Tugas 4. Proses Penyesuaian-Ricky Andrian K. Rumere

Nama : Ricky Andrian K.
Rumere
Asal Instansi :Pemda Kabupaten Supiori Papua
Matkul : Pengantar Akutansi I
Dosen : Sri Zulaihati
a Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 month
Johnson Graphics Company
Date Account titles& Explanations Ref.

June-30 Supplies Expense
Dr Supplies
Cr. (To record Supplies used ($3,700 - $1.500 =
$2.200))
June-30 Interest Expense
Dr. Interest payable
Cr. (To record interest expense [ $20,000 x 9% x
(5/12) = $750 ] )
June-30 Insurance Expense
Dr. Prepaid Insurance
Cr. (To record Insurance expense [ $2,700 x (4/12) =
$900 ] )
June-30
Service Revenue
Dr. Unearned Service Revenue
Cr. (To record unearned Service revenue)
June-30
Account Receivable
Dr. Service Revenue
Cr. (To record Service performed but unrecorded)
June-30
Depreciation Expense
Dr. Accumulated Depreciation-Eguipment
Cr. (To record Depreciation Expense ($2,250/2
= $1.125))
b Prepare an adjusted trial balance.
Accounts Debit
Cash $8,600
Accounts Receivable ($14,000+$2000 = $16,000) $16,000
Supplies $1,500
Prepaid Insurance ($2,700-$900 = $1.800) $1,800
Equipment $45,000
Accumulated Depreciation-Equipment
Notes Payable
Interest Payable
Accounts Payable
Unearned Service Revenue
Owner's Capital
Sales Revenue
Service Revenue ($6.000-$1,300 +$2000=$6.700)
Insurance Expense $900
Interest Expense $750
Depreciation Expense $1,125
Salaries and Wages Expense $30,000
Supplies Expense $2,200
AdvertisingExpense $1,900
Rent Expense $1,500
Utilities Expense $1,700
Totals $112,975
recorded every 6 months.)
Debit Credit
$2,200 $2,200
$750 $750
$900 $900
$1,300 $1,300
$2,000 $2,000
$1,125 $1,125
c Prepare an income statement and retained earnings state

Johnson Graphics Company Income Statement
For the 6-Months Ended Juner 30,2019
Credit Revenues:
Sales Revenue
Service Revenue
Total Revenues
Expenses:
Insurance Expense
$1,125
lnterestExpense
$20,000 Depreciation Expense
$750 SalariesandWages Expense
$9,000 Supplies Expense
$1,300 AdvertisingExpense
$22,000 RentExpense
$52,100 Utilities Expense
$6,700 Total Expenses
Net Income

Owner's Equity Statement
For the 6-Months Ended June 30,2019
$112,975 Owner’s Capital, January 1

Add: Net Income
Owner's Capital, June 30

BalanceSheet
June 30,2019
Assets
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Less: Accumulated Depreciation-Equipment
Total Assets
Liabilities and Owner's Eguity
Liabilities
Notes Payable
Interest Payable
Accounts Payable
Unearned Service Revenue
Total Liabilities
Owner's Eguity
Owner's Capital (June 30)
Total Liabilities & Eguity
ment and retained earnings statement for the 6 months ended June 30 and a statement of fi nancial position at June 30
s Company Income Statement
nths Ended Juner 30,2019
Amount Amount
$52,100
$6,700
$58,800
$900
$750
$1,125
$30,000
$2,200
$1,900
$1,500
$1,700
($40,075)
$18,725
cs Company
Statement
ed June 30,2019
Amount
$22,000
$18,725
$40,725
n Graphics Company
BalanceSheet
June 30,2019
Amount Amount
$8,600
$16,000
$1,500
$1,800
$45,000
($1,125)
$71,775
$20,000
$750
$9,000
$1,300
$31,050
$40,725
$71,775
l position at June 30
Nama : Ricky Andrian K. Rumere
Asal Instansi : Pemda Kabupaten Supiori Papua
P4.1 (LO 1, 2, 4) The trial balance columns of the worksheet for Wang Roofing at March 31, 2020, are as follows (
Wang Roofing
Worsheet
For the Month Ended March 31, 2020
Trial Balance
Account Titles Dr. Cr.
Cash ¥ 4,500
Accounts Receivable ¥ 3,200
Supplies ¥ 2,000
Equipment ¥ 11,000
Accumulates Depreciation-Equipment ¥ 1,250
Accounts Payable ¥ 2,500
Unearned Service Revenue ¥ 550
Share Capital-Ordinary ¥ 12,900
Dividends ¥ 1,100
Service Revenue ¥ 6,300
Salaries and Wages Expenses ¥ 1,300
Miscellaneous Expense ¥ 400
¥ 23,500 ¥ 23,500
Other data:
1. A physical count reveals only ¥480 of roofi ng supplies on hand.
2. Depreciation for March is ¥250.
3. Unearned revenue amounted to ¥260 at March 31.
4. Accrued salaries are ¥700 b
Instructions
a.anEnter the statement
income trial balance
andonaaretained
worksheet and complete
earnings statementthefor
worksheet.
the month of March and a classified
statement of financial position at March 31.
c. Journalize the adjusting entries from the adjustments columns of the worksheet.
d. Journalize the closing entries from the financial statement columns of the worksheet.
c
d
a Enter the trial balance on a worksheet and complete the worksheet.
Wareen Roofing
WorkSheet
For the month ended March
31, 2020, are as follows (amounts
Trial Balance Adjustment

