Tugas Kelompok ke-2

Group 5
Nama Anggota :
1. Eka Novyana 2602207193
2. Ghalmas Shanditya Putra Agung 2602212930
3. Hariadi Arafah 2602210925
4. Jilan Shobiha 2602207810
5. Putri Valenzia Roditya Tarigan 2602212792

Kelas : DBBA – LEC

Mata Kuliah : Introduction to Financial Accounting

ACCT6174 – Introduction to Financial Accounting

 Tugas Kelompok ke-2

Week 5/ Sesi 7

Soal 1

Berikut ini adalah Worksheet Monday Night Co yang belum diselesaikan.

Monday Night Co
Worksheet
For The Month Ended March 31, 2021
Account Titles Adjusted Trial Balance Income Statement Statement of
Financial Position
Dr Cr Dr Cr Dr Cr
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated 4,800
Depreciation—Equip.
Notes Payable 5,700
Accounts Payable 5,672
Share Capital—Ordinary 22,000
Retained Earnings 4,000
Dividends 3,000
Service Revenue 12,590
Salaries and Wages 9,840
Expense
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Interest Payable 57
Totals €54,819 €54,819

Informasi tambahan: Tidak ada saham biasa yang diterbitkan selama bulan Maret.

ACCT6174 – Introduction to Financial Accounting

Diminta:

1. Lengkapi worksheet Monday Night Co

2. Buatlah income statement, retained earnings statement dan statement of financial position
3. Siapkan jurnal penutup dan post closing trial balance pada tanggal 31 Maret

Jawab :

a. Worksheet
Monday Night Co
Worksheet
For The Month Ended March 31, 2021
Account Titles Adjusted Trial Income Statement Statement of
Balance Financial Position
Dr Cr Dr Cr Dr Cr
Cash €7,442 7,442
Account Receivable 7,840 7,840
Prepaid Rent 2,280 2,280
Equipment 23,000 23,000
Accumulated 4,800 4,800
Depreciation—Equip.
Notes Payable 5,700 5,700
Accounts Payable 5,672 5,672
Share Capital—Ordinary 22,000 22,000
Retained Earnings 4,000 4,000
Dividends 3,000 3,000
Service Revenue 12,590 12,590
Salaries and Wages 9,840 9,840
Expense
Rent Expense 760 760
Depreciation Expense 600 600
Interest Expense 57 57
Interest Payable 57 57
Totals €54,819 €54,819 11,257 12,590 43,562 42,229
Net Profit 1,333 1,333
Total 54,819 54,819 16,590 16,590 43,562 43,562

ACCT6174 – Introduction to Financial Accounting

b. Income statement

Monday Night Co
Income Statement
Periode March 31, 2021

Revenue :
- Service revenue £ 12,590

Expense :
- Salaries and Wages Expense 9,840
- Rent Expense 760
- Depreciation expense 600
- Interest Expense 57+
Sum of expense (11,257)
Net Income, March 31, 2021 1,333

Retained Earnings Statement

Monday Night Co
Retained Earnings Statement
Periode March 31, 2021

Retained earnings, March 2021 £ 4,000

Net Income March 31, 2021 1,333
Dividends ( 3,000)
Prior Period Adjustment (1,667)
Retained earnings, March 31, 2021 2,333

ACCT6174 – Introduction to Financial Accounting

Statement of financial position

Monday Night Co
Statement Of Financial Position
Periode March 31, 2021

Assets
Current Assets
- Cash 7,442
- Account Receivable 7,840
- Prepaid Rent 2,280+
Total Current Asset 17,562
Non Current Asset
- Equipment 23,000
- Accumulated Depreciation—Equip 4,800 -
Total Non Current Asset 18,200
Total Assets 35,762

Liabilities And Equity

Liabilities
- Accounts Payable 5,672
- Notes Payable 5,700
- Interes Payable 57+
Total Liabilities 11,429

Equity
- Share Capital—Ordinary 22,000
- Retained Earnings 2,333+
Total Equity 24,333 ,+
Total Liabilities + Equitas 35,762

