PROBLEMS: SET A Nama: Pirlo Putri Amiefa Noer

P3-1A NIM: 2103547

Akuntansi A

(A) J3
Date Account and Explain Ref. Debit Credit
June, 30 Supplies Expense 631 1260
Supplies 126 1260

June, 30 Utilities Expense 732 185

Account Payable 201 185

June, 30 Insurance Expense 722 250

Prepaid Insurance 130 250

June, 30 Unearned Service Revenue 209 2500

Service Revenue 400 2500

June, 30 Salaries and Wages Expense 726 1600

Salaries and Wages Payabl 212 1600

June, 30 Depreciation Expens 711 300

Accumulated Depreciatio 158 300

June, 30 Accounts Receivable 112 2400

Service Revenue 400 2400
 (b)
Accounts Payable
Date
Cash No. 101 2017
Date Explanation Ref. Debit Credit Balance June 30
2017 June 30
June 30 Balance P 6200
Unearned Service
Accounts Receivable No. 112 Revenue
Date Explanation Ref. Debit Credit Balance Date
2017 2017
June 30 Balance P  6000 June 30
June 30 Adjusting J3 2400  8400 June 30

Supplies No. 126 Salaries and Wages P

Date Explanation Ref. Debit Credit Balance Date
2017 2017
June 30 Balance P  1600 June 30
June 30 Adjusting J3 1260  340

Share Capital—Ordin
Date
Prepaid Insurance No. 130 2017
Date Explanation Ref. Debit Credit Balance June 30
2017
June 30 Balance P  3000
30 Adjusting J3 250  2750 Service Revenue
Date
2017
Equipment No. 157 June 30
Date Explanation Ref. Debit Credit Balance June 30
2017 June 30
June 30 Balance P 14400

Supplies Expense
Equipment No. 157 Date
Date Explanation Ref. Debit Credit Balance 2017
2017 June 30
June 30 Balance P 14.4

Depreciation Expense
Accumulated Depreciation—Equipment No. 158 Date
Date Explanation Ref. Debit Credit Balance 2017
2017 June 30
June 30 Adjusting J3 300    300
Accounts Payable No. 201 Insurance Expense
Explanation Ref. Debit Credit Balance Date
2017
Balance P  4700 June 30
Adjusting J3 185 4885

Unearned Service Salaries and Wages Expense

No. 209 Date
Explanation Ref. Debit Credit Balance 2017
June 30
Balance P  4000 June 30
Adjusting J3 2500  1500

Rent Expense
Salaries and Wages Payable No. 212 Date
Explanation Ref. Debit Credit Balance 2017
June 30
Adjusting J3 1600 1600

Utilities Expense
Share Capital—Ordinary No. 311 Date
Explanation Ref. Debit Credit Balance 2017
June 30
Balance P 20000

Service Revenue No. 400

Explanation Ref. Debit Credit Balance

Balance P  7,900
Adjusting J3 2500 10400
Adjusting J3 2400 12800

Supplies Expense No. 631

Explanation Ref. Debit Credit Balance

Adjusting J3 1260 1260

Depreciation Expense No. 711

Explanation Ref. Debit Credit Balance

Adjusting J3 300   300

 (C)
Insurance Expense No. 722
Explanation Ref. Debit Credit Balance

Adjusting J3 250   250

Cash
Accounts Receivable
Salaries and Wages Expense No. 726 Supplies
Explanation Ref. Debit Credit Balance Prepaid Insurance
Equipment
Balance P  4400 Accumulated Depreciation Equipm
Adjusting J3 1.6  6000 Accounts Payable
Unearned Service Revenue
Salaries and Wages Payable
Rent Expense No. 729 Share Capital—Ordinary
Explanation Ref. Debit Credit Balance Service Revenue
Supplies Expense
Balance P 1000 Depreciation Expense
Insurance Expense
Salaries and Wages Expense
Utilities Expense No. 732 Rent Expense
Explanation Ref. Debit Credit Balance Utilities Expense

Adjusting J3 185   185

 CUONO COMPANY SpA
Adjusted Trial Balance
June 30, 2017

Debit Credit
6200
Accounts Receivable 8400
340
Prepaid Insurance 2750
Equipment 14400
Accumulated Depreciation Equipment 300
Accounts Payable 4885
Unearned Service Revenue 1500
Salaries and Wages Payable 1600
Share Capital—Ordinary  20000
Service Revenue 12800
Supplies Expense 1260
Depreciation Expense 300
Insurance Expense 250
Salaries and Wages Expense 6000
Rent Expense 1000
Utilities Expense 185              

41085 41085
PROBLEMS: SET A Nama: Pirlo Putri Amiefa Noer
P3-2A NIM: 2103547
Akuntansi A

(A) J1
Date Account and Explain Ref. Debit Credit
Aug. 31 Insurance Expense (400 x 3) 722 1200
Prpeaid Insurance 130 1200

