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    Jurnal Penutup (Closing Entries)

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    apelina teresia
    This document discusses closing entries in accounting. It lists the accounts used in closing entries such as income summary, expense accounts, retained earnings, and dividends. It provides an example of closing entries for a sample company with revenues, expenses, and net income for the period. The closing entries transfer the net income or loss to the retained earnings account to arrive at the adjusted balances of the income statement and retained earnings accounts.

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    Jurnal Penutup (Closing Entries)

    Uploaded by

    apelina teresia
    787 views9 pages
    This document discusses closing entries in accounting. It lists the accounts used in closing entries such as income summary, expense accounts, retained earnings, and dividends. It provides an example of closing entries for a sample company with revenues, expenses, and net income for the period. The closing entries transfer the net income or loss to the retained earnings account to arrive at the adjusted balances of the income statement and retained earnings accounts.

    Original Description:

    Penjelasan mengenai jurnal penutup

    Original Title

    JURNAL PENUTUP

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    This document discusses closing entries in accounting. It lists the accounts used in closing entries such as income summary, expense accounts, retained earnings, and dividends. It provides an example of closing entries for a sample company with revenues, expenses, and net income for the period. The closing entries transfer the net income or loss to the retained earnings account to arrive at the adjusted balances of the income statement and retained earnings accounts.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    787 views9 pages

    Jurnal Penutup (Closing Entries)

    Uploaded by

    apelina teresia
    This document discusses closing entries in accounting. It lists the accounts used in closing entries such as income summary, expense accounts, retained earnings, and dividends. It provides an example of closing entries for a sample company with revenues, expenses, and net income for the period. The closing entries transfer the net income or loss to the retained earnings account to arrive at the adjusted balances of the income statement and retained earnings accounts.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 9

    JURNAL PENUTUP

    (CLOSING ENTRIES)
    Akun yg digunakan dalam Jurnal Penutup
    1. service/rent REVENUE
    INCOME SUMMARY CONTOH
    2. INCOME SUMMARY LIHAT HLM 170
    Adv/supplies/rent/utilities EXPENSE

    3. INCOME SUMMARY
    RETAINED EARNING

    4. RETAINED EARNING
    DEVIDEN
    *Pengecualian jurnal untuk retained earning
    Jurnal ini digunakan untuk mengakui laba/ rugi perusahaan.
    Angka yang ditulis di dalam jurnal diperoleh dari hasil pendapatan dikurangi beban.

    Jika perusahaan tsb Jika perusahaan tsb


    LABA (INCOME) = RUGI (LOSS) =

    Income summary Retained earning


    Retained earning Income summary
    AKUN YANG DITUTUP AKUN YANG TIDAK DITUTUP
    REVENUES ASET
    EXPENSES LIABILITAS
    DEVIDEN EKUITAS

    INCOME SUMMARY RETAINED EARNING


    = =
    IKHTISAR LABA RUGI LABA DITAHAN
    LATIHAN

    Selected account for PT ABC per 31 Desember 2016


    Salaries expense 8.800 Service revenue 18.100
    Supplies expense 900 Retained earning 15.200
    Rent expense 3.000 Deviden 2.200
    Jurnal penutup =
    1. Income Summary 12.700
    Salaries expense 8.800
    Supplies expense 900
    Rent expense 3.000
    2. Service revenue 18.100
    Income summary 18.100

    3. Income summary 5.400


    Retained earnings 5.400

    4. Retained earning 2.200


    Deviden 2.200
    Adjusted Trial Balance (Neraca Saldo Setelah Penyesuaian)
    Cash 9.840
    AR 8.140
    Equipment 15.900
    Accumulated depreciation 5.400
    equipment
    AP 2.220
    Unearned rent revenue 3.800
    Share capital ordinary 18.000
    Retained earning 20.260
    Deviden 12.000
    Service revenue 64.000
    Rent revenue 6.500
    Depreciation expense 3.700
    Salaries expense 55.700
    Utilities expense 14.900
    JAWABAN
    Service revenue 64.000
    Rent revenue 6.500
    Income summary 70.500

    Income summary 74.300


    Depreciation expense 3.700
    Salaries expense 55.700
    Utilities expense 14.900

    Retained earning 3.800


    Income summary 3.800

    Retained earning 12.000


    Deviden 12.000
    Adjusted Trial Balance (Neraca Saldo Setelah Penyesuaian)
    Cash 9.840
    AR 8.140
    Equipment 15.900
    Accumulated depreciation 5.400
    equipment
    AP 2.220
    Unearned rent revenue 3.800
    Share capital ordinary 18.000
    Retained earning 4.460
    33.880 33.880

    Retained earning = 20.260 – 3.800 - 12.000

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