Nama Dan Nomor Akun Dalam Perusahaan Jasa Nama Dan Nomor Akun Dalam Pe

110 Aset lancar 101

111 Kas 102
112 Piutang usaha 103
113 Perlengkapan 104

114 Surat-Surat berharga 105

115 Iklan dibayar dimuka 106

116 Sewa dibayar dimuka 107
120 Aset tetap 108
121 Tanah 109

122 Peralatan 111

123 Akumulasi penyusutan peralatan 112

124 Gedung 113
125 Akumulasi penyusutan gedung 114
130 Investasi jangka panjang 115

131 Investasi dalam saham 116

132 Investasi dalam obligasi 201

140 Harta tidak berwujud 202

141 Goodwill 203

142 Hak paten 204

143 Hak cipta 205

144 Hak merek 206

200 Utang 300

210 Utang jangka pendek/lancer 301

211 Utang usaha 400

212 Utang gaji 401

213 Utang pajak 402

214 Utang bunga 500

215 Asuransi diterima dimuka 501

216 Sewa diterima dimuka 502
220 Utang jangka panjang 600

221 Utang obligasi 601

222 Utang hipotik 602

 300 Modal 603

311 Modal pemilik 604

312 Prive pemilik 605
400 Pendapatan 606
411 Pendapatan jasa/usaha 607
412 Pendapatan lain-lain 608
500 Beban-beban 609
511 Beban gaji 610
512 Beban air, listrik, dan telepon 611
513 Beban pajak 612
514 Beban bunga 613

REF ACCOUNTS
1 ASET
1.1 ASET LANCAR
1.1.1 KAS
1.1.1.1 UANG TUNAI
1.1.1.2 GO-PAY
1.1.2 PIUTANG
1.1.3 PERLENGKAPAN
1.2 ASET TETAP
1.2.1 PERALATAN
1.2.2 AKUMULASI PENYUSUTAN PERALATAN
2 UTANG
2.1 UTANG LANCAR
2.1.1 UTANG USAHA
3 MODAL
3.1 MODAL PEMILIK
3.2 PRIVE
4 PENDAPATAN
4.1 PENDAPATAN OPERASIONAL
4.2 PENDAPATAN LAIN-LAIN
5 BEBAN
5.2 BEBAN TRANSPORTASI
5.3 BEBAN MAKANAN
5.4 BEBAN PENYUSUTAN PERALATAN
5.5 BEBAN LAIN-LAIN
ma Dan Nomor Akun Dalam Perusahaan Dagang Nama Dan Nomor Akun Dalam Perusahaan M
Kas Kode Akun

Persediaan Barang Dagang 1

Piutang Usaha 1.1.
Penyisihan Piutang Usaha 1.1.1.

Wesel Tagih 1.1.2.

Perlengkapan 1.1.3.
Iklan Dibayar Dimuka 1.1.4.
Sewa Dibayar Dimuka 1.1.5.
Asuransi Dibayar Dimuka 1.1.6.

Peralatan 1.1.7.

Akumulasi Penyusutan Peralatan 1.1.8.

Kendaraan 1.1.9.
Akumulasi Penyusutan Peralatanan Kendaraan 1.1.10.
Gedung 1.1.11.

Akumulasi Penyusutan Gedung 1.2.

Utang Usaha/Dagang 1.2.1.

Utang Wesel 1.2.2.

Utang Gaji 1.2.3.

Utang Pajak Penghasilan 1.2.4.

Utang Hipotek 1.2.5.

Utang Obligasi 1.2.6.

Modal/Ekuitas 1.2.7.

Prive 1.2.8.

Penjualan 1.2.9.
Retur Penjualan 2

Potongan Penjualan 2.1.

Pembelian 2.1.1.

Beban Angkut Pembelian 2.1.2.

Potongan Pembelian 2.1.3
Beban Gaji Toko 2.1.4

Beban Gaji Kantor 2.2.

