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 2,550,000 1,300,000 3,700,000
g 250,000 250,000
1,550,000 0 150,000 1,000,000 2,550,000 1,300,000 3,950,000
h (75,000) (75,000)
1,475,000 0 150,000 1,000,000 2,550,000 1,225,000 3,950,000
i (25,000) (25,000)
1,450,000 0 150,000 1,000,000 2,550,000 1,225,000 3,925,000
j 400,000 400,000
1,450,000 400,000 150,000 1,000,000 2,550,000 1,225,000 4,325,000
k 150,000 (150,000)
1,600,000 250,000 150,000 1,000,000 2,550,000 1,225,000 4,325,000
l 145,000 145,000
1,745,000 250,000 150,000 1,000,000 2,550,000 1,225,000 4,470,000
m 60,000 60,000
1,745,000 250,000 210,000 1,000,000 2,550,000 1,225,000 4,530,000
n (15,000) (35,000) (50,000)
1,745,000 250,000 210,000 985,000 2,515,000 1,225,000 4,480,000

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

Pendapatan Jasa Fotokopi

Membayar Gaji Pegawai

Biaya Reparasi Mesin Fotokopi

Pendapatan Jasa Fotokopi

Prive Hariman

Pendapatan Jasa Fotokopi

Modal Hariman

Bahan Habis Pakai

Depresiasi Mesin FC dan Perlengkapan Kios