Travel C

Neraca Saldo Jurnal Penyesuaian

No. Akun Nama Akun
Debit Kredit Debit
101 Kas 7,350,000
102 Piutang usaha 5,750,000
103 Perlengkapan kantor 2,500,000
104 Iklan dibayar dimuka 600,000
111 Kendaraan 13,000,000
112 Akm. Peny. Kendaraan 4,000,000
113 Peralatan kantor 10,000,000
114 Akm. Peny. Peralatan 6,000,000
210 Utang usaha 500,000
202 Utang bank 5,000,000
203 Utang gaji 400,000
301 Modal Tn. Adytia 25,000,000
302 Prive Tn. Adytia 100,000
401 Pendapatan jasa 5,750,000
501 Beban gaji 1,500,000 500,000
502 Beban sewa 5,000,000
503 Beban air, listrik, dan telepon 700,000
509 Beban lain-lain 150,000
Jumlah 46,650,000 46,650,000
Beban iklan 200,000
Sewa dibayar dimuka 2,916,000
Beban perlengkapan 2,000,000
Beban Peny. Peralatan 3,000,000
Beban Peny. Kendaraan 4,000,000
Beban bunga 150,000
Utang bunga
Jumlah 12,766,000
Rugi 31 Desember 2007

Perusaha
 Perusaha
Neraca Saldo Jurnal Penyesuaian
No. Akun Nama Akun
Debit Kredit Debit
111 Kas 750,000
112 Piutang usaha 900,000
114 Perlengkapan 350,000
121 Peralatan 7,000,000
122 Akm. Peny. Peralatan 1,500,000
211 Utang usaha 1,500,000
311 Modal Tn. Abadi 5,000,000
312 Prive Tn. Abadi 100,000
411 Pendapatan jasa 2,450,000
511 Beban iklan 300,000
512 Beban Peny. Peralatan 500,000 500,000
513 Beban bunga 100,000
519 Beban lain-lain 450,000
Jumlah 10,450,000 10,450,000
Kerugian piutang 27,000
Cadangan kerugian piutang
Beban perlengkapan 200,000
Iklan dibayar dimuka 150,000
Beban pajak 350,000
Utang pajak
Jumlah 1,227,000
Untung 31 Desember 2007
 Travel Cendana
Jurnal Penyesuaian Neraca Saldo Setelah Disesuaikan Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit Debit
7,350,000 7,350,000
5,750,000 5,750,000
2,000,000 500,000 500,000
200,000 400,000 400,000
13,000,000 13,000,000
4,000,000 8,000,000
10,000,000 10,000,000
3,000,000 9,000,000
500,000
5,000,000
500,000 900,000
25,000,000
100,000 100,000
5,750,000 5,750,000
2,000,000 2,000,000
2,916,000 2,084,000 2,084,000
700,000 700,000
150,000 150,000

200,000 200,000
2,916,000 2,916,000
2,000,000 2,000,000
3,000,000 3,000,000
4,000,000 4,000,000
150,000 150,000
150,000 150,000
12,766,000 54,300,000 54,300,000 14,284,000 5,750,000 40,016,000
8,534,000 8,534,000
14,284,000 14,284,000 48,550,000

Perusahaan Abadi
 Perusahaan Abadi
Jurnal Penyesuaian Neraca Saldo Setelah Disesuaikan Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit Debit
750,000 750,000
900,000 900,000
200,000 150,000 150,000
7,000,000 7,000,000
500,000 2,000,000
1,500,000
5,000,000
100,000 100,000
2,450,000 2,450,000
150,000 150,000 150,000
1,000,000 1,000,000
100,000 100,000
450,000 450,000

27,000 27,000
27,000 27,000
200,000 200,000
150,000 150,000
350,000 350,000
350,000 350,000
1,227,000 11,327,000 11,327,000 2,250,000 2,450,000 9,077,000
200,000
2,450,000 2,450,000 9,077,000
Neraca
Kredit

8,000,000

9,000,000
500,000
5,000,000
900,000
25,000,000

150,000
48,550,000

48,550,000
Neraca
Kredit

2,000,000
1,500,000
5,000,000

27,000

350,000
8,877,000
200,000
9,077,000