JURNAL PENYESUAIAN PD MANIS

PER 31 DESEMBER 2019

Tanggal Nama Akun dan Keterangan Ref Debit

Des 31 Ikhtisar L/R Rp10,550,000
2019 Persediaan barang dagang awal
Persediaan barang dagang akhir Rp14,000,000
Ikhtisar L/R
31 Beban sewa Rp1,300,000
Sewa dibayar di muka
(6/12 * Rp 2.600.000 = Rp 1.300.000)
31 Beban perlengkapan toko Rp445,000
Perlengkapan toko
(Rp 550.000 - Rp 105.000 = Rp 445.000)
31 Beban asuransi Rp139,500
Asuransi dibayar di muka
(3/10 * Rp 465.000 = Rp 139.500)
31 Beban penyusutan peralatan toko Rp450,000
Akumulusi penyusutan peralatan toko
(10% * Rp 4.500.000 = Rp 450.000)
31 Beban penyusutan alat angkut Rp2,000,000
Akumulasi penyusutan alat angkut
(20% * Rp 10.000.000 = Rp 2.000.000)
31 Beban gaji penjualan Rp700,000
Utang gaji penjualan
Beban gaji bagian kantor Rp200,000
Utang gaji bagian kantor
31 Piutang bunga Rp60,000
Pendapatan bunga
Saldo Rp29,844,500
 Kredit

Rp10,550,000

Rp14,000,000

Rp1,300,000

Rp445,000

Rp139,500

Rp450,000

Rp2,000,000

Rp700,000

Rp200,000

Rp60,000
Rp29,844,500
 NER
P

No NERACA SALDO
Nama Akun
Akun Debit Kredit
101 Kas Rp12,360,000
102 Piutang dagang Rp17,440,000
103 Piutang wesel Rp6,000,000
104 Persediaan barang dagangan Rp10,550,000
105 Sewa dibayar di muka Rp2,600,000
106 Asuransi dibayar di muka Rp465,000
107 Perlengkapan toko Rp550,000
121 Peralatan toko Rp4,500,000
122 Akum. Peny. Peralatan toko Rp1,000,000
123 Alat angkut Rp10,000,000
124 Akum. Peny. Alat angkut Rp1,500,000
201 Utang dagang Rp2,400,000
202 Utang wesel Rp3,800,000
301 Modal Rp40,000,000
302 Prive Rp300,000
401 Penjualan Rp96,400,000
402 Retur penjualan Rp1,300,000
501 Pembelian Rp62,700,000
502 Retur pembelian Rp200,000
503 Beban angkut pembelian Rp1,250,000
601 Gaji bagian penjualan Rp7,400,000
602 Beban advertensi Rp1,265,000
603 Beban angkut penjualan Rp3,330,000
611 Beban kantor Rp950,000
612 Gaji bagian kantor Rp2,500,000
701 Pendapatan bunga Rp1,250,000
801 Beban bunga 1,090,000
Total Rp146,550,000 Rp146,550,000
403 Ikhtisar L/R
613 Beban sewa
614 Beban asuransi
604 Beban perlengkapan toko
605 Beban penyusutan peralatan toko
606 Beban penyusutan alat angkut
203 Utang gaji penjualan
Utang gaji bagian kantor
108 Piutang bunga
Total

Laba
 NERACA LAJUR PD MANIS
PER 31 DESEMBER 2019

AJP NSD LAPORAN L/R

Debit Kredit Debit Kredit Debit
Rp12,360,000
Rp17,440,000
Rp6,000,000
Rp14,000,000 Rp10,550,000 Rp14,000,000
Rp1,300,000 Rp1,300,000
Rp139,500 Rp325,500
Rp445,000 Rp105,000
Rp4,500,000
Rp450,000 Rp1,450,000
Rp10,000,000
Rp2,000,000 Rp3,500,000
Rp2,400,000
Rp3,800,000
Rp40,000,000
Rp300,000
Rp96,400,000
Rp1,300,000 Rp1,300,000
Rp62,700,000 Rp62,700,000
Rp200,000
Rp1,250,000 Rp1,250,000
Rp700,000 Rp8,100,000 Rp8,100,000
Rp1,265,000 Rp1,265,000
Rp3,330,000 Rp3,330,000
Rp950,000 Rp950,000
Rp200,000 Rp2,700,000 Rp2,700,000
Rp600,000 Rp1,850,000
Rp1,090,000 Rp1,090,000

Rp10,550,000 Rp14,000,000 Rp10,550,000 Rp14,000,000

Rp1,300,000 Rp1,300,000 Rp1,300,000
Rp139,500 Rp139,500 Rp139,500
Rp445,000 Rp445,000 Rp445,000
Rp450,000 Rp450,000 Rp450,000
Rp2,000,000 Rp2,000,000 Rp2,000,000
Rp700,000 Rp700,000
Rp200,000 Rp200,000
Rp600,000 Rp600,000
Rp30,384,500 Rp30,384,500 Rp164,500,000 Rp164,500,000 Rp87,019,500

Laba Rp11,430,500
LAPORAN L/R LAPORAN POSISI KEUANGAN
Kredit Debit Kredit
Rp12,360,000
Rp17,440,000
Rp6,000,000
Rp14,000,000
Rp1,300,000
Rp325,500
Rp105,000
Rp4,500,000
Rp1,450,000
Rp10,000,000
Rp3,500,000
Rp2,400,000
Rp3,800,000
Rp40,000,000
Rp300,000
Rp96,400,000

Rp200,000

Rp1,850,000

Rp10,550,000 Rp14,000,000

Rp700,000
Rp200,000
Rp600,000
Rp98,450,000 Rp77,480,500 Rp66,050,000

Rp11,430,500 Rp11,430,500