Muhammad Muntashir

23080694295
Pengantar Akuntansi CH 4

Cash
Debit Credit
Bal 11,000

Laundy Supplies
Debit Credit
Bal 21.500 Adj 17.900
Adj Bal 3.600

Prepaid Insurance
Debit Credit
Bal 9,600 Adj 5,700
Adj Bal 3,900

Laundy Equipment
Debit Credit
Bal 232,600

Accumulated Depreciation
Debit Credit
Bal 125,400
Adj 6,500
Adj bal 131,900

Account Payable
Debit Credit
Bal 11,800

Sophie Perez, Capital

Debit Credit
Bal 105,600
Clos 10.700
Clos 10.000
Clos Bal 106.300

Sophie Perez, Drawing

 Debit Credit
Bal 10.000 Clos. 10,000

Laundry Revenue
Debit Credit
Clos. 232,200 Bal 232,200

Wages Expense
Debit Credit
Bal 125,200 Clos. 126.300
Adj 1,100
Adj Bal. 126,300

Rent Expense
Debit Credit
Bal. 40,000 Clos. 40.000

Utilities Expense
Debit Credit
Bal. 19,700 Clos. 19.700

Miscellaneous Expense
Debit Credit
Bal 5,400 Clos. 5.400

Wages Payable
Debit Credit
Adj. 1,100

Depreciation Equipment Expense

Debit Credit
Adj. 6,500 Bal. 6,500
Clos. 6.500

Laundry Supplies Expense

Debit Credit
Bal. 17,900 Adj. 5700

Insurance Expense
 Debit Credit
adj. 5,700 Clos 5.700

Adjusting Journal (Jurnal Penyesuaian)

Account Debit Kredit

a Laundry Supplies Expense 17.900
Laundry Supplies 17.900
b Insurance Expense 5.700
Prepaid Insurance 5.700
c Depreciation of Laundry expense 6.500
Accumulated of Laundry Equipment 6.500
d Wages Expense 1.100
Wages accrued 1.100
Total 31.200 31200

Adjusting Entries (Neraca Saldo disesuaikan)

Epicenter Laundry
Adjusting Entries
June 30, 2014
Account Name Debit Credit
Cash 11.000
Laundry Supplies 3.600
Prepaid Insurance 3.900
Laundry Equipment 232.600
Accumulated Depreciation 131.900
Account Payable 11.800
Sophie Perez, Capital 105.600
Sophie Perez, Drawing 10.000
Laundry Revenue 232.200
Wages Expense 126.300
Rent Expense 40.000
Utilities Expense 19.700
Miscellaneous Expense 5.400
Laundry supplies Expense 17.900
Insurance Expense 5.700
Wages Accrued 1.100
Laundry Equipment Expense 6.500
Total 482.600 482.600
 Epicenter Laundry
Income Statement
June 30, 2014
Revenue
Laundry Revenue 232.200
Total Revenue 232.200
Expense
Wages Expense 126.300
Rent Expense 40.000
Utilities Expense 19.700
Miscellaneous Expense 5.400
Laundry Supplies Expense 17.900
Insurance Expense 5.700
Depreciation Equipment Expense 6.500
Total Expense (221.500)
Net Income 10.700

Epicenter Laundry
statement of owner’s equity
June 30, 2014
Sophie Perez, Beginning Capital 105.600
Net Income 10.700
Drawing (10.000)
Increase in owner equity 700
Ending Capital 106.300
 Epicenter Laundry
Balance Sheet
June 30, 2014
Asset Liabilitas
Current Asset Current liabillitas
Cash 11.000 Account Payable 11.800
Supplies 3.600 Wages Accrued 1.100
Prepaid Insurance 3.900
Total Current Asset 18.300 Total Current 12.900
Liabilites
Fixed Asset
Laundry EquipmenT 232.600 Owner’s Equity
Accumulated (131.900) Ending Capital 106.300
Depreciation
Total Fixed Asset 100.700
Total Asset 119.200 Total Liabilites and 119.200
Owner’s Equity

Closing Entries (Jurnal Penutup)

Epicenter Laundry
Closing Entries
June 30, 2014
Account Debit Kredit
Laundry Revenue 232.200
Income Summary 232.200
Income Summary 221.500
Wages Expense 126.300
Rent Expense 40.000
Utilities Expense 19.700
Laundry Supply Expense 17.900
Insurance Expense 5.700
Depreciation equipment expense 6.500
Miscellaneous Expense 5.400
Income Summary 10.700
Sophie Perez, Capital 10.700
Sophie Perez, capital 10.000
Sophie Perez, drawing 10.000
Total 474.400 474.400

Post-closing Trial Balance (Neraca saldo setelah ditutup)

 Epicenter Laundry
Post-Closing Trial Balance
June 30, 2014
Account Debit Kredit
Kas 11.000
Laundry Supplies 3.600
Prepaid Insurance 3.900
Laundry Equipment 232.600
Depreciatin Acummulated 131.900
Account Payable 11.800
Wages Accrued 1.100
Sophie Perez, capital 106.300
Total 251.100 251.100