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  • 2 Lembar Buku Besar

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    Hafiz Riski
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    This document contains the general ledger accounts of PT. STAPI MOTOR. It lists 24 accounts including asset, liability, and expense accounts. The asset accounts include cash in bank, petty cash, accounts receivable, inventory, prepaid expenses. The liability accounts include credit card debt, accounts payable, taxes payable. The document provides the account numbers and columns to track debits, credits, and balances for each general ledger account.

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    This document contains the general ledger accounts of PT. STAPI MOTOR. It lists 24 accounts including asset, liability, and expense accounts. The asset accounts include cash in bank, petty cash, accounts receivable, inventory, prepaid expenses. The liability accounts include credit card debt, accounts payable, taxes payable. The document provides the account numbers and columns to track debits, credits, and balances for each general ledger account.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    17 views28 pages

    2 Lembar Buku Besar

    Uploaded by

    Hafiz Riski
    This document contains the general ledger accounts of PT. STAPI MOTOR. It lists 24 accounts including asset, liability, and expense accounts. The asset accounts include cash in bank, petty cash, accounts receivable, inventory, prepaid expenses. The liability accounts include credit card debt, accounts payable, taxes payable. The document provides the account numbers and columns to track debits, credits, and balances for each general ledger account.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 28

    PT.

    STAPI MOTOR
    GENERAL LEDGER

    Account: GENERAL LEDGER Account Number:


    Kas di bank 11100
    Date Description Ref. Debet Credit Balance
    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Kas Kecil 11200
    Date Description Ref. Debet Credit Balance
    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Piutang dagang 11300
    Date Description Ref. Debet Credit Balance
    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Cadangan kerugian piutang 11400
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Persediaan Barang Dagangan 11500
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Asuransi dibayar dimuka 11700
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pajak Dibayar Dimuka 11800
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Perlengkapan Kantor 11600
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Iklan Dibayar Dimuka 11900
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Sewa Dibayar Dimuka 11910
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    PPN Masukan 11920
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    PPN Lebih Bayar 11930
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Investasi Saham 12100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Tanah 13100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Bangunan 13200
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Bangunan 13210
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Kendaraan 13300
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Kendaraan 13310
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Peralatan 13400
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Akum. Penyu. Peralatan 13410
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Hutang Kartu Kredit 21100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang Dagang 21200
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang Beban 21300
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Hutang PPh 21400
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    PPN Keluaran 21500
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang PPN 21600
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang BBN dan STNK 21700
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang Asuransi 21800
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Hutang Iuran Pensiun 21900
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Hutang Bank Mandiri 22100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Dividend 31200
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Modal Saham 31100
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Saldo Laba Periode Lalu 31300
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Saldo Laba Periode Berjalan 31400
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Penjualan Subdealer 41100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Penjualan Langsung 41200
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Retur Penjualan 42000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Potongan Penjualan 43000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Harga Pokok Penjualan 51000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Biaya Angkut Pembelian 51200
    Description Ref. Debet Credit Balance
    Date Debet Credit

    Account: GENERAL LEDGER Account Number:


    Potongan Pembelian 51300
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Gaji Bagian Penjualan 61100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Komisi Penjualan 61200
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Promosi, Even dan Gathering 61300

    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban BBN dan STNK 61400
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Beban Asuransi 61500
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Pemeliharaan 61600
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Pulsa Handphone 61700
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Sewa 61800
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account GENERAL LEDGER Account Number:


    Beban Penjualan Lain-Lain 61900
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account GENERAL LEDGER Account Number:
    Beban Gaji Bag. Adm Umum 62100
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account GENERAL LEDGER Account Number:


    Beban Telepon &Listrik 62200
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Perlengkapan Kantor 62300
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Kerugian Piutang 62400
    Dat Description Ref. Debet Credit Balance
    e
    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Beban Penyusutan Bangunan 62500
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Penyusutan Kendaraan 62600
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Penyusutan Peralatan 62700
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Jasa Profesional 62800
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Beban Adm Lain - Lain 62900
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pendapatan Bunga 81000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pendapatan Dividen 82000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pendapatan Angkut Penjualan 83000
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Laba (Rugi) Penjualan Inv Saham 84000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pendapatan Denda 85000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Pendapatan Kelebihan BBN & STNK 86000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Laba (Rugi) Penj. Aset Tetap 87000
    Date Description Ref. Debet Credit Balance

