Buku besar
Tanggal Keterangan Debet Kredit Saldo
Debet
1/1/2005 Modal 10,000,000,000 10,000,000,000
1/3/2005 Peralatan 75,000,000 9,925,000,000
1/6/2005 Pinjaman dari bank 100,000,000 10,025,000,000
1/8/2005 Uang muka kendaran 33,000,000 9,992,000,000
1/11/2005 Peersediaan makanan 1,250,000 9,990,750,000
Persediaan minuman 1,750,000 9,989,000,000
1/14/2005 Penjualan kamar 500,000 9,989,500,000
1/17/2005 Penjualan makanan 750,000 9,990,250,000
Penjualan minuman 250,000 9,990,500,000
1/19/2005 Penjualan kamar 7,350,000 9,997,850,000
Penjualan makanan 2,650,000 10,000,500,000
1/21/2005 Perlengkapan 1,950,000 9,998,550,000
1/25/2005 Biaya listrik 1,350,000 9,997,200,000
Biaya air 350,000 9,996,850,000
1/26/2005 Biaya telepon 450,000 9,996,400,000
1/28/2005 Biaya pomec 1,750,000 9,994,650,000
1/29/2005 Biaya promosi/iklan 1,500,000 9,993,150,000
1/30/2005 Biaya Gaji 5,500,000 9,987,650,000
1/31/2005 Bayar UD Makkmur 3,350,000 9,984,300,000
Bayar UD Minasa Baji 1,000,000 9,983,300,000
Total 9,983,300,000
Buku besar Rek : Piutang
Tanggal Keterangan Debet Kredit Saldo
Debet
1/15/2005 Penjualan kamar 1,150,000 1,150,000
Penjualan makanan 850,000 2,000,000
1/23/2005 Penjualan kamar 8,750,000 10,750,000
Penjualan makanan 9,250,000 20,000,000
Total 20,000,000
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
10,000,000,000
10,000,000,000
Saldo
Kredit
1,350,000
1,350,000
Saldo
Kredit
350,000
350,000
Saldo
Kredit
5,500,000
5,500,000