PT AKUNTAN - AK 6/D3 Nama :

WORKSHEET NIM :
PER 31 DEC 2016 TTD :
TRAIAL BALANCE ADJUSTMEN AS ADJUSTED COGM INCOME STATEMENT
NO PERKIRAAN
DR CR DR CR DR CR DR CR DR CR
1.1 CASH 19,200
1.2 ACCOUNT RECEIVABLE 66,100
1.3 ALLOWANCE FOR BAD DEBT 2,500
1.4 MERCHANDISE INVENTORY 62,000
1.5 PREPAID RENT 55,000
1.6 PREPAID INTEREST 78,500
1.7 PREPAID INSURANCE 4,700
1.8 SUPPLIES 1,250
1.9 LAND 50,000
1.10 BUILDING 240,000
1.11 ACC.DEPRE OF BUILDING 30,000
1.12 EQUIPMENT 446,000
1.13 ACC.DEPRE OF EQUIPMENT 111,500
2.1 ACCOUNT PAYABLE 45,600
2.2 INCOME TAX PAYABLE 18,200
3.1 CAPITAL STOCK 200,000
3.2 RETAINED EARNINGS 537,325
3.3 DIVIDEN 45,000
4.1 INCOME 67,000
4.2 SALES 915,800
4.3 SALES RETURN AND ALLOWANCE 220,800
4.3 SALES DISCOUNT 214,250
5.1 PURCHASES 48,350
5.2 PURCHASES RETURN AND ALLOWANCE 30,000
5.3 PURCHASES DISCOUNT 12,000
5.4 SALARIES EXPENSE 80,350
5.5 SALES EXPENSES 130,500
5.6 ADMINISTRATION EXPENSE 88,700
5.7 UITILITIES EXPENSE 119,225
TOTAL 1,969,925 1,969,925 -
Penyesuaian : Diminta :
1. Gaji yang masih harus dibayar Rp. 5.750 Jurnal penyesuaian, laporan keuangan, jurnal penutup dan jurnal pembal
2. Penyusutan bangunan Rp. 8.500 dan peralatan Rp. 21.500
3. Perlengkapan yang tersisa 1.300
4. Persediaan akhir Rp. 54.000
5 Piutang tidak tertagih Rp. 1.500
 - AK 6/D3 Nama :
HEET NIM :
EC 2016 TTD :
BALANCE SHEET
DR CR
Jurnal penyesuaian, laporan keuangan, jurnal penutup dan jurnal pembalik
 PT SINAR JAYA
WORKSHEET
PER 31 DEC 2017
TRAIAL BALANCE ADJUSTMEN
NO PERKIRAAN
DR CR DR CR
1.1 CASH 19,200
1.2 ACCOUNT RECEIVABLE 66,100
1.3 ALLOWANCE FOR BAD DEBT 2,500
1.4 MERCHANDISE INVENTORY 62,000
1.5 PREPAID RENT 55,000
1.6 PREPAID INTEREST 78,500
1.7 PREPAID INSURANCE 4,700
1.8 SUPPLIES 1,800
1.9 LAND 50,000
1.10 BUILDING 240,000
1.11 ACC.DEPRE OF BUILDING 30,000
1.12 EQUIPMENT 446,000
1.13 ACC.DEPRE OF EQUIPMENT 111,500
2.1 ACCOUNT PAYABLE 45,600
2.2 INCOME TAX PAYABLE 18,200
3.1 CAPITAL STOCK 200,000
3.2 RETAINED EARNINGS 537,325
3.3 DIVIDEN 45,000
4.1 INCOME 67,550
4.2 SALES 915,800
4.3 SALES RETURN AND ALLOWANCE 220,800
4.3 SALES DISCOUNT 214,250
5.1 PURCHASES 48,350
5.2 PURCHASES RETURN AND ALLOWANCE 30,000
5.3 PURCHASES DISCOUNT 12,000
5.4 SALARIES EXPENSE 80,350
5.5 SALES EXPENSES 130,500
5.6 ADMINISTRATION EXPENSE 88,700
5.7 UITILITIES EXPENSE 119,225
TOTAL 1,970,475 1,970,475
Penyesuaian :
1. Gaji yang masih harus dibayar Rp. 5.400
2. Penyusutan bangunan Rp. 8.500 dan peralatan Rp. 21.500
3. Perlengkapan yang tersisa 1.300
4. Persediaan akhir Rp. 54.000
5 Piutang tidak tertagih Rp. 1.500
T SINAR JAYA Nama :
WORKSHEET NIM :
ER 31 DEC 2017 TTD :
AS ADJUSTED COGM INCOME STATEMENT BALANCE SHEET
DR CR DR CR DR CR DR
Diminta :
Jurnal penyesuaian, neraca lajur dan laporan keuangan
BALANCE SHEET
CR