Neraca Saldo Jurnal Penyesuaian

No Account
Debit Credit Debit Credit
11 Cash 80,000,000 1,800,000
12 Account Receivable 40,000,000 7,000,000
13 Notes Receivable 10,000,000
14 Prepaid Advertising 750,000
15 Prepaid Rent 7,560,000 1,890,000
16 Prepaid Insurance 3,840,000 800,000
17 Supplies 2,150,000 1,400,000
18 Building 60,000,000
18 Accumulated Depreciation of Building 12,000,000 2,750,000
21 Account Payable 30,000,000 5,000,000
22 Notes Payable 10,000,000
23 Unearned Rent 14,400,000 8,800,000
31 Capital Stock 50,000,000
32 Retained Earning 39,520,000
41 Sales 50,000,000
51 Utilities Expense 1,200,000 850,000
52 Miscellaneous Expense 420,000
205,920,000 205,920,000
Sales Insurance Expense 480,000
Office Insurance Expense 320,000
Rent Revenue 5,000,000
Rent Expense 1,890,000
Supplies Expense 1,400,000
Interest Notes Receivable 750,000
Interest Notes Revenue 750,000
Depreciation Accumulation of Building 2,750,000
Wages Expense 2,400,000
Wages Payable 2,400,000
Advertising Expense 300,000
Prepaid Expense 300,000
Interest Expense 950,000
Interest Payable 950,000
Utility Payable 850,000
25,890,000 25,890,000
Neraca Saldo Disesuaikan Laba-Rugi Neraca
Debit Credit Debit Credit Debit Credit
78,200,000 78,200,000
33,000,000 33,000,000
10,000,000 10,000,000
750,000 750,000
5,670,000 5,670,000
3,040,000 3,040,000
750,000 750,000
60,000,000 60,000,000
14,750,000 14,750,000
25,000,000 25,000,000
10,000,000 10,000,000
5,600,000 5,600,000
50,000,000 50,000,000
39,520,000 39,520,000
50,000,000 50,000,000
2,050,000 2,050,000
420,000 420,000

480,000 480,000
320,000 320,000
5,000,000 5,000,000
1,890,000 1,890,000
1,400,000 1,400,000
750,000 750,000
750,000 750,000
2,750,000 2,750,000
2,400,000
2,400,000
300,000
300,000
950,000
950,000
850,000