pertemuan 6 - 7 siklus akuntansi

CHAPTER 4CHAPTER 4PENYELESAIAN SIKLUS PENYELESAIAN SIKLUS

AKUNTANSIAKUNTANSI

CHAPTER 4CHAPTER 4PENYELESAIAN SIKLUS PENYELESAIAN SIKLUS

AKUNTANSIAKUNTANSI

Penyelesaian Siklus Akuntansi

• Siklus Akuntansi• Neraca Lajur• Laporan Keuangan • Ayat Jurnal Penyesuaian dan Penutup

2

BAGAIMANA TAHAPAN SIKLUS

AKUNTANSI ???

Siklus Akuntansi (Accounting Cycle)

Siklus Akuntansi (Accounting Cycle)

1. Transaksi dianalisis dan dijurnal.

2. Transaksi diposting ke buku besar.

3. Neraca saldo disiapkan, data penyesuaian dikumpulkan dan neraca lajur diselesaikan .

4. Laporan keuangan disiapkan.

5. Ayat jurnal penyesuaian dibuat dan diposting ke buku besar.

6. Ayat jurnal penutup dibuat dan diposting ke buku besar.

7. Neraca saldo setelah penutupan disiapkan .

NERACA LAJUR ???

Neraca lajur (worksheet) adalah kertas kerja yang digunakan untuk

mengikhtisarkan ayat jurnal penyesuaian dan saldo akun untuk

penyusunan laporan keuangan

Neraca lajur (worksheet) adalah kertas kerja yang digunakan untuk

mengikhtisarkan ayat jurnal penyesuaian dan saldo akun untuk

penyusunan laporan keuangan

Neraca lajur (worksheet) adalah suatu dokumen yg memiliki

beberapa kolom dalam mengikhtisarkan data untuk laporan

keuangan

Neraca lajur (worksheet) adalah suatu dokumen yg memiliki

beberapa kolom dalam mengikhtisarkan data untuk laporan

keuangan

Kertas Kerja (Work Sheet)Kertas Kerja (Work Sheet)

Neraca Saldo

Nama Akun Dr Cr Dr Cr Dr Cr

Penyesuaian NS disesuaikan

Diambil dari buku besar. Nama akun ditulis berurutan mulai dari assets, liabilities, owner’s equity, revenues, and expenses.

Diambil dari buku besar. Nama akun ditulis berurutan mulai dari assets, liabilities, owner’s equity, revenues, and expenses.

Jurnal penyesuaian dimasukan ke kolom ini . Ada dua kemungkinan :

1. Transaksi sudah terjadi dan dicatat tetapi salah penulisan2. Transaksi sudah terjadi tetapi belum dicatat (acrual)

Jurnal penyesuaian dimasukan ke kolom ini . Ada dua kemungkinan :

1. Transaksi sudah terjadi dan dicatat tetapi salah penulisan2. Transaksi sudah terjadi tetapi belum dicatat (acrual)

Neraca Saldo

Nama Akun Dr Cr Dr Cr Dr Cr

Penyesuaian NS disesuaikan

The Work SheetThe Work Sheet


Jurnal penyesuaian digabungkan dengan neraca saldo.

Jurnal penyesuaian digabungkan dengan neraca saldo.

Trial Balance

Accounts Dr Cr Dr Cr Dr Cr

Adjustments Adjusted TB

Kas 2,065Piutang Usaha 2,220Perlengkapan 2,000Asuransi dibayar dimuka 2,400Tanah 20,000Peralatan Kantor 1,800Hutang Usaha 900Sewa diterima dimuka 360Modal Tn Ahmad 25,000Prive 4,000Pendapatan Jasa 16,340Beban Gaji 4,275Beban Sewa 1,600Beban Utilities 985Beban Perlengkapan 800Beban Lain-lain 455

42,600 42,600

Nama Akun Debit Credit Debit Credit Debit Credit

Neraca Saldo Neraca Saldo Penyesuaian di sesuaikan

NetSolutionsWork Sheet

Periode 31 Desember 2005

Neraca SaldoNeraca SaldoNeraca SaldoNeraca Saldo

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(a) Akun perlengkapan mempunyai saldo (a) Akun perlengkapan mempunyai saldo debit sebesar $2,000. Perlengkapan yang debit sebesar $2,000. Perlengkapan yang dimiliki pada akhir periode adalah $760, dimiliki pada akhir periode adalah $760, karena itu, beban perlengkapan $1,240.karena itu, beban perlengkapan $1,240.

