ACCOUNTING

principles
INDRA SULISTIANA
 ACCOUNTING CYCLE

BALANCE
SHEET

TRANSACTION GENERAL GENERAL TRIAL ADJUSTING

DOCUMENT JOURNAL LEDGER BALANCE JOURNAL

CLOSING FINANCIAL WORK-

JOURNAL STATEMENT SHEET
 INTRODUCTION
Cara mendebit dan kredit
Accounting equation (PERSAMAAN AKT)
Assets = liabilities + owners equity
DEBIT KREDIT
Assets + expenses + drawing = liabilities + owners equity + revenues
(+) Debit; (-) credit (+) credit; (-) debit

ATAU :

ACCOUNTS PLUS (+) MINUS (-) NORMAL

ASSETS DEBIT CREDIT DEBIT
LIABILITIES CREDIT DEBIT CREDIT
OWNER'S EQUITY CREDIT DEBIT CREDIT
WITHDRAWEL/DRAWING DEBIT CREDIT DEBIT
REVENUES CREDIT DEBIT CREDIT
EXPENSES DEBIT CREDIT DEBIT
 INTRODUCTION
TEST:
KLASIFIKASIKAN POS-POS DI BAWAH INI DENGAN (1) ASSETS, (2) LIABILITIES, (3)
OWNERS EQUITY:
A.REVENUES
B.EQUIPMENT
C.WAGES EXPENSE
D.LAND
E.ACCOUNTS PAYABLE
F.CASH
G.CAPITAL
H.PREPAID RENT
I.UNEARNED FEES
J.VEHICLE
K.ACCOUNTS RECEIVABLE
 INTRODUCTION
TEST:
KLASIFIKASIKAN POS-POS DI BAWAH INI DENGAN (1) ASSETS, (2) LIABILITIES, (3)
OWNERS EQUITY:
A.REVENUES OWNERS EQUITY
B.EQUIPMENT ASSETS
C.WAGES EXPENSE OWNERS EQUITY
D.LAND ASSETS
E.ACCOUNTS PAYABLE LIABILITIES
F.CASH ASSETS
G.CAPITAL OWNERS EQUITY
H.PREPAID RENT ASSETS
I.UNEARNED FEES LIABILITIES
J.VEHICLE ASSETS
K.ACCOUNTS RECEIVABLE ASSETS
 ACCOUNTING EQUATION
OVERNIGHT AUTO SERVICE OFFICIALLY STARTED BY MICHAEL MCBRYAN ON
NOVEMBER 1, 1996. OVERNNIGHT TRANSACTION DURING NOVEMBER WERE
AS FOLLOWS:
NOV.1 MCBRYAN STARTED THE BUSINESS BY DEPOSITING $80,000 IN A COMPANY
BANK ACCOUNT.
3 PURCHASED LAND FOR $52,000, PAYING CASH.
5 PURCHASED A BUILDING FOR $36,000, PAYING $6,000 IN CASH
AND ISSUING A NOTE PAYABLE FOR THE REMAINING $30,000.
17 PURCHASED TOOLS & EQUIPMENT ON CREDIT $13,800.
20 SOLD SOME OF THE TOOLS & EQUIPMENT AT A PRICE EQUAL TO
THEIR COST $1,800, COLLECTIBLE WITHIN 45 DAYS.
25 RECEIVED $600 IN PARTIAL COLLECTION OF THE ACCOUNT
RECEIVABLE FROM THE SALE OF TOOLS.
30 PAID $6,800 IN PARTIAL PAYMENT OF AN ACCOUNT PAYABLE.
COMPLETE THE ACCOUNTING EQUATION!
ASSETS = LIABILITIES + OWNERS EQ.
CASH + A/R + LAND +BUILDING+ TOOLS & = NOTES + A/P + MCBRYAN
 ACCOUNTING EQUATION
EXERCISE:
JELASKAN BAGAIMANA TRANSAKSI USAHA DI BAWAH INI MEMPENGARUHI KETIGA
UNSUR PERSAMAAN AKUNTANSI:
A.INVESTASI KAS PADA PERUSAHAAN
B.DITERIMA KAS ATAS JASA YANG DIBERIKAN
C.DIBELI PERLENGKAPAN SECARA TUNAI
D.DIBAYAR BEBAN UTILITAS YANG DIGUNAKAN DALAM OPERASI PERUSAHAAN
E.DIBELI PERLENGKAPAN SECARA KREDIT
F.PENARIKAN PRIBADI
G.MEMBAYAR KREDITOR
 Journal
EXERCISE:
JELASKAN BAGAIMANA TRANSAKSI USAHA DI BAWAH INI MEMPENGARUHI KETIGA
UNSUR PERSAMAAN AKUNTANSI:
A.INVESTASI KAS PADA PERUSAHAANMENAIKKAN ASSETS, MENAIKKAN OWNERS
EQUITY
B.DITERIMA KAS ATAS JASA YANG DIBERIKANMENAIKKAN ASSETS, MENAIKKAN OE
C.DIBELI PERLENGKAPAN SECARA TUNAIMENAIKKAN ASSETS, MENURUNKAN ASSETS
LAIN
D.DIBAYAR BEBAN UTILITASMENURUNKAN ASSETS, MENURUNKAN OWNERS EQUITY
E.DIBELI PERLENGKAPAN SECARA KREDITMENAIKKAN ASSETS, MENAIKKAN
