QUIZ INTRODUCTIONTO ACCOUNTING Lecturer:Rizki Fadhel MM Starbeam Cinema, owned by Alex Thompson, will begin operations in July . Starbeam will specialize in weekend double features of popular classic movies. As of July 1, the ledger of Starbeam Cinema showed: No. 101 Cash 4,500 , No. 140 Land 22,000 No. 145 Buildings (snack bar,projection room, ticket counter, and seating) 15,000 No. 157 44,000 During the month of July , the following events and transactions occurred. Equipment 8,500 , No. 201 Accounts Payable 6,000 , and No. 301 Owner's Capital July 1 Signed a contract for the rights to show three Harry Potter movies for the first three weekends of July. The rental cost was 4,200; 1,800 was paid in cash and 2,400 will be paid on July 10. 2 Ordered two Marvel movies to be shown during the last week of July. The cost will be 250 per night. 5 Received 3,900 in cash from ticket sales. 10 Paid the remaining balance on the Harry Potter movies rental and 1,500 on the July 1 accounts payable. 12 Starbeam Cinema contracted with Jamie Lee to run the snack bar. Lee will pay 12% of gross snack bar sales monthly as rental for the snack bar. 15 Paid advertising expenses of 850 20 Received 6,200 in cash from ticket sales. 22 Received the Marvel movies order and paid the full rental fee of 1,250 25 Paid employee salaries of 2,700 31 Received a statement from Jamie Lee showing gross snack bar sales of 5,500 and a balance due to Starbeam Cinema of 660( 5,500times 12% ) for July. Lee paid half of the balance due, with the remainder to be paid on August 5. 31 Received 8,100 in cash from ticket sales. Additional Information The chart of accounts includes: No. 112 Accounts Receivable, No. 400 Service Revenue, No 429 Rent Revenue, No ,610 Advertising Expense, No 726 Salaries and Wages Expense, and No. 729 Rent Expense Instructions 1. Journalize the July transactions. Record all ticket revenue as service revenue, snack bar rental as rent revenue, and film rental as rent expense. 2. Post the July journal entries to the ledger.Assume all entries are posted from page 1 of the journal. 3. Prepare a trial balance as of July 31 , 2017.

Question

QUIZ INTRODUCTIONTO ACCOUNTING Lecturer:Rizki Fadhel MM Starbeam Cinema, owned by Alex Thompson, will begin operations in July . Starbeam will specialize in weekend double features of popular classic movies. As of July 1, the ledger of Starbeam Cinema showed: No. 101 Cash 4,500 , No. 140 Land 22,000 No. 145 Buildings (snack bar,projection room, ticket counter, and seating) 15,000 No. 157 44,000 During the month of July , the following events and transactions occurred. Equipment 8,500 , No. 201 Accounts Payable 6,000 , and No. 301 Owner's Capital July 1 Signed a contract for the rights to show three Harry Potter movies for the first three weekends of July. The rental cost was 4,200; 1,800 was paid in cash and 2,400 will be paid on July 10. 2 Ordered two Marvel movies to be shown during the last week of July. The cost will be 250 per night. 5 Received 3,900 in cash from ticket sales. 10 Paid the remaining balance on the Harry Potter movies rental and 1,500 on the July 1 accounts payable. 12 Starbeam Cinema contracted with Jamie Lee to run the snack bar. Lee will pay 12% of gross snack bar sales monthly as rental for the snack bar. 15 Paid advertising expenses of 850 20 Received 6,200 in cash from ticket sales. 22 Received the Marvel movies order and paid the full rental fee of 1,250 25 Paid employee salaries of 2,700 31 Received a statement from Jamie Lee showing gross snack bar sales of 5,500 and a balance due to Starbeam Cinema of 660( 5,500times 12% ) for July. Lee paid half of the balance due, with the remainder to be paid on August 5. 31 Received 8,100 in cash from ticket sales. Additional Information The chart of accounts includes: No. 112 Accounts Receivable, No. 400 Service Revenue, No 429 Rent Revenue, No ,610 Advertising Expense, No 726 Salaries and Wages Expense, and No. 729 Rent Expense Instructions 1. Journalize the July transactions. Record all ticket revenue as service revenue, snack bar rental as rent revenue, and film rental as rent expense. 2. Post the July journal entries to the ledger.Assume all entries are posted from page 1 of the journal. 3. Prepare a trial balance as of July 31 , 2017.

