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  • Buku I Bag II 2 Buku Besar Hal 85-120 2021 Ok 1

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    regina
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    This document contains general ledger accounts for CV. MULIA JAYA including asset, liability, and equity accounts. Each account lists the beginning balance as of 1/1 and includes columns for date, descriptions, reference, debit, credit, and balance. Some key accounts shown are cash, accounts receivable, various inventory accounts, prepaid expenses, property and equipment, accumulated depreciation, accounts payable, equity for the owners Prima and Jaya, and their drawings.

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    This document contains general ledger accounts for CV. MULIA JAYA including asset, liability, and equity accounts. Each account lists the beginning balance as of 1/1 and includes columns for date, descriptions, reference, debit, credit, and balance. Some key accounts shown are cash, accounts receivable, various inventory accounts, prepaid expenses, property and equipment, accumulated depreciation, accounts payable, equity for the owners Prima and Jaya, and their drawings.

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    © All Rights Reserved
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    23 views36 pages

    Buku I Bag II 2 Buku Besar Hal 85-120 2021 Ok 1

    Uploaded by

    regina
    This document contains general ledger accounts for CV. MULIA JAYA including asset, liability, and equity accounts. Each account lists the beginning balance as of 1/1 and includes columns for date, descriptions, reference, debit, credit, and balance. Some key accounts shown are cash, accounts receivable, various inventory accounts, prepaid expenses, property and equipment, accumulated depreciation, accounts payable, equity for the owners Prima and Jaya, and their drawings.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 36

    _______________________________________________________________ Bagian II Work Book_General Ledger

    GENERAL LEDGER

    CV. MULIA JAYA

    __________________________________________________________________________________________ 85
    Praktikum Akuntansi Biaya______________________________________________________________________

    86 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1101 Cash

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 87
    Praktikum Akuntansi Biaya______________________________________________________________________

    1101 Cash

    Date Descriptions Ref Dr. Cr. Balance

    88 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1102 Account Receivable

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 89
    Praktikum Akuntansi Biaya______________________________________________________________________

    1201 Sand Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    90 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1202 Cement Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 91
    Praktikum Akuntansi Biaya______________________________________________________________________

    1203 Paint Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1204 Thinner Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    92 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1205 Fuel Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1206 Lubricant Inventory

    Tanggal Descriptions Ref Debit Kredit Saldo


    1/1 Beginning Balance

    _________________________________________________________________________________________ 93
    Praktikum Akuntansi Biaya______________________________________________________________________

    1211 WIP Mixing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    94 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1212WIP Pressing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1213WIP Finishing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 95
    Praktikum Akuntansi Biaya______________________________________________________________________

    1220 Roof Tile Inventory

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1301 Prepaid Insurance

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    96 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1302 VAT Input

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1303 Prepaid Income Tax

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 97
    Praktikum Akuntansi Biaya______________________________________________________________________

    1401 Office Equipment

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1411 Accumulation Depreciation Office Equipment

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    98 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1420 Vehicles

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1421 Accumulation Depreciation Vehicles

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 99
    Praktikum Akuntansi Biaya______________________________________________________________________

    1430 Factory Machinery

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1431 Accumulation Depreciation Factory Machinery

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    100 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    1440 Building

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    1441 Accumulation Depreciation Building

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 101
    Praktikum Akuntansi Biaya______________________________________________________________________

    1501 Land

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    2101 Salary and Wages Payable

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    102 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    2102 Account Payable

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 103
    Praktikum Akuntansi Biaya______________________________________________________________________

    2105 VAT Output

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    104 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    3101 Prima’s Equity

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    3102 Prima’sDrawing

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 105
    Praktikum Akuntansi Biaya______________________________________________________________________

    3103 Jaya’s Equity

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    3104 Jaya’s Drawing

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    106 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    3105 Abadi’s Equity

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    3106 Abadi’sDrawing

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    3201 Retained Earning

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 107
    Praktikum Akuntansi Biaya______________________________________________________________________

    4101 Sales Revenue

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    5101 Cost of Goods Sold

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    108 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    5211 FOH Actual_Mixing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 109
    Praktikum Akuntansi Biaya______________________________________________________________________

    5212 FOH Actual_Pressing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    110 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    5213 FOH Actual_Finishing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 111
    Praktikum Akuntansi Biaya______________________________________________________________________

    5221 FOH Actual_Power Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    112 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    5222 FOH Actual_Maintenance Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 113
    Praktikum Akuntansi Biaya______________________________________________________________________

    5223 FOH Actual_Service Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    114 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    5311 FOH Applied_ Mixing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    5312 FOH Applied_ Pressing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 115
    Praktikum Akuntansi Biaya______________________________________________________________________

    5313 FOH Applied_ Finishing Department

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    5401 FOH Variance

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    116 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    5501 General Administrative Expenses

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 117
    Praktikum Akuntansi Biaya______________________________________________________________________

    5601 Marketing Expenses

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    118 _________________________________________________________________________________________
    ______________________________________________________________ Bagian II Work Book General Ledger

    7001 Profit/Loss

    Date Descriptions Ref Dr. Cr. Balance


    1/1 Beginning Balance

    _________________________________________________________________________________________ 119
    Praktikum Akuntansi Biaya______________________________________________________________________

    120 _________________________________________________________________________________________

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