The company pays weekly salaries of Rp50.000/person on every Friday (1 week=7 day). Paid salaries on 25 December 2009. The company has 15 employees. Reversing entries journal for 1st januari 2010 is ....
A. Credit salaries expense Rp3.000.000,00 Debit salaries payable Rp3.000.000,00
B. Credit salaries expense Rp3.750.000,00 Debit salaries payable Rp3.750.000,00
C. Debit salaries expense Rp3.000.000,00 Credit salaries payable Rp3.000.000,00
D. Debit salaries expense Rp3.750.000,00 Credit salaries payable Rp3.750.000,00
E. Credit salaries payable Rp5.750.000,00 Debit salaries expense Rp5.750.000,00
gaji = 15 x 50.000 = Rp750.000
dibayar setiap tanggal 25 Desember 2009 = hari Jumat, berarti 31 Desember 2009 adalah hari Kamis
Senin - Kamis = 4 hari, maka gaji yang harus dibayar oleh perusahaan adalah Rp750.000 x 4 = Rp3.000.000
Jurnal Penyesuaian :
Beban gaji (D) Rp3.000.000
Utang Gaji (K) Rp3.000.000
Jurnal Pembalik :
A. Utang Gaji (D) Rp3.000.000 = salaries payable
Beban Gaji (K) Rp3.000.000 = salaries expense
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