Bengkel Servis dan Reparasi Mobil Rudi

Buku Besar
Periode September 2019
Nama Akun: Kas No. Akun: 111
Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
S 1 Setoran modal IDR 10,000,000.00 IDR - IDR 10,000,000.00 IDR -
e 1 Beli peralatan bengkel IDR - IDR 2,000,000.00 IDR 8,000,000.00 IDR -
p 1 Beli perlengkapan bengkel IDR - IDR 750,000.00 IDR 7,250,000.00 IDR -
t 2 Bayar sewa IDR - IDR 3,000,000.00 IDR 4,250,000.00 IDR -
e 4 Menerima servis IDR 800,000.00 IDR - IDR 5,050,000.00 IDR -
m 5 Menerima servis IDR 4,000,000.00 IDR - IDR 9,050,000.00 IDR -
b 6 Bayar gaji IDR - IDR 150,000.00 IDR 8,900,000.00 IDR -
e 9 Bayar utang usaha IDR - IDR 1,500,000.00 IDR 7,400,000.00 IDR -
r 10 Bayar telephone IDR - IDR 20,000.00 IDR 7,380,000.00 IDR -

Nama Akun: Piutang Usaha No. Akun: 112

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
September 7 Pengiriman faktur IDR 1,200,000.00 IDR - IDR 1,200,000.00 IDR -

Nama Akun: Perlengkapan Bengkel No. Akun: 113

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
1 Beli perlengkapan bengkel IDR 750,000.00 IDR - IDR 750,000.00 IDR -
September
8 Beli perlengkapan bengkel IDR 600,000.00 IDR - IDR 1,350,000.00 IDR -

Nama Akun: Peralatan Bengkel No. Akun: 121

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
1 Beli peralatan bengkel IDR 2,000,000.00 IDR - IDR 2,000,000.00 IDR -
September
3 Beli peralatan bengkel IDR 1,500,000.00 IDR - IDR 3,500,000.00 IDR -

Nama Akun: Utang Usaha No. Akun: 211

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
3 Beli peralatan bengkel IDR - IDR 1,500,000.00 IDR - IDR 1,500,000.00
September 8 Beli perlengkapan bengkel IDR - IDR 600,000.00 IDR - IDR 2,100,000.00
9 Bayar utang usaha IDR 1,500,000.00 IDR - IDR - IDR 600,000.00

Nama Akun: Modal Rudi No. Akun: 311

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
September 1 Setoran awal IDR - IDR 10,000,000.00 IDR - IDR 10,000,000.00

Nama Akun: Pendapatan Servis No. Akun: 411

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
4 Menerima servis IDR - IDR 800,000.00 IDR - IDR 800,000.00
September 5 Menerima servis IDR - IDR 4,000,000.00 IDR - IDR 4,800,000.00
7 Menerima servis IDR - IDR 1,200,000.00 IDR - IDR 6,000,000.00

Nama Akun: Beban Sewa No. Akun: 511

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
September 2 Bayar sewa IDR 3,000,000.00 IDR - IDR 3,000,000.00 IDR -

Nama Akun: Beban Gaji No. Akun: 512

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
September 6 Bayar gaji IDR 150,000.00 IDR - IDR 150,000.00 IDR -

Nama Akun: Beban Telephone No. Akun: 513

Tanggal Saldo
Keterangan Ref Debet Kredit
2019 Debet Kredit
September 10 Bayar telephone IDR 20,000.00 IDR - IDR 20,000.00 IDR -
 Bengkel Servis dan Reparasi Mobil Rudi
Neraca Saldo
Periode September 2019
No. Akun Nama Akun Debet Kredit
111 Kas IDR 7,380,000.00 IDR -
112 Piutang Usaha IDR 1,200,000.00 IDR -
113 Perlengkapan Bengkel IDR 1,350,000.00 IDR -
121 Peralatan Bengkel IDR 3,500,000.00 IDR -
211 Utang Usaha IDR - IDR 600,000.00
311 Modal Rudi IDR - IDR 10,000,000.00
411 Pendapatan Servis IDR - IDR 6,000,000.00
511 Beban Sewa IDR 3,000,000.00 IDR -
512 Beban Gaji IDR 150,000.00 IDR -
513 Beban Telephone IDR 20,000.00 IDR -
Jumlah IDR 16,600,000.00 IDR 16,600,000.00