Contoh Buku Besar dan Neraca Saldo Akuntansi Kelas 10 atau X
Per Januari 2014
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
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
|