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8/9/2019 Jawaban PR Pertemuan 4
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Ex. 43
a. Asset: 1, 4, 5, 6, 10
b. Liability: 9, 12
c. Revenue: 2, 7
. Ex!ense: 3, ", 11
11
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#nc+e 'tateent/+ te ea Ene >ac 31, 2006
'evice evenue................................................................... @103,"50)!eatin; ex!enses:
*a;es ex!ense............................................................ @56,"00Rent ex!ense................................................................ 21,270=tilities ex!ense........................................................... 11,500e!eciati+n ex!ense.................................................. ",000
#nsuance ex!ense....................................................... 4,100'u!!lies ex!ense......................................................... 3,100>iscellane+us ex!ense............................................... 2,250
$+tal +!eatin; ex!enses........................................ 107,020?et l+ss................................................................................. @ 3,170
Ex. 425
44
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R%)>#& RE8A#R' &).8+st&l+sin; $ial alance
>ac 31, 2006
&as...................................................................................... 9,225Acc+unts Receivable.......................................................... 33,300'u!!lies................................................................................ 1,9"0Eui!ent............................................................................ 63,000Accuulate e!eciati+nEui!ent........................... 19,9"0
Acc+unts 8ayable................................................................ 11,250'alaies 8ayable.................................................................. 2,700=neane Rent..................................................................... 5,400An;ie %aill, &a!ital........................................................ 6",175
107,505 107,505
8R)LE>'
8+b. 41A
55
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1. ?A>#$E LA=?R*+- 'eet
/+ te ea Ene uly 31, 2006
Auste #nc+e alance$ial alance Austents $ial alance 'tateent 'eet
Acc+unt $itle . &. . &. . &. . &. . &.
1 &as................................. 2,900 .... ........... ....... ........ 2,900 .............. . .............. . .............. . 2,900 . ... .. .. .. .. . 1
2 Launy 'u!!lies... .. .. .. .. 7,500 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. c 5,750 1,750 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 1,750 ... .. .. .. .. .. 2
3 8e!ai #nsuance... .. .. .. . 4,"00 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. 2,400 2,400 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 2,400 ... .. .. .. .. .. 3
4 Launy Eui!ent....... 109,050 ............... ............... ............... 109,050 ............... ............... ............... 109,050 ............. 4
5 Accu. e!eciati+n..... ............... 41,100 ............... b 6,"00 ............... 47,900 ............... ............... ............... 47,900 5
6 Acc+unts 8ayable.......... ............... 6,100 ............... ............... ............... 6,100 ............... ............... ............... 6,100 6
7 avi uBBy, &a!ital....... ............... 37,"00 ............... ............... ............... 37,"00 ............... ............... ............... 37,"00 7
" avi uBBy, a
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8+b. 41A &+ntinue
2. ?A>#$E LA=?R#nc+e 'tateent
/+ te ea Ene uly 31, 2006
Launy evenue.................................................................. @165,000)!eatin; ex!enses:
*a;es ex!ense............................................................ @72,600Rent ex!ense................................................................ 36,000=tilities ex!ense........................................................... 13,650e!eciati+n ex!ense.................................................. 6,"00Launy su!!lies ex!ense.......................................... 5,750#nsuance ex!ense....................................................... 2,400>iscellane+us ex!ense............................................... 2,700
$+tal +!eatin; ex!enses........................................ 139,900?et inc+e........................................................................... @ 25,100
?A>#$E LA=?R'tateent +B )
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?A>#$E LA=?Ralance 'eetuly 31, 2006
Assets Liabilities&uent assets: &uent liabilities:
&as.......................... @ 2,900 Acc+unts !ayable.... @6,100Launy su!!lies..... 1,750 *a;es !ayable......... 1,2008e!ai insuance. . . 2,400 $+tal liabilities....... @ 7,300
$+tal cuent assets @ 7,0508+!ety, !lant, aneui!ent: )
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8+b. 41A &+nclue
3.
Austin; Enties2006uly 31 *a;es Ex!ense.................................................... 1,200
*a;es 8ayable................................................ 1,200
31 e!eciati+n Ex!ense.......................................... 6,"00Accuulate e!eciati+n............................. 6,"00
31 Launy 'u!!lies Ex!ense................................. 5,750Launy 'u!!lies............................................ 5,750
31 #nsuance Ex!ense............................................... 2,4008e!ai #nsuance........................................... 2,400
4.
