Penyusunan Laporan Keuangan dan Jurnal Penutup

Penyusunan Laporan Keuangan dan Jurnal Penutup

Tujuan Pembelajaran Konseptual Menggunakan Work Sheet untuk membantu penyusunan laporan keuangan Menjelaskan maksud menutup buku besar Mengidentifikasi akun permanen dan akun temporer Membuat jurnal penutup Menjelaskan dan membuat jurnal koreksi Membuat Neraca yang diklasifikasikan

Keuntungan Work Sheet Membantu penyusunan Laporan Keuangan (( financial statements). Mengurangi kemungkinan kekeliruan Menunjukkan hubungan accounts dengan adjustment-nya. Worksheet bukan Lap Keuangan. Tidak harus dibuat Membantu dalam pembuatan interim financial statements. Menunjukkan transaksi yang disesuaikan.

Unadjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. Cash 4,350 Accounts receivable - Supplies 9,720 Prepaid insurance 2,400 Equipment 26,000 Accum. depr. - Equip. - Pertama, Accounts payable 6,200 Salaries payable - isi Unearned consulting revenue 3,000 kolom C. Taylor, Capital 30,000 unadjusted C. Taylor, Withdrawals 200 Consulting revenue 5,800 Rental revenue 300 Depr. expense - Salaries expense 1,400 Insurance expense - Rent expense 1,000 Supplies expense - Utilities expense 230 Totals 45,300 45,300 FastForward Work Sheet For Month Ended December 31, 2007 Adjustments trial balance. Adjusted Trial Balance

FastForward Work Sheet For Month Ended December 31, 2007 Accounts receivable - f 1,800 Supplies 9,720 b 1,050 Prepaid insurance 2,400 a 100 Equipment 26,000 Accum. depr. - Equip. - c 375 Accounts payable 6,200 Salaries payable - e 210 Unearned consulting revenue 3,000 d 250 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 5,800 d 250 f 1,800 Rental revenue 300 Depr. expense - c 375 Salaries expense 1,400 e 210 Insurance expense - a 100 Rent expense 1,000 Supplies expense - b 1,050 Utilities expense 230 Totals 45,300 45,300 3,785 3,785 Kedua, masukkan adjustments.

FastForward Work Sheet For Month Ended December 31, 2007 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. Cash 4,350 4,350 Accounts receivable - f 1,800 1,800 Supplies 9,720 b 1,050 8,670 Prepaid insurance 2,400 a 100 2,300 Ketiga, Equipment 26,000 isi 26,000 Accum. depr. - Equip. kolom - c 375 375 Accounts payable 6,200 6,200 Salaries payable adjusted - trial e 210 210 Unearned consulting revenue 3,000 d 250 2,750 C. Taylor, Capital balance. 30,000-30,000 C. Taylor, Withdrawals 200 200 Consulting revenue 5,800 d 250 7,850 f 1,800 Rental revenue 300 300 Depr. expense - c 375 375 Salaries expense 1,400 e 210 1,610 Insurance expense - a 100 100 Rent expense 1,000 1,000 Supplies expense - b 1,050 1,050 Utilities expense 230 230 Totals 45,300 45,300 3,785 3,785 47,685 47,685

FastForward Work Sheet For Month Ended December 31, 2007 Adjusted Trial Balance Income Statement Balance Sheet & Statement of Equity Dr. Cr. Dr. Cr. Dr. Cr. Cash 4,350 4,350 Keempat, pisahkan saldo Accounts receivable 1,800 1,800 Supplies adjusted trial balance 8,670 8,670 Prepaid insurance 2,300 2,300 menurut Equipment financial 26,000 26,000 Accum. depr. - Equip. statement-nya. 375 375 Accounts payable 6,200 6,200 Salaries payable 210 210 Unearned consulting revenue 2,750 2,750 C. Taylor, Capital 30,000 30,000 C. Taylor, Withdrawals 200 200 Consulting revenue 7,850 7,850 Rental revenue 300 300 Depr. expense 375 375 Salaries expense 1,610 1,610 Insurance expense 100 100 Rent expense 1,000 1,000 Supplies expense 1,050 1,050 Utilities expense 230 230 Totals 47,685 47,685 4,365 8,150 43,320 39,535

