Laporan Keuangan

Halawa pangkas
Jl Pembangunan USU
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Oleh:
NAMA : BASTIAN NAINGGOLAN
KELAS : BK-1D
MATA KULIAH : Pengantar Akuntansi
DOSEN PEMBINA: NURLINDA,SE,AK.,M.Si.,CA
 Usaha laundry Bingking
Indentifikasi Akun

Code account Account Total

111 Cash Rp 600.000
112 Account receivable Rp 412.000
113 Supplies Rp 15.000
121 equipment Rp 250.000

Transaction ( a week 1st October 2019 to 10 october 2019)

1 October: Di bayar sewa selama 1 bulan Rp 300,000
3 October: Di beli peralatan secara kredit Rp 37,500 dan
yang masih di bayar Rp 25,000
4 October: Di beli perlengkapan secara tunai Rp 35,000
5 October: Di terima kas untuk pekerjaan yang telah selesai
Rp46,000
6 October: Di bayar beban listrik selama 1 bulan sebesar
Rp45,000
7 October: Di terima upah pekerjaan yang telah selesai
secara cash sebesar Rp 45,000
10 October: pembayaran utang pada tanggal 3 sebesar
Rp 12,500
 laundry Bingking
General Journal
Per1 october 2019

DATE Description Re Debet Credit

f
1/11 Prepaid Rend 113 500,000
cash 111 500,000
3/11 Equipment 121 37,500
cash 111 25,000
Account receivable 112 12,500
4/11 supplies 114 35,000
Cash 111 35,000
5/11 Cash 111 46,000
Supplies 114 46.000
6/11 Electricity expense 512 11,250
Cash 111 11,250
7/11 Cash 111 45,000
Supplies 114 45,000
10/1 Notes payable 212 12,500
1
Cash 111 12,500
Total 685.250 685.250
 laundry Bingking
LEDGER
Per 1 october 2019
111 cash In(Rp) 112 account receivable in(Rp)

October October october october

Saldo l 600,000 3 12,500

5 46,000 1 500,000
7 45,000 3 25,000
4 35,000 12,500
6 11,250 saldo:12,500
10 12,500

691,000 583,750

Saldo : 107,250

113 Prepaid rent In(Rp) 114 supplies

In(Rp)

October October October October

1 500,000 saldo 15.000 5 46.000

500,000 4 35.000 7 45.000
Saldo :500,000 50.000 91.000

Saldo 442.000

121 equipment In(Rp) 212 note payable In(Rp)

October October October October
Saldo 250,000 10 12,500
3 37,500 saldo 12.500
Saldo: 287,500 512 electricity expense In( Rp)
October October
411 sales In(Rp) 5 11.250
October october Saldo 11.250
5 46.000
7 45.000
Saldo 91.000

laundry Bingking
Trial Balance
Per October 2019

In (Rp)
Code account account Debet Credit
111 Cash 107.250
112 Account 412.500
receivable
113 Prepaid rent 500.000
114 Supplies 441.000
121 equipment 287.000
212 Note payable 12.500
512 Electricity expense 11.250
Total 906.750 906.750

laundry Bingking
Income statement
For the week ended october 2019 In(Rp)
Sales 91.000
Sales return -
Sales dicound -
Net sales 91.000
Expense
Electricity expense 11.250
Total operasional expense (11.250)
Net profit 79.750
 laundry Bingking
Capital statemen
For the ended October 2019 In(Rp)
Beginning capital 916.500
Additional investment -
Net income (79.750)
Ending capital 520.250

Landry Bingking
Statemen of financial position
For the ended October 2019 In(Rp)
A. assets liabilities Rp
Current asset
Cas 107.250
Supplies 442.000

Total carret asset: 549.250

Fixed asset

Equipment 287.500

Total fied assets 287.500

Total asset 836.750 capital Rp 836.750