AccountsTitles Dr. Cr. Dr.
Cash $4,500
AccountsReceivable $3,200
Supplies $2,000
Epuipment 11,000
Accumulited Depredation-Equipment $1,250
AccountsPayable $2,500
Unearned Service Revenue $550 $290
Owner’s Capital $12,900
Owner'sDrawings $1,100
Service Revenue $6,300
Salaries & Wages Expense $1,300 $700
Miscellaneous Expense $400
Totals $23,500 $23,500
Supplies Expense $1,520
Depreciation Expense $250
Salaries and Wages Payable
Totals $2,760
Net Income
Totals
Prepare an income statement and a retained earnings statement for the mont
b statement of fi nancial position at March 31
Wareen Roofing
Income Statement
For the Month Ended March 31,2019
Revenues: Amount Amount

Total Revenues $6,590
Expenses:
SuppliesExpense $1,520
Miscellaneous Expense $400
Total Expenses ($4,170)
Net Income $2,420
Wareen Roofing
Owner's Equity Statement
For the Month Ended March 31, 2019
Amount Amount
Ownwer's Capital, March 01 $2,900
Add: Invesment $10,000
Net Income $2,420
$12,420
$15,320
Less: Owner's Drawing s $1,100
Owner's Capital, March 31 $14,220
Journalize the closing entries from the fi nancial statement columns of the worksheet
Wareen Roofing
Adjusting Journal Entries
Date Account titles&Explanations Ref. Debit Credit

March-31Supplies Expense $1,520
Dr Supplies
$1,520
Cr. (Torecord
Supplies used)
March-31Depreciation Expense $250
Dr. Accumulated
$250
Depreciation-Equipment
Cr. (Torecord Depreciation Expense)
March-31Unearned Service Revenue $290
Dr Service Revenue
$290
Cr. (To record
unearned revenue earned)
March-31Salaries and Wages Expense $700
Dr Salaries and Wages
$700
payable Cr.
(To record accrued salaries expense)
ournalize the closing entries from the fi nancial statement columns of the worksheet
Wareen Roofing
Closing Journal Entries
Date Account titles& Explanations Ref. Debit Credit

March-31Service Revenue $6,590
Dr Income Summary $6,590
Cr. (Todose Revenues)
Income Summary
March-31 Dr. Salaries & Wages Expense $4,170
Cr. Miscellaneous 2000
Expense Cr. 400
Supplies Expense 1520
Cr. Depreciation Expense 250
Cr. (Todose
Expenses)
March-31Income Summary $2,420
Dr. Owner's Capital
$2,420
Cr. (To transfer net
income tothe Capital)
March-31Owner's Capital $1,100
Dr. Owner's Drawings
$1,100
Cr. (To transfer
Drawings tothe Capital)
Wareen Roofing
WorkSheet
For the month ended March 31,2019
Adjustment AdjustedTrial Income Statement Balance Sheet

Balance
Cr. Dr. Cr. Dr. Cr. Dr. Cr.
$4,500 $4,500
$3,200 $3,200
$1,520 $480 $480
$11,000 $11,000
$250 $1,500 $1,500
$2,500 $2,500
260 $260
$12,900 $12,900
$1,100 $1,100
$290 $6,590 $6,590
$2,000 $2,000
$400 $400
$1,520 $1,520
$250 $250
$700 $700 $700
$2,760 $24,450 $24,450
$4,170
$2,420 $2,420
$6,590 $6,590 $20,280 $20,280
gs statement for the month of March and a classifi ed
al position at March 31
Wareen Roofing
BalanceSheet
March 31,2019
Particulars Amount Amount

