Beruflich Dokumente
Kultur Dokumente
(Minggu 5)
Required :
- Prepare the general journal entries.
- Posting to General Ledger and Work Sheet at December 31, 2015.
- Prepared Balance Sheet December 31, 2015.
JAWAB
JOURNAL ENTRIES
Investment
Acc. Dep. - Building
debit credit
debit credit
1/1 20.000
1/1 140.000
20.000 (dr)
140.000 (cr)
Neraca Saldo Awal Neraca Saldo Akhir Income Statement Balance Sheet
Account debit kredit debit kredit debit kredit debit kredit
Cash 275,000 774,275
Cash – restricted for specific program 50,000 50.000
Cash – restricted for program development 40,000 40.000
Investment 20,000 20.000
Investment for specific program 350,000 350.000
Investment for plant replacement 450,000 450.000
Account and notes receivable 770,000 1.420.000
Inventory of material and supplies 165,000 215.000
Land 350,000 350.000
Building 620,000 620.000
Acc dep – Building 140,000 140.000
Account Payable 400,000 399.275
Mortage Payable 500,000 500.000
Net Assets 2.050.000 2.050.000
Revenues 4.170.000
Allowance for uncollectible receivables and third
280.000
party contractual
Salaries payable 432.000
Expense – nursing service 1.572.000
Expense – other professional service 957.000
Expense – General Service 929.000
Expense – Fiscal Service 154.000
Expense – Admin Service 70.000
390,000 390,000