Cash Share Capital Equipment

Debit Credit Debit Credit Debit

$ 66,000 $ 2,000 $ 66,000 $ 18,000
$ 3,200 $ 4,000
$ 500 Account Receivable Repair Exp
$ 14,000 Debit Credit Debit
$ 148 $ 3,200 $ 3,200 $ 390
$ 5,100 $ -
$ 43,452 Utility Exp
Account Payable Debit
Debit Credit $ 148
$ 14,000 $ 14,000
$ 390 Service Revenue
$ 410 Debit
$ 800

Bayers Security
Trial Balance
Oktober 31, 2020
Debit
Cash $ 43,452
AR $ -
Equipment $ 18,000
Supplies $ 410
AP
Share Cap
Repair exp $ 390
Utility exp $ 148
Rent Exp $ 2,000
Advertising Exp $ 500
Salaries Exp $ 5,100
Service Revenue
$ 70,000
 Equipment Rent Exp
Credit Debit Credit
$ 2,000

Repair Exp Advertising Exp

Credit Debit Credit
$ 500

Utility Exp Supplies

Credit Debit Credit
$ 410

Service Revenue Saleries Exp

Credit Debit Credit
$ 3,200 $ 5,100

urity
nce
2020
Credit

$ 800
$ 66,000

$ 3,200
$ 70,000
 Trial Balance Adjustments Adjusted Trial Balance
Account Titles Dr. Cr Dr. Cr Dr.
Cash € 11,410 € 11,410
Account Receivable € 5,920 € 1,080 € 7,000
Supplies € 1,250 € 770 € 480
Prepaid Insurance € 2,400 € 600 € 1,800
Equipment € 30,000 € 30,000
Notes Payable € 10,000
Account Payable € 12,350
Share Capital-Ordinary € 20,000
Dividends € 600 € 600
Service Revenue € 14,200 € 1,080
Salaries and Wages Expense € 2,240 € 2,240
Travel Expense € 1,300 € 1,300
Rent Expense € 1,200 € 1,200
Miscellaneous Expense € 230 € 230
TOTALS € 56,550 € 56,550
Supplies Expense € 770 € 770
Depreciation Expense € 720 € 720
Accumulated Depreciation € 720
Interest Expense € 150 € 150
Interest Payable € 150
Insurance Expense € 600 € 600
TOTALS € 3,320 € 3,320 € 58,500
NET INCOME
TOTALS
Adjusted Trial Balance Income Statement Statement of Financial Position
Cr Dr. Cr Dr. Cr Date
€ 11,410 1
€ 7,000
€ 480 2
€ 1,800
€ 30,000 3
€ 10,000 € 10,000
€ 12,350 € 12,350 4
€ 20,000 € 20,000
€ 600 5
€ 15,280 € 15,280
€ 2,240
€ 1,300
€ 1,200
€ 230

€ 770
€ 720
€ 720 € 720
€ 150
€ 150 € 150
€ 600
€ 58,500 € 7,210 € 15,280
€ 8,070 € 8,070
€ 15,280 € 15,280 € 51,290 € 51,290
 Accounts Ref. Debit Credit
Supplies Expense € 770
Supplies € 770
Depreciation Expense € 720
Accumulated Depreciation € 720
interest expense € 150
Interest Payable € 150
Insurance expense € 600
Prepaid Insuranse € 600
Account Receivable € 1,080
Service Revenue € 1,080
Latihan UTS

A & C. LEDGER

Cash 101
Date Explaination Debit Credit Balance
Beg. Balance $ 2,400
Nov. 8 $ 1,500 $ (1,500)
Nov. 10 $ 3,420 $ 3,420
Nov. 12 $ 3,100 $ 3,100
Nov. 20 $ 2,700 $ (2,700)
Nov. 22 $ 500 $ (500)
Nov. 25 $ 1,500 $ (1,500)
Nov. 29 $ 350 $ 350
$ 3,070

Equipment 157
Date Explaination Debit Credit Balance
Beg. Balance $ 16,000
Nov. 15 $ 2,000 $ 2,000
$ 18,000

Supplies 126
Date Explaination Debit Credit Balance
Beg. Balance $ 1,800
Nov. 15 $ 700 $ 700
Nov.30 Adjustment $ 1,100 $ (1,100)
$ 1,400

B. GENERAL JOURNAL

Date Account Ref Debit Credit

Nov. 8 Salaries & Wages Payable 212 $ 700
Salaries & Wages Expense 726 $ 800
Cash 101 $ 1,500
Nov. 10 Cash 101 $ 3,420
Account Receivable 112 $ 3,420
Nov. 12 Cash 101 $ 3,100
Service Revenue 400 $ 3,100
Nov.15 Equipment 157 $ 2,000
Account Payable 201 $ 2,000
Nov. 17 Supplies 126 $ 700
Account Payable 201 $ 700
Nov. 20 Account Payable 201 $ 2,700
Cash 101 $ 2,700
Nov. 22 Rent Expense 729 $ 500
Cash 101 $ 500
Nov. 25 Salaries & Wages Expense 726 $ 1,500
Cash 101 $ 1,500
Nov. 27 Account Receivable 112 $ 1,900
Service Revenue 400 $ 1,900
Nov. 29 Cash 101 $ 350
Unearned Service Revenue 209 $ 350