Assets
CurrentAssets
Cash $4,500
Accounts Receivable $3,200
Supplies $480
Total Current Assets $8,180
Property.Plantand eguipment
Equlpment $11,000
Less: Accumulated Depreciation-Equipment
($1,500)
Total Long Term assets $9,500
Total Assets $17,680
Liabilities and Owner's Eguity
Liabilities
Accounts Payable $2,500
Unearned Service Revenue $260
Salaries and Wages Payable $700
Total Liabilities $3,460
Owner's Eguity
Owner’s Capital (March 31) $14,220
Total Liabilities & Eguity $17,680
worksheet
Anya Clark opened Anya’s Cleaning Service on July 1, 2020. During July, the following transactions were completed
1 Shareholders invested €20,000 cash in the business in exchange for ordinary shares.
1 Purchased used truck for €12,000, paying €4,000 cash and the balance on account.
3 Purchased cleaning supplies for €2,100 on account.
5 Paid €1,800 cash on a 1-year insurance policy eff ective July 1.
12 Billed customers €4,500 for cleaning services.
18 Paid €1,500 cash on amount owed on truck and €1,400 on amount owed on cleaning supplies.
20 Paid €2,800 cash for employee salaries.

21 Collected €3,400 cash from customers billed on July 12.
25 Billed customers €6,000 for cleaning services.
31 Paid €350 for the monthly gasoline bill for the truck.
31 Declared and paid a €5,600 cash dividend.
The chart of accounts for Anya’s Cleaning Service contains the following accounts: No. 101 Cash,
No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No.
158 Accumulated Depreciation—Equipment, No. 201 Accounts Payable, No. 212 Salaries and Wages
Payable, No. 311 Share Capital—Ordinary, No. 320 Retained Earnings, No. 332 Dividends, No. 350
Income Summary, No. 400 Service Revenue, No. 631 Supplies Expense, No. 633 Gasoline Expense,
No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense.
Instructions
a. Journalize and post the July transactions. Use page J1 for the journal and the three-column form of account.
b. Prepare a trial balance at July 31 on a worksheet.
c. Enter the following adjustments on the worksheet and complete the worksheet.
1. Unbilled and uncollected revenue for services performed at July 31 were €2,700.
2. Depreciation on equipment for the month was €500.
3. One-twelfth of the insurance expired.
4. An inventory count shows €600 of cleaning supplies on hand at July 31.
5. Accrued but unpaid employee salaries were €1,000.
d. Prepare the income statement and a retained earnings statement for July and a classifi ed statement of fi nancia
e. Journalize and post adjusting entries. Use page J2 for the journal.
f. Journalize and post closing entries and complete the closing process. Use page J3 for the journal.
g. Prepare a post-closing trial balance at July 31.
a Journalize and post the July transactions, Use page J1 for the journal and the three column form of account.
Anya's Cleaning Service
General Journal
nsactions were completed. Date Account titles&Explanations Ref. Debit

July-01 Cash $20,000
Dr Owner’s Capital
Cr. (Invested
Cashin buslness)
Equlpment
July-01 $12,000
Dr. Cash
Cr. Account;
Payabte
Cr. (Purchased equlpment by
paylng cash and the balance on
account.)
Supplies
July-03 $2,100
Dr. Accounts
Payable
Cr. (Purchased cleaning Supplies
on account)
July-05 Prepaid Insurance $1,800
Dr. Cash
Cr. (Paid
cashfor 1-year Insurance pollcy.)
July-12 Accounts Receivable $4,500
Dr. Service
Revenue
Cr. (Billed customers for
cleaning Services)
July-18 $2,900
Accounts Payable ($1.500 + $1.400 -
$2.900) Dr Cash
Cr.
(Paid cash for previous due on buying
equipment and supplies)
July-20 $2,800
Salaries and Wages Expense
Dr Cash
Cr. (Paid
cashfor Salaries expense)
July-21 Cash $3,400
Dr Accounts Receivable
Cr. (Recerved
cashfor Service provided )
July-25 Accounts Receivable 6.000
Dr. Service
Revenue
Cr. (Billed customers for
cleaning Services)
July-31 Gasoline Expense $350
Dr. Cash
Cr. (Paid
cashfor Gasand Oil Expensefor
theTrack)
July-31 CKvner's Drawings $5,600
Dr. Cash
Cr.
(Withdraw Cashfor personal use)

(General Ledger)
and Wages
Cash Na 101
Date Explanatbn Ret. Dr.
J1
ges Expense. Jul-01 Owner's Capital $20,000

Jul-01 Equipment J1
Jul-05 Prepaid Insurance J1
umn form of account. Jul-18 Accounts Pavable J1
Jul-20 Salaries and Wages Payab'e J1
Jul-21 Accounts Receivable J1 $3,400
Jul-31 Gasolinc Expensc J1
Jul-31 Or/ners Drawirgs J1
Accounts Receivable Na 112

fi ed statement of fi nancial positionDate Explanatian Ret. Dr.
Jul-12 Service Revenje J1 $4.500
Jul-21 Cash J1
Jul-25 Service Revenje J1 6.000
Supplies Na 126
Date Explanatk>n Ret. Dr.

