Bagan Perkiraan

Berikut ini adalah susunan Bagan Perkiraan ( Chart of Account)

Bengkel Auto GPV

No Akun Nama Akun

1 Harta
11 Harta lancar
111 Kas
112 Piutang
113 Asuransi Dibayar di muka
114 Perlengkapan bengkel
115 Perlengkapan kantor
12 Harta Tetap
121 Peralatan bengkel
1211 Akumulasi Peny Peralatan Bengkel
122 Peralatan Kantor
1221 Akumulasi Peny Peralatan Kantor
123 Gedung
1231 Akumulasi Peny Gedung
124 Tanah
2 Utang
21 Utang Jangka Pendek
211 Utang usaha
212 Utang Gaji
22 Utang Jangka Panjang
3 Modal
311 Modal Tuan Bram
312 Prive
4 Pendapatan
41 Pendapatan usaha
411 Pendapatan bengkel
42 Pendapatan di luar usaha
421 Pendapatan lain-lain
5 Beban-beban
511 Beban Asuransi
512 Beban Perlengkapan Bengkel
513 Beban Perlengkapan Kantor
514 Beban Peny Peralatan Bengkel
515 Beban Peny Peralatan Kantor
516 Beban Peny Gedung
517 Beban Utilitas
518 Beban Gaji
 6 Laba Rgi
611 Ikhtisar Laba Rugi
Neraca Awal Periode sebelumnya

Bengkel Auto GPV

Neraca
Per 1 Maret 2008

Aktiva
11 Aktiva lancar
111 Kas Rp 14,400,000
112 Piutang Rp 5,500,000
113 Asuransi Dibayar Di muka Rp 1,300,000
114 Perlengkapan Bengkel Rp 14,500,000
115 Perlengkapan Kantor Rp 2,300,000
Jumlah Aktiva Lancar Rp 38,000,000
12 Aktiva Tetap
121 Peralatan Bengkel Rp 27,800,000
1211 Akum Peny Peralatan Bengkel -Rp 1,390,000
Rp 26,410,000
122 Peralatan kantor Rp 3,260,000
1221 Akum Peny Peralatan Kantor -Rp 500,000
Rp 2,760,000
123 Gedung Rp 20,000,000
1231 Akm Peny Gedung -Rp 1,000,000
Rp 19,000,000
124 Tanah Rp 30,000,000
Jumlah Aktiva Tetap Rp 78,170,000
Total Aktiva Rp 116,170,000
gkel Auto GPV
Neraca
1 Maret 2008

Pasiva
21 Hutang Jangka Pendek
211 Hutang Usaha Rp 28,500,000
212 Hutang gaji Rp 2,000,000
Jumlah Hutang jangka pendek Rp 30,500,000
22 Hutang Jangka Panjang Rp -
31 Modal
311 Modal Tn Bram Rp 85,670,000

Total Pasiva Rp 116,170,000

 Bengkel Auto GPV
JURNAL UMUM
Bengkel Auto GPV

TANGGAL NAMA AKUN NO.REK D (Rp)

