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    Silva Akun Kuis

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    2210103023.silva

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    Silva Akun Kuis

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    2210103023.silva
    11 views7 pages

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    Download as xlsx, pdf, or txt
    11 views7 pages

    Silva Akun Kuis

    Uploaded by

    2210103023.silva

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    KUIS PA 1

    Antonio and Partners No 1. (2) the adjusting entries


    date jurnal entry ref debit credit date explanation
    1-Jun cash $ 20,000 30-Jun supplies expense
    building $ 50,000 supplies
    capital $ 70,000 insurance expense
    3-Jun supplies $ 5,000 prepaid insurance
    acc payable $ 5,000 salaries expense
    5-Jun cash $ 2,400 salaries payable
    prepaid insurance $ 2,400 depreciation expense
    7-Jun account receivable $ 5,000 accumulated depreciation
    service revenue $ 5,000 interest expense
    10-Jun cash $ 15,000 interest payable
    notes payable $ 15,000 unearned service reven
    12-Jun advertising expense $ 500 service revenue
    cash $ 500 utility expense
    15-Jun cash $ 2,000 account payable
    account receivable $ 2,000
    17-Jun account receivable $ 2,500
    cash $ 2,500
    20-Jun unearned revenue $ 3,000
    cash $ 3,000
    22-Jun cash $ 2,500
    account receivable $ 2,500
    29-Jun computer expense $ 6,000
    cash $ 6,000
    the adjusting entries No 1. (3) adjusted trial balance
    reff debit kredit account debit
    supplies expense 4,250 (5.000 - 750 = 4250) cash 31,100
    supplies 4,250 supplies 700
    insurance expense 200 prepaid insuranse 2,200
    prepaid insurance 200 account receivable 2,500
    salaries expense 5,500 computer 6,000
    salaries payable 5,500 bulding 50,000
    depreciation expense 500 account payable
    accumulated depreciation 500 unearned service revenue
    interest expense - notes payable
    interest payable - antonio's capitals
    unearned service reven 1,000 service revenue
    service revenue 1,000 advertising expense 500
    utility expense 400 supplies expense 4,000
    account payable 400 insurance expense
    salaries expense
    depreciation expense 500
    interest expense
    interest payable
    utility expense
    97,500
    balance NO (4.) Income Statement, Owner's equity statement, and balance sheet:
    kredit
    Income Statement for June:
    TRANSACTION DEBIT
    Service Revenue 8,000
    Expenses:
    Advertising Expenses
    Supplies Expenses
    2,100 Insurance Expenses
    2,000 Salaries Expenses
    15,000 Depreciation Expenses
    70,000 Utility Expenses
    8,000 Total Expenses
    Net Income 3,350

    Balance sheet at June 30:


    Assets
    Cash 31,100
    Supplies 750
    400 Prepaid Insurance 2,200
    97,500 Account Receivables 2,500
    Computer 6,000
    Building 50,000
    Total Assets 92,550

    Liabilities
    Account Payable 2,100
    Unearned Service Revenue 2,000
    Note Payable 15,000
    Total Liabilities 19,100

    Owner's Equity:
    Antonio's Capital 66,650
    Total Liabilities and Owner's Equity
    No (5)
    d balance sheet: Closing Entries
    TRANSACTIONS DEBIT CREDIT
    a. Close Revenue Accounts:
    CREDIT Service Revenue 7,000
    Income Summary 7,000
    b. Close Expense Accounts:
    500 Income Summary 16,850
    4,250 Advertising Expense 500
    200 Supplies Expense 4,250
    5,500 Insurance Expense 200
    500
    400
    11,350

    85,750
    Metode FIFO
    Date Quantity In Quantity Out Ending Iventory
    Unit Price/unit Unit Price/unit Unit
    31 Des 21 150 19 0 0 150
    ### 100 21 150
    100
    ### 150 40 150
    100
    100
    ### 10 40 100
    10
    ### 15 24 15
    ### 50 45 90
    15
    40
    ### 100 26 40
    15
    100
    ### 160 50 110

    2.2

    Jawaban nomor 2,
    Point ke 2:

    Perbedaan yang diperoleh ketika kita menggunakan metode FIFO dan Average adalah untuk metode FIFO memil
    makna tersendiri yakni first in first out yaitu artinya perhitungan persediaan masuk pertama keluar pertama, sehin
    metode ini juga masuk pertama kali ke dalam gudang dan akan dijual pertama saat penjualan produk sedangka
    metode average adalah metode pencatatan persediaan rata-rata tertimbang. Dimana konsepnya perusahaan mem
    biaya barang dengan jumlah unit barang yang tersedia, akibatnya persediaan produk terakhir dan beban pokok
    penjualan harus dikalkulasikan dalam bentuk rata-rata.
    Metode Average
    Ending Iventory LAPORAN COGS FIFO : (jumlah barag tersedia +COGS ) : 2
    Price Persediaan Awal 150 (375 + 360) : 2
    19 Pembelian 215 + 367.5
    19 Jml Brg tersedia utk dijual 375
    21
    19 Persediaan akhir 10 -
    21 COGS 360
    21
    21
    40
    24
    21
    24
    21
    21
    24
    26
    26

    tuk metode FIFO memiliki


    a keluar pertama, sehingga
    ualan produk sedangkan
    epnya perusahaan membagi
    rakhir dan beban pokok
    etode Average
    g tersedia +COGS ) : 2

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