E. JOURNALIZE AND POST ADJUSTING JOURNAL

No Account Ref Debit Credit

Adj Supplies Expense 631 $ 1,100
Supplies 126 $ 1,100
Adj Salaries & Wages Expense 726 $ 350
Salaries & Wages Payable 212 $ 350
Adj Depreciation Expense 711 $ 200
Accumulated Depreciation 158 $ 200
Adj Unearned Service Revenue 209 $ 1,380
Service Revenue 400 $ 1,380
 Salaries and Wages Payable 212
Date Explaination Debit Credit Balance
Beg. Balance $ (700)
Nov. 8 $ 700 $ 700
Nov.30 Adjustment $ 350 $ (350)
$ (350)

Account Receivable 112

Date Explaination Debit Credit Balance
Beg. Balance $ 4,450
Nov. 10 $ 3,420 $ (3,420)
Nov. 27 $ 1,900 $ 1,900
$ 2,930

Account Payable 201

Date Explaination Debit Credit Balance
Beg. Balance $ 2,600
Nov. 15 $ 2,000 $ (2,000)
Nov.17 $ 700 $ (700)
Nov. 20 $ 2,700 $ 2,700
$ 2,600

Salaries and Wages Expense 726

Date Explaination Debit Credit Balance
Nov. 8 $ 800 $ 800
Nov. 25 $ 1,500 $ 1,500
Nov.30 Adjustment $ 350 $ 350
$ 2,650

D. TRIAL BALANCE

XYZ
Trial Balance
30-Nov-20
 Debit Credit
Cash $ 3,070
Account Receivable $ 2,930
Equipment $ 18,000
Supplies $ 1,400
Accumulated Depreciation- Equipment $ 2,200
Account Payable $ 2,600
Salaries and Wages Payable $ 350
Unearned Service Revenue $ 330
Share Capital-Ordinary $ 10,000
Service Revenue $ 6,380
Supplies Expense $ 1,100
Depreciation Expense $ 200
Rent Expense $ 500
Salaries and Wages Expense $ 2,650
Retained Earnings $ 7,990
Net Income $ 29,850 $ 29,850
 Unearned Service Revenue 209
Date Explaination Debit Credit Balance
Beg. Balance $ (1,360)
Nov. 29 $ 350 $ (350)
Nov.30 Adjustment $ 1,380 $ 1,380
$ (330)

Service Revenue 400

Date Explaination Debit Credit Balance
Nov. 12 $ 3,100 $ (3,100)
Nov. 27 $ 1,900 $ (1,900)
Nov.30 Adjustment $ 1,380 $ (1,380)
$ (6,380)

Rent Expense 729

Date Explaination Debit Credit Balance
Nov. 22 $ 500 $ 500

Accumulated Depreciation-Equipment 158

Date Explaination Debit Credit Balance
Beg. Balance $ (2,000)
Nov.30 Adjustment $ 200 $ (200)
$ (2,200)

Share Capital-Ordinary 311

Date Explaination Debit Credit Balance
$ (10,000)

Retained Earnings 320

Date Explaination Debit Credit Balance
$ (7,990)

G. INCOME STATEMENT, RETAINED EARNINGS STATEMENT, STATEMENT OF FINANCIAL POSITION

XYZ
Income Statement
For The Month Ended November 30, 2020
Revenue
Service Revenue
Expenses
Rent Expense $ 500
Saleries Expense $ 2,650
Depreciation Expense $ 200
Supplies Expense $ 1,100
Total Expense
Net Income

XYZ
Retained Earning Statement
For The Month Ended November 30, 2020
Retained Earning, Beginning
Add: Net Income
Less: Devidend

Retained Earnings, End

XYZ
Statement of Financial Position
For The Month Ended November 30, 2020
Asset
Cash $ 3,070
Account Receivable $ 2,930
Equipment $ 18,000
Supplies $ 1,400
Accumulated Depreciation $ 2,200
Total Assets
Equity and Liabilities
Equity
Share Capital-Ordinary $ 10,000
Retained Earnings $ 9,920
Total Equity
Liabilities
Account Payable $ 2,600
Salaries and Wages Payable $ 350
Unearned Service Revenue $ 330
Total Liabilities
Total Equity and Liabilities
 Depreciation Expense
Date Explaination Debit Credit
Nov.30 Adjustment $ 200

Supplies Expense
Date Explaination Debit Credit
Nov.30 Adjustment $ 1,100
$ 6,380

$ 4,450
$ 1,930

$ 7,990
$ 1,930
$ -

$ 9,920

$ 23,200

$ 19,920

$ 3,280
$ 23,200
 711
Balance
$ 200 Cash
Account Receivable
631 Supplies
Balance Accumulated Depreciation
$ 1,100 Equipment
Salaries & Wages Payable
Account Payable
Share Capital - Ordinary
Unearned Revenue
Service Revenue
Retained Earning
Rent Expense
Salary Expense
Supply Expense
Depreciation Expense

