S e r i a l “ C a r a O r a n g A w a m B e l a j a r D a s a r A k u n t a s i ” i n i t e r d i r i d a r i b e b e r a p a b a g i a n y a n g m e m b a h a s :

1 . P e r s i a p a n

2 . J u r n a l U m u m

3 . B u k u B e s a r

4 . N e r a c a S a l d o

5 . J u r n a l P e n y e s u a i a n

6 . U p d a t e B u k u B e s a r

7 . L a p o r a n L a b a R u g i

8 . J u r n a l P e n u t u p

9 . U p d a t e B u k u B e s a r ( l a g i )

1 0 . L a p o r a n P e r u b a h a n M o d a l

1 1 . N e r a c a

= = = = = = = = = = = = = = = = = = = = = =

.

1 . P e r s i a p a n

P e r s i a p a n p e r t a m a :

M e n u r u t g w , c a r a p a l i n g g a m p a n g b e l a j a r a k u n t a n s i i t u p a k e c o n t o h d a n p r a k t e k . K a r e n a , g w u d a h

c o b a b a c a b u k u y a n g t e b a l m i n t a a m p u n s e k a l i p u n , g w t e t a p a j a k a g a k n g e r t i ( b i s a j u g a k a r e n a o t a k

g w y g e m a n g l e l e t s i h h e h e ) . D a n c o n t o h y a n g p a l i n g g a m p a n g i t u , a d a l a h a k u n t a n s i u n t u k s e b u a h

u s a h a k e c i l a j a . G i m a n a ? S e t u j u k a n ?

D a n b i a r k i t a s e h a t i , d a n g e l o m b a n g o t a k k i t a s i n k r o n s e r t a m e m p e r m u d a h t e l e p a t i k i t a , s e b a i k n y a

k i t a t e n t u k a n n a m a c o n t o h u s a h a k i t a . H m m . . K i t a k a s i h n a m a a j a . . C V . S E N Y U M ! D a n b i d a n g u s a h a

k i t a a d a l a h R e p a r a s i T e l e v i s i . D e a l ? ? ? P o k o k n y a h a r u s s e t u j u . .

P e r s i a p a n K e d u a :

M a u g a k m a u , k i t a m e s t i b e l a j a r r u m u s !

T e n a n g , r u m u s n y a s e d e r h a n a b a n g e t k o k . G a k p e r l u k a l k u l u s a t a u s t a t i s t i k . R u m u s n y a a d a l a h :

A s e t = H u t a n g + M o d a l

N a h . . g a m p a n g k a n ?

A p a i t u A s e t ( A s s e t ) ?

A s e t i t u . . G a m p a n g n y a k e k a y a a n y a n g d i m i l i k i o l e h u s a h a k i t a . M a u b e r u p a d u i t d i l a c i , d u i t d i l e m a r i

b e s i , t a b u n g a n , s u r a t b e r h a r g a , t a n a h , r u m a h d a n l a i n s e b a g a i n y a , p o k o k n y a k e k a y a a n y a n g m e m a n g

d i k e l o l a o l e h u s a h a k i t a .

A p a k a h k e k a y a a n i t u d a r i H u t a n g a t a u m o d a l , i t u g a k m a s a l a h .

L u c u j u g a y a . . G i m a n a k a l o a d a p e r u s a h a a n a s e t - n y a 1 0 0 j u t a t a p i p u n y a u t a n g 2 0 0 j u t a ? H e b a t b a n g e t

t u h y a n g p u n y a u s a h a . P u n y a b a k a t j a d i k o r u p t o r .

A p a i t u H u t a n g ( L i a b i l i t i e s ) ?

A h , g a k u s a h n j e l i m e t p a k e t e o r i 2 - a n . P o k o k n y a , H u t a n g i t u s e s u a t u y a n g h a r u s k i t a b a y a r n a n t i n y a .

D a h . . M a s a h u t a n g g a k n g e r t i . P a d a h a l s e r i n g n g u t a n g d i w a r t e g s e b e l a h .

A p a i t u M o d a l ( E q u i t y ) ?

M o d a l i t u s e t o r a n d a r i p e m i l i k . D a h g i t u a j a . M a u p e m i l i k n y a 1 o r a n g , 1 0 o r a n g , 1 0 0 o r a n g g a k

m a s a l a h .

U d a h , g a k u s a h d i p u s i n g i n p e n g e r t i a n - p e n g e r t i a n d i a t a s . Y a n g p e r l u d i i n g a t d a r i r u m u s d a s a r

a k u n t a n s i a d a l a h :

1 . K i t a a n g g a p a j a , “ = ” ( s a m a - d e n g a n ) s e b a g a i p e m b a t a s s i s i k i r i d a n s i s i k a n a n . J a d i , s i s i k i r i a d a l a h

A s e t d a n s i s i k a n a n a d a l a h p e n j u m l a h a n H u t a n g d a n M o d a l . D a n y a n g p e r l u d i i n g a t : T o t a l s i s i k i r i d a n

t o t a l s i s i k a n a n , h a r u s s a m a ! Y a i y a l a h . . K a n t a n d a - n y a “ s a m a - d e n g a n ” . Y a h a r u s s a m a d o n k . .

2 . K a l o t r a n s a k s i k i t a m e m b u a t s i s i k i r i b e r t a m b a h , m a k a k i t a h a r u s m e m b e r i l a b e l D e b e t .

S e d a n g k a n k a l o m e m b u a t b e r k u r a n g , m a k a k i t a b e r i l a b e l K r e d i t .

3 . K a l o t r a n s a k s i k i t a m e m b u a t s i s i k a n a n b e r t a m b a h , m a k a h a r u s m e m b e r i l a b e l t r a n s a k s i k i t a

d e n g a n K r e d i t . S e d a n g k a n k a l o b e r k u r a n g , m a k a k i t a b e r i l a b e l D e b e t .

G i m a n a ? G a k s u s a h k a n ? U d a h g a k u s a h d i b i k i n b i n g u n g . . P o k o k n y a , c a r a n g i n g e t n y a a d a l a h : K i r i =

K a n a n . T r u s : K i r i = d e b e t . D a n : K a n a n = K r e d i t .

P e r s i a p a n k e t i g a :

S e k a r a n g w a k t u n y a k i t a b u a t k e s e p a k a t a n . T a p i s e b e l u m i t u , k i t a n g a y a l s e b e n t a r .

B a y a n g i n k i t a p u n y a 3 a m p l o p b e s a r . M a s i n g - m a s i n g a m p l o p , k i t a b e r i n a m a K a n t o n g

M a k a n , K a n t o n g T r a n s p o r t d a n K a n t o n g T a b u n g a n .

D a n t i b a - t i b a k i t a d a p a t u a n g 9 0 0 r i b u r u p i a h k o n t a n ( t e r s e r a h m o d i b a y a n g i n d a p a t d a r i m a n a ) .

S e l a n j u t n y a , u a n g t e r s e b u t k i t a b a g i 3 d a n k i t a m a s u k k a n k e m a s i n g - m a s i n g k a n t o n g s e h i n g g a

m a s i n g - m a s i n g b e r i s i 3 0 0 r i b u .