(a) Akun perlengkapan mempunyai saldo (a) Akun perlengkapan mempunyai saldo debit sebesar $2,000. Perlengkapan yang debit sebesar $2,000. Perlengkapan yang dimiliki pada akhir periode adalah $760, dimiliki pada akhir periode adalah $760, karena itu, beban perlengkapan $1,240.karena itu, beban perlengkapan $1,240.

Kas 2,065Piutang Usaha 2,220Perlengkapan 2,000Asuransi dibayar dimuka 2,400Tanah 20,000Peralatan Kantor 1,800Hutang Usaha 900Sewa diterima dimuka 360Modal Tn Ahmad 25,000Prive 4,000Pendapatan Jasa 16,340Beban Gaji 4,275Beban Sewa 1,600Beban Utilities 985Beban Perlengkapan 800Beban Lain-lain 455

42,600 42,600

Nama Akun Debit Credit Debit Credit Debit Credit

Neraca Saldo Neraca Saldo Penyesuaian di sesuaikan



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(a) 1,240

(a) 1,240

(b)(b) Akun asuransi dibayar dimuka Akun asuransi dibayar dimuka mempunyai saldo debit $2,400 yang mempunyai saldo debit $2,400 yang merupakan uang muka asuransi selama merupakan uang muka asuransi selama 24 bulan dimulai sejak 1 Desember. 24 bulan dimulai sejak 1 Desember. Dengan demikian, beban asuransi untuk Dengan demikian, beban asuransi untuk bulan Desember adalah $100 ($2,400 ÷ bulan Desember adalah $100 ($2,400 ÷ 24).24).

(b)(b) Akun asuransi dibayar dimuka Akun asuransi dibayar dimuka mempunyai saldo debit $2,400 yang mempunyai saldo debit $2,400 yang merupakan uang muka asuransi selama merupakan uang muka asuransi selama 24 bulan dimulai sejak 1 Desember. 24 bulan dimulai sejak 1 Desember. Dengan demikian, beban asuransi untuk Dengan demikian, beban asuransi untuk bulan Desember adalah $100 ($2,400 ÷ bulan Desember adalah $100 ($2,400 ÷ 24).24).

Kas 2,065Piutang Usaha 2,220Perlengkapan 2,000 (a) 1,240Asuransi dibayar dimuka 2,400Tanah 20,000Peralatan Kantor 1,800Hutang Usaha 900Sewa diterima dimuka 360

Modal Tn Ahmad 25,000Prive 4,000Pendapatan Jasa 16,340Beban Gaji 4,275Beban Sewa 1,600Beban Utilities 985Beban Perlengkapan 800 (a) 1,240Beban lain-lain 455

42,600 42,600

Account Title Debit Credit Debit Credit Debit Credit

Adjusted Trial Balance Adjustments Trial Balance



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Beban Asuransi (b) 100

Membuat akun baru.

(b) 100

(c) Akun sewa diterima dimuka mempunyai (c) Akun sewa diterima dimuka mempunyai saldo $360 yang merupakan penerimaan saldo $360 yang merupakan penerimaan sewa selama tiga bulan, dimulai dari sewa selama tiga bulan, dimulai dari bulan Desember. Dengan demikian bulan Desember. Dengan demikian pendapatan sewa untuk bulan Desember pendapatan sewa untuk bulan Desember adalah $120.adalah $120.

(c) Akun sewa diterima dimuka mempunyai (c) Akun sewa diterima dimuka mempunyai saldo $360 yang merupakan penerimaan saldo $360 yang merupakan penerimaan sewa selama tiga bulan, dimulai dari sewa selama tiga bulan, dimulai dari bulan Desember. Dengan demikian bulan Desember. Dengan demikian pendapatan sewa untuk bulan Desember pendapatan sewa untuk bulan Desember adalah $120.adalah $120.

