1B
2D
3B
4A
5D
Soal 1
Nama Akun Ditutup Tidak ditutup
Utang Dagang V
Akumulasi Depresiasi-Gedung V
Beban Depresiasi-Gedung V
Modal Tn. Beni V
Prive Tn. Beni V
Peralatan V
Pendapatan Jasa V
Beban Gaji V
Utang Gaji V
Perlengkapan V
Beban Perlengkapan V
Soal 2
pendapatan jasa 380,700,000
ikhtisar laba rugi 380,700,000
modal 45,000,000
prive 45,000,000
Soal 3
Piutang Dagang
Akumulasi Depresiasi
Kas
Peralatan
Modal Tn Rahman
Perlengkapan
Utang Gaji
Soal 4
Beban depresiasi
Prive Tn Rahman
Pendapatan jasa
Beban bunga
Soal 5
Sewa dibayar dimuka
Peralatan
Modal Tn Rahman
Perlengkapan
Jurnal Penyesuaian
Tanggal Akun
a Beban Perlengkapan
Perlengkapan
b Beban Asuransi
e Beban Gaji
Utang Gaji
Neraca Saldo
Akun
D
Kas 2,950,000
Perlengkapan 4,295,000
Peralatan 40,650,000
Akumulasi Depresiasi-Peralatan
Truk 36,300,000
Utang Dagang
Modal Tn.Tono
Pendapatan Jasa
Total 136,000,000
Beban Perlengkapan
Beban Asuransi
Utang Gaji
LAPORAN KEUANGAN
Po Megah
Pendapatan Jasa
Dikurangi Beban:
Total Beban
Laba Bersih
PO Megah
Modal Awal
Prive -5,000,000
Penambahan Modal
Modal Akhir
Po Megah
Aset:
Aset Lancar:
Kas 2,950,000
Perlengkapan 750,000
Aset Tetap
Peralatan 40,650,000
Truk 36,300,000
Total Aset
Liabilitas:
Liabilitas Lancar:
Total Liabilitas
Modal Tn.Tono
Jurnal Penutup
Tanggal Akun
Ikhtisar L/R
Ikhtisar L/R
Beban Gaji
Beban Sewa
Beban Truk
Beban Lain-Lain
Beban Perlengkapan
Beban Asuransi
Ikhtisar L/R
Modal Tn.Tono
Modal Tn.Tono
Prive
Po Megah
Akun Debet
Kas 2,950,000
Perlengkapan 750,000
Peralatan 40,650,000
Akumulasi Depresiasi-Peralatan
Truk 36,300,000
Utang Dagang
Utang Gaji
Modal Tn.Tono
Total 81,385,000
nyesuaian
Debet Kredit
3,545,000 perhitungan
terpakai=saldo-
3,545,000 sisa=4295000-750000
2,000,000
2,000,000
3,380,000
3,380,000
4,400,000
4,400,000
900,000
900,000
K D K
3,545,000
2,000,000
9,209,000 3,380,000
6,400,000 4,400,000
2,015,000
26,426,000
91,950,000
900,000
136,000,000
3,545,000
2,000,000
3,380,000
4,400,000
900,000
Maret 2011
91,950,000
58,295,000
33,655,000
al
Maret 2011
26,426,000
28,655,000
55,081,000
Megah
isi Keuangan
aret 2011
25,500,000
57,996,000
2,915,000
55,081,000
57,996,000
Penutup
Debet Kredit
91,950,000
91,950,000
58,295,000
24,825,000
10,600,000
7,350,000
2,195,000
3,545,000
2,000,000
3,380,000
4,400,000
33,655,000
33,655,000
5,000,000
5,000,000
upan
Kredit
12,589,000
10,800,000
2,015,000
900,000
55,081,000
81,385,000
Neraca Lajur 10 Kolom
D K D
2,950,000
750,000
735,000
40,650,000
12,589,000
36,300,000
10,800,000
2,015,000
26,426,000
5,000,000
91,950,000
24,825,000 24,825,000
10,600,000 10,600,000
7,350,000 7,350,000
2,195,000 2,195,000
3,545,000 3,545,000
2,000,000 2,000,000
3,380,000 3,380,000
4,400,000 4,400,000
900,000
33,655,000
Lap. Laba/Rugi Laporan Posisi Keuangan
K D K
2,950,000
750,000
735,000
40,650,000
12,589,000
36,300,000
10,800,000
2,015,000
26,426,000