ACCT6174 – Introduction to Financial Accounting

c. Closing Entries

Monday Night Co
Closing Entries
For The Month Ended March 31, 2021
No Account Name Debits (£) Credits (£)
1 Service Revenue 12,590
Income Summary 12,590
2 Income Summary 11,257
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation expense 600
Interest Expense 57
3 Income Summary 1,333
Retained Earnings 1,333
4 Retained Earnings 3,000
Dividends 3,000

Monday Night Co
Post-Closing Trial Balance
March 31, 2021
Debit Credit
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated Depreciation-Equipment €4,800
Notes Payable 5,700
Accounts Payable 5,672
Interest Payable 57
Share Capital-Ordinary 22,000
Retained Earnings ………. 2,333
€40,562 €40,562
4.

ACCT6174 – Introduction to Financial Accounting

Soal 2

Berikut ini adalah informasi keuangan Marco Tennis Shop:

Saldo awal:

Cash $2,500, Inventory $1,700, dan Share capital – ordinary share $4,200.

Berikut ini adalah transaksi yang terjadi selama bulan April.

Apr. 4 Membeli raket dan bola dari Halo Co. $860 secara kredit, syarat 3/10, n/30.

6 Membayar ongkos angkut pembelian dari Halo Co. sebesar $74.

8 Menjual persediaan barang dagangan kepada customer $900 secara kredit, syarat n/30.

10 Melakukan pengembalian raket yang rusak atas pembelian dari Halo Co. sebesar $60

11 Membeli sepatu tenis dari Volker Sports secara tunai sebesar $300.

13 Melakukan pelunasan kepada Halo Co.

14 Membeli kemeja dan celana pendek tenis dari Linzey Sportswear $700 secara kredit,
syarat 2/10, n/60.

15 Menerima pengembalian uang tunai sebesar $90 dari Volker Sports untuk barang
dagangan rusak yang dikembalikan.

17 Membayar ongkos kirim atas pembelian ke Linzey Sportswear $25

18 Menjual barang dagangan kepada customer $1,200 secara kredit, syarat n/30.

20 Menerima pelunasan $500 tunai dari customer

21 Melunasi pembelian pada Linzey Sportswear

27 Memberikan allowance sebesar $25 kepada customer untuk pakaian tenis yang tidak
pas

30 Menerima pelunasan dari customer sebesar $630.

ACCT6174 – Introduction to Financial Accounting

Diminta:

a. Buatlah jurnal transaksi bulan April dengan menggunakan sistem persediaan periodik.

Jawab:
Ref:
101. Cash 401. Sales Revenue
103. Accounts Receivable 412. Sales Returns and Allowances
120. Inventory 501. Purchase
201. Accounts Payable 502. Purchase Discount
311. Share Capital Ordinary 503. Purchase Returns and Allowance
504. Freight In

Jurnal Transaksi
Marco Tennis Shop
April

Date Accounts Title Ref Debit ($) Credit ($)

Purchase 501 860

April 04
Accounts Payable 201 860
Freight In 504 74
April 06
Cash 101 74
Accounts Receivable 103 900
April 08
Sales Revenue 401 900
Accounts Payable 201 60
April 10
Purchase Return and Allowance 503 60
Purchase 501 300
April 11
Cash 101 300

ACCT6174 – Introduction to Financial Accounting

 Date Accounts Title Ref Debit Credit

Accounts Payable 201 800

April 13 Purchase Discount (800 x 3%) 502 24
Cash 101 776
Purchase 501 700
April 14
Accounts Payable 201 700
Cash 101 90
April 15
Purchase Return and Allowance 503 90
Freigh In 504 25
April 17
Cash 101 25
Accounts Receivable 103 1,200
April 18
Sales Revenue 401 1,200
Cash 101 500
April 20
Accounts Receivable 103 500
Accounts Payable 201 700
April 21 Purchase Discount (700 x 2%) 502 14
Cash 101 686
Sales Returns and Allowances 412 25
April 27
Accounts Receivable 103 25
Cash 101 630
April 30
Accounts Receivable 103 630

b. Buatlah neraca saldo pada tanggal 30 April 2017.

