KODE REKENING NAMA REKENING

11 Cash
12 Accounts Receiveable
14 Supplies
15 Prepaid Insurance
17 Equipment
18 Automobile
19 land
21 Accounts Payable
22 Unearned Revenue
23 Unearned Rent
31 Rajasa, Capital
32 Rajasa, Drawing/Prive
41 Fees Earned
51 Wages Expense
52 Rent Expense
53 Maintenance Expense
54 Utilities Expense
55 Supplies Expense
56 Advertising Expense
59 Miscellaneous
 KODE
NO TANGGAL KETERANGAN NAMA REKENING
REKENING
52 Rent Expense
1 April 01, 2019 Bayar sewa kantor
11 Cash
14 Supplies
2 April 03, 2019 Bayar perlengkapan kantor
21 Accounts Payable
15 Prepaid Insurance
3 April 05, 2019 Bayar premi asuransi
11 Cash
Diterima kas atas pembayaran 11 Cash
4 April 07, 2019
utang klien 12 Accounts Receiveable
19 land
5 April 15, 2019 Dibeli tanah
11 Cash
21 Accounts Payable
6 April 18, 2019 Bayar utang
11 Cash
56 Advertising Expense
7 April 20, 2019 Bayar beban iklan
11 Cash
53 Maintenance Expense
8 April 28, 2019 Bayar beban perbaikan kendaraan
11 Cash
59 Miscellaneous
9 April 29, 2019 Beban rupa rupa
11 Cash
22 Unearned Revenue
10 April 30, 2019 Pendapatan dalam buku berjalan
41 Fees Earned
51 Wages Expense
11 April 30, 2019 Bayar gaji dan komisi
11 Cash
32 Rajasa, Drawing/Prive
12 April 30, 2019 Bayar kas untuk keperluan pribadi
11 Cash

TOTAL
 DEBIT KREDIT

$ 2,500.00 $ -
$ - $ 2,500.00
$ 1,375.00 $ -
$ - $ 1,375.00
$ 1,650.00 $ -
$ - $ 1,650.00
$ 30,200.00 $ -
$ - $ 30,200.00
$ 75,000.00 $ -
$ - $ 75,000.00
$ 7,150.00 $ -
$ - $ 7,150.00
$ 500.00 $ -
$ - $ 500.00
$ 715.00 $ -
$ - $ 715.00
$ 215.00 $ -
$ - $ 215.00
$ 38,400.00 $ -
$ - $ 38,400.00
$ 21,500.00 $ -
$ - $ 21,500.00
$ 1,500.00 $ -
$ - $ 1,500.00

$ 180,705.00 $ 180,705.00
 KODE
NAMA REKENING SALDO AWAL MUTASI DEBIT MUTASI KREDIT
REKENING
11 Cash $ 28,150.00 $ 30,200.00 $ 110,730.00
12 Accounts Receiveable $ 38,750.00 $ - $ 30,200.00
14 Supplies $ 1,050.00 $ 1,375.00 $ -
15 Prepaid Insurance $ 1,100.00 $ 1,650.00 $ -
17 Equipment $ - $ - $ -
18 Automobile $ - $ - $ -
19 land $ - $ 75,000.00 $ -
21 Accounts Payable $ 11,510.00 $ 7,150.00 $ 1,375.00
22 Unearned Revenue $ - $ 38,400.00 $ -
23 Unearned Rent $ - $ - $ -
31 Rajasa, Capital $ 29,840.00 $ - $ -
32 Rajasa, Drawing/Prive $ (1,000.00) $ 1,500.00 $ -
41 Fees Earned $ 126,500.00 $ - $ 38,400.00
51 Wages Expense $ 84,100.00 $ 21,500.00 $ -
52 Rent Expense $ 5,500.00 $ 2,500.00 $ -
53 Maintenance Expense $ - $ 715.00 $ -
54 Utilities Expense $ 3,900.00 $ - $ -
55 Supplies Expense $ - $ - $ -
56 Advertising Expense $ - $ 500.00 $ -
59 Miscellaneous $ 4,300.00 $ 215.00 $ -
Total $ 333,700.00 $ 180,705.00 $ 180,705.00
 SALDO AKHIR

$ (52,380.00)
$ 8,550.00
$ 2,425.00
$ 2,750.00
$ -
$ -
$ (75,000.00)
$ 5,735.00
$ (38,400.00)
$ -
$ 29,840.00
$ 500.00
$ 88,100.00
$ 105,600.00
$ 8,000.00
$ 715.00
$ 3,900.00
$ -
$ 500.00
$ 4,515.00
$ 95,350.00
 TAMAN SARI
LAPORAN LABA RUGI
PERIODE 31 DESEMBER 2018

PENDAPATAN
41 Fees Earned $ 88,100.00
TOTAL PENDAPATAN #N/A $ 88,100.00
#N/A
BEBAN #N/A
51 Wages Expense $ 105,600.00
52 Rent Expense $ 8,000.00
54 Utilities Expense $ 3,900.00
55 Supplies Expense $ -
59 Miscellaneous $ 4,515.00
TOTAL BEBAN $ 122,015.00

LABA PERIODE BERJALAN $ (33,915.00)

 TAMAN SARI
NERACA
PER 11 DESEMBER 2018

ASET
11 Cash $ (52,380.00)
12 Accounts Receiveable $ 8,550.00
14 Supplies $ 2,425.00
15 Prepaid Insurance $ 2,750.00
17 Equipment $ -
18 Automobile $ -
TOTAL ASET $ (38,655.00)

UTANG
21 Accounts Payable $ 5,735.00
23 Unearned Rent $ -
TOTAL UTANG $ 5,735.00

MODAL
31 Rajasa, Capital $ 29,840.00
32 Rajasa, Drawing/Prive $ 500.00
33 Current Earning $ (33,915.00)
TOTAL MODAL $ (3,575.00)
$ 2,160.00
TOTAL PASIVA $ (36,495.00)