Please Help me !


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I got problem with my adjusting trial balance, and the transactions. and there is my answer, if it wrong please correct my answer. My ledger is attached above
Here is the questions:

On October 1, 2021, Najjmi Kutilang launched a computer services company called NAJJ Computer., which provides consulting services, computer system installations and program development. Kutilang adopts the calendar year for reporting purposes and expects to prepare the company’s first set of financial statements on December 31, 2021. NAJJ’s initial chart of accounts follows:





No.
Account Title
No.
Account Title
101Cash302N. Kutilang, Withdrawals
106Account Receivable403Computer Service Revenue
126Computer Supplies612Depreciation Expense - Office equipment
128Prepaid Insurance613Depreciation Expense - Computer equipment
131Prepaid Rent623Wages Expenses
163Office Equipment625Salaries Expense
164Accumulated Depreciation - Office equipment637Insurance Expense
167Computer Equipment640Rent Expense
168Accumulated Depreciation- Computer equipment652Computer supplies expense
201Account Payable655Advertising Expenses
210Wages Payable676Mileage Expenses
232Unearned Service Revenue677Miscellaneous Expenses
301N. Kutilang, Capital684Repair Expenses- Computer


The followings are transactions for the NAJJ Computer Sdn. Bhd.:



Oct.1Najjmi Kutilang invested RM55,000 cash, a RM20,000 computer equipment and RM8,000 of office equipment in exchange for N. Kutilang’s capital.
1Najjmi Kutilang hired Jasmine Jenkin as a clerk with salary of RM750 per month.
2NAJJ paid RM4,400 cash for four months’ rent.
3NAJJ purchased RM1,420 of computer supplies on credit from Harris Office Products.
5NAJJ paid RM2,400 cash for one year’s premium on a property and liability insurance policy.
6NAJJ billed Easy Leasing RM6,200 for services performed in installing a new Web Server.
8NAJJ paid RM1,420 cash for the computer supplies purchased from Harris Office Products on October 3.
10NAJJ hired Lyn Addie as a part time technician for RM50 per day, as needed.
12NAJJ billed Easy Leasing another RM1,400 for services performed.
15NAJJ received RM4,800 cash from Easy Leasing as partial payment on its account.
17NAJJ paid RM805 cash to repair computer equipment that was damaged when moving it.
20NAJJ paid RM1,940 cash for an advertisement in Padang News.
22NAJJ received RM1,400 cash from Easy leasing on its account.
28NAJJ billed IFM Company RM5,208 for service performed.
31NAJJ paid Jasmine’ salary for October 2021.
31NAJJ paid RM875 cash for Lyn Addie wages for seven days work.
31Najjmi Kutilang withdrew RM3,600 cash from the company for personal use.
Nov1NAJJ reimbursed Najjmi Kutilang in cash for business automobile mileage allowance (Najjmi Kutilang logged 1,000 km at RM0.32 per km).
2NAJJ received RM4,633 cash from Liu Corporation for computer services performed.
5NAJJ purchased computer supplies for RM1,125 cash from Harris Office Products.
8NAJJ billed Gomez Enterprise RM5,668 for service performed.
13NAJJ received notification from Alex’s Engineering Enterprise that NAJJ Computer Sdn. Bhd. bid of RM3,950 for an upcoming project is accepted.
18NAJJ received RM2,208 cash from IFM Company as partial payment of the October 28 bil.
22NAJJ donated RM250 cash to the Rumah Anak Yatim Tuaran in the company’s name.
24NAJJ completed work for Alex’s Engineering Enterprise and sent it bill for RM3,950.
25NAJJ sent another bill to IFM Company for the past due amount of RM3,000.
28NAJJ reimbursed Najjmi Kutilang in cash for business automobile mileage (1,200 km).
30NAJJ paid Jasmine’ salary for November 2021.
30NAJJ paid RM 1,750 cash for Lyn Addie’s wages for 14 days’ work.
30Najjmi Kutilang withdrew RM2,000 cash from the company for personal use.
Dec2Paid RM1,025 cash to Hillside Mall for NAJJ Computer Sdn. Bhd.’ Share of mall advertising costs.
3Paid RM500 cash for minor repairs to the company’s computer.
4Received RM3,950 cash from Alex’s Engineering Enterprise For the receivable from November.
10Paid cash to Lyn Addie for six days of work at the rate of RM50 per day.
14Notified by Alex’s Engineering Enterprise That NAJJ’s bid of RM7,000 on a proposal project has been accepted. Alex’s paid an RM1,500 cash advance to NAJJ Computer Sdn. Bhd..
15Purchased RM1,000 of computer supplies on credit from Harris Office Products.
16Sent a reminder to Gomez Enterprise to pay the fee for services recorded on November 8.
20Completed a project for Liu Corporation and received RM5,625 cash.
22-26Took the week off for the holidays.
28Received RM3,000 cash from Gomez Enterprise on its receivable.
29Reimbursed Najjmi Kutilang’s business automobile mileage (600 km at RM0.32 per km).
31NAJJ paid Jasmine’ salary for December 2021.
31Najjmi Kutilang withdrew RM1,300 cash from the company for personal use.




