Catatan jurnal penyesuaian

1.DEFERRED EXPENSE

Tanggal 1 Agustus 2019 dibayar sewa sebesar $ 2.400 untuk 2 tahun.

*Pendekatan asset/riil

1/8’19             Prepaid rent                 2.400

                                    Cash                            2.400

31/12’19          Rent expense                  500

                                    Prepaid rent                    500 (sudah jadi beban = 2.400/24 x 5)

Expense                       xx

            Asset                           xx (sudah jadi beban)

Other example:

Insurance expense                   xx

            Prepaid insurance                    xx

Advertising expense               xx

            Prepaid advertising                 xx

Supplies expense                     xx

            Supplies                                   xx

Depreciation expense              xx

            Accumulated depreciation      xx (penyusutan untuk asset tetap kecuali tanah)

 
*Pendekatan beban/nominal

1/8’19              Rent expense               2.400

                                    Cash                            2.400

31/12’19          Prepaid rent                 1.900

                                    Rent expense               1.900 (belum jadi beban = 2.400/24 x 19)

Asset                           xx

            Expense                       xx (belum jadi beban)

Other example:

Prepaid insurance                    xx

Insurance expense                   xx       

Prepaid advertising                 xx

Advertising expense               xx

Supplies                                   xx

Supplies expense                     xx

*karena di trial balance adanya rent expense, tidak ada akun prepaid rent (liabilities )

*di trial balance gada akun insurance expense adanya prepaid insurance (asset )

2.Tanggal 1 Agustus 2019 diterima sewa sebesar $ 2.400 untuk 2 tahun

Pendekatan pendapatan/nominal

1/8’19              Cash                                                    2.400

                                    Rent revenue                                       2.400

31/12’19          Rent revenue                                       1.900

                                    Unearned rent revenue                        1.900 (belum jadi pendapatan =

2.400/24 x 19)
Pendekatan hutang/riil

1/8’19             Cash                                                    2.400

                                    Unearned rent revenue                        2.400

31/12’19          Unearned rent revenue                           500

                                    Rent revenue                                         500 (sudah jadi pendapatan =

2.400/24 x 5)

ACCRUED EXPENSE

Expense                       xx

            Liability                       xx

Other example:

Salaries expense                      xx

            Salaries payable                      xx

Wages expense                       xx

            Wages payable                        xx

Interest expense                      xx

            Interest payable                       xx

Rent expense                           xx

            Rent payable                           xx

Insurance expense                   xx

            Insurance payable                   xx

Advertising expense               xx

            Advertising payable                xx

ACCRUED REVENUE

Asset                           xx

            Revenue                      xx

Other example:

Interest receivable                   xx

            Interest revenue                       xx

Rent receivable                        xx

Rent revenue                           xx

Dividend receivable                xx

            Dividend revenue                    xx