Bab 1-Bab 5

l
BAB 1
PROBLEM S 1-1A
1.
Assets = Liabilities Owner's Equity
Account Account Andri Kurniawan Andri Kurniawan Fees Rent Salaries Supplies Auto Miscellneous
Cash + + Supplies = + - + - - - - -
Receivable Payable Capital Drawing Earned Expense Expense Expense Expense Expense
a. 45.000 + 45.000
b. + 2.000 + 2.000
Bal. 45.000 2.000 2.000 45.000
c. 85.000 + 8.500
Bal. 53.500 2.000 2.000 45.000 8.500
d. -5.000 - 5.000
Bal. 48.500 2.000 2.000 45.000 8.500 - 5.000
e. -1.375 - 1.375
Bal. 47.125 2.000 - 625 45.000 8.500 - 5.000
f. + 11.250 + 11.250
Bal. 47.125 11.250 2.000 - 625 45.000 19.750 - 5.000
g. -1.740 - 840 - 900
Bal. 45.385 11.250 2.000 - 625 45.000 19.750 - 5.000 - 840 - 900
h. -3.600 11.250 2.000 - 625 45.000 19.750 - 5.000 - 3.600 - 840 - 900
Bal. 41.785 11.250 2.000 - 625 45.000 19.750 - 5.000 - 3.600 - 840 - 900
i. - 1.450 - 1.450
Bal. 41.785 11.250 - 550 - 625 45.000 19.750 - 5.000 - 3.600 - 1.450 - 840 - 900
j. -2.000 - 2.000
Bal. 39.785 11.250 - 550 - 625 - 2.000 19.750 - 5.000 - 3.600 - 1.450 - 840 - 900
2. Owner’s equity is the right of owners to the assets of the business. These rights are increased by owner’s investment and revenues and decreased by owner’s
wtihdrawalss and expenses.
3. Fees earned : Rp. 19.750.000 Expense : Rp. 5.000.000 + Rp. 3.600.000 + Rp. 1.450.000 + Rp. 840.000 + Rp. 900.000 = Rp. 11.790.000
Net Income : Rp. 19.750.000 – Rp. 11.790.000 = Rp. 7.960.000
4. April’s transactions increased Andri Kurniawan’s Capital bt Rp. 50.960.000 ( Rp. 45.000.000 + Rp. 7.960.000 – Rp. 2.000.000 ), which is the initial capital
Investment of Rp. 45.000.000 plus April net income of Rp. 7.960.000 less Andri Kurniawan’s withdrawals of Rp. 2.000.000.
PROBLEM S 1-2A
1.
Nadia Travel Agency
Income Statement
For the Year Ended December 31, 2016
Fees Earned Rp. 912.500.000
Expenses :
Wages Expense Rp. 510.000.000
Rent Expense 6.000.000
Utilities Expense 28.000.000
Supplies Expense 4.000.000
Miscellaneous Expense 6.000.000 +
Total Expenses Rp. 585.000.000 -
Net Income Rp. 327.500.000
2.Buatlah laporan ekuitas pemilik untuk tahun berjalan yang akan berakhir pada 31 Desember 2016
Nadia Travel Agency
Statement of Owner’s Equity
For the Year Ended December 31, 2016
Nia Rahmawati Capital January 1, 2016 Rp. 670.000.000
Net Income for the Year Rp. 327.000.000
Less Withdrawals 42.000.000 -
Increase in Owner’s Equity Rp. 285.000.000 +
Nadia Rahmawati Capital December 31, 2016 Rp. 955.000.000
3. Buatlah laporan posisi keuangan per 31 Desember 2016

Nadia Travel Agency
Balance Sheet
December 31, 2016
Assets Liabilities
Cash Rp.190.000.000 Accounts Payable Rp. 69.500.000
Account Receivable 285.000.000 Owner’s Equity
Supplies 5.500.000 Nadia Rahmawati Rp. 955.500.000 +
Land 544.000.000 + Capital
Rp. 1.025.000.000 Total Liabilities and Rp. 1.025.000.000
Owner’s Equity
4. Pos apakah yang muncul baik dalam laporan ekuitas pemilik maupun dalam laporan posisi keuangan?
Jawab :
Nadia Rahmawati Capital of Rp955.500.000
PROBLEM S 1-3A
1. Buatlah laporan laba rugi untuk bulan yang berakhir pada 31 Juli 2016
Reliable Financial Services
Income Statement
For the Month Ended July 31, 2016
Service Revenue Rp144.500.000

Expense : Rp55.000.000
Salaries Expense 33.000.000
Other Expense 4.800.000
Total Expense Rp133.300.000 –
Rp 31.200.000
2. Buatlah laporan ekuitas pemilik untuk bulan yang berakhir pada 31 Juli 2016
Owner’s Equity Statement
Diah Pratiwi’s Capital July 1, 2016 Rp. 50.000.000
Net Income During The Month Rp. 31.200.000
Minus Withdrawals 15.000.000 –
Diah Prariwi’s Capital July 31, 2016 Rp. 66.200.000
3. Buatlah laporan posisi keuangan per 31 Juli 2016
Balance Sheet
Assets Liabilities
Cash Rp. 32.600.000 Account Payable Rp. 3.400.000
Account Rreeceivable 34.500.000 Owner’s Equity
Supplies 2.500.000 + Diah Pratiwi’s Rp. 66.200.000 +
Rp. 69.600.000 Capital
Total Liabilities and Rp. 69.600.000
Owner’s Equity
4. Laporan arus kas untuk bulan yang berakhir pada 31 Juli 2016
Cash Flows Statement
Cash Flow From Operating Activities :
Cash Received From Customers Rp. 110.000.000
Minus Cash Payments For Operating Expense 112.400.000 –
Net Cash Flows From Operating Activities -Rp. 2.400.000
Cash Flows From Investing Activities -
Cash Flows From Financing Activities :
Cash Received From Owners As Investment Rp. 0
Minus Cash Withdrawals by the Owner 15.000.000 –
Net Cash Flows From Financing Activities -Rp. 15.000.000 +
Net Decrease in Cash During the Month -Rp. 17.400.000
Cash as of July 1, 2016 Rp. 50.000.000 –
Cash as of July 31, 2016 Rp. 32.600.000
PROBLEM S 1-4A
( Dalam Ribuan Rupiah )
Assets Liabitities Owner's Equity
Account Ari's Sales Salary Rent MotorVehicle Supplies Other
Cash + Supplies = + - Prive + - - - - -
Payable Capital Commission Expense Expense Expense Equity Expense
a. 25.000 = 25.000
b. + 1.850 1.850 25.000
Bal. 25.000 1.850 1.850 25.000
c. -1.200 - 1.200
Bal. 23.800 1.850 650 25.000
d. 41.500 + 41.500
Bal. 65.300 1.850 650 25.000 41.500
e. -3.600 - 3.600
Bal. 61.700 1.850 650 25.000 41.500 - 3.600
f. 4.000 - 4.000
Bal. 57.700 1.850 650 25.000 - 4.000 41.500 - 3.600
g. 4.650 - 3.050 - 1.600
Bal. 53.050 1.850 650 25.000 - 4.000 41.500 - 3.600 - 3.050 - 1.600
h. -5.000 - 5.000
Bal. 48.050 1.850 650 25.000 - 4.000 41.500 - 5.000 - 3.600 - 3.050 - 1.600
i. - 900 - 900
Bal. 48.050 - 950 650 25.000 - 4.000 41.500 - 5.000 - 3.600 - 3.050 - 900 - 1.600
Laporan laba rugi

Saputra Property
Income Statement
For the Month Ended August 31, 2016
Service Revenue Rp. 41.500.000
Expense :
Salary Expense Rp. 5.000.000
Motor Vehicle Expense 3.050.000
Supplies Expense 900.000
Other Expense 1. 600.000 +
Total Expense Rp. 14.150.000 –
Net Income Rp. 27.350.000
Laporan ekuitas pemilik
Saputra Property
Owner’s Equity Statement
Ari Saputra’s Capital August 1, 2016 Rp. 25.000.000
Net Income During the Month Rp. 27.350.000
Minus Withdrawal 4.000.000 –
Ari Saputra’s Capital August 31, 2016 Rp. 48.350.000
Laporan posisi keuangan

