6.2.Membuat buku besar
Membuat buku besar dalam bentuk staffle 3 & 4 kolom dari jurnal umum yang sudah disediakan dibawah ini:
Tabel 1 Wanda Company Memorial Journal Per 31 October 20xx
|
Date |
Description |
Ref |
Debit |
Credit |
|
|
Oktober |
1 |
Cash |
|
50.000.000 |
|
|
|
Wanda Capital |
|
|
50.000.000 |
|
|
|
|
|
|
|
|
|
3 |
Rent Expense |
|
3.000.000 |
|
|
|
|
Cash |
|
|
3.000.000 |
|
|
|
|
|
|
|
|
|
4 |
Equipment |
|
10.000.000 |
|
|
|
|
Account Payable |
|
|
10.000.000 |
|
|
|
|
|
|
|
|
|
5 |
Office Supplies |
|
500.000 |
|
|
|
|
Cash |
|
|
500.000 |
|
|
|
|
|
|
|
|
|
7 |
Cash |
|
3.000.000 |
|
|
|
|
Revenue |
|
|
3.000.000 |
|
|
|
|
|
|
|
|
|
10 |
Other Expense |
|
300.000 |
|
|
|
|
Cash |
|
|
300.000 |
|
|
|
|
|
|
|
|
|
12 |
Account Payable |
|
10.000.000 |
|
|
|
|
Cash |
|
|
10.000.000 |
|
|
|
|
|
|
|
|
|
13 |
Account Receivable |
|
2.000.000 |
|
|
|
|
Revenue |
|
|
2.000.000 |
|
|
|
|
|
|
|
|
|
15 |
Telp & Electricity Expense |
|
1.200.000 |
|
|
|
|
Cash |
|
|
1.200.000 |
|
|
|
|
|
|
|
|
|
17 |
Cash |
|
5.000.000 |
|
|
|
|
Revenue |
|
|
5.000.000 |
|
|
|
|
|
|
|
|
|
20 |
Wanda Drawing |
|
1.500.000 |
|
|
|
|
Cash |
|
|
1.500.000 |
|
|
|
|
|
|
|
|
|
22 |
Cash |
|
20.000.000 |
|
|
|
|
Bank Payable |
|
|
20.000.000 |
|
|
|
|
|
|
|
|
|
25 |
Wages & Salaries Expense |
|
2.000.000 |
|
|
|
|
Cash |
|
|
2.000.000 |
|
|
Jumlah |
|
108.500.000 |
108.500.000 |
||