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    T Ran Sak Sijo U RN Alp O Stin G T Rial B Alan Ce A D Ju Stin G E N Tries A D Ju Sted Trial B Alan Cef in An Cial Statem en TC Lo Sin G

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    Anggelia Tiyanti
    This document discusses accounting concepts including transactions, periodic reporting, the accounting equation, and the accounting cycle. It provides examples of assets, liabilities, and equity in the basic accounting equation. It also includes journal entries for sample business transactions and an unadjusted trial balance that is later adjusted. The adjusted trial balance is then used to generate financial statements including an income statement, statement of owner's equity, and statement of financial position.

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    T Ran Sak Sijo U RN Alp O Stin G T Rial B Alan Ce A D Ju Stin G E N Tries A D Ju Sted Trial B Alan Cef in An Cial Statem en TC Lo Sin G

    Uploaded by

    Anggelia Tiyanti
    26 views5 pages
    This document discusses accounting concepts including transactions, periodic reporting, the accounting equation, and the accounting cycle. It provides examples of assets, liabilities, and equity in the basic accounting equation. It also includes journal entries for sample business transactions and an unadjusted trial balance that is later adjusted. The adjusted trial balance is then used to generate financial statements including an income statement, statement of owner's equity, and statement of financial position.

    Original Description:

    Resume akdas

    Original Title

    Resume Akuntasi Dasar

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    This document discusses accounting concepts including transactions, periodic reporting, the accounting equation, and the accounting cycle. It provides examples of assets, liabilities, and equity in the basic accounting equation. It also includes journal entries for sample business transactions and an unadjusted trial balance that is later adjusted. The adjusted trial balance is then used to generate financial statements including an income statement, statement of owner's equity, and statement of financial position.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    26 views5 pages

    T Ran Sak Sijo U RN Alp O Stin G T Rial B Alan Ce A D Ju Stin G E N Tries A D Ju Sted Trial B Alan Cef in An Cial Statem en TC Lo Sin G

    Uploaded by

    Anggelia Tiyanti
    This document discusses accounting concepts including transactions, periodic reporting, the accounting equation, and the accounting cycle. It provides examples of assets, liabilities, and equity in the basic accounting equation. It also includes journal entries for sample business transactions and an unadjusted trial balance that is later adjusted. The adjusted trial balance is then used to generate financial statements including an income statement, statement of owner's equity, and statement of financial position.

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    of 5

    Nazala Rizqi Dwi Dinda Yuliana

    Akuntansi?

     Laporan Keuangan
     Transaksi
     Periodik
     Bahasa Bisnis
     Siklus
     Stakeholder
     Balance
     Menghitung
     Mencatat
     Menjurnal
     Mengukur
     Double entry
     Debit Kredit

    Akuntansi merupakan kegiatan mencatat, meringkas, menganalisis dan melaporkan dari suatu
    transaksi hingga menjadi suatu laporan keuangan yang dibutuhkan oleh para pemangku kepentingan
    secara periodik.

    SIKLUS AKUNTANSI
    tsa
    n
    m
    e lC
    irA
    F
    c
    dg
    o
    bT
    k
    JP
    ju
    B
    E djust ed
    A
    n tries
    E
    r ial
    T
    tri lbanc e A djustin g B alnce

    Accounting Equation

    Worksheet
    The Basic Accounting Equation
    (PERSAMAAN DASAR AKUNTANSI)

    Asset

     Cash

     Account Receivable (piutang)

     Supplies (perlengkapan)

     Inventory (persediaan)

     Prepaid rent (sewa dibayar di muka)

     Equipment (peralatan)

     Others.

    Liabilities

     Account payable

     Notes payable

     Interest payable

     Unearned revenue

     Salaries and wages payable

     Others.

    Equity

     Share capital -ordinary

     Share capital -preferred

     Dividends
    Persamaan Dasar dan Jurnal

    1. Raymond deposited $25,000 in a bank account in the name of NetSolutions

    Cash (dr) $25,000

    Raymond capital (cr) $25,000

    2. NetSolutions paid $20,000 for the purchase of land as a future building site

    Land (dr) $20,000

    Cash (cr) $20,000

    3. Netsolutions purchased supplies for $1,350 and agreed to pay the supplier in the near future

    Supplies (dr) $1,350

    Accounts payable (cr) $1,350

    4. NetSolutions received cash of $7,500 for providing services to customer

    Cash $7,500

    Fees Earned $7,500

    5. NetSolutions paid the following expenses during the month : wages $2,125 ; rent $800 ;
    utilities $450 ; and miscellaneous $275.
    Wages expense $2,125
    Rent expense 800
    Utilities expense 450
    Misc. Expense 275

    Cash $3,650

    NetSolutions
    Trial Balance/Unadjusted Trial Balance
    January 31, 2019
    Account Ref Debit Credit

    Cash   $8,850
    Supplies 1,350
    Land 20,000
    Account Payable $1,350
    Raymond Capital 25,000
    Fees Earned 7,500
    Wages expense 2,125
    Rent expense 800
    Utilities expense 450
    Misc. Expense 275

        $33,850 $33,850

    PENYESUAIAN

    31. Membayar utang suplies pada tanggal 3 sebesar $1,350

    Account payable $1,350

    Cash 1,350
    Netsolutions
    Adjusted Trial Balance
    January 31, 2019

    Account Ref Debit Credit

    Cash   $7,500
    Supplies 1,350
    Land 20,000
    Raymond Capital 25,000
    Fees Earned 2,125 7,500
    Wages expense 800
    Rent expense 450
    Utilities expense 275
    Misc. Expense

        $32,500 $32,500

    Financial Statement

    Income statement Statement of Statement of


    owner ‘sequity Financial
    Position
    Pendapatan – Perubahan modal
    semua beban

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