[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-188929-113":41,"doc-detail-188929-id":118},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":111,"head_meta":113,"extra_data":115,"updated_unix":117},113,"id","account-list-and-adjustment-journal-for-income-statement","Daftar Akun dan Jurnal Penyesuaian untuk Laba Rugi","","Dokumen menyajikan daftar akun beserta kode akun dan ringkasan nilai terkait untuk kebutuhan pembukuan, termasuk aset (kas, piutang, persediaan, perlengkapan, tanah, bangunan, kendaraan, peralatan, mebel), kewajiban (hutang dagang), serta ekuitas (modal, prive, ikhtisar laba rugi). Terdapat tabel perolehan aset, umur ekonomis, serta akumulasi penyusutan per tahun dan per bulan. Dokumen juga memuat jurnal penyesuaian atas beban perlengkapan dan beban penyusutan, kemudian menampilkan perhitungan pendapatan, HPP, laba kotor, serta beban operasional.",{"@graph":51,"@context":110},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/account-list-and-adjustment-journal-for-income-statement/188929/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/account-list-and-adjustment-journal-for-income-statement/188929.png","ImageObject",442,249,{"name":76,"@type":77},"Lucas Martin","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-18","2026-09-02",true,{"@type":86,"interactionType":87,"userInteractionCount":61},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102,106],{"name":93,"@type":94,"acceptedAnswer":95},"Apa saja kategori akun yang dicantumkan dalam dokumen ini?","Question",{"text":96,"@type":97},"Dokumen memuat akun untuk aset, kewajiban (hutang dagang), dan ekuitas (modal, prive, serta ikhtisar laba rugi), disertai beberapa akun beban dan pendapatan.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Bagaimana dokumen menghitung penyusutan aset tetap?",{"text":101,"@type":97},"Dokumen menyediakan umur ekonomis serta akumulasi penyusutan per tahun dan per bulan untuk aset seperti bangunan, kendaraan, peralatan, dan mebel. Nilai tersebut kemudian dipakai dalam jurnal penyesuaian.",{"name":103,"@type":94,"acceptedAnswer":104},"Jurnal penyesuaian apa saja yang ditampilkan?",{"text":105,"@type":97},"Ditampilkan jurnal penyesuaian untuk beban perlengkapan dan beban penyusutan (bangunan, kendaraan, peralatan, serta mebel) beserta akun lawannya berupa akun akumulasi penyusutan.",{"name":107,"@type":94,"acceptedAnswer":108},"Bagaimana alur perhitungan HPP dan laba kotor disajikan?",{"text":109,"@type":97},"Dokumen merangkum persediaan awal, pembelian, persediaan yang tersedia untuk dijual, persediaan akhir, lalu menghitung HPP. Selanjutnya laba kotor diperoleh dari selisih total pendapatan penjualan dan HPP.","https://schema.org",{"og:url":66,"og:type":112,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":114,"canonical":66},"index,follow",{"doc_id":116,"site_id":44},188929,1788393165,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":76,"user_avatar":121,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":127,"language":128,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":129,"faqs":130,"seo_title":131,"seo_description":49,"update_tm":117,"read_time":67},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","| No. Akun | Nama Akun |\n| --- | --- |\n| 111 | Kas |\n| 112 | Piutang Karyawan |\n| 113 | Perlengkapan |\n\n\n| 114 | Persediaan Bahan Baku |\n| --- | --- |\n| 115 | Pembayaran Dimuka |\n| 116 | Tanah |\n| 118 | Bangunan |\n| 119 | Akumulasi Penyusutan Bangunan |\n| 120 | Kendaraan |\n| 121 | Akumulasi Penyusutan Kendaraan |\n| 122 | Peralatan |\n| 123 | Akumulasi Penyusutan Peralatan |\n| 200 | Hutang Dagang |\n| 201 | Hutang usaha |\n| 300 | Modal |\n| 400 | Penjualan |\n| 510 | Pembelian |\n| 511 | Beban Perlengkapan |\n| 512 | Beban Penyusutan Bangunan |\n| 513 | Beban Penyusutan kendaraan |\n| 514 | Beban Gaji |\n| 215 | Beban Listrik |\n| 216 | Beban Sampah |\n| 217 | Beban Internet |\n| 218 | Beban Bensin |\n| 519 | Iktisar Laba Rugi |\n\n\n| No. | Keterangan | Tahun\u003Cbr>Perolehan | Harga Beli | Jumlah\u003Cbr>Aset | Umur Ekonomis\u003Cbr>(Tahun) |\n| --- | --- | --- | --- | --- | --- |\n| 1 | Bangunan | 2019 | 107.650.000 | 1 | 20 |\n| 2 | Kendaraan | 2021 | 10.000.000 | 1 | 4 |\n| 3 | Peralatan | 2021 | 65.000.000 | 1 | 4 |\n| 4 | Mebel | 2021 | 35.000.000 | 1 | 4 |\n\n\n| No | Keterangan | Tahun\u003Cbr>Perolehan | Harga Beli | Jumlah\u003Cbr>Aset | Umur\u003Cbr>Ekonomis | Akum.\u003Cbr>Penyusutan\u003Cbr>per tahun | Akum.\u003Cbr>Penyusutan\u003Cbr>per Bulan |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 1 | Bangunan | 2019 | 107.650.000 | 1 | 20 | 5.382.500 | 448.542 |\n| 2 | Kendaraan | 2021 | 10.000.000 | 1 | 4 | 2.500.000 | 208.333 |\n| 3 | Peralatan | 2021 | 65.000.000 | 1 | 4 | 16.250.000 | 1.354.167 |\n| 4 | Mebel | 2021 | 35.000.000 | 1 | 4 | 8.750.000 | 729.167 |\n\n\n| No.\u003Cbr>Akun | Nama Akun | Debet | Kredit |\n| --- | --- | --- | --- |\n| 111 | Kas | Rp 12.000.000 | Rp - |\n| 113 | Perlengkapan | Rp 4.200.000 | Rp - |\n| 114 | Persediaan bahan Baku | Rp 5.350.000 | Rp - |\n| 116 | Tanah | Rp 350.000.000 | Rp - |\n| 118 | Bangunan | Rp 107.650.000 | Rp - |\n| 119 | Akumulasi Penyusutan Bangunan | Rp - | Rp 448.542 |\n| 120 | Kendaraan | Rp 10.000.000 | Rp - |\n| 121 | Akumulasi Penyusutan Kendaraan | Rp - | Rp 208.333 |\n| 122 | Peralatan | Rp 65.000.000 | Rp - |\n| 123 | Akumulasi penyusutan Peralatan | Rp - | Rp 1.354.167 |\n| 124 | Mebel | Rp 35.000.000 | Rp - |\n| 125 | Akumulasi Penyusutan Mebel | Rp - | Rp 729.167 |\n| 200 | Hutang Dagang | Rp - | Rp 16.500.000 |\n| 300 | Modal | Rp - | Rp 563.662.791 |\n| 301 | Prive | Rp 500.000 | Rp - |\n| 302 | Iktisar Laba Rugi | Rp - | Rp - |\n| 400 | Penjualan | Rp - | Rp 22.350.000 |\n| 510 | Pembelian Bahan Baku | Rp 6.400.000 | Rp - |\n| 511 | Beban Gaji | Rp 6.000.000 | Rp - |\n| 512 | Beban Perlengkapan | Rp - | Rp - |\n| 513 | Beban Penyusutan Bangunan | Rp - | Rp - |\n\n\n| 514 | Beban Penyusutan