Nama : Eryca Nusrat Eugenya Ramli

NIM : 1231712016
3.5

GENERAL JOURNAL
Date Account Titles and Explanation Ref
2020
Nov 8 Salaries and Wages Payable 212
Salaries and Wages Expense 726
Cash 101
10 Cash 101
Accounts Receivable 209
12 Cash 101
Service Revenue 407
15 Equipment 153
Accounts Payable 201
17 Supplies 126
Accounts Payable 201
20 Accounts Payable 201
Cash 101
22 Rent Expense 729
Cash 101
25 Salaries and Wages Expense 726
Cash 101
27 Accounts Receivable 112
Service Revenue 407
29 Cash 101
Unearned Service Revenue 209

GENERAL JOURNAL
Date Account Titles and Explanation Ref
2020 Adjusting Entries
Nov 30 Supplies Expense 631
Supplies 126
30 Salaries and Wages Expense 726
Salaries and Wages Payable 212
30 Depreciation Expense 615
Accumulated Aprecation - Equipment 154
30 Unearned Service Revenue 209
Service Revenue 407
 PAGE J1
Debit Credit
Cash
700 Date Explanation Ref. Debit Credit
1,000 2020
1,700 Nov 1 Balance √ 2,400
3,620 8 J1 1,700
3,620 10 J1 3,620
3,100 12 J1 3,100
3,100 20 J1 2,700
2,000 22 J1 400
2,000 25 J1 1,700
700 29 J1 600
700
2,700 Accounts Receivable
2,700 Date Explanation Ref. Debit Credit
400 2020
400 Nov 1 Balance √ 4,250
1,700 10 J1 3,620
1,700 27 J1 2,200
2,200
2,200 Supplies
600 Date Explanation Ref. Debit Credit
600 2020
Nov 1 Balance √ 1,800
17 J1 700
30 adj.entry J2 1,100

PAGE J2 Equipments
Debit Credit Date Explanation Ref. Debit Credit
2020
1,100 Nov 1 Balance √ 12,000
1,100 15 J1 2,000
350
350 Accumulated Depreciation - Equipment
200 Date Explanation Ref. Debit Credit
200 2020
1,220 Nov 1 Balance √ 2,000
1,220 30 J2 200

Account Payable
Date Explanation Ref. Debit Credit
2020
Nov 1 Balance √ 2,600
15 J1 2,000
17 J1 700
20 J1 2,700

Unearned Service Revenue

Date Explanation Ref. Debit Credit
2020
Nov 1 Balance √ 1,200
29 J1 600
30 adj.enty J2 1,220
 GENERAL LEDGER

No. 101 Salaries and Wages Payable No. 212

Balance Date Explanation Ref. Debit Credit Balance
2020
2,400 Nov 1 Balance √ 700 700
700 8 J1 700 -
4,320 30 adj.entry J2 350 350
7,420
4,720 Share Capital - Ordinary No. 311
4320 Date Explanation Ref. Debit Credit Balance
2,620 2020
3,220 Nov 1 Balance √ 11,000 11,000

No. 112 Retained Earnings No. 320

Balance Date Explanation Ref. Debit Credit Balance
2020
4,250 Nov 1 Balance √ 2,950 2,950
630
2,830 Service Revenue No. 407
Date Explanation Ref. Debit Credit Balance
No. 126 2020
Balance Nov 12 J1 3,100 3,100
27 J1 2,200 5,300
1800 30 adj.entry J2 1,220 6,520
2,500
1,400 Depreciation Expense No. 615
Date Explanation Ref. Debit Credit Balance
No. 153 2020
Balance Nov 30 adj.entry J2 200 200

12,000 Supplies Expense No. 631

14,000 Date Explanation Ref. Debit Credit Balance
2020
No. 154 Nov 30 adj.entry J2 1,100 1,100
Balance
Salaries and Wages Expense No. 726
2,000 Date Explanation Ref. Debit Credit Balance
2,200 2020
Nov 8 J1 1,000 1,100
No. 201 25 J1 1,700 2,700
Balance 30 adj.entry J2 350 3,050

2,600 Rent Expense No. 729

4,600 Date Explanation Ref. Debit Credit Balance
5,300 2020
2,600 Nov 22 J1 400 400

