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SOAL UJIAN REMEDIAL

Perusahaan jasa milik Tuan Abadi pada akhir periode akuntansi per 31 desember 2014 memberikan

No
111
112
113
114
115
121
122
211
212
311
312
411
511
512
513
514
515
516

Perusahaan Tuan Abadi


Trial Balance per 31 Desember 2014
Account Title
Cash
Account Receivable
Office supplies
Prepaid advertising
Prepaid insurance
Office equipment
Accumulated Dep. Office equipment
Account payable
Salaries payable
Abadi, capital
Abadi, drawing
Service revenue
Salaries expense
rent expense
advertising expense
Insurance expense
Office supplies expense
Depreciation expense-Office equipment

Debit
10,850,000
10,550,000
11,400,000
500,000
600,000
25,000,000

1,100,000
10,500,000
2,550,000
2,700,000
1,200,000

76,950,000

Keterangan untuk penyesuaian per 31 desember 2014 adalah sebagai berikut:


1. Persediaan perlengkapan kantor 31 desember 2014 yang masih ada sebesar Rp. 7.6
2. Iklan dibayar dimuka yang diterbitkan Rp. 500.000 utk 5 kali terbit dan baru diterbi
3. Asuransi dibayar dimuka sebesar Rp. 600.000 pada tanggal 1 november 2014 untuk
4. Aset tetap yaitu peralatan disusutkan sebesar Rp. 500.000
5. Gaji yang belum dibayar sebesar Rp. 1.500.000
6. Pendapatan jasa yang seharusnya diterima bulan ini tetapi belum ditagih sebesar R
Diminta:
1
2
3

Buatlah Adjusting Journal per 31 Desember 2014


Susunlah Adjusting trial balance dalam worksheet
Buatlah closing journal per 31 desember 2014

Adjusting Journal per 31 desember 2014


Date

Explanation

Debit

Trial balance
No

Account Title
D

Closing Journal per 31 Desember 2014


Date

Explanation

Debit

31 desember 2014 memberikan data neraca saldo sbb:

Kredit

350,000
50,000,000
26,600,000

76,950,000

gai berikut:
yang masih ada sebesar Rp. 7.600.000
tk 5 kali terbit dan baru diterbitkan 2 kali
anggal 1 november 2014 untuk 6 bulan

tetapi belum ditagih sebesar Rp. 1.900.000

4
Credit

WORKSHEET
Trial balance

Adjustment
K

Adjusted Trial Balance


K

Credit

Income statement
D

Balance sheet
D

SOAL UJIAN REMEDIAL

Perusahaan jasa milik tuan Abadi pada akhir periode akuntansi per 31 desember 2014 memberikan

Trial Balance
No
111
112
113
114
115
121
122
211
212
311
312
411
511
512
513
514
515
516

Account Title
Cash
Account Receivable
Office supplies
Prepaid advertising
Prepaid insurance
Office equipment
Accumulated Dep. Office equipment
Account payable
Salaries payable
Abadi, capital
Abadi, drawing
Service revenue
Salaries expense
rent expense
advertising expense
Insurance expense
Office supplies expense
Depreciation expense-Office equipment

Debit
10,850,000
10,550,000
11,400,000
500,000
600,000
25,000,000

1,100,000
10,500,000
2,550,000
2,700,000
1,200,000

76,950,000

Keterangan untuk penyesuaian per 31 desember 2014 adalah sebagai berikut:


1. Persediaan perlengkapan kantor 31 desember 2014 yang masih ada sebesar Rp. 7.6
2. Iklan dibayar dimuka yang diterbitkan Rp. 500.000 utk 5 kali terbit dan baru diterbi
3. Asuransi dibayar dimuka sebesar Rp. 600.000 pada tanggal 1 november 2014 untuk
4. Aset tetap yaitu peralatan disusutkan sebesar Rp. 500.000
5. Gaji yang belum dibayar sebesar Rp. 1.500.000
6. Pendapatan jasa yang seharusnya diterima bulan ini tetapi belum ditagih sebesar R
Diminta:
1.
2.

Susunlah Adjusting trial balance dalam worksheet


Buatlah closing journal per 31 desember 2014

Adjusting Journal
Date

Explanation

31-Dec-14 Office supplies expense

Debit
3,800,000

Office supplies
31-Dec-14 Advertising expense

200,000

Prepaid advertising
31-Dec-14 insurance expense

200,000

prepaid insurance
31-Dec-14 Depr. Expense- Office equipment

500,000

Acc. Depr. Office equipment


31-Dec-14 Salaries expense

1,500,000

Salaries payable
31-Dec-14 Account receivable

1,900,000

service revenue

No

Account Title

Trial balance

111

Cash

10,850,000

112

Account Receivable

10,550,000

113

Office supplies

11,400,000

114

Prepaid advertising

500,000

115

Prepaid insurance

600,000

121

Office equipment

25,000,000

122

Accumulated Dep. Office equipment

211

Account payable

212

Salaries payable

311

Abadi, capital

312

Abadi, drawing

411

Service revenue

511

Salaries expense

512
513
514
515
516

rent expense
advertising expense
Insurance expense
Office supplies expense
Depreciation expense-Office equipment

1,100,000
10,500,000
2,550,000
2,700,000
1,200,000

76,950,000

Date

Closing Journal
Explanation
Service Revenue
Income summary
Income summary
Salaries expense
rent expense
advertising expense

Debit
28,500,000
23,150,000

insurance exoense
office supplies expense
depreciation expense-Office equipment
Tn. Abadi, Capital
Tn. Abadi, Drawing

1,100,000

er 31 desember 2014 memberikan data neraca saldo sbb:

Kredit

350,000
50,000,000
26,600,000

76,950,000

bagai berikut:
14 yang masih ada sebesar Rp. 7.600.000
0 utk 5 kali terbit dan baru diterbitkan 2 kali
a tanggal 1 november 2014 untuk 6 bulan

ini tetapi belum ditagih sebesar Rp. 1.900.000

Credit
11,400,000
3,800,000

7,600,000
3,800,000

200,000

200,000
500,000
1,500,000
1,900,000

Trial balance

Adjustment

Adjusted Trial Balance

10,850,000
1,900,000

12,450,000
3,800,000

7,600,000

200,000

300,000

200,000

400,000
25,000,000

500,000

500,000

350,000

350,000

1,500,000

1,500,000

50,000,000

50,000,000

1,100,000
26,600,000

76,950,000

Credit
28,500,000
12,000,000
2,550,000
2,900,000

1,900,000

28,500,000

1,500,000

12,000,000

200,000
200,000
3,800,000
500,000
8,100,000

2,550,000
2,900,000
1,400,000
3,800,000
500,000
80,850,000

8,100,000

80,850,000

1,400,000
3,800,000
500,000
1,100,000

Income statement

Balance sheet
10,850,000
12,450,000
7,600,000
300,000
400,000
25,000,000
500,000
350,000
1,500,000
50,000,000
1,100,000

28,500,000
12,000,000
2,550,000
2,900,000
1,400,000
3,800,000
500,000

23,150,000

28,500,000

57,700,000

52,350,000

57,700,000

5,350,000
57,700,000

5,350,000