5.

KERTAS KERJA
3. NERACA SALDO sebelum
Referensi Akun penyesuaian
Debit Credit
1101 Cash 11,000,000
1102 Accounts receivable 850,000
1103 Hotel supplies 1,400,000
1104 Prepaid Rent 36,000,000
1105 Prepaid Advertising -
1201 Equipment 140,000,000
1202 Accmulated Depreciation- Equipment -
2101 Accounts Payable 3,000,000
2102 Utilities Payable 400,000
2103 Salaries Payable -
2104 Unearned Rent Revenue 10,000,000
3101 Share Capital 43,570,000
3201 Dividends 500,000
4101 Rent Revenue 160,000,000
5101 Salaries Expense 12,120,000
5102 Utilities Expense 9,700,000
5203 Maintenance Expense 5,400,000
5104 Rent Expense -
5105 Advertising Expense -
5106 Depreciation Expense of Equipment -
5107 Hotel Supplies Expense -
6000 Income Summary -
216,970,000 216,970,000

1. TRANSAKSI JURNAL
Date Account Debit Credit
1-Dec Hotel Supplies 300,000
Cash 300,000

5-Dec Cash 3,000,000

Rent Revenue 3,000,000

7-Dec Unearned rent revenue 2,000,000

Acc receivable 2,000,000

10-Dec Utilities expense 400,000

 Cash 400,000

12-Dec Advertising expense 1,200,000

Prepaid advertising 1,200,000

16-Dec Hotel Supplies 600,000

Utilities payable 600,000

22-Dec Cash 700,000

Account receivable 700,000

26-Dec Cash 6,500,000

Unearned rent revenue 3,500,000
Rent Revenue 10,000,000

28-Dec Dividend 1,800,000

Cash 1,800,000

29-Dec Account payable 900,000

Cash 900,000

4. JURNAL PENYESUAIAN
Transaksi Jurnal Penyesuaian Debit Credit

1 Prepaid advertising 360,000

Advertising expense 360,000

2 Prepaid rent 666,667

Rent expense 666,667

3 Utilities expense 780,000

Utilities payable 780,000

4 Salaries expense 2,020,000

Salaries payable 2,020,000

5 Depreciation expense of equipment 18,666,667

Accumulated depreciation equpiment 18,666,667

6 Hotel supplies expense 750,000

Hotel Supplies 750,000
7 Cash 1,200,000
Unearned rent revenue 800,000
Rent revenue 2,000,000

8 Unearned rent revenue 900,000

Rent revenue 900,000
 Penyesuaian NERACA SALDO setelah
penyesuaian
Debit Credit Debit Credit
8,000,000 19,000,000
2,700,000 1,850,000
150,000 1,550,000
666,667 36,666,667
840,000 840,000
140,000,000
18,666,667 18,666,667
900,000 2,100,000
1,380,000 1,780,000
2,020,000 2,020,000
7,200,000 2,800,000
43,570,000
1,800,000 2,300,000
15,900,000 175,900,000
2,020,000 14,140,000
1,180,000 10,880,000
5,400,000
666,667 666,667
840,000 840,000
18,666,667 18,666,667
750,000 750,000
-
42,173,333 42,173,333 250,193,333 250,193,333

2. BUKU BESAR
Cash
Date Debit Credit Amount
1-Dec 300,000 300,000
5-Dec 3,000,000 2,700,000
10-Dec 400,000 2,300,000
22-Dec 700,000 3,000,000
26-Dec 6,500,000 9,500,000
28-Dec 1,800,000 7,700,000
29-Dec 900,000 6,800,000
7 1,200,000 8,000,000 D
Acc Receivable
Date Debit Credit Amount
7-Dec 2,000,000 2,000,000
22-Dec 700,000 2,700,000 C

Hotel Supplies
Date Debit Credit Amount
1-Dec 300,000 300,000
6 750,000 450,000
16-Dec 600,000 150,000 D

