Modul 2 Jasa OK

NAMA : _______________ ____________________ KELAS : JASA-02 _______________
NPM
KODE MODUL :
MODUL PRAKTIKUM PENG. AKUNTANSI 1

PENGEMBANGAN Jaka Aria, S.E. Zuwinda Handari Rahmiyati, S.E. ASISTEN Afrida Sari Akbar Agus C. Angra Hermawati, S.E. Ayu Puspaningtyas Benq Dihqantama, S.E. Bramantyo Anugrah W. Christiana Christopher Mario M. Daniel Michael Deby Oktaviani Destia Ratih N Dewi Pratami B., Amd. Fachri Chris Arthur Fahmy Nugraha Muhammad Habibi Riski Purwo H. Widianto Pratama Fatmawati Fera Riske A. Fitria Widiyastuti Gema Ika Putri Helwin Firmansyah, S.E. Herlina Sari Hernawati Irma Nuarti Ismi Chairunnisa O. Lely Yunita Sari Lindri Widiya Atfa Maulidah Rahmita Mufid Suryani Muhammad Sofyan H. Nadia Larasati PROGRAMMER RSA Nursyahbani, S.T. Wildan Wiryawan Yudhi Septianto Adhi P. Rafflesia Retno Rusmayanti Ricky Yaminsyah Ruth Emilia Julyen Silvyana Maria Isakh Suci Pratiwi Sumariyah Libbi Syuhada Makarim Teripena Pedriktiasih Tien Teni Maharani Tommy Kuncara Wahyu Kristiani Yulianti Yusuf Nur Arifin
Laboratorium Akuntansi Dasar Fakultas Ekonomi UNIVERSITAS GUNADARMA

Makarim Chaniago Design of Travel Chart of Account December, 2010
LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011
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MAKARIM CHANIAGO DESIGN OF TRAVEL CHART OF ACCOUNT
1 ASSETS 11 CURRENT ASSETS 111 Cash 112 Account Receivable 113 114 12 121 122 122 1 122 2 Office Supplies Prepaid Rent FIXED ASSETS Land OFFICE FURNITURE Office Furniture Org. Val. Acc. Depr. Office Furniture
BALANCE SHEET ACCOUNTS 2 LIABILITIES 2 Accounts Payable 1 2 Notes Payable 2 2 Unearned Service Revenue 3 24 Salary Payable
3 3 1 3 2 3 3
STOCKHOLDERS EQUITY Common Stock Dividends Retained Earnings
4 REVENUES 41 Service Revenue
INCOME STATEMENT ACCOUNTS (Part of Stockholders Equity) 5 EXPENSES 5 Rent Expense 1 5 Salary Expense 2 5 Utilities Expense 3 5 Supplies Expense 4 5 Depr. Office Furniture 5
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TRANSACTION
On December 1 Suppose Air & Sea Travel prepays three months rent on December,2010. If the lease specifies a monthly rental amount of $1,000, the entry to record the payment for three months debit prepaid rent. On December 2 The owners invest $50,000 of their money to begin the business, and Air & Sea Travel issues common stock to them. On December 3 Air & Sea Travel paid cash of $700 for office supplies. On December 12 Air & Sea Travel purchased furniture on account for $16,500 and made the following entry. On December 14 Air & Sea Travel pays its employee a monthly salary of $1,900, half on the 15th and half on the last day of the month. During April, the agency paid the employees first half-month of $950 and made the following entry: On December 17 The owners withdrew $1,600 for personal use. On December 21 Badwin Investment Bankers agrees to pay the travel agency $450 monthly. If Air & Sea Travel collects the first amount, the increases in assets and liabilities are recorded. On December 22 Air & Sea Travel performs services for customers on account for $5,000.
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On December 24 Air & Sea Travel purchases land for a future office location, paying cash of $40,000. On December 26 Air & Sea Travel pays $2,700 for the following cash expenses : office rent $1,100, employe salary $1,200, and utilities $400. On December 28 Air & Sea Travel received $2,870 from service revenue on December.
ADJUSMENT
At December 31 Prepaid rent is adjusted to remove one months expense from the assets account. The adjusment transfers one-third of the assets balance. At December 31 To measure the businesss supplies expense during December, the owners count the supplies on hand a the end of the month. The count indicates that supplies costing $400 remain. Adjusting entry to update the Supplies account and to record the supplies expense for the month. At December 31 Depreciation of office furniture for the year (value of economy 5 years). At December 31
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The second payday of the month, the second half-month amount of $950. At December 31 During the last 10 days of the month, the travel agency will earn one third of the $450.
ANSWER
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Makarim Chaniago Design of Travel

General Journal
December, 2010 DATE ACC. JOURNAL DEBIT CREDIT
Paid three months rent advance
Issued Common Stock to owners
Paid Cash for Supplies
Purchase Office Furniture on account
To pay salary
For personal use
Received revenue in advance
Received revenue in account
Purchases of land for a future office
Pays for the following expenses
Received service revenue TOTAL

Trial Balance
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December, 2010 Unadjusted Process Transactions ACC ACCOUNT NAME DEBIT CREDIT
TOTAL
ADJUSMENT
Page 14

Adjusment Journal
December 31, 2010 DATE ACC.

