Tugas Akuntansi Keuangan Menengah pelaporan

Tugas Akuntansi Keuangan Menengah
BAB 7
Latihan Singkat, Latihan. Soal

Nama : HUMAIRA SALSA AHADINI

1613010170

NPM : 1613010170
Kelas : E-13

UNIVERSITAS PEMBANGUNAN NASIONAL“VETERAN” JAWA TIMUR
FAKULTAS EKONOMI DAN BISNIS
Jl. Raya Rungkut Madya Gunung Anyar Surabaya – 60294
No. Telp : (031) 8706369

LATIHAN SINGKAT HALAMAN 466-468 NO. 6

Jurnal Penyesuaian
MILNER FAMILY IMPORTERS
31 DESEMBER 2010

11/1/10

Piutang Wesel........................................... 30,000
Penjualan ....................................................... 30,000

12/31/10

Piutang Bunga ....................................... 300
Pendapatan Bunga
($30,000 X 6% X 2/12)..................... 300

Jurnal Pelunasan Wesel
MILNER FAMILY IMPORTERS
31 DESEMBER 2010

5/1/11

Kas................................................................... 30,900
Piutang wesel ……………........................................ 30,000

Piutang Bunga……………………. ................................... 300
Pendapatan Bunga
($30,000 X 6% X 4/12).............................................. 600

LATIHAN HALAMAN 468-477 NO. 16

Kas.......................................................................................... 190,000
Biaya Bunga……......................................................................... 10,000
Hutang kepada Warren Company ........................................................ 200,000

SOAL HALAMAN 477-485 NO 14
(A)

HASELHOF INC.
Rekonsiliasi Bank
November 30

Saldo menurut Bank, November 30 .........

$56,274.20

Ditambah:
Setoran dalam perjalanan.............................

1,915.40
58,189.60

Dikurangin:
Check yang masih beredar :
#1224 ...................................................................

$1,635.29

#1230 ...................................................................

2,468.30

#1232 ...................................................................

2,125.15

#1233 ...................................................................

482.17

Saldo kas yang benar, Nov. 30..................................

6,710.91
$51,478.69

Saldo menurut perusahaan, November 30 ...........................

$50,478.22*

Ditambah:
Bunga obligasi.......................

1,400.00
51,878.22

Dikurangi:
Biaya bank

..............

Chek kosong.......................
Kas yang benar, Nov. 30..................................

$ 27.40
372.13

399.53
$51,478.69

*Perhitungan saldo perusahaan
November 30
Saldo Perusahaan, October 31 ....................

$ 41,847.85

penerimaan bulan November............................

173,523.91
215,371.76

pencairan bulan November ........

164,893.54

Saldo Perusahaan, November 30................

$ 50,478.22

HASELHOF INC.
Jurnal Penyesuaian
30 November

30 November
Kas ..............................................................................

1,400.00

Piutang Bunga.............................................

1,400.00

30 November
Biaya Bank...........................

27.40

Kas....................................................................

27.40

30 November
Piutang Dagang ...............................................
Kas....................................................................

372.13

372.13