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    This document contains adjustments to various accounts in the balance sheet of PT. STAPI INDONESIA as of December 31, 2011. It summarizes 7 adjustments to accounts such as supplies expense, uncollectible accounts, depreciation expense - vehicle, depreciation expense - equipment, electricity and water expense, income tax expense, and various balance sheet accounts. Calculations are provided for adjusting the balances of each account based on transactions and depreciation calculations for the period. A recapitulation section summarizes the total debits and credits from the adjustments.

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    siklus

    Original Title

    11._AJP

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    This document contains adjustments to various accounts in the balance sheet of PT. STAPI INDONESIA as of December 31, 2011. It summarizes 7 adjustments to accounts such as supplies expense, uncollectible accounts, depreciation expense - vehicle, depreciation expense - equipment, electricity and water expense, income tax expense, and various balance sheet accounts. Calculations are provided for adjusting the balances of each account based on transactions and depreciation calculations for the period. A recapitulation section summarizes the total debits and credits from the adjustments.

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    © All Rights Reserved
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    85 views1 page

    Ajp

    Uploaded by

    erlinza melani
    This document contains adjustments to various accounts in the balance sheet of PT. STAPI INDONESIA as of December 31, 2011. It summarizes 7 adjustments to accounts such as supplies expense, uncollectible accounts, depreciation expense - vehicle, depreciation expense - equipment, electricity and water expense, income tax expense, and various balance sheet accounts. Calculations are provided for adjusting the balances of each account based on transactions and depreciation calculations for the period. A recapitulation section summarizes the total debits and credits from the adjustments.

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    © All Rights Reserved
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    of 1

    PT.

    STAPI INDONESIA

    Ayat Jurnal Penyesuaian


    Per 31 Desember 2011
    DOC.
    Account Number
    NO.
    31-Des 001 Supplies Expense
    Office Supplies
    Perhitungan:
    Saldo menurut neraca saldo = 28.700.000
    Saldo akhir
    (19.000.000)
    Pemakaian
    9.700.000
    DATE

    REF

    DEBET

    62106
    11107

    Rp

    002 Bank Mandiri


    Bank Charges
    Interest Revenue

    11101
    91000
    81000

    Rp
    Rp

    003 Uncollectible Accounts


    Allowance for Uncollectible Accounts
    Perhitungan : 5% x 586.025.000 = 29.301.250
    Allowance sudah ada di neraca (8.057.500)
    Nilai AJP
    21.243.750

    61101
    11104

    Rp

    004 Rent Expense


    Prepaid Rent

    61104
    11110

    Rp

    005 Depreciation Expense - Vehicle


    Accumulated Depreciation - Vehicle
    Perhitungan:
    Nilai Vehicle per 30/11 = 135.000.000
    Nilai Acc. Depreciation = (63.281.250)
    Nilai buku per 30/11 = 71.718.750
    Depreciation th 2011 (saldo menurun) =
    50% x 71.718.750 = 35.859.375
    Addition Vehice 0n December = 142.000.000
    Depreciation th 2011 (saldo menurun) = 0

    61102
    12102

    Rp

    Depreciation Expense - Equipment


    Accumulated Depreciation - Equipment
    Perhitungan:
    Nilai Equipment per 30/11 = 817.000.000
    Nilai Acc. Depreciation =
    (513.625.000)
    Nilai buku per 30/11 = 303.375.000
    Depreciation th 2011 (saldo menurun) =
    50% x 303.375.000 = 151.687.500

    62105
    12104

    Rp

    006 Electricity, Telephone & Water Expense


    Electricity, Telephone & Water Payable

    62101
    21103

    Rp

    007 Income Tax Expense


    Prepaid Income Tax
    Perhitungan lihat lampiran laporan laba rugi
    Jumlah

    62104
    11109

    Rp

    Rp

    ACC NO.
    11101
    11104
    11107
    11109
    11110
    12102
    12104
    21103
    61101
    61102
    61104
    62101
    62104
    62105
    62106
    81000
    91000
    TOTAL

    CREDIT

    9.700.000,00
    Rp

    9.700.000,00

    Rp

    19.475.314,00

    Rp

    21.243.750,00

    Rp

    90.000.000,00

    Rp

    35.859.375,00

    Rp

    151.687.500,00

    Rp

    1.850.000,00

    Rp

    38.120.625,00

    367.936.564,00 Rp

    367.936.564,00

    19.025.314,00
    450.000,00

    21.243.750,00

    90.000.000,00

    35.859.375,00

    151.687.500,00

    1.850.000,00

    38.120.625,00

    RECAPITULATION
    DEBET
    19.025.314,00

    CREDIT
    21.243.750,00
    9.700.000,00
    38.120.625,00
    90.000.000,00
    35.859.375,00
    151.687.500,00
    1.850.000,00

    21.243.750,00
    35.859.375,00
    90.000.000,00
    1.850.000,00
    38.120.625,00
    151.687.500,00
    9.700.000,00
    19.475.314,00
    450.000,00
    367.936.564,00

    367.936.564,00

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