Berikut ini merupakan transaksi-transksi yang terjadi dalam Perusahaan Putranti”Putri”Dewi” selama bulan November sampai akhir Desember :
1/Nov/04 Mrs. Putri menginvestasikan modal sebesar$15,000.
5/Nov/04 Perusahaan membeli tanah untuk usahanya $10,000.
10/Nov/04 Pembelian perlengkapan $1,350 secara kredit.
18/Nov/04 Perusahaan menerima pendapatan honor $7,500.
30/Nov/04 Dibayar beban upah $2,125 beban sewa $800 beban utilitas $450 dan beban lain-lain $275.
30/Nov/04 Pembayaran hutang sebesar $950.
30/Nov/04 Penarikan preibadi oleh Mrs.Putri $2,000
30/Nov/04 Beban perlengkapan selam bulan November $800.
1/Des/04 Dibayar assuransi untuk bulan Desember $2,400.
1/Des/04 Beban sewa $800.
1/Des/04 Diterima sewa dimuka dari pelanggan sebesar $3,600
4/Des/04 Pembelian perlatan kantor secara kredit $1,800.
6/Des/04 Dibayar beban lain-lain $1,800.
11/Des/04 Pembayaran jutang kepada kreditor $400.
13/Des/04 Dibayar beban upah $950.
16/Des/04 Diterima pendapatan honor secara kredit $1,750.
16/Des/04 Diterima pendapatan honor$3,100.
20/Des/04 Pembayaran hutang kepada kreditur $900.
21/Des/04 Menerima kas dari pembayaran piutang $650.
23/Des/04 Pembelian perlengkapan $1,450.
27/Des/04 Beban upah $1,200.
31/Des/04 Pembayaran rekening telepon untuk bulan ini $310.
31/Des/04 Pembayaran rekening listrik $225.
31/Des/04 Pendapatan honor $287.
31/Des/04 Diterima kas pendapatan honor secara kredit $1,120
31/Des/04 Pengambilan pribadi Mrs.Putri $2,000.
Diminta:
1. Buatlah jurnal umum dari setiap transaksi tersebut ?
2. Posting Ke Buku Besar (Ledger)
3. Neraca Saldo Sebelum Penyesuaian (Trial Balance)
Jawaban:
1.
Date
|
Description
|
Rf
|
Debit
|
Credit
|
1 Nov
|
Cash
|
11
|
$15,000
|
-
|
Putri’sCapital
|
31
|
-
|
$15,000
|
|
5 Nov
|
Land
|
17
|
10,000
|
-
|
Cash
|
11
|
-
|
10,000
|
|
10Nov
|
Supplies
|
14
|
1,350
|
-
|
Account Payable
|
21
|
-
|
1,350
|
|
18Nov
|
Cash
|
11
|
750
|
-
|
Fees Earned
|
41
|
-
|
750
|
|
30Nov
|
Wages Expense
|
51
|
2,125
|
-
|
Rent Expense
|
52
|
800
|
-
|
|
Utilities Expense
|
54
|
450
|
-
|
|
Miscellaneous Expense
|
59
|
275
|
-
|
|
Cash
|
11
|
-
|
3,650
|
|
30 Nov
|
Account Payable
|
21
|
950
|
-
|
Cash
|
11
|
-
|
950
|
|
30 Nov
|
Supplies Expense
|
55
|
800
|
-
|
Supplies
|
14
|
-
|
800
|
|
30 Nov
|
Putri’sWhitdrawl
|
32
|
2,000
|
-
|
Cash
|
11
|
-
|
2,000
|
|
1 Des
|
Prepaid Insurance
|
15
|
2,400
|
-
|
Cash
|
11
|
-
|
2,400
|
|
1 Des
|
Rent Expense
|
52
|
800
|
-
|
Cash
|
11
|
-
|
800
|
|
1 Des
|
Cash
|
11
|
360
|
-
|
Unearned Rent
|
23
|
-
|
360
|
|
4 Des
|
Office Equipment
|
18
|
1,800
|
-
|
Account Payable
|
21
|
-
|
1,800
|
|
6 Des
|
Miscellaneous Expense
|
59
|
180
|
-
|
Cash
|
11
|
-
|
180
|
|
11 Des
|
Account Payable
|
21
|
$4,000
|
-
|
Cash
|
11
|
-
|
$4,000
|
|
13 Des
|
Wages Expense
|
51
|
950
|
-
|
Cash
|
11
|
-
|
950
|
|
16Des
|
Cash
|
11
|
3,100
|
-
|
Fees Earned
|
41
|
-
|
3,100
|
|
16 Des
|
Account Receivable
|
12
|
1,750
|
-
|
Fees Earned
|
41
|
-
|
1,750
|
|
20 Des
|
Account Payable
|
21
|
900
|
-
|
Cash
|
11
|
-
|
900
|
|
21 Des
|
Cash
|
11
|
650
|
-
|
Account Receivable
|
12
|
-
|
650
|
|
23 Des
|
Supplies
|
14
|
1,450
|
-
|
Cash
|
11
|
-
|
1,450
|
|
27 Des
|
Wages Expense
|
51
|
1,200
|
-
|
Cash
|
11
|
-
|
1,200
|
|
31 Des
|
Utilities Expense
|
54
|
310
|
-
|
Cash
|
11
|
-
|
310
|
|
31 Des
|
Utilities Espense
|
54
|
225
|
-
|
Cash
|
11
|
-
|
225
|
|
31 Des
|
Cash
|
11
|
287
|
-
|
Fees Earned
|
41
|
-
|
287
|
|
31 Des
|
Account Receivable
|
12
|
1,120
|
-
|
Fees Earned
|
41
|
-
|
1,120
|
|
31 Des
|
Putri’s Withdrawel
|
32
|
2,000
|
-
|
Cash
|
11
|
-
|
2,000
|
2. Liat Jawaban Posting Ke Buku Besar (Ledger)
3. Liat Jawaban Neraca Saldo Sebelum Penyesuaian (Trial Balance)
Sumber: Smart In Accounting
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