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Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 2
Chapter 2
Accounting Fundamental Reviews
Kassi Handover purchased a small café in a northern
Texas town with $600,000 of her own money. Help her
prepare her T accounts for the first month of operations
using the following information.
a. Kassi invested $600,000 cash in the café.
Cash
Owners’ Equit
b. Kassi purchased $ 3,500 in food , all of which to be paid
next month (accounts payable)
Food Inventory
Accounts Payable
Bina Nusantara University
3
c. Kassi generated $10,000 in revenue, all received in cash.
Cash
Revenue
d. Kassi paid her employees $3,600 this month with payroll
checks (cash account)
Cash
Salaries and Wages