Nama : Juita Novieanty

Prodi : D3 Akuntansi
NIM : 041200033
1. PT JAYA ABADI
Ayat Jurnal Penyesuaian
per 31 Desember 2016
Tanggal Keterangan Ref Debit
31-Dec Beban Perlengkapan Jahit Rp150,000
Perlengkapan Jahit

Beban sewa Rp400,000

Sewa dibayar dimuka

Beban Penyusutan Peralatan Kantor Rp100,000

Akumulasi Penyusutan Peralatan Kantor

Beban Listrik Rp70,000

Utang Listrik

Beban Gaji Rp150,000

Utang Gaji
Total Rp870,000

2. PT JAYA
Kertas Kerja /
per 31 Dese
Neraca Saldo
No. Akun Nama Akun
Debit Kredit
101 Kas Rp3,320,000
102 Piutang Usaha Rp300,000
103 Perlengkapan Jahit Rp1,000,000
104 Sewa Dibayar Dimuka Rp1,200,000
121 Peralatan Jahit Rp1,500,000
201 Utang Usaha Rp400,000
202 Utang Bank Rp1,800,000
301 Modal Kiky Rp4,000,000
302 Prive Kiky Rp400,000
401 Pendapatan Jahit Rp2,000,000
501 Beban Gaji Rp200,000
502 Beban Administrasi Rp250,000
503 Beban Bunga Rp30,000
Total Rp8,200,000 Rp8,200,000
504 Beban Perlengkapan Jahit
505 Beban Sewa
506 Beban Penyusutan Peralatan Kantor
122 Akumulasi Penyusutan Peralatan Kantor
507 Beban Listrik
203 Utang Listrik
204 Utang Gaji
Total
Kredit

Rp150,000

Rp400,000

Rp100,000

Rp70,000

Rp150,000
Rp870,000

PT JAYA ABADI
Kertas Kerja / Neraca Lajur
per 31 Desember 2016
AJP NSSD Laba/Rugi
Debit Kredit Debit Kredit Debit Kredit
Rp3,320,000
Rp300,000
Rp150,000 Rp850,000
Rp400,000 Rp800,000
Rp1,500,000
Rp400,000
Rp1,800,000
Rp4,000,000
Rp400,000
Rp2,000,000 Rp2,000,000
Rp150,000 Rp350,000 Rp350,000
Rp250,000 Rp250,000
Rp30,000 Rp30,000

Rp150,000 Rp150,000 Rp150,000

Rp400,000 Rp400,000 Rp400,000
 Rp100,000 Rp100,000 Rp100,000
Rp100,000 Rp100,000
Rp70,000 Rp70,000 Rp70,000
Rp70,000 Rp70,000
Rp150,000 Rp150,000
Rp870,000 Rp870,000 Rp8,520,000 Rp8,520,000 Rp1,350,000 Rp2,000,000
Rp650,000
Rp2,000,000 Rp2,000,000
 Neraca
Debit Kredit
Rp3,320,000
Rp300,000
Rp850,000
Rp800,000
Rp1,500,000
Rp400,000
Rp1,800,000
Rp4,000,000
Rp400,000
 Rp100,000

Rp70,000
Rp150,000
Rp7,170,000 Rp6,520,000
Rp650,000
Rp7,170,000 Rp7,170,000