CV KUSUMA

ADJUSTMENT
December 2022

DATE ACCOUNT NAME AND DESCRIPTION REF DEBIT

31 Supplies Expense Rp 3,500,000
Office Supplies 1-1302
(Pemakaian Bahan Habis Pakai)

31 Interest Bond Expense Rp 750,000

Interest Bond Payable 2-1204
(Bunga Bank yang Belum Dibayar)

31 Interest Receivable Rp 1,500,000

Interest Revenue
(Bunga Bank yang Belum Diterima)

31 Depreciation Expense of Equipment Rp 550,000

Acc. Depreciation Expense of Equipment
Depreciation Expense of Vehicle Rp 3,250,000
Acc. Depreciation Expense of Vehicle
(Penyusutan Aktiva Tetap)

31 Company Income Tax 9-1000 Rp 540,000

Income Tax Payable 2-1203

AMOUNT Rp 10,090,000
 KREDIT

Rp 3,500,000

Rp 750,000

Rp 1,500,000

Rp 550,000

Rp 3,250,000

Rp 540,000

Rp 10,090,000
 TRAVEL CENDARAN
TRIAL BALANCE
PER 31 December 2021

ACCOUNT NUMBER ACCOUNT NAME DEBIT

11102 Cash In Bank Rp 7,350,000
11201 Account Receivable Rp 5,750,000
11302 Office Supplies Rp 2,500,000
11403 Prepaid Rent Rp 600,000
12301 Vehicle Rp 15,000,000
12302 Acc. Depreciation-Vehicles
12401 Equipment Rp 10,000,000
12402 Acc. Depreciation-Equipment
21101 ACcount Payable
22001 Bond Payable
21200 Salaries Payable
31001 Adytia's Capital
32001 Adytia's Drawing Rp 100,000
41100 Fees Income
51100 Salaries Expense Rp 1,500,000
61005 Rent Expense Rp 5,000,000
62003 Water & Telephone Expense Rp 700,000
61000 Other Expense Rp 150,000
AMOUNT Rp 48,650,000

TRAVEL CENDARAN
ADJUSTMENT
December 2021

DATE ACCOUNT NAME AND DESCRIPTION REF

31 Salaries Expense 6-1001
Salaries Payable 2-1200
(Pembayaran Gaji Karyawan)

31 Advertising Expense 6-1004

Advertising Payable
(Pembayaran Beban Iklan)

31 Rent Expense 6-1005

Prepaid Rent 1-1403
(Pemakaian Sewa)
 31 Supplies Expense
Office Supplies 1-1302
(Sisa Prlengkapan)

31 Depreciation Expense of Equipment

Acc. Depreciation Expense of Equipment
Depreciation Expense of Vehicle
Acc. Depreciation Expense of Vehicle
(Penyusutan Aktiva Tetap)

31 Interest Bond Expense

Interest Bond Payable 2-1204
(Bunga Pinjaman yang Belum Dibayar)

AMOUNT

TRIAL BALANCE
ACC. NO ACCOUNT NAME DEBIT
11102 Cash In Bank Rp 7,350,000
11201 Account Receivable Rp 5,750,000
11302 Office Supplies Rp 2,500,000
11403 Prepaid Rent Rp 600,000
12301 Vehicle Rp 15,000,000
12302 Acc. Depreciation-Vehicles -
12401 Equipment Rp 10,000,000
12402 Acc. Depreciation-Equipment -
21101 Account Payable -
22001 Bond Payable -
21200 Salaries Payable -
31001 Adytia's Capital -
32001 Adytia's Drawing Rp 100,000
33001 Retained Earning -
JUMLAH DIPINDAHKAN Rp 41,300,000
JUMLAH PINDAHAN Rp 41,300,000
41100 Fees Income -
51100 Salaries Expense Rp 1,500,000
61005 Rent Expense Rp 5,000,000
62003 Water & Telephone Expense Rp 700,000
 61000 Other Expense Rp 150,000
Rp 48,650,000
33002 Current Earnings

NOTE
1. Iklan 600.000 merupakan beban iklan untuk 3 bulan, dihitung dari 1 Des, jadi perhitungan beban iklan akhir periode selama
2. Sewa kantor 5.000.000 yaitu sewa untuk 1 tahun, dihitung dari 1 Agustus 2021, penyesuaian dilakukan pada desember 2021
 KREDIT

Rp 4,000,000

Rp 6,000,000
Rp 500,000
Rp 5,000,000
Rp 400,000
Rp 27,000,000

Rp 5,750,000

Rp 48,650,000

DEBIT KREDIT
Rp 500,000
Rp 500,000

Rp 200,000
Rp 200,000

Rp 1,000,000
Rp 1,000,000
 Rp 500,000
Rp 500,000

Rp 3,000,000
Rp 3,000,000
Rp 4,000,000
Rp 4,000,000

Rp 150,000
Rp 150,000

Rp 9,350,000 Rp 9,350,000

TRAVEL CENDARAN
WORKSHEET
December 2021

TRIAL BALANCE ADJUSTING JOURNAL ENTRIES ASJUDTED TRIAL BALANCE

KREDIT DEBIT KREDIT DEBIT
- - - Rp 7,350,000
- - - Rp 5,750,000
- - Rp 2,500,000
- - Rp 1,000,000 -
- - - Rp 15,000,000
Rp 4,000,000 - -
- - Rp 10,000,000
Rp 6,000,000 - -
Rp 500,000 - - -
Rp 5,000,000 - - -
Rp 400,000 - Rp 500,000 -
Rp 27,000,000 - - -
- - Rp 100,000
- - - -
Rp 42,900,000 - Rp 1,500,000 Rp 40,700,000
Rp 42,900,000 - Rp 1,500,000 Rp 40,700,000
Rp 5,750,000 -
- Rp 500,000 - Rp 2,000,000
- Rp 1,000,000 - Rp 6,000,000
- - - Rp 700,000
 - - - Rp 150,000
Rp 48,650,000 Rp 1,500,000 Rp 1,500,000 Rp 49,550,000

n beban iklan akhir periode selama 1 bulan (desember) (600.000:3)

ian dilakukan pada desember 2021, jadi pembayaran sewa untuk 5 bulan, perhitungan pada akhir periode yaitu selama 1 bulan (5.000.000
UDTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
KREDIT DEBIT KREDIT DEBIT KREDIT
- - - Rp 7,350,000 -
- - - Rp 5,750,000 -
- - - Rp 2,500,000 -
Rp 400,000 - - - Rp 4,400,000
- - - Rp 15,000,000 -
Rp 4,000,000 - - - Rp 4,000,000
- - - Rp 10,000,000 -
Rp 6,000,000 - - - Rp 6,000,000
Rp 500,000 - - - Rp 500,000
Rp 5,000,000 - - - Rp 5,000,000
Rp 900,000 - - - Rp 900,000
Rp 27,000,000 - - - Rp 27,000,000
- - - Rp 100,000 -
- - - - -
Rp 43,800,000 - - Rp 40,700,000 Rp 47,800,000
Rp 43,800,000 - - Rp 40,700,000 Rp 47,800,000
Rp 5,750,000 Rp 5,750,000 - -
- Rp 2,000,000 - - -
- Rp 6,000,000 - - -
- Rp 700,000 - - -
 - Rp 150,000 - - -
Rp 49,550,000 Rp 8,850,000 Rp 5,750,000 Rp 40,700,000 Rp 47,800,000
Rp 3,100,000 Rp 7,100,000
Rp 5,750,000 Rp 5,750,000 Rp 40,700,000 Rp 40,700,000

khir periode yaitu selama 1 bulan (5.000.000:5)