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Adjusting Entries / Jurnal Penyesuaian

1. Company A invested 10 million in shares of Company B. 2. Company A records this investment as an asset, while Company B records it as an increase in share capital. 3. Company B issued 5-year bonds that it sold to investors. Each year it paid interest and principal to investors until the bonds matured after 5 years.

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Ratu Shavira
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62 views4 pages

Adjusting Entries / Jurnal Penyesuaian

1. Company A invested 10 million in shares of Company B. 2. Company A records this investment as an asset, while Company B records it as an increase in share capital. 3. Company B issued 5-year bonds that it sold to investors. Each year it paid interest and principal to investors until the bonds matured after 5 years.

Uploaded by

Ratu Shavira
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Comp A Invest Comp B

Investor Investee

Purchase Shares Company B 10Miliar

Treatment Treatment
Company A Company
Investment in Shares Share Capital Ordinary
Investing Activities Financing

Payment of Divident
Operating Activities Financing

Entries
A B
Investaasi-PT B Cash
Cash SCO
ASET Modal dan Asset

Collection of Loans to Other Entities

A Sell Bonds 5 year B


Investee Investor
Paid
1 Interest Interest
2 Principal Principal
Outflow Inflow

Inflow
setelah 5 tahun

Adjusting Entries / Jurnal Penyesuaian


1. Untuk menunjukkan saldo sesungguhnya dari laporan keuangan pada 31 Dec xx (tutup buku
2. untuk menggambarkan keadaan sesungguhnya dari kondisi ekonomi perusahaan

Gaji Dibayarkan pada setiap tanggl 21 setiap bulannya 10 juta


21 desember Beban Gaji
Cash

31 Deecember

30 Desember Kas
Pendapatan diterima dimuka
31 desember Pendapatan diterima dimuka
Pendapatan

ACCRUAL sudah menjadi kewajiban, sudah kita akui, tapi belum dibayarkan
ex: Interest expense, dividend, gaji karyawan

DEFERRAL sudah menjadi hak, sudah diakui namun belum diterima


ex: pendapatan bunga, dividend

AR
Deprecaition Expense
Prepaid Asset
Supplies
Accrual
Deferral

Cash bisa disesuaikan?


BISA
=> bank Reconciliation

BANK Account' vs Company Account


10 jt 9jt

Adustment Reclassification
IS vs SOFP SOFP vs SOFP or IS vs IS
Ex Beban depresiasi (IS) Utang Jk Panjang SOFP
Ak. Penyusutan (SOFP) Utang jk Pendek SOFP

Unrealized Gain (IS)


Realized Gain (IS)
Income Statement
Revenue daily
COGS
Opex
Adm General
Selling
Earning before interest
Other Income& expense
ital Ordinary Interest Income
Gain on Sale
Interest Expense
Loss on Sale
EBT xx
Tax xx
NI

xx
xx
Modal dan Asset

Sell A'Bonds C

Tretment
Outflow

da 31 Dec xx (tutup buku akuntansi)


mi perusahaan

10jt
10jt
7jt Over
7jt Under Laba RE CAPITAL Salah

diadjust

OFP or IS vs IS
Panjang SOFP
Utang jk Pendek SOFP

Comprehensive Income
Realized Gain (IS) Income Statement

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