Nama : Luh putu rimas putri wahyuni

No : 15
Kelas : D
Perusahaan Maju Lancar
Ayat Jurnal Penyesuaian
per 31 Desember 2010
Tanggal Keterangan Ref Debet
Desember 31 Beban depresiasi peralatan Rp70,200,000
2010 Akumulasi depresiasi peralatan
31 Piutang pendapatan jasa Rp8,200,000
Pendapatan jasa
31 Beban bunga Rp14,800,000
Utang bunga
31 Beban wesel Rp1,600,000
Pendapatan wesel
31 Beban asuransi Rp11,700,000
Asuransi dibayar dimuka
31 Piutang pendapatan sewa Rp1,000,000
Pendapatan sewa
31 Beban gaji Rp8,000,000
Utang gaji
31 Beban perlengkapan Rp15,600,000
Persediaan perlengkapan
31 Gedung Rp40,000,000
akumulasi depresiasi gedung
Total Rp171,100,000
uh putu rimas putri wahyuni

Kredit

Rp70,200,000

Rp8,200,000

Rp14,800,000

Rp1,600,000

Rp11,700,000

Rp1,000,000

Rp8,000,000

Rp15,600,000

Rp40,000,000
Rp171,100,000
 PERUSAHAAN MAJU LANCAR
NERACA LAJUR
PER 31 DESEMBER 2010

Neraca saldo sebelum penyesuaian Jurnal penyesuaian

Nama Akun
D K D
Kas Rp69,200,000
Piutang usaha Rp94,400,000
Piutang wesel Rp42,000,000 Rp1,600,000
Asuransi dibayar dimuka Rp24,300,000
Persediaan perlengkapan Rp20,400,000
Peralatan Rp1,404,000,000
Akumulasi depresiasi peralatan Rp168,000,000
Gedung Rp600,000,000
Akumulasi depresiasi gedung Rp80,000,000
Utang usaha Rp64,600,000
Utang Bank jangka panjang Rp480,000,000
Modal Tuan Hendrawan Rp1,300,000,000
Prive Tuan Hendarawan Rp94,000,000
Pendapatan jasa Rp497,200,000
Pendapatan sewa Rp7,100,000
Beban gaji Rp92,000,000 Rp8,000,000
Beban iklan Rp36,200,000
Beban reparasi Rp30,600,000
Beban perjalanan Rp56,200,000
Macam - macam beban Rp33,600,000
Rp2,596,900,000 Rp2,596,900,000

Beban depresiasi peralatan Rp70,200,000

Piutang pendapatan jasa Rp8,200,000
Beban bunga Rp14,800,000
Utang bunga
Pendapatan wesel
Beban asuransi Rp11,700,000
Piutang pendapatan sewa Rp1,000,000
Utang gaji
Beban perlengkapan Rp15,600,000
Beban depresiasi gedung Rp40,000,000
Rp171,100,000
Jurnal penyesuaian Neraca saldo setelah disesuaikan Laba - Rugi
K D K D K
Rp69,200,000
Rp94,400,000
Rp43,600,000
Rp11,700,000 Rp12,600,000
Rp15,600,000 Rp4,800,000
Rp1,404,000,000
Rp70,200,000 Rp238,200,000
Rp600,000,000
Rp40,000,000 Rp120,000,000
Rp64,600,000
Rp480,000,000
Rp1,300,000,000
Rp94,000,000
Rp8,200,000 Rp505,400,000 Rp505,400,000
Rp1,000,000 Rp8,100,000 Rp8,100,000
Rp100,000,000 Rp100,000,000
Rp36,200,000 Rp36,200,000
Rp30,600,000 Rp30,600,000
Rp56,200,000 Rp56,200,000
Rp33,600,000 Rp33,600,000

