Nama : Widad Nadia

NIM : 11200820000096
Kelas : 1D Akuntansi

SERIES A
PROBLEM 2-6A
See-a-lot Videography has the following trial balance as of August 31, 2006.
Cash 4,700

Accounts Receivable 8,450

Supplies 1,464

Prepaid Insurance 140

Equipment 36,000

Notes Payable 16,500

Accounts Payable 3,470

Jerri Orr, Capital 19,800

Jerri Orr, Drawing 7,200

Fees Earned 118,680

Wages Expense 68,000

Rent Expense 13,900

Advertising Expense 630

Gas, Electricity, and Water Expense 3,780

144,264 158,450

The debit and credit totals are not equal as are result of the following errors:
a. The balance of cash was overstated by $4,400.
b. A cash receipt of $2,100 was posted as a credit to cash of $2,100.
c. A debit of $1,750 to accounts receivable was not posted.
d. A return of $115 of defective supplies was erroneously posted as a $151 credit to supplies.
e. An insurance policy acquired at a cost of $500 was posted as a credit to prepaid insurance.
f. The balance of notes payable was overstated by $4,500
g. A credit of $250 in accounts payable was overlooked when the balance oh the account was
determined.
h. A debit of $1,800 for a withdrawal by the owner was posted as a debit to Bobbi Orr, Capital.
i. The balance of $6,300 in advertising expense was entered as $630 in the trial balance.
j. Miscellaneous expense, with a balance of $1,680, was omitted from the trial balance.
Instruction
1. Prepare a corrected trial balance as of August 31 of the current year.
2. Does the fact that the trial balance in (1) is balanced mean that there are no errors in the
accounts? Explain.
Answer :
1. Trial Balance
Debit Credit
Cash $4,500
Account Receivable 10,200
Supplies 1,500
Prepaid insurance 1,140
Equipment 36,000
Notes Payable $12,000
Accounts Payable 3,720
Jerri Orr, Capital 21,600
Jerri Orr, Drawing 9,000
Fees Earned 118,680
Wages Expense 68,000
Rent Expense 13,900
Advertising Expense 6,300
Gas, Electricity, and Water Expense 3,780
Miscellaneous Expense 1,680
$156,000 $156,000

2. No. The trial balance indicates only that the debits and credits are equal. Any errors that
have the same effect on debits and credits will not affect the balancing of the trial balance.

SERIES B
PROBLEM 2-1B
Carla White, an architect, opened an office on July 1, 2006. During the month, she completed the
following transactions connected with her professional practice:
a. Transferred cash from a personal bank account to an account to be used for the business,
$30,000.
b. Paid July rent for office and workroom, $450.
c. Purchased used automobile for $16,500, paying $1,500 cash and giving a note payable for
the remainder.
d. Purchased office and computer equipment on account, $6,500.
e. Paid cash for supplies, $1,050.
f. Paid cash for annual insurance policies, $1,200.
g. Received cash from client for plans delivered, $2,750.
h. Paid cash for miscellaneous expenses, $140
i. Paid cash to creditors on account, $3,000.
j. Paid installment due on note payable, $450.
k. Received invoice for blueprint service, due in August, $525.
l. Recorder fee earned on plans delivered, payment to be received in August, $4,150.
m. Paid salary of assistant, $1,000.
n. Paid gas, oil, and repairs on automobile for July, $130.
Instructions
 1. Record the foregoing transactions directly in the following T accounts, without journalizing:
Cash; Account Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Notes
Payable; Accounts Payable; Carla White, Capital; Professional Fees; Rent Expense; Salary
Expense; Automobile Expense; Blueprint Expense; Miscellaneous Expense. To the left on the
amount entered in the accounts, place the appropriate letter to identify the transaction.
2. Determine the balances of the T accounts having two or more debits or credits. A
memorandum balance should be inserted in accounts having both debits and credits, in the
manner illustrated in the chapter. For accounts with entries on one side only (such as
Professional Fees), there is no need to insert the memorandum balance in the item column.
For accounts containing only a single debit and a single credit (such as Notes Payable), the
memorandum balance should be inserted in the appropriate item column. Accounts
containing a single entry only (such as Prepaid Insurance) do not need a memorandum
balance.
3. Prepare a trial balance for Carla White, Architect, as of July 31, 2006.
Answer :
1.
2.
3. Trial Balance
Debit Credit
Cash $24,830
Account Receivable 4,150
Supplies 1,050
Prepaid insurance 1,200
Automobiles 16,500
Equipment 6,500
Notes Payable $14,550
Accounts Payable 4,025
Carla White, Capital 30,000
Proffesional Fees 6,900
Rent Expense 450
Salary Expense 1,000
Blueprint Expense 525
Automobile Expense 130
Miscellaneous Expense 140
$56,475 $55,475

http://www.swlearning.com/ibc/Warren_21e/pdf/a/Warren21e_c02_47-100.pdf
https://accountingqa.blogspot.com/2016/07/pr-2-5b-corrected-trial-
balance.html#:~:text=No.,balancing%20of%20the%20trial%20balance.
https://accountingqa.blogspot.com/2016/07/pr-2-1b-entries-into-t-accounts-and.html