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    201524026-Ryrie Ceisha R - T8

    Uploaded by

    M Nabil Haritshah Away D4 TI-1A
    The document contains a general journal, trial balance sheet, adjustment journal, and income statement for a company named "JASA PENGETIKAN PASTI RAPIH". The general journal contains 10 transactions involving accounts such as supplies, rent expenses, advertising expenses, salaries expenses, and utilities expenses. The trial balance sheet shows account balances before and after adjustments. The adjustment journal contains adjustments for accounts such as unearned income, salaries payable, and supplies expenses. The income statement shows the company's revenues and expenses which resulted in a net income.

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    201524026-Ryrie Ceisha R - T8

    Uploaded by

    M Nabil Haritshah Away D4 TI-1A
    189 views19 pages
    The document contains a general journal, trial balance sheet, adjustment journal, and income statement for a company named "JASA PENGETIKAN PASTI RAPIH". The general journal contains 10 transactions involving accounts such as supplies, rent expenses, advertising expenses, salaries expenses, and utilities expenses. The trial balance sheet shows account balances before and after adjustments. The adjustment journal contains adjustments for accounts such as unearned income, salaries payable, and supplies expenses. The income statement shows the company's revenues and expenses which resulted in a net income.

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    201524026-Ryrie Ceisha R_T8

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    © © All Rights Reserved

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    The document contains a general journal, trial balance sheet, adjustment journal, and income statement for a company named "JASA PENGETIKAN PASTI RAPIH". The general journal contains 10 transactions involving accounts such as supplies, rent expenses, advertising expenses, salaries expenses, and utilities expenses. The trial balance sheet shows account balances before and after adjustments. The adjustment journal contains adjustments for accounts such as unearned income, salaries payable, and supplies expenses. The income statement shows the company's revenues and expenses which resulted in a net income.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    189 views19 pages

    201524026-Ryrie Ceisha R - T8

    Uploaded by

    M Nabil Haritshah Away D4 TI-1A
    The document contains a general journal, trial balance sheet, adjustment journal, and income statement for a company named "JASA PENGETIKAN PASTI RAPIH". The general journal contains 10 transactions involving accounts such as supplies, rent expenses, advertising expenses, salaries expenses, and utilities expenses. The trial balance sheet shows account balances before and after adjustments. The adjustment journal contains adjustments for accounts such as unearned income, salaries payable, and supplies expenses. The income statement shows the company's revenues and expenses which resulted in a net income.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 19

    JASA PENGETIKAN "PASTI RAPIH"

    General Journal
    No Akun Debit Kredit
    1 Supplies Rp 600,000.00
    Cash Rp 600,000.00
    Supplies Expenses Rp 11,100,000.00
    Supplies ###
    2 Rent Expenses Rp 12,000,000.00
    Prepaid Rent ###
    3 Advertising Expenses Rp 14,000,000.00
    Prepaid Advertising ###
    4 Unearned income Rp 2,800,000.00
    Service Income ###
    Cash Rp 1,200,000.00
    Service Income ###
    5 Interest Receivable Rp 50,000.00
    Interest Income Rp 50,000.00
    6 Cash Rp 350,000.00
    Utilities Expenses Rp 350,000.00
    7 Prepaid Insurance Rp 18,000,000.00
    Insurance Expense ###
    8 Depreciation of Equipment Expense Rp 18,000,000.00
    Accumulated Depreciation of Equipment ###
    9 Salaries Expenses Rp 2,520,833.33
    Salaries Payable ###
    10 Cash Rp 27,000.00
    Utilities Expenses Rp 27,000.00
    Utilities Expenses Rp 270,000.00
    Cash Rp 270,000.00
    TOTAL Rp 80,917,833.33 ###
    JASA PENGETIKAN "PASTI RAPIH"
    General Journal
    Akun Debit Kredit
    Cash ###
    Supplies ###
    Prepaid Rent ###
    Prepaid Advertising ###
    Equipment ###
    Accumulated Depreciation of Equipment ###
    Account Payable Rp 1,000,000.00
    Unearned Income Rp 2,800,000.00
    Capital, Anwar ###
    Service Income ###
    Interest Income Rp 1,000,000.00
    Salaries Expenses ###
    Utilities Expenses Rp 1,900,000.00
    Insurance Expenses ###
    Total ### ###

