PROBLEM 2-3A

(a) & (c)

Cash
Balance 8,000
(1) 1,000
(3) 2,000
(4) 14,000
(5) 15,000
(7) 6,000
(8) 3,000
(9) 3,000
4,000

Accounts Receivable
Balance 15,000
(4) 14,000
(7) 9,000
10,000

Parts Inventory
Balance 13,000
(2) 4,000
(6) 4,000
13,000

Prepaid Rent
Balance 3,000
3,000

Repair Parts Expense

(6) 4,000
4,000

Wage Expense
 (8) 3,000
3,000

Trans. Account Titles and Explanation Debit Credit

1 Advertising Expense $ 1,000
Cash $ 1,000

2 Parts Inventory $ 4,000

Accounts Payable $ 4,000

3 Miscellaneous Expense $ 2,000

Cash $ 2,000

4 Cash $ 14,000
Accounts Receivable $ 14,000

5 Accounts Payable $ 15,000

Cash $ 15,000

6 Repair Parts Expense $ 4,000

Parts Inventory $ 4,000

7 Cash $ 6,000
Accounts Receivable $ 9,000
Repair Services Revenue $ 15,000

8 Wage Expense $ 3,000

Cash $ 3,000

9 Dividends $ 3,000
Cash $ 3,000
JUMLAH $ 61,000 $ 61,000

BYTE REPAIR SERVICE, INC.

Trial Balance
31-Jan-11
 Debit Credit
Cash $ 4,000
Accounts Receivable $ 10,000
Parts Inventory $ 13,000
Prepaid Rent $ 3,000
Shop Equipment $ 21,000
Accounts Payable $ 8,000
Share Capital—Ordinary $ 30,000
Retained Earnings $ 11,000
Dividends $ 3,000
Repair Services Revenue $ 15,000
Advertising Expense $ 1,000
Miscellaneous Expense $ 2,000
Repair Parts Expense $ 4,000
Wage Expense $ 3,000
$ 64,000 $ 64,000
 Shop Equipment
Balance 21,000
21,000

Accounts Payable
Balance 19,000
(2) 4,000
(5) 15,000
8,000
Share Capital—Ordinary
Balance 30,000
30,000

Retained Earnings
Balance 11,000
11,000

Dividends
(9) 3,000
3,000

Repair Services Revenue

(7) 15,000
15,000

Advertising Expense
(1) 1,000
1,000

Miscellaneous Expense
(3) 2,000
2,000
Trans. Account Titles and Explanation Debit Credit
1 Cash $ 570
Accounts Receivable $ 570
yang benar 750 jadi ditambah 180 (750-570)
Cash $ 180
Accounts Receivable $ 180

2 Supplies $ 620
Accounts Payable $ 620
yang benar dibeli komputer
Equipment $ 620
Supplies $ 620

3 Accounts Receivable $ 890

Service Revenue $ 89
Service Revenue kurang sebesar 801, jurnal dibalik semua
lalu buat jurnal baru
Service Revenue $ 89
Accounts Receivable $ 890

Accounts Receivable $ 890

Service Revenue $ 890

4 Menambahkan saldo Salaries & Wage expense sesar 700 krn blm diposting

5 Accounts Payable $ 390

Cash $ 309
Salah Jurnal --> dibalik semua agar 0 (nol) lalu buat jurnal baru
Accounts Payable $ 390
Cash $ 309

Accounts Payable $ 309

Cash $ 309

6 Salaries & Wage Expense $ 600

Cash $ 600
Harusnya Dividen bukanSalaries & Wage Expense
Dividen $ 600
Salaries & Wage Expense $ 600
$ 6,067 $ 6,067

SYED MOIZ CO.

 Trial Balance
30-Jun-11
NS (salah)
Debit Credit
Cash $ 3,840
Accounts ReceivablE $ 2,898
Supplies $ 800
Equipment $ 3,000
Accounts Payable $ 2,666
Unearned Service Revenue $ 2,200
Share Capital—Ordinary $ 9,000
Dividends $ 800
Service Revenue $ 2,380
Salaries and Wages Expense $ 3,400
Utilities Expense $ 910
$ 14,008 $ 17,886
 Cash Acc.Receivable
1 $ 180 $ 309 3 $ 890 $ 180 1
5 $ 309 $ 890 3
$ 489 $ 309 $ 890 $ 1,070
$ 180 $ 180

Equipment Supplies
2 $ 620 $ 620 2

Service Revenue Accounts Payable

3 $ 89 $ 890 3 $ 390
$ 801 5 $ 309
$ 699

Dividen Salaries & Wage Expense

6 $ 600 $ 700 $ 600 6
$ 100

CO.
ce
1
Koreksi NERACA SALDO
Debit Credit Debit Credit
$ 7,860 $ 4,020
$ 180 $ 2,718
$ 620 $ 180
$ 620 $ 3,620
$ 699 $ 1,967
$ 4,400 $ 2,200
$ 9,000
$ 600 $ 1,400
$ 801 $ 3,181
$ 100 $ 3,500
$ 910
$ 9,879 $ 6,001 $ 16,348 $ 16,348