\

0 Account Title and Explanation Ref Debit Credit

Oct 1 Cash Rp 300,000,000

Utu Dodutu - Capital Rp 300,000,000

1 Prepaid Rent Rp 120,000,000

Cash Rp 120,000,000

2 Cash Rp 60,000,000
Unearned Rent Rp 60,000,000

2 Supplies Rp 20,000,000
Accounts Payable Rp 20,000,000

4 Equipment Rp 30,000,000
Accounts Payable Rp 30,000,000

6 Advertising Expense Rp 1,000,000

Cash Rp 1,000,000

8 Cash Rp 40,000,000
Fees Earned Rp 40,000,000

12 Cash Rp 20,000,000
Fees Earned Rp 20,000,000

13 Supplies Rp 8,000,000
Cash Rp 8,000,000

16 Cash Rp 10,000,000
Fees Earned Rp 10,000,000

23 Accounts Payable Rp 20,000,000

Cash Rp 20,000,000

25 Supplies Rp 3,000,000
Accounts Payable Rp 3,000,000

29 Cash Rp 15,000,000
Fees earned Rp 15,000,000

30 Salaries Expense Rp 10,000,000

 Cash Rp 10,000,000

30 Utilities Expense Rp 6,000,000

Cash Rp 6,000,000

30 Miscellaneous Expenses Rp 1,000,000

Cash Rp 1,000,000

30 Wages Expenses Rp 5,000,000

Cash Rp 5,000,000

30 Utu Dodutu - Drawings Rp 2,000,000

Cash Rp 2,000,000

30 Supplies Rp 5,000,000
Accounts Payable Rp 5,000,000

30 Advertising Expense Rp 1,000,000

Cash Rp 1,000,000
 Ledger

Cash Accounts Payab

1-Oct Rp 300,000,000 1-Oct Rp 120,000,000 23-Oct
2-Oct Rp 60,000,000 6-Oct Rp 1,000,000
8-Oct Rp 40,000,000 13-Oct Rp 8,000,000
12-Oct Rp 20,000,000 23-Oct Rp 20,000,000
16-Oct Rp 10,000,000 30-Oct Rp 10,000,000
29-Oct Rp 15,000,000 Rp 6,000,000
Rp 1,000,000
Rp 5,000,000
Rp 2,000,000 Equipment
Rp 1,000,000 4-Oct
Rp 445,000,000 Rp 174,000,000
TOTAL Rp 271,000,000 TOTAL

Utu Dodutu - Capital Advertising Expe

1-Oct Rp 300,000,000 6-Oct
30-Oct
TOTAL Rp 300,000,000
TOTAL

Prepaid Rent
1-Oct Rp 120,000,000 Fees Earned

TOTAL Rp 120,000,000

Unearned Rent
2-Oct Rp 60,000,000

TOTAL Rp 60,000,000
Salaries Expens
30-Oct

Supplies TOTAL
2-Oct Rp 20,000,000
13-Oct Rp 8,000,000
25-Oct Rp 3,000,000
30-Oct Rp 5,000,000 Utilities Expens
 30-Oct
TOTAL Rp 36,000,000
TOTAL

Miscellaneous Exp
30-Oct

TOTAL

Utu Dodutu - Drawings Wages Expens

30-Oct Rp 2,000,000 30-Oct

TOTAL Rp 2,000,000 TOTAL

 Neraca Saldo

Accounts Payable Account Title and Explanation

Rp 20,000,000 2-Oct Rp 20,000,000
4-Oct Rp 30,000,000 Cash
25-Oct Rp 3,000,000 Utu Dodutu - Capital
30-Oct Rp 5,000,000 Accounts Payable
Rp 20,000,000 Rp 58,000,000 Equipment
TOTAL Rp 38,000,000 Advertising Expense
Prepaid Rent
Fees Earned
Equipment Unearned Rent
Rp 30,000,000 Salaries Expense
Supplies
Rp 30,000,000 Utilities Expense
Miscellaneous Expense
Utu Dodutu - Drawings
Wages Expense
Advertising Expense TOTAL
Rp 1,000,000
Rp 1,000,000

