Berikut ini neraca saldo PT Mahakarya :
| PT Mahakarya Neraca Saldo 30 April 201x | ||
| | D | K |
| Cash | $ 5,912 | |
| Account Receivable | 5,240 | |
| Supplies on Hand | 2,967 | |
| Furniture and Equipment | 6,100 | |
| Account Payable | | $ 7,044 |
| Share Capital – Ordinary | | 8,000 |
| Retained Earnings | | 2,000 |
| Service Revenue | | 5,200 |
| Office Expense | 4,320 | |
| | $24,539 | $22,244 |
Pemeriksaan di buku besar menawarkan letak kesalahan ialah :
1. Kas yang diterima dari pelanggan seharusnya dicatat $1,580 bukan $1,850
2. Sevice yang telah diterima klien, senilai $2,250 dicatat pada account receivable (D) senilai $2,250 dan service revenue (K) senilai $225.
Dit : Buatlah Neraca Saldo yang benar dari PT Mahakarya ?
Jawab :
| PT Mahakarya Neraca Saldo 30 April 201x | ||
| | D | K |
| Cash | $ 5,642 | |
| Account Receivable | 5,240 | |
| Supplies on Hand | 2,967 | |
| Furniture and Equipment | 6,100 | |
| Account Payable | | $ 7,044 |
| Share Capital – Ordinary | | 8,000 |
| Retained Earnings | | 2,000 |
| Service Revenue | | 7,225 |
| Office Expense | 4,320 | |
| | $24,269 | $24,269 |
Cash : $5,912 – ($1,850 - $1,580) = $5,642
Service Revenue = $5,200 + ($2,250 - $ 225) = $ 7,725
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Sumber http://candraekonom.blogspot.com