S u a t u k e t i k a , K a n t o n g M a k a n s u d a h h a b i s s e d a n g k a n k i t a s a n g a t l a p a r . S e d a n g k a n d i K a n t o n g

T a b u n g a n m a s i h l e n g k a p 3 0 0 r i b u . K a r e n a k i t a h a r u s m a k a n , m a k a k i t a m e m i n j a m u a n g

d a r i K a n t o n g T a b u n g a n 1 0 0 r i b u .

D a n s u p a y a k i t a t i d a k l u p a , m a k a k i t a m e n u l i s d i K a n t o n g T a b u n g a n : D i a m b i l 1 0 0 r i b u .

D i s a a t y a n g s a m a , k i t a m e n u l i s d i K a n t o n g M a k a n : D i t a m b a h 1 0 0 r i b u .

D a n b e g i t u s e t e r u s n y a . S e t i a p k i t a m e m i n d a h k a n u a n g d a r i s a t u k a n t o n g k e k a n t o n g l a i n n y a , m a k a

k i t a h a r u s m e n c a t a t d i k e d u a k a n t o n g t e r s e b u t .

N a h , b e g i t u j u g a a k u n t a n s i .

K i t a h a r u s m e n c a t a t k e u a n g a n k i t a , s e s u a i k e l o m p o k p e r u n t u k a n n y a . D a n s a a t k i t a h e n d a k

m e m i n d a h k a n p e r u n t u k a n u a n g d a r i s a t u k e l o m p o k k e k e l o m p o k y a n g l a i n , m a k a k i t a h a r u s

m e n c a t a t n y a d i k e d u a k e l o m p o k p e r u n t u k a n t e r s e b u t .

D a n k e l o m p o k - k e l o m p o k p e r u n t u k a n i t u k i t a s e b u t P e r k i r a a n ( A c c o u n t ) . J a n g a n t a n y a k e n a p a

n a m a n y a b e g i t u . G w j u g a g a k t a u s i a p a y a n g n g a s i h n a m a . .

S e l a i n n a m a , b i a r l e b i h g a m p a n g , A c c o u n t t a d i j u g a k i t a k a s i h n o m o r .

N a h . . D i s i n i l a h k e s e p a k a t a n k i t a . P o k o k n y a , s e m u a h a r u s i k u t k e s e p a k a t a n i n i .

U n t u k N a m a d a n N o m o r A c c o u n t C V . S E N Y U M a d a l a h :

S i s i k i r i ( A s e t ) , a k a n m e m i l i k i A c c o u n t :

1 0 0 – K a s

1 1 0 – P i u t a n g

1 2 0 – P e r s e d i a a n s u k u c a d a n g

1 3 0 – B i a y a s e w a d i b a y a r d i m u k a

1 4 0 – P e r a l a t a n

1 5 0 – A k u m u l a s i P e n y u s u t a n P e r a l a t a n

1 6 0 – T a n a h

1 7 0 – A s e t L a i n - l a i n

S e d a n g k a n s i s i k a n a n ( H u t a n g d a n M o d a l ) , a k a n m e m i l i k i a c c o u n t :

H U T A N G

2 0 0 – H u t a n g u s a h a

2 1 0 – H u t a n g b u n g a

2 2 0 – H u t a n g b a n k

M O D A L

3 0 0 – M o d a l S e n d i r i

3 0 1 – P r i v e

P E N D A P A T A N

4 0 0 – P e n d a p a t a n j a s a

B I A Y A

5 0 0 – B i a y a p e r b a i k a n t e l e v i s i

5 1 0 – B i a y a s e w a

5 2 0 – B i a y a p e n y u s u t a n p e r a l a t a n

5 3 0 – B i a y a b u n g a

L o h . . ! ! ! K o k a d a t a m b a h a n P E N D A P A T A N d a n B I A Y A ? D i r u m u s s e b e l u m n y a k a n c u m a A s e t ,

H u t a n g d a n M o d a l ? ? ?

T e n a n g . . M e m a n g a d a t a m b a h a n P E N D A P A T A N d a n B I A Y A . T a p i s e b e n e r n y a , d u a i n i c u m a A c c o u n t

s e m e n t a r a d a n s e b e n a r n y a b a g i a n d a r i M O D A L .

A n g g a p a j a s e p e r t i k a n t o n g c e l a n a l a h . T e m p a t n y a d u i t i t u k a n d i - b r a n g k a s a t a u l a c i r u m a h . N a h ,

k a r e n a k i t a m a u j a l a n - j a l a n n a i k b i s , m a k a u n t u k s e m e n t a r a , d u i t m o d a l j a l a n - j a l a n , k i t a s i m p a n d i

k a n t o n g c e l a n a . N a n t i , k a l o s u d a h s a m p a i r u m a h , d u i t s i s a n y a ( k a l o a d a s i s a y a ) , k i t a b a l i k i n l a g i k e

b r a n g k a s / l a c i .

N a h , b r a n g k a s / l a c i t a d i i t u a n g g a p a j a A c c o u n t M O D A L . S e d a n g k a n k a n t o n g c e l a n a i t u , P E N D A P A T A N

d a n B I A Y A .

O k e ? ? ? G i m a n a ? C l e a r k a n p e r s i a p a n k e t i g a k i t a . . M e s t i d i - i n g e t - i n g e t n e h . . J a n g a n l u p a . .

N t a r d u l u . P r i v e i t u a p a a n ?

O h . . i t u a c c o u n t y a n g n u n j u k i n b e r a p a j u m l a h m o d a l y a n g d i t a r i k o l e h p e m i l i k .

T a h a p p e r s i a p a n b e l a j a r s u d a h s e l e s a i ! B e g i t u p u l a a r t i k e l b a g i a n 1 , j u g a s e l e s a i .

B e r i k u t n y a , C V . S E N Y U M k i t a , a k a n m e l a k u k a n b e b e r a p a t r a n s a k s i . N a h , d i b a g i a n 2 , k i t a a k a n

b e l a j a r m e m a s u k k a n T r a n s a k s i - t r a n s a k s i C V . S E N Y U M k e s e b u a h b u k u c a t a t a n y a n g d i s e b u t J u r n a l .

2 . J U R N A L U M U M

S e b e l u m n g e l a n j u t i n b a c a a r t i k e l i n i , p a s t i - i n u d a h b a c a y a n g B a g i a n 1 d u l u . K a l o e n g g a k ,

y a t a n g g u n g s e n d i r i k a l o k e p a l a n y a s e n u t - s e n u t . .

P a d a b a g i a n 2 i n i , t e r n y a t a C V . S E N Y U M t e l a h m e m u l a i b i s n i s s e t a h u n y a n g l a l u . T a p i

s a y a n g n y a , b e l u m m e m b u a t P e n c a t a t a n a k u n t a n s i . C V . S E N Y U M m e m u l a i b i s n i s n y a p e r t a n g g a l 1

M a r e t 2 0 1 0 . D a n , p e r t a n g g a l 3 1 D e s e m b e r 2 0 1 0 , C V . S E N Y U M h a r u s t u t u p b u k u . S e s u a i p e r m i n t a a n ,

C V . S E N Y U M i n g i n p e r i o d e p e m b u k u a n n y a a d a l a h d a r i J a n u a r i s / d D e s e m b e r t i a p t a h u n n y a .

