Ayat Jurnal Penyesuaian Persediaan Barang Dagang Merchandise Inventory Metode

Ayat jurnal penyesuaian persediaan barang dagang

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1. Ayat Jurnal Penyesuaian Persediaan Barang Dagang (Merchandise Inventory) Metode Penyesuaian : A. Metode Ikhtisar L/R a. Persediaan Barang Dagang (PBD) 1 Januari 200X Ikhtisar L/R (Income Summary) Rp. XX - PBD (Merchandise Inventory) - Rp. XX b. Persediaan Barang Dagang ( PBD) 31 Des’ 200X PBD (Merchandise Inventory) Rp. XX - Ikhtisar L/R (Income Summary) - Rp. XX
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1. Ayat Jurnal Penyesuaian Persediaan Barang Dagang (Merchandise Inventory) - Lanjutan B. Metode Harga Pokok Penjualan a. Persediaan Barang Dagang (PBD) 1 Januari 200X HPP (Cost of Goods Sold) XX - Pembelian (Purchase) - XX HPP (Cost of Goods Sold) XX - Biaya Angkut Pemb. (Freight In) - XX HPP (Cost of Goods Sold) XX - Persediaan (Mercandise Inventory) - XX b. Persediaan Barang Dagang ( PBD) 31 Des’ 200X Retur Pembelian (Purchase Return) XX - HPP (Cost of Goods Sold) - XX Potongan pembelian (Purchase Discount) XX - HPP (Cost of Goods Sold) - XX Persediaan (Merchandise Inventory) XX - HPP (Cost of Goods Sold) - XX
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2. Ayat Jurnal Penyesuaian Biaya Dibayar Dimuka (Prepaid Expenses) Metode Penyesuaian : A. Dicatat sbg biaya dibayar dimuka (Prepaid Expense) Biaya (Expense) XX - Biaya Dibay Dimuka (Prepaid Expense) - XX B. Dicatat sebagai biaya (Expense) Biaya Dibay Dimuka (Prepaid Expense) - XX Biaya (Expense) XX -
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3. Ayat Jurnal Penyesuaian Pendapatan Diterima Dimuka (Unearned Revenue) Metode Penyesuaian : A. Dicatat sbg pendapatan diterima dimuka (Unearned Revenue)
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