percobaan penyesuaian

NAMA REKENING /PERKIRAAN/AKUN DEBET KREDIT debet

KAS 245,000,000
Piutang dagang 267,000,000
Sewa dibayar dimuka 140,000,000
Persediaan perlengkapan kantor 50,500,000
Peralatan kantor 864,000,000

Akumulasi depresiasi peralatan kantor 210,500,000

Utang dagang 197,000,000
Utang Wesel 710,000,000
Modal tuan Handoko 394,000,000
Prive tuan Handoko 1,315,500,000
Pendapatan 3,034,000,000
Biaya Sewa 350,000,000
Biaya Gaji 1,184,000,000
Biaya lain lain 129,500,000
beban bunga
biaya peralatan kantor 152,500,000
biaya perlengkapan 36,000,000
bunga terutang 53,500,000
biaya sewa lainnya 42,000,000
laba usaha
Jumlah 4,545,500,000 4,545,500,000 284,000,000

ayat jurnal penyesuaian

tgl
2006
des
penyesualain perlengkapan
14500000
peralatan kantor 58000000
bunga terutang 53500000
penyesuaian nsp rugi laba neraca

kredit debet kredit debet kredit debet

245,000,000 245,000,000
267,000,000 267,000,000
42,000,000 98,000,000 98,000,000
36,000,000 14,500,000 14,500,000
864,000,000 864,000,000

152,500,000 363,000,000
197,000,000
710,000,000
394,000,000
1,315,500,000 1,315,500,000
3,034,000,000 3,034,000,000
350,000,000 350,000,000
1,184,000,000 1,184,000,000
129,500,000 129,500,000
53,500,000 53,500,000
152,500,000 152,500,000
36,000,000 36,000,000
53,500,000 53,500,000
42,000,000 42,000,000
1,042,000,000
284,000,000 4,751,500,000 4,751,500,000 3,034,000,000 3,034,000,000 2,759,500,000

1,992,000,000
neraca tgl uraian/keterangan ref

kredit 2006
des 31 sewa dibayar dimuka
biaya sewa
31 perlengkapan
biaya perlengkapan
31 perlatan kantor

363,000,000 biaya peralatan

197,000,000 31 bunga terutang
710,000,000 beban bunga
394,000,000
jumlah

53,500,000

1,042,000,000
2,759,500,000
debet kredit

42,000,000
42,000,000
36,000,000
36,000,000
152,500,000

152,500,000
53,500,000
53,500,000

284,000,000 284,000,000