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6018-P1 Akuntansi-Lembar Kerja-Buku Besar.
6018-P1 Akuntansi-Lembar Kerja-Buku Besar.
NO :…………………..
SMK : ……………………..
LEMBAR KERJA
MENGELOLA BUKU BESAR
LEMBAR KERJA
1
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Galaxy Elektronik S001
Balance
Date Description Ref Debit Credit
Debit Credit
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
2
DESEMBER 2015
3
PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank 1-1100
Date Description Ref Debit Credit Balance
4
Debit Credit
5
6
7
Land 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit
Building Accumulated Depr. 1-3300
Balance
Date Description Ref Debit Credit
Debit Credit
8
Vehicle At Cost 1-3400
Balance
Date Description Ref Debit Credit
Debit Credit
Equipment 1-3600
Balance
Date Description Ref Debit Credit
Debit Credit
9
Account Payable 2-1200
Balance
Date Description Ref Debit Credit
Debit Credit
10
PPN Payable 2-1500
Balance
Date Description Ref Debit Credit
Debit Credit
11
Dividend Payable 2-1800
Balance
Date Description Ref Debit Credit
Debit Credit
12
Retained Earnings 3-1200
Balance
Date Description Ref Debit Credit
Debit Credit
13
Sales of Merchandise 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Freight Collected 4-1200
Balance
Date Description Ref Debit Credit
Debit Credit
14
Cost of Goods Sold 5-1100
Balance
Date Description Ref Debit Credit
Debit Credit
15
Telephone, Water, and Electricity Expenses 6-1200
Balance
Date Description Ref Debit Credit
Debit Credit
16
Maintenance and Repair
Expenses 6-1500
Balance
Date Description Ref Debit Credit
Debit Credit
17
Insurance Expenses 6-1800
Balance
Date Description Ref Debit Credit
Debit Credit
18
Dividen Income 8-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Bank Service Charge 9-1200
Balance
Date Description Ref Debit Credit
Debit Credit
19
20
PT PRIMA ELEKTRONIK
NERACA SALDO
31 DESEMBER 2015
21
22
PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
23
PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
24