FastForward Work Sheet For Month Ended December 31, 2007 Adjusted Trial Balance Income Statement Balance Sheet & Statement of Equity Dr. Cr. Dr. Cr. Dr. Cr. Cash 4,350 4,350 Accounts receivable 1,800 1,800 Supplies 8,670 8,670 Prepaid insurance 2,300 2,300 Equipment 26,000 26,000 Accum. depr. - Equip. 375 375 Accounts payable 6,200 6,200 Salaries payable 210 210 Unearned consulting revenue 2,750 2,750 C. Taylor, Capital 30,000 30,000 C. Taylor, Withdrawals 200 200 Consulting revenue Kelima, 7,850 7,850 hitung income atau loss, Rental revenue 300 300 Depr. expense 375 jumlahkan kolom 375 income statement Salaries expense 1,610 1,610 dan Insurance expense 100 kolom balance 100 sheet. Rent expense 1,000 1,000 Supplies expense 1,050 1,050 Utilities expense 230 230 Totals 47,685 47,685 4,365 8,150 43,320 39,535 Net income 3,785 3,785 8,150 8,150 43,320 43,320

FastForward P1 FastForward Income Income Statement Statement For For the the Month Month Ended Ended December December 31, 31, 2007 2007 Revenues: Revenues: Consulting Consulting revenue revenue $ $ 7,850 7,850 Rental Rental revenue revenue 300 300 Total Total revenues revenues 8,150 8,150 Operating Operating expenses: expenses: Depr. Depr. expense expense -- Equip. Equip. $ $ 375 375 Salaries Salaries expense expense 1,610 1,610 Insurance Insurance expense expense 100 100 Rent Rent expense expense 1,000 1,000 Supplies Supplies expense expense 1,050 1,050 Utilities Utilities expense expense 230 230 Total Total expenses expenses 4,365 4,365 Net Net income income $ $ 3,785 3,785 Work sheet tidak menggantikan financial statements. Menyusun Financial Statements Menyusun Income Statement. Menyusun Statement of Owner s Equity. FastForward Statement of Owner's Equity For the Month Ended December 31, 2007 C. Taylor, Capital 12/1/07 $ -0- Investment by owner 30,000 Add: Net income $ 3,785 33,785 Total 33,785 Less: Withdrawal by owner 200 C. Taylor, Capital 12/31/07 $ 33,585

FastForward FastForward Statement Statement of of Owner's Owner's Equity Equity For For the the Month Month Ended Ended December December 31, 31, 2007 2007 C. C. Taylor, Taylor, Capital Capital 12/1/07 12/1/07 $ $ -0- -0- Add: Add: Investment Investment by by owner owner $ $ 30,000 30,000 Net Net income income 3,785 3,785 $ $ 33,785 33,785 Total Total 33,785 33,785 Less: Less: Withdrawal Withdrawal by by owner owner 200 200 C. C. Taylor, Taylor, Capital Capital 12/31/07 12/31/07 $ $ 33,585 33,585 Menyusun Balance Sheet. Assets Assets FastForward FastForward Balance Balance Sheet Sheet December December 31, 31, 2007 2007 Cash Cash $ $ 4,350 4,350 Accounts Accounts receivable receivable 1,800 1,800 Supplies Supplies 8,670 8,670 Prepaid Prepaid insurance insurance 2,300 2,300 Equipment Equipment $ $ 26,000 26,000 Less: Less: accum. accum. depr. depr. (375) (375) 25,625 25,625 Total Total assets assets $ $ 42,745 42,745 Liabilities Liabilities Accounts Accounts payable payable $ $ 6,200 6,200 Salaries Salaries payable payable 210 210 Unearned Unearned consulting consulting revenues revenues 2,750 2,750 Total Total liabilities liabilities $ $ 9,160 9,160 Owner's Owner's Equity Equity C.Taylor, C.Taylor, Capital Capital 33,585 33,585 Total Total liabilities liabilities and and equity equity $ $ 42,745 42,745

Menutup Buku Besar Membuat NOL saldo akun revenue, expense dan withdrawal account pada akhir periode Digunakan akun Income Summary untuk membantu proses penutupan. Identify accounts for closing. Record and post closing entries. Prepare post-closing trial balance.

