Introduction to Accounting

Tugas Kelompok ke-1

Week 3/ Sesi 4

ACCT6172 - Introduction to Accounting

 4. Isi posisi saldo normal untuk akun-akun dibawah ini:
Chart of Accounts D/C
Cash and Bank D
Electricity Expenses D
Bank Loan C
Account Payable C
Account Receivable D
Accumulated Depreciation C
Inventory D
Shareholder equity D
Revenue D
Cost of Goods Sold D
Machine D
Land & Bank D
Other Revenue D
Allowance to AR C
Construction in Progress D
Retained Earning C
Depreciation Expense D
Amortization Expense C

Kasus

3. Berikut ini adalah neraca saldo yang telah disesuaikan (adjusted trial balance) dari PT GHI
per tanggal 31 Desember:
PT GHI
Neraca Saldo Setelah Disesuaikan
Per 31 Desember

Deskripsi Akun Saldo

Cash 3000
Account Receivable 1100
Office Supplies 900
Office Equipment 7500
Accumulated Depreciation office equipment 2000
Debt 1650
Unearned Revenue 3000
Shareholder’s equity 5000
Retained Earning 2200
Dividend 1250
Revenue 2400
Supplies Expenses 300
Depreciation Expenses 1250
Rent Expenses 950

ACCT6172 - Introduction to Accounting

Berdasarkan informasi diatas maka buatlah laporan laba rugi, laporan perubahan laba ditahan
(retained earnings) dan laporan neraca:
Jawab:

ACCT6172 - Introduction to Accounting

ACCT6172 - Introduction to Accounting