Cara Mudah Menyusun Neraca Lajur 10 Kolom

Summary

Laeli Tutorial demonstrates how to complete a 10-column accounting worksheet for a service business, using figures from a trial balance and an adjustment journal prepared earlier.

Steps for preparing the worksheet

1. Enter account names and the unadjusted trial balance

   • Transfer each account name and its debit or credit balance from the question into the worksheet’s trial balance columns.
   • Keep debit balances on the debit side and credit balances on the credit side.
   • Add the debit and credit columns; their totals should agree.

2. Enter the adjustments

   • Transfer each adjustment-journal account and amount into the adjustment columns.
   • Put debit entries on the debit side and credit entries on the credit side.
   • Add the adjustment columns and check that their totals balance.

3. Calculate the adjusted trial balance

   • Combine each account’s original balance with its adjustment:
     • Debit plus debit: add the amounts.
     • Credit plus credit: add the amounts.
     • Debit and credit on opposite sides: subtract the smaller amount from the larger and place the result on the side with the larger balance.
   • For example, prepaid advertising has a debit balance of Rp120 million and a Rp60 million credit adjustment, leaving a Rp60 million debit balance.
   • Total the adjusted trial balance’s debit and credit columns; they should balance.

4. Fill in the income statement columns

   • Use nominal accounts—revenue and expenses—from the adjusted trial balance.
   • Transfer each account to the same side on the income statement columns as its adjusted balance.

5. Fill in the balance sheet columns

   • Use real accounts, such as assets, liabilities, and capital.
   • Transfer each account from the adjusted trial balance to the corresponding debit or credit side of the balance sheet columns.

6. Determine profit or loss and balance the columns

   • Compare the income statement debit and credit totals. The difference represents profit or loss; enter it on the side needed to make the income statement columns balance.
   • The balance sheet columns should also be balanced. Their difference should match the profit-or-loss amount.
   • Matching results provide a check that the worksheet has been prepared consistently.

Speaker/source

• Laeli Tutorial — the presenter, who introduces herself as Laeli (the channel metadata spells the name “Laili”).