TUGAS 3

AKUNTANSI KEUANGAN SYARIAH + LABORATORIUM

Disusun Oleh:

Nama : Liana Damayanti

NIM : 43218010092
No. Absen : 21

S1 AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS MERCU BUANA
2020
1. Post the following journal entries from the books of Aafaq Islamic
Finance to their respective T-accounts and compute the October 31
balances.

General Ledger

Cash Accounts Receivable

Oct.12 6.000 4.000 Oct.7 Oct.9 1.500 1.000 Oct.22

Oct.22 1.000 2.000 Oct.16 Bal. 500

Bal. 1.000

Revenue Rent Expense

1.500 Oct.9 Oct.16 2.000

6.000 Oct.12 Bal. 2.000

Bal. 7.500

Accounts Payable Material Supplies

3.500 Oct.3 Oct.3 3.500

Bal. 3.500 Oct.7 4.000

Bal. 7.500
2. The ledger accounts of Dar Al Fatina show the following account bal-
ances as of March 31, 20X6. Prepare a trial balance for the company as of
the same date.

Dar Al Fatina
Trial Balance
March 31 20X6
Accounts Debit Credit
Cash 3.000
Account Receivable 6.000
Supplies 6.00
Office Equipment 3.000
Account Payable 4.500
Owner Capital 6.600
Dividends 3.000
Service Revenue 9.000
Rent Expense 1.500
Salaries 3.000
Total 20.100 20.100

3. During the month of June, the following transactions took place at the
Islamic Finance Training Company. Prepare the journal entry for each of
these transactions.

a. Cash 75.000
Owner’s Capital 75.000

b. Office Equipment 5.000

Cash 5.000

c. Material Supplies 7.000

Account Payable 7.000
d. Rent Expense 4.000
Cash 4.000

e. Cash 18.500
Revenue 18.500

f. Salaries 9.000
Cash 9.000

g. Account Receivable 10.000

Revenue 10.000

h. Dividend 4.000
Cash 4.000

i. Cash 4.000
Account Receivable 4.000
4. The general journal book of Al Markkas shows the following entries for
the month of November 20X6 transactions. You are required to post
these entries to their respective accounts in the general ledger and
prepare a trial balance as of November 30, 20X6

General Ledger

Cash Accounts Receivable

Nov.1 75.000 5.000 Nov.7 Nov.14 3.000

Nov.16 3.500 20.000 Nov.16 Nov.16 1.000
3.000 Nov.8 Bal. 4000
2.000 Nov.12
200 Nov.20
750 Nov.30
1.500 Nov.30
Bal. 46.050

Material Supplies Office Equipment

Nov.3 5.000 Nov.8 3.000

Nov.10 7.000 Bal. 3.000
Bal. 12.000

Company Cars Accounts Payable

Nov.5 20.000 7.000 Nov.10

Bal. 20.000 Bal. 7.000
 Onwer’s Capital Dividends

75.000 Nov.1 Nov.30 750

Bal. 75.000 Bal. 750

Revenue Rent Expense

3.000 Nov.14 Nov.12 2.000

3.500 Nov.16 Bal. 2000
1.000 Nov.16
Bal. 7.500

Salaries Utility Expense

Nov.30 1.500 Nov.20 200

Bal. 1.500 Bal. 200

Al Markaz
Trial Balance
November 30, 20X6
Accounts Debit Credit
Cash 46.050
Account Receivable 4.000
Material Supplies 12.000
Office Equipment 3.000
Company Car 20.000
Account Payable 7.000
Owner Capital 75.000
Dividends 750
Service Revenue 7.500
Rent Expense 2.000
 Salaries 1.500
Utility Expense 200
Total 89.500 89.500

5. During a routine check on the accounts of Dar Al Fatina, the following

errors were identified. You are required to state which of these errors
causes an unequal total in the trial balance and which of these errors
causes the trial balance to be misstated but not unequal.

Errors Error causes an unequal total Error causes the trial balance to
in the trial balance be misstated but not unequal
1 a. Accounts payable payments
of AED900 were recorded as
debit Accounts Payable AED90
and credit Cash AED900.
2 b. Office equipment purchases of
AED650 for cash were recorded
as debit Office Equipment AED65
and credit Cash AED65.
3 c. Payment of accounts
receivable for AED1,500 were
recorded as debit Cash
AED1,500 and debit Accounts
Payable AED1,500.

4 d. Cash payment to accounts

payable of AED750. The record
was debit Accounts Payable
AED750 and credit Accounts
Receivable AED750.