Management and Accounting

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Neraca Percobaan

Neraca percobaan adl sebuah daftar semua akun buku besar. Daftar ini berisi nama akun & nilainya. Nilai yg disajikan adl saldo debet maupun kredit.

Saldo debet ditampilkan di sisi (kolom) debet & saldo kredit ditampilkan di sisi kredit. Laporan laba rugi, laporan posisi keuangan (neraca), & laporan keuangan lainnya dpt dihasilkan berdasarkan akun-akun yg disajikan dalam neraca percobaan.


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