Jul-03 Accounts payaUc J1 $2.100
Prepald Insurance Na 130
Date Explanatton Ret. Dr.

Jul-05 Cash J1 SL800
Equlpment Na 157
Date Exulanalk>n Ref. Di.

Jul-01 Cash*Accounts Pavable J1 $12.000
Accounts Payable Na201
Date Explan3tk>n Ret. Dr.

Jul-01 Equiprnent J1
Jul-03 Supplc: J1
Jul-18 Cash J1 52,900
Salaries and Wages Payable Na212
Date Explaiution Rcf. Dr.

Jul-01 Cash*Accounts Pavable J1 $12.000
Owner's Capital No.301
Date Lxotanation Rel. Dr.

Jul-01 Cash J1
Owner's Drawings Na. 306
Djte explarution Rcf. Dr.

Jul-31 Cash J1 $5,600
Service Revenue No.400
Date Lxplanatfon Ret. Dr.

July 12 Accounts Recelvaote Accounis
J1
July 25 Receivable
Gasoline Expense No.633
Date Explar>alion Rcf. Dr.

Jul-31 Cash J1 $350
Salaries and Wages Expense No.726
Date Lxolaratbo Ref. Dr.

Jul-20 Cash J1 $2,600
b Prepare a trial balance at July 31 on a worksheet.

Trial Balance
November 30,2019
Account Debit Credlt

101 Cash $5.950
112 Accounls Receivable 7.100
126 Supplies 2.100
130 Prepaid Insurance 1.000
157 Equipment 12.000
201 Account payable $7.200
301 shared capital 20000
306 Owner’s Drawings 5.600
400 Service Revenue 10.500
633 Gasonline Expense 350
726 Salaries adn wages expenses 2.800
Totals $37,700 $37.700
he three column form of account.
Credit c
$20,000
4000
8000
$2,100
$1,800
$4,500
$2,900
$2,800
3.400
$6,000
$350
$5,600
C Enter the following adjustments on the worksheets and com
Cr. Balance
$20,000
$4,000 $16,000
$1,800 $14,200
$2,900 $11,300
Accounts Titles
$2,800 $8,500
$11,900 Cash
$350 $11,550 Accounts Receivable
$5,600 $5,950 Supplies
Prepaid Insurance
Equipment
Accounts Payable
Cr. Balance Share Capital-Ordinary
$4.500 Dividends
$3.400 1.100 Service Revenue
7.100 Gasoline Expense
Totals
Cr. Balance Depreciation Expense
$2.100 Accumulated Depreciation-Equip.
Insurance Expense
Supplies Expense
Cr. Balance Totals
$1.800 Net Income
Totals
e. Adjusting Journal
Ci. Balance Any
$12.000 Adju
Date
Jul-31
Cr. Balance
$8.000 $8.000
2,100 10.100
7.200 Jul-31
Cr. Babncc Jul-31

$12.000
Jul-31
Cr. Balance
$20.000 $20.000
Jul-31
Cr. Babiice
$5.600
Cr. Balarce
SA500 $4.500
6.000 10.500
Cr. BakiiKe
$350
Cr. Balance
$2.800
f. Closing Journal (J3)

July
Date Accounts Titles and Exlanations
Jul-31 Service Revenue
Income Summary
(To close Revenues)
Jul-31 Income Summary
Supplies Expense
Gasoline Exense
Depreciation Expense
Insurance Expense
(To close Expense)
Jul-31 Income Summary
Share Capital-Ordinary
(To close Capital)
Jul-31 Retained Earnings
Income Summary
(To close net loss to retained earnings)
Jul-31 Retained Earnings
Dividends
(To close dividends)
g. Post Closing Trial balance

Post-Closing Trial Balance
July 31, 2020
Accounts Title
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accumulated Depreciation-Equipment
Accounts Payable
Share Capital Ordinary
Totals
the worksheets and complete the worksheet.
Work Sheet
For the month ended July 31.2019

