2 13 Perlengkapan Rp 50,000,000
11 Kas
7 11 Kas Rp 25,000,000
41 Pendapatan
19 11 Kas Rp 30,000,000
41 Pendapatan
12 Piutang dagang
pendapatan diterima sebagian
24 15 Peralatan Rp 30,000,000
11 Kas
21 Hutang dagang
27 11 Kas Rp 8,000,000
12 Piutang
menerima pembayaran
11 Kas Rp 20,000,000
41 Pendapatan
32 Prive Rp 15,000,000
11 Kas
TOTAL Rp 519,000,000
Kredit
0
Rp 250,000,000
Rp 24,000,000
Rp 50,000,000
Rp 15,000,000
Rp 25,000,000
Rp 17,500,000
Rp 10,000,000
Rp 20,000,000
Rp 5,000,000
Rp 25,000,000
Rp 15,000,000
Rp 8,000,000
Rp 1,000,000
Rp 2,500,000
Rp 20,000,000
Rp 16,000,000
Rp 15,000,000
Rp 519,000,000
Perkiraan Kas
1 11 Rp 150,000,000
1 11 Rp 24,000,000
2 11 Rp 50,000,000
5 11 Rp 15,000,000
7 11 Rp 25,000,000
19 11 Rp 30,000,000
24 11 Rp 5,000,000
27 11 Rp 8,000,000
31 11 Rp 1,000,000
31 11 Rp 2,500,000
31 11 Rp 20,000,000
31 11 Rp 15,000,000
Perkiraan Piutang
19 12 Rp 20,000,000
27 12 Rp 8,000,000
Perkiraan Perlengkapan
2 13 Rp 50,000,000
10 13 Rp 17,500,000
25 13 Rp 15,000,000
1 14 Rp 24,000,000
5 14 Rp 15,000,000
Perkiraan Peralatan
1 15 Rp 100,000,000
24 15 Rp 15,000,000
Perkiraan Hutang
24 21 Rp 25,000,000
Perkiraan Modal
1 31 Rp 250,000,000
Perkiraan Prive
31 32 Rp 15,000,000
Perkiraan Pendapatan
7 41 Rp 25,000,000
19 41 Rp 10,000,000
31 41 Rp 20,000,000
10 51 Rp 17,500,000
15 51 Rp 15,000,000
31 52 Rp 16,000,000
31 54 Rp 16,000,000
31 54 Rp 1,000,000
Perkiraan No : 11
Saldo
Debet Kredit
Rp 150,000,000
Rp 126,000,000
Rp 76,000,000
Rp 61,000,000
Rp 86,000,000
Rp 116,000,000
Rp 111,000,000
Rp 119,000,000
Rp 118,000,000
Rp 115,500,000
Rp 135,500,000
Rp 120,500,000
Perkiraan No : 12
Saldo
Debet Kredit
Rp 20,000,000
Rp 12,000,000
Perkiraan No : 13
Saldo
Debet Kredit
Rp 50,000,000
Rp 32,500,000
Rp 17,500,000
Perkiraan No : 14
Saldo
Debet Kredit
Rp 24,000,000
Rp 39,000,000
Perkiraan No : 15
Saldo
Debet Kredit
Rp 100,000,000
Rp 115,000,000
Perkiraan No : 21
Saldo
Debet Kredit
Rp 25,000,000
Perkiraan No : 31
Saldo
Debet Kredit
Rp 250,000,000
Perkiraan No : 32
Saldo
Debet Kredit
Rp 15,000,000
Perkiraan No : 41
Saldo
Debet Kredit
Rp 25,000,000
Rp 35,000,000
Rp 55,000,000
Perkiraan No : 51
Saldo
Debet Kredit
Rp 17,500,000
Rp 32,500,000
Perkiraan No : 52
Saldo
Debet Kredit
Rp 16,000,000
Perkiraan No : 54
Saldo
Debet Kredit
Rp 16,000,000
Perkiraan No : 55
Saldo
Debet Kredit
Rp 1,000,000
JURNAL PENYESUAIAN
menerima pembayaran
Kredit
Rp 24,000,000
Rp 50,000,000
Rp 15,000,000
Rp 5,000,000
Rp 1,000,000
Rp 2,500,000
Rp 16,000,000
Rp 15,000,000
Rp 20,000,000
Rp 8,000,000
Rp 17,500,000
Rp 15,000,000
Rp 25,000,000
Rp 250,000,000
Rp 25,000,000
Rp 10,000,000
Rp 20,000,000