TUGAS PENGANTAR AKUNTANSI

NAMA : Wiedya Fitriana

NIM : 1705623186
FAKULTAS : Ekonomi
PRODI : Manajemen

E2.17 (LO 2, 3, 4) Beyers Security provides security services. Selected transactions for Beyers are presented below.
Oct 1 Received $66,000 cash in the business in exchange for ordinary shares.
2 Hired part-time security consultant. Salary will be $2,000 per month. First day of work w
4 Paid one month of rent for building for $2,000.
7 Purchased equipment for $18,000, paying $4,000 cash and the balance on account.
8 Paid $500 for advertising.
10 Received bill for equipment repair cost of $390.
12 Provided security services for event for $3,200 on account.
16 Purchased supplies for $410 on account.
21 Paid balance due from October 7 purchase of equipment.
24 Received and paid utility bill for $148.
27 Received payment from customer for October 12 services performed.
31 Paid employee salaries and wages of $5,100.

Instructions
a. Journalize the transactions. Do not provide explanations.
b. Post the transactions to T-accounts.
c. Prepare a trial balance at October 31, 2020. (Hint: Compute ending balances of T-accounts fi rst.)

ANSWER
General Journal

Date Account Title and Explanation

Oct Cash
1
Share Capital - Ordinary
Rent Expenses
4
Cash
Equipment
7 Cash
Account Payable
Advertising Expenses
8
Cash
Maintenance and Repair Expenses
10
Account Payable
Account Receivable
12
Service Revenue
 Supplies
16
Account Payable
Account Payable
21
Cash
Utilities Expenses
24
Cash
Cash
27
Account Receivable
Salaries and Wages Expenses
31
Cash
Total

Beyers Security
Trial Balance
October 31, 2024

Cash
Account Receivable
Supplies
Equipment
Account Payable
Share Capital-Ordinary
Service Revenue
Rent Expenses
Utilities Expenses
Advertising Expenses
Equipment Repair Expenses
Salaries and Wages Expenses
NTAR AKUNTANSI
DOSEN Sri Winarsih
SEMESTER 1
MATA KULIAH Pengantar Akuntansi I

Beyers are presented below.

for ordinary shares.
2,000 per month. First day of work will be October 15.

ash and the balance on account.

ervices performed.

ng balances of T-accounts fi rst.)

ournal Cash
Jl Oct.1 $ 66,000
Ref Debit Credit Oct.27 $ 3,200
101 $ 66,000
311 $ 66,000
729 $ 2,000
101 $ 2,000
157 $ 18,000 Balance $ 43,452
101 $ 4,000
201 $ 14,000 Account Receivable
610 $ 500 Oct.12 $ 3,200
101 $ 500 Balance $ -
$ 390
201 $ 390 Supplies
112 $ 3,200 Oct.16 $ 410
400 $ 3,200 Balance $ 410
 126 $ 410
201 $ 410 Equipment
201 $ 14,000 Oct.7 $ 18,000
101 $ 14,000 Balance $ 18,000
732 $ 148
101 $ 148 Account Payable
101 $ 3,200 Oct.21 $ 14,000
112 $ 3,200
726 $ 5,100
101 $ 5,100 Balance $ 800
$ 112,948 $ 112,948

eyers Security
Trial Balance
ctober 31, 2024

Debit Credit
$ 43,452
-
410
18,000
$ 800
66,000
3,200
2,000
148
500
390
5,100
$ 70,000 $ 70,000
 T. Account
Cash 101 Share Capital - Ordinary 311
Oct.4 $ 2,000 Oct.1 $ 66,000
Oct.7 $ 4,000 Balance $ -
Oct.8 $ 500
Oct.21 $ 14,000 Service Revenue 400
Oct.24 $ 148 Oct.12 $ 3,200
Oct.31 $ 5,100 Balance $ 3,200

Rent Expenses 729

Account Receivable 112 Oct.4 $ 2,000
Oct.27 $ 3,200 Balance $ 2,000

Advertising Expenses 610

Supplies 126 Oct.8 $ 500
Balance $ 500
 Maintenance and Repair Expenses
Equipment 157 Oct.10 $ 390
Balance $ 390

