refresh jp
DESCRIPTION
jurnal penyesuaianTRANSCRIPT
![Page 1: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/1.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 1/14
Masih bingung Tentang
JURNALPENYESUAIAN
28 Okt 2015
![Page 2: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/2.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 2/14
CARA MEMBUAT JURNAL PENYESUAIAN
• Tansaksi !ang "e"e#ukan a!at $una#%en!esuaian a&a#ah'
1( Pen!esuaian %en!usutan akti)a teta%
2( Pen!esuaian &iba!a &i"uka
*( Pen!esuaian %e"akaian %e#engka%an
+( Pen!esuaian %en&a%atan &iba!a &i"uka
5( Pen!esuaian bia!a !ang "asih haus &iba!a
,( Pen!esuaian %en&a%atan !ang akan &itei"a
![Page 3: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/3.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 3/14
Penyusutan AktivaTetap
• -ONTO.
• Mesin &isusutkan &engan "et/&e gais #uus &an&iketahui haga %e/#ehan "esin R% +00(000(000taksian u"u ek/n/"is 5 tahun &an taksian ni#ai
esi&u R% +0(000(000
• Pen!usutan 3.PNR4 UE 3+00(000(000 6+0(000(0004 5 th
•
*,0(000(000 5• 72(000(000
•
agai"ana AJP9n!a : Lets See;
![Page 4: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/4.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 4/14
![Page 5: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/5.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 5/14
Beban dibayar dimuka
• <iba!a asuansi &engan "asa 1 tahun 31Se%te"be 2011 6 1 Se%te"be 20124 sebesa,(000(000 &i=atat &engan "enggunakan%en&ekatan hata nea=a &an %en&ekatan
bia!a #aba ugi(
• Pen&ekatan Nea=a .ata
• Juna# U"u"
![Page 6: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/6.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 6/14
Maka AJP9n!a begini((
• Saat %en!esuaian 3 %e *1 &ese"be 20114
• Pehitungan +12 > ,(000(000 2(000(000
• Jika &i=atat &engan Pen&ekatan LabaRugi "akabeikut ini Juna# U"u"n!a(
•
![Page 7: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/7.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 7/14
<an Ini#ahPen!esuaiann!a((• Saat %en!esuaian 3*1 <ese"be 20114
• Pehitungan 812 > ,(000(000 +(000(000
![Page 8: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/8.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 8/14
Pemakaianperen!kapan
• Pe#engka%an %a&a Nea=a Sa#&/ a&a#ah5(000(000 "enuut &ata %en!esuaian tangga# *1<ese"be 2011 %e#engka%an !ang "asih tesisaa&a#ah 1(000(000
• Pehitugan ' 5(000(000 6 1(000(000 +(000(000
• AJP '
![Page 9: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/9.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 9/14
Pendapatan diterimadimuka• <itei"a %en&a%atan se?a uk/ untuk 1 tahun 31
/kt/be 20111 /kt/be 20124 sebesa 20(000(000&an &i=atat "enggunakan %en&ekatan .utangNea=a &an %en&ekatan Pen&a%atan Laba Rugi
• Pen&ekatan Nea=a .ata
• JU '
![Page 10: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/10.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 10/14
AJP9n!a
• Saat %en!esuaian
• Pehitungan *12 > 20(000(000 5(000(000
![Page 11: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/11.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 11/14
• Pen&ekatan ia!a Laba Rugi
• JU '
• Saat %en!esuaian
• %ehitungan @12 > 20(000(000 15(000(000
![Page 12: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/12.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 12/14
Beban yan! masi""arus dibayar
• Tangga# *1 &ese"be 2011 te&a%at + /angka!a?an !ang be#u" "enei"a ga$i 500(000
• Pehitungan + > 500(000 2(000(000
![Page 13: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/13.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 13/14
Pendapatan yan! akanmasi" "arus diterima
• Tangga# *1 <ese"be te&a%at bunga bank !ang"asih be#u" &iba!a seni#ai 1(000(000(
![Page 14: Refresh JP](https://reader036.vdokumen.com/reader036/viewer/2022062310/5695d12f1a28ab9b02957f06/html5/thumbnails/14.jpg)
7/21/2019 Refresh JP
http://slidepdf.com/reader/full/refresh-jp 14/14