Jawaban PR Pertemuan 4

8/9/2019 Jawaban PR Pertemuan 4

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Ex. 43

a. Asset: 1, 4, 5, 6, 10

b. Liability: 9, 12

c. Revenue: 2, 7

. Ex!ense: 3, ", 11

11


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#nc+e 'tateent/+ te ea Ene >ac 31, 2006

'evice evenue................................................................... @103,"50)!eatin; ex!enses:

*a;es ex!ense............................................................ @56,"00Rent ex!ense................................................................ 21,270=tilities ex!ense........................................................... 11,500e!eciati+n ex!ense.................................................. ",000

#nsuance ex!ense....................................................... 4,100'u!!lies ex!ense......................................................... 3,100>iscellane+us ex!ense............................................... 2,250

$+tal +!eatin; ex!enses........................................ 107,020?et l+ss................................................................................. @ 3,170

Ex. 425

44


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R%)>#& RE8A#R' &).8+st&l+sin; $ial alance

>ac 31, 2006

&as...................................................................................... 9,225Acc+unts Receivable.......................................................... 33,300'u!!lies................................................................................ 1,9"0Eui!ent............................................................................ 63,000Accuulate e!eciati+nEui!ent........................... 19,9"0

Acc+unts 8ayable................................................................ 11,250'alaies 8ayable.................................................................. 2,700=neane Rent..................................................................... 5,400An;ie %aill, &a!ital........................................................ 6",175

107,505 107,505

8R)LE>'

8+b. 41A

55


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1. ?A>#$E LA=?R*+- 'eet

/+ te ea Ene uly 31, 2006

Auste #nc+e alance$ial alance Austents $ial alance 'tateent 'eet

Acc+unt $itle . &. . &. . &. . &. . &.

1 &as................................. 2,900 .... ........... ....... ........ 2,900 .............. . .............. . .............. . 2,900 . ... .. .. .. .. . 1

2 Launy 'u!!lies... .. .. .. .. 7,500 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. c 5,750 1,750 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 1,750 ... .. .. .. .. .. 2

3 8e!ai #nsuance... .. .. .. . 4,"00 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. 2,400 2,400 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 2,400 ... .. .. .. .. .. 3

4 Launy Eui!ent....... 109,050 ............... ............... ............... 109,050 ............... ............... ............... 109,050 ............. 4

5 Accu. e!eciati+n..... ............... 41,100 ............... b 6,"00 ............... 47,900 ............... ............... ............... 47,900 5

6 Acc+unts 8ayable.......... ............... 6,100 ............... ............... ............... 6,100 ............... ............... ............... 6,100 6

7 avi uBBy, &a!ital....... ............... 37,"00 ............... ............... ............... 37,"00 ............... ............... ............... 37,"00 7

" avi uBBy, a


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8+b. 41A &+ntinue

2. ?A>#$E LA=?R#nc+e 'tateent

/+ te ea Ene uly 31, 2006

Launy evenue.................................................................. @165,000)!eatin; ex!enses:

*a;es ex!ense............................................................ @72,600Rent ex!ense................................................................ 36,000=tilities ex!ense........................................................... 13,650e!eciati+n ex!ense.................................................. 6,"00Launy su!!lies ex!ense.......................................... 5,750#nsuance ex!ense....................................................... 2,400>iscellane+us ex!ense............................................... 2,700

$+tal +!eatin; ex!enses........................................ 139,900?et inc+e........................................................................... @ 25,100

?A>#$E LA=?R'tateent +B )


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?A>#$E LA=?Ralance 'eetuly 31, 2006

Assets Liabilities&uent assets: &uent liabilities:

&as.......................... @ 2,900 Acc+unts !ayable.... @6,100Launy su!!lies..... 1,750 *a;es !ayable......... 1,2008e!ai insuance. . . 2,400 $+tal liabilities....... @ 7,300

$+tal cuent assets @ 7,0508+!ety, !lant, aneui!ent: )


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8+b. 41A &+nclue

3.

Austin; Enties2006uly 31 *a;es Ex!ense.................................................... 1,200

*a;es 8ayable................................................ 1,200

31 e!eciati+n Ex!ense.......................................... 6,"00Accuulate e!eciati+n............................. 6,"00

31 Launy 'u!!lies Ex!ense................................. 5,750Launy 'u!!lies............................................ 5,750

31 #nsuance Ex!ense............................................... 2,4008e!ai #nsuance........................................... 2,400

4.