&l+sin; Enties2006uly 31 Launy Revenue.................................................. 165,000
#nc+e 'uay............................................ 165,000
31 #nc+e 'uay.................................................. 139,900
*a;es Ex!ense............................................... 72,600Rent Ex!ense.................................................. 36,000=tilities Ex!ense............................................. 13,650>iscellane+us Ex!ense.................................. 2,700e!eciati+n Ex!ense.................................... 6,"00Launy 'u!!lies Ex!ense............................ 5,750#nsuance Ex!ense......................................... 2,400
31 #nc+e 'uay.................................................. 25,100avi uBBy, &a!ital........................................ 25,100
99
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31 avi uBBy, &a!ital.............................................. 2,000avi uBBy, a
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1111
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8+b. 45
1., 3., an 6.
&as 11
8+st. alanceate #te ReB. . &. . &.
2006)ct. 31 alance.................... ............. ............. 3,950 .............
'u!!lies 13
2006)ct. 31 alance.................... ............. ............. 6,295 .............
31 Austin;................. 26 ............. 5,145 1,150 .............
8e!ai #nsuance 14
2006)ct. 31 alance.................... ............. ............. 2,735 .............
31 Austin;................. 26 ............. 1,"00 935 .............
Eui!ent 16
2006)ct. 31 alance.................... ............. ............. 50,650 .............
Accuulate e!eciati+nEui!ent 172006)ct. 31 alance.................... ............. ............. ............. 11,209
31 Austin;................. 26 ............. 3,3"0 ............. 14,5"9
$uc-s 1"
2006)ct. 31 alance.................... ............. ............. 36,300 .............
Accuulate e!eciati+n$uc-s 19
2006)ct. 31 alance.................... ............. ............. ............. 7,400
31 Austin;................. 26 ............. 4,400 ............. 11,"00
1212
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8+b. 45 &+ntinue
Acc+unts 8ayable 21
8+st. alanceate #te ReB. . &. . &.
2006)ct. 31 alance.................... ............. ............. ............. 4,015
*a;es 8ayable 22
2006)ct. 31 Austin;................. 26 ............. 1,075 ............. 1,075
Enie Rict, &a!ital 31
2006
)ct. 31 alance....................
............. ............. ............. 37,42631 &l+sin;.................... 27 ............. 30,0"0 ............. 67,50631 &l+sin;.................... 27 6,000 ............. ............. 61,506
Enie Rict, a
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8+b. 45 &+ntinue
'u!!lies Ex!ense 52
8+st. alanceate #te ReB. . &. . &.
2006)ct. 31 Austin;................. 26 5,145 ............. 5,145 .............
31 &l+sin;.................... 27 ............. 5,145
Rent Ex!ense 53
2006)ct. 31 alance.................... ............. ............. 9,600 .............
31 &l+sin;.................... 27 ............. 9,600
e!eciati+n Ex!enseEui!ent 54
2006)ct. 31 Austin;................. 26 3,3"0 ............. 3,3"0 .............
31 &l+sin;.................... 27 ............. 3,3"0
$uc- Ex!ense 55
2006)ct. 31 alance.................... ............. ............. 5,350 .............
31 &l+sin;.................... 27 ............. 5,350
e!eciati+n Ex!ense$uc-s 56
2006)ct. 31 Austin;................. 26 4,400 ............. 4,400 .............
31 &l+sin;.................... 27 ............. 4,400
#nsuance Ex!ense 57
2006)ct. 31 Austin;................. 26 1,"00 ............. 1,"00 .............
31 &l+sin;.................... 27 ............. 1,"00
>iscellane+us Ex!ense 592006)ct. 31 alance.................... ............. ............. 2,195 .............
31 &l+sin;.................... 27 ............. 2,195
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8+b. 45 &+ntinue
2. DE'=?%E#$ RE8A#R'*+- 'eet
/+ te ea Ene )ct+be 31, 2006
Auste #nc+e alance$ial alance Austents $ial alance 'tateent 'eet
Acc+unt $itle . &. . &. . &. . &. . &.
