Asst.

Catri & Munir

REVIEW UTS PANGANTAR AKUNTANSI 1

Soal 1
Informasi dari data-data berikut ini berhubungan satu sama lainnya. Berikut adalah Trial Balance PT
Catri pada akhir bulan Juni 2014 (awaln bulan Juni) :
PT Catri
Trial Balance
Juni 30,2014
Account Titles Dr Cr
Cash 7000
Account Receivable 4000
Prepaid Insurance 6000
Equipment 88000
Notes Payable 19000
Account Payable 22000
Salaries Payable 2000
Share Capital-Ordinary 20000
Dividends 8000
Service Revenue 95000
Insurance Expense 3000
Salaries Expense 42000
Total 158000 158000

1. Tanggal 1 Juli, investasi pemegang saham $ 80,000 dalam bentuk saham biasa.
2. Ranggal 2 Juli, membeli perlengkapan seharga $ 55,000 secara kredit.
3. Tanggal 3 Juli, merekrut 4 orang staf dengan gaji @400 per minggu
4. Tanggal 4 Juli, membeli peralatan kantor $ 30,000 dibayar tunai $ 20,000 dan sisanya kredit.
5. Tanggal 15 Juli, memberikan jasa kepada konsumen $ 7,000 tetapi belom menerima uang secara
tunai.
6. Tanggal 16 Juli, menerima pembayaran dimuka $ 35,000 atas jasa yang akan diselesaikan pada
tanggal 24 Juli 2014.
7. Tanggal 18 Juli, menerima pembayaran kas atas jasa yang telah dilakukan kepada konsumen
senilai 16,000
8. Tanggal 19 Juli, membayar hutang pembelian perlengkapan kantor sebesar $ 15,000
9. Tanhhal 22 Juli, membayar sewa kantor sebesar $ 4,000
10. Tanggal 24 Juli, memberikan jasa kepada konsumen atas transaksi tanggal 16
11. Tanggal 31 Juli, membayar gaji staff selama sebulan sesuai kontrak yang di buat
Diminta :
a. Jurnal transaksi PT Catri selama bulan Juli
b. Lakukan posting ke buku besar
c. Buatlah Trial Balance

Soal 2
Presented below are eight business transaction. For each transaction, indicate wheter the
transaction increased (+), decreased (-), or had no effect (NE) on assets, liabilities, and equity.
1. Purchased supplies on account
2. Received cash for providing a service
3. Paid expenses in cash
4. Invested cash in the businnes for ordinary shares
5. Paid cash dividend
6. Incurred advertising expense on cash
7. Purchased additional equipment for cash
8. Received cash from customers when service was performed
b. Marco has the following statement of financial position items
Account payable Account Receivable
Cash Notes Payable
Equipment Salaries Payable
Supplies Share Capital-Ordinary
Classify each item as an asset, liability, or equity.

Soal 3
PARINDURI CORP
TRIAL BALANCE
AGUSTUS 31
ST
, 2014
account
number Dr Cr
101 cash $29,600

111 account receivable 5000

126 Supplies $3,300

130 prepaid insurance $6,000

140 land $20,000

143 Equipment $96,000

149 Furniture $26,000

201 account payable

$6,500
209 unearned revenue

$7,400
275 Mortgage Payable

$80,000
311 Share Capital Ordinary

$100,000
332 Dividends $15,000

429 Rent Revenue

$80,000
622 Repair Expense $3,600

729 Salaries Expense $60,000

732 Utilities Expense $9,400


TOTAL $273,900 $273,900

The PARINDURI Corp has the following additional data :
1. Insurance are for 2 years
2. A count on 30 September shows $600 of supplies on hand
3. Equipment is for 5 years and has no residual value ,depreciated using straight line method
4. Furniture has annual depreciation of 2400
5. Salaries unpaid $400 at September 30
6. rentals of $1,000 were due from tenants at September 31
7. The mortgage interest rate is 9% per year ( the mortgage was taken out on September 1)
Iinstruction :
a. Journalize the adjusting entries
b. Prepare 10 columns worksheet using the data
c. Make closing entries


Soal 4
PT MUNIROH memulai bisnis merajut pada januari 1,2014. Berikut adalah transaksi-transaksi yang
terjadi selama bulan pertama masa operasi. Buatlah jurnal adjustment pada tanggal 31
st
january
1. Prepaid insurance untuk kebakaran $3,600 untuk 2 tahun, dibayar January 1
st

2. Saldo supplies di beginning trial balance 2000, supplies yang masih ada tercatat 1600
3. Menyelesaikan rajutan $ 10,000 yang telah dibayar sebelumnya kepada ibu Syavitri
4. Notes payable tercatat 30,000 , rate 2% mulai januari 1
st

5. Terdapat 2 pekerja yang bekerja 5 hari/minggu. Pekerja perorang dibayar setiap hari jumat
per minggunya sebesar 1000, January 31
st
jatuh pada hari selasa
6. Advertising expense yang sudah terjadi namun belum tapi belum dibayar 1200
7. Tagihan atas jasa yang telah dilakukan 1500