&l+sin; Enties2006uly 31 Launy Revenue.................................................. 165,000

#nc+e 'uay............................................ 165,000

31 #nc+e 'uay.................................................. 139,900

*a;es Ex!ense............................................... 72,600Rent Ex!ense.................................................. 36,000=tilities Ex!ense............................................. 13,650>iscellane+us Ex!ense.................................. 2,700e!eciati+n Ex!ense.................................... 6,"00Launy 'u!!lies Ex!ense............................ 5,750#nsuance Ex!ense......................................... 2,400

31 #nc+e 'uay.................................................. 25,100avi uBBy, &a!ital........................................ 25,100

99


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31 avi uBBy, &a!ital.............................................. 2,000avi uBBy, a


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1111


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8+b. 45

1., 3., an 6.

&as 11

8+st. alanceate #te ReB. . &. . &.

2006)ct. 31 alance.................... ............. ............. 3,950 .............

'u!!lies 13

2006)ct. 31 alance.................... ............. ............. 6,295 .............

31 Austin;................. 26 ............. 5,145 1,150 .............

8e!ai #nsuance 14

2006)ct. 31 alance.................... ............. ............. 2,735 .............

31 Austin;................. 26 ............. 1,"00 935 .............

Eui!ent 16

2006)ct. 31 alance.................... ............. ............. 50,650 .............

Accuulate e!eciati+nEui!ent 172006)ct. 31 alance.................... ............. ............. ............. 11,209

31 Austin;................. 26 ............. 3,3"0 ............. 14,5"9

$uc-s 1"

2006)ct. 31 alance.................... ............. ............. 36,300 .............

Accuulate e!eciati+n$uc-s 19

2006)ct. 31 alance.................... ............. ............. ............. 7,400

31 Austin;................. 26 ............. 4,400 ............. 11,"00

1212


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8+b. 45 &+ntinue

Acc+unts 8ayable 21


2006)ct. 31 alance.................... ............. ............. ............. 4,015

*a;es 8ayable 22

2006)ct. 31 Austin;................. 26 ............. 1,075 ............. 1,075

Enie Rict, &a!ital 31

2006

)ct. 31 alance....................

............. ............. ............. 37,42631 &l+sin;.................... 27 ............. 30,0"0 ............. 67,50631 &l+sin;.................... 27 6,000 ............. ............. 61,506

Enie Rict, a


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8+b. 45 &+ntinue

'u!!lies Ex!ense 52


2006)ct. 31 Austin;................. 26 5,145 ............. 5,145 .............

31 &l+sin;.................... 27 ............. 5,145

Rent Ex!ense 53

2006)ct. 31 alance.................... ............. ............. 9,600 .............

31 &l+sin;.................... 27 ............. 9,600

e!eciati+n Ex!enseEui!ent 54

2006)ct. 31 Austin;................. 26 3,3"0 ............. 3,3"0 .............

31 &l+sin;.................... 27 ............. 3,3"0

$uc- Ex!ense 55

2006)ct. 31 alance.................... ............. ............. 5,350 .............

31 &l+sin;.................... 27 ............. 5,350

e!eciati+n Ex!ense$uc-s 56

2006)ct. 31 Austin;................. 26 4,400 ............. 4,400 .............

31 &l+sin;.................... 27 ............. 4,400

#nsuance Ex!ense 57

2006)ct. 31 Austin;................. 26 1,"00 ............. 1,"00 .............

31 &l+sin;.................... 27 ............. 1,"00

>iscellane+us Ex!ense 592006)ct. 31 alance.................... ............. ............. 2,195 .............

31 &l+sin;.................... 27 ............. 2,195

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8+b. 45 &+ntinue

2. DE'=?%E#$ RE8A#R'*+- 'eet

/+ te ea Ene )ct+be 31, 2006

Auste #nc+e alance$ial alance Austents $ial alance 'tateent 'eet

Acc+unt $itle . &. . &. . &. . &. . &.

