FIRDAUS COMPANY

JURNAL PENYESUAIAN
31 AGUSTUS 2016

Keterangan debit kredit

Beban asuransi 1,200,000
Asuransi dibayar dimuka 1,200,000
Beban perlengakapan 1,500,000
perlengkapan 1,500,000
Beban penyusutan gedung 7,500,000
akumulasi penyusutan gedung 7,500,000
Beban penyusutan peralatan 4,150,000
Akumulasi penyusutan peralatan 4,150,000
Sewa diterima di muka 5,200,000
pendapatan sewa 5,200,000
beban upah dan gaji 3,200,000
utang upah dan gaji 3,200,000
piutang usaha 11,330,000
pendapatan jasa 11,330,000
TOTAL 34,080,000 34,080,000
 FIRDAUS COMPANY
BUKU BESAR
PERIODE AGUSTUS 2016

NERACA SALDO JURNAL PENYESUAIAN

NO AKUN DEBIT KREDIT DEBIT
Kas 7,500,000
Piutang usaha 38,400,000 11,330,000
Asuransi Dibayar di muka 7,200,000
Perlengkapan 1,980,000
Tanah 112,500,000
Gedung 150,250,000
Akumulasi Penyusutan-Gedung 87,550,000
Peralatan 135,300,000
Akumulasi Penyusutan-Peralatan 97,950,000
Utang usaha 12,150,000
Sewa Diterima di muka 6,750,000 5,200,000
Modal, Feri Firdaus 221,000,000
Prive, Feri Firdaus 15,000,000
Pendapatan jasa 324,600,000
Beban upah dan gaji 193,370,000 3,200,000
Beban utilitas 42,375,000
Beban iklan 22,800,000
Beban perbaikan 17,250,000
Beban lain-lain 6,075,000

Beban asuransi 1,200,000

Beban perlengkapan 1,500,000
Beban penyusutan gedung 7,500,000
Beban penyusutan peralatan 4,150,000
Pendapatan sewa
Utang upah dan gaji
TOTAL 750,000,000 750,000,000 34,080,000
LABA
JUMLAH
 FIRDAUS COMPANY
BUKU BESAR
PERIODE AGUSTUS 2016

AL PENYESUAIAN NERACA SALDO SETELAH PENYESUAIAN LABA/RUGI POSISI KEUANGAN

KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT
7,500,000 7,500,000
49,730,000 49,730,000
1,200,000 6,000,000 6,000,000
1,500,000 480,000 480,000
112,500,000 112,500,000
150,250,000 150,250,000
7,500,000 95,050,000
135,300,000 135,300,000
4,150,000 102,100,000
12,150,000
1,550,000
221,000,000
15,000,000 15,000,000
11,330,000 335,930,000 335,930,000
196,570,000 196,570,000
42,375,000 42,375,000
22,800,000 22,800,000
17,250,000 17,250,000
6,075,000 6,075,000

1,200,000 1,200,000
1,500,000 1,500,000
7,500,000 7,500,000
4,150,000 4,150,000
5,200,000 5,200,000 5,200,000
3,200,000 3,200,000
34,080,000 776,180,000 776,180,000 299,420,000 341,130,000 476,760,000
41,710,000
341,130,000 341,130,000 476,760,000
POSISI KEUANGAN
KREDIT

95,050,000

102,100,000
12,150,000
1,550,000
221,000,000

3,200,000
435,050,000
41,710,000
476,760,000