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Neraca

Lajur

Worksheet (kertas
kerja)

kertas kerja berkolom-kolom untuk memudahkan dalam


membuat penyesuaian dan penyusunan laporan
keuangan.
Neraca Lajur disusun dengan memindahkan data-data
Neraca Saldo dan Jurnal Penyesuaian

Bentuk Neraca
Lajur

Trial Balance

No

Adjusment

Account

Adjustmen to

Income

BalanceSheet

adjusted

statetment

Dr

Cr

Dr

Cr

Dr

Cr

Dr

Cr

Dr

Cr

Assets

Liabities

Capital

Revenue

Expense

Profit
Loss

P
L

30,880
Trial Balance
(Periodic $
Mechandise
Inventory
59,700 method)
Office Supplies
$
4,060
Prepaid Insurance
$
4,560
Building
$ 160,000
Depr. Accum. Of building$
29,400
Office Equipment
$
42,670
Depr. Accum. Of equipment $
19,860
Account Payable
$
47,420
Unearned
$ 13,600
Capital
$ 149,888
Prive
$ 18,000
Sales
$ 732,163
Sales return and Allowance $
6,140
Sales Discount
$
5,822

Purchases
$ 520,000
Purchases Retur
$
2,525
Purchases discount
$
10,280
Salaries Expense
$
79,924
Advertising exp
$
10,460
Utilities exp
$ 14,910
Interest exp
$
3,830

Account Receivable $
30,880
Trial Balance (Perfectual
Mechandise
Inventory
$
method)
59,700
Office Supplies
$
4,060
Prepaid Insurance
$
4,560
Building
$ 160,000
Depr. Accum. Of building$
29,400
Office Equipment
$
42,670
Depr. Accum. Of equipment $
19,860
Account Payable
$
47,420
Unearned
$ 13,600
Capital
$ 140,888
Prive
$ 18,000
Sales
$ 732,163
Sales return and Allowance $
12,722
Sales Discount
$
10,822

COGS
$ 507,195
Salaries Expense
$
79,924
Advertising exp
$
10,460
Utilities exp
$
14,910
Interest exp
$
3,838

COGS = Cost Of good Sold


(harga pokok penjualan)

Data yang diperlukan untuk penyesuain


pada akhir periode adalah sebagai berikut :
a. Persediaan perlengkapan kantor
per
31/12 $ 3,400
b. Asuransi yang terpakai pada tahun
tersebut $ 1,050
c. Penyusutan peralatan kantor per 31/12 $
2,400
d. Pendapatan yang belum diterima per
31/12 $ 5,670
e. Pendapatan diterima dimuka yang baru
terselesaikan
$ 7,980
f. Persedian barang dagang per 31/12 $
57,150

No

Account

Trial Balance
Dr

Adjusment

Cr

Cash

23,590

Account Receivable

30,880

Merchandise Inventory

59,700

Office Supplies

4,060

Prepaid Insurance

4,560

Building

Depr. Accum. Of buid.

Office equipment

Depr. Accum of equip

19,860

10

Account Payable

47,420

11

Unearned

13,600

12

Capital

13

Prive

14

sales

15

Sales return and allow.

Dr

Cr

160,000
29,400
42,670

140,888
18,000
732,163
12,722

10,822

16

Sales discount

17

COGS

18

Salaries exp.

79,924

19

Utilities exp

10,460

20

Advertising exp

14,910

21

Interest exp

507,195

3,838
983,331

983,331

Untuk mengisi kolom adjusment, harus di


jurnal
penyesuaian
dan
lihat
data
penyesuaian pada akhir periode
a. Persediaan perlengkapan kantor
per
31/12 $ 3,400
Perlengkapan (pada neraca saldo)
Sisa perlengkapan per 31 Desember
Nilai perlengkapan yang terpakai
1 31
2
3
4

Des Office Supplies exp


Office Supplies

$ 4,060
3,400
$ 660
660

660

b. Asuransi yang
tersebut $ 1,050
1 31

Des

terpakai

Insurance exp

pada

tahun

1,050

Prepaid Insurance

1,050

3
4

c. Penyusutan peralatan kantor per 31/12 $


2,400
1 31
2
3
4

Des

Depr. Exp Of equip.


Depr. Accum. Of equip.

2,400
2,400

d. Pendapatan yang belum diterima per


31/12 $ 5,670
1 31
2

Des

Account Receivable

5,670

Sales

5,670

3
4

e. Pendapatan
terselesaikan $
1 31
2
3
4

Unearned
Des
Sales
7,980

diterima
7,980

dimuka

yang

7,980

baru

f. Persedian barang dagang per 31/12


57,150
Persediaan barang (pada neraca saldo)
persediaan barang per 31 Desember

1 31
2
3
4

Des

COGS
Mechandise inventory

59,700
57,150 2,550

2,550
2,550

Account

Trial Balance

Adjusment

Adjusment to
Adjusted

Dr

Cr

Dr

Cr

Cash

23,590

23,590

Account Receivable

30,880

Merchandise

59,700

2,550

57,150

Inventory
Office Supplies

4,060

660

3,400

Prepaid Insurance

4,560

1,050

3,510

Building

Depr.

buid.
Office equipment

Depr. Accum of equip

19,860

10

Account Payable

47,420

11

Unearned

13,600

12

Capital

13

Prive

14

sales

15

Sales

5,670

36,550

160,000
Accum.

Of

160,000
29,400

29,400

42,670

42,670
2,400

22,260
47,420

7,980

5,620

140,888

140,888

18,000

18,000
732,163

return

and

13,650

745,813

12,722

12,722

10,822

10,822

allow.
16

Sales discount

17

COGS

18

Salaries exp.

507,195
79,924

2,550

509,745
79,924

Account

Ajust. To Adjuted
Dr

Cr

Income Statetment
Dr

Cr

balance Sheet
Dr

Cr

Cash

23,590

23,590

Account Receivable

36,550

36,550

Merchandise

57,150

57,150

Inventory
Office Supplies

3,400

3,400

Prepaid Insurance

3,510

3,510

Building

160,000

160,000

Depr.

buid.
Office equipment

Depr. Accum of equip

22,260

22,260

10

Account Payable

47,420

47,420

11

Unearned

5,620

5,620

12

Capital

140,888

140,888

13

Prive

14

sales

15

Sales

Accum.

Of

29,400

29,400

42,670

42,670

18,000

18,000
745,813

return

and

745,813

12,722

12,722

10,822

10,822

509,745

509,745

79,924

79,924

allow.
16

Sales discount

17

COGS

18

Salaries exp.