PT SETIA RAYA
JURNAL PENYESUAIAN
HAL : 1
Tanggal No. Keterangan Ref Debet Kredit
31-Dec 1 Beban Sewa 514 150,000
Sewa di bayar dimuka 115 150,000
Jumlah Total
IA RAYA
A LAJUR
RAKHIR 31 DESEMBER 2017
NS YG DISESUAIKAN LABA/RUGI NERACA
D K D K D K
500,000 500,000
300,000 300,000
200,000 200,000
400,000 400,000
450,000 450,000
5,000,000 5,000,000
4,000,000 4,000,000
800,000 800,000
1,500,000 1,500,000
300,000 300,000
750,000 750,000
500,000 500,000
10,000,000 10,000,000
200,000 200,000
1,500,000 1,500,000
266,667 266,667
150,000 150,000
50,000 50,000
150,000 150,000
10,000 10,000
10,000 10,000
400,000 400,000
150,000 150,000
133,333 133,333
100,000 100,000
100,000
13,860,000 13,860,000 1,176,667 1,500,000 12,683,333 12,360,000
- (323,333) (323,333)
Pendapatan
pendapatan jasa Rp 1,500,000,000
beban - beban;
beban asuransi Rp 533,333,333
beban gaji Rp 250,000,000
beban listrik,air, telepon Rp 50,000,000
beban sewa Rp 150,000,000
beban bunga Rp 10,000,000
beban depresiasi banguna Rp 400,000,000
beban depresiasi peralata Rp 150,000,000
total beban Rp 1,543,333,333
saldo rugi Rp (43,333,333)
PT SETIA RAYA
LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2018
ASET LANCAR
Kas Rp 500,000,000
piutang usaha Rp 250,000,000
Piutang wasel Rp 200,000,000
Piutang pendapatan Rp 50,000,000
Sewa dibayar dimuka Rp 450,000,000
perlengkapan Rp 400,000,000
asuransi dibayar dimuka Rp 133,333,333