1 MARET 2008 Beban Gaji 518 IDR 2,000,000.00
1 MARET 2008 Kas 111
1 MARET 2008 Kas 111 IDR 80,000.00
1 MARET 2008 Pendapatan bengkel 411
1 MARET 2008 Kas 111 IDR 120,000.00
1 MARET 2008 Pendapatan bengkel 411
1 MARET 2008 Perlengkapan bengkel 114 IDR 500,000.00
1 MARET 2008 Perlengkapan bengkel 114 IDR 625,000.00
1 MARET 2008 Perlengkapan bengkel 114 IDR 150,000.00
1 MARET 2008 Utang usaha 211
1 MARET 2008 Kas 111 IDR 35,000.00
1 MARET 2008 Pendapatan bengkel 411
1 MARET 2008 Kas 111 IDR 180,000.00
1 MARET 2008 Pendapatan bengkel 411
3 MARET 2008 Kas 111 IDR 100,000.00
3 MARET 2008 Pendapatan bengkel 411
4 MARET 2008 Kas 111 IDR 2,000,000.00
4 MARET 2008 Pendapatan bengkel 411
4 MARET 2008 Kas 111 IDR 5,000,000.00
4 MARET 2008 Pendapatan bengkel 411
5 MARET 2008 Utang usaha 211 IDR 1,000,000.00
5 MARET 2008 Kas 111
5 MARET 2008 Kas 111 IDR 180,000.00
5 MARET 2008 Pendapatan bengkel 411
6 MARET 2008 Utang usaha 211 IDR 3,000,000.00
6 MARET 2008 Kas 111
6 MARET 2008 Kas 111 IDR 180,000.00
6 MARET 2008 Pendapatan bengkel 411
6 MARET 2008 Kas 111 IDR 800,000.00
6 MARET 2008 Pendapatan bengkel 411
7 MARET 2008 Kas 111 IDR 300,000.00
7 MARET 2008 Pendapatan bengkel 411
8 MARET 2008 Piutang 112 IDR 325,000.00
8 MARET 2008 Perlengkapan bengkel 114
8 MARET 2008 Perlengkapan bengkel 114
8 MARET 2008 Perlengkapan bengkel 114
8 MARET 2008 Utang usaha 211 IDR 3,000,000.00
8 MARET 2008 Kas 111
8 MARET 2008 Kas 111 IDR 150,000.00
8 MARET 2008 Pendapatan bengkel 411
 8 MARET 2008 Kas 111 IDR 700,000.00
8 MARET 2008 Pendapatan bengkel 411
8 MARET 2008 Kas 111 IDR 100,000.00
8 MARET 2008 Piutang 112
10 MARET 2008 Kas 111 IDR 500,000.00
10 MARET 2008 Piutang 112
10 MARET 2008 Kas 111 IDR 130,000.00
10 MARET 2008 Pendapatan bengkel 411
11 MARET 2008 Kas 111 IDR 900,000.00
11 MARET 2008 Piutang 112
11 MARET 2008 Kas 111 IDR 400,000.00
11 MARET 2008 Pendapatan bengkel 411
12 MARET 2008 Perlengkapan bengkel 114 IDR 1,200,000.00
12 MARET 2008 Kas 111
12 MARET 2008 Kas 111 IDR 600,000.00
12 MARET 2008 Piutang 112 IDR 200,000.00
12 MARET 2008 Pendapatan bengkel 411
13 MARET 2008 Kas 111 IDR 600,000.00
13 MARET 2008 Piutang 112
13 MARET 2008 Kas 111 IDR 500,000.00
13 MARET 2008 Pendapatan bengkel 411
14 MARET 2008 Kas 111 IDR 80,000.00
