Nama : Fanny Claudia
NIM : 2301867671
Jurusan : Sistem Informasi
Kelas : LD11
Page 147 (P3-1A)
(a)
CUONO COMPANY SpA
June 30, 2017
GENERAL JOURNAL J3
Date Account Titles and Explanation Ref. Debit Credit
2017 Adjusting Entries
June 30 Supplies Expense 631 € 1,260
Supplies 126 € 1,260
(To record supplies used)
30 Utilities Expense 732 € 185
Accounts Payable 201 € 185
(To record utilities on notes payable)
30 Insurance Expense 722 € 250
Prepaid Insurance 130 € 250
(To record insurance expired)
30 Unearned Service Revenue 209 € 2,500
Service Revenue 400 € 2,500
(To record revenue for services performed)
30 Salaries and Wages Expense 726 € 1,600
Salaries and Wages Payable 212 € 1,600
(To record accrued salaries and wages)
30 Depreciation Expense 711 € 300
Accumulated Depreciation - Equipment 158 € 300
(To record monthly depreciation)
30 Accounts Receivable 112 € 2,400
Service Revenue 400 € 2,400
(To record revenue for services performed)
Totals € 8,495 € 8,495
(b)
GENERAL LEDGER
Cash No. 101 Accounts Payable No. 201
Date Explanation Ref. Debit Credit Balance Date Explanation Ref. Debit Credit Balance
2017 2017
June 30 Balance √ € 6,200 June 30 Balance √ € 4,700
30 Adjusting J3 € 185 € 4,885
Accounts Receivable No. 112
Date Explanation Ref. Debit Credit Balance Unearned Service Revenue No. 209
2017 Date Explanation Ref. Debit Credit Balance
June 30 Balance √ € 6,000 2017
30 Adjusting J3 € 2,400 € 8,400 June 30 Balance √ € 4,000
30 Adjusting J3 € 2,500 € 1,500
Supplies No. 126
Date Explanation Ref. Debit Credit Balance Share Capital - Ordinary No. 311
2017 Date Explanation Ref. Debit Credit Balance
June 30 Balance √ € 1,600 2017
30 Adjusting J3 € 1,260 € 340 June 30 Balance √ € 20,000
Prepaid Insurance No. 130 Service Revenue No. 400
Date Explanation Ref. Debit Credit Balance Date Explanation Ref. Debit Credit Balance
2017 2017
June 30 Balance √ € 3,000 June 30 Balance √ € 7,900
30 Adjusting J3 € 250 € 2,750 30 Adjusting J3 € 2,500 € 10,400
30 Adjusting J3 € 2,400 € 12,800
Equipment No. 157
Date Explanation Ref. Debit Credit Balance Salaries and Wages Expense No. 726
2017 Date Explanation Ref. Debit Credit Balance
June 30 Balance √ € 14,400 2017
June 30 Balance √ € 4,400
30 Adjusting J3 € 1,600 € 6,000
Rent Expense No. 729 Salaries and Wages Payable No. 212
Date Explanation Ref. Debit Credit Balance Date Explanation Ref. Debit Credit Balance
2017 2017
June 30 Balance √ € 1,000 June 30 Adjusting J3 € 1,600 € 1,600
Supplies Expense No. 631 Depreciation Expense No. 711
Date Explanation Ref. Debit Credit Balance Date Explanation Ref. Debit Credit Balance
2017 2017
June 30 Adjusting J3 € 1,260 € 1,260 June 30 Adjusting J3 € 300 € 300
Utilities Expense No. 732 Accumulated Depreciation - Equipment No. 158
Date Explanation Ref. Debit Credit Balance Date Explanation Ref. Debit Credit Balance
2017 2017
June 30 Adjusting J3 € 185 € 185 June 30 Adjusting J3 € 300 € 300
Insurance Expense No. 722
Date Explanation Ref. Debit Credit Balance
2017
June 30 Adjusting J3 € 250 € 250
(c)
CUONO COMPANY SpA
Adjusted Trial Balance
June 30, 2017
Debit Credit
Cash € 6,200
Accounts Receivable € 8,400
Supplies € 340
Prepaid Insurance € 2,750
Equipment € 14,400
Accounts Payable € 4,885
Unearned Service Revenue € 1,500
Share Capital - Ordinary € 20,000
Service Revenue € 12,800
Salaries and Wages Expense € 6,000
Rent Expense € 1,000
Supplies Expense € 1,260
Utilities Expense € 185
Insurance Expense € 250
Salaries and Wages Payable € 1,600
Depreciation Expense € 300
Accumulated Depreciation - Equipment € 300
Totals € 41,085 € 41,085
CUONO COMPANY SpA
NERACA LAJUR
30 Juni 2017
NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN
NO. NAMA REKENING
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
101 Cash € 6,200 - - - € 6,200 -
112 Accounts Receivable € 6,000 - € 2,400 - € 8,400 -
126 Supplies € 1,600 - - € 1,260 € 340 -
130 Prepaid Insurance € 3,000 - - € 250 € 2,750 -
157 Equipment € 14,400 - - - € 14,400 -
201 Accounts Payable - € 4,700 - € 185 - € 4,885
209 Unearned Service Revenue - € 4,000 € 2,500 - - € 1,500
311 Share Capital - Ordinary - € 20,000 - - - € 20,000
400 Service Revenue - € 7,900 - € 4,900 - € 12,800
726 Salaries and Wages Expense € 4,400 - € 1,600 - € 6,000 -
729 Rent Expense € 1,000 - - - € 1,000 -
€ 36,600 € 36,600 - - - -
631 Supplies Expense - - € 1,260 - € 1,260 -
732 Utilities Expense - - € 185 - € 185 -
722 Insurance Expense - - € 250 - € 250 -
212 Salaries and Wages Payable - - - € 1,600 - € 1,600
711 Depreciation Expense - - € 300 - € 300 -
158 Accumulated Depreciation - Equipment - - - € 300 - € 300
€ 8,495 € 8,495 € 41,085 € 41,085
