Penyesuaian Akun In chapter three, we will take a close look at the process of preparing adjusting journal entries at the end of the accounting period.

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1 Penyesuaian Akun In chapter three, we will take a close look at the process of preparing adjusting journal entries at the end of the accounting period. Adjusting entries are necessary because not all transactions begin and end in one accounting period. For example, a customer may purchase inventory at the end of December and not pay for it until January of the next year. Toward the end of the chapter we will review the preparation of our basic financial statements.

2 Tujuan Pembelajaran Menjelaskan mengapa akun disesuaikan
Mengidentifikasi dan menjelaskan jenis-jenis penyesuaian Membuat jurnal penyesuaian Membuat neraca saldo setelah disesuaikan

3 Mengapa Akun Disesuaikan
Periodisaasi akuntansi Accrual basis Vs cash basis Pengakuan Pendapatan dan Beban

4 Periode Akuntansi Annually Semiannually Quarterly Monthly 1 2 1 2 3 4
Agar posisi keuangan dan kinerja perusahaan dapat dinilai, maka perlu ditetapkan Periode Pelaporan Annually 1 2 Semiannually 1 2 3 4 The most common account period is one month. Companies also prepare quarterly reports and semi-annual reports. At the end of each year, most companies prepare an annual report of operations and financial position. When we divide business activities into arbitrary fixed periods of time, it is often necessary to have special accounting for transactions that cross from one time period to the next. Most of our time will be spent looking at the special adjusting process for some of these transactions. Quarterly 1 2 3 4 5 6 7 8 9 10 11 12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Monthly 5 5

5 Accrual Basis vs. Cash Basis
Revenues diakui ketika telah terbentuk (earned) dan expenses diakui ketika telah terjadi (incurred). Cash Basis Revenues diakui ketika kas telah diterima dan expenses dicatat ketika kas telah dibayarkan. Not GAAP Part One The accrual basis dictates that revenues be recognized when earned and expenses be recognized when incurred. The accrual basis of accounting is considered to be in compliance with generally accepted accounting principles, or GAAP. The cash basis of accounting dictates that revenues be recognized when the cash is actually received and that expenses are recorded when the cash is paid. Part Two The cash basis is not considered to be compliant with GAAP. While you may be on the cash basis for your transactions, almost all companies follow the accrual basis of accounting. We believe that the cash basis waits too long to recognize revenue and expenses and, therefore, misstates income. Accounting 9 9

6 Accrual Basis vs. Cash Basis
In our first transaction, on December first, 2007, FastForward paid twenty-four hundred dollars cash for a twenty-four month business insurance policy. On the cash basis, the entire twenty-four hundred dollars would be recognized as an expense in 2007 even though the policy provides protection for 2007, 2008 and Let’s look at how this type of transaction is handled in an accrual basis accounting system. Jika digunakan cash basis maka pembayaran $2,400 akan diakui sebagai insurance expense tahun Tidak ada insurance expense yang diakui selama periode perlindungan asuransi di tahun 2008 dan 2009. 9 9

7 Accrual Basis vs. Cash Basis
Jika digunakan, accrual basis maka insurance expense yang diakui di tahun 2007: $100, tahun 2008: $1,200, dan tahun 2009: $1,100. Expense diakui mengikuti periode perlindungan insurance. On the accrual basis, we would record one hundred dollars of insurance expense in the month of December, 2007, one hundred dollars for each month in 2008, and one hundred dollars for the months January through November in We match the expense with the periods benefited by the insurance coverage. We believe this is a better cost matching of revenues and expenses. 9 9

8 Pengakuan Revenues & Expenses
Pengakuan Pendapatan (Revenue Recognition) Revenue diakui saat telah terbentuk (earned) dan klaim atas kas diperoleh (realization). Umum saat barang atau jasa telah diselesaikan dan terjadi transfer kepemilikan With accrual basis, we recognize revenue when the product or service is delivered to our customer. 7 7

9 Pengakuan Revenues & Expenses
Expenses diakui saat terjadinya. Mengikuti pengakuan Pendapatan (matching). Matching Summary of Expenses Rent Gasoline Advertising Salaries Utilities and $1,000 500 2,000 3,000 450 The adjusting process helps us match the expenses incurred to generate the revenue recorded from the sales transaction. 7 7