    Neraca Saldo Penyesuaian


    Perkiraan Debit Kredit Debit
    Cash Rp 42,000,000.00 Rp 707,000.00
    Supplies Rp 11,000,000.00
    Prepaid Rent Rp 18,000,000.00
    Prepaid Advertisin Rp 24,000,000.00
    Equipment Rp 180,000,000.00
    Accumulated Depreciation of Equipment ###
    Account Payable Rp 1,000,000.00
    Unearned Income Rp 2,800,000.00 Rp 2,800,000.00
    Capital, Anwar ###
    Service Income ###
    Interest Income Rp 1,000,000.00
    Salaries Expenses Rp 30,250,000.00 Rp 2,520,833.33
    Utilities Expenses Rp 1,900,000.00
    Insurance Expens Rp 20,000,000.00
    TOTAL Rp 327,150,000.00 ###
    Supplies Expenses ###
    Rent Expenses ###
    Advertising Expenses ###
    Interest Receivable Rp 50,000.00
    Prepaid Insurance ###
    Depreciation of Equipment Expenses ###
    Salaries Payable
    TOTAL ###
    JASA PENGETIKAN "PASTI RAPIH"
    Penyesuaian KERTAS KERJA NSSP Laba Rugi
    Kredit Debit Kredit Debit Kredit
    ###
    ### Rp 500,000.00
    ### Rp6,000,000.00
    ### ###
    ###
    ### ###
    Rp1,000,000.00
    Rp - Rp -
    ###
    Rp 4,000,000.00 ### ###
    Rp 50,000.00 Rp1,050,000.00 Rp1,050,000.00
    ### ###
    Rp 107,000.00 Rp1,793,000.00 ###
    ### Rp2,000,000.00 ###

    ### ###
    ### ###
    ### ###
    Rp 50,000.00
    ###
    ### ###
    Rp 2,520,833.33 Rp2,520,833.33
    ### ### ### ### ###
    Laba Bersih ###
    ### ###
    Neraca
    Debit Kredit
    ###
    Rp 500,000.00
    ###
    ###
    ###
    ###
    Rp 1,000,000.00
    Rp -
    ###
    Rp 50,000.00
    ###

    Rp 2,520,833.33
    ### ###
    ###
    ### ###
    Jurnal Penyesuaian
    Periode 31 Desember 2019
    No Akun Debit
    1 Piutang Usaha Rp 150,000.00
    Pendapatan Bunga
    2 Beban Sewa Rp 8,000,000.00
    Sewa Dibayar Dimuka
    3 Beban Iklan ###
    Iklan Dibayar Dimuka
    4 Beban Bunga Rp 600,000.00
    Utang Bank
    5 Pendapatan Sewa Diterima Dimuka ###
    Pendapatan sewa
    6 Pendapatan Jasa Refleksi ###
    Pendapatan Jasa Refleksi Diterima
    7 Beban Gaji Rp 900,000.00
    Utang Gaji
    8 Asuransi Dibayar Dimuka ###
    Beban Asuransi
    9 Beban Perlengkapan ###
    Perlengkapan
    10 Beban Penyusutan Peralatan ###
    Peralatan
    11 Beban Penghapusan Piutang Usaha Rp 3,000,000.00
    Piutang Usaha
    TOTAL ###