14 MARET 2008 Pendapatan bengkel 411
15 MARET 2008 Prive 312 IDR 1,000,000.00
15 MARET 2008 Kas 111
15 MARET 2008 Kas 111 IDR 200,000.00
15 MARET 2008 Pendapatan bengkel 411
17 MARET 2008 Beban Utilitas 517 IDR 255,000.00
17 MARET 2008 Kas 111
17 MARET 2008 Kas 111 IDR 1,000,000.00
17 MARET 2008 Piutang 112
18 MARET 2008 Beban Utilitas 517 IDR 95,000.00
18 MARET 2008 Kas 111
18 MARET 2008 Beban Utilitas 517 IDR 155,000.00
18 MARET 2008 Kas 111
18 MARET 2008 Kas 111 IDR 275,000.00
18 MARET 2008 Pendapatan bengkel 411
19 MARET 2008 Kas 111 IDR 1,000,000.00
19 MARET 2008 Piutang 112
19 MARET 2008 Utang usaha 211 IDR 1,000,000.00
19 MARET 2008 Kas 111
20 MARET 2008 Prive 312 IDR 500,000.00
20 MARET 2008 Kas 111
20 MARET 2008 Kas 111 IDR 300,000.00
20 MARET 2008 Piutang 112 IDR 100,000.00
20 MARET 2008 Pendapatan bengkel 411
20 MARET 2008 Kas 111 IDR 1,600,000.00
20 MARET 2008 Pendapatan bengkel 411
22 MARET 2008 Kas 111 IDR 600,000.00
22 MARET 2008 Pendapatan bengkel 411
22 MARET 2008 Kas 111 IDR 1,300,000.00
22 MARET 2008 Pendapatan bengkel 411
24 MARET 2008 Kas 111 IDR 120,000.00
24 MARET 2008 Pendapatan bengkel 411
24 MARET 2008 Utang usaha 211 IDR 2,000,000.00
24 MARET 2008 Kas 111
25 MARET 2008 Kas 111 IDR 195,000.00
25 MARET 2008 Pendapatan bengkel 411
25 MARET 2008 Perlengkapan bengkel 114 IDR 10,500,000.00
25 MARET 2008 Perlengkapan bengkel 114 IDR 250,000.00
25 MARET 2008 Utang usaha 211
26 MARET 2008 Perlengkapan kantor 115 IDR 300,000.00
26 MARET 2008 Kas 111
26 MARET 2008 Kas 111 IDR 2,600,000.00
26 MARET 2008 Pendapatan bengkel 411
27 MARET 2008 Kas 111 IDR 180,000.00
27 MARET 2008 Pendapatan bengkel 411
27 MARET 2008 Kas 111 IDR 300,000.00
27 MARET 2008 Pendapatan bengkel 411
27 MARET 2008 Kas 111 IDR 60,000.00
27 MARET 2008 Pendapatan bengkel 411
28 MARET 2008 Prive 312 IDR 500,000.00
28 MARET 2008 Kas 111
28 MARET 2008 Kas 111 IDR 1,600,000.00
28 MARET 2008 Pendapatan bengkel 411
29 MARET 2008 Kas 111 IDR 85,000.00
29 MARET 2008 Pendapatan bengkel 411
29 MARET 2008 Kas 111 IDR 400,000.00
29 MARET 2008 Pendapatan bengkel 411
29 MARET 2008 Kas 111 IDR 120,000.00
29 MARET 2008 Pendapatan bengkel 411
31 MARET 2008 Kas 111 IDR 1,800,000.00
31 MARET 2008 Pendapatan bengkel 411
TOTAL IDR 56,025,000.00
GPV
UM
GPV

