Soala c) An increase in assets and a increase in liabilities. d) An decrease in assets and a decrease in equity. a) An increase in assets and a decrease in assets. b) An increase in assets and a increase in equity. d) An decrease in assets and a decrease in equity. b) An increase in assets and a increase in equity. e) An decrease in assets and a decrease in liabilities. f) An increase in liabilities and a decrease in equity. PNOV eee Soal2 Accounts Classification os Accounts payable Liability Accounts receivable Asset Cash Asset Notes payable Liability Equipment Asset Salaries and wages payable Liability Supplies Asset Share capital - ordinary Equity SOAL6 Sanculi Company SpA Statement of Financial Position December 31, 2017 ‘Assets Liabilities & Equity Cash € 14,000 [Accounts Payable 16.000 Accounts Receivable 8.500 Supplies Share Capital - Ordinary 50.000 Equipment Retained Earnings 12.500 Total Assets 78.500 | Total Liabilities & Equity 78.500ysiog eqe eyesn uegag revo, pry fepow edeyBuaji0g uegog (uo6uosn6uag) woyoquiouag Heo uegag (coo 00s) (000°000"st) eas uegeg 000'000'9 sia Seo (000'000 001 remy 1e9saRU| (veuemaueg) ueyequieved (000'000'0e + 000'000'se}) em FePOW 999 900°s5 eserumedepuag ay st0z penuey iNPIeI9G @pOLES AWN ‘STog Wenuer TE epea TINIE BpOLeE ATION ueBuensy jsts0g uesodey ‘seunya ueyeqniag uesodey Hing eqey uesodey hae weer séioug ue sdjoua fog 9 ue. sdjoud (000°000"vOT (000°000°v0T (000°005°96 (000°005°7 (00000092 o0v'00'0 ——«000'000°8 anud — (060005"6) : = a (0000086) [ uedeyauayed ueqea —_(000'000'v2) (000°000'vz) P ' eserueyedepued 00000007 7 : ooo'oov'0z 4 : {o00°00s"2t) a {000°00s"ct) 3 flesueqea —(000'000'0T) c 4 eserueyedepued — 000'000°SE E 7 (000'000's€ ° - 000°000'sz 000'000'sz 5 Pp emasueqeg —_(000'000'ST) - : {000°000'st) 2 “ 000°000'sz (000°000's¢) q emy 1se3senu) —_000'000'00T : 000°000°00T e ee wate + euesnuein = uedexBuayiog + eyes aueinig sey — ‘Anda + sommgen = Wy stoz wenuer Jsuequnyy zeseq ueewesi9g ‘Aiqyg ueala sdjauaTaksi Ngebut Terus Laporan Laba Rugi Untuk Periode Berakhir Pada 31 Desember 2017 Pendapatan Sewa Taksi 24.460.000 Beban Usaha Beban Gaji 6.860.000 Beban Bahan Bakar & Pemeliharaan 4.134.000 Beban Sewa 500.000 Beban Asuransi 180.000 Beban Perlengkapan Kantor 200.000 Beban Peny. Peralatan Kantor 330.000 Beban Peny. Kendaraan_ 4.500.000 Beban Lain-lain 2.158.000 Total Beban Usaha (18.862.000) Laba Bersih 5.598.000 Taksi Ngebut Terus Laporan Perubahan Ekuitas Untuk Periode Berakhir Pada 31 Desember 2017 Modal Awal 42.000.000 Penambahan (Pengurangan) Investasi Awal - Laba Bersih 5.598.000 Prive (4.400.000) Penambahan (Pengurangan) 1,198,000 Modal Akhir ‘Toksi Ngebut Terus Laporan Posisi Keuangan Per 31 Desember 2017 set abiltas & Ekuitas ‘Reet Lancar abiits Lancar kas 7.438.000 | Utang Dagang 3.050.000 Pend. Yang Masih Harus Diterima 160.000 |Gaji Yang Masih Harus Dibayar 30,000 ‘Sewa Dibayar Dimuka 100.000 | Tota Liabiltas