10 Adjusting Accounts Jenis Adjustments
Jurnal Penyesuaian (adjusting entry) dibuat agar saldo akun asset atau liability menunjukkan jumlah yang tepat. Jenis Adjustments Adjustments Pembayaran (penerimaan) cash sebelum expense (revenue) diakui Pembayaran (penerimaan) cash setelah expense (or revenue) diakui Here is a framework for adjusting the books of the company. There are two broad categories of adjustments. The first is when we pay or receive cash before the expense or revenue is recognized. This category includes prepaid or deferred expenses (including depreciation), and unearned or deferred revenues. The second major category of adjustments is when cash is paid or received after the expense or revenue is recognized. These are some very common adjustments. The category includes accrued expenses and accrued revenues. Prepaid (Deferred) expenses* Unearned (Deferred) revenues Accrued expense Accrued revenues *including depreciation 12 12

11 Penyesuaian Prepaid (Deferred) Expenses
Saya bayar sewa untuk enam bulan pertama. Pembayaran dilakukan sebelum manfaat suatu Expenses diterima Transaksi pertama kali dicatat sebagai Assets atau Expense. Adjusment dilakukan dengan mengurangi Assets atau Expense Asset Expense Unadjusted Balance Credit Adjustment Debit Part One Let’s start with the first type of adjusting entries that we showed you on the previous screen, the payment or receipt of cash before the expense or revenue is recognized. Part Two We will start with a prepaid expense. For all adjustments involving prepaid expenses, we increase, or debit, an expense account and reduce, or credit, an asset account. Now, let’s look at an example. 14 14

12 Asuransi dibayar dimuka (Prepaid Insurance)
1 Desember 2007, Scott Company membayar asuransi $12,000 untuk periode 6 bulan. Scott mencatat pengeluaran tersebut sebagai Prepaid Insurance (Assets). Adjustment apa yang harus dibuat? Part One On December first, 2007, Scott Company paid twelve thousand dollars to cover its insurance for six months, December 2007 through May When Scott made the payment, it debited prepaid insurance and credited cash. Let’s look at the adjusting entry we would make on December thirty first, 2007. Part Two We would debit, or increase, the insurance expense account for two thousand dollars (one sixth of twelve thousand dollars) and credit, or reduce, the asset “prepaid insurance.” Now we have recorded the rent expense for December, Let’s post the adjusting entry and see what the ledger account looks like on December thirty first. Part Three The prepaid insurance account is reduced from twelve thousand to ten thousand dollars. The ten thousand dollars represents the prepaid insurance for the five months in The insurance expense account now has a two thousand dollar balance, the amount of the rent for December 2007. 637 128 16 16

13 Adjustment apa yang harus dibuat?
Supplies Selama 2007, Scott Company membeli supplies $15,500. Scott mencatat pengeluaran tersebut sebagai Supplies (assets). Pada 31 Desember, jumlah supplies yang tersisa adalah $2,655 Adjustment apa yang harus dibuat? Part One In our second transaction, Scott Company spent fifteen thousand, five hundred dollars on office supplies during When the supplies were purchased, an entry was made to debit, or increase, the asset account (Supplies), and the cash account was decreased. On December thirty first, 2007, the balance in the supplies account was fifteen thousand, five hundred dollars. On that date we conducted an inventory of the office supplies on hand and determined that we still had two thousand, six hundred fifty-five dollars in supplies. We used the other supplies during Let’s make the adjusting entry required on December thirty first, 2007, to get the balance in the supplies account stated properly. Part Two Debit, or increase, supplies expense by twelve thousand, eight hundred forty-five dollars, the amount of the supplies used, and credit, or reduce, the asset account, supplies, by the same amount. If we had supplies available of fifteen thousand, five hundred dollars and only had two thousand, six hundred fifty-five dollars on hand at the end of the year, we must have used twelve thousand, eight hundred forty-five dollars worth of supplies during Now let’s post our adjusting entry. Part Three You can see that we now have the proper balance in the asset account, supplies, and we have fully recognized an expense for the supplies used during Now let’s look at a new type of adjusting entry. 126 652 16 16

14 Penyusutan (Depreciation)
Depreciation adalah proses mengalokasikan cost suatu plant and equipment assets menjadi expenses selama massa manfaat Rumus: Straight-Line Depreciation Expense = Asset Cost - Salvage Value Useful Life As we have seen, plant assets, with the exception of land, are depreciated over their useful lives. Depreciation is the process of allocating the cost of a plant asset over its useful life in a systematic and rational manner. At this point in the accounting process, we want to introduce you to a depreciation method known as straight-line depreciation. Straight-line depreciation is the most popular method used by companies. They determine the amount of annual depreciation by taking the cost of the plant assets, subtracting the estimated salvage value, and dividing that amount by the useful life of the asset. The salvage value is the amount we expect to receive for the asset when we dispose of it at the end of its useful life. In a later chapter, we will discuss other acceptable methods of depreciation. For now, let’s look at the adjusting entry to record depreciation expense. 19 19

