kas

Tgl keterangan Ref Debit

1 saldo awal J.U 10,000,000

8 beban gaji J.U
10 pendapatan jasa J.U 2,500,000
12 beban sewa gedung J.U
14 utang usaha J.U
15 peralatan J.U
18 beban gaji karyawan J.U
25 piutang usaha J.U 2,000,000
26 beban tlp air listrik J.U
27 beban gaji karyawan J.U
28 piutang usaha J.U 4,500,000
29 pendapatan jasa J.U 2,500,000
30 prive J.U

piutang usaha
Tgl keterangan Ref Debit

pendapatan juasa 5,000,000

pendapatan jasa 1,500,000
kas
 perlengkapan
Tgl keterangan Ref Debit

saldo awal 1,500,000

kas 500,000

peralatan
Tgl keterangan Ref Debit

saldo awal 8,000,000

kas 5,000,000

akumulasi penyusutan peralatan

Tgl keterangan Ref Debit

saldo awal
 gedung
Tgl keterangan Ref Debit

saldo awal 10,000,000

utang usaha
Tgl keterangan Ref Debit

saldo awal
perlengkapan
kas 6,000,000

modal zhafira
Tgl keterangan Ref Debit

saldo awal
 prive
Tgl keterangan Ref Debit

kas 1,000,000

pendapatan jasa
Tgl keterangan Ref Debit

kas
piutang usaha
kas
kas

beban gaji
Tgl keterangan Ref Debit

kas 100,000
18 kas 100,000
kas 100,000
 beban sewa gedung
Tgl keterangan Ref Debit

kas 750,000

beban listrik, tlp, air

Tgl keterangan Ref Debit

kas 600,000
 Bu zafira salon
buku besar
bulan berakhir desember

1:01:01
saldo
Kredit
Debit Kredit
10,000,000
100,000 9,900,000
12,400,000
750,000 11,650,000
6,000,000 5,650,000
5,000,000 650,000
100,000 550,000
2,550,000
600,000 1,950,000
100,000 1,850,000
6,350,000
8,850,000
1,000,000 7,850,000

1:01:02
saldo
Kredit
Debit Kredit
5,000,000
6,500,000
4,500,000 2,000,000
 1:01:03
saldo
Kredit
Debit Kredit
1,500,000
2,000,000

1:02:01
saldo
Kredit
Debit Kredit
8,000,000
13,000,000

1:02:02
saldo
Kredit
Debit Kredit
2,000,000 2,000,000
 1:02:03
saldo
Kredit
Debit Kredit
10,000,000

2:01:01
saldo
Kredit
Debit Kredit
10,000,000 10,000,000
500,000 10,500,000
4,500,000

3:01:01
saldo
Kredit
Debit Kredit
17,500,000 17,500,000
 3:01:02
saldo
Kredit
Debit Kredit
1,000,000

4:01:01
saldo
Kredit
Debit Kredit
2,500,000 2,500,000
5,000,000 7,500,000
3,500,000 11,000,000
2,500,000 13,500,000

5:01:01
saldo
Kredit
Debit Kredit
100,000
200,000
300,000
 5:01:02
saldo
Kredit
Debit Kredit
750,000

5:01:03
saldo
Kredit
Debit Kredit
600,000
 Bu zafira salon
buku besar
bulan berakhir desember 2016

Neraca saldo

No Akun Nama Akun Debet Kredit

1:01:01 Kas 7,850,000

1:01:02 piutang usaha 2,000,000
1:01:03 Perlengkapan 2,000,000
1:02:01 peralatan 13,000,000
1:02:02 ak. Penyusutan peralat 2,000,000
1:02:03 Gedung 10,000,000
2:01:01 utang usaha 4,500,000
3:01:01 Modal usaha 17,500,000
3:01:02 Prive 1,000,000
4:01:01 Pendapatan jasa 13,500,000
5:01:01 Beban gaji 300,000
5:01:02 Beban sewa gedung 750,000
5:01:03 beban tlp air listrik 600,000
Total
37,500,000 37,500,000