Tanggal Jurnal Debet Kredit

2 Kas IDR 90,000,000.00

Kendaraan IDR 840,000,000.00
Modal saham IDR 930,000,000.00
4 Kas IDR 250,000,000.00
Hutang bank IDR 250,000,000.00
5 Biaya sewa IDR 4,000,000.00
Kas IDR 4,000,000.00
6 Peralatan IDR 47,000,000.00
Kas IDR 15,000,000.00
Hutang usaha IDR 32,000,000.00
7 Biaya iklan IDR 6,600,000.00
Kas IDR 6,600,000.00
8 Perlengkapan IDR 7,500,000.00
Kas IDR 7,500,000.00
11 Kas IDR 22,500,000.00
Piutang usaha IDR 20,000,000.00
Penjualann IDR 42,500,000.00
14 Kas IDR 38,000,000.00
Penjualann IDR 38,000,000.00
15 Kendaraan IDR 180,000,000.00
Kas IDR 65,000,000.00
Hutang usaha IDR 115,000,000.00
16 Kendaraan IDR 78,000,000.00
Kas IDR 28,000,000.00
Hutang usaha IDR 50,000,000.00
18 Kas IDR 20,000,000.00
Piutang usaha IDR 20,000,000.00
19 Biaya tlpn air &lstrk IDR 4,700,000.00
Kas IDR 4,700,000.00
 21 Kas IDR 15,000,000.00
Piutang usaha IDR 7,000,000.00
Penjualann IDR 22,000,000.00
22 Biaya penginapan IDR 7,500,000.00
Kas IDR 7,500,000.00
23 Biaya penginapan IDR 10,000,000.00
Kas IDR 10,000,000.00
24 Utang usaha IDR 10,000,000.00
Kas IDR 10,000,000.00
25 Hutang dividen IDR 7,500,000.00
kas IDR 7,500,000.00
28 Biaya gaji IDR 9,500,000.00
Kas IDR 9,500,000.00
29 Biaya bunga bank IDR 6,200,000.00
Kas IDR 6,200,000.00
Total IDR 1,681,000,000.00 IDR 1,681,000,000.00

Akun Kas
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
2 modal IDR 90,000,000.00 IDR 90,000,000.00
4 hutang IDR 250,000,000.00 IDR 340,000,000.00
5 biaya sewa IDR 4,000,000.00 IDR 336,000,000.00
6 peralatan IDR 15,000,000.00 IDR 321,000,000.00
7 biaya iklan IDR 6,600,000.00 IDR 314,400,000.00
8 perlejngkapan IDR 7,500,000.00 IDR 306,900,000.00
11 penjualan IDR 22,500,000.00 IDR 329,400,000.00
14 penjualan IDR 38,000,000.00 IDR 367,400,000.00
15 kendaraan IDR 65,000,000.00 IDR 302,400,000.00
16 kendaraan IDR 28,000,000.00 IDR 274,400,000.00
 18 piutang usaha IDR 20,000,000.00 IDR 294,400,000.00
19 biaya tlpn dll IDR 4,700,000.00 IDR 289,700,000.00
21 penjualan IDR 15,000,000.00 IDR 304,700,000.00
22 biaya penginapan IDR 7,500,000.00 IDR 297,200,000.00
23 biaya penginapan IDR 10,000,000.00 IDR 287,200,000.00
24 utang usaha IDR 10,000,000.00 IDR 277,200,000.00
25 hutang dividen IDR 7,500,000.00 IDR 269,700,000.00
28 biaya gaji IDR 9,500,000.00 IDR 260,200,000.00
29 biaya bunga bank IDR 6,200,000.00 IDR 254,000,000.00

Akun Kendaraan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
2 Modal IDR 840,000,000.00 IDR 840,000,000.00
15 kas IDR 65,000,000.00 IDR 905,000,000.00
hutang usaha IDR 115,000,000.00 IDR 1,020,000,000.00
16 kas IDR 28,000,000.00 IDR 1,048,000,000.00
hutang usaha IDR 50,000,000.00 IDR 1,098,000,000.00

Akun modal saham

Saldo
Tanggal Ket Debet Kredit
Debet Kredit
2 kas IDR 90,000,000.00 IDR 90,000,000.00
kendaraan IDR 840,000,000.00 IDR 930,000,000.00

Akun hutang bank

Saldo
Tanggal Ket Debet Kredit
Debet Kredit
4 kas IDR 250,000,000.00 IDR 250,000,000.00
 Akun biaya sewa
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
5 kas IDR 4,000,000.00 IDR 4,000,000.00

Akun peralatan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
6 kas IDR 15,000,000.00 IDR 15,000,000.00
hutang ushaa IDR 32,000,000.00 IDR 47,000,000.00

Akun biaya iklan

Saldo
Tanggal Ket Debet Kredit
Debet Kredit
7 kas IDR 6,600,000.00 IDR 6,600,000.00
Akun perlengkapan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
8 kas IDR 7,500,000.00 IDR 7,500,000.00
Akun piutang penjualan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
11 penjualan IDR 20,000,000.00 IDR 20,000,000.00
18 kas IDR 20,000,000.00 IDR -
21 penjualan IDR 7,000,000.00 IDR 7,000,000.00

Akun biaya tlpn air dn listrik

Saldo
Tanggal Ket Debet Kredit
Tanggal Ket Debet Kredit
Debet Kredit
19 kas IDR 4,700,000.00 IDR 4,700,000.00
Akun biaya penginapan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
22 kas IDR 7,500,000.00 IDR 7,500,000.00
23 kas IDR 10,000,000.00 IDR 17,500,000.00
Hutang usaha
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
6 Peralatan IDR 32,000,000.00 IDR 32,000,000.00
15 kendaraan IDR 115,000,000.00 IDR 147,000,000.00
16 kendaraan IDR 50,000,000.00 IDR 197,000,000.00
24 kas IDR 10,000,000.00 IDR 187,000,000.00
Akun Hutang dividen
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
25 kas IDR 7,500,000.00 IDR 7,500,000.00
Akun Biaya gaji
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
28 kas IDR 9,500,000.00 IDR 9,500,000.00
Akun Biaya Bunga bank
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
29 kas IDR 6,200,000.00 IDR 6,200,000.00
Akun Penjualan
Saldo
Tanggal Ket Debet Kredit
Debet Kredit
11 kas IDR 22,500,000.00 IDR 22,500,000.00
 piutang usaha IDR 20,000,000.00 IDR 42,500,000.00
14 kas IDR 38,000,000.00 IDR 80,500,000.00
21 kas IDR 15,000,000.00 IDR 95,500,000.00
piutang usaha IDR 7,000,000.00 IDR 102,500,000.00

Pt. Zig Zag

Neraca Saldo
Per 31 Januari 2013
Akun Debet Kredit
Kas IDR 254,000,000.00
Kendaraan IDR 1,098,000,000.00
Biaya sewa IDR 4,000,000.00
Peralatan IDR 47,000,000.00
Biaya iklan IDR 6,600,000.00
Perlengkapann IDR 7,500,000.00
Piutang penjualan IDR 7,000,000.00
Biaya tlpn IDR 4,700,000.00
Biaya penginapan IDR 17,500,000.00
Biaya bunga bank IDR 6,200,000.00
Biaya gaji IDR 9,500,000.00
Modal saham IDR 930,000,000.00
Hutang usaha IDR 187,000,000.00
Hutang bank IDR 250,000,000.00
Hutang deviden IDR 7,500,000.00
Penjualan IDR 102,500,000.00
Total IDR 1,469,500,000.00 IDR 1,469,500,000.00