K (Rp)

IDR 2,000,000.00

IDR 80,000.00

IDR 120,000.00

IDR 1,275,000.00

IDR 35,000.00

IDR 180,000.00

IDR 100,000.00

IDR 2,000,000.00

IDR 5,000,000.00

IDR 1,000,000.00

IDR 180,000.00

IDR 3,000,000.00

IDR 180,000.00

IDR 800,000.00

IDR 300,000.00

IDR 100,000.00
IDR 150,000.00
IDR 75,000.00

IDR 3,000,000.00

IDR 150,000.00
IDR 700,000.00

IDR 100,000.00

IDR 500,000.00

IDR 130,000.00

IDR 900,000.00

IDR 400,000.00

IDR 1,200,000.00

IDR 800,000.00

IDR 600,000.00

IDR 500,000.00

IDR 80,000.00

IDR 1,000,000.00

IDR 200,000.00

IDR 255,000.00

IDR 1,000,000.00

IDR 95,000.00

IDR 155,000.00

IDR 275,000.00

IDR 1,000,000.00

IDR 1,000,000.00

IDR 500,000.00
IDR 400,000.00

IDR 1,600,000.00

IDR 600,000.00

IDR 1,300,000.00

IDR 120,000.00

IDR 2,000,000.00

IDR 195,000.00

IDR 10,750,000.00

IDR 300,000.00

IDR 2,600,000.00

IDR 180,000.00

IDR 300,000.00

IDR 60,000.00

IDR 500,000.00

IDR 1,600,000.00

IDR 85,000.00

IDR 400,000.00

IDR 120,000.00
IDR -
IDR 1,800,000.00
IDR 56,025,000.00
 BENGKEL AUTO GPV
BUKU BESAR
PER 31 MARET 2008

KAS : 111
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
1 MARET 2008 Kas JU - 1 IDR 2,000,000.00
1 MARET 2008 Kas JU - 1 IDR 80,000.00
1 MARET 2008 Kas JU - 1 IDR 120,000.00
1 MARET 2008 Kas JU - 1 IDR 35,000.00
1 MARET 2008 Kas JU - 1 IDR 180,000.00
3 MARET 2008 Kas JU - 1 IDR 100,000.00
4 MARET 2008 Kas JU - 1 IDR 2,000,000.00
4 MARET 2008 Kas JU - 1 IDR 5,000,000.00
5 MARET 2008 Kas JU - 1 IDR 1,000,000.00
5 MARET 2008 Kas JU - 1 IDR 180,000.00
6 MARET 2008 Kas JU - 1 IDR 3,000,000.00
6 MARET 2008 Kas JU - 1 IDR 180,000.00
6 MARET 2008 Kas JU - 1 IDR 800,000.00
7 MARET 2008 Kas JU - 1 IDR 300,000.00
8 MARET 2008 Kas JU - 1 IDR 3,000,000.00
8 MARET 2008 Kas JU - 1 IDR 150,000.00
8 MARET 2008 Kas JU - 1 IDR 700,000.00
8 MARET 2008 Kas JU - 1 IDR 100,000.00
10 MARET 2008 Kas JU - 1 IDR 500,000.00
10 MARET 2008 Kas JU - 1 IDR 130,000.00
11 MARET 2008 Kas JU - 1 IDR 900,000.00
11 MARET 2008 Kas JU - 1 IDR 400,000.00
12 MARET 2008 Kas JU - 1 IDR 1,200,000.00
12 MARET 2008 Kas JU - 1 IDR 600,000.00
13 MARET 2008 Kas JU - 1 IDR 600,000.00
13 MARET 2008 Kas JU - 1 IDR 500,000.00
14 MARET 2008 Kas JU - 1 IDR 80,000.00
15 MARET 2008 Kas JU - 1 IDR 1,000,000.00
15 MARET 2008 Kas JU - 1 IDR 200,000.00
17 MARET 2008 Kas JU - 1 IDR 255,000.00
17 MARET 2008 Kas JU - 1 IDR 1,000,000.00
18 MARET 2008 Kas JU - 1 IDR 95,000.00
18 MARET 2008 Kas JU - 1 IDR 155,000.00
18 MARET 2008 Kas JU - 1 IDR 275,000.00
19 MARET 2008 Kas JU - 1 IDR 1,000,000.00
19 MARET 2008 Kas JU - 1 IDR 1,000,000.00
20 MARET 2008 Kas JU - 1 IDR 500,000.00
20 MARET 2008 Kas JU - 1 IDR 300,000.00
20 MARET 2008 Kas JU - 1 IDR 1,600,000.00
22 MARET 2008 Kas JU - 1 IDR 600,000.00
22 MARET 2008 Kas JU - 1 IDR 1,300,000.00
24 MARET 2008 Kas JU - 1 IDR 120,000.00
24 MARET 2008 Kas JU - 1 IDR 2,000,000.00
25 MARET 2008 Kas JU - 1 IDR 195,000.00