No. 209
Balance

1,200
1,800
580
 BECK EQUIPMENT REPAIR BECK E
Trial Balance Inco
November 30, 2020 For the Month E
Debit Credit
Cash £ 3,220
Accounts Receivable 2,830
Supplies 2,500
Equipment 14,000
Accomulated Depreciation - Equipment £ 2,000
Account Payable 2,600
Unearned Service Revenue 1,800
Salaries and Wages Payable -
Share Capital - Ordinary 11,000
Retained Earnings 2,950
Service Revenue 5,300
Depreciation Expense -
Supplies Expense -
Salaries and Wages Expense 2,700 BECK E
Rent Expense 400 Retained
£ 25,650 £ 25,650 For the Month E

BECK EQUIPMENT REPAIR

Adjusted Trial Balance
November 30, 2020
Debit Credit
Cash £ 3,220
Accounts Receivable £ 2,830
Supplies £ 1,400
Equipment £ 14,000
Accomulated Depreciation - Equipment £ 2,200
Account Payable £ 2,600
Unearned Service Revenue £ 580
Salaries and Wages Payable £ 350
Share Capital - Ordinary £ 11,000
Retained Earnings £ 2,950
Service Revenue £ 6,520
Depreciation Expense £ 200
Supplies Expense £ 1,100
Salaries and Wages Expense £ 3,050
Rent Expense £ 400
£ 26,200 £ 26,200

SOAL 3.2 DI SHEET 2

 BECK EQUIPMENT REPAIR BECK EQUIPMENT REPAIR
Income Statement Statement of Financial Position
For the Month Ended November 30, 2020 November 30, 2020
Revenue :
Service Revenue £ 6,520

Expense :
Salaries and Wages Expense £ 3,050
Supplies Expense £ 1,100
Rent Expense £ 400
Depreciation Expense £ 200
Total Expenses £ 4,750

Net Income £ 1,770

BECK EQUIPMENT REPAIR

Retained Earnings Statement
For the Month Ended November 30, 2020
Retained Earnings, Nov 1 £ 2,950
Add : Net Income £ 1,770
£ 4,720
Less : Devidends -0-
Retained Earnings, Nov 30 £ 4,720
 BECK EQUIPMENT REPAIR
Statement of Financial Position
November 30, 2020
Assets
Equipment £ 14,000
Accumulated Depreciation - Equipment £ 2,200 £ 11,800
Cash £ 3,220
Accounts Receivable £ 2,830
Supplies £ 1,400
Total Assets £ 19,250

Equity and Liabilities

Equity :
Share Capital - Ordinary £ 11,000
Retained Earnings £ 4,720 £ 15,720
Liabilities :
Accounts Payable £ 2,600
Unearned Service Revenue £ 580
Salaries and Wages Payable £ 350 £ 3,530
Total Equity and Liabilities £ 19,250
 BECK EQUIPMENT REPAIR
Worksheet
For the Month Ended November 30, 2020

Adjusted
Trial Balance Adjustments
Account Titles Trial Balance
Debit Credit Debit Credit Debit
Cash 3,220 3,220
Accounts Receivable 2,830 2,830
Supplies 2,500 1,100 1,400
Equipment 14,000 14,000
Accomulated Depreciation - Equipment 2,000 200
Account Payable 2,600
Unearned Service Revenue 1,800 1,220
Share Capital - Ordinary 11,000
Retained Earnings 2,950
Service Revenue 5,300 1,220
Salaries and Wages Expense 2,700 350 3,050
Rent Expense 400 400
Totals 25,650 25,650

Salaries and Wages Payable 350

Depreciation Expense 200 200
Supplies Expense 1,100 1,100
Totals 2,870 2,870 26,200

Net Income
Totals

TUGAS BAROLA COMPANY SHEET 4

EPAIR

mber 30, 2020

Adjusted Income Statement of

Trial Balance Statement Financial Position
Credit Debit Credit Debit Credit
3,220
2,830
1,400
14,000
2,200 2,200
2,600 2,600
580 580
11,000 11,000
2,950 2,950
6,520 6,520
3,050
400

