Soal Hal 223.

Soal Komprehensif

1. Membuat Jurnal Umum

Kevin Consulting
GENERAL JOURNAL
May-15
DATE DESCRIPTION REF D K
May 3 Cash 11 4,500,000
2015 Unearned Service R 24 4,500,000

5 Cash 11 2,450,000
Account Receivable 12 2,450,000

9 Advertising expense 56 225,000

Cash 11 225,000

13 Account Payable 21 640,000

Cash 11 640,000

15 Account Receivable 12 9,180,000

Service Revenue 41 9,180,000
(Periode 1 - 15 May 2015)

16 Salaries Payable 22 120,000

Salaries Expense 51 630,000
Cash 11 750,000
11
17 Cash 41 8,360,000
Service Revenue 8,360,000
(bayar honor 1 - 16 Maay 2015)

20 Raw Material 14 735,000

Account Payable 21 735,000

21 Account Receivable 12 4,820,000

Service Revenue 41 4,820,000
(periode 16 - 20 May 2015)

25 Cash 11 7,900,000
Service Revenue 41 7,900,000

27 Cash 11 9,520,000
Account Receivable 12 9,520,000

28 Salaries Expense 51 750,000

Cash 11 750,000
 30 Telephone Expense 54 260,000
Cash 11 260,000

31 Electricity expense 55 810,000

Cash 11 810,000

31 Cash 11 3,300,000
Service Revenue 41 3,300,000

31 Account Recevable 12 2,600,000

Service Revenue 41 2,600,000

31 kevin, withdrawal 32 10,500,000

CaSH 11 10,500,000

67,300,000 67,300,000

2. Posting Buku Besar

CASH 11
Balance
Date Description Ref Post D K
D K
May 2015, 1 Begining Balance 22,100,000
3 4,500,000 26,600,000
5 2,450,000 29,050,000
9 225,000 28,825,000
13 640,000 28,185,000
16 750,000 27,435,000
17 8,360,000 35,795,000
25 7,900,000 43,695,000
27 9,520,000 53,215,000
28 750,000 52,465,000
30 260,000 52,205,000
31 810,000 51,395,000
31 3,300,000 54,695,000
31 10,500,000 44,195,000

Account Receivable 12
Balance
Date Description Ref Post D K
D K
May 1, 2015 Begining Balance 3,400,000
5 2,450,000 950,000
15 9,180,000 10,130,000
21 4,820,000 14,950,000
27 9,520,000 5,430,000
31 2,600,000 8,030,000
Raw Material 14
Balance
Date Description Ref Post D K
D K
May 1, 2015 Begining Balance 1,350,000
20 735,000 2,085,000
31 Adj 1,370,000 715,000

Prepaid Rent 15
Balance
Date Description Ref Post D K
D K
May 1, 2015 Begining Balance 3,200,000
31 Adj 1,600,000 1,600,000

Prepaid Insurance 16
Balance
Date Description Ref Post D K
D K
May 1, 2015 Begining Balance 1,500,000
31 Adj 275,000 1,225,000

Office Equipment 18
Balance
Date Description Ref Post D K
D K
May 1, 2015 Begining Balance 14,500,000
Accumulated Depreciation
Balance
Date Description Ref Post D K
D
May 1, 2015 Beginning balance
31 Adj 330,000

Account Payable
Balance
Date Description Ref Post D K
D
May 1, 2015 Beginning balance
13 640,000
20 735,000

Salaries Payable
Balance
Date Description Ref Post D K
D
May 1, 2015 Beginning balance
16 120,000
31 Adj 325,000

Unearned Service
Balance
Date Description Ref Post D K
D
May 1, 2015 2,500,000
3 4,500,000
31 Adj 3,790,000

Kevin, capital
Balance
Date Description Ref Post D K
D
May 1, 2015 Beginning balance
31 33,375,000
31 10,500,000
Kevin, withdrawal
Balance
Date Description Ref Post D K
D
May 31, 2015 10,500,000 10,500,000
10,500,000 -

Income Summary
Balance
Date Description Ref Post D K
D
May 31, 2015 39,950,000
6,575,000
33,375,000
Service Revenue
Balance
Date Description Ref Post D K
D
May 15, 2015 9,180,000
17 8,360,000
21 4,820,000
25 7,900,000
31 3,300,000
31 2,600,000
31 Adj 3,790,000
31 39,950,000

Salaries Expense
Balance
Date Description Ref Post D K
D
May 16, 2015 630,000 630,000
28 750,000 1,380,000
31 Adj 325,000 1,705,000
1,705,000 -
Depreciation Expense
Balance
Date Description Ref Post D K
D
May 31, 2015 Adj 330,000 330,000
Clos 330,000 -

