Menyusun Laporan Keuangan Perusahaan Dagang

PERSEDIAAN AKHIR SUPPLIES DINILAI RP. 5.000.000,-,

SUPPLIES DI NERACA SALDO SEBESAR RP15.000.000,- JURNAL PENYESUAIAN YANG TEPAT ADALAH

• D: SUPPLIES EXPENSE   Rp5.000.000

  K: SUPPLIES Rp5.000.000

• D: SUPPLIES EXPENSE   Rp10.000.000

  K: SUPPLIES Rp10.000.000

• D: SUPPLIES EXPENSE   Rp15.000.000

  K: SUPPLIES Rp15.000.000

• D: SUPPLIES Rp10.000.000

  K: SUPPLIES EXPENSE Rp10.000.000

DATA PENYUSUTAN AKTIVA TETAP BULAN DESEMBER:

BUILDING                       RP. 500.000,-

EQUIPMENT                 RP1.000.000,-

VEHICLE                        RP. 500.000,-   

JURNAL PENYESUAIAN YANG TEPAT YAITU

• D: DEPRECIATION EXPENSE Rp 1.000.000

  K:  EQUIPMENT ACCUMULATED DEPRECIATION Rp1.000.000

• D: DEPRECIATION EXPENSE Rp 500.000

  K:  BUILDING ACCUMULATED DEPRECIATION  Rp  500.000

• D: DEPRECIATION EXPENSE Rp 2.000.000

  K:  EQUIPMENT ACCUMULATED DEPRECIATION Rp1.000.000

  K:  BUILDING ACCUMULATED DEPRECIATION  Rp  500.000

  K:      VEHICLE ACCUMULATED DEPRECIATION  Rp  500.000

• D: DEPRECIATION EXPENSE Rp 500.000

  K:      VEHICLE ACCUMULATED DEPRECIATION  Rp  500.000

BEBAN ASURANSI YG TELAH KADALUWARSA RP.  1.800.000,-

JURNAL PENYESUAIAN YANG TEPAT YAITU

• D: INSURANCE EXPENSE  Rp1.800.000

  K: PREPAID INSURANCE

  Rp1.800.000

• D: PREPAID INSURANCE Rp1.800.000

  K: INSURANCE EXPENSE 

  Rp1.800.000

• D: INSURANCE Rp1.800.000

  K: PREPAID INSURANCE

  Rp1.800.000

• D: INSURANCE EXPENSE  Rp1.800.000

  K: INSURANCE

  Rp1.800.000

DIKETAHUI: PPN INCOME RP100.000.000,-

PPN OUTCOME RP 125.000.000,-

JURNAL PENYESUAIAN YANG TEPAT ADALAH

• D: PPN OUTCOME RP 125.000.000

  K: PPN INCOME RP100.000.000

  K: PREPAID PPN RP   25.000.000

• D: PPN iNCOME RP 125.000.000

  K: PPN OUTCOME RP100.000.000

  K: PPN PAYABLE RP   25.000.000

• D: PPN iNCOME RP 125.000.000

  K: PPN OUTCOME RP100.000.000

  K: PREPAID PPN RP   25.000.000

• D: PPN OUTCOME RP 125.000.000

  K: PPN INCOME RP100.000.000

  K: PPN PAYABLE RP   25.000.000

PPH TERUTANG DENGAN TARIF PPH FINAL PASAL 4 AYAT 2 YAITU SEBESAR 0,5% DIKALIKAN DENGAN PEREDARAN BRUTO (PENJUALAN BULAN DESEMBER SEBESAR RP 200.000.000). JURNAL PENYESUAIAN YANG TEPAT ADALAH

• D: INCOME TAX EXPENSE       Rp 1.000.000

  K: INCOME TAX PAYABLE Rp 1.000.000

• D: INCOME TAX EXPENSE       Rp 2.000.000

  K: INCOME TAX PAYABLE Rp 2.000.000

• D: INCOME TAX PAYABLE Rp 1.000.000

  K: IINCOME TAX EXPENSE Rp 1.000.000

• D: INCOME TAX PAYABLE Rp 12000.000

  K: IINCOME TAX EXPENSE Rp 2.000.000

RUMUS NET SALES YAITU

• = SALES OF MERCHANDISE + FREIGHT COLLECTED ⁺ SALES DISCOUNT

• = SALES OF MERCHANDISE + FREIGHT COLLECTED – SALES DISCOUNT

• = SALES OF MERCHANDISE - FREIGHT COLLECTED + SALES DISCOUNT

• = SALES OF MERCHANDISE - FREIGHT COLLECTED – SALES DISCOUNT

RUMUS COST OF GOOD SOLD YAITU

• = COGS - FREIGHT PAID + PURCHASE DISCOUNT

• = COGS - FREIGHT PAID – PURCHASE DISCOUNT

• = COGS + FREIGHT PAID – PURCHASE DISCOUNT

• = COGS + FREIGHT PAID + PURCHASE DISCOUNT

RUMUS GROSS PROFIT YAITU

• = SALES – COGS

• = SALES + COGS

• = NET SALES + COGS

• = NET SALES – COGS

RUMUS OPERATING PROFIT YAITU

• = GROSS PROFIT – OPERATING EXPENSE

• = GROSS PROFIT + OPERATING EXPENSE

• = GROS PROFIT – EXPENSE

• NET PROFIT – OPERATING EXPENSE

RUMUS NET PROFIT BEFORE TAX YAITU

• = OPERATING PROFIT - OTHER INCOME + OTHER EXPENSE

• = OPERATING PROFIT + OTHER INCOME – OTHER EXPENSE

• = OPERATING PROFIT - OTHER INCOME – OTHER EXPENSE

• = OPERATING PROFIT + OTHER INCOME + OTHER EXPENSE