Tutorial Pengantar Akuntansi (Bobot 2

SKS) dilaksanakan 4 kali pertemuan

sebelum UTS dan 4 kali pertemuan
sebelum UAS. Soal tutorial diseragamkan
untuk seluruh kelas, walaupun materi
tutorial tidak terbatas pada latihan soal
yang ditentukan.
Tutorial
Pengantar
Akuntansi
Program Diploma III
Keuangan Spesialisasi
Akuntansi
Bidang Akademis Ajun Akuntan
Chapter 1
Soal 1
On September 1 of the current year, Pamela Larsen established a business to manage
rental property. She completed the following transactions during September:
a. Opened a business bank account with a deposit of $15,000 from personal funds.
b. Purchased supplies (pens, file folders, and copy paper) on account, $1,350.
c. Received cash from fees earned for managing rental property, $6,500.
d. Paid rent on office and equipment for the month, $2,500.
e. Paid creditors on account, $700.
f. Billed customers for fees earned for managing rental property, $1,250.
g. Paid automobile expenses (including rental charges) for month, $550, and
miscellaneous expenses, $675.
h. Paid office salaries, $1,800.
i. Determined that the cost of supplies on hand was $380; therefore, the cost of
supplies used was $970.
j. Withdrew cash for personal use, $1,500.

Instructions
1. Indicate the effect of each transaction and the balances after each transaction, using
the following tabular headings:


Explain the nature of each increase and decrease in owners equity by an
appropriate notation at the right of the amount.
2. Briefly explain why the owners investment and revenues increased owners equity,
while withdrawals and expenses decreased owners equity. Cash bal. at end of Sept.:
$13,775

Soal 2
On July 1, 2006, Beth Nesbit established Patriotic Realty. Nesbit completed the following
transactions during the month of July:
a. Opened a business bank account with a deposit of $18,000 from personal funds.
b. Purchased supplies (pens, file folders, fax paper, etc.) on account, $1,650.
c. Paid creditor on account, $1,100.
d. Earned sales commissions, receiving cash, $25,200.
e. Paid rent on office and equipment for the month, $7,200.
f. Withdrew cash for personal use, $10,000.
g. Paid automobile expenses (including rental charge) for month, $1,500, and
miscellaneous expenses, $750.
h. Paid office salaries, $8,000.
i. Determined that the cost of supplies on hand was $600; therefore, the cost of
supplies used was $1,050.
Instructions
1. Indicate the effect of each transaction and the balances after each transaction, using
the following tabular headings:

Explain the nature of each increase and decrease in owners equity by an
appropriate notation at the right of the amount.
2. Prepare an income statement for July, a statement of owners equity for July, and a
balance sheet as of July 31. Net income: $6,700

Soal 3
Daisy Dry Cleaners is owned and operated by Gloria Carson. A building and equipment are
currently being rented, pending expansion to new facilities. The actual work of dry cleaning
is done by another company at wholesale rates. The assets and the liabilities of the business
on March 1, 2006, are as follows: Cash, $7,150; Accounts Receivable, $12,880; Supplies,
$3,400; Land, $20,000; Accounts Payable, $6,360. Business transactions during March are
summarized as follows:
a. Received cash from cash customers for dry cleaning sales, $22,000.
b. Paid rent for the month, $3,500.
c. Purchased supplies on account, $2,100.
d. Paid creditors on account, $4,800.
e. Charged customers for dry cleaning sales on account, $11,700.
f. Received monthly invoice for dry cleaning expense for March (to be paid on April 10),
$8,400.
g. Paid the following: wages expense, $3,400; truck expense, $1,580; utilities expense,
$960; miscellaneous expense, $630.
h. Received cash from customers on account, $10,100.
i. Determined that the cost of supplies on hand was $2,600; therefore, the cost of
supplies used during the month was $2,900.
j. Withdrew $6,000 cash for personal use.
Instructions
1. Determine the amount of Gloria Carsons capital as of March 1 of the current year.
2. State the assets, liabilities, and owners equity as of March 1 in equation form similar
to that shown in this chapter. In tabular form below the equation, indicate increases
and decreases resulting from each transaction and the new balances after each
transaction. Explain the nature of each increase and decrease in owners equity by
an appropriate notation at the right of the amount.
3. Prepare an income statement for March, a statement of owners equity for March,
and a balance sheet as of March 31. Net income: $12,330