Work Sheet
For the Month Ended July 31, 2020
Trial Balance Adjusment Adjusted Trial Balance
Dr. Cr. Dr. Cr. Dr. Cr.
### € 5,950
### € 2,700 € 9,800
### € 1,500 € 600
### € 150 € 1,650
### € 12,000
€ 7,200 € 7,200
€ 20,000 € 20,000
### € 5,600
€ 10,500 € 2,700 € 13,200
€ 350 € 350
### € 1,000 € 3,800
### € 37,700
€ 500 € 500
€ 500 € 500
€ 150 € 150
€ 1,500 € 1,500
€ 1,000 € 1,000
€ 5,850 € 5,850 € 41,900 € 41,900
July 31, 2020 J2
Accounts Title & Explanations Ref Debit Credit
Accounts Receivable 112 € 2,700
Service Revenue 400 € 2,700
(To record service performed)
(€2,700)
Depreciation Expense 711 € 500
Accumulated Depreciation-Equip. 158 € 500
(To record Depreciation Expense)
(€500)
Insurance Expense 722 € 150
Prepaid Insurance 130 € 150
(To record prepaid insurance expired)
(€1,800/12 = €150)
Supplies Expense 631 € 1,500
Supplies 126 € 1,500
(To record supplies used)
(€2,100 - €600 = €1,500)
Salaries and Wages Expense 726 € 1,000
Salaries and Wages Payable 212 € 1,000
(To record Accured salaries expense)
(€1,000)
Ledger Entries (J3)
nya's Cleaning Service Share C
Closing Journal Entries Date Explanation
July 31, 2020 J3 July, 01
Ref. Debit Credit 31
€ 13,200 31
€ 13,200
€ 6,300 Date Explanation

€ 1,500 July, 31
€ 350 31
€ 500
€ 150 Inc
July, 31
€ 6,900 31
€ 6,900 31
€ 1,300 Serv
July, 12
€ 5,600 25
€ 5,600 31
31
s Cleaning Service
osing Trial Balance
uly 31, 2020
Debit Credit
€ 5,950
€ 9,800
€ 600
€ 1,650
€ 12,000
€ 500
€ 7,200
€ 1,000
€ 21,300
€ 30,000 € 30,000
e
d. Income Statement
Income Statement Balance

Dr. Cr. Dr. Cr.
€ 5,950
€ 9,800
€ 600
€ 1,650
€ 12,000
€ 7,200
€ 20,000
€ 5,600
€ 13,200
€ 350
€ 3,800
€ 500 € 500
€ 150
€ 1,500
€ 1,000
€ 6,300
€ 6,900 € 6,900
€ 13,200 € 13,200 € 35,600 € 35,600
Ledger Entries J2
Accounts Receivable No. 112
Date Explanation Ref. Debit Credit Balances
July, 12 J1 € 4,500 € 4,500
1 J1 € 3,400 € 1,100
11 J1 € 6,000 € 7,100
31 J2 2700 € 9,800
Supplies No. 126

July, 03 J1 € 2,100 € 2,100
31 J2 € 1,500 € 600
Prepaid Insurance No. 130

July, 05 J1 € 1,800 € 1,800
31 J2 € 150 € 1,650
Salaries and Wages Expense No. 726

July, 20 J1 € 2,800 € 2,800
31 J2 € 1,000 € 3,800
Accumulated Depreciation-Equipment No. 158

July, 31 J2 € 500 € 500
Salaries and Wages Payable No. 212

July, 31 J2 € 1,000 € 1,000
Service Revenue No. 400

July, 12 J1 € 4,500 € 4,500
25 J1 € 6,000 € 10,500
31 J1 € 2,700 € 13,200
Supplies Expense No. 631

July, 31 J2 € 1,500 € 1,500
Depreciation Expense No. 711

July, 31 J2 € 500 € 500
Insurance Expense No. 722

July, 31 J2 € 1,500 € 1,500
Salaries and Wages Payable No. 212

July, 31 J2 € 1,000 € 1,000
Share Capital-Ordinary No. 301 Supplies E

Ref. Debit Credit Balances Date Explanation Ref. Debit
J1 € 20,000 € 20,000 July, 31 J2 € 1,500
J3 € 6,900 € 26,900 31 J3
J3 € 5,600 € 21,300
Gasoline E
Dividends No. 306 Date Explanation Ref. Debit
Ref. Debit Credit Balances July, 31 J2 € 350
J1 € 5,600 € 5,600 31 J3
J3 € 5,600 €0
Depreciatio
Income Summary No. 350 Date Explanation Ref. Debit
Ref. Debit Credit Balances July, 31 J2 € 500
J3 € 13,200 € 13,200 31 J3
J3 € 6,300 € 6,900
J3 € 6,900 €0 Insuranc
Date Explanation Ref. Debit
Service Revenue No. 400 July, 31 J2 € 1,500
Ref. Debit Credit Balances 31 J3
J1 € 4,500 € 4,500
J1 € 6,000 € 10,500 Salaries and Wa
J2 € 2,700 € 13,200 Date Explanation Ref. Debit
J3 € 13,200 €0 July, 20 J1 € 2,800
31 J2 € 1,000
31 J3
d. Income Statement
Income Statement
For the Month Ended July 31, 2020
Revenues: Amount Amount

