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  • Ajp Dan Neraca Lajur

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    Ma chezz
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    This document contains a journal entry adjusting accounts for December 2018. It records expenses for equipment, depreciation, rent, revenue received in advance, and advertising paid in advance. It also shows the adjusted trial balance and income statement, with net income of Rp36,633,000.

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    This document contains a journal entry adjusting accounts for December 2018. It records expenses for equipment, depreciation, rent, revenue received in advance, and advertising paid in advance. It also shows the adjusted trial balance and income statement, with net income of Rp36,633,000.

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    © All Rights Reserved
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    21 views5 pages

    Ajp Dan Neraca Lajur

    Uploaded by

    Ma chezz
    This document contains a journal entry adjusting accounts for December 2018. It records expenses for equipment, depreciation, rent, revenue received in advance, and advertising paid in advance. It also shows the adjusted trial balance and income statement, with net income of Rp36,633,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 5

    Jurnal penyesuaian

    Periode bulan desember 2018


    Tanggal Keterangan Debit
    Des 31 Beban perlengkapan salon Rp 7,000,000
    2018 Perlengkapan salon
    Perlengkapan kantor Rp 100,000
    Beban perlengkapan kantor
    31 Beban penyusutan peralatan Rp 3,000,000
    Akumulasi penyusutan peralatan
    30.000.000 x 10%
    31 Beban sewa Rp 9,000,000
    Sewa dibayar dimuka
    12.000.000 x 9/12
    31 Pendapatan diterima dimuka Rp 500,000
    Pendapatan salon
    1.000.000 x 1/2
    31 Iklan dibayar dimuka Rp 200,000
    Beban iklan
    2.000.000 x 1/10
    31 Pendapatan salon Rp 4,000,000
    Pendapatan diterima dimuka
    40.000.000 x 10%
    31 Beban gaji Rp 500,000
    Utang gaji
    31 Piutang bunga Rp 7,000
    Pendapatan bunga
    TOTAL Rp 24,307,000
    Kredit

    Rp 7,000,000

    Rp 100,000

    Rp 3,000,000

    Rp 9,000,000

    Rp 500,000

    Rp 200,000

    Rp 4,000,000

    Rp 500,000

    Rp 7,000
    Rp 24,307,000
    Per

    NERACA SALDO
    NAMA AKUN
    DEBIT KREDIT
    Kas Rp 27,776,000
    Piutang bunga
    Perlengkapan salon Rp 8,000,000
    Perlengkapan kantor
    Sewa dibayar dimuka Rp 12,000,000
    Iklan dibayar dimuka
    Peralatan Rp 30,000,000
    Akum penyusutan peralatan Rp 1,250,000
    Utang usaha Rp 2,000,000
    Pendapatan diterima dimuka Rp 1,000,000
    Utang gaji
    Modal Rp 46,000,000
    Prive Rp 250,000
    Pendapatan salon Rp 40,000,000
    Pendapatan bunga Rp 126,000
    Beban gaji Rp 5,000,000
    Beban iklan Rp 2,000,000
    Beban listrik, air, telp Rp 5,000,000
    Beban perlengkapan kantor Rp 350,000
    Beban perlengkapan salon
    Beban penyusutan peralatan
    Beban sewa
    TOTAL Rp 90,376,000 Rp 90,376,000
    Laba bersih
    Jumlah
    Kertas kerja
    Periode bulan desember 2018

    JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN LABA / RUGI


    DEBIT KREDIT DEBIT KREDIT DEBIT
    Rp 27,776,000
    Rp 7,000 Rp 7,000
    Rp 7,000,000 Rp 1,000,000
    Rp 100,000 Rp 100,000
    Rp 9,000,000 Rp 3,000,000
    Rp 200,000 Rp 200,000
    Rp 30,000,000
    Rp 3,000,000 Rp 4,250,000
    Rp 2,000,000
    Rp 500,000 Rp 4,000,000 Rp 4,500,000
    Rp 500,000 Rp 500,000
    Rp 46,000,000
    Rp 250,000 Rp -
    Rp 4,000,000 Rp 500,000 Rp 36,500,000
    Rp 7,000 Rp 133,000
    Rp 500,000 Rp 5,500,000 Rp 5,500,000
    Rp 200,000 Rp 1,800,000 Rp 1,800,000
    Rp 5,000,000 Rp 250,000
    Rp 100,000 Rp 250,000 Rp 250,000
    Rp 7,000,000 Rp 7,000,000 Rp 7,000,000
    Rp 3,000,000 Rp 3,000,000 Rp 3,000,000
    Rp 9,000,000 Rp 9,000,000 Rp 9,000,000
    Rp 24,307,000 Rp 24,307,000 Rp 93,883,000 Rp 93,883,000 Rp 26,800,000
    Rp 9,833,000
    Rp 36,633,000
    LABA / RUGI NERACA
    KREDIT DEBIT KREDIT
    Rp 27,776,000
    Rp 7,000
    Rp 1,000,000
    Rp 100,000
    Rp 3,000,000
    Rp 200,000
    Rp 30,000,000
    Rp 4,250,000
    Rp 2,000,000
    Rp 4,500,000
    Rp 500,000
    Rp 46,000,000
    Rp 250,000 Rp -
    Rp 36,500,000
    Rp 133,000

    Rp -

    Rp 36,633,000 Rp 62,333,000 Rp 57,250,000


    Rp - Rp - Rp 5,083,000
    Rp 36,633,000 Rp 62,333,000 Rp 62,333,000

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