KELOMPOK 6 DASAR AKUNTANSI EM - B

1. Yuli Kharimah 141210054

2. Adelia Dini Nusa Indah 141210030
3. Fanisa Stafianti P 141210038

Jawaban Soal-Soal Akuntasi

1 Untuk mendapatkan suatu catatan kronologis dari seluruh transaksi (C)
2 Jurnal ke buku besar (D)
3 Kenaikan suku bunga pinjaman di bank (D)
4 Aktiva + ekuitas kreditur = modal (D)
5 Aktiva bertambah dan utang bertambah (A)
6 Mengkredit suatu perkiraan belum tentu mengurangi saldo perkiraan tsb. (D)
7 Debit pada tanah dan kredit pada kas (C)
8 Modal mempunyai saldo debet (C)
9 Pendapatan jasa (C)
10 Rp 13.600,00 (B)
11 4.500.000 (D)
12 d, a, e, b, f, c (D)
13 Sarana yang digunakan untuk melengkapi siklus akuntansi (D)
14 Jawaban A, B, dan C benar (D)
15 Asuransi dibayar di muka (B)
 ASSETS
NO =
Cash Account Receivable Supplies Equipment

a Rp 5,000,000.00 Rp 1,000,000.00
b Rp 600,000.00
c Rp 900,000.00
d Rp 1,000,000.00
e -Rp 120,000.00
f -Rp 300,000.00
g -Rp 200,000.00
Rp 5,380,000.00 Rp 900,000.00 Rp - Rp 1,600,000.00 =
Rp 7,880,000.00 =
 LIABILITES = EQUITY
Retained Earnings
Account Payable Share Capital
Rev. Exp.
Rp 6,000,000.00
Rp 600,000.00
Rp 900,000.00
Rp 1,000,000.00
-Rp 120,000.00
-Rp 300,000.00
-Rp 200,000.00
Rp 400,000.00 = Rp 5,700,000.00 Rp 1,900,000.00 -Rp 120,000.00
Rp 7,880,000.00
 Div.

Rp -
 Fitness Center Citra
General Journal
May 31, 2001

Date Account Ref. Debit

May 01, 2001 Cash Rp 16,800,000.00
Equity
May 04, 2001 Rent Expenses Rp 7,200,000.00
Cash
May 05, 2001 Equipment Rp 20,000,000.00
Cash
Account Payable
May 06, 2001 Cash Rp 6,600,000.00
Revenue
May 07, 2001 Account Receivable Rp 4,000,000.00
Revenue
May 08, 2001 Miscellaneous Expenses Rp 248,000.00
Cash
May 09, 2001 Cash Rp 1,800,000.00
Account Receivable
May 10, 2001 Prive Rp 420,000.00
Cash
May 14, 2001 Cash Rp 600,000.00
Equity
May 25, 2001 -
May 27, 2001 Cash Rp 600,000.00
Account Receivable
May 28, 2001 Prive Rp 60,000.00
Cash
May 28, 2001 Account Payable Rp 3,000,000.00
Cash
Total Rp 61,328,000.00
 Credit

Rp 16,800,000.00

Rp 7,200,000.00

Rp 5,000,000.00
Rp 15,000,000.00

Rp 6,600,000.00

Rp 4,000,000.00

Rp 248,000.00

Rp 1,800,000.00

Rp 420,000.00

Rp 600,000.00

Rp 600,000.00

Rp 60,000.00

Rp 3,000,000.00
Rp 61,328,000.00
 FITNESS CENTER CITRA
LEDGER
May 31, 2001

Accoount: Cash 101

NO Date Debit Date Credit
1 May 01, 2001 Rp 16,800,000.00 May 04, 2001 Rp 7,200,000.00
2 May 06, 2001 Rp 6,600,000.00 May 05, 2001 Rp 5,000,000.00
3 May 09, 2001 Rp 1,800,000.00 May 08, 2001 Rp 248,000.00
4 May 14, 2001 Rp 600,000.00 May 10, 2001 Rp 420,000.00
5 May 27, 2001 Rp 600,000.00 May 28, 2001 Rp 60,000.00
6 May 28, 2001 Rp 3,000,000.00
Total Rp 26,400,000.00 Rp 15,928,000.00
Rp 10,472,000.00

Account: Equity 301

NO Date Debit Date Credit
1 May 01, 2001 Rp 16,800,000.00
2 May 14, 2001 Rp 600,000.00
Total Rp 17,400,000.00

Account: Prive 302

NO Date Debit Date Credit
1 May 10, 2001 Rp 420,000.00
2 May 28, 2001 Rp 60,000.00
Total Rp 480,000.00

Account: Revenue 401

No Date Debit Date Credit
1 May 06, 2001 Rp 6,600,000.00
2 May 07, 2001 Rp 4,000,000.00
Total Rp 10,600,000.00

Account: Rent Expenses 501

NO Date Debit Date Credit
1 May 04, 2001 Rp 7,200,000.00

Total Rp 7,200,000.00
Account: Miscellaneous Expenses 500
NO Date Debit Date Credit
1 May 08, 2001 Rp 248,000.00

Total Rp 248,000.00

Account: Equipment 121

NO Date Debit Date Credit
1 May 05, 2001 Rp 20,000,000.00

Total Rp 20,000,000.00

Account: Account Payble 201

NO Date Debit Date Credit
1 May 05, 2001 Rp 15,000,000.00
May 28, 2001 Rp 3,000,000.00

