Jawaban Soal Kasus-Siklus Akuntansi

Liat Ilustrasi transaksi di sini
Soal
2. Posting Ke Buku Besar (Ledger)
3. Neraca Saldo Sebelum Penyesuaian (Trial Balance)
Jawaban:
2. Pemostingan transaksi jurnal umum diatas ke buku besar adalah sbb:

Account : Cash                                                                               No : 11
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov 1		-
		01	15,000	-	15,000	-
5		01	-	10,000	5,000	-
18		01	7,500	-	12,500	-
30		01	-	3,650	8,850	-
30		01	-	950	7,900	-
30		01	-	2,000	5,900	-
Des		-				-
1		01	-	2,400	3,500	-
1		01	-	800	2,700	-
1		01	360	-	3,060	-
6		01	-	180	2,880	-
11		02	-	400	2,480	-
13		02	-	950	1,530	-
16		02	3,100	-	4,630	-
20		02	-	900	3,730	-
21		02	650	-	4,380	-
23		02	-	1,450	2,930	-
27		02	-	1,200	1,730	-
31		02	-	310	1,420	-
31		02	-	225	1,195	-
31		02	2,870	-	4,065	-
31		02	-	2,000	2,065	-

Account : Account Receivable                                                      No : 12
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Des 16
		02	1,750	-	1,750	-
21		02	-	650	1,100	-
31		02	1,120	-	2,220	-

Account : Supplies                                                                         NO : 14
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov 10
		01	1,350	-	1,350	-
30		01	-	800	550	-
23		01	1,450	-	2,000	-

Account : Prepaid Insurance                                                        No : 15
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Des
1		01	2,400	-	2,400	-

Account:Land                                                                               No : 17
Date	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
5		01	10,000	-	10,000	-

Account: Office Equipment                                                           No : 18
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Des
4		01	1,800	-	1,800	-

Account:Account Payable                                                           No : 21
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
10		01	-	1,350	-	1,350
30		01	950	-	-	400
4		01	-	1,800	-	2,200
11		02	400	-	-	1,800
20		02	900	-	-	900

Account:Unearned Rent                                                               No : 23
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Des
1		01	-	360	-	360

Account:Putri’s Capital                                                         No : 31
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
1		01	-	15,000	-	15,000

Account : Putri’s Withdrawl                                                   No : 32
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
16		01	2,000	-	2,000
31		02	2,000	-	4,000

Account:Fees Earned                                                               No : 41
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
18		01	-	7,500	-	7,500
Des
16		02	-	3,100	-	10,600
16		02	-	1,750	-	12,350
31		02	-	2,870	-	15,220
31		02	-	1,120	-	16,340

Account:Wages Expense                                                          No : 51
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
30		01	2,1250	-	2,125	-
Des
13		02	950	-	3,075	-
27		02	1,200	-	4,275	-

Account;Rent Expense                                                            No : 52
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
30		01	800	-	800	-
Des
1		01	800	-	1,600	-

Account:Utilities Expense                                                          N0 : 54
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
30		01	450	-	450	-
Des
31		02	310	-	760	-
31		02	225	-	985	-

Account:Supplies Expense                                                        No : 55
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
30		01	800	-	800	-

Account:Miscellaneuous Expense                                              No : 59
Dete	Pos	Rf	Debit	Credit	Balance
					Debit	Credit
Nov
30		01	275	-	275	-
Des
6		01	180	-	455	-

3. Semua saldo akun-akun buku besar diposkan sesuai posisinya (Debet atau Kredit).

Putri Dewi Trial Balance 31 December 2004
No	Akun	Debit	Credit
11	Cash	$ 2,065	-
12	Account Receivable	2,220	-
14	Supplies	2,000	-
15	Prepaid Insurance	2,400	-
17	Land	10,000	-
18	Office Equipment	1,800	-
21	Account Payable	-	900
23	Unearned Rent	-	360
31	Putri’s Capital	-	15,000
32	Putri’s Withdrawal	4,000	-
41	Fees Earned	-	16,340
51	Wages Expense	4,275	-
52	Rent Expense	1,600	-
54	Utilities Expense	985	-
55	Supplies Expense	800	-
59	Miscellaneous Expense	455	-
	TOTAL	$32,600	$32,600

Sumber: Smart In Accounting

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By: Galih T.Y.