• Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,880.00$ 112 Accounts Receivable 3,520.00$ 126 Supplies 2,000.00$ 153 Equipment 15,000.00$ 154 Accumulated Depreciation-Equipment 1,500.00$ 201 Accounts Payable 3,400.00$ 209 Unearned Service Revenue 1,400.00$ 212 Salaries & Wages Payable 500.00$ 301 Owner's Capital 18,600.00$ 25,400.00$ 25,400.00$ Moore Equipment Repair Trial Blance at September 1,2012
  • No.101 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 4,880.00$ 8 General Journal J1 1,400.00$ 3,480.00$ 10 General Journal J1 1,200.00$ 4,680.00$ 12 General Journal J1 3,400.00$ 8,080.00$ 20 General Journal J1 4,500.00$ 3,580.00$ 22 General Journal J1 500.00$ 3,080.00$ 25 General Journal J1 1,250.00$ 1,830.00$ 27 General Journal J1 2,100.00$ 3,930.00$ 29 General Journal J1 650.00$ 4,580.00$ No.112 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 3,520.00$ 10 General Journal J1 1,200.00$ 2,320.00$ 27 General Journal J1 2,100.00$ 4,420.00$ 27 General Journal J1 2,100.00$ 2,320.00$ No.126 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 2,000.00$ 17 General Journal J1 1,200.00$ 3,200.00$ 30 Adj.entry J2 1,900.00$ 1,300.00$ No.153 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 15,000.00$ 13 General Journal J1 3,000.00$ 18,000.00$ No.154 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 1,500.00$ 30 Adj.entry J2 100.00$ 1,600.00$ No.201 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 3,400.00$ 15 General Journal J1 3,000.00$ 6,400.00$ 17 General Journal J1 1,200.00$ 7,600.00$ 20 General Journal J1 4,500.00$ 3,100.00$ Equipment Date 2012 Accumulated Depreciation-Equipment Date 2012 Accounts Payable Date 2012 2012 Moore Equipment Repair Ledger at september 2012 Date 2012 Cash Accounts Receivable Date 2012 Supplies Date
  • No.209 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 1,400.00$ 29 General Journal J1 650.00$ 2,050.00$ 30 Adj.entry J2 1,450.00$ 600.00$ No.212 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 500.00$ 8 General Journal J1 500.00$ -$ 30 Adj.entry J2 300.00$ 300.00$ No.301 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 18,600.00$ No.407 Explanation Ref. Debit Credit Balance Sept. 12 General Journal J1 3,400.00$ 3,400.00$ 27 General Journal J1 2,100.00$ 5,500.00$ 30 Adj.entry J2 1,450.00$ 6,950.00$ No.615 Explanation Ref. Debit Credit Balance Sept. 30 Adj.entry J2 100.00$ 100.00$ No.631 Explanation Ref. Debit Credit Balance Sept. 30 Adj.entry J2 1,900.00$ 1,900.00$ No.726 Explanation Ref. Debit Credit Balance Sept. 8 General Journal J1 900.00$ 900.00$ 25 General Journal J1 1,250.00$ 2,150.00$ 30 Adj.entry J2 300.00$ 2,450.00$ Supplies Expense Date 2012 Salaries & Wages Expense Date 2012 2012 Salaries & Wages Payable Date 2012 Owner's Capital Date 2012 Service Revenue Date 2012 Depreciation Expense Date 2012 Unearned Service Revenue Date
  • No.729 Explanation Ref. Debit Credit Balance Sept. 22 General Journal J1 500.00$ 500.00$ Rent Expense Date 2012
