Contoh Penyelesaian Kertas Kerja
Contoh Penyelesaian Kertas Kerja
BENGKEL LANCAR
NERACA SISA
Per 31 Desember 2018
No Akun Nama Akun Debit
111 Kas Rp 27,500,000.00
112 Piutang usaha Rp 8,000,000.00
113 Perlengkapan Rp 1,200,000.00
114 Asuransi dibayar di muka Rp 7,200,000.00
121 Peralatan Rp 15,000,000.00
122 Akumulasi penyusutan peralatan
211 Utang usaha
311 Modal Anton
312 Prive Anton Rp 1,700,000.00
411 Pendapatan jasa
521 Beban gaji Rp 3,500,000.00
522 Beban listrik dan telepon Rp 300,000.00
523 Beban sewa Rp 3,600,000.00
524 Beban iklan Rp 1,500,000.00
Rp 69,500,000.00
A
NCAR
SA
er 2018
Kredit
Rp 1,000,000.00
Rp 15,500,000.00
Rp 30,000,000.00
Rp 23,000,000.00 600000
9
Rp 69,500,000.00
BENGKEL LANCAR
JURNAL PENYESUAIAN
Per 31 Desember 2018
11,600,000
Laba bersih
BENGKEL LANCAR
KERTAS KERJA
Per 31 Desember 2018
yat Jurnal Penyesuaian Neraca Saldo Disesuaikan Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit Debit Kredit
27,500,000 27,500,000
8,000,000 8,000,000
800,000 400,000 400,000
5,400,000 1,800,000 1,800,000
15,000,000 15,000,000
1,500,000 - 2,500,000 - 2,500,000
- 15,500,000 - 15,500,000
- 30,000,000 - 30,000,000
1,700,000 - 1,700,000
- 23,000,000 23,000,000
5,000,000 - 5,000,000 -
300,000 - 300,000 -
2,400,000 1,200,000 - 1,200,000 -
1,500,000 - 1,500,000 -
- -
- - -
- - -
5,400,000 - 5,400,000 -
800,000 - 800,000 -
1,500,000 - 1,500,000 - 1,500,000
1,500,000 - 1,500,000 -
2,400,000 - - 2,400,000