    Refleksi "ENJOY"
    Akun NERACA SALDO
    Debit
    Wesel Tagih ###
    Perlengkapan ###
    Sewa Dibayar Dimuka ###
    Iklan Dibayar Dimuka ###
    Peralatan ###
    Piutang Usaha ###
    Utang Bank
    Pendapatan Sewa Diterima Dimuka
    Pendapatan Jasa Refleksi
    Modal
    Beban Asuransi ###
    Total ###
    Kredit Neraca Saldo
    Perkiraan Debit Kredit
    Rp 150,000.00 Wesel Tagih ###
    Perlengkapan ###
    Rp8,000,000.00 Sewa Dibayar Dimu ###
    Iklan Dibayar Dimuk ###
    ### Peralatan ###
    Piutang Usaha ###
    Rp 600,000.00 Utang Bank ###
    Pendapatan Sewa Diterima Dimuka ###
    ### Pendapatan Jasa Refleksi ###
    Modal ###
    ### Beban Asuransi ###
    TOTAL ### ###
    Rp 900,000.00 Pendapatan Bunga
    Beban Sewa
    ### Beban Iklan
    Beban Bunga
    ### Pendapatan Sewa
    Pendapatan Jasa Refleksi Diterima Dimuka
    ### Beban Gaji
    Utang Gaji
    Rp3,000,000.00 Asuransi Dibayar Dimuka
    ### Beban Perlengkapan
    Beban Penyusutan Peralatan
    Y" Beban Penghapusan Piutang Usaha
    O Kredit

    ###
    ###
    ###
    ###

    ###
    REFLEKSI "ENJOY"
    Penyesuaian KERTAS KERJANSSP Laba Rugi
    Debit Kredit Debit Kredit Debit
    ### Rp -
    ### Rp 3,000,000.00 Rp -
    Rp8,000,000.00 ### Rp -
    ### Rp 5,000,000.00 Rp -
    ### ### Rp -
    Rp2,850,000.00 ### Rp -
    Rp 600,000.00 Rp - ###
    ### Rp - Rp 8,000,000.00
    ### Rp - ###
    Rp - ###
    ### ### Rp -

    Rp 150,000.00 Rp - Rp 150,000.00
    ### Rp 8,000,000.00 Rp - ###
    ### ### Rp - ###
    Rp 600,000.00 Rp 600,000.00 Rp - Rp 600,000.00
    ### Rp - ###
    ### Rp - ###
    Rp 900,000.00 Rp 900,000.00 Rp - Rp 900,000.00
    Rp 900,000.00 Rp - Rp 900,000.00
    ### ### Rp -
    ### ### Rp - ###
    ### ### Rp - ###
    ### Rp 3,000,000.00 Rp - ###
    ### ### ### ### ###
    Laba Bersih ###
    ###
    Laba Rugi Neraca
    Kredit Debit Kredit
    ###
    ###
    ###
    ###
    ###
    ###
    ###
    ###
    ###
    ###
    ###

    Rp 150,000.00

    ###
    ###

    Rp 900,000.00
    ###

    ### ### ###


    Rp 1,650,000.00
    ### ### ###
    Jurnal Penyesuaian
    Periode 31 Desember 2019
    No Akun Debit Kredit
    1 Wesel Tagih Rp 250,000.00
    Pendapatan Bunga Rp 250,000.00
    2 Beban Sewa Rp 7,500,000.00
    Sewa Dibayar Dimuka Rp7,500,000.00
    3 Beban Iklan ###
    Iklan Dibayar Dimuka ###
    4 Beban Bunga Rp 3,600,000.00
    Utang Bank Rp3,600,000.00
    5 Pendapatan Sewa Diterima Dimu ###
    Pendapatan Sewa ###
    6 Pendapatan Jasa Refleksi Rp 1,000,000.00
    Pendapatan Jasa Refleksi Diterima D Rp1,000,000.00
    7 Beban Gaji ###
    Utang Gaji ###
    8 Asuransi Dibayar Dimuka ###
    Beban Asuransi ###
    9 Beban Perlengkapan ###
    Perlengkapan ###
    10 Beban Penyusutan Peralatan Rp 6,000,000.00
    Peralatan Rp6,000,000.00
    11 Cadangan Atas Piutang Tak Terta Rp 1,600,000.00
    Piutang Usaha Rp1,600,000.00
    TOTAL ### ###