Chapter 2
Soal 1
Christina Kiff, an architect, opened an office on July 1, 2006. 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, $18,000.
b. Paid July rent for office and workroom, $1,500.
c. Purchased used automobile for $16,500, paying $1,500 cash and giving a note
payable for the remainder.
d. Purchased office and computer equipment on account, $6,500.
e. Paid cash for supplies, $1,050.
f. Paid cash for annual insurance policies, $1,200.
g. Received cash from client for plans delivered, $2,750.
h. Paid cash for miscellaneous expenses, $140.
i. Paid cash to creditors on account, $3,000.
j. Paid installment due on note payable, $450.
k. Received invoice for blueprint service, due in August, $525.
l. Recorded fee earned on plans delivered, payment to be received in August, $4,150.
m. m.Paid salary of assistant, $1,000.
n. Paid gas, oil, and repairs on automobile for July, $130.
Instructions
1. Record the foregoing transactions directly in the following T accounts, without
journalizing: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles;
Equipment; Notes Payable; Accounts Payable; Christina Kiff, Capital; Professional
Fees; Rent Expense; Salary Expense; Automobile Expense; Blueprint Expense;
Miscellaneous Expense. To the left of the amount entered in the accounts, place the
appropriate letter to identify the transaction.
2. Determine the balances of the T accounts having two or more debits or credits. A
memorandum balance should be inserted in accounts having both debits and credits,
in the manner illustrated in the chapter. For accounts with entries on one side only
(such as Professional Fees), there is no need to insert the memorandum balance in
the item column. For accounts containing only a single debit and a single credit (such
as Notes Payable), the memorandum balance should be inserted in the appropriate
item column. Accounts containing a single entry only (such as Prepaid Insurance) do
not need a memorandum balance.
3. Prepare a trial balance for Christina Kiff, Architect, as of July 31, 2006. Total of Debit
Column: $43,475

Soal 2
On November 2, 2006, Nicole Oliver established an interior decorating business, Devon
Designs. During the remainder of the month, Nicole completed the following transactions
related to the business:

Nov. 2. Nicole transferred cash from a personal bank account to an account to be used for
the business, $15,000.
5. Paid rent for period of November 5 to end of month, $1,750.
6. Purchased office equipment on account, $8,500.
8. Purchased a used truck for $18,000, paying $10,000 cash and giving a note payable for
the remainder.
10. Purchased supplies for cash, $1,115.
12. Received cash for job completed, $7,500.
15. Paid annual premiums on property and casualty insurance, $2,400.
23. Recorded jobs completed on account and sent invoices to customers, $3,950.
24. Received an invoice for truck expenses, to be paid in December, $600.
29. Paid utilities expense, $750.
29. Paid miscellaneous expenses, $310.
30. Received cash from customers on account, $2,200.
30. Paid wages of employees, $2,700.
30. Paid creditor a portion of the amount owed for equipment purchased on November 6,
$2,125.
30. Withdrew cash for personal use, $1,400.
Instructions
1. Journalize each transaction in a two-column journal, referring to the following chart of
accounts in selecting the accounts to be debited and credited. (Do not insert the
account numbers in the journal at this time.) Explanations may be omitted.
11 Cash 31 Nicole Oliver, Capital
12 Accounts Receivable 32 Nicole Oliver, Drawing
13 Supplies 41 Fees Earned
14 Prepaid Insurance 51 Wages Expense
16 Equipment 53 Rent Expense
18 Truck 54 Utilities Expense
21 Notes Payable 55 Truck Expense
22 Accounts Payable 59 Miscellaneous Expense

