PT.

KENDAL RAYA
GENERAL LEDGER
Account Number:
Account Kas kecil GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 3.000.000 -
31 JNK - - 3.000.000 -
31 JPK 2.475.000 - 5.475.000 -
31 JPn - - 5.475.000 -
31 JPB - - 5.475.000 -
31 JM - - 5.475.000 -
31 JKK - 3.025.000 2.450.000 -
11100 2.450.000 -

Account Number:
Account: Kas di bank GENERAL LEDGER 11120
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 182.811.550 -
31 JNK 156.109.000 - 338.920.550 -
31 JPK - 108.499.800 230.420.750 -
31 JPn - - 230.420.750 -
31 JPB - - 230.420.750 -
31 JM - - 230.420.750 -
31 JKK - - 230.420.750 -
11120 230.420.750 -

Account Number:
Account: Surat berharga GENERAL LEDGER
11130
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK - - - -
31 JPK 18.186.000 - 18.186.000 -
31 JPn - - 18.186.000 -
31 JPB - - 18.186.000 -
31 JM - - 18.186.000 -
31 JKK - - 18.186.000 -
11130 18.186.000 -

Account Number:
Account: Piutang dagang GENERAL LEDGER
11210
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 57.200.000 -
31 JPn 151.300.000 - 208.500.000 -
31 JM - 880.000 207.620.000 -
31 JNK - 88.700.000 118.920.000 -
31 JPK - - 118.920.000 -
31 JPB - - 118.920.000 -
31 JKK - - 118.920.000 -
11210 118.920.000 -
 Account Number:
Account: Cadangan kerugian piutang GENERAL LEDGER 11220
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 4.000.000
31 JNK - - - 4.000.000
31 JPK - - - 4.000.000
31 JPn - - - 4.000.000
31 JPB - - - 4.000.000
31 JM - - - 4.000.000
31 JKK - - - 4.000.000
11220 - 4.000.000

Account Number:
Account: Piutang karyawan GENERAL LEDGER 11230
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.000.000 -
31 JPB - - 1.000.000 -
31 JM - - 1.000.000 -
31 JNK - - 1.000.000 -
31 JPK - 500.000 500.000 -
31 JPn - - 500.000 -
31 JKK - - 500.000 -
11230 500.000 -

Account Number:
Account: Persediaan barang dagang GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 82.000.000 -
31 JNK - 7.300.000 74.700.000 -
31 JPK - - 74.700.000 -
31 JPn - 60.000.000 14.700.000 -
31 JPB 41.000.000 - 55.700.000 -
31 JM 500.000 2.200.000 54.000.000 -
31 JKK - - 54.000.000 -
11310 54.000.000 -

Account Number:
Account: Perlengkapan toko GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6.800.000 -
31 JNK - - 6.800.000 -
31 JPK - - 6.800.000 -
31 JPn - - 6.800.000 -
31 JPB - - 6.800.000 -
31 JM - - 6.800.000 -
31 JKK 800.000 - 7.600.000 -
11320 7.600.000 -
 Account Number:
Account: Sewa dibayar dimuka GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.000.000 -
31 JNK - - 10.000.000 -
31 JPK - - 10.000.000 -
31 JPn - - 10.000.000 -
31 JPB - - 10.000.000 -
31 JM - - 10.000.000 -
31 JKK - - 10.000.000 -
11410 10.000.000 -

Account Number:
Account: Asuransi dibayar dimuka GENERAL LEDGER 11420
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4.250.000 -
31 JNK - - 4.250.000 -
31 JPK - - 4.250.000 -
31 JPn - - 4.250.000 -
31 JPB - - 4.250.000 -
31 JM - - 4.250.000 -
31 JKK - - 4.250.000 -
11420 4.250.000 -

Account Number:
Account: PPN Masukan GENERAL LEDGER 11430
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4.000.000 -
31 JNK - - 4.000.000 -
31 JPK - 4.350.000 - 350.000
31 JPn - - - 350.000
31 JPB 4.100.000 - 3.750.000 -
31 JM - 220.000 3.530.000 -
31 JKK - - 3.530.000 -
11430 3.530.000 -

Account Number:
Account: Investasi GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 207.500.000 -
31 JNK - - 207.500.000 -
31 JPK - - 207.500.000 -
31 JPn - - 207.500.000 -
31 JPB - - 207.500.000 -
31 JM - - 207.500.000 -
31 JKK - - 207.500.000 -
12100 207.500.000 -
 Account Number:
Account: Tanah GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 275.000.000 -
31 JNK - - 275.000.000 -
31 JPK - - 275.000.000 -
31 JPn - - 275.000.000 -
31 JPB - - 275.000.000 -
31 JM - - 275.000.000 -
31 JKK - - 275.000.000 -
13100 275.000.000 -

