Nama : Widad Nadia

NIM : 11200820000096
Prodi/ Kelas : Akuntansi/ 1D

P4-4A
TERESINA AMUSEMENT PARK, SA
Worksheet
For the Year Ended September 30,2017

Trial Balance Adjusted Income Statement of

Trial Balance Statement Financial
Statement
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash 34,400 34,400 34,400
Supplies 18,600 2,200 2,200
Prepaid Insurance 29,900 10,900 10,900
Land 80,000 80,000
Equipment 120,000 120,000 120,000
Accumulated 36,200 42,200 79.400
Depreciation-Equip.
Accounts Payable 14,600 14,600 14,600
Uneraned Ticket 3,900 1,000 4,900 4,900
Revenue
Mortgage Payable 50,000 50,000 50,000
Share Capital-Ordinary 60,000 60,000 60,000
Retained Earnings 36,100 36,100 36,100
Devidends 14,000 14,000 14,000
Ticket Revenue 277,900 280,800 280,800
Salaries and Wages 98,000 98,000 98,000
Expense
Maintenance and 30,500 30,500 30,500
Repairs Expense
Advertising Expense 9,400 9,400 9,400
Utilities Expense 16,900 16,900 16,900
Property Tax Expense 21,000 24,000 45,000
Interest Expense 6,000 8,000 14,000
Totals 478,700 478,700 213,800 280,000
Insurance Expense 19,000 19,000 19,000
Supplies Expense 16,400 16,400 16,400
Interest Payable 2,000 2,000
Depreciation Expense 6,000 6,000
Property Taxes Payable 3,000 3,000
Totals 489,700 489,700 249,200 280,000
Net Los 30,800
Total
 TERESINA AMUSEMENT PARK, SA
Statemen of Financial Position
For the Year Ended September 30,2017

Assets
Properti, plant, and equipment
Equipment 120,000
Less: Accumulated depreciation-Equip. 78,400 41,600
Current assets
Prepaid insurance 40,800
Supplies 20,800
Accounts receivable
Cash 34,400
Total current assets 96,000
Total assets 137,600
Equity and Liabilities
Equity
Share Capital Ordinary 60,000
Retained Earnings 29,900
Total Equity 30,100
Non-current liabilities
Notes Payable 15,000
Current Liabilities
Notes Payable 35,000
Accounts Payable 14,600
Interest Payable 14,000
Total current liabilities 63,600
Total equity and liabilities 108,700

Closing Entries

Sep. 31 Service Revenue 280,000

Income Summary 280,000

Income summary 249,200

Salaries and Wages Expense 98,000
Maintenance and Repairs Expense 30,500
Advertising Expense 9,400
Utilities Expense 16,900
Property Tax Expense 45,000
Interest Expense 14,000
Insurance Expense 19,000
Supplies Expense 16,400

Rentained Earnings 30,800

Income summary 30,800

Retained Earning 14,000

Deviden 14,000
 TERESINA AMUSEMENT PARK, SA
Post-Closing Trial Balance
For the Year Ended September 30,2017

Dr. Cr.
Cash 34,400
Account Receivable
Equipment 120,000
Accumulated Depreciqation-Equip. 78,400
Accounts Payable 14,600
Unerned Rent Revenue
Share Capital-Ordinary 60,000
Retained Earnings
154,400 153,000

P4-1B
TERESINA AMUSEMENT PARK, SA
Worksheet
For the Year Ended September 30,2017

Trial Balance Adjusted Income Statement of

Trial Balance Statement Financial
Statement
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash 2,720 2,720
Account Receivable 2,700 220 2,480
Supplies 1,500 550 950
Equipment 11,000 11,000
Accumulated 1,250 250 1,500
Depreciation-Equip.
Accounts Payable 2,500 2,500
Uneraned Service 650 220 430
Revenue
Share Capital-Ordinary 10,000 10,000
Devidends 1,100 1,100
Service Revenue 6,300 6,300
Salaries and Wages 1,300 420 1,720
Expense
Miscellaneous Expense 380 380
Totals 20,700 20,700
Insurance Expense 420 420
Supplies Expense 550 550
Interest Payable
Depreciation Expense 250
Property Taxes Payable
Totals 1,440 1,440 3,070 6,300 18,250 14,430
Net Loss 3,230 3,820
Total

Closing Entries
Sep. 31 Service Revenue 6,300
Income Summary 6,300

Income summary 3,070

Salaries and Wages Expense 1,720
Miscellaneous Expense 380
Insurance Expense 420
Supplies Expense 550

Rentained Earnings 3,230

Income summary 3,230

Retained Earning 1,100

Deviden 1,100

P4-4B
TERESINA AMUSEMENT PARK, SA
Worksheet
For the Year Ended September 30,2017

Trial Balance Adjusted Income Statement of

Trial Balance Statement Financial
Statement
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash 13,800 13,800 13,800
Supplies 26,300 26,300 26,300
Prepaid Insurance 3,600 1,800 1,800
Land 67,000 67,000 67,000
Building 127,000 127,000 127,000
Equipment 59,000 59,000 59,000
Accounts Payable 12,500 12,500 12,500
Unearned Rent 8,000 3,500 11,500
Revenue
Mortgage Payable 120,000 120,000 120,000
Share Capital-Ordinary 80,000 80,000 80,000
Retained Earnings 54,000 54,000 54,000
Devidends 16,000 16,000 16,000 16,000
Service Revenue 90,700 90,700
Rent Revenue 26,000 30,500
Salaries and Wages 42,000 42,000 42,000
Expense
Advertising Expense 17,500 17,500 17,500
Utilities Expense 19,000 19,000 19,000
Totals 391,200 391,200
Insurance Expense 1,800 1,800
Depreciation Expense 6,600 6,600
Accumulated 3,000
Depreciation-Buildings
Accumulated 3,600
 Depreciation-
Equipment
Interest Expense 9,600 9,600
Interest Payable 9,600 9,600
Totals 407,400 407,400 96,500 25,600 310,900 278,000
Net Los 70,900 332,900
Total

TERESINA AMUSEMENT PARK, SA

Statemen of Financial Position
For the Year Ended September 30,2017

Assets
Properti, plant, and equipment
Equipment 9,000
Less: Accumulated depreciation-Equip. 6,000 3,000
Current assets
Prepaid insurance 5,400
Accounts receivable 26,300
Cash 13,800
Total current assets 45,500
Total assets 48,500
Equity and Liabilities
Equity
Share Capital Ordinary 80,000
Retained Earnings 54,000
Total Equity 26,000
Non-current liabilities
Notes Payable 120,000
Current Liabilities
Notes Payable 2,900
Accounts Payable 12,500
Interest Payable 9,600
Total current liabilities 25,000
Total equity and liabilities 145,000

Closing Entries

Sep. 31 Service Revenue 90,700

Income Summary 90,700

Income summary 96,500

Salaries and Wages Expense 42,000
Advertising Expense 17,500
Utilities Expense 19,000
Insurance Expense 1,800
Depreciation Expense 6,600
Interest Expense 9,600

Rentained Earnings 70,900

 Income summary 70,900

Retained Earning 16,000

Deviden 16,000

TERESINA AMUSEMENT PARK, SA

Post-Closing Trial Balance
For the Year Ended September 30,2017

Dr. Cr.
Cash 13,800
Account Receivable 26,300
Equipment 59,000
Accumulated Depreciqation-Equip. 6,000
Accounts Payable 12,500
Unerned Rent Revenue 11,500
Share Capital-Ordinary 80,000
Retained Earnings 54,000
99,100 164,000