{"id":4840,"date":"2022-04-13T23:48:48","date_gmt":"2022-04-13T16:48:48","guid":{"rendered":"https:\/\/santuynesia.com\/?p=4840"},"modified":"2022-04-13T23:48:53","modified_gmt":"2022-04-13T16:48:53","slug":"pengertian-jurnal-pembalik-dan-contohnya","status":"publish","type":"post","link":"https:\/\/www.santuynesia.com\/blog\/pengertian-jurnal-pembalik-dan-contohnya","title":{"rendered":"Pengertian Jurnal Pembalik dan Contohnya"},"content":{"rendered":"\n<p><strong>Jurnal balik adalah<\/strong>&nbsp;jurnal penyesuaian yang dibuat pada awal periode akuntansi sebelum dimulai proses akuntansi yang baru dengan tujuan untuk memudahkan pencatatan akuntansi dan menghemat waktu.<\/p>\n\n\n\n<p>Bagaimana cara membuat jurnal pembalik akuntansi ? Jurnal penyesuaian yang perlu dibuat jurnal pembalik adalah hanya\u00a0<a href=\"https:\/\/santuynesia.com\/macam-macam-ayat-jurnal-penyesuaian\" target=\"_blank\" data-type=\"post\" data-id=\"4411\" rel=\"noreferrer noopener nofollow\">jurnal penyesuaian<\/a>\u00a0yang menimbulkan piutang dagang (account receivable) atau utang dagang (account payable).<\/p>\n\n\n\n<p><strong>Contoh Jurnal Pembalik<\/strong>&nbsp;: Dari data kantor akuntan Nicholas, jurnal penyesuaian dan jurnal balik untuk mengetahui beban gaji yang terhutang adalah sebagai berikut :<\/p>\n\n\n\n<p><strong>Jurnal Penyesuaian (Adjusting Entry)<\/strong><ins><\/ins><\/p>\n\n\n\n<p>June 30&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Salary expense&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 950.000<\/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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Salary payable&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 950.000<\/p>\n\n\n\n<p><strong>Jurnal Balik (Reversing Entry)<\/strong><\/p>\n\n\n\n<p>July 1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Salary Payable&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; 950.000<\/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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Salary expense&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 950.000<\/p>\n\n\n\n<p>Pada saat pembayaran gaji tanggal 5 juli, jurnal yang dibuat perusahaan adalah :<\/p>\n\n\n\n<p>July 5, &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Salary expense&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp;&nbsp; 1.050.000<\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cash\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.050.000<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"516\" height=\"233\" src=\"https:\/\/santuynesia.com\/wp-content\/uploads\/2022\/04\/pengertian-jurnal-pembalik-dan-contohnya.jpg\" alt=\"pengertian jurnal pembalik dan contohnya\" class=\"wp-image-4841\" srcset=\"https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/04\/pengertian-jurnal-pembalik-dan-contohnya.jpg 516w, https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/04\/pengertian-jurnal-pembalik-dan-contohnya-300x135.jpg 300w\" sizes=\"(max-width: 516px) 100vw, 516px\" \/><\/figure><\/div>\n\n\n\n<p>Salary expense telah mempunyai nilai sisa debit yang benar yaitu Rp 100.000 yang merupakan jumlah beban gaji (salary expense) yang terjadi hingga saat itu dibulan Juli. Pembayaran kas sebesar Rp 1.050.000 juga termasuk pembayaran utang gaji (salary payable). Jadi akun salary payable mempnyai nilai sisa nol, yaitu nilai yang sebenarnya.<\/p>\n\n\n\n<p>Semgoa artikel\u00a0pengertian jurnal pembalik dan contohnya\u00a0ini bisa membantu teman-teman semua dalam memahami fungsi jurnal pembalik akuntansi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurnal balik adalah&nbsp;jurnal penyesuaian yang dibuat pada awal periode akuntansi sebelum dimulai proses akuntansi yang baru dengan tujuan untuk memudahkan pencatatan akuntansi dan menghemat waktu. Bagaimana cara membuat jurnal pembalik akuntansi ? Jurnal penyesuaian yang perlu dibuat jurnal pembalik adalah hanya\u00a0jurnal penyesuaian\u00a0yang menimbulkan piutang dagang (account receivable) atau utang dagang (account payable). Contoh Jurnal Pembalik&nbsp;: [&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":[116,439,452,674],"class_list":["post-4840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edukasi","tag-akuntansi","tag-akuntansi-pengantar","tag-jurnal","tag-jurnal-pembalik"],"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\/4840"}],"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=4840"}],"version-history":[{"count":2,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4840\/revisions"}],"predecessor-version":[{"id":4843,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4840\/revisions\/4843"}],"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=4840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/categories?post=4840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/tags?post=4840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}