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KK Buku Besar Edit

This document contains the opening balances for various general ledger accounts as of December 1 for a company. It lists accounts for cash in bank, petty cash, accounts receivable, allowance for doubtful debt, merchandise inventory, store supplies, prepaid insurance, VAT in, land, buildings, vehicles, equipment, accounts payable, and expense payable along with their corresponding account numbers and opening balances.

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Nando Dista Saputra
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12 views17 pages

KK Buku Besar Edit

This document contains the opening balances for various general ledger accounts as of December 1 for a company. It lists accounts for cash in bank, petty cash, accounts receivable, allowance for doubtful debt, merchandise inventory, store supplies, prepaid insurance, VAT in, land, buildings, vehicles, equipment, accounts payable, and expense payable along with their corresponding account numbers and opening balances.

Uploaded by

Nando Dista Saputra
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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Jl.

Ahmad Jais 121


JAKARTA
Account : Account Number :
GENERAL LEDGER
Cash in Bank 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 315,104,500

Account : Account Number :


GENERAL LEDGER
Petty Cash 1-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 10,000,000

Account : Account Number :


GENERAL LEDGER
Accounts Receivable 1-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 366,300,000

Account : Account Number :


GENERAL LEDGER
Allowance for Doubtful Debt 1-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 12,800,000

Account : Account Number :


GENERAL LEDGER
Merchandise Inventory 1-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 420,000,000
Account : Account Number :
GENERAL LEDGER
Store Supplies 1-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 9,000,000

Account : Account Number :


GENERAL LEDGER
Prepaid Insurance 1-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 17,500,000

Account : Account Number :


GENERAL LEDGER
Prepaid Income Tax 1-1800
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
VAT In 1-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 30,000,000

Account : Account Number :


GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 145,600,000

Account : Account Number :


GENERAL LEDGER
Building at Cost 1-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 385,000,000

Account : Account Number :


GENERAL LEDGER
Building Accum. Depreciation 1-2210
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 57,750,000

Account : Account Number :


GENERAL LEDGER
Vehicle at Cost 1-2300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 345,000,000

Account : Account Number :


GENERAL LEDGER
Vehicle Accumulated Depreciation 1-2310
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 112,812,500

Account : Account Number :


GENERAL LEDGER
Equipment at Cost 1-2400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 117,900,000

Account : Account Number :


GENERAL LEDGER
Equipment Accum. Depreciation 1-2410
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 83,512,500

Account : Account Number :


GENERAL LEDGER
GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 288,600,000

Account : Account Number :


GENERAL LEDGER
Expense Payable 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
VAT Out 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 45,000,000

Account : Account Number :


GENERAL LEDGER
BPJS Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Bank BRI Loan 2-2100
Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit
Dec 1 Opening Balance √ 300,000,000
Account : Account Number :
GENERAL LEDGER
Danuar's Capital 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 922,650,000

Account : Account Number :


GENERAL LEDGER
Danuar's Drawing 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 25,400,000

Account : Account Number :


GENERAL LEDGER
Income Summary 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 754,000,000

Account : Account Number :


GENERAL LEDGER
Sales Discount 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 1,250,000

Account : Account Number :


GENERAL LEDGER
Sales Return 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Account : Account Number :
GENERAL LEDGER
Freight Collected 4-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 12,500,000

Account : Account Number :


GENERAL LEDGER
Service Income 4-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 13,750,000

Account : Account Number :


GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 229,400,000

Account : Account Number :


GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 8,800,000

Account : Account Number :


GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 123,650,000

Account : Account Number :


GENERAL LEDGER
Elect, Water, Telp & Internet Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 15,400,000

Account : Account Number :


GENERAL LEDGER
Store Supplies Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Repair and Maintenance Expense 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 8,250,000

Account : Account Number :


GENERAL LEDGER
Bad Debt Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Depreciation Expense 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
Insurance Expense 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :


GENERAL LEDGER
GENERAL LEDGER
BPJS Expense 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 6,532,000

Account : Account Number :


GENERAL LEDGER
Professional Fees 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 5,665,000

Account : Account Number :


GENERAL LEDGER
Income Tax Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 4,006,500

Account : Account Number :


GENERAL LEDGER
Other Operating Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 19,267,000

Account : Account Number :


GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 5,800,000

Account : Account Number :


GENERAL LEDGER
Non Land & Building Rental Revenue 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 15,250,000
Account : Account Number :
GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 8,800,000

Account : Account Number :


GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance √ 6,600,000
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