Nama: Rico Ananta R.

S
Kelas: 64231598
Tugas pertemuan 5
Akuntansi Dasar & Praktik
Soal 1 (NIM 2 digit terakhir genap)
Rolling Hills Golf Inc.
Trial Balance
September 30, 2020
Unadjusted Adjusted
DR CR DR
Cash $ 6,700 $ 6,700
Accounts Receivable 400 1,000
Prepaid Rent 1,800 900
Supplies 1,200 180
Equipment 15,000 15,000
Accumulated Depreciation—Equipment
Notes Payable $ 5,000
Accounts Payable 1,070
Salaries and Wages Payable
Interest Payable -
Unearned Rent Revenue 1,000
Common Stock 14,000
Retained Earnings -
Dividends 600 600
Service Revenue 14,100
Rent Revenue 700
Salaries and Wages Expense 8,800 9,400
Rent Expense 900 1,800
Depreciation Expense 350
Supplies Expense 1,020
Utilities Expense 470 470
Interest Expense 50
$ 35,870 $ 35,870 $ 37,470

(a) Ayat Jurnal Penyesuaian yang harus dibuat pada Rolling Hills Golf Inc

September Debit
30 Unearned Rent Revenue 200
Rent Revenue

30 Accounts Receivable 600

Service Revenue
30 Rent Expense 900
Prepaid Rent

30 Supplies Expense 1,020

Supplies

30 Depreciation Expense 350

Accumulated Depreciation—Equipment

30 Salaries and Wages Expense 600

Salaries and Wages Payable

30 Interest Expense 50
Interest Payable

(b) Buatlah neraca lajur dan tampilkan kolom Statement of Comprehensive

Income dan Statement of Financial Position

Rolling Hills Golf Inc.

Income Statement
For the Quarter Ended September 30, 2020
Revenues
Service Revenue 14,700
Rent Revenue 900
Total Revenue $ 15,600
Expenses
Salaries and Wages Expense $ 9,400
Rent Expense $ 1,800
Depreciation Expense $ 350
Supplies Expense $ 1,020
Utilities Expense $ 470
Interest Expense $ 50
Total Expenses 13,090
Net Income $ 2,510

Rolling Hills Golf Inc.

Statement of Retained Earnings
For the Quarter Ended September 30, 2020
Retained Earnings, July 1, 2020 $ -
Add: Net Income 2,510
Less: Dividends $ 600
Retained Earnings, September 30, 2020 $ 1,910

Rolling Hills Golf Inc.

Balance Sheet
September 30, 2020
Assets
Current Assets
Cash 6,700
Accounts Receivable 1,000
Prepaid Rent 900
Supplies 180

Equipment 15,000
Less: Accumulated Depreciation - Equipment 350 $ 14,650
Total Assets

Liabilities and Stockholders’ Equity

Current Liabilities
Notes Payable $ 5,000
Accounts Payable $ 1,070
Salaries and Wages Payable $ 600
Interest Payable $ 50
Unearned Rent Revenue $ 800
Total Liabilities $ 7,520

Stockholder's Equity
Common Stock 14,000
Retained Earnings 1,910
Total Stockholder's Equity $ 15,910
Total Liabilities & Stockholder's Equity
Adjusted Variences
CR DR CR
$ - -
$ 600 -
$ (900) -
$ (1,020) -
$ - -
$ 350 $ - 350
$ 5,000 $ - -
1,070 $ - -
600 $ - 600
50 $ - 50
800 $ - (200)
14,000 $ - -
- $ - -
$ - -
14,700 $ - 600
900 $ - 200
$ 600 -
$ 900 -
$ 350 -
$ 1,020 -
$ - -
$ 50 -
$ 37,470

Credit

200

600
 900

1,020

350

600

50