1 &as................................. 3,950 ............... ............... ............... 3,950 ............... ............... ............... 3,950 ............. 12 'u!!lies.......................... 6,295 ............... ............... a 5,145 1,150 ............... ............... ............... 1,150 ............. 2
3 8e!ai #nsuance... .. .. .. . 2,735 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. b 1,"00 935 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 935 ... .. .. .. .. .. 3
4 Eui!ent....................... 50,650 ............... ............... ............... 50,650 ............... ............... ............... 50,650 ............. 4
5 Accu. e!.Eui!..... ............... 11,209 ............... c 3,3"0 ............... 14,5"9 ............... ............... ............... 14,5"9 5
6 $uc-s.............................. 36,300 ............... ............... ............... 36,300 ............... ............... ............... 36,300 ............. 6
7 Accu. e!.$uc-s... ............... 7,400 ............... 4,400 ............... 11,"00 ............... ............... ............... 11,"00 7
" Acc+unts 8ayable.......... ............... 4,015 ............... ............... ............... 4,015 ............... ............... ............... 4,015 "
9 Enie Rict, &a!ital........ ............... 37,426 ............... ............... ............... 37,426 ............... ............... ............... 37,426 9
10 Enie Rict, a
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8+b. 45 &+ntinue
3. )=R?AL 8a;e 26
8+st.
ate ReB. ebit &eit
Austin; Enties2006)ct. 31 'u!!lies Ex!ense......................................... 52 5,145
'u!!lies................................................... 13 5,145
31 #nsuance Ex!ense....................................... 57 1,"008e!ai #nsuance................................... 14 1,"00
31 e!eciati+n Ex!enseEui!ent............ 54 3,3"0Accuulate e!.Eui!ent........... 17 3,3"0
31 e!eciati+n Ex!ense$uc-s................... 56 4,400Accuulate e!.$uc-s.................. 19 4,400
31 *a;es Ex!ense............................................ 51 1,075*a;es 8ayable........................................ 22 1,075
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8+b. 45 &+ntinue
4.DE'=?%E#$ RE8A#R'Auste $ial alance
)ct+be 31, 2006
&as...................................................................................... 3,950 .............'u!!lies................................................................................ 1,150 .............8e!ai #nsuance................................................................ 935 .............Eui!ent............................................................................ 50,650 .............Accuulate e!eciati+nEui!ent........................... ............. 14,5"9$uc-s................................................................................... 36,300 .............Accuulate e!eciati+n$uc-s.................................. ............. 11,"00Acc+unts 8ayable................................................................ ............. 4,015*a;es 8ayable..................................................................... ............. 1,075
Enie Rict, &a!ital.............................................................. ............. 37,426Enie Rict, aiscellane+us Ex!ense...................................................... 2,195
15","55 15","55
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8+b. 45 &+ntinue
5.
DE'=?%E#$ RE8A#R'#nc+e 'tateent
/+ te ea Ene )ct+be 31, 2006
'evice evenue................................................................... @"9,950)!eatin; ex!enses:
*a;es ex!ense............................................................ @2",000Rent ex!ense................................................................ 9,600$uc- ex!ense.............................................................. 5,350'u!!lies ex!ense......................................................... 5,145e!eciati+n ex!ensetuc-s................................... 4,400e!eciati+n ex!enseeui!ent............................ 3,3"0#nsuance ex!ense....................................................... 1,"00
>iscellane+us ex!ense............................................... 2,195$+tal +!eatin; ex!enses........................................ 59,"70
?et inc+e........................................................................... @ 30,0"0
DE'=?%E#$ RE8A#R''tateent +B )
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8+b. 45 &+ntinue
DE'=?%E#$ RE8A#R'alance 'eet
)ct+be 31, 2006
Assets Liabilities&uent assets: &uent liabilities:
&as............................................... @ 3,950 Acc+unts !ayable................ @4,015
'u!!lies........................................ 1,150 *a;es !ayable..................... 1,0758e!ai insuance........................ 935 $+tal liabilities................... @ 5,090
$+tal cuent assets.................. @ 6,0358+!ety, !lant, an eui!ent:
Eui!ent..................................... @50,650 )
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8+b. 45 &+nclue
6. )=R?AL 8a;e 27
8+st.
