CASH…………… 11 - 300
CASH…………… 11 - 1.500
8 EQUIPMENT………. 17 5.4 00 -
AC.PAYABLE… 21 - 5.400
27 CASH…………….. 11 8.000 -
AC.RECEIVABLE 12 - 8.000
31 MISCEL.EXP……… 59 400 -
CASH…………… 11 - 400
31 SUPPLIES EXP….. 53 250 -
SUPPLIES…….. 16 - 250
31 DEPREC. EXP…… 58 200 -
ACUM.DEPREC. - 200
EQUIPMENT…… 171 -
31 DRAWING 33 1.000 1.000
CASH 11 -
TRANSAKSI JURNAL
LANGSUNG
BUKU BESAR/
ACCOUNT
CASH 1.1
Date Item Ref Debit Date Item Ref Credit
‘07 2 SETORAN 1 90.000 OKT 3 1 300
OKT 11 MODAL 1 7.400 5 1
14
1.500
27 1 8.000 20
1 6.200
24 1 1.000
25 1 2.000
31 1 250
31 1 400
1 1.000
SALDO 90.000
SALDO -
SALDO 50
EQUIPMENT(‘000RP) No.17
Date Item Ref Debit Date Item Ref Credit
OKT 8 1 5.400
24 1 4.200
SALDO 9.600
Accum.Depr.Equipment No.17.1
Date Item Ref Debit Date Item Ref Credit
‘07 31 2 200
TELP.EXPENSES(‘000RP) No.5.5
Date Item Ref Debit Date Item Ref Credit
‘02 25 1 250
ADVERTISING EXPENSES (‘000RP) No.5.7
Date Item Ref Debit Date Item Ref Credit
OKT 20 1 1.000
DRAWING No. 33
Date Item Ref Debit Date Item Ref Credit
OKT 31 2 1.000
OKT 31 2 400
PENYUSUNAN NERACA PERCOBAAN (TRIAL BALANCE)
CAPITAL, 2 OKTOBER………………………..RP.90.000,00
ASSETS:
CASH RP. 92.750,00
ACC.RECEIVABLE -
OFFICE SUPLIES 50,00
EQUIPMENT RP. 9.600
LESS ACUM.DEPREC.EQUIP. 200- 9.400,00
TOTAL ASSETS RP 102.200,00
LIABILITIES + CAPITAL
ACC.PAYABLE RP. 7.600,00
CAPITAL:
HARUN, CAPITAL RP. 90.000,00
RETAINED EARNING RP. 4.600,00
TOTAL LIABILITIES + CAPITAL RP. 102.200,00
SEKIAN DAN
TERIMAKASIH