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UJIAN NASIONAL TAHUN PELAJARAN 2013/2014 SOAL UJIAN PRAKTIK KEJURUANSatuan Pendidikan: Sekolah Menengah Kejuruan (SMK) Kompetensi Keahlian : Akuntansi Kode: 6018 Alokasi Waktu: 18 jam Bentuk Soal:
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How to fill out adjusting entries and worksheetpdf

01
Identify the accounts that require adjustments such as prepaid expenses, accrued revenues, accrued expenses, and depreciation.
02
Determine the correct amount for each adjustment by considering transactions that occurred but were not recorded in the accounting period.
03
Record the adjusting entries in the general ledger by debiting or crediting the appropriate accounts to reflect the adjustments.
04
Prepare the worksheetpdf by transferring the account balances from the trial balance and adjusting entries to the appropriate columns for the income statement and balance sheet.
05
Calculate the adjusted trial balance and use it to prepare the financial statements.

Who needs adjusting entries and worksheetpdf?

01
Accountants and bookkeepers who are responsible for ensuring that the financial statements accurately represent the financial position and performance of a company.
02
Business owners and managers who rely on accurate financial information to make informed decisions about the operations and future plans of the company.
03
External stakeholders such as investors, creditors, and regulatory authorities who use financial statements to assess the financial health and performance of the company.

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Adjusting entries are journal entries made at the end of an accounting period to allocate income and expenses to the correct period. A worksheet is a tool used by accountants to organize and review these entries before finalizing the financial statements.
All businesses and entities that follow accrual accounting principles are required to prepare adjusting entries and use worksheets to ensure their financial statements reflect accurate financial positions.
To fill out adjusting entries, identify the accounts that require adjustments, calculate the amounts, and create a journal entry for each adjustment. The worksheet is filled by detailing unadjusted balances, the adjustments, and the final adjusted balances for each account.
The purpose is to ensure that all income and expenses are recorded in the correct accounting period, providing a more accurate financial picture for users of the financial statements.
The worksheet must report unadjusted balances, the details of each adjusting entry, and the adjusted balances for all accounts affected.
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