    Debet Credit
    Account: GENERAL LEDGER Account Number:
    Beban Bunga 91000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Administrasi Bank 92000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Denda 93000
    Date Description Ref. Debet Credit Balance

    Debet Credit

    Account: GENERAL LEDGER Account Number:


    Beban Pajak 94000
    Date Description Ref. Debet Credit Balance

    Debet Credit
    DAFTAR SALDO
    Per tanggal 30 Desember 2013

    SALDO
    NO.AKUN NAMA AKUN DEBET KREDIT

    11100 Kas di bank


    11200 Kas kecil
    11300 Piutang dagang
    11400 Cadangan kerugian piutang
    11500 Persediaan barang dagangan
    11600 Perlengkapan kantor
    11700 Asuransi Dibayar Dimuka
    11800 Pajak Dibayar Dimuka
    11900 Iklan Dibayar Dimuka
    11910 Sewa Dibayar Dimuka
    11920 PPN Masukan
    11930 PPN Lebih Bayar
    12100 Investasi saham
    13100 Tanah
    13200 Bangunan
    13210 Akum penyusutan bangunan
    13300 Kendaraan
    13310 Akum penyusutan kendaraan
    13400 Peralatan
    13410 Akum penyusutan peralatan
    21100 Hutang kartu kredit
    21200 Hutang dagang
    21300 Hutang beban
    21400 Hutang PPh
    21500 PPN Keluaran
    21600 Hutang PPN
    21700 Hutang BBN & STNK
    21800 Hutang asuransi
    21900 Hutang Iuran Pensiun
    22100 Hutang Bank Mandiri
    31100 Modal saham
    31200 Dividen
    31300 Saldo Laba Periode Lalu
    31400 Saldo Laba Periode Berjalan
    41100 Penjualan Subdealer
    41200 Penjualan Langsung
    42000 Retur penjualan
    43000 Potongan penjualan
    51000 Harga Pokok Penjualan
    51200 Biaya angkut pembelian
    51300 Potongan pembelian
    61100 Beban gaji bagian penjualan
    61200 Beban komisi penjualan
    61300 Beban promosi, even & gathering
    61400 Beban BBN & STNK
    61500 Beban asuransi
    61600 Beban pemeliharaan
    61700 Beban pulsa handphone
    61800 Beban sewa
    61900 Beban penjualan lain-lain
    62100 Beban gaji bagian administrasi & umum
    62200 Beban telepon & listrik
    62300 Beban perlengkapan kantor
    62400 Beban kerugian piutang
    62500 Beban penyusutan bangunan
    62600 Beban penyusutan kendaraan
    62700 Beban penyusutan peralatan
    62800 Beban jasa profesional
    62900 Beban administrasi lain-lain
    81000 Pendapatan bunga
    82000 Pendapatan dividen
    83000 Pendapatan Angkut Penjualan
    84000 Laba (rugi) penjualan investasi saham
    85000 Pendapatan denda
    86000 Pendapatan kelebihan BBN & STNK
    87000 Laba (rugi) penjualan aset tetap
    91000 Beban bunga
    92000 Beban administrasi bank
    93000 Beban denda
    94000 Beban pajak
    JUMLAH
    PT. STAPI MOTOR

    RECEIVABLE LEDGER

    CUSTOMER'SNAME: CUSTOMER ACCOUNT NO.

    PT. Global Motor 001


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT

    CUSTOMER'SNAME: CUSTOMER ACCOUNT NO.

    PT. Honda Permai 002


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT

    CUSTOMER'SNAME: CUSTOMER ACCOUNT NO.

    PT. Lestari Motor 003


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    CUSTOMER'SNAME: CUSTOMER ACCOUNT NO.

    PT. Lestari Motor 004


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT

    PT. STAPI MOTOR

    DAFTAR SALDO PIUTANG DAGANG


    Per 31 Desember 2013

    No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo

    JUMLAH

    PT. FADSTAPI MOTOR

    PAYABLE LEDGER

    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.

    PT. Astra International 001


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT
    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.

    PT. Supra Jaya 002


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT

    SUPPLIER'S NAME: SUPPLIER ACCOUNT NO.

    PT. Honda Serpong 003


    BALANCE
    DATE DESC REF DEBET CREDIT
    DEBET CREDIT

    DAFTAR SALDO UTANG DAGANG


    Per 31 Desember 2013

    No Nama Customer Nomor Faktur Tanggal Faktur Termin Saldo

    JUMLAH

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