account opening balance<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

menu set up<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

amount left to be allocated<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

job opening balance<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

company information<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

Keseimbangan saldo debit atau kredit (balance) dapat dilihat dalam proses entri saldo neraca saldo dibagian ....<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

purchases<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

sales<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

dewi&rsquo;s capital<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

dewi&rsquo;s drawing<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

accrued expense<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;

Yang termasuk akun kontra antara lain ....<img align="middle" alt="undefined" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" width="8" />&nbsp;