Kotambunan, as a great consultant want to open her consultant’s office on

September 2023. The transaction are listed below:

1/9 Survey some office for rent
1/9 Make initial investment of 200.000.000 in cash
2/9 Rent an office for 48.000.000 for 2 years time on account
3/9 Buy Insurance for 36.000.000 for ended March 2025 cash
5/9 Buy some supplies for 5.000.000 on account
7/9 Have some interview for her staff
8/9 Make an agreement with client to take care of their taxataion problem until
January 2024 for 120.000.000
10/9 Buy Car for Office’s Staff for 120.000.000 (useful life are 5 years) cash
15/9 Pay for 2 years rent earlier
17/9 Win a tax case and receive the payment from the client in the amount of
35.000.000 cash
21/9 Pay Electricity Bill for 1.000.000, Water Bill 500.000, Wifi 500.000
25/9 Pay 4 staffs that recently hired for 150.000 a day since a week ago for
3.000.000 cash. (note : there are still 3 work days left in September)
28/9 Win another tax case but not yet received payment that agreed with the
client in the amount of 30.000.000
30/09 Make a drawing of 75.000.000 for herself
30/09 Remaining supplies are 500.000
Assignment:
1. Make all the General Journal for transactions above
2. Make the adjustment journal
3. Prepare all three financial statement
Soal Teori
1. Jelaskan secara menyeluruh ap aitu Aset, Kewajiban, Modal, Pendapatan,
dan Biaya
2. Jelaskan ap aitu akuntansi dan aktivitas yang ada di dalamnya