26 MARET 2008 Kas JU - 1 IDR 300,000.00
26 MARET 2008 Kas JU - 1 IDR 2,600,000.00
27 MARET 2008 Kas JU - 1 IDR 180,000.00
27 MARET 2008 Kas JU - 1 IDR 300,000.00
27 MARET 2008 Kas JU - 1 IDR 60,000.00
28 MARET 2008 Kas JU - 1 IDR 500,000.00
28 MARET 2008 Kas JU - 1 IDR 1,600,000.00
29 MARET 2008 Kas JU - 1 IDR 85,000.00
29 MARET 2008 Kas JU - 1 IDR 400,000.00
29 MARET 2008 Kas JU - 1 IDR 120,000.00
31 MARET 2008 Kas JU - 1 IDR 1,800,000.00 IDR -
TOTAL IDR 27,370,000.00 IDR 16,005,000.00
PIUTANG : 112
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
8 MARET 2008 Piutang JU - 1 IDR 325,000.00
8 MARET 2008 Piutang JU - 1 IDR 100,000.00
10 MARET 2008 Piutang JU - 1 IDR 500,000.00
11 MARET 2008 Piutang JU - 1 IDR 900,000.00
12 MARET 2008 Piutang JU - 1 IDR 200,000.00
13 MARET 2008 Piutang JU - 1 IDR 600,000.00
17 MARET 2008 Piutang JU - 1 IDR 1,000,000.00
19 MARET 2008 Piutang JU - 1 IDR 1,000,000.00
20 MARET 2008 Piutang JU - 1 IDR 100,000.00
TOTAL IDR 625,000.00 IDR 4,100,000.00
PERLENGKAPAN BENGKEL : 114
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
1 MARET 2008 Perlengkapan bengkel JU - 1 IDR 500,000.00
1 MARET 2008 Perlengkapan bengkel JU - 1 IDR 625,000.00
1 MARET 2008 Perlengkapan bengkel JU - 1 IDR 150,000.00
8 MARET 2008 Perlengkapan bengkel JU - 1 IDR 100,000.00
8 MARET 2008 Perlengkapan bengkel JU - 1 IDR 150,000.00
8 MARET 2008 Perlengkapan bengkel JU - 1 IDR 75,000.00
12 MARET 2008 Perlengkapan bengkel JU - 1 IDR 1,200,000.00
25 MARET 2008 Perlengkapan bengkel JU - 1 IDR 10,500,000.00
25 MARET 2008 Perlengkapan bengkel JU - 1 IDR 250,000.00
TOTAL IDR 13,225,000.00 IDR 325,000.00
PERLENGKAPAN KANTOR : 115
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
26 MARET 2008 #N/A JU - 1 IDR 300,000.00
TOTAL IDR 300,000.00 IDR -
 UTANG USAHA : 211
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
1 MARET 2008 Utang usaha JU - 1 IDR 1,275,000.00
5 MARET 2008 Utang usaha JU - 1 IDR 1,000,000.00
6 MARET 2008 Utang usaha JU - 1 IDR 3,000,000.00
8 MARET 2008 Utang usaha JU - 1 IDR 3,000,000.00
19 MARET 2008 Utang usaha JU - 1 IDR 1,000,000.00
24 MARET 2008 Utang usaha JU - 1 IDR 2,000,000.00
25 MARET 2008 Utang usaha JU - 1 IDR 10,750,000.00
TOTAL IDR 10,000,000.00 IDR 12,025,000.00
PRIVE : 312
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
15 MARET 2008 Prive JU - 1 IDR 1,000,000.00
20 MARET 2008 Prive JU - 1 IDR 500,000.00
28 MARET 2008 Prive JU - 1 IDR 500,000.00
TOTAL IDR 2,000,000.00 IDR -
PENDAPATAN BENGKEL : 411
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
1 MARET 2008 Pendapatan bengkel JU - 1 IDR 80,000.00
1 MARET 2008 Pendapatan bengkel JU - 1 IDR 120,000.00
1 MARET 2008 Pendapatan bengkel JU - 1 IDR 35,000.00
1 MARET 2008 Pendapatan bengkel JU - 1 IDR 180,000.00
3 MARET 2008 Pendapatan bengkel JU - 1 IDR 100,000.00
4 MARET 2008 Pendapatan bengkel JU - 1 IDR 2,000,000.00
4 MARET 2008 Pendapatan bengkel JU - 1 IDR 5,000,000.00
