Tanggal

Kas Piutang Dagang

(Date) (Cash) (Account Receivable)
1 Juli Rp 20,000,000.00
2 Juli -Rp 3,000,000.00
Rp 17,000,000.00 Rp -
5 Juli
Rp 17,000,000.00 Rp -
8 Juli -Rp 250,000.00
Rp 16,750,000.00 Rp -
10 Juli Rp 750,000.00 Rp 1,500,000.00
Rp 17,500,000.00 Rp 1,500,000.00
15 Juli -Rp 500,000.00
Rp 17,000,000.00 Rp 1,500,000.00
20 Juli Rp 250,000.00 -Rp 250,000.00
Rp 17,250,000.00 Rp 1,250,000.00
25 Juli -Rp 500,000.00
Rp 16,750,000.00 Rp 1,250,000.00
30 Juli -Rp 500,000.00
Rp 16,250,000.00 Rp 1,250,000.00
31 Juli Rp 1,500,000.00 Rp 2,500,000.00
Rp 17,750,000.00 Rp 3,750,000.00
31 Juli
Rp 17,750,000.00 Rp 3,750,000.00
31 Juli
Rp 17,750,000.00 Rp 3,750,000.00
31 Juli
Rp 17,750,000.00 Rp 3,750,000.00
 SALON WINDA
PERSAMAAN DASAR AKUNTANSI
JULI 2008
AKTIVA (ASSETS)
Sewa Dibayar Di Muka Perlengkapan Peralatan
(Unearned Rent Revenue) (Supplies) (Equipment)

Rp 3,000,000.00
Rp 3,000,000.00 Rp - Rp -
Rp 2,500,000.00
Rp 3,000,000.00 Rp - Rp 2,500,000.00
Rp 750,000.00
Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 750,000.00 Rp 2,500,000.00

-Rp 250,000.00
Rp 3,000,000.00 Rp 500,000.00 Rp 2,500,000.00

Rp 3,000,000.00 Rp 500,000.00 Rp 2,500,000.00

-Rp 250,000.00
Rp 2,750,000.00 Rp 500,000.00 Rp 2,500,000.00
 SALON WINDA
RSAMAAN DASAR AKUNTANSI
JULI 2008
LIABILITAS (LIABILITIES)
Akumulasi Penyusutan Peralatan Utang Usaha
(Accumulated Depreciation Of Equipment) (Account Payable)

Rp - Rp -
Rp 2,500,000.00
Rp - Rp 2,500,000.00
Rp 500,000.00
Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00
-Rp 500,000.00
Rp - Rp 2,500,000.00

