NAMA : INDRIAN SIBI TODING

NIM : A021211005
TUGAS AKUNTANSI DASAR PEKAN 2

A. Selected transactions for Fabulous Flora are listed below:

1. Made cash investment to start business.
2. Purchased equipment on account.
3. Paid salaries.
4. Billed customers for services performed.
5. Received cash from customers billed in (4).
6. Withdrew cash for owner's personal use.
7. Incurred advertising expense on account.
8. Purchased additional equipment for cash.
9. Received cash from customers when service was performed.
Instructions
List the numbers of the above transactions and describe the effect of each transaction on assets,
liabilities, and owner's equity. For example, the first answer is: (1) Increase in assets and increase in
owner's equity.

B. Su Feng opens her own law office on July 1, 2020. During the first month of operations, the
following transactions occurred (amounts in thousands).
1. Su invested $11,000 in cash in the law practice.
2. Paid $800 for July rent on office space.
3. Purchased equipment on account $3.000.
4. Performed legal services for clients for cash $1,500.
5. Borrowed $700 cash from a bank on a note payable.
6. Performed legal services for client on account $2,000.
7. Paid monthly expenses: salaries and wages $500, utilities $300. and advertising $100.
8. Su withdrew $1.000 cash for personal use.
Instructions
a. Prepare a tabular summary of the transactions (using NTS in thousands).
b. Prepare the income statement, owner's equity statement, and statement of financial position at
July 31, 2020, for Su Feng, Attorney.

Jawaban:

A. Transaksi yang dipilih untuk Fabulous Flora:

1. Peningkatan aset dan peningkatan ekuitas pemilik
2. Peningkatan Liabilities dan peningkatan Aset berupa equipment
3. Pengurangan aset pada cash dan pengurangan ekuitas pada salary expense
4. Penambahan aset pada account receivable dan Pengurangan aset pada cash
5. Pengurangan aset pada account receivable dan Peningkatan aset pada Cash
6. Pengurangan aset pada cash dan pengurangan ekuitas pemilik
7. Peningkatan liabilities dan pengurangan advertise expense
8. Pengurangan aset pada cash dan peningkatan aset pada equipment
 9. Peningkatan aset pada cash dan peningkatan ekuitas pemilik

B. Su Feng membuka kantor hukumnya sendiri pada 1 Juli 2020.

 TABULAR SUMMARY

Aktiva Pasiva
No kas peralatan = Utang usaha Utang + Modal keterangan
. bank
Setoran modal awal
1. $11,000 $11,000
2. $800 $800 Beban sewa
ruang kantor
$10,200 $10,200
3. $3,000 $3,000
$10,200 $3,000 $3,000 $10,200
4. $1,500 $1,500 Revenue
$11,700 $3,000 $3,000 $11,700
5. $700 $700
$12,400 $3,000 $3,000 $700 $11,700
6. $2,000 $2,000 Revenue
$14,400 $3,000 $3,000 $700 $13,700
Salaries & wage
7. $500 $500 expense
Utilities expense
$300 $300
Advertise expense
$100 $100
$13,500 $3,000 $3,000 $700 $12,800
8. $1,000 $1,000 Withdraw
$12,500 $3,000 $3,000 $700 $11,800
$15,500 = $15,500 TOTAL

 Laporan laba rugi

Law Office Su Feng

Laporan Laba/Rugi
Untuk periode 31 Juli 2020

Pendapatan
Pendapatan Jasa $3,500

Beban-beban
Beban sewa ruang kantor $800
Beban gaji dan upah $500
Beban utilitas $300
Beban iklan $100
Jumlah Beban ($1,700)

Laba Usaha $1,800

 Laporan perubahan Ekuitas

Law office Su Feng

Laporan Perubahan Ekuitas
Untuk periode 31 Juli 2020

Modal Awal $11,000

Laba usaha $1,800

Withdraw ($1,000)

Penambahan modal $800

Modal akhir $11,800

 Laporan posisi keuangan

Law Office Su Feng

Laporan Posisi Keuangan
Untuk periode 31 Juli 2020

Aktiva Pasiva
Aktiva lancar: Kewajiban:
Kas $12,500 Utang usaha $3,000
Utang Bank $700

Jumlah aktiva lancar $12,50 Jumlah kewajiban $3,700

0

Aktiva tetap: Modal:

Peralatan $3,000 Modal Su Feng $11,800

Jumlah aktiva tetap $3,000 Jumlah modal $11,800

Total Aktiva $15,500 Total Pasiva $15,500