FOR REN

T

Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600




For the Two Months Ended December 31, 2005

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Insurance Expense (b) 100

(c) 120

Rent Revenue (c) 120

(d) Upah akrual pada akhir (d) Upah akrual pada akhir Desember total $250.Desember total $250.

(d) Upah akrual pada akhir (d) Upah akrual pada akhir Desember total $250.Desember total $250.

Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340Wages Expense 4,275Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600





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Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250

(d) 250

(e) Pendapatan akrual pada akhir (e) Pendapatan akrual pada akhir Desember December $500.Desember December $500.

(e) Pendapatan akrual pada akhir (e) Pendapatan akrual pada akhir Desember December $500.Desember December $500.

Cash 2,065Accounts Receivable 2,220Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600





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Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250

(e) 500

(e) 500

(f) Penyusutan peralatan kantor $50 (f) Penyusutan peralatan kantor $50 pada bulan Desember.pada bulan Desember.

(f) Penyusutan peralatan kantor $50 (f) Penyusutan peralatan kantor $50 pada bulan Desember.pada bulan Desember.

Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120

Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600





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Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250Depreciation Expense (f) 50Accum. Depreciation (f) 50

Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600





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Insurance Expense (b) 100 Rent Revenue (c) 120 Wages Payable (d) 250 Depreciation Expense (f) 50 Accum. Depreciation (f) 50

Untuk memberikan space nya lebih lebar, hilangkan heading nya

Untuk memberikan space nya lebih lebar, hilangkan heading nya

Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120

Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600



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10111213141516171819202122232425


2,260 2,260Jumlah Jumlah

dan dan GarisGaris

Jumlah Jumlah dan dan

GarisGaris

31

Cash 2,065Accounts Receivable 2,220 (e) 500Supplies 2,000 (a) 1,240Prepaid Insurance 2,400 (b) 100Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 360 (c) 120Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,340 (e) 500Wages Expense 4,275 (d) 250Rent Expense 1,600Utilities Expense 985Supplies Expense 800 (a) 1,240Miscellaneous Expense 455

42,600 42,600



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10111213141516171819202122232425


2,260 2,260

33

Cash 2,065 2,065Accounts Receivable 2,220 (e) 500 2,720Supplies 2,000 (a) 1,240 760Prepaid Insurance 2,400 (b) 100 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 360 (c) 120 240Ahmad, Capital 25,000 25,000Ahmad, Drawing 4,000 4,000Fees Earned 16,340 (e) 500 16,840Wages Expense 4,275 (d) 250 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 800 (a) 1,240 2,040Miscellaneous Expense 455 455

42,600 42,600



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Insurance Expense (b) 100 100 Rent Revenue (c) 120 120 Wages Payable (d) 250 250 Depreciation Expense (f) 50 50 Accum. Depreciation (f) 50 50

2,260 2,260 43,400 43,400

34

Pendapatan dan beban diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan saja

Pendapatan dan beban diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan saja

Adjusted TB


Income State. Balance Sheet


Asset, liability, owner’s equity, and drawing diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan

Asset, liability, owner’s equity, and drawing diambil dari kolom neraca saldo disesuaikan dengan cara memindahkan

Adjusted TB


Income State. Balance Sheet


Cash 2,065Accounts Receivable 2,720Supplies 760Prepaid Insurance 2,300Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 240Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,840Wages Expense 4,525Rent Expense 1,600Utilities Expense 985Supplies Expense 2,040Miscellaneous Expense 455


Adjusted Trial Balance Income Statement Balance Sheet

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Insurance Expense 100 Rent Revenue 120 Wages Payable 250 Depreciation Expense 50 Accum. Depreciation 50

43,400 43,400

38

Cash 2,065Accounts Receivable 2,720Supplies 760Prepaid Insurance 2,300Land 20,000Office Equipment 1,800Accounts Payable 900Unearned Rent 240Ahmad, Capital 25,000Ahmad, Drawing 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455



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Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 Depreciation Expense 50 50 Accum. Depreciation 50

43,400 43,400

40

Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Ahmad, Capital 25,000 25,000Ahmad, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455



