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After adjustment, the balances of trial balance are moved to the adjusted trial balance. The trial balance, adjustment journals, and adjusted trial balance can be arranged on a worksheet. A worksheet contains a trial balance, adjustment journals, adjusted trial balance, statement of profit and loss, and balance sheet.
Setelah disesuaikan, saldo-saldo pada neraca saldo tersebut dipindahkan ke neraca saldo disesuaikan. Neraca saldo, jurnal penyesuaian, dan neraca saldo disesuaikan dapat disusun dalam kertas kerja. Kertas kerja berisi neraca saldo, jurnal penyesuaian, neraca saldo disesuaikan (NSD), laporan rugi-laba, dan neraca.
The form of a worksheet, and the way to complete it is already given in the worksheet. the column of adjustment journal is filled with affected accounts and new opposite accounts, such as cost of goods purchased, debt write-off, equipment expense, depreciation of vehicles expense (or other fixed assets except land), and so on in accordance with the entries of the adjustment journal.
Format kertas kerja dan mengenai pengisiannya sudah dicontohkan di kertas kerja tersebut. Kolom jurnal penyesuaiannya diisi akun yang dipengaruhi dan akun baru yang menjadi lawan seperti HPP, penghapusan piutang, beban perlengkapan, beban penyusunan kendaraan (atau aktiva tetap yang lain kecuali tanah), dan lain sebagainya sesuai dengan ayat jurnal penyesuaian (ASP) yang ada.
In filling the columns of trial balance on the worksheet, the accounts which are not adjusted are moved, while those which are adjusted are added up or deducted. For instance, the accumulation of vehicle depreciation is added up (all are on the debit), while receivables are deducted because in the adjustment journal, receivables are on the credit side.
Dalam pengisian kolom neraca saldo di kertas kerja ini, akun-akun yang tidak disesuaikan tinggal dipindahkan, sedang yang disesuaikan akan ditambah atau dikurangi. Contohnya, akumulasi penyusutan kendaraan ditambah (sama-sama di kredit), sedangkan piutang bericurang karena di jumal penyesuatan piutang ada di sisi kredit (yang berarti berkurang).
For the balance and profit and loss columns, we should select which accounts are nominal accounts and put them in the profit and loss statement, whereas real accounts are put in the balance column.
Kolom neraca dan rugi laba tinggal dipilih dan dipisahkan mana yang termasuk akun nominal masuk di laporan rugi-laba, dan yang termasuk akun riil masuk di kolom neraca.
Sumber Pustaka: CV. Yrama Widya
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