Prepaid rent
Date Debit Credit Amount
2 666,667 666,667 D

Prepaid Advertising
Date Debit Credit Amount
12-Dec 1,200,000 1,200,000
1 360,000 840,000 C

Accumulated depreciation equpiment

Date Debit Credit Amount
5 18,666,667 18,666,667 C

Acc Payable
Date Debit Credit Amount
29-Dec 900,000 900,000 D

Utilities payable
Date Debit Credit Amount
16-Dec 600,000 600,000
3 780,000 1,380,000 C

Salaries payable
Date Debit Credit Amount
4 2,020,000 2,020,000 C

Unearned rent revenue

Date Debit Credit Amount
7-Dec 2,000,000 2,000,000
26-Dec 3,500,000 5,500,000
 7 800,000 6,300,000
8 900,000 7,200,000 D

Dividend
Date Debit Credit Amount
28-Dec 1,800,000 1,800,000 D

Rent revenue
Date Debit Credit Amount
5-Dec 3,000,000 3,000,000
7 2,000,000 5,000,000
8 900,000 5,900,000
26-Dec 10,000,000 15,900,000 C

Salaries expense
Date Debit Credit Amount
4 2,020,000 2,020,000 D

Utilities expense
Date Debit Credit Amount
3 780,000 780,000
10-Dec 400,000 1,180,000 D

Rent expense
Date Debit Credit Amount
2 666,667 666,667 C

Advertising expense
Date Debit Credit Amount
12-Dec 1,200,000 1,200,000
1 360,000 840,000 D

Depreciation Expense of Equipment

Date Debit Credit Amount
5 18,666,667 18,666,667 D

Hotel supplies expense

Date Debit Credit Amount
6 750,000 750,000 D
6. LAPORAN KEUANGAN

Laporan Laba Rugi

Rent Revenue 175,900,000

Salaries Expense - 14,140,000
Utilities Expense - 10,880,000
Maintenance Expense - 5,400,000
Rent Expense 666,667
Advertising Expense - 840,000
Depreciation Expense of Equipment - 18,666,667
Hotel Supplies Expense - 750,000
Income summary 125,890,000

Laporan Posisi Keuangan

Cash 19,000,000
Accounts receivable - 1,850,000
Hotel supplies 1,550,000
Prepaid Rent 36,666,667
Prepaid Advertising - 840,000
Equipment 140,000,000
Accmulated Depreciation- Equipment - 18,666,667
Total Aset 175,860,000

Laporan perubahan ekuitas

Beginning capital 43,570,000

(+) profit 125,890,000
(-) dividen 2,300,000
Ending Capital 167,160,000

JURNAL PENUTUP Debit Credit

Revenue 175,900,000
Profit/Loss 175,900,000

Profit/Loss 50,676,667
Rent Expense 666,667
Salaries Expense 14,140,000
Utilities Expense 10,880,000
Maintenance Expense 5,400,000
Advertising Expense 840,000
Depreciation Expense of Equipment 18,666,667
Hotel Supplies Expense 750,000

Profit/Loss 124,556,667
Capital 124,556,667

Capital 2,300,000
Dividend 2,300,000

JURNAL PEMBALIK Debit Credit

Profit/Loss 175,900,000
Revenue 175,900,000

Salaries Expense 14,140,000

Utilities Expense 10,880,000
Maintenance Expense 5,400,000
Advertising Expense 840,000
Depreciation Expense of Equipment 18,666,667
Hotel Supplies Expense 750,000
Rent Expense 666,667
Profit/Loss 50,676,667

Capital 124,556,667
Profit/Loss 124,556,667

Dividend 2,300,000
Capital 2,300,000
Accounts Payable 2,100,000
Utilities Payable 1,780,000
Salaries Payable 2,020,000
Unearned Rent Revenue 2,800,000
Capital 167,160,000

Total Likuiditas dan Ekuitas 175,860,000