Tugas Personal ke-1

Week 2/ Sesi 3

Case 1
n
o tanggal keterangan reff debit kredit
kas     IDR 30,000,000.00  
1 1-Feb
  modal     IDR 30,000,000.00
beban sewa
2 2-Feb kantor     IDR 7,000,000.00  
  sewa kantor     IDR 7,000,000.00
beban utilitas     IDR 10,000,000.00  
3 2-Feb utang usaha     IDR 4,000,000.00  
  peralatan kantor     IDR 14,000,000.00
beban utilitas     IDR 3,000,000.00  
4 3-Feb
  peralatan kantor     IDR 3,000,000.00
beban utilitas     IDR 1,400,000.00  
5 4-Feb
  peralatan kantor     IDR 1,400,000.00
kas     IDR 1,850,000.00  
6 11-Feb
  pendapatan usaha     IDR 1,850,000.00
utang usaha     IDR 1,500,000.00  
7 13-Feb
  kas     IDR 1,500,000.00
kas     IDR 2,000,000.00  
piutang
8 16-Feb
usaha     IDR 1,500,000.00  
  pendapatan usaha     IDR 3,500,000.00
beban utilitas     IDR 400,000.00  
9 19-Feb
  peralatan kantor     IDR 400,000.00
beban gaji     IDR 2,000,000.00  
10 25-Feb
  utang usaha     IDR 2,000,000.00
kas     IDR 400,000.00  
11 27-Feb
  utang usaha     IDR 400,000.00
beban utilitas     IDR 250,000.00  
12 28-Feb perlengkapan
  kantor     IDR 250,000.00

ACCT6174 - Introduction to Financial Accounting

Case 2
Brenda Service

tanggal keterangan reff debit kredit

modal reynaldi     IDR 2,000,000.00  
1-Mar
  kas     IDR 2,000,000.00
modal reynaldi     IDR 500,000.00  
1-Mar
  perlengkapan     IDR 500,000.00
modal reynaldi     IDR 15,000,000.00  
1-Mar
  peralatan     IDR 15,000,000.00
beban sewa     IDR 200,000.00  
2-Mar
  kas     IDR 200,000.00
beban
perlengkapan     IDR 500,000.00  
3-Mar
utang usaha     IDR 1,500,000.00  
  peralatan     IDR 2,000,000.00
beban iklan     IDR 150,000.00  
5-Mar
  kas     IDR 150,000.00
utang usaha     IDR 500,000.00  
9-Mar
  kas     IDR 500,000.00
pendapatan jasa     IDR 1,500,000.00  
11-Mar
  kas     IDR 1,500,000.00
beban
15-Mar perlengkapan     IDR 200,000.00  
  perlengkapan     IDR 200,000.00
kas     IDR 1,200,000.00  
17-Mar   piutang jasa     IDR 700,000.00
  pendapatan jasa     IDR 500,000.00
kas     IDR 300,000.00  
21-Mar
  previ reynaldi     IDR 300,000.00
beban rupa rupa     IDR 200,000.00  
25-Mar
  peralatan     IDR 200,000.00
piutang usaha     IDR 200,000.00  
27-Mar
  kas     IDR 200,000.00
beban gaji     IDR 500,000.00  
28-Mar
  kas     IDR 500,000.00
peralatan     IDR 300,000.00  
31-Mar beban
  perlengkapan     IDR 300,000.00
beban
penyusutan
peralatan     IDR 340,000.00  
31-Mar
akumulasi
penyusutan
  peralatan     IDR 340,000.00
ACCT6174 - Introduction to Financial Accounting
Case 3
modal nominal
modal awal (modal dian) IDR 31,000,000.00
kas IDR 3,845,000.00
perlengkapan IDR 2,560,000.00
bangunan IDR 54,850,000.00
total modal IDR 92,255,000.00
   
beban nominal
beban utilitas IDR 2,175,000.00
Akumulasi Penyusutan-Bangunan IDR 15,250,000
Beban Penyusutan-Bangunan IDR 5,550,000
Utang Usaha IDR 750,000.00
Beban Rupa-Rupa IDR 1,700,000.00
Beban Asuransi IDR 425,000.00
Prive Dian IDR 4,700,000.00
Asuransi Dibayar Di Muka IDR 515,000.00
Beban Sewa IDR 5,400,000.00
Beban Perlengkapan IDR 980,000.00
Beban Gaji IDR 20,355,000.00
Utang Gaji IDR 330,000.00
total beban IDR 58,130,000.00
   
pendapatan nominal
Pendapatan Jasa IDR 65,275,000.00
Pendapatan Diterima Di Muka IDR 1,050,000.00
Piutang Usaha IDR 10,600,000.00
total pendapatan IDR 76,925,000.00
   
Modal Akhir IDR 111,050,000.00

ACCT6174 - Introduction to Financial Accounting