Jurnal Penutup

Jurnal Penutup adalah jurnal yang dilakukan untuk mengosongkan saldo dari perkiraan2 sementara (perkiraan nominal dan prive atau laba/rugi berjalan). Dalam siklus akuntansi jurnal penutup merupakan siklus ke-9.

Perkiraan-perkiraan sementara yang saldonya harus dikosongkan seperti Penjualan/Pendapatan, Harga Pokok Penjualan, Biaya2, Laba/Rugi Berjalan atau prive.

Penjurnalan dilakukan dengan cara mendisposisi nilai persediaan akhir menggunakan akun Ikhtisar Rugi/Laba.

1. Menutup akun Penjualan

    Perkiraan                                    Debit           Kredit

    Penjualan                                     xxx
          Ikhtisar Rugi/Laba                                      xxx

2. Menutup akun Harga Pokok Penjualan

    Perkiraan                                    Debit           Kredit

    Ikhtisar Rugi/Laba                       xxx
          Harga Pokok Penjualan                              xxx

3. Menutup akun Biaya-biaya

    Perkiraan                                    Debit           Kredit

    Ikhtisar Rugi/Laba                       xxx
          Biaya-biaya                                                xxx

4. Menutup akun Ikhtisar Rugi/Laba

    Perkiraan                                    Debit           Kredit

    Ikhtisar Rugi/Laba                       xxx
           Laba/Rugi Berjalan                                   xxx

5. Menutup akun Laba/Rugi Berjalan

    Perkiraan                                    Debit           Kredit

    Laba Rugi/Berjalan                      xxx
          Laba Ditahan                                              xxx

Catatan: Jurnal Penutup ini boleh dilakukan sebulan sekali ataupun setahun sekali.

Contoh penerbitan jurnal penutup:

Buku Besar untuk Ikhtisar Rugi/Laba

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