2. Post the journal to a ledger of four-column accounts, inserting appropriate posting
references as each item is posted. Extend the balances to the appropriate balance
columns after each transaction is posted.Prepare a trial balance for Devon Designs
as of November 30, 2006. Total of Credit Column: $41,425

Soal 3
Boomerang Realty acts as an agent in buying, selling, renting, and managing real estate.
The account balances at the end of October 2006 are as follows:
11 Cash 36,300
12 Accounts Receivable 97,500
13 Prepaid Insurance 2,200
14 Office Supplies 2,100
16 Land 0
21 Accounts Payable 23,020
22 Unearned Rent 0
23 Notes Payable 0
31 Drew Felkel, Capital 68,680
32 Drew Felkel, Drawing 2,000
41 Fees Earned 253,000
51 Salary and Commission Expense 148,200
52 Rent Expense 30,000
53 Advertising Expense 17,800
54 Automobile Expense 5,500
59 Miscellaneous Expense 3,100
344,700 344,700
The following business transactions were completed by Boomerang Realty during November
2006:
Nov. 1. Paid rent on office for month, $7,000.
2. Purchased office supplies on account, $1,675.
5. Paid annual insurance premiums, $4,800.
10. Received cash from clients on account, $52,000.
15. Purchased land for a future building site for $90,000, paying $10,000 in cash and giving
a note payable for the remainder.
17. Paid creditors on account, $9,100.
20. Returned a portion of the office supplies purchased on November 2, receiving full credit
for their cost, $400.
23. Paid advertising expense, $2,050.
27. Discovered an error in computing a commission; received cash from the salesperson for
the overpayment, $700.
28. Paid automobile expense (including rental charges for an automobile), $1,100.
29. Paid miscellaneous expenses, $390.
30. Recorded revenue earned and billed to clients during the month, $48,400.
30. Paid salaries and commissions for the month, $24,000.
30. Withdrew cash for personal use, $7,500.
30. Rented land purchased on November 15 to local merchants association for use as a
parking lot in December and January, during a street rebuilding program, received advance
payment of $2,000.
Instructions
1. Record the November 1, 2006 balance of each account in the appropriate balance
column of a four-column account, write Balance in the item section, and place a check
mark () in the posting reference column.
2. Journalize the transactions for November in a two-column journal. Journal entry
explanations may be omitted.
3. Post to the ledger, extending the account balance to the appropriate balance column
after each posting.
4. Prepare a trial balance of the ledger as of November 30, 2006. Total of Debit Column:
$467,275













Chapter 3
Soal 1
On October 31, 2006, the following data were accumulated to assist the accountant in
preparing the adjusting entries for Melville Realty:
a. The supplies account balance on October 31 is $1,875. The supplies on hand on
October 31 are $310.
b. The unearned rent account balance on October 31 is $4,020, representing the receipt of
an advance payment on October 1 of three months rent from tenants.
c. Wages accrued but not paid at October 31 are $2,150.
d. Fees accrued but unbilled at October 31 are $11,278.
e. Depreciation of office equipment is $1,000.
Instructions
1. Journalize the adjusting entries required at October 31, 2006.
2. Briefly explain the difference between adjusting entries and entries that would be made
to correct errors.

Soal 2
Selected account balances before adjustment for Maltese Realty at May 31, 2006, the end of
the current year, are as follows:


Data needed for year-end adjustments are as follows:
a. Unbilled fees at May 31, $1,150.
b. Supplies on hand at May 31, $360.
c. Rent expired $6,000.
d. Depreciation of equipment during year, $1,650.
e. Unearned fees at May 31, $1,775.
f. Wages accrued but not paid at May 31, $2,180.
Instructions
Journalize the six adjusting entries required at May 31, based upon the data presented.














