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NAMA : _______________ ____________________ KELAS : JASA-02 _______________

NPM

KODE MODUL :

MODUL PRAKTIKUM PENG. AKUNTANSI 1


PENGEMBANGAN Jaka Aria, S.E. Zuwinda Handari Rahmiyati, S.E. ASISTEN Afrida Sari Akbar Agus C. Angra Hermawati, S.E. Ayu Puspaningtyas Benq Dihqantama, S.E. Bramantyo Anugrah W. Christiana Christopher Mario M. Daniel Michael Deby Oktaviani Destia Ratih N Dewi Pratami B., Amd. Fachri Chris Arthur Fahmy Nugraha Muhammad Habibi Riski Purwo H. Widianto Pratama Fatmawati Fera Riske A. Fitria Widiyastuti Gema Ika Putri Helwin Firmansyah, S.E. Herlina Sari Hernawati Irma Nuarti Ismi Chairunnisa O. Lely Yunita Sari Lindri Widiya Atfa Maulidah Rahmita Mufid Suryani Muhammad Sofyan H. Nadia Larasati PROGRAMMER RSA Nursyahbani, S.T. Wildan Wiryawan Yudhi Septianto Adhi P. Rafflesia Retno Rusmayanti Ricky Yaminsyah Ruth Emilia Julyen Silvyana Maria Isakh Suci Pratiwi Sumariyah Libbi Syuhada Makarim Teripena Pedriktiasih Tien Teni Maharani Tommy Kuncara Wahyu Kristiani Yulianti Yusuf Nur Arifin

Laboratorium Akuntansi Dasar Fakultas Ekonomi UNIVERSITAS GUNADARMA


Makarim Chaniago Design of Travel Chart of Account December, 2010

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MAKARIM CHANIAGO DESIGN OF TRAVEL CHART OF ACCOUNT

1 ASSETS 11 CURRENT ASSETS 111 Cash 112 Account Receivable 113 114 12 121 122 122 1 122 2 Office Supplies Prepaid Rent FIXED ASSETS Land OFFICE FURNITURE Office Furniture Org. Val. Acc. Depr. Office Furniture

BALANCE SHEET ACCOUNTS 2 LIABILITIES 2 Accounts Payable 1 2 Notes Payable 2 2 Unearned Service Revenue 3 24 Salary Payable

3 3 1 3 2 3 3

STOCKHOLDERS EQUITY Common Stock Dividends Retained Earnings

4 REVENUES 41 Service Revenue

INCOME STATEMENT ACCOUNTS (Part of Stockholders Equity) 5 EXPENSES 5 Rent Expense 1 5 Salary Expense 2 5 Utilities Expense 3 5 Supplies Expense 4 5 Depr. Office Furniture 5

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TRANSACTION
On December 1 Suppose Air & Sea Travel prepays three months rent on December,2010. If the lease specifies a monthly rental amount of $1,000, the entry to record the payment for three months debit prepaid rent. On December 2 The owners invest $50,000 of their money to begin the business, and Air & Sea Travel issues common stock to them. On December 3 Air & Sea Travel paid cash of $700 for office supplies. On December 12 Air & Sea Travel purchased furniture on account for $16,500 and made the following entry. On December 14 Air & Sea Travel pays its employee a monthly salary of $1,900, half on the 15th and half on the last day of the month. During April, the agency paid the employees first half-month of $950 and made the following entry: On December 17 The owners withdrew $1,600 for personal use. On December 21 Badwin Investment Bankers agrees to pay the travel agency $450 monthly. If Air & Sea Travel collects the first amount, the increases in assets and liabilities are recorded. On December 22 Air & Sea Travel performs services for customers on account for $5,000.

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On December 24 Air & Sea Travel purchases land for a future office location, paying cash of $40,000. On December 26 Air & Sea Travel pays $2,700 for the following cash expenses : office rent $1,100, employe salary $1,200, and utilities $400. On December 28 Air & Sea Travel received $2,870 from service revenue on December.