Utilities Expenses 732

Account Payable 201 Oct.24 $ 148
Oct.7 $ 14,000 Balance $ 148
Oct.10 $ 390
Oct.16 $ 410 Salaries and Wages Expenses 726
Oct.31 $ 5,100
Balance $ 5,100
P2.1 (LO 1, 2) Feng Disc Golf Course was opened on March 1. The following selected events and transactions occurred d
Mar 1 Lee Feng invested ¥20,000 cash in the business in exchange for ordinary shares.
Purchased Rainbow Golf Land for ¥15,000 cash. The price consists of land ¥12,000, b
3 compound entry.)
5 Paid advertising expenses of ¥900.
6 Paid cash ¥600 for a one-year insurance policy
10 Purchased golf discs and other equipment for ¥1,050 from Wang Company payable
18 Received ¥1,100 in cash for golf fees (Feng records golf fees as service revenue).
19 Sold 150 coupon books for ¥10 each. Each book contains 4 coupons that enable the
25 Declared and paid a ¥800 cash dividend.
30 Paid salaries of ¥250.
30 Paid Wang Company in full
31 Received ¥2,700 cash for golf fees.

Feng Disc Golf uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Account
—Ordinary, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

Instructions
Journalize the March transactions

ANSWER
General Journal
Date Account Title and Explanation
Mar Cash
1 Share Capital - Ordinary
(Issued Shares for Cash)
Land
Building
3 Equipment
Cash
(Purchased Land, Building & Equipment for cash)
Advertising Expenses
5 Cash
(Paid Advertising for cash)
Prepaid Insurance
6 Cash
(Paid One Year Insurance Policy)
Equipment
10 Notes Payable
(Purchased Equipment in 30 Days)
Cash
18 Service Revenue
(Received Golf Fees for Cash)
 Cash
Unearned Revenue
19
Sales Revenue
(Sold Coupon for books for Cash)
Dividends
25 Cash
(Declared and Paid Dividends)
Salaries and Wages Expense
30 Cash
(Paid Salaries for Cash)
Notes Payable
30 Cash
(Paid Payable for the transaction on March 10)
Cash
31 Service Revenue
(Received Golf Fees for cash)
Total
 transactions occurred during March (amounts in thousands).
for ordinary shares.
onsists of land ¥12,000, building ¥2,000, and equipment ¥1,000. (Make one

Wang Company payable in 30 days.

as service revenue).
coupons that enable the holder to play one round of disc golf.

gs, Equipment, Accounts Payable, Unearned Service Revenue, Share Capital

ages Expense.

ournal
Jl
Ref Debit Credit
101 ¥ 20,000
311 ¥ 20,000

140 ¥ 12,000
141 ¥ 2,000
157 ¥ 1,000
101 ¥ 15,000

610 ¥ 900
101 ¥ 900

130 ¥ 600
101 ¥ 600

157 ¥ 1,050
200 ¥ 1,050

101 ¥ 1,000
400 ¥ 1,000
101 ¥ 1,500
209 ¥ 600
401 ¥ 900

332 ¥ 800
101 ¥ 800

212 ¥ 250
101 ¥ 250

200 ¥ 1,050
101 ¥ 1,050

101 ¥ 2,700
400 ¥ 2,700

¥ 44,850 ¥ 44,850
 Emily Stansbury is a licensed dentist. During the fi rst month of the operation of her
P2.2 (LO 1, 2, 3, 4) business, the following events and transactions occurred.
April 1 Invested €20,000 cash in her business in exchange for ordinary shares.
1 Hired a secretary-receptionist at a salary of €700 per week payable monthly.
2 Paid office rent for the month €1,100.
3 Purchased dental supplies on account from Dazzle Company €4,000.
10 Performed dental services and billed insurance companies €5,100.
11 Received €1,000 cash advance from Leah Mataruka for an implant.
20 Received €2,100 cash for services performed from Michael Santos.
30 Paid secretary-receptionist for the month €2,800.
30 Paid €2,400 to Dazzle for accounts payable due.

Emily uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies,
Ordinary, No. 400 Service Revenue, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense.

Instructions
a. Journalize the transactions.
b. Post to the ledger accounts.
c. Prepare a trial balance on April 30, 2020.