Saputra Property
Balance Sheet
Assets Liabilities
Cash Rp. 48.000.000 Account Payable Rp. 650.000
Supplies 950.000 + Owner’s Equity
Total Assets Rp. 49.000.000 Ari Saputra’s Capital Rp. 48.350.000 +
Total Liabilities and Rp. 59.000.000
Owner’s Equity
PROBLEM S 1-2B
1.
Account Account Eni Rahayu Service Rent Salary Spplies MotorVehicle Other
Cash = + Supplies = + - Prive + - - - - -
Receivable Payble Capital Revenue Expense Expense Expense Expense Expense
a. 50.000 50.000
b. 4.000 4.000
Bal. 50.000 4.000 4.000 50.000
c. -2.300 - 2.300
Bal. 47.700 4.000 1.700 50.000
d. 13.800 13.800
Bal. 61.500 4.000 1.700 50.000 13.800
e. -5.000 - 5.000
Bal. 56.500 4.000 1.700 50.000 13.800 - 5.000
f. -1.450 4.000 1.700 50.000 13.800 - 5.000 - 1.150 - 300
Bal. 55.050 4.000 1.700 50.000 13.800 - 5.000 - 1.150 - 300
g. -2.500 4.000 1.700 50.000 13.800 - 5.000 - 2.500
Bal. 52.550 4.000 1.700 50.000 13.800 - 5.000 - 2.500 - 1.150 - 300
h. - 1.300 - 1.300
Bal. 52.550 - 1.300 1.700 50.000 13.800 - 5.000 - 2.500 - 1.300 - 1.150 - 300
i. 12.500 12.500
Bal. 52.550 12.500 - 1.300 1.700 50.000 26.500 - 5.000 - 2.500 - 1.300 - 1.150 - 300
j -3.900 - 3.900
Bal. 48.650 12.500 - 1.300 1.700 50.000 - 3.900 26.500 - 5.000 - 2.500 - 1.300 - 1.150 - 300
2. Mengapa investing pemilik dan pendapan menaikkan ekuitas pemilik, sedangkan penarikan dan beban menurunkan ekuitas pemilik?
Jawab :
Owner’s equity is the right of owners to the assets of the business. These rights are increased by owners investment and revenues and decreased by owner’s
withdrawals and expenses.
3. Hitung laba Netto pada bulan maret?

Jawab :
Service Revenue : Rp. 26.300.000
Expense : Rp. 5.000.000 + Rp. 2.500.000 + 1.300.000 + Rp. 1.150.000 + Rp. 300.000 = Rp. 10.250.000
Laba Netto : Rp. 26.300.000 – Rp. 10.250.000 = Rp. 16.050.000
4. Seberapa besar transaksi dalam bulan maret meningkatkan atau menurunkan modal Eni Rahayu? Jawab : March’s transactions increased Eni Rahayu’s
capital by Rp. 62.150.000 ( Rp. 50.000.000 + Rp. 16.050.000 - Rp. 3.900.000 ). Which is initial investment of Rp. 50.000.000 plus the excess of March’s net
income of Rp. 16.050.000 over Enii Rahayu’s withdrawals of Rp. 3.900.000.
BAB 2
PROBLEM S2-1A
1.
Cash
(a) Rp 18.000.000 (b) Rp 1.950.000
(g) Rp 13.650.000 (c) Rp 5.700.000
(e) Rp 1.875.000
(f) Rp 3.600.000
(h) Rp 2.600.000
(i) Rp 3.000.000
(j) Rp 950.000
(m) Rp 4.100.000
(n) Rp 1.300.000
Bal Bal
. Rp 31.650.000 . Rp 25.075.000
2.
Accounts Receivable Supplies Salary Expense
(l (e
) Rp 21.900.000 ) Rp 1.875.000 (m) Rp 4.100.000

Prepaid Insurance Automobiles Blueprint Expense

(f (c
) Rp 3.600.000 ) Rp 28.500.000 (k) Rp 3.750.000

Equipment Notes Payable Automobile Expense

(d (j
) Rp 4.500.000 ) Rp 950.000 (c) Rp 22.800.000 (n) Rp 1.300.000
Bal Rp 21.850.000
.

Account Payable Risma Septina Capital Miscellaneous Expense

(i
) Rp 3.000.000 (d) Rp 4.500.000 (a) Rp 18.000.000 (h) Rp 2.600.000
(k) Rp 3.750.000
Bal
. Rp 5.250.000
Profesional Fees Rent Expense

(b
(g) Rp 13.650.000 ) Rp 1.950.000
(l) Rp 21.900.000
Bal
. Rp 35.550.000
3.
Risma Septiana Architec

Unadjusted Trial Balance
January 31 2016
Debit Balance Credit Balance

Cash Rp 6.575.000
Account Receivable Rp 21.900.000
Supplies Rp 1.875.000
Prepaid Insurance Rp 3.600.000
Automobiles Rp 28.500.000
Equipment Rp 4.500.000
Notes Payable Rp 21.850.000
Account Payable Rp 5.250.000
Risma Septiana Capital Rp 18.000.000
Profesional Fees Rp 35.550.000
Rent Expense Rp 1.950.000
Salary Expense Rp 4.100.000
Blueprint Expense Rp 3.730.000
Automobile Expense Rp 1.300.000
Miscellaneous Expense Rp 2.600.000
Rp 80.650.000 Rp 80.650.000
4.
Risma Septiana Architec

Income Statement
For the Month Ended January 31,2016
Profesional Fees Rp 35.550.000

Salary Expense Rp 4.100.000
Blueprint Expense Rp 37.450.000
Automobile Expense Rp 1.300.000
Rp 21.850.000
PROBLEM S2-2A
1.
Cash Rp 30.000.000 Rent Expense Rp 3.250.000
Ferdinan Simatupang Rp 30.000.000 Cash Rp 3.250.000
Accounts Payable Rp 8.750.000 Cash Rp 14.440.000
Cash Rp 875.000 Sales Commissions Rp 14.440.000
Office Salaries Expense Rp 3.000.000 Supplies Expense Rp 1.300.000
Cash Rp 3.000.000 Supplies Rp 1.300.000

2.
Cash Supplies
(a (b (h
) Rp 30.000.000 ) Rp 3.200.000 (c) Rp 2.150.000 ) Rp 1.300.000
(b (d Bal
) Rp 14.000.000 ) Rp 875.000 . Rp 850.000
(f
) Rp 2.230.000
(g
) Rp 3.000.000
(i)
Rp 2.500.000 Ferdianan Simatupang Drawing
Rp 44.440.000 Rp 11.855.000 (i) Rp 2.500.000
Bal. 32.505.000 ( 44.440.000 - 11. 858.000 )
Office Salaries Expense Automobile Expense

(g
) Rp 3.000.000 (f) Rp 1.580.000

Account Payable
(d
) Rp 875.000 (c) Rp 2.150.000
Bal. Rp 1.275.000
Sales Commissions
(e) Rp 14.444.000

Supplies Expense
(h
) Rp 1.300.000

3.
Toba Property
August 31,2016
Debit Balance Credit Balance

Rp
Cash 32.585.000
Rp
Supplies 850.000
Rp
Accounts Payable 1.275.000
Rp
Ferdinand Simatupang capital 30.000.000
Ferdinand Simatupang Rp
Drawing 2.500.000
Rp
Salles Commissions 14.440.000
Rp
Rp
Office Salaries Expense 3.000.000
Rp
Automobile Expense 1.580.000
Rp
Rp
Miscellneous Expense 650.000
Rp Rp
45.715.000 45.715.000
4. a) Rp. 14.440.000
b) Rp. 9.780.000 ( Rp. 3.250.000 + Rp. 3.000.000 + Rp. 1.580.000 + Rp. 1.300.000 + Rp. 650.000 )
c) Rp. 4.660.000 ( 14.440.000 – Rp. 9.780.000 )
5. Rp. 32.160.000, Which is the initial investment of Rp. 30.000.000 plus the excess of net income of Rp. 4.660.000 over the withdrawals of Rp. 2.500.000
PROBLEM S 2-3A
1.
Journal
Date Description Post Ref Debit Credit
2016
Nov 1 Cash 11 Rp 27.750.000
Peni Hapsari Capital 31 Rp 27.750.000

