JURNAL PENYESUAIAN (Adjustment Entries)

Jurnal penyesuaian adalah jurnal yang dibuat pada akhir periode untuk menyesuaikan saldo-saldo perkiraan (akun) agar menunjukkan keadaan sebenarnya sebelum penyusunan laporan keuangan, agar akun-akun nominal (pendapatan dan beban) dapat diakui dalam suatu periode dan menunjukkan keadaan yang sebenarnya.

Fungsi jurnal penyesuaian:

-          Menetapkan saldo catatan akun buku besar pada akhir periode sehingga sesuai dengan saldo riil atau saldo yang sesungguhnya.

-          Menghitung pendapatan dan beban selama periode yang bersangkutan.

Akun-akun yang biasa memerlukan penyesuaian pada akhir periode, yaitu:

1.      Akun perlengkapan, terjadi karena adanya pemakaian.

2.      Akun beban dibayar dimuka, terjadi karena waktu telah dijalani atau jatuh tempo.

3.      Akun aktiva tetap, terjadi karena adanya penyusutan yang terjadi pada aktiva tersebut.

4.      Akun pendapatan, terjadi karena ada pendapatan yang belum diperhitungkan atau penerimaan yang belum menjadi pendapatan.

5.      Akun beban, terjadi karena ada beban yang belum diperhitungkan atau pembayaran yang belum menjadi beban.

6.      Akun pendapatan diterima dimuka, karena berjalannya waktu atau diserahkannya prestasi pada pelanggan.

Contoh soal:

Dickens Company is a small editorial services company owned and operated by Monica Baker. On October 31, 2014, the end of the current year, Dickens Company’s accounting clerk prepared the unadjusted trial balance shown below:

Dickens Company Unadjusted Trial Balance October 31, 2014
	Debit	Credit
Cash	7.500
Accounts Receivable	38.400
Prepaid Insurance	7.200
Supplies	1.980
Land	112.500
Building	150.250
Accumulated Depreciation – Building		87.550
Equipment	135.300
Accumulated Depreciation – Equipment		97.950
Accounts Payable		12.150
Unearned Rent		6.750
Share Capital – Ordinary		75.000
Retained Earnings		146.000
Dividends	15.000
Fees Earned		324.600
Salaries and Wages Exp.	193.370
Utilities Exp	42.375
Advertising Exp	22.800
Repairs Exp	17.250
Misc. Exp	6.075
Balance	750.000	750.000

The data needed to determine year-end adjustments are as follows:

a.       Unexpired insurance at October 31, $5.400

b.      Supplies on hand at October 31, $375

c.       Depreciation of building for the year, $6.000

d.      Depreciation of equipment for the year, $3.000

e.       Rent unearned at October 31, $1.350

f.       Accrued salaries and wages at October 31, $2.900

g.      Fees earned but unbilled on October 31, $18.600

Instruction:

Journalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Revenue; Insurance Exp; Depreciation Exp – Building; Depreciation Exp – Equipment; and Supplies Exp.

Penyelesaian:

1.      Insurance Exp                                                       $1.800

                        Prepaid Insurance                                              $1.800

($7.200 - $5.400)

2.      Supplies Exp                                                         $1.605

                        Supplies                                                              $1.605

($1.980 - $375)

3.      Depreciation Exp – Building                                $6.000

                        Accumulated Depr. – Building                          $6.000

4.      Depreciation Exp – Equipment                             $3.000

                        Accumulated Depr. – Equipment                      $3.000

5.      Unearned Rent                                                      $5.400

                        Fees Earned                                                       $5.400

($6.750 - $1.350)

6.      Salaries and Wages Exp.                                       $2.900

                        Salaries and Wages Payable                               $2.900

7.      Accounts Receivable                                            $18.600

                        Fees Earned                                                       $18.600

Contoh penggambaran dari jurnal penyesuaian, berdasarkan neraca lajur yang tersedia dibawah ini:

Kelly Consulting, P.C. End-of-Period Spreedsheet For the month ended April 30, 2014
Account Title	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash	22.100				22.100
Accounts Receivable	3.400				3.400
Supplies	2.200			(b)   850	1.350
Prepaid Rent	4.800			(e) 1.600	3.200
Prepaid Insurance	1.800			(a)    300	1.500
Office Equipment	14.500				14.500
Accum. Depr.				(c)     330		330
Accounts Payable		800				880
Salaries Payable				(d)     120		120
Unearned Fees		5.000	(f)   2.500			2.500
Share Capital – Ord.		30.000				30.000
Dividends	6.000				6.000
Fees Earned		20.950		(f)   2.500		23.450
Salary Expense	1.500		(d)     120		1.620
Rent Expense			(e)   1.600		1.600
Supplies Expense			(b)      850		850
Depr. Expense			(c)      330		330
Insurance Expense			(a)      300		300
Misc. Expense	450				450
	56.750	56.750	5.700	5.700	57.200	57.200

Berdasarkan data diatas, berikut adalah bentuk jurnal penutupnya:

Date		Description	Post. Ref.	Debit	Credit
2014		Adjusting Entries
Apr.	30	Insurance Expense	55	300
		Prepaid Insurance	16		300
		(Expired Insurance)
	30	Supplies Expence	53	850
		Supplies	14		850
		(Supplies used $2.200 - $1.350)
	30	Depreciation Exp.	54	330
		Accum. Depr.	19		330
		(Depr. Of Office Equipment)
	30	Salary Exp	51	120
		Salary Payable	22		120
		(Accrued Salary)
	30	Rent Exp	52	1.600
		Prepaid Rent	15		1.600
		(Rent expired during April)
	30	Unearned Fees	23	2.500
		Fees Earned	41		2.500
		(Fees Earned $5.000 - $2.500)