kasus jasa versi english photography

Kasus 3 : Photography Studio

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

Mr Yusuf has opened a photography studio called "Mat Kodak" in December.
The following transactions occurred during his first month of business.
December 04
December 05
December 08
December 10
December 10
December 14
December 16
December 19
December 21
December 25
December 28
December 30

Mr Yusuf deposited Rp.100.000.000 in business checking account to open business

Mr Yusuf invested his personal photography equipment with a fair market value of Rp.2.400.000
into the business
Bought photography supplies, Rp.280.000, paid cash
Paid one month's rent on a studio, Rp.550.000
Placed advertisement in local newspaper and paid cash, Rp.70.000
Rendered services to client's married moment on account, Rp.2.500.000
Bought new camera equipment on account, Rp.3.500.000
Paid telephone bill, Rp.50.000 paid cash
Received payment from clients on account, Rp.2.500.000
Paid assistant's salary, Rp.1.000.000
Received Rp.600.000 for services rendered to clients by cash
Withdrawing Rp.150.000 for personal use.

Adjusment for December 31.
1.
Estimed Rp.25.000 of photography supplies on hand on December 31.
2.
Photography Equipment has depreciated one full month, or Rp.67.000.
A new camera will depreciate next month.
3.

Mr Yusuf estimates he has completed approximately full of the services owed to the client,
Rp.3.000.000 worth.
List of Accounts
Bank
Accounts Receivable
Unearned Photography Fee
Supplies
Photography Equipment
Accumulated Depreciation - Equipment
Account Payable
Yusuf Capital
Withdrawing
Photography Fee
Advertising Expense
Rent Expense
Telephone Expense
Supplies Expense
Depreciation Expense