Page 26 - e-Modul Akuntansi (Jurnal Penyesuaian)

E-modul Akuntansi Jurnal Penyesuaian 23

Contoh Soal

UD LANCAR REZEKI
NERACA SALDO (TRIAL BALANCE)
PER 31 DESEMBER 2020

Account Account Name Debit Credit
Number
111 Kas (Cash) Rp 3.800.000
112 Piutang Dagang (Account Rp 30.500.000
Receivable)
112.1 Cadangan Kerugian Piutang Rp 650.000
(Allowance for Doubtful Debt)
114 Persediaan Barang dagangan Rp 6.500.000
(Merchandise Inventory)
115 Sewa dibayar di muka (Prepaid Rp 4.800.000
Rent)
116 Asuransi dibayar di muka Rp 3.000.000
(Prepaid Insurance)
117 Perlengkapan (Supplies) Rp 1.500.000
121 Kendaraan (Vehicle) Rp 15.000.000
121.1 Akumulasi Penyusutan Rp 6.000.000
Kendsraan (Vehicle
Accumulated Depreciation)
122 Biaya Peralatan (Equipment Rp 10.000.000
Costs)
122.1 Akumulasi Penyusutan Rp 3.000.000
Peralatan (Equipment
Accumulated Depreciation)
211 Hutang Dagang (Accounts Rp 7.500.000
Payable)
221 Pinjaman Bank BCA (Bank Rp 15.000.000
BCA Loan)
311 Modal (Capital) Rp 27.800.000
312 Prive (Drawing) Rp 1.500.000
411 Penjualan (Sales) Rp 237.875.000
412 Return Penjualan (Sales Return) Rp 4.500.000
413 Diskon Penjualan (Sales Rp 2.500.000
Discount)
511 Pembelian (Purchases) Rp 179.500.000
512 Return Pembelian (Purchases Rp 3.500.000
Return)
513 Diskon Pembelian (Purchases Rp 1.000.000
Discount)
514 Pembelian Transportasi (Freight Rp 2.500.000
Paid)
515 Beban Upah dan Gaji Kantor Rp 8.400.000
(Wages & Salaries Office
expense)
516 Beban Upah dan Gaji (Wages & Rp 6.500.000
Salaries Expense)