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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