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[r]" accesskey="r"><span>Perubahan terbaru</span></a></li><li id="n-Artikel-pilihan" class="mw-list-item"><a href="/wiki/Wikipedia:Artikel_pilihan/Topik"><span>Artikel pilihan</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Peristiwa_terkini" title="Temukan informasi tentang peristiwa terkini"><span>Peristiwa terkini</span></a></li><li id="n-newpage" class="mw-list-item"><a href="/wiki/Istimewa:Halaman_baru"><span>Halaman baru</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Istimewa:Halaman_sembarang" title="Tampilkan sembarang halaman [x]" accesskey="x"><span>Halaman sembarang</span></a></li> </ul> </div> </div> <div id="p-Komunitas" class="vector-menu mw-portlet mw-portlet-Komunitas" > <div class="vector-menu-heading"> Komunitas </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-Warung-Kopi" class="mw-list-item"><a href="/wiki/Wikipedia:Warung_Kopi"><span>Warung Kopi</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Portal:Komunitas" title="Tentang proyek, apa yang dapat Anda lakukan, di mana untuk mencari sesuatu"><span>Portal komunitas</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Bantuan:Isi" title="Tempat mencari bantuan."><span>Bantuan</span></a></li> </ul> </div> </div> <div id="p-Wikipedia" class="vector-menu mw-portlet mw-portlet-Wikipedia" > <div class="vector-menu-heading"> Wikipedia </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:Perihal"><span>Tentang Wikipedia</span></a></li><li id="n-Pancapilar" class="mw-list-item"><a href="/wiki/Wikipedia:Pancapilar"><span>Pancapilar</span></a></li><li id="n-Kebijakan" class="mw-list-item"><a href="/wiki/Wikipedia:Kebijakan_dan_pedoman"><span>Kebijakan</span></a></li><li id="n-Hubungi-kami" class="mw-list-item"><a href="/wiki/Wikipedia:Hubungi_kami"><span>Hubungi kami</span></a></li><li id="n-Bak-pasir" class="mw-list-item"><a href="/wiki/Wikipedia:Bak_pasir"><span>Bak pasir</span></a></li> </ul> </div> </div> <div id="p-Bagikan" class="vector-menu mw-portlet mw-portlet-Bagikan emptyPortlet" > <div class="vector-menu-heading"> Bagikan </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Halaman_Utama" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="Ensiklopedia Bebas" src="/static/images/mobile/copyright/wikipedia-tagline-id.svg" width="120" height="14" style="width: 7.5em; height: 0.875em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Istimewa:Pencarian" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Cari di Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Pencarian</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Telusuri Wikipedia" aria-label="Telusuri Wikipedia" autocapitalize="sentences" title="Cari di Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Istimewa:Pencarian"> </div> <button class="cdx-button cdx-search-input__end-button">Cari</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Perkakas pribadi"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Tampilan"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Tampilan" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Tampilan</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_id.wikipedia.org&uselang=id" class=""><span>Menyumbang</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Istimewa:Buat_akun&returnto=Buku+besar" title="Anda dianjurkan untuk membuat akun dan masuk log; meskipun, hal itu tidak diwajibkan" class=""><span>Buat akun baru</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Istimewa:Masuk_log&returnto=Buku+besar" title="Anda disarankan untuk masuk log, meskipun hal itu tidak diwajibkan. [o]" accesskey="o" class=""><span>Masuk log</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Opsi lainnya" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Perkakas pribadi" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Perkakas pribadi</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Menu pengguna" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_id.wikipedia.org&uselang=id"><span>Menyumbang</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Istimewa:Buat_akun&returnto=Buku+besar" title="Anda dianjurkan untuk membuat akun dan masuk log; meskipun, hal itu tidak diwajibkan"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Buat akun baru</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Istimewa:Masuk_log&returnto=Buku+besar" title="Anda disarankan untuk masuk log, meskipun hal itu tidak diwajibkan. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Masuk log</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Halaman penyunting yang telah keluar log <a href="/wiki/Bantuan:Pengantar" aria-label="Pelajari lebih lanjut tentang menyunting"><span>pelajari lebih lanjut</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Istimewa:Kontribusi_saya" title="Daftar suntingan yang dibuat dari alamat IP ini [y]" accesskey="y"><span>Kontribusi</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Istimewa:Pembicaraan_saya" title="Pembicaraan tentang suntingan dari alamat IP ini [n]" accesskey="n"><span>Pembicaraan</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Situs"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Daftar isi" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Daftar isi</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">pindah ke bilah sisi</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">sembunyikan</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Awal</div> </a> </li> <li id="toc-Bacaan_lanjutan" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Bacaan_lanjutan"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Bacaan lanjutan</span> </div> </a> <ul id="toc-Bacaan_lanjutan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Referensi" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referensi"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Referensi</span> </div> </a> <ul id="toc-Referensi-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Daftar isi" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Gulingkan daftar isi" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Gulingkan daftar isi</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Buku besar</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Pergi ke artikel dalam bahasa lain. Terdapat 23 bahasa" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-23" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">23 bahasa</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AF%D9%81%D8%AA%D8%B1_%D8%AD%D8%B3%D8%A7%D8%A8%D8%A7%D8%AA" title="دفتر حسابات – Arab" lang="ar" hreflang="ar" data-title="دفتر حسابات" data-language-autonym="العربية" data-language-local-name="Arab" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%96%E0%A6%A4%E0%A6%BF%E0%A6%AF%E0%A6%BC%E0%A6%BE%E0%A6%A8" title="খতিয়ান – Bengali" lang="bn" hreflang="bn" data-title="খতিয়ান" data-language-autonym="বাংলা" data-language-local-name="Bengali" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Kassenbuch" title="Kassenbuch – Jerman" lang="de" hreflang="de" data-title="Kassenbuch" data-language-autonym="Deutsch" data-language-local-name="Jerman" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Ledger" title="Ledger – Inggris" lang="en" hreflang="en" data-title="Ledger" data-language-autonym="English" data-language-local-name="Inggris" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AF%D9%81%D8%AA%D8%B1_%DA%A9%D9%84" title="دفتر کل – Persia" lang="fa" hreflang="fa" data-title="دفتر کل" data-language-autonym="فارسی" data-language-local-name="Persia" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Reskontra" title="Reskontra – Suomi" lang="fi" hreflang="fi" data-title="Reskontra" data-language-autonym="Suomi" data-language-local-name="Suomi" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%96%E0%A4%BE%E0%A4%A4%E0%A4%BE_%E0%A4%AC%E0%A4%B9%E0%A5%80" title="खाता बही – Hindi" lang="hi" hreflang="hi" data-title="खाता बही" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B4%D6%80%D5%A1%D5%B4%D5%A1%D6%80%D5%AF%D5%B2%D5%A1%D5%B5%D5%AB%D5%B6_%D5%A3%D5%AB%D6%80%D6%84" title="Դրամարկղային գիրք – Armenia" lang="hy" hreflang="hy" data-title="Դրամարկղային գիրք" data-language-autonym="Հայերեն" data-language-local-name="Armenia" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Libro_mastro" title="Libro mastro – Italia" lang="it" hreflang="it" data-title="Libro mastro" data-language-autonym="Italiano" data-language-local-name="Italia" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%96%E0%B2%BE%E0%B2%A4%E0%B3%86_%E0%B2%AA%E0%B3%81%E0%B2%B8%E0%B3%8D%E0%B2%A4%E0%B2%95" title="ಖಾತೆ ಪುಸ್ತಕ – Kannada" lang="kn" hreflang="kn" data-title="ಖಾತೆ ಪುಸ್ತಕ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%96%E0%A4%BE%E0%A4%A4%E0%A5%87%E0%A4%B5%E0%A4%B9%E0%A5%80" title="खातेवही – Marathi" lang="mr" hreflang="mr" data-title="खातेवही" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Kasboek" title="Kasboek – Belanda" lang="nl" hreflang="nl" data-title="Kasboek" data-language-autonym="Nederlands" data-language-local-name="Belanda" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Reskontro" title="Reskontro – Bokmål Norwegia" lang="nb" hreflang="nb" data-title="Reskontro" data-language-autonym="Norsk