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NN4.1
NN4.1
Kelas : ES - 3B
Nim : 12402193052
Matkul : Akutansi
PT. SURYA MANDIRI PERSADA
JURNAL PENYESUAIAN
31 OKTOBER 2019
Total
897,000 897,000
UD SUKA-SUKA
NERACA LAJUR
31 OKTOBER 2019
###
Neraca Saldo Belum Neraca Saldo
Nama Akun Penyesuaian Laba Rugi Neraca
disesuaikan Disesuaikan ###
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Kas 388,000 - - - 388,000 - 388,000 -
Piutang usaha 366,000 - - - 366,000 - 366,000 -
Persediaan barang dagang 200,000 - 325,000 475,000 50,000 - 50,000 -
Uang muka asuransi 36,000 - - 24,000 12,000 - 12,000 -
Tanah 3,000,000 - - - 3,000,000 - 3,000,000 -
Gedung 6,000,000 - - - 6,000,000 - 6,000,000 -
Akumulasi penyusutan gedung - 2,000,000 - 50,000 - 2,050,000 - 2,050,000
Hutang Dagang - 260,000 - - - 260,000 - 260,000
Modal, Ahmad - 7,366,000 - - - 7,366,000 - 7,366,000
Prive, Ahmad 10,000 - - - 10,000 - 10,000 -
Penjualan - 925,000 - - - 925,000 925,000 - -
Retur Penjualan 40,000 - - - 40,000 - 40,000 - -
Pembelian 325,000 - - 325,000 - - - - -
Retur Pembelian - 30,000 30,000 - - - - - - -
Biaya Iklan 16,000 - - 10,000 6,000 - 6,000 - -
Gaji Pegawai 180,000 - 9,000 - 189,000 - 189,000 - -
Biaya Sewa 20,000 - 4,000 - 24,000 - 24,000 - -
Harga Pokok Penjualan - - 445,000 - 445,000 - 445,000 - -
Beban Asuransi - - 24,000 - 24,000 - 24,000 - -
Uang Muka Biaya Iklan - - 10,000 - 10,000 - 10,000 -
Hutang Gaji - - - 9,000 - 9,000 - 9,000
Biaya Sewa Yang Masi Harus Dibayar - - - 4,000 - 4,000 - 4,000
Beban Penyusutan Gedung - - 50,000 - 50,000 - 50,000 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total 10,581,000 10,581,000 897,000 897,000 10,614,000 10,614,000 778,000 925,000 9,836,000 9,689,000
Laba/Rugi - 147,000 147,000
Total 10,581,000 10,581,000 897,000 897,000 10,614,000 10,614,000 925,000 925,000 9,836,000 9,836,000
LAPORAN KEUANGAN
Harta
Kas 388,000
Piutang usaha 366,000
Persediaan barang dagang 50,000
Uang muka asuransi 12,000
Uang Muka Biaya Iklan 10,000
Tanah 3,000,000
Gedung 6,000,000
Akumulasi penyusutan gedung (2,050,000)
Total Harta 7,776,000