N a h , t u g a s k i t a a d a l a h , m e m b a n t u C V . S E N Y U M u n t u k m e n y u s u n P e m b u k u a n n y a .

B e r i k u t a d a l a h o r e t - o r e t a n ( c a t a t a n ) p e m i l i k C V . S E N Y U M . O r e t - o r e t a n i n i , n a n t i n y a

h a r u s k i t a s u s u n m e n j a d i s e b u a h p e m b u k u a n d a n b e r i k u t n y a m e n j a d i l a p o r a n

k e u a n g a n d a n s e t e r u s n y a .

T r a n s a k s i

1 M a r e t 2 0 1 0 , P e m i l i k m e n d i r i k a n p e r u s a h a a n b e r n a m a C V . S E N Y U M y a n g

b e r g e r a k d i b i d a n g j a s a p e r b a i k a n t e l e v i s i . P e m i l i k m e n g g u n a k a n u a n g p r i b a d i

s e b e s a r R p . 3 0 . 0 0 0 . 0 0 0 s e b a g a i m o d a l u s a h a .

T r a n s a k s i 2 :

1 A p r i l 2 0 1 0 , C V . S E N Y U M m e n y e w a s e b u a h t o k o k e c i l s e b a g a i b e n g k e l . B i a y a s e w a n y a s e b e s a r R p .

8 . 0 0 0 . 0 0 0 s e l a m a 1 t a h u n d a n d i b a y a r T u n a i .

T r a n s a k s i 3 :

1 M e i 2 0 1 0 , u n t u k m e n a m b a h k e u a n g a n , C V . S E N Y U M m e m i n j a m u a n g d a r i B a n k B C A s e b e s a r R p .

4 0 . 0 0 0 . 0 0 0 d e n g a n b u n g a 2 0 % p e r t a h u n . P i n j a m a n t e r s e b u t a k a n j a t u h t e m p o p e r t a n g g a l 1 M e i

2 0 1 1 .

T r a n s a k s i 4 :

2 M e i 2 0 1 0 , C V . S E N Y U M m e m b e l i p e r a l a t a n u n t u k r e p a r a s i s e p e r t i O b e n g , M u l t i t e s t e r , O s c i l o s c o p

d a n l a i n s e b a g a i n y a d a r i T o k o E l e k t r o n i k J a y a . T o t a l p e n g e l u a r a n s e b e s a r R p . 4 0 . 0 0 0 . 0 0 0 d a n d i b a y a r

t u n a i .

T r a n s a k s i 5 :

4 M e i 2 0 1 0 , C V . S E N Y U M m e m b e l i s u k u c a d a n g k o m p o n e n s e b a g a i P e r s e d i a a n d a r i T o k o S i n a r E l e k t r o .

T o t a l p e n g e l u a r a n s e b e s a r R p . 5 . 0 0 0 . 0 0 0 d a n a k a n d i b a y a r 1 5 M e i 2 0 1 0 .

T r a n s a k s i 6 :

1 5 M e i 2 0 1 0 , C V . S E N Y U M m e m b a y a r h u t a n g k e T o k o S i n a r E l e k t r o s e b e s a r R p . 5 . 0 0 0 . 0 0 0 s e c a r a

t u n a i .

T r a n s a k s i 7 :

1 8 M e i 2 0 1 0 , C V . S E N Y U M m e m b e l i s u k u c a d a n g k o m p o n e n s e b a g a i P e r s e d i a a n . T o t a l p e n g e l u a r a n

R p . 3 . 0 0 0 . 0 0 0 d a n d i b a y a r t u n a i .

T r a n s a k s i 8 :

2 8 M e i 2 0 1 0 , C V . S E N Y U M m e n g g u n a k a n P e r s e d i a a n s u k u c a d a n g k o m p o n e n u n t u k m e m p e r b a i k i T V

p e l a n g g a n . T o t a l n i l a i p e n g g u n a a n s e b e s a r R p . 2 . 0 0 0 . 0 0 0 0 .

T r a n s a k s i 9 :

1 0 J u n i 2 0 1 0 , C V . S E N Y U M m e n e r i m a p e m b a y a r a n u n t u k j a s a r e p a r a s i T V d a r i p e l a n g g a n . T o t a l

p e n e r i m a a n s e b e s a r R p . 3 5 . 0 0 0 . 0 0 0 .

T r a n s a k s i 1 0 :

9 N o v e m b e r 2 0 1 0 , P e m i l i k m a n a r i k d a n a s e b e s a r R p . 1 0 . 0 0 0 . 0 0 0 .

N a h , o r e t - o r e t a n d i a t a s a d a l a h c a t a t a n t r a n s a k s i d a r i C V . S E N Y U M . S e l a n j u t n y a , k i t a h a r u s m e n y u s u n

o r e t - o r e t a n d i a t a s m e n j a d i s e b u a h c a t a t a n A k u n t a n s i y a n g d i s e b u t J u r n a l .

L a l u a p a i t u J u r n a l ?

A l a a h . . g a m p a n g n y a , i t u s e b u a h c a t a t a n h a r i a n s e m u a t r a n s a k s i U s a h a . B e d a n y a s a m a o r e t - o r e t a n

d i a t a s , m e n c a t a t d i J u r n a l h a r u s m e n a m b a h k a n n a m a d a n n o m o r A c c o u n t y a n g s e s u a i ( B u a t y a n g g a k

t a u a p a i t u A c c o u n t , b a c a a r t i k e l B a g i a n 1 . O k e . . ) .

D a n k a r e n a k i t a m e n c a m p u r s e m u a j e n i s t r a n s a k s i m e n j a d i s a t u t a b e l c a t a t a n , m a k a j u r n a l - n y a k i t a

s e b u t J u r n a l U m u m .

K a p a n k i t a h a r u s m e m b u a t J u r n a l ?

J u r n a l s e m e s t i n y a d i t u l i s s e t i a p t e r j a d i t r a n s a k s i . A t a u s e t i d a k n y a s e t i a p h a r i . T a p i , b e r h u b u n g C V .

S E N Y U M s e b e l u m n y a t i d a k m e n g e n a l A k u n t a n t i , t e r p a k s a d e h k i t a h a r u s m e - r a p e l p e m b u a t a n

J u r n a l n y a . J a d i i n g a t y a , p e n c a t a t a n t r a n s a k s i k e d a l a m J u r n a l U m u m d i l a k u k a n s e t i a p t e r j a d i

t r a n s a k s i , O K ? S i p !

P e r l u d i i n g a t !

Y a n g s a n g a t p e r l u d i i n g a t s a a t m e n y u s u n J u r n a l a d a l a h , k i t a h a r u s m e n g g u n a k a n r u m u s d a s a r

A k u n t a n s i y a n g s u d a h k i t a o b r o l i n d i b a g i a n 1 .

I n g a t , s i s i k i r i d a n s i s i k a n a n h a r u s s a m a . D a n , p e n a m b a h a n d i s i s i k i r i = D e b e t . S e d a n g k a n

p e n a m b a h a n d i s i s i k a n a n = k r e d i t .

O k e . . S u d a h d i - i n g a t - i n g a t k a n ?