Kendaraan | Rp | - | Rp | - |\n| --- | --- | --- | --- | --- | --- |\n| 515 | Beban Penyusutan Peralatan | Rp | - | Rp | - |\n| 516 | Beban Penyusutan Mebel | Rp | - | Rp | - |\n| 517 | Beban Listrik,Air, dan Telepon | Rp | 2.200.000 | Rp | - |\n| 518 | Beban BBM | Rp | 250.000 | Rp | - |\n| 519 | Beban Kebersihan | Rp | 200.000 | Rp | - |\n| 520 | Beban Internet | Rp | 503.000 | Rp | - |\n|  | MODAL | Rp | 605.253.000 | Rp | 605.253.000 |\n\n\n| No.\u003Cbr>Akun | Nama Akun | Debet | Kredit |\n| --- | --- | --- | --- |\n| 111 | Kas | Rp 33.580.000 | Rp 25.956.000 |\n| 113 | Perlengkapan | Rp 4.480.500 | Rp - |\n| 114 | Persediaan bahan Baku | Rp 5.350.000 | Rp - |\n| 116 | Tanah | Rp 350.000.000 | Rp - |\n| 118 | Bangunan | Rp 107.650.000 | Rp - |\n| 119 | Akumulasi Penyusutan Bangunan | Rp - | Rp 448.542 |\n| 120 | Kendaraan | Rp 10.000.000 | Rp - |\n| 121 | Akumulasi Penyusutan Kendaraan | Rp - | Rp 208.333 |\n| 122 | Peralatan | Rp 66.123.000 | Rp - |\n| 123 | Akumulasi penyusutan Peralatan | Rp - | Rp 1.354.167 |\n| 124 | Mebel | Rp 37.300.000 | Rp - |\n| 125 | Akumulasi Penyusutan Meuble | Rp - | Rp 729.167 |\n\n\n| 200 | Hutang Dagang | Rp | - | Rp | 16.500.000 |\n| --- | --- | --- | --- | --- | --- |\n| 300 | Modal | Rp | - | Rp | 563.662.791 |\n| 301 | Prive | Rp | 1.700.000 | Rp | - |\n| 302 | Iktisar Laba Rugi | Rp | - | Rp | - |\n| 400 | Penjualan | Rp | - | Rp | 42.311.000 |\n| 510 | Pembeli","cbCaioehNkcUu5Fp","https://ap.wps.com/l/cbCaioehNkcUu5Fp","pdf",573120,10,"Indonesian","# Daftar Akun\n## Aset\n## Kewajiban dan Ekuitas\n# Tabel Aset Tetap dan Penyusutan\n## Umur Ekonomis\n## Akumulasi Penyusutan per Tahun dan Bulan\n# Jurnal Penyesuaian\n## Beban Perlengkapan\n## Beban Penyusutan\n# Perhitungan Laba Rugi\n## Pendapatan dan HPP\n## Laba Kotor dan Beban Operasional","[{\"question\":\"Apa saja kategori akun yang dicantumkan dalam dokumen ini?\",\"answer\":\"Dokumen memuat akun untuk aset, kewajiban (hutang dagang), dan ekuitas (modal, prive, serta ikhtisar laba rugi), disertai beberapa akun beban dan pendapatan.\"},{\"question\":\"Bagaimana dokumen menghitung penyusutan aset tetap?\",\"answer\":\"Dokumen menyediakan umur ekonomis serta akumulasi penyusutan per tahun dan per bulan untuk aset seperti bangunan, kendaraan, peralatan, dan mebel. Nilai tersebut kemudian dipakai dalam jurnal penyesuaian.\"},{\"question\":\"Jurnal penyesuaian apa saja yang ditampilkan?\",\"answer\":\"Ditampilkan jurnal penyesuaian untuk beban perlengkapan dan beban penyusutan (bangunan, kendaraan, peralatan, serta mebel) beserta akun lawannya berupa akun akumulasi penyusutan.\"},{\"question\":\"Bagaimana alur perhitungan HPP dan laba kotor disajikan?\",\"answer\":\"Dokumen merangkum persediaan awal, pembelian, persediaan yang tersedia untuk dijual, persediaan akhir, lalu menghitung HPP. Selanjutnya laba kotor diperoleh dari selisih total pendapatan penjualan dan HPP.\"}]","Daftar Akun dan Jurnal Penyesuaian untuk Laba Rugi | PDF"]