Yustinus Samuel Simarmata Mid Exam

Nim : 29120512
YP 64 C

Date (Oct) Account Title Ref

1 Cash 101
Share Capital-Ordinary 311
1 Equipment 157
Cash 101
Account Payable 201
3 Cleaning Supplies 128
Account Payable 201
5 Insurance Expense 722
Cash 101
12 Account Receivable 112
Service Revenue 400
18 Account Payabale 201
Cash 101
20 Salaries Expense 726
Cash 101
21 Cash 101
Account Receivable 112
25 Account Receivable 112
Sevice Revenue 400
31 Gas & Oil Expense 633
Cash 101
31 Dividends 332
Cash 101

Adj
Adjustment Journal Ref
A Account Receivable 112
Sevice Revenue 400
B Depreciation Expense 711
Accumulated Depreciation - Equipment 158
D Cleaning Supplies Expense 634
Cleaning Supplies 128
E Salaries Expense 726
Salary Payable 212
F Salaries Expense 726
Salaries Payable 212
Mid Exam

Debit Credit Cash (101)

$ 20,000 Date (Oct) Debit Credit
$ 20,000 1 $ 20,000
$ 9,000 1 $ 4,000
$ 4,000 5 $ 1,800
$ 5,000 18 $ 2,900
$ 2,100 20 $ 2,000
$ 2,100 21 $ 3,400
$ 1,800 31 $ 350
$ 1,800 31 $ 1,600
$ 4,500 $ 23,400 $ 12,650
$ 4,500 Balance $ 10,750
$ 2,900
$ 2,900 Equipment (157)
$ 2,000 Date (Oct) Debit Credit
$ 2,000 1 $ 9,000
$ 3,400 Balance $ 9,000
$ 3,400
$ 9,000 Share Capital - Ordinary (311)
$ 9,000 Date (Oct) Debit Credit
$ 350 1 $ 20,000
$ 350 Balance $ 20,000
$ 1,600
$ 1,600 Account Payable (201)
Date (Oct) Debit Credit
1 $ 5,000
3 $ 2,100
Debit Credit 18 $ 2,900
$ 2,700 Balance $ 4,200
$ 2,700
$ 500 Dividends (332)
$ 500 Date (Oct) Debit Credit
$ 1,400 31 $ 1,600
$ 1,400 Balance $ 1,600
$ 2,000
$ 2,000 Depreciation Expense (711)
$ 100 Date (Oct) Debit Credit
$ 100 Adj $ 500
 Balance $ 500

Accumulated Depreciation - Equipment (158)

Date (Oct) Debit Credit
Adj $ 500
Balance $ 500
 Cleaning Supplies (128)
Date (Oct) Debit Credit Account Title
3 $ 2,100 Cash
Adj $ 1,400 Account Receivable
Balance $ 700 Cleaning Supplies
Equipment
Insurance Expense (722) Account Payable
Date (Oct) Debit Credit Share Capital - Ordinary
5 $ 1,800 Service Revenue
Balance $ 1,800 Salaries Expense
Insurance Expense
Account Receivable (112) Gas & Oil Expense
Date (Oct) Debit Credit Dividends
12 $ 4,500 Accumulated Depreciation - Equipment
21 $ 3,400 Depreciation Expense
25 $ 9,000 Cleaning Supplies Expense
Adj $ 2,700 Salaries Payable
Balance $ 12,800 Total
Net Income
Service Revenue (400) TOTAL
Date (Oct) Debit Credit
12 $ 4,500
25 $ 9,000
Adj $ 2,700
Balance $ 16,200

Salaries Expense (726)

Date (Oct) Debit Credit
20 $ 2,000
Adj $ 2,000
Adj $ 100
Balance $ 4,100

Gas & Oil Expense (633)

Date (Oct) Debit Credit
31 $ 350
Balance $ 350
 Cleaning Supplies Expense (634)
Date (Oct) Debit Credit
Adj $ 1,400
Balance $ 1,400

Salaries Payable (212)

