CV RAUN

JURNAL PENYESUAIAN
BULAN DESEMBER 2021
(Dalam Rupiah)
Hal. 1
EVIDEN
DATE DESCRIPTION REF DEBIT CREDIT
NUMBER
2021 31 MM-02 Cash in Bank 11101 175,000 - PENYUSUTAN PERALATAN (MM-05)
Des Bank Charge 91101 150,000 JENIS ASSET UMUR EKONOMIS
Other revenue 81999 325,000 Lemari Arsip 15 Jan-18
Meja Kerja (1set) 20 Jan-11
31 MM-02 Supplies Expense 61102 1,700,000 Komputer 8 Mar-18
Office Supplies 11301 1,700,000 Kursi Tamu 10 Apr-17
TOTAL PENYUSUTAN
31 MM-03 Wages and salaries expense 61101 13,500,000
Wages and salaries payable 21102 13,500,000
PERHITUNGAN PENGAKUAN BEBAN DAN PENDAPATAN (MM-06)
31 MM-04 Depreciation Exp-Office 61105 1,200,000 PERHITUNGAN PENGAKUAN BEBAN
Accum.Dep-Office Building 12202 1,200,000 UPAH SOPIR DAN OPERASIONAL BUS (lihat dokumen 22)
1.Upah Sopir = 6 x 10 hari x Rp 350.000,- = Rp 21.000.000,-
31 MM-05 Depreciation Exp-Equipment 61106 1,690,833 2.Operasional Bus = Rp 9.800.000,-
Accum.Dep-Office Equipment 12302 1,690,833
PERHITUNGAN PENGAKUAN PENDAPATAN (MM-06)
31 MM-06 Labour expense 61201 21,000,000 lihat dokumen no 21
Operasional Bus Expense(BBM) 61202 9,800,000 10/12 x Rp 97.200.000 = Rp 81.000.000
Prepaid Expense 11202 30,800,000
PERHITUNGAN PENYUSUTAN BUS (MM-07)
Unearned rent revenue 21101 81,000,000 NO KM INDEKS
Rent revenue 41101 81,000,000 1 6450 2000
2 2300 2000
 EVIDEN
DATE DESCRIPTION REF DEBIT CREDIT
NUMBER
31 MM-07 Depreciation Exp.Vehicle 61204 57,800,000 3 6450 1750
Accum.Dep-Vehicle 12402 57,800,000 4 6450 1750
TOTAL 188,015,833 188,015,833 5 4150 1750
6 2650 1000
7 2650 1000
RECAPITULATION 8 2800 1000
DEBIT KREDIT 9 1650 750
ACC. NO TOTAL ACC. NO TOTAL 10 1500 750
11101 175,000 11202 30,800,000 TOTAL
21101 81,000,000 11301 1,700,000
61101 13,500,000 12202 1,200,000
61102 1,700,000 12302 1,690,833
61105 1,200,000 12402 57,800,000
61106 1,690,833 21102 13,500,000
61201 21,000,000 41101 81,000,000
61202 9,800,000 81999 325,000
61204 57,800,000
91101 150,000
TOTAL 188,015,833 TOTAL 188,015,833
 0

NILAI SISA PENYUSUTAN

3,650,000 243,333
2,600,000 130,000
7,500,000 937,500
3,800,000 380,000
TOTAL PENYUSUTAN 1,690,833
1,690,833

PATAN (MM-06)

JUMLAH
12,900,000
4,600,000
11,287,500
11,287,500
7,262,500
2,650,000
2,650,000
2,800,000
1,237,500
1,125,000
57,800,000