S e l a i n i t u , i n g a t - i n g a t p u l a d a f t a r A c c o u n t k i t a p a d a B a g i a n 1 . A p a s a j a y a n g t e r m a s u k A s e t , H u t a n g ,

M o d a l , P e n d a p a t a n d a n B i a y a .

L u p a . . ? ? W a d o o h . . B u k a l a g i a r t i k e l B a g i a n 1 . . ! !

O k e , k i t a a n g g a p s e m u a s u d a h s i a p .

K i t a a k a n c o b a s u s u n t r a n s a k s i d e m i t r a n s a k s i d i - o r e t - o r e t a n t a d i .

T R A N S A K S I 1 :

D a r i o r e t - o r e t a n , h a l p e r t a m a y a n g d i l a k u k a n o l e h P e m i l i k a d a l a h m e m a s u k k a n m o d a l u s a h a d a n k i t a

a k a n m e m b u a t J u r n a l U m u m n y a . J i k a s u d a h s i a p , p e r t a m a - t a m a , t u l i s N o T r a n s a k s i s e p e r t i p a d a

g a m b a r d i b a w a h ( l i h a t n o 1 ) . S e l a n j u t n y a , t u l i s t a n g g a l t r a n s a k s i s e p e r t i n o 2 .

K a r e n a t r a n s a k s i i n i a d a l a h s e t o r a n p e m i l i k k e C V . S E N Y U M , m a k a S e m u a d u i t y a n g m a s u k k e C V .

S E N Y U M , p a s t i n y a a k a n m a s u k k e K A S p e r u s a h a a n k a n ?

L a l u , a d a k a h A c c o u n t K a s ( c a r i d i a r t i c l e b a g i a n 1 ) ?

Y a . . A d a ! A c c o u n t K a s a d a l a h s a l a h s a t u a c c o u n t A s e t y a n g b e r n o m o r 1 0 0 d a n b e r a d a d i b a g i a n s i s i

k i r i r u m u s d a s a r A k u n t a n s i . A r t i n y a , k i t a s e d a n g m e n a m b a h k a n n i l a i s e b e s a r 3 0 . 0 0 0 . 0 0 0 d i s i s i k i r i

d a r i r u m u s a k u n t a n s i .

I n g a t a t u r a n p e r t a m a ! S i s i k i r i h a r u s s a m a d e n g a n s i s i k a n a n .

B e r a r t i , k i t a j u g a h a r u s m e n a m b a h k a n s e b e s a r 3 0 . 0 0 0 . 0 0 0 d i s i s i k a n a n . T a p i k i t a l e t a k k a n d i A c c o u n t

a p a ?

C o b a d i i n g a t - i n g a t l a g i . A d a a c c o u n t a p a s a j a d i s i s i k a n a n d a n a c c o u n t a p a y a n g p a l i n g p a s .

Y a ! ! A d a a c c o u n t M o d a l ! N o m o r n y a : 3 0 0 .

J a d i , s e l a i n k i t a m e n u l i s A c c o u n t K a s s e p e r t i p a d a n o 3 p a d a g a m b a r d i a t a s , k i t a j u g a h a r u s m e n u l i s

A c c o u n t M o d a l s e p e r t i p a d a n o 4 .

S e k a r a n g , s a a t n y a m e n g i n g a t a t u r a n r u m u s d a s a r a k u n t a n s i y a n g k e d u a d a n k e t i g a !

P e n a m b a h a n p a d a s i s i k i r i , h a r u s k i t a b e r i l a b e l D e b e t ! M a k a n y a , n i l a i 3 0 . 0 0 0 . 0 0 0 p a d a a c c o u n t K a s ,

k i t a t u l i s d i k o l o m D e b e t ( l i h a t n o . 8 p a d a g a m b a r ) .

S e d a n g k a n p e n a m b a h a n p a d a s i s i k a n a n , h a r u s k i t a b e r i l a b e l K r e d i t ! M a k a n y a , n i l a i 3 0 . 0 0 0 . 0 0 0 p a d a

a c c o u n t M o d a l , k i t a t u l i s d i k o l o m k r e d i t ( l i h a t n o . 9 p a d a g a m b a r ) .

S i p … T r a n s a k s i 1 , s u d a h k i t a t u l i s d i j u r n a l . D a n k a l o m a u i s e n g - i s e n g n g i t u n g s i s i k i r i d a n k a n a n ,

s a m p a i d e t i k i n i , m a s i h s a m a - s a m a 3 0 . 0 0 0 . 0 0 0 . M a s i h s e i m b a n g k a n . . ?

T R A N S A K S I 2 :

C V . S E N Y U M m e n y e w a t e m p a t u n t u k b e n g k e l .

I n i a d a l a h p e n g e l u a r a n p e r t a m a C V . S E N Y U M . P e n g e l u a r a n d i s e b u t j u g a p e m b i a y a a n . A r t i n y a , s e w a

t e m p a t m e r u p a k a n s a l a h s a t u b i a y a . N a h p e r t a n y a a n n y a , a d a k a h a c c o u n t b i a y a s e w a t e m p a t ?

Y u p . . A d a !

S e w a t a m p a t , d a p a t k i t a m a s u k k a n k e d a l a m a c c o u n t B i a y a S e w a d e n g a n n o m o r : 5 1 0 . D a n a c c o u n t

i n i , b e r a d a d i s i s i k a n a n . A r t i n y a , d e n g a n m e n g g u n a k a n a t u r a n k e t i g a , m a k a m e n a m b a h n i l a i p a d a s i s i

k a n a n a k a n b e r l a b e l K r e d i t . T a p i a d a p e n g e c u a l i a n d i s i n i !

Y a n g j a d i m a s a l a h a d a l a h , k e l o m p o k A c c o u n t B i a y a b e r s i f a t m e n g e l u a r k a n a t a u m e n g u r a n g i . S a a t n i l a i

a c c o u n t i n i b e r t a m b a h , m a k a s e s u n g g u h n y a , n i l a i s i s i k a n a n m a l a h a k a n b e r k u r a n g . J a d i , s a a t c a t a t a n

A c c o u n t B i a y a S e w a b e r t a m b a h s e b e s a r 8 . 0 0 0 . 0 0 0 , m a k a s i s i k a n a n s e s u n g g u h n y a b e r k u r a n g

8 . 0 0 0 . 0 0 0 .

K a r e n a i t u , l a b e l - n y a p u n h a r u s d i b a l i k . B U K A N b e r l a b e l K r e d i t , t a p i k i t a b e r i l a b e l D e b e t .

D a n k a r e n a s i s i k a n a n b e r k u r a n g , m a k a s e s u a i a t u r a n p e r t a m a , m a k a s i s i k i r i p u n h a r u s b e r k u r a n g

d e n g a n n i l a i y a n g s a m a .

D a n d a r i m a n a d u i t p e n g e l u a r a n b i a y a s e w a k i t a a m b i l ? Y a , k i t a a m b i l d a r i K a s !

K a r e n a i t u , k i t a h a r u s m e n c a t a t p e n g u r a n g a n A c c o u n t K a s s e b e s a r 8 . 0 0 0 . 0 0 0 . D a n i n g a t a t u r a n

k e d u a . S a a t s i s i k i r i b e r k u r a n g , m a k a p e n c a t a t a n t e r s e b u t h a r u s b e r l a b e l K r e d i t .

