DYNAMO COMPANY

NERACA SALDO
31 MARET 2006
Sebelum Disesuaikan
DEBIT KREDIT
Kas 4,750
Piutang Usaha 17,400
1 Perlengkapan 3,880
2 Asuransi dibayar dimuka 4,800
Tanah 47,500
Gedung 111,590
3 Akm penyusutan gedung 56,600
Truk 73,000
4 Akm penyusutan Truk 11,800
5 Utang Usaha 6,920
6 Utang Gaji
7 Pendapatan Jasa diterima di muka 6,400
Modal joy autry 125,600
Penarikan Joy Autry 5000
8 Pendapatan Jasa 152,680
9 Beban Gaji 73,600
10 Beban Pensy Truk
Beban Sewa 9600
11 Beban Perlengkapan
12 Beban Utilitas 6200
13 Beban Penyusutan Gedung
Beban Pajak 1720
14 Beban Asuransi
Beban Rupa rupa 960

TOTAL 360,000 360000

DEBIT
1. Supplies Expense 2705
Supllies

DEBIT
2. Insurance Expense 1600
Prepaid Insurance

DEBIT
3. Deprecition Of building Expense 4100
Accumulated Depreciation of Building

DEBIT
4. Depreciation of Truck Expense 8500
 Accumulated Depreciation of Truck

DEBIT
5. Utility Expense 515
Account Payable

DEBIT
6. Salaries Expesne 1080
Salaries Payable

DEBIT
7. Fare Income 1650
Unearned Revenue
 Sesudah Disesuaikan
DEBIT KREDIT
4750
17400
1175
3200
47500
111590
60700
73000
20300
7435 515
1080
4750 1,650
125600
5000
154,330
74,680
8,500
9,600
2,705
6,715
4,100
1,720
1,600
960

374195 374195

KREDIT

2705

KREDIT

1600

KREDIT

4100

KREDIT
8500

KREDIT

515

KREDIT

1080

KREDIT

1650
 Berserk Company
Neraca Saldo
31 Desember 2006

Sebelum Disesuaikan
DEBIT
Kas 3,700
7 Piutang Usaha 18,900
1 Asuransi dibayar dimuka 4,800
2 Perlengkapan 1,320
Tanah 75,000
Gedung 141,500
3 Akm penyusutan gedung
Peralatan 90,200
4 Akm penyusutan Peralatan
Utang Usaha
6 Utang Gaji dan upah
5 Sewa Diterima dimuka
Modal Ethe Priangle
Penarikan Ethel Pringle 10000
7 Pendapatan Jasa
5 Pendapatan Sewa
6 Beban gaji dan Upah 95580
Beban Utilitas 28250
Beban Iklan 15,200
Beban Reparasi 11500
Beban Rupa rupa 4050
1 Beban Asuransi
2 Beban Perlengkapan
3 Beban Penyusutan gedung
4 Beban Penyusutan Peralatan

TOTAL 500,000

1. Insurance Expense
Prepaid Insurance

2. Supplies Expense
 Supplies

3. Deprecition Of building Expense

Accumulated Depreciation of Building

4. Deprecition Of Equipment Expense

Accumulated Depreciation of Equipment

5. Unearned Rent
Rent Income

6. Wages And Salaries Expense

Wages And Salaries Payable

7. Account Receivable
Fees Earned
uaikan Penyesuaian Setelah Disesuaikan
KREDIT DEBIT KREDIT DEBIT KREDIT
3,700
3,200 22,100
3200 1,600
1040 280
75,000
141,500
91,700 1,320 93,020
90,200
65,300 4,100 69,400
8,100 8,100
1,760 1,760
4500 3000 1500
134,000 134,000
10000
196,400 3,200 199,600
3,000
1760 97,340
28,250
15,200
11500
4050
3200 3200
1040 1040
1320 1320
4100 4100

500000 510,380 510380

DEBIT KREDIT
3200
3200

DEBIT KREDIT
1040
 1040

DEBIT KREDIT
1320
1320

DEBIT KREDIT
4100
4100

DEBIT KREDIT
3000
3000

DEBIT KREDIT

DEBIT KREDIT
3200
3200
 DANCIN MUSIC
NERACA SALDO
31 MEI 2006

Sebelum Disesuaikan
DEBIT
Kas 7,330
1 Piutang Usaha 1,760
2 Perlengkapan 920
3 Asuransi Di Bayar di Muka 3,360
Peralatan Kantor 5,000
4 Akm PenyusutanPeralatan Kantor
Utang Usaha
6 Utang Upah
5 Pendapatan diterima dimuka
Modal Shannon Burns
Penarikan Shannon Burns 2250
5 1 Pendapatan Jasa
6 Beban Upah 2800
Beban Sewa Kantor 2600
Beban sewa Peralatan 1150
Beban Utilitas 860
Beban Musik 1780
Beban Iklan 1300
2 Beban Perlengkapan 180
Beban Rupa-rupa 470
4 Beban Penyusutan Peralatan Kantor
3 Beban Asuransi

TOTAL 31,760

1. Account Receivable
Fees Earned
2. Supplies Expense
Supplies

3. Insurance Expense
Prepaid Insurance

4. Deprecition Of Equipment Expense

Accumulated Depreciation of Equipment

5. Unearned Revenue
Fees Earned

6. Wages Expense
Wages Payable
esuaikan Penyesuaian Setelah Disesuaikan
KREDIT DEBIT KREDIT DEBIT KREDIT
7,330
1,200 2,960
750 170
140 3,220
5,000
100 100
5750 5750
130 130
4,800 2,400 2,400
10000 10000
2,250
11,210 3,600 14,810
130 2,930
2600
1150
860
1780
1300
750 930
470
100 100
140 140

31760 33,190 33190

DEBIT KREDIT
1200
1200
DEBIT KREDIT
750
750

DEBIT KREDIT
140
140

DEBIT KREDIT
100
100

DEBIT KREDIT
2400
2400

DEBIT KREDIT
130
130