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Tugas Lat Jurnal-20 Oktober 2021 - Pa 1 - Sri Kurniawati
Tugas Lat Jurnal-20 Oktober 2021 - Pa 1 - Sri Kurniawati
GENERAL JURNAL
DATE Account Titels And Explanation Ref. Debit Credit Balance
2017
May 1 Cash 101 € 20.000 € - € 20.000
Share Capital-Ordinary 311
(Issued shares for cash)
LENA FORN
Trial Balance
May 31, 2017
Debit Credit
€
Cash 17.700 0
Accounts Receivable € 2.800 0
Equipment 0 € 900
Accounts Payable € 2.100 0
Unearned Service
Revenue € 3.500 0
€
Share Capital-Ordinary 20.000 0
Service Revenue 0 € 2.800
Salaries and Wages
Expense 0 € 4.000
Rent Expense 0 € 900
€
46.100 € 8.600
P2-5A The Classic Theater Ltd. Opened on April 1. All facilities were completed on March 31. At
this time, the ledger showed No. 101 Cash €6,000, No. 140 Land €10,000, No. 145 Buildings
(concession stand, projection room, ticket booth, and screen) €8,000, No. 157 Equipment
€6,000, No. 201 Accounts payable €2,000, No. 275 Mortgage payable €8,000, and No. 311
Shared Capital-Ordinary €20,000. During April, the following events and transactions occurred.
Apr. 2 Paid film rental of €800 on first movie.
3 Ordered two additional films at €1,000 each.
9 Received €1,800 cash from admissions.
10 Made €2,000 payment on mortgage and €1,000 foe accounts payable due.
11 Classic Theater contracted with D. Zarle Company to operate the concession stand.
Zarle is to pay 18% of the concession stand.
12 Paid advertising expenses €300.
20 Received one of the films ordered on April 3 ad was billed €1,000. Thw film will be
shown in April.
25 Received €5,500 cash from admissions.
29 Paid salaries €1,600.
30 Received statement from D. Zarle showing gross concession receipts of €1,200 and
the balace due The Classic Theater of €216 (€1,200 X 18%) for April. Zarle paid one-half
of the balace due and will remit the remainder on May 5.
30 Prepaid €1,300 rental on special film to b run in May.
In addition to the accounts identified above, the chart of accounts shows No. 112 Accounts
Receivable, No. 136 Prepaid Rent, No. 400 Service Revenue, No. 429 Rent Revenue, No. 610
Adverstising Expense, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense.
Intructions
(a) Enter the beginning balances is the ledger as of April 1. Insert a check mark (√) in the
refence column of the ledger for the beginning balance.
(b) Journalize the April transacctions.
(c) Post the April journal entries to the ledger. Assume that all entries are posted from page
1 of the journal.
(d) Prepare a trial balance on April 30, 2017.
Answer:
(a) Beginning Balances
GENERAL JURNAL
Date Account Title Ref Debit Credit
Apr-02 Film Rental Expense 729 € 800
Cash 101 € 800
(c) Ledger
CLASSIC THEATER
Trial Balance
April 30, 2017
Debit Credit
Cash € 6.408 0
Accounts Receivable € 108 0
Prepaid Rent € 1.300 0
Land € 10.000 0
Buildings € 8.000 0
Equipment € 6.000 0
Accounts Payable 0 € 2.000
Mortgage Payable 0 € 6.000
Share Capital-Ordinary 0 € 20.000
Service Revenue 0 € 7.300
Rent Revenue 0 € 216
Advertising Expense € 300 0
Salaries and Wages
Expense € 1.600 0
Rent Expense € 1.800 0
€ 35.516 € 35.516