Law and Order

Jurnal Penyesuaian
30 April 2008
Tanggal Nama akun Debet Kredit
30 pendapatan jasa Rp 2,800,000.00
pendapatan diterima dimuka Rp 2,800,000.00
30 beban asuransi Rp 450,000.00
asuransi dibayar dimuka Rp 450,000.00
30 beban perlengkapan Rp 650,000.00
perlengkapan Rp 650,000.00
30 beban peny. Gedung Rp 1,620,000.00
akumulasi peny. Gedung Rp 1,620,000.00
30 beban peny. Peralatan Rp 3,500,000.00
akumulasi peny. Peralatan Rp 3,500,000.00
30 beban gaji Rp 1,800,000.00
utang gaji Rp 1,800,000.00
30 pendapatan sewa Rp 1,500,000.00
sewa diterima dimuka Rp 1,500,000.00
Jumlah Rp 12,320,000.00 Rp 12,320,000.00

laporan rugi laba

pendapatan
pendapatan jasa Rp 188,200,000.00
pendapatan sewa Rp 1,500,000.00
jumlah pendapatan Rp 189,700,000.00
beban
beban gaji Rp 98,000,000.00
beban iklan Rp 63,200,000.00
beban utilitas Rp 18,000,000.00
beban reparasi Rp 12,500,000.00
beban rupa-rupa Rp 4,050,000.00
beban asuransi Rp 450,000.00
bebab peny. Gedung Rp 1,620,000.00
beban perlengkapan Rp 650,000.00
beban peny. Prltn Rp 3,500,000.00
jumlah beban Rp 201,970,000.00
laba bersih -Rp 12,270,000.00
 neraca saldo jurnal penyesuaian
no akun nama akun
D K D
Kas Rp 3,200,000.00
Piutang Rp 10,500,000.00
Asuransi dibayar dimuka Rp 1,800,000.00
perlengkapan Rp 1,350,000.00
tanah Rp 50,000,000.00
gedung Rp 136,500,000.00
akumulasi peny. Pabrik Rp 50,700,000.00
peralatan Rp 92,700,000.00
akumulasi peny. Prltn Rp 36,300,000.00
utang usaha Rp 6,500,000.00
utang gaji
pendapatan diterima dimuka
sewa diterima dimuka Rp 3,000,000.00 Rp 1,500,000.00
modal shelby power Rp 212,500,000.00
penarikan shelby power Rp 10,000,000.00
pendapatan jasa Rp 191,000,000.00 Rp 2,800,000.00
pendapatan sewa
beban gaji Rp 96,200,000.00 Rp 1,800,000.00
beban iklan Rp 63,200,000.00
beban utilitas Rp 18,000,000.00
beban reparasi Rp 12,500,000.00
beban rupa-rupa Rp 4,050,000.00
beban asuransi Rp 450,000.00
bebab peny. Gedung Rp 1,620,000.00
beban perlengkapan Rp 650,000.00
beban peny. Prltn Rp 3,500,000.00
jumlah Rp 500,000,000.00 Rp 500,000,000.00 Rp 12,320,000.00

laporan perubahan ekuitas

modal awal Rp 212,500,000.00
laba bersih -Rp 12,270,000.00
prive -Rp 10,000,000.00
-Rp 22,270,000.00
modal akhir Rp 190,230,000.00

neraca
aktiva kewajiban
Kas Rp 3,200,000.00 utang usaha
Piutang Rp 10,500,000.00 utang gaji
Asuransi dibayar dimuka Rp 1,350,000.00 pendapatan diterima dimuka
perlengkapan Rp 700,000.00 sewa diterima dimuka
tanah Rp 50,000,000.00
gedung Rp 136,500,000.00 modal akhir
akumulasi peny. Pabrik -Rp 52,320,000.00
peralatan Rp 92,700,000.00
akumulasi peny. Prltn -Rp 39,800,000.00
total akhir Rp 202,830,000.00 total akhir
 Law and Order
Worksheet
30 April 2008
jurnal penyesuaian nssp rugi laba
K D K D K
Rp 3,200,000.00
Rp 10,500,000.00
Rp 450,000.00 Rp 1,350,000.00
Rp 650,000.00 Rp 700,000.00
Rp 50,000,000.00
Rp 136,500,000.00
Rp 1,620,000.00 Rp 52,320,000.00
Rp 92,700,000.00
Rp 3,500,000.00 Rp 39,800,000.00
Rp 6,500,000.00
Rp 1,800,000.00 Rp 1,800,000.00
Rp 2,800,000.00 Rp 2,800,000.00
Rp 1,500,000.00
Rp 212,500,000.00
Rp 10,000,000.00
Rp 188,200,000.00 Rp 188,200,000.00
Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 98,000,000.00 Rp 98,000,000.00
Rp 63,200,000.00 Rp 63,200,000.00
Rp 18,000,000.00 Rp 18,000,000.00
Rp 12,500,000.00 Rp 12,500,000.00
Rp 4,050,000.00 Rp 4,050,000.00
Rp 450,000.00 Rp 450,000.00
Rp 1,620,000.00 Rp 1,620,000.00
Rp 650,000.00 Rp 650,000.00
Rp 3,500,000.00 Rp 3,500,000.00
Rp 12,320,000.00 Rp 506,920,000.00 Rp 506,920,000.00 Rp 201,970,000.00 Rp 189,700,000.00
Rp 12,270,000.00
Rp 189,700,000.00 Rp 189,700,000.00

Rp 6,500,000.00
Rp 1,800,000.00
Rp 2,800,000.00
Rp 1,500,000.00

Rp 190,230,000.00

Rp 202,830,000.00
 neraca
D K
Rp 3,200,000.00
Rp 10,500,000.00
Rp 1,350,000.00
Rp 700,000.00
Rp 50,000,000.00
Rp 136,500,000.00
Rp 52,320,000.00
Rp 92,700,000.00
Rp 39,800,000.00
Rp 6,500,000.00
Rp 1,800,000.00
Rp 2,800,000.00
Rp 1,500,000.00
Rp 212,500,000.00
Rp 10,000,000.00

Rp 304,950,000.00 Rp 317,220,000.00
Rp 12,270,000.00
Rp 304,950,000.00 Rp 304,950,000.00