Soal Kasus. Kasus 1 : Designs Business. Create by: Irsan Lubis,SE.Ak. Campus
LPMB/STEI Ciledug. Mrs. Lisdia has started a business of designing clothing ...
Mrs. Lisdia has started a business of designing clothing and selling her designs to clothing manufacturers. Her business is called in brand "Liz Designs" Some transactions during the first month of operations looks like the following: January 02
Mrs Lisdia invested Rp.100.000.000 of her personal savings into a new business by opening account on BCA in the name of Liz Designs Account.
January 04
The company bought Rp.2.000.000 of design supplies (such as paper, colored markers, etc) and paid cash.
January 06
The company bought a drafting and design table for Rp.9.000.000 on account.
January 08
Mrs Lisdia did some designs for a client who paid Rp.3.000.000 cash
January 12
Mrs Lisdia did some designs for another client who promised to pay her Rp.4.000.000 in the near future
January 15
Mrs Lisdia decided to rent a small studio in which to do her design work. The monthly rent is Rp.700.000 She started renting in the middle of the month, so her first payment was Rp.350.000
January 18
The company paid Rp.4.500.000 of the debt incurred in transaction on January 6.
January 20
The company paid the telephone bill of Rp.60.000
January 25
The client who owed the company on accounts in transaction January 14, paid the Rp.4.000.000
January 30
Mrs Lisdia wrote herself a check for Rp.3.000.000 to pay for personal expenses.
Adjusment for January 31. 1.
Estimed Rp.500.000 of supplies on hand on January 31.
2.
Design Equipment has depreciated one full month, or Rp.150.000
3.
Mrs Lisdia estimates she has completed approximately half of the services owed to the client, Rp.2.000.000 worth.
List of Accounts Bank Accounts Receivable Unearned Design Fee Design Supplies Design Equipment Accumulated Depreciation - Equipment Account Payable Lisdia Capital Withdrawing Design Fee Rent Expense Telephone Expense Supplies Expense Depreciation Expense- Equipment