  • Ref. Debit Credit Sept. 8 Salaries & Wages Expense 900.00$ Salaries & Wages Payable 500.00$ Cash 1,400.00$ (Paid for salaries due employees) 10 Cash 1,200.00$ Accounts Receivable 1,200.00$ (Received cash for customer on account) 12 Cash 3,400.00$ Services Revenue 3,400.00$ (Received cash for services performed in september) 15 Equipment 3,000.00$ Accounts Payable 3,000.00$ (Purchased store equipment on account) 17 Supplies 1,200.00$ Accounts Payable 1,200.00$ (Purchased supplies on account) 20 Accounts Payable 4,500.00$ Cash 4,500.00$ (Paid Creditors on account) 22 Rent Expense 500.00$ Cash 500.00$ (Paid september rent) 25 Salaries & Wages Expense 1,250.00$ Cash 1,250.00$ (Paid salaries) 27 Accounts Receivable 2,100.00$ Services Revenue 2,100.00$ (Performed service on account) Cash 2,100.00$ Accounts Receivable 2,100.00$ (Billed customers for services provided) 29 Cash 650.00$ Unearned Services Revenue 650.00$ (Received from customers for future services) 21,300.00$ 21,300.00$ 2012 Moore Equipment Repair General Journal at september 2012 Date Account Titles and Explanation
  • Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,580.00$ 112 Accounts Receivable 2,320.00$ 126 Supplies 3,200.00$ 153 Equipment 18,000.00$ 154 Accumulated Depreciation-Equipment 1,500.00$ 201 Accounts Payable 3,100.00$ 209 Unearned Service Revenue 2,050.00$ 212 Salaries & Wages Payable -$ 301 Owner's Capital 18,600.00$ 407 Services Revenue 5,500.00$ 615 Depreciation Expense 631 Supplies Expense 726 Salaries & Wages Expense 2,150.00$ 729 Rent Expense 500.00$ 30,750.00$ 30,750.00$ Moore Equipment Repair Trial Blance at September 30,2012
  • Ref. Debit Credit Sept. 30 Supplies Expense 631 1,900.00$ Supplies 126 1,900.00$ (Supplies on hand ) 30 Salaries & Wages Expense 726 300.00$ Salaries & Wages Payable 212 300.00$ (Accrued salaries payable) 30 Depreciation Expense 615 100.00$ Accumulated Depreciation-Equipment 154 100.00$ (Depreciation per month) 30 Unearned Services Revenue 209 1,450.00$ Services Revenue 407 1,450.00$ (Unearned services revenue 3,750.00$ 3,750.00$ 2012 Adjusting Entries at September 30,2012 Moore Equipment Repair Date Adjusting Entries
  • Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,580.00$ 112 Accounts Receivable 2,320.00$ 126 Supplies 1,300.00$ 153 Equipment 18,000.00$ 154 Accumulated Depreciation-Equipment 1,600.00$ 201 Accounts Payable 3,100.00$ 209 Unearned Service Revenue 600.00$ 212 Salaries & Wages Payable 300.00$ 301 Owner's Capital 18,600.00$ 407 Services Revenue 6,950.00$ 615 Depreciation Expense 100.00$ 631 Supplies Expense 1,900.00$ 726 Salaries & Wages Expense 2,450.00$ 729 Rent Expense 500.00$ 31,150.00$ 31,150.00$ Moore Equipment Repair Adjusted Trial Blance at September 30,2012
  • Revenue Services Revenue 6,950.00$ Expense Depreciation Expense 100.00$ Supplies Expense 1,900.00$ Salaries & Wages Expense 2,450.00$ Rent Expense 500.00$ Total Expenses (4,950.00)$ Net Income 2,000.00$ Owner Capital, september 1,2012 18,600.00$ Add: Net Income 2,000.00$ 20,600.00$ Owner Capital, september 30,2012 20,600.00$ Moore Equipment Repair Owner's Equity Statement at September 30,2012 Moore Equipment Repair Income Statement at September 2012
  • Asset Cash 4,580.00$ Accounts Receivable 2,320.00$ Supplies 1,300.00$ Equipment 18,000.00$ Accumulated Depreciation-Equipment (1,600.00)$ Total Assets 24,600.00$ Equity and Liabilities Equity Owner Capital, september 30,2012 20,600.00$ Liabilities Accounts Payable 3,100.00$ Unearned Service Revenue 600.00$ Salaries & Wages Payable 300.00$ 24,600.00$ Moore Equipment Repair Balance Sheet at September 30,2012
Please download to view
All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
...

