Amama Ira

Amalia Priyono
2602285150

Tugas Personal ke-1

Week 2

Soal 1

Sebutkan saldo normal dari akun dibawah ini:

Accounts Debit or Credit

1. Advertising expense Debit______________

2. Service revenue Credit______________
3. Insurance expense Debit______________
4. Salaries and wages expense Debit______________
5. Unearned revenue Credit______________
6. Rent revenue Credit______________
7. Insurance Expense Debit______________
8. Prepaid insurance Debit______________
9. Accumulated Depreciation - Equipment Credit______________
10. Cost of Goods sold Debit______________
11. Inventory___________Debit

12. Depreciation expense - Machinery Debit______________

13. Petty cash Debit______________
14. Share capital Credit______________
15. Supplies Debit______________

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Soal 2

Berikut ini adalah T account dari PT Happy Green :

Cash No.101 Supplies No.126

4/1 10,000 4/15 720 4/4 1,800
4/12 900 4/25 1,500
4/29 400 Account Payable No.201
4/30 1,000 4/25 1,500 4/4 1,800

Account Receivable No.112 Unearned service revenue No.209

4/7 3,200 4/29 400 4/30 1,000

Share Capital-Ordinary No.311 Salaries and Wages Expense No.726

4/1 10,000 4//15 720

Service revenue No.400

4/7 3,200
4/12 900

Diminta:
a. Siapkan jurnal umum
b. Siapkan trial balance per 30 April 2022.

Jawab
a. 4/1
D. Cash 10.000
C. Share Capital - Ordinary 10.000
(Mencatat Penerimaan atas penerbitan share capital)

4/4
D. Supplies 1.800
C. Account Payable 1.800
(Mencatat pembelian supplies secara Tempo)

4/7
D. Account Receivable 3.200
C. Service Revenue
(Mencatat penjualan jasa secara tempo)

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

4/12
D. Cash 900
C. Service Revenue 900
(Mencatat penerimaan pendapatan service)

4/15
D. Salaries and Wages Expense 720
C. Cash 720
(Mencatat Salaries and Wages Expense)

4/25
D. Account Payable 1.500
C. Cash 1.500
(Mencatat pembayaran utang)

4/29
D. Cash 400
C. Account Receivable 400
(Mencatat penerimaan pembayaran piutang)
4/30
D. Cash 1.000
C. Unearned Service Revenue 1.000
(Mencatat penerimaan kas atas pendapatan yang belum diterima

b.
PT Happy Green
Trial Balance
Period 30 April 20XX

COA Debet Credit

Cash 10.080
Account Receivable 2.800
Supplies 1.800
Account Payable 300
Share Capital-Ordinary 10.000
Unearned service revenue 1.000
Salaries and Wages Expense 720
Service revenue 4.100
Total 15.400 15.400

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Soal 3

Berikut ini adalah neraca saldo STAR Company pada tanggal 31 Desember 2020

STAR Company
Trial Balance
December 31, 2020

Account Titles Debits Credits

Cash £8,000
Accounts Receivable 16,000
Supplies 13,000
Prepaid Rent 3,000
Equipment 24,000
Account payable £19,000
Share Capital - Ordinary 33,000
Retained Earnings 12,000
£64,000 £64,000

Berikut ini ada ringkasan transaksi untuk Januari 2021:

1. Biaya iklan, dibayar tunai, £1.000.

2. Tambahan Perlengkapan (Supplies) diperoleh secara kredit £4,000.
3. Pengeluaran lain-lain (Miscellaneous expense), dibayar tunai, £1,100.
4. Penerimaan kas atas pembayaran piutang customer £13.000.
5. Kas dibayarkan kepada kreditur untuk hutang yang jatuh tempo £15.000.
6. Terdapat biaya jasa perbaikan yang dilakukan selama bulan Januari: tunai £5,000; pada
akun £ 9,000.
7. Gaji bulan Januari, dibayar tunai, £3,000.
8. Dividen selama bulan Januari adalah £2.000.

Diminta:
a. Buatlah ayat jurnal untuk mencatat setiap transaksi Januari.
b. Buatlah neraca saldo per 31 Januari 2021

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Jawab
Jurnal disajikan dalam Poundsterling
a. Jurnal Transaksi Januari 2021
1. D. Advertising Expense 1.000
C. Cash 1.000
(Mencatat pembayaran biaya iklan secara tunai)

2. D. Supplies 4,000
C. Account Payable 4,000
(Mencatat pembelian perlengkapan secara kredit)

3. D. Miscellaneous Expense 1.000

C. Cash 1.000
(Mencatat pengeluaran biaya lain-lain tunai)

4. D, Cash 13.000
C. Account Receivable 13.000
(Mencatat kas atas penerimaan piutang)

5. D. Account Payable 15.000

C. Cash 15.000
(Mencatat pembayaran utang)

6. D. Cash 5.000
D. Account Receivable 9.000
C. Service Revenue 14.000
(Mencatat biaya jasa perbaikan secara cash dan tempo)

