{"id":4404,"date":"2022-03-01T23:19:42","date_gmt":"2022-03-01T16:19:42","guid":{"rendered":"https:\/\/santuynesia.com\/?p=4404"},"modified":"2022-03-01T23:19:54","modified_gmt":"2022-03-01T16:19:54","slug":"ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka","status":"publish","type":"post","link":"https:\/\/www.santuynesia.com\/blog\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka","title":{"rendered":"Ayat Jurnal Penyesuaian Pendapatan Diterima Dimuka"},"content":{"rendered":"\n<p><strong>Ayat Jurnal Penyesuaian Pendapatan Diterima Dimuka\u00a0(<em>Unearned Revenue<\/em>)<\/strong><\/p>\n\n\n\n<p>Beberapa perusahaan telah menagih uang kas dari para pelanggan sebagai uang muka atas pekerjaan yang akan dilakukannya. Kejadian ini akan menimbulkan kewajiban bagi perusahaan tersebut yang disebut dengan pendapatan diterima dimuka (unearned revenue).<ins><\/ins><\/p>\n\n\n\n<p><strong>Pendapatan diterima dimuka adalah<\/strong>\u00a0suatu\u00a0<a href=\"https:\/\/santuynesia.com\/pengertian-liabilitas-dalam-akuntansi\" target=\"_blank\" data-type=\"post\" data-id=\"3960\" rel=\"noreferrer noopener nofollow\">kewajiban<\/a>\u00a0yang timbul dari penerimaan kas sebagai uang muka atas penyediaan suatu barang atau jasa. Jika perusahaan telah menyelesaikan tugasnya, maka perusahaan baru dapat mengakuinya sebagai pendapatan. Misalkan, perusahaan jasa komputer citra menyewa jasa kantor Akuntan Nicholas untuk melakukan suatu pekerjaan selama satu bulan. Pembayaran dilakukan pada tanggal 20 juni sebesar Rp. 450.000 Jurnal pencatatan yang dilakukan oleh Nicholas adalah :<\/p>\n\n\n\n<p>June 20&nbsp;&nbsp;&nbsp;&nbsp; Cash&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 450.000<ins><\/ins><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unearned Revenue&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 450.000<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; (untuk mencatat pendapatan diterima dimuka)<\/p>\n\n\n\n<p>Setelah pemindahbukuan, akun kewajiban akan tampak sbb :<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"369\" height=\"88\" src=\"https:\/\/santuynesia.com\/wp-content\/uploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka.jpg\" alt=\"ayat jurnal penyesuaian pendapatan diterima dimuka\" class=\"wp-image-4406\" srcset=\"https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka.jpg 369w, https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka-300x72.jpg 300w\" sizes=\"(max-width: 369px) 100vw, 369px\" \/><\/figure><\/div>\n\n\n\n<p>Pendapatan jasa diterima dimuka merupakan suatu kewajiban, karena akun ini menunjukkan kewajiban dari kantor akuntan Nicholas untuk memberikan jasanya pada klien.<\/p>\n\n\n\n<p>Neraca sisa yang belum disesuaikan menyajikan nilai sisa akun ini sebesar Rp. 450.000. Dari jumlah tersebut, yang akan diakui oleh Nicholas sebagai pendapatan pada bulan Juni adalah pendapatan selama sepuluh hari terakhir di bulan Juni yaitu sebesar Rp. 150.000 (1\/3 x Rp. 450.000).<\/p>\n\n\n\n<p>Jurnal penyesuaian ini adalah<\/p>\n\n\n\n<p>Juni&nbsp;&nbsp; 30&nbsp;&nbsp; Unearned Revenue&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150.000<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Revenue&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 150.000<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Untuk mencatat pendapatan jasa diterima dimuka yang telah diakui)<\/p>\n\n\n\n<p>Jurnal penyesuaian ini memindahkan Rp 150.000 dari akun kewajiban ke akun pendapatan. Setelah pemindah bukuan, nilai sisa dari\u00a0<em>service revenue<\/em>\u00a0akan bertambah sebesar Rp. 150.000 dan nilai sisa\u00a0<em>unearned revenue<\/em>\u00a0akan berkurang menjadi Rp. 300.000<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"629\" height=\"189\" src=\"https:\/\/santuynesia.com\/wp-content\/uploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka-accrued-revenue.jpg\" alt=\"ayat jurnal penyesuaian pendapatan diterima dimuka accrued revenue\" class=\"wp-image-4407\" srcset=\"https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka-accrued-revenue.jpg 629w, https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/ayat-jurnal-penyesuaian-pendapatan-diterima-dimuka-accrued-revenue-300x90.jpg 300w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/><\/figure><\/div>\n\n\n\n<p>Semoga teman-teman mengerti tentang&nbsp;<em>ayat jurnal penyesuaian untuk pendapatan diterima dimuka<\/em>&nbsp;!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ayat Jurnal Penyesuaian Pendapatan Diterima Dimuka\u00a0(Unearned Revenue) Beberapa perusahaan telah menagih uang kas dari para pelanggan sebagai uang muka atas pekerjaan yang akan dilakukannya. Kejadian ini akan menimbulkan kewajiban bagi perusahaan tersebut yang disebut dengan pendapatan diterima dimuka (unearned revenue). Pendapatan diterima dimuka adalah\u00a0suatu\u00a0kewajiban\u00a0yang timbul dari penerimaan kas sebagai uang muka atas penyediaan suatu barang [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[111],"tags":[116,439,393,554],"class_list":["post-4404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edukasi","tag-akuntansi","tag-akuntansi-pengantar","tag-auditing","tag-ayat-jurnal"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"_links":{"self":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4404"}],"collection":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/comments?post=4404"}],"version-history":[{"count":4,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4404\/revisions"}],"predecessor-version":[{"id":4410,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4404\/revisions\/4410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/media\/3260"}],"wp:attachment":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/media?parent=4404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/categories?post=4404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/tags?post=4404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}