Total Rp 12,000,000.00

Account: Account Receivable 102

NO Date Debit Date Credit
1 May 07, 2001 Rp 4,000,000.00 May 09, 2001 Rp 1,800,000.00
May 27, 2001 Rp 600,000.00
Total Rp 4,000,000.00 Rp 2,400,000.00
Rp 1,600,000.00
 Fitness Center Citra
Trial Balance Before Adjusting
May 31, 2001

No. Perkiraan Nama Akun Debet Kredit

101 Cash Rp 10,472,000.00
301 Equity Rp 17,400,000.00
302 Prive Rp 480,000.00
401 Revenue Rp 10,600,000.00
501 Rent Expenses Rp 7,200,000.00
505 Miscellaneous Expenses Rp 248,000.00
121 Equipment Rp 20,000,000.00
201 Account Payable Rp 12,000,000.00
102 Account Receivable Rp 1,600,000.00

Total Rp 40,000,000.00 Rp 40,000,000.00

 Fitness Center Citra
Adjusting Entries
May 31, 2001

Tanggal Nama Akun Debet

31 Mei 2001 Prepaid Rent Rp 2,400,000.00
Rent Expenses
31 Mei 2001 Depreciation Expense of Equipment Rp 200,000.00
Acumulation Depreciation of Equipment
31 Mei 2001 Salaries Expenses Rp 1,600,000.00
Salary Payable

Total Rp 4,200,000.00
 Kredit

Rp 2,400,000.00

Rp 200,000.00

Rp 1,600,000.00

Rp 4,200,000.00
 Trial Balance
Account
Debit Credit
Cash Rp 10,472,000.00
Equity Rp 17,400,000.00
Prive Rp 480,000.00
Revenue Rp 10,600,000.00
Rent Expenses Rp 7,200,000.00
Miscellaneous Expenses Rp 248,000.00
Equipment Rp 20,000,000.00
Account Payable Rp 12,000,000.00
Account Receivable Rp 1,600,000.00
Rp 40,000,000.00 Rp 40,000,000.00

Prepaid Rent
Depreciation Expense of Equipment
Acumulation Depreciation of Equipment
Salaries Expenses
Salary Payable
Total

TOTAL
 Fitness Center Citra
Work Sheet
May 31, 2001

Adjusting Entries Adjusting Trial Balance Income Statement

Debit Credit Debit Credit Debit
Rp 10,472,000.00
Rp 17,400,000.00
Rp 480,000.00
Rp 10,600,000.00
Rp 2,400,000.00 Rp 4,800,000.00
Rp 248,000.00 Rp 248,000.00
Rp 20,000,000.00
Rp 12,000,000.00
Rp 1,600,000.00

Rp 2,400,000.00 Rp 2,400,000.00 Rp 2,400,000.00

Rp 200,000.00 Rp 200,000.00 Rp 200,000.00
Rp 200,000.00 Rp 200,000.00
Rp 1,600,000.00 Rp 1,600,000.00 Rp 1,600,000.00
Rp 1,600,000.00 Rp 1,600,000.00
Rp 4,200,000.00 Rp 4,200,000.00 Rp 41,800,000.00 Rp 41,800,000.00 Rp 4,448,000.00
Rp 6,152,000.00
Rp 10,600,000.00
Income Statement Balace Sheet
Credit Debit Credit
Rp 10,472,000.00
Rp 17,400,000.00
Rp 480,000.00
Rp 10,600,000.00
Rp 4,800,000.00

Rp 20,000,000.00
Rp 12,000,000.00
Rp 1,600,000.00

Rp 200,000.00

Rp 1,600,000.00
Rp 10,600,000.00 Rp 37,352,000.00 Rp 31,200,000.00
Rp 6,152,000.00
Rp 10,600,000.00 Rp 37,352,000.00 Rp 37,352,000.00
 Fitness Center Citra
Income Statement
May 31, 2001
Revenue
Revenue Rp 10,600,000.00
Total Revenue Rp 10,600,000.00
Expenses
Miscellaneous Expenses Rp 248,000.00
Prepaid Rent Rp 2,400,000.00
Salaries Expenses Rp 1,600,000.00
Depreciation Expense of Equipment Rp 200,000.00
Total Expenses Rp 4,448,000.00
Profit Rp 6,152,000.00
 Fitness Center Citra
Change Capital Report
May 31, 2001
Beginning Capital Rp 17,400,000.00
Profit Rp 6,152,000.00
Drawing Rp 480,000.00
Capital Increase Rp 5,672,000.00
Ending Capital Rp 23,072,000.00
 Fitness Center Citra
Balance Sheet
May 31, 2001
Activa Pasiva
Cash Rp 10,472,000.00 Liabilities
Account Receivable Rp 1,600,000.00 Account Payable
Rent Expenses Rp 4,800,000.00 Salary Payable
Equipment Rp 20,000,000.00 Capital
Acumulation Depreciation of Equipment -Rp 200,000.00 Citra's Capital
Total Rp 36,672,000.00
Pasiva

Rp 12,000,000.00
Rp 1,600,000.00

Rp 23,072,000.00
Rp 36,672,000.00
 Fitess Center Citra
Closing Entries
May 31, 2001
Account Debit Credit
Revenue Rp 10,600,000.00
Prepaired Rent Rp 2,400,000.00
Salary Expenses Rp 1,600,000.00
Depreciation Expenses of Equipment Rp 200,000.00
Miscellaneous Expenses Rp 248,000.00
Citra's Profit Rp 6,152,000.00

Total Rp 10,600,000.00 Rp 10,600,000.00