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  • Emanuela Stevin Ratu

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    Damianus Niki
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    This document contains accounting transactions and adjusting entries for several companies. It includes: 1) Transactions for PT Sukses Gemilang from August 2001 to August 2030, totaling various cash payments and additions to building assets. 2) Adjusting journal entries as of December 31, 2018 for prepaid expenses, accrued expenses, depreciation, and other accounts. 3) Transactions for a perpetual inventory system from October 2003 to October 2030 including purchases, sales, returns, payments. 4) An unadjusted trial balance, adjusting entries, and adjusted trial balance as of December 31, 2018 for prepaid rent, insurance, salaries, and other accounts.

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    This document contains accounting transactions and adjusting entries for several companies. It includes: 1) Transactions for PT Sukses Gemilang from August 2001 to August 2030, totaling various cash payments and additions to building assets. 2) Adjusting journal entries as of December 31, 2018 for prepaid expenses, accrued expenses, depreciation, and other accounts. 3) Transactions for a perpetual inventory system from October 2003 to October 2030 including purchases, sales, returns, payments. 4) An unadjusted trial balance, adjusting entries, and adjusted trial balance as of December 31, 2018 for prepaid rent, insurance, salaries, and other accounts.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    5 views9 pages

    Emanuela Stevin Ratu

    Uploaded by

    Damianus Niki
    This document contains accounting transactions and adjusting entries for several companies. It includes: 1) Transactions for PT Sukses Gemilang from August 2001 to August 2030, totaling various cash payments and additions to building assets. 2) Adjusting journal entries as of December 31, 2018 for prepaid expenses, accrued expenses, depreciation, and other accounts. 3) Transactions for a perpetual inventory system from October 2003 to October 2030 including purchases, sales, returns, payments. 4) An unadjusted trial balance, adjusting entries, and adjusted trial balance as of December 31, 2018 for prepaid rent, insurance, salaries, and other accounts.

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    © All Rights Reserved
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    of 9

    SOAL 1: Persemaan Akutansi

    Asset= Liabilities+Equity

    PT SUKSES GEMILANG
    TRANSACTOINS

    DATE
    Aug-01 Cash Accounts Receivable Building
    Rp 100,000,000
    Rp 250,000,000

    Aug-05 -Rp 10,000,000


    Aug-05 -Rp 50,000,000
    Aug-10
    Aug-15 -Rp 12,000,000
    Aug-17 -Rp 750,000
    Aug-20 Rp35,000,000
    Aug-23 -Rp 3,500,000
    Aug-25 -Rp 7,500,000
    Aug-30 -Rp 30,000,000
    Total

    Soal 2
    Jurnal Penyesuaian
    31 desember 2018

    date Descreption
    Dec-31 supplies expenses
    supplies
    Dec-31 Insurance expense
    Prepaid insurance
    Dec-31 Depreciation expense - Equipment
    deprecation accumulated-equipmen
    Dec-31 Salaries expense
    salaries payable
    Dec-31 accounts receivable
    fees earned
    Dec-31 pripaid advertisting
    advertisting expenses
    Dec-31 rent revenue
    pripaid rent

    Accounts Number
    Account Title
    cash
    account receiveble
    supplies
    pripaid insurance
    store equipement
    prepaid rent
    accumulated deprecation-store equipment
    pripaid advertising
    salaries payable
    frans capital
    frans darwing
    rent revenue
    fess earned
    service revenue
    wages expenses
    rent expenses
    depreciation expense store equipment
    salaries Expenses
    supplies Expenses
    insurance expenses
    advertising expenses
    miscellaneuos expenses
    advertisting expenses
    Total
    Net Income (Loss)
    Total

    soal 3 jurnal umum perusahaan dagang


    prepetual inventory system
    PD lannieser
    Jurnal Entries
    Date Description
    Oct-03 purchase
    accounts payable
    Oct-04 cash
    sales
    Oct-05 cash
    Purchase Return & Allowances
    Oct-08 purchase
    sales
    freigth
    cash
    Oct-11 cash
    sales
    Oct-12 accounts payable
    cash
    Oct-15 Sales Return & Allowances
    cash
    Oct-15 Sales Return & Allowances
    cas
    Oct-17 accounts payable
    cash
    Oct-24 cash
    sales
    Oct-30 miscelleneuos expenses
    office salaries expenses
    sales salaries expenses
    cash
    vehicle Office Equipment Supplies Accounts Payable Nana, Capital
    Rp 355,000,000