Akun Temporer dan Permanen (Temporary and Permanent Accounts) Revenues Assets Expenses Temporary Accounts Withdrawal s Liabilities Permanent Accounts Owner s Capital Income Summary Proses Closing hanya untuk Akun Temporer.

Membuat Jurnal Penutup (Closing Entries) Menutup Akun Revenue ke kedalam Akun Income Summary. Menutup Akun Expense ke kedalam Akun Income Summary. Bagaimana proses penutupan dilakukan Menutup Akun Income Summary ke kedalam Akun Owner s Capital. Menutup Akun Withdrawals ke kedalam Akun Owner s Capital.

Proses Closing Expense Accounts 10,000 Revenue Accounts 25,000 10,000 Income Summary 25,000 Owner's Capital 30,000 Withdrawals Account 5,000 30,000 Saldo sebelum closing. 5,000

Expense Accounts 10,000 10,000 Close Revenue accounts to Income Summary. Income Summary 25,000 Revenue Accounts 25,000 25,000 - Owner's Capital 30,000 25,000 Withdrawals Account 5,000 30,000 5,000

Expense Accounts 10,000 10,000 - Close Expense accounts to Income Summary. Income Summary 10,000 25,000 Revenue Accounts 25,000 25,000 - Owner's Capital 30,000 30,000 15,000 SaldoAkunIncome Summary sama dengan net income. Withdrawals Account 5,000 5,000

Expense Accounts 10,000 10,000 - Owner's Capital 30,000 15,000 45,000 Close Income Summary to Owner s Capital. Income Summary 10,000 25,000 15,000 - Revenue Accounts 25,000 25,000 Withdrawals Account 5,000 5,000 -

Expense Accounts 10,000 10,000 Saldo Akun Temporer menjadi sama dengan NOL Revenue Accounts 25,000 25,000 - Owner's Capital 5,000 30,000 15,000 45,000 40,000 Income Summary 10,000 25,000 15,000 Close Withdrawals account to Owner s Capital. - - Withdrawals Account 5,000 5,000 5,000 -

FastForward Adjusted Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equip. $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 7,850 Rental revenue 300 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685 $ 47,685 CONTOH

FastForward Adjusted Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equip. $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 7,850 Rental revenue 300 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685 $ 47,685 Close Revenue accounts to Income Summary.

Close Revenue Accounts to Income Summary Dr. Cr. Dec. 31 Consulting revenue 7,850 Rental revenue 300 Income summary 8,150 Income Summary 8,150 Rental Revenue 300 300 - Consulting Revenue 7,850 7,850 -

FastForward Adjusted Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equip. $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 7,850 Rental revenue 300 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685 $ 47,685 Close Expense accounts to Income Summary.

Close Expense Accounts to Income Summary Dr. Cr. Dec. 31 Income summary 4,365 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230

Posting Depreciation Expense- Eq. 375 375 - Rent Expense 1,000 1,000 - Salaries Expense 1,610 1,610 - Supplies Expense 1,050 1,050 - Income Summary 4,365 8,150 3,785 Insurance Expense 100 100 - Utilities Expense 230 230 - Net Income

FastForward Adjusted Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equip. $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 7,850 Rental revenue 300 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685 $ 47,685 Close Income Summary to Owner s Capital.

Close Income Summary to Owner s Capital Dr. Cr. Dec. 31 Income summary 3,785 C. Taylor, Capital 3,785 C. Taylor, Capital 30,000 3,785 33,785 Income Summary 4,365 8,150 3,785 -

FastForward Adjusted Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equip. $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C. Taylor, Capital 30,000 C. Taylor, Withdrawals 200 Consulting revenue 7,850 Rental revenue 300 Depreciation expense-equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685 $ 47,685 Close Withdrawals to Owner s Capital.

Close Withdrawals to Owner s Capital Dr. Cr. Dec. 31 C. Taylor, Capital 200 C. Taylor, Withdrawals 200 C. Taylor, Withdrawals 200 200 - C. Taylor, Capital 200 30,000 3,785 33,585

Neraca Saldo Setelah Penutupan (Post- Closing Trial Balance) Daftar Akun permanen beserta saldonya setelah proses closing Total debet harus sama dengan total kredit Perhatikan Postclosing trial balance.

