Page 2 - MODUL AK DASAR - COMPLETE

1

DAFTAR ISI

DAFTAR ISI ................................................................................................................. 1

LEMBAR PENGESAHAN ............................................................................................. 2

GLOSARIUM .............................................................................................................. 3
JURNAL PENYESUAIAN PERUSAHAAN JASA ........................................................... 4

1. PENGERTIAN JURNAL PENYESUAIAN (ADJUSTING JOURNAL) .................. 5

2. AKUN-AKUN YANG MEMERLUKAN JURNAL PENYESUAIAN ....................... 6

A. Perlengkapan (Supplies) ...................................................................... 6
B. Penyusutan Aset Tetap......................................................................... 9

C. Beban Dibayar di Muka (Prepaid Expense) ..................................... 11

D. Pendapatan Diterima di Muka (Unearned Revenue) .................... 14

E. Pendapatan yang Masih Harus Diterima (Piutang

Pendapatan/Accrued Receivable) ................................................. 17
F. Beban yang Masih Harus Dibayar (Hutang Beban / Accrued

Expense / Expense Payable) ............................................................. 18

G. Koreksi Kesalahan ............................................................................... 20
3. REFERENSI VIDEO JURNAL PENYESUAIAN ................................................. 24

4. RANGKUMAN ............................................................................................. 25

5. TUGAS ......................................................................................................... 26

6. LEMBAR KERJA KETERAMPILAN ................................................................. 33

7. SOAL POST TEST .......................................................................................... 33
DAFTAR PUSTAKA .................................................................................................... 34

JURNAL PENYESUAIAN PERUSAHAAN JASA