Net Income

Total
 Trial Balance Adjustment Adjusted Trial Balance Income Statement
Dr Cr Dr Cr Dr Cr Dr
$ 3,070 $ 3,070
$ 2,930 $ 2,930
$ 2,500 $ 1,100 $ 1,400
$ 2,000 $ 200 $ 2,200
$ 18,000 $ 18,000
$ - $ 350 $ 350
$ 2,600 $ 2,600
$ 10,000 $ 10,000
$ 1,710 $ 1,380 $ 330
$ 5,000 $ 1,380 $ 6,380
$ 7,990 $ 7,990
$ 500 $ 500 $ 500
$ 2,300 $ 350 $ 2,650 $ 2,650
$ 1,100 $ 1,100 $ 1,100
$ 200 $ 200 $ 200

$ 29,300 $ 29,300 $ 3,030 $ 3,030 $ 29,850 $ 29,850 $ 4,450

$ 1,930
Income Statement Statement of Financial Position
Cr Dr Cr
$ 3,070
$ 2,930
$ 1,400
$ 2,200
$ 18,000
$ 350
$ 2,600
$ 10,000
$ 330
$ 6,380
$ 7,990

$ 6,380 $ 25,400 $ 23,470

1,930 $ 1,930

$ 25,400 $ 25,400
Latihan UTS

No Account Ref Debit Credit

Adj Supplies Expense 631 € 1,260
Supplies 126 € 1,260
Adj Utilities Expense 732 € 185
Account Payable 201 € 185
Adj Insurance Expense 722 € 250
Prepaid Insurance 130 € 250
Adj Unearned Service Revenue 209 € 2,500
Service Revenue 400 € 2,500
Adj Salaries and Wages Expense 726 € 1,600
Salaries and Wages Payable 212 € 1,600
Adj Depreciation Expense 711 € 300
Accumulated Depreciation 158 € 300
Adj Accounts Receivable 112 € 2,400
Service Revenue 400 € 2,400
 Cash
Date Explaination Ref. Debit Credit
June. 30 Balance $ 6,200

Account Receivable
Date Explaination Ref. Debit Credit
June. 30 Balance $ 6,000
June. 30 Adjustment J3 $ 2,400

Supplies
Date Explaination Ref. Debit Credit
June. 30 Balance $ 1,600
June. 30 Adjustment J3 $ 1,260

Prepaid Insurance
Date Explaination Ref Debit Credit
June. 30 Balance $ 3,000
June. 30 Adjustment J3 $ 250

Equipment
Date Explaination Ref. Debit Credit
June. 30 Balance $ 14,000

Accumulated Depreciation-Equipment
Date Explaination Ref. Debit Credit
June. 30 Adjustment J3 $ 300

Account Payable
Date Explaination Ref. Debit Credit
June. 30 Balance $ 4,700
June. 30 Adjustment J3 $ 185

Unearned Service Revenue

Date Explaination Ref. Debit Credit
June. 30 Balance $ 4,000
June. 30 Adjustment J3 $ 2,500

Share Capital Ordinary

Date Explaination Ref. Debit Credit
June. 30 Balance J3 $ 20,000
 Service Revenue
Date Explaination Ref. Debit Credit
June. 30 Balance $ 7,900
June. 30 Adjustment J3 $ 4,900

Salaries and Wages Payable

Date Explaination Ref. Debit Credit
June. 30 Adjustment J3 $ 1,600
 101 Salaries and Wages Expense
Balance Date Explaination Ref. Debit Credit
$ 6,200 June. 30 Balance $ 4,000
June. 30 Adjustment J3 $ 1,600
112
Balance Rent Expense
$ 6,000 Date Explaination Ref. Debit Credit
$ 8,400 June. 30 Balance $ 1,000

126 Supplies Expense

Balance Date Explaination Ref. Debit Credit
$ 1,600 June. 30 Adjustment J3 $ 1,260
$ 340
Depreciation Expense
130 Date Explaination Ref. Debit Credit
Balance June. 30 Adjustment J3 $ 300
$ 3,000
$ 2,750 Insurance Expense
Date Explaination Ref. Debit Credit
157 June. 30 Adjustment J3 $ 250
Balance
$ 14,400 Utilities Expense
Date Explaination Ref. Debit Credit
158 June. 30 Adjustment J3 $ 185
Balance
$ (300)

201
Balance
$ 4,700
$ (4,885)

209
Balance
$ 4,000
$ (1,500)

311
Balance
$ (20,000)
 400
Balance
$ 7,900
$ (12,800)

212
Balance
$ (1,600)
 726 Trial Balance
Balance Dr Cr
$ 4,000 Cash € 6,200
$ 5,600 Account Receivable € 6,000
Supplies € 1,600
729 Prepaid Insurance € 3,000
Balance Equipment € 14,400
$ 1,000 Accumulated Depreciation-Equipment
Account Payable € 4,700
631 Salaries and Wages Payable
Balance Unearned Service Revenue € 4,000
$ 1,260 Share Capital - Ordinary € 20,000
Service Revenue € 7,900
711 Salaries and Wages Expense € 4,400
Balance Rent Expense € 1,000
$ 300 Supplies Expense
Depreciation Expense
722 Insurance Expense
Balance Utilities Expense
$ 250

