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    TP 1

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    Raka Fajar
    The document discusses basic accounting principles and provides an accounting of transactions for a company during the month of June. [1] It establishes that the basic accounting equation is assets = liabilities + equity, meaning the balance sheet balances debits and credits. [2] It then lists common account titles and whether their normal balance is debit or credit. [3] Finally, it provides a general journal with 13 entries recording transactions over the month involving cash, equipment purchases, expenses, revenues, and payments of liabilities.

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    TP 1

    Uploaded by

    Raka Fajar
    21 views3 pages
    The document discusses basic accounting principles and provides an accounting of transactions for a company during the month of June. [1] It establishes that the basic accounting equation is assets = liabilities + equity, meaning the balance sheet balances debits and credits. [2] It then lists common account titles and whether their normal balance is debit or credit. [3] Finally, it provides a general journal with 13 entries recording transactions over the month involving cash, equipment purchases, expenses, revenues, and payments of liabilities.

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    The document discusses basic accounting principles and provides an accounting of transactions for a company during the month of June. [1] It establishes that the basic accounting equation is assets = liabilities + equity, meaning the balance sheet balances debits and credits. [2] It then lists common account titles and whether their normal balance is debit or credit. [3] Finally, it provides a general journal with 13 entries recording transactions over the month involving cash, equipment purchases, expenses, revenues, and payments of liabilities.

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    21 views3 pages

    TP 1

    Uploaded by

    Raka Fajar
    The document discusses basic accounting principles and provides an accounting of transactions for a company during the month of June. [1] It establishes that the basic accounting equation is assets = liabilities + equity, meaning the balance sheet balances debits and credits. [2] It then lists common account titles and whether their normal balance is debit or credit. [3] Finally, it provides a general journal with 13 entries recording transactions over the month involving cash, equipment purchases, expenses, revenues, and payments of liabilities.

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    of 3

    TUGAS PERSONAL KE-1

    1. Persamaan dasar akuntansi adalah rumus dimana harta sama dengan hutang dan modal.

    Harta = Hutang + Modal

    Secara sederhana, persamaan dasar akuntansi adalah pencatatan keuangan yang


    memperhatikan keseimbangan (balance) antara kredit dan debit.

    Normal Balance
    Account Financial Statement
    2. (Dr/Cr)

    Cash Asset Debit


    Salaries Expense Expense Debit
    Prepaid Insurance Liability Debit
    Building Asset Debit
    Maintenance Expense Expense Kredit
    Rent Expense Expense Kredit
    Inventory Asset Debit
    Depreciation Expense Expense Kredit
    Account Receivable Asset Debit
    Interest Payable Liability Kredit
    Land Asset Debit
    Supplies Asset Debit
    Equipment Asset Debit
    Utilities Expense Expense Kredit
    Retained Earnings Asset Debit
    Advertising Expense Expense Kredit
    Goodwill Asset Debit
    Account Payable Liability Kredit
    Service Revenue Revenue Kredit
    Notes Payable Liability Kredit
    Equity - Capital Equity Debit
    Salaries and Wages
    Liability Kredit
    Payable
    Sales Revenue Equity Kredit
    Unearned Service
    Equity Kredit
    Revenue
    Soal Kasus

    Diminta : Buatlah general journal atas transaksi perusahaan selama bulan Juni

    No Date Account Titles Debit Kredit


    1 01-Jun-17 Cash $ 10,000.00  
        Share Capital   $ 10,000.00
             
    2 02-Jun-17 Equipment $ 14,000.00  
        Cash   $ 2,000.00
        Notes Payable   $ 12,000.00
             
    3 03-Jun-17 Rent Expense $ 500.00  
        Cash   $ 500.00
             
    4 05-Jun-17 Account Receivable $ 4,800.00  
        Cash   $ 4,800.00
             
    5 09-Jun-17 Deviden $ 300.00  
        Cash   $ 300.00
             
    6 12-Jun-17 Supplies $ 150.00  
        Cash   $ 150.00
             
    7 15-Jun-17 Account Receivable   $ 1,250.00
        Cash $ 1,250.00  
             
    8 17-Jun-17 Membeli bahan bakar kredit   $ 100.00
        cash $ 100.00  
             
    9 20-Jun-17 Service Revenue   $ 1,250.00
        Cash $ 1,250.00  
             
    10 23-Jun-17 Note Payable $ 500.00  
        Cash   $ 500.00
             
    11 26-Jun-17 Utilities $ 250.00  
      Cash   $ 250.00
           
    Membayar bahan bakar 17
    12 29-Jun-17 $ 100.00  
    Juni
        Cash   $ 100.00
             
    13 30-Jun-17 Salaries Expense $ 1,000.00  
        Cash   $ 1,000.00
    Total $ 34,200.00 $ 34,200.00

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