    Refleksi "ENJOY"
    Akun NERACADebit
    SALDO Kredit
    Wesel Tagih ###
    Perlengkapan ###
    Sewa Dibayar Dimuka ###
    Iklan Dibayar Dimuka ###
    Peralatan ###
    Piutang Usaha ###
    Utang Bank ###
    Pendapatan Sewa Diterima Dimuka ###
    Pendapatan Jasa Refleksi ###
    Modal ###
    Beban Asuransi ###
    Total ### ###
    Neraca Saldo Penyesuaian
    Perkiraan Debit Kredit Debit
    Wesel Tagih ### Rp 250,000.00
    Perlengkapan ###
    Sewa Dibayar Dimu ###
    Iklan Dibayar Dimu ###
    Peralatan ###
    Piutang Usaha ###
    Utang Bank Rp 30,000,000.00
    Pendapatan Sewa Diterima Dimuka Rp 18,000,000.00 ###
    Pendapatan Jasa Refleksi Rp 40,000,000.00 ###
    Modal Rp132,000,000.00
    Beban Asuransi ###
    TOTAL ### Rp220,000,000.00
    Pendapatan Bunga
    Beban Sewa ###
    Beban Iklan ###
    Beban Bunga ###
    Pendapatan Sewa
    Pendapatan Jasa Refleksi Diterima Dimuka
    Beban Gaji ###
    Utang Gaji
    Asuransi Dibayar Dimuka ###
    Beban Perlengkapan ###
    Beban Penyusutan Peralatan ###
    Cadangan Atas Piutang Tak Tertagih ###
    ###
    Refleksi "ENJOY"
    Penyesuaian KERTAS KERJANSSP Laba Rugi
    Kredit Debit Kredit Debit Kredit
    ### Rp -
    ### Rp 700,000.00 Rp -
    Rp 7,500,000.00 ### Rp -
    ### Rp5,000,000.00 Rp -
    Rp 6,000,000.00 ### Rp -
    Rp 1,600,000.00 ### Rp -
    Rp 3,600,000.00 Rp - Rp33,600,000.00
    Rp - Rp 3,000,000.00 ###
    Rp - Rp39,000,000.00 ###
    Rp - ###
    ### ### Rp - Rp 14,400,000.00

    Rp 250,000.00 Rp - Rp 250,000.00 Rp 250,000.00


    Rp7,500,000.00 Rp - Rp 7,500,000.00
    ### Rp - Rp 15,000,000.00
    Rp3,600,000.00 Rp - Rp 3,600,000.00
    ### Rp - Rp15,000,000.00 ###
    Rp 1,000,000.00 Rp - Rp 1,000,000.00 ###
    ### Rp - Rp 12,000,000.00
    ### Rp - Rp12,000,000.00
    ### Rp -
    ### Rp - Rp 19,300,000.00
    Rp6,000,000.00 Rp - Rp 6,000,000.00
    Rp1,600,000.00 Rp -
    ### ### ### Rp 77,800,000.00 ###
    Laba Bersih Rp-19,550,000.00
    Rp 58,250,000.00 ###
    Neraca
    Debit Kredit
    ###
    Rp 700,000.00
    ###
    ###
    ###
    ###
    ###

    ###

    ###
    ###

    ###
    ### ###
    ###
    ### ###
    Jurnal Penyesuaian
    Periode 31 Desember 2019
    No Akun Debit Kredit
    1 Rugi Selisih Kas Rp 50,000.00
    Kas Rp 50,000.00
    2 Beban Perlengkapan ###
    Perlengkapan ###
    3 Beban Sewa ###
    Sewa Dibayar Dimuka ###
    4 Beban Iklan Rp6,666,666.67
    Iklan Dibayar Dimuka Rp6,666,666.67
    Beban Iklan Rp7,200,000.00
    Iklan Dibayar Dimuka Rp7,200,000.00
    5 Asuransi Dibayar Dimuka Rp6,000,000.00
    Beban Asuransi Rp6,000,000.00
    6 Piutang Wesel Rp 200,000.00
    Pendapatan Wesel Diterima Dimuka Rp 200,000.00
    7 Pendapatan Jasa Diterima Dimuka Rp8,000,000.00
    Pendapatan Jasa Refleksi Rp8,000,000.00
    8 Beban Penyusutan Peralatan ###
    Peralatan ###
    TOTAL ### ###