15 Depreciation 1 Januari 2007, Barton, Inc. membeli equipment $62,000 tunai. Equipment diperkirakan memiliki masa manfaat (useful life) 5 tahun dan equipment tersebut diperkirakan dapat dijual $2,000 pada akhir masa manfaatat. Berapa depreciation expense yang diakui pada 31 Desember2007. Part One On January first, 2007, Barton purchased equipment for sixty-two thousand dollars cash. The equipment has an estimated useful life of five years and an estimated salvage value of two thousand dollars. Can you determine the annual depreciation expense for 2007? Part Two How did you do? The numerator of the equation is sixty thousand dollars, cost less salvage value, and the denominator is five, so our annual depreciation expense is twelve thousand dollars. Now, let’s record the adjusting journal entry. 2007 Depreciation Expense = $62, $2,000 5 $12,000 20 20

16 Adjusting Entry for Depreciation
Accumulated depreciation adalah contra asset account. Part One On December thirty first, 2007, we will debit, or increase, depreciation expense for twelve thousand dollars and credit a new account called accumulated depreciation (dash) equipment. Part Two Accumulated depreciation is a contra asset account. This is a contra-account. A contra-account means that the amount in the account reduces the related asset account. In our case, accumulated depreciation will reduce the asset account, equipment. Because this is a relatively new type of account, let’s look at the treatment of the contra and related asset account. Contra Assets: Disajikan sebagai pengurang Plant Assets 22 22

17 Posting for Depreciation
Equipment Depreciation Expense 1/1 62,000 12/31 12,000 Accumulated Depreciation 12/31 12,000 We have posted the adjusting entry to record depreciation expense. We have also shown you the balance in the equipment account. The depreciation expense account will appear on our income statement for the year ended December thirty first, Let’s see how we will deal with the other two accounts. 23 23

18 Persentation for Depreciation
Equipment disajikan netto (setelah dikurangi accumulated depreciation). $ The contra-account, accumulated depreciation, will be shown as a reduction in the cost of the asset, equipment. Cost of a plant asset less accumulated depreciation is known as book value. So the asset, equipment, will be shown on the balance sheet at its net amount, or book value, of fifty thousand dollars. Because the contra account appears on the balance sheet it will not be closed at the end of the period. It will be carried forward to 2008 and used to accumulate the depreciation related to the equipment. Now let’s move on to the second category of adjusting entries, deferred revenues. 24 24

19 Unearned (Deferred) Revenues
Cash diterima dimuka. Sebelum barang / jasa diserahkan Diakui sebagai Liability Liability Revenue Part One When accounting for deferred revenues, we are faced with a transaction where cash is received in advance of providing a product or service. In other words, we have received the cash, but have done nothing to earn it. In our example, we will examine accounting for the sale of season tickets to a university’s home basketball games. Part Two When dealing with adjustments for deferred revenues we always debit, or reduce, a liability account and credit, or increase, a revenue account. Let’s move on to our season ticket example. Debit Adjustment Unadjusted Balance Credit Adjustment 25 25

20 Adjusting Unearned (Deferred) Revenues
1 Oktober 2007, Ox University menjual 1,000 tiket untuk 20 pertandingan basketball masing-masing $100. Ox University membuat jurnal: Unearned Revenue adalah Liability account. Part One On October first, 2007, Ox University sold one thousand season tickets to its twenty home basketball games for one hundred dollars each. On the date of sale, the university made a debit, or increase, to the cash account and a credit, or increase, to a liability account called unearned revenue. We know the use of the word revenue may be a little confusing for now, but remember that the key word is unearned. The university has done nothing to earn the revenue from the sale of the tickets. Let’s post the entry to the ledger account, unearned revenue. Part Two Remember, the unearned revenue account is a liability account and will remain a liability until the university provides basketball games for the season ticket holders. Now, let’s look at the adjusting entry the university will make on December thirty first, 2007, the end of the accounting period. 27 27