Telephone Expense
Balance
Date Description Ref Post D K
D
May 30, 2015 260,000 260,000
Close 260,000 -

Electricity Expense
Balance
Date Description Ref Post D K
D
May 31, 2015 810,000 810,000
Close 810,000 -

Advertising Expense
Balance
Date Description Ref Post D K
D
May 31, 2015 225,000 225,000
Close 225,000 -

3. Membuat Daftar Saldo Sebelum Penyesuaian

Kevin Consulting
 Unadjusted Trial balance
May 2015
Description Ref D K
Cash 11 44,195,000
Account Receivable 12 8,030,000
Raw Material 14 2,085,000
Prepaid rent 15 3,200,000
Prepaid Insurance 16 1,500,000
Office Equipment 18 14,500,000
Accumulated Depre 19 330,000
Account Payable 21 895,000
Unearned Service 23 7,000,000
Kevin, Capital 31 42,300,000
Kevin, withdrawal 32 10,500,000
Service Revenue 41 36,160,000
Salaries Expense 51 1,380,000
Telephone Expense 60 260,000
Electricity Expense 61 810,000
Advertising expense 62 225,000

86,685,000 86,685,000
-
 19 Insurance Expense
Balance Balance
Date Description Ref Post D K
K D
330,000 May 31, 2 Adj 275,000 275,000
660,000 1,370,000 -

21 Raw Material Expense

Balance Balance
Date Description Ref Post D K
K D
800,000 May 31, 2 Adj 1,370,000 1,370,000
160,000 Close 1,370,000 -
895,000

Rent Expense
22 Balance
Date Description Ref Post D K
Balance D
K May 31, 2 Adj 1,600,000 1,600,000
120,000 Close 1,600,000 -
-
325,000

25
Balance
K
2,500,000
7,000,000
3,210,000

31
Balance
K
42,300,000
75,675,000
65,175,000
32
Balance
K

33
Balance
K
39,950,000
33,375,000
-
 41
Balance
K
9,180,000
17,540,000
22,360,000
30,260,000
33,560,000
36,160,000
39,950,000
-

51
Balance
K

54
Balance
K

60
Balance
K

61
Balance
K

62
Balance
K
 55
Balance
K

53
Balance
K

52
Balance
K
4. Membuat Jurnal Penyesuaian

Kevin Consulting
Adjusment Journal
May 2015
DATE DESCRIPTION REF D
May 31, 2015 Insurance Expense 55 275,000
Prepaid Insuran 16

Raw Material Expense 53 1,370,000

Raw Material 14

Depreciation Expense 54 330,000

Acc. Depreciati 19

Salaries Expense 51 325,000

Salaries Payable 22

Rent expense 52 1,600,000

Prepaid rent 15

Unearned Service revenue 23 3,790,000

Service revenue 41

7,690,000

7. Membuat daftar saldo yang disesuaikan

Kevin Consulting
Adjusted Trial Balance
May 2015
Description Ref D K
Cash 11 44,195,000
Account Receivable 12 8,030,000
Raw Material 14 715,000
Prepaid rent 15 1,600,000
Prepaid Insurance 16 1,225,000
Office Equipment 18 14,500,000
Accumulated Depre 19 660,000
Account Payable 21 895,000
Salaries payable 22 325,000
Unearned Service 23 3,210,000
Kevin, Capital 31 42,300,000
Kevin, withdrawal 32 10,500,000
Service Revenue 41 39,950,000
Salaries Expense 51 1,705,000
Rent Expense 52 1,600,000
Raw Material Expense 53 1,370,000
Depreciation Expense 54 330,000
Insurance Expense 55 275,000
Telephone Expense 60 260,000
Electricity Expense 61 810,000
Advertising expense 62 225,000

87,340,000 87,340,000
 Kevin Consulting
Closing Journal
May 2015
K DATE DESCRIPTION REF
May 31, 2015 Service Revenue 41
275,000 Income Summary 33

Income Summary 33
1,370,000 Salaries Expense 51
Telephone Expense 60
Electricity Expense 61
330,000 Advertising expense 62
Rent Expense 53
Raw Material Expense 53
325,000 Depreciation Expense 54
Insurance Expense 55

1,600,000
Income Summary 33
Kevin, Capital 31
3,790,000
Kevin, Capital 31
Kevin, Withdrawal 32
7,690,000
onsulting
Journal