350 350
200
1,100
26,200 4,750 6,520 21,450 19,680

1,770 1,770
6,520 6,520 21,450 21,450
Soal 3.2

GENERAL JOURNAL PAGE J2

Date Account Titles and Explanation Ref Debit Credit
2020 Adjusting Entries
May 31 Insurance Expense 711 200
Prepaid Insurance 130 200
31 Supplies Expense 631 1,330
Supplies 126 1,330
31 Depreciation Expense 619 425
Accumulated Depreciation - Building 142 300
Accumulated Depreciation - Equipment 150 125
31 Interest Expense 718 200
Interest Payable 230 200
31 Unearned Rent Revenue 208 2,200
Rent Revenue 429 2,200
31 Salaries and Wages Expense 726 750
Salaries and Wages Payable 212 750
 GENERAL LEDGER

Cash No. 101 Inte

Date Explanation Ref. Debit Credit Balance Date
2020 2020
May 1 Balance √ 3,400 3,400 May 31

Supplies No. 126 Mo

Date Explanation Ref. Debit Credit Balance Date
2020 2020
May 1 Balance √ 2,080 2080 May 1
31 adj.entry J2 1,330 750
Share Cap
Prepaid Insurance No. 130 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 1
May 1 Balance √ 2,400 2,400
31 adj.entry J2 200 2,200 D
Date
Land No. 140 2020
Date Explanation Ref. Debit Credit Balance May 1
2020
May 1 Balance √ 12,000 12,000 Re
Date
Buildings No. 141 2020
Date Explanation Ref. Debit Credit Balance May 1
2020 31
May 1 Balance √ 60,000 60,000
Adver
Accumulated Deprecation - Buildings No. 142 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 1
May 1 Balance √ 2,000 2,000
Deprec
Equimpment No. 149 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 31
May 1 Balance √ 14,000 14,000
Suppl
Accumulated Depreciation - Equipment No. 150 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 31
May 31 adj.entry J2 125 125
 Inter
Accounts Payable No. 201 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 31
May 1 Balance √ 4,700 4,700
Insu
Unearned Rent Revenue No. 208 Date
Date Explanation Ref. Debit Credit Balance 2020
2020 May 31
May 1 Balance √ 3,300 3,300
31 adj.entry J2 2,200 1,100 Salaries an
Date
Salaries and Wages Payable No. 212 2020
Date Explanation Ref. Debit Credit Balance May 1
2020 31
May 31 adj.entry J2 750 750
Util
Date
2020
May 1
 Adjusted Trial Balance
Interest Payable No. 230
Explanation Ref. Debit Credit Balance

