SOAL LATIHAN TM-5 – TM 6

ADJUSTING THE ACCOUNTS

COMPLETING THE ACCOUNTS CYCLE
PT PAIJO sedang menyusun laporan keuangannya per 31 Desember 2021. Berikut disajikan
Trial Balance sebelum penyesuaian per 31 Desember 2021 :

PT PAIJO
Trial Balance
31 Desember 2021
Account Description Debit Credit
Number
111 Cash 5.700
112 Account receivable 6.000
113 Supplies 1.900
114 Prepaid insurance 3.600
151 Office equipment 26.400
151.1 Acc. Depreciation Office equipment 1.200
211 Account payable 4.500
212 Unearned service revenue 2.000
241 Notes payable 12.000
311 Share capital – ordinary 17.700
312 Retained earnings 3.500
313 Dividend 500
411 Service revenue 7.500
511 Salaries expense 3.400
512 Rent expense 900
Total 48.400 48.400

Informasi tambahan pada tanggal 31 Desember 2021 adalah sebagai berikut:

1. Supplies yang masih tersisa per 31 Desember 2021 sebesar $ 900
2. Tagihan listrik dan air (utility) bulan Desember 2021 sebesar $250 belum dicatat dan akan
dibayar bulan Januari 2022.
3. Asuransi yang telah dibayarkan adalah untuk periode satu tahun sejak 1 Juli 2021.
4. Pada 31 Desember 2021, saldo unearned service revenue yang masih tersisa sebesar
$400
5. Office equipment disusutkan $170 per tahun. Penyusutan tahun 2021 belum dicatat.
6. PT PAIJO telah menyerahkan jasa ke Warsa Company secara kredit pada bulan Desember
2021 sebesar $1.500. tetapi belum dicatat sebagai pendapatan.
7. Notes payable jangka waktu 2 tahun, dipinjam dari 1 Agustus 2021 dengan bunga 10% per
tahun.

Diminta:
1. Buatlah jurnal penyesuaian yang diperlukan per 31 Desember 2021, dengan menggunakan
tambahan akun sebagai berikut:
a. Supplies expense (513) e. Depreciation expense (516)
b. Utilities expense (514) f. Interest expense (517)
c. Utilities payable (213) g. Interest payable (214)
d. Insurance expense (515)

2. Buatlah adjusted trial balancenya !

3. Susunlah laporan keuangan yang terdiri dari: Income Statement, Statement of Retained
Earnings, dan Statement of Financial Position !
4. Buatlah Closing Journal Entry !
5. Bualtah Post-Closing Trial Balance !
 ADJUSTMENT JOURNAL
Page: 1
Date Account Title Ref Debit Finansial

31 Supplies expense 513 1.000

Supplies 113 1.000

31 Utilities expense 514 250

Utilities payable 213 250

31 Insurance expense 515 1.800

Prepaid insurance 114 1.800

31 Unearned service revenue 212 1.600

Service revenue 411 1.600

31 Depreciation expense 516 170

Acc. Depreciation Office equipment 151.1 170

31 Account receivable 112 1.500

Service revenue 411 1.500

31 Interest expense 517 500

Interest payable 214 500
(12.000 x 10% x 5/12)
6.820 6.820

PT. PAIJO
Adjusted Trial Balance
Per December 31, 2021
Account Account Title Debit Finansial
Number
111 Cash 5.700
112 Account receivable 7.500
113 Supplies 900
114 Prepaid insurance 1.800
151 Office equipment 26.400
151.1 Acc. Depreciation Office equipment 1.370
211 Account payable 4.500
212 Unearned service revenue 400
213 Utilities payable 250
214 Interest payable 500
241 Notes payable 12.000
311 Share capital – ordinary 17.700
312 Retained earnings 3.500
313 Dividend 500
411 Service revenue 10.600
511 Salaries expense 3.400
512 Rent expense 900
513 Supplies expense 1.000
514 Utilities expense 250
515 Insurance expense 1.800
516 Depreciation expense 170
517 Interest expense 500
50.820 50.820
3. Worksheet

ACCOUNT TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
NO. ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

