PT NANO

WORKSHEET
PER 31 DEC 2019
TRAIAL BALANCE ADJUSTMENT
NO PERKIRAAN
DR CR DR CR
1.1 CASH 292,675
1.2 ACCOUNT RECEIVABLE 67,100
1.3 ALLOWANCE FOR BAD DEBT 3,500
1.4 DIRECT MATERIAL INVENTORY 62,000
1.5 WORK IN PROCESS INVENTORY 55,000
1.6 FINISH GOOD INVENTORY 78,500
1.7 FACTORY SUPPLIES 5,700
1.8 PREPAID INSURANCE 1,250
1.9 LAND 50,000
1.10 FACTORY BUILDING 240,000
1.11 ACC.DEPRE OF FACTORY BUILDING 31,000
1.12 FACTORY EQUIPMENT 446,000
1.13 ACC.DEPRE OF FACTORY EQUIPMENT 111,500
2.1 ACCOUNT PAYABLE 45,600
2.2 SALARIES PAYABLE 19,200
3.1 CAPITAL STOCK 200,000
3.2 RETAINED EARNINGS 537,325
3.3 DIVIDEN 46,000
4.1 SALES 915,800
5.1 DIRECT MATERIAL PURCHASES 220,800
5.2 DIRECT LABOUR 214,250
5.3 INDIRECT LABOUR 48,350
5.4 HEAT, LIGTH AND POWER FACTORY 31,550
5.5 FACTORY INSURANCE EXPENSE 4,750
TOTAL 1,863,925 1,863,925
Penyesuaian :
1. Gaji yang masih harus dibayar : TK langsung Rp. 6.000 dan TK tidak langsung Rp. 850
2. Penyusutan bangunan pabrik Rp. 8.000
3. Perlengkapan pabrik yang tersisa 1.500
4. Persediaan akhir untuk bahan baku Rp. 55.000, barang dalam proses Rp. 59.000 dan barang jadi Rp. 85.000
 PT NANO Nama :
WORKSHEET NIM :
ER 31 DEC 2019 TTD :
AS ADJUSTED COGM INCOME STATEMENT
DR CR DR CR DR CR
 Diminta :
Jurnal penyesuaian, laporan keuangan. Jurnal penutup dan jurnal pembalik

di Rp. 85.000
 BALANCE SHEET
DR CR
an jurnal pembalik