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Ayat Jurnal Penyesuaian

Ayat Jurnal Penyesuaian

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Published by michael7418447

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Categories:Types, School Work
Published by: michael7418447 on Jun 26, 2010
Copyright:Attribution Non-commercial

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03/25/2013

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Akun-akun yang memerlukan penyesuaian:
1.Beban dibayar dimuka2.Pendapatan diterima dimuka3.Beban yang masih harus dibayar 4.Pendapatan yang masih harus diterima5.Pemakaian perlengkapan6.Penyusutan aktiva tetap7.Penghapusan piutang
 
Beban dibayar dimuka
 A. Pendekatan Beban 
Contoh transaksi:tgl 1/12 Dibayar sewa gedung Rp 6.000,00 untuk 6 bulan
*
JU : Beban SewaRp 6.000 -Kas-Rp 6.000
*
Neraca Saldo per tgl. 31/12 terdapat akun:
B
eban Sewa Rp 6.000,00
 
1
Des.073
1
Des 07 /
1
Jan 08
1
Jun 08
1
bulan5 bulan
6 bulan = 1 Des.¶07 sampai dengan 1 Juni ¶08
1 Des.¶07 -31 Des.¶07 =
1
bulan =
B
eban Sewa
= 1/6 x Rp 6.000,00=
Rp
1
.000,00
1 Jan.¶08 ±1 Jun.¶08 =
5 bulan = Sewa dibayar dimuka
= 5/6 x Rp 6.000,00=
Rp 5.000,00
6 bulan

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Thanks AJP.y memudahkan saya.
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thanks... ini sangat membantuq
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