ate ReB. ebit &eit
&l+sin; Enties2006)ct. 31 'evice Revenue........................................... 41 "9,950
#nc+e 'uay.................................... 33 "9,950
31 #nc+e 'uay.......................................... 33 59,"70*a;es Ex!ense....................................... 51 2",000'u!!lies Ex!ense................................... 52 5,145Rent Ex!ense.......................................... 53 9,600e!eciati+n Ex!enseEui!ent...... 54 3,3"0$uc- Ex!ense......................................... 55 5,350e!eciati+n Ex!ense$uc-s............. 56 4,400#nsuance Ex!ense................................. 57 1,"00>iscellane+us Ex!ense......................... 59 2,195
31 #nc+e 'uay.......................................... 33 30,0"0Enie Rict, &a!ital................................. 31 30,0"0
31 Enie Rict, &a!ital....................................... 31 6,000Enie Rict, a
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&)>8RE%E?'#(E 8R)LE> 1
1. an 2. )=R?AL 8a;es 1 an 2
8+st.
ate esci!ti+n ReB. ebit &eit
2006A!il 1 &as............................................................... 11 13,100
Acc+unts Receivable................................... 12 3,000'u!!lies......................................................... 14 1,400)BBice Eui!ent.......................................... 1" 12,500
elly 8itney, &a!ital................................ 31 30,000
1 8e!ai Rent.................................................. 15 4,"00&as......................................................... 11 4,"00
2 8e!ai #nsuance......................................... 16 1,"00
&as......................................................... 11 1,"004 &as............................................................... 11 5,000
=neane /ees........................................ 23 5,000
5 )BBice Eui!ent.......................................... 1" 2,000Acc+unts 8ayable................................... 21 2,000
6 &as............................................................... 11 1,"00Acc+unts Receivable.............................. 12 1,"00
10 >iscellane+us Ex!ense............................... 59 120&as......................................................... 11 120
12 Acc+unts 8ayable......................................... 21 1,200&as......................................................... 11 1,200
12 Acc+unts Receivable................................... 12 4,200/ees Eane............................................. 41 4,200
14 'alay Ex!ense............................................. 51 750&as......................................................... 11 750
17 &as............................................................... 11 6,250/ees Eane............................................. 41 6,250
1" 'u!!lies......................................................... 14 "00
&as......................................................... 11 "0020 Acc+unts Receivable................................... 12 2,100
/ees Eane............................................. 41 2,100
24 &as............................................................... 11 3,"50/ees Eane............................................. 41 3,"50
2121
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&+!. 8+b. 1 &+ntinue
1. an 2. )=R?AL 8a;es 1 an 2
8+st.
ate esci!ti+n ReB. ebit &eit
2006A!il 26 &as............................................................... 11 5,600
Acc+unts Receivable.............................. 12 5,600
27 'alay Ex!ense............................................. 51 750&as......................................................... 11 750
29 >iscellane+us Ex!ense............................... 59 130&as......................................................... 11 130
30 >iscellane+us Ex!ense............................... 59 200&as......................................................... 11 200
30 &as............................................................... 11 3,050/ees Eane............................................. 41 3,050
30 Acc+unts Receivable................................... 12 1,500/ees Eane............................................. 41 1,500
30 elly 8itney, a
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&+!. 8+b. 1 &+ntinue
2., 5., an 6.
&as 11
8+st. alanceate #te ReB. . &. . &.
2006A!il 1 .................................. 1 13,100 ............. 13,100 .............
1 .................................. 1 ............. 4,"00 ",300 .............2 .................................. 1 ............. 1,"00 6,500 .............4 .................................. 1 5,000 ............. 11,500 .............6 .................................. 1 1,"00 ............. 13,300 .............
10 .................................. 1 ............. 120 13,1"0 .............12 .................................. 1 ............. 1,200 11,9"0 .............14 .................................. 1 ............. 750 11,230 .............
17 .................................. 2 6,250 ............. 17,4"0 .............1" .................................. 2 ............. "00 16,6"0 .............24 .................................. 2 3,"50 ............. 20,530 .............26 .................................. 2 5,600 ............. 26,130 .............27 .................................. 2 ............. 750 25,3"0 .............29 .................................. 2 ............. 130 25,250 .............30 .................................. 2 ............. 200 25,050 .............30 .................................. 2 3,050 ............. 2",100 .............30 .................................. 2 ............. 6,000 22,100 .............
Acc+unts Receivable 12
2006A!il 1 .................................. 1 3,000 ............. 3,000 .............
