1.

AYAT JURNAL PENYESUAIAN

TANGGAL KETERANGAN DEBIT KREDIT

31 DES BEBAN PERLENGKPAAN 890,000
PERLENGKAPAN 890,000
31 DES BEBAN ASURANSI 315,000
ASURANSI DIBAYAR DIMUKA 315,000
31 DES BEBAN PENYUSUTAN PERALATAN KANTOR 4,950,000
AKUMULASI PENYUSUTAN PERALATAN KANTOR 4,950,000
31 DES BEBAN GAJI 440,000
HUTANG BEBAN GAJI 440,000
31 DES PENDAPATAN 1,000,000
PENDAPATAN DITERIMA DIMUKA 1,000,000
31 DES PENDAPATAN DITERIMA DIMUKA 750,000
PENDAPATAN 750,000

2. KERTAS KERJA
NS AJP
NO. AKUN NAMA AKUN D K D
111 KAS 3,425,000
112 PIUTANG USAHA 7,000,000
113 PERLENGKAPAN KANTOR 1,270,000
114 ASURANSI DIBAYAR DIMUKA 620,000
121 PERALATAN KANTOR 51,650,000
122 AKUMULASI PENYUSUTAN PERALATAN KANTOR 9,700,000
211 HUTANG USAHA 925,000
212 PENDAPATAN DITERIMA DIMUKA 1,250,000
311 MODAL ROGER 29,000,000
312 PRIVE ROGER 5,200,000
411 PENDAPATAN JASA 59,125,000 250,000
511 BEBAN GAJI 22,415,000 440,000
512 BEBAN SEWA 4,200,000
513 BEBAN UTILITAS 2,715,000
514 MACAM-MACAM BIAYA 1,505,000
JUMLAH 100,000,000 100,000,000
515 BEBAN PERLENGKAPAN 890,000
516 BEBAN ASURANSI 315,000
517 BEBAN PENYUSUTAN PERALATAN KANTOR 4,950,000
213 HUTANG BEBAN GAJI
JUMLAH 6,845,000
LABA
JUMLAH

3. LAPORAN RUGI/LABA
PENDAPATAN JASA 58,875,000
BEBAN GAJI 22,855,000
BEBAN SEWA 4,200,000
BEBAN UTILITAS 2,715,000
MACAM-MACAM BIAYA 1,505,000
BEBAN PERLENGKAPAN 890,000
BEBAN ASURANSI 315,000
BEBAN PENYUSUTAN PERALATAN KANTOR 4,950,000
JUMLAH 21,445,000

4. JURNAL PENUTUP
TANGGAL KETERANGAN DEBIT KREDIT
31 DES IKHTISAR RUGI/LABA 37,430,000
BEBAN GAJI 22,855,000
BEBAN SEWA 4,200,000
BEBAN UTILITAS 2,715,000
MACAM-MACAM BIAYA 1,505,000
BEBAN PERLENGKAPAN 890,000
BEBAN ASURANSI 315,000
BEBAN PENYUSUTAN PERALATAN KANTOR 4,950,000
31 DES PENDAPATAN 58,875,000
IKHTISAR RUGI/LABA 58,875,000
31 DES MODAL 5,200,000
PRIVE 5,200,000
31 DES IKHTISAR RUGI/LABA 21,445,000
MODAL 21,445,000
AJP NSD R/L NERACA
K D K D K D K
3,425,000 3,425,000
7,000,000 7,000,000
890,000 380,000 380,000
315,000 305,000 305,000
51,650,000 51,650,000
4,950,000 14,650,000 14,650,000
925,000 925,000
250,000 1,500,000 1,500,000
29,000,000 29,000,000
5,200,000 5,200,000
58,875,000 58,875,000
22,855,000 22,855,000
4,200,000 4,200,000
2,715,000 2,715,000
1,505,000 1,505,000

890,000 890,000
315,000 315,000
4,950,000 4,950,000
440,000 440,000 440,000
6,845,000 105,390,000 105,390,000 37,430,000 58,875,000 67,960,000 46,515,000
21,445,000 21,445,000
58,875,000 58,875,000 67,960,000 67,960,000
JUSTIN GABRIEL WIDJAYA
XII-IPS / 9