Service Revenue € 13,200
Total Revenues € 13,200
Expenses:
Depreciation Expense € 500
Supplies Expense € 1,500
Salaries & Wages Exp. € 3,800
Insurance Expense € 150
Gasoline Expense € 350
Total Expense € 6,300
NET INCOME € 6,900

Retained Earning Statement
July 31, 2020
Retained earnings (July 1, 2020) 0
Add: Net Income € 6,900
Less: Dividends € 5,600
Retained earnings, March 31, 2020 € 1,300

Statement of Financial Position
July 31, 2020
Account Amount Amount
Assets
Cash € 5,950
Accounts Receivable € 9,800
Supplies € 600
Prepaid Insurance € 1,650
Equipment € 12,000
(Less: Accum. Depr. Equip) € 500
Total Assets € 29,500
Liabilities & Equity
Accounts Payable € 7,200
Salaries and Wages Pay. € 1,000
Equity € 21,300
Total Liabilities & Equity € 29,500

Supplies Expense No. 631
Credit Balances
€ 1,500
€ 1,500 €0
Gasoline Expense No. 633

Credit Balances
€ 350
€ 350 €0
Depreciation Expense No. 711

Credit Balances
€ 500
€ 500 €0
Insurance Expense No. 722

Credit Balances
€ 1,500
€ 1,500 €0
Salaries and Wages Expense No. 726

Credit Balances
€ 2,800
€ 3,800
€ 3,800 €0
a.
Pulsar Cable
Analysis of Adjusting Entries
(Determination of errors)
April 30, 2020
The Incorrect Entry The Correct Entry
No.
Accounts Ti Debit Credit Accounts Tittles Debit Credit
1 Cash £950 Cash £590
Account Receiva £950 Account Receivable £590
2 Miscellane £75 Advertising Expense £75
Cash £75 Cash £75
3 Salaries & £1,900 Salaries & Wages Expense £1,200
Cash £1,900 Salaries & Wages Payable £700
Cash £1,900
4 Supplies £310 Equipment £310
Account Payable £310 Accounts Payable £310
5 Equipment £69 Repair Expense £96
Cash £69 Cash £96
b.
Pulsar Cable
Corrected Trial Balance
April 30, 2020
Accounts Tittle Debit Credit
Cash £3,713
Accounts Receivable £3,560
Supplies £490
Equipment £11,041
Accumulated Depreciation-Equipment £1,350
Accounts Payable £2,100
Salaries and Wages Payable £0
Unearned Service Revenue £890
Share Capital-Ordinary £10,100
Retained Earnings £2,800
Service Revenue £5,650
Salaries and Wages Ex £2,600
Advertising Expense £675
Miscellaneous Expens £215
Depreciation Expense £500
Repair Expense £96
TOTALS £22,890 £22,890
The Correcting Entry
Accounts Ti Debit Credit
Accounts R £360
Cash £360
Advertising £75
Miscellaneou £75
Salaries & £700
Salaries & W £700
Equipment £310
Supplies £310
Repair Exp £96
Equipment £69
Cash £27
Asal Instansi :Pemda Kabupaten Supiori Papua
Jaden Li opened Kleene Window Washing on July 1, 2020. During July, the following transactions were completed.
1 Shareholders invested NT$12,000 cash in the business in exchange for ordinary shares.
1 Purchased used truck for NT$8,000, paying NT$2,000 cash and the balance on account.
3 Purchased cleaning supplies for NT$900 on account.
5 Paid NT$1,800 cash on a 1-year insurance policy eff ective July 1.
12 Billed customers NT$3,700 for cleaning services performed.
18 Paid NT$1,000 cash on amount owed on truck and NT$500 on amount owed on cleaning supplies.
20 Paid NT$2,000 cash for employee salaries.
21 Collected NT$1,600 cash from customers billed on July 12.
25 Billed customers NT$2,500 for cleaning services performed.
31 Paid NT$290 for maintenance of the truck during month.
31 Declared and paid a NT$600 cash dividend.
The chart of accounts for Kleene Window Washing contains the following accounts: Cash, Accounts
Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated Depreciation—Equipment,
Accounts Payable, Salaries and Wages Payable, Share Capital—Ordinary, Retained Earnings, Dividends,
Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation
Expense, Insurance Expense, and Salaries and Wages Expense.
Instructions
a. Journalize the July transaction.
b. Post to the ledger accounts. (Use T-accounts.)
c. Prepare a trial balance at July 31.
d. Journalize the following adjustments.
1. Services performed but unbilled and uncollected at July 31 were NT$1,700.
2. Depreciation on equipment for the month was NT$180.
3. One-twelfth of the insurance expired.
4. A count shows NT$320 of cleaning supplies on hand at July 31.
5. Accrued but unpaid employee salaries were NT$400.
e. Post adjusting entries to the T-accounts.
f. Prepare an adjusted trial balance.
g. Prepare the income statement and a retained earnings statement for July and a classified statement of financial
h. Journalize and post closing entries and complete the closing process.
i. Prepare a post-closing trial balance at July 31.
a.
sactions were completed. Kleene Window Washing
General Journal
July 31, 2020 J1
Date Accounts Title Ref. Debit Credit
July, 1 Cash 101 $12,000
Share Capital- 311 $12,000
(Isuued share for cash)
ning supplies. 1 Equipment 157 $8,000
Cash 101 $2,000
Accounts Payab 201 $6,000
(Purchased used Truck)
3 Supplies 126 $900
Accounts Payab 201 $900
(Purchased supplies on account)
5 Prepaid Insurance 130 $1,800
Cash 101 $1,800
ngs, Dividends, (Paid cash for 1 year insurance policy)
e, Depreciation 12 Accounts Receivable 112 $3,700
Service Revenu 400 $3,700
(Billed Costumers for cleaning services)
18 Accounts Payable 201 $1,500
Cash 101 $1,500
(Paid cash for previous due buying equip. & supp.)
20 Salaries and Wages Ex 726 $2,000
Cash 101 $2,000
(Paid cash for Salaries Expense)
21 Cash 101 $1,600
Accounts Rece 112 $1,600
(Received cash for Service provided)
25 Accounts Receivable 112 $2,500
(Billed Costumers for service performed)
fied statement of financial position at July 31. 31 Maintenance and Repair Expense $290
Cash 101 $290
(Paid for maintenance the truck)
31 Dividends 332 $600
Cash 101 $600
(Declared and Paid Dividends)
c. Trial Balance
Klenee Window Washing
Trial Balance
July 31,2020
Accounts Tittles Debit Credit
Cash $5,410
Supplies $900
Prepaid Insurance $1,800
Equipment $8,000
Share Capital-Ordinary $12,000
Dividends $600
Maintenance and repair Expense $290
TOTAL $23,600 $23,600
d. Journal Adjustments (J2)

