SOAL JASA

Transaction that occur on the “ LABAKDAS TRAVEL “ during the month of December 2011 is as follows. Date Transaction Dec. 2, 2011 Suppose LABAKDAS TRAVEL prepays three months rent on December, 2010. If the lease specific a monthly rental amount lf $ 1.000, the entry to record the payment for three months debit prepaid rent Dec. 5, 2011 The owners invest $ 50.000 of their money to begin the bussines. LABAKDAS TRAVEL issues common stock to them Dec. 7, 2011 LABAKDAS TRAVEL paid cash of $ 700 for office supplies. Dec. 9, 2011 LABAKDAS TRAVEL purchased furtniture on account for $ 16.500 and made the following entry Dec. 11, 2011 LABAKDAS TRAVEL pays its employee a monthly salary of $ 1.900, half on the last day of the month. During April, the agency paid the employee’s first half – month of $ 950 and made the following entry Dec. 13, 2011 The owner withdrew $ 1.600 for personal use Dec. 19, 2011 Badwin investment banker agree to pay the travel agency $ 450 monthly. If LABAKDAS TRAVEL collects the first amount, the increases in assets and liabilities are recorded. Dec. 23, 2011 LABAKDAS TRAVEL performs services for customers on account for $ 3.000 Dec. 25, 2011 LABAKDAS TRAVEL purchases land for a future office location, paying cash of $ 40.000 Dec. 29, 2011 LABAKDAS TRAVEL pays $ 2.700 for the following Utilities Expenses. Dec. 30, 2011 LABAKDAS TRAVEL received $ 2.870 from service revenue on December ADJUSMENT 31 December 2011 Prepaid rent is adjusted to remove one month’s expenses from the assets account. The adjustment transfers one-third of the assets balance. 31 December 2011 To measure the business supplies expense during Desember, the owners count the supplies on hand a the end of the month. The count indicates that supplies costing $ 300. Adjusting entry to update the supplies account and to record the supplies expense for the month. 31 December 2011 Depreciation of office furniture for the year (value of economy 5 years). 31 December 2011 The second payday of the month, the second half-month amount of $950. 31 December 2011 During the last 10 days of the month, the travel agency will earn one third of the $ 450.

SOAL DAGANG

02/12 PD. MAN.CITY buy merchandise to PD. JUVENTUS worth Rp 4,000,000 with terms 5/15, net 30, no. invoice 301, no. invoice JUV-01. (Ref. Post: AP-1 03/12 PD. MU purchase merchandise worth Rp 6,000,000 with terms 5/10, net 30, no. invoice MU-01, no. 101 invoices. (Ref. Post: AR-1 06/12 PD. MAN.CITY purchase merchandise from the PD. MILAN valued at USD 2.5 million in cash, no. 401 proof 09/12 PD. JUVENTUS receive merchandise purchased by the PD. MAN.CITY on 02/12 due to damage valued at $ 1,000,000, no. 501 proof. (Ref. Post: AP-2 12/12 PD. MANCITY pay off its debt to the PD. JUVENTUS, no. 402 proof. (Ref. Post: AP-3 14/12 PD. MU pay off its debt to the PD. MANCITY, no. 201 proof. (Ref. Post: AR-2 15/12 PD. MADRID buy merchandise worth USD 10 million with terms 5/10, net 30, no. invoice ROM-01, no. 102 invoices. (Ref. Post: AR-3 17/12 PD. MU buy merchandise worth USD 2.5 million in cash, no. 202 proof 22/12 PD. MANCITY accept merchandise that has been bought by a PD. MU on 17/12 due to damage worth USD 500,000, no. 403 proof 24/12 PD. MANCITY receive a payment due from PD. MADRID, no. 203 proof. (Ref. Post: AR-4 29/12 PD. ARSENAL sold merchandise worth USD 1.5 million with terms 5/15, n/30 to PD. MANCITY, no. invoice 302, no. invoice ARS-01. (Ref. Post: AP-4 ADJUSTMENT a. Merchandise inventory is still in the warehouse of Rp 2.200.000 per 31/12/11 b. All buildings and equipment is depreciated by 10% per year of the acquisition price c. Rent cost for 1-year period starting from November 2010-October 2011 d. There are employees who have not paid a salary of Rp 750,000