adj.entry J2 200 200

Mortgage Payable No. 275

Explanation Ref. Debit Credit Balance

Balance √ 40,000 40,000

Share Capital - Ordinary No. 311

Explanation Ref. Debit Credit Balance

Balance √ 41,380 41,380

Devidends No. 332

Explanation Ref. Debit Credit Balance

Balance √ 1,000 1,000

Rent Revenue No. 429

Explanation Ref. Debit Credit Balance

Balance √ 10,300 10,300

adj.entry J2 2,200 12,500

Advertising Expense No. 610

Explanation Ref. Debit Credit Balance

Balance √ 600 600

Depreciation Expense No. 619

Explanation Ref. Debit Credit Balance

adj.entry J2 425 425

Supplies Expense No. 631

Explanation Ref. Debit Credit Balance

adj.entry J2 1,330 1,330

 Interest Expense No. 718
Explanation Ref. Debit Credit Balance

adj.entry J2 200 200

Insurance Expense No. 722

Explanation Ref. Debit Credit Balance

adj.entry J2 200 200

Salaries and Wages Expense No. 726

Explanation Ref. Debit Credit Balance

Balance √ 3,300 3,300

adj.entry J2 750 4,050

Utilities Expense No. 732

Explanation Ref. Debit Credit Balance

Balance √ 900 900

 LAZY RIVER RESORT LAZY RIVER RESORT
Adjusted Trial Balance Income Statement
May 31, 2020 For the Month Ended May 31, 2020
Debit Credit Revenue :
Cash € 3,400 Rent Revenue
Supplies € 750
Prepaid Insurance € 2,200 Expense :
Land € 12,000 Advertising Expense
Buildings € 60,000 Depreciation Expense
Accumulated Depreciation - Buildings € 300 Supplies Expense
Equipment € 14,000 Interest Expense
Accumulated Depreciation - Equipment € 125 Insurance Expense
Accounts Payable € 4,700 Salaries and Wages Expense
Unearned Rent Revenue € 1,100 Utilities Expense
Salaries and Wages Payable € 750 Total Expenses
Interest Payable € 200
Mortgage Payable € 40,000 Net Income
Share Capital - Ordinary € 41,380
Devideds € 1,000 LAZY RIVER RESORT
Rent Revenue € 12,500 Retained Earnings Statement
Advertising Expense € 600 For the Month Ended May 31, 2020
Depreciation Expense € 425 Retained Earnings, May 1
Supplies Expense € 1,330 Add : Net Income
Interest Expense € 200
Insurance Expense € 200 Less : Devidends
Salaries and Wages Expense € 4,050 Retained Earnings, May 31
Utilities Expense € 900
€ 101,055 € 101,055
 ZY RIVER RESORT LAZY RIVER RESORT
ncome Statement Statement of Financial Position
nth Ended May 31, 2020 May 31, 2020
Assets
€ 12,500 Land € 12,000
Buildings € 60,000
Accumulated Depreciation - Buildings € 300 € 59,700
€ 600 Equipment € 14,000
€ 425 Accumulated Depreciation - Equipment € 125 € 13,875
€ 1,330 Cash € 3,400
€ 200 Prepaid Insurance € 2,200
€ 200 Supplies € 750
€ 4,050 Total Assets € 91,925
€ 900
€ 7,705 Equity and Liabilities
Equity :
€ 4,795 Share Capital - Ordinary € 41,380
Retained Earnings € 3,795 € 45,175
ZY RIVER RESORT Liabilities :
ed Earnings Statement Accounts Payable € 4,700
nth Ended May 31, 2020 Unearned Rent Revenue € 1,100
, May 1 -0- Salaries and Wages Payable € 750
€ 4,795 Interest Payable € 200
€ 4,795 Mortgage Payable € 40,000 € 46,750
€ 1,000 Total Equity and Liabilities € 91,925
, May 31 € 3,795
 BAROLA COMPANY
Trial Balance Date
September 30, 2020 2020
Debit Credit Sept 30
Cash $ 60,000
Dividends 11,000 30
Equipment 75,000
Prepaid Advertising 17,800 30
Prepaid Rent 15,000
Retained Earnings $ 52,200 30
Accounts Payable 10,000
Accounts Receivable 2,200 30
Accumulated Depreciation- Equipment 13,000
Service Revenue 96,000 30
Share Capital-Ordinary 30,000
Supplies 3,200 30
Supplies Expense 2,000
Unearned Service Revenue 23,000
Salaries and Wages Expense 38,000
$ 224,200 $ 224,200

BARO
Statement o
BAROLA COMPANY
Adjusted Trial Balance
September 30, 2020
Debit Credit
Cash 60,000
Dividends 11,000
Equipment 75,000
Prepaid Advertising 16,300
Prepaid Rent 4,000
Retained Earnings 52,200
Accounts Payable 10,000
Accounts Receivable 3,200
Accumulated Depreciation- Equipment 17,000
Service Revenue 112,000
Share Capital-Ordinary 30,000
Supplies 700
Supplies Expense 4,500
Unearned Service Revenue 8,000
Salaries and Wages Expense 45,000
Depreciation Expense 4,000
Advertising Expense 1,500
Rent Expense 11,000
Salaries and Wages Payable 7,000
236,200 236,200
 GENERAL JOURNAL PAGE J2 BAROLA COMPANY
Account Titles and Explanation Ref Debit Credit Income Statement
Adjusting Entries For the Month Ended Septem
Depreciation Expense 4,000
Accumulated Depreciation - Equipment 4,000
Advertising Expense 1,500
Prepaid Advertising 1,500
Unearned Service Revenue 15,000
Service Revenue 15,000
Accounts Receivable 1,000
Service Revenue 1000
Rent Expense 11,000
Prepaid Rent 11,000
Supplies Expense 2,500
Supplies 2,500
Salaries and Wages Expense 7,000
Salaries and Wages Payable 7,000
BAROLA COMPANY
Retained Earnings Statem
For the Month Ended Septembe

