0
Adjusting Entries:
1.   Insurance Expense                         200
                Prepaid Insurance                   ...
Adjusted
                                   Trial Balance             Adjustments           Trial Balance
            Acco...
Adjusted                   Income
                                  Trial Balance                Statement          Balanc...
Super Motel
                     Income Statement
             for the month ended, May 31 1999


Rent Revenue            ...
Super Motel
Statement of Owner's Equity
For the Month Ended May 31, 1999


 Sara Sutton Capital, 1 May $ 60,000
 + Net inc...
Super Motel
         Balance Sheet
         May 31, 1999
 Cash                     $       2,500
 Prepaid Insurance       ...
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Jurnal Penyesuaian

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Transcript of "Jurnal Penyesuaian"

  1. 1. Adjusting Entries: 1. Insurance Expense 200 Prepaid Insurance 200 2. Supplies Expense 700 Supplies 700 3. Depreciation expense-Lodge 300 Accumulated Depreciation-Lodge 300 4. Depreciation expense-furniture 250 Accumulated Depreciation-furniture 250 5. Interest Expense 350 Interest Payable 350 6. Unearned Rent 1,500 Rent Revenue 1,500 7. Salaries Expense 300 Salaries Payable 300 Dody Zulfikar SE MM, zulfikar76@yahoo.com
  2. 2. Adjusted Trial Balance Adjustments Trial Balance Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Cash 2,500 2,500 Prepaid Insurance 1,800 200 1,600 Supplies 1,900 700 1,200 Land 15,000 15,000 Lodge 70,000 70,000 Furniture 16,800 16,800 Accounts Payable 4,700 4,700 Unearned Rent Revenue 3,600 1,500 2,100 Mortgage Payable 35,000 35,000 Sara Sutton, Capital 60,000 60,000 Rent Revenue 9,200 1,500 10,700 Salaries Expense 3,000 300 3,300 Utilities Expense 1,000 1,000 Advertising Expense 500 500 Totals 112,500 112,500 Insurance Expense 200 200 Supplies Expense 700 700 Depreciation Expense-lodge 300 300 - Depreciation Expense-Furniture 250 250 Acc-Depr.Lodge 300 300 Acc-Depr.Furniture 250 250 Interest Expense 350 350 Interest Payable 350 350 Salaries Payable 300 300 Totals 3,600 3,600 113,700 113,700 Dody Zulfikar SE MM, zulfikar76@yahoo.com
  3. 3. Adjusted Income Trial Balance Statement Balance Sheet Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Cash 2,500 2,500 Prepaid Insurance 1,600 1,600 Supplies 1,200 1,200 Land 15,000 15,000 Lodge 70,000 70,000 Furniture 16,800 16,800 Accounts Payable 4,700 4,700 Unearned Rent Revenue 2,100 2,100 Mortgage Payable 35,000 35,000 Sara Sutton, Capital 60,000 60,000 Rent Revenue 10,700 10,700 Salaries Expense 3,300 3,300 Utilities Expense 1,000 1,000 Advertising Expense 500 500 Insurance Expense 200 200 Supplies Expense 700 700 Depreciation Expense-Lodge 300 300 Depreciation Expense-Furniture 250 250 Acc-Depr.Lodge 300 300 Acc-Depr.Furniture 250 250 Interest Expense 350 350 Interest Payable 350 350 Salaries Payable 300 300 Totals 113,700 113,700 6,600 10,700 107,100 103,000 Net Income 4,100 4,100 10,700 10,700 107,100 107,100 Dody Zulfikar SE MM, zulfikar76@yahoo.com
  4. 4. Super Motel Income Statement for the month ended, May 31 1999 Rent Revenue $10,700 Expenses: Salaries expense 3,300 Utilities expense 1,000 Advertising expense 500 Insurance Expense 200 Supplies Expense 700 Depreciation Expense-Lodge 300 Depreciation Expense-Furniture 250 Interest Expense 350 6,600 Net Income $ 4,100 Dody Zulfikar SE MM, zulfikar76@yahoo.com
  5. 5. Super Motel Statement of Owner's Equity For the Month Ended May 31, 1999 Sara Sutton Capital, 1 May $ 60,000 + Net income 4,100 - Drawings 0 Sara Sutton Capital, 31 May$ 64,100 Dody Zulfikar SE MM, zulfikar76@yahoo.com
  6. 6. Super Motel Balance Sheet May 31, 1999 Cash $ 2,500 Prepaid Insurance 1,600 Supplies 1,200 Land 15,000 Lodge 70,000 Acc. Depreciation (300) Furniture 16,800 Acc. Depreciation (250) Total assets $ 106,550 Liabilities & Owner's Equity Accounts Payable $ 4,700 Unearned Rent Revenue 2,100 Interest Payable 350 Salaries Payable 300 Mortgage Payable 35,000 Sara Sutton, Capital 64,100 Total liab. & equity $ 106,550 Dody Zulfikar SE MM, zulfikar76@yahoo.com
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