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    A. Penjelasan Masing-Masing Transaksi

    Uploaded by

    Neo Ahmad
    The document describes 11 transactions made by a company throughout July. These include investments, purchases, sales, payments, and expenses. It provides the journal entries for each transaction. It then shows the company's balance sheet and income statement at the end of July. The balance sheet lists the company's assets (including cash, accounts receivable, equipment, and inventory) and liabilities/equity (accounts payable and equity). The income statement shows the company's revenues, costs, and net income for July. The document explains that the change in cash is due to business transactions, and is not equal to monthly income since cash only captures cash transactions while income includes cash and non-cash.

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    A. Penjelasan Masing-Masing Transaksi

    Uploaded by

    Neo Ahmad
    7 views4 pages
    The document describes 11 transactions made by a company throughout July. These include investments, purchases, sales, payments, and expenses. It provides the journal entries for each transaction. It then shows the company's balance sheet and income statement at the end of July. The balance sheet lists the company's assets (including cash, accounts receivable, equipment, and inventory) and liabilities/equity (accounts payable and equity). The income statement shows the company's revenues, costs, and net income for July. The document explains that the change in cash is due to business transactions, and is not equal to monthly income since cash only captures cash transactions while income includes cash and non-cash.

    Original Description:

    accounting text and cases

    Original Title

    probelm 1-4

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    The document describes 11 transactions made by a company throughout July. These include investments, purchases, sales, payments, and expenses. It provides the journal entries for each transaction. It then shows the company's balance sheet and income statement at the end of July. The balance sheet lists the company's assets (including cash, accounts receivable, equipment, and inventory) and liabilities/equity (accounts payable and equity). The income statement shows the company's revenues, costs, and net income for July. The document explains that the change in cash is due to business transactions, and is not equal to monthly income since cash only captures cash transactions while income includes cash and non-cash.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    7 views4 pages

    A. Penjelasan Masing-Masing Transaksi

    Uploaded by

    Neo Ahmad
    The document describes 11 transactions made by a company throughout July. These include investments, purchases, sales, payments, and expenses. It provides the journal entries for each transaction. It then shows the company's balance sheet and income statement at the end of July. The balance sheet lists the company's assets (including cash, accounts receivable, equipment, and inventory) and liabilities/equity (accounts payable and equity). The income statement shows the company's revenues, costs, and net income for July. The document explains that the change in cash is due to business transactions, and is not equal to monthly income since cash only captures cash transactions while income includes cash and non-cash.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 4

    A.

    Penjelasan masing-masing Transaksi


    1. Perusahaan melakukan penyetoran modal secara tunai sebesar $.2,000
    Jurnalnya: Dr. Cash $.2,000.
    Cr.Modal $.2000
    2. Perusahaan melakukan pembelian equipment (peralatan) senilai $.7,000.- dengan dibayar tunai
    senilai $.5,000. Dan sisanya timbul hutang senilai $.2,000
    Jurnal : Dr. Equipment $. 7,000
    Cr. Cash $.5,000
    Cr. A/c Payable $.2,000
    3. Perusahaan melakukan pembelian supply inventory (persediaan) secara tunai senilai $.1,000.
    Jurnal : Dr. Supply Inventory $.1,000
    Cr. Cash $.1,000
    4. Perusahaan melakukan melakukan pembayaran hutang gaji (salries) senilai $.4,500.-
    Jurnal: Dr. Hutang gaji (salaries) $.4,500
    Cr. cash $.4,500
    5. Perusahaan menerima tagihan secara tunai senilai $.5,000 dan yang $.5,000 masih dalam
    bentuk piutang atas hasil penjualan (revenue/pendapatan).
    Jurnal: Dr. Cash : $.5,000
    Dr. Piutang : $.5,000
    Cr. Revenue $.10,000

    6. Perusahaan melakukan pembayaran hutang (a/c Payable) senilai $1,500


    Jurnal : Dr. a/c Payable $.1,500
    Cr. $1,500
    7. Perusahaan menerima pelunasan piutang customer senilai $.1,000
    Jurnal : Dr. Cash $. 1,000
    Cr. A/c Recevable $.1,000
    8. Perusahaan melakukan pembayaran sewa senilai $.750
    Jurnal : Dr. Rent (sewa) $.750
    Cr. Cash $.750
    9. Perusahaan melakukan pembayaran utilities senilai $.500 secara tunai
    Jurnal : Dr. Utilities $.500
    Cr. Cash $.500
    10. Perusahaan mencatat tagihan travel senilai $.200
    Jurnal: Dr. Biaya travel $.200
    Cr. a/c Payable $.200
    11. Perusahaan mencatat pemakaian utilisasi senilai $.200
    Jurnal: Dr. Pemakaian suppy $.200
    Cr. Persediaan Supply Inventory $.200

    B.Company Balance of July

    Asset: Liabilities:

    Cash $. 12,750 A/c Payable $. 700


    A/C Receivable $. 4,000
    Equipment $. 7,000 Equity $.20,000
    Inventory $. 800 Profit $. 3.850
    Total Asset $.24,550 Total Liabilities & Equity $.24.550

    B.Income Statement:
    Revenue : $.10,000
    Cost: - Utilities $.500
    - Rent $.750
    - Travel $.200
    - Supply $.200
    - Salaries $.4,500
    Total Cost : $. 6,150
    Net Income : $. 3,850

    D. Perubahan cash karena adanya beberapa transaksi atas aktivitas perusahaan.


    E. Perubahan cash tidak sama dengan pendapatan perbulan karena perubahan cash hanya mencatat
    transaksi yang dilakukan secara cash, sedangkan pendapatan per bulan dicatat atas transaksi cash dan
    non cash.

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