Perusahaan Sentosa

Kertas Kerja
Desember 2008

Neraca Saldo Penyesuaian

Akun-akun
Debet Kredit Debet
Kas 25,000,000
Piutang Usaha 47,200,000
Asuransi dibayar dimuka 6,000,000 2,000,000
Tanah 112,000,000
Bangunan 308,000,000
Utang Usaha 20,800,000 2,500,000
Pendapatan sewa diterima di muka 8,000,000
Utang wesel 200,000,000
Modal Sentosa 240,000,000
Prive Sentosa 40,000,000
Pendapatan sewa 199,200,000
Beban gaji 84,000,000 2,500,000
Beban penunjang 45,800,000
Jumlah 668,000,000 668,000,000
Beban Asuransi

beban bunga 5,000,000

akm. Penyusutan gedung
sewa diterima dimuka 7,000,000
utang gaji
19,000,000
 ahaan Sentosa
ertas Kerja
sember 2008

Neraca Saldo
Penyesuaian Laba-Rugi Neraca
Disesuaikan
Kredit Debet Kredit Debet Kredit Debet
25,000,000 25,000,000
7,000,000 54,200,000 54,200,000
8,000,000 8,000,000
119,000,000 119,000,000
308,000,000 308,000,000
23,300,000
8,000,000 8,000,000
5,000,000 205,000,000
240,000,000
40,000,000 40,000,000
7,000,000 206,200,000 206,200,000
86,500,000 86,500,000
45,800,000 45,800,000

2,000,000 2,000,000

5,000,000 5,000,000
7,000,000 7,000,000

2,500,000 2,500,000 2,500,000

30,500,000 691,500,000 694,000,000 137,300,000 216,700,000 554,200,000
Neraca
Kredit

23,300,000

205,000,000
240,000,000

2,000,000

7,000,000

477,300,000