Jawab :

ACCT6174 – Introduction to Financial Accounting

 Ledger

Cash
Date Account Name Debit ($) Credit ($) Balance ($)

1 Apr Beginning Balance 2,500 2,500

6 Apr Freight In 74 2,426

11 Apr Purchases 300 2,126

13 Apr Accounts Payable 776 1,350

15 Apr Purchases Returns & Allowances 90 1,440

17 Apr Freight-in 25 1,415

20 Apr Accounts Receivables 500 1,915

21 Apr Accounts Payable 686 1,229

30 Apr Accounts Receivable 630 1,859

Total 3,720 1,861 1,859 (D)

Account Receivable
Date Account Name Debit ($) Credit ($) Balance ($)

8 Apr Sales 900 900

18 Apr Sales 1,200 2,100

20 Apr Cash 500 1,600

27 Apr Sales Returns & Allowances 25 1,575

30 Apr Cash 630 945

Total 2,100 1,155 945 (D)

ACCT6174 – Introduction to Financial Accounting

 Inventory
Date Account Name Debit ($) Credit ($) Balance ($)

1 Apr Beginning Balance 1,700 1,700 (D)

Share Capital - Ordinary

Date Account Name Debit ($) Credit ($) Balance ($)

1 Apr Beginning Balance 4,200 4,200 (C)

Sales Revenue
Date Account Name Debit ($) Credit ($) Balance ($)

8 Apr Accounts Receivable 900 900

18 Apr Accounts Receivable 1,200 2,100 (C)

Total 2,100

Sales Returns and Allowances

Date Account Name Debit ($) Credit ($) Balance ($)

27 Apr Accounts Receivable 25 25 (D)

Purchases
Date Account Name Debit ($) Credit ($) Balance ($)

4 Apr Accounts Payable 860 860

11 Apr Cash 300 1,160

14 Apr Accounts Payable 700 1,860 (D)

Total 1,860

ACCT6174 – Introduction to Financial Accounting

 Purchases Returns & Allowances
Date Account Name Debit ($) Credit ($) Balance ($)

10 Apr Accounts Payable 60 60

15 Apr Cash 90 150 (C)

Total 150

Purchase Discounts
Date Account Name Debit ($) Credit ($) Balance ($)

13 Apr Accounts Payable 24 24

21 Apr Accounts Payable 14 38 (C)

Total 38

Freight-In
Date Account Name Debit ($) Credit ($) Balance ($)

6 Apr Cash 74 74

17 Apr Cash 25 99 (C)

Total 99

Trial Balance (Neraca Saldo)

Marco Tennis Shop
Trial Balance
April 30,2017
Account Name Debit ($) Credit ($)

Cash 1,859

Accounts Receivable 945

Inventory 1,700

ACCT6174 – Introduction to Financial Accounting

 Share Capital-Ordinary 4,200

Sales 2,100

Sales Returns and Allowances 25

Purchases 1,860

Purchases Returns & Allowances 150

Purchase Discounts 38

Freight-In 99

Total $ 6,488 $ 6,488

c. Siapkan laporan laba rugi (sampai dengan gross profit), dengan asumsi sisa persediaan
pada tanggal 30 April adalah $2,140 (ending inventory).

Jawab :

Marco Tennis Shop

Income Statement
For The Month Ended April 30

Revenues

Sales 2,100

Sales Returns & Allowances (25)

Gross Profit 2,075

Cost of Goods Sold

Inventory, April 1 1700

Purchases 1860

Purchases Returns & Allowances (150)

ACCT6174 – Introduction to Financial Accounting

 Purchase Discounts (38)

Net Purchases 1700

Freight In 99 1,799

Cost of Goods Available for Sale 3,499

Inventory, April 30 2,140

Cost of Goods Sold 1,359

Net Income 716

***

ACCT6174 – Introduction to Financial Accounting