JENDELA AKUNTANSI: KUNCI UKK AKUNTANSI 2017 PAKET 1 16. ADJUSTMENT

UD WIRASTRI
Memorial Journal (ADJUSTMENT)
December 2015

DATE

DOC. NO

31

BM 12- 2

ACCOUNT NAME AND
DECSRIPTION
Spoilage Expense
Merchandise Inventory

31

BM 12- 3

Page :

REF
61450

DEBIT
28.500.000

11500

28.500.000

Cash In Bank

11100

2.750.000

Bank Service Charge

91200

250.000

Interest Revenue

CREDIT

81100

3.000.000

(Rekonsiliasi Bank)
31

31

BM 12- 4

BM 12- 5

Sore Supplies Expense

61300

7.000.000

Rent Expense

61700

5.000.000

Insurance expense

61600

2.000.000

Bad Debts Expense

61400

11.075.900

Prepaid Rent

11800

7.000.000

Prepaid Insurance

11700

5.000.000

Office Supplies

11600

2.000.000

Allowances for Bad Debts

11400

11.075.900

Depreciation Expense
Accumulated Depreciation - Equipment

61500

1.200.000

13110

1.200.000

31

57.775.900

57.775.900