ANSWER
General Jour
Date Account Title and Explanation
April Cash
1 Share Capital - Ordinary
(Issued Shares for Cash)
Rent Expenses
2 Cash
(Paid Office Rent for The Month)
Supplies
3 Account Payable
(Purchased Dental Supplies on Account)
Account Receivable
10 Service Revenue
(Performed Services and Billed Insurance Company)
Cash
11 Unearned Service Revenue
(Received Advance for Cash)
Cash
20 Service Revenue
(Received Advance for Cash)
Salaries and Wages Expenses
30 Cash
 30
(Paid Secretary Receptionist for The Month)
Account Payable
30 Cash
(Paid Account Payable Due)
Total

Cash
Date Explanation Ref Debit Credit
April 1 J1 € 20,000
2 J1 € 1,100
11 J1 € 1,000
20 J1 € 2,100
30 J1 € 2,800
30 J1 € 2,400

Account Receivable
Date Explanation Ref Debit Credit
April 10 J1 € 5,100

Supplies
Date Explanation Ref Debit Credit
April 3 J1 € 4,000

Account Payable
Date Explanation Ref Debit Credit
April 3 J1 € 4,000
30 J1 € 2,400

Emily Stansbury Dentist

Trial Balance
April 30, 2020

Debit
Cash € 16,800
Account Receivable € 5,100
Supplies € 4,000
Account Payable
Unearned Service Revenue
Share Capital-Ordinary
Service Revenue
Salaries and Wages Expenses € 2,800
Rent Expenses € 1,100
€ 29,800
nary shares.
payable monthly.

ivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Service Revenue, No. 311 Share Capital—
o. 729 Rent Expense.

General Journal
Jl
d Explanation Ref Debit Credit
101 € 20,000
311 € 20,000

729 € 1,100
101 € 1,100

126 € 4,000
201 € 4,000

112 € 5,100
400 € 5,100
any)
101 € 1,000
209 € 1,000

101 € 2,100
400 € 2,100

726 € 2,800
101 € 2,800
 201 € 2,400
101 € 2,400

€ 38,500 € 38,500

General Ledger

101 Unearned Service Revenue

Balance Date Explanation Ref Debit
€ 20,000 April 11 J1
€ 18,900
€ 19,900 Share Capital - Ordinary
€ 22,000 Date Explanation Ref Debit
€ 19,200 April 1 J1
€ 16,800
Service Revenue
112 Date Explanation Ref Debit
Balance April 10 J1
€ 5,100 20 J1

126 Salaries and Wages Expenses

Balance Date Explanation Ref Debit
€ 4,000 April 30 J1 € 2,800

201 Rent Expenses

Balance Date Explanation Ref Debit
€ 4,000 April 1 J1 € 1,100
€ 1,600

Credit

€ 1,600
€ 1,000
€ 20,000
€ 7,200

€ 29,800
ice Revenue 209
Credit Balance
€ 1,000 € 1,000

ital - Ordinary 311

Credit Balance
€ 20,000 € 20,000

evenue 400
Credit Balance
€ 5,100 € 5,100
€ 2,100 € 7,200

ages Expenses 726

Credit Balance
€ 2,800

penses 729
Credit Balance
€ 1,100
P2.3 (LO 1, 2, 3, 4) Kochi Services was formed on May 1, 2020. The following transactions took place during the fi rst month (
Transactions on May 1:
1. Rahul Shah invested 40,000 cash in the company in exchange for ordinary shares.
2. Hired two employees to work in the warehouse. They will each be paid a salary of 3,050 per month.
3. Signed a 2-year rental agreement on a warehouse; paid 24,000 cash in advance for the fi rst year.
4. Purchased furniture and equipment costing 30,000. A cash payment of 10,000 was made immediately;
5. Paid 1,800 cash for a one-year insurance policy on the furniture and equipment.

Transactions during the remainder of the month:

6. Purchased basic offi ce supplies for 420 cash.
7. Purchased more offi ce supplies for 1,500 on account.
8. Total revenues earned were 20,000– 8,000 cash and 12,000 on account.
9. Paid 400 to suppliers for accounts payable due.
10. Received 3,000 from customers in payment of accounts receivable.
11. Received utility bills in the amount of 380, to be paid next month.
12. Paid the monthly salaries of the two employees, totaling 6,100.

Instructions
a. Prepare journal entries to record each of the events listed. (Omit explanations.)
b. Post the journal entries to T-accounts.
c. Prepare a trial balance as of May 31, 2020.

