TRIAL BALANCE

ACC.
ACCOUNT NAME DEBET KREDIT
NUMBER
111 Kas 53,140,000
112 Piutang Usaha 3,020,000
113 Cadangan Piutang Tak Tertagih 49,000
114 Sewa Dibayar Dimuka 4,800,000
117 Perlengkapan 29,410,000
121 Peralatan 25,000,000
122 Akumulasi Penyusutan Peralatan 5,000,000
211 Utang Usaha 1,953,000
311 Modal Gilang Mahendra 75,000,000
312 Prive Gilang Mahendra 4,500,000
411 Pendapatan Jasa 121,018,000
421 Pendapatan Komisi 6,200,000
511 Beban Gaji 72,000,000
512 Beban Air, Listrik, dan Telepon 12,500,000
514 Beban Asuransi 1,800,000
515 Beban Iklan 1,000,000
519 Beban Lain-lain 2,050,000
Total Rp 209,220,000 Rp 209,220,000
 WORKS

ACC. TRIAL BALANCE ADJUSMENT JOURNAL

ACCOUNT NAME DEBET KREDIT DEBET
NUMBER
111 Kas 53,140,000 930,000
112 Piutang Usaha 3,020,000
113 Cadangan Piutang Tak Tertagih 49,000
114 Sewa Dibayar Dimuka 4,800,000 3,800,000
117 Perlengkapan 29,410,000
121 Peralatan 25,000,000
122 Akumulasi Penyusutan Peralatan 5,000,000
211 Utang Usaha 1,953,000
311 Modal Gilang Mahendra 75,000,000
312 Prive Gilang Mahendra 4,500,000
411 Pendapatan Jasa 121,018,000
421 Pendapatan Komisi 6,200,000
511 Beban Gaji 72,000,000
512 Beban Air, Listrik, dan Telepon 12,500,000
514 Beban Asuransi 1,800,000
515 Beban Iklan 1,000,000
519 Beban Lain-lain 2,050,000
JUMLAH Rp 209,220,000 Rp 209,220,000
518 Kerugian Piutang Tak Tertagih 11,400
516 Beban Perlengkapan 23,960,000
513 Beban Sewa
517 Beban Penyusutan Peralatan 2,500,000
115 Asuransi Dibayar Dimuka 1,200,000
116 Iklan Dibayar Dimuka 550,000
521 Biaya Administrasi Bank 270,000
422 Pendapatan Bunga
Rp 33,221,400.00
 WORKSHEET

ADJUSMENT JOURNAL NSD LABA RUGI

KREDIT DEBET KREDIT DEBET KREDIT
54,070,000
3,020,000
11,400 60,400
8,600,000
23,960,000 5,450,000
25,000,000
2,500,000 7,500,000
1,953,000
75,000,000
4,500,000
121,018,000 121,018,000
6,200,000 6,200,000
72,000,000 72,000,000
12,500,000 12,500,000
1,200,000 600,000 600,000
550,000 450,000 450,000
2,050,000 2,050,000

11,400 11,400
23,960,000 23,960,000
 3,800,000 3,800,000 3,800,000
2,500,000 2,500,000
1,200,000
550,000
270,000 270,000
1,200,000 1,200,000 1,200,000
Rp 33,221,400.00 216,731,400 216,731,400 114,341,400 132,218,000
17,876,600 -
Rp 132,218,000 Rp 132,218,000

-
 NERACA
DEBET KREDIT
54,070,000
3,020,000
60,400
8,600,000
5,450,000
25,000,000
7,500,000
1,953,000
75,000,000
4,500,000
 1,200,000
550,000

102,390,000 84,513,400
- 17,876,600
Rp 102,390,000 Rp 102,390,000