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TEAM 6 – DGBA CLASS

Member :

1. AMALIA SEPTARI 2101762155


2. FARIZ HERMAWAN 2101755566
3. JIHAN FADHILAH 2101755591
4. MUHAMMAD FIQIH FIRDIANSYAH 2101755572
5. ZULFAN FATHONI 2101754834

Tugas Kelompok ke-1

(Minggu 3/ Sesi 4)

Soal 1
Tunjukkan untuk setiap akun Perusahaan Norman, pada kolom laporan keuangan yang mana akun
tersebut harus dilaporkan dengan menempatkan tanda centang () pada kolom yang sesuai.
———————————————————————————————————————————
Statement of
Income Statement Financial Position
Account Title Dr. Cr. Dr. Cr.
———————————————————————————————————————————
(1) Cash 
———————————————————————————————————————————
(2) Retained Earnings 
———————————————————————————————————————————
(3) Income Taxes Payable 
———————————————————————————————————————————
(4) Interest Receivable 
———————————————————————————————————————————
(5) Supplies 
———————————————————————————————————————————
(6) Accounts Payable 
———————————————————————————————————————————
(7) Short-term Investments 
———————————————————————————————————————————
(8) Supplies Expense 
———————————————————————————————————————————
(9) Unearned Service Revenue 
———————————————————————————————————————————
(10) Equipment 
———————————————————————————————————————————
(11) Depreciation Expense 
———————————————————————————————————————————

ACCT6174 – Introduction to Financial Accounting


(12) Interest Revenue 
———————————————————————————————————————————
(13) Salaries and Wages Expense 
———————————————————————————————————————————
(14) Dividends 
———————————————————————————————————————————
(15) Accum. Deprec.—Equipment 
———————————————————————————————————————————
(16) Utilities Expense 
———————————————————————————————————————————
(17) Salaries and Wages Payable 
———————————————————————————————————————————
(18) Accounts Receivable 
———————————————————————————————————————————
(19) Notes Payable 
———————————————————————————————————————————
(20) Service Revenue 
———————————————————————————————————————————

Soal 2
Berikut adalah lembar kerja (worksheet) untuk Boone Mailing Center. Dengan menggunakan data
penyesuaian di bawah ini, lengkapi lembar kerja. Tambahkan akun yang diperlukan.

Data penyesuaian:
(A) Biaya sewa dibayar dimuka yang terpakai pada bulan Agustus $ 2.
(B) Beban penyusutan peralatan untuk bulan Agustus $ 8.
(C) Persediaan per tanggal 31 Agustus sebesar $ 4.
(D) Gaji dan biaya gaji yang terjadi pada tanggal 31 Agustus namun belum dibayarkan sebesar $
12.

BOONE MAILING CENTER


Worksheet
For the Month Ended August 31, 2017
Adjusted Income Statement of
Statement
Trial Balance Adjustments Trial Balance Financial Position

Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 20 20 20
Accounts Receivable 12 12 12
Prepaid Rent 8 2 6 6
Supplies 10 6 4 4
Equipment 50 50 50
Accum. Depreciation— 8 18 18
Equipment 10
Accounts Payable 20 20 20
Share Capital-Ordinary 15 15 15

ACCT6174 – Introduction to Financial Accounting


Dividends 2 2 2
Service Revenue 77 77 77
Depreciation Expense 6 8 14 14
Rent Expense 4 2 6 10 6 10
Retained Earnings 10
Salaries/Wages Expense 20 12 32 32
Totals 132 132
Supplies Expense 6 6 6
Salaries/Wages Payable 12 12 12
Totals 28 28 152 152 58 77 75
Net Income 19 19
Totals 77 77 94

Soal 3
Berikut adalah worksheet untuk East Carolina Company.

Adjusted
Account Titles Trial Balance Trial Balance
Dr. Cr. Dr. Cr.
Accounts Receivable 31.000 31,000
Prepaid Rent 24,000 20,000
Supplies 7,000 2.000
Accumulated Depreciation 12,000 21.000
Salaries and Wages Payable 7.000 6,000
Service Revenue 86,000 99,000
Rent Expense 4.000
Depreciation Expense 9,000
Supplies Expense 5,000
Salaries and Wages Expense 43.000 49,000
Diminta:
(a) Isi angka yang kosong diatas (di bold)
(b) Buatlah jurnal penyesuaian yang diperlukan. (dibawah)

Adjusting Entries

Akun Debit Credit

Income Summary 7.000

Supplies 7.000

Supplies 2.000

Income Summary 2.000

Salaries Expense 6.000

ACCT6174 – Introduction to Financial Accounting


Salaries Payable 6.000

Depreciaion Expense 9.000

Account Dep. Expense 9.000

Rent Expose 4.000

Prepaid Rent 4.000

Soal 4

Latitudes Company memiliki informasi adjusted trial balance sebagai berikut:

LATITUDES COMPANY
Adjusted Trial Balance
For the Month Ended June 30, 2017

Account Titles Debits Credits


Cash $ 3,200
Accounts Receivable 3,900
Supplies 500
Accounts Payable $ 1,800
Unearned Service Revenue 200
Share Capital-Ordinary 4,000
Retained Earnings 800
Dividends 300
Service Revenue 5,100
Salaries and Wages Expense 1,800
Miscellaneous Expense 300
Supplies Expense 2,300
Salaries and Wages Payable 400
$12,300 $12,300

Diminta:

(a) Buatlah jurnal penutup pada tanggal 30 Juni 2017.

Tanggal Keterangan Debit Kredit

30 Juni Service Revenue 5.100

___ Income Summary 5.100

ACCT6174 – Introduction to Financial Accounting


Income Summary 4.400

___ Salaries and Wages Expense 1.800

___ Miscellaneous Expense 300

___ Supplies Expense 2.300

Income Summary 700

___ Retained Earnings 700

Retained Earnings 300

Dividend 300

(b) Buatlah post-closing trial balance

Akun Debit Kredit

Cash 3.200

Acc. Receivable 3.900

Supplies 500

Acc. Payable 1.800

Uneard Service 200

Salaries and Wages Payable 400

Service Revenue 5.100

Supplies Expense 2,300

7.600

Soal 5

Dibawah ini adalah informasi terkait dengan adjusted account balances untuk Quick-E Delivery
Service per tanggal 31 Oktober:

Accounts Account Balances Accounts Account


Balances
Cash $16,000 Service Revenue $90,000
Accounts Receivable 15,000 Interest Revenue 8,000
Supplies 4,000 Depreciation Expense 27,000

ACCT6174 – Introduction to Financial Accounting


Prepaid Insurance 8,000 Insurance Expense 6,000
Equipment 300,000 Salaries and Wages Expense 30,000
Accumulated Depreciation— Supplies Expense 9,000
Equipment 120,000 Utilities Expense 12,000
Accounts Payable 19,000 Dividends 15,000
Retained Earnings 105,000
Share Capital-Ordinary 100,000

Buatlah jurnal penutup untuk Quick-E Delivery Service.

Quick E-Delivery Service

31 Oktober

Keterangan Debit Kredit

Service Revenue 90.000

Income Summary 90.000

Income Summary 84.000

Depreciation Expense 27.000

Insurance Expense 6.000

Salaries & Wages Expense 30.000

Supplies Expense 9.000

Utilities Expense 12.000

Income Summary 6.000

Retained Earnings 6.000

Retained Earnings 15.000

Dividend 15.000

ACCT6174 – Introduction to Financial Accounting