1 Rent expense 53 Rp 4.000.000
Cash 11 Rp 4.000.000

6 Equipment 16 Rp 12.880.000
Accaonts payable 22 Rp 12.880.000

8 Vehicle 18 Rp 32.500.000
Cash 11 Rp 6.500.000
Notes Payable 21 Rp 26.000.000

10 Supplies 13 Rp 1.860.000
Cash 11 Rp 18.600.900

12 Cash 11 Rp 7.500.000
Fees Earned 41 Rp 7.500.000

15 Prepaid Insurance 14 Rp 2.400.000
Cash 11 Rp 2.400.000

23 Accounts Receivable 12 Rp 12.400.000
Fees Earned 41 Rp 12.400.000

24 Vehicle Expense 55 Rp 1.100.000
Accounts Payable 22 Rp 1.100.000

Journal
Date Description Post Ref Debit Credit
2016
2
Nov 9 Utilities Expense 54 3.600.000
Cash 11 3.600.000

2
9 Miscellaneous Expense 59 1.700.000
Cash 11 1.700.000

3
0 Cash 11 8.000.000
Accounts Receivable 12 8.000.000

3
0 Wages expense 51 4.750.000
Cash 11 4.750.000

3
0 Accounts Payable 22 6.220.000
Cash 11 6.220.000

3
0 Peni Hapsari Drawing 32 2.000.000
Cash 11 2.000.000
2.
General Ledger
Account : Cash Account No : 11
Post Balance
Date Item Debit Credit
Ref Debit Credit
2016
Nov 1 1 Rp27.750.000 Rp27.750.000
1 1 Rp 4.000.000 Rp23.750.000
8 1 Rp 6.500.000 Rp17.250.000
10 1 Rp 1.860.000 Rp15.390.000
12 1 Rp 7.500.000 Rp22.890.000
15 1 Rp 2.400.000 Rp20.490.000
29 2 Rp 3.600.000 Rp16.890.000
29 2 Rp 1.700.000 Rp15.190.000
30 2 Rp 8.000.000 Rp23.190.000
30 2 Rp 4.750.000 Rp18.440.000
30 2 Rp 6.220.000 Rp12.220.000
30 2 Rp 2.000.000 Rp10.220.000
Accoount : Accounts Receivable Account No : 12
post Balance
Date
Item Ref Debit Credit Debit Credit
2016
Rp12.440.00
Nov 23 1 0 Rp 12.440.000
Rp
30 2 8.000.000 Rp 4.440.000
Account : Supplies Account No : 13

Post Balance
Ref Debit Credit
2016
Rp
Nov 10 1 1.860.000 Rp 1.860.000
Account : Prepaid Insurance Account No : 14

Post Balance
Ref Debit Credit
2016
Rp
Nov 15 1 2.400.000 Rp 2.400.000
Account : Equipment Accoount : 16
Post Balance
Ref Debit Credit
2016
Nov 6 1 Rp12.880.000 Rp 12.880.000
Account : Vehicle Account : 18

Post Balance
Ref Debit Credit
2016
Nov 8 1 Rp32.500.000
Account : Notes Payable Account : 21

Post Balance
Date Item Ref Debit Credit Debit Credit
2016
Nov 8 1 Rp26.000.000 Rp 26.000.000
Account : Accounts Payable Account No : 22

Post Balance
Ref Debit Credit
2016
Rp12.880.00 Rp12.880.00
Nov 6 1
0 0
Rp13.980.00
24 1 Rp 1.100.000
0
30 2 Rp 6.200.000 Rp 7.760.000
Account : Peni Hapsari Capital Accoount No : 31

Post Balance
Ref Debit Credit
2016
Rp27.750.00
Nov 1 1
0 Rp27.750.000
Accoount : Peni Hapsari Drawing Account No : 32

Post Balance
Ref Debit Credit
2016
Nov 30 2 Rp 2.000.000 Rp 2.000.000
Account : Fees Earned Account No : 41

Post Balance
Ref Debit Credit
2016
Nov 12 1 Rp 7.500.000 Rp 7.500.000
Rp12.440.00 Rp19.940.00
23 1
0 0
Account : Wages Expense Account No : 51

Post Balance
Ref Debit Credit
2016
Nov 30 2 Rp 4.750.000 Rp 4.750.000
Account : Rent Expense Account No : 53

Post Balance
Ref Debit Credit
2016
Nov 1 1 Rp 4.000.000 Rp 4.000.000
Account : Utilities Expense Account No : 54

Post Balance
Ref Debit Credit
2016
Nov 29 2 Rp 3.600.000 Rp 3.600.000
Account : Vehicle Expense Account No : 55
Post Balance
Ref Debit Credit
2016
Rp
Nov 24 1 1.100.00
1.100.000
Account : Miscellaneous Expense Account No : 59

Post Balance
Ref Debit Credit
2016
Rp
Nov 29 2 Rp 1.700.000
1.700.000
4. Rp. 4.790.000 ( Rp. 19.940.000 – Rp. 4.750.000 – Rp. 4.000.000 – Rp. 3.600.000 - Rp. 1.100.000 – Rp. 1.700.000 )
5. As will discussed in chapter 3, various adjusments are normally required at the end of the accounting period. For example, adjusments for supplies used,
insurance expired, and depreciation would probably be required
PROBLEM S 2-5A
1.
The Bahtiar Group

August 31, 2016
Balance
Description
Debit Credit
Cash Rp 22.400.000
Accounts Receivable Rp 48.000.000
Equipment Rp196.000.000
Notes Payable Rp117.600.000
Accounts Payable Rp 30.800.000
Rifat Bahtiar Capital Rp122.150.000
Rifat Bahtiar Drawing Rp 63.000.000
Fees Earned Rp454.450.000
Wages Expense Rp270.000.000
Advertising Expense Rp 25.200.000
Gas, Electricity, and Water Expense Rp 24.150.000
Rp725.000.000 Rp725.000.000
* Rp. 17.300.000 + Rp. 6.000.000 (a) - Rp. 900.000 (b)
2. No. The trial balance indicates only that the debits and credits are equal. Any errors that have the same effect on debits and credits will not affect the balancing of
the trial balance.
BAB 3
PROBLEM S 3-1A
1.
a Supplies Rp 4.330.000
Supplies Used ( Rp 5.620.000 - Rp 1.290.000 )
b Unearaned Rent Rp 1.250.000

Rent Revenue Rp 1.250.000
Rent Earned ( Rp 5.000.000 + 4 Months )
c Wages Expense Rp 2.290.000

Wages Payable Rp 2.290.000
Accurated Wages
d Accounts Receivable Rp16.825.000

Accurated Fees Earned
e Depreciation Expense Rp 4.600.000

Accumulated Depreciation-Office Equipment Rp 4.600.000
Depreciation Expense
2. Adjusting entries are a planned part of the accounting process to update the accounts. Correcting entries are not planned, but arise only when necessary to correct
errors.
PROBLEM S 3-2A
a Accounts Receivable Rp11.150.000
b Supplies Expense Rp 2.450.000

Supplies Esed ( Rp 3.350.000 - Rp 900.000 )
c Rent Expense Rp 6.000.000

Prepaid Rent Rp 6.000.000
Prepaid Rent Expired
d Depreciation Expense Rp 8.950.000

Accurated Depreciation-Equipment Rp8.950..000
Equipment Depreciation
e Unearned Fees Rp 2.000.000

Fees Earned Rp 2.000.000
Fees Earned ( Rp 12.000.000 - Rp 2.000.000 )
f Wages Expense Rp 4.840.000

