NERACA SALDO PER 30 NOVEMBER 2021

NO AKUN NAMA AKUN DEBIT

1-1100 CAS 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
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 EQUITPTMENT ACCUMULATED DEPR
2-1100 ACCOUNTS PAYABLE
2-1200 ACCRUAD EXPENSES
2-2100 BANK PERMATA LOAN
3-1100 INDAH CAPITAL
3-1200 INDAH DRAWING Rp 12,500,000
4-1100 FEES INCOME
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
9-1100 INTEREST EXPENSE Rp 1,800,000
9-1200 BANK SERVICE CHARGE Rp 600,000
JUMLAH Rp 186,800,000
 KREDIT

Rp 800,000

Rp 6,500,000
Rp 5,000,000
Rp 8,200,000
Rp 10,000,000
Rp 50,000,000

Rp 102,500,000

Rp 3,800,000

Rp 186,800,000
 GENERAL JOURNAL
SALON CANTIK
PER DESEMBER 2021

DATE IVIDEN NUMBER DESKRIPTION

31-Dec-21 BKK 12-1 ACCRUAD EXPENSE
31-Dec-21 BKK 12-1 CASH IN BANK
31-Dec-21 V12-1 ADVETISING EXPENSE
31-Dec-21 V12-1 PETTY CASH
31-Dec-21 BKM 12-1 CAS IN BANK
31-Dec-21 BKM 12-1 ACCOUNT RECEIVABLE
31-Dec-21 V 12-2 ACCRUAD EXPENSE
31-Dec-21 V12-2 PETTY CASH
31-Dec-21 F12-1 ACCOUNT RECEIVABLE
31-Dec-21 F12-2 FEES INCOME
31-Dec-21 BKK12-2 ACCOUNT PAYABEL
31-Dec-21 BKK12-2 CAS IN BANK
31-Dec-21 V12-3 SUPPLIES
31-Dec-21 V12-3 PETTY CASH
31-Dec-21 BKK12-3 ACCRUAD PAYABEL
31-Dec-21 BKK12-3 CASS IN BANK
31-Dec-21 FOS EQUITMENT AT COST
31-Dec-21 FOS ACCOUNT PAYABLE
31-Dec-21 BKM 12-3 CAS IN BANK
31-Dec-21 BKM 12-3 ACCOUNT RECEIVABLE
31-Dec-21 KN 01 CASH IN BANK
31-Dec-21 KN 01 FEES INCOME
31-Dec-21 BKM 12-3 CAS IN BANK
31-Dec-21 BKM12-3 ACCOUNT RECEIVABLE
31-Dec-21 V12-4 DRAWING
31-Dec-21 V12-4 PETTY CASH
31-Dec-21 V12-3 ACCOUNT RECEIVABLE
31-Dec-21 V12-3 FEES INCOME
31-Dec-21 BKM 12-4 CAS IN BANK
31-Dec-21 BKM12-4 ALLO WANCE FOR DOUBITUR DEB
31-Dec-21 V12-5 OTHER OPERATING EXPENSE
31-Dec-21 V12-5 PETTY CASH
31-Dec-21 1611 SUPPLIES
31-Dec-21 1611 ACCOUNT PAYABLE
31-Dec-21 BKK-2-2 BANK LOAN
31-Dec-21 BKK2-3 INTEREST EXPENSE
POS REFF DEBIT KREDIT
2-1200 Rp 7,500,000
1-1100 Rp 7,500,000
6-1000 Rp 750,000
1-1200 Rp 750,000
1-1100 Rp 3,000,000
1-1300 Rp 3,000,000
2-1200 Rp 700,000
1-1200 Rp 700,000
1-1300 Rp 8,000,000
4-1100 Rp 8,000,000
2-1100 Rp 3,500,000
1-1200 Rp 3,500,000
1-1500 Rp 250,000
1-1200 Rp 250,000
2-1100 Rp 1,500,000
1-1100 Rp 1,500,000
1-2100 Rp 7,500,000
2-1100 Rp 7,500,000
1-1100 Rp 8,000,000
1-1300 Rp 8,000,000
1-1100 Rp 6,000,000
4-1100 Rp 6,000,000
1-1100 Rp 3,800,000
1-1300 Rp 3,800,000
3-1200 Rp 1,000,000
1-1200 Rp 1,000,000
1-1300 Rp 4,500,000
4-100 Rp 4,500,000
1-1100 Rp 2,500,000
1-1300 Rp 2,500,000
6-1800 Rp 800,000
1-1200 Rp 800,000
1-1500 Rp 1,300,000
2-1100' Rp 1,300,000
Feb-00 Rp 5,000,000
9-1100 Rp 5,000,000
Rp 65,600,000 Rp 65,600,000
NAMA AKUN: CAS IN BANK

