PT SEJAHTERA

ADJUSTMENT ENTRIES
31 DESEMBER 2018
Annisa Dwi Maharani
       
– XII Akuntansi 3
EVIDEN
CE
DATE DESCRIPTION REF DEBIT
NUMBE
R
BM 12- Rp
31/01/2018 Supplies Expense 1-1320  
03 4.600.000
Rp
    Store Supplies 6-2200  
4.600
(Store Supplies di NS dikurang sama yg di
         
soal)
BM 12- Rp
31/01/2018 Cash In Bank 1-1120  
04 6.270.000
Rp
    Bank Service Charge 9-1200  
230.000
Rp
    Interest Income 8-1100  
6.500
    (Saldo rekening koran)      
BM 12- Rp
31/01/2018 Bad Debts Expense 6-2400  
05 1.644.750
Rp
    Allowance for Uncollectile Account 1-1220  
1.644
    (5% x Piutang - allowance)      
BM 12- Rp
31/01/2018 Rent Expense 6-2100  
06 850.000
Rp
    Prepaid Rent 1-1410  
850.0
    (Beban sewa bulan desember)      
BM 12- Rp
31/01/2018 Insurance Expense 6-2800  
07 2.000.000
Rp
    Prepaid Insurance 1-1420  
2.000
    (Beban asuransi)      
BM 12- Rp
31/01/2018 Depreciaton Expense - Building 6-2500  
08 1.200.000
Rp
    Accumulated Depreciation - Building 1-3220  
1.200
Rp
    Depreciaton Expense - Equipment 6-2700  
1.250.000
Accumulated Depreciation - Rp
    1-3402  
Equipment 1.250
    (Penyusutan aktiva tetap)      
BM 12- Rp
31/01/2018 Water, Telepon, & Electricity Expense 6-1500  
09 1.500.000
Rp
    Accrued Expense 2-1211  
1.500
    (Gaji dan beban sewa yang harus dibayar)      
BM 12- Rp
31/01/2018 Income Tax Expense 9-3100  
09 7.257.450
    Income Tax Payable 2-1212   Rp
 7.257
    (Utang PPh)      
  TOTAL Rp 26.802.200 Rp