kasus jasa versi english salon

Kasus 2 : Salon

Creat e by: Irsan Lubis, SE. Ak
Campus LPMB/ STEI Ciledug

Mrs Lisdia has opened a hair salon called "Liz Salon".
During her first month of operations, the following transaction occurred on July.
July 01
July 01
July 01
July 01
July 01
July 01
July 01
July 01
July 01
July 01
July 01

Mrs Lisdia deposite Rp.100.000.000 in business checking account to open the business
Paid one month's rent, Rp.600.000

Bought hair dryers on account, Rp.2.000.000
Bought supplies, Rp.300.000 paid cash
Received Rp.1.500.000 for services rendered to clients
Paid for advertising in local newspaper, Rp.25.000
Rendered services to clients on account, Rp.200.000
Paid Rp.1.000.000 as a partial payment on amount owed in July …
Paid telephone bill, Rp.300.000
Received Rp.100.000 from clients on accounts in July ..
Mrs Lisdia wrote herself a check for Rp.200.000 for personal use.

Adjusment for July 31.
1.
Estimed Rp.100.000 of supplies on hand on July 31.
2.
Salon Equipment has depreciated one full month, or Rp.55.000
3.
Mrs Lisdia estimates she has completed approximately full of the services owed to the client,
Rp.1.000.000 worth.
List of Accounts
Bank

Accounts Receivable
Unearned Hair Styling Fee
Supplies
Equipment
Accumulated Depreciation - Equipment
Account Payable
Lisdia Capital
Withdrawing
Hair Styling Fee
Advertising Expense
Rent Expense
Telephone Expense
Supplies Expense
Depreciation Expense