Hanna Co. adalah
perusahaan yang bergerak dalam bidang rental mobil. Berikut ini adalah neraca
saldo setelah penyesuaian 31 Desember 2015:
Hanna Co.
Adjusted Trial Balance
December 31, 2015 (in $)
|
Account Title
|
Debit
|
Credit
|
|
Interest expense
|
$ 36.000
|
|
|
Goodwill
|
$ 1.234.000
|
|
|
Accumulated depreciation – building
|
|
$ 2.355.000
|
|
Rent Revenue
|
|
$ 10.350.000
|
|
Depreciation expense – building
|
$ 450.000
|
|
|
Interest Revenue
|
|
$ 4.672.000
|
|
Accumulated depreciation – vehicle
|
$ 5.695.000
|
|
|
Supplies expense
|
$ 137.000
|
|
|
Acount receivable
|
$ 1.111.000
|
|
|
Vehicle
|
$ 12.000.000
|
|
|
Depreciation expense – vehicle
|
$ 300.000
|
|
|
Interest payable
|
|
X
|
|
Trademarks
|
$ 1.673.000
|
|
|
Salaries and wages expense
|
$ 5.500.000
|
|
|
Cash
|
$ 3.893.000
|
|
|
Building
|
$ 8.655.000
|
|
|
Depreciation expense – equipment
|
$ 150.000
|
|
|
Equipment
|
$ 3.524.000
|
|
|
Insurance expense
|
$ 528.000
|
|
|
Land
|
$ 7.366.000
|
|
|
Notes receivable
|
$ 679.000
|
|
|
Utilities expense
|
$ 523.000
|
|
|
Retained earning
|
|
$ 4.324.000
|
|
Prepaid insurance
|
$ 835.000
|
|
|
Accumulated depreciation – equipment
|
|
$ 1.462.000
|
|
Dividends
|
$ 6.523.000
|
|
|
Unearned rent revenue
|
|
$ 1.337.000
|
|
Investment property
|
$ 6.211.000
|
|
|
Salaries and wages payable
|
|
$ 3.544.000
|
|
Notes payable
|
|
$ 600.000
|
|
Supplies
|
$ 433.000
|
|
|
Account payable
|
|
$ 2.416.000
|
|
Bank loan
|
|
$ 15.000.000
|
|
Share capital – ordinary
|
|
$ 10.000.000
|
|
TOTAL
|
$ 61.761.000
|
X
|
Keterangan:
a.
Notes
payable yang terbit tanggal 28 Oktober 2015 akan jatuh tempo pada tanggal 28
April 2016 adalah sebesar 20 % dari jumlah yang tertera
b.
Bunga yang
belum dibayarkan perusahaan adalah sebesar 1/6 dari total beban bunga tahun
2015
Diminta: menyusun
income statement, retained earning, dan classified statement of financial
position
Kunci Jawaban
Hanna Co.
Income Statement
For the year ended December 31, 2015
Revenue
Rent Revenue $ 10.350.000
Interest Revenue $ 4.672.000
Total Revenue $15.022.000
Expense
Depreciation expense – vehicle $ 300.000
Depreciation expense – building $ 450.000
Depreciation expense – equipment $ 150.000
Salaries and wages expense $ 5.500.000
Supplies expense $ 137.000
Utilities expense $ 523.000
Insurance expense $ 528.000
Interest expense $ 36.000
Total expense $ 7.624.000
Net income (loss) $ 7.398.000
Hanna Co.
Retained Earning Statement
For the year ended December 31, 2015
Retained earning,
January 1 $
4.324.000
Add: Net Income $ 7.398.000
$ 11.722.000
Less: Dividends $ (6.523.000)
Retained Earning,
December 31 $ 5.199.000
Hanna Co.
Classified Statement of Financial Position
December 31, 2015
Asset
Intangible Asset
Goodwill $ 1.234.000
Trademarks $ 1.673.000 $
2.907.000
Property, Plant, and Equipment
Building $ 8.655.000
Less: Accumulated depreciation – building $ (2.355.000) $ 6.300.000
Vehicle $ 12.000.000
Less: Accumulated depreciation – vehicle $ (5.695.000) $ 6.305.000
Equipment $ 3.524.000
Less: Accumulated depreciation – equipment $ (1.462.000) $
2.062.000
Land $ 7.366.000 $
22.033.000
Long-term investment
Investment property $ 6.211.000
Current Asset
Prepaid insurance $ 835.000
Supplies $ 433.000
Notes receivable $ 679.000
Account receivable $ 1.111.000
Cash $ 3.893.000 $
6.951.000
Total assets $ 38.102.000
Liability and Equity
Equity
Share capital – ordinary $
10.000.000
Retained earning $ 5.199.000 $ 15.199.000
Non current liability
Notes Payable $ 480.000
Bank Loan $
15.000.000 $ 15.480.000
Current liability
Notes Payable $ 120.000
Account payable $ 2.416.000
Salaries and wages payable $ 3.544.000
Unearned rent revenue $ 1.337.000
Interest payable $ 6.000 $ 7.423.000
Total equity and liabilities $ 38.102.000
Catatan:
Ini merupakan contoh soal yang saya buat sendiri dengan referensi dari soal-soal tahun sebelumnya yang diterbitkan oleh Trisakti School of Management mengenai Financial Statement
Soal ini adalah soal yang saya ajukan untuk UTS Lab Akuntansi Dasar 1 dan muncul pada ujian UTS semester ganjil Trisakti School of Management tahun ajaran 2016/2017
Contoh soal ini dipublikasikan dengan maksud penulis untuk berbagi ilmu dengan para pembaca, sebagai bahan pelajaran Akuntansi Dasar 1 dan sebagai referensi bagi para dosen/guru untuk membuat soal ujian.
Terima kasih bagi para pembaca, semoga ilmu ini dapat bermanfaat.
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