Tugas 1

Akuntansi dan Transaksi Bisnis

Soal Teori :
1. Apakah yang dimaksud dengan akuntansi ? Jelaskan dengan kata2 saudara sendiri !
2. Sebagai pemakai laporan keuangan dari pihak intern perusahaan, Pemilik tertarik
informasi tentang Besarnya penjualan dan Profit yang dihasilkan selama satu periode
akuntansi. Jelaskan mengapa demikian !
3. Bentuk-bentuk organisasi perusahaan antara lain; Perusahaan Perorangan
(Proprietorship), Firma (Partnership), dan Perseroan Terbatas (Corporation). Untuk
masing-masing bentuk organisasi perusahaan tersebut, Sebutkan 5 Perusahaan dan
Bidang usahanya apa ?
4. Sebutkan dan jelaskan asumsi-asumsi dasar dalam penyusunan Laporan Keuangan !
5. Sebutkan dan jelaskan Prinsip-prinsip akuntansi sebagai pedoman dalam penyusunan
laporan keuangan

Soal Kasus

Soal 1

Mami Corporation started a delivery service ”Mami Deliveries Company”, on June 1, 2023. The
following transactions accurred during the month of June.
June 1 Shareholders invested Rp.1.000.000.000 cash in the business in exchange for ordinary
shares.
2 Purchased a used Van for deliveries for Rp.240.000.000. Mami paid Rp.40.000.000
cash and signed a note payable for the remaining balance
3 Paid Rp.5.000.000 for office rent for the month
5 Performed Rp.18.800.000 of services on account
12 Purchased supplies for Rp.1.500.000 on account
15 Received a cash payment of Rp.10.250.000 for services provided on June 5
17 Purchased Gasoline for Rp.1.000.000 on account
20 Received a cash payment of Rp.10.500.000 for services provided
23 Paid Rp.2.500.000 for utilities
26 Paid for the gasoline purchased on account on June 17
30 Paid Rp.10.000.000 for employee salaries
30 Declared and paid Rp.3.000.000 in cash dividends

Instructions
1. Show the effects of the previous transactions on the accounting equation using the
following format.
ASSETS LIABILITIES EQUITY
Date Account = + Share Retained Earnings
Note Account
Cash + Receivab + Supplies + Equipment
Payable
+
Payable
Capital- +
le Ordinary Revenue - Expense - Dividen
 2. Prepare an income statement for the month of June
3. Prepare a statament of Financial Position at June 30, 2023.

Soal 2

Margaretha Wulan opened Wulan Service Company on July, 2023. During July the following
transactions were completed.
July 1 Margaretaha Wulan invested Rp.100.000.000 cash in business in exchange for
ordinary shares
2 Purchased equipment for cash Rp. 5.000.000
3 Paid Rp.400.000 cash for July office rent
4 Paid Rp.500.000 cash for supplies
5 Incurred Rp.250.000 of advertising cost in the Berita News on account
6 Received Rp.5.100.000 in cash from customers for repair service
7 Declared and paid a Rp.1.000.000 cash dividend
8 Paid part-time employee salaries Rp.2.000.000
9 Paid utility bills Rp.140.000
10 Provided repair service on account to customers Rp.750.000
11 Collected cash of Rp.120.000 for services billed in transaction (10)

Intructions : Prepare a tabular analysis of the transactions.

(Company used : Cash, Account Receivable, Supplies, Equipment, Account Payable, Share
Capital, and Retained Earning (with separate columns for Revenue, Expenses, and Dividend)).