Jurnal Penyesuaian

Sendriyas P
PENGERTIAN JURNAL PENYESUAN

Jurnal Penyesuaian (Adjusting Entries) adalah jurnal

yang dibuat pada akhir periode untuk menyesuaikan
saldo dari akun-akun dengan keadaan yang sebenarnya
guna dasar penyusunan laporan keuangan.
Mengapa perlu dibuat JURNAL
PENYESUAIAN?
Tidak menunjukkan
NERACA saldo yang
SALDO sesungguhnya
JURNAL
PENYESUAIA
N

LAPORAN
KEUANGAN
TUJUAN JURNAL PENYESUAIAN

Menghitung beban dan Menunjukkan saldo akun Rill

pendapatan yang sebenarnya (aset, liabilitas, ekuitas)
terjadi pada suatu periode. berdasarkan keadaan yang
sebenarnya.
 Akun-akun yang disesuaikan
1) Perlengkapan
2) Beban yang masih harus dibayar
3) Pendapatan yang masih harus diterima
4) Penyusutan asset tetap
5) Beban dibayar dimuka
6) Pendapatan diterima dimuka
7) Piutang tak tertagih
8) Pembetulan kesalahan
1.PERLENGKAPAN
Menghitung perlengkapan yang terpakai sampai periode
tertentu

Ayat Jurnal:

Beban Perlengkapan xxx

Perlengkapan xxx

Contoh soal 1
Diketahui neraca saldo perusahaan tanggal 1 Januari 2023
menunjukkan saldo sebesar Rp 5.000.000. Setelah
dilakukan pengecekan fisik perlengkapan tersisa Rp
1.400.000. Buatlah ayat jurnal penyesuaiannya!
2. BEBAN YANG MASIH HARUS
DIBAYAR
(UTANG BEBAN)
Menghitung beban periode tersebut yang belum dibayarkan,
dan masih akan dibayar di bulan depan.

Ayat Jurnal:

Beban …… (Gaji/iklan/sewa,utilitas,dll) xxx

Utang beban xxx

Contoh soal 2
Perusahaan membayar upah pegawai mingguan tiap hari
sabtu. Tarif upah per hari Rp 50.000. Pembayaran upah
terakhir tanggal 27 Desember 2022.
Buatlah ayat jurnal penyesuaian untuk mencatat beban yang
masih harus dibayar!
3. PENDAPATAN YANG MASIH HARUS
DITERIMA (PIUTANG PENDAPATAN)
Menghitung berapa pendapatan bunga di bulan
tersebut tetapi belum diterima perusahaan.

Ayat Jurnal:

Piutang bunga xxx

Pendapatan Bunga xxx

Contoh soal

Perusahaan menyimpan uang di Bank sebesar Rp 14.000.000 pada

tanggal 1 Mei 2022 dengan suku bunga 12% per tahun. Bunga
diterima setiap 3 bulan sekali. Buatlah ayat jurnal penyesuaian untuk
bulan Desember 2022!
4. PENYUSUTAN ASET TETAP
Menghitung nilai peralatan yang telah disusutkan karena
penggunaan sehari”

Ayat Jurnal:

Beban penyusutan ………. xxx

Akumulasi penyusutan ……………. xxx

Contoh soal
Perusahaan mempunyai asset tetap berupa kendaraan
bermotor sebesar Rp 350.000.000. Penyusutan sebesar
12%. Buatlah ayat jurnal penyesuaian untuk mencatat
transaksi tersebut.
5. BEBAN DI BAYAR DIMUKA

Terdapat 2 pendekatan ketika melakukan pencatatan

beban/biaya:

Pendekatan Pendekatan Neraca

Laba/Rugi
Ketika mencatat beban Diakui sebagai akun Diakui sebagai ASET
BEBAN (Dibayar Dimuka)
Ketika jurnal Menghitung berapa Menghitung berapa
penyesuaian yang belum menjadi yang sudah menjadi
beban beban
5. BEBAN DI BAYAR DIMUKA
Ayat Jurnal Penyesuaian :

1. Pendekatan Neraca (yang sudah terpakai)

Beban………….. xxx
……………. Dibayar Dimuka xxx

2.Pendekatan Laba/Rugi ( yang belum terpakai)

