Tugas Kelompok ke-1

Week 3
Kelompok 1 :
1. Azzahra Mustika Wilova – 2602270211
2. William Winner Paradongan – 2602269885
3. Aldy Rachmadhana - 2602269765
4. Rumaisha Afifah – 2602270041
5. Laina Widad Gunawan – 2602269701

Soal 1

Berikut ini adalah Worksheet Monday Night Co yang belum diselesaikan.

Monday Night Co
Worksheet
For The Month Ended March 30, 2021
Account Titles Adjusted Trial Income Statement of Financial
Balance Statement Position
Dr Cr Dr Cr Dr Cr
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated 4,800
Depreciation—Equip.
Notes Payable 5,700
Accounts Payable 5,672
Share Capital—Ordinary 22,000
Retained Earnings 4,000
Dividends 3,000
Service Revenue 12,590
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Interest Payable 57
Totals €54,819 €54,819

ACCT6328 – Introduction to Accounting

Informasi tambahan: Tidak ada saham biasa yang diterbitkan selama bulan Maret.

Diminta:

1. Lengkapi worksheet Monday Night Co

2. Buatlah income statement, retained earnings statement dan statement of financial position
3. Siapkan jurnal penutup dan post-closing trial balance pada tanggal 30 Maret

Jawab:

1. Worksheet Monday Night Co.

Monday Night Co
Worksheet
For The Month Ended March 30, 2021
Account Titles Adjusted Trial Income Statement of Financial
Balance Statement Position
Dr Cr Dr Cr Dr Cr
Cash €7,442 €7,442
Account Receivable 7,840 7,840
Prepaid Rent 2,280 2,280
Equipment 23,000 23,000
Accumulated 4,800 4,800
Depreciation—Equip.
Notes Payable 5,700 5,700
Accounts Payable 5,672 5,672
Share Capital—Ordinary 22,000 22,000
Retained Earnings 4,000 2,333
Dividends 3,000
Service Revenue 12,590 12,590
Salaries and Wages 9,840 9,840
Expense
Rent Expense 760 760
Depreciation Expense 600 600
Interest Expense 57 57
Interest Payable 57 57
Totals €54,819 €54,819 £1,333 £40,562 £40,562

ACCT6328 – Introduction to Accounting

2. Income Statement:
Monday Night Co.
Income Statement
For The Month Ended March 30, 2021
Service Revenue 12,590
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
Subtotal Expenses 11,257
Net Income 1,333

Retained Earnings Statement:

Monday Night Co.
Retained Earnings Statement
For The Month Ended March 30, 2021
Retained Earnings (Beginning Balance) 4,000
Net Income – Current Period 1,333
Dividends (3,000)
Retained Earnings (Ending Balance) 2,333

Statement of Financial Position:

Yellow Co.
Statement of Financial Position
As of December 31, 2021
ASSETS
Current assets
Cash £7,442
Account Receivable 7,840
Prepaid Rent 2,280
Total Current Assets 17,562

Non-Current assets
Equipment 23,000
Accumulated depreciation-equipment (4.800)
Total Non-Current Assets 18,200
TOTAL ASSETS £35,762
LIABILITIES & EQUITY
LIABILITIES
Current Liabilities
Account payable £5,672

ACCT6328 – Introduction to Accounting

 Notes payable 5,700
Interest payable 57
Total Current Liabilities 11,429

EQUITY
Share capital-ordinary 22,000
Retained earnings 2,333
Total Equity 24,333
TOTAL LIABILITIES & EQUITY £35,762

3. Jurnal Penutup:
Date Account Debit Credit
30 Mar 2021 Service Revenue 12,590
Income Summary 12,590
30 Mar 2021 Service Revenue 11,257
Salaries and Wages Expense 9,840
Rent Expense 760
Depreciation Expense 600
Interest Expense 57
30 Mar 2021 Income Summary 1,333
Retained Earnings 1,333
30 Mar 2021 Retained Earnings 3,000
Dividend 3,000

Post-closing Trial Balance:

Monday Night Co
Post-Closing Trial Balance
For the Month Ended March 30, 2021
Account Titles Debits Credits
Cash €7,442
Account Receivable 7,840
Prepaid Rent 2,280
Equipment 23,000
Accumulated Depreciation—Equip. 4,800
Notes Payable 5,700
Accounts Payable 5,672
Interest Payable 57
Share Capital—Ordinary 22,000
Retained Earnings 2,333
£40,562 £40,562

ACCT6328 – Introduction to Accounting

Soal 2

Berikut ini adalah informasi yang terkait dengan laporan keuangan Yellow Co (dalam ribuan).

