Akuntansi Dasar

Tugas V

Abdul Jabbar Aqwan

A011211003

Departemen Ilmu Ekonomi & Studi Pembangunan

Fakultas Ekonomi & Bisnis

Universitas Hasanuddin

2021
 E3.9. Prepare the adjusting entries.

Pioneer advertising

Jurnal Penyesuaian

NO. Date Accounting titles & Explanations Ref. Debit Credit

1 Oct,- Supplies Expense Dr. $2.000
31 Supplies Cr. $2.000
(To record supplied used $2.500-$500=$2.000)
2 Oct,- Insurance Expense Dr. $120
31 Prepaid Insurance Cr. $120
(To record Insurance expired)
3 Oct,- Depreciation Expense Dr. $50
31 Accumulated Depreciation-Equipment Cr. $50
(To record monthly depreciation record)
4 Oct,- Unearned Service revenue($1.200-$600=$600) Dr. $600
31 Service Revenue Cr. $600
(To record revenue for service)
5 Oct,- Account Receivable Dr. $360
31 Service revenue Cr. $360
(To record service provided but unbilled)
6 Oct,- Interest expense Dr. $95
31 Interest Payable Cr. $95
(To record accured interest)
7 Oct,- Salaries Expense Dr. $1.625
31 Salaries Payable Cr. $1.625
(To record accured salaries)

E.3.11 Answer the followings question,assuming the year begins January 1

Frangesh Company

Adjusted Trial Balance Analysis

1.Supplies Expense $950

Add:supplies,January 31 850

1.800

Less:supplies Purchased (1.000)

Supplies,January 1 $800

Supplies Balanced at January 1 =$800

2.Total insurance premium= monthly premium X 12 ( 1 year)

=$400 X 12

=$4.800

Januari 31,saldo diakun prepaid insurance=$2.400,yang artinya masih ada sisa 6

bulan hingga asuransi berakhir dan asuransi sudah berjalan 6 bulan
kebelakang.maka dapat disimpulkan insurance premium dibeli tanggal 1 agustus
2019.

3.salaries and wages payable $920

Add:salaries and wage payable,jan 31 3.800

4.720

Less:salaries and wages expense (2.900)

Salaries and wages payable at Dec 31,2019 $.1820