TANGGAL KETERANGAN DEBIT KREDIT

4/1/2022 PERSEDIAAN Rp 36,000,000

UTANG DAGANG Rp 36,000,000
4/3/2022 PERLENGKAPAN Rp 3,700,000
KAS Rp 3,700,000
4/6/2022 PIUTANG DAGANG Rp 46,000,000
PENJUALAN Rp 46,000,000
HPP Rp 38,000,000
PERSEDIAAN Rp 38,000,000
4/7/2022 BEBAN UTILITAS Rp 4,900,000
KAS Rp 4,900,000
4/8/2022 KAS Rp 52,000,000
POT.PENJUALAN Rp 1,000,000
PENJUALAN Rp 53,000,000
HPP Rp 42,000,000 \
PERSEDIAAN Rp 42,000,000
4/9/2022 UTANG DAGANG Rp 22,000,000
KAS Rp 22,000,000
4/12/2022 PERALATAN Rp 4,100,000
KAS Rp 4,100,000
4/17/2022 PERSEDIAAN Rp 35,000,000
POT.PEMBELIAN Rp 2,000,000
KAS Rp 33,000,000
4/18/2022 BEBAN IKLAN Rp 2,200,000
KAS Rp 2,200,000
4/19/2022 BEBAN TRANSPORTASI Rp 1,500,000
KAS Rp 1,500,000
4/22/2022 BEBAN BUNGA Rp 1,500,000
KAS Rp 1,500,000
4/28/2022 BEBAN GAJI Rp 4,700,000
KAS Rp 4,700,000
SALDO Rp 294,600,000 Rp 294,600,000
TANGGAL KETERANGAN DEBIT KREDIT
01/04/2022 PERSEDIAAN Rp 36,000,000
01/04/2022 UTANG DAGANG Rp 36,000,000
03/04/2022 PERLENGKAPAN Rp 3,700,000
03/04/2022 KAS Rp 3,700,000
06/04/2022 PIUTANG DAGANG Rp 46,000,000
06/04/2022 PENJUALAN Rp 46,000,000
06/04/2022 HPP Rp 38,000,000
06/04/2022 PERSEDIAAN Rp 38,000,000
07/04/2022 BEBAN UTILITAS Rp 4,900,000
07/04/2022 KAS Rp 4,900,000
08/04/2022 KAS Rp 52,000,000
08/04/2022 POT.PENJUALAN Rp 1,000,000
08/04/2022 PENJUALAN Rp 53,000,000
08/04/2022 HPP Rp 42,000,000
08/04/2022 PERSEDIAAN Rp 42,000,000
09/04/2022 UTANG DAGANG Rp 22,000,000
09/04/2022 KAS Rp 22,000,000
12/04/2022 PERALATAN Rp 4,100,000
12/04/2022 KAS Rp 4,100,000
17/04/2022 PERSEDIAAN Rp 35,000,000
17/04/2022 POT.PEMBELIAN Rp 2,000,000
17/04/2022 KAS Rp 33,000,000
18/04/2022 BEBAN IKLAN Rp 2,200,000
18/04/2022 KAS Rp 2,200,000
19/04/2022 BEBAN TRANSPORTASI Rp 1,500,000
19/04/2022 KAS Rp 1,500,000
22/04/2022 BEBAN BUNGA Rp 1,500,000
22/04/2022 KAS Rp 1,500,000
28/04/2022 BEBAN GAJI Rp 4,700,000
28/04/2022 KAS Rp 4,700,000
31/04/2022 BEBAN PERLENGKAPAN Rp 1,700,000
PERLENGKAPAN Rp 1,700,000
31/04/2022 BEBAN PENY.PERALATAN Rp 400,000
AKM.PENY.PERALATAN Rp 400,000
31/04/2022 BEBAN PENY.KENDARAAN Rp 500,000
AKM.PENY.KENDARAAN Rp 500,000
31/04/2022 BEBAN PENY.BANGUNAN Rp 1,000,000