LIABILITIES
F.PENARIKAN PRIBADIMENURUNKAN ASSETS, MENURUNKAN OWNERS EQUITY
G.MEMBAYAR KREDITORMENURUNKAN ASSETS, MENURUNKAN LIABILITIES
 journal
OVERNIGHT AUTO SERVICE OFFICIALLY STARTED BY MICHAEL MCBRYAN ON
NOVEMBER 1, 1996. OVERNNIGHT TRANSACTION DURING NOVEMBER WERE
AS FOLLOWS:
NOV.1 MCBRYAN STARTED THE BUSINESS BY DEPOSITING $80,000 IN A COMPANY
BANK ACCOUNT.
3 PURCHASED LAND FOR $52,000, PAYING CASH.
5 PURCHASED A BUILDING FOR $36,000, PAYING $6,000 IN CASH
AND ISSUING A NOTE PAYABLE FOR THE REMAINING $30,000.
17 PURCHASED TOOLS & EQUIPMENT ON CREDIT $13,800.
20 SOLD SOME OF THE TOOLS & EQUIPMENT AT A PRICE EQUAL TO
THEIR COST $1,800, COLLECTIBLE WITHIN 45 DAYS.
25 RECEIVED $600 IN PARTIAL COLLECTION OF THE ACCOUNT
RECEIVABLE FROM THE SALE OF TOOLS.
30 PAID $6,800 IN PARTIAL PAYMENT OF AN ACCOUNT PAYABLE.
COMPLETE THE ACCOUNTING EQUATION!
ASSETS = LIABILITIES + OWNERS EQ.
CASH + A/R + LAND +BUILDING+ TOOLS & = NOTES + A/P + MCBRYAN
 JoURNAL
Jurnal Debit Credit
Nov 1 Cash 80.000
McBryan, Capital 80.000
3 Land 52.000
Cash 52.000
5 Building 36.000
Note Payable 30.000
Cash 6.000
17 Tools & Equipment 13.800
Acc. Payable 13.800
20 Acc. Receivable 1.800
Tools & Equipment 1.800
25 Cash 600
Acc. Receivable 600
30 Acc. Payable 6.800
Cash 6.800
191.000 191.000
 Journal
EXERCISE:
KELLY CAMARILLO MENDIRIKAN DAN MENJALANKAN JASA BINATU CAMARILLO DRY
CLEANERS. SAAT INI, IA MENYEWA GEDUNG DAN PERALATANNYA SAMBIL MENUNGGU
PERLUASAN FASILITAS BARU MEREKA. PEKERJAAN DRY CLEANING MEREKA
DIKERJAKAN OLEH PERUSAHAAN LAIN DENGAN HARGA DISTRIBUTOR. AKTIVA DAN
KEWAJIBAN PERUSAHAAN PADA TANGGAL 1 NOVEMBER TAHUN BERJALAN ADALAH
SEBAGAI BERIKUT: CASH, $5.400; ACCOUNT RECEIVABLE, $18.750; SUPPLIES, $1.560;
LAND, $35.000; ACCOUNT PAYABLE, $5.880. TRANSAKSI USAHA SELAMA BULAN
NOVEMBER ADALAH:
A.DIBAYAR SEWA UNTUK BULAN BERJALAN, $2.450.
B.DIKIRIM TAGIHAN KEPADA PELANGGAN ATAS PENJUALAN SECARA KREDIT, $7.150.
C.DIBAYAR UTANG USAHA KEPADA KREDITOR, $1.680.
D.DIBELI PERLENGKAPAN SECARA KREDIT, $840.
E.DITERIMA KAS DARI HASIL PENJUALAN TUNAI KEPADA PELANGGAN, $14.600.
F.DITERIMA FAKTUR BULANAN UNTUK BEBAN DRY CLEANING SELAMA BULAN
NOVEMBER (AKAN DIBAYAR TANGGAL 10 DESEMBER), $7.400.
G.DIBAYAR: BEBAN UPAH, $1.800; BEBAN TRUK, $725; BEBAN UTILITAS, $510; BEBAN
RUPA-RUPA, $190.
H.DITENTUKAN BAHWA PERLENGKAPAN YANG TERSISA PADA AKHIR BULAN ADALAH
$1.350; OLEH KARENA ITU, BEBAN PERLENGKAPAN SELAMA BULAN BERJALAN ADALAH
SEBESAR $1.050.
 Journal
Jurnal Debit Credit
a. Rent Expense $2.450
Cash $2.450
b. Acc. Receivable $7.150
Sales $7.150
c. Acc. Payable $1.680
Cash $1.680
d. Supplies $840
Acc. Payable $840
e. Cash $14.600
Sales $14.600
f. Dry Cleaning Expense $7.400
Acc. Payable $7.400
g. Wages Expense $1.800
Truck Expense $725
Utilitas Expense $510
Miscellenous Expense $190
Cash $3.225
h. Supplies Expense $1.050
Supplies $1.050
$38.395 $38.395
 GENERAL LEDGER
General ledger ada 2 :
1.> Bentuk skontro
a. skontro berlajur

