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Annisa Pranadita (20221290) - 2EB09 - Tugas Akuntansi Keu. Menengah 1A - 1B (TM#3)

The document contains accounting information and financial statements for Nalezny Advertising for the month ended December 31, 2022. It includes an adjusted trial balance, income statement, retained earnings statement, and statement of financial position. The adjusted trial balance shows total debits of €123,200 equal to total credits. The income statement reports net income of €35,800. The retained earnings statement shows an ending balance of €40,600. The statement of financial position reports total assets of €62,500 equal to total equity and liabilities.

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72 views8 pages

Annisa Pranadita (20221290) - 2EB09 - Tugas Akuntansi Keu. Menengah 1A - 1B (TM#3)

The document contains accounting information and financial statements for Nalezny Advertising for the month ended December 31, 2022. It includes an adjusted trial balance, income statement, retained earnings statement, and statement of financial position. The adjusted trial balance shows total debits of €123,200 equal to total credits. The income statement reports net income of €35,800. The retained earnings statement shows an ending balance of €40,600. The statement of financial position reports total assets of €62,500 equal to total equity and liabilities.

Uploaded by

rully movizar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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Nama : Annisa Pranadita

NPM : 20221290
Kelas : 2EB09
Mata Kuliah : Akuntansi Keuangan Menengah 1A & 1B
Dosen Pengampu : Bpk. Rully Movizar , SE., MMSI

ANALYZING AND CLASSOFYING TRANSACTIONS

Indicate in the columns below the increases and decreases in each account by
placing a check in the appropriate column

Debit Credit
(a) Capital in increased √
(b) Cash is decreases √
(c) Accounts Payable is increased √
(d) Rent Expenses in increased √
(e) Equipment is increased √
(f) Fees Income is increased √
(g) Capital is decreased (through drawing) √
Complete the chart by writing in appropriate column the name of the account group in which the particular acc
classification of each balance sheet item.

Income Balance Current Fixed Current


Statement Sheet Asset Asset Liabilitiy
Accounts Payable √ √
Accounts Receivable √ √
Advertising Expense √
Cash √ √
Capital √
Equipment √ √
Fees Income √
Machinery √ √
Mortgage Payable √
Notes Receivable √ √
Other Income √
Salaries Expense √
Supplies √ √
Supplies Expense √
which the particular account belongs and check the appropriate column for the

Long-Term
Liability

√
Nalezny Advertising
Adjusted Trial Balance
December 31, 2022
Debit Credit
Cash € 11,000
Accounts Receivable 21,500
Supplies 5,000
Equipment 60,000
Accumulated Depreciation-Equipment € 35,000
Accounts Payable 5,000
Unearned Advertising Revenue 5,600
Salaries and Wages Payable 1,300
Share Capital-Ordinary 10,000
Retained Earnings 4,800
Advertising Revenue 61,500
Salaried and Wages Expense € 11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000
€ 123,200 € 123,200
Nalezny Advertising
Income Statement
For the Month Ended December 31, 2022

Revenue
Advertising revenue € 61,500

Expenses
Salaried and Wages Expense € 11,300
Depreciation Expense 7,000
Supplies Expense 3,400
Rent Expense 4,000
Total Expenses € 25,700

Net income € 35,800


Nalezny Advertising
Retained Earnings Statement
For the Month Ended December 31, 2022

Retained earnings, December 1 € 4,800


Add : Net income 35,800
€ 40,600
Less : Dividends 0
Retained earnings, December 31 € 40,600
Nalezny Advertising
Statement of Financial Position
For the Month Ended December 31, 2022

Assets

Equipment € 60,000
Less : Accumulated Depreciation-Equipment 35,000 € 25,000
Supplies 5,000
Accounts Receivable 21,500
Cash 11,000

Total assets € 62,500

Equity and Liabilities

Equity
Share Capital-Ordinary € 10,000
Retained Earnings 40,600
Total equity € 50,600

Liabilities
Accounts Payable € 5,000
Unearned Advertising Revenue 5,600
Salaries and Wages Payable 1,300
Total Liabilities € 11,900

Total equity and liabilities € 62,500

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