Mm Co

Trial Balance
For Year Ended 31 Des xx

Neraca Saldo
Cash
$
28,000 $ 28,000
Notes Receivable
$
123,000 $ 123,000
Account Receivable
$
148,000 $ 148,000
Office Supplies
$
9,600 $ 9,600
Prepaid Insurance
$
8,500 $ 8,500
Office Equipment
$
88,000 $ 88,000
Acc. Depr of office equipment
$
15,600
$ 15,600
Store equipment
$
118,000 $ 118,000
Acc. Depr of store equipment
$
28,800
$ 28,800
Account Payable
$
104,600
$ 104,600
Salaries Payable
$
18,600
$ 18,600
Notes Payable
$
58,000
$ 58,000
Mm's Capital
$
524,400
$ 524,400
Mm's drawing
$
52,000 $ 52,000
Store supplies
$
8,600 $ 8,600
sales salaries exp
$
115,300 $ 115,300
Advertising exp
$
34,000 $ 34,000
Depr. Acc. Of office equipment exp
$
8,500 $ 8,500
sales misc exp
$
1,800 $ 1,800
rent exp
$
55,500 $ 55,500
Depr. Acc. Of store equipment exp
$
23,000 $ 23,000
Insurance exp
$
15,800 $ 15,800
Office supplies exp
$
4,800 $ 4,800
Adm Misc exp
$
1,600 $ 1,600
Interest income
$
46,500
$ 46,500
Interest exp
$
7,500 $ 7,500
Unearned rent
$
55,000
$ 55,000
$ 851,500 $ 851,500
poskan ayat-ayat jurnal penyesuaian dengan menggunakan data-data sebagai beikut
1 Bunga akrual atas wesel tagih tanggal 31 des
$
800
2 asuransi yang terpakai sepanjang tahun
$ 5,500
3 perlengkapan kantor yang ada pada tgl 31 des
$ 4,800
4 perlengkapan toko yang ada pada tgl 31 des
$ 5,500
5 penyusutan peralatan kantor selama 1 tahun
$ 3,800
6 pemyusutan peralatan toko selama 1 tahun
$ 4,200
7 utang gaji 31 des
$ 3,930
gaji penjual
$ 2,880
gaji kantor
$ 1,050
8 sewa di terima di muka 31 des
$ 38,500
9 pendapatan yang belum ditagih per 31 des
$ 7,800
di minta
1 buatlah neraca saldo sebelum jurnal
2 jurnallah transaksi diatas
3 buatlah buku besar
4 buatlah worksheet

Adjustment

5 buatlah laporan keuangan

6 buatlah jurnal penutup
7 buatlah neraca setelah jurnal penutupan

Adjustment

Adjustment
1 Interest Receivable
Interest Income
2 Insurance Expense
Prepaid Insurance
3 Office Supplies Expense
Office Supplies
4 Store Supplies Expense
Store Supplies
5 Dep. Exp. Office Eq
Acc. Dep. Exp. Off Eq
6 Dep. Exp. Store Eq
Acc. Dep. Exp. Sto. Eq
7 Sale Salaries Exp
Off Salaries Exp
Salaries Payable
8 Unearned Rent
Rent Income
9 Account Receivable

800
800
5500
5500
4800
4800
3100
3100
3800
3800
4200
4200
2880
1050
3930
38500
38500
7800

Income

7800

Mm Co
Trial Balance
For Year Ended 31 Des xx
Cash
Notes Receivable
Account Receivable
Office Supplies
Prepaid Insurance
Office Equipment
Acc. Depr of office equipment
Store equipment
Acc. Depr of store equipment
Account Payable
Salaries Payable
Notes Payable
Mm's Capital
Mm's drawing
Store supplies
sales salaries exp
Advertising exp
Depr. Acc. Of office equipment exp
sales misc exp
rent exp
Depr. Acc. Of store equipment exp
Insurance exp
Office supplies exp
Adm Misc exp
Interest income
Interest exp
Unearned rent

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

28,000
123,000
148,000
9,600
8,500
88,000
15,600
118,000
28,800
104,600
18,600
58,000
524,400
52,000
8,600
115,300
34,000
8,500
1,800
55,500
23,000
15,800
4,800
1,600
46,500
7,500
55,000

$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$

Interest Receivable
Store Supplies Expense
Off Salaries Exp
Rent Income
Income

Neraca Saldo
28,000
123,000
148,000
9,600
8,500
88,000
$ 15,600
118,000
$ 28,800
$ 104,600
$ 18,600
$ 58,000
$ 524,400
52,000
8,600
115,300
34,000
8,500
1,800
55,500
23,000
15,800
4,800
1,600
$ 46,500
7,500
$ 55,000
851,500 $ 851,500

Adjustment

7800
4800
5500
3800
4200
3930

3100
2880
3800

4200
5500
4800
800
38500
800
3100
1050

72430

38500
7800
72430

$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$

Adjusted BS
28,000
123,000
155,800
4,800
3,000
88,000
$ 19,400
118,000
$ 33,000
$ 104,600
$ 22,530
$ 58,000
$ 524,400
52,000
5,500
118,180
34,000
12,300
1,800
55,500
27,200
21,300
9,600
1,600
$ 47,300
7,500
$ 16,500
800
3100
1050

872030

Income
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$

Balance Sheet
28,000
123,000
155,800
4,800
3,000
88,000
$ 19,400
118,000
$ 33,000
$ 104,600
$ 22,530
$ 58,000
$ 524,400
52,000
5,500

118,180
34,000
12,300
1,800
55,500
27,200
21,300
9,600
1,600
$ 47,300

7,500
$ 16,500
800
3100
1050

38500
7800
872030

293130

38500
7800
110100
-183030

578900
-183030
761930

761930
761930