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
PEMBAYARAN GAJI KARYAWAN JUL
PELUNASA FAKTUR JUL Rp 2,000,000
PELUNASAN FAKTUR JUL
PEMBELIAN PERLENGKAPAN JUL
PELUNASAN FAKTUR JUL Rp 8,000,000
PENDAPATAN SINAKSARAN JUL Rp 6,000,000
PENDAPATAN JASA JUL Rp 3,800,000
POSTING JUL Rp 2,300,000
POSTING JUL

NAMA AKUN: PETTY CASH

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
ADVERTISING EXPENSE JUL
ACCRUAD EXPENSE JUL
SUPPLIES JUL
INDAH DRAWING JUL
OTHER OPERATING EXPENSE JUL

NAMA AKUN: ACCOUNTS RECEIVABLE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL
POSTING JUL Rp 8,000,000
POSTING JUL
POSTING JUL
POSTING JUL Rp 4,500,000

NAMA AKUN: ALLOWANCE FOR DOUBTFUL DEBT

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL
NAMA AKUN: SUPPLIES

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL Rp 250,000
POSTING JUL Rp 1,300,000
POSTING AJP

NAMA AKUN: PREPAID INSURANCE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP

NAMA AKUN: PREPAID RENT

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO

NAMA AKUN: EQUIPTMENT AT COST

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
ACCOUNT PAYABLE Rp 7,500,000

NAMA AKUN: EQUITPTMENT ACCUMULATED DEPR

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING

NAMA AKUN: ACCOUNTS PAYABLE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL Rp 3,500,000
POSTING JUL Rp 1,500,000
POSTING JUL
 POSTING JUL

NAMA AKUN: ACCRUAD EXPENSES

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING Rp 7,500,000
POSTING Rp 700,000

NAMA AKUN: BANK PERMATA LOAN

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
INTEREST EXPENSE JUL Rp 5,000,000

NAMA AKUN: INDAH CAPITAL

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP
POSTING AJP Rp 13,500,000

NAMA AKUN : INDAH DRAWING

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL Rp 1,000,000
POSTING AJP

NAMA AKUN : FEES INCOME

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JUL
POSTING JUL
POSTING JUL
POSTING AJP Rp 121,000,000

NAMA AKUN : ADVERTISING EXPENSE

TANGGAL KETERANGAN REFF DEBIT
31-Dec-21 SALDO
POSTING JUL Rp 750,000
POSTING AJP

NAMA AKUN : WATER, ELECTRICITY & TELP EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP

NAMA AKUN : OFFICE SUPPLIES EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP Rp 800,000
POSTING JP

NAMA AKUN : DOUBTFUL DEBTS EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP

NAMA AKUN : DEPRECIATION EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP Rp 800,000
POSTING JP

NAMA AKUN : INSURANCE EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP Rp 1,500,000
POSTING JP
NAMA AKUN : RENT EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP

NAMA AKUN : WAGES & SALARIES EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING AJP

NAMA AKUN : OTHER OPERATING EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JU Rp 800,000
POSTING AJP

NAMA AKUN : INTEREST REVENUE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JP Rp 3,800,000

NAMA AKUN : INTEREST EXPENSE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING JU Rp 200,000
POSTING JU

