TPAK and DR The Key to Interpreting Economic and Social Development

University:
University of Cambridge
Course:
0455 IGCSE | Economics
Academic year:

2023
Views:

288

Pages:

2
Author:

Jalan T

TPAK and DR: The Key to Interpreting Economic and Social Development 4. Perkasa car repair shop as of December 31, 2022 has the following accounting data: No. 101 102 103 104 105 121 122 201 301 302 401 402 501 502 503 Account Name Cash Accounts receivable Equipment / Supplies Prepaid insurance Rent paid in advance Service Equipment Accumulated depreciation of equipment Accounts Payable Capital H. Ali Prive H. Ali Service Revenue Commission Income Salary Expenses Advertising Expenses Interest Expense Debit Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp. 1.400.000,00 700.000,00 500.000,00 600.000,00 1.200.000,00 2.000.000,00 300.000,00 3.700.000,00 750.000,00 150.000,00 Rp. 11,300,000.00 Credit Rp. Rp. Rp. Rp. Rp. 600.000,00 500.000,00 3.000.000,00 6.800.000,00 400.0000,00 - Rp. 11..3000.000,00 Data for customization: a. Supplies inventory on December 31, 1990 amounted to Rp. 200,000.00 b. Insurance that has expired Rp. 400,000.00 c. Rent paid on August 1, 1990 for 1 year d. Equipment depreciation 10% 1 year e. Accrued service income IDR 350,000.00 f. Salary allowance for January 1991 Rp. 150,000.00 g. Advertisement that has been published Rp. 500,000.00 h. Accrued interest Rp. 100,000.00 Requested: a. Make an adjustment journal! b. Make a 10-column spreadsheet! ANSWER: 1. What has been used = Rp. 500,000.00 - Rp. 200,000.00 = Rp. 300,000.00 Adjustment journal: Equipment expenses Rp. 300,000.00 EquipmentRp . 300,000.00 2. What has been used = Rp. 400,000.00 Adjustment journal: Insurance Expenses Rp . 400,000.00 Prepaid insurance Rp . 400,000.00 3. Treasure Method What has been used: August 1, 1990 - December 31, 1990 = 5 months 5 / 12 x Rp. 1,200,000.00 = Rp. 500,000.00 Adjustment Journal: Rent Expense Rp . 500,000.00 Rent paid in advance Rp . 500,000.00 4. Depreciation : 10% x Rp. 2,000,000.00 = Rp. 200,000.00 Adjustment journal: Equipment depreciation expense Rp . 200,000.00 Accumulated depreciation of equipment Rp . 200,000.00 5. Adjustment Journal: Accounts Receivable Rp . 350,000.00 Service income Rp . 350,000.00 6. Load method lOMoARcPSD|26370826 Unused salary = Rp. 150,000.00 Adjustment journal: Prepaid salaryRp. 150,000.00 Salary expense Rp. 150,000.00 7. Load method Unused: Rp. 750,000.00 - Rp. 500,000.00 = Rp. 250,000.00 Adjustment journal: Prepaid advertisingRp. 250,000.00 Advertising expenses Rp . 250,000.00 8. Adjustment journal: Interest Expense Rp . 100,000.00 Interest payable Rp . 100,000.00