AKM.PENY.BANGUNAN Rp 1,000,000
KAS Rp 155,000,000
PIUTANG DAGANG Rp 178,000,000
PERSEDIAAN Rp 82,000,000
PERLENGKAPAN Rp 12,000,000
ASET TETAP Rp 438,000,000
AKM.PENY.ASET TETAP Rp 64,000,000
UTANG DAGANG Rp 125,000,000
UTANG BANK Rp 330,000,000
MODAL SAHAM Rp 250,000,000
LABA DITAHAN Rp 96,000,000
Rp 865,000,000 Rp 865,000,000
 PT ANDA
KERT
PER A
NERACA SALDO PENYESUAIAN
NAMA AKUN DEBIT KREDIT DEBIT
KAS Rp 129,400,000
PIUTANG DAGANG Rp 224,000,000
PERLENGKAPAN Rp 15,700,000
PERSEDIAAN Rp 73,000,000
PERALATAN Rp 4,100,000
ASET TETAP Rp 438,000,000
AKM.PENY.ASET TETAP Rp 64,000,000
UTANG DAGANG Rp 139,000,000
UTANG BANK Rp 330,000,000
MODAL SAHAM Rp 250,000,000
LABA DITAHAN Rp 96,000,000
PENJUALAN Rp 99,000,000
HPP Rp 80,000,000
POT.PENJUALAN Rp 1,000,000
POT.PEMBELIAN Rp 2,000,000
BEBAN UTILITAS Rp 4,900,000
BEBAN IKLAN Rp 2,200,000
BEBAN TRANSPORTASI Rp 1,500,000
BEBAN BUNGA Rp 1,500,000
BEBAN GAJI Rp 4,700,000
BEBAN PERLENGKAPAN Rp 1,700,000
BEBAN PENY.PERALATAN Rp 400,000
AKM.PENY.PERALATAN
BEBAN PENY.KENDARAAN Rp 500,000
AKM.PENY.KENDARAAN
BEBAN PENY.BANGUNAN Rp 1,000,000
AKM.PENY.BANGUNAN
SALDO Rp 3,600,000
 PT ANDALAN SEHATI
KERTAS KERJA
PER APRIL 2022
PENYESUAIAN N.SETELAH PENYESUAIAN LAP.LABA RUGI
KREDIT DEBIT KREDIT DEBIT KREDIT
Rp 129,400,000
Rp 224,000,000
Rp 1,700,000 Rp 14,000,000
Rp 73,000,000
Rp 4,100,000
Rp 438,000,000
Rp 64,000,000
Rp 139,000,000
Rp 330,000,000
Rp 250,000,000
Rp 96,000,000
Rp 99,000,000 Rp 99,000,000
Rp 80,000,000 Rp 80,000,000
Rp 1,000,000 Rp 1,000,000
Rp 2,000,000 Rp - Rp 2,000,000
Rp 4,900,000 Rp 4,900,000
Rp 2,200,000 Rp 2,200,000
Rp 1,500,000 Rp 1,500,000
Rp 1,500,000 Rp 1,500,000
Rp 4,700,000 Rp 4,700,000
Rp 1,700,000 Rp 1,700,000
Rp 400,000 Rp 400,000
Rp 400,000 Rp - Rp 400,000
Rp 500,000 Rp - Rp 500,000
Rp 500,000 Rp - Rp 500,000
Rp 1,000,000 Rp - Rp 1,000,000
Rp 1,000,000 Rp - Rp 1,000,000
Rp 3,600,000 Rp 981,900,000 Rp 981,900,000 Rp 99,400,000 Rp 101,000,000
Rp 1,600,000
Rp 101,000,000
 NERACA
DEBIT KREDIT
Rp 129,400,000
Rp 224,000,000
Rp 14,000,000
Rp 73,000,000
Rp 4,100,000
Rp 438,000,000
Rp 64,000,000
Rp 139,000,000
Rp 330,000,000
Rp 250,000,000
Rp 96,000,000