Post-Closing Trial Balance FastForward Post-Closing Trial Balance December 31, 2007 Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-equipment $ 375 Accounts payable 6,200 Salaries payable 210 Unearned consulting revenue 2,750 C.Taylor, Capital 33,585 Totals $ 43,120 $ 43,120

Siklus Akuntansi (1) Analisis transaksi (10) Jurnal pembalik (pilihan) (9) Neraca saldo setelah ditutup (8) Jurnal penutup (2) Menjurnal SIKLUS AKUNTANSI (7) Membuat laporan keuangan (3) Posting (4) Neraca Saldo sebelum disesuiakan (5) Penyesuaian (6) Neraca Saldo setelah disesuiakan

Pos-pos di dalam Balance Sheet menurut kelompoknya.

Pos di dalam Balance Sheet dikelompokkan sebagai berikut: Assets Current assets Noncurrent assets Long-term investments Plant assets Intangible assets Liabilities and Equity Current liabilities Noncurrent liabilities Capital Kelompok Current adalah assets atau liability yang diharapkan akan jatuh tempo dalam jangka waktu satu tahun atau satu siklus operasi normal perusahaan, mana yang lebih lama.

Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash $ 6,500 Short-term investments 2,100 Accounts receivable 4,400 Merchandise inventory 27,500 Prepaid expenses 2,400 Total current assets $ 42,900 Long-term investments Notes receivable 1,500 Investments in stocks and bonds 18,000 Current assets adalah assets yang Land held for future expansion 48,000 Total investments 67,500 Plant assets Store equipment $ 33,200 dalam satu tahun tau satu siklus Less accumulated depreciation 8,000 25,200 Buildings 170,000 operasi, mana yang lebih panjang. Less accumulated depreciation 45,000 125,000 Land 73,200 Total plant assets 223,400 Intangible assets 10,000 Total assets $ 343,800 akan dijual, ditagih atau digunakan

Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash $ 6,500 Short-term investments 2,100 Accounts receivable 4,400 Merchandise inventory 27,500 Prepaid expenses 2,400 Total current assets $ 42,900 Long-term investments Notes receivable 1,500 Investments in stocks and bonds 18,000 Land held for future expansion 48,000 Total investments 67,500 Plant assets Store equipment Long-term investments $ 33,200 adalah Less accumulated depreciation 8,000 25,200 Buildings 170,000 Less accumulated depreciation 45,000 125,000 Land dari satu tahun atau siklus73,200 operasi, Total plant assets 223,400 mana yang lebih panjang Intangible assets 10,000 Total assets $ 343,800 investasi yang diharapkan dimiliki lebih

Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash $ 6,500 Short-term investments 2,100 Accounts receivable 4,400 Merchandise inventory 27,500 Prepaid expenses 2,400 Total current assets $ 42,900 Long-term Plant assets investments are assets yang memiliki masa Notes receivable 1,500 Investments in stocks and bonds 18,000 Land held for future expansion 48,000 Total investments 67,500 Plant assets Store equipment $ 33,200 Less accumulated depreciation 8,000 25,200 Buildings 170,000 Less accumulated depreciation 45,000 125,000 Land 73,200 Total plant assets 223,400 Intangible assets 10,000 Total assets $ 343,800 manfaat jangka panjang, dan digunakan untuk operasional (produksi / menjual barang / jasa).

Snowboarding Components Balance Sheet (Partial) January 31, 2008 ASSETS Current assets Cash $ 6,500 Short-term investments 2,100 Accounts receivable 4,400 Merchandise inventory 27,500 Prepaid expenses 2,400 Total current assets $ 42,900 Long-term investments Notes receivable 1,500 Investments in stocks and bonds 18,000 Land held for future expansion 48,000 Total investments 67,500 Plant assets Store equipment $ 33,200 Less Intangible accumulated depreciation assets 8,000 adalah 25,200yang Buildings 170,000 Less accumulated depreciation 45,000 125,000 digunakan untuk operasional dan Land 73,200 Total plant assets 223,400 tidak memiliki bentuk fisik Intangible assets 10,000 Total assets $ 343,800

Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable $ 15,300 Wages payable 3,200 Notes payable 3,000 Current portion of long-term liabilities 7,500 Total current liabilities $ 29,000 Long-term liabilities: Notes payable (net of current portion) 150,000 Total liabilities $ 179,000 EQUITY T. Hawk, Capital 164,800 Total liabilities and equity $ 343,800 Current liabilities adalah kewajiban yang jatuh tempo dalam satu tahun atau satu siklus operasi perusahaan sejak tanggal Balance Sheet, mana yang lebih panjang.

Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable $ 15,300 Wages payable 3,200 Notes payable 3,000 Current portion of long-term liabilities 7,500 Total current liabilities $ 29,000 Long-term liabilities: Notes payable (net of current portion) 150,000 Total liabilities $ 179,000 EQUITY T. Hawk, Capital 164,800 Total liabilities and equity $ 343,800 Long-term liabilities adalah kewajiban yang jatuh tempo lebih dari satu tahun atau satu siklus operasi perusahaan, mana yang lebih panjang.

Snowboarding Components Balance Sheet (Partial) January 31, 2008 LIABILITIES Current liabilities Accounts payable $ 15,300 Wages payable 3,200 Notes payable 3,000 Current portion of long-term liabilities 7,500 Total current liabilities $ 29,000 Long-term liabilities: Notes payable (net of current portion) 150,000 Total liabilities $ 179,000 EQUITY T. Hawk, Capital 164,800 Total liabilities and equity $ 343,800 Equity Klaim pemilik atas assets.

Latihan Soal Pilihan Ganda 1. Sebuah akun (account) akan memiliki saldo nol (zero balance) setelah jurnal penutup (closing entries) dibuat dan di-posting, adalah akun: a. unearned revenue b. service revenue c. supplies d. accumulated depreciation e. semua jawaban salah 2. Berikut adalah pernyataan yang SALAH terkait dengan kertas kerja (work sheet) a. work sheet adalah salah satu alat akuntan untuk membuat laporan keuangan b. work sheet tidak dapat digunakan sebagai dasar mem-posting ke ledger c. work sheet diberikan kepada pihak yang memerlukan laporan keuangan d. laporan keuangan dapat langsung dibuat dari work sheet sebelum jurnal penyesuaian dibuat dan di-posting e. semua jawaban salah 3. Berikut ini adalah Permanent (real) account yang tidak ditutup pada akhir perode akuntansi, KECUALI: a. Semua assets accounts b. Semua liability accounts c. Owner s capital account d. Owner s drawing account e. Semua salah

4. Berikut ini adalah pernyataan yang benar, terkait dengan jurnal penutup (closing entries) a. Debet masing masing account revenue dan kredit income summary b. Debet income summary dan kredit masing-masing account expenses c. Debet income summary dan kredit owner s capital jika terjadi laba bersih d. Debet owner s capital dan kredit account owner s drawing e. Semua jawaban benar 5. Tanggal 5 Januari, sebuah pelunasan piutang dari pelanggan sebesar $100 dijurnal debet Cash $100 dan kredit Unearned Revenue $100. Tanggal 9 Januari diketahui bahwa jurnal tersebut salah. Jurnal koreksi (correcting entries) yang harus dibuat untuk membetulkan jurnal tanggal 5 Januari adalah: a. Unearned Revenue (Dr) $100, Service Revenue (Cr) $100 b. Unearned Revenue (Dr) $100, Account Receivable (Cr) $100 c. Cash (Dr) $100, Service Revenue (Cr) $100 d. Cash (Dr) $100, Account Receivable (Cr) $100 e. Semua jawaban salah 6. Tanggal 10 Januari, sebuah Office Equipment seharga $100 dibeli dengan kredit. Atas transaksi ini perusahaan membuat jurnal Debet Delivery Equipment $10 dan Kredit Account Payable $10. Jurnal koreksi (correcting entries) yang harus dibuat untuk membetulkan jurnal ini adalah: a. Delivery Equipment (Dr) $90, Account Payable (Cr) $90 b. Office Equipment (Dr) $90, Account Payable (Cr) $90 c. Office Equipment (Dr) $100, Account Payable (Cr) $100 d. Office Equipment (Dr) $100, Delivery Equipment (Cr) $10, Account Payable (Cr) $90 e. Semua jawaban salah

