Mata Kuliah : Introduction to Financial Accounting

Kelas : DCBA
Tugas : Team Assignment 1
Kelompok : Team 7
Anggota : 2101707125 - IKA DYAH AGUSTIA RACHMAWATI
2101702875 - NOVANTI LUMBANTOBING
2101705795 - NOVARIA
2101709484 - REVI EKI AGUSTIANI
2101702830 - WAN ADLI

Soal 1
Tunjukkan untuk setiap akun Perusahaan Norman, pada kolom laporan keuangan yang mana akun
tersebut harus dilaporkan dengan menempatkan tanda centang () pada kolom yang sesuai.

———————————————————————————————————————————
Statement of
Income Statement Financial Position
Account Title Dr. Cr. Dr. Cr.
———————————————————————————————————————————
(1) Cash 
———————————————————————————————————————————
(2) Retained Earnings 
———————————————————————————————————————————
(3) Income Taxes Payable 
———————————————————————————————————————————
(4) Interest Receivable 
———————————————————————————————————————————
(5) Supplies 
———————————————————————————————————————————
(6) Accounts Payable 
———————————————————————————————————————————
(7) Short-term Investments 
———————————————————————————————————————————
(8) Supplies Expense 
———————————————————————————————————————————
(9) Unearned Service Revenue 
———————————————————————————————————————————
(10) Equipment 
———————————————————————————————————————————
(11) Depreciation Expense 
———————————————————————————————————————————
(12) Interest Revenue 

———————————————————————————————————————————
Statement of
Income Statement Financial Position
Account Title Dr. Cr. Dr. Cr.
———————————————————————————————————————————
(13) Salaries and Wages Expense 

ACCT6174 – Introduction to Financial Accounting

———————————————————————————————————————————
(14) Dividends 
———————————————————————————————————————————
(15) Accum. Deprec.—Equipment 
———————————————————————————————————————————
(16) Utilities Expense 
———————————————————————————————————————————
(17) Salaries and Wages Payable 
———————————————————————————————————————————
(18) Accounts Receivable 
———————————————————————————————————————————
(19) Notes Payable 
———————————————————————————————————————————
(20) Service Revenue 
———————————————————————————————————————————

Soal 2
Berikut adalah lembar kerja (worksheet) untuk Boone Mailing Center. Dengan menggunakan data
penyesuaian di bawah ini, lengkapi lembar kerja. Tambahkan akun yang diperlukan.

Data penyesuaian:
(A) Biaya sewa dibayar dimuka yang terpakai pada bulan Agustus $ 2.
(B) Beban penyusutan peralatan untuk bulan Agustus $ 8.
(C) Persediaan per tanggal 31 Agustus sebesar $ 4.
(D) Gaji dan biaya gaji yang terjadi pada tanggal 31 Agustus namun belum dibayarkan sebesar $
12.

BOONE MAILING CENTER

Worksheet
For the Month Ended August 31, 2017
Adjusted Income Statement of
Statement
Trial Balance Adjustments Trial Balance Financial Position

Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 20 20 20
Accounts Receivable 12 12 12
Prepaid Rent 8 2 6 6
Supplies 10 4 6 6
Equipment 50 8 42 42
Accum. Depreciation—
10 10
Equipment 10
Accounts Payable 20 20 20
Share Capital-Ordinary 15 15 15
Dividends 2 2 2
Service Revenue 77 77 77
Depreciation Expense 6 8 14 14
Rent Expense
4 2 6 10 6 10
Retained Earnings 10
Salaries/Wages Expense 20 12 32 32
Totals 132 132
Supplies Expense 4 4 4

ACCT6174 – Introduction to Financial Accounting

 BOONE MAILING CENTER
Worksheet
For the Month Ended August 31, 2017
Adjusted Income Statement of
Statement
Trial Balance Adjustments Trial Balance Financial Position

Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Salaries/Wages Payable 12 12 12
Totals 26 26 144 144
Net Income 21 21
Totals 56 77 88 67

Soal 3
Berikut adalah worksheet untuk East Carolina Company.

Adjusted
Account Titles Trial Balance Trial Balance
Dr. Cr. Dr. Cr.
Accounts Receivable 31,000 31,000
Prepaid Rent 24,000 20,000
Supplies 7,000 2,000
Accumulated Depreciation 12,000 12,000
Salaries and Wages Payable 6,000 6,000
Service Revenue 86,000 99,000
Rent Expense 1,000
Depreciation Expense 9,000
Supplies Expense 5,000
Salaries and Wages Expense 43,000 49,000
Diminta:
(a) Isi angka yang kosong diatas
(b) Buatlah jurnal penyesuaian yang diperlukan.

Jurnal Penyesuaian

Date Account Title Debit Credit

Septembe Rent Expense 1,000
r
30 Prepaid Rent 1,000
Salaries and wages expense 6,000
Salaries and wages payable 6,000
Supplies Expense 5,000
Supplies 5,000
Depreciation Expense 9,000
Accumulated Depreciation 9,000
Account Receivable 31,000

ACCT6174 – Introduction to Financial Accounting

 Service Revenue 31,000

Soal 4

a. Jurnal penutup pada tanggal 30 Juni 2017

LATITUDES COMPANY
Jurnal Penutup
Periode 30 Juni 2017

Date Account Titles Debit Credit

June Service Revenue 200
30 Unearned Service Revenue 5,100
Income Summary 5,300
(To close revenue account)
Income Summary 4,400
Supplies Expense 2,300
Miscellaneous Expense 300
Salaries and Wages Expense 1,800
(To close expense accounts)
Income Summary 800
Retained Earnings 800
(To close net income to retained earnings)
Retained earnings 300
Dividends 300
(To close dividednds to retained earnings)

b. post-closing trial balance

Retained Earnings setelah di Jurnal Penutup adalah :

$ 5,100 (pendapatan) - $ 4,400 (beban) – $ 300 (dividends) = $400
$ 400 + $ 800 (angka yang ada di trial balance) = $ 1,200 (inilah nilai akhir Retained Earnings)

Account Titles Debit Credit

Cash 3,200
Accounts Receivable 3,900
Supplies 500
Accounts Payable 1,800
Unearned Service Revenue 200
Salaries and Wages Payable 400
Share Capital-Ordinary 4,000
Retained Earnings 1,200
$7,600 $7,600

ACCT6174 – Introduction to Financial Accounting

Soal 5

Quick-E Delivery Service

Jurnal Penutup
Periode 31 Oktober 2017
Date Account Titles Debit Credit
October Service Revenue 90,000
30 Interest Revenue 8,000
Income Summary 98,000
(To close revenue account)
Income Summary 84,000
Supplies Expense 9,000
Depreciation Expense 27,000
Insurance Expense 6,000
Salaries and Wages Expense 30,000
Utilities Expense 12,000
(To close expense accounts)
Income Summary 105,000
Retained Earnings 105,000
(To close net income to retained earnings)
Retained earnings 15,000
Dividends 15,000
(To close dividednds to retained earnings)

ACCT6174 – Introduction to Financial Accounting