L i h a t g a m b a r b e r i k u t :

T R A N S A K S I 3 :

P a d a t r a n s a k s i 3 , C V . S E N Y U M m e n a m b a h m o d a l d e n g a n m e m i n j a m d a n a d a r i B a n k B C A . A r t i n y a , a d a

p e m a s u k a n u a n g k e C V . S E N Y U M .

S e p e r t i s e b e l u m n y a , d a n a s e g a r y a n g m a s u k i n i , k i t a m a s u k k a n k e K A S . D a n k a r e n a t r a n s a k s i i n i

m e n a m b a h s i s i k i r i R U M U S , m a k a h a r u s b e r l a b e l D e b e t .

D a n s e s u a i a t u r a n r u m u s p e r t a m a , y a i t u s i s i k i r i = s i s i k a n a n , m a k a d i s i s i k a n a n p u n h a r u s k i t a

t a m b a h k a n d e n g a n n i l a i y a n g s a m a .

A d a A c c o u n t H u t a n g B a n k b e r n o m o r 2 2 0 !

Y a , k i t a c a t a t d i a c c o u n t t e r s e b u t . D a n i n g a t a t u r a n k e t i g a . P e n a m b a h a n s i s i k a n a n h a r u s b e r l a b e l

K r e d i t .

T R A N S A K S I 4 :

U n t u k b e k e r j a , C V . S E N Y U M m e m b u t u h k a n p e r a l a t a n . K a r e n a n y a , p a d a t r a n s a k s i k e e m p a t ,

C V . S E N Y U M b e l i p e r a l a t a n s e n i l a i 4 0 . 0 0 0 . 0 0 0 .

K e t i k a C V . S E N Y U M m e m b e l i p e r a l a t a n , m a k a p e r a l a t a n - p e r a l a t a n t e r s e b u t a k a n m e n j a d i H A K M I L I K

C V . S E N Y U M . A t a u b i s a d i s e b u t j u g a s e b a g a i k e k a y a a n C V . S E N Y U M . S e d a n g k a n k e k a y a a n m e r u p a k a n

A S E T .

J a d i , s a a t C V . S E N Y U M m e m b e l i p e r a l a t a n , m a k a s e s u n g g u h n y a C V . S E N Y U M s e d a n g m e n a m b a h A S E T

p e r u s a h a a n . M a k a d a r i i t u , t r a n s a k s i i n i a k a n k i t a c a t a t d i s a l a h s a t u a c c o u n t A s e t y a n g b e r a d a p a d a

s i s i k i r i R U M U S .

D a n t e r n y a t a , p a d a s i s i k i r i , k i t a m e m i l i k i A c c o u n t P e r a l a t a n y a n g b e r n o m o r 1 4 0 . D a n i n g a t ,

m e n a m b a h p a d a s i s i k i r i h a r u s b e r l a b e l D e b e t . J u g a h a r u s d i i n g a t , s i s i k i r i d a n s i s i k a n a n h a r u s t e t a p

s a m a .

B e r a r t i , a p a k a h k i t a h a r u s m e n a m b a h k a n n i l a i p a d a s i s i k a n a n ?

T i d a k j u g a , a g a r s i s i k i r i t e t a p s a m a d e n g a n s i s i k a n a n , t i d a k s e l a m a n y a h a r u s m e n a m b a h d i k e d u a

s i s i . T a p i b i s a j u g a d i l a k u k a n d e n g a n m e n a m b a h s i s i k i r i , j u g a m e n g u r a n g s i s i k i r i .

D e n g a n k i t a m e n a m b a h a c c o u n t P e r a l a t a n y a n g m e r u p a k a n s a l a h s a t u a c c o u n t A s e t , m a k a k i t a c u k u p

m e n g u r a n g i a c c o u n t K a s , y a n g j u g a s a l a h s a t u a c c o u n t a s e t , d e n g a n n i l a i y a n g s a m a . H a s i l n y a s e p e r t i

g a m b a r d i b a w a h . K e d u a A c c o u n t ( K a s d a n P e r a l a t a n ) m e r u p a k a n a c c o u n t A s e t n a m u n , s a t u b e r l a b e l

D e b e t d a n y a n g l a i n b e r l a b e l K r e d i t .

T R A N S A K S I 5 :

S e l a i n p e r a l a t a n , C V . S E N Y U M j u g a m e m b u t u h k a n s u k u c a d a n g u n t u k m e m p e r b a i k i T e l e v i s i . D a n p a d a

t r a n s a k s i i n i , C V . S E N Y U M m e m b e l i s u k u c a d a n g s e b a g a i p e r s e d i a a n d e n g a n c a r a K R E D I T ( b e r h u t a n g ) .

S e p e r t i h a l n y a p e r a l a t a n , s u k u c a d a n g p e r s e d i a a n i n i m e r u p a k a n a s e t . K a r e n a i t u h a r u s d i c a t a t p a d a

s i s i k i r i .

K i t a m e m i l i k i a c c o u n t P e r s e d i a a n b e r n o m o r 1 2 0 u n t u k m e n c a t a t n y a . D a n s e l a l u d i i n g a t , m e n a m b a h

d i s i s i k i r i h a r u s b e r l a b e l D e b e t .

A g a r s i s i k i r i d a n k a n a n t e t a p s e i m b a n g , m a k a k i t a h a r u s m e n a m b a h a t a u m e n g u r a n g k a n p a d a

a c c o u n t l a i n . H m m . . D a n k a r e n a s u k u c a d a n g d i b e l i d e n g a n c a r a h u t a n g , m a k a y a n g l e b i h p a s a d a l a h

m e n a m b a h a c c o u n t H u t a n g U s a h a y a n g b e r n o m o r 2 0 0 . A c c o u n t i n i a d a l a h s a l a h s a t u d a r i a c c o u n t

H U T A N G d a n b e r a d a d i s i s i k a n a n . I n g a t , m e n a m b a h s i s i k a n a n h a r u s b e r l a b e l K r e d i t . L i h a t g a m b a r d i

b a w a h :

.

T R A N S A K S I 6 :

J i k a s e b e l u m n y a ( t r a n s a k s i 5 ) , C V . S E N Y U M b e r h u t a n g , m a k a p a d a t r a n s a k s i i n i , C V . S E N Y U M a k a n

m e m b a y a r h u t a n g .

U n t u k m e m b a y a r h u t a n g , m a k a k i t a h a r u s m e n g u r a n g i a c c o u n t H u t a n g U s a h a . I n g a t , m e n g u r a n g i s i s i

k a n a n h a r u s b e r l a b e l D e b e t .

K a r e n a k i t a m e n g u r a n g i s i s i k a n a n , m a k a a g a r r u m u s t e t a p s e i m b a n g , m a k a k i t a h a r u s m e n g u r a n g i

j u g a s i s i k i r i . L a g i a n , i n i k a n b a y a r h u t a n g , m a k a n y a k i t a h a r u s m e n g a m b i l n y a d a r i u a n g K a s . A r t i n y a ,

k i t a h a r u s m e n g u r a n g i a c c o u n t K a s . I n g a t , m e n g u r a n g i s i s i k i r i , h a r u s b e r l a b e l K r e d i t .

