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    6 views15 pages

    Laporan Penyesuaian

    Uploaded by

    Nuzrul Fani Nursiam

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 15

    TRIAL BALANCE

    PER 30 APRIL 2021

    BALANCE
    ACCUNT. NO ACCOUNT NAME
    DEBET
    1110 Cash Rp 53,620,000
    1120 Account Receivable 0
    1130 Supplies Rp 780,000
    1140 Prepaid Insurance Rp 9,000,000
    1210 Equipment Rp 72,000,000
    2110 Account payable
    3110 equity
    3210 drawing Rp 300,000
    4110 fees
    5110 wage expense Rp 3,300,000
    Jumlah Rp 139,000,000
    BALANCE
    CREDIT

    Rp 107,000,000

    Rp 32,000,000

    Rp 139,000,000
    LEMBAR KERJA
    JURNAL PENYESUAIAN
    PERIODE APRIL 2021

    Tanggal KETERANGAN REF


    30/04/2022 Supplies Expense
    Supplies

    30/04/2022 Insurance Expense


    Prepaid Insurance

    30/04/2022 Depreciation Expense


    Accumulated Depreciation

    30/04/2022 Utilities Expense


    Accrued Expense
    TOTAL
    DEBET KREDIT
    Rp 480,000
    Rp 480,000

    Rp 500,000
    Rp 500,000

    Rp 600,000
    Rp 600,000

    Rp 500,000
    Rp 500,000
    Rp 2,080,000 Rp 2,080,000
    PERUSHAAN…...............
    WORK SHEET
    PER 30 APRIL 2020

    Trial Balance Ajustment


    No. Akun Nama Akun
    DEBET CREDIT DEBET
    1110 Cash Rp 53,620,000
    1120 Account Receivable 0
    1130 Supplies Rp 780,000
    1140 Prepaid Insurance Rp 9,000,000
    1210 Equipment Rp 72,000,000
    1220 Accumulated Depresiation
    2110 Account payable
    2120 Accured Expense
    3110 equity Rp 107,000,000
    3210 drawing Rp 300,000
    4110 fees Rp 32,000,000
    5110 wage expense Rp 3,300,000
    5120 Supplies Expense Rp 480,000
    5130 Utility Expense Rp 500,000
    5140 Insurance Expense Rp 500,000
    5150 Depreciation Expense Rp 600,000
    TOTAL Rp 139,000,000 Rp 139,000,000 Rp 2,080,000
    NET INCOME
    PERUSHAAN…....................
    WORK SHEET
    PER 30 APRIL 2020

    Ajustment Ajusment Trial Balance Income Statement Balance Sheet


    CREDIT DEBET CREDIT DEBET CREDIT DEBET
    Rp 53,620,000 Rp 53,620,000

    Rp 480,000 Rp 300,000 Rp 300,000


    Rp 500,000 Rp 8,500,000 Rp 8,500,000
    Rp 72,000,000 Rp 72,000,000
    Rp 600,000 Rp 600,000

    Rp 500,000 Rp 500,000
    Rp 107,000,000
    Rp 300,000 Rp 300,000
    Rp 32,000,000 Rp 32,000,000
    Rp 3,300,000 Rp 3,300,000
    Rp 480,000 Rp 480,000
    Rp 500,000 Rp 500,000
    Rp 500,000 Rp 500,000
    Rp 600,000 Rp 600,000
    Rp 2,080,000 Rp 140,100,000 Rp 140,100,000 Rp 5,380,000 Rp 32,000,000 Rp 134,720,000
    Rp 26,620,000
    Rp 32,000,000 Rp 32,000,000 Rp 134,720,000
    Balance Sheet
    CREDIT

    Rp 600,000

    Rp 500,000
    Rp 107,000,000

    Rp 108,100,000
    Rp 26,620,000
    Rp 134,720,000
    BUKU BESAR

    Account Name : Cash


    Tanggal Keterangan Ref Debit Kredit

    2 cash Rp 45,000,000.00
    7 pendapatan piutang Rp 9,000,000.00
    10 cash Rp 160,000.00
    15 cash Rp 9,000,000.00
    17 cash Rp 8,000,000.00
    18 cash Rp 1,500,000.00
    Rp 320,000.00
    Rp 10,300,000.00
    Rp 300,000.00

    Account Name : Account Receivable


    Tanggal Keterangan Ref Debit Kredit

    5 pendapatan 9,000,000
    7 pembayaran 9,000,000

    Account Name : Supplies


    Tanggal Keterangan Ref Debit Kredit

    4 pembelian 62,000,000
    10 pembelian 160,000
    29 pembelian kredit 300,000

    Account Name : Prepaid Insurance


    Tanggal Keterangan Ref Debit Kredit

    15 prepaid insurance 90,000,000


    PENYESUIAN 500,000

    Account Name :
    Equipment

    Tanggal Keteran Ref Debit Kredit


    gan

    2 modal 107,000,000
    30 pembelian 10,000,000

    Account Name :
    Account payable

    Tanggal Keteran Ref Debit Kredit


    gan

    5 dari 9,000,000

    18 acount payable 320,000


    20 pembelian 0.625

    23 pebayaran utang

    Account Name :
    Equity

    Tanggal Keteran Ref Debit Kredit


    gan

    Account Name :
    Drawing

    Tanggal Keteran Ref Debit Kredit


    gan
    Account Name : Fees

    Tanggal Keteran Ref Debit Kredit


    gan

    7 pendapatan 9,000,000

    Account Name : wage


    expense

    Tanggal Keteran Ref Debit Kredit


    gan

    17 wage and salery 1,500,000

    Account Name :
    INSUREN EXPRENS
    Tanggal Keteran Ref Debit Kredit
    gan

    Account Name :
    DEPRESIENSESN
    EXPEN
    Tanggal Keteran Ref Debit Kredit
    gan

    600,000 600,000

    Tanggal Keteran Ref Debit Kredit


    gan

    600,000 600,000

    UTITYTI EXPEN
    Tanggal Keteran Ref Debit Kredit
    gan

    500,000
    500,000

    ACURED
    Tanggal Keteran Ref Debit Kredit
    gan

    500,000
    500,000
    BUKU BESAR

    No. Account : 1110


    Kredit Saldo

    Rp 45,000,000.00
    Rp 54,000,000.00
    Rp 160,000.00 Rp 53,840,000.00
    Rp 9,000,000.00 Rp 44,840,000.00
    Rp 52,840,000.00
    Rp 1,500,000.00 Rp 513,004,000.00
    Rp 320,000.00 Rp 51,020,000.00
    Rp 10,300,000.00 Rp 40,720,000.00
    Rp 300,000.00 Rp 40,420,000.00

    No. Account : 1120


    Kredit Saldo

    9,000,000 0

    No. Account : 1130


    Kredit Saldo

    No. Account : 1140


    Kredit Saldo

    9,000,000
    500,000 8,500,000

    No. Account : 1210

    Saldo

    No. Account : 2110

    Saldo

    No. Account : 3110

    Saldo

    No. Account : 3120

    Saldo
    No. Account : 4110

    Saldo

    No. Account : 5110

    Saldo

    No. Account : 5110

    Saldo

    No. Account : 5110


    Saldo

    Saldo

    Saldo

    500,000

    Saldo

    500,000

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