PD.

BINTANG

Nama Akun Neraca Saldo Ayat Jurnal Penyesuaian Neraca

Debit Kredit Debit Kredit
Kas 20,000,000 - - -
Asuransi Dibayar Dimuka 1,250,000 - - -
Piutang Dagang 7,650,000 - 10,000,000 -
Persediaan Barang Dagang 4,300,000 - 2,500,000 4,300,000
Perlengkapan 2,100,000 - - 1,500,000
Peralatan 8,500,000 - - -
Utang dagang - 5,000,000 - -
Modal Awal - 24,380,000 - -
Penjualan - 20,745,000 - -
Retur Penjualan 245,000 - - -
Potongan Penjualan 180,000 - - -
Pembelian 3,200,000 - - -
Retur Pembelian - 300,000 - -
Potongan Pembelian - 200,000 - -
Beban Sewa 3,200,000 - - 267,000
Jumlah 50,625,000 50,625,000
Ikhtisar Laba Rugi 4,300,000 2,500,000
Beban Gaji 8,000,000 -
Utang Gaji - 8,000,000
Beban Perlengkapan 1,500,000 -
Beban Peny Peralatan 510,000 -
Akum Peny Peralatan - 510,000
Sewa Dibayar Dimuka 267,000 -
Pendapatan - 10,000,000
Jumlah 27,077,000 27,077,000
PD.BINTANG LANGIT
NERACA LAJUR
Dec-21

Neraca Saldo Disesuaikan Laba/Rugi Neraca

Debit Kredit Debit Kredit Debit Kredit
20,000,000 - - - 20,000,000 -
1,250,000 - - - 1,250,000 -
17,650,000 - - - 17,650,000 -
2,500,000 - - - 2,500,000 -
600,000 - - - 600,000 -
8,500,000 - - - 8,500,000 -
- 5,000,000 - - - 5,000,000
- 24,380,000 - - - 24,380,000
- 20,745,000 - 20,745,000 - -
245,000 - 245,000 - - -
180,000 - 180,000 - - -
3,200,000 - 3,200,000 - - -
- 300,000 - 300,000 - -
- 200,000 - 200,000 - -
2,933,000 - 2,933,000 - - -

1,800,000 - 1,800,000 - - -
8,000,000 - 8,000,000 - - -
- 8,000,000 - - - 8,000,000
1,500,000 - 1,500,000 - - -
510,000 - 510,000 - - -
- 510,000 - - - 510,000
267,000 - - - 267,000 -
- 10,000,000 - - - 10,000,000
69,135,000 69,135,000 18,368,000 21,245,000 50,767,000 47,890,000
Laba 2,877,000 - - 2,877,000
Jumlah 21,245,000 21,245,000 50,767,000 50,767,000
 PD.BINTANG LANGIT
JURNAL PENYESUAIAN
Dec-21

Nama Akun Debit Kredit

Ikhtisar Laba Rugi 4,300,000 -
PBD (Awal) - 4,300,000
PBD (Akhir) 2,500,000 -
Ikhtisar Laba Rugi - 2,500,000
Beban Gaji Karyawan 8,000,000 -
Utang Gaji Karyawan - 8,000,000
Beban Perlengkapan 1,500,000 -
Perlengkapan - 1,500,000
Beban Peny Peralatan 510,000 -
Akum Peny Peralatan - 510,000
Sewa Dibayar Dimuka 267,000 -
Beban Sewa - 267,000
Piutang Dagang 10,000,000 -
Pendapatan - 10,000,000
Jumlah 27,077,000 27,077,000
 PD.BINTANG LANGIT
NERACA SALDO
Dec-21

Nama Akun Debit Kredit

Kas 20,000,000 -
Asuransi Dibayar Dimuka 1,250,000 -
Piutang Dagang 7,650,000 -
Persediaan Barang Dagang 4,300,000 -
Perlengkapan 2,100,000 -
Peralatan 8,500,000 -
Utang Dagang - 5,000,000
Modal Awal - 24,380,000
Penjualan - 20,745,000
Retur Penjualan 245,000 -
Potongan Penjualan 180,000 -
Pembelian 3,200,000 -
Retur Pembelian - 300,000
Potongan Pembelian - 200,000
Beban Sewa 3,200,000 -
Jumlah 50,625,000 50,625,000