DANI ALAM NEGARA (07/XII MIPA 7)

PENJAHIT ALI
JURNAL PENYESUAIAN
PER 31 DESEMBER 2020
NOMOR
TANGGAL NAMA AKUN DEBET KREDIT
AKUN
Des 31 Beban perlengkapan jahit 504 150,000
Perlengkapan jahit 113 150,000
31 Beban sewa 505 400,000
Sewa dibayar di muka 114 400,000
31 Beban penyusutan peralatan jahit 506 100,000
Akumulasi peralatan jahit 122 100,000
31 Beban listrik 507 70,000
Utang listrik 203 70,000
31 Beban gaji 501 150,000
Utang gaji 204 150,000
JUMLAH 870,000 870,000
DANI ALAM NEGARA (07/XII MIPA 7)

PENJAHIT ALI
KERTAS KERJA
PER 31 DESEMBER 2020
NO AKUN NAMA AKUN NERACA SALDO AJP
DEBET KREDIT DEBET KREDIT
111 KAS 3,320,000
112 PIUTANG USAHA 300,000
113 PERLENGKAPAN JAHIT 1,000,000 150,000
114 SEWA DIBAYAR DIMUKA 1,200,000 400,000
121 PERALATAN JAHIT 1,500,000
201 UTANG USAHA 400,000
202 UTANG BANK 1,800,000
301 MODAL TUAN ALI 4,000,000
302 PRIVE TUAN ALI 400,000
401 PENDAPATAN JAHIT 2,000,000
501 BEBAN GAJI 200,000 150,000
502 BEBAN ADMINISTRASI 250,000
503 BEBAN BUNGA 30,000
JUMLAH 8,200,000 8,200,000
122 Akumulasi peralatan jahit 100,000
203 Utang listrik 70,000
204 Utang gaji 150,000
504 Beban perlengkapan jahit 150,000
505 Beban sewa 400,000
506 Beban penyusutan peralatan jahit 100,000
507 Beban listrik 70,000
JUMLAH 870,000 870,000
LABA
HIT ALI
S KERJA
MBER 2020
NSD L/R NERACA
DEBET KREDIT DEBET KREDIT DEBET KREDIT
3,320,000 3,320,000
300,000 300,000
850,000 850,000
800,000 800,000
1,500,000 1,500,000
400,000 400,000
1,800,000 1,800,000
4,000,000 4,000,000
400,000 400,000
2,000,000 2,000,000
350,000 350,000
250,000 250,000
30,000 30,000

100,000 100,000
70,000 70,000
150,000 150,000
150,000 150,000
400,000 400,000
100,000 100,000
70,000 70,000
8,520,000 8,520,000 1,350,000 2,000,000 7,170,000 6,520,000
650,000 650,000
2,000,000 2,000,000 7,170,000 7,170,000