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Group 1

Cahyani Prastuti began her consulting business, Jade Consulting, on April 1, 2011. The accounting
cycle for Jade Consulting for April including financial statements, was illustrated on the previous
pages. During May, Jade Consulting entered into the following transaction :
May 1. Paid our staff salaries for last month salaries payable, Rp 18,750,000
1. Paid last month note payable for Rp.5,000,000 interest payable for Rp.450,000
3. Received cash from client PT. Ace Hardware Indonesia Tbk is an advance payment for
services to be provided and recorded it as unearned fees, Rp. 4,500,000
4. Purchased supplies(papers, printers ink, pens, etc) on account Rp 265,000
5. Received cash from clients CV. Intan Pariwara on account for last month transaction, Rp
6. Received cash for service provided from client PT Waskita Karya Tbk for 15, 730,000
8. Provided service for CV. Pramana on account for Rp 8,300,000
9. Paid cash for a newspaper advertisement Koran Kontan Rp 225,000
10. Paid advertisement in advance for 6 times in 6 months in magazine Bisnis Indonesia for Rp
11. Paid 25 % of the debts to Gesadi for the purchase of desks, chairs, and
some decoration at April 8 for the amount of 7500000.(25% x 7500000 =
1875000) and also 25% for the bookshelf (25% x 1700000 = 425000)
12. Paid staff health insurance for this month Rp 750,000
12. PT Pramana Holding paid its debt from the previous month for Rp. 3,550,000
13. Paid Data Media for part of the debt incurred on April 5, Rp 640,000 and Pennysvania debt
from previous month for Rp2,250,000
15. Provided services on account to our client PT. Akasa Wira International Tbk, Rp9,180,000.
16. Paid part-time receptionist for two weeks salary including the amount owned on April 30,
16. Paid office boy for two weeks, Rp 500,000
17.Received cash from clients PT. Lippo Cikarang for tax consulting service, Rp8,360,000
17. Jade Consulting paid all of its debt to mediashare in the amount of Rp

18. Received cash on account from PT. Akasa Wira International Tbk Rp 4,500,000
20. Purchased supplies (papers, stopmap, faxs ink, paper clips) on account from Pennsylvania,
21. Provided accounting and tax consulting services for PT Media Nusantara Citra Tbk, Rp
23. Received cash from client PT United Tractors Tbk for tax consulting, Rp 7,400,000
25. Received cash from client PT Astra Agro Lestari Tbk for tax consulting services,
26. Provided service to CV. Intan Pariwara on cash for Rp.3,000,000
27. Received cash from clients UD Fenny on account, Rp,5,890,000
28. Paid part-time receptionist for two weeks salary, Rp750,000
28. Paid office boy for two weeks, Rp 500,000
28. Paid fuel bill for May, Rp.600,000
29. Sold a printer for Rp 1,800,000, which purchased 4 years ago with the amount of Rp
5,000,000. The depreciation is using straight line method, with residual value Rp 1,200,000
29.Paid vehicles service and maintenance for Rp.1,000,000
30.Received cash for renting part of the companys building to Ms. Joy for Rp 20,000,000
30.Paid all staff salaries for this month 45,000,000.
30.Paid telephone bill for May, Rp260,000
31.Paid electricity bill for May, Rp810,000
31.Received cash from client PT Sedayu Property for accounting service, Rp,3,300,000, and also
Pt Sedayu Property paid debts from the previous month in the amount of Rp. 4,560,000
31.Received cash in advance from client for tax services to be provided next month ,
31. Paid for miscellaneous expense Rp. 150,000
31. Paid for company tax expense Rp.500,000
31. Cahyani withdrew Rp10,500,000 for personal use

At the end of May, adjustment data were assembled based on these following data:

Supplies on hand on May 31 are Rp.750,000

Depreciation of building during the year is Rp.15,000,000
Depreciation of vehicle during the year is Rp.32,000,000
Depreciation of office equipment is Rp.330,000
Rent expired during May is Rp.12,500,000
Unearned fees on May 31 are Rp.10,210,000. Unearned fees expired during April
g. Accrued fees earned but not billed to client at May 31, are Rp.625,000
h. Advertisement expired 6 times in 6 months, current portion for May, Rp.100,000
i. Accrued interest expense for May is 9% of current portion note payable Rp.5,000,000,
payment occur next month