Berikut ini aktivitas yang termasuk ke dalam tahap penutupan perusahaan dagang yang benar adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

untuk menolkan akun-akun riil&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

untuk menolkan akun-akun nominal&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

untuk membalikkan akun-akun yang sifatnya sementara&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

untuk menolkan akun-akun harta, penjualan, dan ikhtisar laba rugi&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

untuk membalikkan akun-akun harta yang baru muncul di jurnal penyesuaian&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

Alasan dibuatnya jurnal penutup di akhir periode adalah &hellip;.&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" /><img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />

Data dari kertas kerja (sebagian) pada Toko Sejahtera untuk periode 31 Desember 2020 tercatat nilai retur dan potongan penjualan masing-masing Rp250.000,00 dan Rp400.000,00. Jurnal penutup yang benar&nbsp;adalah &hellip;.&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

penjualan&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

prive&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

ikhtisar laba rugi<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

modal&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

pembelian&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

Berikut ini kelompok akun beban yang perlu dibuat jurnal penutup&nbsp;adalah &hellip;.&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" style="max-width: none;" />

Sebuah perusahaan mendapatkan laba bersih sebesar Rp13.000.000,00. Ayat jurnal penutup yang tepat berdasarkan pernyataan tersebut adalah &hellip;.&nbsp;<img align="middle" alt="space space space" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAGCAYAAAD37n+BAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAA1JREFUeNpjYBgFhAEAASYAARfcVj8AAABsdEVYdE1hdGhNTAA8bWF0aCB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMTk5OC9NYXRoL01hdGhNTCI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPqi20G0AAAAASUVORK5CYII=" />

Akun beban gaji suatu perusahaan menunjukkan saldo sebesar Rp3.000.000,00. Ayat jurnal penutup untuk akun tersebut adalah ....<img align="middle" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;