ASSET Liabilities EQUITY

Date Transaction/event
Cash AR inv AP NP ORIGIN Earning

-
 ASSET / AKTIVA Liabilities
Cash AR inventory PPE PrePaid GodWill AP TP NP
1,222.00 - 96.00 - - - 448.00 - -
1,318.00 448.00
1,318.00
ASSET Liabilities
Date Transaction/event
Cash AR inventory PPE PrePaid Godwill AP TP NP
injeksi 500.00
beli/belanja (276.00) 276.00
jual/sales(kas) 200.00 (135.00)
beli/belanja (112.00) 560.00 448.00
bayar gaji (20.00)
jual/sales(kas dan kredi 265.00 95.00 (225.00)
jual 570.00 (380.00)
nagih 95.00 (95.00)
 EQUITY
OI RE Earning
500.00 - 370.00 balance sheet

870.00
1,318.00
EQUITY
ORIGIN Retained Earning
500.00

65.00
60,000.00

(20.00)
135.00
190.00
 ASSET / AKTIVA Liabilities
Cash AR inventory PPE PrePaid GoodWill AP
62,500,000 - 756,694,900 - - - 453,284,064
819,194,900
819,194,900
ASSET Liabilities
Date Transaction/event
Cash AR inventory PPE PrePaid Godwill nota barang
kondisi awal 53,000,000 791,694,900 488,284,064

penjualan 1 sept 2014 50,000,000 (35,000,000)

bayar nota barang (35,000,000) (35,000,000)
beban 1 sept 2014 (5,500,000)
Liabilities EQUITY
TP NP OI RE Earning
- - - - 365,910,836
453,284,064 365,910,836
819,194,900
Liabilities EQUITY
TP nota investasi ORIGIN Retained Earning
356,410,836

15,000,000

(5,500,000)
 ASSET / AKTIVA Liabilities
Cash AR inventory PPE PrePaid GoodWill AP TP NP
1,306.00 - 12.00 - - - 448.00 - -
1,318.00 448.00
1,318.00
ASSET Liabilities
Date Transaction/event
Cash AR inventory PPE PrePaid Godwill AP TP NP
injeksi 500.00
beli baju (192.00) 192.00
penjualan 3 200.00 (135.00)
beli 4 (112.00) 560.00 448.00
bayar gaji (20.00)
jual a-b 95.00 95.00 (130.00)
jual c-d 170.00 (95.00)
jual ak813 120.00 (80.00)
jual ak812 450.00 (300.00)
terbayar 95.00 (95)
 EQUITY
OI RE Earning
500.00 - 370.00
870.00
1,318.00
EQUITY
ORIGIN Retained Earning
500.00
sampel

65.00

(20.00)
60.00
75.00
40.00
150.00
 ASSET / AKTIVA Liabilities
Cash AR inventory PPE PrePaid GoodWill AP TP
1,418.00 - 694.00 15.00 150.00 - - -
2,277.00 800.
2,277.00
ASSET Liabilities
Date Transaction/event
Cash AR inventory PPE PrePaid Godwill AP TP
initial 1,306.00 - 12.00 - - - 448.00 -
nahan

cash 1,000.00
beli ka915 (240.00) 240.00
beli cd256 (504.00) 504.00
od577 (972.00) 972.00
nyewa (150.00) 150.00
promosi 50.00
motor (20.00) 20.00
jual ka 915 350.00 (200.00)
jual cd 256 306.00 (204.00)
jual od 577 1,050.00 (630.00)
bayar hutang (498.00) (498.00)
Depresiasi motor (5.00)
Bayar Bunga (10.00)
Pokok (200.00)
ilities EQUITY
NP OI RE Earning
800.00 500.00 370.00 607.00
800.00 1,477.00
2,277.00
ilities EQUITY
NP ORIGIN Retained Earning
- 500.00 370.00
370.00 (370.00) sampel
1,000.00

(50.00)

150.00
102.00
420.00

(5.00)
(10.00)
(200.00)
 ASSET / AKTIVA Liabilities
Cash AR inventory PPE PrePaid GoodWill AP TP
1,196.00 - 10.00 515.00 150.00 - - -
1,871.00 300.
1,871.00
ASSET Liabilities
Date Transaction/event
Cash AR inventory PPE PrePaid Godwill AP TP
initial 1,418.00 694.00 15.00 150.00
nahan

beli ruko (500.00) 500.00

stock rusak (190.00)
bayar hutang (512.00)
bayar tukang (10.00) 10.00
borong stock 800.00 (504.00)
ilities EQUITY
NP OI RE Earning
300.00 500.00 977.00 94.00
300.00 1,571.00
1,871.00
ilities EQUITY
NP ORIGIN Retained Earning
800.00 500.00 370.00 607.00
607.00 (607.00) sampel

(190.00)
(500.00) (12.00)

296.00
 ASSET Liabilities EQUITY
Cash AR inventory PPE AP TP NP OI RE Earning
122.00 Err:509 4,682.00 Err:509 Err:509 - Err:509 Err:509 370.00 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509