Rp - Rp 2,500,000.00

Rp - Rp 2,500,000.00

Rp - Rp 2,500,000.00

Rp - Rp 2,500,000.00

Rp - Rp 2,500,000.00
Rp 50,000.00
-Rp 50,000.00 Rp 2,500,000.00

-Rp 50,000.00 Rp 2,500,000.00

 EKUITAS (EQUITY)
Keterangan
Modal
(Capital)
Rp 20,000,000.00 Modal Awal
Dibayar sewa gedung
Rp 20,000,000.00
Dibeli peralatan
Rp 20,000,000.00
Dibeli perlengkapan
Rp 20,000,000.00
Rp 2,250,000.00 Pendapatan
Rp 22,250,000.00
Dibayar utang
Rp 22,250,000.00
Diterima tagihan
Rp 22,250,000.00
-Rp 500,000.00 Mengambil kepentingan pribadi
Rp 21,750,000.00
-Rp 500,000.00 Dibayar gaji
Rp 21,250,000.00
Rp 4,000,000.00 Pendapatan
Rp 25,250,000.00
-Rp 250,000.00 Biaya pemakaian perlengkapan
Rp 25,000,000.00
-Rp 50,000.00 Penyusutan peralatan
Rp 24,950,000.00
-Rp 250,000.00 Beban sewa
Rp 24,700,000.00
 Tanggal
Kas Piutang Dagang
(Date) (Cash) (Account Receivable)
2 Januari Rp 30,000,000.00
3 Januari -Rp 5,000,000.00
Rp 25,000,000.00 Rp -
5 Januari Rp 4,000,000.00
Rp 25,000,000.00 Rp 4,000,000.00
10 Januari
Rp 25,000,000.00 Rp 4,000,000.00
20 Januari -Rp 200,000.00
Rp 24,800,000.00 Rp 4,000,000.00
22 Januari Rp 5,000,000.00 Rp 15,000,000.00
Rp 29,800,000.00 Rp 19,000,000.00
25 Januari -Rp 3,000,000.00
Rp 26,800,000.00 Rp 19,000,000.00
28 Januari Rp 15,000,000.00
Rp 26,800,000.00 Rp 34,000,000.00
29 Januari Rp 15,000,000.00 -Rp 15,000,000.00
Rp 41,800,000.00 Rp 19,000,000.00
31 Januari
Rp 41,800,000.00 Rp 19,000,000.00
31 Januari -Rp 25,000,000.00
Rp 16,800,000.00 Rp 19,000,000.00
31 Januari -Rp 1,750,000.00
Rp 15,050,000.00 Rp 19,000,000.00
 PERUSAHAAN KONFEKSI Tn. AHMAD
PERSAMAAN DASAR AKUNTANSI
JANUARI 2004
AKTIVA (ASSETS)
Perlengkapan Jahit Peralatan Jahit dan Obras
(Supplies) (Equipment)

Rp - Rp -

Rp - Rp -
Rp 3,000,000.00
Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00

Rp - Rp 3,000,000.00
Rp 25,000,000.00
Rp 25,000,000.00 Rp 3,000,000.00

Rp 25,000,000.00 Rp 3,000,000.00
PERUSAHAAN KONFEKSI Tn. AHMAD
PERSAMAAN DASAR AKUNTANSI
JANUARI 2004

Akumulasi Penyusustan Peralatan

(Accumulated Depreciation Of Equipment)

Rp -

Rp -

Rp -

Rp -

Rp -

Rp -

Rp -

Rp -
Rp 300,000.00
-Rp 300,000.00

-Rp 300,000.00

-Rp 300,000.00
 LIABILITAS (LIABILITIES) EKUITAS (EQUITY)
Utang Usaha Modal
(Account Payable) (Capital)
Rp 30,000,000.00
-Rp 5,000,000.00
Rp - Rp 25,000,000.00
Rp 4,000,000.00
Rp - Rp 29,000,000.00
Rp 3,000,000.00
Rp 3,000,000.00 Rp 29,000,000.00
-Rp 200,000.00
Rp 3,000,000.00 Rp 28,800,000.00
Rp 20,000,000.00
Rp 3,000,000.00 Rp 48,800,000.00
-Rp 3,000,000.00
Rp - Rp 48,800,000.00
Rp 15,000,000.00
Rp - Rp 63,800,000.00

