Lauren Wholesale Company

Jural Penyesuaian
Periode 31 Desember 2018
Tanggal Nama Akun Debit Kredit
31-Dec-18 Beban Depresiasi Gedung 10,000
Akumulasi Depresiasi Gedung 10,000
Beban Depresiasi Peralatan 9,000
Akumulasi Depresiasi Peralatan 9,000

31-Dec-18 Beban Bunga 5,000

Utang Bunga 5,000

31-Dec-18 Ikhtisar Laba Rugi 1,100

Persediaan Barang Dagang 1,100

31-Dec-18 Beban Gaji Penjualan 55,840

Utang Gaji Penjualan 55,800
Beban Gaji Administrasi 13,960
Utang Gaji Administrasi 13,960
31-Dec-18 Beban Administrasi 28,800
Beban Utilitas 19,400
Beban Perbaikan 5,900
Beban Asuransi 3,500
31-Dec-18 Wesel Tagih 10,000
Piutang Usaha 10,000
31-Dec-18 Beban Penjualan 7,200
Beban Bahan Bakar 7,200
TOTAL 140,900 140,900
 LAUREN WHOLESALE COMP
NERACA LAJUR
PERIODE DESEMBER 20
JURNAL
NERACA SALDO PENYESUAIAN
NO NAMA AKUN
DEBIT KREDIT DEBIT KREDIT
Kas 25,400
Piutang usaha 37,600 10,000
Persediaan barang dagang 90,000 1,100
Tanah 92,000
Gedung 197,000
Akumulasi depresiasi gedung 54,000 10,000
Peralatan 83,500
Akumulasi depresiasi peralatan 42,400 9,000
Wesel bayar 50,000
Utang usaha 39,000
Modal lauren 267,800
Prive 10,000
Penjualan 904,100
Diskon penjualan 6,100
HPP 709,900
Beban gaji 69,800
Beban utilitas 19,400 19,400
Beban perbaikan 5,900 5,900
Beban bahan bakar gas dan minyak 7,200 7,200
Beban asuransi 3,500 3,500
TOTAL 1,357,300 1,357,300
Beban Depresiasi Gedung 10,000
Beban Depresiasi Peralatan 9,000
Beban Bunga 5,000
Utang Bank 5,000
Ikhtisar Laba Rugi 1,100
Beban Gaji Penjualan 55,840
Utang Gaji Penjualan 55,840
Beban Gaji Administrasi 13,960
Utang Gaji Administrasi 13,960
Beban Administrasi 28,800
Wesel Tagih 10,000
Beban Penjualan 7,200
140,900 140,900
TOTAL
AUREN WHOLESALE COMPANY
NERACA LAJUR
PERIODE DESEMBER 2018
NSD LABA/RUGI NERACA
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
25,400 25,400
27,600 27,600
88,900 88,900
92,000 92,000
197,000 197,000
64,000 64,000
83,500 83,500
51,400 51,400
50,000 50,000
39,000 39,000
267,800 267,800
10,000 10,000
904,100 904,100
6,100 6,100
709,900 709,900
69,800 69,800
-
-
-
-

10,000 10,000
9,000 9,000
5,000 5,000
5,000 5,000
1,100 1,100
55,840 55,840
55,840 55,840
13,960 13,960
13,960 13,960
28,800 28,800
10,000 10,000
7,200 7,200
1,451,100 1,451,100 916,700 904,100 534,400 547000
12,600 12,600
 Lauren Wholesale Company
Laporan Ekuitas Pemilik
Periode 31 Desember 2018

Modal Awal 267,800

Prive 10,000
Rugi 12,600
22,600
Modal Akhir 245,200