Pengikut

Rabu, 25 April 2012

Contoh Buku Besar dan Neraca Saldo Akuntansi Kelas 10 atau X

BUKU BESAR 
Mr. Hidayat Management Consultant 33
Per April 2008


BUKU BESAR KAS (KODE 101)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 1
Investment
JU1
45.000.000

45.000.000

April 2
Prepaid Rent
JU1

3.000.000
42.000.000

April 3
Equipment purchasement
JU1

3.500.000
38.500.000

April 6
Supplies purchasement
JU1

1.250.000
37.250.000

April 8
Consultant service revenue
JU1
7.500.000

44.750.000

April 12
Pay half of account payable
JU1

500.000
44.250.000

April 19
Service revenue
JU1
3.000.000

47.250.000

April 20
Prive
JU1

1.000.000
46.250.000

April 21
Salaries expense
JU1

2.500.000
43.750.000

April 24
Miscellaneous expense
JU1

275.000
43.475.000

April 27
Receive a half of residual money from  April 19th revenue
JU1
4.000.000

47.475.000


BUKU BESAR SEWA DIBAYAR DI MUKA (KODE 102)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 2
Paid prepaid rent
JU 1
3.000.000

3.000.000



BUKU BESAR PIUTANG (KODE 103)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 19
The residual of a revenue (Account receivable)
JU 1
6.000.000

6.000.000

April 27
Received half of account receivable
JU 1

4.000.000
2.000.000




BUKU BESAR PERLENGKAPAN (KODE 104)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 6
Pay for supplies purchasement
JU 1
1.250.000

1.250.000


BUKU BESAR PERALATAN (KODE 121)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 3
Pay for equipment purchasement
JU 1
5.000.000

5.000.000


BUKU BESAR UTANG (KODE 201)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 3
Account  payable of equipment purchasement
JU 1

1.500.000

1.500.000
April 12
Pay some of account payable on April 3rd
JU 1
500.000


1.000.000

BUKU BESAR MODAL (KODE 301)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 1
Investment
JU 1

45.000.000

45.000.000

BUKU BESAR PRIVE (KODE 302)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 20
Prive
JU 1
1.000.000

1.000.000


BUKU BESAR PENDAPATAN (KODE 401)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 8
Received consultant service revenue
JU 1

7.500.000

7.500.000
April 19
Received consultant service of PT Merdeka
JU 1

9.000.000

16.500.000

BUKU BESAR BEBAN (KODE 501)
Date
Keterangan
Ref
Debet
Credit
Saldo
Debet
Credit
April 21
Paid for salaries expense
JU 1
2.500.000

2.500.000

April 24
Paid for miscellaneous expense
JU 1
275.000

2.775.000



NERACA SALDO
Mr. Hidayat Management Consultant 33
Per April 2008
No Perkiraan
Nama Perkiraan
Debet
Credit
101
Cash
47.475.000

102
Prepaid rent
3.000.000

103
Account receivable
2.000.000

104
Supplies
1.250.000

121
Equipment
5.000.000

201
Account payable

1.000.000
301
Capital

45.000.000
302
Prive
1.000.000

401
Income

16.500.000
501
Expense
2.775.000

JUMLAH
62.500.000
62.500.000


3 komentar:

  1. ini pelajaran kelas X (sepuluh) tp transaksinya bahasa Madura semua. translate dulu dong Gan biar gak terlalu kentara kalo dapet copast !

    BalasHapus
  2. Ini tugas sekolah buatan aku sendiri. Emg disuruh buatnya pake bhs inggris gan..

    BalasHapus