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Format Buku Besar Umum

This document appears to be a balance sheet or financial statement for a fitness center in Indonesia. It lists various asset, liability, and equity accounts with their corresponding debit or credit balances in Rupiah. The statement shows total assets of over 2.5 billion Rupiah against total liabilities and equity of around 2.5 billion Rupiah. Major assets include cash, receivables, inventory, property and equipment. Major liabilities include accounts payable and bank loans.

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Rina Herliana
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94 views12 pages

Format Buku Besar Umum

This document appears to be a balance sheet or financial statement for a fitness center in Indonesia. It lists various asset, liability, and equity accounts with their corresponding debit or credit balances in Rupiah. The statement shows total assets of over 2.5 billion Rupiah against total liabilities and equity of around 2.5 billion Rupiah. Major assets include cash, receivables, inventory, property and equipment. Major liabilities include accounts payable and bank loans.

Uploaded by

Rina Herliana
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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FITNESS CENTER CITRA

BUKU BESAR
PER _____________________

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Dec 1 saldo awal √ 122,431,700


2015 31 Penerimaan kas CRJ-1 1-1300 #VALUE!
31 Pengeluaran kas CPJ-1 328,800 #VALUE!
31 Penyesuaian AJ-1 405,000 #VALUE!

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit

Nama Akun : No. Akun :


Balance
Date Description Ref Debit Credit
Debit Credit
Nama Akun : No. Akun :
Balance
Date Description Ref Debit Credit
Debit Credit
NERACA SALDO

No. Account Name Account Debit Credit


1-1100 Cash in Bank Rp 402,540,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 77,720,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 420,963,000
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1400 Income Summary


4-1100 Sales of Merchandise Rp 1,998,300,000
4-1200 Freight Collected Rp 260,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
8-1200 Deviden Income Rp 5,700,000
8-1300 Late Fees Collected Rp 836,000
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,344,719,800 Rp 4,366,499,800
FITNESS CENTER CITRA
JURNAL PENUTUP
PER _________________________
Hal. :
NO.
DATE DESCRIPTION REF Debit Credit
EVIDENCE
1-1100 Cash in Bank Rp 402,540,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 77,720,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 420,963,000
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1400 Income Summary


4-1100 Sales of Merchandise Rp 1,998,300,000
4-1200 Freight Collected Rp 260,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
FITNESS CENTER CITRA
JURNAL UMUM
PER _________________________
Hal. :

NO.
DATE DESCRIPTION REF Debit Credit
EVIDENCE

8-1300 Late Fees Collected Rp 836,000


9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,344,719,800 Rp 4,360,799,800

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