bokmål" data-language-local-name="Bokmål Norwegia" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%AC%E0%A8%B9%E0%A9%80_%E0%A8%96%E0%A8%BE%E0%A8%A4%E0%A8%BE" title="ਬਹੀ ਖਾਤਾ – Punjabi" lang="pa" hreflang="pa" data-title="ਬਹੀ ਖਾਤਾ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D8%A8%DB%81%DB%8C_%DA%A9%DA%BE%D8%A7%D8%AA%DB%81" title="بہی کھاتہ – Western Punjabi" lang="pnb" hreflang="pnb" data-title="بہی کھاتہ" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Ledger" title="Ledger – Portugis" lang="pt" hreflang="pt" data-title="Ledger" data-language-autonym="Português" data-language-local-name="Portugis" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9A%D0%B0%D1%81%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BA%D0%BD%D0%B8%D0%B3%D0%B0" title="Кассовая книга – Rusia" lang="ru" hreflang="ru" data-title="Кассовая книга" data-language-autonym="Русский" data-language-local-name="Rusia" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Ledger" title="Ledger – Simple English" lang="en-simple" hreflang="en-simple" data-title="Ledger" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Reskontra" title="Reskontra – Swedia" lang="sv" hreflang="sv" data-title="Reskontra" data-language-autonym="Svenska" data-language-local-name="Swedia" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D0%BD%D0%B8%D0%B3%D0%B0_%D0%BE%D0%B1%D0%BB%D1%96%D0%BA%D1%83" title="Книга обліку – Ukraina" lang="uk" hreflang="uk" data-title="Книга обліку" data-language-autonym="Українська" data-language-local-name="Ukraina" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%88%86%E7%B1%BB%E8%B4%A6" title="分类账 – Tionghoa" lang="zh" hreflang="zh" data-title="分类账" data-language-autonym="中文" data-language-local-name="Tionghoa" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Ch%C3%B3ng-ph%C5%8D%CD%98" title="Chóng-phō͘ – Minnan" lang="nan" hreflang="nan" data-title="Chóng-phō͘" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E6%95%B8%E7%B0%BF" title="數簿 – Kanton" lang="yue" hreflang="yue" data-title="數簿" data-language-autonym="粵語" data-language-local-name="Kanton" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q2732056#sitelinks-wikipedia" title="Sunting pranala interwiki" class="wbc-editpage">Sunting pranala</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Ruang nama"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Buku_besar" title="Lihat halaman isi [c]" accesskey="c"><span>Halaman</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Pembicaraan:Buku_besar" rel="discussion" title="Pembicaraan halaman isi [t]" accesskey="t"><span>Pembicaraan</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Ubah varian bahasa" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Bahasa Indonesia</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Tampilan"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Buku_besar"><span>Baca</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Buku_besar&veaction=edit" title="Sunting halaman ini [v]" accesskey="v"><span>Sunting</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Buku_besar&action=edit" title="Sunting kode sumber halaman ini [e]" accesskey="e"><span>Sunting sumber</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Buku_besar&action=history" title="Revisi sebelumnya dari halaman ini. [h]" accesskey="h"><span>Lihat riwayat</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Peralatan halaman"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Perkakas" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Perkakas</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Perkakas</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">pindah ke bilah sisi</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">sembunyikan</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Opsi lainnya" > <div class="vector-menu-heading"> Tindakan </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Buku_besar"><span>Baca</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Buku_besar&veaction=edit" title="Sunting halaman ini [v]" accesskey="v"><span>Sunting</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Buku_besar&action=edit" title="Sunting kode sumber halaman ini [e]" accesskey="e"><span>Sunting sumber</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Buku_besar&action=history"><span>Lihat riwayat</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Umum </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Istimewa:Pranala_balik/Buku_besar" title="Daftar semua halaman wiki yang memiliki pranala ke halaman ini [j]" accesskey="j"><span>Pranala