Istiakuntansi’s Weblog

Agustus 30, 2008

Remidial Test of Accounting (for students who got the grade less than 70)

Filed under: Uncategorized — istiakuntansi @ 2:10 am

Do the question below and collect your answer sheet for the latest at September 3, 2008. (paling lambat tgl 3 September 2008)!

At January 1, 2005, Mr. Abas opened the sole proprietorship as the transportation business which he named “ABAS Trans”.

The following transaction occured during January 2005:

  1. Mr. Abas invested Rp 100.000.000,00 into cash of his business as the beginning equity.
  2. Purchased cash 2 units of vehicle @ Rp 35.000.000,00.
  3. Purchased supplies Rp 1.500.000,00 on account.
  4. Performed accounting service for a client Rp 300.000,00, received cash Rp 100.000,00 and the residual will be paid next month.
  5. Paid cash Rp 1.000.000,00 on the account payable.
  6. Received cash Rp 8.000.000,00 from clients for service revenue earned.
  7. Paid cash the expenses: Salaries expense Rp 1.200.000,00; electricity expense Rp 150.000,00; telephone expense Rp 250.000,00.
  8. The residual of supplies are Rp 500.000,00.
  9. Depreciated the equipment 5% for January 2005.
  10. Mr. Abas drew Rp 2.000.000,00 from cash of business for personal use. 


Input the preceding transactions into Accounting Equation!


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