    Rp 5,000,000
    Rp 10,000,000
    Rp 50,000,000
    Rp 5,000,000 Rp 5,000,000

    -Rp 3,500,000

    -Rp 30,000,000

    yesuaian
    ber 2018

    Poat Ref Debit Credit


    Rp 2,100,000
    Rp 2,100,000
    Rp1,100,000
    Rp1,100,000
    Rp 2,500,000
    Rp 2,500,000
    Rp 1,650,000
    Rp 1,650,000
    Rp 5,000,000
    Rp 5,000,000
    Rp 550,000
    Rp 550,000
    Rp 3,000,000
    Rp 3,000,000

    Unadjusted Trial Balance Adjusting Entries Adjusted Trial Balance


    Debit Credit Debit Credit Debit
    Rp 4,250,000 Rp 4,250,000
    Rp 5,000,000 Rp 5,000,000
    Rp 3,900,000 Rp 2,100,000 Rp 1,800,000
    Rp 8,400,000 Rp 1,100,000 Rp 7,300,000
    Rp 41,750,000 Rp 41,750,000
    Rp 3,000,000
    Rp 9,950,000 Rp 2,500,000
    Rp 550,000 Rp 550,000
    Rp 1,650,000
    Rp 21,125,000
    Rp 3,425,000 Rp 3,425,000
    Rp 3,000,000 Rp 3,000,000
    Rp 5,000,000
    Rp 63,200,000
    Rp 24,300,000 Rp 24,300,000
    Rp 6,000,000 Rp 6,000,000
    Rp 2,500,000 Rp 2,500,000
    Rp 1,650,000 Rp 1,650,000
    Rp 2,100,000 Rp 2,100,000
    Rp 1,100,000 Rp 1,100,000
    Rp 550,000
    Rp 1,500,000 Rp 1,500,000
    Rp 750,000 Rp 750,000
    Rp 94,275,000 94275000 Rp 15,900,000 Rp 15,900,000 Rp 106,975,000

    Post ref debeit Credit


    Rp 7,350,000
    Rp 7,350,000
    Rp 500,000
    Rp 500,000
    Rp 1,250,000
    Rp 1,250,000
    Rp 9,700,000
    Rp 9,700,000
    Rp 100,000
    Rp 1,000,000
    Rp 4,950,000
    Rp 4,950,000
    Rp 7,350,000
    Rp 7,350,000
    Rp 500,000
    Rp 500,000

    Rp 6,000,000
    Rp 6,000,000
    Rp 300,000
    Rp 300,000
    Rp 1,200,000
    Rp 1,500,000
    Rp 1,000,000
    Rp 3,700,000
    Revenue Insurance (-equity) Expenses(-Equity)

    Rp 12,000,000
    Rp 750,000
    Rp 35,000,000

    Rp 7,500,000
    Adjusted Trial Balance Statement of Profit or Loss Statement of Financial Position
    Credit Debit Credit Debit
    Rp 4,250,000
    Rp 5,000,000
    Rp 1,800,000
    Rp 7,300,000
    Rp 41,750,000
    3000000
    Rp 12,450,000
    Rp 550,000
    Rp 1,650,000
    Rp 21,125,000
    3425000
    3000000
    Rp 5,000,000 Rp 5,000,000
    Rp 63,200,000 63200000
    Rp 24,300,000
    Rp 6,000,000
    Rp 2,500,000
    Rp 1,650,000
    Rp 2,100,000
    Rp 1,100,000
    550000 550000
    Rp 1,500,000
    Rp 750,000
    Rp 106,975,000 Rp 42,900,000 68750000 Rp 64,075,000
    25850000
    Statement of Financial Position
    Credit

    3000000
    Rp 12,450,000

    Rp 1,650,000
    Rp 21,125,000

    Rp 38,225,000
    25850000

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