NAMA AKUN : BANK SERVICE CHARGE

TANGGAL KETERANGAN REFF DEBIT

31-Dec-21 SALDO
POSTING
 NOMOR AKUN: 1-1100
SALDO
KREDIT DEBIT KREDIT
Rp 50,800,000
Rp 7,500,000 Rp 43,300,000
Rp 45,300,000
Rp 3,500,000 Rp 41,800,000
Rp 1,500,000 Rp 40,350,000
Rp 48,300,000
Rp 54,300,000
Rp 58,100,000
Rp 60,600,000
Rp 5,200,000 Rp 55,400,000

NOMOR AKUN: 1-1200

SALDO
KREDIT DEBIT KREDIT
Rp 3,700,000
Rp 750,000 Rp 2,950,000
Rp 700,000 Rp 2,250,000
Rp 250,000 Rp 2,000,000
Rp 1,000,000 Rp 1,000,000
Rp 800,000 Rp 2,000,000

NOMOR AKUN: 1-1300

SALDO
KREDIT DEBIT KREDIT
Rp 5,800,000
Rp 2,000,000 Rp 3,800,000
Rp 11,800,000
Rp 8,000,000 Rp 3,800,000
Rp 3,800,000 Rp -
Rp 4,500,000

NOMOR AKUN: 1-1400

SALDO
KREDIT DEBIT KREDIT
Rp 800,000
Rp 2,500,000 Rp 3,300,000
 NOMOR AKUN: 1-1500
SALDO
KREDIT DEBIT KREDIT
Rp 8,800,000
Rp 9,050,000
Rp 10,350,000
Rp 800,000 Rp 9,550,000

NOMOR AKUN: 1-1600

SALDO
KREDIT DEBIT KREDIT
Rp 7,500,000
Rp 1,500,000 Rp 6,000,000

NOMOR AKUN: 1-1700

SALDO
KREDIT DEBIT KREDIT
Rp 24,000,000

NOMOR AKUN: ;1-2100

SALDO
KREDIT DEBIT KREDIT
Rp 12,000,000
Rp 19,500,000

NOMOR AKUN: 1-2110

SALDO
KREDIT DEBIT KREDIT
Rp 6,500,000
Rp 8,000,000 Rp 7,500,000

NOMOR AKUN: 2-1100

SALDO
KREDIT DEBIT KREDIT
Rp 5,000,000
1500000
Rp -
Rp 75,000,000 Rp 7,500,000
Rp 1,300,000 Rp 8,800,000

NOMOR AKUN: 2-1200

SALDO
KREDIT DEBIT KREDIT
Rp 8,200,000
Rp 700,000
Rp -

NOMOR AKUN: 2-2100

SALDO
KREDIT DEBIT KREDIT
Rp 10,000,000
Rp 5,000,000

NOMOR AKUN: 3-1100

SALDO
KREDIT DEBIT KREDIT
Rp 50,000,000
Rp 58,250,000 Rp 108,000
Rp 94,750,000

NOMOR AKUN: 3-1200

SALDO
KREDIT DEBIT KREDIT
Rp 12,500,000
Rp 13,500,000
13500000

NOMOR AKUN: 4-1100

SALDO
KREDIT DEBIT KREDIT
Rp 102,500,000
Rp 8,000,000 Rp 110,500,000
Rp 6,000,000 Rp 116,500,000
Rp 4,500,000 Rp 121,000,000
Rp -

NOMOR AKUN: 6-1000

 SALDO
KREDIT DEBIT KREDIT
Rp 4,400,000
Rp 5,150,000
Rp 5,150,000 Rp -

NOMOR AKUN: 6-1100

SALDO
KREDIT DEBIT KREDIT
Rp 12,900,000
Rp 12,900,000 Rp -

NOMOR AKUN: 6-1200

SALDO
KREDIT DEBIT KREDIT
Rp 4,950,000
Rp 5,750,000
Rp 5,750,000

NOMOR AKUN: 6-1300

SALDO
KREDIT DEBIT KREDIT
Rp 1,500,000
Rp 1,500,000 Rp -

NOMOR AKUN: 6-1400

SALDO
KREDIT DEBIT KREDIT
Rp 6,500,000
Rp 7,300,000
Rp 7,300,000 Rp -

NOMOR AKUN: 6-1500

SALDO
KREDIT DEBIT KREDIT
Rp 3,500,000
Rp 5,000,000
Rp 5,000,000 Rp -
 NOMOR AKUN: 6-1600
SALDO
KREDIT DEBIT KREDIT
Rp 4,500,000
Rp 4,500,000 Rp -