5 MARET 2008 Pendapatan bengkel JU - 1 IDR 180,000.00
6 MARET 2008 Pendapatan bengkel JU - 1 IDR 180,000.00
6 MARET 2008 Pendapatan bengkel JU - 1 IDR 800,000.00
7 MARET 2008 Pendapatan bengkel JU - 1 IDR 300,000.00
8 MARET 2008 Pendapatan bengkel JU - 1 IDR 150,000.00
8 MARET 2008 Pendapatan bengkel JU - 1 IDR 700,000.00
10 MARET 2008 Pendapatan bengkel JU - 1 IDR 130,000.00
11 MARET 2008 Pendapatan bengkel JU - 1 IDR 400,000.00
12 MARET 2008 Pendapatan bengkel JU - 1 IDR 800,000.00
13 MARET 2008 Pendapatan bengkel JU - 1 IDR 500,000.00
14 MARET 2008 Pendapatan bengkel JU - 1 IDR 80,000.00
15 MARET 2008 Pendapatan bengkel JU - 1 IDR 200,000.00
18 MARET 2008 Pendapatan bengkel JU - 1 IDR 275,000.00
20 MARET 2008 Pendapatan bengkel JU - 1 IDR 400,000.00
20 MARET 2008 Pendapatan bengkel JU - 1 IDR 1,600,000.00
22 MARET 2008 Pendapatan bengkel JU - 1 IDR 600,000.00
22 MARET 2008 Pendapatan bengkel JU - 1 IDR 1,300,000.00
24 MARET 2008 Pendapatan bengkel JU - 1 IDR 120,000.00
25 MARET 2008 Pendapatan bengkel JU - 1 IDR 195,000.00
26 MARET 2008 Pendapatan bengkel JU - 1 IDR 2,600,000.00
27 MARET 2008 Pendapatan bengkel JU - 1 IDR 180,000.00
27 MARET 2008 Pendapatan bengkel JU - 1 IDR 300,000.00
27 MARET 2008 Pendapatan bengkel JU - 1 IDR 60,000.00
28 MARET 2008 Pendapatan bengkel JU - 1 IDR 1,600,000.00
29 MARET 2008 Pendapatan bengkel JU - 1 IDR 85,000.00
29 MARET 2008 Pendapatan bengkel JU - 1 IDR 400,000.00
29 MARET 2008 Pendapatan bengkel JU - 1 IDR 120,000.00
31 MARET 2008 Pendapatan bengkel JU - 1 IDR 1,800,000.00
TOTAL IDR - IDR 23,570,000.00
BEBAN UTILITAS : 517
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
17 MARET 2008 Beban Utilitas JU - 1 IDR 255,000.00
18 MARET 2008 Beban Utilitas JU - 1 IDR 95,000.00
18 MARET 2008 Beban Utilitas JU - 1 IDR 155,000.00
TOTAL IDR 505,000.00 IDR -
BEBAN GAJI : 518
TANGGAL NAMA AKUN NO.REK D (Rp) K (Rp)
1 MARET 2008 Beban Gaji JU - 1 IDR 2,000,000.00
TOTAL IDR 2,000,000.00 IDR -
 TOTAL
IDR (2,000,000.00)
IDR (1,920,000.00)
IDR (1,800,000.00)
IDR (1,765,000.00)
IDR (1,585,000.00)
IDR (1,485,000.00)
IDR 515,000.00
IDR 5,515,000.00
IDR 4,515,000.00
IDR 4,695,000.00
IDR 1,695,000.00
IDR 1,875,000.00
IDR 2,675,000.00
IDR 2,975,000.00
IDR (25,000.00)
IDR 125,000.00
IDR 825,000.00
IDR 925,000.00
IDR 1,425,000.00
IDR 1,555,000.00
IDR 2,455,000.00
IDR 2,855,000.00
IDR 1,655,000.00
IDR 2,255,000.00
IDR 2,855,000.00
IDR 3,355,000.00
IDR 3,435,000.00
IDR 2,435,000.00
IDR 2,635,000.00
IDR 2,380,000.00
IDR 3,380,000.00
IDR 3,285,000.00
IDR 3,130,000.00
IDR 3,405,000.00
IDR 4,405,000.00
IDR 3,405,000.00
IDR 2,905,000.00
IDR 3,205,000.00
IDR 4,805,000.00
 IDR 5,405,000.00
IDR 6,705,000.00
IDR 6,825,000.00
IDR 4,825,000.00
IDR 5,020,000.00
IDR 4,720,000.00
IDR 7,320,000.00
IDR 7,500,000.00
IDR 7,800,000.00
IDR 7,860,000.00
IDR 7,360,000.00
IDR 8,960,000.00
IDR 9,045,000.00
IDR 9,445,000.00
IDR 9,565,000.00
IDR 11,365,000.00
IDR 11,365,000.00

