Soal_1

The ledger of Piper Rental Agency on June 30 of the current year inludes the following

Prepaid Insurance
Supplies
Equipment
Accumulated Depreciation - Equipment
Notes Payable
Unearned Rent Revenue
Rent Revenue
Wages Expense

An analysis of the accounts shows the following

a. Insurance expense at the rate of €125 per month
b. Supplies on hand total €1.615
c. The equipment depreciates €250 per month
d. Interest of €1.500 is accrued on the notes payable
e. 25% of the unearned rent revenue was earned during the semiannualy

Instructions
Prepare the adjusting entries at June 30, assuming that adjusting entries are made
Additional accounts are Insurance Expense, Supplies Expense, Depreciation Expense, I

Date Account Titles and Explanation

June, 30 Insurance Expense
Prepaid Insurance

30 Supplies Expense
Supplies

30 Depreciation Expense
Accumulated Depreciation - Equipment

30 Interest Expense
Interest Payable

30 Unearned Rent Revenue

Rent Revenue
nt year inludes the following selected accounts before adjusting entries have prepared

€ 10,000 € -
9,725 -
80,000 -
- 25,000
- 20,000
- 50,000
- 60,000
14,000 -

uring the semiannualy

adjusting entries are made semiannualy.

ense, Depreciation Expense, Interest Expense, and Interest Payable,

Debit Credit
€ 750.00
€ 750.00

8,110
8,110

1,500
1,500

1,500
1,500

12,500
12,500
NIM
Tanda Tangan
Soal_2

Perusahaan Biro Jasa - CEPAT

DAFTAR SALDO
Per 31 Oktober 2021
Sebelum
Nama Akun Penyesuaian
Debit Kredit
Kas $ 14,500 $ -
Piutang Usaha 11,200 -
Suplais 4,250 -
Asuransi Dibayar Dimuka 6,000 -
Peralatan Kantor 14,000 -
Depresiasi Akumulasian - Peralatan Kantor - 3,600
Utang Usaha - 6,100
Utang Gaji - -
Pendapatan Sewa Diterima Dimuka - 2,500
Modal, Basuki - 15,600
Pendapatan Jasa - 46,150
Pendapatan Sewa - 11,000
Biaya Gaji 20,000 -
Biaya Suplais - -
Biaya Asuransi - -
Biaya Sewa 15,000 -
Biaya Depresiasi - -

$ 84,950 $ 84,950

Permintaan
a. Buatlah jurnal penyesuaian yang diperlukan.
b. Buatlah jurnal penutup yang diperlukan.
 a. Jurnal Penyesuaian

Date Account Title and Explanation

Setelah
Penyesuaian Oct 31 Piutang Usaha
Debit Kredit
$ 14,500 $ -
11,700 31 Biaya Suplais
1,900
2,000
14,000 31 Biaya Asuransi
4,000
6,100
1,500 31 Biaya Depresiasi
1,250
15,600
46,650 31 Biaya Gaji
12,250
21,500
2,350 31 Pendapatan Sewa Diterima Dimuka
4,000
15,000
400

$ 87,350 $ 87,350

b. Jurnal Penutup

Date Account Title and Explanation

Oct., 31 Pendapatan Jasa

Pendapatan Sewa

31 Ikhtisar Laba Rugi

31 Ikhtisar Laba Rugi
 NIM
Tanda Tangan
Penyesuaian

Account Title and Explanation Debit Credit

Piutang Usaha 500

Pendapatan Jasa 500

Biaya Suplais 2,350

Suplais 2,350

Biaya Asuransi 4,000

Asuransi Dibayar Dimuka 4,000

Biaya Depresiasi 400

Depresiasi Akumulasian - Peralatan 400

Biaya Gaji 1,500

Utang Gaji 1,500

Pendapatan Sewa Diterima Dimuka 1,250

Pendapatan Sewa 1,250

Penutup

Account Title and Explanation Debit Credit

Pendapatan Jasa 46,650

Pendapatan Sewa 12,250
Ikhtisar Laba Rugi 58,900

Ikhtisar Laba Rugi 43,250

 Biaya Gaji 21,500
Biaya Suplais 2,350
Biaya Asuransi 4,000
Biaya Sewa 15,000
Biaya Depresiasi 400

Ikhtisar Laba Rugi 15,650

Modal, Basuki 15,650
Sara Yu reviewed the records and found the following errors.

1 Cash received from a customer on account was recorded

as £950 instead of £590.

