PT CHICKEN WING Bank Reconciliation
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Jawaban soal 1 PT CHICKEN WING Bank Reconciliation August 31, 2011 Cash balance per bank $ 16.856 Add: Deposit in transit $ 5.129 Error in recording check no. 11154 $ 2 $ 5.131 $ 21.987 Less: Outstanding checks Check Number Check Amount 11135 $ 1.993 11147 $ 2.163 ($4.156) $ 17.831 Cash balance per book $ 13.215 Add: Collection of Notes Receivable $4.400 + interest $105 $ 4.505 Error in recording check no. 11149 $ 90 Interest revenue $ 41 $ 4.636 $ 17.851
Transcript of PT CHICKEN WING Bank Reconciliation
Jawaban soal 1
PT CHICKEN WING
Bank Reconciliation
August 31, 2011
Cash balance per bank $ 16.856
Add: Deposit in transit $ 5.129
Error in recording check no. 11154 $ 2 $ 5.131
$ 21.987
Less: Outstanding checks
Check Number Check Amount
11135 $ 1.993
11147 $ 2.163
($4.156)
$ 17.831
Cash balance per book $ 13.215
Add: Collection of Notes Receivable $4.400 + interest
$105 $ 4.505
Error in recording check no. 11149 $ 90
Interest revenue $ 41 $ 4.636
$ 17.851
Less: Printing additional check($ 20)
$ 17.831
31 Agt
Cash Notes receivable Interest revenue
$ 4.505$4.400$105
31 Agt
Cash Accounts payable
$90$90
31 Agt
Cash Interest revenue
$41$41
31 Agt
Miscellaneous expense Cash
$20$20
Jawaban soal 2
a.Jan 2 account receivable 40.000.000
Sales 40.000.000
6 account receivable 80.000.000
Sales 80.000.000
11 notes receivable 40.000.000
Account receivable 40.000.00015 cash 10.000.000
Sales 10.000.00020 cash 78.400.000
Sales discount 1.600.000Acc receivable
80.000.000Feb 2 acc receivable 50.000.000
Sales 50.000.000
12 notes receivable 50.000.000
Acc receivable 50.000.00021 cash 44.100.000
Service charge exp 900.000Sales 45.000.000
Mar11 cash 20.333.333,333
Interest revenue 333.333,333
Notes receivable 20.000.000Apr10 cash 58.200.000
Service charge exp 1.800.000
Sales 60.000.00012 cash 50.750.000
Interest revenue 750.000
Notes receivable 50.000.000
Mei12 account receivable 20.000.000
Notes receivables 20.000.000Jun2 notes receivable 70.000.000
Sales 70.000.00015 sales return 12.500.000
Notes receivable 12.500.000
b. 30 juni interest receivable 335.416,667
interest revenue 335.416,667
c. Account receivable
Debit Kredit 30.000.000 40.000.00040.000.000 80.000.00080.000.000 50.000.00050.000.00020.000.00050.000.000
Notes receivable Debit Kredit70.000.000 20.000.00040.000.000 50.000.00050.000.000 20.000.00070.000.000 12.500.000127.000.000
Interest receivableDebit Kredit 25.000.000335.416,66725.335.416,667
Jawaban soal 3
Cash Paym ent JournalDate Account Debited O ther Acc. Dr A/P Dr M I Cr Cash Cr
Des 10 Utilites exp. 250,000.00Rp 250,000.00Rp Des 15 PT Bagus 3,000,000.00Rp 60,000.00Rp 2,940,000.00Rp Des 25 Salaries exp. 1,500,000.00Rp 1,500,000.00Rp Des 30 Equipm ent 1,750,000.00Rp 1,750,000.00Rp
Cash Receipt JournalDate Account Credited Cash Dr Sales Disc. Dr A/R Cr Sales Cr O ther Acc. Cr CO GS Dr/ M I CrDes 2 PT Abadi 4,165,000.00Rp 85,000.00Rp 4,250,000.00Rp Des 6 PT M ira 2,000,000.00Rp 2,000,000.00Rp 1,400,000.00Rp Des 18 PT Abadi 3,087,000.00Rp 63,000.00Rp 3,150,000.00Rp
Sales JournalDate Account Debited AR Dr/ Sales Cr COGS Dr/ M I CrDes 8 PT Abadi 4,500,000.00Rp 3,150,000.00Rp Des 23 PT Asia 2,500,000.00Rp 1,750,000.00Rp
Purchase JournalDate Account Credited Term s M I Dr/ AP CrDes 3 PT Bagus 2/15, n/30 5,500,000.00Rp Des 28 PT Lala 2/10, n/30 4,500,000.00Rp
General JournalDate Account Dr CrDes 4 Account Payable 500,000.00Rp
M erchandise Inventory 500,000.00Rp Des 20 Equipm ent 1,500,000.00Rp
Account Payable 1,500,000.00Rp
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