Neraca Lajur / Working Trial Balance
Periode: April 2026
| # | Kode Akun | Nama Akun | Neraca Saldo | Penyesuaian | Neraca Saldo Disesuaikan | Laba / Rugi | Neraca | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debit | Kredit | Debit | Kredit | Debit | Kredit | Debit | Kredit | Debit | Kredit | |||
| ASET | ||||||||||||
| 1 | 1-1100 |
Kas & Bank | 85.000.000 | — | — | 13.725.000 | 71.275.000 | — | — | — | 71.275.000 | — |
| 2 | 1-2100 |
Beban Dibayar Dimuka | 3.000.000 | — | — | 750.000 | 2.250.000 | — | — | — | 2.250.000 | — |
| 3 | 1-3100 |
Persediaan Barang | 7.500.000 | — | — | — | 7.500.000 | — | — | — | 7.500.000 | — |
| 4 | 1-5100 |
Mesin Produksi | 150.000.000 | — | — | — | 150.000.000 | — | — | — | 150.000.000 | — |
| 5 | 1-5200 |
Akumulasi Depresiasi Mesin | — | 10.000.000 | — | 2.500.000 | — | 12.500.000 | — | — | — | 12.500.000 |
| KEWAJIBAN | ||||||||||||
| 6 | 2-1100 |
Hutang Usaha | — | 7.500.000 | — | — | — | 7.500.000 | — | — | — | 7.500.000 |
| BEBAN | ||||||||||||
| 7 | 5-2100 |
Beban Gaji | 13.725.000 | — | — | — | 13.725.000 | — | 13.725.000 | — | — | — |
| 8 | 5-2200 |
Beban Asuransi | — | — | 750.000 | — | 750.000 | — | 750.000 | — | — | — |
| 9 | 5-3100 |
Beban Depresiasi Mesin | — | — | 2.500.000 | — | 2.500.000 | — | 2.500.000 | — | — | — |
| Total | 259.225.000 | 17.500.000 | 3.250.000 | 16.975.000 | 248.000.000 | 20.000.000 | 16.975.000 | — | 231.025.000 | 20.000.000 | ||