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DAFTAR AKUN

SALDO AWAL
KODE NAMA AKUN POS SN
DEBET
1-000 AKTIVA NRC Db
1-100 Aktiva Lancar NRC Db
1-110 Kas Rupiah NRC Db
1-120 Kas di BCA NRC Db
1-130 Piutang Usaha NRC Db
1-200 Aktiva Tetap NRC Db
1-210 Tanah NRC Db
1-220 Bangunan NRC Db
1-230 Kendaraan NRC Db
1-240 Mesin dan Peralatan NRC Db
1-250 Perabot atau Meubel NRC Db
1-221 Akumulasi Penyusutan NRC Db
2-000 Kewajiban NRC Kr
2-100 Hutang Lancar NRC Kr
2-110 Hutang Bank NRC Kr
3-000 Modal NRC Kr
3-100 Modal Awal NRC Kr
3-200 Tambahan Modal NRC Kr
3-300 Prive NRC Kr
3-400 Laba Ditahan NRC Kr
3-500 Laba Periode Berjalan NRC Kr
4-000 Pendapatan LR Kr
4-100 Pendapatan Usaha LR Kr
4-200 Pendapatan Lainnya LR Kr
5-000 Biaya atas Pendapatan LR Db
5-100 Harga Pokok Produksi LR Db
5-200 Biaya Lainnya LR Db
6-000 Biaya Operasional LR Db
6-100 Gaji LR Db
6-200 Listrik, Air dan Telepon LR Db
6-300 Tol dan Parkir LR Db
6-400 Biaya Operasional Lainnya LR Db
7-000 Pendapatan Lainnya LR Kr
7-100 Pendapatan Bunga Bank LR Kr
8-000 Biaya Lainnya LR Db
8-100 Biaya Administrasi LR Db

Balance -
SALDO AWAL
KREDIT

-
NAMA PERUSAHAAN (NH ODE)
Form Jurnal
Periode Januari 2019

Tanggal Ref. Keterangan Kode


01/01/2019 Tambahan Setoran Modal 1-120
01/01/2019 Tambahan Setoran Modal 3-200

02/01/2019 JP-001 Tambahan Kas Kecil 1-110


02/01/2019 JP-001 Tambahan Kas Kecil 1-120

03/01/2019 Penjualan Jasa 1-130


03/01/2019 Penjualan Jasa 4-100

04/01/2019 Biaya Gaji 6-100


04/01/2019 Biaya Gaji 1-120
USAHAAN (NH ODE)
Form Jurnal
ode Januari 2019

Nama Akun Debet Kredit


Kas di BCA 10,000,000
Tambahan Modal 10,000,000

Kas Rupiah 1,000,000


Kas di BCA 1,000,000

Piutang Usaha 1,000,000


Pendapatan Usaha 1,000,000

Gaji 1,500,000
Kas di BCA 1,500,000
NAMA PERUSAHAAN (NH ODE)
Buku Besar
Kas di BCA
Periode Januari 2019

Filter No Tanggal Ref. Keterangan


1 Saldo Awal
1 1 01/01/2019 0 Tambahan Setoran Modal
1 2 02/01/2019 JP-001 Tambahan Kas Kecil
1 3 04/01/2019 0 Biaya Gaji
0 4
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
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0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
RUSAHAAN (NH ODE) Pilih Akun
Buku Besar 1-120 Db
Kas di BCA 0
iode Januari 2019

Debet Kredit Saldo


- - -
10,000,000 - 10,000,000
- 1,000,000 11,000,000
- 1,500,000 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
- - 12,500,000
NAMA PERUSAHAAN (NH ODE)
Neraca Lajur
Periode Januari 2019

