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Penyesuaian Akhir Periode
NERACA LAJUR
Drs. Ec. MISNAN. MAk
E-mail : misnan_upn09@yahoo.com
Transaksi
JURNAL
BUKU BESAR
NERACA
SALDO
PENYESUAIAN
NERACA SALDO
SETELAH
PENYESUAIAN
LAPORAN KEUANGAN
PROSES PENCATATAN
AKUNTANSI
 NERACA LAJUR :
Adalah selembar kertas berkolom-kolom yang dapat
diperunakan dalam pekerjaan Akuntansi secara
manual untuk membantu menggabungkan pekerjaan
pada akhir priode Akuntansi.
FUNGSI NERACA LAJUR
JURNAL PENYESUAIAN :
Ayat jurnal penyesuian ( AJP )
adalah aktivitas untuk membetulkan
akun / perkiraan sehingga laporan
yang dibuat berdasarkan akun
tersebut dapat menunjukkan
pendapatan, aktiva, dan kewajiban
yang sesuia.
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