Worksheet

BE4-2
Neraca Saldo Penyesuaian
No. Nama Akun
Debit Kredit Debit
Prepaid insurance € 3,000
Service Revenue € 61,000
Salaries & wages Expense € 25,000 € 800
Insurance Expense € 1,300
Account Recevable € 1,100
Salaries & wages Payable

BE4-3
Income Statement Statement of Financial Position
Akun-akunnya (Laporan Laba rugi) Akunnya
1.Service Revenue. (Kredit) 1.Accumulated Depreciation
2.Depreciation Expense. (Debit) 2.Share Capital
3.Divident
4.Supplies
5.Account Payable

BE4-4 Closing Entries

Date Nama Akun Debit Kredit
Dec 31 Service Revenue € 47,000
Income summary
€ 47,000
Dec 31 Income Summary € 32,000
Salaries & Wages The ledger of Yilmaz Com
Expense 27000
Re
Supplies Expense 30,000; Dividends 2,000
5000
Wag
Dec 31 Income summary € 30,000 and Supplies Expense
Retained Earnings
€ 30,000
Dec 31 Retained earnings € 2,000
Divident € 2,000
 Penyesuaian Neraca saldo disesuaikan
Kredit Debit Kredit The ledger of Van Heiden Company, NV includes the following
€ 1,300 € 1,700 unadjusted balances:
€ 1,100 € 62,100 Prepaid Insurance €3,000, Service Revenue €61,000, and
Salaries and Wages Expense
€ 25,800 €25,000. Adjusting entries are required for (a) expired
€ 1,300 insurance €1,300; (b) services per formed €1,100, but unbilled
€ 1,100 and uncollected; and (c) accrued salaries payable €800. Enter
the unadjusted balances and adjustments into a worksheet and
€ 800 € 800 complete the worksheet
for all accounts. (Note: You will need to add the following
accounts: Accounts Receivable,
Salaries and Wages Payable, and Insurance Expense.)

(Kredit) The following selected accounts appear in the adjusted trial balance columns of the
(Kredit) worksheet for Cesar Company: Accumulated Depreciation; Depreciation Expense; Share C
—Ordinary; Dividends; Service Revenue; Supplies; and Accounts Payable. Indicate
(Debit) the fi nancial statement column (income statement Dr., statement of fi nancial position Cr
(Debit) etc.) to which each balance should be extended.
(Kredit)

The ledger of Yilmaz Company contains the following balances:

Retained Earnings
30,000; Dividends 2,000; Service Revenue 47,000; Salaries and
Wages Expense 27,000;
and Supplies Expense 5,000. Prepare the closing entries at
December 31.
ance columns of the
reciation Expense; Share Capital
s Payable. Indicate
ent of fi nancial position Cr.,