D K
39,950,000
39,950,000

6,575,000
1,705,000
260,000
810,000
225,000
1,600,000
1,370,000
330,000
275,000

33,375,000
33,375,000

10,500,000
10,500,000
90,400,000 90,400,000
 KEVIN CONS
WORKSH

Unadjusted Trial Balance Adjusment Journal Adjusted Trial Balance

No Account
D K D K D
11 Cash 44,195,000 44,195,000
12 Account Receivable 8,030,000 8,030,000
14 Raw Material 2,085,000 1,370,000 715,000
15 Prepaid rent 3,200,000 1,600,000 1,600,000
16 Prepaid Insurance 1,500,000 275,000 1,225,000
18 Office Equipment 14,500,000 14,500,000
19 Accumulated Depre 330,000 330,000
21 Account Payable 895,000
23 Unearned Service 7,000,000 3,790,000
31 Kevin, Capital 42,300,000
32 Kevin, withdrawal 10,500,000 10,500,000
41 Service Revenue 36,160,000 3,790,000
51 Salaries Expense 1,380,000 325,000 1,705,000
60 Telephone Expense 260,000 260,000
61 Electricity Expense 810,000 810,000
62 Advertising expense 225,000 225,000

86,685,000 86,685,000
22 Salaries payable 325,000
52 Rent Expense 1,600,000 1,600,000
53 Raw Material Expense 1,370,000 1,370,000
54 Depreciation Expense 330,000 330,000
55 Insurance Expense 275,000 275,000
33 Income Summary
7,690,000 7,690,000 87,340,000

KEVIN CONSULTING
INCOME STATEMENT
FOR THE YEAR ENDED 31 MAY 2015
SERVICE REVENUE
EXPENSE :
Salaries Expense 1,705,000
Telephone Expense 260,000
Electricity Expense 810,000
Advertising expense 225,000
Rent Expense 1,600,000
Raw Material Expense 1,370,000
Depreciation Expense 330,000
Insurance Expense 275,000
TOTAL EXPENSE
NET INCOME

KEVIN CONSULTING
STATEMENT OF OWNER'S EQUITY
FOR THE YEAR ENDED 31 MAY 2015

BEGINNING BALANCE
ADD : INVEST JULY 2015 -
NET INCOME JULY 2015 33,375,000
33,375,000
LESS : PRIVE (10,500,000)
ENDING BALANCE JULY 2015
 KEVIN CONSULTING
WORKSHEET
MAY 2015

Adjusted Trial Balance Closing Journal

Income Statement Statement Of Financial Position
K D K
44,195,000
8,030,000
715,000
1,600,000
1,225,000
14,500,000
660,000 660,000
895,000 895,000
3,210,000 3,210,000
42,300,000 42,300,000 10,500,000 33,375,000
10,500,000 10,500,000
39,950,000 39,950,000 39,950,000
1,705,000 1,705,000
260,000 260,000
810,000 810,000
225,000 225,000
-

325,000 - 325,000
1,600,000 1,600,000
1,370,000 1,370,000
330,000 330,000
275,000 275,000
39,950,000 39,950,000
87,340,000 6,575,000 39,950,000 80,765,000 47,390,000 90,400,000 90,400,000
33,375,000 33,375,000

KEVIN CONSULTING
STATEMENT OF FINANCIAL P

39,950,000
ASSETS
CURRENT ASSETS
Cash 44,195,000
Account Receivable 8,030,000
Raw Material 715,000
Prepaid Rent 1,600,000
Prepaid Insurance 1,225,000
TOTAL CUREENT ASSETS 55,765,000
 6,575,000 NON CURRENT ASSETS
33,375,000 Office Supplies 14,500,000
Acc. Depre (660,000) 13,840,000
TOTAL NON CURRENT ASSETS 13,840,000

TOTAL ASSETS 69,605,000

42,300,000

22,875,000
65,175,000
 Closing Trial Balance
D K
44,195,000
8,030,000
715,000
1,600,000
1,225,000
14,500,000
660,000
895,000
3,210,000
65,175,000
-
-
-

-
-
-
325,000

-
70,265,000 70,265,000

KEVIN CONSULTING
TATEMENT OF FINANCIAL POSITION
31 MAY 2015

LIABILITES
SHORT TERM LIBILITIES
Account Payable 895,000
Unearned Service Revenue 3,210,000
Salaries Payable 325,000

TOTAL SHORT TERM LIABILITIES 4,430,000

-
TOTAL LIABILITIES 4,430,000

Dina, Capital 65,175,000

TOTAL LIABILITIES + EQUITY 69,605,000