Account Number:
Account: Gedung GENERAL LEDGER 13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 144.000.000 -
31 JNK - - 144.000.000 -
31 JPK - - 144.000.000 -
31 JPn - - 144.000.000 -
31 JPB - - 144.000.000 -
31 JM - - 144.000.000 -
31 JKK - - 144.000.000 -
13201 144.000.000 -

Account Number:
Account: Akumulasi penystn gedung GENERAL LEDGER 13202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 52.800.000
31 JNK - - - 52.800.000
31 JPK - - - 52.800.000
31 JPn - - - 52.800.000
31 JPB - - - 52.800.000
31 JM - - - 52.800.000
31 JKK - - - 52.800.000
13202 - 52.800.000

Account Number:
Account: Kendaraan GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 96.000.000 -
31 JNK - 96.000.000 - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -
13301 - -
 Account Number:
Account: Akumulasi penystn kendaraan GENERAL LEDGER 13302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 38.000.000
31 JNK 38.000.000 - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -
13302 - -

Account Number:
Account: Peralatan GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 60.000.000 -
31 JNK - - 60.000.000 -
31 JPK - - 60.000.000 -
31 JPn - - 60.000.000 -
31 JPB - - 60.000.000 -
31 JM - - 60.000.000 -
31 JKK - - 60.000.000 -
13401 60.000.000 -

Account Number:
Account: Akumulasi penystn peralatan GENERAL LEDGER 13402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 13.750.000
31 JNK - - - 13.750.000
31 JPK - - - 13.750.000
31 JPn - - - 13.750.000
31 JPB - - - 13.750.000
31 JM - - - 13.750.000
31 JKK - - - 13.750.000
13402 - 13.750.000

Account Number:
Account: Utang kartu kredit GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 4.200.000
31 JPB - - - 4.200.000
31 JM - - - 4.200.000
31 JNK - - - 4.200.000
31 JPK 4.200.000 - - -
31 JPn - - - -
31 JKK - - - -
21110 - -
 Account Number:
Account: Utang dagang GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 56.100.000
31 JNK - - - 56.100.000
31 JPK 56.100.000 - - -
31 JPn - - - -
31 JPB - 45.100.000 - 45.100.000
31 JM 2.420.000 - - 42.680.000
31 JKK - - - 42.680.000
21210 - 42.680.000

Account Number:
Account: Utang biaya GENERAL LEDGER 21211
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.675.000
31 JNK - - - 1.675.000
31 JPK - - - 1.675.000
31 JPn - - - 1.675.000
31 JPB - - - 1.675.000
31 JM - - - 1.675.000
31 JKK 1.675.000 - - -
21211 - -

Account Number:
Account: Utang Pajak Penghasilan (PPh) GENERAL LEDGER 21212
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 125.000
31 JNK - - - 125.000
31 JPK 125.000 116.200 - 116.200
31 JPn - - - 116.200
31 JPB - - - 116.200
31 JM - - - 116.200
31 JKK - - - 116.200
21212 - 116.200

Account Number:
Account: PPN – Keluaran GENERAL LEDGER 21213
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 8.500.000
31 JNK - 1.764.000 - 10.264.000
31 JPK 8.500.000 - - 1.764.000
31 JPn - 13.700.000 - 15.464.000
31 JPB - - - 15.464.000
31 JM 80.000 - - 15.384.000
31 JKK - - - 15.384.000
21213 - 15.384.000
 Account Number:
Account: Utang BNI 46 Kendal GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 135.331.547
31 JNK - - - 135.331.547
31 JPK 9.849.682 - - 125.481.865
31 JPn - - - 125.481.865
31 JPB - - - 125.481.865
31 JM - - - 125.481.865
31 JKK - - - 125.481.865
22100 - 125.481.865

Account Number:
Account: Modal saham GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 400.000.000
31 JNK - - - 400.000.000
31 JPK - - - 400.000.000
31 JPn - - - 400.000.000
31 JPB - - - 400.000.000
31 JM - - - 400.000.000
31 JKK - - - 400.000.000
31000 - 400.000.000

Account Number:
Account: Laba ditahan GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 250.000.000
31 JNK - - - 250.000.000
31 JPK - - - 250.000.000
31 JPn - - - 250.000.000
31 JPB - - - 250.000.000
31 JM - - - 250.000.000
31 JKK - - - 250.000.000
31001 - 250.000.000