Beban Sewa Gedung 2.2.1

Beban Asuransi 3

Beban Penyesuaian Piutang 3.1.1

Beban Perlengkapan Kantor
Beban Perlengkapan Toko
Beban Iklan
Beban Penyusutan Peralatan
Beban Penyusutan Gedung
Beban Bunga
Beban Listrik Dan Telepon
Beban Administrasi Dan Umum
Beban Lain-Lain
Nama Dan Nomor Akun Dalam Perusahaan Manufaktur
Perkiraan Akun Kode Akun Perkiraan Akun

Assets 3.1.2. Prive

Current Assets 4 Sales
Cash 4.1.1. Sales
Sales Returns and
Account Receivable 4.1.2. Allowances
Allowances for Doubtful 4.1.3. Sales Discounts
Notes Receivable 5 Purchase
Revenue Receivable 5.1.1 Purchase
Raw Material Inventory 5.1.2 Freight In
Purchase Returns and
Work In Process Inventory 5.1.3 Allowances
Finished Goods Inventory 5.1.4. Purchase Discounts
Helper Inventory 6 Expenses
Supplies 6.1. Sales Expenses
Prepaid Expenses 6.1.1 Advertising Expense

Fixed Assets 6.1.2. Sales Salaries Expense

Equipment 6.1.3. Store Supplies Expense

Depre. Store
Acc. Depre. Equipment 6.1.4. Equipment Expense
Vehicle 6.1.5. Freight out
Acc. Depre. Vehicle 6.1.6. dll
Adm. & General
Machine 6.2. Expenses

Acc. Depre. Machine 6.2.1. Office Salaries Expense

Office Supplies
Building 6.2.2. Expense
Depre. Office
Acc. Depre. Building 6.2.3. Equipment Expense
Land 6.2.4. Rent Expense
Liabilities 6.2.5. Insurance Expense
Depre. Building
Current Liabilities 6.2.6. Expense

