Nama : Mikarlo

NIM : 211051110002

Perusahaan Sumber Makmur

Jurnal Penyesuuaian
31 Desember 2010
Tanggal No Bukti Keterangan Ref Debit
Biaya depresiasi peralatan 10,530,000
Akumulasi depresiasi peralatan
Kas 1,230,000
Pendapatan jasa
Biaya bunga bank 2,220,000
Utang bunga bank
Piutang bunga wessel 240,000
Pendapatan bunga
Biaya asuransi 4,050,000
Asuransi dibayar dimuka
Piutang pendapatan sewa 150,000
Pendapatan sewa
Biaya gaji 1,200,000
Utang gaji
Biaya perlengkapan 2,340,000
Persediaan perlengkapan
Biaya depresiasi gedung 6,000,000
Akumulasi depresiasi gedung
TOTAL 27,960,000

Laporan Laba/Rugi --> Laba 23,310,000

Laporan Perubahan Modal
Modal Awal 195,000,000
Laba Bersih 23,310,000
Prive (14,100,000)
Modal Akhir 204,210,000
 Perusahaan Sumber Makmur
Neraca Lajur
31 Desember 2010
Kredit Neraca Saldo
No Akun Nama
Debit
10,530,000 Kas 10,380,000
Piutang dagang 14,160,000
1,230,000 Piutang wessel 6,300,000
Asuransi dibayar dimuka 5,940,000
2,220,000 Persediaan perlengkapan 3,060,000
Peralatan 210,600,000
240,000 Akumulasi peralatan
Gedung 90,000,000
4,050,000 Akumulasi depresiasi gedung
Utang dagang
150,000 Utang bank
Modal
1,200,000 Prive 14,100,000
Pendapatan jasa
2,340,000 Pendapatan sewa
Biaya iklan 5,430,000
6,000,000 Biaya reparasi 4,590,000
27,960,000 Biaya gaji 13,800,000
Biaya perjalanan 8,430,000
Macam - macam biaya 5,040,000
391,830,000

Biaya depresiasi peralatan

Biaya bunga bank
Utang bunga bank
Piutang bunga wessel
Pendapatan bunga
Biaya asuransi
Piutang pendapatan sewa
Utang gaji
Biaya perlengkapan
Biaya depresiasi gedung

Perusahaan Sumber Makmur

Jurnal Penutup
 31 Desember 2010
Tanggal Nama akun Debit
Pendapatan 80,940,000
Ikhtisar Laba/Rugi
"menutup pendapatan''
Ikhtisar Laba/Rugi 56,490,000
Biaya iklan
Biaya reparasi
Biaya gaji
Biaya perjalanan
Macam - macam biaya
Biaya asuransi
Biaya depresiasi peralatan
Biaya bunga bank
"menutup beban"
Ikhtisar Laba/Rugi 23,310,000
Modal
"menutup Prive"
Modal 14,100,000
Prive
'menutup prive"
JUMLAH 174,840,000
Makmur

010
Neraca Saldo Penyesuaian Neraca saldo Disesuaikan
Kredit Debit Kredit Debit Kredit
1,230,000 11,610,000
14,160,000
6,300,000
4,050,000 1,890,000
2,340,000 720,000
210,600,000
25,200,000 10,530,000 35,730,000
90,000,000
12,000,000 6,000,000 18,000,000
9,690,000 9,690,000
72,000,000 72,000,000
195,000,000 195,000,000
14,100,000
58,290,000 1,230,000 59,520,000
19,650,000 150,000 19,800,000
5,430,000
4,590,000
1,200,000 15,000,000
8,430,000
5,040,000
391,830,000

10,530,000 10,530,000
2,220,000 2,220,000
2,220,000 2,220,000
240,000 240,000
240,000 240,000
4,050,000 4,050,000
150,000 150,000
1,200,000.00 1,200,000.00
2,340,000 2,340,000
6,000,000 6,000,000
27,960,000 27,960,000 413,400,000 413,400,000
Kredit

80,940,000

5,430,000
4,590,000
16,200,000
8,430,000
5,040,000
4,050,000
10,530,000
2,220,000

23,310,000

14,100,000

174,840,000
 Laba /Rugi
Debit Kredit

60,750,000
19,950,000
5,430,000
4,590,000
16,200,000
8,430,000
5,040,000

10,530,000
2,220,000

240,000
4,050,000

1,200,000.00
2,340,000

58,830,000 82,140,000
23,310,000
82,140,000 82,140,000