7. D. Wages and Salaries Expense 3.000

C. Cash 3.000
(Mencatat pembayaran gaji Januari secara tunai)

8. D. Retained Earnings 2.000

C. Dividend Payable 2.000
(Mencatat Dividend bulan Januari)

D. Dividend Payable 2.000

C. Cash 2.000
(Mencatat pembagian dividend)

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

b. Trial Balance

STAR Company
Trial Balance
Period 31 Januari 2021

COA Debet Credit

Cash 4,000.00
Accounts Receivable 12,000.00
Supplies 17,000.00
Prepaid rent 3,000.00
Equipment 24,000.00
Accounts Payable 8,000.00
Share Capital - Ordinary 33,000.00
Retained Earnings 10,000.00
Advertising Expense 1,000.00
Miscellaneous Expense 1,000.00
Service Revenue 14,000.00
Wages and Salaries Expense 3,000.00
Dividend Payable 0.00
Total 65,000.00 65,000.00

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Soal 4

Berikut ini adalah buku besar dari Holiday Co pada tanggal 31 Maret tahun berjalan sebelum
jurnal penyesuaian disiapkan.

Debit Credit
Prepaid Insurance €3,600
Supplies 2,800
Equipment 25,000
Accumulated Depreciation— $8,400
Equipment
Notes Payable $20,000
Unearned Rent Revenue 9,900
Rent Revenue 60,000
Interest Expense 0
Salaries and Wages Expense 14,000

Informasi tambahan:

1. Depresiasi peralatan €320 per bulan.

2. Sepertiga dari pendapatan sewa diterima dimuka diperoleh selama kuartal tersebut.

3. Bunga sebesar €500 dibebankan pada wesel bayar untuk kuartal tersebut.

4. Sisa persediaan total €840.

5. Asuransi kadaluwarsa dengan tarif €200 per bulan.

Diminta:

Buatlah jurnal penyesuaian pada tanggal 31 Maret, dengan asumsi bahwa jurnal penyesuaian
dibuat setiap triwulan. Akun tambahan yang dapat digunakan adalah Depreciation expense,
Insurance Expense, Interest Payable, dan Supplies Expense.

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Jawab :

Jurnal disajikan dalam Euro

D. Depreciation Expenses – Equipment 960

C. Accumulated Depreciation – Equipment 960
320 x 3 bulan = 960
(Mencatat penyesuaian Biaya Depresiasi)

D. Cash 3.300
C. Unearned Rent Revenue 3.300
1/3 x 9.900 = 3.300
(Mencatat pendapatan Sewa)

D. Interest Expense 500

C. Interest Payable 500
(Mencatat biaya bunga wesel bayar)

D. Supplies Expense 1.960

C. Supplies 1.960
2.800 – 840 = 1.960
(Mencatat penyesuaian persediaan dengan saldo akhir)

D. Insurance Expenses 600

C. Prepaid Insurance 600
200 x 3 bulan = 600
(Mencatat biaya sewa)

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

Soal 5

MORNING GO Co

Adjusted Trial Balance

For the Month Ended June 30, 2021

Account Titles Adjusting Trial Balance

Debit Credit
Cash $3,712
Accounts Receivable 2,904
Supplies 480
Accounts Payable $ 1,056
Unearned Service Revenue 160
Share Capital—Ordinary 3,000
Retained Earnings 1,360
Dividends 300
Service Revenue 4,300
Salaries and Wages Expense 1,344
Miscellaneous Expense 180
Supplies Expense 1,200
Salaries and Wages Payable 244
$10,120 $10,120

Diminta: Siapkan closing entries dan post-closing trial balance per 30 Juni 2021

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

MORNING GO Co

Closing Entries

Juni 30, 2021

D. Income Summary 300

C. Dividend 300

D. Service Revenue 4.300

C. Income Summary 4.300

D. Income Summary 1.344

C. Salaries and Wages Expense 1.344

D. Income Summary 180

C. Miscellaneous Expense 180

D. Income Summary 1.200

C. Supplies Expenses 1.200

D. Income Summary 1.276

C. Retained Earnings 1.276

D. Total 8600
C. Total 8600

ACCT6328-Introduction to Accounting
 Amama Ira
Amalia Priyono
2602285150

MORNING GO Co

Post- Closing Trial Balance

Juni 30, 2021

Account Titles Adjusting Trial Balance

Debit Credit
Cash $3,712
Accounts Receivable 2,904
Supplies 480
Accounts Payable $ 1,056
Unearned Service Revenue 160
Share Capital—Ordinary 3,000
Retained Earnings 2.636
Salaries and Wages Payable 244
$7,096 $7,096

***

ACCT6328-Introduction to Accounting