Account Payable 6.2.7. Depre. Vehicle Expense

Notes Payable 6.2.8. dll

Expenses Payable 7 Other
Unearned Revenues 7.1 Other Revenue
Semua pend. diluar
Long Term Liabikities 7.1.1. usaha
Bank Loan 7.2. Other Expenses
 Semua biaya diluar
Owner’s Equity 7.2.1 usaha
Capital 7.3.1 Income Tax
 DATE ACCOUNT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
GENERAL JOURNAL
Periode
PAGE: GJ-1
DESCRIPTION REF DEBT CREDIT
 DATE ACCOUNT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
ADJUSMENT ENTRIES & CLOSING
Periode
PAGE: AJC-1
DESCRIPTION REF DEBT CREDIT
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 ACCOUNT:
DATE DESCRIPTION REF DEBIT CREDIT
1 0 0 GJ-1 0 0
2 0 0 GJ-1 0 0
3 0 0 GJ-1 0 0
4 0 0 GJ-1 0 0
5 0 0 GJ-1 0 0
6 0 0 GJ-1 0 0
7 0 0 GJ-1 0 0
8 0 0 GJ-1 0 0
9 0 0 GJ-1 0 0
10 0 0 GJ-1 0 0
11 0 0 GJ-1 0 0
12 0 0 GJ-1 0 0
13 0 0 GJ-1 0 0
14 0 0 GJ-1 0 0
15 0 0 GJ-1 0 0
16 0 0 GJ-1 0 0
17 0 0 GJ-1 0 0
18 0 0 GJ-1 0 0
19 0 0 GJ-1 0 0
20 0 0 GJ-1 0 0
21 0 0 GJ-1 0 0
22 0 0 GJ-1 0 0
23 0 0 GJ-1 0 0
24 0 0 GJ-1 0 0
25 0 0 GJ-1 0 0
26 0 0 GJ-1 0 0
27 0 0 GJ-1 0 0
28 0 0 GJ-1 0 0
29 0 0 GJ-1 0 0
30 0 0 GJ-1 0 0
31 0 0 GJ-1 0 0
32 0 0 GJ-1 0 0
33 0 0 GJ-1 0 0
34 0 0 GJ-1 0 0
35 0 0 GJ-1 0 0
36 0 0 GJ-1 0 0
37 0 0 GJ-1 0 0
38 0 0 GJ-1 0 0
39 0 0 GJ-1 0 0
40 0 0 GJ-1 0 0
41 0 0 GJ-1 0 0
42 0 0 GJ-1 0 0
43 0 0 GJ-1 0 0
44 0 0 GJ-1 0 0
45 0 0 GJ-1 0 0
46 0 0 GJ-1 0 0
47 0 0 GJ-1 0 0
48 0 0 GJ-1 0 0
1 0 0 AJC-1 0 0
2 0 0 AJC-1 0 0
3 0 0 AJC-1 0 0
4 0 0 AJC-1 0 0
5 0 0 AJC-1 0 0
6 0 0 AJC-1 0 0
7 0 0 AJC-1 0 0
8 0 0 AJC-1 0 0
9 0 0 AJC-1 0 0
10 0 0 AJC-1 0 0
11 0 0 AJC-1 0 0
12 0 0 AJC-1 0 0
13 0 0 AJC-1 0 0
14 0 0 AJC-1 0 0
15 0 0 AJC-1 0 0
16 0 0 AJC-1 0 0
17 0 0 AJC-1 0 0
18 0 0 AJC-1 0 0
19 0 0 AJC-1 0 0
20 0 0 AJC-1 0 0
21 0 0 AJC-1 0 0
22 0 0 AJC-1 0 0
23 0 0 AJC-1 0 0
24 0 0 AJC-1 0 0
25 0 0 AJC-1 0 0
26 0 0 AJC-1 0 0
27 0 0 AJC-1 0 0
28 0 0 AJC-1 0 0
29 0 0 AJC-1 0 0
30 0 0 AJC-1 0 0
31 0 0 AJC-1 0 0
32 0 0 AJC-1 0 0
33 0 0 AJC-1 0 0
34 0 0 AJC-1 0 0
35 0 0 AJC-1 0 0
36 0 0 AJC-1 0 0
37 0 0 AJC-1 0 0
38 0 0 AJC-1 0 0
39 0 0 AJC-1 0 0
40 0 0 AJC-1 0 0
41 0 0 AJC-1 0 0
42 0 0 AJC-1 0 0
43 0 0 AJC-1 0 0
44 0 0 AJC-1 0 0
45 0 0 AJC-1 0 0
46 0 0 AJC-1 0 0
47 0 0 AJC-1 0 0
48 0 0 AJC-1 0 0
ACCOUNT NO:
BALANCE DEBIT BALANCE CREDIT
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
 TRIAL BALANCE
PER

ACCOUNT REF DEBIT

Kas 111 0
Piutang usaha 112
Perlengkapan 113
Surat-Surat berharga 114
Iklan dibayar dimuka 115
Sewa dibayar dimuka 116
Aset tetap 120
Tanah 121
Peralatan 122
Akumulasi penyusutan peralatan 123
Gedung 124
Akumulasi penyusutan gedung 125
Investasi jangka panjang 130
Investasi dalam saham 131
Investasi dalam obligasi 132
Harta tidak berwujud 140
Goodwill 141
Hak paten 142
Hak cipta 143
Hak merek 144
Utang 200
Utang jangka pendek/lancer 210
Utang usaha 211
Utang gaji 212
Utang pajak 213
Utang bunga 214
Asuransi diterima dimuka 215
Sewa diterima dimuka 216
Utang jangka panjang 220
Utang obligasi 221
Utang hipotik 222
Modal 300
Modal pemilik 311
Prive pemilik 312
Pendapatan 400
Pendapatan jasa/usaha 411
Pendapatan lain-lain 412
Beban-beban 500
Beban gaji 511
Beban air, listrik, dan telepon 512
Beban pajak 513
Beban bunga 514