TOTAL
IDR 325,000.00
IDR 225,000.00
IDR (275,000.00)
IDR (1,175,000.00)
IDR (975,000.00)
IDR (1,575,000.00)
IDR (2,575,000.00)
IDR (3,575,000.00)
IDR (3,475,000.00)
IDR (3,475,000.00)
APAN BENGKEL : 114
TOTAL
IDR 500,000.00
IDR 1,125,000.00
IDR 1,275,000.00
IDR 1,175,000.00
IDR 1,025,000.00
IDR 950,000.00
IDR 2,150,000.00
IDR 12,650,000.00
IDR 12,900,000.00
IDR 12,900,000.00
APAN KANTOR : 115
TOTAL
IDR 300,000.00
IDR 300,000.00
 TOTAL
IDR (1,275,000.00)
IDR (275,000.00)
IDR 2,725,000.00
IDR 5,725,000.00
IDR 6,725,000.00
IDR 8,725,000.00
IDR (2,025,000.00)
IDR (2,025,000.00)

TOTAL
IDR 1,000,000.00
IDR 1,500,000.00
IDR 2,000,000.00
IDR 2,000,000.00
TAN BENGKEL : 411
TOTAL
IDR (80,000.00)
IDR (200,000.00)
IDR (235,000.00)
IDR (415,000.00)
IDR (515,000.00)
IDR (2,515,000.00)
IDR (7,515,000.00)
IDR (7,695,000.00)
IDR (7,875,000.00)
IDR (8,675,000.00)
IDR (8,975,000.00)
IDR (9,125,000.00)
IDR (9,825,000.00)
IDR (9,955,000.00)
IDR (10,355,000.00)
IDR (11,155,000.00)
IDR (11,655,000.00)
IDR (11,735,000.00)
IDR (11,935,000.00)
IDR (12,210,000.00)
IDR (12,610,000.00)
IDR (14,210,000.00)
IDR (14,810,000.00)
IDR (16,110,000.00)
IDR (16,230,000.00)
IDR (16,425,000.00)
IDR (19,025,000.00)
 IDR (19,205,000.00)
IDR (19,505,000.00)
IDR (19,565,000.00)
IDR (21,165,000.00)
IDR (21,250,000.00)
IDR (21,650,000.00)
IDR (21,770,000.00)
IDR (23,570,000.00)
IDR (23,570,000.00)
ILITAS : 517
TOTAL
IDR 255,000.00
IDR 350,000.00
IDR 505,000.00
IDR 505,000.00

IDR 2,000,000.00
IDR 2,000,000.00
 BENGKEL AUTO GPV
NERACA SALDO
PER 31 MARET 2008

NO.REK KETERANGAN DEBIT (RP) KREDIT (RP)

111 KAS Rp 11,365,000.00
112 PIUTANG Rp (3,475,000.00)
114 PERLENGKAPAN BENGKEL Rp 12,900,000.00
115 PERLENGKAPAN KANTOR Rp 300,000.00
211 UTANG USAHA Rp (2,025,000.00)
312 PRIVE Rp 2,000,000.00
411 PENDAPATAN BENGKEL Rp (23,570,000.00)
517 BEBAN UTILITAS Rp 505,000.00
518 BEBAN GAJI Rp 2,000,000.00
TOTAL Rp 25,595,000.00 Rp (25,595,000.00)
NO.REK NAMA AKUN
111 KAS
112 PIUTANG
114 PERLENGKAPAN BENGKEL
115 PERLENGKAPAN KANTOR
211 UTANG USAHA
312 PRIVE
411 PENDAPATAN BENGKEL
517 BEBAN UTILITAS
518 BEBAN GAJI