LATIHAN NERACA LAJUR - PENGANTAR AKUNTANSI

Neraca MAN Corp

Per 31 Oktober 2014
Asset
Liabilities + Equity

101 Cash 2.400 201 Account Payable 2.600

112 Account Receivable 4.250 209 Unearned Service Revenue 1.200
126 Supplies 1.800 212 Salaries and Wage Payable 700
153 Equipment 12.000 311 Common Stock 10.000
154 Acc Depreciation Equipment -2.000 320 Retained Earning 3.950

Total Aset 18.450 Total Kewajiban + Modal 18.450

During November, the following summary transactions were completed.

8 Paid $1,700 for salaries due employees, of which $700 is for October salaries.
A 10 Received $3,420 cash from customers on account.
NOVEMBER

B 12 Received $3,100 cash for services performed in November.

C 15 Purchased equipment on account $2,000.
D 17 Purchased supplies on account $700.
E 20 Paid creditors on account $2,700.
F 22 Paid November rent $400.
G 25 Paid salaries $1,700.
H 27 Performed services on account and billed customers $1,900 for these services.
I 29 Received $600 from customers for future service.
Adjustment data consist of:
J 1. Supplies on hand $1,400.
K 2. Accrued salaries payable $350.
L 3. Depreciation for the month is $200.
M 4. Services related to unearned service revenue of $1,250 were performed.

Another Account used

407 Service Revenue
615 Depreciation Expense
631 Supplies Expense
726 Salaries and Wage Expense
729 Rent Expense
LATIHAN NERACA LAJUR - PENGANTAR AKUNTANSI
Neraca Saldo MAN Corp

Kode Neraca Saldo Belum Disesuaikan Jurnal Penyesuaian Neraca Saldo Setelah Disesuaikan
Akun
Akun
Debet Kredit Debet Kredit Debet Kredit

101 Cash

112 Account Receivable

126 Supplies

153 Equipment

154 Acc Depreciation Equipment

201 Account Payable

209 Unearned Service Revenue

212 Salaries and Wage Payable

311 Common Stock

320 Retained Earning

407 Service Revenue

615 Depreciation Expense

631 Supplies Expense

726 Salaries and Wage Expense

729 Rent Expense

Total