NERACA

NO. AKUN NAMA AKUN

D K
11 Kas 2,500,000
12 Piutang 500,000
13 Perlengkapan 500,000
14 Asuransi dibayar di muka 240,000
15 Peralatan 3,500,000
16 Akumulasi penyusutan peralatan 700,000
21 Utang 1,800,000
31 Modal Tutty 2,100,000
32 Prive Tutty 200,000
41 Pendapatan Modeste 3,790,000
51 Beban Upah 400,000
52 Beban Sewa 300,000
53 Beban Iklan 100,000
59 Beban lain-lain 150,000
JUMLAH 8,390,000 8,390,000
22 Hutang beban upah
24 Hutang beban iklan
54 Beban perlengkapan
55 Beban asuransi
56 Beban penyusutan peralatan
JUMLAH
 AJP NSD
D K D K
2,500,000
500,000
300,000 200,000
100,000 140,000
3,500,000
300,000 1,000,000
1,800,000
2,100,000
200,000
3,790,000
50,000 450,000
300,000
25,000 125,000
150,000

50,000 50,000
25,000 25,000
300,000 300,000
100,000 100,000
300,000 300,000
775,000 775,000 8,765,000 8,765,000