DATE EXPLANATION REFF DEBIT DATE EXPLANATION REF CREDIT

F

b. skontro t sederhana

DEBIT CREDIT
 GENERAL LEDGER
General ledger ada 2 :
2.> Bentuk staffel
a. staffel bersaldo tunggal

DATE EXPLANATION REFF DEBIT CREDIT BALANCE

b. staffel berlajur rangkap

BALANCE
DATE EXPLANATION REFF DEBIT CREDIT
DEBIT CREDIT
 GENERAL LEDGER
OVERNIGHT AUTO SERVICE OFFICIALLY STARTED BY MICHAEL MCBRYAN ON
NOVEMBER 1, 1996. OVERNNIGHT TRANSACTION DURING NOVEMBER WERE
AS FOLLOWS:
NOV.1 MCBRYAN STARTED THE BUSINESS BY DEPOSITING $80,000 IN A COMPANY
BANK ACCOUNT.
3 PURCHASED LAND FOR $52,000, PAYING CASH.
5 PURCHASED A BUILDING FOR $36,000, PAYING $6,000 IN CASH
AND ISSUING A NOTE PAYABLE FOR THE REMAINING $30,000.
17 PURCHASED TOOLS & EQUIPMENT ON CREDIT $13,800.
20 SOLD SOME OF THE TOOLS & EQUIPMENT AT A PRICE EQUAL TO
THEIR COST $1,800, COLLECTIBLE WITHIN 45 DAYS.
25 RECEIVED $600 IN PARTIAL COLLECTION OF THE ACCOUNT
RECEIVABLE FROM THE SALE OF TOOLS.
30 PAID $6,800 IN PARTIAL PAYMENT OF AN ACCOUNT PAYABLE.
COMPLETE THE ACCOUNTING EQUATION!
ASSETS = LIABILITIES + OWNERS EQ.
CASH + A/R + LAND +BUILDING+ TOOLS & = NOTES + A/P + MCBRYAN
 GENERAL LEDGER
Cash
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $80.00 $80.00
1 McBryan, Capital 0 0
$52.00 $28.00
2 Purchased land 0 0
$22.00
5 Purchased building $6.000 0
$22.60
25 Received from debitor $600 0
$15.80
30 Payed Creditor $6.800 0