Dec 31
JOURNAL
DEBIT CREDIT
Dec 31
Dec 31
Dec 31
Dec 31
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LEDGER
CASH DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT
CURRENT BALANCE
DATE
ACCOUNT RECEIVABLE DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE
CRED IT
DATE
OFFICE SUPPLIES DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE
CRED IT
PREPAID RENT DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT
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CURRENT BALANCE
LAND DATE DESC BEGINNING BALANCE CURRENT BALANCE DEBI T 0 CRED IT
OFFICE FURNITURE- ORG.VAL DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE
ACC.DEPR. OFFICE FURNITURE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE ACCOUNT PAYABLE DEBI DESC T BEGINNING BALANCE CURRENT BALANCE UNEARNED SERVICE REVENUE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE
DATE
CRED IT 0
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CURRENT BALANCE SALARY PAYABLE DEBI DESC T BEGINNING BALANCE CURRENT BALANCE COMMON STOCK DEBI DESC T BEGINNING BALANCE
DATE
CRED IT 0
DATE
CRED IT 0
CURRENT BALANCE SERVICE REVENUE DEBI DESC T BEGINNING BALANCE
DATE
CRED IT 0
CURRENT BALANCE RENT EXPENSE DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT
CURRENT BALANCE
SALARY EXPENSE
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DATE
DESC BEGINNING BALANCE
DEBI T 0
CRED IT
CURRENT BALANCE
DATE
UTILITIES EXPENSE DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE SUPPLIES EXPENSE DEBI DESC T BEGINNING 0 BALANCE
CRED IT
DATE
CRED IT
CURRENT BALANCE DEPR.OFFICE FURNITURE EXPENSE DEBI CRED DATE DESC T IT BEGINNING 0 BALANCE CURRENT BALANCE
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Trial Balance December 31, 2010 Adjusted Process Transactions ACC ACCOUNT NAME DEBIT CREDIT
TOTAL
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Income Statement From Dec 31 ACC ACCOUNT NAME DETAIL
TOTAL REVENUE
TOTAL EXPENSE NET INCOME

Report Changes in Capital From Dec 31 ACC ACCOUNT NAME DETAIL
NET INCOME COMMON STOCK END OF PERIOD
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Balance Sheet From Dec 31, 2010 ACC ACCOUNT NAME DETAIL ACC ACCOUNT NAME DETAIL
1 ASSETS 11 CURRENT ASSETS
2 LIABILITIES
TOTAL LIABILITIES TOTAL CURRENT ASSETS 12 FIXED ASSETS 3 STOCKHOLDERS EQUITY TOTAL EQUITY
TOTAL FIXED ASSETS TOTAL ASSETS TOTAL LIABILITIES

Closing Journal Entries
December 31, 2010 DATE JOURNAL DEBIT CREDIT
Closing Revenues
Closing Expenses
Closing Stockholders Equity
Page 14

Reverse Journal Entries
December 31, 2010 DATE JOURNAL DEBIT CREDIT
Page 14

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NAMA : _______________ ____________________ KELAS : JASA-02 _______________

MODUL PRAKTIKUM PENG. AKUNTANSI 1

Laboratorium Akuntansi Dasar Fakultas Ekonomi UNIVERSITAS GUNADARMA

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

MAKARIM CHANIAGO DESIGN OF TRAVEL CHART OF ACCOUNT

STOCKHOLDERS EQUITY Common Stock Dividends Retained Earnings

4 REVENUES 41 Service Revenue

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

December, 2010 DATE ACC. JOURNAL DEBIT CREDIT

Paid three months rent advance

Issued Common Stock to owners

Paid Cash for Supplies

Purchase Office Furniture on account

For personal use

Received revenue in advance

Received revenue in account

Purchases of land for a future office

Pays for the following expenses

Received service revenue TOTAL

Makarim Chaniago Design of Travel

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

December 31, 2010 DATE ACC.

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

ACCOUNT RECEIVABLE DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE

OFFICE SUPPLIES DEBI DESC T BEGINNING 0 BALANCE CURRENT BALANCE

PREPAID RENT DATE DESC BEGINNING BALANCE DEBI T 0 CRED IT

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

LAND DATE DESC BEGINNING BALANCE CURRENT BALANCE DEBI T 0 CRED IT

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

CURRENT BALANCE SERVICE REVENUE DEBI DESC T BEGINNING BALANCE

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

DESC BEGINNING BALANCE

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

TOTAL EXPENSE NET INCOME

Makarim Chaniago Design of Travel

NET INCOME COMMON STOCK END OF PERIOD

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

1 ASSETS 11 CURRENT ASSETS

TOTAL FIXED ASSETS TOTAL ASSETS TOTAL LIABILITIES

Makarim Chaniago Design of Travel

December 31, 2010 DATE JOURNAL DEBIT CREDIT

Closing Stockholders Equity

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

Makarim Chaniago Design of Travel

December 31, 2010 DATE JOURNAL DEBIT CREDIT

LABORATORIUM AKUNTANSI UNIVERSITAS GUNADARMA 2011

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NAMA : _ KELAS : JASA-02 _