Salon Cantik

Neraca Saldo
Per 30 November 2018

No Akun Nama Akun D K

1-1100 Cash in Bank Rp. 50.800.000
1-1200 Petty Cash Rp. 3.700.000
1-1300 Accounts Receivable Rp. 5.800.000
1-1400 Allowance for Doubtful Debt Rp. 800.000
1-1500 Supplies Rp. 8.800.000
1-1600 Prepaid Insurance Rp. 7.500.000
1-1700 Prepaid Rent Rp. 24.000.000
1-2100 Equiptment at Cost Rp. 12.000.000
1-2110 Equiptment Accumulated Depr. Rp. 6.500.000
2-1100 Accounts Payable Rp. 5.000.000
2-1200 Accruad expenses Rp. 8.200.000
2-2100 Bank Permata Loan Rp. 10.000.000
3-1100 Indah Capital Rp. 50.000.000
3-1200 Indah Drawing Rp. 12.500.000
4-1100 Fees Income Rp. 102.500.000
6-1000 Advertising expense Rp. 4.400.000
6-1100 Water, Electricity & Telp expense Rp. 12.900.000
6-1200 Office Supplies expense Rp. 4.950.000
6-1300 Doubtful Debts expense Rp. 1.500.000
6-1400 Depreciation expense Rp. 6.500.000
6-1500 Insurance expense Rp. 3.500.000
6-1600 Rent expense Rp. 4.500.000
6-1700 Wages & Salaries expense Rp. 20.100.000
6-1800 Other Operating expense Rp. 950.000
8-1000 Interest Revenue Rp. 3.800.000
9-1100 Interest Expense Rp. 1.800.000
9-1200 Bank Service Charge Rp. 600.000
Jumlah Rp. 186.800.000 Rp. 186.800.000
 Salon Cantik
General Journal
Periode Desember 2018

DATE EVIDEN DESCRIPTION POS

NUMBER REF
Desember 1 BKK 12-1 Accruad Expense 2-1200
Cash in Bank 1-1100

2 V12-1 Advertising Expense 6-1000

Petty Cash 1-1200

3 BKM 12-1 Cash in Bank 1-1100

Account Receivable 1-1300

4 v12-2 Accruad Expense 2-1200

Petty Cash 1-1200

6 F12-1 Account Receivable 1-1300

Fees Income 4-1100

6 BKK 12-2 Account Payable 2-1100

Cash in Bank 1-1100

9 V 12-3 Supplies 1-1500

Petty Cash 1-1200

9 BKK 12-3 Account Payable 2-1100

Cash in Bank 1-1100

10 F05 Equiment 1-2100

Account Payable 2-1100

12 BKM 12-2 Cash in Bank 1-1100

Account Receivable 1-1300

13 KN01 Cash in Bank 1-1100

Fees Income 4-1100

14 BKM 12-3 Cash in Bank 1-1100

Account Receivable 1-1300

17 V12-4 Indah Drawing 3-1200

Petty Cash 1-1200

18 F12-2 Account Receivable 1-1300

Fees Income 4-1100
 Halaman : 1
DEBIT KREDIT

-Rp 7.500.000-
-Rp 7.500.000-

-Rp 750.000-
-Rp 750.000-

-Rp 2.000.000-
-Rp 2.000.000-

-Rp 700.000-
-Rp 700.000-

-Rp 8.000.000-
-Rp 8.000.000-

-Rp 3.500.000-
-Rp 3.500.000-

-Rp 250.000-
-Rp 250.000-

-Rp 1.500.000-
-Rp 1.500.000-

-Rp 7.500.000-
-Rp 7.500.000-

-Rp 8.000.000-
-Rp 8.000.000-

-Rp 6.000.000-
-Rp 6.000.000-

-Rp 3.800.000-
-Rp 3.800.000-

-Rp 1.000.000-
-Rp 1.000.000-

-Rp 4.500.000-
-Rp 4.500.000-
 20 BKM12-4 Account Receivable 1-1300
Allowance for doubtful Debt 1-1400
Cash In bank 1-1100
Account Receivable 1-1300

26 V12-5 Other operating expense 6-1800

Petty cash 1-1100

29 G11 Supplies 1-1500

Account Payable 2-1100

30 BKK12-4 Bank Permata loan 2-2100

Interest expense 9-1100
Cash in bank 1-1100

TOTAL

Date Signature RECAPTULATI

Prepare By : DEBIT
Posted By : ACC.NO TOTAL
1-1100 -Rp 22.300.000,00-
1-1300 -Rp 15.000.000,00-
1-1500 -Rp 1.550.000,00-
1-2100 -Rp 7.500.000,00-
2-1100 -Rp 5.000.000,00-
2-1200 -Rp 8.200.000,00-
2-2100 -Rp 5.000.000,00-
3-1200 -Rp 1.000.000,00-
6-1000 -Rp 750.000,00-
6-1800 -Rp 800.000,00-
9-1100 -Rp 200.000,00-
TOTAL -Rp 67.300.000,00-
-Rp 2.500.000-
-Rp 2.500.000-
-Rp 2.500.000-
-Rp 2.500.000-

