Nama : Esti Fatmawati

NIM : F0121086
Kelas :C
Mata Kuliah : Akuntansi Pengantar

(a)

Assets Account Liabilities Equity

Date Cash Account + +Equipment= Notes Accounts Share Retained Revenue - -Dividends
+ receiveabl Supplies Payable payabe capital Earnings s Expenses
e + + +
9,000 1,700 600 6,000 3,600 13,000 700
1 -2,900 -2,900
6,100 1,700 600 6,000 700 13,000 700
2 1,300 -1,300
7,400 400 600 6,000 700 13,000 700
3 -800 2,100 1,300
6,600 400 600 8,100 2,000 13,000 700
4 2,500 4,800 7,300
9,100 5,200 600 8,100 2,000 13,000 700 7,300
5 -400 -400
8,700 5,200 600 8,100 2,000 13,000 700 7,300 -400
-1,700
-900
6 -2,800 -200
5,900 5,200 600 8,100 2,000 13,000 700 7,300 -2,800 -400
7 170 -170
5,900 5,200 600 8,100 2,170 13,000 700 7,300 -2,970 -400
8 10,000 10,000
15,900 5,200 5,600 8,100 10,000 2,170 13,100 700 7,300 2,970 400
29,800 29,800
(b)

DONAHUE VETERINARY CLINIC

Income Statement

For the month ended September 30, 2014

Revenues

Service revenue............................................................................... 7.300

Expenses

Salaries and wages expense............................................................ 1.700

Rent expense................................................................................... 900

Advertising expense........................................................................ 200

Utilities expense.............................................................................. 170

Total expenses................................................................... 2.970

Net income 4.330

 DONAHUE VETERINARY CLINIC

Retained Earnings Statement

For the month ended September 30, 2014

Retained earnings, September 1................................................................................... 700

Add: Net income.......................................................................................................... 4.330(+)

5.030

Less: Devidends........................................................................................................... 400(-)

Retained earnings, September 30................................................................................ 4.630

 DONAHUE VETERINARY CLINIC

Statement of financial position

September 30, 2014

Assets

Equipment………………………………………………………………………………………………………………..……… 8,100

Supplies………………………………………………………………………………………………………………..………….. 600

Accounts receivable………………………………………………………………………………………………..……….. 5, 200

Cash …………………………………………………………………………………………………………..…………………….. 15,900

Total assets …………………………………………………………………………………………,,,…………... 29,800

Equity and Liabilities

Equity

Share capital – ordinary …………………………………………………………… 13,000

Retained earnings …………………………………………………………………... 4,630

Total equity ………………………………………………………………… 17,630

Liabilities

Notes payable ………………………………………………………………………… 10.000

Accounts payable………………………………………………………………….. 2,170

Total liabilities ………………………………………………………….. 12,170

Total equity and liabilities…………………………………………………………………… 29,800