AFIATIKA AYYI SHAWAABA

20080694058
2020I

PE 2-7A
The following errors took place in journalizing and posting transactions:
A. Utilities expense of $7,300 paid for the current month was recorded as a debit
to Miscellaneous Expense and a credit to Utilities Expense.
ACCOUNT D K
BEBAN UTILITAS 7.300
KAS 7.300

BEBAN UTILITAS 7.300

BEBAN LAIN 7.300

BEBAN UTILITAS 14.600

BEBAN LAIN 7.300
KAS 7.300

B. The payment of $6,100 from a customer on account was recorded as a debit

to Cash and a credit to Accounts Payable.
ACCOUNT D K
KAS 6.100
PIUTANG 6.100

KAS 6.100
UTANG 6.100

UTANG 6.100
PIUTANG 6.100

EX 2-10
During the month, Warwick Co. received $515,000 in cash and paid out
$375,000 in cash.
A. Do the data indicate that Warwick Co. had net income of $140,000 during the
month? Explain.
- tidak menunjukkan laba bersih karena pengeluaran kas tidak hanya beban saja
namun adapengeluaran kas dikarenakan pembelian aset, penerimaan kas juga
tidak hanya pendapatan saja bisa saja pelunasan piutang

B. If the balance of the cash account is $200,000 at the end of the month, what
was the cash balance at the beginning of the month

Received in cash + balance cash account (ending) - paid out in cash = balance cash account (beginning)
( 515.000 + 200.000 ) - 375.000
= 340.000
PR 2-1A
Lynn Cantwell, an architect, opened an office on July 1, 2014. During the month,
she 
completed the following transactions connected with her professional practice:
a. Transferred cash from a personal bank account to an account to be used for
the business, $25,000.
b. Paid July rent for office and workroom, $2,750.
c. Purchased used automobile for $30,000, paying $4,000 cash and giving a note
payable for the remainder.
d. Purchased office and computer equipment on account, $9,000.
e. Paid cash for supplies, $1,600.
f. Paid cash for annual insurance policies, $2,400.
g. Received cash from client for plans delivered, $11,150.
h. Paid cash for miscellaneous expenses, $300.
i. Paid cash to creditors on account, $3,500.
j. Paid installment due on note payable, $550.
k. Received invoice for blueprint service, due in August, $1,500.
l. Recorded fee earned on plans delivered, payment to be received in August,
$17,300.
m. Paid salary of assistant, $2,200.
n. Paid gas, oil, and repairs on automobile for July, $815.
Instructions :
1. Record the above transactions directly in the following T accounts, without
journalizing: 
Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles;
Equipment; Notes 
Payable; Accounts Payable; Lynn Cantwell, Capital; Professional Fees; Rent
Expense; Salary 
Expense; Blueprint Expense; Automobile Expense; Miscellaneous Expense. To
the left of 
the amount entered in the accounts, place the appropriate letter to identify the
transaction.
2. Determine account balances of the T accounts. Accounts containing a single
entry only (such as Prepaid Insurance) do not need a balance.
3. Prepare an unadjusted trial balance for Lynn Cantwell, Architect, as of July 31,
2014.
4. Determine the net income or net loss for July.
a. Transferred cash from a personal bank account to an account to be used for
the business, $25,000.
NAMA AKUN D K

KAS 25000
MODAL 25000

b. Paid July rent for office and workroom, $2,750.

NAMA AKUN D K
SEWA DIBAYAR
2.750
DIMUKA
KAS 2.750

c. Purchased used automobile for $30,000, paying $4,000 cash and giving a note
payable for the remainder.
NAMA AKUN D K

KENDARAAN 30.000
KAS 4.000
UTANG 26.000

d. Purchased office and computer equipment on account, $9,000.

NAMA AKUN D K

PERLENGKAPAN 9.000
UTANG 9.000

e. Paid cash for supplies, $1,600.

NAMA AKUN D K

PERALATAN 1.600
KAS 1.600

f. Paid cash for annual insurance policies, $2,400.

NAMA AKUN D K
ASURANSI DIBAYAR
2.400
DI MUKA
KAS 2.400
g. Received cash from client for plans delivered, $11,150.
NAMA AKUN D K

KAS 11.150
PENDAPATAN JASA 11.150

h. Paid cash for miscellaneous expenses, $300.

NAMA AKUN D K

BIAYA LAIN-LAIN 300

KAS 300

i. Paid cash to creditors on account, $3,500.

NAMA AKUN D K

UTANG 3.500
KAS 3.500

j. Paid installment due on note payable, $550.

NAMA AKUN D K

UTANG 550
KAS 550

k. Received invoice for blueprint service, due in August, $1,500.

NAMA AKUN D K

KAS 1.500
PENDAPATAN 1.500

l. Recorded fee earned on plans delivered, payment to be received in August,

$17,300.
NAMA AKUN D K

KAS 17.300
PENDAPATAN JASA 17.300
m. Paid salary of assistant, $2,200.
NAMA AKUN D K

BEBAN GAJI 2.200

KAS 22.00

n. Paid gas, oil, and repairs on automobile for July, $815.

NAMA AKUN D K

BIAYA LAIN-LAIN 815

KAS 815

T-ACCOUNT

KAS
D K
25.000
2.750
4.000
1.600
2.400
11.150
300
3.500
550
1.500
17.300
2.200
815

ASURANSI DIBAYAR DIMUKA

D K
2.400

SEWA DIBAYAR DIMUKA

D K
2.750

PERLENGKAPAN
D K
9.000

PERALATAN
D K
1.600 1.600
 KENDARAAN
D K
30.000

UTANG
D K
26.000
9.000
3.500
550

MODAL
D K
25.000

PENDAPATAN
D K
1.600

BEBAN GAJI
D K
2.200

BEBAN LAIN-LAIN
D K
300
815

UNADJUSTED TRIAL BALANCE

31St JANUARI 2016

ACCOUNT D K
KAS 36.835
ASURANSI DIBAYAR DIMUKA 2.400
SEWA DIBAYAR DIMUKA 2.750
PERLENGKAPAN 9.000
PERALATAN 1.600
KENDARAAN 30.000
UTANG 30.950
MODAL 25.000
PENDAPATAN 29.950
BEBAN GAJI 2.200
BEBAN LAIN-LAIN 1.115
85.900 85.900
 INCOME STATEMENTS
31St JANUARY 2016

PENDAPATAN 29.950
BEBAN-BEBAN :
BEBAN GAJI 2.200
BEBAN LAIN-LAIN 1.115
(3.315)
26.635