Kas 111

Saldo awal 2,500,000,000,000 2 250,000,000,000

1 490,000,000,000 3 25,000,000,000
20 20,000,000,000 4 50,000,000,000
5 60,000,000,000
6 5,000,000,000
7 2,500,000,000
8 5,000,000,000
9 1,500,000,000
10 3,500,000,000
11 2,000,000,000
12 250,000,000,000
13 3,000,000,000
14 2,500,000,000
15 12,500,000,000
16 2,500,000,000
17 35,000,000,000
19 10,000,000,000
22 43,200,000,000
3,010,000,000,000 763,200,000,000

Saldo 2,246,800,000,000

Piutang Usaha 112

Saldo Awal 500,000,000,000
1 210,000,000,000

Saldo 710,000,000,000

Persediaan Barang 113

Saldo Awal 1,500,000,000,000
18 30,000,000,000

Saldo 1,530,000,000,000

Bangunan Hijau 122

12 250,000,000,000

Saldo 250,000,000,000

Investasi Sosial 131

 9 1,500,000,000
13 3,000,000,000
15 12,500,000,000
16 2,500,000,000

Saldo 19,500,000,000

Investasi Lingkungan 132

8 5,000,000,000
10 3,500,000,000

Saldo 8,500,000,000

Utang Dagang (Liabilitas Jangka Pendek) 211

Saldo Awal 1,300,000,000,000
18 30,000,000,000

Saldo 1,330,000,000,000

Liabilitas Jangka Panjang 221

19 10,000,000,000 Saldo Awal 1,700,000,000,000

Saldo 1,690,000,000,000

Liabilitas Sosial Kontinjen 231

21 25,000,000,000

Saldo 25,000,000,000

Beban Produksi 511

2 250,000,000,000

Saldo 250,000,000,000

Beban Pemasaran 512

3 25,000,000,000

Saldo 25,000,000,000

Beban Gaji dan Upah 513

4 50,000,000,000
Saldo 50,000,000,000

Beban Administrasi dan Umum 514

5 60,000,000,000

Saldo 60,000,000,000

Beban Sosial 515

6 5,000,000,000
7 2,500,000,000
11 2,000,000,000

Saldo 9,500,000,000

Beban Bunga Bank 516

14 2,500,000,000

Saldo 2,500,000,000

Beban Pajak Penghasilan 517

22 43,200,000,000

Saldo 43,200,000,000

Pendapatan Lain-Lain 811

20 20,000,000,000

Saldo 20,000,000,000

Beban Lain-Lain 911

17 35,000,000,000

Saldo 35,000,000,000
 Neraca Saldo
Akuntansi Hijau
No. Akun Keterangan Debit
111 Kas 2,246,800,000,000
112 Piutang Usaha 710,000,000,000
113 Persediaan Barang Dagang 1,530,000,000,000
114 Perlengkapan Kantor 500,000,000,000
121 Tanah dan Bangunan 7,000,000,000,000
122 Bangunan Hijau 250,000,000,000
123 Mesin 1,500,000,000,000
131 Investasi Sosial 19,500,000,000
132 Investasi Lingkungan 8,500,000,000
133 Investasi Sosial Kontinjen 25,000,000,000
141 Aset Takberwujud 500,000,000,000
142 Aset Finansial 1,000,000,000,000
211 Liabilitas Jangka Pendek
221 Liabilitas Sosial Kontijen
231 Liabilitas Jangka Panjang
311 Modal Saham
321 Saldo Laba
411 Pendapatan Usaha
511 Beban Produksi 250,000,000,000
512 Beban Pemasaran 25,000,000,000
513 Beban Gaji dan Upah 50,000,000,000
514 Beban Administrasi dan Umum 60,000,000,000
515 Beban Sosial 9,500,000,000
516 Beban Bunga Bank 2,500,000,000
517 Beban Pajak Penghasilan 43,200,000,000
811 Pendapatan Lain-Lain
911 Beban Lain-Lain 35,000,000,000
Total 15,765,000,000,000
Kredit

1,330,000,000,000
25,000,000,000
1,690,000,000,000
9,000,000,000,000
3,000,000,000,000
700,000,000,000

20,000,000,000

15,765,000,000,000