Tugas Chapter 3

Nama: Dinda Putri Nurhaliza

Kelas : 2023 B
NIM : 23080694413

2.EX 3-10
a.
Accounts Receivable 8,450
Fees Earned 8,450

b.if the cash basis rather than the accrual basis had been used, would an adjusting entry
have been necessary?explain

Basis tunai(cash basis) yakni sebbuah metode pencatatan di dalam akuntansi.yang hanya
mencatat transaksi.jika ada penerimaan atau pengeluaran kas.Jadi, meski ada transaksi
yang terjadi.misalnya hutang atau piutang.Tetapi karena tidak adanya kas yang masuk
atau keluar, maka transaksi itu tidak dicatat jika menggunakan metode basis
tunai.Contohnya, jika anda menerima pendapatan dari perusahaan lainnya, tetapi uangnya
anda terima nanti maka transaksi tersebut tidak akan dicatat.Karena itu tidak ada kas yang
masuk dan itu tidak dianggap sebagai pendapatan

3.PR 3-5A

Adjusting Entries

Dicken Company
Adjusting Entries
October 31, 2014

No Account Name Ref Debet Kredit

a Insurance expense 1,800
Prepaid insurance 1,800
b Supplies expense 1,605
Supplies 1,605
c Depreciation Expense Building 6,000
Accumulated Depreciation Building 6,000
d Depreciation Expense-Equipment 3,000
Accumulated Depreciation
Equipment 3,000
e Unearned Rent 5,400
Rent revenue 5,400
f Salaries expense 2,900
Wages payable 2,900
g Accounts receivable 18,600
 Fees earned 18,600
39,305 39,305

Adjusted Trial Balance

Dickens Company
Account Name Debet kredit
Cash 7500
Account Receivable 57,000
Prepaid Insurance 5,400
Supplies 375
Land 112,500
Building 150,250
Accumulated Depreciation Building 93,550
Equipment 135,300
Accumulated Depreciation Equipment 100,950
Accounts Payable 12,150
Unearned Rent 1,350
Monica Baker, Capital 221,000
Monika Baker,Drawing 15,000
Fees Earned 343,200
Salaries and wages expense 196,270
Utilities expense 42.375
Advertisting Expense 22.800
Repair Expense 17.250
Miscellaneous Expense 6,075
Insurance Expense 1,800
Supplies Expense 1,605
Depreciation Expense-building 6,000
Depreciation Expense-equipment 3,000
Rent Revenue 5,400

Balance 780,500 780,500