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  • Tugas Menyelesaikan Siklus PA - M.Alif Primordia Patra

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    Muhammad Alif Primordia Patra
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    The journal entries adjust various expense and revenue accounts. Insurance expense is increased by $375 by debiting the expense and crediting prepaid insurance. Supplies expense is increased by $2,275 by debiting the expense and crediting supplies. Depreciation expense is increased by $750 by debiting accumulated depreciation and crediting the expense. Salaries expense is increased by $175 by debiting the expense and crediting salaries payable. Rent expense is increased by $2,400 by debiting the expense and crediting prepaid rent. Unearned fees is increased by $2,750 by debiting fees earned and crediting the revenue. The total debits and credits are $8,725.

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    Tugas Akuntansi

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    Tugas Menyelesaikan Siklus PA_M.Alif Primordia Patra

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    The journal entries adjust various expense and revenue accounts. Insurance expense is increased by $375 by debiting the expense and crediting prepaid insurance. Supplies expense is increased by $2,275 by debiting the expense and crediting supplies. Depreciation expense is increased by $750 by debiting accumulated depreciation and crediting the expense. Salaries expense is increased by $175 by debiting the expense and crediting salaries payable. Rent expense is increased by $2,400 by debiting the expense and crediting prepaid rent. Unearned fees is increased by $2,750 by debiting fees earned and crediting the revenue. The total debits and credits are $8,725.

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    © All Rights Reserved
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    9 views17 pages

    Tugas Menyelesaikan Siklus PA - M.Alif Primordia Patra

    Uploaded by

    Muhammad Alif Primordia Patra
    The journal entries adjust various expense and revenue accounts. Insurance expense is increased by $375 by debiting the expense and crediting prepaid insurance. Supplies expense is increased by $2,275 by debiting the expense and crediting supplies. Depreciation expense is increased by $750 by debiting accumulated depreciation and crediting the expense. Salaries expense is increased by $175 by debiting the expense and crediting salaries payable. Rent expense is increased by $2,400 by debiting the expense and crediting prepaid rent. Unearned fees is increased by $2,750 by debiting fees earned and crediting the revenue. The total debits and credits are $8,725.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 17

    Ayat Jurnal Penyesuaian

    Diamond Consulting

    Date No. Akun Keterangan Post REF Debit Kredit

    31 55 Insurance Expense 375


    16 Prepaid insurance 375
    31 53 Supplies Expense 2,275
    14 Supplies 2,275
    31 54 Depreciation Expense 750
    19 Accumulated Depreciation 750
    31 51 Salaries Expense 175
    22 Salaries Payable 175
    31 52 Rent Expense 2,400
    15 Prepaid Rent 2,400
    31 23 Unearned Fees 2,750
    41 Fees Earned 2,750
    Jumlah 8725 8725
    WARREN PR 4-5A
    PAGE 196
    Diamond Consulting
    Neraca Saldo
    Saldo Awal Jurnal Penyesuaian
    Neraca saldo setelah penyesuaian
    Lap Laba/Rugi
    NO AKUN NAMA AKUN DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT
    11 Cash 32450 32450
    12 Account Receivable -2200 -2200
    14 Supplies 3800 2,275 1,525
    15 Prepaid Rent 4800 2,400 2,400
    16 Prepaid Insurance 4500 375 4125
    18 Office Equipment 14000 14000
    19 Accumulated Depreciation 750 750
    21 Account Payable 1300 1300
    22 Salaries Payable 175 175
    23 Unearned Fees 5500 2,750 2,750
    31 Steffy Lopez, Capital 45000 45000
    32 Steffy Lopez, Drawing 12500 12500
    41 Fees Earned 22950 2,750 25,700
    51 Salary Expense 3500 175 3675 3675
    52 Rent Expense 2,400 2,400 2,400
    53 Supplies Expense 2,275 2,275 2,275
    54 Depreciation Expense 750 750 750
    55 Insurance Expense 375 375 375
    59 Miscellaneous Expense 1400 1,400 1,400

    74750 74750 75675 75675 10,875


    14,825
    25,700
    Lap Laba/Rugi Laporan Posisi Keuangan
    KREDIT DEBIT KREDIT
    32450
    -2200
    1,525
    2,400
    4125
    14000
    750
    1300
    175
    2,750
    45000
    12500
    25,700

    25,700 64800 49975


    14825
    25,700 64800 64800
    Diamond Consulting
    General Ledger

    Date No. Akun Keterangan PostREF Debit Kredit


    Jul-14 1 11 Cash BB11 13,500
    1 12 Account Receivable BB12 20,800
    1 14 Supplies BB14 3,200
    1 18 Office Equipment BB18 7,500
    1 31 Steffy Lopez, Capital BB31 45,000

    1 15 Prepaid Rent BB15 4,800


    1 11 Cash BB11 4,800

    2 16 Prepaid Insurance BB16 4,500


    2 11 Cash BB11 4,500

    4 11 Cash BB11 5500


    4 23 Unearned Fees BB23 5,500

    5 18 Office Equipment BB18 6,500


    5 21 Account Payable BB21 6,500

    6 11 Cash BB11 15,300


    6 12 Account Receivable BB12 15,300

    10 59 Miscellaneous Expense BB59 400


    10 11 Cash BB11 400

    12 21 Account Payable BB21 5,200


    12 11 Cash BB11 5,200

    12 12 Account Receivable BB12 13,300


    12 41 Fees Earned BB41 13,300

    14 51 Salary Expense BB51 1,750


    14 11 Cash BB11 1,750

    17 11 Cash BB11 9,450


    17 12 Account Receivable BB12 9,450

    18 14 Supplies BB14 600


    18 11 Cash BB11 600
    20 12 Account Receivable BB12 6,650
    20 41 Fees Earned BB41 6,650