 GENERAL LEDGER
Account Receivable
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. 20 Sold Tools & Equipment $1.800 $1.800
25 Received from debitor $600 $1.200

Land
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. 2 Purchased land $52.000 $52.000
 GENERAL LEDGER
Building
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $36.00
5 Purchased building 0 $36.000

Tools & Equipment

Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $13.80
17 Purchased 0 $13.800
20 Sold $1.800 $12.000

 GENERAL LEDGER
Note Payable
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $30.00 $30.00
5 Purchased building 0 0

Account Payable
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $13.80 $13.80
17 Purchased Tools & Equip. 0 0
30 Payed Creditor $6.800 $7.000

McBryan, Capital
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov. $80.00 $80.00
 GENERAL LEDGER
EXERCISE:
KELLY CAMARILLO MENDIRIKAN DAN MENJALANKAN JASA BINATU CAMARILLO DRY
CLEANERS. SAAT INI, IA MENYEWA GEDUNG DAN PERALATANNYA SAMBIL MENUNGGU
PERLUASAN FASILITAS BARU MEREKA. PEKERJAAN DRY CLEANING MEREKA
DIKERJAKAN OLEH PERUSAHAAN LAIN DENGAN HARGA DISTRIBUTOR. AKTIVA DAN
KEWAJIBAN PERUSAHAAN PADA TANGGAL 1 NOVEMBER TAHUN BERJALAN ADALAH
SEBAGAI BERIKUT: CASH, $5.400; ACCOUNT RECEIVABLE, $18.750; SUPPLIES, $1.560;
LAND, $35.000; ACCOUNT PAYABLE, $5.880. TRANSAKSI USAHA SELAMA BULAN
NOVEMBER ADALAH:
A.DIBAYAR SEWA UNTUK BULAN BERJALAN, $2.450.
B.DIKIRIM TAGIHAN KEPADA PELANGGAN ATAS PENJUALAN SECARA KREDIT, $7.150.
C.DIBAYAR UTANG USAHA KEPADA KREDITOR, $1.680.
D.DIBELI PERLENGKAPAN SECARA KREDIT, $840.
E.DITERIMA KAS DARI HASIL PENJUALAN TUNAI KEPADA PELANGGAN, $14.600.
F.DITERIMA FAKTUR BULANAN UNTUK BEBAN DRY CLEANING SELAMA BULAN
NOVEMBER (AKAN DIBAYAR TANGGAL 10 DESEMBER), $7.400.
G.DIBAYAR: BEBAN UPAH, $1.800; BEBAN TRUK, $725; BEBAN UTILITAS, $510; BEBAN
RUPA-RUPA, $190.
H.DITENTUKAN BAHWA PERLENGKAPAN YANG TERSISA PADA AKHIR BULAN ADALAH
$1.350; OLEH KARENA ITU, BEBAN PERLENGKAPAN SELAMA BULAN BERJALAN ADALAH
SEBESAR $1.050.
 GENERAL LEDGER
Cash
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balance $5.400 $5.400
Nov
a. $2.450 $2.950

c. $1.680 $1.270

e. $14.600 $15.870

g. $3.225 $12.645

 GENERAL LEDGER
Account Receivable
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balanc
e $18.750 $18.750
Nov
a. $7.150 $25.900

Supplies
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balanc
e $1.560 $1.560
Nov
a. $840 $2.400
$1.050 $1.350

 GENERAL LEDGER
Land
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balance $35.000 $35.000

Account Payable
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balance $5.880 $5.880
Nov
c. $1.680 $4.200

d. $840 $5.040

f. $7.400 $12.440

 GENERAL LEDGER
Camarillo, Capital
Balance
Date Explanation P/R Debit Credit
Debit Credit
Balance $54.830 $54.830

Sales
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
b. $7.150 $7.150

e. $14.600 $21.750

 GENERAL LEDGER
Rent Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
a. $2.450 $2.450