7. Berikut ini adalah Account yang masuk dalam kelompok Aktiva Lancar (current assets), KECUALI: a. Preapid Expenses b. Short-term investment c. Account Receivable d. Supplies e. Semua jawaban salah 8. Berikut ini adalah Account yang masuk dalam kelompok Kewajiban Lancar (current liabilities), KECUALI a. Account payable b. Taxes payable c. Bond payable d. Salaries payable e. Semua jawaban salah 9. Berikut ini adalah account yang diklasifikasikan sebagai Temporary (Nominal) Account, KECUALI: a. Service Revenue b. Accummulated Deperesiation c. Suplies Expenses d. R. Neal, Drawing e. Semua jawaban benar

10. Berikut ini adala langkah-langkah yang dilakukan dalam siklus akuntansi, KECUALI: a. Men-jurnal dan mem-posting Jurnal penutup b. Membuat laporan keuangan c. Membuat kertas kerja (work sheet) d. Menjurnal transaksi e. Semua jawaban salah 11. Berikut ini adalah account yang tetap muncul di Neraca Saldo setelah ditutup (postclosing trial balance), KECUALI: a. Accumulated Depreciation b. Cash c. Bond Payable d. Unearned Revenue e. Semua jawaban salah 12. Neraca saldo setelah disesuaikan per 31 Januari 2006 (adjusted trial balance) menunjukkan saldo: Supplies (Dr) $800 dan Supplies Expenses (Dr) $900. Jika selama bulan Januari Perusahaan membeli Supplies $600 dan saldo Supplies Expeses tersebut adalah hasil Jurnal Penyesuaian (adjusting entries) pada tanggal 31 Januari, maka Saldo Supplies pada tanggal 1 Januari adalah: a. $1.400 b. $1.100 c. $1.700 d. $200 e. Semua jawaban salah

Latihan 5-1 1. Untuk masing-masing akun berikut ini kelompokkan ke dalam: A. Current Assets; B. Long-term Investment; C. Plant Assets D. Intangible Assets; E. Current Liabilities; F. Long-term Liabilities; G. Equity Akun: 1. Trademarks 2. Account Receivable 3. Land not used in operation 4. Long-term note payable 5. Cash 6. Unearned revenue 7. Wages payable 8. Store Equipment 9. Account payable 10. Prepaid rent 11. Interest payable 12. Owner, Capital 13. Accumulated Depreciation 14. Office Supplies

Latihan 5-2 Lihat latihan 4-8 Buat work sheet untuk membantu penyusunan laporan keuangan Buat laporan laba rugi, laporan perubahan ekuitas dan Neraca per 31 Desember 2005 Buat jurnal penutup untuk menutup akun temporer Susun Neraca saldo setelah penutupan.

Latihan 5-3 1 April 2005, Jenni mendirikan Travel Agent. Transaksi selama bulan April adalah: April 1, Jenni menginvestasikan kas $20.000 dan computer equipment $40.000 2, Dibayar sewa office space $1.700 untuk sewa bulan april 3, Dibeli tunai office supplies $1.100 10, Dibayar premi asuransi untuk waktu 1 tahun senilai $ 3.600 14, Dibayar gaji karyawan untuk 2 minggu pertama $1.800 24, Diterima pendapatan komisi dari Airlines atas hasil penjualan tiket 28, Dibayar gaji karyawan untuk 2 minggu pertama $1.800 29, Dibayar $250 untuk perbaikan komputer 30, dibayar tagihan telepon $650 30, diambil kas untuk keperluan pribadi $1.500

Diminta: 1. Buat jurnal untuk setiap transaksi bulan April 2. Posting setiap jurnal ke General Ledger 3. Buat Unadjusted Trial Balance per 30 April 4. Buat Jurnal penyesuaian (adjusting entries) untuk informasi sbb: a) 2/3 premi asuransi per bulan telah expired b) Office supplies yang tersisa pada 30 April $700 c) Penyusutan equipment bulan April $600 d) Beban gaji yang telah terjadi dan belum dibayar $320 e) Pendapatan komisi yang telah terjadi dan belum ditagih $1.650 5. Buat dan selesaikan worksheet 10 kolom 6. Buat Income statement; owners equity statement dan Balance sheet 7. Buat Jurnal penutup (closing entries) 8. Buat Post-closing Trial Balance