Soal 1

1-Sep
2-Sep
5-Sep
7-Sep
9-Sep
11-Sep
13-Sep
16-Sep
18-Sep
19-Sep
22-Sep
24-Sep
25-Sep
27-Sep
30-Sep
PT.
TheBintang
company Tbk. is a service-corporation
is established company
on March 1st, 2023 bythat
Mr. provides
Upin andservices
Ms. Ipinintophotocopy and
sustain their printing.
passion in providing photocopy and p
with extra features such as 3D printing.
The company started its operation and had the following transaction during the month of March:

Issued 20.000 ordinary shares in exchange for $200.000 cash.

Paid $500 in cash to do advertising for 5 months.
Bought Equipments worth $100.000. The company paid $20.000 in cash and $80.000 on account for the Equipments.
Mr. Anto (customer) ordered a 3D printing sculpture worth $800 that will be pay later
The company received $725 cash from Mr. Ehsan for printing services worth $5.000 that will be ready on Sept 18.
Purchased
Purchased supplies for $200
a used truck cash. worth $100.000 on account, the company signed a 2 years note payable that will pay 5%
(equipment)
year.
Received $5.000
Finished and in cashthe
delivered forservice
services donefor
order that
Mr.day.
Ehsan (refer to Sept 9). The customer transferred the remaining amount for th
performed.
The company finished Mr. Anto order (refer to sept 7) and billed the customer $800.
Mr. Anto transferred $800 to the company for the scuplture that ordered at 7 September
The company declared and paid dividend of $500 cash.
Performed
Ms. Winter $10.000
ordered of services.
cards, Customers
posters, only
figurines, andpaid $9.500for
wrappers in cash and will
a birthday payand
party the deposited
remaining $1.000
next month.
in cash to the company.
worth $10.000 and will be ready and delivered by 3 Oct.
Paid $1.000 cash for this month's employees salaries and wages.
Soal 2 Tuliskan normal balance dari akun-akun berikut
Nama Akun Debit/Credit
Rent Expense Debit
Supplies Debit
Account Receivables Debit
Share Capital-Ordinary Credit
Cash Debit
Equipment Debit
Notes Payable Credit
Retained Earnings Debit
Account Payable Credit
Withdrawals Debit
 General Journal J1
Date Accounts and Explanation Ref. Debit Credit
1 Cash 200,000
Share capital 200,000
2 Prepaid Expense 500
Cash 500
5 Equipment 100,000
Cash 20,000
Account Payable 80,000
7 No entry 0
No entry 0
9 Cash 725
Unearned Revenue 725
11 Supplies 200
Cash 200
13 Equipment 100,000
Notes payable 100,000
16 Cash 5,000
Service Revenue 5,000
18 Cash 4,275
Unearned Revenue 725
5,000
19 Account Receivable 800
Service Revenue 800
22 Cash 800
Service Revenue 800
24 Dividend 500
Cash 500
25 Cash 9,500
Account Receivable 500
ServiceRevenue 10,000
27 Cash 1,000
Unearned Revenue 1,000
30 Salary Expense 1,000
Cash 1,000

Total 425,525 425,525

 CASH
Date Explanation Ref. Debit Credit Balance
1 200,000 200,000
2 500 199,500
5 20,000 179,500
9 725 180,225
11 200 180,025
16 5,000 185,025
18 4,275 189,300
22 800 190,100
24 500 189,600
25 9,500 199,100
27 1,000 200,100
30 1000 199,100
199,100

Account Receivable
Date Explanation Ref. Debit Credit Balance
19 800
22 800
25 500
500

Supplies
Date Explanation Ref. Debit Credit Balance
11 200

200

Prepaid Expense
Date Explanation Ref. Debit Credit Balance
2 500

500

Equipment
Date Explanation Ref. Debit Credit Balance
5 100,000
13 100,000
 200,000

Notes Payable
Date Explanation Ref. Debit Credit Balance
13 100,000

100,000

Account Payable
Date Explanation Ref. Debit Credit Balance
5 80,000

80,000

Unearned Revenue
Date Explanation Ref. Debit Credit Balance
9 725
27 1,000

1,725

Share Capital - Ordinary

Date Explanation Ref. Debit Credit Balance
1 200,000

200,000

Dividend
Date Explanation Ref. Debit Credit Balance
24 500

500

Salaries and Wages Expense

Date Explanation Ref. Debit Credit Balance
30 1,000

1,000
 Service Revenue
Date Explanation Ref. Debit Credit Balance
16 5,000
18 4,275
22 800
25 10,000
20,075
 Unadjusted Trial Balance

Dr. Cr.
Cash 199,100
Supplies 200
Prepaid Expense 500
Equipment 200,000
Notes Payable 100,000
Accounts Payable 80,000
Unearned Revenue 1,725
Share Capital 200,000
Dividends 500
Service Revenue 20,075
Salary Expense 1,000
Rent Expense
Account Receivable 500
TOTAL 401,800 401800