Neraca Lajur(Contoh)

PARKVIEW COIN LAUNDRY
NERACA LAJUR
31 Oktober 1991
No. Akun	Nama Akun	Neraca Saldo		AJP		NS Disesuaikan		Laba - Rugi		Neraca
		Debit	Kredit	Debit	Kredit	Debit	Kredit	Debit	Kredit	Debit	Kredit
	Kas	9,950				9,950				9,950
	Perlengkapan Pencucian	7,200			1,600	5,600				5,600
	Asuransi Dibayar di Muka	2,750			1,800	950				950
	Peralatan Pencucian	72,500				72,500				72,500
	Akum. Peny.Peralatan		37,100		7,700		44,800				44,800
	Hutang Usaha		6,100				6,100				6,100
	Modal, Jane Powers		26,500				26,500				26,500
	Prive, Jane Powers	18,000				18,000				18,000
	Pendapatan Pencucian		151,800				151,800		151,800
	Beban Upah	50,150		1,750		51,900		51,900
	Beban Sewa	36,000				36,000		36,000
	Beban Prasarana	22,250				22,250		22,250
	Beban Rupa - rupa	2,700				2,700		2,700
	Jumlah	221,500	221,500
	Beban Perl. Pencucian			1,600		1,600		1,600
	Beban Asuransi			1,800		1,800		1,800
	Beban Peny. Peralatan			7,700		7,700		7,700
	Hutang Gaji				1,750		1,750				1,750
	Jumlah			12,850	12,850	230,950	230,950	123,950	151,800	107,000	79,150
	Laba Usaha							27,850	-	-	27,850
								151,800	151,800	107,000	107,000