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10111213141516171819202122232425

Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50

43,400 43,400

40

Cash 2,065 2,065Accounts Receivable 2,720 2,720Supplies 760 760Prepaid Insurance 2,300 2,300Land 20,000 20,000Office Equipment 1,800 1,800Accounts Payable 900 900Unearned Rent 240 240Ahmad, Capital 25,000 25,000Ahmad, Drawing 4,000 4,000Fees Earned 16,840 16,840Wages Expense 4,525 4,525Rent Expense 1,600 1,600Utilities Expense 985 985Supplies Expense 2,040 2,040Miscellaneous Expense 455 455



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Insurance Expense 100 100 Rent Revenue 120 120 Wages Payable 250 250 Depreciation Expense 50 50 Accum. Depreciation 50 50

43,400 43,400 9,755 16,960 33,645 26,440

42

Selisih antara total kolom neraca dengan kolom laba

rugi disebut laba bersih (Rugi) pada suatu periode

Selisih antara total kolom neraca dengan kolom laba

rugi disebut laba bersih (Rugi) pada suatu periode

9,755 16,960 33,645 26,4407,205 7,205

16,960 16,960 33,645 33,645

Income Statement Balance Sheet

Net IncomeNet Income Net IncomeNet Income

LAPORAN KEUANGAN ???

NetSolutionsIncome Statement

For Two Months Ended December 31, 2005

Fees earned $16,840Rent revenue 120

Total revenues $16,960Expenses:

Wages expense $ 4,525Supplies expense 2,040Rent expense 1,600Utilities expense 985Insurance expense 100Depreciation expense 50Miscellaneous expense 455

Total expenses 9,755Net income $ 7,205

Setiap jumlah dari laporan Rugi Laba diambil dari kolom laba rugi yang berasal dari worksheet

NetSolutionsStatement of Owner’s Equity


Ahmad, Capital, November 1, 2005 $ 0 Investment on November 1, 2005 $25,000Net income for November and December 7,205

$32,205Less withdrawals 4,000Increase in owner’s equity 28,205Ahmad, Capital, December 31, 2005 $28,205Diambil dari Diambil dari

laporan laba rugi laporan laba rugi atau worksheetatau worksheet

Diambil dari Diambil dari laporan laba rugi laporan laba rugi atau worksheetatau worksheet

NetSolutionsBalance Sheet

December 31, 2005

Assets LiabilitiesCurrent assets: Current liabilities:

Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845

Property, plant, and equipment:

Land $20,000Office equip. $1,800Less accum.

depreciation 50 1,750 Owner’s Equity Total property, plant Ahmad, Capital 28,205

and equipment 21,750 Total liabilities and

Total assets $29,595 owner’s equity$29,595

Assets LiabilitiesCurrent assets: Current liabilities:

Cash $ 2,065 Accounts payable $900Accounts receivable 2,720 Wages payable 250Supplies 760 Unearned rent 240Prepaid insurance 2,300 Total liabilities$ 1,390 Total current assets $ 7,845

Property, plant, and equipment:

Land $20,000Office equip. $1,800Less accum.

depreciation 50 1,750 Owner’s Equity Total property, plant Ahmad, Capital 28,205

and equipment 21,750 Total liabilities and

Total assets $29,595 owner’s equity$29,595

Dari Dari laporan laporan

perubahan perubahan modalmodal

Dari Dari laporan laporan

perubahan perubahan modalmodal

AYAT JURNAL PENYESUAIAN DAN JURNAL PENUTUP ???

Jurnal penyesuaian dan penutupJurnal penyesuaian dan penutupJurnal penyesuaian dan penutupJurnal penyesuaian dan penutup

Adjusting entries are recorded in the journal at the

end of the accounting period.

Adjusting entries are recorded in the journal at the

end of the accounting period.

Adjusting and Closing EntriesAdjusting and Closing EntriesAdjusting and Closing EntriesAdjusting and Closing Entries

If a work sheet has been prepared, the data for these entries are in the Adjustments columns.

If a work sheet has been prepared, the data for these entries are in the Adjustments columns.

