Jawaban Uts Genap 2007 Akun

I.1. (a) I.2. (c) I.3. (a) I.4. (c) I.5. (a)

HallowedBeThyName Work Sheet For the Month Ended March 31, 2007 Account Title

Trial Balance Dr. Cr.

Adjustments Dr. Cr.

Cash 5,180 Supplies 3,850 Prepaid Rent 1,200 Equipment 87,600 Accumulated depreciation-Equipment 58,700 Accounts Payable 1,620 Seraphine Sheena, Capital 34,930 Seraphine Sheena, Drawing 10,600 Fees Earned 52,750 Salaries and Wages Expense 31,900 (d) Utilities Expense 7,260 Miscellaneous Expense 410

(a) (b)

2,910 800

(c)

5,220

Adjusted Trial Balance Dr. Cr. 5,180 940 400 87,600 63,920 1,620 34,930 10,600 52,750

850

32,750 7,260 410

2,910 800 5,220

2,910 800 5,220

148,000 148,000

Supplies Expense Rent Expense Depreciation Expense-Equipment Salaries and Wages Payable

(a) (b) (c)

(d) 9,780

850 9,780

154,070

850 154,070

Net income Closing entries:

Reversing entries:

Fees Earned Income Summary Income Summary Salaries and Wages Expense Utilities Expense Miscellaneous Expense Supplies Expense Rent Expense Depreciation Expense-Equipment Income Summary Seraphine Sheena, Capital Seraphine Sheena, Capital Seraphine Sheena, Drawing Salaries and Wages Payable Salaries and Wages Expense

52,750 52,750 49,350 32,750 7,260 410 2,910 800 5,220 3,400 3,400 10,600 10,600 850 850

Income Statement Dr. Cr.

Balance Sheet Dr. Cr. 5,180 940 400 87,600 63,920 1,620 34,930 10,600

52,750 32,750 7,260 410 2,910 800 5,220 49,350 3,400 52,750

52,750

104,720

52,750

104,720

850 101,320 3,400 104,720

ThyKingdomCome uses periodic method.

ThyKingdomCome Income Statement For the year Ended December 31, 2006 Revenue from sales: Sales Sales returns and allowances Sales discounts Net sales Cost of merchandise sold: Merchandise Inventory, beginning balance Purchases Purchase returns and allowances Purchase discounts Net purchases Add transportation in Cost of merchandise purchased Merchandise available for sale Merchandise inventory, ending balance Cost of merchandise sold Gross profit Operating expenses: Selling expenses Administrative expenses Total operating expenses Income from operations Other income Net Income ThyKingdomCome Statement of Owner's Equity For the year Ended December 31, 2006 Luca Pacioli, capital, beginning balance Investment during the year Net income for year Withdrawals Increase in owner'r equity Luca Pacioli, capital, ending balance

430,209 6,140 5,790

11,930 418,279 59,700

521,980 9,100 2,525

11,625 510,355 17,400 527,755 587,455 339,125 248,330 169,949 49,270 69,208 118,478 51,471 1,470 52,941

278,492 52,941 52,941 33,720 19,221 297,713

ThyKingdomCome Balance Sheet December 31,2006 Assets Current assets: Cash Accounts Receivable

139,152 115,080

Merchandise Inventory Prepaid expenses Total current assets Property, plant, and equipment Accumulated Depreciation-Property, plant, and equipment Total property, plant, and equipment Total assets Liabilities Current liabilities: Accounts Payable Unearned Rent Total liabilities

339,125 6,869 600,226 517,942 380,804 137,138 737,364

38,815 400,836 439,651

Owner's Equity Luca Pacioli, capital

297,713

Total liabilities and owner's equity

737,364

a b

c d e f g h

i j k

l m n o

p q r

s

t u

v w

(a) Merchandise Inventory Purchases Transportation In

15,750 15,000 750

(b) Purchase Returns & Allowances Merchandise Inventory

500

(c) Purchase Discounts Merchandise Inventory

590

(d) Merchandise Inventory Cost of Merchandise Sold Sales

500

590 3,500 9,000 12,500