NAMA : RIZKI FAJAR RHAMADAN

KELAS : B1/R2 NIM : 31219231

UD SURYA PRABU
ADJUSMENT JOURNAL ENTRIES
31 Desember 2019
NO Accounts Name Debt Credit
1 Interest Receivable 800,000
Interest Income 800,000
2 Bad Debt Expense 2,040,000
Allowences For Bad Debt 2,040,000
3 Income Summary 45,600,000
Merchandise Inventory 45,600,000
Merchandise Inventory 57,200,000
Income Summary 57,200,000
4 Expense Suplies 6,500,000
Store Supplies 6,500,000
5 Depreciation Expense - Building 4,500,000
Accumulated Depreciation - Building 4,500,000
6 Deprecition Expense - Store Equipment 10,080,000
Accumulated Depreciation - Store Equipment 10,080,000
Depreciation Expense - Office Equipment 6,480,000
Accumulated Depreciation - Office Equipment 6,480,000
7 Store Wages Expense 1,200,000
Office Wages Expense 720,000
Wages Payable 1,920,000
8 Insurance Expense 5,100,000
Prepaid Insurance 5,100,000
9 Unearned Rent 5,000,000
Rent Income 5,000,000
10 Prepaid Rent (Sewa dibayar dimuka) 1,400,000
Store Rent Expense (Beba Sewa) 1,400,000
Total 146,620,000 146,620,000
 PT RIZKI FAJAR
WORK SHEET
31-Dec-19

NERACA SALDO PENYESUAIAN

NO AKUN NAMA AKUN
DEBET KREDIT DEBET KREDIT
1-1100 Cash 18,504,000
1-1200 Account Receivable 51,000,000
1-1300 Allowences for Bad Debt 1,600,000 IDR 2,040,000
1-1400 Note Receivable 20,000,000
1-1500 Merchandise Inventory 45,600,000 57,200,000 IDR 45,600,000
1-1600 Store Supplies 9,800,000
1-1700 Prepaid Insurance 7,650,000 5,100,000
1-1800 Land and Building 130,000,000
1-1900 Accumulated Depretiation Biilding 9,000,000 4,500,000
1-2100 Store Equipment 70,000,000
1-3100 Accumulated Depretiation Store Equipment 44,800,000 10,080,000
1-3110 Office Equipment 45,000,000
2-1100 Accumulated Depretiation Office Equipment 28,800,000 6,480,000
2-1200 Accounts Payable 22,181,000
2-1300 Unearned Rent 9,000,000
2-1400 Surya Capital 175,125,000
2-1500 Surya Drawing 11,000,000
2-1600 Sales 580,000,000
2-2100 Sales Returned and Allowences 7,424,000
3-1100 Purchase 399,500,000
3-1200 Purchase Discount 9,000,000
4-1100 Freight In 9,000,000
4-1200 Store Wages Expense 22,180,000 1,200,000
4-1300 Office Wages Expense 17,840,000 720,000
5-1100 Store rent Expense 2,100,000 1,400,000
5-1200 Miscellaneous selling Expense 6,680,000
5-1300 Miscellaneous General and adm expense 6,228,000
 TOTAL IDR 879,506,000 IDR 879,506,000
Interest Receivable 800,000
Interest Income 800,000
Bad Debt Expense 2,040,000
Income Summary 45,600,000 57,200,000
Expense Suplies 6,500,000
Store Supplies 6,500,000
Depreciation Expense - Building 4,500,000
Deprecition Expense - Store Equipment 10,080,000
Depreciation Expense - Office Equipment 6,480,000
Wages Payable 1,920,000
Insurance Expense 5,100,000
Unearned Rent 5,000,000
Rent Income 5,000,000
Prepaid Rent (Sewa dibayar dimuka) 1,400,000
TOTAL IDR 146,620,000 IDR 146,620,000
IZKI FAJAR
RK SHEET
1-Dec-19

NERACA DISESUAIKAN R/L NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
IDR 18,504,000 IDR 18,504,000
IDR 51,000,000 IDR 51,000,000
IDR 2,040,000 IDR 2,040,000
IDR -
IDR 57,200,000 IDR 57,200,000
IDR 9,800,000 IDR 9,800,000
IDR 2,550,000 IDR 2,550,000
IDR 130,000,000 IDR 130,000,000
IDR 13,500,000 IDR -
IDR 70,000,000 IDR 70,000,000
IDR 54,880,000 IDR -
45,000,000 IDR -
IDR 35,280,000
IDR 22,181,000 IDR 22,181,000
9,000,000
175,125,000 IDR 175,125,000
11,000,000
580,000,000
7,424,000 IDR -
399,500,000 IDR -
9,000,000 IDR -
9,000,000 IDR -
IDR 22,180,000 IDR 22,180,000
IDR 17,840,000 IDR 17,840,000
IDR 700,000 IDR 700,000
IDR 6,680,000 IDR 6,680,000
6,228,000 IDR -
 800,000
800,000
2,040,000
45,600,000 57,200,000
6,500,000
6,500,000
4,500,000
10,080,000
6,480,000
1,920,000
5,100,000
5,000,000
5,000,000
1,400,000
IDR 942,306,000 IDR 982,226,000