Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 5 views

    AJP NL

    Uploaded by

    Calistha Wanitama

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    AJP NL

    Uploaded by

    Calistha Wanitama
    5 views9 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    5 views9 pages

    AJP NL

    Uploaded by

    Calistha Wanitama

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 9

    JURNAL PENYESUAIAN

    UD BUANA
    PER 31 DES 2018

    TANGGAL KETERANGAN DEBIT


    31 DES 2018 Cash In Bank Rp 5,070,000
    Bank Service Charge Rp 250,000
    Interest Revenue

    31 DES 2018 Store Supplies Expense Rp 5,950,000


    Store Supplies
    Rent Expense Rp 2,500,000
    Pripaid Rent
    Insurance Expense Rp 1,250,000
    Pripaid Insurance
    Bad Debt Expense Rp 16,475,000
    Allowance For Doubtfull Debt

    31 DES 2018 Depreciation Expense Rp 1,250,000


    Accum. Depr. Equipment
    Wages & Saleries Expense Rp 3,500,000
    Expense Payable
    Telephone & Electricity Expense Rp 2,200,000
    Expense Payable

    31 DES 2018 PPN Outcome Rp 104,800,000


    PPN Income
    PPN Payable
    Income Tax Expense Rp 7,756,500
    Pripaid Tax

    TOTAL Rp 151,001,500
    KREDIT

    Rp 5,320,000

    Rp 5,950,000

    Rp 2,500,000

    Rp 1,250,000

    Rp 16,475,000

    Rp 1,250,000

    Rp 3,500,000

    Rp 2,200,000

    Rp 99,280,000
    Rp 5,520,000

    Rp 7,756,500

    Rp 151,001,500
    NERACA SALDO
    KODE NAMA AKUN DEBET KREDIT
    1-1100 Cash in Bank Rp 200,770,000
    1-1200 Petty Cash Rp 5,450,000
    1-1300 Accounts Receivable Rp 709,500,000
    1-1400 Allowance for Doubtful Debt Rp 19,000,000
    1-1500 Merchandise Inventory Rp 648,645,711
    1-1600 Store Supplies Rp 10,700,000
    1-1700 Prepaid Insurance Rp 15,300,000
    1-1800 Prepaid Rent Rp 21,300,000
    1-1900 Prepaid Tax Rp 15,000,000
    1-2100 Equipment at Cost Rp 63,300,000
    1-2110 Equipment Accum Dep Rp 16,500,000
    2-1100 Accounts Payable Rp 806,080,000
    2-1200 Expense Payable Rp 500,000
    2-1300 Income Tax Payable
    2-1400 PPN Payable
    2-1500 PPN Outcome Rp 104,800,000
    2-1600 PPN Income Rp 99,280,000
    2-2100 Bank Permata Loan Rp 285,000,000
    3-1100 Raka Capital Rp 366,500,000
    3-1200 Raka, Drawing Rp 26,400,000
    4-1100 Sales Rp 1,601,300,000
    4-1200 Sales Return Rp 50,000,000
    5-1100 Cost of goods Sold Rp 1,178,254,289
    5-1200 Freight Paid Rp 8,800,000
    6-1000 Advertising Expenses Rp 4,950,000
    6-1100 Telephone & Electricity Rp 8,700,000
    6-1200 expenses
    Store Supplies Expenses Rp 4,750,000
    6-1300 Bad Debt Expense Rp 15,100,000
    6-1400 Depreciation Expense Rp 16,500,000
    6-1500 Insurance Expense Rp 14,300,000
    6-1600 Rent Expense Rp 23,300,000
    6-1700 Wages & Salaries Expense Rp 36,300,000
    6-1800 Other Operating Expense Rp 10,100,000
    8-1100 Interest Revenue Rp 6,100,000
    9-1100 Interest Expense Rp 12,480,000
    9-1200 Bank Service Charge Rp 6,600,000
    9-1300 Income Tax Expense
    Rp 3,205,780,000 Rp 3,205,780,000
    UD. BUANA
    NERACA LAJUR
    Desember 2018

    AJP NSD LABA RUGI


    DEBET KREDIT DEBET KREDIT DEBET
    Rp 5,070,000 Rp 205,840,000
    Rp 5,450,000
    Rp 709,500,000
    Rp 16,475,000 Rp 35,475,000
    Rp 648,645,711
    Rp 5,850,000 Rp 4,850,000
    Rp 1,250,000 Rp 14,050,000
    Rp 2,500,000 Rp 18,800,000
    Rp 15,000,000
    Rp 63,300,000
    Rp 1,250,000 Rp 17,750,000
    Rp 806,080,000
    Rp 5,700,000 Rp 6,200,000

    Rp 5,520,000 Rp 5,520,000
    Rp 104,800,000 Rp -
    Rp 99,280,000 Rp -
    Rp 285,000,000
    Rp 366,500,000
    Rp 26,400,000
    Rp 1,601,300,000
    Rp 50,000,000 Rp 50,000,000
    Rp 1,178,254,289 Rp 1,178,254,289
    Rp 8,800,000 Rp 8,800,000
    Rp 4,950,000 Rp 4,950,000
    Rp 2,200,000 Rp 10,900,000 Rp 10,900,000
    Rp 5,850,000 Rp 10,600,000 Rp 10,600,000
    Rp 16,475,000 Rp 31,575,000 Rp 31,575,000
    Rp 1,250,000 Rp 17,750,000 Rp 17,750,000
    Rp 1,250,000 Rp 15,550,000 Rp 15,550,000
    Rp 2,500,000 Rp 25,800,000 Rp 25,800,000
    Rp 3,500,000 Rp 39,800,000 Rp 39,800,000
    Rp 10,100,000 Rp 10,100,000
    Rp 5,320,000 Rp 11,420,000
    Rp 12,480,000 Rp 12,480,000
    Rp 250,000 Rp 6,850,000 Rp 6,850,000
    Rp 143,145,000 Rp 143,145,000 Rp 3,135,245,000 Rp 3,135,245,000 Rp 1,423,409,289
    189,310,711
    1,612,720,000
    -
    LABA RUGI NERACA
    KREDIT DEBET KREDIT
    Rp 205,840,000
    Rp 5,450,000
    Rp 709,500,000
    Rp 35,475,000
    Rp 648,645,711
    Rp 4,850,000
    Rp 14,050,000
    Rp 18,800,000
    Rp 15,000,000
    Rp 63,300,000
    Rp 17,750,000
    Rp 806,080,000
    Rp 6,200,000

    Rp 5,520,000
    Rp -
    Rp -
    Rp 285,000,000
    Rp 366,500,000
    Rp 26,400,000 -
    Rp 1,601,300,000

    Rp 11,420,000
    Rp 1,612,720,000 Rp 1,711,835,711 Rp 1,522,525,000
    189,310,711
    1,612,720,000 1,711,835,711 1,711,835,711
    -
    -

    You might also like