Catatan

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JURNAL KOREKSI DAN PENYESUAIAN

I. Jurnal koreksi

Guna daripada jurnal koreksi adalah untuk membetulkan atau megoreksi kesalahan dalam menjurnal.

Contoh:

1) Membeli perlengkapan kantor Rp 1.500.000,- tunai salah menjurnal sebagai pembelian peralatan kantor Rp. 1.500.000,- tunai.

Kesalahan ==> Seharusnya

Peralatan kantor

1.500.000,-

Perlengkapan kantor

1.500.000,-

Kas

1.500.000,-

Kas

1.500.000,-

Koreksinya

Perlengkapan kantor

1.500.000,-

Peralatan kantor

1.500.000,-

2) Pembelian peralatan kantor Rp 5.000.000,- tunai salah dicatat sebagai pembelian peralatan secara kredit.

Kesalahan ==> Seharusnya

Peralatan kantor

5000.000,-

Peralatan kantor

5.000.000,-

Hutang usaha

5.000.000,-

Kas

5.000.000,-

Koreksinya

Hutang usaha

5.000.000,-

Kas

5.000.000,-

3) Pembayaran beban usaha Rp 3.000.000,- salah dicatat sebagai penerimaan pendapatan usaha.

Kesalahan ==> Seharusnya

Kas

3.000.000,-

Beban usaha

3.000.000,-

Beban usaha

3.000.000,-

Kas

3.000.000,-

Koreksinya

Beban usaha

3.000.000,-

Kas

3.000.000,-

Pendapatan usaha

3.000.000,-

Kas

3.000.000,-

4) Penerimaan pendapatan usaha Rp 2.500.000,- salah dicatat sebagai penerimaan pendapatan usaha Rp 250.000,-

Kesalahan ==> Seharusnya

Kas

250.000,-

Kas

2.500.000,-

Pendapatan usaha

5.000.000,-

Pendapatan usaha

2.500.000,-

Koreksinya

Kas

2.250.000,-

Pendapatan usaha

2.250.000,-

5) Beban usaha Rp 500.000,- salah dicatat sebagai pembayaran beban Rp 5.000.000,-

II. Jurnal penyesuaian

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