Contoh Pengerjaan Laporan Keuangan

by masjidil-aqsha

on

Report

Category:

Documents

Download: 0

Comment: 0

13

views

Comments

Description

Dalam penyusunan laporan keuangan sebenarnya tidak begitu sulit, hanya saja diperlukan ketelitian yang baik. Yang membuat penyusunan laporan keuangan menjadi sulit adalah jenis transaksi yang dienteri kedalam jurnal. Dan memang sangat diperlukan analisis yang sangat tinggi agar laporan keuangan bisa menghasilkan laporan yang akurat, benar, dan dapat dipercaya. Maka dari itu contoh laporan keuangan ini diupload agar bisa dipelajari oleh orang yang membutuhkan.
Download Contoh Pengerjaan Laporan Keuangan

Transcript

  • Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,880.00$ 112 Accounts Receivable 3,520.00$ 126 Supplies 2,000.00$ 153 Equipment 15,000.00$ 154 Accumulated Depreciation-Equipment 1,500.00$ 201 Accounts Payable 3,400.00$ 209 Unearned Service Revenue 1,400.00$ 212 Salaries & Wages Payable 500.00$ 301 Owner's Capital 18,600.00$ 25,400.00$ 25,400.00$ Moore Equipment Repair Trial Blance at September 1,2012
  • No.101 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 4,880.00$ 8 General Journal J1 1,400.00$ 3,480.00$ 10 General Journal J1 1,200.00$ 4,680.00$ 12 General Journal J1 3,400.00$ 8,080.00$ 20 General Journal J1 4,500.00$ 3,580.00$ 22 General Journal J1 500.00$ 3,080.00$ 25 General Journal J1 1,250.00$ 1,830.00$ 27 General Journal J1 2,100.00$ 3,930.00$ 29 General Journal J1 650.00$ 4,580.00$ No.112 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 3,520.00$ 10 General Journal J1 1,200.00$ 2,320.00$ 27 General Journal J1 2,100.00$ 4,420.00$ 27 General Journal J1 2,100.00$ 2,320.00$ No.126 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 2,000.00$ 17 General Journal J1 1,200.00$ 3,200.00$ 30 Adj.entry J2 1,900.00$ 1,300.00$ No.153 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 15,000.00$ 13 General Journal J1 3,000.00$ 18,000.00$ No.154 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 1,500.00$ 30 Adj.entry J2 100.00$ 1,600.00$ No.201 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 3,400.00$ 15 General Journal J1 3,000.00$ 6,400.00$ 17 General Journal J1 1,200.00$ 7,600.00$ 20 General Journal J1 4,500.00$ 3,100.00$ Equipment Date 2012 Accumulated Depreciation-Equipment Date 2012 Accounts Payable Date 2012 2012 Moore Equipment Repair Ledger at september 2012 Date 2012 Cash Accounts Receivable Date 2012 Supplies Date
  • No.209 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 1,400.00$ 29 General Journal J1 650.00$ 2,050.00$ 30 Adj.entry J2 1,450.00$ 600.00$ No.212 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 500.00$ 8 General Journal J1 500.00$ -$ 30 Adj.entry J2 300.00$ 300.00$ No.301 Explanation Ref. Debit Credit Balance Sept. 1 Opening balance 18,600.00$ No.407 Explanation Ref. Debit Credit Balance Sept. 12 General Journal J1 3,400.00$ 3,400.00$ 27 General Journal J1 2,100.00$ 5,500.00$ 30 Adj.entry J2 1,450.00$ 6,950.00$ No.615 Explanation Ref. Debit Credit Balance Sept. 30 Adj.entry J2 100.00$ 100.00$ No.631 Explanation Ref. Debit Credit Balance Sept. 30 Adj.entry J2 1,900.00$ 1,900.00$ No.726 Explanation Ref. Debit Credit Balance Sept. 8 General Journal J1 900.00$ 900.00$ 25 General Journal J1 1,250.00$ 2,150.00$ 30 Adj.entry J2 300.00$ 2,450.00$ Supplies Expense Date 2012 Salaries & Wages Expense Date 2012 2012 Salaries & Wages Payable Date 2012 Owner's Capital Date 2012 Service Revenue Date 2012 Depreciation Expense Date 2012 Unearned Service Revenue Date
  • No.729 Explanation Ref. Debit Credit Balance Sept. 22 General Journal J1 500.00$ 500.00$ Rent Expense Date 2012