1 &as................................. 3,950 ............... ............... ............... 3,950 ............... ............... ............... 3,950 ............. 12 'u!!lies.......................... 6,295 ............... ............... a 5,145 1,150 ............... ............... ............... 1,150 ............. 2

3 8e!ai #nsuance... .. .. .. . 2,735 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. b 1,"00 935 ... .. .. .. .. .. .. . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. 935 ... .. .. .. .. .. 3

4 Eui!ent....................... 50,650 ............... ............... ............... 50,650 ............... ............... ............... 50,650 ............. 4

5 Accu. e!.Eui!..... ............... 11,209 ............... c 3,3"0 ............... 14,5"9 ............... ............... ............... 14,5"9 5

6 $uc-s.............................. 36,300 ............... ............... ............... 36,300 ............... ............... ............... 36,300 ............. 6

7 Accu. e!.$uc-s... ............... 7,400 ............... 4,400 ............... 11,"00 ............... ............... ............... 11,"00 7

" Acc+unts 8ayable.......... ............... 4,015 ............... ............... ............... 4,015 ............... ............... ............... 4,015 "

9 Enie Rict, &a!ital........ ............... 37,426 ............... ............... ............... 37,426 ............... ............... ............... 37,426 9

10 Enie Rict, a


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8+b. 45 &+ntinue

3. )=R?AL 8a;e 26

8+st.

ate ReB. ebit &eit

Austin; Enties2006)ct. 31 'u!!lies Ex!ense......................................... 52 5,145

'u!!lies................................................... 13 5,145

31 #nsuance Ex!ense....................................... 57 1,"008e!ai #nsuance................................... 14 1,"00

31 e!eciati+n Ex!enseEui!ent............ 54 3,3"0Accuulate e!.Eui!ent........... 17 3,3"0

31 e!eciati+n Ex!ense$uc-s................... 56 4,400Accuulate e!.$uc-s.................. 19 4,400

31 *a;es Ex!ense............................................ 51 1,075*a;es 8ayable........................................ 22 1,075

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8+b. 45 &+ntinue

4.DE'=?%E#$ RE8A#R'Auste $ial alance

)ct+be 31, 2006

&as...................................................................................... 3,950 .............'u!!lies................................................................................ 1,150 .............8e!ai #nsuance................................................................ 935 .............Eui!ent............................................................................ 50,650 .............Accuulate e!eciati+nEui!ent........................... ............. 14,5"9$uc-s................................................................................... 36,300 .............Accuulate e!eciati+n$uc-s.................................. ............. 11,"00Acc+unts 8ayable................................................................ ............. 4,015*a;es 8ayable..................................................................... ............. 1,075

Enie Rict, &a!ital.............................................................. ............. 37,426Enie Rict, aiscellane+us Ex!ense...................................................... 2,195

15","55 15","55

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8+b. 45 &+ntinue

5.

DE'=?%E#$ RE8A#R'#nc+e 'tateent

/+ te ea Ene )ct+be 31, 2006

'evice evenue................................................................... @"9,950)!eatin; ex!enses:

*a;es ex!ense............................................................ @2",000Rent ex!ense................................................................ 9,600$uc- ex!ense.............................................................. 5,350'u!!lies ex!ense......................................................... 5,145e!eciati+n ex!ensetuc-s................................... 4,400e!eciati+n ex!enseeui!ent............................ 3,3"0#nsuance ex!ense....................................................... 1,"00

>iscellane+us ex!ense............................................... 2,195$+tal +!eatin; ex!enses........................................ 59,"70

?et inc+e........................................................................... @ 30,0"0

DE'=?%E#$ RE8A#R''tateent +B )


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8+b. 45 &+ntinue

DE'=?%E#$ RE8A#R'alance 'eet

)ct+be 31, 2006


&as............................................... @ 3,950 Acc+unts !ayable................ @4,015

'u!!lies........................................ 1,150 *a;es !ayable..................... 1,0758e!ai insuance........................ 935 $+tal liabilities................... @ 5,090

$+tal cuent assets.................. @ 6,0358+!ety, !lant, an eui!ent:

Eui!ent..................................... @50,650 )


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8+b. 45 &+nclue

6. )=R?AL 8a;e 27

8+st.

ate ReB. ebit &eit

&l+sin; Enties2006)ct. 31 'evice Revenue........................................... 41 "9,950

