Contoh Jurnal Penutup Perusahaan Dagang

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Contoh Jurnal Penutup Perusahaan Dagang – In companies, at the end of each accounting period, a closing journal must be made. The journal at the end of the period is the last accounting journal created during the preparation of the financial statements. Accounts related to the closing journal, such as income, expenses, profit/loss summary and personal accounts.

We can say that the period-end journal is the company’s financial books prepared at the end of the accounting period. How do you manage then? This article will explain everything from definitions to examples of closing entries for trading companies. You don’t have to wait any longer, read to the end, OK!

Contoh Jurnal Penutup Perusahaan Dagang

Contoh Jurnal Penutup Perusahaan Dagang

The closing journal of a trading company is an important step in the accounting cycle that serves to temporarily close or settle all income, expenses and profit and loss statements at the end of the accounting period. Businesses need to secure and clean up their financial records so they can start the next phase with empty accounts. In this cycle, the account closing process uses the closing journal entries of the trading company.

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The purpose of the closing journal is to prepare accurate financial reports and provide a clear picture of the company’s financial performance.

After you know the meaning of closing the log above, you must also know the function of writing a log, right? The following are some features of end-to-end logging in trading companies, including:

One of the main functions of the closing journal of a trading company is to help the company calculate the net profit or loss for a particular accounting period. By closing the income and expense accounts, it enables the company to accurately calculate the profit or loss for the period.

Closing journals help businesses create financial reports. By closing income and expense accounts, you can ensure that all related income and expenses are recorded accurately and in accordance with applicable accounting principles, helping to ensure the integrity of financial reports.

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The process of closing accounts in the closing journal is an effective way to start a new accounting period. Once the accounts are closed, the business can start with a clean slate and empty accounts ready to record new transactions in the next period.

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The closing journal also plays a role in ensuring the consistency and accuracy of the company’s financial records. By calculating net profit or loss and temporarily closing the account, this process helps prevent errors or duplicate transactions that could compromise the integrity of financial records.

Financial statements prepared using closed journal entries provide important information to a company’s stakeholders, such as the company’s owners, investors or other parties. This feature makes the closing log an important tool in supporting informed and fact-based decision making, yes.

Contoh Jurnal Penutup Perusahaan Dagang

Closing the ledger of a trading company is therefore not only about closing temporary accounts. Furthermore, the closing journal serves as an important step in producing accurate financial reports and provides an important picture for company management and stakeholder interactions.

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You can use two methods to record closing journal entries, namely periodic and permanent. The following are explanations of the two methods of recording the journal entries for trading companies.

The periodic closing journal entry method involves collecting and accounting for all transactions that occur in a specified accounting period, usually a month or year. At the end of this period, all revenue (such as sales) and expense (such as purchases) accounts will be collected in a suspense account. The revenue and expense accounts are then closed by transferring their balances to the revenue account or the retained capital account.

On the other hand, the perpetual method involves continuously recording every transaction that occurs throughout the accounting period. With this method, there is no need to temporarily close the income and expense accounts because the balances of the two accounts are constantly monitored and updated every time a transaction occurs. However, at the end of the period, the company must still adjust the income and expense accounts to calculate net income. In addition, the perpetual method closing journal also includes adjustments to the merchandise inventory account, accounting for inventory changes recorded each time merchandise is in or out.

Divide the total revenue by the total expenses. You should know that if the result is positive, it is a net profit and conversely, if it is negative, it is a net loss. Record this amount in the closing journal according to the type of balance (debit or credit) on the income statement.

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Credit the net profit to the income statement and debit the net loss to the income statement.

Transfer the balance of profit and loss to the capital account. If there is a profit, record it on the credit side and the loss on the debit side.

To complete the closing process, record the same amount as the previous step to the income statement with the opposite type of balance (if it was originally on the credit side, it is now on the debit side and vice versa).

