112 Asuransi Dibayar Di Muka Rp 1,200,000 113 Piutang Dagang Rp 7,300,000 114 Persediaan Barang Dagang Rp 5,000,000 115 Perlengkapan Rp 1,500,000 121 Peralatan Rp 6,000,000 122 Akumulasi Penyusutan Peralatan Rp 1,000,000 211 Hutang Dagang Rp 7,200,000 211 Hutang Bank Rp 5,000,000 311 Modal Rp 24,700,000 312 Prive Rp 300,000 411 Penjualan Rp 10,100,000 412 Retur Penjualan Rp 200,000 413 Potongan Penjualan Rp 160,000 511 Pembelian Rp 5,200,000 512 Retur Pembelian Rp 300,000 513 Potongan Pembelian Rp 30,000 611 Beban Sewa Rp 1,200,000 Rp 48,330,000 Rp 48,330,000 Tanggal Nama Akun Debet Kredit Ikhtisar Laba-Rugi Rp 5,000,000 Persediaan Barang Dagang (Awal) Rp 5,000,000 Persediaan Barang Dagang (Akhir) Rp 4,000,000 Ikhtisar Laba-Rugi Rp 4,000,000
Beban Gaji Rp 2,000,000
Utang Gaji Rp 2,000,000
Beban Perlengkapan Rp 500,000
1/31/2021 Perlengkapan Rp 500,000
Beban Penyusutan Peralatan Rp 600,000
Akumulasi Penyusutan Peralatan Rp 600,000
Beban Asuransi Rp 100,000
Asuransi Dibayar Di Muka Rp 100,000
Sewa Dibayar Di Muka Rp 1,100,000
Beban Sewa Rp 1,100,000 Neraca Saldo No. Akun Nama Akun Ref Debet Kredit 111 Kas Rp 20,270,000 112 Asuransi Dibayar Di Muka Rp 1,200,000 113 Piutang Dagang Rp 7,300,000 114 Persediaan Barang Dagang Rp 5,000,000 115 Perlengkapan Rp 1,500,000 121 Peralatan Rp 6,000,000 122 Akumulasi Penyusutan Peralatan Rp 1,000,000 123 Sewa Dibayar Di Muka 211 Hutang Dagang Rp 7,200,000 212 Hutang Bank Rp 5,000,000 213 Hutang Gaji 311 Modal Rp 24,700,000 312 Prive Rp 300,000 411 Penjualan Rp 10,100,000 412 Retur Penjualan Rp 200,000 413 Potongan Penjualan Rp 160,000 511 Pembelian Rp 5,200,000 512 Retur Pembelian Rp 300,000 513 Potongan Pembelian Rp 30,000 520 Ikhtisar Laba-Rugi 611 Beban Sewa Rp 1,200,000 612 Beban Gaji 613 Beban Asuransi Rp 48,330,000 Rp 48,330,000 Ayat Jurnal Penyesuaian Neraca Saldo (AJP) Laporan Laba-Rugi Debet Kredit Debet Kredit Debet Rp 20,270,000 Rp 100,000 Rp 1,100,000 Rp 7,300,000 Rp 4,000,000 Rp 5,000,000 Rp 4,000,000 Rp 1,500,000 Rp 6,000,000 Rp 1,000,000 Rp 1,100,000 Rp 1,100,000 Rp 7,200,000 Rp 5,000,000 Rp 2,000,000 Rp 2,000,000 Rp 24,700,000 Rp 300,000 Rp 10,100,000 Rp 200,000 Rp 200,000 Rp 160,000 Rp 160,000 Rp 5,200,000 Rp 5,200,000 Rp 300,000 Rp 30,000 Rp 5,000,000 Rp 4,000,000 Rp 1,000,000 Rp 1,000,000 Rp 1,100,000 Rp 100,000 Rp 100,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 100,000 Rp 100,000 Rp 100,000 Rp 12,200,000 Rp 12,200,000 Rp 50,330,000 Rp 50,330,000 Rp 8,760,000 Rp 1,670,000 Rp 10,430,000 Laporan Laba-Rugi Neraca Kredit Debet Kredit Rp 20,270,000 Rp 1,100,000 Rp 7,300,000 Rp 4,000,000 Rp 1,500,000 Rp 6,000,000 Rp 1,000,000 Rp 1,100,000 Rp 7,200,000 Rp 5,000,000 Rp 2,000,000 Rp 24,700,000 Rp 300,000 Rp 10,100,000
Rp 300,000 Rp 30,000
Rp 10,430,000 Rp 41,570,000 Rp 39,900,000
Rp 1,670,000 Rp 10,760,000 Rp 41,570,000 Rp 41,570,000