Kleene Window Washing
July 31, 2020 J2
Date Accounts Tittles and ERef. Debit Credit
July, 31 Accounts Receivable 112 $1,700
(To record service performed unbilled)
31 Depreciation Expense $180
Accumulated Depreciation-Equip. $180
(To record depreciation equipment)
31 Insurance Expense $150
Prepaid Insurance $150
(To record Insurance Ecpired)
31 Supplies Expense $580
Supplies 126 $580
(To record supplies)
31 Salaries and Wages Expense $400
(To record accured salaries expense)
f. Adjusted Trial Balance (J2)

Klenee Window Washing
Adjusted Trial Balance (J2)
July 31,2020
Cash $5,410
Supplies $320
Equipment $8,000
Dividends $600
Maintenance and Repair Expense $290
Supplies Expense $580
Accumulated Depreciation-Equipment $180
TOTAL $25,880 $25,880
h. Closing Journal Entries (J3)

Kleene Window Washing J3
July 31, 2020
Date Accounts Titles and E Ref Debit Credit
July, 31 Service Revenue $7,900
Income Summary $7,900
(To Close revenue Account)
July, 31 Income Summary $3,600
Supplies Expense $580
Maintenance & Repair expense $290
(To Close Expense Accounts)
July, 31 Retained Earnings $3,700
Income Summary $3,700
(To close net loo to retained earnings)
July, 31 Retained Earnings $600
Dividends $600
(To close dividends to retained earnings)
i. Post-closing Trial Balance

Post-Closing Trial balance
July 31, 2020
Cash $5,410
Supplies $320
Equipment $8,000
Accumulated Depreciation-Equipment $180
Retained Earnings $3,700
$21,680 $21,680
b. Ledger accounts (T-accounts)
Cash 101 Dividends 332
July, 01 $12,000 July, 01 $2,000 July, 31 $600
July, 21 $1,600 July, 05 $1,800
July, 18 $1,500 Balance $600
July, 20 $2,000
July, 31 $290 Service Revenue 400
July, 31 $600 July, 12 $3,700
Balance $5,410 July, 25 $2,500
Acounts Receivable 112 Balance $6,200

July, 12 $3,700 July, 21 $1,600
July, 25 $2,500 Salaries and Wages Expense 726
Balance $4,600 July, 20 $2,000
Supplies 126 Balance $2,000

July, 03 $900
Maintenance and Repair Expense
Balance $900 July, 31 $290
Prepaid Insurance 130 Balance $290

July, 05 $1,800
Balance $1,800
Equipment 157
July, 01 $8,000
Balance $8,000
Accounts Payable 201

