Firdaus Akhmad

F0320042 / Kelas A

Practice Multiple Choice Halaman 30

1. B
2. D
3. C
4. B
5. B
6. D
7. A
8. B
9. B
10. A
11. D
12. C
13. B
14. C
15. A

P1-2A
A. Persamaan Akuntansi
Asset Liability Equity
Tanggal Account Account Notes Retained Earning
Cash Supply Equipment Share Capital
Receivable Payable Payable Revenue Expense (-) Dividen (-)
Agustus 31 € 9.000 € 1.700 € 600 € 6.000 € 3.600 € 13.000 € 700
Septermber 1 -€ 2.900 -€ 2.900
2 € 1.300 -€ 1.300
3 -€ 800 € 2.100 € 1.300
4 € 2.500 € 4.800 € 7.300
5 -€ 400 € 400
6 -€ 1.700 € 1.700
-€ 200 € 200
-€ 900 € 900
7 € 170 € 170
8 € 10.000 € 10.000
€ 7.300 € 2.970 € 400
€ 15.900 € 5.200 € 600 € 8.100 € 2.170 € 10.000 € 13.000 € 4.630
 B. Income statement, Retained earning, financial position.
Income Statement
Revenue
Service Revenue € 7.300
Expenses
Rent Expense € 900
Salaries and wages expense € 1.900
Utilities expense € 170
Total Expense € 2.970
Net Income € 4.330

Retained earning
Retained earning, September 1 € 700
Add: Net Income € 4.330

Less: Dividends € 400

Retained earning, September 30 € 4.630

Statement of Financial Position

Assets
Equipment € 8.100
Supplies € 600
Account Receivable € 5.200
Cash € 15.900
Total Asset € 29.800
Equity and Liabilities
Equity € 17.630
Share Capital-Ordinary € 13.000
Retained Earning € 4.630
Liability € 12.170
Account Payable € 2.170
Note Payable € 10.000
€ 29.800

P1-5B
A. Missing Account
a. Equity = Asset – Liability
Equity = 78.000-50.000
= 28.000
b. Asset = Liability + Equity
= 55.000 + 40.000
= 95.000
c. Equity Akhir-Equity Awal = Revenue – expenses – dividends + Additional invesment
40.000 – 28.000 = 350.000 – 335.000 – 7.000 + Addditional investment
12.000 = 8.000 + additional investment
Additional investment = 4.000

d. Asset = Liability + Equity

90.000 = d + 50.000
d = 40.000
e. Asset = Liability + Equity
117.000 = 79.000 + e
e = 38.000
f. Equity Akhir-Equity Awal = Revenue – expenses – dividends + Additional invesment
38.000 – 50.000 = 390.000 – 400.000 – f + 8000
-12.000 = -2.000 - f
f = 10.000
g. Asset = Liability + Equity
g = 75.000 + 54.000
g = 129.000
h. Asset = Liability + Equity
180.000 = h + 100.000
h = 80.000
i. Equity Akhir-Equity Awal = Revenue – expenses – dividends + Additional invesment
100.000 - 54.000 = i – 360.000 – 12.000 + 10.000
46.000 = i – 362.000
i = 408.000
j. Asset = Liability + Equity
140.000 = j + 100.000
J = 40.000
k. Asset = Liability + Equity
k = 80.000 + 145.000
k = 225.000
l. Equity Akhir-Equity Awal = Revenue – expenses – dividends + Additional invesment
145.000 – 100.000 = 500.000 – l – 10.000 + 15.000
45.000 = 505.000 – l
l = 460.000

B. Retained Earnings Statement

Retained Earning
Retained Earning, January 1 0
Add: Net Income 15000
15000
Less: Dividends 7000
Retained Earning, December 31 8000
C. Urutan penyusunannya adalah Income statement, retained earning
statement, financial position statement. Keterkaitan retained earning
dengan laporan lain adalah pendapatan bersih dilaporkan dalam retained
earning dan mengakhiri laba ditahan yang dilaporkan dalam retained
earning adalah jumlah yang dilaporkan untuk laba ditahan pada financial
position statement

Chapter 2

Practice Multiple Choice Halaman 76

1. B
2. C
3. D
4. D
5. D
6. B
7. A
8. C
9. C
10. D
11. C
12. A
13. C
14. A

P2- 2A
A. Jurnal

Date Account Debit Credit

Cash 20.000
1
Shareholder Capital 20.000
2 Not Economic Transaction
3 Supply 1500
 Account Payable 1500
Rent Expense 900
7
Cash 900
Account Receivable 2800
11
Revenue 2800
Cash 3500
12
Unearned Service Revenue 3500
Cash 1200
17
Revenue 1200
Salaries and Wages 2000
Cash 2000
31
Account payable 600
Cash 600

B. Ledger
Cash
May 1 20000 900 7
12 3500 2000 31
17 1200 600 31

21200

Account Receivable
May 11 2800

2800

Supply
May 3 1500

1500

Account payable
May 31 600 1500 3

900

Unearned Service Revenue

May 3500 12
 3500

Share Capital
May 20000 1

20000

Service Revenue
May 2800 11

2800

Salaries and Wages Expense

May 31 2000

2000

Rent Expense
May 7 900

900

C. Trial Balance
Account Debit Credit
Cash 21200
Account Receivable 2800
Supply 1500
Acccount Payable 900
Unearned Service Revenue 3500
Share Capital - Ordinary 20000
Service Revenue 4000
Salaries and Wages Expense 2000
Rent Expense 900
28400 28400

