AsistensiAkuntansikeuangan1

IncomeStatement,FinancialPosition,PettyCashandBankReconciliation
Soal1
BerikutiniadalahneracasaldoyangtelahdisesuaikanuntukPTRahayu.Susunlah:
1. Laporanlaba/rugikomprehensif
2. Laporanposisikeuangan
(Abaikanketentuanpajakpenghasilan)
PTRAHAYU
AdjustedTrialBalance
December31,2015
Dr
Cash
Cashinbank
TimeDeposit(3month)
AccountReceivable
OfficeSupplies
OfficeEquipment
AccumultaedDepreciationequipment
AccountPayable
NotePayable
UnearnedRevenue
WarrantyProvision
CommonStock
RE,BegBalance
Dividends
ServiceRevenue
GainfromforeignCurrencytransaction
Revaluationsurplusfixasset
Officesuppliesexpense
Depreciationexpense
Interestexpense
RentExpense

Cr

2,400
1,500
5,00
2,200
1,800
15,000

2,500

4,000
800
3,000
4,000
1,000
10,000
4,400
2,700
500
500

600
2,500
200
1,700
30,900

30,900

Soal2
WinninghamCompanymaintainsapettycashfundforsmallexpenditures.Following
transactionoccurredovera2monthperiod.
July1
Establishedpettycashfundbywritingacheckoncubsbankfor$200
July15
Replenishedthepettycashfundbywritingcheckfor$196.Onthisdatethe
fundconsisted$4.00incashandthefollowingpettycashreceipts:freightout

July31

Aug15

Aug16
Aug31

$94.00,postageexpense$42.40,entertainmentexpense$46.60and
miscellaneousexpense$11.20
Replenishedthepettycashfundbywritingcheckfor$192.00.Onthisdatethe
fundconsisted$8.00incashandthefollowingpettycashreceipts:freightout
$82.10,charitablecontributuonsexpense$45.00,postageexpense$25.50and
miscellaneousexpense$39.40
Replenishedthepettycashfundbywritingcheckfor$187.00.Onthisdatethe
fundconsisted$13.00incashandthefollowingpettycashreceipts:freightout
$75.60,entertainmentexpense$43.00,postageexpense$33.30and
miscellaneousexpense$37.00
Increasedtheamountofthepettycashfundto$300
Replenishedthepettycashfundbywritingcheckfor$284.Onthisdatethe
fundconsisted$16.00incashandthefollowingpettycashreceipts:postage
expense$140.00,travelexpense$95.60andfreightout$47.10

Preparethejournalentries!
Soal3
VictoriaPeakCompanysbankstatementformay2011showsthefollowingdata:
Balance5/1
$125,500
Balance5/31
$142,800
DebitMemorandum:
Creditmemorandum:
NSFCheck
1,750
CollectionofNR
$5,050
ThecashbalanceperbooksatMay31is$133,190.Yourreviewofthedatarevealsthe
following
1. TheNSFwasfromCoppleCo,acustomer
2. Thenotecollectedbythebankwasa$5000,3month,12%note.Thebankchargeda
$100collectionfee.Nointeresthasbeenaccrued
3. OutstandingchecksatMay31total$24,100
4. Depositintransitatmay31total$17,520
5. VictoriaPeakcompanycheckfor$3,520,datedmay10,clearedthebankonMay25.
Thecompanyrecordedthischeck,whichwaspaymentonaccount,for$3,250
PrepareabankreconciliationatMay31andJournalizetheentriesrequiredbythe
reconciliation!