6018-P1-PRAKTEK AKUNTANSI-KUNCI JAWABAN.pdf

PT PRIMA ELEKTRONIK  JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31

31

Doc. No

Description

31

31

Debit

BM12-2 Bank Service Charge Cash in Bank Interest Income

9-1200 1-1100 8-1100

Rp Rp

BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense

6-1900 6-1200 2-1300

Rp Rp

BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt

6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400

Rp Rp Rp Rp

BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.

6-1700 1-3300 1-3500 1-3700

Rp

BM12-6 PP P PN Outcome PPN Income PPN Payable Income Tax Expense Prepaid Income Tax

2-1600 2-1700 2-1500 9-1300 1-1900

Rp

Accrued Expenses 31

Re f

Rp

Rp

Credit

75.000 405.000 Rp

480.000

Rp

10.800.000

Rp Rp Rp Rp

300.000 500.000 3.335.000 7.210.750

Rp Rp Rp

2.560.000 3.255.000 1.340.000

Rp Rp

22.658.000 20.122.000

Rp

27.021.063

Rp

99.581.813

9.500.000 1.300.000

300.000 500.000 3.335.000 7.210.750

7.155.000

42.780.000

27.021.063

99.581.813