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KD. 2.2 POSTING JURNAL PENUTUP DI BUKU BESAR

KD. 2.2 POSTING JURNAL PENUTUP DI BUKU BESAR. Dalam praktik, buku besar yang dibuat / diisi sepanjang periode akuntansi, pada akhir periode ditutup.

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KD. 2.2 POSTING JURNAL PENUTUP DI BUKU BESAR

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  1. KD. 2.2 POSTING JURNAL PENUTUP DI BUKU BESAR Dalam praktik, buku besar yang dibuat/ diisi sepanjang periode akuntansi, pada akhir periode ditutup. Berdasarkan sumber data yang ada berupa kertas kerja, maka dalam contoh berikut diambil dari kertas kerja UD Jaya Abadiyang telahdiuraikanpada KD. 2.1

  2. Setelah jurnal penyesuaian dan jurnal penutup diposting ke buku besar, maka buku besar UD Jaya Abadi akan tampak sebagai berikut ini: Piutang Usaha

  3. Perlengkapan

  4. Inventaris

  5. Modal

  6. Penjualan

  7. PotonganPenjualan

  8. ReturPemb. & Peng. Hrg

  9. BebanAngkt. Pemb.

  10. BebanPerlengkapan

  11. Akm. Penys. Peralatan

  12. Ikhts. LabaRugi

  13. UtangGaji

  14. - END -

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