# Contoh Kasus dan Jurnal

**Kasus 1 :**

Tanggal 20 Agustus 2024, Badan Kesatuan Bangsa, Politik dan Perlindungan Masyarakat melakukan reklas aset tetap ke asset rusak berat berupa meja kerja senilai Rp45.000.000,00.

**Jurnal 2 :**

<table id="bkmrk-tanggal-kode-akun-na" style="width: 1020px;" width="617"><tbody><tr><td class="align-center" style="width: 122.2px;" width="82">**TANGGAL**

</td><td class="align-center" style="width: 175.2px;" width="135">**KODE AKUN**

</td><td class="align-center" style="width: 178.2px;" width="138">**NAMA REKENING**

</td><td class="align-center" style="width: 171.2px;" width="131">**DEBET**

</td><td class="align-center" style="width: 171.2px;" width="131">**KREDIT**

</td></tr><tr><td style="width: 122.2px;" width="82">20 Agustus 2024

</td><td style="width: 175.2px;" width="135">1.5.04.01.01.0001

</td><td style="width: 178.2px;" width="138">Aset Rusak Berat/Usang

</td><td class="align-right" style="width: 171.2px;" width="131">45.000.000,00

</td><td class="align-right" style="width: 171.2px;" width="131"></td></tr><tr><td style="width: 122.2px;" width="82"></td><td style="width: 175.2px;" width="135">1.3.02.05.02.0001

</td><td style="width: 178.2px;" width="138">Mebel

</td><td class="align-right" style="width: 171.2px;" width="131"></td><td class="align-right" style="width: 171.2px;" width="131">45.000.000,00

</td></tr></tbody></table>