Buku Besar
Periode 31 Desember 2018
Saldo
1 Tambahan modal usaha Rp5,000,000
2018 3 Penerimaan pendapatan Rp2,340,000
Desember 4 Penerimaan pendapatan Rp3,450,000
5 Penerimaan pendapatan Rp5,120,000
7 Pembayaran beban sewa Rp12,000,000
8 Pembayaran beban iklan Rp1,000,000
10 Penerimaan pendapatan Rp4,560,000
11 Penerimaan pendapatan Rp2,400,000
13 Pembayaran beban listrik Rp890,000
14 Penerimaan pendapatan Rp3,200,000
15 Penerimaan pendapatan Rp1,670,000
17 Pembayaran beban air Rp420,000
18 Penerimaan pendapatan Rp6,720,000
19 Pembayaran utang usaha Rp2,500,000
20 Pembayaran beban telepon Rp360,000
23 Penerimaan pendapatan Rp1,500,000
25 Pembayaran beban gaji Rp3,500,000
26 Penerimaan pendapatan Rp3,150,000
27 Penerimaan pendapatan Rp1,600,000
29 Pembayaran beban asuransi Rp1,000,000
30 Penerimaan pendapatan Rp1,260,000
31 Pengambilan prive Rp800,000
Saldo
Rp5,000,000
Rp7,340,000
Rp10,790,000
Rp15,910,000
Rp3,910,000
Rp2,910,000
Rp7,470,000
Rp9,870,000
Rp8,980,000
Rp12,180,000
Rp13,850,000
Rp13,430,000
Rp20,150,000
Rp17,650,000
Rp17,290,000
Rp18,790,000
Rp15,290,000
Rp18,440,000
Rp20,040,000
Rp19,040,000
Rp20,300,000
Rp19,500,000
No.Akun : 112
Saldo
Rp2,100,000
Rp3,640,000
No.Akun : 115
Saldo
Rp2,000,000
No.Akun : 211
Saldo
Saldo
Rp2,000,000
Rp4,500,000
No.Akun : 310
Saldo
Rp5,000,000
No.Akun : 410
Saldo
Rp2,340,000
Rp5,790,000
Rp10,910,000
Rp15,470,000
Rp17,870,000
Rp21,070,000
Rp22,740,000
Rp29,460,000
Rp31,560,000
Rp33,060,000
Rp36,210,000
Rp37,810,000
Rp39,350,000
Rp40,610,000
No.Akun : 511
Saldo
Rp12,000,000
No.Akun : 512
Saldo
Rp1,000,000
No.Akun : 513
Saldo
Rp890,000
No.Akun : 514
Saldo
Rp360,000
No.Akun : 515
Saldo
Rp420,000
No.Akun : 516
Saldo
Rp3,500,000
Saldo
Rp1,000,000
Bengkel Andi
Neraca Saldo
Periode 31 Desember 2018
Nomor Akun Nama Akun Debet Kredit
111 Kas Rp19,500,000 -
112 Piutang usaha Rp3,640,000 -
113 Perlengkapan Rp2,000,000 -
211 Utang usaha - Rp4,500,000
310 Modal Tn. Andi - Rp5,000,000
320 Prive Tn. Andi Rp800,000 -
410 Pendapatan jasa - Rp40,610,000
511 Beban gaji Rp3,500,000 -
512 Beban sewa Rp12,000,000 -
513 Beban listrik Rp890,000 -
514 Beban air Rp420,000 -
515 Beban telepon Rp360,000 -
516 Beban asuransi Rp1,000,000 -
Beban iklan Rp1,000,000 -
Jumlah Rp45,110,000 Rp50,110,000