JURNAL PENYESUAIAN

HPP

PERSEDIAAN BARANG DAGANG

BEBAN PERLENGKAPAN KANTOR

PERLENGKAPAN KANTOR

BEBAN ASURANSI

ASURANSI DIBAYAR DI MUKA

BEBAN PENYUSUTAN –PERALATAN TOKO

AKUMULASI PENYUSUTAN-PERALATAN TOKO

BEBAN GAJI PENJUALAN

BEBAN GAJI KANTOR

UTANG GAJI

SEWA DITERIMA DI MUKA

PENDAPATAN SEWA

CATATAN :

JURNAL PENYESUAIAN PENYUSUTAN PERSEDIAAN BARANG DAGANG

CONTOH : PERSEDIAN BARANG AWAL SEHARUSNYA TERSEDIA UNTUK DIJUAL 63.950 , AKAN TETAPI STOK

BARANG HANYA 62.150 PADA AKHIR TAHUN.

PENYUSUTAN PERSEDIAAN BARANG DAGANG ADALAH 1.800 (63.950-62.150)

JURNAL : HPP 1.800

PERSEDIAAN BARANG DAGANG 1.800

JURNAL PENUTUP

PENJUALAN

PENDAPATAN SEWA

IKHTISAR LABA RUGI

IKHTISAR LABA RUGI

RETUR DAN POTONGAN PENJUALAN

DISKON PENJUALAN

HARGA POKOK PENJUALAN

BEBAN GAJI PENJUALAN

BEBAN IKLAN

BEBAN PENYUSUTAN-PERALATAN TOKO

BEBAN PENJUALAN RUPA-RUPA

BEBAN GAJI KANTOR

BEBAN SEWA

BEBAN PENYUSUTAN-PERALATAN KANTOR

BEBAN ADMINISTRASI RUPA-RUPA

BEBAN BUNGA

IKHTISAR LABA RUGI

MODAL

MODAL

PENARIKAN

NERACA LAJUR

PRIVATE CO. NERACA LAJUR

Untuk tahun yg berakhir 31 Desember 2014

Neraca saldo Laporan Neraca Neraca Saldo Penyesuaian stlh penyesuaian Laba rugi

Nama akun Dr. Kr. Dr. Kr. Dr. Kr. Dr. Kr. Dr. Kr.

1 Kas ....................................... 11,165 ................ ................ ................ 11,165 ................ ................ ................ 11,165 ............... 1 2 Piutang usaha ..................... 86,100 ................ ................ ................ 86,100 ................ ................ ................ 86,100 ............... 2 3 Persediaan barang dagang 235,000 ................ ................ (a) 6,400 228,600 ................ ................ ................ 228,600 ............... 3 4 Asuransi dibayar dimuka .. 10,600 ................ ................ (b) 5,000 5,600 ................ ................ ................ 5,600 ............... 4 5 Peralatan toko ..................... 3,750 ................ ................ (c) 2,550 1,200 ................ ................ ................ 1,200 ............... 5 6 Peralatan kantor ................. 1,700 ................ ................ (d) 800 900 ................ ................ ................ 900 ............... 6 7 Perlengkapan toko ............. 225,000 ................ ................ ................ 225,000 ................ ................ ................ 225,000 ............... 7 8 Ak.penyusutan p. ............... ................ 40,300 ................ (e) 8,500 ................ 48,800 ................ ................ ................ 48,800 8 9 Office Equipment ................ 72,000 ................ ................ ................ 72,000 ................ ................ ................ 72,000 ............... 9 10 Acc. Depr.—Office Equip. .. ................ 17,200 ................ (f) 4,500 ................ 21,700 ................ ................ ................ 21,700 10 11 Accounts Payable .............. ................ 56,700 ................ ................ ................ 56,700 ................ ................ ................ 56,700 11 12 Salaries Payable ................. ................ ................ ................ (g) 2,200 ................ 2,200 ................ ................ ................ 2,200 12 13 Unearned Rent .................... ................ 1,200 (h) 800 ................ ................ 400 ................ ................ ................ 400 13 14 Note Payable (final ............. 14 15 payment due 2016).......... ................ 185,000 ................ ................ ................ 185,000 ................ ................ ................ 185,000 15 16 Doug Easterly, Capital ....... ................ 282,100 ................ ................ ................ 282,100 ................ ................ ................ 282,100 16 17 Doug Easterly, Drawing ..... 40,000 ................ ................ ................ 40,000 ................ ................ ................ 40,000 ............... 17 18 Sales .................................... ................ 847,500 ................ ................ ................ 847,500 ................ 847,500 ................ ............... 18 19 Sales Returns and Allow. .. 15,500 ................ ................ ................ 15,500 ................ 15,500 ................ ................ ............... 19 20 Sales Discounts .................. 6,000 ................ ................ ................ 6,000 ................ 6,000 ................ ................ ............... 20 21 Cost of Merch. Sold ............ 501,200 ................ (a) 6,400 ................ 507,600 ................ 507,600 ................ ................ ............... 21 22 Sales Salaries Expense ..... 86,400 ................ (g) 1,450 ................ 87,850 ................ 87,850 ................ ................ ............... 22 23 Advertising Expense .......... 29,450 ................ ................ ................ 29,450 ................ 29,450 ................ ................ ............... 23 24 Depr. Exp.—Store Equip. ... ................ ................ (e) 8,500 ................ 8,500 ................ 8,500 ................ ................ ............... 24 25 Store Supplies Expense .... ................ ................ (c) 2,550 ................ 2,550 ................ 2,550 ................ ................ ............... 25 26 Misc. Selling Expense ........ 1,885 ................ ................ ................ 1,885 ................ 1,885 ................ ................ ............... 26 27 Office Salaries Expense .... 60,000 ................ (g) 750 ................ 60,750 ................ 60,750 ................ ................ ............... 27 28 Rent Expense ...................... 30,000 ................ ................ ................ 30,000 ................ 30,000 ................ ................ ............... 28 29 Insurance Expense ............. ................ ................ (b) 5,000 ................ 5,000 ................ 5,000 ................ ................ ............... 29 30 Depr. Exp.—Office Equip. .. ................ ................ (f) 4,500 ................ 4,500 ................ 4,500 ................ ................ ............... 30 31 Office Supplies Expense ... ................ ................ (d) 800 ................ 800 ................ 800 ................ ................ ............... 31 32 Misc. Admin. Expense ....... 1,650 ................ ................ 1,650 ................ 1,650 ................ ................ ............... 32 33 Rent Revenue...................... ................ ................ ................ (h) 800 ................ 800 ................ 800 ................ ............... 33 34 Interest Expense ................. 12,600 ................ ................ ................ 12,600 ................ 12,600 ................ ................ ............... 34 35 1,430,000 1,430,000 30,750 30,750 1,445,200 1,445,200 774,635 848,300 670,565 596,900 35 36 Net income .......................... 73,665 ................ ................ 73,665 36 37 848,300 848,300 670,565 670,565 37