111 CASH 5.700 5.700 5.700

112 ACCOUNTS RECEIVABLE 6.000 1.500 7.500 7.500
113 SUPPLIES 1.900 1.000 900 900
114 PREPAID INSURANCE 3.600 1.800 1.800 1.800
151 OFFICE EQUIPMENT 26.400 26.400 26.400
151,1 ACCUMULATED DEPRECIATION-OFFICE EQUIPM 1.200 170 1.370 1.370
211 ACCOUNT PAYABLE 4.500 4.500 4.500
212 UNEARNED SERVICE REVENUE 2.000 1.600 400 400
213 UTILITIES PAYABLE 250 250 250
214 INTEREST PAYABLE 500 500 500
241 NOTES PAYABLE 12.000 12.000 12.000
311 SHARE CAPITAL-ORDINARY 17.700 17.700 17.700
312 RETAINED EARNINGS 3.500 3.500 3.500
313 DIVIDEND 500 500 500
411 SERVICE REVENUE 7.500 3.100 10.600 10.600
511 SALARIES EXPENSE 3.400 3.400 3.400
512 RENT EXPENSE 900 900 900
513 SUPPLIES EXPENSE 1.000 1.000 1.000
514 UTILITIES EXPENSE 250 250 250
515 INSURANCE EXPENSE 1.800 1.800 1.800
516 DEPRECIATION EXPENSE - OFFICE EQUIPMENT 170 170 170
517 INTEREST EXPENSE 500 500 500

TOTAL 48.400 48.400 6.820 6.820 50.820 50.820 8.020 10.600 42.800 40.220
313 NET INCOME 2.580 2.580
TOTAL 10.600 10.600 42.800 42.800
LAPORAN KEUANGAN :

1. Laporan Laba Rugi (Income Statement = Statement of Comprehensive Income)

PT. PAIJO
Income Statement
For the month ended, Desember 31, 2021

Revenues
Service revenue 10.600

Expense :
Salaries expense 3.400
Rent expense 900
Supplies expense 1.000
Utilities expense 250
Insurance expense 1.800
Depreciation expense 170
Interest expense 500
Total expense 8.020
Net income 2.580

2. Laporan laba ditahan (Statement of retained Earning)

PT. PAIJO
Statement of Retained Earnings
For the month ended, Desember 31 2021

Retained earnings , 01 Des 3.500

Add net income 2.580
6.080
Less : dividend 500
Retained earnings , 31 Des 5.580

3. Neraca (Balance Sheet = Statement of FinanciaL Position)

PT PAIJO
Balance Sheet ( Statement of finansial Position)
Des 31, 2021

Assets: Equity :
Equipment 26.400 Share capital ordinary 17.700
(-) depretiation equipment (1.370) Retained earnings 5.580
25.030 Total equity 23.280

Liabilities:
Prepaid insurance 1.800 Account payable 4.500
Supplies 900 Unearned revenue 400
Account receivable 7.500 Salary payable 12.000
Cash 5.700 Utilibility payable 250
Interest payable 500
Total liabilities 7.650
Total Asset 40.930 Total liabilities + equity 40.930
4. Jurnal Penutup (Closing Entries)
PT PAIJO
Closing Jounal Entry
31 Desember 2021

Date Description Ref Debet Credit

31 Service Revenue 411 10.600

Income Summary 10.600

31 Income Summary 8.020

Salaries Expense 511 3.400
Rent Expense 512 900
Supplies Expense 513 1.000
Utilities Expense 514 250
Insurance Expense 515 1.800
Depreciation Expense-Office Equipment 516 170
Interest Expense 517 500

31 Income Summary 2.580

Retained Earning 312 2.580

31 Retained Earning 312 500

Dividends 313 500

Total 21.700 21.700

5. Closing Trial Balance

PT PAIJO
Closing Trial Balance
30 Desember 2021
Account
Description Debit Credit
Number
111 Cash 5.700
112 Account receivable 7.500
113 Supplies 900
114 Prepaid insurance 1.800
151 Office equipment 26.400
151.1 Acc. Depreciation Office equipment 1.370
211 Account payable 4.500
212 Unearned service revenue 400
213 Utilities Payable 250
214 Interest Payable 500
241 Notes payable 12.000
311 Share capital – ordinary 17.700
312 Retained earnings 5.580
Total 42.300 42.300