Saldo awal adalah nilai atau jumlah uang yang tercatat di akun pada awal periode akuntansi.
Kapan Saldo Awal Digunakan?
Pada awal periode akuntansi (misalnya awal tahun fiskal atau awal bulan).
Saat melakukan pembukaan buku besar untuk periode baru.
Dalam proses mutasi akun atau perpindahan data dari periode sebelumnya.
Saat melakukan rekonsiliasi dan audit untuk memastikan data keuangan valid dan konsisten.
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