#nc+e 'uay.................................... 33 "9,950

31 #nc+e 'uay.......................................... 33 59,"70*a;es Ex!ense....................................... 51 2",000'u!!lies Ex!ense................................... 52 5,145Rent Ex!ense.......................................... 53 9,600e!eciati+n Ex!enseEui!ent...... 54 3,3"0$uc- Ex!ense......................................... 55 5,350e!eciati+n Ex!ense$uc-s............. 56 4,400#nsuance Ex!ense................................. 57 1,"00>iscellane+us Ex!ense......................... 59 2,195

31 #nc+e 'uay.......................................... 33 30,0"0Enie Rict, &a!ital................................. 31 30,0"0

31 Enie Rict, &a!ital....................................... 31 6,000Enie Rict, a


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&)>8RE%E?'#(E 8R)LE> 1

1. an 2. )=R?AL 8a;es 1 an 2

8+st.

ate esci!ti+n ReB. ebit &eit

2006A!il 1 &as............................................................... 11 13,100

Acc+unts Receivable................................... 12 3,000'u!!lies......................................................... 14 1,400)BBice Eui!ent.......................................... 1" 12,500

elly 8itney, &a!ital................................ 31 30,000

1 8e!ai Rent.................................................. 15 4,"00&as......................................................... 11 4,"00

2 8e!ai #nsuance......................................... 16 1,"00

&as......................................................... 11 1,"004 &as............................................................... 11 5,000

=neane /ees........................................ 23 5,000

5 )BBice Eui!ent.......................................... 1" 2,000Acc+unts 8ayable................................... 21 2,000

6 &as............................................................... 11 1,"00Acc+unts Receivable.............................. 12 1,"00

10 >iscellane+us Ex!ense............................... 59 120&as......................................................... 11 120

12 Acc+unts 8ayable......................................... 21 1,200&as......................................................... 11 1,200

12 Acc+unts Receivable................................... 12 4,200/ees Eane............................................. 41 4,200

14 'alay Ex!ense............................................. 51 750&as......................................................... 11 750

17 &as............................................................... 11 6,250/ees Eane............................................. 41 6,250

1" 'u!!lies......................................................... 14 "00

&as......................................................... 11 "0020 Acc+unts Receivable................................... 12 2,100

/ees Eane............................................. 41 2,100

24 &as............................................................... 11 3,"50/ees Eane............................................. 41 3,"50

2121


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&+!. 8+b. 1 &+ntinue

1. an 2. )=R?AL 8a;es 1 an 2

8+st.

ate esci!ti+n ReB. ebit &eit

2006A!il 26 &as............................................................... 11 5,600

Acc+unts Receivable.............................. 12 5,600

27 'alay Ex!ense............................................. 51 750&as......................................................... 11 750



30 &as............................................................... 11 3,050/ees Eane............................................. 41 3,050

30 Acc+unts Receivable................................... 12 1,500/ees Eane............................................. 41 1,500

30 elly 8itney, a


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&+!. 8+b. 1 &+ntinue

2., 5., an 6.

&as 11


2006A!il 1 .................................. 1 13,100 ............. 13,100 .............

1 .................................. 1 ............. 4,"00 ",300 .............2 .................................. 1 ............. 1,"00 6,500 .............4 .................................. 1 5,000 ............. 11,500 .............6 .................................. 1 1,"00 ............. 13,300 .............

10 .................................. 1 ............. 120 13,1"0 .............12 .................................. 1 ............. 1,200 11,9"0 .............14 .................................. 1 ............. 750 11,230 .............

17 .................................. 2 6,250 ............. 17,4"0 .............1" .................................. 2 ............. "00 16,6"0 .............24 .................................. 2 3,"50 ............. 20,530 .............26 .................................. 2 5,600 ............. 26,130 .............27 .................................. 2 ............. 750 25,3"0 .............29 .................................. 2 ............. 130 25,250 .............30 .................................. 2 ............. 200 25,050 .............30 .................................. 2 3,050 ............. 2",100 .............30 .................................. 2 ............. 6,000 22,100 .............

Acc+unts Receivable 12

2006A!il 1 .................................. 1 3,000 ............. 3,000 .............

