SALON INDAH

BUKU BESAR
Per 31 Desember 2022
(Dalam Ribuan)

Nama Akun : Cash In Bank No Akun : 1-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 50,800 Rp 50,800
12/1/2022 posting JU Rp 7,500 Rp 43,300
12/3/2022 posting JU Rp 2,000 Rp 45,300
12/6/2022 posting JU Rp 3,500 Rp 41,800
12/9/2022 posting JU Rp 1,500 Rp 40,300
12/12/2022 posting JU Rp 8,000 Rp 48,300
12/13/2022 posting JU Rp 6,000 Rp 54,300
12/14/2022 posting JU Rp 3,800 Rp 58,100
12/20/2022 posting JU Rp 2,500 Rp 60,600
12/30/2022 posting JU Rp 5,200 Rp 55,400

Nama Akun : Petty Cash No Akun : 1-1200

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 3,700 Rp 3,700
12/2/2022 posting JU Rp 750 Rp 2,950
12/4/2022 posting JU Rp 700 Rp 2,250
12/9/2022 posting JU Rp 250 Rp 2,000
12/17/2022 posting JU Rp 1,000 Rp 1,000
12/26/2022 posting JU Rp 800 Rp 200

Nama Akun : Accounts Receivable No Akun : 1-1300

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 5,800 Rp 5,800
12/3/2022 posting JU Rp 2,000 Rp 3,800
12/6/2022 posting JU Rp 8,000 Rp 11,800
12/12/2022 posting JU Rp 8,000 Rp 3,800
12/14/2022 posting JU Rp 3,800 Rp -
12/18/2022 posting JU Rp 4,500 Rp 4,500
12/20/2022 posting JU Rp 2,500 Rp 7,000
12/20/2022 posting JU Rp 2,500 Rp 4,500

Nama Akun : Allowance of Doubtful Debt No Akun : 1-1400

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 800 Rp 800
12/20/2022 posting JU Rp 2,500 Rp 3,300

Nama Akun : Supplies No Akun : 1-1500

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 8,800 Rp 8,800
12/9/2022 posting JU Rp 250 Rp 9,050
12/29/2022 posting JU Rp 1,300 Rp 10,350

Nama Akun : Prepaid Insurance No Akun : 1-1600

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 7,500 Rp 7,500

Nama Akun : Prepaid Rent No Akun : 1-1700

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 24,000 Rp 24,000

Nama Akun : Equipment at Cost No Akun : 1-2100

TGL KETERANGAN REF DEBET KREDIT SALDO
saldo awal ✓ Rp 12,000 Rp 12,000
12/10/2022 posting JU Rp 7,500 Rp 19,500

Nama Akun : Accum depreciation equipment No Akun : 1-2110

TGL KETERANGAN REF DEBET KREDIT SALDO
 TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 6,500 Rp 6,500

Nama Akun : Accounts Payable No Akun : 2-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 5,000 Rp 5,000
12/6/2022 posting JU Rp 3,500 Rp 1,500
12/9/2022 posting JU Rp 1,500 Rp -
12/10/2022 posting JU Rp 7,500 Rp 7,500
12/29/2022 posting JU Rp 1,300 Rp 8,800

Nama Akun : Accrued Expense No Akun : 2-1200

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 8,200 Rp 8,200
12/1/2022 posting JU Rp 7,500 Rp 700
12/4/2022 posting JU Rp 700 Rp -

Nama Akun : Bank Permata Loan No Akun : 2-2100

TGL KETERANGAN REF DEBET KREDIT SALDO
saldo awal ✓ Rp 10,000 Rp 10,000
12/30/2022 posting JU Rp 5,000 Rp 5,000

Nama Akun : Indah Capital No Akun : 3-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 50,000 Rp 50,000

Nama Akun : Indah Drawing No Akun : 3-1200

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 12,500 Rp 12,500
12/17/2022 posting JU Rp 1,000 Rp 13,500

Nama Akun : Fees Incomes No Akun : 4-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 102,500 Rp 102,500
12/6/2022 posting JU Rp 8,000 Rp 110,500
12/13/2022 posting JU Rp 6,000 Rp 116,500
12/18/2022 posting JU Rp 4,500 Rp 121,000

Nama Akun : Advertising Expenses No Akun : 6-1000

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 4,400 Rp 4,400
12/2/2022 posting JU Rp 750 Rp 5,150

Nama Akun : Utilities Expenses No Akun : 6-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 12,900 Rp 12,900

Nama Akun : Supplies Expenses No Akun : 6-1200

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 4,950 Rp 4,950

Nama Akun : Doubtful Debt Expense No Akun : 6-1300

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 1,500 Rp 1,500

Nama Akun : Depreciation Expense No Akun : 6-1400

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 6,500 Rp 6,500
Nama Akun : Insurance Expense No Akun : 6-1500
TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 3,500 Rp 3,500

Nama Akun : Rent Expense No Akun : 6-1600

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 4,500 Rp 4,500

Nama Akun : Wages & Salaries No Akun : 6-1700

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 20,100 Rp 20,100

Nama Akun : Other Operating Expense No Akun : 6-1800

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 950 Rp 950
12/26/2022 posting JU Rp 800 Rp 1,750

Nama Akun : Interest Revenue No Akun : 7-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 3,800 Rp 3,800

Nama Akun : Interest Expense No Akun : 8-1100

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 1,800 Rp 1,800
12/30/2022 posting JU Rp 200 Rp 2,000

Nama Akun : Bank Service Charge No Akun : 8-1200

TGL KETERANGAN REF DEBET KREDIT SALDO
12/1/2022 saldo awal ✓ Rp 600 Rp 600
 SALON INDAH
NERACA SALDO SEBELUM DISESUAIKAN
Per 31 Desember 2022
(Dalam Ribuan)

NO AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 55,400

1-1200 Petty Cash Rp 200
1-1300 Accounts Receivable Rp 4,500
1-1400 Allowance of Doubtful Debt Rp 3,300
1-1500 Supplies Rp 10,350
1-1600 Prepaid Insurance Rp 7,500
1-1700 Prepaid Rent Rp 24,000
1-2100 Equipment at Cost Rp 19,500
1-2110 Accum depreciation equipment Rp 6,500
2-1100 Accounts Payable Rp 8,800
2-1200 Accrued Expense Rp -
2-2100 Bank Permata Loan Rp 5,000
3-1100 Indah Capital Rp 50,000
3-1200 Indah Drawing Rp 13,500
4-1100 Fees Incomes Rp 121,000
6-1000 Advertising Expenses Rp 5,150
6-1100 Utilities Expenses Rp 12,900
6-1200 Supplies Expenses Rp 4,950
6-1300 Doubtful Debt Expense Rp 1,500
6-1400 Depreciation Expense Rp 6,500
6-1500 Insurance Expense Rp 3,500
6-1600 Rent Expense Rp 4,500
6-1700 Wages & Salaries Rp 20,100
6-1800 Other Operating Expense Rp 1,750
7-1100 Interest Revenue Rp 3,800
8-1100 Interest Expense Rp 2,000
8-1200 Bank Service Charge Rp 600
Rp 198,400 Rp 198,400