5,000,000
91,950,000
900,000
33,655,000
AYAT JURNAL PENYESUAIAN
Jurnal Penyesuaian
Tanggal Akun
a Piutang Dagang
Pendapatan Jasa
b Beban Asuransi
Asuransi Dibayar Di
Muka
c Beban Perlengkapan
Perlengkapan
Kantor
Beban Depresiasi
d Gedung
Akumulasi
Penyusutan Gedung
Beban Depresiasi
Akumulasi
e Peralatan
Penyusutan
Peralatan
f Beban Gaji
Utang Gaji
Pendapatan Sewa
g Diterima Di Muka
Pendapatan Jasa
Kas 2,200,000
Tanah 50,000,000
Gedung 137,500,000
Peralatan 90,100,000
Utang Dagang
Modal Sabrina
Pendapatan Jasa
Total 494,400,000
Beban Asuransi
Beban Perlengkapan
Total
LAPORAN KEUANGAN
Optima Consulting
Pendapatan Jasa
Dikurangi Beban:
Total Beban
Laba Bersih
Optima Consulting
Prive -10,000,000
Penambahan Modal
Modal Akhir
Optima Consulting
Aset:
Aset Lancar:
Kas 2,200,000
Aset Tetap:
Tanah 50,000,000
Gedung 137,500,000
Peralatan 90,100,000
Liabilitas Lancar:
Total Liabilitas
Modal Sabrina
Jurnal Penutup
Tanggal Akun
Ikhtisar L/R
Ikhtisar L/R
Beban Gaji Dan
Upah
Beban Iklan
Beban Listrik, Air,
Dan Telepon
Beban Reparasi
Beban Rupa-Rupa
Beban Asuransi
Beban Perlengkapan
Beban Depresiasi
Gedung
Beban Depresiasi
Peralatan
Modal Tn.Tono
Ikhtisar L/R
Modal Tn.Tono
Prive
Optima Consulting
Akun Debet
Kas 2,200,000
Tanah 50,000,000
Gedung 137,500,000
Peralatan 90,100,000
Utang Dagang
Modal Sabrina
Utang Gaji
Total 290,700,000
al Penyesuaian
Debet Kredit
1,750,000
1,750,000
800,000
800,000
700,000
700,000
1,620,000
1,620,000
3,500,000
3,500,000
1,050,000
1,050,000
1,000,000
1,000,000
Neraca Lajur 10 Kolom
K D K
1,750,000
800,000
700,000
51,700,000 1,620,000
35,300,000 3,500,000
3,500,000
3,000,000 1,000,000
212,500,000
188,400,000 2,750,000
1,050,000
494,400,000
800,000
700,000
1,620,000
3,500,000
1,050,000
10,420,000 10,420,000
ng
ugi
1 Desember 2014
191,150,000
201,620,000
-10,470,000
ng
Modal
1 Desember 2014
212,500,000
-20,470,000
192,030,000
ma Consulting
n Posisi Keuangan
1 Desember 2014
84,180,000
51,300,000
192,030,000
rnal Penutup
Debet Kredit
191,150,000
191,150,000
201,620,000
102,250,000
58,200,000
19,000,000
11,500,000
4,050,000
800,000
700,000
1,620,000
3,500,000
10,470,000
10,470,000
10,000,000
10,000,000
ng
enutupan
2014
Kredit
53,320,000
38,800,000
3,500,000
2,000,000
192,030,000
1,050,000
290,700,000
a Lajur 10 Kolom
D K D
2,200,000
9,250,000
1,000,000
650,000
50,000,000
137,500,000
53,320,000
90,100,000
38,800,000
3,500,000
2,000,000
212,500,000
10,000,000
191,150,000
102,250,000 102,250,000
58,200,000 58,200,000
19,000,000 19,000,000
11,500,000 11,500,000
4,050,000 4,050,000
800,000 800,000
700,000 700,000
1,620,000 1,620,000
3,500,000 3,500,000
1,050,000
-10,470,000
Lap. Laba/Rugi Laporan Posisi Keuangan
K D K
2,200,000
9,250,000
1,000,000
650,000
50,000,000
137,500,000
53,320,000
90,100,000
38,800,000
3,500,000
2,000,000
212,500,000
10,000,000
191,150,000
1,050,000
-10,470,000