No Akun Nama Akun Neraca Saldo

D K
101 Kas 39,000,000
102 Piutang usaha 21,000,000
103 Persediaan BD 8,000,000
104 Perlengkapan 3,000,000
105 Sewa DDM 3,600,000
111 Peralatan 90,000,000
112 Ak. Peny, peralatan 10,000,000
201 Utang usaha 15,000,000
301 Modal 127,290,000
302 Prive 350,000
401 Penjualan 34,000,000
402 Retur penjualan 1,500,000
403 Potongan penjualan 300,000
501 Pembelian 12,000,000
502 Retur pembelian 100,000
503 Potongan pembelian 200,000
601 Pendapatan bunga 400,000
701 Beban angkut pembelian 500,000
702 Beban angkut penjualan 600,000
703 Beban iklan 1,800,000
704 Beban gaji 4,900,000
705 Beban asuransi toko 180,000
706 Beban utilitas 260,000
707 Ikhtisar L/R
708 Beban perlengkapan toko
709 Beban perlengkapan kantor
710 Beban sewa
711 Beban peny. Peralatan
106 Asuransi toko DDM
202 Utang gaji
Total 186,990,000 186,990,000
 Penyesuaian NSD Laba / rugi
D K D K D
39,000,000
21,000,000
2,800,000 8,000,000 2,800,000
2,100,000 900,000
1,200,000 2,400,000
90,000,000
9,000,000 19,000,000
15,000,000
127,290,000
350,000
34,000,000
1,500,000 1,500,000
300,000 300,000
12,000,000 12,000,000
100,000
200,000
400,000
500,000 500,000
600,000 600,000
1,800,000 1,800,000
700,000 5,600,000 5,600,000
80,000 100,000 100,000
260,000 260,000
8,000,000 2,800,000 8,000,000 2,800,000 8,000,000
1,260,000 1,260,000 1,260,000
840,000 840,000 840,000
1,200,000 1,200,000 1,200,000
9,000,000 9,000,000 9,000,000
80,000 80,000
700,000 700,000
23,880,000 23,880,000 199,490,000 199,490,000 42,960,000
Laba / rugi Neraca
K D K
39,000,000
21,000,000
2,800,000
900,000
2,400,000
90,000,000
19,000,000
15,000,000
127,290,000
350,000
34,000,000

100,000
200,000
400,000

2,800,000

80,000
700,000
37,500,000 156,530,000 161,990,000
5,460,000 5,460,000
42,960,000 161,990,000