Professional Documents
Culture Documents
NPM : 20221290
Kelas : 2EB09
Mata Kuliah : Akuntansi Keuangan Menengah 1A & 1B
Dosen Pengampu : Bpk. Rully Movizar , SE., MMSI
Indicate in the columns below the increases and decreases in each account by
placing a check in the appropriate column
Debit Credit
(a) Capital in increased √
(b) Cash is decreases √
(c) Accounts Payable is increased √
(d) Rent Expenses in increased √
(e) Equipment is increased √
(f) Fees Income is increased √
(g) Capital is decreased (through drawing) √
Complete the chart by writing in appropriate column the name of the account group in which the particular acc
classification of each balance sheet item.
Long-Term
Liability
√
Nalezny Advertising
Adjusted Trial Balance
December 31, 2022
Debit Credit
Cash € 11,000
Accounts Receivable 21,500
Supplies 5,000
Equipment 60,000
Accumulated Depreciation-Equipment € 35,000
Accounts Payable 5,000
Unearned Advertising Revenue 5,600
Salaries and Wages Payable 1,300
Share Capital-Ordinary 10,000
Retained Earnings 4,800
Advertising Revenue 61,500
Salaried and Wages Expense € 11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000
€ 123,200 € 123,200
Nalezny Advertising
Income Statement
For the Month Ended December 31, 2022
Revenue
Advertising revenue € 61,500
Expenses
Salaried and Wages Expense € 11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000
Total Expenses € 25,700
Assets
Equipment € 60,000
Less : Accumulated Depreciation-Equipment 35,000 € 25,000
Supplies 5,000
Accounts Receivable 21,500
Cash 11,000
Equity
Share Capital-Ordinary € 10,000
Retained Earnings 40,600
Total equity € 50,600
Liabilities
Accounts Payable € 5,000
Unearned Advertising Revenue 5,600
Salaries and Wages Payable 1,300
Total Liabilities € 11,900