Project MID Term Test

Principles of Accounting

Tawas, Maria A. S.
Kalangi, Michella D.
Posumah, Feraldo E.
Lumeling, Susi Susanti
Emor, Gabriella
Siregar, Veronica

UNIVERSITAS KLABAT
APRIL, 2013
 “Salon Anggi”

Salon Anggi yaitu perusahaan jasa yang didirikan oleh Ibu Anggi pada tanggal 1 Januari 2013,
bergerak dalam bidang “Salon” dalam periode Januari 2013. Berikut transaksi dari perusahaan
jasa tersebut :

Date Description
2013 1 Ibu Anggi mendirikan usaha salon yang diberi nama Salon Anggi. Ibu Anggi
Jan menginvestasikan uang sebesar Rp. 200,000,000 sebagai modal awal.
2 Disewa sebuah ruko untuk salon dengan masa kontrak 5 tahun. Kontrak
ditetapkan Rp 5,000,000 setiap tahun dan dilakukan pembayaran di muka
selama 5 tahun
2 Dibeli sebuah meja dan computer untuk peralatan kantor pribadi sebesar Rp.
7,500,000.
3 Dibeli peraltan salon dengan pembayaran tunai sebesar Rp 30,000,000.
4 Dibeli 1 set tenda perjamuan lengkap dengan kursi dan panggung pengantin
senilai Rp. 50,000,000. Ibu Anggi membayar sebesar Rp 20,000,000 dan
selebihnya dilakukan perjanjian dibayarkan kapan saja dalam max waktu 6
bulan tanpa bunga
5 Mulai dibuka secara resmi Salon dan menghabiskan biaya Rp. 5,000,000.
5 Mengangkat 5 karyawan dengan gaji masing-masing Rp. 1,500,000 perbulan
dengan kesepakatan gaji dibayarkan tiap tanggal 27. Ibu Anggi mengeluarkan
dana Rp. 2,500,000 untuk pakaian dan perlengkapan karyawan.
6 Dibenahi ruko dan menghabiskan dana sebesar Rp. 500,000.
7 Menerima pelanggan dan membukukan pendapatan sebesar Rp. 1,500,000.
8 Diterima order sewa tenda sebesar Rp. 6,000,000 selama 3 hari dan rias
pengantin sebesar Rp. 3,000,000 pada 1 pelanggan yang sama. Pembayaran
rias diterima tunai dan tenda baru dibayar setelah acara selesai dengan
perjanjian ongkos angkut di tanggung penyewa sebesar Rp. 500,000.
9 Membukukan kembali penghasilan sebesar Rp. 3,500,000.
10 Mendapat order besar dan berhasil membukukan kembali Rp. 10,350,000.
11 Menerima pembayaran tenda sebesar Rp. 6,000,000 dan membukukan
penghasilan sebesar Rp. 6,500,000.
12 Kembali mendapatkan order sewa tenda selama sehari di bayar tunai sebesar
Rp. 2,5000,000. Ongkos angkut dibebankan ke salon sebesar Rp. 500,000.
13 Dibeli alat-alat kecantikan seperti shampoo dll sebesar Rp. 5,000,000.
14 Salon kembali membukukan penghasilan sebesar Rp. 8,500,000.
15 Kembali salon membukukan penghasilan sebesar Rp. 9,500,000.
16 Dibeli beberapa peralatan tambahan sebesar Rp. 10,000,000.
17 Dibayar pinjaman tenda sebesar Rp. 5,000,000.
18 Kembali membukukan penghasilan sebesar Rp. 7,400,000.
19 Kali ini salon mendapat sewa tenda sebesar Rp. 10,000,000 selama 5 hari,
diterima pembayaran 4,000,000 dan sisanya di bayar saat acara selesai.
Beban angkut ditanggung salon sebesar Rp. 500,000 dan di bayar tunai.
20 Salon kembali membukukan penghasilan sebesar Rp. 7,750,000.
21 Membayar tagihan listrik sebesar Rp. 1,520,000 dan tagihan air bersih
sebesar Rp. 650,000.
 22 Salon kembali membukukan Rp. 9,700,000.
23 Dibeli perlengkapan rias sebesar Rp. 3,500,000.
24 Diterima pembayaran tenda sebesar Rp. 6,000,000 dan membukukan
penghasilan salon sebesar Rp. 7,750,000.
25 Melakukan pemeliharaan atas tenda menghabiskan biaya Rp. 500,000.
26 Membayar gaji karyawan sebesar Rp. 7,500,000 di bayar full.
27 Menggunakan untuk keperluan pribadi sebesar Rp. 300,000.
28 Mendapat order tenda sebesar Rp. 10,000,000 selama 5 hari. Sewa
dibayarkan setelah acara selesai dengan ongkos angkut di tanggung salon
sebesar Rp. 5,000,000.
29 Kembali membukukan penghasilan sebesar Rp. 7,600,000.
30 Membeli perlengkapan rias sebesar Rp. 500,000.
31 Kembali membukukan penghasilan sebesar Rp. 6,550,000.

