Example Problem Accounting Online Class

Example Problem Accounting Online Classes

Tn. Badrun established Motor Repair services business "ANTI-LOSS". The following transactions occurred during the month of May 2009:
Mr. May 1. Badrun start a business with a cash deposit to the company's capital amounted to Rp. 20.000.000, -
May 3 Purchased equipment costing Rp.7.000.000 workshop, - to store Rp.3.000.000 ACI paid by cash, - and the rest later. (Sales Invoice No.. 015).
May 5 Purchased office supplies for Rp.800.000, - in cash (sale Memorandum No.. 029)
May 7 Paid rent for the month of May workshop at Rp.300.000, - (Receipt No.. 002/UK)
May 11 Received cash from customers for repair service Rp.1.500.000, - (No. journal evidence. 002/UM)
May 13 Paid to Shop UCI rest of Rp.4.000.000 equipment purchases, -
May 15 Paying the cost of electricity, water and telephone Rp. 100.000, -
May 20 Provide an invoice to the customer for the services that have been awarded worth Rp.3.000.000, - (No. invoices. 003/UM)
May 25 Paid salaries of Rp. 1.200.000, - (Receipt No.. 003/UM)
May 28 Mr. Badrun took the money for personal gain amounting to 500.000, -
Received May 30 bills from customers for services that have been awarded worth Rp.3.000.000, -

The accounts used are:

Cash ................................................ 111 ........... 10 lines
112 Accounts receivable
113 Supplies
115 Equipment
211 Accounts payable
Capital Mr. 311. Badrun
Mr. Prive 321. Badrun 4 lines
Service revenue 411
511 Salaries
512 Expenses of water, electricity and telephone
Rent expense 513

Record transaction in:

a. GENERAL JOURNAL ........................................ 24 lines
b. LEDGER 4 columns