Nama : Novrianus F Ko'y Aplugi

NIM : 21023000024
Prodi : S1 Akuntansi

Perusahaan Makmur
Jurnal Penyesuaian
Periode 31 Desember 2011

Tgl Akun Ref Debit

Beban asuransi dibayar dimuka * Rp 30,000,000
12/31/2011
Asuransi dibayar dimuka * -
Beban Perlengkapan * Rp 1,000,000
12/31/2011
Perlengkapan * -
Beban Depresiasi Perlengkapan * Rp 20,000,000
12/31/2011
Akumulasi Depresiasi Peralatan * -
Beban Depresiasi Gedung * Rp 3,000,000
12/31/2011
Akumulasi Depresiasi Gedung * -
Pendapatan diterima dimuka * Rp 10,000,000
12/31/2011
Pendapatan Jasa * -
Beban Gaji * Rp 5,000,000
12/31/2011
Utang Gaji * -
Total Rp 69,000,000

Neraca Saldo Jurna

Nama Akun/ Rekening
Debit Kredit Debit
Kas Rp 54,000,000 - -
Piutang Usaha Rp 47,000,000 - -
Asuransi dibayar dimuka Rp 36,000,000 - -
Perlengkapan Rp 6,000,000 - -
Peralatan Rp 200,000,000 - -
Akumulasi Depresiasi Peralatan - Rp 40,000,000 -
Gedung Rp 60,000,000 - -
Akumulasi Depresiasi Gedung - Rp 9,000,000 -
Tanah Rp 165,000,000 - -
Utang Usaha - Rp 15,000,000 -
Pendapatan diterima dimuka - Rp 20,000,000 Rp 10,000,00
Utang Wesel - Rp 30,000,000 -
Modal Tuan Achmad - Rp 300,000,000 -
Prive Tuan Achmad Rp 10,000,000 - -
Pendapatan Jasa - Rp 250,000,000 -
Beban Gaji Rp 35,000,000 - Rp 5,000,00
Beban Pemeliharaan Rp 16,000,000 - -
Beban Iklan Rp 5,500,000 - -
Beban Utilitas Rp 12,500,000 - -
Beban Komisi Rp 8,000,000 - -
Beban Sewa Rp 4,500,000 - -
Beban Lain-lain Rp 4,500,000 - -
Beban Asuransi dibayar dimuka - - Rp 30,000,00
Beban Perlengkapan - - Rp 1,000,00
Beban Depresiasi Peralatan - - Rp 20,000,00
Beban Depresiasi Gedung - - Rp 3,000,00
Utang Gaji - - -
Jumlah Rp 664,000,000 Rp 664,000,000 Rp 69,000,00
 Kredit
-
Rp 30,000,000
-

Fandi
Rp 1,000,000
-
Rp 20,000,000
-
Rp 3,000,000
-
Rp 10,000,000
-
Rp 5,000,000
Rp 69,000,000

Perusahaan Makmur
Neraca Lajur
Perode 31 Desember 2011
Jurnal Penyesuain Neraca Saldo Setelah Penyesuain
Debit Kredit Debit Kredit
- - Rp 54,000,000 -
- - Rp 47,000,000 -
- Rp 30,000,000 Rp 6,000,000 -
- Rp 1,000,000 Rp 5,000,000 -
- - Rp 200,000,000 -
- Rp 20,000,000 - Rp 60,000,000
- - Rp 60,000,000 -
- Rp 3,000,000 - Rp 12,000,000
- - Rp 165,000,000 -
- - - Rp 15,000,000
Rp 10,000,000 - - Rp 10,000,000
- - - Rp 30,000,000
- - - Rp 300,000,000
- - Rp 10,000,000 -
- Rp 10,000,000 - Rp 260,000,000
Rp 5,000,000 - Rp 40,000,000 -
- - Rp 16,000,000 -
- - Rp 5,500,000 -
 - - Rp 12,500,000 -
- - Rp 8,000,000 -
- - Rp 4,500,000 -
- - Rp 4,500,000 -
Rp 30,000,000 - Rp 30,000,000 -
Rp 1,000,000 - Rp 1,000,000 -
Rp 20,000,000 - Rp 20,000,000 -
Rp 3,000,000 - Rp 3,000,000 -
- Rp 5,000,000 - Rp 5,000,000
Rp 69,000,000 Rp 69,000,000 Rp 692,000,000 Rp 692,000,000
ndi Aploegi @ S1 Akuantansi unmer

