aset
Hutang
Laba penjualan aset tetap
+
+
-
Dikurang
Ditambah
Ditambah
Dikurang
dikurang
ditambah
dikurang
ditambah
dikurang
ditambah
dikurang
1 Adv.exp
2,500,000
Kas
2 m/i
vat in
2,500,000
10000 unit
50,000,000
5,000,000
a/p
4 a/p
55,000,000
2000 unit
11,000,000
m/i
vat in
10,000,000
1,000,000
6 Bank
118,800,000
sales
vat-out
9000 unit
COGS
108,000,000
10,800,000
45,000,000
M/i
45,000,000
7 Bank
30,000,000
A/R
8 m/i
vat in
30,000,000
8000 unit
24,000,000
2,400,000
a/p
26,400,000
9 A/p
24,000,000
Bank
10 A/R
24,000,000
5000 unit
38,575,000
Sales
Vat out
Kas
COGS
m/i
11 Sales Return n Alowances
vat out
A/r
m/i
COGS
12 a/p
Bank
m/i
vat in
13 a/p
notes payable
14 supplies
kas
16 A/r
Notes Receivable
19 Bank
Sales Diskon
35,000,000
3,500,000
75,000
15,000,000
15,000,000
5,600,000
560,000
6,160,000
2,400,000
44,000,000
43,120,000
800,000
80,000
12,000,000
12,000,000
400,000
400,000
8,000,000
8,000,000
32,091,600
294,000
Vat out
29,400
A/R
25 dividen
cash
28 Salaries Exp
Cash
32,415,000
6,000,000
6,000,000
1,200,000
1,200,000
Penyesuaian
a COGS
M/i
b Salaries expense
Salaries Payable
c Interest receivable
Interest revenue
d prepaid insurance
insurance expense
e supplies expense
supplies
f Depreciation expense - equipment
Accum.dep.exp - equipment
Depreciation expense - building
Accum.dep.exp - building
g interest expense
interest payable
h rent revenue
unearned rent
<---
<---
<--1100
<--<--<--<---
(jangka waktu wesel tagih s/d tgl 31) * nominal * bunga / 360 hari