6 .................................. 1 ............. 1,"00 1,200 .............12 .................................. 1 4,200 ............. 5,400 .............20 .................................. 2 2,100 ............. 7,500 .............26 .................................. 2 ............. 5,600 1,900 .............30 .................................. 2 1,500 ............. 3,400 .............

'u!!lies 14

2006

A!il 1 .................................. 1 1,400 ............. 1,400 .............1" .................................. 2 "00 ............. 2,200 .............30 Austin;................. 3 ............. "50 1,350 .............

2323


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&+!. 8+b. 1 &+ntinue

elly 8itney, &a!ital 31

8+st. alance

ate #te ReB. . &. . &.

2006A!il 1 .................................. 1 ............. 30,000 ............. 30,000

30 &l+sin;.................... 4 ............. 17,930 ............. 47,93030 &l+sin;.................... 4 6,000 ............. ............. 41,930

elly 8itney, a


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&+!. 8+b. 1 &+ntinue

Rent Ex!ense 52

8+st. alance

ate #te ReB. . &. . &.

2006A!il 30 Austin;................. 3 1,600 ............. 1,600 .............

30 &l+sin;.................... 4 ............. 1,600

'u!!lies Ex!ense 53

2006A!il 30 Austin;................. 3 "50 ............. "50 .............

30 &l+sin;.................... 4 ............. "50

e!eciati+n Ex!ense 54

2006A!il 30 Austin;................. 3 700 ............. 700 .............

30 &l+sin;.................... 4 ............. 700

#nsuance Ex!ense 55

2006A!il 30 Austin;................. 3 300 ............. 300 .............

30 &l+sin;.................... 4 ............. 300

>iscellane+us Ex!ense 59

2006A!il 10 .................................. 1 120 ............. 120 .............

29 .................................. 2 130 ............. 250 .............30 .................................. 2 200 ............. 450 .............30 &l+sin;.................... 4 ............. 450

2626


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&+!. 8+b. 1 &+ntinue

4.

%#88)&RA$E' &)?'=L$#?D#nc+e 'tateent

/+ te >+nt Ene A!il 30, 2006

/ees eane.......................................................................... @23,450)!eatin; ex!enses:

'alay ex!ense............................................................. @1,620Rent ex!ense................................................................ 1,600'u!!lies ex!ense......................................................... "50e!eciati+n ex!ense.................................................. 700#nsuance ex!ense....................................................... 300>iscellane+us ex!ense............................................... 450

$+tal +!eatin; ex!enses........................................ 5,520

?et inc+e........................................................................... @ 17,930

%#88)&RA$E' &)?'=L$#?D'tateent +B )+nt Ene A!il 30, 2006

elly 8itney, ca!ital, A!il 1, 2006...................................... @ 0Aiti+nal investents uin; te +nt........................ 30,000$+tal...................................................................................... @30,000?et inc+e B+ te +nt................................................... @17,930Less


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&+!. 8+b. 1 &+ntinue

%#88)&RA$E' &)?'=L$#?Dalance 'eetA!il 30, 2006


&as............................. @22,100 Acc+unts !ayable.... @ "00Acc+unts eceivable. . 3,400 'alaies !ayable...... 120'u!!lies...................... 1,350 =neane Bees.......... 2,5008e!ai ent................ 3,200 $+tal liabilities....... @ 3,4208e!ai insuance...... 1,500

$+tal cuent assets @31,5508+!ety, !lant, an )


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&+!. 8+b. 1 &+nclue

6. )=R?AL 8a;e 4

8+st.

ate ReB. ebit &eit

&l+sin; Enties2006A!il 30 /ees Eane.................................................. 41 23,450

#nc+e 'uay.................................... 33 23,450

30 #nc+e 'uay.......................................... 33 5,520'alay Ex!ense....................................... 51 1,620Rent Ex!ense.......................................... 52 1,600'u!!lies Ex!ense................................... 53 "50e!eciati+n Ex!ense............................ 54 700#nsuance Ex!ense................................. 55 300>iscellane+us Ex!ense......................... 59 450

30 #nc+e 'uay.......................................... 33 17,930elly 8itney, &a!ital................................ 31 17,930

30 elly 8itney, &a!ital...................................... 31 6,000elly 8itney, a

Jawaban PR Pertemuan 4

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