OWNER’S CAPITALOWNER’S CAPITAL

The Closing ProcessThe Closing Process

Income Summary

11Revenues are transferred to Income Summary22

Expenses are transferred to Income Summary

33 Net Income or Net Loss is transferred to Owner’s Capital

44Drawings are transferred to Owner’s Capital

OWNER’S CAPITALOWNER’S CAPITAL

Income Summary

11Revenues are transferred to Income Summary22

Expenses are transferred to Income Summary

33 Net Income or Net Loss is transferred to Owner’s Capital

44Drawings are transferred to Owner’s Capital

The The Income Summary Income Summary account does not appear on account does not appear on

the financial statements.the financial statements.

The The Income Summary Income Summary account does not appear on account does not appear on

the financial statements.the financial statements.

Adjusting and Closing EntriesAdjusting and Closing EntriesAdjusting and Closing EntriesAdjusting and Closing Entries

Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600

Depreciation Expense

Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100

Miscellaneous Expense

Bal. 455

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Note: Note: The The balances shown balances shown

are adjusted are adjusted balances before balances before

closing. The closing. The following following sequence sequence

demonstrates the demonstrates the closing process.closing process.

Note: Note: The The balances shown balances shown

are adjusted are adjusted balances before balances before

closing. The closing. The following following sequence sequence

demonstrates the demonstrates the closing process.closing process.

The Closing ProcessThe Closing ProcessThe Closing ProcessThe Closing Process

Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600


Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100


Bal. 455

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Debit each revenue account for the amount of its

balance, and credit Income Summary

for the total revenue.

16,840

120

16,960


Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600


Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100


Bal. 455

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Debit Income Summary for the total expenses and credit each expense

account for its balance.

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

16,840

120

16,9609,775

455

100

2,040

985

50

1,600

4,525


Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600


Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100


Bal. 455

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Debit Income Summary for the

amount of its balance (in this

case, the net income) and credit the capital account.

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

16,840

120

16,9609,775

455

100

2,040

985

50

1,600

4,525

7,205

7,205


Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600


Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100


Bal. 455

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Debit the capital account for the balance of the

drawing account, and credit drawing

for the same amount.

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

16,840

120

16,9609,775

455

100

2,040

985

50

1,600

4,525

7,205

7,205

4,000

4,000


Wages Expense

Bal. 4,525

Rent Expense

Bal. 1,600


Bal. 50

Utilities Expense

Bal. 985

Supplies Expense

Bal. 2,040

Insurance Expense

Bal. 100


Bal. 455

Ahmad, Capital

Bal. 25,000

Ahmad, Drawing

Bal. 4,000

Income Summary

Fees Earned

Bal. 16,840

Rent Revenue

Bal. 120

16,480

120

16,9609,775

445

100

2,040

985

50

1,600

4,525

7,205

7,205

4,000

4,000

Close RevenuesClose Revenues

Close ExpensesClose Expenses

Close Income SummaryClose Income Summary

Close DrawingClose Drawing

16,84016,840

120120

16,96016,960

4,5254,525

1,6001,600

5050

985985

2,0402,040

100100

455455

9,7759,775

7,2057,205

7,2057,205

4,0004,000

4,0004,000

Review of the Closing ProcessReview of the Closing ProcessReview of the Closing ProcessReview of the Closing Process

After the closing entries are posted, all of the

temporary accounts have zero balances.

After the closing entries are posted, all of the

temporary accounts have zero balances.

Post-closing Trial BalancePost-closing Trial BalanceNetSolutions

Post-Closing Trial BalanceDecember 31, 2005

Cash 2 065 00Accounts Receivable 2 720 00Supplies 760 00Prepaid Insurance 2 300 00Land 20 000 00Office Equipment 1 800 00Accumulated Depreciation 50 00Accounts Payable 900 00Wages Payable 250 00Unearned Rent 240 00Ahmad, Capital 28 205 00

29 645 00 29 645 00

TUGAS MANDIRI !!!

Kerjakan Latihan 6.3 dan 6.4Buku Pengantar Akuntansi

(Rudianto)Hal 97-98

The EndThe End

Chapter 4Chapter 4

pertemuan 6 - 7 siklus akuntansi

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