UTS AKUNTANSI SYARIAH

NAMA : Tha'riq Aulia Al Hakim

NIM : 2310102038
Prodi : Akuntansi Syariah
 Jawaban
NO. A B C D E
1

5
 KODAKA RENTAL AGENCY
At 31 August
No. Account Ref Debit Credit
1 Depreciation Expense € 960.00
Accumlated Depreciation € 960.00
2 Uneurned Rent Revenue € 3,300.00
Rent Revenue € 3,300.00
3 Interest Expense € 500.00
Inrterest Payable € 500.00
4 Supplies Expense € 1,960.00
Supplies € 1,960.00
5 Inscurance Expense € 600.00
Prepaid Insurance € 600.00

Total € 7,320.00 € 7,320.00

CASE 1
 Closing Entries Jornal

No. Account Ref Debit Credit

service revenue € 64,000.00
rent revenue € 6,500.00
income summary € 70,500.00

income summary € 3,700.00

depreciation expense € 55,700.00
salaries and wage expense € 14,900.00
utillities expense € 74,300.00

Total € 144,800.00 € 144,800.00

Adjusted post Closing trial balance

No. Account Ref Debit Credit

Cash € 9,840.00
Account receivable € 8,140.00
Equipment € 10,500.00
account payable € 2,220.00
unearned rent revenue € 3,800.00
share capiral ordinary € 18,000.00
retained earnigs € 16,460.00
dividens € 12,000.00

Total € 40,480.00 € 40,480.00

 Post to Retained Earnings and Income Summary

No. Account Ref Debit Credit

retained earning € 20,260.00
income summary € 3,800.00

Total € 3,800.00 € 20,260.00

saldo akhir retained
earning € 16,460.00
 Trancastions Journal

Date Account Ref Debit Kredit

3-Mar Account Receivable Sales Journal $ 800,000.00
Sales $ 800,000.00
COGS General journal $ 620,000.00
Inventory $ 620,000.00
4-Mar Supplies Payment Journal $ 1,500.00
Cash $ 1,500.00
4-Mar Freight Expense Payment Journal $ 600.00
Cash $ 600.00
7-Mar Sales Return Sales Journal $ 120,000.00
Account Receivable $ 120,000.00
Inventory (Return) General journal $ 100,000.00
COGS $ 100,000.00
10-Mar Equipment Payment Journal $ 35,000.00
Account payable $ 35,000.00
13-Mar Cash Receive Journal $ 680,000.00
Account Receivable $ 680,000.00
5-Apr Inventory Purchase journal $ 20,000.00
Account payable $ 20,000.00
6-Apr Freight Expense Payment Journal $ 300.00
Cash $ 300.00
10-Apr Account Payable General journal $ 5,000.00
Inventory (Return) $ 5,000.00
15-Apr Account Payable Payment Journal $ 15,000.00
Cash $ 15,000.00
TOTAL $ 2,397,400.00 $ 2,397,400.00
 Trancastions Journal

Date Inventory Ref Debit Kredit

1-Mar saldo awal inventory $ 602,000.00
3-Mar sales inventory out $ 620,000.00
7-Mar inventory (return) in $ 100,000.00
5-Apr purchase inventory in $ 20,000.00
10-Apr inventory (return) out $ 5,000.00

TOTAL $ 722,000.00 $ 625,000.00

saldo akhir inventory $ 97,000.00

CASE 3