Wages Payable Rp 4.840.000
Accurated Wages
2. Fees Earned would be understated by Rp. 11.150.000; Wages Expense would be understated by Rp. 4.840.000; and Net Income would be undersated by Rp.
6.310.000 ( Rp. 11.150.000 – Rp. 4.840.000 ).
3. Accounts Receivable would be understated by Rp. 11.150.000; Total Assets would be undestated by Rp. 11.150.000; Wages Payable Rp. 4.840.000; Total
Liabilities would be understated by Rp. 4.840.000; Owner’s Capital would be undestated by Rp. 6.310.000 ( Rp. 11.150.000 – Rp. 4.840.000 ); and Total Liabilities
and Owner’s Equity would be understated by Rp. 11.150.000 ( Rp. 4.840.000 + Rp. 6.310.000 ).
4. There is no effect on the “Net Increase or Decrease in cash” on the statement of cash flows, since adjusting entries do not affect cash
PROBLEM S 3-3A
1.
Rp
a Accounts Receivable 9.850.000
Rp
Fees Earned 9.850.000
Rp
b Supplies Expense 11.540.000
Rp
Supplies 11.540.000
Rp
c Depreciation Expense 6.470.000
Rp
Accumulated Depreciation-Equipment 6.470.000
Rp
d Unearned Fees 15.000.000
Rp
Fees Earned 15.000.000
Fees Earned
Rp
e Wages Expense 5.200.000
Wages Payable Rp
5.200.000
Accured Wages
2. Revenues............... Rp. 294.750.000

Expenses............... 226.350.000 ( Rp. 94.500.000 + Rp. 72.000.000 + Rp. 51.750.000 + Rp. 8.100.000 )
Net Income........... Rp. 68.400.000
3. Revenue................. Rp. 319.600.000 ( Rp. 294.750.000 + Rp. 9.850.000 + Rp. 15.000.000 )
Expenses................ 294.560.000 ( Rp. 226.350.000 + Rp. 11.540.000 + Rp. 6.470.000 + Rp. 5.200.000 )
Net Income............ Rp. 25.040.000
4. The effect of the adjusting entries on Karina Febriani, Capital is the difference in net income in (2) and (3) of –Rp. 43.360.000 ( Rp. 25.040.000 – Rp.68.400.000 ),
which incerase Karina Febriani, Capital.
PROBLEM S 3-4A
1.
2014
Rp
Nov 30 Supplies Expense 8.850.000
Rp
Supplies 8.850.000

Rp
30 Insurance Expense 10.400.000
Rp
Prepaid Insurance 10.400.000
Insurance Expired ( Rp 14.250 - Rp 3.850.000 )

Rp
30 Depreciation Expense-Equipment 11.600.000
Rp
Accumulated Depreciation-Equipment 11.600.000
( Rp 106.100.000 - Rp 94.500.000 )

Rp
30 Depreciation Expense-Automobiles 7.300.000
Rp
Accumulated Depreciation-Automobiles 7.300.000
Automobile Depreciation
( Rp 62.050.000 - Rp 54.750.000 )

Rp
30 Utilities Expense 1.200.000
Rp
Accounts Payable 1.200.000
Accured Utilities Expense
( Rp 26.130.000 - Rp 24.930.000 - Rp 12.900.000 )

Rp
30 Salary Expense 8.100.000
Rp
Salaries Payable 8.100.000
Accured Salary ( Rp 525.000.000 - Rp 516.900.000 )

Rp
30 Unearned Service Fees 9.000.000
Rp
Service Fees Earned 9.000.000
Service Fees Earned ( Rp 18.000.000 - Rp 9.000.000,
or
Rp 742.800.000 - Rp 733.800.000 )
PROBLEM S 3-5A
1.
a Insurance Expense Rp 1.200.000
Insurance Expired ( Rp 7.200.000 - Rp 6.000.000 )

b Suuplies Expense Rp 1.500.000
Supplies Used ( Rp 1.980.000 - Rp 480.000 )

c Depreciation Expense-Building Rp 7.500.000
Accumulated Depreciation-Building Rp 7.500.000
Building Depreciation

d Depreciation Expense-Equipment Rp 4.150.000
Accumulated Depreciation-Equipment Rp 4.150.000

e Unearned Rent Rp 5.200.000
Rent Revenue Earned ( Rp 6.750.000 - Rp 1.550.000 )
f Salaries and Wages Expense Rp 3.200.000

Salaries and Wages Payable Rp 3.200.000
Accured Salaries and Wages

g Accounts Receivable Rp11.330.000
Accured Fees Earned
2.
FIRDAUS COMPANY
Adjusting Trial Balance
August 31, 2016
Debit Credit
Balance Balance
Cash Rp 7.500.000
Supplies Rp 480.000
Land Rp 112.500.000
Building Rp 150.250.000
Accumulated Depreciation-Equipment Rp 102.100.000
Unearned Rent Rp 1.550.000
Feri Firdaus, Capital Rp 221.000.000
Feri Firdaus, Drawing Rp 15.000.000
Fees Earned Rp 335.930.000
Salaries and Wages Expense Rp 196.570.000
Utilities Expense Rp 42.375.000
Repairs Expense Rp 17.250.000
Depreciation Expense-Building Rp 7.500.000
Depreciation Expense-Equipment Rp 4.150.000
Insurance Expense Rp 1.200.000
Supplies Expense Rp 1.500.000
Rp 776.180.000 Rp 776.180.000
BAB 4
PROBLEM S 4-1B
JUSTISIA COMPANY
Income Statement
For the Year Ended June 30, 2016
Revenues :
Rent Revenue Rp3.000.000
Total Revenues Rp286.750.000
Expenses :
Salaries and Wages Expense Rp147.000.000

Travel Expense Rp 18.750.000
Total Expense Rp298.775.000

Net Loss Rp 12.025.000
JUSTISIA COMPANY
Statement of Owner's Equity
For the Year Ended June 30, 2016
Tami Utami, Capital, July 1, 2015 Rp 361.300.000
Net Income for the year Rp 12.025.000
Add Withdrawals Rp 20.000.000
Decrease in Owner's Equity Rp 32.025.000
Tami Utami, Capital, June 30, 2016 Rp 329.275.000
JUSTISIA COMPANY
Balance Sheet
December 31, 2016
Assets Liabilities
Current assets : Current liabilities :
Cash Rp 5.100.000 Accounts Payable Rp 9.750.000
Accounts Receivable Rp 26.500.000 Salaries and Wages Payable Rp 1.900.000
Prepaid Insurance Rp 2.300.000 Unearned Rent Rp 1.500.000
Supplies Rp 525.000 Total liabilities Rp 13.150.000.000
Total current assets Rp 34.425.000
Property, Plant, and Equipment :
Land Rp 80.000.000
Building Rp 340.000.000 Owner's Equity
Less Accumulated Depreciation Rp 193.000.000 Rp 147.000.000 Tami Utami, capital Rp 329.275.000
Less Accumulated Depreciation Rp 59.000.000 Rp 81.000.000
Total property, plant, and
equipment Rp 308.000.000 Total liabilities and owners's
Total assets Rp 342.425.000 equity Rp 342.425.000
2016
June 30 Fees Earned Rp 238.750.000
Income Summary Rp 286.750.000
30 Income Summary Rp 298.775.000

Salaries and Wage Expense Rp 147.000.000
Travel Expense Rp 18.750.000
30 Tami Utami, Capital Rp 12.025.000

Income Summary Rp 12.025.000
30 Tami Utami, Capital Rp 20.000.000

Tami Utami, Drawing Rp 20.000.000
JUSTISIA COMPANY
Post-Closing Trial Balance
June 30, 2016
Debit Credit
Balance Balance

Cash Rp 5.100.000
Supplies Rp 525.000
Land Rp 80.000.000
Building Rp 340.000.000

Accumulated Depreciation-
Unearned Rent Rp 1.500.000
Tami Utami, Capital Rp 329.275.000
Rp 594.425.000 Rp 594.425.000
PROBLEM HAL 224 RM MUSIC
End of Working Paper
For Two Month Ended By July 2016
unadjusment trial balance Adjusment Adjusted trial balance

