Soal 1

Pada tanggal 1 September 2018 Tuan AMIR dan Nona Sri membuka kantor akuntan
publik dengan nama “KAP Amir, Sri dan Rekan”. Selama bulan September melakukan
transaksi-transaksi berikut:

1 September Mr. Amir invested Rp 200.000.000 cash in for ordinary shares

1 September Mrs. Sri invest Rp. 50.000.000 cash and an office building as value
Rp.150.000.000. she given cash & the building for the KAP as her ordinary
share

3 September Purchased Rp. 5.000.000 of stationary on cash from Gramedia

3 September Purchased Rp. 12.500.000 of supplies on account from Toko Jaya Makmur

4 September Purchased Rp. 26.500.000 of Equipment on cash 6.500.000 and Rp.

20.000.000 on account from Toko Sinar Sari.

6 September Paid cash Rp.18.000.000 for a one-year insurance policy

13 September Completed Audit and billed client Rp. 40.000.000

14 September Paid account payable to Toko Sinar Sari Rp 10.000.000 and Rp. 12.500.000
to Toko Jaya Makmur

20 September Received cash Rp. 20.000.000 for service performed on September 13

22 September Received Rp. 30.000.000 from customer for future service

25 September Paid salaries Rp. 7.500.000

KAP Amir, Sri dan rekan uses the following chart of accounts:
101 Cash, 102 Account Receivable, 103 Supplies, 105 Prepaid Insurance, 111 Building, 112
Accumulated Depreciation-Building,113 Equipment 201 Account Payable, 212 Salaries
Payable, 213 Unearned Service Revenue 301 Share Capital-Ordinary (Mr Amir), 302 Share
Capital-Ordinary (Mr Amir), 303 Retain Earning 350 Income Summary, 401 Service Revenue,
501 Salaries Expense, 502 Supplies Expense, 503 Depreciation Expense, 504 Insurance
Expense
Instructions:
1. Journalize and post the September transaction. Use page J1 for the journal.
2. Prepare trial balance at September 30 on a worksheet
3. Enter the following adjustments on the worksheet and complete the worksheet.
a. Unearned revenue of Rp. 10.000.000 should be recorded as service revenue prior to 30
September
a. Annual depreciation is Rp 750.000 on Building and Rp. 1,000.000 on equipment
b. Insurance expires for 1 month

1
 c. Supplies on hand Rp 3.000.000
d. Salaries Rp 500.000 were unpaid at September 30
4. Prepare income statement and retained earnings statement for September and classified
statement of financial position at September 30,2018
5. Journalize and post the adjusting entries. Use page J2 for the journal
6. Journalize and post the closing entries and complete the closing process. Use J3 for the
journal
7. Prepare a post-closing trial balance at September 30