Account Number:
Account: Tambahan modal disetor GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 80.000.000
31 JNK - - - 80.000.000
31 JPK - - - 80.000.000
31 JPn - - - 80.000.000
31 JPB - - - 80.000.000
31 JM - - - 80.000.000
31 JKK - - - 80.000.000
31002 - 80.000.000
 Account Number:
Account: Deviden GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 40.000.000 -
31 JNK - - 40.000.000 -
31 JPK - - 40.000.000 -
31 JPn - - 40.000.000 -
31 JPB - - 40.000.000 -
31 JM - - 40.000.000 -
31 JKK - - 40.000.000 -
31003 40.000.000 -

Account Number:
Account: Iktisar Laba Rugi GENERAL LEDGER 31004
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -
31004 - -

Account Number:
Account: Penjualan barang dagangan GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 629.845.000
31 JNK - 17.640.000 - 647.485.000
31 JPK - - - 647.485.000
31 JPn - 137.000.000 - 784.485.000
31 JPB - - - 784.485.000
31 JM - - - 784.485.000
31 JKK - - - 784.485.000
41100 - 784.485.000

Account Number:
Account: Pendapatan angkutan GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 7.500.000
31 JNK - 125.000 - 7.625.000
31 JPK - - - 7.625.000
31 JPn - 600.000 - 8.225.000
31 JPB - - - 8.225.000
31 JM - - - 8.225.000
31 JKK - - - 8.225.000
42100 - 8.225.000
 Account Number:
Account: Pendapatan denda GENERAL LEDGER 42200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 2.500.000
31 JNK - - - 2.500.000
31 JPK - - - 2.500.000
31 JPn - - - 2.500.000
31 JPB - - - 2.500.000
31 JM - - - 2.500.000
31 JKK - - - 2.500.000
42200 - 2.500.000

Account Number:
Account: Potongan penjualan GENERAL LEDGER 42300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8.500.000 -
31 JNK 1.120.000 - 9.620.000 -
31 JPK - - 9.620.000 -
31 JPn - - 9.620.000 -
31 JPB - - 9.620.000 -
31 JM - - 9.620.000 -
31 JKK - - 9.620.000 -
42300 9.620.000 -

Account Number:
Account: Retur penjualan GENERAL LEDGER 42400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.000.000 -
31 JNK - - 9.000.000 -
31 JPK - - 9.000.000 -
31 JPn - - 9.000.000 -
31 JPB - - 9.000.000 -
31 JM 800.000 - 9.800.000 -
31 JKK - - 9.800.000 -
42400 9.800.000 -

Account Number:
Account: Harga pokok penjualan GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 323.440.000 -
31 JNK 7.300.000 - 330.740.000 -
31 JPK - - 330.740.000 -
31 JPn 60.000.000 - 390.740.000 -
31 JPB - - 390.740.000 -
31 JM - 500.000 390.240.000 -
31 JKK - - 390.240.000 -
51100 390.240.000 -
 Account Number:
Account: Beban angkut pembelian GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.220.000 -
31 JNK - - 1.220.000 -
31 JPK - - 1.220.000 -
31 JPn - - 1.220.000 -
31 JPB - - 1.220.000 -
31 JM - - 1.220.000 -
31 JKK - - 1.220.000 -
52000 1.220.000 -

Account Number:
Account: Potongan pembelian GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK - - - -
31 JPK - 600.000 - 600.000
31 JPn - - - 600.000
31 JPB - - - 600.000
31 JM - - - 600.000
31 JKK - - - 600.000
53000 - 600.000

Account Number:
Account: Beban Gaji dan Upah GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 51.550.000 -
31 JNK - - 51.550.000 -
31 JPK 13.250.000 - 64.800.000 -
31 JPn - - 64.800.000 -
31 JPB - - 64.800.000 -
31 JM - - 64.800.000 -
31 JKK - - 64.800.000 -
61100 64.800.000 -

Account Number:
Account: Beban iklan GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19.500.000 -
31 JNK - - 19.500.000 -
31 JPK - - 19.500.000 -
31 JPn - - 19.500.000 -
31 JPB - - 19.500.000 -
31 JM - - 19.500.000 -
31 JKK - - 19.500.000 -
61200 19.500.000 -
 Account Number:
Account: Beban lain lain GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 7.200.000 -
31 JNK - - 7.200.000 -
31 JPK - - 7.200.000 -
31 JPn - - 7.200.000 -
31 JPB - - 7.200.000 -
31 JM - - 7.200.000 -
31 JKK - - 7.200.000 -
61400 7.200.000 -

Account Number:
Account: Beban Telepon, Air dan Listrik GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5.400.000 -
31 JNK - - 5.400.000 -
31 JPK - - 5.400.000 -
31 JPn - - 5.400.000 -
31 JPB - - 5.400.000 -
31 JM - - 5.400.000 -
31 JKK - - 5.400.000 -
61500 5.400.000 -