balik</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Istimewa:Perubahan_terkait/Buku_besar" rel="nofollow" title="Perubahan terbaru halaman-halaman yang memiliki pranala ke halaman ini [k]" accesskey="k"><span>Perubahan terkait</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Istimewa:Halaman_istimewa" title="Daftar semua halaman istimewa [q]" accesskey="q"><span>Halaman istimewa</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Buku_besar&oldid=22491977" title="Pranala permanen untuk revisi halaman ini"><span>Pranala permanen</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Buku_besar&action=info" title="Informasi lanjut tentang halaman ini"><span>Informasi halaman</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Istimewa:Kutip&page=Buku_besar&id=22491977&wpFormIdentifier=titleform" title="Informasi tentang bagaimana mengutip halaman ini"><span>Kutip halaman ini</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Istimewa:UrlShortener&url=https%3A%2F%2Fid.wikipedia.org%2Fwiki%2FBuku_besar"><span>Lihat URL pendek</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Istimewa:QrCode&url=https%3A%2F%2Fid.wikipedia.org%2Fwiki%2FBuku_besar"><span>Unduh kode QR</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Cetak/ekspor </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Istimewa:Buku&bookcmd=book_creator&referer=Buku+besar"><span>Buat buku</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Istimewa:DownloadAsPdf&page=Buku_besar&action=show-download-screen"><span>Unduh versi PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Buku_besar&printable=yes" title="Versi cetak halaman ini [p]" accesskey="p"><span>Versi cetak</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> Dalam proyek lain </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Ledgers" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q2732056" title="Pranala untuk menghubungkan butir pada ruang penyimpanan data [g]" accesskey="g"><span>Butir di Wikidata</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Peralatan halaman"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Tampilan"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Tampilan</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">pindah ke bilah sisi</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">sembunyikan</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Dari Wikipedia bahasa Indonesia, ensiklopedia bebas</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="id" dir="ltr"><style data-mw-deduplicate="TemplateStyles:r22657712">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}body.skin-minerva .mw-parser-output .infobox-header,body.skin-minerva .mw-parser-output .infobox-subheader,body.skin-minerva .mw-parser-output .infobox-above,body.skin-minerva .mw-parser-output .infobox-title,body.skin-minerva .mw-parser-output .infobox-image,body.skin-minerva .mw-parser-output .infobox-full-data,body.skin-minerva .mw-parser-output .infobox-below{text-align:center}</style><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above"><a href="/wiki/Akuntansi" title="Akuntansi">Akuntansi</a></th></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/Berkas:Emblem-money.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/75px-Emblem-money.svg.png" decoding="async" width="75" height="75" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/113px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/150px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #dadaff">Konsep dasar</th></tr><tr><td colspan="2" class="infobox-full-data"><a href="/wiki/Akuntan" title="Akuntan">Akuntan</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Pembukuan" title="Pembukuan">Pembukuan</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Neraca_percobaan" title="Neraca percobaan">Neraca percobaan</a><span style="font-weight:bold;"> ·</span>  <a class="mw-selflink selflink">Buku besar</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Debit" title="Debit">Debit</a> dan <a href="/wiki/Kredit" title="Kredit">kredit</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Harga_pokok_penjualan" title="Harga pokok penjualan">Harga pokok</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Pembukuan_berpasangan" title="Pembukuan berpasangan">Pembukuan berpasangan</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Standar_praktik_akuntansi" title="Standar praktik akuntansi">Standar praktik</a><span style="font-weight:bold;"> ·</span>  Basis <a href="/wiki/Kas" class="mw-redirect mw-disambig" title="Kas">kas</a> dan <a href="/wiki/Akrual" title="Akrual">akrual</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Prinsip_akuntansi_yang_berlaku_umum" class="mw-redirect" title="Prinsip