732
Balance
$ 185
€ 36,600 € 36,600
Net Income

Total
 Adjustment Adjusted Trial Balance Income Statement Statement of Financial Position
Dr Cr Dr Cr Dr Cr Dr
€ 6,200 € 6,200
€ 2,400 € 8,400 € 8,400
€ 1,260 € 340 € 340
€ 250 € 2,750 € 2,750
€ 14,400 € 14,400
€ 300 € 300
€ 185 € 4,885
€ 1,600 € 1,600
€ 2,500 € 1,500
€ 20,000
€ 4,900 € 12,800 € 12,800
€ 1,600 € 6,000 € 6,000
€ 1,000 € 1,000
€ 1,260 € 1,260 € 1,260
€ 300 € 300 € 300
€ 250 € 250 € 250
€ 185 € 185 € 185

€ 8,495 € 8,495 € 41,085 € 41,085 € 8,995 € 12,800 € 32,090

€ 3,805

€ 32,090
ement of Financial Position
Cr XYZ
Income Statement
For The Month Ended November 30, 2020
Revenue
Service Revenue
Expenses
€ 300 Salaries and Wages Expense
€ 4,885 Rent Expense
€ 1,600 Supplies Expense
€ 1,500 Depreciation Expense
€ 20,000 Insurance Expense
Utilities Expense
Total Expense
Net Income

€ 28,285
€ 3,805

€ 32,090
 XYZ
me Statement
Ended November 30, 2020

€ 12,800

€ 6,000
€ 1,000
€ 1,260
€ 300
€ 250
€ 185
$ 8,995
$ 3,805
Latihan UTS

No Account Ref Debit

Adj Insurance Expense 722 € 1,200
Prepaid Insurance 130
Adj Supplies Expense 632 € 2,400
Supplies 124
Adj Depreciation Expense 711 € 1,725
Accumulated Depreciation-Buildings 144
Accumulated Depreciation-Equipment 158
Adj Unearned Rent Revenue 208 € 4,100
 Rent Revenue 429
Adj Salaries and Wages Expense 726 € 400
Salaries and Wages Payable 212
Adj Accounts Receivable 112 € 3,700
Rent Revenue 429
Adj Interest Expense 718 € 600
Interest Payable 230

*Interest (80000 x 9%) x 1/12 -> karena baru sebulan 1-31 agustus
*Depreciation Buildings 1/4 x 4500 -> karena juni sampai agustus 3/12 -> 1/4
*Depreciation Equipment 1/4 x 2400
 Cash
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 19,600

Account Receivable
Date Explaination Ref. Debit Credit
Aug. 31 Adjustment J1 $ 3,700

Supplies
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 3,300
Aug. 31 Adjustment J1 $ 2,400

Prepaid Insurance
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 6,000
Aug. 31 Adjustment J1 $ 1,200

Land
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 25,000

Buildings
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 125,000

Equipment
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 26,000

Credit Accumulated Depreciation-Buildings

Date Explaination Ref. Debit Credit
€ 1,200 Aug. 31 Adjustment J1 $ 1,125

€ 2,400 Accumulated Depreciation-Equipment

Date Explaination Ref. Debit Credit
€ 1,125 Aug. 31 Adjustment J1 $ 600
€ 600
Account Payable
€ 4,100 Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 6,500
€ 400
Interest Payable
€ 3,700 Date Explaination Ref. Debit Credit
Aug. 31 Adjustment J1 $ 600
€ 600
Salaries and Wages Payable
Date Explaination Ref. Debit Credit
Aug. 31 Adjustment J1 $ 600

Unearned Rent Revenue

Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 7,400
Aug. 31 Adjustment J1 $ 4,100

Mortgage Payable
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 80,000

Share Capital Ordinary

Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 100,000

Dividends
Date Explaination Ref. Debit Credit
Aug. 31 Adjustment $ 5,000

Rent Revenue
Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 80,000
Aug. 31 Adjustment J1 $ 7,800
 101 Salaries and Wages Expense
Balance Date Explaination Ref. Debit Credit
$ 19,600 Aug. 31 Balance $ 51,000
Aug. 31 Adjustment J1 $ 400
112
Balance Maintanance and Repair Expense
$ 3,700 Date Explaination Ref. Debit Credit
Aug. 31 Balance $ 3,600
126
Balance Utilities Expense
$ 3,300 Date Explaination Ref. Debit Credit
$ 900 Aug. 31 Balance $ 9,400

130 Depreciation Expense

Balance Date Explaination Ref. Debit Credit
$ 6,000 Aug. 31 Adjustment J1 $ 1,725
$ 4,800
Insurance Expense
140 Date Explaination Ref Debit Credit
Balance Aug. 31 Adjustment J1 $ 1,200
$ 25,000
Interest Expense
143 Date Explaination Ref Debit Credit
Balance Aug. 31 Adjustment J1 $ 600
$ 125,000
Supplies Expense
157 Date Explaination Ref Debit Credit
Balance Aug. 31 Adjustment J1 $ 2,400
$ 26,000