L i h a t g a m b a r d i b a w a h :

T R A N S A K S I 7 :

P a d a t r a n s a k s i i n i , C V . S E N Y U M b e l a n j a l a g i s u k u c a d a n g u n t u k p e r s e d i a a n . T a p i k a l i i n i , d e n g a n c a r a

T U N A I .

S e p e r t i p a d a t r a n s a k s i 5 , m a k a p e m b e l i a n i n i h a r u s k i t a c a t a t p a d a a c c o u n t P e r s e d i a a n y a n g

m e r u p a k a n s i s i k i r i . K a r e n a p e m b e l i a n d i l a k u k a n s e c a r a T u n a i , m a k a k i t a c u k u p m e n g u r a n g i n y a d a r i

a c c o u n t K a s y a n g j u g a b e r a d a d i s i s i k i r i .

I n g a t , m e n a m b a h s i s i k i r i h a r u s b e r l a b e l D e b e t s e d a n g k a n m e n g u r a n g i s i s i k i r i h a r u s b e r l a b e l K r e d i t .

L i h a t g a m b a r b e r i k u t :

.

T R A N S A K S I 8 :

A k h i r n y a , C V . S E N Y U M m e m i l i k i p e l a n g g a n y a n g m e m i n t a n y a u n t u k m e m p e r b a i k i T e l e v i s i . D a n u n t u k

p e r b a i k a n t e l e v i s i t e r s e b u t , C V . S E N Y U M h a r u s m e n g a m b i l b e b e r a p a p e r s e d i a a n s u k u c a d a n g d a r i

g u d a n g .

K a r e n a C V . S E N Y U M m e n g g u n a k a n / m e n g e l u a r k a n s u k u c a d a n g p e r s e d i a n y a n g m e r u p a k a n a s e t

u s a h a , m a k a t r a n s a k s i i n i h a r u s d i c a t a t s e b a g a i p e n g e l u a r a n .

P e n g e l u a r a n m e r u p a k a n p e m b i a y a a n , k a r e n a n y a h a r u s d i c a t a t k e d a l a m a c c o u n t B I A Y A y a n g b e r a d a

d i s i s i k a n a n . D a n a c c o u n t B i a y a y a n g c o c o k a d a l a h : A c c o u n t B i a y a P e r b a i k a n T e l e v i s i y a n g b e r n o m o r

5 0 0 .

S e p e r t i p a d a t r a n s a k s i 2 , k e t i k a k i t a m e n a m b a h n i l a i a c c o u n t B i a y a , s e s u n g g u h n y a k i t a m a l a h

m e n g u r a n g i n i l a i s i s i k a n a n . A r t i n y a , p e n a m b a h a n t i d a k a k a n b e r l a b e l K r e d i t , t a p i m a l a h b e r l a b e l

D e b e t .

D a n a g a r r u m u s t e t a p s e i m b a n g , m a k a k i t a h a r u s m e n g u r a n g i a c c o u n t p e r s e d i a a n y a n g b e r a d a d i s i s i

k i r i . L a g i a n , s u k u c a d a n g n y a k a n k i t a a m b i l d a r i P e r s e d i a a n . J a d i , a c c o u n t y a n g t e p a t u n t u k

m e n c a t a t n y a , t e n t u a c c o u n t p e r s e d i a a n . D a n i n g a t , m e n g u r a n g i s i s i k i r i h a r u s b e r l a b e l K r e d i t .

L i h a t g a m b a r :

.

T R A N S A K S I 9 :

S y u k u r l a h . . P a d a T r a n s a k s i 9 i n i , p e l a n g g a n a k h i r n y a m e m b a y a r t a g i h a n r e p a r a s i C V . S E N Y U M . D a n

C V . S E N Y U M p u n a k h i r n y a m e m i l i k i p e n d a p a t a n p e r t a m a n y a .

P e n d a p a t a n i n i , l a n g s u n g k i t a m a s u k k a n k e K a s p e r u s a h a a n . D a n s e p e r t i b i a s a , k i t a c a t a t k e a c c o u n t

K a s y a n g m e r u p a k a n a c c o u n t s i s i k i r i .

D a n s u p a y a r u m u s t e t a p s e i m b a n g , k i t a j u g a h a r u s m e n c a t a t n y a d i s i s i k a n a n .

Y a , k i t a c a t a t d i a c c o u n t P e n d a p a t a n J a s a d e n g a n n o m o r 4 0 0 . D a n t e t a p d i i n g a t , m e n a m b a h s i s i

k a n a n h a r u s b e r l a b e l K r e d i t .

T R A N S A K S I 1 0 :

T e r n y a t a , p e m i l i k m e m b u t u h k a n d a n a s e g a r u n t u k k e b u t u h a n s e h a r i - h a r i . D i a p u n m e n a r i k d a n a d a r i

C V . S E N Y U M s e b e s a r 1 0 . 0 0 0 . 0 0 0 .

P e n a r i k a n d a n a , d i c a t a t d e n g a n m e n g g u n a k a n a c c o u n t P r i v e y a n g b e r n o m o r 3 1 0 . A c c o u n t P r i v e

a d a l a h s a l a h s a t u a c c o u n t M O D A L y a n g b e r a d a d i s i s i k a n a n .

S e h a r u s n y a , s e s u a i a t u r a n , m e n a m b a h s i s i k a n a n a k a n b e r l a b e l k r e d i t . N a m u n s e s u n g g u h n y a , s a a t

k i t a m e n a m b a h k a n n i l a i p a d a a c c o u n t P r i v e , k e n y a t a a n y a k i t a s e d a n g m e n g u r a n g i n i l a i d a r i s i s i k a n a n

( I n g a t , a c c o u n t P r i v e a d a l a h a c c o u n t u n t u k m e n c a t a t p e n a r i k a n ) . J a d i , a l i h - a l i h k i t a b e r i l a b e l K r e d i t ,

k i t a a k a n m e m b e r i n y a l a b e l D e b e t .

D a n a g a r s e i m b a n g , k i t a a k a n m e n g u r a n g i n i l a i a c c o u n t K A S . A c c o u n t K A S b e r a d a d i s i s i k i r i . D a n

m e n g u r a n g i s i s i k i r i b e r l a b e l K r e d i t .

…

W o o w w … ! P a n j a n g b a n g e t n e h a r t i k e l n y a . F u i i h . .

T a p i a k h i r n y a , a r t i k e l b a g i a n 2 i n i s e l e s a i s a m p a i d i s i n i . S e m u a t r a n s a k s i y a n g a d a d i o r e t - o r e t a n

s u d a h k i t a p i n d a h k a n k e J u r n a l U m u m .

N a h , b a g a i m a n a h a s i l k e s e l u r u h a n J u r n a l U m u m , l i h a t g a m b a r b e r i k u t :

D a n … S a m p a i k e t e m u l a g i d i b a g i a n 3 y a n g a k a n m e m b a h a s t e n t a n g m e m b u a t l a p o r a n k e u a n g a n .

U p s , m a k s u d g w , n g e b a h a s B u k u B e s a r . . B a r u a b i s i t u n g e b a h a s l a p o r a n k e u a n g a n . .