2 A payment of £75 for advertising expense was entered as

a debit to Miscellaneous Expense £75 and a credit to Cash £75

3 The first salary payment this month was for £1,850, which
included £700 of salaries payable on March 31. The payment
was recorded as a debit to Salaries and Wages Expense £1,850
and a credit to Cash £1,850 (No reversing entries were made
on April 1)

4 The purchase on account of a printer costing £310 was recorded

as a debit to Supplies and credit to Accounts Payable £310

5 A cash payment of repair expense on equipment for £125 was

recorded as a debit to Equipment £152 and a credit to Cash £152

Instruction
Prepare the correcting entry
Incorrect entry

Date Account Title and Explanation Debit Credit

Cash £ 950
Accounts Receivable € 950

Miscellaneous Expense 75
Cash 75

Salaries and Wages Expense 1,850

Cash 1,850

Supplies 310
Accounts Payable 310

Equipment 152
Cash 152

Correcting entry

Date Account Title and Explanation Debit Credit

Accounts Receivable 360

Cash 360

Advertising Expense 75
Miscellaneous Expense 75
Salaries Payable 700
Salaries and Wages Expense 700

Equipment 310
Supplies 310

Cash 27
Repair Expense 125
Equipment 152
 kertas kerja atau coretan

Accounts Receivable € 950 Cash

Cash € 950 Accounts Receivab

Cash 1,850 Salaries Payable

Salaries and Wages Expense 1,850 Salaries and Wages Expense
Cash

Cash 152 Repair Expense

Equipment 152 Cash
 590
Accounts Receivable ###

700
and Wages Expense 1,150
1,850

125
125
 Sebagian transaksi perusahaan jasa PT RAISO SEMOYO yang terjadi selama bulan
Agustus 2021 sebagai berikut.

Tanggal

Agust., 3

11

12

28

30

31

31

Permintaan
Buatlah jurnal koreksi yang diperlukan pada tanggal 31 Agustus
 Sebagian transaksi perusahaan jasa PT RAISO SEMOYO yang terjadi selama bulan
ustus 2021 sebagai berikut.

Transaksi

Dibeli satu unit mobil merk 'SUZUKRI' senilai Rp200.000.000,00 dari PT Bahtera.
Dalam transaksi ini disepakati bahwa perusahaan harus membayar
Rp150.000.000,00 dan sisanya dapat dilunasi tiga bulan kemudian.

Diterima uang tunai dari PT Roso Gumregah sejumlah Rp3.750.000,00 atas

penyelesaian pekerjaan pengiriman barang ke Bandung

Diterima uang muka dari PT Roso Sumelang sejumlah Rp1.500.000,00 untuk jasa
pengiriman barang pada tanggal 30 Agustus 2021

Dikirimkan tagihan kepada PT TANJUNG MAS atas jasa pengiriman barang ke

Semarang senilai Rp1.750.000,00

Diterima uang tunai sejumlah Rp3.510.000,00 dari PT SAKMADYO sebagai

pelunasan utangnya (terkait dengan transaksi tanggal 21 Agustus)

Dikirimkan tagihan kepada PT Roso Sumelang tas jasa pengiriman barang ke

Surabaya senilai Rp6.500.000,00 (terkait dengan transaksi tanggal 11 Agustus 2021)

Dilunasi utang usaha ke Harian JOGJA-JOGJA sejumlah Rp1.000.000,00 (terkait

dengan transaksi tanggal 15 Agustus)

Dibayar dividen kas sejumlah Rp1.375.000,00

Buatlah jurnal koreksi yang diperlukan pada tanggal 31 Agustus

 JURNAL TRANSAKSI YANG SALAH

Tanggal Nama Akun dan Keterangan Debit Kredit

Agustus 3 Kendaraan Rp 200,000,000.00

Kas Rp 50,000,000.00
Utang Usaha 150,000,000.00

9 Kas 3,750,000.00
Piutang Usaha 3,750,000.00

11 Kas 5,000,000.00
Pendapatan Jasa 5,000,000.00

12 Kas 1,750,000.00
Utang Usaha 1,750,000.00

28 Kas 3,150,000.00
Utang Usaha 3,150,000.00

30 Piutang Usaha 6,500,000.00

Pendapatan Jasa 6,500,000.00

31 Kas 1,000,000.00
Utang Usaha 1,000,000.00

31 Dividen 1,735,000.00
Kas 1,735,000.00

JURNAL KOREKSI YANG DIPERLUKAN

Tanggal Nama Akun dan Keterangan Debit Kredit

Agustus 31 Utang Usaha Rp 100,000,000

Kas Rp 100,000,000
(Koreksi jurnal tgl 3 Agustus)
31 Piutang Usaha 3,750,000
Pendapatan Jasa 3,750,000
(Koreksi jurnal tgl 9 Agustus)