6 .................................. 1 ............. 1,"00 1,200 .............12 .................................. 1 4,200 ............. 5,400 .............20 .................................. 2 2,100 ............. 7,500 .............26 .................................. 2 ............. 5,600 1,900 .............30 .................................. 2 1,500 ............. 3,400 .............
'u!!lies 14
2006
A!il 1 .................................. 1 1,400 ............. 1,400 .............1" .................................. 2 "00 ............. 2,200 .............30 Austin;................. 3 ............. "50 1,350 .............
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&+!. 8+b. 1 &+ntinue
elly 8itney, &a!ital 31
8+st. alance
ate #te ReB. . &. . &.
2006A!il 1 .................................. 1 ............. 30,000 ............. 30,000
30 &l+sin;.................... 4 ............. 17,930 ............. 47,93030 &l+sin;.................... 4 6,000 ............. ............. 41,930
elly 8itney, a
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&+!. 8+b. 1 &+ntinue
Rent Ex!ense 52
8+st. alance
ate #te ReB. . &. . &.
2006A!il 30 Austin;................. 3 1,600 ............. 1,600 .............
30 &l+sin;.................... 4 ............. 1,600
'u!!lies Ex!ense 53
2006A!il 30 Austin;................. 3 "50 ............. "50 .............
30 &l+sin;.................... 4 ............. "50
e!eciati+n Ex!ense 54
2006A!il 30 Austin;................. 3 700 ............. 700 .............
30 &l+sin;.................... 4 ............. 700
#nsuance Ex!ense 55
2006A!il 30 Austin;................. 3 300 ............. 300 .............
30 &l+sin;.................... 4 ............. 300
>iscellane+us Ex!ense 59
2006A!il 10 .................................. 1 120 ............. 120 .............
29 .................................. 2 130 ............. 250 .............30 .................................. 2 200 ............. 450 .............30 &l+sin;.................... 4 ............. 450
2626
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&+!. 8+b. 1 &+ntinue
4.
%#88)&RA$E' &)?'=L$#?D#nc+e 'tateent
/+ te >+nt Ene A!il 30, 2006
/ees eane.......................................................................... @23,450)!eatin; ex!enses:
'alay ex!ense............................................................. @1,620Rent ex!ense................................................................ 1,600'u!!lies ex!ense......................................................... "50e!eciati+n ex!ense.................................................. 700#nsuance ex!ense....................................................... 300>iscellane+us ex!ense............................................... 450
$+tal +!eatin; ex!enses........................................ 5,520
?et inc+e........................................................................... @ 17,930
%#88)&RA$E' &)?'=L$#?D'tateent +B )+nt Ene A!il 30, 2006
elly 8itney, ca!ital, A!il 1, 2006...................................... @ 0Aiti+nal investents uin; te +nt........................ 30,000$+tal...................................................................................... @30,000?et inc+e B+ te +nt................................................... @17,930Less
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&+!. 8+b. 1 &+ntinue
%#88)&RA$E' &)?'=L$#?Dalance 'eetA!il 30, 2006
Assets Liabilities&uent assets: &uent liabilities:
&as............................. @22,100 Acc+unts !ayable.... @ "00Acc+unts eceivable. . 3,400 'alaies !ayable...... 120'u!!lies...................... 1,350 =neane Bees.......... 2,5008e!ai ent................ 3,200 $+tal liabilities....... @ 3,4208e!ai insuance...... 1,500
$+tal cuent assets @31,5508+!ety, !lant, an )
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&+!. 8+b. 1 &+nclue
6. )=R?AL 8a;e 4
8+st.
ate ReB. ebit &eit
&l+sin; Enties2006A!il 30 /ees Eane.................................................. 41 23,450
#nc+e 'uay.................................... 33 23,450
30 #nc+e 'uay.......................................... 33 5,520'alay Ex!ense....................................... 51 1,620Rent Ex!ense.......................................... 52 1,600'u!!lies Ex!ense................................... 53 "50e!eciati+n Ex!ense............................ 54 700#nsuance Ex!ense................................. 55 300>iscellane+us Ex!ense......................... 59 450
30 #nc+e 'uay.......................................... 33 17,930elly 8itney, &a!ital................................ 31 17,930
30 elly 8itney, &a!ital...................................... 31 6,000elly 8itney, a