3 . B U K U B E S A R

S e b e l u m n y a , c o b a k i t a i n g a t - i n g a t b a g i a n 1 d a n b a g i a n 2 .

D i b a g i a n 1 , k i t a b e l a j a r t e n t a n g r u m u s a k u n t a n s i d a n a t u r a n - a t u r a n n y a j u g a t e n t a n g a c c o u n t

( p e r k i r a a n ) d a n n o m o r - n o m o r n y a .

D i b a g i a n 2 , k i t a b e l a j a r m e m a s u k k a n o r e t - o r e t a n k e u a n g a n C V . S E N Y U M k e d a l a m J u r n a l .

N a h , d i b a g i a n 3 i n i , k i t a a k a n c o b a p o s t i n g i s i J u r n a l k e d a l a m B u k u B e s a r .

A p a m a k s u d n y a P o s t i n g ?

S e b e n e r n y a , y a n g d i m a k s u d p o s t i n g i t u a d a l a h m e m i n d a h k a n i s i J u r n a l k e d a l a m B u k u B e s a r .

E m a n g n y a , a p a s i h B u k u B e s a r i t u ?

B u k u B e s a r i t u s e b e n e r n y a s a m a - s a m a c a t a t a n s e p e r t i J u r n a l . T a p i a d a b e b e r a p a p e r b e d a a n .

1 . J u r n a l d i c a t a t t i a p h a r i s e d a n g k a n B u k u B e s a r s e c a r a p e r i o d i k . M i s a l k a n s e t i a p s e b u l a n s e k a l i .

2 . S a a t m e n c a t a t p a d a j u r n a l , k i t a t u l i s s e m u a A c c o u n t s e s u a i u r u t a n t a n g g a l d a n w a k t u t r a n s a k s i

p a d a s a t u t e m p a t . S e d a n g k a n p a d a B u k u B e s a r , m a s i n g - m a s i n g A c c o u n t a k a n k i t a p i s a h k a n . J a d i ,

n a n t i a k a n a d a b u k u b e s a r K A S , b u k u b e s a r M O D A L d a n l a i n s e b a g a i n y a .

O k e , p e n g a n t a r n y a s a m p a i d i s i n i a j a . S e l a n j u t n y a , k i t a c o b a p r a k t e k k a n c a r a P o s t i n g c a t a t a n d a r i

J u r n a l k i t a k e d a l a m B u k u B e s a r . O y a , J u r n a l y a n g k i t a g u n a k a n a d a l a h J u r n a l y a n g k i t a s u s u n d i

b a g i a n 2 y a . S i a p ? L i h a t g a m b a r d i b a w a h :

C a r a m e m - p o s t i n g i s i J u r n a l k e d a l a m B u k u B e s a r .

1 . B u a t s e b u a h t a b e l d e n g a n H e a d e r : N o , T a n g g a l , P e n j e l a s a n , R e f , D e b e t , K r e d i t , S a l d o D e b e t d a n

S a l d o K r e d i t .

2 . B e r i j u d u l t a b e l d e n g a n n a m a m a s i n g - m a s i n g n a m a A c c o u n t y a n g k i t a g u n a k a n . J a n g a n l u p a b e r i

n o m o r a c c o u n t .

3 . S e l a n j u t n y a , p i n d a h k a n t r a n s a k s i d a r i J u r n a l k e d a l a m B u k u B e s a r . M i s a l k a n , k i t a m u l a i d a r i

A c c o u n t K A S . P i n d a h k a n s e m u a t r a n s a k s i A c c o u n t K A S k e d a l a m B u k u B e s a r b e r j u d u l K A S . L i h a t

g a m b a r d i a t a s u n t u k m e n g e t a h u i m a p p i n g d a t a n y a .

4 . H i t u n g b e s a r S a l d o d a r i a c c o u n t t e r s e b u t .

U n t u k n i l a i S a l d o t a n g g a l p e r t a m a , c u k u p s a l i n n i l a i y a n g a d a p a d a k o l o m D e b e t / K r e d i t . M i s a l : n i l a i

t a n g g a l p e r t a m a a d a l a h R p . 3 0 . 0 0 0 . 0 0 0 d a n b e r l a b e l D e b e t , m a k a t u l i s k a n n i l a i i n i p a d a k o l o m S a l d o

D e b e t .

U n t u k n i l a i S a l d o t a n g g a l k e d u a d i h i t u n g d e n g a n c a r a ; n i l a i S a l d o t a n g g a l p e r t a m a d i k u r a n g / d i t a m b a h

n i l a i t a n g g a l k e d u a y a n g a d a p a d a k o l o m D e b e t / K r e d i t . J i k a D e b e t b e r t e m u D e b e t m a k a d i t a m b a h .

J i k a K r e d i t b e r t e m u K r e d i t m a k a d i t a m b a h . J i k a D e b e t b e r t e m u K r e d i t m a k a d i k u r a n g .

D a n s e t e r u s n y a u n t u k t a n g g a l - t a n g g a l b e r i k u t n y a .

5 . L a k u k a n u n t u k t i a p - t i a p A c c o u n t .

A p a s i h g u n a n y a B u k u B e s a r i n i . K a n i s i n y a s a m a a j a d e n g a n J u r n a l ?

Y u p . . S e b e n e r n y a i s i n y a s a m a a j a . T a p i d e n g a n B u k u B e s a r i n i , k i t a i n g i n m e l i h a t p e n c a t a t a n

k e u a n g a n p e r A c c o u n t . N a h , d a r i s i n i k i t a b i s a m e l i h a t , b e r a p a s i h u a n g k i t a d i a c c o u n t K A S ? B e r a p a

u a n g k i t a d i A c c o u n t M o d a l ? D a n s e t e r u s n y a .

S e s u a i d a t a J u r n a l , a d a 1 0 a c c o u n t y a n g k i t a g u n a k a n y a n g b e r a r t i a k a n a d a 1 0 B u k u B e s a r y a i t u :

A S E T

1 0 0 K A S

1 2 0 P E R S E D I A A N

1 4 0 P E R A L A T A N

H U T A N G

2 0 0 H U T A N G U S A H A

2 2 0 H U T A N G B A N K

M O D A L

3 0 0 M O D A L

3 0 1 P R I V E

P E N D A P A T A N

4 0 0 P E N D A P A T A N J A S A

B I A Y A

5 0 0 B I A Y A P E R B A I K A N T V

5 1 0 B I A Y A S E W A

N a h , s e t e l a h s e m u a A c c o u n t s u d a h k i t a b u a t k a n B u k u B e s a r n y a , m a k a b e g i n i l a h p e n a m p a k a n d a r i

B u k u B e s a r C V . S E N Y U M :

S o . . S e m u a a c c o u n t t e l a h k i t a b u a t B U K U B E S A R - n y a .

D a n c u k u p s a m p a i d i s i n i p e m b a h a s a n b a g i a n 3 - n y a . K e t e m u l a g i d i b a g i a n 4 y a n g a k a n m e m b a h a s

t e n t a n g p e m b u a t a n l a p o r a n k e u a n g a n . E h , s a l a h d i n k . . K i t a m a s i h h a r u s m e m b a h a s n e r a c a s a l d o ,

j u r n a l p e n y e s u a i a n d a n j u r n a l p e n u t u p . . I n i p e n t i n g b u a t b i k i n l a p o r a n k e u a n g a n . .

