Tugas Personal ke-1

Week 2

Soal 1

Sebutkan saldo normal dari akun dibawah ini:

Accounts Debit or Credit

1. Advertising expense ___________________

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

12. Depreciation expense - Machinery ___________________

13. Petty cash ___________________
14. Share capital ___________________
15. Supplies ___________________

Soal 2

Berikut ini adalah T account dari PT Happy Green :

Cash No.101 Supplies No.126

4/1 10,000 4/1 720 4/4 1,800
5
4/12 900 4/2 1,500 Account Payable No.201
5 4/25 1,50 4/4 1,800
4/29 400 0
4/30 1,000
Unearned service revenue No.209
Account Receivable No.112 4/30 1,000
4/7 3,200 4/29 400

Share Capital-Ordinary No.311

ACCT6328-Introduction to Accounting
4/1 10,000

ACCT6328-Introduction to Accounting
 Salaries and Wages Expense No.726
4//1 720
5
Service revenue No.400
4/7 3,200
4/12 900

ACCT6328-Introduction to Accounting
 a. Siapkan jurnal umum
b. Siapkan trial balance per 30 April 2022.

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

Soal 4

ACCT6328-Introduction to Accounting
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.

Soal 5

MORNING GO Co

Adjusted Trial Balance

ACCT6328-Introduction to Accounting
 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

Jawaban:

ACCT6328-Introduction to Accounting
1).
No. Acccounts 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 - Credit

Equipment

10. Cost of Goods sold Debit

11. Inventory Debit

12. Depreciation expense - Debit

Machinery

13. Petty cash Debit

14. Share capital Credit

15 Share capital Debit

2. A) Jurnal umum

ACCT6328-Introduction to Accounting
 JURNAL UMUM
PT HAPPY GREEN
Tgl Akun Ref. Debit Kredit
1-Apr Cash 101 10,000
Share Capital Ordinary 311 10,000

4-Apr Supplies 126 1,800

Account payable 201 1,800

7-Apr Account receivable 112 3,200

Service revenue 400 3,200

12-Apr Service revenue 400 900

Account Receivable 112 900

15-Apr Salaries and wages expense 726 720

Cash 101 720

25-Apr Account Payable 201 1,500

Cash 101 1,500

29-Apr Account receivable 112 400

Cash 101 400

30-Apr Unearned service revenue 209 1,000

Service revenue 400 1,000
Total 19,520 19,520

ACCT6328-Introduction to Accounting
B.

PT Happy Green
Trial Balance
April 30,2022
Debit
Cash 10,080
Account Receivable 2,800
Share Capital-Ordinary
Supplies 1,800
Account payable
Unearned Service Revenue

ACCT6328-Introduction to Accounting
Salaries and Wages Expenses
Service Revenue
15,400

3. A.

Akun Debit Kredit

Advertising Expenses 1,000
Cash 1,000
4.

Akun Debit Kredit

Supplies 4,000
Account
Payable 4,000

Akun Debit Kredit

Miscellaneous Expenses 1,000
Cash 1,000

Akun Debit Kredit

Cash 13,000
Account Receivable 13,000

Akun Debit Kredit

Cash 5,000
Account
Receivable 9,000
Service Revenue 14,000

Akun Debit Kredit

Salary Expenses 3,000
Cash 3,000

ACCT6328-Introduction to Accounting
 Akun Debit Kredit
Retained Earnings 2,000
Dividend Payable 2,000

Akun Debit Kredit

Dividend Payable 2,000
Cash 2,000
b.trial balance

STAR COMPANY
TRIAL BALANCE
JANUARY 31,2020
Accounts Debit Kredit
Cash 4,000
Account receivable 12,000
Supplies 17,000
Prepaid rent 3,000
Equipment 24,000
Advertising Expenses 1,000
Miscellaneous Expenses 1,000
Salaries and Wages Expenses 3,000
Accounts Payable 8,000
Share Capital Ordinary 33,000
Retained Earnings 10,000
Service revenue 14,000
TOTAL 65,000 65,000

4.
Accounts Debit Kredit
Depresiasi peralatan 960
Akumulasi depresiasi peralatan 960

Pendapatan sewa diterima dimuka 3300

Pendapatan sewa 3300

Beban bunga 500

Hutang bunga 500

Beban peralatan 1960

Peralatan 1960
ACCT6328-Introduction to Accounting
Biaya Asuransi 600
Biaya asuransi dibayar di muka 600
5. A.

HOLIDAY CO
CLOSING ENTRIES
30 JUNE,2021
Debit Kredit
Income Summary 8,600
Income Summary 8,600

Income summary 300

ACCT6328-Introduction to Accounting
 Dividend 300

Service revenue 4,300

Income summary 4,300

Income summary 1,344

Salaries and wages expense 1,344

Income summary 180

Miscellanous expense 180

Income summary 1,200

Supplies expense 1,200

Income summary 1,276

Retained earning 1,276

b.

HOLIDAY CO
POST CLOSING TRIAL BALANCE
30 JUNE,21
Debit Kredit
Cash 3,712
Accounts Receivable 2,904
Acccounts Payable 1,056
Supplies 480
Share Capital Ordinary 3,000
Retained earnings 2,636
ACCT6328-Introduction to Accounting
Unearned service revenue 160
Salaries and wages expense 244
7,096 7,096