Belum Disesuaikan Penyesuaian Debet Kredit Debet
Belum Disesuaikan Penyesuaian Debet Kredit Debet
Belum Disesuaikan Penyesuaian Debet Kredit Debet
prive $ 17,000
kenaikan ekuitas pada pemilik $ 33,620
modal, yorkis perez $ 85,630
POSISI KEUANGAN
LIABILITAS
hutang bunga $ 60
hutang gaji dan upah $ 2,510
wesel bayar $ 7,200
pendapatan diterima dimuka $ 6,000
JUMLAH LIABILITAS $ 15,770
EKUITAS
Modal, Yorkis perez $ 85,630
JURNAL PENUTUP
pendapatan iuran $ 208,900
pendapatan biaya hijau $ 5,900
pendapatan sewa $ 19,200
$ 2,660
$ 42,400
$ 85,000
$ 3,600
$ 400,000
$ 82,000
$ 208,900
$ 5,900
$ 19,200
$ 849,660
ADJUSTED ENTRIES
ACCOUNT TITLE DEBET KREDIT
insurance expense $ 28,000
prepaid insurance $ 28,000
unearned revenue $ 2,000
service revenue $ 2,000
retained earnings $ 1,000
share capital - ordinary $ 1,000
supplies expense $ 14,400
supplies $ 14,400
interest expense $ 6,000
interes payable $ 6,000
depreciation expense $ 5,800
accumulated depreciarion $ 5,800
property tax expense $ 3,000
property tax payable $ 3,000
$ 60,200 $ 60,200
EQUITY
Share capital - ordinary $ 109,700
retained earnings $ 20,200
TOTAL LIABILITIES & EQUITY $ 203,500
adjusting entries saldo disesuaikan closing entries
KREDIT DEBET KREDIT DEBET KREDIT
$ 37,400
$ 14,400 $ 4,200
$ 28,000 $ 3,900
$ 80,000
$ 120,000
$ 5,800 $ 42,000
$ 14,600
$ 700
$ 50,000
$ 1,000 $ 109,700
$ 14,000
$ 2,000 $ 280,500 pend.
$ 109,000 $ 109,000
$ 30,500 $ 30,500
$ 9,400 $ 9,400
$ 16,900 $ 16,900
$ 21,000 $ 21,000
$ 12,000 $ 12,000
$ 28,000
$ 28,000 $ 14,400
$ 14,400 $ 5,800
$ 6,000 $ 6,000
$ 5,800
$ 3,000 $ 3,000
$ 60,200 $ 506,500 $ 506,500
closing entries
ket DEBET KREDIT
service revenue $ 280,500
income summary $ 280,500
income summary $ 247,000
beban gaji dan upah $ 109,000
beban pemeliharaan dan perbaikan $ 30,500
beban iklan $ 9,400
beban utilitas $ 16,900
beban pajak properti $ 21,000
beban bunga $ 12,000
beban asuransi $ 28,000
beban persediaan $ 14,400
beban penyusutan $ 5,800
income summary $ 109,700
share capital - ordinary $ 109,700
share capital ordinary $ 20,200
retained earning, september 1, 2019 $ 20,200
kas $ 37,400
persediaan $ 4,200
asuransi dibayar dimuka $ 3,900
tanah $ 80,000
peralatan $ 120,000
akumulasi penyusuan peralatan $ 42,000
hutang bunga $ 6,000
hutang pajak properti $ 3,000
hutang dagang $ 14,600
$ 247,000
$ 34,200