No.

Nama Akun Neraca Saldo Jurnal Penyesuaian NSD

Laba/Rugi Neraca

Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit

110 Kas Rp17,500,000 - - - Rp17,500,000 - - -

Rp17,500,000 -

120 Piutang Rp4,350,000 - - - Rp4,350,000 - - -

Rp4,350,000 -

130 Perlengkapan Rp1,950,000 - - Rp450,000 Rp1,500,000 - -

- Rp1,500,000 -

140 Peralatan Rp9,000,000 - - - Rp9,000,000 - - -

Rp9,000,000 -

150 Kendaraan Rp30,000,000 - - - Rp30,000,000 - - -

Rp30,000,000 -

210 Utang usaha - Rp25,000,000 - Rp1,000,000 - Rp26,000,000 -

- - Rp26,000,000

310 Modal Agung - Rp35,000,000 - - - Rp35,000,000 - -

- Rp35,000,000

320 Prive Rp500,000 - - - Rp500,000 - - -

Rp500,000 -

410 Pendapatan Jasa - Rp20,000,000 - - - Rp20,000,000 -

Rp20,000,000 - -
510 Beban Asuransi Rp6,000,000 - - Rp4,500,000 Rp1,500,000 -
Rp1,500,000 - - -

520 Beban gaji Rp5,000,000 - Rp1,000,000 - Rp6,000,000 -

Rp6,000,000 - - -

530 Beban sewa kantor Rp3,000,000 - - Rp750,000 Rp2,250,000 -

Rp2,250,000 - - -

540 Beban iklan Rp1,000,000 - - - Rp1,000,000 - Rp1,000,000

- - -

550 Beban listrik & telp Rp1,100,000 - - - Rp1,100,000 -

Rp1,100,000 - - -

560 Beban rupa-rupa Rp600,000 - - - Rp600,000 -

Rp600,000 - - -

Jumlah Rp80,000,000 Rp80,000,000 - - - - - - -

-

112 Asuransi dibayar dimuka Rp4,500,000 - Rp4,500,000 -

- - Rp4,500,000 -

113 Sewa dibayar dimuka Rp750,000 - Rp750,000 - -

- Rp750,000 -

570 Beban perlengkapan kantor Rp450,000 - Rp450,000 -

Rp450,000 - - -

580 Beban penyst peralatan Rp450,000 - Rp450,000 -

Rp450,000 - - -
141 Akm penyst peralatan - Rp450,000 - Rp450,000 -
- - Rp450,000

580 Beban penyst kendaraan Rp3,000,000 - Rp3,000,000 -

Rp3,000,000 - - -

151 Akm penyst kendaraan - Rp3,000,000 - Rp3,000,000 -

- - Rp3,000,000

Rp10,150,000 Rp10,150,000 Rp84,450,000 Rp84,450,000

Rp16,350,000 Rp20,000,000 Rp68,100,000 Rp64,450,000

Rp3,650,000 - -
Rp3,650,000

Rp20,000,000 Rp20,000,000
Rp68,100,000 Rp68,100,000