JURNAL PENYESUAIAN
PERIODE 31 AGUSTUS 2019
TOTAL Rp 57,270,000
KREDIT
Rp 10,240,000
Rp 7,800,000
Rp 6,000,000
Rp 4,950,000
Rp 28,280,000
Rp 57,270,000
YOGAYASA
KERTA
PERIODE 31 A
NO NERACA PENYESUAIAN
NAMA AKUN
AKUN DEBET KREDIT DEBET
Kas Rp 22,800,000
Piutang usaha Rp 145,200,000 Rp 7,800,000
Perlengkapan Rp 13,000,000
Peralatan Rp 224,000,000
Utang usaha Rp 14,400,000
Pendapatan diterima dimuka Rp 76,800,000 Rp 28,280,000
Modal Aptadinata Rp 248,800,000
Prive Aptadinata Rp 20,000,000
Pendapatan Jasa Rp 610,000,000
Beban upah Rp 315,600,000 Rp 4,950,000
Beban sewa Rp 110,000,000
Beban utilitas Rp 85,400,000
Beban lain-lain Rp 14,000,000
TOTAL Rp 950,000,000 Rp 950,000,000
Akumulasi penyusutan peralatan
Utang Upah
Beban Penyusutan peralatan Rp 6,000,000
Beban Perlengkapan Rp 10,240,000
TOTAL Rp 57,270,000
LABA BERSIH
TOTAL
YOGAYASA COMPANY
KERTAS KERJA
PERIODE 31 AGUSTUS 2019
Rp 6,000,000 Rp 6,000,000
Rp 4,950,000 Rp 4,950,000
Rp 6,000,000 Rp 6,000,000
Rp 10,240,000 Rp 10,240,000
Rp 57,270,000 Rp 968,750,000 Rp 968,750,000 Rp 546,190,000 Rp 638,280,000 Rp 422,560,000
Rp 92,090,000
Rp 638,280,000 Rp 638,280,000 Rp 422,560,000
NERACA
KREDIT
Rp 14,400,000
Rp 56,320,000
Rp 248,800,000
Rp 6,000,000
Rp 4,950,000
Rp 330,470,000
Rp 92,090,000
Rp 422,560,000
YOGAYASA COMPANY
LAPORAN LABA RUGI
PERIODE 31 AGUSTUS 2019
PENDAPATAN :
Pendapatan jasa Rp 638,280,000
BEBAN :
Beban upah Rp 320,550,000
Beban sewa Rp 110,000,000
Beban utilitas Rp 85,400,000
Beban lain-lain Rp 14,000,000
Beban Penyusutan peralatan Rp 6,000,000
Beban Perlengkapan Rp 10,240,000