Tugas Akuntansi - Accounting Book By Carl S. Warren Page 125 - 126

Problem 3-1A (adjusting entries)

Analyze :

a.) The supplies account balance on december 31 is 1750 dollars . The supplies on hand on december 31 are 245 dollars. The supplies that still avaible are 245 dollars, In the first at the account balance is writen 1750 dollars , so we should find out how much the supplies that we spend , that we can use as a supplies expense . So 1750 - 245 = 1505 . Our expense are increase that mean we should put that value on the debit , and because our supplies is decrease we should put that value on the credit .

b.) The unearned rent account balance on december 31 is 6750 dollars , representing the receipt of an advance payment on december 1 of three month rent from tenants. So here , the people have been pay to us for 6750 dollars they deserve 3 month , but on this december they rent it for 1 month , that mean they still have 2 month left . We should record our rent revenue for this month only (december) we cant count the other 2 month revenue to this journal , so 6750 : 3 = 2250 . Put these value to Unearned rent (because we still not get our pay in real) but we have own that value so we put that value to the rent earned

c.)Wages accrued but not paid at december 31 are 1800. (accrued = diakui) so here we can see there is wages but that wages not paid so simply we can put that value to the Wages expense, then because we not paid that yet, put it into the wages payable as the same value .

d.) Fees acrued but unbilled at december 31 are 10600. here we get the fees earnedd that is 10600 but that fees is unbilled, so we put it into the account receivable at debit and fees earned as 10600 at credit.

e) Depreciation of office equipment for the year is 3100 , (depreciation = penyusutan) that is expense , so write that value on depreciation expense as 3100 , and put it into the accumulated depreciation office equipment in the credit (because our asset is decrease)

Problem 3-2A (adjusting entries)