Dry Cleaning Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
f. $7.400 $7.400

 GENERAL LEDGER
Wages Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
g. $1.800 $1.800

Truck Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
g. $725 $725

 GENERAL LEDGER
Utilitas Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
g. $510 $510

Miscellenous Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
g. $190 $190

Supplies Expense
Balance
Date Explanation P/R Debit Credit
Debit Credit
Nov
h. $1.050 $1.050
 TRIAL BALANCE
KUMPULAN DARIPADA SALDO-SALDO AKUN GENERAL LEDGER. BIASANYA DISUSUN
SETIAP AKHIR BULAN ATAU SETIAP AKHIR PERIODE AKUNTANSI.
COMPUTER KING
TRIAL BALANCE
31 DESEMBER
CASH
ACCOUNT RECEIVABLE
SUPPLIES
PREPAID INSURANCE
LAND
OFFICE EQUIPMENT
ACCOUNT PAYABLE
UNEARNED RENT
PAT KING, CAPITAL
PAT KING, DRAWING
FEES REVENUES
WAGES EXENSE

MISC. EXPENSE
 TRIAL BALANCE
OVERNIGHT AUTO SERVICE OFFICIALLY STARTED BY MICHAEL MCBRYAN ON
NOVEMBER 1, 1996. OVERNNIGHT TRANSACTION DURING NOVEMBER WERE
AS FOLLOWS:
NOV.1 MCBRYAN STARTED THE BUSINESS BY DEPOSITING $80,000 IN A COMPANY
BANK ACCOUNT.
3 PURCHASED LAND FOR $52,000, PAYING CASH.
5 PURCHASED A BUILDING FOR $36,000, PAYING $6,000 IN CASH
AND ISSUING A NOTE PAYABLE FOR THE REMAINING $30,000.
17 PURCHASED TOOLS & EQUIPMENT ON CREDIT $13,800.
20 SOLD SOME OF THE TOOLS & EQUIPMENT AT A PRICE EQUAL TO
THEIR COST $1,800, COLLECTIBLE WITHIN 45 DAYS.
25 RECEIVED $600 IN PARTIAL COLLECTION OF THE ACCOUNT
RECEIVABLE FROM THE SALE OF TOOLS.
30 PAID $6,800 IN PARTIAL PAYMENT OF AN ACCOUNT PAYABLE.
COMPLETE THE ACCOUNTING EQUATION!
ASSETS = LIABILITIES + OWNERS EQ.
CASH + A/R + LAND +BUILDING+ TOOLS & = NOTES + A/P + MCBRYAN
 TRIAL BALANCE
Overnight Auto Service
Trial Balance
No.
Acc
. Account Debit Credit
$
Cash 15.800
$
Account Receivable 1.200
$
Land 52.000
$
Building 36.000
$
Tools and Equipment 12.000
$
30.00
Note Payable 0
 TRIAL BALANCE
EXERCISE:
KELLY CAMARILLO MENDIRIKAN DAN MENJALANKAN JASA BINATU CAMARILLO DRY
CLEANERS. SAAT INI, IA MENYEWA GEDUNG DAN PERALATANNYA SAMBIL MENUNGGU
PERLUASAN FASILITAS BARU MEREKA. PEKERJAAN DRY CLEANING MEREKA
DIKERJAKAN OLEH PERUSAHAAN LAIN DENGAN HARGA DISTRIBUTOR. AKTIVA DAN
KEWAJIBAN PERUSAHAAN PADA TANGGAL 1 NOVEMBER TAHUN BERJALAN ADALAH
SEBAGAI BERIKUT: CASH, $5.400; ACCOUNT RECEIVABLE, $18.750; SUPPLIES, $1.560;
LAND, $35.000; ACCOUNT PAYABLE, $5.880. TRANSAKSI USAHA SELAMA BULAN
NOVEMBER ADALAH:
A.DIBAYAR SEWA UNTUK BULAN BERJALAN, $2.450.
B.DIKIRIM TAGIHAN KEPADA PELANGGAN ATAS PENJUALAN SECARA KREDIT, $7.150.
C.DIBAYAR UTANG USAHA KEPADA KREDITOR, $1.680.
D.DIBELI PERLENGKAPAN SECARA KREDIT, $840.
E.DITERIMA KAS DARI HASIL PENJUALAN TUNAI KEPADA PELANGGAN, $14.600.
F.DITERIMA FAKTUR BULANAN UNTUK BEBAN DRY CLEANING SELAMA BULAN
NOVEMBER (AKAN DIBAYAR TANGGAL 10 DESEMBER), $7.400.
G.DIBAYAR: BEBAN UPAH, $1.800; BEBAN TRUK, $725; BEBAN UTILITAS, $510; BEBAN
RUPA-RUPA, $190.
H.DITENTUKAN BAHWA PERLENGKAPAN YANG TERSISA PADA AKHIR BULAN ADALAH
$1.350; OLEH KARENA ITU, BEBAN PERLENGKAPAN SELAMA BULAN BERJALAN ADALAH
SEBESAR $1.050.
 TRIAL BALANCE
Camarillo Dry Cleaner
Trial Balance
No. Acc. Account Debit Credit
Cash $12.645
Account Receivable $25.900
Supplies $1.350
Land $35.000
Account Payable $12.440
Camarillo, Capital $54.830
Sales $21.750
Rent Expense $2.450
Dry Cleaning Expense $7.400
Wages Expense $1.800
Truck Expense $725
Utilities Expense $510
Miscellenous Expense $190
Supplies Expense $1.050
$89.020 $89.020
 FINANCIAL REPORT
Camarillo Dry Cleaner
Income Statement
For the Month Ended November
Revenue :
Sales $21.750

