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    Test 1

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    Edward Christoper
    The document appears to be a general journal and adjusting entries for a business. It records various transactions from September including an initial investment of Rp 200,000,000, prepaid rent of Rp 48,000,000, prepaid insurance of Rp 36,000,000, purchase of supplies and a vehicle, payment of expenses, revenues, and owner's drawings. Adjusting entries were made at the end of September to allocate rent, insurance and depreciation expenses to the period and recognize the usage of supplies.

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    Test 1

    Uploaded by

    Edward Christoper
    9 views10 pages
    The document appears to be a general journal and adjusting entries for a business. It records various transactions from September including an initial investment of Rp 200,000,000, prepaid rent of Rp 48,000,000, prepaid insurance of Rp 36,000,000, purchase of supplies and a vehicle, payment of expenses, revenues, and owner's drawings. Adjusting entries were made at the end of September to allocate rent, insurance and depreciation expenses to the period and recognize the usage of supplies.

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    Test_1

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    The document appears to be a general journal and adjusting entries for a business. It records various transactions from September including an initial investment of Rp 200,000,000, prepaid rent of Rp 48,000,000, prepaid insurance of Rp 36,000,000, purchase of supplies and a vehicle, payment of expenses, revenues, and owner's drawings. Adjusting entries were made at the end of September to allocate rent, insurance and depreciation expenses to the period and recognize the usage of supplies.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    9 views10 pages

    Test 1

    Uploaded by

    Edward Christoper
    The document appears to be a general journal and adjusting entries for a business. It records various transactions from September including an initial investment of Rp 200,000,000, prepaid rent of Rp 48,000,000, prepaid insurance of Rp 36,000,000, purchase of supplies and a vehicle, payment of expenses, revenues, and owner's drawings. Adjusting entries were made at the end of September to allocate rent, insurance and depreciation expenses to the period and recognize the usage of supplies.

    Copyright:

    © All Rights Reserved
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    of 10

    SOAL MU GA JELAS KEK KONTOL

    Take my answers with a grain of hefty salt 'kay?


    General Journal
    in Rp 1.000
    Date Description Debit Credit
    1-Sep No Journal Entry
    (Survey office)

    Cash 200,000.00
    Capital 200,000.00
    (Initial investment)

    2-Sep Prepaid Rent 48,000.00


    Acc. Payable - Rent 48,000.00
    (Renting office on account)

    3-Sep Prepaid Insurance 36,000.00


    Cash 36,000.00
    (Prepaid Insurance by Cash - End on March)

    5-Sep Supplies 5,000.00


    Acc. Payable - Supplies 5,000.00
    (Buying supplies on account)

    7-Sep No Journal Entry


    (Staffs interview)

    10-Sep Vehicle 120,000.00


    Cash 120,000.00
    (Buying office vehicle cash - useful life 5 yrs)

    15-Sep Acc. Payable - Building 48,000.00


    Cash 48,000.00
    (Pay 2 years rent)

    17-Sep Unearned Revenue / Cash* 35,000.00


    Revenues 35,000.00
    (Revenue received from client)

    21-Sep Utilities Expense 2,000.00


    Cash 2,000.00
    (Pay utilities expenses)

    25-Sep Wages Expense 3,000.00


    Cash 3,000.00
    (Pay staffs salaries)
    28-Sep Acc. Receivable 30,000.00
    Revenues 30,000.00
    (Revenue billed to client)

    30-Sep Drawings 75,000.00


    Cash 75,000.00
    (Owner's drawings)
    Date
    30-Sep

    30-Sep

    30-Sep

    30-Sep

    30-Sep

    *If 8 Sep no entry


    Adjusting Entries
    in Rp 1.000
    Description Debit
    Rent Expense 2,000.00
    Prepaid Rent
    (Rent costs realized for Sep'23)
    (Assuming Sep'23 for whole month)

    Insurance Expense 2,000.00


    Prepaid Insurance
    (Insurance costs realized for Sep'23)
    (Assuming Sep'23 for whole month)

    Depreciation Expense 24,000.00


    Acc. Depr' Expense
    (Record realized vehicle depreciation for 1 month)

    Wages Payable 450.00


    Cash
    (Record realized W. Payable)

    Supplies Expense 4,500.00


    Supplies
    (Record Used Supplies for Sep'23)
    Credit

    2,000.00

    2,000.00

    24,000.00

    450.00

    4,500.00
    Rent costs for 2 years 48,000,000.00
    Per month 2,000,000.00

    Insurance for total of 18 months (Sep'23-Mar'25)


    Insurance costs per month 2,000,000.00

    Vehicle costs 120,000,000.00


    Useful life 5
    Dep' cost per month 24,000,000.00

    Starting Supplies 5,000,000.00


    End Supplies 500,000.00
    Variances 4,500,000.00
    yrs
    Cash
    Date Dr Cr
    1-Sep 200,000.00 36,000.00
    120,000.00

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