    24 11 Cash BB11 4,000


    24 12 Account Receivable BB12 4,000

    26 11 Cash BB11 12,000


    26 12 Account Receivable BB12 12,000

    27 51 Salary Expense BB51 1,750


    27 11 Cash BB11 1,750

    29 59 Miscellaneous Expense BB59 325


    29 11 Cash BB11 325

    31 59 Miscellaneous Expense BB59 675


    31 11 Cash BB11 675

    31 11 Cash BB11 5,200


    31 12 Account Receivable BB12 5,200

    31 12 Account Receivable BB12 3,000


    31 41 Fees Earned BB41 3,000

    31 32 Steffy Lopez, Drawing BB32 12,500


    31 11 Cash BB11 12,500

    Jumlah 158,400 158,400


    BUKU BESAR
    DIAMOND CONSULTING
    ASET DEBIT

    NAMA AKUN: Cash NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    1 Pengisian modal awal JU 1 13500
    1 prepaid rent JU 1 4800
    2 prepaid insurance JU 2 4500
    4 unearned fees JU 4 5500
    6 account receiveble JU 6 15300
    10 miscellaneous expense JU 10 400
    12 account payable JU 12 5200
    14 salary expense JU 14 1750
    17 account receiveble JU 17 9450
    18 supplies JU 18 600
    24 account receiveble JU 24 4000
    26 account payable JU 26 12000
    27 salary expense JU 27 1750
    29 miscellaneous expense JU 29 325
    31 miscellaneous expense JU 31 675
    31 account payable JU 31 5200
    31 steffi lopez, drawing JU 31 12500

    NAMA AKUN: Account Receivable NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU1 20800
    JU6 15300
    JU12 13300
    JU17 9450
    JU20 6650
    JU24 4000
    JU26 12000
    JU31 5200
    JU31 3000

    NAMA AKUN: Supplies NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU 1 3200
    JU18 600

    NAMA AKUN: Prepaid Rent NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU1 4800

    NAMA AKUN: Prepaid Insurance NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU2 4500

    NAMA AKUN: Office Equipment NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU1 7500
    JU5 6500

    NAMA AKUN: Steffy Lopez, Drawing NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU31 12500
    NAMA AKUN: Salary Expense NO AKUN:
    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU14 1750
    JU27 1750

    NAMA AKUN: Miscellaneous Expense NO AKUN:


    TANGGAL KETERANGAN POST REF DEBIT KREDIT

    Jul-14 1 SALDO AWAL


    JU10 400
    JU29 325
    JU31 675
    KEWAJIBAN KREDIT

    NO AKUN: 11 NAMA AKUN: Account Payable


    JUMLAH
    TANGGAL KETERANGAN POST REF
    DEBIT KREDIT
    0 Jul-14 1 SALDO AWAL
    13500 JU5
    8700 JU12
    4200
    9700
    25000
    24600
    19400
    17650
    27100
    26500
    30500
    42500
    40750 NAMA AKUN: Unearned Fees
    40425
    TANGGAL KETERANGAN POST REF
    39750
    44950 Jul-14 1 SALDO AWAL JU4
    32450

    NO AKUN: 12
    JUMLAH
    DEBIT KREDIT
    0
    20800
    5500
    18800 NAMA AKUN: Steffy Lopez, Capital
    9350
    TANGGAL KETERANGAN POST REF
    16000
    12000 Jul-14 1 SALDO AWAL JU1
    0
    -5200
    -2200

    NO AKUN: 14
    JUMLAH
    DEBIT KREDIT
    0
    3200
    3800

    NAMA AKUN: Fees Earned


    TANGGAL KETERANGAN POST REF

    Jul-14 1 SALDO AWAL


    JU12
    JU20
    JU31

    NO AKUN: 15
    JUMLAH
    DEBIT KREDIT
    0
    4800

    NAMA AKUN: #N/A


    TANGGAL KETERANGAN POST REF

    Jul-14 1 SALDO AWAL

    NO AKUN: 16
    JUMLAH
    DEBIT KREDIT
    0
    4500

    NAMA AKUN: #N/A


    TANGGAL KETERANGAN POST REF

    Jul-14 1 SALDO AWAL

    NO AKUN: 18
    JUMLAH
    DEBIT KREDIT
    0
    7500
    14000
    NAMA AKUN: #N/A
    TANGGAL KETERANGAN POST REF

    Jul-14 1 SALDO AWAL

    NO AKUN: 32
    JUMLAH
    DEBIT KREDIT
    0
    12500
    NO AKUN: 51
    JUMLAH
    DEBIT KREDIT
    0
    1750
    3500

    NO AKUN: 59
    JUMLAH
    DEBIT KREDIT
    0
    400
    725
    1400
    NO AKUN: 21
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT
    0
    6500 6500
    5200 1300

    NO AKUN: 23
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT
    0
    5500 5500

    NO AKUN: 31
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT
    0
    45000 45000
    NO AKUN: 41
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT
    0
    13300 13300
    6650 19950
    3000 22950

    NO AKUN:
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT

    0
    0
    0
    0
    0
    0
    0
    0
    NO AKUN:
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT

    0
    0
    0
    0
    0
    0
    0
    0

    NO AKUN:
    JUMLAH
    DEBIT KREDIT
    DEBIT KREDIT

    0
    0
    0
    0
    0
    0
    0
    0
    aldila 36
    althaf 102
    asri 104 q
    deny 60
    dinda 92
    eva 15
    fadhil 88
    fauzan 99 p
    haris 67
    galih 45
    ismail 64
    jihan 127
    khoirunnis 96
    lutfia 87
    M. Ario 46
    M. Naufal 49
    Nurzahra 110
    riska 3p
    sinta 79
    syahril 16

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