Date Description (Adjusting Entries)

2013 31 Perlengkapan di hitung sisa Rp. 35,350,000.
Jan 31 Tenda disusutkan 5 tahun dengan nilai akhir Rp. 5,000,000.
31 Sewa dibebankan lebih cepat sebesar Rp 416,667. (5,000,000/tahun x 5
tahun)
31 Invetaris di susutkan 2 tahun dengan nilai akhir Rp. 1,500,000.

1. Cash
2. Accounts Receivable
3. Supplies
4. Office Equipment
5. Prepaid Rent
6. Accum. Depreciation
7. Accounts Payable
8. Anggi, Capital
9. Anggi, Drawing
10. Income Summary
11. Fees Earned
12. Salary Expense
13. Utilities Expense
14. Truck Expense
15. Depreciation Expense
16. Rent Expense
17. Supplies Expense
18. Miscellaneous Expense
 Journal Page 1
Post
Date Description Debit Credit
Ref
2013
Jan 1 Cash 1 200,000,000
Anggi, Capital 8 200,000,000
Menginvestasikanuangsebagai modal awal
2 Prepaid Rent 5 25,000,000
Cash 1 25,000,000
Diswarukoselama 5 tahun
2 Office Equipment 4 7,500,000
Cash 1 7,500,000
Dibelimejadankomputer
3 Supplies 3 30,000,000
Cash 1 30,000,000
Dibeliperalatan salon secaratunai
4 Supplies 3 50,000,000
Cash 1 20,000,000
Accounts Payable 7 30,000,000
Dibeli 1 set tendadanpanggung
5 Miscellaneous Expense 18 5,000,000
Cash 1 5,000,000
Menmbuka salon danmenghabiskanbiaya
6 Depreciation Expense – Building 15 500,000
Cash 1 500,000
Biayapemeliharaangedung
7 Cash 1 1,500,000
Fees Earned 11 1,500,000
Diterimapendapatanrias
8 Cash 1 3,000,000
Fees Earned 11 3,000,000
Diterimapendapatanrias
8 Accounts Receivable 2 6,000,000
Fees Earned 10 6,000,000
Diterimapendapatansewatenda
9 Cash 1 3,500,000
Fees Earned 10 3,500,000
Diterimapendapatanrias
10 Cash 1 10,350,000
Fees Earned 11 10,350,000
Diterimapendapatanrias
11 Cash 1 12,500,000
Accounts Receivable 2 6,000,000
Fees Earned 11 6,500,000
Diterimapembayarantenda
12 Cash 1 2,500,000
Fees Earned 11 2,500,000
Diterimapendapatanrias
12 Truck Expense 14 500,000
Cash 1 500,000
Dibayarbebanangkuttenda
13 Supplies 3 5,000,000
Cash 1 5,000,000
Dibelialat-alatkecantikan
14 Cash 1 8,500,000
Fees Earned 11 8,500,000
Diterimapendapatanrias
15 Cash 1 9,500,000
Fees Earned 11 9,500,000
Diterimapendapatanrias
16 Supplies 3 10,000,000
Cash 1 10,000,000
Dibelibeberapaperalatantambahan
17 Accounts Payable 7 5,000,000
Cash 1 5,000,000
Dibayarpinjamantenda
18 Cash 1 7,400,000
Fees Earned 11 7,400,000
Diterimapendapatanrias
19 Cash 1 4,000,000
Accounts Receivable 2 6,000,000
Fees Earned 11 10,000,000
Diterimapendapatansewatenda
19 Truck Expense 14 500,000
Cash 1 500,000
Dibayarbebanangkuttenda
20 Cash 1 7,750,000
Fees Earned 11 7,750,000
Diterimapendapatanrias
21 Utilities Expense 13 2,170,000
Cash 1 2,170,000
Dibayartagihanlistrikdan air bersih
22 Cash 1 9,700,000
Fees Earned 11 9,700,000
Diterimapendapatanrias
23 Supplies 3 3,500,000
Cash 1 3,500,000
Dibeliperlangkapanrias
24 Cash 1 13,750,000
Accounts Receivable 2 6,000,000
Fees Earned 11 7,750,000
Diterimapembayaransewatenda
25 Depreciation Expense 15 500,000
Cash 1 500,000
Dilakukanpemeliharaantenda
26 Salary Expense 12 7,500,000
Cash 1 7,500,000
Dibayargajikaryawan
27 Anggi, Drawing 9 300,000
Cash 1 300,000
Mengambiluanguntukkeperluanpribadi
28 Accounts Receivable 2 10,000,000
Fees Earned 11 10,000,000
Disewatenda
28 Truck Expense 14 500,000
Cash 1 500,000
Dibayarongkosangkut
29 Cash 1 7,600,000
Fees Earned 11 7,600,000
Diterimapendapatanrias
30 Supplies 3 5,000,000 5,000,000
Cash 1
Dibeliperlangkapanrias
31 Cash 1 6,550,000
Fees Earned 11 6,550,000
Diterimapendapatanrias
Ledger
Account Cash Account No. 1
Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 1 1 200,000,000 200,000,000
Jan 2 1 25,000,000 175,000,000
2 1 7,500,000 167,500,000
3 1 30,000,000 137,500,000
4 1 20,000,000 117,500,000
5 1 5,000,000 112,500,000
6 1 500,000 112,000,000
7 1 1,500,000 113,500,000
8 1 3,000,000 116,500,000
9 1 3,500,000 120,000,000
10 1 10,350,000 130,350,000
11 1 12,500,000 142,850,000
12 1 2,500,000 145,350,000
12 1 500,000 144,850,000
13 1 5,000,000 139,850,000
14 1 8,500,000 148,350,000
15 1 9,500,000 157,850,000
16 1 10,000,000 147,850,000
17 1 5,000,000 142,850,000
18 2 7,400,000 150,250,000
19 2 4,000,000 154,250,000
19 2 500,000 153,750,000
20 2 7,750,000 161,500,000
21 2 2,170,000 159,330,000
22 2 9,700,000 169,030,000
23 2 3,500,000 165,530,000
24 2 13,750,000 179,280,000
25 2 500,000 178,780,000
26 2 7,500,000 171,280,000
27 2 300,000 170,980,000
28 2 500,000 170,480,000
29 2 7,600,000 178,080,000
30 2 5,000,000 173,080,000
31 2 6,550,000 179,630,000