21 Adjustment apa yang harus dibuat?
Sampai dengan 31 Desember, Ox University telah menyelenggarakan 10 pertandingan. Adjustment apa yang harus dibuat? Part One As of December thirty first, 2007, the University had played ten home games and compiled a record of two wins and eight losses. Let’s make the adjusting entry. Part Two The adjusting entry is to debit, or decrease, the liability account, unearned revenue and credit, or increase, the revenue account, basketball revenue for fifty thousand dollars. The team has played one-half of its home games so one-half of the unearned revenue has now been earned. Let’s post the adjusting entry so we can look at the balances in the ledger account. Part Three The unearned revenue account has a credit balance of fifty thousand dollars. This money will be recognized as more home games are played. The basketball revenue account has a credit balance of fifty thousand dollars. The revenue account will appear on the income statement and be closed at the end of the accounting period. The liability account, unearned revenue, will appear on the balance sheet on December thirty first, 2007. Now let’s change the subject and look at adjustments for accrued expenses. 28 28

22 Kita telah bekerja. Kita
Accrued Expenses Expenses telah terjadi tetapi belum dibayar dan dicatat. Kita telah bekerja. Kita Ingin dibayar ! Expense Liability Credit Adjustment Debit Part One An accrued expense is defined as a cost incurred in the current period that is both unpaid and unrecorded. When you use your credit card, often you do not record the transaction until you pay your monthly invoice; even though you have incurred the cost. Part Two For all accrued expense adjusting entries, we debit, or increase an expense account, and credit, or increase, a liability account. Let’s look at a specific example of an accrued expense. 31 31

23 Adjusting for Accrued Expenses
Barton, Inc. menggaji karyawan setiap hari Jumat. 31 Desember 2007 jatuh hari Rabu. Gaji yang seharusnya diterima karyawan selama hari Senin – Rabu adalah $47,250. Gaji berikutnya akan dibayar hari Jumat, 2 Januari 2008. 12/31/07 Year end Last pay date 12/26/07 Next pay 1/2/08 Record adjusting journal entry. Part One Barton, Incorporated pays its employees every Friday. The current year-end, December thirty first, 2007, falls on a Wednesday. As of December thirty first, 2007, the employees have earned salaries of forty-seven thousand, two hundred fifty dollars that will not be paid until the following Friday, January second, 2008. Part Two Here is a schematic of the dates. We need to record an adjusting entry on December thirty first, 2007, to recognize the salaries earned by employees but not paid. Let’s look at the adjusting entry. 33 33

24 Adjusting Entry & Posting
Part One In our adjusting journal entry we will debit, or increase, salaries expense and credit, or increase, salaries payable. After the adjustment, salaries expense for 2007 is stated properly. Let’s look at the posting to the ledger accounts. Part Two Salaries expense recorded during the year amounted to six hundred, fifty-seven thousand, five hundred dollars. After posting our adjusting entry, the new balance at the end of the year is seven hundred four thousand, seven hundred fifty dollars. The salaries payable account will be eliminated when the employees are paid on January second, Now let’s move on and look at accrued revenue. 34 34

25 Accrued Revenues Revenue Asset
Revenues telah terbentuk (earned) tetapi belum diterima pembayaran. Ya.. Saya telah selesaikan perhitungan pajaknya, tapi Belum sempat kirim tagihannya. Asset Revenue Part One The adjusting entry to accrue revenues is needed because many firms have delivered a product or provided a service but have not recorded the revenue in the current period. You can see our example of an accountant who prepared a tax return for a client but has yet to send that client a bill for the service. The accountant has earned the revenue, but has not recorded it at year-end. Part Two In adjusting entries, to record accrued revenue, we will always debit, or increase, an asset account and credit, or increase, a revenue account. Let’s look at a specific example. Debit Adjustment Credit Adjustment 36 36

26 Adjusting for Accrued Revenues
Adjustment: Mengakui Revenue dan Receivable (assets) Smith & Jones, CPAs, telah menyelesaikan jasa audit senilai $31,200 tetapi belum ditagihkan ke klien. Adjustment apa yang harus dibuat? Part One In our example, Smith and Jones, CPAs, have completed work amounting to thirty-one thousand, two hundred dollars at the end of the year but have not billed this amount to specific clients. Let’s look at the necessary adjusting entry. Part Two The company will debit, or increase, the asset, accounts receivable, and credit, or increase, the revenue account, service revenue for the thirty-one thousand, two hundred dollars. Let’s look at the adjusted account balances. Part Three Notice that the accounts receivable and service revenue accounts have been updated to include the earned but unbilled amount of services provided. On the next slide we have prepared a summary of the adjusting process. 38

