I.

SOAL/TUGAS
Judul Tugas : Menyelesaikan Siklus Akuntansi Perusahaan Jasa (Menyusun
Laporan Keuangan)
Langkah Kerja :
1. Cermati angka-angka terdapat dalam Neraca Saldo sebelum penyesuaian.
2. Perhatikan informasi tentang penyesuaian akhir periode 2018
3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas
berikut ini :
a. Menyusun jurnal penyesuaian (adjustment entries) dan posting ke buku besar
b. Menyelesaikan kertas kerja (work sheet) sepuluh kolom
c. Menyusun laporan keuangan: Laporan Laba-Rugi, Laporan Perubahan Ekuitas,
Neraca, dan Laporan Arus Kas (metode langsung)
d. Menyusun jurnal penutup (closing entries)
e. Menyusun neraca saldo setelah penutupan (post closing trial balance)
NERACA SALDO 31 Desember 2018

SALON CANTIK
NERACA SALDO
PER 31 DESEMBER 2018
(Rp)
No
Nama Akun D K
Akun
1-1100 Cash in Bank Rp 54.600.000
1-1200 Petty Cash Rp 1.000.000
1-1300 Accounts Receivable Rp 4.500.000
1-1400 Allowance for Doubtful Debt Rp 3.300.000
1-1500 Supplies Rp 10.350.000
1-1600 Prepaid Insurance Rp 7.500.000
1-1700 Prepaid Rent Rp 24.000.000
1-2100 Equiptment at Cost Rp 19.500.000
1-2110 Equiptment Accumulated Depr. Rp 6.500.000
2-1100 Accounts Payable Rp 8.800.000
2-1200 Accruad expenses Rp -
2-2100 Bank Permata Loan Rp 5.000.000
3-1100 Indah Capital Rp 50.000.000
3-1200 Indah Drawing Rp 13.500.000
4-1100 Fees Income Rp 121.000.000
6-1000 Advertising expense Rp 5.150.000
6-1100 Water, Electricity & Telp expense Rp 12.900.000
6-1200 Office Supplies expense Rp 4.950.000
6-1300 Doubtful Debts expense Rp 1.500.000
6-1400 Depreciation expense Rp 6.500.000
6-1500 Insurance expense Rp 3.500.000
6-1600 Rent expense Rp 4.500.000
6-1700 Wages & Salaries expense Rp 20.100.000
6-1800 Other Operating expense Rp 1.750.000
8-1000 Interest Revenue Rp 3.800.000
9-1100 Interest Expense Rp 2.000.000
9-1200 Bank Service Charge Rp 600.000
 Jumlah Rp 198.400.000 Rp 198.400.000
DATA PENYESUAIAN 31 DESEMBER 2018
SALON CANTIK
Dokumen 28
Jl. Soekarno Hatta No.47 Bandung

BUKTI MEMORIAL Nomor : BM12-3

Tangga 31 Desember
l : 2018
Tehnisi
Kepada Akuntansi
Dari Indrayana
Isi Memo Data Penyusutan Aktiva Tetap bulan Desember 2018
- Equiptment Rp. 800.000,-
-
-

Dibukukan oleh:

______________
_

SALON CANTIK
Dokumen 29
Jl. Soekarno Hatta No.47 Bandung

BUKTI MEMORIAL Nomor : BM12-4

31 Desember
Tanggal : 2018
Tehnisi
Kepada Akuntansi
Dari Indrayana
Isi Memo Data Penyesuaian Akhir Periode:
- Persediaan Akhir Supplies dinilai Rp. 8.000.000,-

- Beban Asuransi yg telah kadaluwarsa Rp. 1.500.000,-

Dibukukan oleh:

_______________
 GENERAL JOURNAL
SALON CANTIK
PER DESEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
1 BKK12-1 Accrued Exp 2-1200 7.500.000
Cash In Bank 1-1100 7.500.000

2 V12-1 Advertising Exp 6-1000 750.000

Petty Cash 1-1200 750.000

3 BKM12-1 Cash In Bank 1-1100 2.000.000

Account Receivable 1-1300 2.000.000

4 V12-2 Accrued Exp 2-1200 700.000

Petty Cash 1-1200 700.000

6 F12-1 Account receivable 1-1300 8.000.000

Fees income 4-1100 8.000.000

6 BKK12-2 Account Payable 2-1100 3.500.000

Cash In Bank 1-1100 3.500.000

9 V12-3 Supplies 1-1500 250.000

Petty Cash 1-1200 250.000

9 BKK12-3 Account Payable 2-1100 1.500.000

Cash In Bank 1-1100 1.500.000

# F05 Equipment 1-2100 7.500.000

Account Payable 2-1100 7.500.000

# BKM12-2 Cash In Bank 1-1100 8.000.000

Account Receivable 1-1300 8.000.000

# KN01 Cash in Bank 1-1100 6.000.000

Fees Income 4-1100 6.000.000

# BKM12-3 Cash In Bank 1-1100 3.800.000

Account Receivable 1-1300 3.800.000

# V12-4 Indah Drawing 3-1200 1.000.000

Petty Cash 1-1200 1.000.000

# F12-2 Account Receivable 1-1300 4.500.000

Fees Income 4-1100 4.500.000

# BKM12-4 Cash In Bank 1-1100 2.500.000

Allowence for doubtful debt 1-1400 2.500.000

# V12-5 Other Operating Exp 6-1800 800.000

Cash in Bank 1-1100 800.000

# G11 Supplies 1.300.000

 # BKM12-3 Cash In Bank 1-1100 3.800.000
Account Receivable 1-1300 3.800.000

# V12-4 Indah Drawing 3-1200 1.000.000

Petty Cash 1-1200 1.000.000

# F12-2 Account Receivable 1-1300 4.500.000

Fees Income 4-1100 4.500.000

# BKM12-4 Cash In Bank 1-1100 2.500.000

Allowence for doubtful debt 1-1400 2.500.000

# V12-5 Other Operating Exp 6-1800 800.000

Cash in Bank 1-1100 800.000

# G11 Supplies 1-1500 1.300.000

Account Payable 2-1100 1.300.000

# BKK12-4 Bank Permata Loan 2-2100 5.000.000

Interest Income 8-1000 200.000
Cash In Bank 1-1100 5.200.000

TOTAL ……………………. 64.800.000 64.800.000

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL
1-1100 22.300.000 1-1100 18.950.000
Posted By : ............
1-1300 12.500.000 1-1200 12.750.000
1-1500 1.550.000 1-1300 17.800.000
1-2100 7.500.000 1-1400 1.000.000
2-1100 5.000.000 2-1100 7.000.000
2-1200 8.200.000 4-1100 7.300.000
2-2100 5.000.000
3-1200 1.000.000
6-1000 750.000
6-1800 800.000
8-1000 200.000
TOTAL 64.800.000 TOTAL 64.800.000