-Rp 800.000-
-Rp 800.000-

-Rp 1.300.000-
-Rp 1.300.000-

-Rp 5.000.000-
-Rp 200.000-
-Rp 5.200.000-

-Rp 67.300.000- -Rp 67.300.000-

ON
KREDIT
ACC. NO TOTAL
1-1100 -Rp 17.700.000,00-
1-1200 -Rp 3.500.000,00-
1-1300 -Rp 16.300.000,00-
1-1400 -Rp 2.500.000,00-
2-1100 -Rp 8.800.000,00-
4-1100 -Rp 18.500.000,00-

TOTAL -Rp 67.300.000,00-

 Salon Cantik
Buku Besar
Periode Desember 2018
Nama : Cash in Bank

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 17.700.000-
31 Posting JU-1 -Rp 22.300.000-

Nama : Petty Cash

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 3.500.000-

Nama : Accounts Receivable

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 15.000.000-
31 Posting JU-1 -Rp 16.300.000-

Nama : Allowance for doubtful debt

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 2.500.000-

Nama : Supplies

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 1.550.000-
 No : 1-1100
Saldo
Debet Kredit
-Rp 50.800.000-
-Rp 33.100.000-
-Rp 55.400.000-

No : 1-1200
Saldo
Debet Kredit
-Rp 3.700.000-
-Rp 200.000-

No : 1-1300
Saldo
Debet Kredit
-Rp 5.800.000-
-Rp 20.800.000-
-Rp 4.500.000-

No : 1-1400
Saldo
Debet Kredit
-Rp 800.000-
-Rp 3.300.000-

No : 1-1500
Saldo
Debet Kredit
-Rp 8.800.000-
-Rp 10.350.000-
Nama : Equipment at Cost

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 7.500.000-

Nama : Accounts Payable

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 5.000.000-
31 Posting JU-1 -Rp 8.800.000-

Nama : Accruad Expense

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 8.200.000-

Nama : Bank Permata Loan

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 5.000.000-

Nama : Indah Drawing

Tanggal Keterangan Ref. Debet Kredit

 No : 1-2100
Saldo
Debet Kredit
-Rp 12.000.000-
-Rp 19.500.000-

No : 2-1100
Saldo
Debet Kredit
-Rp 5.000.000-
-Rp --
-Rp 8.800.000-

No : 2-1200
Saldo
Debet Kredit
-Rp 8.200.000-
-Rp --

No : 2-2100
Saldo
Debet Kredit
-Rp 10.000.000-
-Rp 5.000.000-

No : 3-1200
Saldo
 Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 1.000.000-

Nama : Fess Income

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 18.500.000-

Nama : Advertising Expense

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 750.000-

Nama : Other Operating Expense

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 800.000-

Nama : Interest Expense

Tanggal Keterangan Ref. Debet Kredit

Desember 1 Balance √
31 Posting JU-1 -Rp 200.000-
 Debet Kredit
-Rp 12.500.000-
-Rp 13.500.000-

No : 4-1100
Saldo
Debet Kredit
-Rp 102.500.000-
-Rp 121.000.000-

No : 6-1000
Saldo
Debet Kredit
-Rp 4.400.000-
-Rp 5.150.000-

No : 6-1800
Saldo
Debet Kredit
-Rp 950.000-
-Rp 1.750.000-

No : 9-1100
Saldo
Debet Kredit
-Rp 1.800.000-
-Rp 2.000.000-
 Salon Cantik
Neraca Saldo
Per 30 Desember 2018

No Akun Nama Akun D K

1-1100 Cash in Bank -Rp 55.400.000-
1-1200 Petty Cash -Rp 200.000-
1-1300 Accounts Receivable -Rp 4.500.000-
1-1400 Allowance for Doubtful Debt -Rp 3.300.000-
1-1500 Supplies -Rp 10.350.000-
1-1600 Prepaid Insurance -Rp 7.500.000-
1-1700 Prepaid Rent -Rp 24.000.000-
1-2100 Equiptment at Cost -Rp 19.500.000-
1-2110 Equiptment Accumulated Depr. -Rp 6.500.000-
2-1100 Accounts Payable -Rp 8.800.000-
2-1200 Accruad expenses
2-2100 Bank Permata Loan -Rp 5.000.000-
3-1100 Indah Capital -Rp 50.000.000-
3-1200 Indah Drawing -Rp 13.500.000-
4-1100 Fees Income -Rp 121.000.000-
6-1000 Advertising expense -Rp 5.150.000-
6-1100 Water, Electricity & Telp expense -Rp 12.900.000-
6-1200 Office Supplies expense -Rp 4.950.000-
6-1300 Doubtful Debts expense -Rp 1.500.000-
6-1400 Depreciation expense -Rp 6.500.000-
6-1500 Insurance expense -Rp 3.500.000-
6-1600 Rent expense -Rp 4.500.000-
6-1700 Wages & Salaries expense -Rp 20.100.000-
6-1800 Other Operating expense -Rp 1.750.000-
8-1000 Interest Revenue -Rp 3.800.000-
9-1100 Interest Expense -Rp 2.000.000-
9-1200 Bank Service Charge -Rp 600.000-
Jumlah -Rp 198.400.000- -Rp 198.400.000-