Rp 2,000,000

Fees Earned
8-Oct Rp 40,000,000
12-Oct Rp 20,000,000
16-Oct Rp 10,000,000
29-Oct Rp 15,000,000

TOTAL Rp 85,000,000

Salaries Expense
Rp 10,000,000

Rp 10,000,000

Utilities Expense
Rp 6,000,000

Rp 6,000,000

Miscellaneous Expense
Rp 1,000,000

Rp 1,000,000

Wages Expense
Rp 5,000,000

Rp 5,000,000
 Adjusting Entries

Debit Credit
Date
Rp 271,000,000
Rp 300,000,000 Oct 31
Rp 38,000,000
Rp 30,000,000
Rp 2,000,000 31
Rp 120,000,000
Rp 85,000,000
Rp 60,000,000
Rp 10,000,000 31
Rp 36,000,000
Rp 6,000,000
Rp 1,000,000 31
Rp 2,000,000
Rp 5,000,000
Rp 483,000,000 Rp 483,000,000
31

31
Adjusting Entries

Account Title and Explanation Ref Debit Credit

Adjusting Entries
Accounts Receivable Rp 5,000,000
Fees Earned Rp 5,000,000

Unearned Rent Rp 5,000,000

Rent Revenue Rp 5,000,000
( Rp. 60.000.000 x 1/12 )

Salaries Expense Rp 3,000,000

Salaries Payable Rp 3,000,000

Supplies Expense Rp 26,000,000

Supplies Rp 26,000,000
( Rp. 36.000.000 - 10.000.000)

Depreciation Expense Rp 1,250,000

Accumulated Depreciation - Equipment Rp 1,250,000
( Rp. 30.000.000 x 1/24 )

Rent Expense Rp 10,000,000

Prepaid Rent Rp 10,000,000
( Rp. 120.000.000 x 1/12 )
Worksheet

TRIAL BALANCE
Account Titles
Debit Credit
Cash Rp 271,000,000
Utu Dodutu - Capital Rp 300,000,000
Accounts Payable Rp 38,000,000
Equipment Rp 30,000,000
Advertising Expense Rp 2,000,000
Prepaid Rent Rp 120,000,000
Fees Earned Rp 85,000,000
Unearned Rent Rp 60,000,000
Salaries Expense Rp 10,000,000
Supplies Rp 36,000,000
Utilities Expense Rp 6,000,000
Miscellaneous Expense Rp 1,000,000
Utu Dodutu - Drawings Rp 2,000,000
Wages Expense Rp 5,000,000
TOTAL Rp 483,000,000 Rp 483,000,000

Accounts Receivable
Rent Revenue
Salaries Payable
Supplies Expense
Depreciation Expense
Accumulated Depreciation - Equipment
Rent Expense
Income Summary
TOTAL
NET INCOME
TOTAL
 CV GOMUTU
WORKSHEET
For the month ended 0ctober 31, 2016

ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT

Debit Credit Debit Credit Debit
Rp 271,000,000
Rp 300,000,000
Rp 38,000,000
Rp 30,000,000
Rp 2,000,000 Rp 2,000,000
Rp 10,000,000 Rp 110,000,000
Rp 5,000,000 Rp 90,000,000
Rp 5,000,000 Rp 55,000,000
Rp 3,000,000 Rp 13,000,000 Rp 13,000,000
Rp 26,000,000 Rp 10,000,000
Rp 6,000,000 Rp 6,000,000
Rp 1,000,000 Rp 1,000,000
Rp 2,000,000
Rp 5,000,000 Rp 5,000,000

Rp 5,000,000 Rp 5,000,000
Rp 5,000,000 Rp 5,000,000
Rp 3,000,000 Rp 3,000,000
Rp 26,000,000 Rp 26,000,000 Rp 26,000,000
Rp 1,250,000 Rp 1,250,000 Rp 1,250,000
Rp 1,250,000 Rp 1,250,000
Rp 10,000,000 Rp 10,000,000 Rp 10,000,000

