Muhammad Reza Pahlevi

NIM A031221032
Akuntansi Dasar Kelas C

Selected transactions for M. Acosta, an interior decorator, in her first month of

business, are as follows.

Jan. 2 Invested $10,000 cash in business.

3 Purchased used car for $3,000 cash for use in business.
9 Puchased supplies on account for $600.
11 Billed customers $2,400 for services performed.
16 Paid $350 cash for advertising.
20 Received $900 cash from customers billed on January 11.
23 Paid creditor $300 cash on balance owed.
28 Withdrew $1,000 cash for personal use by owner.

Account Debited Account Credited

(a) (b) (d) (a) (b) (d)
(c) (c)
Date Basic Specific Normal Basic Specific Normal
Effect Effect
Type Account Balance Type Account Balance
Owner's Owner's
2-Jan Asset Cash Increase Debit Increase Credit
Equity Capital

3-Jan Asset Vehicle Increase Debit Asset Cash Decrease Debit

Account
9-Jan Asset Supplies Increase Debit Liability Increase Credit
Payable
Account Owner's
11-Jan Asset Increase Debit Revenue Increase Credit
Receivable Equity
Owner's Advertising
16-Jan Increase Debit Asset Cash Decrease Debit
Equity Expense
Account
20-Jan Asset Cash Increase Debit Asset Decrease Debit
Receivable
Account
23-Jan Liability Decrease Credit Asset Cash Decrease Debit
Payable
Owner's Owner's
28-Jan Increase Debit Asset Cash Decrease Debit
Equity Drawing