Penjurnalan dilakukan dengan cara mendisposisi nilai persediaan akhir menggunakan akun Ikhtisar Rugi/Laba.Ĭatatan: Jurnal Penutup ini boleh dilakukan sebulan sekali ataupun setahun sekali. Perkiraan-perkiraan sementara yang saldonya harus dikosongkan seperti Penjualan/Pendapatan, Harga Pokok Penjualan, Biaya2, Laba/Rugi Berjalan atau prive. Memberikan informasi pendapatan perusahaan. Dalam siklus akuntansi jurnal penutup merupakan siklus ke-9. Ada beberapa hal positif yang didapatkan dari laporan laba rugi perusahaan diantaranya : 1. ![]() Jurnal Penutup adalah jurnal yang dilakukan untuk mengosongkan saldo dari perkiraan2 sementara (perkiraan nominal dan prive atau laba/rugi berjalan).
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