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 19threvenue
|
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
|
||
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