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
———————————————————————————————————————————
(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
———————————————————————————————————————————

ACCT6174 – Introduction to Financial Accounting

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
Accounts Receivable 12
Prepaid Rent 8
Supplies 10
Equipment 50
Accum. Depreciation—
Equipment 10
Accounts Payable 20
Share Capital-Ordinary 15
Dividends 2
Service Revenue 77
Depreciation Expense 6
Rent Expense 4
Retained Earnings 10
Salaries/Wages Expense 20
Totals 132 132
Supplies Expense
Salaries/Wages Payable
Totals
Net Income
Totals

ACCT6174 – Introduction to Financial Accounting

Soal 3
Berikut adalah worksheet untuk East Carolina Company.

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

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

ACCT6174 – Introduction to Financial Accounting

 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.

(b) Buatlah post-closing trial balance

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
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.

ACCT6174 – Introduction to Financial Accounting