31 Pendapatan Jasa 5,000,000

Kas 3,500,000
Pendapatan Jasa Diterima Dimuka 1,500,000
(Koreksi jurnal tgl 11 Agustus)

31 Utang Usaha 1,750,000

Piutang Usaha 1,750,000
Kas 1,750,000
Pendapatan Jasa 1,750,000
(Koreksi jurnal tgl 12 Agustus)

31 Utang Usaha 3,150,000

Kas 360,000
Piutang Usaha 3,510,000
(Koreksi jurnal tgl 28 Agustus)

31 Pendapatan Jasa Diterima Dimuka 1,500,000

Piutang Usaha 1,500,000
(Koreksi jurnal tgl 30 Agustus)

31 Utang Usaha 2,000,000

Kas 2,000,000
(Koreksi jurnal tgl 31 Agustus)

31 Kas 360,000
Dividen 360,000
(Koreksi jurnal tgl 31 Agustus)
Lori Callebaut opened Callebaut Cleaning Service, AG on July 1, 2017. During July th

July, 1: Shareholders invested €20,000 cash in the business in exchange for ordin
1: Purchased used truck for €12,000, paying €4,000 cash and the balance o
3: Purchased cleaning supplies for €2,100 on account.
4: Paid €3,600 cash on one-year insurance policy effective July 1.
12 : Billed customers €5,900 for cleaning services performed.
18 : Paid €1,500 cash on amount owed on truck and €1,400 on amount owed
20 : Paid €4,500 cash for employee salaries.
21 : Collected €4,400 cash from customers billed on July 12.
25 : Billed customers €9,400 for cleaning services performed.
31 : Paid €400 for the monthly gasoline bill for the truck.
31 : Declared and paid a €1,200 cash dividend.

The chart of accounts for Callebaut Cleaning Service contains the following accounts
No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepa
No. 158 Accumulated Depreciation—Equipment, No. 201 Accounts Payable, No
No. 311 Share Capital - Ordinary, No. 320 Retained Earnings, No. 332 Dividend
No. 400 Service Revenue, No. 633 Gasoline Expense, No. 631 Supplies Expen
No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense.

Instruction
Journalize the July transaction

Date Account Title and Explanation Ref

July, 1 : Cash
Share Capital -Ordinary

1 Equipment
Cash
Accounts Payable

3 Supplies
Accounts Payable

4 Insurance Expense
 Cash

OR

Prepaid Insurance
Cash

12 Accounts Receivable
Service Revenue

18 Accounts Payable
Cash

20 Salaries and Wages Expense

Cash

21 Cash
Accounts Receivable

25 Accounts Receivable
Service Revenue

31 Gasoline Expense
Cash

31 Dividends
Cash
July 1, 2017. During July the following transactions were completed.

iness in exchange for ordinary shares. → AKU101 DAN 311

00 cash and the balance on account. 101 - D/K?

effective July 1.
erformed.
d €1,400 on amount owed on cleaning supplies.

n July 12.
erformed.

ains the following accounts:

6 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment,
201 Accounts Payable, No. 212 Salaries and Wages Payable,
Earnings, No. 332 Dividends, No. 350 Income Summary,
e, No. 631 Supplies Expense, No. 711 Depreciation Expense,
nd Wages Expense.

Debit Credit

€ 20,000
€ 20,000

12,000
4,000
8,000

2,100
2,100
ADJUSTMENT
3,600 July 31
→
 →
3,600 Prepaid Insurance
Insurance Expense

3,600 Insurance Expense

→
3,600 Prepaid Insurance

5,900
5,900

2,900
2,900

4,500
4,500

4,400
4,400

9,400
9,400

400
400

1,200
1,200
TMENT
3,300 Prepaid Insurance 3300
3,300 Insurance Expense 300

300 Insurance Expense 300

300 Prepaid Insurance 3300
 JURNAL
TRANSAKSI PENYESUAIAN

KESAMAAN Form: Jurnal Umum

PERBEDAAN Tujuan:
Informasi Laba tepat
JURNAL
PENUTUP KOREKSI

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