GRANT ADVERTISING AGENCY

Trial Balance
December 31, 2002
Unadjusted Adjusted
D K D K
cash $ 11,000 $ 11,000
acc. reveivable $ 20,000 $ 21,500
art supplies $ 8,600 $ 5,000
prepaid insurance $ 3,350 $ 2,500
printing equipment $ 60,000 $ 60,000
accumulated depreciation $ 28,000 $ 35,000
acc. paylable $ 5,000 $ 5,000
interest payable $ - $ 150
notes payable $ 5,000 $ 5,000
uneraned advertising fees $ 7,200 $ 5,600
salaries payable $ - $ 1,300
Grant, Capital $ 25,500 $ 25,500
Grant, Drawing $ 12,000 $ 12,000
advertising revenue $ 58,600 $ 61,700
salaries exp $ 10,000 $ 11,300
insurance exp $ 850
interest exp $ 350 $ 500
depreciation exp $ 7,000
art supplies exp $ 3,600
rent exp $ 4,000 $ 4,000
TOTALS $ 129,300 $ 129,300 $ 139,250 $ 139,250
 Membuat AJE
GRANT ADVERTISING AGENCY
General Journal
page:
Date Description Debit Credit
Dec, 31 acc. reveivable $ 1,500
advertising revenue $ 1,500
(AJE)

Dec, 31 art supplies exp $ 3,600

art supplies $ 3,600
(AJE)

Dec, 31 insurance exp $ 850

prepaid insurance $ 850
(AJE)

Dec, 31 depreciation exp $ 7,000

accumulated depreciation $ 7,000
(AJE)

Dec, 31 salaries exp $ 1,300

salaries payable $ 1,300
(AJE)

Dec, 31 uneraned advertising fees $ 1,600

advertising revenue $ 1,600
(AJE)

Dec, 31 interest exp $ 150

interest payable $ 150
(AJE)
TOTALS $ 16,000 $ 16,000
 CRUSH DEMOLITION COMPANY
Unadjusted Trial Balance
April 30, 2020 Required
No Acc Account Title Debit Credit 1. Prepare starting Adjusti
101 Cash $ 9,000 facts (score 25 %):
a. The supplies available at
126 Supplies $ 18,000 $8,100.
128 Prepaid Insurance $ 14,600 b. The cost of expired insu
167 Equipment $ 140,000 c. Annual depreciation on
d. The April utilities expens
168 Acc. Depreciation-Equipment $ 10,000 trial balance because the b
201 Account Payable $ 16,000 The $700 amount owed ne
203 Interest Payable $ - e. The company’s employe
208 Rent payable $ - fiscal year-end.
f. The rent expense incurre
210 Wages payable $ - end in $5,360.
213 Property taxes payable $ - g. The $200 interest has no
251 Long term notes payable $ 20,000
2. Posting adjusting journa
301 J. Bonair Capital $ 66,900 3. Prepare Adjusted trial b
302 J. Bonair Withdrawals $ 24,000 4. Prepared the income sta
401 Demolition fees earned $ 177,000 for the year ended April 30
2020 (score 35 %)
612 Depreciation expense-Equipment $ - 5. Prepare closing entries
623 Wages expense $ 51,400 6. Prepare Trial Balance aft
633 Interest expense $ 2,200
637 Insurance expense $ -
640 Rent expense $ 8,800
652 Supplies expense $ -
683 Property taxes expense $ 8,400 jurnal umum
684 Repairs expense $ 6,700 cash
690 Utilities expense $ 6,800 unerned
Totals $ 289,900 $ 289,900