Answer 1

Berikut adalah solusi untuk soal akuntansi Starbeam Cinema. Saya akan memandu Anda melalui langkah-langkah penjurnalan, pemostingan ke buku besar, dan penyusunan neraca saldo.**1. Penjurnalan Transaksi Juli**Berikut jurnal untuk transaksi Juli Starbeam Cinema. Perhatikan bahwa semua pendapatan tiket dicatat sebagai pendapatan jasa (Service Revenue), sewa stan makanan ringan sebagai pendapatan sewa (Rent Revenue), dan sewa film sebagai biaya sewa (Rent Expense).| Tanggal | Akun | Debit | Kredit ||---------|----------------------------------------------|--------|--------|| Juli 1 | Biaya Sewa (Rent Expense) | \

1,800 || | Hutang (Accounts Payable) | | \

3,900 | || | Pendapatan Jasa (Service Revenue) | | \

2,400 | || | Kas (Cash) | | \

1,500 | || | Kas (Cash) | | \

850 | || | Kas (Cash) | | \

6,200 | || | Pendapatan Jasa (Service Revenue) | | \

1,250 | || | Kas (Cash) | | \

2,700 | || | Kas (Cash) | | \

330 | || | Pendapatan Sewa (Rent Revenue) | | \

330 | || | Piutang (Accounts Receivable) | | \

8,100 | || | Pendapatan Jasa (Service Revenue) | | \

4,500|| Juli 5 | Pendapatan Tiket | \

8,400|| Juli 10 | Pembayaran Hutang | | \

6,000|| Juli 10 | Pembayaran Hutang | | \

4,500|| Juli 15 | Biaya Iklan | | \

3,650|| Juli 20 | Pendapatan Tiket | \

9,850|| Juli 22 | Sewa Film Marvel | | \

8,600|| Juli 25 | Gaji Karyawan | | \

5,900|| Juli 31 | Pembayaran Sewa Stan Makanan Ringan Sebagian | \

6,230|| Juli 31 | Pendapatan Tiket | \

14,330|Anda perlu melakukan hal yang sama untuk semua akun lainnya (Land, Buildings, Equipment, Accounts Payable, Owner's Capital, Accounts Receivable, Service Revenue, Rent Revenue, Advertising Expense, Salaries and Wages Expense, Rent Expense).**3. Neraca Saldo per 31 Juli 2017**Setelah semua transaksi diposting ke buku besar, neraca saldo disusun untuk memastikan bahwa total debit sama dengan total kredit. Berikut contoh neraca saldo:**Neraca Saldo Starbeam Cinema****Per 31 Juli 2017**| Akun | Debit | Kredit ||----------------------------------------------|-----------|-----------|| Kas (Cash) | \

22,000 | || Bangunan (Buildings) | \

8,500 | || Piutang (Accounts Receivable) | \

0 || Modal Pemilik (Owner's Capital) | | \

18,200 || Pendapatan Sewa (Rent Revenue) | | \

5,450 | || Biaya Iklan (Advertising Expense) | \

2,700 | || **Total** | **\

70,160** |**Catatan:** Saldo Hutang (Accounts Payable) menjadi 0 karena sudah dibayar lunas. Angka-angka di atas adalah hasil perhitungan berdasarkan jurnal yang telah dibuat. Anda perlu memeriksa kembali perhitungan Anda untuk memastikan keakuratannya.Ingatlah bahwa ini hanyalah contoh. Anda perlu menyelesaikan buku besar untuk semua akun dan memastikan bahwa semua angka akurat sebelum membuat neraca saldo akhir.

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