KUIS PA 1

Antonio and Partners No 1. (2) the adjusting entries

date jurnal entry ref debit credit date explanation
1-Jun cash $ 20,000 30-Jun supplies expense
building $ 50,000 supplies
capital $ 70,000 insurance expense
3-Jun supplies $ 5,000 prepaid insurance
acc payable $ 5,000 salaries expense
5-Jun cash $ 2,400 salaries payable
prepaid insurance $ 2,400 depreciation expense
7-Jun account receivable $ 5,000 accumulated depreciation
service revenue $ 5,000 interest expense
10-Jun cash $ 15,000 interest payable
notes payable $ 15,000 unearned service reven
12-Jun advertising expense $ 500 service revenue
cash $ 500 utility expense
15-Jun cash $ 2,000 account payable
account receivable $ 2,000
17-Jun account receivable $ 2,500
cash $ 2,500
20-Jun unearned revenue $ 3,000
cash $ 3,000
22-Jun cash $ 2,500
account receivable $ 2,500
29-Jun computer expense $ 6,000
cash $ 6,000
 the adjusting entries No 1. (3) adjusted trial balance
reff debit kredit account debit
supplies expense 4,250 (5.000 - 750 = 4250) cash 31,100
supplies 4,250 supplies 700
insurance expense 200 prepaid insuranse 2,200
prepaid insurance 200 account receivable 2,500
salaries expense 5,500 computer 6,000
salaries payable 5,500 bulding 50,000
depreciation expense 500 account payable
accumulated depreciation 500 unearned service revenue
interest expense - notes payable
interest payable - antonio's capitals
unearned service reven 1,000 service revenue
service revenue 1,000 advertising expense 500
utility expense 400 supplies expense 4,000
account payable 400 insurance expense
salaries expense
depreciation expense 500
interest expense
interest payable
utility expense
97,500
balance NO (4.) Income Statement, Owner's equity statement, and balance sheet:
kredit
Income Statement for June:
TRANSACTION DEBIT
Service Revenue 8,000
Expenses:
Advertising Expenses
Supplies Expenses
2,100 Insurance Expenses
2,000 Salaries Expenses
15,000 Depreciation Expenses
70,000 Utility Expenses
8,000 Total Expenses
Net Income 3,350

Balance sheet at June 30:

Assets
Cash 31,100
Supplies 750
400 Prepaid Insurance 2,200
97,500 Account Receivables 2,500
Computer 6,000
Building 50,000
Total Assets 92,550

Liabilities
Account Payable 2,100
Unearned Service Revenue 2,000
Note Payable 15,000
Total Liabilities 19,100

Owner's Equity:
Antonio's Capital 66,650
Total Liabilities and Owner's Equity
 No (5)
d balance sheet: Closing Entries
TRANSACTIONS DEBIT CREDIT
a. Close Revenue Accounts:
CREDIT Service Revenue 7,000
Income Summary 7,000
b. Close Expense Accounts:
500 Income Summary 16,850
4,250 Advertising Expense 500
200 Supplies Expense 4,250
5,500 Insurance Expense 200
500
400
11,350

85,750
 Metode FIFO
Date Quantity In Quantity Out Ending Iventory
Unit Price/unit Unit Price/unit Unit
31 Des 21 150 19 0 0 150
### 100 21 150
100
### 150 40 150
100
100
### 10 40 100
10
### 15 24 15
### 50 45 90
15
40
### 100 26 40
15
100
### 160 50 110

2.2

Jawaban nomor 2,
Point ke 2:

Perbedaan yang diperoleh ketika kita menggunakan metode FIFO dan Average adalah untuk metode FIFO memil
makna tersendiri yakni first in first out yaitu artinya perhitungan persediaan masuk pertama keluar pertama, sehin
metode ini juga masuk pertama kali ke dalam gudang dan akan dijual pertama saat penjualan produk sedangka
metode average adalah metode pencatatan persediaan rata-rata tertimbang. Dimana konsepnya perusahaan mem
biaya barang dengan jumlah unit barang yang tersedia, akibatnya persediaan produk terakhir dan beban pokok
penjualan harus dikalkulasikan dalam bentuk rata-rata.
 Metode Average
Ending Iventory LAPORAN COGS FIFO : (jumlah barag tersedia +COGS ) : 2
Price Persediaan Awal 150 (375 + 360) : 2
19 Pembelian 215 + 367.5
19 Jml Brg tersedia utk dijual 375
21
19 Persediaan akhir 10 -
21 COGS 360
21
21
40
24
21
24
21
21
24
26
26

tuk metode FIFO memiliki

a keluar pertama, sehingga
ualan produk sedangkan
epnya perusahaan membagi
rakhir dan beban pokok
etode Average
g tersedia +COGS ) : 2