Rp 50,250,000 Rp 50,250,000 Rp 492,250,000 Rp 492,250,000 Rp 64,250,000

Rp 30,750,000
Rp 95,000,000
31, 2016

COME STATEMENT BALANCE SHEET CLOSING ENTRIES

Credit Debit Credit Debit Credit
Rp 271,000,000
Rp 300,000,000 Rp 2,000,000 Rp 30,750,000
Rp 38,000,000
Rp 30,000,000
Rp 2,000,000
Rp 110,000,000
Rp 90,000,000 Rp 90,000,000
Rp 55,000,000
Rp 13,000,000
Rp 10,000,000
Rp 6,000,000
Rp 1,000,000
Rp 2,000,000 Rp 2,000,000
Rp 5,000,000

Rp 5,000,000
Rp 5,000,000 Rp 5,000,000
Rp 3,000,000
Rp 26,000,000
Rp 1,250,000
Rp 1,250,000
Rp 10,000,000
Rp 95,000,000 Rp 95,000,000
Rp 95,000,000 Rp 428,000,000 Rp 397,250,000 Rp 192,000,000 Rp 192,000,000
Rp 30,750,000
Rp 95,000,000 Rp 428,000,000 Rp 428,000,000
 Income Statement

CV GOMUTU
INCOME STATEMENT
For the month Ended October 31, 2016

POST CLOSING T/B Fees earned

Debit Credit Rent Revenue
Rp 271,000,000 TOTAL REVENUE
Rp 328,750,000
Rp 38,000,000 Operating Expense:
Rp 30,000,000 Advertising Expense
Salaries Expense
Rp 110,000,000 Utilities Expense
Miscellaneous Expense
Rp 55,000,000 Wages Expense
Supplies Expense
Rp 10,000,000 Depreciation Expense
Rent Expense
TOTAL EXPENSE
NET INCOME

Rp 5,000,000

Rp 3,000,000

Rp 1,250,000

Rp 426,000,000 Rp 426,000,000
 CV GOMUTU
COME STATEMENT
onth Ended October 31, 2016

Rp 90,000,000
Rp 5,000,000
Rp 95,000,000

Rp 2,000,000
Rp 13,000,000
Rp 6,000,000
Rp 1,000,000
Rp 5,000,000
Rp 26,000,000
Rp 1,250,000
Rp 10,000,000
Rp (64,250,000)
Rp 30,750,000
Owner's Equity Statement

CV GOMUTU
Owner's Equity Statement
For the month ended October 31, 2016

Beginning Capital Rp 300,000,000

Net Income Rp 30,750,000
Utu Dodutu - Drawings Rp (2,000,000)
Increase Owner's Equity Rp 28,750,000
Owner's Equity at October 31, 2016 Rp 328,750,000

Balance Sheet

CV GOMUTU
BALANCE SHEET
For the month Ended October 31, 2016

ASSETS
Cash Rp 271,000,000
Accounts Receivable Rp 5,000,000
Prepaid Rent Rp 110,000,000
Supplies Rp 10,000,000
Equipment Rp 30,000,000
Accumulated Depreciation Equipment Rp (1,250,000)
TOTAL ASSETS Rp 424,750,000

LIABILITIES AND OWNER'S EQUITY

LIABILITIES
Accounts Payable Rp 38,000,000
Unearned Rent Rp 55,000,000
Salaries Payable Rp 3,000,000
TOTAL LIABILITIES Rp 96,000,000

OWNER'S EQUITY
Utu Dodutu - Capital Rp 328,750,000

TOTAL LIABILITIES AND OWNER'S EQUITY Rp 424,750,000

Closing Entries

No Description Ref Debit Credit

1 Fees Earned Rp 90,000,000

Rent Revenue Rp 5,000,000
Income Summary Rp 95,000,000

2 Income Summary Rp 64,250,000

Salaries Expense Rp 13,000,000
Advertisment Expense Rp 2,000,000
Depreciation Expense Rp 1,250,000
Utilities Expense Rp 6,000,000
Rent Expense Rp 10,000,000
Supplies Expense Rp 26,000,000
Miscellaneous Expense Rp 1,000,000
Wages Expense Rp 5,000,000