akuntansi yang berlaku umum">PABU</a> / <a href="/wiki/International_Financial_Reporting_Standards" class="mw-redirect" title="International Financial Reporting Standards">IFRS</a></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #dadaff">Bidang akuntansi</th></tr><tr><td colspan="2" class="infobox-full-data"><a href="/wiki/Akuntansi_biaya" title="Akuntansi biaya">Biaya</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Akuntansi_Dana" title="Akuntansi Dana">Dana</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Akuntansi_forensik" title="Akuntansi forensik">Forensik</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Akuntansi_keuangan" title="Akuntansi keuangan">Keuangan</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Akuntansi_manajemen" title="Akuntansi manajemen">Manajemen</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Akuntansi_pajak" title="Akuntansi pajak">Pajak</a></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #dadaff"><a href="/wiki/Laporan_keuangan" title="Laporan keuangan">Laporan keuangan</a></th></tr><tr><td colspan="2" class="infobox-full-data"><a href="/wiki/Neraca_(akuntansi)" title="Neraca (akuntansi)">Neraca</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Laporan_laba/rugi" class="mw-redirect" title="Laporan laba/rugi">Laba rugi</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Laporan_perubahan_modal" title="Laporan perubahan modal">Perubahan ekuitas</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Laporan_arus_kas" title="Laporan arus kas">Arus kas</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Catatan_atas_laporan_keuangan" title="Catatan atas laporan keuangan">Catatan</a></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #dadaff"><a href="/wiki/Audit" title="Audit">Audit</a></th></tr><tr><td colspan="2" class="infobox-full-data"><a href="/wiki/Audit_keuangan" title="Audit keuangan">Audit keuangan</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/GAAS" title="GAAS">GAAS</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Audit_internal" title="Audit internal">Audit internal</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Sarbanes-Oxley" class="mw-redirect" title="Sarbanes-Oxley">Sarbanes-Oxley</a><span style="font-weight:bold;"> ·</span>  <a href="/wiki/Auditor_Empat_Besar" class="mw-redirect" title="Auditor Empat Besar">Empat Besar</a></td></tr><tr><td colspan="2" class="infobox-below"><style data-mw-deduplicate="TemplateStyles:r18590415">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}.mw-parser-output .infobox .navbar{font-size:100%}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}</style><div class="navbar plainlinks hlist"><span>Kotak ini: </span><ul><li class="nv-lihat"><a href="/wiki/Templat:Akuntansi" title="Templat:Akuntansi"><span title="Lihat templat ini">lihat</span></a></li><li class="nv-bicara"><a href="/wiki/Pembicaraan_Templat:Akuntansi" title="Pembicaraan Templat:Akuntansi"><span title="Diskusikan templat ini">bicara</span></a></li><li class="nv-sunting"><a class="external text" href="https://id.wikipedia.org/w/index.php?title=Templat:Akuntansi&action=edit"><span title="Sunting templat ini">sunting</span></a></li></ul></div></td></tr></tbody></table> <p><b>Buku besar</b> (bahasa <a href="/wiki/Inggris" title="Inggris">Inggris</a>: <i>general ledger</i>, bahasa <a href="/wiki/Belanda" title="Belanda">Belanda</a>: <i>grootboek</i>) adalah <a href="/wiki/Buku" title="Buku">buku</a> yang berisi kumpulan akun-akun perkiraan yang terkait dengan pencatatan transaksi keuangan yang mengikhtisarkan <a href="/w/index.php?title=Buku_pembantu&action=edit&redlink=1" class="new" title="Buku pembantu (halaman belum tersedia)">buku pembantu</a> yang berisi semua daftar perubahan laporan keuangan dari suatu entitas atau perusahaan.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Buku besar merupakan dasar pembuatan <a href="/wiki/Neraca_(akuntansi)" title="Neraca (akuntansi)">laporan neraca</a> dan <a href="/wiki/Laporan_laba_rugi" title="Laporan laba rugi">laporan laba rugi</a>. Buku besar dapat memberikan informasi saldo ataupun nilai transaksi untuk setiap <a href="/wiki/Daftar_perkiraan" title="Daftar perkiraan">kode perkiraan</a> dalam suatu <a href="/wiki/Periode_akuntansi" title="Periode akuntansi">periode akuntansi</a> tertentu. </p><p>Terdapat 2 jenis Buku besar, yaitu buku besar 4 kotak dan 2 kotak. Masing-masing punya cara pembuatan yang berbeda. </p><p>Buku besar terdiri dari: </p> <ul><li>Buku besar konsumen, untuk transaksi keuangan dengan seorang konsumen (juga disebut buku besar penjualan).