Laporan Keuangan Komprehensif
Laporan keuangan standar PSAK/SAK EMKM untuk entitas: Toko Maju Bengkulu
Toko Maju Bengkulu
Neraca Saldo (Trial Balance)
Saldo Penutupan per Akun Per 30 September 2026
| Kode | Nama Akun | Tipe | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1100 | Kas | Asset | 10.000.000 | - |
| 1101 | Bank BCA | Asset | 8.730.000 | - |
| 1102 | Bank BRI | Asset | 12.000.000 | - |
| 1200 | Piutang Usaha | Asset | 10.000.000 | - |
| 1300 | Persediaan | Asset | 10.000.000 | - |
| 2100 | Hutang Usaha | Liability | - | 5.550.000 |
| 2200 | Hutang Pajak | Liability | 10.000.000 | - |
| 2300 | Pinjaman | Liability | 10.000.000 | - |
| 3100 | Modal Pemilik | Equity | - | 20.000.000 |
| 3200 | Prive Pemilik | Equity | 10.000.000 | - |
| 4100 | Penjualan | Revenue | - | 10.000.000 |
| 5100 | Harga Pokok Penjualan | Cogs | 10.000.000 | - |
| 6100 | Beban Gaji | Expense | 10.000.000 | - |
| 6200 | Beban Utilitas | Expense | 1.250.000 | - |
| 6300 | Beban Marketing | Expense | 2.400.000 | - |
| 6400 | Beban Pengiriman | Expense | 10.000.000 | - |
| 7100 | Biaya Bank | Other_expense | 70.000 | - |
| TOTAL SALDO NERACA | Rp114.450.000 | Rp114.450.000 | ||