4 . N E R A C A S A L D O

S e b e l u m l a n j u t , p a s t i - i n s e m u a n y a u d a h b a c a a r t i k e l “ C a r a O r a n g A w a m B e l a j a r D a s a r A k u n t a n s i

B a g i a n 1 , 2 d a n 3 ” .

K i t a a n g g a p , u d a h b a c a y a . .

N a h , y o k k i t a r e v i e w l a g i a p a y a n g u d a h k i t a p e l a j a r i d i B a g i a n - b a g i a n s e b e l u m n y a :

B a g i a n 1 : K i t a b e l a j a r p e n d a h u l u a n . M u l a i d a r i r u m u s a k u n t a n s i s a m p a i k e n a l a p a i t u a c c o u n t

( P e r k i r a a n ) .

B a g i a n 2 : K i t a b e l a j a r c a r a b i k i n J u r n a l U m u m d a r i s e b u a h o r e t - o r e t a n ( c a t a t a n ) d a g a n g C V . S E N Y U M .

B a g i a n 3 : K i t a u d a h b e l a j a r c a r a m i n d a h i n I s i J u r n a l , k e B u k u B e s a r .

D a a a n , d i B a g i a n 4 i n i , k i t a m a u b e l a j a r c a r a b i k i n s e b u a h N E R A C A S A L D O d a r i B u k u B e s a r y a n g

u d a h k i t a s u s u n s e b e l u m n y a .

A i h ! A p a i t u n e r a c a s a l d o ? ? ?

N e r a c a S a l d o i t u s e b e n e r n y a r a n g k u m a n d a r i B u k u B e s a r . K a l o m a s i h b i n g u n g a p a i t u b u k u b e s a r ,

b e r a r t i b e l u m b a c a y a n g B a g i a n 3 . J a d i , g i h , b a c a d u l u !

O k e , l a n j u t .

J a d i , N e r a c a S a l d o i t u , a d a l a h s e b u a h t a b e l y a n g b e r i s i s a l d o t e r a k h i r d a r i t i a p - t i a p a c c o u n t p a d a B u k u

B e s a r . I n g a t , d i B a g i a n 3 , k i t a u d a h b u a t 1 0 b u a h B u k u B e s a r . M a s i n g - m a s i n g b u k u b e s a r , a d a l a h

c a t a t a n t i a p - t i a p a c c o u n t .

C o n t o h n y a a d a l a h B u k u B e s a r K A S d i b a w a h :

B u k u b e s a r K A S d i a t a s , p u n y a S a l d o A k h i r a d a l a h R p . 3 9 . 0 0 0 . 0 0 0 , -

N a h , S a l d o A k h i r i n i l a h y a n g a k a n k i t a t u l i s d i N E R A C A S A L D O . G a k c u m a B u k u B e s a r K A S , t a p i s e m u a

B u k u B e s a r k i t a m a s u k k a n k e N E R A C A S A L D O .

K a p a n k i t a b u a t N e r a c a S a l d o ? ?

N e r a c a S a l d o i n i k i t a b u a t , k a p a n s a j a k i t a b u t u h ! H e e . . Y a n g p e n t i n g , h a r u s d i d a h u l u i d e n g a n p o s t i n g

B u k u B e s a r . K a r e n a k i t a p o s t i n g B u k u B e s a r s e b u l a n s e k a l i , s e k a l i a n a j a b u a t N e r a c a S a l d o j u g a

s e b u l a n s e k a l i . N e r a c a S a l d o i n i d i b u t u h k a n s a a t k i t a m a u b u a t l a p o r a n k e u a n g a n , a t a u m a u c e k

k o n d i s i k e u a n g a n . D e n g a n m e m b u a t N e r a c a S a l d o , k i t a b i s a m e l i h a t , a p a k a h p e n c a t a t a n k e u a n g a n

k i t a s u d a h b e n a r . K o k b i s a ? Y u p ! N e r a c a S a l d o h a r u s m e m i l i k i h a s i l D e b e t d a n K r e d i t y a n g s e i m b a n g !

J i k a a d a p e r b e d a a n a n t a r a D e b e t d a n K r e d i t , b e r a r t i a d a y a n g s a l a h p a d a s a a t p r o s e s p e n c a t a t a n

J u r n a l a t a u m u n g k i n s a a t p o s t i n g B u k u B e s a r .

G a k n g e r t i ! M a k s u d n y a a p a a n s i h ?

U d a h . . B a c a a j a k e l a n j u t a n n y a , o k . N t a r j u g a n g e r t i a p a y a n g g w m a k s u d . .

T r u s g i m a n a c a r a b u a t n y a ? ?

O k e , k i t a m u l a i m e n y u s u n B u k u B e s a r y a h .

P e r t a m a , k i t a t u l i s j u d u l d a r i N E R A C A S A L D O k i t a d e n g a n m e n u l i s k a n k a p a n k i t a b u a t N e r a c a S a l d o

i n i .

I n i p e n t i n g . M i s a l k a n k i t a t u l i s , N E R A C A S A L D O p e r D e s e m b e r 2 0 1 0 . A r t i n y a , N e r a c a S a l d o i n i a d a l a h

k o n d i s i s a l d o a c c o u n t s a m p a i b u l a n D e s e m b e r 2 0 1 0 u n t u k ( 1 t a h u n k e u a n g a n n y a d a r i J a n u a r i d a n

b e r a k h i r d i D e s e m b e r ) . K a l o N e r a c a S a l d o d i b u a t d i b u l a n M e i , y a b e r a r t i d i t u l i s N E R A C A S A L D O p e r

M e i 2 0 1 0 .

S e l a n j u t n y a , s e l a l u d i i n g a t , j i k a S a l d o A k h i r p a d a B u k u B e s a r m e m i l i k i L a b e l D E B E T , m a k a t u l i s d i

N E R A C A S A L D O p a d a k o l o m D e b i t . B e g i t u j u g a , j i k a b e r l a b e l K r e d i t .

N a h , k a l o k i t a r a n g k u m , m a k a N E R A C A S A L D O C V . S E N Y U M p e r D e s e m b e r 2 0 1 0 a d a l a h s e b a g a i

b e r i k u t :

A y o l a h . . G a k u s a h d i b u a t b i n g u n g . . I n i c u m a m i n d a h i n s a l d o a k h i r d i t i a p - t i a p A c c o u n t k e d a l a m

s e b u a h t a b e l a j a k o k . .

D a n . . A n t a r a D e b e t d a n K r e d i t , h a r u s m e m i l i k i S a l d o s a m a !

K a l o b e d a , b e r a r t i a d a k e s a l a h a n . .

O k e , s a m p a i d i s i n i d u l u B a g i a n 4 .

W o i ! K a p a n n e h l a p o r a n k e u a n g a n n y a ? ? ! !

T e n a n g . . L a p o r a n k e u a n g a n , g a k a k a n b i s a d i s u s u n t a n p a N e r a c a S a l d o . D a n a b i s i n i , k i t a j u g a h a r u s

n y e s u a i n d u l u i s i n y a . N a h k a n , t a m b a h b i n g u n g . .