Nama : Jihan Nabila Hafshah

Kelas : 63.1A.05
Prodi : Akuntansi
Nim : 63231214
Adjustment Journal Entries

Date Description Post. Ref. Debit Kredit

31 Bad Debt Expense Rp 5,000,000

Account Receivable Rp 5,000,000
Account Receivable
31 Depreciation Expense Rp 10,000,000
Accumulated Depreciation - Building Rp 10,000,000
Depreciation on Building (15.000.000 - 5.000.000)
31 Unearned Fees Rp 10,000,000
Fees Earned Rp 10,000,000
Fees Earned
31 Unearned Rent Rp 4,166,667
Rent Revenue Rp 4,166,667
Rent Earned (50.000.000/12 = Rp. 4.166.667)
D 31 Bad Debt Expense Rp 5,000,000
e
s Account Receivable Rp 5,000,000
e Account Receivable
m 31 Insurance Expense Rp 12,000,000
b
e Prepaid Insurance Rp 12,000,000
r Insurance Expired (6/12 x Rp. 24.000.000)
31 Account Receivable Rp 5,000,000
Rent Revenue Rp 5,000,000

31 Supplies Expense Rp 2,200,000

Supplies Rp 2,200,000
Supplies used (Rp. 3.000.000 - Rp. 800.000)
31 Unearned Rent Rp 800,000
Rent Revenue Rp 800,000
Rent Earned (2.400.000/3 = Rp. 800.000)
31 Account Receivable Rp 450,000
Fees Earned Rp 450,000
Accured fees (30 x 15.000)
Total Rp 54,616,667 Rp 54,616,667