Subject: Accounting Principles $($IPIEF$)$

$23$rd$.$January $2023\%$

Lecturer: Prof. Rizal$*$Yaya PhD$.$ Ak$.$ CA ${?}^{}$

Duration: $150$ minutes ${?}^4$

c

$9$

Case: $1.($total point $*40\%)9$

Presented here are the accounts of Trott Company for the year ended December $31,2012$

a

Land

Note payable

Property tax expense

Trott, drawing

Rent expense

Salary expense

Salary payable

Service revenue

Supplies

Trott, capital, $12/31/2011$

$ $32,000$

$14,000$

$1,700$

$17,000$

$137,900$

$6,000$

$17,000$

$2,000$

$6,000$

Required: $4$

Prepare Trott's income statement, statement of owner's equity and balance sheet! $$

G

Case $2($total print $60\%)q$

qI

July, the medical pactice combleted the following transactions: ${?}^{-}$

$$

The business uses the following accounts: Cash; Accounts receivable; Supplies; Land; ${?}^4$

Accounts payable; Notes payable; Yung, capital; Yung, drawing; Service revenue;$4$

Salary expense; Rent expense; and Utilities expense. ${?}^q$

Journalize each transaction $(20\%$

Post the transactions to the $T-$accounts, using transaction dates as posting references ${?}^4$

in the ledger accounts. $*(20\%{)}^4$

Prepare the trial balance of Vernon Yung, M$.$D$.$ at July $31,2012.(20\%)4$

Prepare the financial statements