JA

KERTAS K
PERI

NO. NERACA SALDO

NAMA AKUN
AKUN
DEBET KREDIT
111 Kas 25,100,000
112 Piutang Usaha 3,400,000
113 Perlengkapan 2,200,000
114 Sewa dibayar di muka 4,800,000
115 Asuransi dibayar di muka 1,800,000
121 Peralatan kantor 14,500,000
122 Akumulasi penyusutan peralatan
211 Utang usaha 3,800,000
212 Utang gaji
213 Pendapatan diterima di muka 5,000,000
311 Modal Tuan Hilman 30,000,000
312 Prive Tuan Hilman 6,000,000
411 Pendapatan Servis AC 20,950,000
511 Beban gaji 1,500,000
512 Beban perlengkapan
513 Beban penyusutan
514 Beban asuransi
515 Beban lain-lain 450,000
516 Beban sewa
JUMLAH 59,750,000 59,750,000
 JASA SERVIS AC
KERTAS KERJA (WORKSHEET)
PERIODE: APRIL 2021

PENYESUAIAN NERACA SALDO DISESUAIKAN LABA RUGI

DEBET KREDIT DEBET KREDIT DEBET
25,100,000
3,400,000
850,000 1,350,000
1,600,000 3,200,000
300,000 1,500,000
14,500,000
330,000 330,000
3,800,000
120,000 120,000
2,500,000 2,500,000
30,000,000
6,000,000
2,500,000 23,450,000
120,000 1,620,000 1,620,000
850,000 850,000 850,000
330,000 330,000 330,000
300,000 300,000 300,000
450,000 450,000
1,600,000 1,600,000 1,600,000
5,700,000 5,700,000 60,200,000 60,200,000 5,150,000
LABA 18,300,000
23,450,000
LABA RUGI NERACA
KREDIT DEBET KREDIT
25,100,000
3,400,000
1,350,000
3,200,000
1,500,000
14,500,000
330,000
3,800,000
120,000
2,500,000
30,000,000
6,000,000
23,450,000

23,450,000 55,050,000 36,750,000

18,300,000
23,450,000 55,050,000 55,050,000
a Beban perlengkapan 3200000
Perlengkapan 3200000

b Beban asuransi 200000

Asuransi dibayar di muka 200000

c Piutang usaha 1500000

Pendapatan jasa 1500000

d Beban penyusutan 255000

Akumulasi penyusutan 255000

e Beban gaji 345000

Utang gaji 345000
 SALON "HO
KERTAS K
PERIOD

NO. NERACA SALDO

NAMA AKUN
AKUN
DEBET KREDIT
101 Kas 24,000,000
102 Piutang Usaha 4,000,000
103 Perlengkapan 9,700,000
104 Asuransi dibayar di muka 2,400,000
112 Peralatan kantor 12,750,000
113 Akumulasi penyusutan peralatan
201 Utang usaha 2,250,000
202 Utang bank 20,000,000
203 Utang gaji
301 Modal Ny. Nadiya 27,000,000
302 Prive Ny. Nadiya 1,000,000
401 Pendapatan Jasa 9,500,000
501 Beban gaji karyawan 2,800,000
502 Beban listri, air, & telepon 900,000
503 Beban sewa 1,200,000
504 Beban perlengkapan
505 Beban asuransi
506 Beban penyusutan
JUMLAH 58,750,000 58,750,000
 SALON "HOME BEAUTY CENTER"
KERTAS KERJA (WORKSHEET)
PERIODE: DESEMBER 2021

PENYESUAIAN NERACA SALDO DISESUAIKAN LABA RUGI

DEBET KREDIT DEBET KREDIT DEBET
24,000,000
1,500,000 5,500,000
3,200,000 6,500,000
200,000 2,200,000
12,750,000
255,000 255,000
2,250,000
20,000,000
345,000 345,000
27,000,000
1,000,000
1,500,000 11,000,000
345,000 3,145,000
900,000
1,200,000
3,200,000 3,200,000
200,000 200,000
255,000 255,000
5,500,000 5,500,000 60,850,000 60,850,000
LABA RUGI NERACA
KREDIT DEBET KREDIT