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    Latihan IA-2nd Ed (AKM)

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    agustine maryam
    Perhitungan Akuntansi Keuangan Menengah

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Latihan IA-2nd Ed (AKM)

    Uploaded by

    agustine maryam
    2 views7 pages
    Perhitungan Akuntansi Keuangan Menengah

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    © © All Rights Reserved

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    Perhitungan Akuntansi Keuangan Menengah

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    2 views7 pages

    Latihan IA-2nd Ed (AKM)

    Uploaded by

    agustine maryam
    Perhitungan Akuntansi Keuangan Menengah

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 7

    Kai Edo (Licensed Public Accountant)

    Date Account & Explanation Ref Debit


    4/2/2023 Cash ¥ 30,000
    Equipment ¥ 14,000
    Owners's capital
    4/2/2023 No entry

    4/3/2023 Supplies ¥ 700


    Account payable
    4/7/2023 Rent Expense ¥ 600
    Cash
    4/11/2023 Account Receivable ¥ 1,100
    Service revenue
    4/12/2023 Cash ¥ 3,200
    Unearned service revenue
    4/17/2023 Cash ¥ 2,300
    Service revenue
    4/21/2023 Insurance expense ¥ 110
    Cash
    4/30/2023 Salary & Wages expense ¥ 1,160
    Cash
    4/30/2023 Supplies expense ¥ 120
    Supplies
    4/30/2023 Equipment - computer ¥ 5,100
    owners's capital

    Closing entries
    Russel Corporation
    1/31/2015 Revenue £ 319,000
    Income summary
    Net sales: 340.000 (sales revenue) - 13.000 (Sales return) - 8.000 (sales discount)

    Income summary £ 302,000


    Delivery expense
    Insurance expense
    rent expense
    salaries & wages expense
    COGS

    Retained earnings £ 17,000


    Income summary
    (Revenue-COGS-Expense)
    Alistair Co. (FORTMAT BENAR)
    12/31/2015 Sales Revenue $ 390,000
    Sales Return
    Sales Discount
    Income summary

    Income summary $ 319,700


    Cost of good sold
    selling expense
    Administrative expense
    income tax expense

    Income summary $ 43,300


    Retained earnings

    Retained earnins $ 18,000


    Dividend
    FLYNN DESIGN AGENCY
    Credit INCOME STATEMENT
    Des 31, 2015
    Revenue
    ¥ 44,000 Service revenue € 58,500

    Expense
    Salaries & wages expense € 12,300
    ¥ 700 Insurance expense € 850
    Interest expense € 500
    ¥ 600 Depreciation expense € 7,000
    Supplies expense € 3,400
    ¥ 1,100 Rent expense € 4,000 € 28,050
    Net income € 30,450
    ¥ 3,200
    FLYNN DESIGN AGENCY
    ¥ 2,300 INCOME STATEMENT
    Des 31, 2015
    ¥ 110 Retained earning Des 1, 2015 € 3,500
    Add: Net income € 30,450
    ¥ 1,160 € 33,950
    Deduct: Dividend 0
    ¥ 120 Retained earnings Des 31, 2015 € 33,950

    ¥ 5,100

    £ 319,000

    £ 7,000
    £ 12,000
    £ 20,000
    £ 61,000
    £ 202,000

    £ 17,000
    $ 12,000
    $ 15,000
    $ 363,000

    $ 235,700
    $ 16,000
    $ 38,000
    $ 30,000

    $ 43,300

    $ 18,000
    FLYNN DESIGN AGENCY If the note has been outsta
    STETEMENT OF FINANCIAL POSITION Karena outstanding selam
    Des 31, 2015 Interest = 5000 x interes
    Asset
    Equipment € 60,000 If the company paid €17,5
    Accumulated depreciation - Equipment € 35,000 € 25,000 what was the balance in Salaries
    Prepaid insurance € 2,500 Salaries & wages 2012
    Supplies € 5,000 Salaries & wages 2011
    Account receivable € 21,500 * 17.500; perusahaan me
    Cash € 10,000
    Total Assets € 64,000

    Liabilities & Equity


    Liability
    Notes payable € 5,000
    Unearned service revenue € 5,600
    Account payable € 8,000
    Interest payable € 150
    Salaries & Wages payable € 1,300
    Total Liabilities € 20,050

    Equity
    Share capital - ordinary € 10,000
    Retained earnings € 33,950
    Total Equity € 43,950
    Total Liabilities & Equity € 64,000
    he note has been outstanding 6 months, what is the annual interest rate on that note?
    rena outstanding selama 6 bulan m900
    erest = 5000 x interest rate x 1/12 150/6 = 25
    6%
    he company paid €17,500 in salaries and wages in 2015,
    at was the balance in Salaries and Wages Payable on December 31, 2014?
    laries & wages 2012 : 12.300 - 1.300 = 11.000
    laries & wages 2011 : 17.500 - 11.000 = 6.500
    17.500; perusahaan membayar salaries & wages di tahun 2012
    STATEMENT OF FINANCIAL POSITION

    ASSET
    Current Asset
    Cash
    AR
    Inventory
    Trading Securities
    Non-Current Asset
    PPE
    Buildings
    Equipment
    Land
    Net Asset

    LIABILITY & EQUITY


    Current Liability
    AP
    NP
    Pansion Liability
    Rent Payable
    Premium on Bonds Payable
    Non-Current Liabiality
    Bonds Payable

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