Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_amdedc_4159.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan perlengkapan yang terpakai sebesar Rp3.000.000,00. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut! 
 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_mngc2y_6928.PNG" style="width: 350px; height: 268px;" />

Data penyesuaian per 31 Desember menyebutkan peralatan disusutkan Rp1.000.000,00. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_j3wocs_366.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan gaji yang belum dibayar sebesar Rp5.000.000,00. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_gj1ltc_8689.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan bunga bank sudah dapat diakui, namun pembayaran akan diterima tanggal 1&nbsp;Januari 2020 sebesar Rp100.000,00. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_rkl0nn_8877.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan asuransi dibayar tanggal 1 Agustus 2020&nbsp;untuk 1 tahun. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_9n8isq_8199.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan sewa dibayar untuk 6 bulan dari 1 September 2020. Ayat jurnal penyesuaian yang tepat adalah &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_09entz_2638.PNG" style="width: 300px; height: 229px;" />

Data penyesuaian per 31 Desember menyebutkan persediaan akhir sebesar Rp15.000.000,00. Ayat jurnal penyesuaian dengan metode ikhtisar laba rugi yang tepat yaitu &hellip;.

Perhatikan neraca saldo Toko Sari Raya berikut!

 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_ueqjeo_8635.PNG" style="width: 300px; height: 229px;" />

 
Data penyesuaian per 31 Desember menyebutkan persediaan akhir sebesar Rp15.000.000,00. Ayat jurnal penyesuaian persediaan barang dagang dengan metode HPP yang tepat yaitu &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;

Rp5.000.000,00

Rp25.000.000,00

Rp30.000.000,00

Rp10.000.000,00

Rp20.000.000,00

Perhatikan sebagian buku besar suatu perusahaan dagang berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_rlhfhy_4159.PNG" style="width: 350px; height: 100px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_eiujo2_9406.PNG" style="width: 350px; height: 75px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_8vtofx_9775.PNG" style="width: 350px; height: 100px;" /> 
 
Berdasarkan buku besar tersebut, saldo akun piutang yang dipindahkan ke&nbsp;neraca saldo sebesar &hellip;.

persediaan barang dagang awal sebesar<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />Rp20.000.000,00

persediaan barang dagang akhir sebesar<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />Rp25.000.000,00

persediaan barang dagang per 31 Desember 2020 sebesar Rp25.000.000,00<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

persediaan barang dagang awal lebih besar daripada persediaan barang dagang<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />akhir

persediaan barang dagang awal lebih kecil daripada persediaan barang dagang akhir<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Perhatikan jurnal penyesuaian persediaan barang dagang berikut! 
 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_udpnup_3772.PNG" style="width: 300px; height: 58px;" /> 
Berdasarkan jurnal penyesuaian tersebut, berikut adalah pernyataan yang tepat<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />yaitu &hellip;.

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_qvtw3u_9554.PNG" style="width: 250px; height: 45px;" /><img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_34sarh_4461.PNG" style="width: 250px; height: 21px;" /><img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_dfbfai_5790.PNG" style="width: 250px; height: 24px;" /><img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_sdxu9p_850.PNG" style="width: 250px; height: 23px;" /><img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_xafpha_9047.PNG" style="width: 250px; height: 23px;" /><img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Perhatikan sebagian neraca saldo Toko Sari Murni berikut! 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_wfnqsg_8178.PNG" style="width: 300px; height: 126px;" /> 
Data penyesuaian per 31 Desember 2020 adalah sebagai berikut.

<ul>
	<li style="text-align: justify;">Persediaan barag dagang sesuai stock opname gudang sebesar Rp20.000.000,00</li>
	<li style="text-align: justify;">Perlengkapan yang tersisa sebesar Rp2.000.000,00</li>
	<li style="text-align: justify;">Sewa dibayar 1 November 2020 untuk masa 1 tahun</li>
</ul>

 
Ayat jurnal penyesuaian yang tepat yaitu &hellip;.<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_qdzorb_3077.PNG" style="width: 250px; height: 66px;" /><img align="middle" alt="space space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAIJ0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPq1Z0IUAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_ngjjc5_3052.PNG" style="width: 250px; height: 20px;" /><img align="middle" alt="space space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAIJ0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPq1Z0IUAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_igs1if_7489.PNG" style="width: 250px; height: 24px;" /><img align="middle" alt="space space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAIJ0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPq1Z0IUAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_fsglzr_5498.PNG" style="width: 250px; height: 24px;" /><img align="middle" alt="space space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAIJ0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPq1Z0IUAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan sebagian neraca saldo Toko Laris berikut! 
 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_szsijf_2170.PNG" style="width: 300px; height: 160px;" />

Data penyesuaian per 31 Desember 2020 adalah sebagai berikut.

<ul>
	<li style="text-align: justify;">Persediaan barang dagang akhir Rp10.000.000,00</li>
	<li style="text-align: justify;">Gaji karyawan toko yang belum dibayar Rp1.000.000,00</li>
	<li style="text-align: justify;">Iklan dipasang untuk 10x penayangan dan sudah tayang 6x</li>
</ul>

Ayat jurnal penyesuaian yang tepat yaitu &hellip;.<img align="middle" alt="space space space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAIJ0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPq1Z0IUAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Perhatikan buku besar di Toko Sari Raya berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_jz96lh_5128.PNG" style="width: 300px; height: 90px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_tovyzu_275.PNG" style="width: 300px; height: 67px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_fzy3ya_387.PNG" style="width: 300px; height: 86px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_oir9ku_5835.PNG" style="width: 300px; height: 86px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_vznl2c_6757.PNG" style="width: 300px; height: 63px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_oubw4i_2603.PNG" style="width: 300px; height: 63px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_nc5rwe_2574.PNG" style="width: 300px; height: 63px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_qiepxy_7224.PNG" style="width: 300px; height: 67px;" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_wat5qn_8702.PNG" style="width: 300px; height: 63px;" />

Penyusunan neraca saldo yang tepat adalah &hellip;.

debit sebesar Rp9.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

kredit sebesar Rp9.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

kredit sebesar Rp14.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

debit sebesar Rp19.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

kredit sebesar Rp19.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Perhatikan data berikut! 
&nbsp;

<ol>
	<li style="text-align: justify;">Rekap jurnal penjualan saldo piutang sebesar Rp25.000.000,00</li>
	<li style="text-align: justify;">Rekap jurnal pemasukan kas saldo piutang sebesar Rp10.000.000,00</li>
	<li style="text-align: justify;">Rekap jurnal umum saldo piutang sebesar Rp1.000.000,00</li>
</ol>

 
Apabila saldo awal akun piutang adalah sebesar Rp5.000.000,00, maka saldo piutang pada neraca saldo perusahaan dagang adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAHN0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPswqWPkAAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

mengetahui kekayaan perusahaan<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

mengetahui nilai hasil stock opname<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

menghindari salah pengakuan atas laba atau rugi<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

mengetahui nilai persediaan awal dan akhir barang dagang<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

menghindari stok barang di gudang yang berbeda dengan pencatatan<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;

Alasan perusahaan dagang harus menghitung HPP adalah &hellip;.<img align="middle" alt="undefined" class="Wirisformula" data-custom-editor="chemistry" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" data-latex="\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none; vertical-align: -1px;" width="4" />&nbsp;