MODUL TUGAS PRAKTIKUM PENGANTAR AKUNTANSI FATA 2015

TUGAS 1
ACCOUNTING EQUATION

These are the transaction of Bengkel Silver that occurred during January 2018:
January 1 Business Owner's invested Rp200.000.000 cash in the business
January 1 Paid Rp30.000.000 for one years building rent in advance
January 1 Purchased Rp50.000.000 of machines on account from PT Mesin ABC
Received a payment of Rp24.000.000 in advance for 12 months service
January 1
package from PT Rental Super
January 2 Paid Rp450.000 for 45 days prepaid advertising.
January 3 Paid the payment for the purchase of machines.
January 4 Purchased Rp20.000.000 of Supplies
January 5 Received Rp1.200.000 for service performed
Performed service which was worth Rp4.000.000 for PT Sewa Cepat, 25%
January 7
paid in cash and 75% of which will be paid on January 17
January 10 Received Rp2.500.000 for service performed
Received a bill from PT Teknik Persada for machines maintenance at amount
January 15
Rp2.000.000, paid 50% in cash and remaining was on account.
January 16 Received Rp5.900.000 for service performed
January 17 Received cash for the remaining receivable from PT Sewa Cepat
January 20 Received Rp3.600.000 for service performed
January 21 Paid one-fourth of PT Teknik Persada payable
January 23 Withdraw cash for owner's personal use Rp1.000.000
January 26 Made payment for utilities expense at the amount Rp780.000
January 27 Issued notes payable Rp20.000.000
January 30 Paid miscellaneous expense for Rp530.000
January 31 Paid Rp8.000.000 for employee salaries

FAQIH – HANIFA – IRMAYANTI – JHOICE 1

 MODUL TUGAS PRAKTIKUM PENGANTAR AKUNTANSI FATA 2015

Instruction:

From the transaction above, prepare the accounting equation with the following format:

Bengkel Silver
Accounting Equation
January 2018 (in Thousand Rupiah)
Assets Liabilities Owners' Equity
Date Account Other = Account Unearned Notes Retained Earnings Notes
Cash Owners' Capital +
Receivable Account Amount Payable Revenue payable Revenue - Expense - Drawings

TOTAL
TOTAL LIABILITIES: TOTAL OWNERS' EQUITY:
TOTAL ASSETS: =
TOTAL LIABILITIES + OWNERS' EQUITY:

Additional Information:

Chart of Account - Bengkel Silver (Accounting Equation Only)

Cash Interest Payable

Account Receivable Owners' Capital
Prepaid Rent Building Retained Earnings
Prepaid Advertising Service Revenue
Supplies Maintenance Expense
PPE (Property, Plant, and Equipment) Utilities Expense
Account Payable Miscellaneous Expense
Unearned Revenue Salaries Expense
Notes Payable Drawings

FAQIH – HANIFA – IRMAYANTI – JHOICE 2