pengantar akuntansi 1

1. 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.

2. 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

3. BEBAN ADMINISTRASI RUPA-RUPA
BEBAN BUNGA
IKHTISAR LABA RUGI
MODAL
MODAL
PENARIKAN

4. 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