Scribd
Upload
439 views5 pages

Soal 2-3A

1. The document contains a general journal and ledger accounts for Kris Storey's business for the month of June. Various expenses and revenues are recorded. 2. At the end of June, a trial balance is prepared showing debit and credit balances for each account. Several account balances remain unadjusted. 3. An adjusting journal entry is needed to properly state the account balances. 4. Revenues exceeded expenses for June, with total income of $24,100 and total expenses of $15,370, resulting in excess revenues of $8,730 before taxes and interest.

Uploaded by

trinanda aji
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
439 views5 pages

Soal 2-3A

1. The document contains a general journal and ledger accounts for Kris Storey's business for the month of June. Various expenses and revenues are recorded. 2. At the end of June, a trial balance is prepared showing debit and credit balances for each account. Several account balances remain unadjusted. 3. An adjusting journal entry is needed to properly state the account balances. 4. Revenues exceeded expenses for June, with total income of $24,100 and total expenses of $15,370, resulting in excess revenues of $8,730 before taxes and interest.

Uploaded by

trinanda aji
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

1.

Jurnal umum

[Link]
Tanggal Deskripsi t Debit Kredit
1 june Cash 35.000
Kris Storey,Capital 35.000

Rent Expense 4.750


1 June
Cash 4.750

Account Payable 14.100


6 June
Equipment 14.100

Van 28.500
8 June Cash 4.500
Notes Payable 24.000

Supplies 2.380
10 June
Cash 2.380

Fees Earned 12.200


12 June
Cash 12.200

Prepaid insurance 3.600


15 June
Cash 3.600

Account Receivable 11.900


23 June
Fees Earned 11.900

Account Payable 1.500


24 June
Van Expanse 1.500

Utilities Expense 3.100


29 June
Cash 3.100

Miscellaneous Expense 950


29 June
Cash 950

Account Receivable 7.330


30 June
Cash 7.330

Wages Expense 5.070


30 June
Cash 5.070

30 June Cash 6.825


Account Payable 6.825

Prive 1.600
30 June
Cash 1.600

2. Posting Buku besar

Account Cash Account no.11

Balance
Date Item [Link] Debit Kredit Debit Kredit
1 June 35.000 35.000
1 June 4.750 30.250
8 June 4.500 25.750
10 June 2.380 23.370
12 June 12.200 35.570
15 June 3.600 31.970
29 June 3.100 28.870
29 June 950 27.920
30 June 7.330 35.250
30 June 5.070 30.180
30 June 6.825 23.355
30 June 1.600 21.755

Account Receivable Account no.12

Balance
Date Item [Link] Debit Kredit Debit Kredit
23 June 11.900 11.900
30 June 7330 4.570

Supplies Account no.13

Balance
Date Item [Link] Debit Kredit Debit Kredit
10 June 2.380 2.380

Prepaid Insurance Account no.14

Date Item [Link] Debit Kredit Balance


Debit Kredit
15 June 3.600 3.600

Equipment Account no.16

Date Balance
Item [Link] Debit Kredit Debit Kredit
6 June 14.100 14.100

Van Account no.18

Date Balance
Item [Link] Debit Kredit Debit Kredit
8 June 28.500 28.500

Notes Payable Account no.21

Balance
Date Item [Link] Debit Kredit Debit Kredit
8 June 24.000 24.000

Account Payable Account no.22

Date Balance
Item [Link] Debit Kredit Debit Kredit
6 June 14.100 14.100
24 June 1.500 12.400
30 June 6.825 8.775

Kris Storey,Capital Account no.31

Balance
Date Item [Link] Debit Kredit Debit Kredit
1 June 35.000 35.000

Kris Storey,Drawing Account no.32

Date Balance
Item [Link] Debit Kredit Debit Kredit
30 June 1.600 1.600

Fees Earned Account no.41

Date Balance
Item [Link] Debit Kredit Debit Kredit
12 June 12.200 12.200
23 June 11.900 24.100

Wages Expense Account no.51

Balance
Date Item [Link] Debit Kredit Debit Kredit
30 June 5.070 5.070

Rent Expense Account no.53

Balance
Date Item [Link] Debit Kredit Debit Kredit
1 June 4.750 4.750

Utilities Expences Account no.54

Balance
Date Item [Link] Debit Kredit Debit Kredit
29 June 3.100 3.100

Van Expense Account no.55

Balance
Date Item [Link] Debit Kredit Debit Kredit
24 June 1.500 1.500

Misellaneous Expense Account no.59

Balance
Date Item [Link] Debit Kredit Debit Kredit
29 June 950 950

3. Jurnal penyesuaian

Daftar Sald yang belum Disesuaikan


30-Jun-15
Saldo Debit Saldo Kredit
11. Cash 21.755
12. Account
4.570
Receivable
13. Supplies 2.380
14. Prepaid Insurance 3.600
16. Equipment 14.100
18. Van 28.500
21 Notes Payable 24.000
22 Account Payable 8.775
31. Kris Storey,Capital 35.000
32. Kris
1.600
Storey,Drawing
41. Fees Earned 24.100
51. Wages Expense 5.070
53. Rent Expense 4.750
54. Utilities Expences 3.100
55. Van Expense 1.500
59. Miscellaneous
950
Expense
91.875 91.875

4. Determine the excess of revenues over expense for June

Income

Operating Revenues 12.200


Accrued Revenues 11.900
Total Income 24.100

Expense
Van Expense 1.500
Utilities Expense 3.100
Rent Expense 4.750
Misellaneous
Expanse 950
Wages Expense 5.070
Total Expanse 15.370

5. Karena belum dipotong pajak dan bungan perusahaan

PR2-4A

You might also like