Soal 3
Anguilla Company, an electronics repair store, prepared the following trial balance
at the end of its first year of operations:

For preparing the adjusting entries, the following data were assembled:
a. Fees earned but unbilled on April 30 were $3,200.
b. Supplies on hand on April 30 were $1,010.
c. Depreciation of equipment was estimated to be $3,850 for the year.
d. The balance in unearned fees represented the April 1 receipt in advance for services
to be provided. Only $1,000 of the services was provided between April 1 and April
30.
e. Unpaid wages accrued on April 30 were $820.
Instructions
Journalize the adjusting entries necessary on April 30, 2006.












Chapter 4
Soal 1
The trial balance of The Utopia Laundromat at October 31, 2006, the end of the current fiscal
year, is shown at the top of the next page.
The data needed to determine year-end adjustments are as follows:
a. Laundry supplies on hand at October 31 are $1,250.
b. Insurance premiums expired during the year are $1,800.
c. Depreciation of equipment during the year is $5,500.
d. Wages accrued but not paid at October 31 are $2,160.

Instructions
1. Enter the trial balance on a ten-column work sheet and complete the work sheet. Add
accounts as needed.
2. Prepare an income statement, a statement of owners equity (no additional investments
were made during the year), and a balance sheet.
3. On the basis of the adjustment data in the work sheet, journalize the adjusting entries.
4. On the basis of the data in the work sheet, journalize the closing entries. Net income:
$10,240

Soal 2
Flamingo Company maintains and repairs warning lights, such as those found on radio
towers and lighthouses. Flamingo Company prepared the following trial balance at July 31,
2006, the end of the current fiscal year:

The data needed to determine year-end adjustments are as follows:
a. Fees revenue accrued at July 31 is $3,500.
b. Insurance expired during the year is $2,000.
c. Supplies on hand at July 31 are $350.
d. Depreciation of building for the year is $1,520.
e. Depreciation of equipment for the year is $2,160.
f. Accrued salaries and wages at July 31 are $2,800.
g. Unearned rent at July 31 is $500.
Instructions
1. Optional: Enter the trial balance on a ten-column work sheet and complete the work
sheet. Add accounts as needed.
2. Journalize the adjusting entries, adding accounts as needed.
3. Prepare an adjusted trial balance as of July 31, 2006.
4. Prepare an income statement for the year ended July 31.
5. Prepare a statement of owners equity for the year ended July 31. No additional
investments were made during the year.
6. Prepare a balance sheet as of July 31.
7. Compute the percent of net income to total revenue for the year. Net income:
$69,470













Soal 3
The trial balance of Gesundheit Repairs at October 31, 2006, the end of the current year, is
shown below.

The data needed to determine year-end adjustments are as follows:
a. Supplies on hand at October 31 are $1,150.
b. Insurance premiums expired during year are $1,800.
c. Depreciation of equipment during year is $3,380.
d. Depreciation of trucks during year is $4,400.
e. Wages accrued but not paid at October 31 are $1,075.
Instructions
1. For each account listed in the trial balance, enter the balance in the appropriate
Balance column of a four-column account and place a check mark (_) in the Posting
Reference column.
2. Optional: Enter the trial balance on a ten-column work sheet and complete the work
sheet. Add accounts as needed.
3. Journalize and post the adjusting entries, inserting balances in the accounts affected.
The following additional accounts from Gesundheits chart of accounts should be
used: Wages Payable, 22; Supplies Expense, 52; Depreciation Expense
Equipment, 54; Depreciation ExpenseTrucks, 56; Insurance Expense, 57.
4. Prepare an adjusted trial balance.
5. Prepare an income statement, a statement of owners equity (no additional
investments were made during the year), and a balance sheet.
6. Journalize and post the closing entries. (Income Summary is account #33 in the chart
of accounts.) Indicate closed accounts by inserting a line in both Balance columns
opposite the closing entry.
7. Prepare a post-closing trial balance. Net income: $30,080