Account name
Debet Credit Debet Credit Debet Credit

Cash Rp9.945.000 Rp9.945.000
Account receivable Rp2.750.000 Rp1.400.000 Rp4.150.000
Supplies Rp1.020.000 Rp745.000 Rp275.000
Prepaid Insurance Rp2.700.000 Rp225.000 Rp2.475.000

Office equipment Rp7.500.000 Rp7.500.000
Accumulated depreciation Rp50.000 Rp50.000
Of office equipment
Account Payable Rp8.350.000 Rp8.350.000
Salary Debet Rp140.000 Rp140.000
Prepaid Income Rp7.200.000 Rp360.000 Rp3.600.000

Riki Martin capital Rp9.000.000 Rp9.000.000
Riki Martin Prive Rp1.750.000 Rp1.750.000
Service Revenue Rp16.200.000 Rp5.000.000 Rp21.200.000
Music Expense Rp3.160.000 Rp3.160.000
Salary Expense Rp2.800.000 Rp2.940.000
Office Rental Expense Rp2.550.000 Rp2.550.000
Advertising Expense Rp1.500.000 Rp1.500.000
Equipment Rental Expense Rp1.375.000 Rp1.375.000
Untility Expense Rp1.215.000 Rp1.215.000
Supplies Expense Rp180.000 Rp745.000 Rp925.000
Insurance Expense Rp225.000 Rp225.000
Depreciation Expense Rp150.000 Rp50.000
Other Expnse Rp1.855.000 Rp1.855.000
Rp40.750.000 Rp40.750.000 Rp6.160.000 Rp6.160.000 Rp42.340.000 Rp42.340.000
RM MUSIC
Income Statement
For Two Month Ended By July 2016
Expense :
Music Expense Rp3.160.000
Salary Expense Rp2.940.000
Office Rental Expense Rp2.550.000
Advertising Expense Rp1.500.000
Equipment Rental Expense Rp1.375.000
Untility Expense Rp1.215.000
Supplies Expense Rp925.000
Insurance Expense Rp225.000
Depreciation Expense Rp50.000
Other Expense Rp1.855.000
Total Rp16.245.000-
Net Income Rp4.955.000
RM MUSIC
Owner’s Equity
For the Month Ended July 2016
Riki Martin’s Capital, 1 juny 2016 Rp9.000.000
Additional Investment by Owner’s Rp5.000.000
Net Income During The Month Rp4.955.000+
Rp9.955.000
Minus WithDrawal Rp1.750.000-
Increasein Owner’s Equity Rp8.020.000+
Riki Martin’s Capital , 31 July 2016 Rp17.205.000
RM MUSIC
Balance Sheet
For the Month For Ended July2016
Assets Liabilities
Comen Assets : Account Payable Rp8.350.000
Cash Rp14.945.000 (+) invesment Prepaid Income Rp3.600.000
Account Receivable Rp4.150.000 Salary Debt Rp140.000 -
Supplies Rp275.000 Total Liabilities Rp12.090.000
Prepaid Insurance Rp2.475.000+
Total Rp21.845.000 Owner’s Equity
Riki Martin’s Capital Rp17.205.000 +
Fixed Assets : Total liabilities & Rp29.295.000
Office Equipment Rp7.500.000 Owner Equity
Minus Accumulated Rp50.000
Depreciation -----------------
Total Rp7.450.000
Total Assets Rp29.295.000
JOURNAL
Post
Date Journal Debet Credit
Reff
2016 Closing Jurnal

3 Rp21.200.00
July
1 Service Revenue 41 0
Rp21.200.00
Income Sumary 33 0
3 Rp16.245.00
1 Income Sumary 33 0
Music Expense Rp3.610.000

Salary Expense 51 Rp2.940.000
Office Rental Expense 52 Rp2.550.000
Advertising Expense Rp1.500.000
Equipment Rental Expense 52 Rp1.375.000
Untility Expense Rp1.215.000
Supplies Expense 53 Rp925.000
Insurance Expense 55 Rp225.000
Depreciation Expense 54 Rp50.000
Other Expense 59 Rp1.855.000
3
1 Income Sumary 33 Rp4.955.000
RikiMartin's Capital 31 Rp4.955.000
3
1 Riki Martin's Capital 31 Rp1.750.000
Riki Martin's Prive 32 Rp1.750.000
RM MUSIC
End Of periode Working paper
For Two Moment Ended By July
Unadjusted trail balance Adjustment Adjusted Trial Balance Income Stattment Balance Sheet
Account Name
Debet credit Debet Credit Debet Credit Debet Credit Debet Credit
Cash Rp9.945.000 Rp9.945.000 Rp9.945.000
account Receivable Rp2.750.000 Rp1.400.000 Rp4.150.000 Rp4.150.000
supplies Rp1.020.000 Rp743.000 Rp275.000 Rp275.000
Prepaid Insurance Rp2.700.000 Rp225.000 Rp2.475.000 Rp2.475.000
Offi ce Equipment Rp7.500.000 Rp7.500.000 Rp7.500.000
Accumulated Dep Rp50.000 Rp50.000
Ciation Of Offi ce Rp50.000
Equipment
Account Payable Rp8.350.000 Rp8.350.000 Rp8.350.000
Salary Debt Rp140.000 Rp140.000 Rp140.000
Prepain Income Rp7.200.000 Rp3.600.000 Rp3.600.000 Rp1.600.000
RM's Capital Rp9.000.000 Rp9.000.000 Rp9.000.000
RM's Prive Rp1.750.000 Rp1.750.000
Service Revenues Rp16.200.000 Rp5.000.000 Rp21.200.000 Rp21.200.000
Music Expense Rp3.610.000 Rp3.610.000 Rp3.610.000
Salary Expense Rp2.800.000 Rp140.000 Rp2.940.000 Rp2.940.000
Offi ce Rental Expense Rp2.550.000 Rp2.550.000 Rp2.550.000
Advertising Expense Rp1.500.000 Rp1.500.000 Rp1.500.000
Equipment Rental Rp1.375.000 Rp1.375.000 Rp1.375.000
Expense
Untility Expense Rp1.215.000 Rp1.215.000 Rp1.215.000
Supplies Expense Rp180.000 Rp745.000 Rp925.000 Rp925.000
Insurance Expense Rp225.000 Rp225.000 Rp225.000
Depreciation Expense Rp30.000 Rp50.000 Rp50.000
Other Expense Rp1.855.000 Rp1.855.000 Rp1.855.000
Rp16.245.000 Rp21.200.000 Rp26.095.000 Rp21.140.000
Net income Rp4.955.000 Rp4.955.000
Rp21.200.000 Rp21.200.000 Rp26.095.000 Rp26.095.000
RM MUSIC
Trial Balance After Closing
30 july 2016
Debet Credit
Cash Rp14.945.000
Account Receivable Rp4.150.000
Supplies Rp275.000
Prepaid Insurance Rp2.475.000
Office Equipment Rp7.500.000
Accumulated Depreciation Of Office Equipment Rp50.000
Account Payable RP8.350.000
Salary Debt Rp140.000
Prepaid Income Rp3.600.000
Riki Martin’s Capital Rp17.203.000
Rp29.345.000 Rp29.345.000
Halaman 225
Journal
Date Journal Reff Debet Credit

