TUGAS PRAKTIKUM AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN FATA 2021

TUGAS LAB 1

ACCOUNTING EQUATION

Mrs. Yannies established an English tutoring agency called Wallstreet English which has
been operating since August 2023. The following were transactions that occurred during that
month.
Aug-1 Mrs. Yannies invested Rp450.900.000 in cash and one-year of building rent
worth Rp60.000.000 for the business operation.
Aug-2 Of the 10 applicants, only five of them were hired with an agreed monthly
salary of @Rp4.750.000 per month.
Aug-3 Purchased twelve whiteboards with a unit price of Rp2.500.000.
Aug-4 Performed tutoring service for Lily Company worth Rp16.900.000. Half of the
payment was paid in cash and the remaining balance was on account.
Aug-5 Purchased supplies (markers, pens, ink, paper, whiteboard eraser, etc.) for
Rp2.175.000 on account from MDP Shop.
Aug-7 Purchased two units of Asus S500sc computer (@12.275.000) from Hara
Computer. Two-fifths were paid in cash and the remaining balance was on
account.
Aug-9 Received payment of Rp43.500.000 in advance from L e i t h Co. for taking
future tutoring services packages.
Aug-10 Received payment from Lily Company for the transaction that occurred on
August 4.
Aug-11 Paid Rp21.100.000 for purchasing two units of EPSON L6490 printers.
Aug-12 Paid balance due for supplies purchased on August 5.
Aug-14 Paid Rp2.220.000 to Manhatta Magazine for a slot in its advertising column.
T h e advertisement will appear monthly for four months starting in August.
Aug-15 Exchanged its Asus S500sc bought on August 7 with an HP Computer due to
product defects. Both of the equipments were assumed to have the same value.
Aug-17 Received Rp34.200.000 for tutoring service performed to Malaka Company.
Aug-18 Performed service to Leith Co. based on the transaction that occurred on August
9.
Aug-19 Signed a note worth Rp127.000.000 from the Classical bank on a note payable
for the business expansion.

ALIEA – FADHLI – PUTRI FATA 2021

 TUGAS PRAKTIKUM AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN FATA 2021

Aug-21 Performed public speaking in English tutoring for Dushy Company worth
Rp28.200.000. 75% of it was paid in cash and the remaining will be paid on
August 27.
Aug-22 Received a bill for computer and printer maintenance from Paradise
Electronic worth Rp4.050.000, 25% of it was paid in cash and the remaining
was on account.
Aug-23 Received Rp27.000.000 for holding TOEFL and TOEIC test services for Gala
Company.
Aug-24 Withdrew for Mrs. Yannie’s personal use worth Rp16.000.000.
Aug-25 Made payment against the balance due for the computer purchased on August 7.
Aug-26 Made payment for the office’s phone, water, and electricity usage worth
Rp4.200.000.
Aug-27 Received payment balance due from Dushy Company for the public speaking
tutoring service on August 21.
Aug-28 Paid miscellaneous expenses for Rp7.350.000.
Aug-29 Made a trip for the tutors worth Rp 4.125.000.
Aug-31 Paid the tutors’ salary for August 2023.

Instructions:

From the transactions above, prepare the accounting equation for Wallstreet English and its
necessary notes using the following format (for non-transaction, write “no entry”):

Wallstreet English
Accounting Equation
For August 2023
Assets Liabilities Owner's Equity

Other
Date Accounts = Accounts Unearned Notes Owner's Notes
Cash Receivable Payable Revenue Payable + Capital + Revenue - Expense - Drawings
Accounts Amount +

+ - -
+
Total =

ALIEA – FADHLI – PUTRI FATA 2021

TUGAS PRAKTIKUM AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN FATA 2021

Additional Information:

Chart of Accounts – Wallstreet English (Accounting Equation Only)

Cash Notes Payable
Accounts Receivable Owner’s Capital
Prepaid Building Rent Owner’s Drawings
Prepaid Advertising Service Revenue
Supplies Maintenance Expense
PPE—Printer Salaries and Wages Expense
PPE—Computer Utilities Expense
PPE—Whiteboard Miscellaneous Expense
Accounts Payable Business Trip Expense
Unearned Revenue

ALIEA – FADHLI – PUTRI FATA 2021

 JAWABAN TUGAS PRAKTIKUM AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN FATA 2021

JAWABAN TUGAS LAB 1

ACCOUNTING EQUATION

Wallstreet English

Accounting Equation
For August 2023 (in Thousands)
Assets Liabilities Owner's Equity

Date Accounts Other = Accounts Unearned Notes + Owner's Notes

Cash + Revenue - Expense - Drawings
Receivable Payable Revenue Payable Capital
Accounts Amount
Prepaid Building
Aug-1 Rp450.900 Rp60.000 Rp510.900 Investment by Owner
Rent
Aug-2 No Entry
Aug-3 -Rp30.000 PPE-Whiteboard Rp30.000
Aug-4 Rp8.450 Rp8.450 Rp16.900 Service Revenue
Aug-5 Supplies Rp2.175 Rp2.175
Aug-7 -Rp9.820 PPE-Computer Rp24.550 Rp14.730
Aug-9 Rp43.500 Rp43.500
Aug-10 Rp8.450 -Rp8.450
Aug-11 -Rp21.100 PPE-Printer Rp21.100
Aug-12 -Rp2.175 -Rp2.175
Aug-14 Prepaid
-Rp2.220 Rp2.220
Advertising
Aug-15 PPE-Computer Rp12.275
PPE-Computer - Rp12.275
Aug-17 Rp34.200 Rp34.200 Service Revenue
Aug-18 -Rp43.500 Rp43.500 Service Revenue
Aug-19 Rp127.000 Rp127.000
Aug-21 Rp21.150 Rp7.050 Rp28.200 Service Revenue
Aug-22 -Rp1.012,5 Rp3.037,5 Rp4.050 Maintenance Expense
Aug-23 Rp27.000 Rp27.000 Service Revenue
Aug-24 -Rp16.000 Rp16.000 Withdraw for Personal Use
Aug-25 - Rp14.730 - Rp14.730

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 JAWABAN TUGAS PRAKTIKUM AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN FATA 2021

Aug-26 -Rp4.200 Rp4.200 Utilities Expense

Aug-27 Rp7.050 -Rp7.050
Aug-28 -Rp7.350 Rp7.350 Miscellaneous Expense
Aug-29 -Rp4.125 Rp4.125 Business Trip Expense
Aug-31 -Rp23.750 Rp23.750 Salaries and Wages Expense
Rp591.217,5 Rp0 Rp140.045 Rp3.037,50 Rp0 Rp127.000 Rp510.900 + Rp149.800 - Rp43.475 - Rp16.000
Rp 130.037,50 + Rp 601.225
Total =
Rp 731.262,50
Rp 731.262,50

ALIEA – FADHLI – PUTRI FATA 2021