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AYAT JURNAL PENYESUAIAN



                     Sylvie Anugrahwati Suherman
                                    Akuntansi ‘11
  Sekolah Tinggi Ekonomi Keuangan dan Perbankan
                                        Indonesia
APA ITU AJP ?

 AJP adalah jurnal yang dibuat untuk
 menyesuaikan saldo perkiraan – perkiraan
 ke saldo yang sebenarnya sampai akhir
 periode akuntansi
KAPAN AJP DIBUAT ?

 AJP dibuat pada setiap akhir sebuah periode
 akuntansi yakni pada saat akan membuat
 laporan keuangan
MENGAPA PERLU DIBUAT AJP ?

 untuk menganalisis setiap perkiraan pada
 neraca saldo apakah sudah lengkap dan up
 to date
PENYEBAB PEMBUATAN AJP

 Peristiwa yang tidak tercatat setiap hari
  karena tidak efisien untuk melakukannya.
 Biaya yang tidak tercatat selama periode
  akuntansi karena mereka berakhir dengan
  berlalunya waktu sebagai akibat dari
  transaksi harian
 Item yang mungkin tidak atau belum tercatat
KONSEP (METODE) PENCATATAN AKUNTANSI




  Cash Basis         Accrual Basis
JENIS AYAT JURNAL PENYESUAIAN (AJP)



    Deferrals          Accruals


  Prepaid Expense    Accrued Revenues


 Unearned Revenues   Accrued Expense

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Ayat Jurnal Penyesuaian

  • 1. AYAT JURNAL PENYESUAIAN Sylvie Anugrahwati Suherman Akuntansi ‘11 Sekolah Tinggi Ekonomi Keuangan dan Perbankan Indonesia
  • 2. APA ITU AJP ? AJP adalah jurnal yang dibuat untuk menyesuaikan saldo perkiraan – perkiraan ke saldo yang sebenarnya sampai akhir periode akuntansi
  • 3. KAPAN AJP DIBUAT ? AJP dibuat pada setiap akhir sebuah periode akuntansi yakni pada saat akan membuat laporan keuangan
  • 4. MENGAPA PERLU DIBUAT AJP ? untuk menganalisis setiap perkiraan pada neraca saldo apakah sudah lengkap dan up to date
  • 5. PENYEBAB PEMBUATAN AJP  Peristiwa yang tidak tercatat setiap hari karena tidak efisien untuk melakukannya.  Biaya yang tidak tercatat selama periode akuntansi karena mereka berakhir dengan berlalunya waktu sebagai akibat dari transaksi harian  Item yang mungkin tidak atau belum tercatat
  • 6. KONSEP (METODE) PENCATATAN AKUNTANSI Cash Basis Accrual Basis
  • 7. JENIS AYAT JURNAL PENYESUAIAN (AJP) Deferrals Accruals Prepaid Expense Accrued Revenues Unearned Revenues Accrued Expense