144
Balance
$ (1,125)

158
Balance
$ (600)

201
 Balance
$ (6,500)

230
Balance
$ 600

212
Balance
$ 600

208
Balance
$ 7,400
$ (3,300)

201
Balance
$ (80,000)

311
Balance
$ (100,000)

332
Balance
$ 5,000

429
Balance
$ 80,000
$ (87,800)
 726 Trial Balance
Balance Dr Cr
$ 51,000 Cash € 19,600
$ 51,400 Supplies € 3,300
Prepaid Insurance € 6,000
622 Account Receivable
Balance Land € 25,000
$ 3,600 Buildings € 125,000
Equipment € 26,000
732 Accumulated Depreciation-Buildings
Balance Accumulated Depreciation-Equipment
$ 9,400 Account Payable € 6,500
Salaries and Wages Payable
711 Unearned Rent Revenue € 7,400
Balance Mortgage Payable € 80,000
$ 1,725 Interest Payable
Share Capital-Ordinary € 100,000
722 Dividends € 5,000
Balance Rent Revenue € 80,000
$ 1,200 Maintanance and Repair Expense € 3,600
Salaries and Wages Expense € 51,000
718 Utilities Expense € 9,400
Balance Depreciation Expense
$ 600 Insurance Expense
Supplies Expense
631 Interest Expense
Balance € 273,900 € 273,900
$ 2,400 Net Income

Total
 Adjustment Adjusted Trial Balance Income Statement Statement of Financial Position
Dr Cr Dr Cr Dr Cr Dr
€ 19,600 € 19,600
€ 2,400 € 900 € 900
€ 1,200 € 4,800 € 4,800
€ 3,700 € 3,700 € 3,700
€ 25,000 € 25,000
€ 125,000 € 125,000
€ 26,000 € 26,000
€ 1,125 € 1,125
€ 600 € 600
€ 6,500
€ 400 € 400
€ 4,100 € 3,300
€ 80,000
€ 600 € 600
€ 100,000
€ 5,000 € 5,000
€ 7,800 € 87,800 € 87,800
€ 3,600 € 3,600
€ 400 € 51,400 € 51,400
€ 9,400 € 9,400
€ 1,725 € 1,725 € 1,725
€ 1,200 € 1,200 € 1,200
€ 2,400 € 2,400 € 2,400
€ 600 € 600 € 600
€ 14,125 € 14,125 € 280,325 € 280,325 € 70,325 € 87,800 € 210,000
€ 17,475

€ 210,000
ment of Financial Position XYZ
Cr Retained Earning Statement
For The Month Ended November 30, 2020
Retained Earning, Beginning
Add: Net Income
Less: Devidend

Retained Earnings, End

€ 1,125
€ 600 XYZ
€ 6,500 Statement of Financial Position
€ 400 For The Month Ended November 30, 2020
€ 3,300 Asset
€ 80,000 Cash € 19,600
€ 600 Supplies € 900
€ 100,000 Prepaid Insurance € 4,800
Account Receivable € 3,700
Land € 25,000
Buildings € 125,000
Equipment € 26,000
Accumulated Depreciation-Buildings
Accumulated Depreciation-Equipment
Total Assets
Equity and Liabilities
Equity
€ 192,525 Share Capital-Ordinary
€ 17,475 Retained Earnings
Total Equity
€ 210,000 Liabilities
Account Payable
Salaries and Wages Payable
Unearned Rent Revenue
Mortgage Payable
Interest Payable
Total Liabilities

Total Equity and Liabilities

ment
ber 30, 2020
$ -
$ 17,457
$ 5,000

$ 12,457

osition
ber 30, 2020

€ 1,125
€ 600
$ 203,275
s

$ 100,000
$ 12,457
$ 112,457

€ 6,500
€ 400
€ 3,300
€ 80,000
€ 600
$ 90,800

$ 203,257
B. JOURNALIZE TRANSACTION

Date Account Ref Debit Credit

Sep. 8 Salaries and Wages Payable 212 $ 500
Salaries and Wages Expense 726 $ 1,200
Cash 101 $ 1,700
Sep. 10 Cash 101 $ 1,200
Account Receivable 112 $ 1,200
Sep. 12 Cash 101 $ 3,400
Service Revenue 400 $ 3,400
Sep. 15 Equipment 157 $ 3,000
 Accounts Payable 201 $ 3,000
Sep. 17 Supplies 126 $ 1,900
Accounts Payable 201 $ 1,900
Sep. 20 Accounts Payable 201 $ 4,500
Cash 101 $ 4,500
Sep. 22 Rent Expense 736 $ 500
Cash 101 $ 500
Sep. 25 Salaries and Wages Expense 726 $ 1,360
Cash 101 $ 1,360
Sep. 27 Accounts Receivable 112 $ 1,600
Service Revenue 400 $ 1,600
Sep. 29 Cash 101 $ 750
Unearned Service Revenue 209 $ 750

No Account Ref Debit Credit

Sep. 30 Supplies Expense 631 $ 2,200
Supplies 126 $ 2,200
Sep. 30 Salaries and Wages Expense 726 $ 400
Salaries and Wages Payable 212 $ 400
Sep. 30 Depreciation Expense 711 $ 140
Accumulated Depreciation 158 $ 140
Sep. 30 Unearned Service Revenue 209 $ 1,450
Service Revenue 400 $ 1,450
A & C. LEDGER

Cash
Date Explaination Ref. Debit Credit
Beg. Balance
Sep. 8 $ 1,700
Sep. 10 $ 1,200
Sep. 12 $ 3,400
Sep. 20 $ 4,500
Sep. 22 $ 500
Sep. 25 $ 1,360
Sep. 29 $ 750

Equipment
Date Explaination Ref. Debit Credit
Beg. Balance
Sep. 15 $ 3,000

Supplies
Date Explaination Ref. Debit Credit
Beg. Balance
Sep. 17 $ 1,900
Sep. 30 Adjustment $ 2,200

