PT PELANGI NUSA
NERACA SALDO AWAL
JANUARI 2021
ACC. NO ACC. NAME DEBET
KAS Rp 82,000,000
PIUTANG USAHA Rp 21,000,000
PERLENGKAPAN USAHA Rp 6,000,000
PERALATAN USAHA Rp 46,000,000
BANGUNAN Rp 140,000,000
TANAH Rp 60,000,000
UTANG USAHA
MODAL SAHAM
JUMLAH Rp 355,000,000
AL
CREDIT
Rp 55,000,000
Rp 300,000,000
Rp 355,000,000
PT PELANGI NUSA
GENERAL JOURNAL(JURNAL UMUM)
JANUARI 2021
Page : 1
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
2021
Januari 3 Kas 37,000,000.00
Modal 37,000,000.00
Januari 4 Kas 100,000,000.00
Utang Bank 100,000,000.00
Januari 5 Peralatan Usaha 35,000,000.00
Kas 15,000,000.00
Utang Usaha 20,000,000.00
Januari 7 Beban Iklan 3,200,000.00
Kas 3,200,000.00
Januari 8 Utang Usaha 22,000,000.00
Kas 22,000,000.00
Januari 11 Kas 18,000,000.00
Piutang Usaha 24,500,000.00
Pendapatan Jasa 42,500,000.00
Januari 14 Piutang Usaha 26,000,000.00
Pendapatan Jasa 26,000,000.00
Janurari 15 Perlengkapan 12,000,000.00
Kas 3,000,000.00
Utang Usaha 9,000,000.00
Januari 16 Peralatan Usaha 40,000,000.00
Utang Usaha 13,000,000.00
Kas 27,000,000.00
Januari 18 Kas 24,500,000.00
Piutang Usaha 24,500,000.00
Januari 19 Beban Air, Telp Listrik 3,200,000.00
Kas 3,200,000.00
Januari 21 Kas 15,000,000.00
Piutang Usaha 15,000,000.00
Januari 22 Utang Usaha 9,000,000.00
Kas 9,000,000.00
Januari 25 Utang Dividen 16,000,000.00
Kas 16,000,000.00
Januari 28 Beban Gaji 6,500,000.00
kas 6,500,000.00
Januari 30 Beban Bunga 4,800,000.00
Kas 4,800,000.00
TOTAL 396,700,000.00 396,700,000.00
buku besar
Account
GENERAL LEDGER
Kas
Date Description Ref. Debet
Januari 1 SALDO AWAL
3 Tambahan Modal 37,000,000
4 100,000,000
5
7
8
11 18,000,000
15
16
18 24,500,000
19
21 15,000,000
22
25
28
30
Account
GENERAL LEDGER
PIUTANG USAHA
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PERLENGKAPAN USAHA
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PERALATAN USAHA
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
BANGUNAN
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
TANAH
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
Modal
Date Description Ref. Debet
Dec 1 Opening Balance
3
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
Account
GENERAL LEDGER
PIUTANG
Date Description Ref. Debet
Dec 1 Opening Balance
No. Account:
ENERAL LEDGER
1-1110
Balance
Credit
Debet Credit
82,000,000
119,000,000
219,000,000
15,000,000 204,000,000
3,200,000 200,800,000
22,000,000 178,800,000
196,800,000
3,000,000 193,800,000
27,000,000 166,800,000
191,300,000
3,200,000 188,100,000
203,100,000
9,000,000 194,100,000
16,000,000 178,100,000
6,500,000 171,600,000
4,800,000 166,800,000
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1310
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-3201
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-3310
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-3410
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
300,000,000
37,000,000 337,000,000
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
No. Account:
ENERAL LEDGER
1-1210
Balance
Credit
Debet Credit
PT PELANGI NUSA
TRIAL BALANCE/ NERACA SALDO SBLUM PENYESUAIAN
JANUARI 2021
ACC. NO ACC. NAME DEBET CREDIT (Rp.)
Kas 166,800,000
modal Rp 337,000,000