BAROLA COMPANY
Statement of Financial Position
September 30, 2020
Assets
Supplies 700
Equipment 75,000
Accumulated Depreciation- Equipment 17,000 58,000
Accounts Receivable 3,200
Prepaid Rent 4,000
Prepaid Advertising 16,300
Cash 60,000
Total Assets 142,200

Equity and Liabilities

Equity :
Share Capital - Ordinary 30,000
Retained Earnings 87,200 117,200
Liabilities :
Accounts Payable 10,000
Unearned Service Revenue 8,000
Salaries and Wages Payable 7,000 25,000
Total Equity and Liabilities 142,200
 BAROLA COMPANY
Income Statement
For the Month Ended September 30, 2020 For th
Revenue :
Service Revenue 112,000
Account Titles
Expense :
Salaries and Wages Expense 45,000 Cash
Rent Expense 11,000 Dividends
Supplies Expense 4,500 Equipment
Depreciation Expense 4,000 Prepaid Advertising
Advertising Expense 1,500 Prepaid Rent
Total Expenses 66,000 Retained Earnings
Accounts Payable
Net Income 46,000 Accounts Receivable
Accumulated Depreciation- Equipment
Service Revenue
BAROLA COMPANY Share Capital-Ordinary
Retained Earnings Statement Supplies
For the Month Ended September 30, 2020 Supplies Expense
Retained Earnings, Nov 1 52,200 Unearned Service Revenue
Add : Net Income 46,000 Salaries and Wages Expense
98,200 Totals
Less : Devidends 11,000
Retained Earnings, Nov 30 87,200
Depreciation Expense
Advertising Expense
Rent Expense
Salaries and Wages Payable
Totals

Net Income
Totals
 BAROLA COMPANY
Worksheet
For the Month Ended September 30, 2020

Adjusted Income Statement of

Trial Balance Adjustments
Trial Balance Statement Financial Position
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
60,000 60,000 60,000
11,000 11,000 11,000
75,000 75,000 75,000
17,800 1,500 16,300 16,300
15,000 11,000 4,000 4,000
52,200 52,200 52,200
10,000 10,000 10,000
2,200 1,000 3,200 3,200
13,000 4,000 17,000 17,000
96,000 16,000 112,000 112,000
30,000 30,000 30,000
3,200 2,500 700 700
2,000 2,500 4,500 4,500
23,000 15,000 8,000 8,000
38,000 7,000 45,000 45,000
224,200 224,200

4,000 4,000 4,000

1,500 1,500 1,500
11,000 11,000 11,000
7,000 7,000 7,000
42,000 42,000 236,200 236,200 66,000 112,000 170,200 124,200

46,000 46,000
112,000 112,000 170,200 170,200
Identifikasi Account dari vidio youtube Unyil

HOTEL MODERN

Income Statement Retained Earnings Statement Statem

Income : Share Capital - Ordinary Assets :

Service Revenue - Hotel Restaurant Share Capital - Preference Cash
Rent Revenue - Room Hotel Retained Earnings Petty Cash
Devidend Supplies
Expenses: Account Receivable
Salaries and Wages Expense Employee Receivable
Telephone Expenses VAT (Value Added Tax) In
Insuranse Expenses Prepaid Income Text
Interest Expenses Prepaid Advertising
Supplies Expense Land
Repair and Maintenance Expense Building
Advertising Expense Accumulated Depreciation -Buildi
Equipment
Accumulated Depreciation - Equip
 Statement of Financial Position

Equity and Liabilities :

Account Payable
Note Payable
Salaries and Wages Payable
count Receivable Interest Payable
mployee Receivable Utility Payable
AT (Value Added Tax) In VAT (Value Added Tax) Out
epaid Income Text VAT (Value Added Tax) Payable
epaid Advertising Devidend Payable
Bank Loan
Share Capital - Ordinary
cumulated Depreciation -Buildings Share Capital - Preferense
Retained Earnings
cumulated Depreciation - Equipment