LATIHAN SOAL JAWAB PENGANTAR AKUNTANSI


General journal exercise


To start the company on the 1 may erny invest are:

- Cash                             Rp.   3.000.000
- Supplies                       Rp.   2.000.000
- Equipment                   Rp. 10.000.000

2 may   : Paid room rent for May of Rp 500,000
4 may   : Paid advertising Rp. 750,000
5 may   : Received from services Rp. 300,000
8 may   : Completed work on customers amounting to Rp.800.000 but only received Rp. 400,000 and the rest have not been paid.
9 may   : Purchased equipment for Rp 200,000
10 mei : Purchased equipment of Rp. 1,000,000 but only half paid.


jawaban :

1 may  : Cash                                                      Rp.   3.000.000
              Supplies                                                Rp.   2.000.000
             Equipment                                             Rp. 10.000.000
                    Erny, equity                                                                 Rp. 15.000.000

2 may  : Rent expense                                        Rp.      200.000
                  Cash                                                                               Rp.     200.000

4 may  : Advertising expense                                         Rp.      750.000
                 Cash                                                                               Rp.     750.000

5 may : Cash                                                      Rp.      300.000
                   Service Income                                                            Rp.     300.000

8 may : Cash                                                      Rp.      400.000
             Account receivable                               Rp.      400.000
                   Service income                                                           Rp.      800.000

9 may  : Supplies                                               Rp.      200.000
                     Cash                                                                          Rp.      200.000

10 may: Equpment                                            Rp.   1.000.000
                   Cash                                                                             Rp.      500.000
                   Account payable                                                          Rp.      500.000

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