Neraca Saldo Penyesuaian


Kode Nama Akun
Debet Kredit Debet
1-000 AKTIVA - - -
1-100 Aktiva Lancar - - -
1-110 Kas Rupiah - - 1,000,000
1-120 Kas di BCA 8,500,000 - -
1-130 Piutang Usaha 1,000,000 - -
1-200 Aktiva Tetap - - -
1-210 Tanah - - -
1-220 Bangunan - - -
1-230 Kendaraan - - -
1-240 Mesin dan Peralatan - - -
1-250 Perabot atau Meubel - - -
1-221 Akumulasi Penyusutan - - -
2-000 Kewajiban - - -
2-100 Hutang Lancar - - -
2-110 Hutang Bank - - -
3-000 Modal - - -
3-100 Modal Awal - - -
3-200 Tambahan Modal - 10,000,000 -
3-300 Prive - - -
3-400 Laba Ditahan - - -
3-500 Laba Periode Berjalan - - -
4-000 Pendapatan - - -
4-100 Pendapatan Usaha - 1,000,000 -
4-200 Pendapatan Lainnya - - -
5-000 Biaya atas Pendapatan - - -
5-100 Harga Pokok Produksi - - -
5-200 Biaya Lainnya - - -
6-000 Biaya Operasional - - -
6-100 Gaji 1,500,000 - -
6-200 Listrik, Air dan Telepon - - -
6-300 Tol dan Parkir - - -
6-400 Biaya Operasional Lainnya - - -
7-000 Pendapatan Lainnya - - -
7-100 Pendapatan Bunga Bank - - -
8-000 Biaya Lainnya - - -
8-100 Biaya Administrasi - - -
Total 11,000,000 11,000,000 1,000,000
AMA PERUSAHAAN (NH ODE)
Neraca Lajur
Periode Januari 2019

Neraca Saldo Setelah


Penyesuaian Laba Rugi Neraca
Penyesuaian
Kredit Debet Kredit Debet Kredit Debet Kredit
- - - - - - -
- - - - - - -
- 1,000,000 - - - 1,000,000 -
1,000,000 7,500,000 - - - 7,500,000 -
- 1,000,000 - - - 1,000,000 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 10,000,000 - - - 10,000,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 1,000,000 - 1,000,000 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 1,500,000 - 1,500,000 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
1,000,000 11,000,000 11,000,000 1,500,000 1,000,000 9,500,000 10,000,000
Rugi 500,000 - 500,000 -
10,000,000 10,000,000
NAMA PERUSAHAAN (NH ODE)
Neraca
Periode

Kode Nama Akun Saldo


1-000 AKTIVA -
1-100 Aktiva Lancar -
1-110 Kas Rupiah 1,000,000
1-120 Kas di BCA 7,500,000
1-130 Piutang Usaha 1,000,000
Total Aktiva Lancar 9,500,000
1-200 Aktiva Tetap -
1-210 Tanah -
1-220 Bangunan -
1-230 Kendaraan -
1-240 Mesin dan Peralatan -
1-250 Perabot atau Meubel -
1-221 Akumulasi Penyusutan -
Total Aktiva Tetap -
TOTAL AKTIVA 9,500,000

2-000 Kewajiban -
2-100 Hutang Lancar -
2-110 Hutang Bank -
Total Kewajiban -

3-000 Modal -
3-100 Modal Awal -
3-200 Tambahan Modal 10,000,000
3-300 Prive -
3-400 Laba Ditahan -
3-500 Laba Periode Berjalan (500,000)

Total Ekuitas 9,500,000


TOTAL KEWAJIBAN DAN EKUITAS 9,500,000
NAMA PERUSAHAAN (NH ODE)
Laba Rugi
Periode: -

Kode Keterangan Saldo


4-000 Pendapatan -
4-100 Pendapatan Usaha 1,000,000
4-200 Pendapatan Lainnya -
Total Pendapatan 1,000,000

5-000 Biaya atas Pendapatan -


5-100 Harga Pokok Produksi -
5-200 Biaya Lainnya -
Total Biaya atas Pendapatan -
Laba Kotor 1,000,000

6-000 Biaya Operasional -


6-100 Gaji 1,500,000
6-200 Listrik, Air dan Telepon -
6-300 Tol dan Parkir -
6-400 Biaya Operasional Lainnya -
Total Biaya Operasional 1,500,000

7-000 Pendapatan Lainnya -


7-100 Pendapatan Bunga Bank -
Total Pendapatan Lainnya -

8-000 Biaya Lainnya -


8-100 Biaya Administrasi -
Total Biaya Lainnya -

Rugi (500,000)