NIM :
1. Jurnal Penyesuaian
Jurnal Penyesuaian
CV. Sumber Anugerah
31-Dec-22
2. Neraca Lajur
Pendapatan :
Pendapatan Honor Rp 15,000,000
Total Pendapatan
Biaya
Beban Upah Rp 2,900,000
Beban Sewa -Rp 1,500,000
Beban Utilitas -Rp 7,000,000
Beban Rupa - rupa -Rp 1,000,000
Biaya Perlengkapan Rp 5,500,000
Biaya Penyusutan Peralatan Rp 12,250,000
Biaya Asuransi Rp 1,000,000
Total biaya
Laba / Rugi
Modal Awal
Rugi 31 Desember 2022 Rp 2,850,000
Penarikan Rp 60,000,000
Penurunan modal
Neraca
CV. Sumber Anugerah
31-Dec-22
Aktiva
Aktiva Lancar
Kas Rp 300,000,000
Piutang Rp 21,650,000
Piutang Pendapatan -Rp 2,500,000
Perlengkapan Rp 5,000,000
Asuransi dibayar dimuka Rp 1,000,000
Total
Aktiva tidak Lancar
Peralatan Kantor Rp 52,520,000
Akm. Peny. Peralatan kantor -Rp 12,250,000
Total
Total Aktiva
Modal dan hutang
Utang Usaha
Utang Upah
Honor diterima dimuka
Modal 1 Januari 2023
Rp 5,500,000
Rp 12,250,000
Rp 1,700,000
Rp 1,000,000
Rp 2,500,000
Rp 12,500,000
Rp 35,450,000
Rp 15,000,000
Rp 12,150,000
Rp 2,850,000
Rp 280,000,000
Rp 62,850,000
Rp 217,150,000
Rp 325,150,000
Rp 40,270,000
Rp 365,420,000
Rp -
Rp 1,700,000
Rp 12,500,000
Rp 217,150,000
)
Rp 231,350,000
ca Saldo setelah Penyesuaian Laba/ Rugi Neraca
Rp - Rp 300,000,000
Rp - Rp 21,650,000
Rp 2,500,000 Rp -
Rp 17,700,000 Rp 5,000,000
Rp 8,200,000 -Rp 1,000,000
Rp 52,650,000 Rp 52,650,000
Rp 12,250,000 Rp -
Rp - Rp -
Rp 1,700,000 Rp -
Rp 12,500,000 Rp -
Rp 280,000,000 Rp -
Rp - Rp 60,000,000
Rp - Rp 15,000,000
Rp 22,215,000 Rp 2,900,000
Rp 8,000,000 -Rp 1,500,000
Rp 9,715,000 -Rp 7,000,000
Rp 2,605,000 -Rp 1,000,000
Rp - Rp 5,500,000 Rp -
Rp - Rp 12,250,000 Rp -
Rp - Rp 1,000,000 Rp -
Rp 430,035,000 Rp 12,150,000 Rp 15,000,000 Rp 438,300,000
Laba -Rp 2,850,000
Neraca
Rp -
Rp -
Rp 2,500,000
Rp 12,250,000
Rp -
Rp 1,700,000
Rp 12,500,000
Rp 280,000,000
Rp -
Rp 308,950,000