Account Receivable
Date Explaination Ref. Debit Credit
Beg. Balance
Sep. 10 $ 1,200
Sep. 27 $ 1,600

Accumulated Depreciation-Equipment
Date Explaination Ref. Debit Credit
Beg. Balance
Sep. 30 Adjustment $ 140
 101 Account Payable
Balance Date Explaination Ref. Debit Credit
$ 5,020 Beg. Balance
$ (1,700) Sep. 15 $ 3,000
$ 1,200 Sep. 17 $ 1,900
$ 3,400 Sep. 20 $ 4,500
$ (4,500)
$ (500)
$ (1,360) Salaries and Wages Payable
$ 750 Date Explaination Ref. Debit Credit
$ 2,310 Beg. Balance
Sep. 8 $ 500
157 Sep. 30 Adjustment $ 400
Balance
$ 18,000
$ 3,000 Unearned Service Revenue
$ 21,000 Date Explaination Ref. Debit Credit
Beg. Balance
126 Sep. 29 $ 750
Balance Sep. 30 Adjustment $ 1,450
$ 2,000
$ 1,900
$ (2,200) Share Capital-Ordinary
$ 1,700 Date Explaination Ref. Debit Credit
Beg. Balance
112
Balance Service Revenue
$ 3,520 Date Explaination Ref. Debit Credit
$ (1,200) Sep. 12 $ 3,400
$ 1,600 Sep. 27 $ 1,600
$ 3,920 Sep. 30 Adjustment $ 1,450

158
Balance
$ (2,240)
$ (140)
$ (2,380)
 201 Salaries and Wages Expense
Balance Date Explaination Ref. Debit Credit
$ (3,400) Sep. 8 $ 1,200
$ (3,000) Sep. 25 $ 1,360
$ (1,900) Sep. 30 Adjustment $ 400
$ 4,500
$ (3,800)
Rent Expense
212 Date Explaination Ref. Debit Credit
Balance Sep. 22 $ 500
$ (500)
$ 500 Depreciation Expense
$ (400) Date Explaination Ref. Debit Credit
$ (400) Sep. 30 Adjustment $ 140

209 Supplies Expense

Balance Date Explaination Ref. Debit Credit
$ (1,400) Sep. 30 Adjustment $ 2,200
$ (750)
$ 1,450 Retained Earnings
$ (700) Date Explaination Ref. Debit Credit

311
Balance
$ 10,000

400
Balance
$ (3,400)
$ (1,600)
$ (1,450)
$ (6,450)
 726 Trial Balance Adjustment
Balance Dr Cr Dr
$ 1,200 Cash $ 2,310
$ 1,360 Account Receivable $ 3,920
$ 400 Supplies $ 3,900
$ 2,960 Equipment $ 21,000
Accumulated Depreciation $ 2,240
729 Salaries & Wages Payable $ -
Balance Account Payable $ 3,800
$ 500 Unearned Service Revenue $ 2,150 $ 1,450
Share Capital-Ordinary $ 10,000
711 Service Revenue $ 5,000
Balance Retained Earning $ 11,000
$ 140 Rent Expense $ 500
Salaries and Wages Expense $ 2,560 $ 400
631 Supplies Expense $ 2,200
Balance Depreciation Expense $ 140
$ 2,200

320
Balance
$ 11,000
$ 34,190 $ 34,190 $ 4,190
Net Income

Total
Adjustment Adjusted Trial Balance Income Statement Statement of Financial Position
Cr Dr Cr Dr Cr Dr Cr
$ 2,310 $ 2,310
$ 3,920 $ 3,920
$ 2,200 $ 1,700 $ 1,700
$ 21,000 $ 21,000
$ 140 $ 2,380 $ 2,380
$ 400 $ 400 $ 400
$ 3,800 $ 3,800
$ 700 $ 700
$ 10,000 $ 10,000
$ 1,450 $ 6,450 $ 6,450
$ 11,000 $ 11,000
$ 500 $ 500
$ 2,960 $ 2,960
$ 2,200 $ 2,200
$ 140 $ 140

$ 4,190 $ 34,730 $ 34,730 $ 5,800 $ 6,450 $ 28,930 $ 28,280

$ 650 $ 650

$ 28,930 $ 28,930
 XYZ
Retained Earning Statement
For The Month Ended November 30, 2020
Retained Earning, Beginning
Add: Net Income
Less: Devidend

Retained Earnings, End

XYZ
Statement of Financial Position
For The Month Ended November 30, 2020
Asset
Cash $ 2,310
Account Receivable $ 3,920
Equipment $ 21,000
Supplies $ 1,700
Accumulated Depreciation $ 2,380
Total Assets
Equity and Liabilities
Equity
Share Capital-Ordinary $ 10,000
Retained Earnings $ 11,650
Total Equity
Liabilities
Account Payable $ 3,800
Salaries and Wages Payable $ 400
Unearned Service Revenue $ 700
Total Liabilities