The following additional facts are collected for use in making adjusting entries prior to preparing financial statements for the company’s first three months.

  • The December 31 balance of computer supplies shows RM580 still available.
  • Three months have expired since the 12-months insurance premium was paid in advance.
  • As of December 31, Lyn Addie has not been paid for four days of work at RM50 per day.
  • The company’s computer and office equipment are expected to have a five-year life with no salvage value. NAJJ decided to use straight line method for the depreciation expenses estimation.
  • Three of the four months’ prepaid rent has expired.




Required (PART 1):

  • Prepare journal entries to record each of the transactions for NAJJ Computer Sdn. Bhd.
  • Open ledger account and post the journal entries to each of the account.
  • Prepare an unadjusted trial balance as of the end of December 2021.
  • Prepare adjusting entries. Post those entries to the accounts in the ledger
  • Prepare an adjusted trial balance as of December 31, 2011.
Prepare a post-closing trial balance as of December 31, 2021.

This is my answer, if it wrong please correct my answer

1. general Journal


DateDescriptionPost Ref.DebitCredit
October
1​
Cash
101​
RM 55.000
Computer Equipment
106​
RM 20.000
Office Equipment
163​
RM 8.000
N. Kutilang, Capital
301​
RM 83.000
2​
Prepaid Rent
640​
RM 4.400
Cash
101​
RM 4.400
3​
Computer Supplies
126​
RM 1.420
Account Payable
201​
RM 1.420
5​
Prepaid Insurance
128​
RM 2.400
Cash
101​
RM 2.400
6​
Account Receivable
106​
RM 6.200
Computer Services Revenue
403​
RM 6.200
8​
Account Payable
201​
RM 1.420
Cash
101​
RM 1.420
12​
Account Receivable
106​
1400​
Computer Services Revenue
403​
1400​
15​
Cash
101​
RM 4.800
Account Receivable
106​
RM 4.800
17​
Repair Expense - Computer
684​
RM 805
Cash
101​
RM 805
20​
Advertising Expense
655​
RM 1.940
Cash
101​
RM 1.940
22​
Cash
101​
RM 1.400
Account Receivable
106​
RM 1.400
28​
Account Receivable
106​
RM 5.208
Computer Service RevenueRM 5.208
31​
Salaries Expense
625​
RM 750
Cash
101​
RM 750
31​
Wages Expense
623​
RM 875
Cash
101​
RM 875
31​
N. Kutilang, Withdrawals
302​
RM 3.600
Cash
101​
3600​
Nov
1​
Mileage Expense
676​
320​
Cash
101​
320​
2​
Cash
101​
4633​
Computer Service Revenue
403​
4633​
5​
Computer Supplies
126​
1125​
Cash
101​
1125​
8​
Account Receivable
106​
5668​
Computer Service Revenue
403​
5668​
18​
Cash
101​
2208​
Account Receivable
106​
2208​
22​
Miscellaneous Expenses
677​
250​
Cash
101​
250​
24​
Account Receivable
106​
3950​
Computer Service Revenue
403​
3950​
28​
Mileage Expense
676​
384​
Cash
101​
384​
30​
Salaries Expense
625​
750​
Cash
101​
750​
30​
Wages Expense
623​
1750​
Cash
101​
1750​
30​
N. Kutilang, Withdrawals
302​
2000​
Cash
101​
2000​
December
2​
Advertising Expense
655​
1025​
Cash
101​
1025​
3​
Repairs expense - Computer
684​
500​
Cash
101​
500​
4​
Cash
101​
3950​
Account Receivable
106​
3950​
10​
Wages Expense
623​
300​
Cash
101​
300​
14​
Cash
101​
1500​
Unearned Computer Service Revenue
232​
1500​
15​
Computer Supplies
126​
1000​
Account Payable
201​
1000​
20​
Cash
101​
5625​
Computer Service Revenue
403​
5625​
28​
Cash
101​
3000​
Account Receivable
106​
3000​
29​
Mileage Expense
676​
192​
Cash
101​
192​
31​
Salaries Expense
625​
750​
Cash
101​
750​
31​
N. Kutilang, Withdrawals
302​
1300​
Cash
101​
1300​

