Istiakuntansi’s Weblog

Agustus 26, 2008


Filed under: Uncategorized — Tag: — istiakuntansi @ 8:15 am

Do the question below and collect your work book for the latest at August 30, 2008!

Sinta open a service business. She is the sole owner of the proprietorship, which she names “SINTA Beauty Centre”. During the first month of operation, July 20XX, Sinta engages in the following transactions:

  1. Sinta invested Rp 35.000.000,00 cash to start the business.
  2. Purchased Rp 350.000,00 of supplies on account.
  3. Paid Rp 30.000.000,00 to acquire land as a future building site.
  4. Earned service revenue  and received cash of Rp 1.900.000,00
  5. Paid cash Rp 100.000,00 on accounts payable.
  6. Paid cash expenses for rent, rp 400.000,00 and utilities Rp 100.000,00.
  7. Sold supplies for cost of Rp 150.000,00.
  8. Withdrew Rp 1.200.000,00 cash for personal use.


a. Analyze the preceding transactions in terms of their effects on the accounting equation!

b. Prepare the income statement, statement of owner’s equity and balance sheet of the business after recording the transaction!


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