suain Laba Rugi Neraca

Kredit Debit Kredit Debit
- - - Rp 54,000,000
- - - Rp 47,000,000
- - - Rp 6,000,000
- - - Rp 5,000,000
- - - Rp 200,000,000
60,000,000 - - -
- - - Rp 60,000,000
12,000,000 - - -
- - - Rp 165,000,000
15,000,000 - - -
10,000,000 - - -
30,000,000 - - -
300,000,000 - - -
- - - Rp 10,000,000
260,000,000 - Rp 260,000,000 -
- Rp 40,000,000 - -
- Rp 16,000,000 - -
- Rp 5,500,000 - -
- Rp 12,500,000 - -
- Rp 8,000,000 - -
- Rp 4,500,000 - -
- Rp 4,500,000 - -
- Rp 30,000,000 - -
- Rp 1,000,000 - -
- Rp 20,000,000 - -
- Rp 3,000,000 - -
5,000,000 - - -
692,000,000 Rp 145,000,000 Rp 260,000,000 Rp 547,000,000
Rp 115,000,000 - -
Rp 260,000,000 Rp 260,000,000 Rp 547,000,000
 Perusahaan Makmur
Laporan Perubahan Ekuitas
Periode 31 Desember 2011

Modal Awal
Laba
Prive
Modal Akhir

gi
mer Pendapatan :
Pendapatan Jasa
Perusahaan Makmur
Laporan Laba Rugi
Periode 31 Desember 2011

Beban :
Beban Gaji Rp 40,000,000
Beban Pemeliharaan Rp 16,000,000
Beban Iklan Rp 5,500,000
Neraca Beban Utilitas Rp 12,500,000
Debit Kredit Beban Komisi Rp 8,000,000
54,000,000 - Beban Sewa Rp 4,500,000
47,000,000 - Beban Lain-lain Rp 4,500,001
6,000,000 - Beban Asuransi dibayar dimuka Rp 30,000,000
5,000,000 - Beban Perlengkapan Rp 1,000,000
200,000,000 - Beban Depresi Peralatan Rp 20,000,000
- Rp 60,000,000 Beban Depresi Gedung Rp 3,000,000
60,000,000 Jumlah Beban
- Rp 12,000,000 Laba
165,000,000 -
- Rp 15,000,000
- Rp 10,000,000
- Rp 30,000,000
- Rp 300,000,000
10,000,000 - AKTIVA
- - Aktiva Lancar :
- - Kas Rp 54,000,000
- - Piutang Usaha Rp 47,000,000
- - Asuransi dibayar dimuka Rp 6,000,000
- - Perlengkapan Rp 5,000,000
- - Jumlah Aktiva Lancar
- -
- - Aktiva Tetap :
- - Peralatan Rp 200,000,000
- - Akumulasi Depresi Peralatan ( 60.000.000 )
- - Gedung Rp 60,000,000
- - Akumulasi Depresi Gedung ( 12.000.000 )
- Rp 5,000,000 Tanah Rp 165,000,000
547,000,000 Rp 432,000,000 Jumlah Aktiva Tetap
- Rp 115,000,000 Jumlah Aktiva
547,000,000 Rp 547,000,000
n Makmur
bahan Ekuitas
sember 2011

Rp 300,000,000
Rp 115,000,000
Rp. '( 10.000.000 )
Rp 405,000,000

n Makmur
Laba Rugi
sember 2011

Rp 260,000,000

40,000,000
16,000,000
5,500,000
12,500,000
8,000,000
4,500,000
4,500,001
30,000,000
1,000,000
20,000,000
3,000,000
Rp 145,000,000
Rp 115,000,000

AKTIVA KEWAJIBAN & MODAL

Kewajiban :
Untung Usaha Rp 15,000,000
Pendapatan diterima Rp 10,000,000
Utang Wesel Rp 30,000,000
 Utang Gaji Rp 5,000,000
Rp 112,000,000 Jumlah Aktiva Lancar Rp 60,000,00

Aktiva Tetap :
Peralatan Rp 405,000,00

Rp 353,000,000
Rp 465,000,000 Jumlah Kewajiban dan Modal Rp 465,000,00
L
Rp 60,000,000

Rp 405,000,000

Rp 465,000,000