Contoh Jurnal Penutup Perusahaan Dagang

The last step in the financial reporting cycle is the closing journal. This process involves temporarily closing the income and expense accounts and transferring the profit/loss balance to the capital accounts. By taking these steps, a company can ensure that the financial information in its accounting books is properly prepared for the beginning of a new reporting period.

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So there’s no harm in using an app to improve your business, right? Try it now for free for 14 days! What is the significance of a trial balance after completion? How to create and illustrate a process balance after completion? See the explanation on the Mekari blog.

For those of you who are still confused about the process status after completion, read the article below for more information on what it means and how easy it is to generate the report!

The definition of a trial balance after closing is a list that contains all actual account balances and is prepared at the end of a company’s reporting period.

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The result of the calculation of the balance in the balance sheet must match the calculated balance in the journal at the end of the previous period.

If they are the same and there are no discrepancies, recording at the beginning of the next accounting period will be easy and fluid.

With this type of balance sheet, you can know whether the amount of capital, assets and liabilities are balanced or not.

Contoh Jurnal Penutup Perusahaan Dagang

And again, with the balance sheet, you can find out what assets and liabilities the company has.

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In the trial balance agreement, you must show the actual accounts that previously closed the nominal accounts in the general ledger.

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A post-closure process balance is a collection of data, presented as a list, created after the account is closed.

After the account is closed, the books are closed and confirmed with the numbers in the general ledger. Transaction flows must be balanced.

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This has a major impact on future accounting periods. Because the basic accounting of the period must be balanced at the end of the period.

As you saw in the previous discussion, the trial balance after completion no longer contains notes related to income, expenses, profits or losses.

Thus, it can be seen that one of the advantages of this balance sheet is that it can be used as an opening balance sheet for the next accounting period.

Contoh Jurnal Penutup Perusahaan Dagang

In addition, the trial balance after closing the books of accounts is also useful in maintaining and ensuring whether the calculated data in the general ledger is balanced or not.

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The next advantage of a trial balance after closing is that you can find out what the money is and where the money is coming from the business.

You can build the balance sheet from the balances in the general ledger after posting the closing journal to the appropriate ledger.

Since the trial balance by period plays a very important role in the balance sheet of each period, you must also know the accounting cycle.

First, you need to record all transactions in the ledger. The transaction is then posted or recorded in the ledger.

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Remember that any approved punishment is also recorded in the book. Then, after the adjustment, a trial balance will also be created.

Once everything is in order, you can prepare the financial statement as a request to close the books or what is commonly known as closing the books.

Before proceeding with the preparation of the trial balance after completion, you need to know what components must be included in it.

Contoh Jurnal Penutup Perusahaan Dagang

Column 1 usually contains the order of account numbers or codes, column 2 contains the account name, column 3 contains the debit amount and the last column contains the credit amount.

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After you create the columns, enter the accounts and balances in them. The data received must match the data from the completion log.

If all components are completed, the completion is ready to be recorded or reported in the general ledger to prepare the opening balance sheet for the next accounting period.

Here’s an example of a process state after completion that you can use as a reference when building:

As you can see in the example above, there is no revenue, expense, profit or loss listed.

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So that’s some information about the closing balance sheet along with easy ways to create a balance sheet that you can use.

If you still find it difficult to manually create a trial balance after completion, you can use Mekari online accounting software.

By using the Mekari application, you can save costs, time and energy because your financial data of your business is processed correctly.

Contoh Jurnal Penutup Perusahaan Dagang

Hopefully, this article will help you better understand the accounting cycle or period, especially how to make a trial balance after closing and understand its meaning, features, benefits and examples.

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I hope the above information is helpful. Follow Mekari social media for more information on business, finance and accounting.

Let me introduce myself, I am Velysia Zhang, I am very interested in digital marketing, content writing and SEO strategy. I run a personal travel blog and also co-host several other travel blogs. In addition, I also have experience as a freelancer, social media marketing and sponsorship expert in the travel industry. I have

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