| Kode | Nama Akun | Saldo Awal | Mutasi | Saldo Akhir | |||
|---|---|---|---|---|---|---|---|
| Debit | Kredit | Debit | Kredit | Debit | Kredit | ||
| 1-1100 | Kas | — | — | 22.000 | — | 22.000 | — |
| 1-1200 | Bank / QRIS / EDC | — | — | 62.500 | — | 62.500 | — |
| 1-1400 | Persediaan Barang | — | — | 42.000 | 66.600 | — | 24.600 |
| 2-1000 | Hutang Usaha | — | — | — | 42.000 | — | 42.000 |
| 4-1000 | Pendapatan Penjualan | — | — | — | 84.500 | — | 84.500 |
| 5-1000 | Harga Pokok Penjualan (HPP) | — | — | 66.600 | — | 66.600 | — |
| TOTAL | 0 | 0 | 193.100 | 193.100 | 151.100 | 151.100 | |
Saldo akhir debit = kredit menandakan pembukuan seimbang.