Biaya dibayar dimuka Pendekatan Harta dan Beban

·         Jurnal Akuntansi Komersial jika menggunakan pendekatan harta :

Biaya dibayar dimuka ( Prepaid Expense )                                  xxxx

          Kas ( Cash )                                                                                       xxxx

·         Jurnal Penyesuaian :

Beban ( Expense )                                                                           xxxx

          Biaya dibayar dimuka ( Prepaid Expanse )                                    xxxx

·         Jurnal Penutup :

Ikhtisar laba rugi ( Income Summary )                                         xxxx

          Beban ( Expense )                                                                             xxxx

·         Jurnal Pembalik :

Tidak Ada ( Nothing )

·         Jurnal Akuntansi Komersial jika menggunakan pendekatan beban :

Beban ( Expense )                                                                           xxxx

Kas ( Cash )                                                                                       xxxx

·         Jurnal Penyesuaian :

Biaya dibayar dimuka ( Prepaid Expense )                                  xxxx

          Beban ( Expense )                                                                             xxxx

·         Jurnal Penutup :

Ikhtisar Laba Rugi ( Income Summary )                                      xxxx

          Beban ( Expense )                                                                             xxxx

·         Jurnal Pembalik :

Beban ( Expense )                                                                           xxxx

          Biaya dibayar dimuka ( prepaid Expense )                                    xxxx