Tgl Keterangan Debit Kredit No Akun Nama Akun Debit

Kredit
1 cash Rp1.000.000 1-1100 cash Rp1.667.500
equity Rp1.000.000 1-1120 acc.receivable
Rp150.000
2 equipment Rp300.000 1-2100 supplies Rp200.000
cash Rp300.000 1-3080 equipment Rp800.000
5 rent exp Rp100.000 2-1100 acc.payable
Rp500.000
cash Rp100.000 2-1130 notes payable
Rp750.000
7 equipment Rp500.000 3-0000 equity
Rp1.000.000
supplies Rp200.000 3-1000 Prive Rp100.000
acc.payable Rp700.000 4-0000 revenue
Rp1.000.000
9 cash Rp750.000 6-1500 rent exp Rp100.000
notes payable Rp750.000 6-2100 salary exp
Rp150.000
14 cash Rp450.000 6-1800 Utility exp Rp75.000
revenue Rp450.000 6-1801 interest exp
Rp7.500
15 salary exp Rp150.000 Rp3.250.000
Rp3.250.000
cash Rp150.000
20 cash Rp250.000
acc.receivable Rp300.000
revenue Rp550.000
22 acc.payable Rp200.000
cash Rp200.000
25 utility exp Rp75.000
cash Rp75.000
29 cash Rp150.000
acc.receivable Rp150.000
30 Prive Rp100.000
cash Rp100.000
31 interest exp Rp7.500
cash Rp7.500
Rp4.532.500 Rp4.532.500