Team Assignment- TK 1

TEAM 5
NIM Name
2001624134 NIANWATI
2001645271 RENDI APRIYANTO
2001644451 SYLVIA VERONICA
2001619020 STEVEN
Transaction Accounts Account Share Retained
Supplies Equipment =
Cash Receivable Payable Capital Earnings
20000 20000
-3000 5000 2000
-1200 1200
300 -300
1500 1500
-200 -200
200 200
-300 -300
-700 -700
150 -150
16100 200 1200 5000 = 2150 21050 -700
22500 = 22500
 Company Jacky Co
Income Statement
For the Month of September

Revenues :
- Service Revenue

Expenses :

- Supplies Expense 3,500

- Utilities Expense 700
- Rent Expense 2,000
- Salaries and Wages Expense 9,000
Total Expense

Profit

Company Jacky Co
Retained Earning Statement
For the Month of September

Retained Earning
Profit
Devidends 6,000.00
total
Retained Earning Balances per September

Company Jacky Co
Balance Sheet
For the Month of September
Assets Liabilities & Equity
Current Asset Liabilities
- Cash 8,000.00 - Account Payable
- Account Receivable 14,000.00
- Supplies 2,800.00
Total Current Assets 24,800.00 total Liabilities

Fixed Asset Equity

- Equipment 27,000.00 - Share Capital - Ordinary
- Retained Earning
Total Fixed Assets 27,000.00 total Equity
TOTAL ASSETS 51,800.00 TOTAL LIABILITIES & EQUITY
 24,000

15,200

8,800

12,000.00
8,800.00

6,000.00
14,800.00

7,000.00

7,000.00

30,000.00
14,800.00
44,800.00
ES & EQUITY 51,800.00
 GENERAL JOURNAL
No. Account Title Ref. Debit Credit
1 Dr. Cash 101 £ 25,000
Cr. Share Capital 311 £ 25,000
The Company issues ordinary shares

2 Dr. Supplies 126 £ 400

Cr. Accounts Payable 201 £ 400
Purchased supplies on credit

3 Dr. Equipment 157 £ 10,000

Cr. Cash 101 £ 3,000
Cr. Notes Payable 200 £ 7,000
Purchased equipment; paid 3000 in cash and issued
a 3000 note payable for the balance

4 Dr. Accounts Receivable 111 £ 4,000

Cr. Unearned Revenue 209 £ 4,000
Real Estate commissions billed to client for 4000

5 Dr. Rent Expense 729 £ 700

Cr. Cash 101 £ 700
Paid 700 in cash for the current month's rent

6 Dr. Accounts Payable 201 £ 200

Cr. Cash 101 £ 200
Paid 200 cash on account for supplies purchased in
transaction 2

7 Dr. Advertising Expense 728 £ 600

Cr. Advertising Payable 203 £ 600
Received a bill for 600 for adve

8 Dr. Salaries Expense 726 £ 2,200

Cr. Cash 101 £ 2,200
Paid 2200 cash for salaries

9 Dr. Dividends 332 £ 1,200

Cr. Dividend payable 204 £ 1,200
The company paid dividends of 1200

10 Dr. Unearned Revenue 209 £ 3,000

Dr. Accounts Receivable 111 £ 3,000
Collected cash from clients billed in transaction 4
Total £ 47,300 £ 47,300
 Buku Besar
Nama Akun : Kas
Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
1 35,000 35,000
4 10,000 25,000
8 1,000 24,000
15 400 23,600
18 2,500 26,100
20 500 25,600
30 1,800 23,800

Nama Akun : Share Capital

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
1 35,000 35,000

Nama Akun: Equipment

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
4 30,000 30,000

Nama Akun : Rent Expense

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
8 1,000 1,000

Nama Akun : Prepaid Insurance

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
15 400 400

Nama Akun : Service Revenue

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
18 2,500 2,500
30 2,000 4,500

Nama Akun : Salaries and Wages Expense

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
20 500 500
Nama Akun : Utilities Expense
Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
25 600 600

Nama Akun : Account Payable

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
4 20,000 20,000
25 600 20,600

Nama Akun : Devidens

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
25 1,800 1,800

Nama Akun : Account Receivable

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
25 2,000 2,000

Neraca Saldo
Akun Debit Kredit
Kas 23,800
Share Capital 35000
Equipment 30,000
Rent Expense 1,000
Prepaid Insurance 400
Service Revenue 4,500
Salaries and Wages Expense 500
Utilities Expense 600
Account Payable 20,600
Devidens 1,800
Account Receivable 2,000
Total 60,100 60,100
An examination of the ledger and journal reveals the following errors:
1 Each of the above listed accounts has a normal balance per the general ledger.
2 Cash of ₤170 received from a customer on account was debited to Cash ₤710 and credited to Accounts Recei
3 A dividend of ₤300 was posted as a credit to Dividends, ₤300 and credit to Cash ₤300.
4 A debit of ₤120 was not posted to Salaries and Wages Expense.
5 The purchase of equipment on account for ₤700 was recorded as a debit to Maintenance and Repairs Expense
6 Services were performed on account for a customer, ₤310, for which Accounts Receivable was debited ₤310
7 A payment on account for ₤225 was credited to Cash for ₤225 and credited to Accounts Payable for ₤252.

Neraca Saldo
Accounts Debit Kredit
Cash 2,060
Accounts Receivable 8,140
Supplies 600
Equipment 9,000
Accounts Payable 9793
Share Capital-Ordinary 1,652
Dividends 1,800
Service Revenue 14921
Salaries and Wages Expense 3920 -
Maintenance and Repairs Expense 900

Total 26,420 26,366

and credited to Accounts Receivable ₤710.

aintenance and Repairs Expense and a credit to Accounts Payable for ₤700.
s Receivable was debited ₤310 and Service Revenue was credited ₤31.
Accounts Payable for ₤252.