2016 3 cash 11 Rp4.500.000
May Prepaid Income 23 Rp4.500.000
5 Cash 11 Rp2.450.000
Account Receivable 12 Rp2.450.000
9 Other Expense 59 Rp225.000
Cash 11 Rp225.000
13 Account Payable 21 Rp640.000
Cash 11 Rp640.000
15 Account Receivable 12 Rp9.180.000
Service Revenue 41 Rp9.180.000
16 Salary Expense 51 Rp750.000
Cash 11 Rp750.000
17 Cash 11 Rp8.360.000
Date Account Name Reff Debet Ctedit
2016 20 Supplies 14 Rp735.000
May Account Payable 21 Rp735.000
25 Cash 11 Rp7.900.000
27 Cash 11 Rp9.520.000
Account Receivable 12 Rp9.520.000
Cash 11 Rp750.000
Cash 11 Rp260.000
Cash 11 Rp810.000
31 Cash 11 Rp3.300.000
31 Prive 32 Rp10.500.000
Cash 11 Rp10.500.000
BUKU BESAR
Cash No.Akun : 11
Balance
Date Explanation P/R Debet Credit
Debet Credit
201
1
6 Saldo Rp22.100.000 Rp22.100.000
May 3 Depreciation 5 Rp4.500.000 Rp26.600.000
5 Reception 5 Rp2.450.000 Rp29.050.000
9 Payment 5 Rp225.000 Rp28.852.000
1
5
3 Payment Rp640.000 Rp28.185.000
1
5
6 Payment Rp750.000 Rp27.435.000
1
5
7 Reception Rp8.360.000 Rp35.795.000
2
6
5 Reception Rp7.900.000 Rp43.695.000
2
6
7 Reception Rp9.520.000 Rp53.215.000
2
6
8 Payment Rp750.000 Rp52.465.000
3
6
0 Payment Rp260.000 Rp52.205.000
3
6
1 Payment Rp810.000 Rp51.395.000
3
6
1 Reception Rp3.300.000 Rp54.695.000
3
6
1 Taking Rp10.500.000 Rp44.195.000
Account Receivable No.Akun : 12

Balance
Debet Credit
201 1 Saldo Rp3.400.000 Rp3.400.000
6
May 5 Payment 5 Rp2.450.000 Rp950.000
1
5
5 Reception Rp9.180.000 Rp10.130.000
2
6
1 Reception Rp4.820.000 Rp14.950.000
2
6
7 Payment Rp9.520.000 Rp5.430.000
3
6
1 Reception Rp2.650.000 Rp8.080.000
Supplies No.Akun : 14
Balance
Debet Credit
201
1
6 Saldo Rp1.350.000 Rp1.350.000
2
May 6
0 Purchased Rp735.000 Rp2.085.000
Account Payable No.Akun : 21

Balance
Debet Credit
201
1
6 Saldo Rp800.000 Rp800.000
1
May 5
3 Payment Rp640.000 Rp160.000
2
6
0 Purchased Rp735.000 Rp895.000
Prepaid Income No.Akun : 23

Date Explanation P/R Debet Credit Balance
Debet Credit
2016 1 Saldo Rp2.500.000 Rp2.500.000
May 3 Reception 5 Rp4.500.000 Rp8.000.000
Rahma Lulu’s Capital No.Akun : 31

Balance
Debet Credit
2016 1 Saldo Rp42.300.000 Rp42.300.000
May
Rahma Lulu’s Prive No.Akun : 32

Balance
Debet Credit
2016 1 Saldo Rp10.500.000 Rp10.500.000
May
Income Summary No.akun : 33

Balance
Debet Credit
201 3
8
6 1 Closing Rp40.000.000 Rp40.000.000
3
May 8
1 Closing Rp6.695.000 Rp33.305.000
3
8
1 Closing Rp33.305.000 -
Service Revenue No.Akun : 41
Balance
Debet Credit
201 1
5
6 5 Reception Rp9.180.000 Rp9.180.000
1
May 5
7 Reception Rp8.360.000 Rp17.540.000
2
6
1 Reception Rp4.820.000 Rp22.360.000
2
6
5 Reception Rp7.900.000 Rp30.260.000
3
6
1 Reception Rp3.300.000 Rp33.560.000
3
6
1 Reception Rp2.650.000 Rp36.210.000
Salary Expense No.Akun : 51

Balance
Debet Credit
201 1
5
6 6 Payment Rp750.000 Rp750.000
2
May 6
8 Payment Rp750.000 Rp1.500.000
Other Expense No.Akun : 59

Balance
Debet Credit
201
9 5
6 Payment Rp225.000 Rp225.000
3
May 6
0 Payment Rp260.000 Rp485.000
3
6
1 Payment Rp810.000 Rp1.295.000
Rahma Consulting
Unjusted Trial Balance
30 May 2016
Debet Credit
Cash Rp44.195.000
Supplies Rp2.085.000
Prepaid Rent Rp3.200.000
Accumulated Depreciation Rp330.000
Account Payable Rp895.000
Rahma Lulu’s capital Rp42.300.000
Rahma Lulu’s Prive Rp10.500.000
Rent Expense 0
Depreciation Expense 0
Insurance Expense 0
Supplies Expense 0
Rahma Consulting
End Of Period Working Paper
For Month Ended On 31 May 2016
Unadjusted Trial Balance Adjusted Adjusted Trial Balance
Account Name
Debet Credit Debet Credit Debet Credit
Rp44.195.00 Rp44.195.00
Cash 0 0
Account receivable Rp8.080.000 Rp8.080.000
Supplies Rp2.085.000 Rp1.370.000 Rp715.000
Prepaid Rent Rp3.200.000 Rp1.600.000 Rp1.600.000
Prepaid Insurance Rp1.500.000 Rp275.000 Rp1.225.000
Rp14.500.00 Rp14.500.00
Office Equipment 0 0
Accumulated Dep Rp330.000 Rp330.000 Rp660.000
Account Payable Rp895.000 Rp895.000
Salary debt Rp120.000 Rp325.000 Rp445.000
Prepaid Income Rp7.000.000 Rp3.790.000 Rp3.210.000
Rp42.300.00 Rp42.300.00
Rahma Lulu's Capital 0 0
Rp10.300.00 Rp10.300.00
Rahma Lulu's Prive 0 0
Rp36.210.00 Rp40.000.00
Service Revenue 0 Rp3.790.000 0
Salary Expense Rp1.500.000 Rp325.000 Rp1.825.000
Rent Expense Rp1.600.000 Rp1.600.000
Depreciation Expense Rp330.000 Rp330.000
Insurance Expense Rp275.000 Rp275.000
Supplies Expense Rp1.370.000 Rp1.370.000
Other Expense Rp1.295.000 Rp1.295.000
Rp86.855.00 Rp86.855.00 Rp87.510.00 Rp87.510.00
0 0 Rp7.690.000 Rp7.690.000 0 0
Ayat Jurnal Penyesuaian
Date Journal post Debet Credit

