Jurnal penyesuaian

Tanggal Keterangan ref Debit Kredit

1.Beban sewa 280,000,000
Sewa dibayar dimuka 280,000,000
2. Beban Perlengkapan 184,000,000
Perlengkapan 184,000,000
3.Beban Penyusutan Peralatan 240,000,000
Penyusutan Peralatan 240,000,000
4.Iklan dibayar dimuka 70,000,000
Beban Iklan 70,000,000
5.Beban Gaji 245,000,000
Utang Gaji 245,000,000
5.Beban L A T 201,000,000
Utang L A T 201,000,000

Total 1,220,000,000 1,220,000,000

 Nama Akun Neraca Saldo Jurnal Penyesuaian

Debit Kredit Debit Kredit

Kas 360,000,000
Piutang Usaha 300,000,000
Perlengkapan 280,000,000 184,000,000
Sewa dibayar dimuka 480,000,000 280,000,000
Peralatan 2,400,000,000 240,000,000
Utang Usaha 494,000,000
Modal 2,000,000,000
Prive 200,000,000
Pendapatan 2,320,000,000
Beban Gaji 252,000,000 245,000,000
Beban Iklan 180,000,000 70,000,000
Beban Asuransi 144,000,000
Beban Lain lain 218,000,000 201,000,000
4,814,000,000 4,814,000,000

Beban Sewa 280,000,000

Beban Perlengkapan 184,000,000
Beban Peny Peralatan 240,000,000
Iklan dibayar dimuka 70,000,000
Utang Gaji 245,000,000
Utang L A T 201,000,000
1,220,000,000 1,220,000,000
Neraca Saldo setelah Jurnal Penyesuaian Laba Rugi Neraca

Debit Kredit Debit Kredit Debit

360,000,000 360,000,000
300,000,000 300,000,000
96,000,000 96,000,000
200,000,000 200,000,000
2,160,000,000 2,160,000,000
494,000,000
2,000,000,000
200,000,000
2,320,000,000 2,320,000,000 200,000,000
497,000,000 497,000,000
110,000,000 110,000,000
144,000,000 144,000,000
419,000,000 419,000,000

280,000,000 280,000,000
184,000,000 184,000,000
240,000,000 240,000,000
70,000,000 70,000,000
245,000,000
201,000,000
5,260,000,000 5,260,000,000 1,874,000,000 2,320,000,000 3,386,000,000

446,000,000 446,000,000
Neraca

Kredit

494,000,000
2,000,000,000

245,000,000
201,000,000
2,940,000,000
 BENGKEL AUTO LINK
LAPORAN LABA RUGI

PENDAPATAN

Pendapatan 2,320,000,000

BEBAN

Beban Gaji 497,000,000

Beban Iklan 110,000,000
Beban Asuransi 144,000,000
Beban Lain lain 419,000,000
Beban Sewa 280,000,000
Beban Perlengkapan 184,000,000
Beban Peny Peralatan 240,000,000
1,874,000,000
446,000,000
 BENGKEL AUTO LINK
Laporan perubahan modal

Modal Awal 2,000,000,000

Rugi 466,000,000
Penurunan Modal 1,534,000,000
Prive 200,000,000

Modal Akhir 1,334,000,000

 BENGKEL AUTO LINK

NERACA
Aktiva Pasiva
Aktiva Lancar Pasiva
Kas 360,000,000 Utang Usaha 494,000,000
Piutang Usaha 300,000,000 Sewa dibayar dimuka 480,000,000
Perlengkapan 96,000,000 Utang Gaji 245,000,000
756,000,000 Modal Akhir 1,334,000,000
2,553,000,000
Aktiva Tetap
Peralatan 2,160,000,000
Peny Peralatan 240,000,000
Beban Perlengkapan 184,000,000

Total 2,553,000,000 Total 2,553,000,000

Tanggal Keterangan ref Debit Kredit
Pendapatan 2,320,000,000
Ikhtisar Laba Rugi 2,320,000,000
Ikhtisar Laba Rugi 1,874,000,000
Beban Gaji 497,000,000
Beban Iklan 110,000,000
Beban Asuransi 144,000,000
Beban Lain lain 419,000,000
Beban Sewa 280,000,000
Beban Perlengkapan 184,000,000
Beban Peny Peralatan 240,000,000
Ikhtisar Laba Rugi 446,000,000
Modal 466,000,000
Modal 200,000,000
Prive 200,000,000
4,860,000,000 4,860,000,000
Tanggal Keterangan Ref Debit Kredit
Sewa dibayar dimuka 280,000,000
Beban Sewa 280,000,000
Utang Gaji 245,000,000
Beban Gaji 245,000,000
525,000,000 525,000,000