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NERACA SALDO
Disampaikan oleh : PCP. Suwandi
YAYASAN
SRIWIJAYA MANDIRI
AKTE NOTARIS NOMOR 01, 1 DESEMBER 2015
SK.MENKUMHAM NOMOR AHU-0028278.AH.01.04. TAHUN 2015
DISAMPAIKAN PADA :
“PELATIHAN AKUNTABILITAS KEUANGAN KOPERASI BERBASIS TEKNOLOGI INFORMASI”
DINAS KOPERASI, USAHA KECIL & MENENGAH KABUPATEN MUARA ENIM
DEFINISI NERACA SALDO
Adalah bagian dari
laporan keuangan yang
mencantumkan setiap
saldo pada akun buku
besar akuntansi
FUNGSI NERACA SALDO
Untuk memverifikasi
apakah saldo debet
dan kredit
menunjukan jumlah
yang seimbang
FORMAT NERACA SALDO
KAS 53.380.252 -
BANK 858.588.937 -
PIUTANG PRODUKTIF 426.228.476 -
PIUTANG KESEJAHTERAAN 629.619.022 -
TANAH 145.000.000 -
BANGUNAN 326.000.000 -
AKUMULASI PENYUSUTAN BANGUNAN (188.500.000) -
KENDARAAN 18.500.000 -
AKUMULASI PENYUSUTAN KENDARAAN (385.000) -
KSP ……………………………………….
NERACA SALDO
PER 30 APRIL 2023
PERKIRAAN DEBET KREDIT
Untuk mengisi neraca saldo, angka yang diambil adalah saldo akhir
dari buku besar akhir bulan
KAS 53.380.252 -
BANK 858.588.937 -
PIUTANG PRODUKTIF 426.228.476 -
KSP ……………………………………….
NERACA SALDO
PER 30 APRIL 2023
PERKIRAAN DEBET KREDIT
KAS
DEBET KREDIT
31/03/2023 SALDO AWAL 145.580.252
30/04/2023 Posting RJKM 7.700.000 - 153.280.252
30/04/2023 Posting RJKK - 99.900.000 53.380.252
30/04/2023 JUMLAH 7.700.000 99.900.000 53.380.252
SALDO
KREDIT
DEBET
KETERANGAN
TANGGAL
KAS
DEBET KREDIT
31/03/2023 SALDO AWAL 145.580.252
30/04/2023 Posting RJKM 7.700.000 - 153.280.252
30/04/2023 Posting RJKK - 99.900.000 53.380.252
30/04/2023 JUMLAH 7.700.000 99.900.000 53.380.252
SALDO
KREDIT
DEBET
KETERANGAN
TANGGAL
NERACA SALDO.pptx

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NERACA SALDO.pptx

  • 1. NERACA SALDO Disampaikan oleh : PCP. Suwandi YAYASAN SRIWIJAYA MANDIRI AKTE NOTARIS NOMOR 01, 1 DESEMBER 2015 SK.MENKUMHAM NOMOR AHU-0028278.AH.01.04. TAHUN 2015 DISAMPAIKAN PADA : “PELATIHAN AKUNTABILITAS KEUANGAN KOPERASI BERBASIS TEKNOLOGI INFORMASI” DINAS KOPERASI, USAHA KECIL & MENENGAH KABUPATEN MUARA ENIM
  • 2. DEFINISI NERACA SALDO Adalah bagian dari laporan keuangan yang mencantumkan setiap saldo pada akun buku besar akuntansi
  • 3. FUNGSI NERACA SALDO Untuk memverifikasi apakah saldo debet dan kredit menunjukan jumlah yang seimbang
  • 4. FORMAT NERACA SALDO KAS 53.380.252 - BANK 858.588.937 - PIUTANG PRODUKTIF 426.228.476 - PIUTANG KESEJAHTERAAN 629.619.022 - TANAH 145.000.000 - BANGUNAN 326.000.000 - AKUMULASI PENYUSUTAN BANGUNAN (188.500.000) - KENDARAAN 18.500.000 - AKUMULASI PENYUSUTAN KENDARAAN (385.000) - KSP ………………………………………. NERACA SALDO PER 30 APRIL 2023 PERKIRAAN DEBET KREDIT
  • 5. Untuk mengisi neraca saldo, angka yang diambil adalah saldo akhir dari buku besar akhir bulan KAS 53.380.252 - BANK 858.588.937 - PIUTANG PRODUKTIF 426.228.476 - KSP ………………………………………. NERACA SALDO PER 30 APRIL 2023 PERKIRAAN DEBET KREDIT KAS DEBET KREDIT 31/03/2023 SALDO AWAL 145.580.252 30/04/2023 Posting RJKM 7.700.000 - 153.280.252 30/04/2023 Posting RJKK - 99.900.000 53.380.252 30/04/2023 JUMLAH 7.700.000 99.900.000 53.380.252 SALDO KREDIT DEBET KETERANGAN TANGGAL KAS DEBET KREDIT 31/03/2023 SALDO AWAL 145.580.252 30/04/2023 Posting RJKM 7.700.000 - 153.280.252 30/04/2023 Posting RJKK - 99.900.000 53.380.252 30/04/2023 JUMLAH 7.700.000 99.900.000 53.380.252 SALDO KREDIT DEBET KETERANGAN TANGGAL