Reff
2016
May 31 Insurance Expense 55 Rp275.000
Prepaid Insurance 16 Rp275.000
Used Insurance
31 Supplies Expense 53 Rp1.370.000
Supplies 14 Rp1.370.000
Used Supplies
(2.085.000 - 715.000 )
31 Depreciation Expense 54 Rp330.000
Accumulated Depreciation 19 Rp330.000
Of Office Equipment
Salary Debt 22 Rp325.000
31 Rent Expense 52 Rp1.600.000
Prepaid rent 15 Rp1.600.000
Rent Used During May
31 Prepaid insurance 23 Rp3.790.000
(7.000.000 - 3.210.000)
Rahma Consulting
Adjusted Trial Balance
31 May 2016
Debet Credit
Cash Rp44.195.000
Supplies Rp715.000
Prepaid Rent Rp1.600.000
Rahma Lulu’s capital Rp42.300.000
Rahma Lulu’s Prive Rp10.500.000
Rent Expense Rp1.600.000
Supplies Expense Rp1.370.000
Rahma Consulting
Income Statment
For Month Ended 31 May 2016
Expense :
Rent Expense Rp1.600.000
Supplies Expense Rp1.370.000
Total Rp6.695.000
Net Income Rp33.305.000
Rahma Consulting
Owner Equity
Rahma Lulu’s Capital, 1 May 2016 Rp42.300.000
Net Income During The Month Rp33.305.000
Minus Withdrawal Rp10.500.000
Increase In Owner’s Equity Rp22.805.000 -
Rahma Lulu’s Capital, 31 May 2016 Rp65.105.000
Rahma Consulting
Balance Sheet
For The Month Ended 31 May 2016
Assets Liabilities
Cash Rp44.195.000 Account Payable Rp895.000
Account Receivable Rp8.080.000 Prepaid Income Rp3.120.000
Supplies Rp715.000 Salary Debt Rp445.000
Prepaid Insurance Rp1.225.000 Total Liabilities Rp4.550.000
Prepaid Rent Rp1.600.000 Owner’s Equity
Office Equipment Rp14.500.000 Rahma Lulu’s Capital Rp66.105.000
Minus Accumulated Dep -Rp660.000 Total Liabilitas & Owner Equity Rp69.655.000
Total Assets Rp69.655.000
Rahma Consulting
End Of Period Working Paper
Unadjusted trial balance Adjusment Adjusted Trial balance Income Statment Balance Sheet
Account Name
Debit Credit Debet Credit Debet Credit Debet Credit Debet Credit
Cash Rp195.000 Rp44.195.000 Rp44.195.000
Account Receivable Rp8.080.000 Rp8.080.000 Rp8.080.000
Supplies Rp2.085.000 Rp1.370.000 Rp715.000 Rp715.000
Prepaid Rent Rp3.200.000 Rp1.600.000 Rp1.600.000 Rp1.600.000
Prepaid Insurance Rp1.500.000 Rp275.000 Rp1.225.000 Rp1.225.000
Offi ce Equipment Rp14.500.000 Rp14.500.000 Rp14.500.000
Accumulated Dep Rp330.000 Rp330.000 Rp660.000 Rp660.000
Account Payable Rp895.000 Rp895.000 Rp895.000
Salary Debt Rp120.000 Rp325.000 Rp445.000 Rp445.000
Prepaid Income Rp7.000.000 Rp3.790.000 Rp3.210.000 Rp3.210.000
Rahma's Capital Rp42.300.000 Rp42.000.000 Rp42.000.000
Rahma's Prive Rp10.500.000 Rp10.500.000 Rp10.500.000
Service Revenue Rp36.210.000 Rp3.790.000 Rp40.000.000 Rp40.000.000
Salary Expense Rp1.500.000 Rp325.000 Rp1.825.000 Rp1.825.000
Rent Expense Rp1.600.000 Rp1.600.000 Rp1.600.000
Depreciation Expense Rp330.000 Rp330.000 Rp330.000
Insurance Expense Rp275.000 Rp275.000 Rp275.000
Supplies Expense Rp1.370.000 Rp1.370.000 Rp1.370.000
Other Expense Rp1.295.000 Rp1.925.000 Rp1.925.000
Rp6.695.000 Rp40.000.000 Rp80.815.000 Rp47.510.000
Net Income Rp33.305.000 Rp33.305.000
Rp40.000.000 Rp40.000.000 Rp80.815.000 Rp80.815.000
Closing Journal
Date Closing Journal Reff Debet Credit

May 31 Service Revenue 41 Rp40.000.000
2016 Income Summary 33 Rp40.000.000
Income Summary 33 Rp6.695.000
Salary Expense 51 Rp1.825.000
Rent Expense 52 Rp1.600.000
Depreciation Expense 54 Rp330.000
Insurance Expense 55 Rp275.000
supplies Expense 53 Rp1.370.000
Other Expense 59 Rp1.925.000
31 Income Summary 33 Rp33.305.000
Rahma Lulu's Capital 31 Rp33.305.000
31 Rahma Lulu's Capital 31 Rp10.500.000
Rahma Lulu's Prive 32 Rp10.500.000
Rahma Consulting
Trial Balance After Closing
31 may 2016
Account Debet Credit
Cash Rp44.195.000
Supplies Rp715.000
Prepaid rent Rp1.600.000
Rahma Capital Rp25.105.000
Rp29.345.000 Rp29.345.000
BAB 5
PROBLEM S 5-1B
Revenue Journal
Page 1
Invoice Post Accounts Rec. Dr. Fees

Date No. Account Debited Ref Earned Cr.
2016
Jan. 18 1 Mitra Jaya √ Rp 490.000
20 2 Cakra Sentosa √ Rp 340.000
24 3 Semeru √ Rp 750.000
27 4 Argopuro √ Rp 680.000
28 5 Wijaya Mulia √ Rp 120.000
30 6 Cakra Sentosa √ Rp 200.000
31 7 Semeru √ Rp 295.000
31 Rp 28.875.000
( 12 ) ( 41 )
Journal Page 1
Post
Date Description Ref Debit Credit
2016
Jan. 28 Supplies 14 Rp 100.000
Fees Earned 41 Rp 100.000
Accounts Receivable Subsidiary Ledger
Nama : Wijaya
Mulia
Date Ite Post Ref Debit Credit Balance
m
2016
Jan. 28 R1 Rp 120.000 Rp 120.000
XNama : Argopuro
Post
Date Item Ref Debit Credit Balance
2016
Jan. 27 R1 Rp 680.000 Rp 680.000
Nama : Semeru
Post
2016
Jan. 24 R1 Rp 750.000 Rp 750.000
31 R1 Rp 295.000 Rp1.045.000
Nama : Mitra Jaya
Post
2016
Jan. 18 R1 Rp 490.000 Rp 490.000
Nama : Cakra Sentosa
Post
2016
Jan. 20 R1 Rp 340.000 Rp 340.000
30 R1 Rp 200.000 Rp 540.000
General Ledger
Account : Accounts
Receivable Account No : 12
Post Balance
2016
Jan. 31 R1 Rp 2.875.000 Rp 2.875.000
Account : Supplies Account No : 14

Post Balance
2016
Jan. 28 J1 Rp 100.000 Rp 100.000
Account : Fees Earned Account No : 41

Post Balance
2016
Jan. 28 J1 Rp 100.000 Rp 100.000
31 R1 Rp 2.875.000 Rp 2.975.000
3. a. Rp. 2.875.000 ( Rp. 120.000 + Rp. 680.000 + Rp. 1.045.000 + Rp. 490.000 + Rp. 540.000 )
b. Rp. 2.875.000
4. The computerized system is much more efficient. Each sales transaction would be entered into an electronic invoice form. The postings to the accounts receivable
subsidiary and fees aerned ledger would be automatic. Also, all sums and totals in the subsidiary ledger are calculated automatically. There aould be no seperate
postings to an account receivable control account, because there would be no need to verify the accuracy af account totals. There would not be a math or posting error.
The computerized system would alsa provide management current customer account balance information, since the postings are aoutomatic.
PROBLEM S 5-2B
General Ledger
Account : Cash Account No : 11

Post Balance
2016
June 1 Balance √ Rp 18.340.000
30 CR36 Rp 9.270.000 Rp 27.610.000
Account : Accounts
Receivable Account No : 12
Post Balance
2016
30 J1 Rp 1.800.000 Rp 850.000
30 R40 Rp 6.200.000 Rp 7.050.000
30 CR36 Rp 4.750.000 Rp 2.300.000
Account : Office Equipment Account No : 18

Post Balance
2016
30 J1 Rp 1.800.000 Rp 36.500.000
Account : Fees Earned Account No :

Post Balance
2016
June 30 R40 Rp 6.200.000 Rp 6.200.000
30 CR36 Rp 4.520.000 Rp 10.720.000
Accounts Receivable Subsidiary Ledger
Nama : CV Angkasa
Date Item Post Ref Debit Credit Balance

2016
June 1 √ Rp 1.670.000
Balanc
e
3 CR36 Rp 1.670.000 -
23 R40 Rp 860.000 Rp 860.000
Nama : Ciremai
Properti

2016
June 1 √ Rp 980.000
Balanc
e
7 R40 Rp 670.000 Rp 1.650.000
14 CR36 Rp 980.000 Rp 670.000
16 R40 Rp 400.000 Rp 1.070.000