Total Equity and Liabilities

$ 11,000
$ 650
$ -

$ 11,650

$ 26,550

$ 21,650

$ 4,900

$ 26,550
 No Account Ref Debit
June. 30 Supplies € 680
Supplies Expense
June. 30 Interest Expense € 750
Interest Payable
June. 30 Prepaid Insurance € 1,920
Insurance Expense
June. 30 Service Revenue € 1,100
Unearned Service Revenue
June. 30 Depreciation Expense € 1,125
Accumulated Depreciation-Equipment
 Trial Balance
Dr
Cash € 8,400
Account Receivable € 14,000
Equipment € 45,000
Supplies
Prepaid Insurance
Accumulated Depreciation-Equipment
Notes Payable
Account Payable
Interest Payable
Unearned Service Revenue
Share Capital-Ordinary
Service Revenue
Insurance Expense € 2,880
Saleries and Wages Expense € 30,000
Supplies Expense € 3,900
Advertising Expense € 1,900
Rent Expense € 1,500
Utilities Expense € 1,700
Interest Expense
Depreciation Expense
€ 109,280
Net Income

Credit Total

€ 680

€ 750

€ 1,920

€ 1,100

€ 1,125
Trial Balance Adjustment Adjusted Trial Balance Income Statement
Cr Dr Cr Dr Cr Dr Cr
€ 8,400
€ 14,000
€ 45,000
€ 680 € 680
€ 1,920 € 1,920
€ 1,125 € 1,125
€ 20,000 € 20,000
€ 9,000 € 9,000
€ 750 € 750
€ 1,100 € 1,100
€ 22,000 € 22,000
€ 58,280 € 1,100 € 57,180 € 57,180
€ 1,920 € 960 € 960
€ 30,000 € 30,000
€ 680 € 3,220 € 3,220
€ 1,900 € 1,900
€ 1,500 € 1,500
€ 1,700 € 1,700
€ 750 € 750 € 750
€ 1,125 € 1,125 € 1,125
€ 109,280 € 5,575 € 5,575 € 111,155 € 111,155 € 41,155 € 57,180
€ 16,025
Statement of Financial Position
Dr Cr
€ 8,400
€ 14,000
€ 45,000
€ 680 ASSETS
€ 1,920 € 68,875
€ 1,125
€ 20,000
€ 9,000
€ 750
€ 1,100
€ 22,000

€ 70,000 € 53,975
€ 16,025

€ 70,000 € 70,000
SOAL UTS SEMESTER LALU

Date
Jan. 1

Jan. 2

Jan. 3

Jan. 4

Jan. 5

Jan. 7

Jan. 10

Jan. 13

Jan. 18

Jan. 19

Jan. 28

Jan. 30

Jan. 31

Intopic Company - Adjusting Entrie

No
1

2
 3

Total
 Account Ref Debit Credit
Prepaid Insurance $ 12,000
Cash $ 12,000
Equipment $ 6,500
Cash $ 6,500
Accounts Receivable $ 49,000
Sales Revenue $ 49,000
COGS $ 27,000
Inventory $ 27,000
Accounts Payable $ 1,300
Cash $ 1,300
Advertising Expense $ 1,500
Cash $ 1,500
Inventory $ 15,000
Accounts Payable $ 15,000
Cash $ 20,000
Sales Revenue $ 20,000
COGS $ 11,500
Inventory $ 11,500
Cash $ 49,000
Accounts Receivable $ 49,000
Accounts Payable $ 15,000
Cash $ 15,000
Supplies $ 2,500
Accounts Payable $ 2,500
Dividends Payable $ 3,000
Cash $ 3,000
Salaries and Wages Expense $ 1,800
Cash $ 1,800
Cash $ 65,000
Accumulated Depreciation Expense-Equipment $ 13,750
Gain on Asset Disposal $ 3,750
Equipment $ 75,000
$ 293,850 $ 293,850
topic Company - Adjusting Entries - 31/01/2020
Account Ref. DB CR
Depreciation Expense 100
Accumulated Depreciation - Equipment 100

Supplies Expense 10,000

 Supplies 10,000

Bad Debt Expense 1,700

Account Receivable 1,700

Prepaid Insurance Expense 1,000

Prepaid Insurance 1,000

Depreciation Expense 500

Accumulated Depreciation - Building 500
13,300 13,300
 Cash
Date Explaination Ref. Debit Credit
Dec. 31 Beg. Balance
Jan. 1 $ 12,000
Jan. 2 $ 6,500
Jan. 4 $ 1,300
Jan. 5 $ 1,500
Jan. 10 $ 20,000
Jan. 13 $ 49,000
Jan. 18 $ 15,000
Jan. 28 $ 3,000
Jan. 30 $ 1,800
Jan. 31 $ 65,000

Account Receivable
Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Jan. 3 $ 49,000
Jan. 13 $ 49,000
Jan. 31 Adjustment $ 1,700

Inventory
Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Jan. 3 $ 27,000
Jan. 7 $ 15,000
Jan. 10 $ 11,500

Supplies
Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Jan. 19 $ 2,500
Jan. 31 Adjustment $ 10,000

Equipment
Date Explaination Ref. Debit Credit
(6500-500)/(5*12) Dec.31 Beg. Balance
Jan. 2 $ 6,500
Jan. 31 $ 75,000
15000-5000
 Buildings
Date Explaination Ref. Debit Credit
Direct method Dec.31 Beg. Balance

Prepaid Insurance
Date Explaination Ref. Debit Credit
Jan. 1 $ 12,000
Jan. 31 Adjustment $ 1,000
(192500-12500)/(30*12)
Accumulated Depreciation Expense-Equipment
Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Jan.31 $ 13,750
Jan. 31 Adjustment $ 100