YANG DIKERJAKAN
AJE
Trial Balance after AJE
Worksheet
3 Laporan Keuangan
Closing Entries
Trial Balance After Clo
quired
Prepare starting Adjusting Journal Entries based on these additional
ts (score 25 %):
The supplies available at the end of fiscal year 2020 had a cost of
100.
The cost of expired insurance for the fiscal year is $11,500.
Annual depreciation on equipment is $18.000.
The April utilities expense of $700 is not included in the unadjusted
al balance because the bill arrived after the trial balance was pepared.
e $700 amount owed needs to be recorded.
The company’s employees have earned $2,200 of accrued wages at
al year-end.
he rent expense incurred and not yet paid or recorded at fiscal year-
d in $5,360.
The $200 interest has not been paid and recorded
a. Persediaan yang tersedia pada akhir tahun fiskal 2020
berharga $8.100.
b. Biaya asuransi yang kadaluwarsa untuk tahun fiskal adalah
$11.500.
c. Penyusutan tahunan peralatan adalah $18.000.
d. Biaya utilitas bulan April sebesar $700 tidak termasuk dalam
neraca saldo yang belum disesuaikan karena tagihannya
diterima setelah neraca saldo dihilangkan. Jumlah utang sebesar
$700 perlu dicatat.
e. Karyawan perusahaan telah memperoleh gaji yang masih
harus dibayar sebesar $2.200 pada akhir tahun fiskal.
f. Beban sewa yang terjadi dan belum dibayar atau dicatat pada
akhir tahun fiskal sebesar $5.360.
g. Bunga $200 belum dibayar dan dicatat

Posting adjusting journal Entries to the ledger (score 10%)

Prepare Adjusted trial balance ( score 10 %) HBHH BHBB
Prepared the income statement and the statement of owner’s equity METODE Harta
the year ended April 30, and the classified balance sheet at April 30, DEBIT Beban
20 (score 35 %)
Prepare closing entries (score 10%) KREDIT Harta
Prepare Trial Balance after closing ( score 10 %) NILAI Habis/hilang

supplies, equipment dkk, prepaid, expense

unerned, payable, receivable
aje
unerned
revenue

YANG DIKERJAKAN

Trial Balance after AJE

Worksheet
3 Laporan Keuangan
Closing Entries
Trial Balance After Closing
akhir tahun fiskal 2020

a untuk tahun fiskal adalah

adalah $18.000.
r $700 tidak termasuk dalam
kan karena tagihannya
langkan. Jumlah utang sebesar

mperoleh gaji yang masih

a akhir tahun fiskal.
um dibayar atau dicatat pada
dicatat

prepaid, expense
 CRUSH DEMOLITION COMPANY
General Journal
page:
Date Description Debit Credit
April, 30 Supplies expense $ 9,900
Supplies $ 9,900
(AJE)

April, 30 Insurance expense $ 11,500

Prepaid Insurance $ 11,500
(AJE)

April, 30 Depreciation expense-Equipment $ 18,000

Acc. Depreciation-Equipment $ 18,000
(AJE)

April, 30 Utilities expense $ 700

Utilities payable $ 700
(AJE)

April, 30 Wages expense $ 2,200

Wages payable $ 2,200
(AJE)

April, 30 Rent expense $ 5,360

Rent payable $ 5,360
(AJE)