Aug. 31 Supplies Expense 631 2400

Supplies 126 2400

Aug. 31 Depreciation Expens 711 1725

(4500 X 1/4) + (2400 X 1/4)
Buildings
Accumulated Depreciation Equipment 144 1125
158 600

Aug. 31 208 4100

Rent Revenue 429 4100

Aug. 31 Salaries and Wages Expense 726 400

Salaries and Wages Payable 212 400

Aug. 31 Accounts Receivable 112 3700

Rent Revenue 429 3700

Aug. 31 Interest Expense 718 600

Interest Payable
[(80000 X 9%) X 1/12] 230 600
(c) LAZY RIVER RESORT, LTD.
Adjusted Trial Balance
August 31, 2017
Debit Credit
Cash 19600
Accounts Receivable 3700
Supplies 900
Prepaid Insurance 4800
Land 25000
Buildings 125000
Accumulated Depreciation—Buildings 1125
Equipment 26000
Accumulated Depreciation—Equipment 600
Accounts Payable 6500
Unearned Rent Revenue 3300
Salaries and Wages Payable 400
Interest Payable 600
Mortgage Payable 80000
Share Capital—Ordinary 100000
Dividends 5000
Rent Revenue 87800
Maintenance and Repairs Expense 3600
Supplies Expense 2400
Depreciation Expense 1725
Interest Expense 600
Insurance Expense 1200
Salaries and Wages Expense 51400
Utilities Expense 9400                

280325 280325
 Cash No. 101
Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 19600

Accounts Receivable No. 112

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1 3700 3700

Supplies No. 126

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 3300
Aug. 31 Adjusting J1 2400 900

Prepaid Insurance No. 130

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 6000
Aug. 31 Adjusting J1 1200 4800

Land No. 140

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 25000

Buildings No. 143

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 125000

Accumulated Depreciation—Building No. 144

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1 1125    1125

Equipment No. 157

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 26000

Accumulated Depreciation—Equipment No. 158

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1 600     600

Accounts Payable No. 201

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P   6,500

Unearned Rent RevenNo. 208

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P   7400
Aug. 31 Adjusting J1 4100   3300
(D)
Salaries and Wages Payable No. 212 Insurance Expense
Date Explanation Ref. Debit Credit Balance Date
Aug. 31 Adjusting J1 400     400 Aug. 31

Interest Payable No. 230 Salaries and Wages Exp

Date Explanation Ref. Debit Credit Balance Date
Aug. 31 Adjusting J1 600     600 Aug. 31
Aug. 31
Mortgage Payable No. 275
Date Explanation Ref. Debit Credit Balance Utilities Expense
Aug. 31 Balance P  80000 Date
Aug. 31
Share Capital—Ordinary No. 311
Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 100

Dividends No. 332

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P  5,000

Rent Revenue No. 429

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P 80000
Aug. 31 Adjusting J1 4100 84100
Aug. 31 Adjusting J1 3700 87800

Maintenance and Repairs Expense No. 622

Date Explanation Ref. Debit Credit Balance
Aug. 31 Balance P  3,600

Supplies Expense No. 631

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1 2400  2400

Depreciation Expense No. 711

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1 1725 1725

Interest Expense No. 718

Date Explanation Ref. Debit Credit Balance
Aug. 31 Adjusting J1   600    600
Insurance Expense No. 722
Explanatio Ref. Debit Credit Balance
Adjusting J1 1.2  1,200

Salaries and Wages Expense No. 726

Explanatio Ref. Debit Credit Balance
Balance P 51000
Adjusting J1   400 51400

Utilities Expense No. 732

Explanatio Ref. Debit Credit Balance
Balance P  9400
LAZY RIVER RESORT, LTD.
Statement of Financial Position
August 31, 2017

Assets
Land 25000
Buildings 125000
Less: Accum. Depreciation buildings 1125  123875
Equipment   26000
Less: Accum. Depreciation equipment 600 25400
Prepaid insurance    4800
Supplies 900
Accounts receivable 3700
Cash     19,600
Total assets 203275

Equity and Liabilities

Equity
100000
12475 112475
Liabilities
80000
6500
3300
600
400 90800
203275
LAZY RIVER RESORT, LTD.
Retained Earnings Statement
For the Three Months Ended August 31, 2017 For the Three Months En

Retained Earnings, June 0 Revenues

Add: Net income 17475 Rent revenue
 17475 Expenses
Less: Dividends 5000 Salaries and wages e
Retained Earnings, Augu 12475 Utilities expense
Maintenance and repa
Supplies expense
Depreciation expense
Insurance expense
Interest expense

Net income 17.475

 LAZY RIVER RESORT, LTD.
Income Statement
For the Three Months Ended August 31, 2017

Rent revenue 87800

Salaries and wages e 51400

Utilities expense 9400
Maintenance and repa 3600
Supplies expense 2400
Depreciation expense 1725
Insurance expense 1200
Interest expense 600
Total expenses 70.325