TUGAS ONLINE AKUTANSI 4

NAMA : Novitasari Warlami

NIM : 2014-31-342

TUGAS ONLINE AKUTANSI

Data Penyesuaian pada tanggal 31 Desember 2008

Medical Supplies yang masih tersisa sebesar 2100.

Office supplies yang sudah terpakai sebesar 1100

Prepaid Insurance berlaku untuk 2 tahun.

Prepaid rent berlaku untuk 2 tahun dan dibayar pada tanggal 1 feb 2008.

Medical Equipment berusia pakai 4 tahun saat ini sudah memasuki tahun kedua, demikian pula dengan office equipment

Unearned yang masih tersisa sebesar 6800

Gaji yang belum dibayarkan sebesar 12000

Diminta:

• Buat Adjusting Entries

• Lakukan posting

• Buatlah ten-column-worksheet

• Sajikan Laporan-Keuangan

jawab :

Account Number

Account Titles

Trial Balance

Adjustment

Adjustment Trial Balance

Income Statement

Balance Sheet

D

K

D

K

D

K

D

K

D

K

Harta +utang +modal

1001

Cash

Rp       155,000.00

Rp    155,000.00

Rp           155,000.00

1002

Account Receivable

Rp         16,100.00

Rp       16,100.00

Rp             16,100.00

1003

Medical Supplies

Rp            7,100.00

Rp        2,100.00

Rp         5,000.00

Rp                5,000.00

1004

Office Supplies

Rp            2,300.00

Rp        1,100.00

Rp         1,200.00

Rp                1,200.00

1005

Prepaid Insurance

Rp            1,500.00

Rp           750.00

Rp             750.00

Rp                    750.00

1006

Prepaid Rent

Rp         24,000.00

Rp     12,000.00

Rp       12,000.00

Rp             12,000.00

1101

Medical Equipment

Rp       120,000.00

Rp    120,000.00

Rp           120,000.00

1102

Accumulated Depreciation on Med-Eq

Rp          30,000.00

Rp     30,000.00

Rp   60,000.00

Rp           60,000.00

1103

Office Equipment

Rp         48,000.00

Rp       48,000.00

Rp             48,000.00

1104

Accumulated Depreciation on Off-Eq

Rp          12,000.00

Rp     12,000.00

Rp   24,000.00

Rp           24,000.00

2001

Account Payable

Rp             4,600.00

Rp     4,600.00

Rp              4,600.00

2002

Unearned Medical Revenue

Rp          16,000.00

Rp     6,800.00

Rp     9,200.00

Rp              9,200.00

2101

Notes Payable

Rp       115,000.00

Rp115,000.00

Rp        115,000.00

2102

Salaries Payable

Rp     12,000.00

Rp   12,000.00

Rp           12,000.00

3001

Capital

Rp       180,000.00

Rp180,000.00

Rp        180,000.00

3101

Withdrawals

Rp            5,800.00

Rp         5,800.00

Rp                5,800.00

Pendapatan dan Beban :

4001

Medical Service Revenue

Rp          74,000.00

Rp        6,800.00

Rp   80,800.00

Rp         80,800.00

5001

Salaries Expense

Rp         33,000.00

Rp   12,000.00

Rp       45,000.00

Rp             45,000.00

5002

Utilities Expense

Rp            1,700.00

Rp         1,700.00

Rp                1,700.00

5003

Maintenance Expense

Rp            2,100.00

Rp         2,100.00

Rp                2,100.00

5004

Rent Expense

Rp         12,000.00

Rp   12,000.00

Rp       24,000.00

Rp             24,000.00

5005

Advertising Expense

Rp                800.00

Rp             800.00

Rp              800.00

5006

Transportation Expense

Rp            1,600.00

Rp         1,600.00

Rp           1,600.00

5007

Miscellaneous Expense

Rp                600.00

Rp             600.00

Rp                   600.00

5008

Medical Supplies Expense

Rp     2,100.00

Rp     2,100.00

Rp           2,100.00

5009

Office Supplies Expense

Rp     1,100.00

Rp     1,100.00

Rp           1,100.00

5010

Insurance Expense

Rp         750.00

Rp         750.00

Rp               750.00

5011

Depreciation Expense on Med-Eq

Rp   30,000.00

Rp   30,000.00

Rp         30,000.00

5012

Depreciation Expense on Off-Eq

Rp   12,000.00

Rp   12,000.00

Rp         12,000.00

JUMLAH

Rp   431,600.00

Rp   431,600.00

Rp         73,400.00

Rp  129,150.00

Rp       363,850.00

Rp    404,800.00

SURPLUS

Rp         55,750.00

Rp          40,950.00

Rp      129,150.00

Rp  129,150.00

Rp       404,800.00

Rp    404,800.00