……………………………………

GENERAL JOURNAL
………………………………………….

RE
DATE DESCRIPTION DEBIT CREDIT
F

RE
DATE DESCRIPTION DEBIT CREDIT
F
DATE DESCRIPTION REF DEBIT CREDIT

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
 ………………………………………………………….
LEDGER
………………………………………..

Nama Akun : No. Akun…….

Saldo
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun…….
Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun…….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun…….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun…….

Saldo
Date Description Ref Debit Credit
Debit Credit

----------------------------------------
TRIAL BALANCE
(Neraca Saldo)

----------------------------------------------
 ACC.
DESCRIPTION DEBIT CREDIT
NUMBER

--------------------------------------------
BUKU BESAR PEMBANTU UTANG DAGANG

Nama Supplier : No. …….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Supplier : No. …….

Saldo
Date Description Ref Debit Credit
Debit Credit
Nama Supplier : No. …….
Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Supplier : No. …….

Saldo
Date Description Ref Debit Credit
Debit Credit

--------------------------------------------
BUKU BESAR PEMBANTU PIUTANG DAGANG

Nama Cutomer : No….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Cutomer : No. …….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Cutomer : No. …….

Saldo
Date Description Ref Debit Credit
Debit Credit

Nama Cutomer : No. ….

Date Description Ref Debit Credit Saldo
 Debit Credit

……………………………………
DAFTAR SALDO PIUTANG USAHA
…………………………………

Nomor
Nama Customer (Pelanggan) Jumlah

………………………………
DAFTAR SALDO UTANG USAHA
…………………………..

Nomor
Nama Supplier (Debitor/Pemasok) Jumlah
 ----------------------------------------
ADJUSTING JOURNAL
(Jurnal Penyesuaian)

----------------------------------------------

RE
DATE DESCRIPTION DEBIT CREDIT
F

---------------------------------------
PROFIT AND LOSS STATEMENT
----------------------------------------------------------------------------
 …………………………………………………………..
CAPITAL STATEMENT

-………………………………………………………………………
 ----------------------------------------

BALANCE SHEET

---------------------------------------------------

----------------------------------------
CLOSING JOURNAL
(Jurnal Penutup )
 ----------------------------------------------

RE
DATE DESCRIPTION DEBIT CREDIT
F

----------------------------------------
POST CLOSING TRIAL BALANCE
(Neraca Saldo Setelah Penutupan )

----------------------------------------------

ACC. NO. DESCRIPTION DEBIT CREDIT