27 Links to Financial Statements
This summary will prove very useful when completing your homework or studying for the next exam. Here is how we read the table. Before we record a prepaid expense, the assets of the company are overstated and the expenses are understated in the current period. The proper adjusting entry is to debit, or increase, an expense account and credit, or decrease, an asset account. Take a few minutes to go over the remaining three types of adjusting entries before going to the next slide where we will use a spreadsheet to prepare the adjusting entries and financial statements. 41

28 Menyusun Financial Statements, berdasarkan Adjusted Trial Balance
Once we have completed the worksheet, we can move on to the preparation of the company’s financial statements. We always begin with the income statement.

29 1. Menyusun Income Statement
You can see how we took the information directly from the worksheet and prepared the income statement for the month ended December thirty first, Net income reported by FastForward for the month is three thousand, seven hundred eighty-five dollars. We will see this amount again on the statement of Owner's Equity.

30 2. Menyusun Statement of Owner’s Equity.
Net Income dari Income Statement ditambahkan ke Owner’s Equity dalam Statement of Owner’s Equity. The statement of owner’s equity adds together the net income and the owner’s investment of thirty thousand dollars. The owner’s withdrawal of six hundred dollars reduces owner’s equity to thirty-three thousand one hundred eighty-five dollars.

31 3. Menyusun Balance Sheet
Owner’s Capital di Balance Sheets diambil dari Statement of Owner’s Equtiy The last step in preparing the financial statements is the preparation of the Balance Sheet. After we have completed the Income Statement and the Statement of Owner’s Equity, we are ready to prepare our last financial statement, which is called the Balance Sheet. Asset and liability balances are transferred over from the adjusted trial balance to the Balance Sheet. The ending capital balance was determined on the Statement of Owner’s Equity shown in the previous slide. The ending balance is transferred from that statement to the Balance Sheet. The Balance Sheet proves that the fundamental accounting equation is in balance and you can see that the Total Assets of forty two thousand, three hundred, forty five is equivalent to the sum of the total liabilities and owner’s equity.

32 Profit Margin Profit margin ratio mengukur berapa jumlah net income untuk setiap rupiah net sales. Profit Margin Net Income Net Sales = Profit margin is an important measure in business. It tells us about the relationship between sales and profits or net income. We calculate the ratio by dividing net income for the period by sales revenue. A high profit margin is an indicator of future growth. You can see the profit margin at Limited Brands has increased slightly from 2002 to 2005.

33 Latihan Soal Latihan 4-1 Berikut adalah 5 diskripsi suatu Jurnal penyesuaian: Mencatat terbentuknya revenue yang sebelumnya telah diterima pembayaran kasnya Mencatat beban penyusutan Mencatat beban gaji yang telah terjadi namun belum dibayar Mencatat revenue yang telah terbentuk namun belum diterima pembayarannya Mencatat bagian prepaid insurance yang telah menjadi expenses. Diminta: 1) Kelompokkan ke dalam kelompok Adjustment-nya: a)prepaid expenses, b) unearned revenue, c) accrued expenses, d) accrued revenue 2) Sebutkan akun yang di-debet dan di-kredit untuk setiap diskripsi di atas This completes our discussion of chapter three. The process of preparing adjusting entries and closing a company’s books may seem very difficult at first. If adjusting entries or closing entries seem unclear to you, why not review the slides one more time. Of course, you will get to reinforce what we have discussed when doing your homework. Good luck.

34 Latihan Soal Latihan 4-2 Buat jurnal penyesuaian tahun 2005 untuk setiap penjelasan berikut ini: 1. Penyusutan equipment tahun 2005 $16.000 2. Saldo prepaid insurance sebelum penyesuaian $ Analisis terhadap polis asuransi menunjukkan jumlah yang belum expired $1.040 3. Saldo office supplies per 31 Desember 2004, $300. Pembelian selama tahun 2005 $ Hasil perhitungan fisik per 31 Desember 2005 menunjukkan saldo $354. 4. Setengah dari pekerjaan senilai $ telah diselesaikan. Kas sebelumnya telah diterima dan dicatat sebagai liability. 5. Saldo prepaid insurance sebelum penyesuaian $ Analisis terhadap polis asuransi menunjukkan jumlah yang expired $4.600 6. Beban gaji senilai $4.000 telah terjadi dan belum dibayar