Date (Oct) Debit Credit
Adj $ 2,000
Adj $ 100
Balance $ 2,100
 Trial Balance Adjustment Adjusted Trial Balance Income Statement
Dr Cr Dr Cr Dr Cr Dr
$ 10,750 $ 10,750
$ 10,100 $ 2,700 $ 12,800
$ 2,100 $ 1,400 $ 700
$ 9,000 $ 9,000
$ 4,200 $ 4,200
$ 20,000 $ 20,000
$ 13,500 $ 2,700 $ 16,200
$ 2,000 $ 2,100 $ 4,100 $ 4,100
$ 1,800 $ 1,800 $ 1,800
$ 350 $ 350 $ 350
$ 1,600 $ 1,600
$ 500 $ 500
$ 500 $ 500 $ 500
$ 1,400 $ 1,400 $ 1,400
$ 2,100 $ 2,100
$ 37,700 $ 37,700 $ 6,700 $ 6,700 $ 43,000 $ 43,000 $ 8,150
 NINE TEN COMPANY
Income Statement Statement of Financial Position Income Statement for the month
Cr Dr Cr Ended Oct. 30
$ 10,750 Revenues
$ 12,800 Service Revenue
$ 700
$ 9,000 Expense
$ 4,200 Salaries Expense
$ 20,000 Insurance Expense
$ 16,200 Gas & Oil Expense
Cleaning Supplies Expense
Depreciation Expense

$ 1,600 ` Net Income

$ 500
NINE TEN COMPANY
Retained Earning Statement For The Month
$ 2,100 Ended Oct.30
$ 16,200 $ 34,850 $ 26,800 Retained Earning awal
$ 8,050 $ 8,050 add Net Income
$ 34,850 less Dividend

Retained Earning akhir

INE TEN COMPANY NINE TEN COMPANY
Statement for the month Statement Of Financial Position
Ended Oct. 30 Oct-30
Assets
$ 16,200 Cash $ 10,750
Account Receivable $ 12,800
Equipment $ 9,000
$ 4,100 Cleaning Supplies $ 700
$ 1,800 Accumulated Depreciation $ 500
$ 350 $ 33,250
$ 1,400 Total Assets $ 32,750
$ 500 $ 8,150 Eauity and Liabilities
Share Capital-ordinary $ 20,000
$ 8,050 Retained Earning $ 6,450
Total Equity $ 26,450
INE TEN COMPANY Salary Payable $ 2,100
ning Statement For The Month Account Payable $ 4,200
Ended Oct.30 Total Liabilities $ 6,300
$ - Total Liabilities & Equity $ 32,750
$ 8,050
$ 1,600

$ 6,450
 CLOSING ENTRIES
1 Service Revenue $ 16,200
Income Summary $ 16,200
2 Income Summary $ 8,150
Gas & Oil Expense $ 350
Cleaning Supplies Expense $ 1,400
Depreciation Expense $ 500
Insurance Expense $ 1,800
Salaries Expense $ 4,100
3 Income Summary $ 8,050
Retained Earnings $ 8,050
4 Retained Earnings $ 1,600
Dividends $ 1,600

$ 32,750
CASE 2
No Account Financial Statement
1 Account Payable Statement Of Financial Position
2 Account Receivable Statement Of Financial Position
3 Accum Depre-Office buiding Statement Of Financial Position
4 Cash Statement Of Financial Position
5 Casuallity loss From Vandalism Income Statement
6 Cost of Goods Sold Income Statement
7 Delivery Equipment Statement Of Financial Position
8 Depreciation Expense Income Statement
9 Dividends RE Statement
10 Freight-OUT Income Statement
11 Insurance Expense Income Statement
12 Interest Payable Statement Of Financial Position
13 Land Statement Of Financial Position
14 Merchandised Inventory Statement Of Financial Position
15 Notes Payable (due in 5 years) Statement Of Financial Position
16 Propety tax payable Statement Of Financial Position
17 Salaries payable Statement Of Financial Position
18 Sales Return and allowance Income Statement
19 Sales Income Statement
20 Share Capital-ordinary Statement Of Financial Position
21 Unearned Rent Statement Of Financial Position
22 Utilities Expense Income Statement
23 Warehouse Statement Of Financial Position
 Yustinus Samuel Simarmata
Classification Nim : 29120512
Liability YP 64 C
Asset
Asset (non current asset)
Current Asset
Expense
Expense
Asset (Current asset)
Expense
Equity
Expense
Expense
Liability (Current)
Asset (non current asset)
Asset (Current asset)
Liability (non cuurrent liability)
Liability (Current)
Liability (Current)
Revenue (less)
Revenue
Equity
Liability (current liability)
Expense
Asset (PPE - Current Asset)
Mid Exam