Soal 1.
Perusahaan jasa service AC dan kulkas milik Tn.Zaki yang diberi nama
Service Ilham Jaya, pada akhir periode akuntansi per 31 Desember 200A,
memberikan data neraca saldo sebagai berikut:
Trial Balance
No. Account Title Debit Credit
101 Cash 4.950.000
102 Accounts Receivable 500.000
103 Commission Receivable -
103 Supplies 1.000.000
104 Prepaid Advertising -
121 Equipment 5.000.000
122 Accumulated Depreciation Equipment -
123 Vehicle 20.000.000
124 Accumulated Depreciation Vehicle -
201 Accounts Payable 8.000.000
202 Salaries Payable -
203 Unearned Rent 2.000.000
301 Tn.Zaki, Capital 20.000.000
302 Tn.Zaki, Drawing -
401 Service Revenue 2.750.000
402 Rent Revenue -
403 Commision Revenue -
501 Salaries Expense 400.000
502 Advertising Expense 500.000
503 Supplies Expense -
504 Depreciation Equipment Expense -
505 Depreciation Vehicle Expense -
506 Mecellancous Expense 400.000
32.750.000 32.750.000
Diminta:
Buat jurnal penyesuaian