=
POSTING101!$H$51
CREDIT
0
=
POSTING101!$I$51
NO REF ACCOUNT TRIAL BALANCE
DEBIT CREDIT
111 Kas 0 0
112 Piutang usaha 0 0
113 Perlengkapan 0 0
114 Surat-Surat berharga 0 0
115 Iklan dibayar dimuka 0 0
116 Sewa dibayar dimuka 0 0
120 Aset tetap 0 0
121 Tanah 0 0
122 Peralatan 0 0
123 Akumulasi penyusutan peralatan 0 0
124 Gedung 0 0
125 Akumulasi penyusutan gedung 0 0
130 Investasi jangka panjang 0 0
131 Investasi dalam saham 0 0
132 Investasi dalam obligasi 0 0
140 Harta tidak berwujud 0 0
141 Goodwill 0 0
142 Hak paten 0 0
143 Hak cipta 0 0
144 Hak merek 0 0
200 Utang 0 0
210 Utang jangka pendek/lancer 0 0
211 Utang usaha 0 0
212 Utang gaji 0 0
213 Utang pajak 0 0
214 Utang bunga 0 0
215 Asuransi diterima dimuka 0 0
216 Sewa diterima dimuka 0 0
220 Utang jangka panjang 0 0
221 Utang obligasi 0 0
222 Utang hipotik 0 0
300 Modal 0 0
311 Modal pemilik 0 0
312 Prive pemilik 0 0
400 Pendapatan 0 0
411 Pendapatan jasa/usaha 0 0
412 Pendapatan lain-lain 0 0
500 Beban-beban 0 0
511 Beban gaji 0 0
512 Beban air, listrik, dan telepon 0 0
513 Beban pajak 0 0
514 Beban bunga 0 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 ADJUSTMENT TRIAL BALANCE ADJUSTED INCOME STATEMENT
DEBIT CREDIT DEBIT KREDIT DEBIT
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

0
0
INCOME STATEMENT BALANCE SHEET
KREDIT DEBIT KREDIT
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

0 0 0
0 0 0
INCOME STATEMENT
PERIODE

PENDAPAATAN
PENDAPATAN LAIN-LAIN

BEBAN-BEBAN
BEBAN TRANSPORTASI WORKSHEET!
BEBAN MAKANAN WORKSHEET!
BEBAN PENYUSUTAN PERALATAN WORKSHEET!
BEBAN LAIN-LAIN WORKSHEET! +
0

TOTAL BEBAN-BEBAN
LABA BERSIH
WORKSHEET!
WORKSHEET!

-
CAPITAL CHANGE STATEMENT
PERIODE

MODAL AWAL WORKSHEET!

LABA INCOMESTATEMENT!

PENAMBAHAN MODAL +
MODAL AKHIR
BALANCE SHEET
PER

ASET
ASET LANCAR
UANG TUNAI WORKSHEET!
GOPAY WORKSHEET!
PIUTANG WORKSHEET!
PERLENGKAPAN WORKSHEET! +
TOTAL ASET LANCAR

ASET TETAP
PERALATAN WORKSHEET!
AKUMULASI PENYUSUTAN PERALATAN WORKSHEET! -
TOTAL ASET

HUTANG
TOTAL HUTANG

MODAL
TOTAL HUTANG DAN MODAL
 +

WORKSHEET!

CAPITALCHANGESTATEMENT!
 BEATRICE
TRIAL BALANCE
PER September 9

ACCOUNT REF DEBIT

Kas 111 0
Piutang usaha 112
Perlengkapan 113
Surat-Surat berharga 114
Iklan dibayar dimuka 115
Sewa dibayar dimuka 116
Aset tetap 120
Tanah 121
Peralatan 122
Akumulasi penyusutan peralatan 123
Gedung 124
Akumulasi penyusutan gedung 125
Investasi jangka panjang 130
Investasi dalam saham 131
Investasi dalam obligasi 132
Harta tidak berwujud 140
Goodwill 141
Hak paten 142
Hak cipta 143
Hak merek 144
Utang 200
Utang jangka pendek/lancer 210
Utang usaha 211
Utang gaji 212
Utang pajak 213
Utang bunga 214
Asuransi diterima dimuka 215
Sewa diterima dimuka 216
Utang jangka panjang 220
Utang obligasi 221
Utang hipotik 222
Modal 300
Modal pemilik 311
Prive pemilik 312
Pendapatan 400
Pendapatan jasa/usaha 411
Pendapatan lain-lain 412
Beban-beban 500
Beban gaji 511
Beban air, listrik, dan telepon 512
Beban pajak 513
Beban bunga 514
POSTING101!$H$99
CREDIT
0
POSTING101!$I$99