</li> <li>Buku besar pemasok, untuk transaksi keuangan dengan seorang pemasok (juga disebut buku besar pembelian).</li> <li>Buku besar umum (nominal) menyajikan <a href="/wiki/Modal" title="Modal">modal</a>, <a href="/wiki/Utang" title="Utang">utang</a>, <a href="/wiki/Pendapatan" title="Pendapatan">pendapatan</a>, dan <a href="/w/index.php?title=Pengeluaran&action=edit&redlink=1" class="new" title="Pengeluaran (halaman belum tersedia)">pengeluaran</a>..</li></ul> <div class="mw-heading mw-heading2"><h2 id="Bacaan_lanjutan">Bacaan lanjutan</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Buku_besar&veaction=edit&section=1" title="Sunting bagian: Bacaan lanjutan" class="mw-editsection-visualeditor"><span>sunting</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Buku_besar&action=edit&section=1" title="Sunting kode sumber bagian: Bacaan lanjutan"><span>sunting sumber</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r23035139">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:#f9f9f9}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r23782729">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/30px-Commons-logo.svg.png" decoding="async" width="30" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/45px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/59px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span></div> <div class="side-box-text plainlist">Wikimedia Commons memiliki media mengenai <i><b><a href="https://commons.wikimedia.org/wiki/Category:Ledgers" class="extiw" title="commons:Category:Ledgers"><span style="">Ledgers</span></a></b></i>.</div></div> </div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r23035139"><div class="side-box side-box-right plainlinks sistersitebox"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r23782729"> <div class="side-box-flex"> <div class="side-box-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Wiktionary-logo-en.svg/37px-Wiktionary-logo-en.svg.png" decoding="async" width="37" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Wiktionary-logo-en.svg/55px-Wiktionary-logo-en.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f8/Wiktionary-logo-en.svg/73px-Wiktionary-logo-en.svg.png 2x" data-file-width="1000" data-file-height="1089" /></span></span></div> <div class="side-box-text plainlist">Lihat entri <i><b><a href="https://en.wiktionary.org/wiki/Special:Search/buku_besar" class="extiw" title="wiktionary:Special:Search/buku besar">buku besar</a></b></i> di kamus bebas Wiktionary.</div></div> </div> <ul><li>Business Owner's Toolkit: General Ledger. (n.d.). Business Owner's Toolkit. Retrieved March 29, 2011, from <a rel="nofollow" class="external free" href="http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1450">http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1450</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120315040905/http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_1450">Diarsipkan</a> 2012-03-15 di <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>.</li> <li>General Ledger Entries. (n.d.). NetMBA Business Knowledge Center. Retrieved March 30, 2011, from <a rel="nofollow" class="external free" href="http://www.netmba.com/accounting/fin/process/ledger/">http://www.netmba.com/accounting/fin/process/ledger/</a></li> <li>General Ledger: Small Business Accounting . (n.d.). Starting a Small Business - BusinessTown Small Business Assistance. Retrieved March 31, 2011, from <a rel="nofollow" class="external free" href="http://www.businesstown.com/accounting/basic-general.asp">http://www.businesstown.com/accounting/basic-general.asp</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150108165323/http://www.businesstown.com/accounting/basic-general.asp">Diarsipkan</a> 2015-01-08 di <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Referensi">Referensi</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Buku_besar&veaction=edit&section=2" title="Sunting bagian: Referensi" class="mw-editsection-visualeditor"><span>sunting</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Buku_besar&action=edit&section=2" title="Sunting kode sumber bagian: Referensi"><span>sunting sumber</span></a><span class="mw-editsection-bracket">]</span></span></div> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.saturadar.com/2019/03/Pengertian-Buku-Besar-Klasifikasi-Fungsi-Manfaat-Bentuk.html">"Pengertian Buku Besar Adalah : Klasifikasi, Fungsi, Manfaat, dan Bentuknya"</a>. <i>Saturadar.com - Portal Informasi Indonesia</i><span class="reference-accessdate">. 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