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    8 views2 pages

    UTS AKUNTANSI (Syifa Amelia Aini 19020024)

    Uploaded by

    Asep Suryana-GTM

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Perusahaan Dagang "Cepat"

    JURNAL PENYESUAIAN
    Periode 31 April 2018

    Tanggal Keterangan Ref Debet Kredit

    Apr 31 Ikhtisar Laba Rugi 302 Rp. 6.000.000


    2018 Per. Barang Dagang (Awal) 103 Rp. 6.000.000
    Per. Barang Dagang (Akhir) 302 Rp. 2.000.000
    Ikhtisar Laba Rugi 103 Rp. 2.000.000

    31 Beban Peny Peralatan Kantor 503 Rp. 230.000


    Akm Peny Peralatan Kantor 123 Rp. 230.000

    31 Beban Gaji 501 Rp. 1.500.000


    Hutang Gaji 202 Rp. 1.500.000

    31 Beban Air Listrik & Telepon 504 Rp. 500.000


    Hutang Air Listrik &Telepon 203 Rp. 500.000

    31 Beban Sewa 504 Rp. 3.000.000


    Sewa Di Bayar Di Muka 104 Rp. 3.000.000

    Total Rp. 13.230.000 Rp. 13.230.000


    Perusahaan Dagang "Cepat"
    NERACA LAJUR
    Periode 31 April 2018
    (Dalam Rupiah Rp)
    No Neraca Saldo Penyesuaian NS disesuaikan Laporan Laba Rugi Laporan Posisi Keuangan
    Keterangan
    Akun Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
    101 Kas 36,930,000 36,930,000 36,930,000
    102 Piutang Dagang 39,000,000 39,000,000 39,000,000
    103 Persediaan Barang Dagang 6,000,000 2,000,000 6,000,000 2,000,000 2,000,000
    104 Sewa Dibayar dimuka 12,000,000 3,000,000 9,000,000 9,000,000
    121 Perlengkapan 500,000 500,000 500,000
    122 Peralatan 6,000,000 6,000,000 6,000,000
    123 Akum. Peny.Peralatan 230,000 230,000 230,000
    201 Utang Dagang 62,000,000 62,000,000 62,000,000
    202 Utang Gaji 1,500,000 1,500,000 1,500,000
    203 Utang Air,Listrik & Telp 500,000 500,000 500,000
    301 Modal, Tn. Abdullah 27,000,000 27,000,000 27,000,000
    302 Ikhtisar Laba/Rugi 6,000,000 2,000,000 6,000,000 2,000,000 6,000,000 2,000,000
    401 Penjualan 83,000,000 83,000,000 83,000,000
    402 Potongan Penjualan 410,000 410,000 410,000
    403 Retur Penjualan 5,000,000 5,000,000 5,000,000
    411 Pembelian 69,000,000 69,000,000 69,000,000
    412 Potongan Pembelian 340,000 340,000 340,000
    413 Retur Pembelian 6,500,000 6,500,000 6,500,000
    501 Beban Gaji 2,500,000 1,500,000 4,000,000 4,000,000
    502 Beban Air,Listrik & Telp 1,500,000 500,000 2,000,000 2,000,000
    503 Beban penyusutan Peralatan 230,000 230,000 230,000
    504 Beban Sewa 3,000,000 3,000,000 3,000,000
    Total 178,840,000 178,840,000 13,230,000 13,230,000 183,070,000 183,070,000 89,640,000 91,840,000 93,430,000 91,230,000
    Laba Bersih 2,200,000 2,200,000
    91,840,000 91,840,000 93,430,000 94,430,000

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