BUKU BESAR

Cash
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 Saldo
30 AJP Rp 20,000,000

Prepaid Insurance
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 saldo
30 AJP Rp 2,400,000

Equipment
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 saldo

Accum. Depr. Equipment

Tanggal Keterangan Ref Debit Kredit
Apr-22 30 AJP Rp 5,880,000

Notes Payable
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 saldo

Unearned Revenue
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 saldo Rp 22,000,000
30 AJP Rp 10,000,000

Interest Payable
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 AJP Rp 450,000

Service Revenue
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 saldo
30 AJP Rp 10,000,000
30 AJP Rp 20,000,000
Insurance Expense
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 AJP Rp 2,400,000

Depreciation Expense
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 AJP Rp 5,880,000

Interest Expense
Tanggal Keterangan Ref Debit Kredit
Apr-22 30 AJP Rp 450,000
 111
Saldo
Debit Kredit
Rp 25,800,000
Rp 45,800,000

114
Saldo
Debit Kredit
7,200,000
Rp 4,800,000

121
Saldo
Debit Kredit
Rp 49,000,000

122
Saldo
Debit Kredit
Rp 5,880,000

211
Saldo
Debit Kredit
Rp 18,000,000

213
Saldo
Debit Kredit
Rp 22,000,000
Rp 12,000,000

215
Saldo
Debit Kredit
Rp 450,000

411
Saldo
Debit Kredit
Rp 42,000,000
Rp 52,000,000
Rp 72,000,000
 512
Saldo
Debit Kredit
Rp 2,400,000

514
Saldo
Debit Kredit
Rp 5,880,000

519
Saldo
Debit Kredit
Rp 450,000
 Jurnal Penyesuaian
Date Description Ref Debit Kredit
30-Apr Depreciation Expense Rp5,880,000
Acc. Depr. Equipment Rp5,880,000
30-Apr Insurance Expense Rp2,400,000
Prepaid Insurance Rp2,400,000
30-Apr Interest Expense Rp 450,000
Interest Payable Rp 450,000
30-Apr Unearned Revenue ###
Service Revenue ###
30-Apr Cash ###
Service Revenue ###
TOTAL ### ###
Account Number Account Name Debit
111 Cash Rp 45,800,000
114 Prepaid Insurance Rp 4,800,000
121 Equipment Rp 49,000,000
122 Accum. Depr. Equipment
211 Notes Payable
213 Unearned Revenue
215 Interest Payable
411 Service Revenue
512 Insurance Expense Rp 2,400,000
514 Depreciation Expense Rp 5,880,000
519 Interest Expense Rp 450,000
TOTAL Rp 108,330,000
 Credit

Rp 5,880,000
Rp 18,000,000
Rp 12,000,000
Rp 450,000
Rp 72,000,000

Rp 108,330,000