Account Accounts Receivable Account No. 2

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 8 1 6,000,000 6,000,000
Jan 11 1 6,000,000 0
19 2 6,000,000 6,000,000
24 2 6,000,000 0
28 2 10,000,000 10,000,000
Account Supplies Account No. 3
Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 3 1 30,000,000 30,000,000
Jan 4 1 50,000,000 80,000,000
13 1 5,000,000 85,000,000
16 1 10,000,000 95,000,000
23 2 3,500,000 98,500,000
30 2 5,000,000 103,500,000
31 Adjusting 3 68,150,000 35,350,000

Account Office Equipment Account No. 4

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 2 1 7,500,000 7,500,000
Jan

Account Prepaid Rent Account No. 5

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 2 1 25,000,000 25,000,000
Jan 31 Adjusting 3 416,667 24,583,333

Account Accum. Depreciation Account No. 6

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 31 Adjusting 3 750,000 750,000
Jan 31 Adjusting 3 250,000 1,000,000

Account Accounts Payable Account No. 7

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 4 1 30,000,000 30,000,000
Jan 17 1 5,000,000 25,000,000

Account Anggi, Capital Account No. 8

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 1 1 200,000,000 200,000,000
Jan 31 Closing 4 31,363,333 231,363,333
31 Closing 4 300,000 231,063,333

Account Anggi, Drawing Account No. 9

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 27 2 300,000 300,000
Jan 31 Closing 4 300,000 -
Account Income Summary Account No. 10
Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 31 4 118,100,000 118,100,000
Jan 31 4 86,736,667 31,363,333
31 4 31,363,333 -