P2 – 4A
1. Prepaid Insurance 700 + 100
Account Payable 4500 + 100
Utilities expense 900 + 100
 2. Account receivable 2570
Service revenue 8960
3. Salaries and Wages Expenses 4200 + 200
4. Dividend 1000
Share capital- ordinary 11.700 + 1000
5. Supply + 520
Cash + 520
Account payable + 520
Equipment - 520
6. Advertisement exp + 405
Cash + 405
7. Account Payable - 420
Account Receivable - 420

Debit Credit

Cash 3965

Account Receivable 2150

Prepaid Insurance 800

Supply 520

Equipment 11480

Account Payable 4500

Unearned service revenue 560

Share Capital 12700

Dividends 1000

Service Revenue 8960

Salaries and Wages Expense 4400

Advertising Expense 1505

Utilities Expense 900

26720 26720

CHAPTER 3
 E3 – 13
Tanggal Account Debit Credit
Aug-31 Account receivable 1200
31 Service revenue 1200
31 Supplies Expense 1600
31 Supplies 1600
31 Insurance Expense 1500
31 Prepaid Insurance 1500
31 Depreciation Expense 1300
31 Equipment 1300
31 Salaries and Wages Expense 1100
31 Salaries and wages payable 1100
31 Unearned rent revenue 700
31 Rent Revenue 700

P3 – 5A
A. Ledger

Cash Service Revenue

Sep-01 5020 Sep-12 3400
8 1700 27 1600
10 1200 30 ADJ 1450
12 3400
20 4500 6450
22 500
25 1360 Supplies Expense
29 750 Sep 30 ADJ 2200
2200
2310
Depreciation Expense
Sept 30 ADJ 140
Account Receivable 140
Sep-01 3520 Salaries and Wages Expense
10 1200 Sep-08 1200
27 1600 25 1360
30 ADJ 400
3920 2960
 Rent Expense
Sep-22 500
Supply
Sep-01 2000
17 1900
30 2200
Unearned Service Revenue
1700 Sep-01 1400
29 750
30 1450
Equipment
Sep-01 18000 700
15 3000

21000 Salaries and Wages Payable

Sep-01 500
8 500
Acc. Depreciation-
Equipment 30 400
Sep-01 2240
30 140 400

2380
Share Capital-Ordinary
Sep-01 10000
Account Payable
Sep-01 3400 10000
15 3000
17 1900 Retained Earning
20 4500 Sep-01 11000

3800 11000

B. Journal

Date Account Debit Kredit

Salaries and Wages Payable 500
Sep-08 Salaries and Expense 1200
Cash 1700
Cash 1200
10
Account Receivable 1200
Cash 3400
12
Service revenue 3400
Equipment 3000
15
Account payable 3000
 Supplies 1900
17
Account payable 1900
Account Payable 4500
20
cash 4500
Rnt expense 500
22
cash 500
salaries and wages expense 1360
25
cash 1360
Account receivable 1600
27
Service revenue 1600
Cash 750
29
Unearned Service Revenue 750

D & F.

Adjust
Debit Credit Debit Credit
Cash 2310 2310
Account Receivable 3920 3920
Supplies 3900 1700
Equipment 21000 21000
Accumulated Depreciation - Equipment 2240 2380
Account Payable 3800 3800
Unearned Service Revenue 2150 700
Salaries and Wages Payable 0 400
Share Capital - Ordinary 10000 10000
Retained Earnings 11000 11000
Service Revenue 5000 6450
Supplies Expense 2200
Depreciation Expense 140
Salaries and Wages Expense 2560 2960
Rent Expense 500 500
34190 34190 34730 34730

e.

Supplies Expense 2200

Sep-30 Supplies 2200
Salaries and Wages expense 400
Sep-30 Salaries and wages payable 400
Depreciation Expense 140
Sep-30 Accumulated Depreciation - Equipment 140
Unearned Service Revenue 1450
Sep-30 Service Revenue 1450
g.

Income Statement
Revenue
Service Revenue € 6.450
Expenses
Rent Expense € 500
Salaries and wages expense € 2.960
Supplies Expense € 2.200
Depreciation expense € 140
Total Expense € 5.800
Net Income € 650

Retained earning
Retained earning, September 1 € 11.000
Add: Net Income € 650

Retained earning, September 30 € 11.650

Statement of Financial Position

Assets
Equipment € 21.000
Less: Accumulated Depreciation -
€ 2.380 € 18.620
Equipment
Supplies € 1.700
Account Receivable € 3.920
Cash € 2.310
Total Asset € 26.550
Equity and Liabilities
Equity € 21.650
Share Capital-Ordinary € 10.000
Retained Earning € 11.650
Liability
Account Payable € 3.800
Unearned Service Revenue € 700
Salaries and Wages Payable € 400 € 4.900
€ 26.550