Account Number:
Account: Beban sewa GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 20.000.000 -
31 JNK - - 20.000.000 -
31 JPK - - 20.000.000 -
31 JPn - - 20.000.000 -
31 JPB - - 20.000.000 -
31 JM - - 20.000.000 -
31 JKK - - 20.000.000 -
62100 20.000.000 -

Account Number:
Account: Beban perlengkapan GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 7.600.000 -
31 JNK - - 7.600.000 -
31 JPK - - 7.600.000 -
31 JPn - - 7.600.000 -
31 JPB - - 7.600.000 -
31 JM - - 7.600.000 -
31 JKK - - 7.600.000 -
62200 7.600.000 -
 Account Number:
Account: Beban reparasi&pemeliharaan GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.000.000 -
31 JNK - - 10.000.000 -
31 JPK - - 10.000.000 -
31 JPn - - 10.000.000 -
31 JPB - - 10.000.000 -
31 JM - - 10.000.000 -
31 JKK 550.000 - 10.550.000 -
62300 10.550.000 -

Account Number:
Account: Beban kerugian piutang GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
31 JM - - - -
31 JKK - - - -
62400 - -

Account Number:
Account: Beban penyusutan gedung GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13.200.000 -
31 JNK - - 13.200.000 -
31 JPK - - 13.200.000 -
31 JPn - - 13.200.000 -
31 JPB - - 13.200.000 -
31 JM - - 13.200.000 -
31 JKK - - 13.200.000 -
62500 13.200.000 -

Account Number:
Account: Beban penyusutan kendaraan GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11.000.000 -
31 JNK - - 11.000.000 -
31 JPK - - 11.000.000 -
31 JPn - - 11.000.000 -
31 JPB - - 11.000.000 -
31 JM - - 11.000.000 -
31 JKK - - 11.000.000 -
62600 11.000.000 -
 Account Number:
Account: Beban penyusutan peralatan GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6.250.000 -
31 JNK - - 6.250.000 -
31 JPK - - 6.250.000 -
31 JPn - - 6.250.000 -
31 JPB - - 6.250.000 -
31 JM - - 6.250.000 -
31 JKK - - 6.250.000 -
62700 6.250.000 -

Account Number:
Account: Beban asuransi GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8.950.000 -
31 JNK - - 8.950.000 -
31 JPK - - 8.950.000 -
31 JPn - - 8.950.000 -
31 JPB - - 8.950.000 -
31 JM - - 8.950.000 -
31 JKK - - 8.950.000 -
62800 8.950.000 -

Account Number:
Account: Beban denda GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK - - - -
31 JPK 230.000 - 230.000 -
31 JPn - - 230.000 -
31 JPB - - 230.000 -
31 JM - - 230.000 -
31 JKK - - 230.000 -
62900 230.000 -

Account Number:
Account: Pendapatan bunga GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 3.750.000
31 JNK - - - 3.750.000
31 JPK - - - 3.750.000
31 JPn - - - 3.750.000
31 JPB - - - 3.750.000
31 JM - - - 3.750.000
31 JKK - - - 3.750.000
81100 - 3.750.000
 Account Number:
Account: Pendapatan deviden GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 20.000.000
31 JNK - - - 20.000.000
31 JPK - - - 20.000.000
31 JPn - - - 20.000.000
31 JPB - - - 20.000.000
31 JM - - - 20.000.000
31 JKK - - - 20.000.000
81200 - 20.000.000

Account Number:
Account: Laba rugi penjualan kendaraan GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 JNK 9.000.000 - 9.000.000 -
31 JPK - - 9.000.000 -
31 JPn - - 9.000.000 -
31 JPB - - 9.000.000 -
31 JM - - 9.000.000 -
31 JKK - - 9.000.000 -
81300 9.000.000 -

Account Number:
Account: Beban bunga GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 17.981.547 -
31 JNK - - 17.981.547 -
31 JPK 1.150.318 - 19.131.865 -
31 JPn - - 19.131.865 -
31 JPB - - 19.131.865 -
31 JM - - 19.131.865 -
31 JKK - - 19.131.865 -
82100 19.131.865 -

Account Number:
Account: Beban administrasi bank GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 7.500.000 -
31 JNK - - 7.500.000 -
31 JPK - - 7.500.000 -
31 JPn - - 7.500.000 -
31 JPB - - 7.500.000 -
31 JM - - 7.500.000 -
31 JKK - - 7.500.000 -
82200 7.500.000 -

Account Number:
Account: Pajak penghasilan badan GENERAL LEDGER 93100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6.223.450 -
31 JPB - - 6.223.450 -
31 JM - - 6.223.450 -
31 JKK - - 6.223.450 -
93100 6.223.450 -