Rp70,200,000 Rp70,200,000
Rp8,200,000
Rp14,800,000 Rp14,800,000
Rp14,800,000 Rp14,800,000
Rp1,600,000 Rp1,600,000 Rp1,600,000
Rp11,700,000 Rp11,700,000
Rp1,000,000
Rp8,000,000 Rp8,000,000
Rp15,600,000 Rp15,600,000
Rp40,000,000 Rp40,000,000
Rp171,100,000 Rp2,740,700,000 Rp2,740,700,000 Rp408,900,000 Rp515,100,000
LABA BERSIH Rp106,200,000
Rp515,100,000 Rp515,100,000
 Neraca akhir
D K
Rp69,200,000
Rp94,400,000
Rp43,600,000
Rp12,600,000
Rp4,800,000
Rp1,404,000,000
Rp238,200,000
Rp600,000,000
Rp120,000,000
Rp64,600,000
Rp480,000,000
Rp1,300,000,000
Rp94,000,000

Rp8,200,000

Rp14,800,000

Rp1,000,000
Rp8,000,000

Rp2,331,800,000 Rp2,225,600,000
Rp106,200,000
Rp2,331,800,000 Rp2,331,800,000
 PERUSAHAAN MAJU LANCAR
AYAT JURNAL PENUTUP
PER 31 DESEMBER 2010
Tanggal Keterangan Ref Debet
31 Pendapatan jasa Rp505,400,000
Pendapatan sewa Rp8,100,000
Pendapatan wesel Rp1,600,000
Ikhtisar Laba- Rugi
(Menutup akun pendapatan)
31 Ikhtisar Laba-Rugi Rp408,900,000
Beban iklan
Beban reparasi
Beban gaji
Macam- macam beban peralatan
Beban depresiasi peralatan
Beban bunga
Beban perlengkapan
Beban depresiasi gedung
Beban asuransi
Beban perjalanan
(Menutup akun beban)
31 Ikhtisar Laba-Rugi Rp106,200,000
Modal
(Menambah laba bersih ke modal)
31 Modal Rp94,000,000
Prive
(Menutup akun prive)
Rp1,124,200,000
 Kredit

Rp515,100,000

Rp36,200,000
Rp30,600,000
Rp100,000,000
Rp33,600,000
Rp70,200,000
Rp14,800,000
Rp15,600,000
Rp40,000,000
Rp11,700,000
Rp56,200,000

Rp106,200,000

Rp94,000,000

Rp1,124,200,000
 Perusahaan Maju Lancar
Neraca Saldo Setelah Penutupan Buku
per 31 Desember 2010
No Akun Keterangan Ref Debet
111 Kas Rp69,200,000
112 Piutang Usaha Rp94,400,000
118 Piutang Wesel Rp43,600,000
119 Piutang pendapatan jasa Rp8,200,000
117 Piutang pendapatan sewa Rp1,000,000
113 Persediaan perlengkapan Rp4,800,000
105 Asuransi dibayar dimuka Rp12,600,000
121 Peralatan Rp1,404,000,000
123 Akumulasi depresiasi peralatan
124 Gedung Rp600,000,000
125 Akumulasi depresiasi gedung
211 Utang usaha
214 Utang bunga
212 Utang gaji
210 Utang Bank jangka panjang
300 Modal Tuan Hendrawan
Total saldo Rp2,237,800,000
 Kredit

Rp238,200,000

Rp120,000,000
Rp64,600,000
Rp14,800,000
Rp8,000,000
Rp480,000,000
Rp1,312,200,000
Rp2,237,800,000
 Perusahaan Maju Lancar
Jurnal Penyesuaian Kembali
per 1 Januari 2011
Tanggal Keterangan Ref Debet Kredit
Januari 20 1 Pendapatan jasa Rp8,200,000
Piutang pendapatan jasa Rp8,200,000
1 Utang bunga Rp14,800,000
Beban bunga Rp14,800,000
1 Pendapatan wesel Rp1,600,000
Piutang wesel Rp1,600,000
1 Pendapatan sewa Rp1,000,000
Piutang pendapatan sewa Rp1,000,000
1 Utang gaji Rp8,000,000
Beban gaji Rp8,000,000