UD ES PRIMA - Pembahasan Cara Menyusun Jurnal Penyesuaian - Soal UKK Akuntansi 2026

Summary

In this tutorial, Lili Susanti provides an in-depth guide on making journal adjustments in accounting, focusing on Memorial Documents #26 to #30. She walks viewers through step-by-step processes of adjusting bank statements, supplies, insurance, rent expenses, depreciation, and more. The video also covers the necessary calculations for allowances for doubtful accounts and income tax, emphasizing the importance of posting these adjustments into the general ledger. Designed for learners, the video simplifies complex accounting concepts with clear instructions and practical examples, making it easier for viewers to grasp key accounting practices.

Takeaways

• 📘 The video explains how to prepare adjusting journal entries and post them to the general ledger for Accounting Practice Question Package 1 (Memorial Documents 26–30).
• 🧾 Before preparing adjusting entries, students must complete the adjusted trial balance and prepare a worksheet for adjustments.
• 🏦 Bank reconciliation adjustments include recognizing interest revenue and recording bank service charges, affecting Cash in Bank, Interest Revenue, and Bank Service Expense.
• 📦 Supplies adjustment requires calculating supplies expense by subtracting ending supplies from the trial balance amount.
• 🛡️ Prepaid expenses such as insurance and rent must be adjusted by transferring the expired portion to Insurance Expense and Rent Expense.
• 💳 Allowance for doubtful accounts is calculated as 2% of accounts receivable, then adjusted by comparing it to the existing allowance balance.
• 🚗 Fixed asset depreciation is recorded for vehicles and equipment, debiting Depreciation Expense and crediting Accumulated Depreciation accounts.
• 💼 Accrued expenses such as salaries, electricity, and water are recognized even if payment will occur in the next accounting period.
• 🧮 Corporate income tax is calculated at 0.5% of December’s gross revenue (after deducting returns and discounts) and recorded as Income Tax Expense and Income Tax Payable.
• 📊 Every adjusting journal entry must be posted to the general ledger, and balances must be updated immediately after posting.
• ⚖️ The total debits and credits in the adjusting journal entries must balance to ensure accuracy.
• ➡️ The next step after completing adjustments and posting is preparing the worksheet (neraca lajur) for the financial statement process.

Q & A

What is the first step before creating journal adjustments in accounting?

The first step is to ensure that the trial balance has been completed. This provides the necessary financial data for making accurate journal adjustments.

Why is it important to create a worksheet for journal adjustments?

A worksheet helps to organize and track the adjustments that need to be made in the accounting records, ensuring accuracy in the process.

What are the key journal entries for Document 26 involving bank transactions?

For Document 26, the journal entries involve debit to Cash in Bank for the net amount of interest revenue and bank service charge, and credit to Interest Revenue and Bank Service Charges respectively.

How do you calculate the office supplies expense adjustment in Document 27?

The office supplies expense adjustment is calculated by subtracting the ending balance of office supplies (Rp7,700) from the initial office supplies balance, resulting in an expense of Rp5,900.

What does the adjustment for insurance expense in Document 27 involve?

The insurance expense is adjusted by recording a debit to the Insurance Expense account for Rp1,000,000 and a credit to Prepaid Insurance for the same amount.

How is the bad debt expense calculated in Document 27?

Bad debt expense is calculated by applying 2% to the accounts receivable balance (Rp6,508,000) and adjusting for any existing allowance for doubtful accounts.

What is the process for recording depreciation adjustments in Document 28?

Depreciation adjustments are recorded by debiting Depreciation Expense and crediting Accumulated Depreciation for both the vehicle (Rp2,500,000) and office equipment (Rp1,000,000).

Why is it necessary to record employee wages, utility payments, and final payments in Document 29?

These entries ensure that expenses are accurately recorded in the correct accounting period, even if payments are made in the following period, which is important for proper accrual accounting.

How is income tax expense calculated in Document 30?

Income tax expense is calculated by applying a 0.5% tax rate to the sales figure for December, after deducting returns and discounts, resulting in a tax payable of Rp1,964,597.

What is the purpose of posting journal adjustments to the general ledger?

Posting journal adjustments to the general ledger ensures that all financial data is accurately updated, allowing for correct reporting and analysis of financial results.