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TEAM 2 Member :

1. Agung Iswahyudi 2201823694

2. Ahmad Ilyas 2201833303

3. Mohammad Yusuf 2201848936

4. Putri Rizki 2201824053

5. Suci Sofianti 2201846836

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 6
Equipment 50 50 50
Accum. Depreciation— 8 18 18
Equipment 10 10 10
Accounts Payable 20 20 20
Share Capital-Ordinary 15 15 15
Dividends 2 2 2

ACCT6174 – Introduction to Financial Accounting


Service Revenue 77 77 77
Depreciation Expense 6 8 14 14
Rent Expense 4 2 6 6
Retained Earnings 10 10 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 94 75
Net Income 19 19
Totals 77 77 94 94

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 31,000
Prepaid Rent 24,000 20,000
Supplies 7,000 2000
Accumulated Depreciation 12,000 21,000
Salaries and Wages Payable 7000 6,000
Service Revenue 86,000 99,000
Rent Expense 4000
Depreciation Expense 9,000
Supplies Expense 5,000
Salaries and Wages Expense 43,000 49,000
Diminta:
(a) Isi angka yang kosong diatas
(b) Buatlah jurnal penyesuaian yang diperlukan.

ADJUSTING ENTRIES

ACCOUNT TITLE D C

INCOME SUMMARY 7000

SUPPLIES 7000

SUPPLIES 2000

INCOME SUPPLIES 2000

SALERY EXPENSE 6000

SALERIES 6000
PAYABLE
DEPRECIATION 9000
EXPENSE
ACC. DEPR. 9000
EXPENSE
RENT EXPNESE 4000

PREPAID RENT 4000

Soal 4

ACCT6174 – Introduction to Financial Accounting


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.


30 JUNI SERVICE REVENUE 5,100
INCOME SUMARY 5,100
INCOME SUMMARY 4,400
SALERIES AND WAGES EXPENSE 1,800
MISCALLANEOUS EXPENSE 300
SUPPLIES EXPENSE 2,300
INCOME SUMMARY 700
Retained Earnings 700
Retained Earnings 300
DEVIDEN 300
(b) Buatlah post-closing trial balance
AKUN DEBIT CREDIT
CASH 3,200
ACC RECEIVABLE 3,900
SUPPLIES 500
ACC PAYABLE 1,800
UNEARNED SERVICE 200
SHARE CAPITAL-ORDINARY 4,000

ACCT6174 – Introduction to Financial Accounting


RETAIN EARNINGS 300 1,200
SALERIES AND WEGES PAYABLE 400
TOTAL 7,600 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
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.


Service Revenues 90.000

Retained Earnings 90.000

Interest Revenues 8.000

Retained Earnings 8.000

Retained Earnings 27.000

Depreciation Expense 27.000

Retained Earnings 6.000

Insurance Expense 6.000

Retained Earnings 30.000

Salaries & Wages Expense 30.000

Retained Earnings 9.000

ACCT6174 – Introduction to Financial Accounting


Supplies Expense 9.000

Retained Earnings 12.000

Utilities Expense 12.000

Retained Earnings 15.000


Dividends 15.000

ACCT6174 – Introduction to Financial Accounting