Lapangan Golf Modernland

Jurnal Umum Soal 1.B

Periode 31 Maret
Tanggal Keterangan Debit Kredit
Maret 1 Cash £60,000
Share Capital—Ordinary £60,000
3 Land £23,000
Buildings £9,000
Equipment £6,000
Cash £38,000
5 Advertising Expense £1,600
Cash £1,600
6 Prepaid Insurance £3,000
Cash £3,000
10 Equipment £1,050
Accounts Payable £1,050
18 Cash £440
Service Revenue £440
19 Cash £1,800
Service Revenue £1,800
25 Dividends £800
Cash £800
30 Salaries and Wages Expens £250
Cash £250
30 Accounts Payable £1,050
Cash £1,050
31 Cash £200
Unearned Service Revenue £200
Total £108,190 £108,190
No Accounts Kelompok Jenis Laporan Keuangan
1 Cash Asset Statement of Financial Position
2 Land Asset Statement of Cash Flow
3 Buildings Asset Statement of Cash Flow
4 Equipment Asset Statement of Cash Flow
5 Advertising Expense Expense Statement of Profit or Loss
6 Prepaid Insurance Asset Statement of Profit or Loss
7 Accounts Payable Liabilty Statement of Financial Position
8 Unearned Service RevenueRevenue Statement of Cash Flow
9 Share Capital-Ordinary Equity Statement of Financial Position
10 Dividends Asset Statement of Profit or Loss
11 Service Revenue Revenue Statement of Cash Flow
12 Advertising Expense Expense Statement of Cash Flow
13 Salaries Expense Statement of Profit or Loss
14 Wage Expense Expense Statement of Profit or Loss

Cash d c t
1 60000 60000
3 38000 22000
5 1600 20400
20400
20400
20400
3.a MORNING GO Co
Closing Entries
Periode June 30, 2021

No Account Name
1 Service Revenue
Rent Revenue
Income Summary
2 Income Summary
Depreciation expense
Salaries and Wages Expense
Utilities expense
3 Retained Earnings
Income Summary
4 Retained Earnings
Dividends
Total

Income statement MORNING GO Co

3.c Income statement
Periode June 30, 2021

Revenue :
- Service revemue 64,000
- Rent revenue 6,500
70,500

Expence:
- Depreciation Expence 3,700
- Salaries and Wages Expence 55,700
- Utilities expence 14,900
Sum of expense 74,300
Net Income 144,800
144,800
 3b

1
Post Closing Trial Balance
Debit Credit Account Titles Debit
64,000 Cash 9,840.00
6,500 Account Receivable 8,140.00
70,500 Equipment 15,900.00
74,300 Accumulated Depreciation—Equipment
3,700 Accounts Payable
55,700 Unearned Rent Revenue
14,900 Share Capital—Ordinary
3,800 Retained Earnings
3,800 Total 33,880.00
12,000
12,000
160,600 160,600
160,600
st Closing Trial Balance
Credit

5,400.00
2,220.00
3,800.00
18,000.00
4,460.00
33,880.00
 MADAGASKAR ROOFING CO
WORKSHEET
PERIODE MARCH 31, 2021
Trial Balance Adjusting Entries
Account Titles
Dr(£) Cr(£) Dr(£) Cr(£)
Cash 2,720
Account receivable 2,700
Supplies 1,500 950
Equipment 11,000
Accumulated Depreciation-Equipment 1,250 250
Accounts Payable 2,500
Unearned Service Revenue 650 430
Share Capital-Ordinary 10,000
Dividends 1,100
Service Revenue 6,300 430
Salaries and Wages expence 1,300 420
Miscellaneous expense 380
20,700 20,700
Salaries and wages payable 420
Supplies Expense 950
Depreciation Expense of Equipment 250
Total 2,050 2,050
Net Profit
Total + Net Profit
 AGASKAR ROOFING CO
WORKSHEET
RIODE MARCH 31, 2021
Adjusting Trial Balance Income Statement Statement of Financial Position
Dr(£) Cr(£) Dr(£) Cr(£) Dr(£) Cr(£)
2,720 2,720
2,700 2,700
550 550
11,000 11,000
1,500 1,500
2,500 2,500
220 220
10,000 10,000
1,100 1,100
6,730 6,730
1,720 1,720
380 380

420 420
950 950
250 250
21,370 21,370 3,300 6,730 18,070 14,640
3,430 3,430
6,730 6,730 18,070 18,070
`
 MADAGASKAR ROOFING CO
Jurnal Penyesuaian
Periode March 31, 2021
Tanggal Keterangan Debit Kredit
Maret 31 Supplies Expense £950
Supplies £950
31 Depreciation—Equipment £250
Accumulated Depreciation— £250
31 Unearned Service Revenue £220
Service Revenue £220
31 Salaries and Wages Expens £420
Salaries and Wages Payable £420
Total £1,840.00 £1,840.00