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Neraca Saldo dan Penyesuaian

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Neraca Saldo dan Penyesuaian

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About this activity

Tebak konsep saldo dan penyesuaian akun.

Created by

VINDRANI DWININGTYAS
VINDRANI DWININGTYAS
Indonesia

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Neraca Saldo dan Penyesuaian
 

Neraca Saldo dan PenyesuaianOnline version

Tebak konsep saldo dan penyesuaian akun.

by VINDRANI DWININGTYAS
1

Keseimbangan antara debit dan kredit pada rangkaian akun setelah proses penyesuaian.

Hints

Dibentuk sebelum penyusunan laporan keuangan akhir.

Mengecek keseimbangan saldo semua akun dalam laporan.

Alat untuk memastikan jumlah debet sama dengan jumlah kredit.

2

Langkah untuk menyejajarkan pembukuan dengan keadaan sesungguhnya.

Hints

Salah satu komponen laporan keuangan yang memperbaiki catatan sebelum penyusunan laporan.

Menyejajarkan akun pendapatan, biaya, dan beban yang belum tercatat.

Digunakan untuk memasukkan penyesuaian pada akhir periode.

3

Transaksi ini dicatat ketika perusahaan sudah mengeluarkan biaya, tetapi belum membayarnya.

Hints

Berkaitan dengan beban yang masih akan dibayar

Muncul sebagai kewajiban

Contoh: gaji belum dibayar

4

Harta perusahaan yang dipakai perlahan dan perlu dialokasikan setiap periode

Hints

Bukan langsung habis

Berkaitan dengan aktiva tetap

Mengurangi nilai aset

5

Akun yang sering menjadi tempat salah klasifikasi sehingga membuat neraca saldo tidak seimbang.

Hints

Sering tertukar dengan aset

Banyak jenisnya

Saldo normal debit

6

Perusahaan membayar sewa 1 tahun di muka. Pada akhir periode, sebagian sewa masih menjadi hak perusahaan. Akun apa yang harus disesuaikan?

Hints

Termasuk kelompok aset lancar.

Nilainya berkurang seiring berjalannya waktu.

Menjadi beban saat manfaatnya digunakan.

 
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