  • Ref. Debit Credit Sept. 8 Salaries & Wages Expense 900.00$ Salaries & Wages Payable 500.00$ Cash 1,400.00$ (Paid for salaries due employees) 10 Cash 1,200.00$ Accounts Receivable 1,200.00$ (Received cash for customer on account) 12 Cash 3,400.00$ Services Revenue 3,400.00$ (Received cash for services performed in september) 15 Equipment 3,000.00$ Accounts Payable 3,000.00$ (Purchased store equipment on account) 17 Supplies 1,200.00$ Accounts Payable 1,200.00$ (Purchased supplies on account) 20 Accounts Payable 4,500.00$ Cash 4,500.00$ (Paid Creditors on account) 22 Rent Expense 500.00$ Cash 500.00$ (Paid september rent) 25 Salaries & Wages Expense 1,250.00$ Cash 1,250.00$ (Paid salaries) 27 Accounts Receivable 2,100.00$ Services Revenue 2,100.00$ (Performed service on account) Cash 2,100.00$ Accounts Receivable 2,100.00$ (Billed customers for services provided) 29 Cash 650.00$ Unearned Services Revenue 650.00$ (Received from customers for future services) 21,300.00$ 21,300.00$ 2012 Moore Equipment Repair General Journal at september 2012 Date Account Titles and Explanation
  • Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,580.00$ 112 Accounts Receivable 2,320.00$ 126 Supplies 3,200.00$ 153 Equipment 18,000.00$ 154 Accumulated Depreciation-Equipment 1,500.00$ 201 Accounts Payable 3,100.00$ 209 Unearned Service Revenue 2,050.00$ 212 Salaries & Wages Payable -$ 301 Owner's Capital 18,600.00$ 407 Services Revenue 5,500.00$ 615 Depreciation Expense 631 Supplies Expense 726 Salaries & Wages Expense 2,150.00$ 729 Rent Expense 500.00$ 30,750.00$ 30,750.00$ Moore Equipment Repair Trial Blance at September 30,2012
  • Ref. Debit Credit Sept. 30 Supplies Expense 631 1,900.00$ Supplies 126 1,900.00$ (Supplies on hand ) 30 Salaries & Wages Expense 726 300.00$ Salaries & Wages Payable 212 300.00$ (Accrued salaries payable) 30 Depreciation Expense 615 100.00$ Accumulated Depreciation-Equipment 154 100.00$ (Depreciation per month) 30 Unearned Services Revenue 209 1,450.00$ Services Revenue 407 1,450.00$ (Unearned services revenue 3,750.00$ 3,750.00$ 2012 Adjusting Entries at September 30,2012 Moore Equipment Repair Date Adjusting Entries
  • Acc. No. Accounts Name Ref. Debit Credit 101 Cash 4,580.00$ 112 Accounts Receivable 2,320.00$ 126 Supplies 1,300.00$ 153 Equipment 18,000.00$ 154 Accumulated Depreciation-Equipment 1,600.00$ 201 Accounts Payable 3,100.00$ 209 Unearned Service Revenue 600.00$ 212 Salaries & Wages Payable 300.00$ 301 Owner's Capital 18,600.00$ 407 Services Revenue 6,950.00$ 615 Depreciation Expense 100.00$ 631 Supplies Expense 1,900.00$ 726 Salaries & Wages Expense 2,450.00$ 729 Rent Expense 500.00$ 31,150.00$ 31,150.00$ Moore Equipment Repair Adjusted Trial Blance at September 30,2012
  • Revenue Services Revenue 6,950.00$ Expense Depreciation Expense 100.00$ Supplies Expense 1,900.00$ Salaries & Wages Expense 2,450.00$ Rent Expense 500.00$ Total Expenses (4,950.00)$ Net Income 2,000.00$ Owner Capital, september 1,2012 18,600.00$ Add: Net Income 2,000.00$ 20,600.00$ Owner Capital, september 30,2012 20,600.00$ Moore Equipment Repair Owner's Equity Statement at September 30,2012 Moore Equipment Repair Income Statement at September 2012
  • Asset Cash 4,580.00$ Accounts Receivable 2,320.00$ Supplies 1,300.00$ Equipment 18,000.00$ Accumulated Depreciation-Equipment (1,600.00)$ Total Assets 24,600.00$ Equity and Liabilities Equity Owner Capital, september 30,2012 20,600.00$ Liabilities Accounts Payable 3,100.00$ Unearned Service Revenue 600.00$ Salaries & Wages Payable 300.00$ 24,600.00$ Moore Equipment Repair Balance Sheet at September 30,2012
Fly UP