REKONSILIASI BANK

Cash in Company Cash in BRI

Beginning Saldo Rp.970.350.000 Beginning Saldo Rp.965.000.000
Penambahan: Penambahan:
Salah Catat Rp.1.800.000 Setoran dlm proses Rp.35.000.000
Jasa Giro Rp.4.500.000

Total Penambahan: Rp. 6.300.000 Total Penambahan: Rp. 35.000.000

Pengurangan: Pengurangan:
Cek Kosong Rp.25.000.000 Cek Beredar:
Income Tax Art 23 Rp. 450.000 Cek no 15 Rp.10.000.000
Bank Expense Rp. 200.000 Cek no 16 Rp.15.000.000
Cek no 17 Rp.24.000.000

Total Pengurangan: (Rp. 25.650.000) Total Pengurangan: (Rp. 49.000.000)

Cash after Reconciliation Rp.951.000.000 Cash after Reconciliation Rp.951.000.000

ADJUSTMENT JOURNAL

Tanggal Keterangan Debet Kredit

31/3/2013 Cash in Bank Rp. 6.300.000
Interest Revenue Rp. 4.500.000
Account Receivable Rp. 1.800.000

Bank Adm Expense Rp. 200.000

Account Receivable Rp. 25.000.000
Tax Article 23 Rp. 450.000
Cash In Bank Rp. 25.650.000

Total Rp. 31.950.000 Rp. 31.950.000