July, 18 $1,500 July, 01 $6,000
July, 03 $900
Balance $5,400
Share Capital-Ordinary 311

July, 01 $12,000
Balance $12,000
e. T-accounts (J2)
Acounts Receivable 112 Accumulated Depreciation-Equipm.
J1 $4,600 J2 $180
J2 $1,700
Balance $6,300 Balance $180
Service Revenue 400 Prepaid Insurance 130

J1 $6,200 J1 $1,800 J2 $150
J2 $1,700
Balance $1,650
Balance $7,900
Insurance Expense
Supplies 126 J2 $150
J1 $900 J2 $580
Balance $150
Balance $320
Salaries and Wages Expense 726
Supplies Expense J1 $2,000
J2 $580 J2 $400
Balance $2,400
Balance $580
Depreciation Expense J2 $400
J2 $180
Balance $400
Balance $180
g. Income Statement and Retained earning and Statement of Financial Position
Kleene Window Washing Kleene Window
Income Statement Retained Earning
July 31, 2020 July 31, 2
Revenues: Retained earnings, July 1, 2020
Service Revenue $7,900 Add: Net Income
Total Revenues $7,900
Less: Dividends
Expenses: Retained earnings, July 31, 2020
Supplies Expense $580 Kleene Window
Salaries & Wages Exp. $2,400 Statement of Finan
Insurance Expense $150 July 31, 2
Maintenance and Repair Expe. $290 Assets
Total Expense $3,600 Cash
Net Income $4,300 Accounts Receivable
Supplies
Prepaid Insurance
Equipment
(Less: Accum. Depr. Equip)
Total Assets
Equity and Liabilities
Equity (Share Cap.Ord.+Retained earnin
Accounts Payable
Total Equity and Liabilities
Retained Earnings Statement
July 31, 2020
arnings, July 1, 2020 0
$4,300
$600
arnings, July 31, 2020 $3,700

Statement of Financial Position
July 31, 2020
Assets Amount Amount
$5,410
$6,300
$320
$1,650
$8,000
um. Depr. Equip) $180
$21,500
Equity and Liabilities
re Cap.Ord.+Retained earnings) $15,700
$5,400
d Wages Payable $400
ity and Liabilities $21,500

Tugas 4. Proses Penyesuaian-Ricky Andrian K. Rumere

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Tugas 4. Proses Penyesuaian-Ricky Andrian K. Rumere

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Nama : Ricky Andrian K.

Johnson Graphics Company

Date Account titles& Explanations Ref.

b Prepare an adjusted trial balance.

Johnson Graphics Company

c Prepare an income statement and retained earnings state

Johnson Graphics Company

$112,975 Owner’s Capital, January 1

Johnson Graphics Company

Trial Balance Adjustment

Revenues: Amount Amount

Date Account titles&Explanations Ref. Debit Credit

Date Account titles& Explanations Ref. Debit Credit

Adjustment AdjustedTrial Income Statement Balance Sheet

Particulars Amount Amount

3 Purchased cleaning supplies for €2,100 on account.

5 Paid €1,800 cash on a 1-year insurance policy eff ective July 1.

12 Billed customers €4,500 for cleaning services.

20 Paid €2,800 cash for employee salaries.

25 Billed customers €6,000 for cleaning services.

nsactions were completed. Date Account titles&Explanations Ref. Debit

Anya's Cleaning Service

ges Expense. Jul-01 Owner's Capital $20,000

Accounts Receivable Na 112

Date Explanatk>n Ret. Dr.

Prepald Insurance Na 130

Date Explanatton Ret. Dr.

Date Exulanalk>n Ref. Di.

Accounts Payable Na201

Date Explan3tk>n Ret. Dr.

Salaries and Wages Payable Na212

Date Explaiution Rcf. Dr.

Owner's Capital No.301

Date Lxotanation Rel. Dr.

Owner's Drawings Na. 306

Djte explarution Rcf. Dr.

Service Revenue No.400

Date Lxplanatfon Ret. Dr.

Gasoline Expense No.633

Date Explar>alion Rcf. Dr.

Salaries and Wages Expense No.726

Date Lxolaratbo Ref. Dr.

b Prepare a trial balance at July 31 on a worksheet.

Anya's Cleaning Service

Account Debit Credlt

C Enter the following adjustments on the worksheets and com

Cr. Babncc Jul-31

f. Closing Journal (J3)

g. Post Closing Trial balance

Anya's Cleaning Service

€ 6,300 Date Explanation

Income Statement Balance

Supplies No. 126

Prepaid Insurance No. 130

Salaries and Wages Expense No. 726

Accumulated Depreciation-Equipment No. 158

Salaries and Wages Payable No. 212

Service Revenue No. 400

Supplies Expense No. 631

Depreciation Expense No. 711