2. Unadjusted Trial Balance

NAJJ Computer
Unadjusted Trial Balance
31 December 2021
CashRM 55.280
Account ReceivableRM 7.068
Computer SuppliesRM 3.545
Prepaid InsuranceRM 2.400
Prepaid RentRM 4.400
Office EquipmentRM 8.000
Accumulated Depreciation - Office Equipment
Computer EquipmentRM 20.000
Accumulated Depreciation - Computer Equipment
Account PayableRM 1.000
Wages Payable
Unearned Service RevenueRM 1.500
N. Kutilang, CapitalRM 83.000
N. Kutilang, WithdrawalsRM 6.900
Computer Service RevenueRM 32.684
Depreciation Expense - Office Equipment
Depreciation Expense - Computer Service
Wages ExpenseRM 2.925
Salaries ExpenseRM 2.250
Insurance Expense
Rent Expense
Computer Supplies Expense
Advertising ExpensesRM 2.965
Mileage ExpenseRM 896
Miscellaneous ExpenseRM 250
Repair Expenses - ComputerRM 1.305
RM 118.184RM 118.184

3. Adjusting Entries

DateDescriptionPost Ref.DebitCredit
December
31​
Computer Supplies Expense
652​
2965​
Computer Supplies
126​
2965​
31​
Insurance Expense
637​
600​
Prepaid Insurance
128​
600​
31​
Wages Expense
623​
200​
Wages Payable
210​
200​
31​
Depreciation Expense - Computer Equipment
613​
1000​
Accumalated Depreciation - Computer Equipment
168​
1000​
31​
Depreciation Expense - Office Equipment
612​
400​
Accumalated Depreciation - Office Equipment
164​
400​
31​
Rent Expense
640​
3300​
Prepaid Rent
131​
3300​

4. Adjusted trial balance

NAJJ Computer
Unadjusted Trial Balance
31 December 2021
CashRM 55.280
Account ReceivableRM 7.068
Computer SuppliesRM 580
Prepaid InsuranceRM 2.000
Prepaid RentRM 1.100
Office EquipmentRM 8.000
Accumulated Depreciation - Office EquipmentRM 400
Computer EquipmentRM 20.000
Accumulated Depreciation - Computer EquipmentRM 1.000
Account PayableRM 1.000
Wages PayableRM 200
Unearned Service RevenueRM 1.500
N. Kutilang, CapitalRM 83.000
N. Kutilang, WithdrawalsRM 6.900
Computer Service RevenueRM 32.684
Depreciation Expense - Office EquipmentRM 400
Depreciation Expense - Computer ServiceRM 1.000
Wages ExpenseRM 3.125
Salaries ExpenseRM 2.250
Insurance ExpenseRM 400
Rent ExpenseRM 3.300
Computer Supplies ExpenseRM 2.965
Advertising ExpensesRM 2.965
Mileage ExpenseRM 896
Miscellaneous ExpenseRM 250
Repair Expenses - ComputerRM 1.305
RM 121.184RM 118.384
 
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kirby

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The Forum policy is that you do the work before asking questions and you have done that. So, assuming your unadjusted trial balance is correct then the errors are in the adjusted trial balance as follows:

Prepaid Insurance should be $2,400 -600= 1,800 not 2000
The Accum Depreciation for Office and Computer are both shown as debit balances. They are credit balances.
Insurance Expense is shown as 600 and should be 400.

Overall, you are on the right path. You need the discipline to go back over your work until you find the errors. I know you get tired and dispirited when things do not balance but going back over your work is the only way to attack the problem.

Good Luck!
 

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