NOMOR AKUN: 6-1700

SALDO
KREDIT DEBIT KREDIT
Rp 20,100,000
Rp 20,100,000 Rp -

NOMOR AKUN: 6-1800

SALDO
KREDIT DEBIT KREDIT
Rp 950,000
Rp 1,750,000
Rp 1,750,000 Rp -

NOMOR AKUN: 8-1000

SALDO
KREDIT DEBIT KREDIT
Rp 3,800,000
Rp -

NOMOR AKUN: 9-1100

SALDO
KREDIT DEBIT KREDIT
Rp 1,800,000
Rp 2,000,000
Rp 2,000,000

NOMOR AKUN: 9-1200

SALDO
KREDIT DEBIT KREDIT
Rp 600,000
Rp 600,000 Rp -
11
 KODE NAMA AKUN NERACA SALDO AJP
1-1100 CASH IN BANK DEBIT KREDIT DEBIT
1-1200 PETTY CASH
1-1300 ACCOUNT RECEIVABLE
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 SUPPLIES
1-1600 PREPAID INSURANCE
1-`1700 PREPAID RENT
1-2100 EQUITMENT AT COST
1-2110 EQUITPTMENT ACCUMULATED DEPR
2-1100 ACCOUNT PAYABLE
2-1200 ACCRUAD EXPENSE
2-2100 BANK PERMATA LOAN
3-1100 INDAH CAPITAL
3-1200 INDAH DRAWING
4-1100 FEES INCOME
6-1000 ADVERTISING EXPENSE
6-1200 WATER,ELECTRICITY& TELP EXPENSE
6-1300 OFFICE SUPPLIES EXPENSE
6-1400 DOUBTFUL DEBT EXPENSE
6-1500 LGV
6-1600
6-1700
6-1800
8-1000
9-1100
9-1200
AJP NSD LABA RUGI NERACA
KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
 SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 20212

TANGGAL NAMA AKUN REFF DEBIT

31-Dec-21 DEPRECATION EXPENSE Rp 800,000
ACCOUM DEPRECATION EQUITMEN
31-Dec-21 OFFICE SUPPLIES EXPENSE Rp 800,000
SUPPLIES
31-Dec-21 INSURANCE EXPENSE Rp 1,500,000
PREPAID INSURANCE
JUMLAH Rp 3,100,000
 KREDIT

Rp 800,000

Rp 800,000

Rp 1,500,000
Rp 3,100,000
 SALON CANTIK
NERACA SALDO
PER 31 DESEMBER 2021
NO.AKUN NAMA AKUN DEBIT
1-1100 Err:504 Rp 55,400,000
1-1200 Err:504 Rp 200,000
1-1300 Err:504 Rp 4,500,000
1-1400 Err:504
1-1500 Err:504 Rp 10,350,000
1-1600 Err:504 Rp 7,500,000
1-1700 Err:504 Rp 24,000,000
1-2100 Err:504 Rp 19,500,000
1-2110 Err:504
2-1100 Err:504
2-1200 Err:504
2-2100 Err:504
3-1100 Err:504
3-1200 Err:504 Rp 13,500,000
4-1100 Err:504
6-1000 Err:504 Rp 5,150,000
6-1100 Err:504 Rp 12,900,000
6-1200 Err:504 Rp 4,950,000
6-1300 Err:504 Rp 1,500,000
6-1400 Err:504 Rp 6,500,000
6-1500 Err:504 Rp 3,500,000
6-1600 Err:504 Rp 4,500,000
6-1700 Err:504 Rp 20,100,000
6-1800 Err:504 Rp 1,750,000
8-1000 Err:504
9-1100 Err:504 Rp 2,000,000
9-1200 Err:504 Rp 600,000
JUMLAH Rp 198,400,000
K
O
2021
REDIT

Rp 3,300,000

Rp 6,500,000
Rp 8,800,000
Rp -
Rp 5,000,000
Rp 50,000,000

Rp 121,000,000

Rp 3,800,000

Rp 198,400,000