P5-2A

Cash 101
Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
April 8,000 8,000
5 240 7,760
11 6,138 1,622
13 5,443 7,065
14 3,800 3,265
16 500 3,765
20 100 160 3,605
23 7,400 11,005
26 2,300 8,705
27 4,410 4,295
29 90 4,205

Accounts Receivable (piutang ) 112

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
April
4 5,500 5,500
6 800 4,700
13 5,500 800
30 3,400 2,600

Iventory (persediaan ) 120

Tanggal Keterangan Debit Kredit Saldo
April Debit Kredit
2 6,200 6,200
4 3,400 2,800
6 500 3,300
11 6,200 2,900
14 3,800 900
16 500 400
18 4,500 4,900
20 160 5,060
23 4,120 940
26 2,300 3,240
29 30 3,270
30 1,900 1,370
 accounts payable 201
Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
April
2 6,200 6,200
11 6,200 0
18 4,500 4,500
27 4,500 0

Share Capital 311

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
April 8,000 8,000

Sales Revenue ( penjualan ) 401

Saldo
Tanggal Keterangan Debit Kredit
Debit Kredit
April
4 5,500 5,500
23 7,400 12,900
30 3,400 16,300