Session 4 - Adjusting The Accounts

Untuk perhitungan bunga
- jika notes / bank loan tid

- jika notes / bank loan dit
Untuk perhitungan bunga menggunakan pedoman berikut ini:
- jika notes / bank loan tidak diterbitkan pada tanggal 1, maka bunga dihitung perhari
- jika notes / bank loan diterbitkan pada tanggal 1, maka bunga dihitung perbulan
1 Supplies Rp 375,000
Supplies Expense Rp 375,000
2 Prepaid Advertising Rp 2,800,000 jurnal saat 1 agustus
Advertising Expense Rp 2,800,000 advertising exp
3 Salaries and Wages Expense Rp 26,500,000
Salaries and Wages Payable Rp 26,500,000 awal
4 Utilities Expense Rp 940,000 tersisa
Utilities Payable Rp 940,000 terpakai
5 Depreciation Expense Rp 4,218,667
Accumulated Depreciation - Machine Rp 20,000
Accumulated Depreciation - Equipment Rp 32,000
Accumulated Depreciation - Building Rp 4,166,667
ralat nilai gedung 250.000.000
6 Interest Expense Rp 20,833
Interest Payable Rp 20,833
7 Interest Expense Rp 25,375
Interest Payable Rp 25,375 .
8 Interest Receivable Rp 362,959 30 juni-31 des
Interest Revenue Rp 362,959
9 Unearned Service Revenue Rp 800,000
Service Revenue Rp 800,000
10 Insurance Expense Rp 2,000,000
Prepaid Insurance Rp 2,000,000
11 Miscellaneous Expense Rp 600,000
Supplies Rp 600,000
jurnal salah/yg dicatat Perusahaan

supplies Rp 600,000
Acc. Payable Rp 600,000
jurnal benar
Miscellaneous Expense Rp 600,000
Acc. Payable Rp 600,000
jurnal koreksi (yang benar di catat kembali dan yang salah dibalik)
Miscellaneous Expense Rp 600,000
supplies Rp 600,000
contohnya
beban depresiasi tahun ini dicatat terlalu kecil sbsr 70rb
depreciation exp Rp 70,000
acc.depreciation Rp 70,000
beban depresiasi tahun lalu dicatat terlalu kecil sbsr 70rb
Retained earnings Rp 70,000
acc.depreciation Rp 70,000
.
al saat 1 agustus
ertising exp 4,800,000
cash 4,800,000
Rp 4,800,000 [[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
Rp 2,800,000
Rp 2,000,000
juni 0
juli 31
agus 31
sept 30
okt 31
nov 30
des 31
Total 184 asumsi 1 tahun =365 hari
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[[
1 Accounts Payable 2,000,000 .
Accounts Receivable 2,000,000
Cash 4,000,000
2 Bad Debt Expense 1,000,000

Accounts Receivable 1,000,000
metode direct, langsung berpengaruh terhadap saldo Accounts Receivable
3 Depreciation Expense 6,080,000

Accumulated Depreciation - Machine 300,000
Accumulated Depreciation - Equipment 780,000
Accumulated Depreciation - Building 5,000,000 .
jurnal salah
4 Service Revenue 2,000,000 cash
Cash 2,000,000
5 Supplies Expense 2,560,000

Supplies 2,560,000
6 Advertising Expense 2,400,000

Prepaid Advertising 2,400,000
7 Salaries and Wages Expense 12,000,000

Salaries and Wages Payable 12,000,000
8 Interest Expense 589,808

Interest Payable 589,808
9 Unearned Service Revenue 18,937,500 3

Service Revenue 18,937,500
10 Prepaid Insurance 2,100,000

Insurance Expense 2,100,000
11 Utilities Expense 150,000

Utilities Payable 150,000
dibayar utk brp bln
12 Interest Receivable 198,630 terpakai
Interest Revenue 198,630 tersisa
8 agustus - 31 des
agustus 23
sept 30
okt 31
nov 30
des 31
total 145
jurnal benar . jurnal salah
acc.payable 2,000,000 cash 2,000,000
cash 2,000,000 acc. Receivable 2,000,000
.
jurnal benar
10,950,000 cash 8,950,000
service revenue 10,950,000 service revenue 8,950,000
.
1juli -31 des juli 31
agus 31
sept 30
okt 31
nov 30
des 31
24
3
Rp 21 agus 23
sept 30
okt 31
nov 30
des 31

Session 4 - Adjusting The Accounts

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Untuk perhitungan bunga

- jika notes / bank loan tid

jurnal salah/yg dicatat Perusahaan

2 Bad Debt Expense 1,000,000

3 Depreciation Expense 6,080,000

5 Supplies Expense 2,560,000

6 Advertising Expense 2,400,000

7 Salaries and Wages Expense 12,000,000

8 Interest Expense 589,808

9 Unearned Service Revenue 18,937,500 3

10 Prepaid Insurance 2,100,000

11 Utilities Expense 150,000

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