Long-term debt £ 1,000 Accumulated depreciation—equip. £ 4,125

Prepaid insurance 680 Accounts payable 1,444

Equipment 11,500 Notes payable (due after 2018) 800

Long-term investments 1,200 Share capital—ordinary 10,000

Short-term investments 3,619 Retained earnings 4,750

Notes payable (due in 2018) 500 Accounts receivable 1,696

Cash 2,668 Inventory 1,256

Diminta:

Siapkan statement of financial position yang diklasifikasikan dengan baik per 31 Desember 2021

Yellow Co.
Statement of Financial Position
As of December 31, 2021
ASSETS
Current assets
Cash £2.668
Account Receivable 1.696
Short-term investments 3.619
Inventory 1.256
Prepaid insurance 680
Total Current Assets 9.919

Non-Current assets
Equipment 11.500
Accumulated depreciation-equipment (4.125)
Long-term investments 1.200
Total Non-Current Assets 8.575

TOTAL ASSETS £18.494

ACCT6328 – Introduction to Accounting

 LIABILITIES & EQUITY
LIABILITIES
Current Liabilities
Account payable £1.444
Notes payable (due in 2018) 500
Total Current Liabilities 1.944

Non-Current Liabilities
Notes payable (due after 2018) 800
Long-term debt 1.000
Total Non-Current Liabilities 1.800

EQUITY
Share capital-ordinary 10.000
Retained earnings 4.750
Total Equity 14.750
TOTAL LIABILITIES & EQUITY £18.494

Soal 3

Di bawah ini adalah informasi untuk Light Company. untuk bulan Agustus 2021

Cost of goods sold £212,000 Rent expense £ 32,000

Freight-out 9,000 Sales discounts 7,400

Insurance expense 7,000 Sales returns and allowances 13,000

Salaries and wages expense 58,000 Sales revenue 380,000

Other comprehensive income 2,200

Diminta:
a. Siapkan income statement.
b. Siapkan comprehensive income statement.

ACCT6328 – Introduction to Accounting

 Income statement

Light Company
Income Statement
For the Month Ended August 31, 2021
Sales revenue €380,000
Sales discounts 7,400
Sales returns and allowances 13,000 (20,400)
Sales-Net 359,600
Cost of goods sold 212,000
Freight-out 9,000 (221,000)
Gross Profit 138,600
Operational Expense:
Insurance expense 7,000
Salaries and wages expense 58,000
Rent expense 32,000 (97,000)
Net Income €41,600

Comprehensive income statement

Light Company
Comprehensive Income Statement
For the Month Ended August 31, 2021
Net Income €41,600
Other comprehensive income 2,200
Comprehensive Income €43,800

Soal 4
Buatlah jurnal untuk mencatat transaksi berikut di Best Company. Adapun pencatatan persediaan
menggunakan sistem perpetual.

a Pada tanggal 2 Maret, Best Company menjual barang dagangan senilai £800.000 kepada
Eagle Co, syarat 2/10, n/30. Harga pokok barang dagangan yang dijual adalah £620.000.
b Pada tanggal 6 Maret, Eagle Co mengembalikan £120.000 dari barang dagangan yang
dibeli pada tanggal 2 Maret. Biaya barang dagangan yang dikembalikan adalah £90.000.
c Pada tanggal 12 Maret, Perusahaan Best menerima saldo terutang dari Eagle Co.

Diminta:
Buatlah jurnal untuk transaksi yang terjadi pada bulan September 2021.

ACCT6328 – Introduction to Accounting

 Date Account Debit Credit
2 Mar 2021 Account receivable 800,000
Sales 800,000
COGS 620,000
Inventory 620,000
6 Mar 2021 Sales return and allowances 120,000
Account receivable 120,000
Inventory 90,000
COGS 90,000
12 Mar 2021 Cash 720,000
Sales Discounts 80,000
Account receivable 800,000

***

ACCT6328 – Introduction to Accounting