AYAT JURNAL PENYESUAIAN

SALON ANGGI
PER JANUARI 2021

NO KETERANGAN REK D K
Beban gaji NS 1 Rp 7,500,000
1
utang gaji Rp 7,500,000
beban penyusutan Rp 800,000
2 akumulasi penyusutan Rp 800,000
beban perlengkapan Rp 6,500,000
3 perlengkapan Rp 6,500,000
piutang Rp 5,600,000
4 pendapatan Rp 5,600,000
beban ddm ruko Rp 5,000,000
5 sewa ddm Rp 5,000,000

TOTAL Rp 25,400,000 Rp 25,400,000

nore:
penyusutan nya peralatan salon
KERTAS KERJA note
SALON ANGGI NSD (Neraca Saldo Disesuaikan)
PER JANUARI 2021
Neraca Saldo AJP NSD Laba/Rugi Neraca
NO Keterangan
D K D K D K D K D K
101 kas Rp 181,630,000 Rp 181,630,000 Rp 181,630,000
102 sewa ddm Rp 25,000,000 Rp 5,000,000 Rp 20,000,000 Rp 20,000,000
103 perlengkapan Rp 9,000,000 Rp 6,500,000 Rp 2,500,000 Rp 2,500,000
104 piutang Rp 10,000,000 Rp 5,600,000 Rp 15,600,000 Rp 15,600,000
111 peralatan salon Rp 40,000,000 Rp 40,000,000 Rp 40,000,000
112 peralatan set tenda Rp 50,000,000 Rp 50,000,000 Rp 50,000,000
201 utang Rp 25,000,000 Rp 25,000,000 Rp 25,000,000
301 modal Rp 200,000,000 Rp 200,000,000 Rp 200,000,000
302 Prive Rp 7,500,000 Rp 7,500,000 Rp 7,500,000
401 pendapatan salon Rp 89,600,000 Rp 2,800,000 Rp 92,400,000 Rp 92,400,000
402 pendapatan sewa tenda Rp 28,500,000 Rp 2,800,000 Rp 31,300,000 Rp 31,300,000
501 beban biaya lain lain Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
502 beban pemeliharaan gedung Rp 1,000,000 Rp 1,000,000 Rp 1,000,000
503 beban angkut tenda Rp 1,500,000 Rp 1,500,000 Rp 1,500,000
504 beban listrik Rp 1,520,000 Rp 1,520,000 Rp 1,520,000
505 beban air Rp 650,000 Rp 650,000 Rp 650,000
506 beban gaji Rp 7,500,000 Rp 7,500,000 Rp 15,000,000 Rp 15,000,000
507 beban pemeliharaan alat Rp 300,000 Rp 300,000 Rp 300,000
508 beban perlengkapan karyawan Rp 2,500,000 Rp 6,500,000 Rp 9,000,000 Rp 9,000,000
Rp 343,100,000 Rp 343,100,000
202 utang gaji Rp 7,500,000 Rp 7,500,000 Rp 7,500,000
508 beban penyusutann komputer Rp 800,000 Rp 800,000 Rp 800,000
114 akumulasi penyusutan Rp 800,000 Rp 800,000 Rp 800,000
509 beban ddm ruko Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
Rp 25,400,000 Rp 25,400,000 Rp 357,000,000 Rp 357,000,000 Rp 39,770,000 Rp 123,700,000 Rp 317,230,000 Rp 233,300,000
Rp 83,930,000 Rp 83,930,000
LABA/RUGI
Rp 123,700,000 Rp 123,700,000 Rp 317,230,000 Rp 317,230,000
LAPORAN KEUANGAN
SALON ANGGI

1. LAPORAN LABA/RUGI
PENDAPATAN
pendapatan salon Rp 92,400,000
pendapatan sewa tenda Rp 31,300,000
TOTAL PENDAPATAN Rp 123,700,000

BEBAN
beban biaya lain lain Rp 5,000,000
beban pemeliharaan gedung Rp 1,000,000
beban angkut tenda Rp 1,500,000
beban listrik Rp 1,520,000
beban air Rp 650,000
beban gaji Rp 15,000,000
beban pemeliharaan alat Rp 300,000
beban perlengkapan karyawan Rp 9,000,000
beban penyusutann komputer Rp 800,000
beban ddm ruko Rp 5,000,000
TOTAL BEBAN Rp 39,770,000

LABA Rp 83,930,000

2. LAPORAN PERUBAHAN MODAL

MODAL AWAL Rp 200,000,000
PRIVE Rp 7,500,000
LABA Rp 83,930,000

MODAL AKHIR Rp 276,430,000

3. LAPORAN NERACA
ASET LIABILITAS
kas Rp 181,630,000 UTANG Rp 25,000,000
sewa ddm Rp 20,000,000 UTANG GAJI Rp 7,500,000
perlengkapan Rp 2,500,000
piutang Rp 15,600,000 TOTAL UTANG Rp 32,500,000
peralatan salon Rp 40,000,000
peralatan set tenda Rp 50,000,000 EKUITAS
akumulasi penyusutan -Rp 800,000 MODAL AKHIR Rp 276,430,000

TOTAL ASET Rp 308,930,000 TOTAL LIABILITAS &EKUITAS Rp 308,930,000