ASISTENSI PENGANTAR AKUNTANSI 1

3.

Prepare a statement of changes in equity for the month ended May 30, 2012

PERTEMUAN 1: PERSAMAAN DASAR AKUNTANSI& LAPORAN KEUANGAN

4.

Prepare a statement of financial position as of May 30, 2012

ASISTEN: JORDY
SOAL 3 - HOMEWORK
SOAL 1

On April 1,Vinnie Venuchi established Vinnies Travel Agency. The following transactions

John Doe, the director of PT. Ajax Tax Advisory, a tax consulting firm. At the end of its accounting period,
Dec 31 2012, PT. Ajax Tax Advisory has assets of Rp 800,000,000 and liabilities of Rp 250,000,000. Using
the accounting equation and considering each case independently, determine the folowing amounts:

were completed during the month.

a.

1. Invested $15,000 cash to start the agency.

2. Paid $600 cash for April office rent.

John Doe capital, as of Dec 31 2012

b.
John Doe capital, as of Dec 31 2013, assuming that assets increased by Rp 80,000,000 and
liabilities increased by Rp 45,000,000 during 2013
c.
John Doe capital, as of Dec 31 2013, assuming that assets decreased by Rp 65,000,000 and
liabilities increased by Rp 87,000,000 during 2013

3. Purchased office equipment for $3,000 cash.

4. Incurred $700 of advertising costs in the Chicago Tribune, on account.
5. Paid $800 cash for office supplies.
6. Earned $11,000 for services rendered: $3,000 cash is received from customers, and the balance
of $8,000 is billed to customers on account.
7. Withdrew $500 cash for personal use.

SOAL 2

8. Paid Chicago Tribune amount due in transaction (4).

Carla Quentin started her own consulting firm, Quentin Consulting, on May 1, 2012. The following
transactions occurred during the month of May.

9. Paid employees salaries $2,200.

10. Received $4,000 in cash from customers who have previously been billed in transaction (6).

May 1 Carla invested $7,000 cash in the business.

May 2 Paid $900 for office rent for the month.

Instructions

May 3 Purchased $600 of supplies on account.

(a) Prepare a tabular analysis of the transactions using the following column headings: Cash, Accounts
Receivable, Supplies, Office Equipment, Accounts Payable,V.Venuchi, Capital; Revenues, and Expenses.

May 5 Paid $125 to advertise in the County News.

May 9 Received $4,000 cash for services provided.

(b) Prepare Income Statement, Statement of Changes in Equity, Statement of financial position

May 12 Withdrew $1,000 cash for personal use.

May 15 Performed $5,400 of services on account.
May 17 Paid $2,500 for employee salaries.
May 20 Paid for the supplies purchased on account on May 3.
May 23 Received a cash payment of $3,000 for services provided on account on May 15.
May 26 Borrowed $5,000 from the bank on a note payable.
May 29 Purchased office equipment for $4,200. Paid in cash $ 400 , the rest will be paid next month
May 30 Paid $275 for utilities.
May 31 Carla do a physical count for supplies, Supplies on hand was $250

Instruction:
1.

Indicate the effect of each transaction and the balance after each transaction

2.

Prepare an income statement for the month ended May 31, 2012
Asis 1 PA 1 PDA& LAPKEU

Asis 1 PA 1 PDA& LAPKEU