Rp 400,000

Rp 500,000

Rp 1,000,000
Rp 882,500,000 Rp 880,900,000
Rp 882,500,000
 SALDO
KETERANGAN DEBIT KREDIT
DEBIT KREDIT
KAS Rp 155,000,000 Rp 155,000,000
Rp 3,700,000 Rp 151,300,000
Rp 4,900,000 Rp 146,400,000
Rp 52,000,000 Rp 198,400,000
Rp 22,000,000 Rp 176,400,000
Rp 4,100,000 Rp 172,300,000
Rp 33,000,000 Rp 139,300,000
Rp 2,200,000 Rp 137,100,000
Rp 1,500,000 Rp 135,600,000
Rp 1,500,000 Rp 134,100,000
Rp 4,700,000 Rp 129,400,000

SALDO
KETERANGAN
DEBIT KREDIT DEBIT KREDIT
PIUTANG DAGANG Rp 178,000,000 Rp 178,000,000
Rp 46,000,000 Rp 224,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
PERLENGKAPAN Rp 12,000,000 Rp 12,000,000
Rp 3,700,000 Rp 15,700,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
PERSEDIAAN Rp 82,000,000 Rp 82,000,000
Rp 36,000,000 Rp 118,000,000
Rp 38,000,000 Rp 80,000,000
Rp 42,000,000 Rp 38,000,000
Rp 35,000,000 Rp 73,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
PERALATAN Rp 4,100,000 Rp 4,100,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
ASET TETAP Rp 438,000,000 Rp 438,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
AKM.PENY.ASET TETAP Rp 64,000,000 Rp 64,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
UTANG DAGANG Rp 125,000,000 Rp 125,000,000
Rp 36,000,000 Rp 161,000,000
Rp 22,000,000 Rp 139,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
UTANG BANK Rp 330,000,000 Rp 330,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
MODAL SAHAM Rp 250,000,000 Rp 250,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
LABA DITAHAN Rp 96,000,000 Rp 96,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
PENJUALAN Rp 46,000,000 Rp 46,000,000
Rp 53,000,000 Rp 99,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
HPP Rp 38,000,000 Rp 38,000,000
Rp 42,000,000 Rp 80,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
POT.PENJUALAN Rp 1,000,000 Rp 1,000,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
POT.PEMBELIAN Rp 2,000,000 Rp 2,000,000
 SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
BEBAN UTILITAS Rp 4,900,000 Rp 4,900,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
BEBAN IKLAN Rp 2,200,000 Rp 2,200,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
BEBAN TRANSPORTASI Rp 1,500,000 Rp 1,500,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
BEBAN BUNGA Rp 1,500,000 Rp 1,500,000

SALDO
KETERANGAN DEBIT KREDIT DEBIT KREDIT
BEBAN GAJI Rp 4,700,000 Rp 4,700,000
j
NAMA AKUN DEBIT KREDIT
KAS Rp 129,400,000
PIUTANG DAGANG Rp 224,000,000
PERLENGKAPAN Rp 15,700,000
PERSEDIAAN Rp 73,000,000
PERALATAN Rp 4,100,000
ASET TETAP Rp 438,000,000
AKM.PENY.ASET TETAP Rp 64,000,000
UTANG DAGANG Rp 139,000,000
UTANG BANK Rp 330,000,000
MODAL SAHAM Rp 250,000,000
LABA DITAHAN Rp 96,000,000
PENJUALAN Rp 99,000,000
HPP Rp 80,000,000
POT.PENJUALAN Rp 1,000,000
POT.PEMBELIAN Rp 2,000,000
BEBAN UTILITAS Rp 4,900,000
BEBAN IKLAN Rp 2,200,000
BEBAN TRANSPORTASI Rp 1,500,000
BEBAN BUNGA Rp 1,500,000
BEBAN GAJI Rp 4,700,000
SALDO Rp 980,000,000 Rp 980,000,000
 PT ANDALAN SEHATI
JURNAL PENUTUP
PER APRIL 2022

TANGGAL KETERANGAN REF DEBIT KREDIT

31/04/2022 PENJUALAN Rp 99,000,000
POT. PEMBELIAN Rp 2,000,000
IKHTISAR LABA RUGI Rp 101,000,000

31/04/2022 IKHTISAR LABA RUGI Rp 19,400,000

BEBAN UTILITAS Rp 4,900,000
BEBAN IKLAN Rp 2,200,000
BEBAN TRANSPORTASI Rp 1,500,000
BEBAN BUNGA Rp 1,500,000
BEBAN GAJI Rp 4,700,000
BEBAN PERLENGKAPAN Rp 1,700,000
BEBAN PENY.PERALATAN Rp 400,000
BEBAN PENY.KENDARAAN Rp 500,000
BEBAN PENY.BANGUNAN Rp 1,000,000
POT.PENJUALAN Rp 1,000,000

31/04/2022 IKHTISAR LABA RUGI Rp 251,600,000

MODAL Rp 251,600,000