20 CR36 Rp 670.000 Rp 400.000
Nama : CV Bukit
Barisan

2016
June 10 R40 Rp 2.840.000 Rp 24.840.000
30 J1 Rp 1.800.000 Rp 1.040.000
Nama : CV Adidaya

2016
June 2 R40 Rp 1.430.000 Rp 1.430.000
18 CR36 Rp 1.430.000 -
3.,4., and
5. Revenue Journal
Page 40
Invoice Post Accounts Rec. Dr. Fees
Date No. Account Debited Ref Earned Cr.
2016
June 2 717 CV Adidaya √ Rp 1.430.000
7 718 Ciremai Properti √ Rp 670.000
10 719 CV Bukit Barisan √ Rp 2.840.000
16 720 Ciremai Properti √ Rp 400.000
23 721 CV Akasia √ Rp 860.000
30 Rp 6.200.000
(12) (41)
Cash Receipts Journal
Page 36
Post
Ref
Fees Earned Accts. Rec.
Date Account Credited Cr. Cr. Cash Dr.
2016
June 3 CV Akasia √ Rp 1.670.000 Rp 1.670.000
14 Ciremai Properti √ Rp 980.000 Rp 980.000
18 CV Adidaya √ Rp 1.430.000 Rp 1.430.000
20 Ciremai Properti √ Rp 670.000 Rp 670.000
30 Fees Earned Rp 4.520.000 Rp 4.520.000
30 Rp 4.520.000 Rp 4.750.000 Rp 9.270.000
[41] [ 12 ] [ 11 ]
Journal Page 1
Date Description Post Debit Credit
Ref
2016
June 30 Office Equipment 18 Rp 1.800.000
Accounts Receivable-
Ridge
Communities 12/√ Rp 1.800.000
The subsidiary account for Ride Communities must also be posted for an Rp 1.800.000 credit.
6. The sum of the customer balance is in agreement with the controlling account.
Both have balance of Rp. 2.300.000 ( Rp. 860.000 + Rp. 400.000 + Rp. 1.040.000 ).
7. In an automated system, individual sales transactions are posted automatically to the general ledger at the time of the original transaction. Thus, there is no need to
post summary totals to the general ledger accounts. The accounts receivable account reported on the balance sheet is often merely the sum of the individual customer
accounts.
PROBLEM S 5-3B
1.and 4.
General Ledger
Account : Field
Supplies Account No : 14
Post Balance
2016
May 1 Balance √ Rp 6.200.000

31 P30 Rp 16.900.000 Rp 23.100.000
Account : Office
Supplies Account No : 15
Post Balance
2016

31 P30 Rp 1.105.000 Rp 2.595.000
Account : Office
Equipment Account No : 18
Post Balance
2016

19 P30 Rp 8.150.000 Rp 27.550.000
Account : Accounts
Payable Account No : 21
Post Balance
2016

31 P30 Rp 26.155.000 Rp 31.300.000
2. and
4. Accounts Payable Subsidiary Ledger
Nama : Biduk Mebel

2016
May 1 √ Rp 3.900.000
Balanc
e
19 P30 Rp 8.150.000 Rp 12.050.000
Nama : Berkat Jaya

2016
May 1 √ Rp 730.000
Balanc
e
15 P30 Rp 500.000 Rp 1.230.000
26 P30 Rp 265.000 Rp 1.495.000
Nama : Makmur
Abadi

2016
May 1 √ Rp 515.000
Balanc
e
3 P30 Rp 340.000 Rp 855.000
Nama : CV Halimun
Post
2016
May 8 P30 Rp 4.500.000 Rp 4.500.000
23 P30 Rp 2.450.000 Rp 6.950.000
30 P30 Rp 3.040.000 Rp 9.990.000
Nama : CV Galunggung
Post
2016
May 1 P30 Rp 3.240.000 Rp 3.240.000
12 P30 Rp 3.670.000 Rp 6.910.000
Purchases Journal
Accounts Field Office Other

Post Post
Payable Supplies Supplies Accounts
Ref Ref
Date Account Credited Cr. Dr. Dr. Dr. Amount
2016
May 1 CV Galunggung √ Rp 3.240.000 Rp 3.240.000
3 Makmur Abadi √ Rp 340.000 Rp 340.000
8 CV Halimun √ Rp 4.500.000 Rp 4.500.000
12 CV Galunggung √ Rp 3.670.000 Rp 3.670.000
15 Berkat Jaya √ Rp 500.000 Rp 500.000
19 Biduk Mebel √ Rp 8.150.000 Office Equipment 18 Rp 8.150.000
23 CV Halimun √ Rp 2.450.000 Rp 2.450.000
26 Berkat Jaya √ Rp 265.000 Rp 265.000
30 CV Halimun √ Rp 3.040.000 Rp 3.040.000
31 Rp 26.155.000 Rp 16.900.000 Rp 1.105.000 Rp 5.150.000
[21] [14] [15] [√]
5. a. Rp. 31.300.000 ( Rp. 12.050.000 + Rp. 1.495.000 + Rp. 855.000 + Rp. 9.990.000 + Rp. 6.910.000 )
b. Rp. 31.300.000
6. Supply chain management e-commerce applications are used to plan and coordinate transactions with suppliers
NAMA : GITA PURNAMA
NIM : 2062201235
KELAS : AK 1 SHIFT 2
MATA KULIAH : PENGANTAR AKUNTANSI
FAKULTAS : EKONOMI & BISNIS
SEMESTER : 1 (SATU)
JAWABAN UAS ( GANJIL )
JAWABAN TUGAS MANDIRI BAB 1 – 10 BUKU PAKET
TAHUN AJARAN 2020-2021

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l

3. Buatlah laporan posisi keuangan per 31 Desember 2016

Service Revenue Rp144.500.000

Laporan laba rugi

Laporan posisi keuangan

3. Hitung laba Netto pada bulan maret?

Prepaid Insurance Automobiles Blueprint Expense

Equipment Notes Payable Automobile Expense

Account Payable Risma Septina Capital Miscellaneous Expense

Profesional Fees Rent Expense

Risma Septiana Architec

Debit Balance Credit Balance

Risma Septiana Architec

Profesional Fees Rp 35.550.000

Ferdinan Simatupang Rp 30.000.000 Cash Rp 3.250.000

Accounts Payable Rp 8.750.000 Cash Rp 14.440.000

Cash Rp 875.000 Sales Commissions Rp 14.440.000

Office Salaries Expense Rp 3.000.000 Supplies Expense Rp 1.300.000

Cash Rp 3.000.000 Supplies Rp 1.300.000

Office Salaries Expense Automobile Expense

Debit Balance Credit Balance

Date Description Post Ref Debit Credit

Nov 1 Cash 11 Rp 27.750.000

Peni Hapsari Capital 31 Rp 27.750.000

1 Rent expense 53 Rp 4.000.000

Accaonts payable 22 Rp 12.880.000

Notes Payable 21 Rp 26.000.000

Fees Earned 41 Rp 7.500.000

15 Prepaid Insurance 14 Rp 2.400.000

23 Accounts Receivable 12 Rp 12.400.000

Fees Earned 41 Rp 12.400.000

24 Vehicle Expense 55 Rp 1.100.000

Accounts Payable 22 Rp 1.100.000

Nov 1 1 Rp27.750.000 Rp27.750.000

Account : Supplies Account No : 13

Account : Prepaid Insurance Account No : 14

Nov 6 1 Rp12.880.000 Rp 12.880.000

Account : Vehicle Account : 18

Account : Notes Payable Account : 21

Account : Accounts Payable Account No : 22

Account : Peni Hapsari Capital Accoount No : 31

Accoount : Peni Hapsari Drawing Account No : 32

Account : Fees Earned Account No : 41

Account : Wages Expense Account No : 51

Account : Rent Expense Account No : 53

Account : Utilities Expense Account No : 54

Account : Miscellaneous Expense Account No : 59

The Bahtiar Group

b Unearaned Rent Rp 1.250.000

c Wages Expense Rp 2.290.000

d Accounts Receivable Rp16.825.000

e Depreciation Expense Rp 4.600.000

b Supplies Expense Rp 2.450.000

c Rent Expense Rp 6.000.000

d Depreciation Expense Rp 8.950.000

e Unearned Fees Rp 2.000.000

f Wages Expense Rp 4.840.000