Account Fees Earned Account No. 11

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 7 1 1,500,000 1,500,000
Jan 8 1 3,000,000 4,500,000
8 1 6,000,000 10,500,000
9 1 3,500,000 14,000,000
10 1 10,350,000 24,350,000
11 1 6,500,000 30,850,000
12 1 2,500,000 33,350,000
14 1 8,500,000 41,850,000
15 1 9,500,000 51,350,000
18 2 7,400,000 58,750,000
19 2 10,000,000 68,750,000
20 2 7,750,000 76,500,000
22 2 9,700,000 86,200,000
24 2 7,750,000 93,950,000
28 2 10,000,000 103,950,000
29 2 7,600,000 111,550,000
31 2 6,550,000 118,100,000
31 Closing 4 118,100,000 - -

Account Salary Expense Account No. 12

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 26 2 7,500,000 7,500,000
Jan 31 Closing 4 7,500,000 -

Account Utilities Expense Account No. 13

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 21 2 2,170,000 2,170,000
Jan 31 Closing 4 2,170,000 -
Account Truck Expense Account No. 14
Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 12 1 500,000 500,000
Jan 19 2 500,000 1,000,000
28 2 500,000 1,500,000
31 Closing 4 1,500,000 -

Account Depreciation Expense Account No. 15

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 6 1 500,000 500,000
Jan 25 2 500,000 1,000,000
31 Adjusting 3 750,000 1,750,000
31 Adjusting 3 250,000 2,000,000
31 Closing 4 2,000,0000 -

Account Rent Expense Account No. 16

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 31 Adjusting 3 416,667 416,667
Jan 31 Closing 4 416,667 -

Account Supplies Expense Account No. 17

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 31 Adjusting 3 68,150,000 68,150,000
Jan 31 Closing 4 68,150,000 -

Account Miscellaneous Expense Account No. 18

Post Balance
Date Item Debit Credit
Ref Debit Credit
2013 5 1 5,000,000 5,000,000
Jan 31 Closing 4 5,000,000 -
Unadjusted Trial Balance
SALON ANGGI
Unadjusted Trial Balance
January 31, 2013
Debit Credit
Balances Balances
Cash 179,630,000
Account Receivable 10,000,000
Supplies 103,500,000
Office Equipment 7,500,000
Prepaid Rent 25,000,000
Accum. Depreciation 0
Accounts Payable 25,000,000
Anggi, Capital 200,000,000
Anggi, Drawing 300,000
Fees Earned 118,100,000
Salary Expense 7,500,000
Utilities Expense 2,170,000
Truck Expense 1,500,000
Depreciation Expense 1,000,000
Rent Expense 0
Supplies Expense 0
Miscellaneous Expense 5,000,000
343,100,000 343,100,000
Worksheet
A B C D E F G H I J K
1 SALON ANGGI
2 End-of-Period Spreadsheet (Work Sheet)
3 For the Year Ended January 31, 2013
4 Unadjusted Adjusted Income Balance
5 Trial Balance Adjustments Trial Balance Statement Sheet
6 Account Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
7 Cash 179,630,000 179,630,000 179,630,000
8 Accounts Receivable 10,000,000 10,000,000 10,000,000
9 Supplies 103,500,000 68,150,000 35,350,000 35,350,000
10 Office Equipment 7,500,000 7,500,000 7,500,000
11 Prepaid Rent 25,000,000 416,667 24,583,333 24,583,333
12 Accum. Depreciation 250,000 1,000,000 1,000,000
13 Accounts Payable 25,000,000 750,000 25,000,000 25,000,000
14 Anggi, Capital 200,000,000 200,000,000 200,000,000
15 Anggi, Drawing 300,000 300,000 300,000
16 Fees Earned 118,100,000 118,100,000 118,100,000
17 Salary Expense 7,500,000 7,500,000 7,500,000
18 Utilities Expense 2,170,000 2,170,000 2,170,000
19 Truck Expense 1,500,000 1,500,000 1,500,000
20 Depreciation Expense 1,000,000 1,000,000 2,000,000 2,000,000
21 Rent Expense 416,667 416,667 416,667
22 Supplies Expense 68,150,000 68,150,000 68,150,000
23 Misc. Expense 5,000,000 _______ 5,000,000 5,000,000
24 343,100,000 343,100,000 69,566,667 69,566,6667 344,100,000 344,100,000 86,736,667 118,100,000 257,363,333 226,000,000
25 Net income 31,363,333 ______ ______ 31,363,333
26 118,100,000 118,100,000 257,363,333 257,363,333
Adjusting Entries
Journal Page 3
Date Description Post Debit Credit
Ref
2013 Adjusting Entries
Jan 31 Supplies Expense 68,150,000
Supplies 2 68,150,000
(103,500,000 – 35,350,000)
31 Depreciation Expense 15 750,000
Accum. Depreciation 16 750,000
(50,000,000 – 5,000,000 / 60 month)
31 Rent Expense 17 416,667
Prepaid Rent 5 416,667
(25,000,000 / (12 month x 5 years))
31 Depreciation Expense – Office Equipment 15 250,000
Accum. Depreciation 16 250,000
(7,500,000 – 1,500,000 / 24 month)