………….Dibayar Dimuka xxx
Beban…………. xxx
 Latihan Soal
Berikut data-data penyesuaian, buatlah ayat jurnal penyesuaian per 31 Desember 2022!
1. Saldo perlengkapan di neraca saldo 1 Desember 2022 menunjukkan saldo Rp
3.450.000, setelah dilakukan perhitungan fisik di 31 Desember 2022 perlengkapan
tersisa Rp 1.500.000
2. Pada tanggal 1 Juni membayar sewa Rp 1.800.000 untuk jangka waktu satu tahun.
Sewa dicatat dalam akun Sewa dibayar dimuka
3. Pemasangan iklan sebesar Rp 3.000.000 di tanggal 1 Januari untuk 15 kali
penanyangan iklan, dicatat dalam akun beban iklan. Sampai 31 Desember iklan
yang sudah tayang sebanyak 7 kali.
4. Pada tanggal 1 Agustus 2022 dibayar premi asurasi sebesar Rp 4.800.00 untuk
jangka waktu 2 tahun (dicatat dalam akun asuransi dibayar dimuka)
 Latihan Soal
5. Di neraca saldo terdapat saldo akun Kendaraan sebesar Rp 24.000.000. kendaraan
disusutkan sebesar Rp 5% per tahun
6. Pembayaran gaji dilakukan setiap hari Senin, dengan gaji per hari Rp 100.000.
Senin terakhir di Bulan Desember jatuh di tanggal 28 Desember.
7. Mendapat pinjaman dari bank Rp 10.000.000 bunga 15% setahun dibayar setiap
tanggal 1 Mei dan 1 November.
8. Saldo akun Gedung pada neraca saldo Rp 250.000.000. Akumulasi penyusutan
Gedung Rp 10.000.000. Penyusutan di tetapkan 4% tiap tahun

Diminta:
Buatlah ayat jurnal penyesuaian per 31 Desember 2022 beserta perhitungannya!
 6. PENDAPATAN DITERIMA
DIMUKA
Terdapat 2 pendekatan ketika melakukan pencatatan
pendapat:

Pendekatan Pendekatan Neraca

Laba/Rugi
Ketika menerima Diakui sebagai akun Diakui sebagai
pendapatan PENDAPATAN HUTANG (Dibayar
Dimuka)
Ketika jurnal Menghitung berapa Menghitung berapa
penyesuaian yang belum menjadi yang sudah menjadi
pendapatan pendapatan
 Table of contents
Lessons Topic
1 You can describe the topic 2 You can describe the topic
of the section here of the section here

Tips Exercises
3 You can describe the topic 4 You can describe the topic
of the section here of the section here
 1
Lessons
You can enter a subtitle here if you need it
 Psychology factors

Mercury Venus Mars

Mercury is the Venus has a beautiful Despite being red,
smallest planet in the name, but it’s terribly Mars is actually a
Solar System hot cold place
 Recommendations

Mars Neptune Venus

Mars is actually a very It’s the farthest planet Venus has a beautiful
cold place from the Sun name, but it’s hot

Mercury Saturn Jupiter

It’s the closest planet to Saturn is the ringed Jupiter is the biggest
the Sun planet and a gas giant planet of them all
 About the negotiation
Mars Neptune
Mars is actually a very It’s the farthest planet
cold place from the Sun

Jupiter Saturn
It’s the biggest planet Saturn is a gas giant
in the Solar System and has rings
 “This is a quote. Words full of
wisdom that someone important
said and can make the reader
get inspired.”
—Someone Famous
 English business vocabulary
Scarcity Credit card Freight Career Monopoly Negotiate

Currency Product Tariff Sick leave Proposal Distribution

Efficiency Purchasing Penalty Sign Board Confirmation

Advantage Interest rate Deficit Typewriter Letterhead Profit

Employer Partner Bill of lading Director Finance Boss

Capital Portfolio Job Capital Demand Terms

Guarantee Secretary Copyright Workspace Plan Employee

A picture is worth a
thousand words
Awesome
words
Desktop software
You can replace the image on the screen with
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 Topics used in business

Trade Finance Loans Partners

Venus is the second Jupiter is the biggest Despite being red, Neptune is far away
planet from the Sun planet Mars is a cold place from the Sun
 Our main educative centers
Europe
Venus has a beautiful
name, but it’s hot

America
Despite being red, Mars
is a cold place

Africa
Jupiter is the biggest
planet of them all
 Types of management
Planning
Venus has a nice name

Organizing
Jupiter is the biggest planet

Leading
Neptune is far away from us Team 1 Team 2 Team 3 Team 4

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
A picture always
reinforces the
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Images reveal large amounts of data, so
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 Chronological process of learning
1 2 3 4

Mercury Venus Mars Neptune

Mercury is the Venus has a beautiful Despite being red,
Neptune is the farthest
smallest planet in the name, but it’s Mars is actually a
planet from the Sun
Solar System terribly hot cold place
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