SEKAR BEAUTY SALON

Neraca Lajur
Per 30 Desember 2019

Neraca Saldo Ayat Jurnal Penyesuaian Neraca Saldo Disesuaikan Laba/Rugi Neraca
Nama Perkiraan Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
Kas 76,900,000 76,900,000 76,900,000
Piutang usaha 134,975,000 134,975,000 134,975,000
Asuransi dibayar dimuka 2,800,000 600,000 2,200,000 2,200,000
Perlengkapan 25,050,000 12,550,000 12,500,000 12,500,000
Peralatan 200,000,000 200,000,000 200,000,000
Akm. Penyusutan peralatan 40,000,000 30,000,000 70,000,000 70,000,000
Utang usaha 98,400,000 98,400,000 98,400,000
utang wesel 25,000,000 25,000,000 25,000,000
Utang gaji 9,000,000 5,000,000 14,000,000 14,000,000
Utang pajak 7,500,000 7,500,000 7,500,000
Utang bunga 1,250,000 1,250,000 1,250,000
Modal Tn. Dedy 250,900,000 250,900,000 250,900,000
Prive 3,000,000 3,000,000 3,000,000
Pendapatan 13,050,000 13,050,000 13,050,000
Beban listrik 650,000 650,000 650,000
Beban air 275,000 275,000 275,000
Beban pulsa 200,000 200,000 200,000
Beban perlengkapan 12,550,000 12,550,000 12,550,000
Beban asuransi 600,000 600,000 600,000
Beban bunga 1,250,000 1,250,000 1,250,000
Beban gaji 5,000,000 5,000,000 5,000,000
Beban peny. Peralatan 30,000,000 30,000,000 30,000,000
Jumlah 443,850,000 443,850,000 49,400,000 49,400,000 480,100,000 480,100,000 50,525,000 13,050,000 429,575,000 467,050,000
Rugi 37,475,000 37,475,000
50,525,000 50,525,000 467,050,000 467,050,000