Accumulated Depreciation Expense-Equipment

Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Jan.31 Adjustment $ 500
 Account Payable
Balance Date Explaination Ref. Debit Credit
$ 43,750 Dec.31 Beg. Balance
$ 31,750 Jan.4 $ 1,300
$ 25,250 Jan. 7 $ 15,000
$ 23,950 Jan. 18 $ 15,000
$ 22,450 Jan. 19 $ 2,500
$ 42,450
$ 91,450 Dividends Payable
$ 76,450 Date Explaination Ref. Debit Credit
$ 73,450 Jan. 28 $ 3,000
$ 71,650
$ 136,650 Share Capital-Ordinary
Date Explaination Ref. Debit Credit
Dec.31 Beg. Balance
Balance
$ 18,750 Retained Earnings
$ 67,750 Date Explaination Ref. Debit Credit
$ 18,750 Dec.31 Beg. Balance
$ 17,050
Sales Revenue
Date Explaination Ref. Debit Credit
Balance Jan. 3 $ (49,000)
$ 37,500 Jan. 10 $ (20,000)
$ 10,500
$ 25,500 COGS
$ 14,000 Date Explaination Ref. Debit Credit
Jan. 3 $ 27,000
Jan. 10 $ 11,500
Balance
$ 12,500 Gain on Asset Disposal
$ 15,000 Date Explaination Ref. Debit Credit
$ 5,000 Jan. 31 $ 3,750

Advertising Expense
Balance Date Explaination Ref. Debit Credit
$ 75,000 Jan. 5 $ 1,500
$ 81,500
$ 6,500 Salaries and Wages Expense
Date Explaination Ref. Debit Credit
 Jan. 30 $ 1,800
Balance
$ 192,500 Supplies Expense
Date Explaination Ref. Debit Credit
Jan. 31 Adjustment $ 10,000
Balance
$ 12,000 Bad Debt Expense
$ 11,000 Date Explaination Ref. Debit Credit
Jan. 31 Adjustment $ 1,700

Balance Prepaid Insurance Expense

$ (13,750) Date Explaination Ref. Debit Credit
$ - Jan. 31 Adjustment $ 1,000
$ (100)
Bad Debt Expense
Date Explaination Ref. Debit Credit
Balance Jan. 31 Adjustment $ 100
$ (5,500) Jan. 31 Adjustment $ 500
$ (6,000)
 Intopic Company - Trial Balance - 31/01/2020
Balance Before Adjustment
$ (66,250) Account Ref. DB
$ (64,950) Cash 136,650
$ (79,950) Account Receivable 18,750
$ (64,950) Inventory 14,000
$ (67,450) Supplies 15,000
Equipment 6,500
Acc. Depreciation - Equipment
Balance Building 192,500
$ 3,000 Acc. Depreciation - Building
Prepaid Insurance 12,000
Account Payable
Balance Dividend 3,000
$ (262,500) Share Capital - Ordinary
Retained Earnings
Sales Revenue
Balance Cost of Goods Sold 38,500
$ (32,000) Gain on Asset Disposal
Advertising Expense 1,500
Salaries & Wages Expense 1,800
Balance Total 440,200
$ (49,000) Depreciation Expense
$ (60,000) Supplies Expense
Bad Debt Expense
Prepaid Insurance Expense
Balance Total
$ 27,000
$ 38,500 Intopic Company - Income Statement for the Month of January
Revenues:
Sales Revenues 69,000
Balance Gains on Asset Disposal 3,750
$ (3,750) Total Revenue 72,750

Expenses:
Balance Cost of Goods Sold 38,500
$ 1,500 Advertising Expense 1,500
Salary & Wages Expenses 1,800
Prepaid Insurance Expenses 1,000
Balance Depreciation Expenses 600
$ 1,800 Bad Debt Expenses 1,700
Supplies Expenses 10,000
Total Expenses 55,100
Balance Net Income 17,650
$ 10,000
Intopic Company - Retained Earnings Statement for the Month of January
Retained Earnings - beginning
Balance Add: Net Income
$ 1,700 Less: Dividends
Retained Earnings - ending

Balance Intopic Company - Statement of Financial Position - 31/01/2020

$ 1,000 Assets
Cash 136,650
Account Receivable 17,050
Balance Inventory 14,000
$ 100 Supplies 5,000
$ 600 Equipment 6,500
Acc. Depreciation - Equipment -100
Building 192,500
Acc. Depreciation - Building -6,000
Prepaid Insurance 11,000
Total Assets: 376,600
Liabilities & Equity
Account Payable 67,450
Total Liabilities: 67,450
Owner's Equity:
Share Capital - Ordinary 262,500
Retained Earnings - ending 46,650
Total Owner's Equity: 309,150
Total Liabilities & Owner's Equity: 376,600
Before Adjustment After Adjustment
CR DB CR
136,650
17,050
14,000
5,000
6,500
0 100
192,500
5,500 6,000
11,000
67,450 67,450
3,000
262,500 262,500
32,000 32,000
69,000 69,000
38,500
3750 3,750
1,500
1,800
440,200
600
10,000
1,700
1,000
440,800 440,800
Month of January
32,000
17,650
-3,000
46,650