3 Income Summary Rp 30,750,000

Utu Dodutu - Capital Rp 30,750,000

4 Utu Dodutu - Capital Rp 2,000,000

Utu Dodutu - Drawing Rp 2,000,000
 CV GOMUTU
Post Closing Trial Balance
For the month ended October 31, 2016

Cash Rp 271,000,000
Accounts receivable Rp 5,000,000
Supplies Rp 10,000,000
Prepaid rent Rp 110,000,000
Equipment Rp 30,000,000
Acc depr-Equip. Rp (1,250,000)
Accounts payable Rp 38,000,000
Unearned Rent Rp 55,000,000
Salaries payable Rp 3,000,000
Utu Dodutu's, capital Rp 328,750,000
Rp 424,750,000 Rp 424,750,000
 DE LA SALLE CATHOLIC UNIVERSITY OF MANADO
FACULTY OF ECONOMICS
ODD SEMESTER (Mid Test)

Subject : Principles of Accounting I

Date : Tuesday, October 10, 2017
Time : 09.00 - 12.00
Class : Accounting
Lecturer (s) : Octavianus M. T. Muaja, SE., MM.
Ignatia Honandar, SE., M.Si.
Anastasya C. I. Kakauhe, SE.Ak., M.Ak.
Tim Lab. PA I

UTU DODUTU mendirikan sebuah perusahaan EO yang diberi nama CV. GOMUTU.
Perusahaan ini berdiri sejak tanggal 1 Oktober 2016. Berikut semua transaksi yang terjadi
selama bln Oktober 2016:

Okt 1 Mentransfer ke rek bank atas nama CV GOMUTU sebesar 300 juta
1 Membayar 120 juta utk sewa tempat selama 1 tahun sbg kantor pada CV. DOMATO
2 Terima 60 juta krn menyewakan tempat selama 1 tahun kpd mas Narto
2 Beli perlengkapan 20 juta dibayar kredit.
4 Beli peralatan kantor sebesar 30 juta secara kredit.
6 Bayar 1 juta untuk biaya iklan
8 Terima pendapatan bersih 40 juta sbg EO pernikahan
12 Terima pendapatan bersih 20 juta sbg EO ulang tahun pernikahan
13 Beli perlengkapan 8 juta secara tunai.
16 Terima pendapatan bersih 10 juta sbg EO ulang tahun
23 Pelunasan hutang untuk transaksi pembelian perlengkapan tanggal 2..
25 Beli perlengkapan 3 juta secara kredit.
29 Terima pendapatan bersih 15 juta sbg EO ulang tahun
30 Bayar gaji karyawan 10 juta.
30 Bayar beban air, listrik, dan telepon bln Oktober masing-masing 2 juta.
30 Bayar beban lain2 sebesar 1 juta.
30 Bayar beban upah 5 juta.
30 Tarik tunai 2 juta utk kepentingan pribadi.
30 Beli perlengkapan secara kredit sebesar 5 juta.
30 Bayar beban iklan sebesar 1 juta.

Berikut beberapa transaksi yg perlu disesuaikan:

Pendapatan belum ditagih sebesar 5 juta.
Pendapatan sewa ditrima dimuka telah 1 bulan jatuh tempo.
Utang gaji karyawan yg belum dibayar 3 juta.
Perlengkapan tersisa 10 juta.
Depresiasi peralatan: estimasi usia 2 tahun tanpa nilai sisa
 Sewa kantor telah 1 bln jatuh tempo.

Instruksi :
1 Buat Jurnal Umum atas transaksi2 di atas.
2 Buat Buku Besar bentuk T.
3 Buat Kertas Kerja.
4 Buat Jurnal Penyesuaian.
5 Buat Laporan Laba-Rugi, Perubahan Modal dan Neraca.
6 Buat Jurnal Penutup.
7 Buat Neraca Saldo Setelah Jurnal Penutup.
MATO