Operating Expenses :
Rent Expense $2.450
Dry Cleaning Expense $7.400
Wages Expense $1.800
Truck Expense $725
Utilities Expense $510
Miscellenous Expense $190
Supplies Expense $1.050
Total Operating Expenses $14.125
Net Income $7.625
 FINANCIAL REPORT
Camarillo Dry Cleaner
Capital Statement
For the Month Ended November
Camarillo, Capital November, 1 $54.830
Add :
Investment $0
Net Income $7.625
Less :
Withdrawals $0
$7.625
Camarillo, Capital November, 30 $62.455
 FINANCIAL REPORT
Camarillo Dry Cleaner
Balance Sheet
November 30
Current Assets : Liabilities :
$12.64 $12.44
Cash 5 Account Payable 0
Account $25.90
Receivable 0
Supplies $1.350 Owner's Equity :
$62.45
Fixed Assets : Camarillo, Capital 5
$35.00
Land 0
$74.89 Liabilities + Owner's $74.89
Total Assets 5 Equity 5
 ADJUSTMENT
ADJUSTING JOURNAL ENTRIES ADALAH AYAT JURNAL YANG DIBUAT UNTUK
MENYESUAIKAN/MEMPERBAIKI SALDO-SALDO GENERAL LEDGER MENJADI
SALDO-SALDO YANG BENAR, SEHINGGA DAPAT MENYUSUN LAPORAN
KEUANGAN YANG BENAR.
POS-POS YANG PERLU DIPERBAIKI ATAU PERLU DIBUAT JURNAL
PENYESUAIAN ANTARA LAIN:
1. POS-POS DEFERRED, YAITU:
A.PREPAID EXPENSE/DEFERRED EXPENSE. (BIAYA-BIAYA DIBAYAR DIMUKA)
B.UNEARNED REVENUE/DEFERRED REVENUE. (PENDAPATAN-PENDAPATAN
DITERIMA)
2. POS-POS ACCRUED, YAITU:
A.ACCRUED EXPENSE. (BIAYA-BIAYA YANG MASIH HARUS DIBAYAR)
B.ACCRUED REVENUE. (PENDAPATAN YANG MASIH HARUS DITERIMA)
3. DEPRECIATION FIXED ASSETS (PENYUSUTAN FIXED ASSETS)
 ADJUSTMENT
PERIODE AKUNTANSI BERJALAN PERIODE AKUNTANSI mendatang