April, 30 Interest expense $ 200

Interest Payable $ 200
(AJE)
TOTALS $ 47,860 $ 47,860
 CRUSH DEMOLITION COMPANY
WORKSHEET
Unadjusted Trial Balance Adjusting Entries Adjusted Trial Balance Income Statement Statement of Financial Position
No Acc Account Title
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
101 Cash $ 9,000 $ 9,000 $ 9,000
126 Supplies $ 18,000 $ 9,900 $ 8,100 $ 8,100
128 Prepaid Insurance $ 14,600 $ 11,500 $ 3,100 $ 3,100
167 Equipment $ 140,000 $ 140,000 $ 140,000
168 Acc. Depreciation-Equipment $ 10,000 $ 18,000 $ 28,000 $ 28,000
201 Account Payable $ 16,000 $ 16,000 $ 16,000
203 Interest Payable $ - $ 200 $ 200 $ 200
208 Rent payable $ - $ 5,360 $ 5,360 $ 5,360
210 Wages payable $ - $ 2,200 $ 2,200 $ 2,200
211 Utilities payable $ 700 $ 700 $ 700
213 Property taxes payable $ - $ - $ -
251 Long term notes payable $ 20,000 $ 20,000 $ 20,000
301 J. Bonair Capital $ 66,900 $ 66,900 $ 66,900
302 J. Bonair Withdrawals $ 24,000 $ 24,000 $ 24,000
401 Demolition fees earned $ 177,000 $ 177,000 $ 177,000
612 Depreciation expense-Equipment $ - $ 18,000 $ 18,000 $ 18,000
623 Wages expense $ 51,400 $ 2,200 $ 53,600 $ 53,600
633 Interest expense $ 2,200 $ 200 $ 2,400 $ 2,400
637 Insurance expense $ - $ 11,500 $ 11,500 $ 11,500
640 Rent expense $ 8,800 $ 5,360 $ 14,160 $ 14,160
652 Supplies expense $ - $ 9,900 $ 9,900 $ 9,900
683 Property taxes expense $ 8,400 $ 8,400 $ 8,400
684 Repairs expense $ 6,700 $ 6,700 $ 6,700
690 Utilities expense $ 6,800 $ 700 $ 7,500 $ 7,500
TOTALS $ 289,900 $ 289,900 $ 47,860 $ 47,860 $ 316,360 $ 316,360 $ 132,160 $ 177,000 $ 184,200 $ 139,360
$ 44,840 $ 44,840
$ 177,000 $ 184,200
 CRUSH DEMOLITION COMPANY CRUSH DEMOLITION CO
Income Statement Owner's Equity State
for the year ended April 30, 2020 for the year ended April
Demolition fees earned $ 177,000 J. Bonair Capital
Less: Less:
Depreciation expense-Equipment $ 18,000
Wages expense $ 53,600
Interest expense $ 2,400 Add:
Insurance expense $ 11,500
Rent expense $ 14,160 ENDING CAPITAL
Supplies expense $ 9,900
Property taxes expense $ 8,400
Repairs expense $ 6,700
Utilities expense $ 7,500 +
Totals Expenses $ 132,160 -
NET INCOME $ 44,840
 CRUSH DEMOLITION COMPANY CRUSH DEMOLITION COMPANY
Owner's Equity Statement Balance Sheet
for the year ended April 30, 2020 at April 30, 2020
J. Bonair Capital $ 66,900 ASSETS
Cash $ 9,000
J. Bonair Withdrawals $ 24,000 - Supplies $ 8,100
$ 42,900 Prepaid Insurance $ 3,100
Equipment $ 140,000
Net Income $ 44,840 + Acc. Depreciation-Equipment $ -28,000
ENDING CAPITAL $ 87,740 TOTAL ASSETS $ 132,200
CRUSH DEMOLITION COMPANY
Balance Sheet
at April 30, 2020
LIABILITIES
Account Payable $ 16,000
Interest Payable $ 200
Rent payable $ 5,360
Wages payable $ 2,200
Utilities payable $ 700
Property taxes payable $ -
Long term notes payable $ 20,000
TOTAL LIABILITIES $ 44,460
CAPITAL
J. Bonair Capital $ 87,740
TOTALS LIABILITIES & CAPITAL $ 132,200
 CRUSH DEMOLITION COMPANY
General Journal
page:
Date Description Debit Credit
April, 30 Demolition fees earned $ 177,000
Income Summary $ 177,000
(Closing Entries)

April, 30 Income Summary $ 132,160

Depreciation expense-Equipment $ 18,000
Wages expense $ 53,600
Interest expense $ 2,400
Insurance expense $ 11,500
Rent expense $ 14,160
Supplies expense $ 9,900
Property taxes expense $ 8,400
Repairs expense $ 6,700
Utilities expense $ 7,500
(Closing Entries)

April, 30 Income Summary $ 44,840

J. Bonair Capital $ 44,840
(Closing Entries)

April, 30 J. Bonair Capital $ 24,000

J. Bonair Withdrawals $ 24,000
(Closing Entries)
TOTALS $ 378,000 $ 378,000
 CRUSH DEMOLITION COMPANY
Trial Balance After Closing modal
April 30, 2020 laba
No Acc Account Title Debit Credit
101 Cash $ 9,000 modal awal 200ribu
126 Supplies $ 8,100 pendapatan kotor 200rib
128 Prepaid Insurance $ 3,100 beban 50 ribu
167 Equipment $ 140,000 pendapatan bersih 150ri
168 Acc. Depreciation-Equipment $ 28,000 modal buat besok 200rib
201 Account Payable $ 16,000
203 Interest Payable $ 200
208 Rent payable $ 5,360
210 Wages payable $ 2,200
211 Utilities payable $ 700
213 Property taxes payable $ -
251 Long term notes payable $ 20,000
301 J. Bonair Capital $ 87,740
TOTALS $ 160,200 $ 160,200
 debit kredit
100juta
50juta

modal awal 200ribu

pendapatan kotor 200ribu
beban 50 ribu
pendapatan bersih 150ribu
modal buat besok 200ribu+150ribu = 350ribu