Fotokopi CEMERLANG (lihat petunjuk di bawah)

Sistem Pencatatan Sederhana

Tgl. Piutang Sediaan Perlengkapan Mesin Utang
Kas Usaha B Habis Pakai Kios Fotokopi Bank Modal
1 3,800,000 500,000 800,000 3,500,000
a (2,500,000) 2,500,000
1,300,000 0 0 500,000 2,500,000 800,000 3,500,000
b 500,000 500,000
1,300,000 0 0 1,000,000 2,500,000 1,300,000 3,500,000
c (150,000) 150,000
1,150,000 0 150,000 1,000,000 2,500,000 1,300,000 3,500,000
d 300,000 300,000
1,450,000 0 150,000 1,000,000 2,500,000 1,300,000 3,800,000
e (100,000) (100,000)
1,350,000 0 150,000 1,000,000 2,500,000 1,300,000 3,700,000
f (50,000) (50,000)
1,300,000 0 150,000 1,000,000 2,500,000 1,300,000 3,650,000
g 250,000 250,000
1,550,000 0 150,000 1,000,000 2,500,000 1,300,000 3,900,000
h (75,000) (75,000)
1,475,000 0 150,000 1,000,000 2,500,000 1,225,000 3,900,000
i (25,000) (25,000)
1,450,000 0 150,000 1,000,000 2,500,000 1,225,000 3,875,000
j 400,000 400,000
1,450,000 400,000 150,000 1,000,000 2,500,000 1,225,000 4,275,000
k 150,000 (150,000)
1,600,000 250,000 150,000 1,000,000 2,500,000 1,225,000 4,275,000
l 145,000 145,000
1,745,000 250,000 150,000 1,000,000 2,500,000 1,225,000 4,420,000
m (90,000) (90,000)
1,745,000 250,000 60,000 1,000,000 2,500,000 1,225,000 4,330,000
n (15,000) (35,000) (50,000)
1,745,000 250,000 60,000 985,000 2,465,000 1,225,000 4,280,000

Petunjuk: Masukkan angka pengurang dengan tanda "-" (negatif) di mukanya.

Atas dasar kertas kerja yang telah selesai, periksalah laporan keuangan sebagai hasilnya.
 Keterangan
Perubahan Modal
Saldo awal

Penambahan Modal karena Pendapatan

Pengurangan Modal karena Biaya

Pengurangan Modal karena Biaya

Penambahan Modal karena Pendapatan

Pengurangan Modal karena Prive

Penambahan Modal karena Pendapatan

Penambahan Modal karena Setoran Modal

Pengurangan Modal karena Biaya

Pengurangan Modal karena Depresiasi