Lancar 3.080.000 ‘Asuransi Dibayar Dimuka Perlengkapan Kantor Total set Lancar Aset Tetap Moda! 43,198.00 Kenderaen 40:000,000 AP Kendaraan (4.500.000) Nii Buku +35.500.000 Peralatan Kantor 3,600,000 ANP Peralatan Kantor (330.000) ‘ila Buku 270.000 Total Aset Tetap 38.70.00 Total Aset 46.278.000 | Total Labilitas & Ekuitas 46,278.00asuedna saniinn ‘esuadyg souiejes snuanay eoynsas spuapiaig anuanay soins ‘esuadha anpy ‘asuadya quay seueys panss) yaa (ost) 00's 00072 (oos) (oot'z) (002) 000'€ (os) (008) 00's = wowdinba + soyddng «MENU se)Paulis Consulting Ltd. Income Statement For the Month Ended May 31, 2017 Revenues Service Revenue $ 6.300 Expenses Rent Expense $ (800) ‘Adver. Expense $ (50) Salaries Expense $ (2.100) Utilities Expense S$ (150) Total Beban Usaha $__@.100) Laba Bersih $__ 3.200 Paulis Consulting Ltd. Retained Earnings Statement For the Month Ended May 31, 2017 Retained Earnings, May 1 6 ae ‘Add, Net Income $ 3.200 $ 3.200 Less, Dividends $ (700) Retained Earnings, May 31 $__ 2.500 Paulis Consulting Ltd. ‘Statement of Financial Position May 31, 2017 Assets Liabilities & Equity Current Assets Liabilities Cash 13.700 |Notes Payable 5.000 ‘Accounts Receivable 1.300 [Accounts Payable 2.300 Supplies 500 7.300 15.500 |Equity Fixed Assets Share Capital 8.000 Equipment 2.300 |Retained Earnings $_ 2.500 10.500 Total Assets 17.800 |Total Liabilities & Equity 17.800SOAL 1 John Ltd. Paul Ltd. George Ltd. Ringo Ltd. January 1, 2017 Assets: Liabilities Equity 90.000 140,000 December 31, 2017 Assets (MNES 117.000 180.000 Liabilities 55.000 79.000 80.000 Equity 40.000 145.000 Equity changes in year ‘Additional investment 10.000 15,000 Dividends 12.000 10.000 Total revenues 350.000 390.000 Total expenses 335.000 400.000 THE BASIC ACCOUNTING EQUATION: ASSETS = LIABILITIES - EQUITY a Equity = Assets - Liabilities © Additional investment = ((Equity Dec 31,17 - Equity Jan 1, 17) - (Total Revenues - Total Expenses - Dividends)) Additional investment = ((40.000 - 28.000) - (350,000 - 335.000 - 7.000)) Liabilities = Assets - Equity Liabilities = 90.000 - 50.000 e Equity = Assets - Liabilities Equity = 117.000 - 79.000 ¥ Dividends = ((Equity Dec 31,17 - Equity Jan 1, 17)- (Additional investment + Total Revenues - Total Expenses)) Dividends = ((38.000 - 50.000) - (8.000 + 390.000 - 400.000)) 8 Assets = Liabilities + Equity Assets = 75.000 + 54.000 h Liabilities = Assets - Equity Liabilities = 180.000 - 100.000 | Total Revenue = ((Equity Dec 31,17 - Equity Jan 1, 17) - (Additional investment - Dividends - Total Expenses) Total Revenue = ((100.000 - 54.000) - (10.000 - 12.000 - 360.000)) i Uabilities = Assets - Equity Liabilities = 140.000 - 100.000 k Assets = Liabilities + Equity Assets = 80,000 + 145.000 | Total Expenses = ((Equity Dec 31,17 - Equity Jan 1, 17) - (Additional Investment + Total Revenue - Dividends)) Total Expenses = ((145.000 - 100.000) - (15.000 + 500.000 - 10.000))