ADJUSMENT
At December 31 Prepaid rent is adjusted to remove one months expense from the assets account. The adjusment transfers one-third of the assets balance. At December 31 To measure the businesss supplies expense during December, the owners count the supplies on hand a the end of the month. The count indicates that supplies costing $400 remain. Adjusting entry to update the Supplies account and to record the supplies expense for the month. At December 31 Depreciation of office furniture for the year (value of economy 5 years). At December 31

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The second payday of the month, the second half-month amount of $950. At December 31 During the last 10 days of the month, the travel agency will earn one third of the $450.

ANSWER

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

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Makarim Chaniago Design of Travel


General Journal

December, 2010 DATE ACC. JOURNAL DEBIT CREDIT

Paid three months rent advance

Issued Common Stock to owners

Paid Cash for Supplies

Purchase Office Furniture on account

To pay salary

For personal use

Received revenue in advance

Received revenue in account

Purchases of land for a future office

Pays for the following expenses

Received service revenue TOTAL

Makarim Chaniago Design of Travel


Trial Balance

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December, 2010 Unadjusted Process Transactions ACC ACCOUNT NAME DEBIT CREDIT

TOTAL

ADJUSMENT

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Makarim Chaniago Design of Travel


Adjusment Journal

December 31, 2010 DATE ACC.


Dec 31

JOURNAL

DEBIT CREDIT

Dec 31

Dec 31

Dec 31

Dec 31

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LEDGER
CASH DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT

CURRENT BALANCE

DATE

ACCOUNT RECEIVABLE DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE

CRED IT

DATE

OFFICE SUPPLIES DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE

CRED IT

PREPAID RENT DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT

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CURRENT BALANCE

LAND DATE DESC BEGINNING BALANCE CURRENT BALANCE DEBI T 0 CRED IT

OFFICE FURNITURE- ORG.VAL DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE

ACC.DEPR. OFFICE FURNITURE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE ACCOUNT PAYABLE DEBI DESC T BEGINNING BALANCE CURRENT BALANCE UNEARNED SERVICE REVENUE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE

DATE

CRED IT 0

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CURRENT BALANCE SALARY PAYABLE DEBI DESC T BEGINNING BALANCE CURRENT BALANCE COMMON STOCK DEBI DESC T BEGINNING BALANCE

DATE

CRED IT 0

DATE

CRED IT 0

CURRENT BALANCE SERVICE REVENUE DEBI DESC T BEGINNING BALANCE

DATE

CRED IT 0

CURRENT BALANCE RENT EXPENSE DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT

CURRENT BALANCE

SALARY EXPENSE

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DATE

DESC BEGINNING BALANCE

DEBI T 0

CRED IT

CURRENT BALANCE

DATE

UTILITIES EXPENSE DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE SUPPLIES EXPENSE DEBI DESC T BEGINNING 0 BALANCE

CRED IT

DATE

CRED IT

CURRENT BALANCE DEPR.OFFICE FURNITURE EXPENSE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE

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Makarim Chaniago Design of Travel


Trial Balance December 31, 2010 Adjusted Process Transactions ACC ACCOUNT NAME DEBIT CREDIT

TOTAL

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Makarim Chaniago Design of Travel


Income Statement From Dec 31 ACC ACCOUNT NAME DETAIL

TOTAL REVENUE

TOTAL EXPENSE NET INCOME

Makarim Chaniago Design of Travel


Report Changes in Capital From Dec 31 ACC ACCOUNT NAME DETAIL

NET INCOME COMMON STOCK END OF PERIOD

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Makarim Chaniago Design of Travel


Balance Sheet From Dec 31, 2010 ACC ACCOUNT NAME DETAIL ACC ACCOUNT NAME DETAIL

1 ASSETS 11 CURRENT ASSETS

2 LIABILITIES

TOTAL LIABILITIES TOTAL CURRENT ASSETS 12 FIXED ASSETS 3 STOCKHOLDERS EQUITY TOTAL EQUITY

TOTAL FIXED ASSETS TOTAL ASSETS TOTAL LIABILITIES

Makarim Chaniago Design of Travel


Closing Journal Entries

December 31, 2010 DATE JOURNAL DEBIT CREDIT

Closing Revenues

Closing Expenses

Closing Stockholders Equity

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Makarim Chaniago Design of Travel


Reverse Journal Entries

December 31, 2010 DATE JOURNAL DEBIT CREDIT

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