JANUARI DESEMBER JANUARI DESEMBER

1 31 1 31
1999 1999 2000 2000

Pos deferred

KAS DITERIMA PENDAPATAN

ATAU DIHASILKAN ATAU
DIBAYARKAN BEBAN TERJADI

Pos accrued
PENDAPATAN KAS DITERIMA
DIHASILKAN ATAU ATAU
Beban terjadi DIBAYARKAN

AYAT
JURNAL
PEYESUAIAN UTK
MENCATAT PENDAPATAN
ATAU BEBAN PERIODE BERJALAN
 ADJUSTMENT
ADJUSTING JOURNAL ENTRIES ADALAH AYAT JURNAL YANG DIBUAT
UNTUK MENYESUAIKAN/MEMPERBAIKI SALDO-SALDO GENERAL
LEDGER MENJADI SALDO-SALDO YANG BENAR, SEHINGGA DAPAT
MENYUSUN LAPORAN KEUANGAN YANG BENAR.
POS-POS YANG PERLU DIPERBAIKI ATAU PERLU DIBUAT JURNAL
PENYESUAIAN ANTARA LAIN:
1. POS-POS DEFERRED, YAITU:
A.PREPAID EXPENSE/DEFERRED EXPENSE. (BIAYA-BIAYA DIBAYAR DIMUKA)
B.UNEARNED REVENUE/DEFERRED REVENUE. (PENDAPATAN-PENDAPATAN
DITERIMA)
2. POS-POS ACCRUED, YAITU:
A.ACCRUED EXPENSE. (BIAYA-BIAYA YANG MASIH HARUS DIBAYAR)
B.ACCRUED REVENUE. (PENDAPATAN YANG MASIH HARUS DITERIMA)
3. DEPRECIATION FIXED ASSETS (PENYUSUTAN FIXED ASSETS)
 ADJUSTMENT
ADJUSTING JOURNAL ENTRIES ADALAH AYAT JURNAL YANG DIBUAT
UNTUK MENYESUAIKAN/MEMPERBAIKI SALDO-SALDO GENERAL
LEDGER MENJADI SALDO-SALDO YANG BENAR, SEHINGGA DAPAT
MENYUSUN LAPORAN KEUANGAN YANG BENAR.
POS-POS YANG PERLU DIPERBAIKI ATAU PERLU DIBUAT JURNAL
PENYESUAIAN ANTARA LAIN:
1. POS-POS DEFERRED, YAITU:
A.PREPAID EXPENSE/DEFERRED EXPENSE. (BIAYA-BIAYA DIBAYAR
DIMUKA)
B.UNEARNED REVENUE/DEFERRED REVENUE. (PENDAPATAN-
PENDAPATAN DITERIMA)
2. POS-POS ACCRUED, YAITU:
A.ACCRUED EXPENSE. (BIAYA-BIAYA YANG MASIH HARUS DIBAYAR)
B.ACCRUED REVENUE. (PENDAPATAN YANG MASIH HARUS DITERIMA)
3. DEPRECIATION FIXED ASSETS (PENYUSUTAN FIXED ASSETS)
 ADJUSTMENT
ADJUSTING JOURNAL ENTRIES ADALAH AYAT JURNAL YANG DIBUAT
UNTUK MENYESUAIKAN/MEMPERBAIKI SALDO-SALDO GENERAL
LEDGER MENJADI SALDO-SALDO YANG BENAR, SEHINGGA DAPAT
MENYUSUN LAPORAN KEUANGAN YANG BENAR.
POS-POS YANG PERLU DIPERBAIKI ATAU PERLU DIBUAT JURNAL
PENYESUAIAN ANTARA LAIN:
1. POS-POS DEFERRED, YAITU:
A.PREPAID EXPENSE/DEFERRED EXPENSE. (BIAYA-BIAYA DIBAYAR
DIMUKA)
B.UNEARNED REVENUE/DEFERRED REVENUE. (PENDAPATAN-
PENDAPATAN DITERIMA)
2. POS-POS ACCRUED, YAITU:
A.ACCRUED EXPENSE. (BIAYA-BIAYA YANG MASIH HARUS DIBAYAR)
B.ACCRUED REVENUE. (PENDAPATAN YANG MASIH HARUS DITERIMA)
3. DEPRECIATION FIXED ASSETS (PENYUSUTAN FIXED ASSETS)