kas

piutang usaha
PBD (1 Desember
Inventaris
AKM. PENYU. Inv
Laba Persediaan Antar Perusahaan Yg Blm Terealisasi
Peralatan Toko
Beban Diabyar Dimuka
Cabang
Hutang Usaha
Beban Akrual
Kantor Pusat
Modal Saham
Laba ditahan
Penjualan
Pengiriman ke Cabang
Pembelian
Pengiriman dari Kantor Pusat
Iklan
Gaji dan komisi
Macam Beban Penjualan
Sewa
Macam Beban Umum

Kantor Pusat
D
K
10,350
26,200
31,500
8,500

Penyesuaian
D
K

Setelah Penyesuaian
L/R
D
K
D
10,350.0
26,200.0
24,200.0
8,500.0
1,020
3,520.0
3,700.0
560
380.0
350.0
33,760.0
35,400.0
260
260.0

2,500
3,700
940
350
33,760
35,400

65,000
44,850
8,500
27,600

1%

10,350.0
26,200.0
24,200.0
8,500.0
380.0
350.0
33,760.0
6,850.0

65,000.0

6,850

2,850
4,250
1,850
2,700
2,600
159,950

Neraca
K

7,300

7,860

159,950

1,280
9,490
-

350
9,490

6,850.0
27,600
2,850
4,250
9,710
2,700
3,530
161,230

44,850
8,500

161,230

27,600
2,850
4,250
9,710
2,700
3,530
50,640
2,710

44,850
8,500
53,350

110,590

3,520.0
3,700.0
35,400.0
260.0
65,000.0
-

107,880
2,710

kas
piutang usaha
PBD (1 Desember
Inventaris
AKM. PENYU. Inv
Laba Persediaan Antar Perusahaan Yg Blm Terealisasi
Peralatan Toko
Beban Diabyar Dimuka
Cabang
Hutang Usaha
Beban Akrual
Kantor Pusat
Modal Saham
Laba ditahan
Penjualan
Pengiriman ke Cabang
Pembelian
Pengiriman dari Kantor Pusat
Iklan
Gaji dan komisi
Macam Beban Penjualan
Sewa
Macam Beban Umum

Cabang
D
K
2,650
12,850
14,400
3,600

Penyesuaian
D
K
1,500.0
200.0
540

432.0

580

280.0
120.0
4,200
105.0
1,720.0

32,040

20,000
4,100
10,200
2,800
2,350
1,050
1,500
700
56,780

56,780

280.0

200.0

757.0
2,857

120.0
2,857
-

Setelah Penyesuaian
L/R
D
K
D
4,150.0
12,850.0
14,600.0
3,600.0
972.0
300.0
120.0
4,200.0
105.0
33,760.0
20,000.0
4,100.0
10,200.0
2,800.0
2,350.0
1,130.0
1,500.0
1,337.0
59,037
59,037
0

Neraca
K
4,150.0
12,850.0
14,600.0
3,600.0
300.0
120.0
4,100
10,200
2,800
2,350
1,130
1,500
1,337
23,417
(3,417)

20,000
20,000

35,620

972.0
4,200.0
105.0
33,760.0
-

39,037
(3,417)

kas
piutang usaha
PBD (1 Desember
Inventaris
AKM. PENYU. Inv
Laba Persediaan Antar Perusahaan Yg Blm Terealisasi
Peralatan Toko
Beban Diabyar Dimuka
Cabang
Hutang Usaha
Beban Akrual
Kantor Pusat
Modal Saham
Laba ditahan
Penjualan
Pengiriman ke Cabang
Pembelian
Pengiriman dari Kantor Pusat
Iklan
Gaji dan komisi
Macam Beban Penjualan
Sewa
Macam Beban Umum

Neraca Saldo Gabungan

Penyesuaian
D
K
D
K
14,500.0
39,050.0
38,800.0
12,100.0
4,492.0
3,700.0
680.0
470.0
33,760.0
39,600.0
365.0
33,760.0
33,760.0
65,000.0
6,850.0
12,150.0
64,850.0
8,500.0
8,500.0
31,700.0
10,200.0
5,650.0
6,600.0
10,840.0
4,200.0
4,867.0
220,267
220,267
54,410

8500
12%
1,020

120
100
120% x a
a

11700

11700
9750
1950

1,950.0

33,760.0

8,500.0

10,200.0

54,410

Neraca Saldo Gabungan L/R

D
K
D
14,500.0
39,050.0
36,850.0
12,100.0
4,492.0
3,700.0
680.0
470.0
39,600.0
365.0
65,000.0
10,500.0
64,850.0
31,700.0
5,650.0
6,600.0
10,840.0
4,200.0
4,867.0
178,007
178,007

Neraca
K

31,700
5,650
6,600
10,840
4,200
4,867
63,857
993

64,850
64,850

14,500.0
39,050.0
36,850.0
12,100.0
680.0
470.0
10,500.0

4,492.0
3,700.0
39,600.0
365.0
65,000.0
-

114,150

113,157
993