35 Latihan 4-3 Jika saldo SUPPLIES tanggal 31 Maret menunjukkan jumlah Rp , pembelian supplies selama bulan April sebesar Rp , dan pada tanggal 30 April saldo supllies menunjukkan angka Rp Berapakah Jumlah supplies expenses yang harus dicatat ? Latihan 4-4 Pada tanggal 1 Januari 2009, perusahaan membeli kendaraan dengan harga Rp Masa manfaat kendaraan tersebut 4 tahun. Berapakah beban penyusutan (depreciation expense) yang harus dilaporkan pada tanggal 31 Desember 2009 ? Latihan 4-5 Pada bulan Maret, perusahaan mempunyai 5 orang karyawan yang bekerja selama 5 hari dalam 1 minggu dengan upah per hari per orang Rp Pembayaran gaji dilakukan setiap minggu pada hari kerja terakhir yaitu hari Jumat. Jika hari Jumat pada minggu ke-4 jatuh pada tanggal 1 April. Berapakah beban gaji yang harus dicatat pada tanggal 31 Maret ?

36 Latihan 4-6 Berapakah nilai pada kotak yang diberi tanda “?“ PerusahaanA (Rp)B(Rp)C(Rp)D(Rp)Saldo Supplies 31 Maret ,6001,360?Pembeliaan selama bulan April2,1005,400?6,000Saldo supplies 30 April ? 1,840800Supplies expense selama bulan April?1,3009,6006,575 Latihan 4-7 Perusahaan GREEN mempunyai saldo Supplies pada tanggal 1 Januari 2008, sebesar $1,000. Selama bulan Januari, membeli tambahan supplies sebesar $1,500. Berdasarkan laporan staf akuntansi, jumlah supplies tersisa senilai $500. Berapakah Saldo akhir Supplies yang dilaporkan dalam Neraca pada akhir bulan Januari? Latihan 4-8 Watson Institue adalah lembaga pendidikan yang memberikan jasa pengajaran dengan menerima tuition fee dan jasa pelatihan dengan menerima training fee. Pada 31 Desember 2005 watson Institute memiliki neraca saldo sebelum disesuaikan sebagai berikut:

37 Watson Institute Unadjusted Trial balance December 31, 2005 Debit Credit Cash 26,000 Account receivable Teaching Supplies 10,000 Prepaid insurance 15,000 Prepaid rent 2,000 Professional library 30,000 Accumulated depreciation- Professional library 9,000 Equipment 70,000 Accumulated depreciation- Equipment 16,000 Account payable 36,000 Salaries payable Unearned training fee 11,000 Watson, Capital 63,600 Watson, Withdrawals 40,000 Tuition fee earned 102,000 Training fee earned 38,000 Depreciation expenses - Professional library Depreciation expenses - Equipment Salaries expense 48,000 Insurance expense Rent expense 22,000 Teaching supplies expense Advertising expense 7,000 Utilities expense 5,600 Total 275,600 Latihan 4-8 Trial Balance Watson Institute sebelum disesuaikan sebagai berikut:

38 Informasi terkait jurnal penyesuaian tahun 2005 adalah:
Analisis terhadap polis asuransi menunjukkan $3.000 telah expired Penghitungan fisik Teaching supplies 31 Desember 2005 menunjukkan jumlah $2.600 Penyusutan tahunan Equipment $12.000 Penyusutan tahunan Professional library $6.000 Tanggal 1 Nopember 2005, dibuat kontrak 6 bulan pelatihan untuk klien, dengan fee per bulan $ Klien telah membayar dimuka untuk jangka waktu 5 bulan dan dicatat sebagai Unearned Training Fee. Pelatihan dimulai sejak 1 Nopember. Fee bulan keenam akan dicatat saat diterima pada tahun 2006. Tanggal 15 Oktober 2005, disetujui kontrak pengajaran 4 bulan dengan tuition fee per bulan $ Jasa pengajaran diberikan setelah kontrak disetujui dan pembayaran akan diterima pada akhir masa kontrak. Terdapat dua karyawan yang dibayar mingguan. Sampai dengan akhir tahun 2005, 2 hari kerja belum dibayar, dengan tarif $100 per hari per orang. Saldo akun Prepaid Rent menunjukkan sewa bulan Desember 2005 Informasi terkait jurnal penyesuaian tahun 2005 adalah: Diminta: Siapkan T-Account untuk semua saldo unadjusted trial balance Buat Adjusting Entries Posting adjusting entries ke T-Account Buat Adjusted Trial balance Buat Financial Statement