Adjusted Trial Balance

SALON ANGGI
Adjusted Trial Balance
January 31, 2013
Debit Credit
Balances Balances
Cash 179,630,000
Account Receivable 10,000,000
Supplies 35,350,000
Office Equipment 7,500,000
Prepaid Rent 24,583,333
Accum. Depreciation 1,000,000
Accounts Payable 25,000,000
Anggi, Capital 200,000,000
Anggi, Drawing 300,000
Fees Earned 118,100,000
Salary Expense 7,500,000
Utilities Expense 2,170,000
Truck Expense 1,500,000
Depreciation Expense 2,000,000
Rent Expense 416,667
Supplies expense 68,150,000
Miscellaneous Expense 5,000,000
344,100,000 344,100,000
Financial Statement

SALON ANGGI
Income Statement
For the Month Ended January 31, 2013
Fees Earned 118,100,000
Expenses :
Salary Expense 7,500,000
Utilities Expense 2,170,000
Truck Expense 1,500,000
Depreciation Expense 2,000,000
Rent Expense 416,667
Supplies Expense 68,150,000
Miscellaneous Expense 5,000,000
Total Expense 86,736,667
Net Income 31,363,333

SALON ANGGI
Statement of Owner’s Equity
For the Month Ended January 31, 2013
Anggi, capital, January 1, 2013 0
Additional Investments during the month 200,000,000
Total 200,000,000
Net income for the month 31,363,333
Less withdrawals 300,000
Increase in owner’s equity 31,063,333
Anggi, capital, January 31, 2013 231.063.333
 SALON ANGGI
Balance Sheet
January 31, 2013
Assets Liabilities
Current Assets : Current Liabilities
Cash 179,630,000 Accounts payable 25,000,000
Accounts receivable 10,000,000 Salaries payable 0
Supplies 35,350,000 Unearned fees 0
Prepaid rent 24,583,333 Total liabilities 25,000,000
Prepaid insurance 0
Total current assets 249,563,333 Owner’s Equity
Property, plant & equip: Anggi , capital 231,063,333
Office equipment 7,500,000
Less accum. depr. 1,000,000
Total Total liabilities
6,500,000 and owner’s
Total assets 256,063,333 equity 256.063.333
Closing Entries
Journal Page 4
Date Description Post. Debit Credit
Ref.
2013 Closing Entries
Jan 31 Fees Earned 118,100,000
Income Summary 118,100,000
31 Income Summary 86,736,667
Salary Expense 7,500,000
Utilities Expense 2,170,000
Truck Expense 1,500,000
Depreciation Expense 2,000,000
Rent Expense 416,667
Supplies Expense 68,150,000
Miscellaneous Expense 5,000,000
31 Income Summary 31,363,333
Anggi, Capital 31,363,333
31 Income Summary 300,000
Anggi, Drawing 300,000

Post-Closing Trial Balance

SALON ANGGI
Post-Closing Trial Balance
January 31, 2013
Debit Credit
Balances Balances
Cash 179,630,000
Account Receivable 10,000,000
Supplies 35,350,000
Office Equipment 7,500,000
Prepaid Rent 24,583,333
Accum. Depreciation 1,000,000
Accounts Payable 25,000,000
Anggi, Capital 231,063,333
257,063,333 257,063,333