Neraca Saldo Penyesuaian Neraca saldo

Kode Akun Nama Akun disesuaikan

Debit Kredit Debit Kredit Debit Kredit
111 Kas 67,500 - - - 67,500 -
Piutang
112 32,500 - - 32,500 -
usaha
Perlengkapa
113 n
5,000 - - 3,000 2,000 -

Sewa
114 dibayar di 12,000 - - 4,000 8,000 -
muka
Peralatan
121 50,000 - - - 50,000 -
salon
Ak. Peny.
122 Peralatan - 10,000 - 10,000 - 20,000
salon
Utang
211 - 15,400 - - - 15,400
usaha
Pinjaman
221 uang usaha - 60,000 - - - 60,000
mikro
Modal
311 Poppy - 30,000 - - - 30,000
Dharsono

312 Prive Popy 2,500 - - - 2,500 -

Dharsono
Pendapata
411 - 68,000 - - - 68,000
n salon
511 Beban gaji 3,600 - 3,000 - 6,600 -
Beban
512 bunga
1,800 - 2,400 - 4,200 -

Beban
513 air/listrik/t 2,500 - - - 2,500 -
elepon
Beban
514 6,000 - - - 6,000 -
rupa-rupa
183,400 183,400
Beban
515 perlengkap 3,000 - 3,000 -
an
Beban
516 4,000 - 4,000 -
sewa
Beban
peny.
517 10,000 - 10,000 -
Peralatan
salon
 Utang
212 - 2,400 - 2,400
bunga
213 Utang gaji - 3,000 - 3,000
Utang
214 cleaning - 1,500 - 1,500
service
Beban
518 cleaning 1,500 - 1,500 -
service
Sub Total 23,900 23,900 200,300 200,300
Laba
Total
 Laba-Rugi Neraca

Debit Kredit Debit Kredit

- - 67,500 -

- - 32,500 -

- - 2,000 -

- - 8,000 -

- - 50,000 -

- - - 20,000

- - - 15,400

- - - 60,000

- - - 30,000

- - 2,500 -

- 68,000 - -

6,600 - - -

4,200 - - -

2,500 - - -

6,000 - - -

3,000 - - -

4,000 - - -

10,000 - - -
 - - - 2,400

- - - 3,000

- - - 1,500

1,500 - - -

37,800 68,000 162,500 132,300

30,200 - - 30,200
68,000 68,000 162,500 162,500