Rp - Rp 63,800,000.00
-Rp 300,000.00
Rp - Rp 63,500,000.00

Rp - Rp 63,500,000.00
-Rp 1,750,000.00
Rp - Rp 61,750,000.00
 Keterangan

Modal awal
Beban sewa

Menyerahkan hasil jahitan

Membeli 10 mesin jahit

Beban angkut

Menyerahkan hasil jahitan

Melunasi utang tgl 10 Jan

Menyerahkan hasil jahitan

Menerima tagihan tgl 22 Jan

Penyusutan 10% thd peralatan

Membeli Peralatan

Beban gaji
 AKTIVA (ASSETS)
Tanggal
Kas Piutang Usaha
(Date) (Cash) (Account Receivable)
1 Juli Rp 7,500,000.00
1 Juli -Rp 2,500,000.00
Rp 5,000,000.00 Rp -
2 Juli -Rp 500,000.00
Rp 4,500,000.00 Rp -
3 Juli -Rp 350,000.00
Rp 4,150,000.00 Rp -
5 Juli -Rp 850,000.00
Rp 3,300,000.00 Rp -
7 Juli Rp 900,000.00
Rp 4,200,000.00 Rp -
10 Juli -Rp 500,000.00
Rp 3,700,000.00 Rp -
12 Juli -Rp 750,000.00
Rp 2,950,000.00 Rp -
14 Juli Rp 4,200,000.00
Rp 2,950,000.00 Rp 4,200,000.00
16 Juli Rp 50,000.00
Rp 3,000,000.00 Rp 4,200,000.00
20 Juli Rp 2,000,000.00 -Rp 2,000,000.00
Rp 5,000,000.00 Rp 2,200,000.00
23 Juli -Rp 750,000.00
Rp 4,250,000.00 Rp 2,200,000.00
31 Juli
Rp 4,250,000.00 Rp 2,200,000.00
31 Juli
Rp 4,250,000.00 Rp 2,200,000.00
 CAHAYA FOTO M.HARIS
PERSAMAAN DASAR AKUNTANSI
JULI 2013
AKTIVA (ASSETS)
Perlengkapan Peralatan Akumulasi Penyusutan
(Supplies) (Equipment) (Accumulated Depreciation)

Rp 2,500,000.00
Rp - Rp 2,500,000.00 Rp -

Rp - Rp 2,500,000.00 Rp -

Rp - Rp 2,500,000.00 Rp -
Rp 850,000.00
Rp 850,000.00 Rp 2,500,000.00 Rp -

Rp 850,000.00 Rp 2,500,000.00 Rp -
Rp 7,500,000.00
Rp 850,000.00 Rp 10,000,000.00 Rp -

Rp 850,000.00 Rp 10,000,000.00 Rp -

Rp 850,000.00 Rp 10,000,000.00 Rp -

Rp 850,000.00 Rp 10,000,000.00 Rp -

Rp 850,000.00 Rp 10,000,000.00 Rp -

Rp 850,000.00 Rp 10,000,000.00 Rp -
-Rp 700,000.00
Rp 150,000.00 Rp 10,000,000.00 Rp -
Rp 150,000.00
Rp 150,000.00 Rp 10,000,000.00 -Rp 150,000.00
 LIABILITAS (LIABILITIES) EKUITAS (EQUITY)
Utang Usaha Modal
(Account Payable) (Capital)
Rp 7,500,000.00

Rp - Rp 7,500,000.00
-Rp 500,000.00
Rp - Rp 7,000,000.00
-Rp 350,000.00
Rp - Rp 6,650,000.00

Rp - Rp 6,650,000.00
Rp 900,000.00
Rp - Rp 7,550,000.00
Rp 7,000,000.00
Rp 7,000,000.00 Rp 7,550,000.00
-Rp 750,000.00
Rp 7,000,000.00 Rp 6,800,000.00
Rp 4,200,000.00
Rp 7,000,000.00 Rp 11,000,000.00
Rp 50,000.00
Rp 7,000,000.00 Rp 11,050,000.00

Rp 7,000,000.00 Rp 11,050,000.00
-Rp 750,000.00
Rp 6,250,000.00 Rp 11,050,000.00
-Rp 700,000.00
Rp 6,250,000.00 Rp 10,350,000.00
-Rp 150,000.00
Rp 6,250,000.00 Rp 10,200,000.00
 Keterangan

Modal Awal
Membeli peralatan

Beban sewa

Beban pemasangan iklan

Dibeli perlengkapan

Diterima hasil cuci-cetak

Dibeli peralatan

Pengambilan kepentingan pribadi (Prive)

Jasa yang diperhitungkan

Pendapatan dari penj kamera

Diterima tagihan

Dibayar utang

Perlengkapan yang sudah dipakai

Penyusutan peralatan foto