    Refleksi "RILEK"
    Akun NERACADebit
    SALDO Kredit
    Kas ###
    Wesel Tagih ###
    Piutang Usaha ###
    Perlengkapan ###
    Sewa Dibayar Dimuka ###
    Iklan Dibayar Dimuka ###
    Peralatan ###
    Utang Usaha ###
    Utang Bank ###
    Pendapatan Jasa Diterima Dimuka ###
    Modal ###
    Pendapatan Jasa Refleksi ###
    Beban Asuransi ###
    Total ### ###
    Neraca Saldo Penyesuaian
    Perkiraan Debit Kredit Debit
    Kas Rp 11,000,000.00
    Wesel Tagih Rp 50,000,000.00
    Piutang Usaha Rp 10,000,000.00
    Perlengkapan Rp 20,000,000.00
    Sewa Dibayar Dimuka Rp 18,000,000.00
    Iklan Dibayar Dimuka Rp 20,000,000.00
    Peralatan Rp 60,000,000.00
    Utang Usaha Rp 15,000,000.00
    Utang Bank Rp 30,000,000.00
    Pendapatan Jasa Diterima Dimuka Rp 18,000,000.00 Rp 8,000,000.00
    Modal Rp122,000,000.00
    Pendapatan Jasa Refleksi Rp 40,000,000.00
    Beban Asuransi Rp 36,000,000.00
    TOTAL Rp225,000,000.00 Rp225,000,000.00
    Rugi Selisih Kas Rp 50,000.00
    Beban Perlengkapan Rp11,000,000.00
    Beban Sewa Rp14,400,000.00
    Beban Iklan Rp13,866,666.67
    Beban Penyusutan Peralatan Rp10,000,000.00
    Asuransi Dibayar Dimuka Rp 6,000,000.00
    TOTAL Rp63,316,666.67
    REFLEKSI "RILEK"
    Penyesuaian KERTAS KERJA NSSP Laba Rugi
    Kredit Debit Kredit Debit Kredit
    Rp 50,000.00 Rp 10,950,000.00 Rp -
    Rp 50,000,000.00 Rp -
    Rp 10,000,000.00 Rp -
    Rp 11,000,000.00 Rp 9,000,000.00 Rp -
    Rp 14,400,000.00 Rp 3,600,000.00 Rp -
    Rp 13,866,666.67 Rp 6,133,333.33 Rp -
    Rp 10,000,000.00 Rp 50,000,000.00 Rp -
    Rp - ### Rp 15,000,000.00
    Rp - ### Rp 30,000,000.00
    Rp - ### Rp 10,000,000.00
    Rp - ###
    Rp 8,000,000.00 Rp - ### Rp 48,000,000.00
    Rp 6,000,000.00 Rp 30,000,000.00 Rp - ###

    Rp 50,000.00 Rp - Rp 50,000.00
    Rp 11,000,000.00 Rp - ###
    Rp 14,400,000.00 Rp - ###
    Rp 13,866,666.67 Rp - ###
    Rp 10,000,000.00 Rp - ###
    Rp 6,000,000.00 Rp -
    Rp 63,316,666.67 Rp 225,000,000.00 ### ### Rp103,000,000.00
    Laba Bersih ###
    ### Rp103,000,000.00
    Neraca
    Debit Kredit
    Rp10,950,000.00
    Rp50,000,000.00
    Rp10,000,000.00
    Rp 9,000,000.00
    Rp 3,600,000.00
    Rp 6,133,333.33
    Rp50,000,000.00

    ###

    Rp 6,000,000.00
    ### ###
    ###
    ### ###

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