Soal UTS Akuntansi

ULANGAN TENGAH SEMESTER 2
Mata Pelajaran			: Akuntansi
Kelas / Program			: XI IPS
Waktu			: 06.45  -  07.45 WIB
Hari , Tanggal			: Kamis , 17 Maret 2011
		TYAN  COMPANY
		TRIAL BALANCE
		Per 31 st Decemner 2010
NO		ACCOUNT TITLE	Dr		Cr					Information for Adjusting entries, per 31 st December 2010  :
111		Cash	5,000,000.00
112		Account receivable	3,000,000.00							1. Phisical count , Supplies ammounted  $ 400.000,00
113		Supplies	1,000,000.00							2. Rent was paid , 1st October 2010 for a year ( begin 1 st October 2010 until 1 st October 2011)
114		Prepaid rent	1,200,000.00							3. Depreciation  of Equipment per year , 10 %
131		Equipment	20,000,000.00							4. Accual Revenue $ 2.500.000,00
132		Accumulated depreciation- Equipment			2,000,000.00					5. Salary payable $ 500.000,00
211		Account payable			1,500,000.00
212		Notes payable			1,000,000.00					Required					: Prepare Work Sheet
311		Tyan, capital			20,700,000.00
312		Tyan, Withdrawal	3,000,000.00
411		Revenue			10,000,000.00
511		Salary expense	750,000.00
512		Geberal & Administration expense	1,000,000.00							"  The custom make all things easy  "
513		Sales expense	250,000.00
			35,200,000.00		35,200,000.00
ULANGAN TENGAH SEMESTER 2
														N A M A
Kelas / semester				: XI / IPS   /  Genap										NO ABSEN
Indikator				: Menyusun Kertas Kerja
TYAN COMPANY
WORK SHEET
31 th DECEMBER,2010
NO	ACCOUNT TITLE			TRIAL BALANCE				ADJUSMENT			AMA		INCOME STATEMENT			BALANCE SHEET
				Dr		Cr		Dr	Cr		Dr	Cr	Dr	Cr		Dr		Cr
111	Cash			5,000,000.00
112	Account receivable			3,000,000.00
113	Supplies			1,000,000.00
114	Prepaid rent			1,200,000.00
131	Equipment			20,000,000.00
132	Accumulated depreciation- Equipment					2,000,000.00
211	Account payable					1,500,000.00
212	Notes payable					1,000,000.00
311	Tyan, capital					20,700,000.00
312	Tyan, Withdrawal			3,000,000.00
411	Revenue					10,000,000.00
511	Salary expense			750,000.00
512	Geberal & Administration expense			1,000,000.00
513	Sales expense			250,000.00
				35,200,000.00		35,200,000.00
	Net Profit / Loss