ANSWER
General Journal

Date Account Title and Explanation

May Cash
1 Share Capital - Ordinary
(Issued Shares for Cash)
Prepaid Rent
1
Cash
(Paid Rent for 2 Years)
Equipment
Cash
1 Note Payable
( Purchased furniture and equipment for Cash and Payable the remainder will
be paid in 6 months.)
Prepaid Insurance

1 Cash

( Paid Cash for a one-year insurance policy on the furniture and equipment.)
Supplies
6
 6 Cash
(Purchased Basic Office Supplies for Cash)
Supplies
7 Account Payable
(Purchased Office Supplies on Account)
Cash
Account Receivable
8
Service Revenue
(Revenue Earned for Cash and on Account)
Account Payable
9 Cash
(Paid For Account Payable billed)
Cash
10 Account Receievable
(Received Cash from Customer in Payment of Account Receievable)
Utilities Expenses
11 Account Payable
(Received Utilities Bills, to be paid Next Month)
Salaries and Wages Expenses
12 Cash
(Paid the Montly Salaries of Two Employee)
Total

Kochi Services
Trial Balance
May 31, 2020

Debit Credit
Cash ₹ 8,280
Account Receivable ₹ 9,000
Supplies ₹ 1,920
Prepaid Insurance ₹ 1,800
Prepaid Rent ₹ 24,000
Equipment ₹ 30,000
Notes Payable ₹ 20,000
Account Payable ₹ 1,480
Share Capital-Ordinary ₹ 40,000
Service Revenue ₹ 20,000
Salaries and Wages Expenses ₹ 6,100
Utilities Expenses ₹ 380
₹ 81,480 ₹ 81,480
actions took place during the fi rst month (amounts in thousands).

e for ordinary shares.

ch be paid a salary of 3,050 per month.
00 cash in advance for the fi rst year.
ayment of 10,000 was made immediately; the remainder will be paid in 6 months.
ure and equipment.

on account.

Omit explanations.)

General Journal
Jl Cash
planation Ref Debit Credit May 1
101 ₹ 40,000 8
311 ₹ 40,000 10

131 ₹ 24,000

101 ₹ 24,000

157 ₹ 30,000 Balance

101 ₹ 10,000
200 ₹ 20,000 Account Receiva
h and Payable the remainder will
May 8
130 ₹ 1,800 Balance

101 ₹ 1,800 Supplies

the furniture and equipment.) May 6

126 ₹ 420 7
 101 ₹ 420 Balance

126 ₹ 1,500 Prepaid Insuran

201 ₹ 1,500 May 1
Balance
126 ₹ 8,000
112 ₹ 12,000 Prepaid Ren
400 ₹ 20,000 May 1
Balance
201 ₹ 400
101 ₹ 400 Equipment
May 1
101 ₹ 3,000 Balance
112 ₹ 3,000
Account Receievable)
732 ₹ 380
201 ₹ 380
h)
726 ₹ 6,100
101 ₹ 6,100

₹ 127,600 ₹ 127,600
 T. Account

Cash 101 Notes Payable 200

₹ 40,000 May 1 ₹ 24,000 May 1 ₹ 20,000
₹ 8,000 1 ₹ 10,000 Balance ₹ 20,000
₹ 3,000 1 ₹ 1,800
6 ₹ 420 Account Payable 201
9 ₹ 400 May 9 ₹ 400 May 7 ₹ 1,500
11 ₹ 380
12 ₹ 6,100
Balance ₹ 1,480
₹ 8,280
Share Capital - Ordinary 311
Account Receivable 112 May 8 ₹ - May 1 ₹ 40,000

₹ 12,000 May 10 ₹ 3,000 Balance ₹ 40,000

₹ 9,000

Supplies 126 Service Revenue 400

₹ 420 May 8 ₹ 20,000

₹ 1,500 Balance ₹ 20,000
₹ 1,920
Salaries and Wages Expenses 726
Prepaid Insurance 130 May 12 ₹ 6,100
₹ 1,800 Balance ₹ 6,100
₹ 1,800
Utilities Expenses 732
Prepaid Rent 131 May 11 ₹ 380
₹ 24,000 Balance ₹ 380
₹ 24,000

Equipment 157
₹ 30,000
₹ 30,000