ASSET Liabilities EQUITY

No Transaction/event pcs harga /pcs
Cash AR inventory PPE AP TP NP ORIGIN RE Earning
Kondisi awal minggu 2 - Err:509 4,000.00 Err:509 Err:509 Err:509 Err:509 - Err:509

laba ditahan 370.00 (370.00)

pinjam ke uang ke bank 1000 1,000.00 1,000.00

Beli KA915 60 4 (240.00) 240.00

Beli CD256 84 6 (504.00) 504.00

Beli OD577 108 9 (972.00) 972.00

sewa toko (150.00) (150.00)

Promosi 50, bayar kredit 50.00 (50.00)

Sisa tak tertagih, daeler lupa (5.00) (5.00)

Beli Motor (20.00) 20.00

Jual KA915 50 7 350.00 (200.00) 150.00

Jual CD256 34 9 306.00 (204.00) 102.00

Jual OD577 70 15 1,050.00 (630.00) 420.00

Bayar AP supplier n vendor (498.00) (498.00)

Depresiasi (5.00) (5.00)

biaya hidup owner (200.00) (200.00)

piutang ilang

gross profit
 ASSET Liabilities EQUITY
Cash AR inventory PPE AP TP NP OI RE Earning
(108.00) Err:509 3,904.00 Err:509 Err:509 - Err:509 Err:509 832.00 Err:509
Err:509 Err:509 Err:509
Err:509 Err:509

ASSET Liabilities EQUITY

No Transaction/event pcs harga /pcs
Cash AR inventory PPE AP TP NP ORIGIN RE Earning
Kondisi Awal Week 3 122.00 Err:509 4,682.00 Err:509 Err:509 - Err:509 Err:509 370.00 Err:509

Menahan Laba 462.00 (462.00)

inventory rusak (190.00) (190.00)

Bayar hutang (520.00) (500.00) (20.00)

bayar upah masukin brosur (10.00) 10.00

stock dinorong 800.00 (598.00) 202.00

Bayar sisa hutang (500.00) (500.00)

 ASSET
Cash AR Stock PPE
Err:509 Err:509 Err:509 Err:509
Err:509
Err:509

ASSET
Date Transaction/event jumlah pcs harga per pcs
Cash AR Stock PPE
Kondisi Awal Minggu ke-2 Err:509 Err:509 Err:509 Err:509

laba ditahan

Pinjam Uang ke Bank 1000 1,000.00

Beli KA915 5 lusin cash 60 4 (240.00) 240.00

Beli CD256 7 lusin cash 84 6 (504.00) 504.00

Beli OD577 9 lusin cash 108 9 (972.00) 972.00

Nyewa Toko 150 (150.00)

Ngiklan

piutang sisa tak tertagih (5.00)

Beli Motor Operasional (20.00) 20.00

Jual KA915 50 7 350.00 (200.00)

Jual CD256 34 9 306.00 (204.00)

jual OD577 70 15 1,050.00 (630.00)

bayar hutang lunas ke bu tika dan vendor (514.00)

membukukan depreisasi rak (20.00)

Membukukan depresiasi motor (5.00)

 Liabilities EQUITY
AP NP OI Earning
Err:509 1,000.00 Err:509 Err:509
Err:509 Err:509
Err:509

Liabilities EQUITY
AP NP ORIGIN Earning
Err:509 Err:509 Err:509

370.00 (370.00)

1,000.00

(150.00)

50.00 (50.00)

(5.00)

150.00

102.00

420.00

(514.00)

(20.00)

(5.00)
 ASSET Liabilities
Cash AR Stock PPE AP
Err:509 Err:509 Err:509 Err:509 Err:509
Err:509 Err:509
Err:509

ASSET Liabilities
Date Transaction/event jumlah pcs harga per pcs
Cash AR Stock PPE AP
Kondisi Awal Minggu ke-2 Err:509 Err:509 Err:509 Err:509 Err:509

Laba ditahan

Stock Kelelep Banjir

KA915 10 4 (40.00)

CD256 10 6 (60.00)

OD577 10 9 (90.00)

bayar 50% hutang bank (500.00)

bunga 2% (20.00)

Bayar Tukang QC internal + brosur (10.00) 10.00

Stock diborong Dl 800.00 (598.00)

bayar sisa hutang tanpa bunga (500.00)

abilities EQUITY
NP OI Earning
- Err:509 Err:509
rr:509 Err:509
Err:509

abilities EQUITY
NP ORIGIN Earning
1,000.00 Err:509 Err:509

442.00 (442.00)

(40.00)

(60.00)

(90.00)

(500.00)

(20.00)

202.00

(500.00)
 ASSET Liabilities
Cash AR Stock PPE AP TP NP
724.00 - 276.00 - - - -
1,000.00 -
1,000.00

ASSET Liabilities
Date Transaction/event
Cash AR Stock PPE AP TP NP
Injeksi dana Investasi 100 1,000.00

Pembelian baju (276.00)

Baju keke 3 lusin GD782 @Rp 3 108.00

Baju Keke 2 Lusin GD781 @Rp 7 168.00

 EQUITY
OI Earning
1,000.00 -
1,000.00
1,000.00

EQUITY
ORIGIN Earning
1,000.00
 775,000.00

No Nama Barang jumlah satuan harga satuan jumlah

kain 10 meter 20,000.00 200,000.00
kancing 5 lusin 15,000.00 75,000.00
bordiran 20 lusin 25,000.00 500,000.00
 775,000.00

No Nama Barang jumlah satuan harga satuan jumlah

kain 10 meter 20,000.00 200,000.00
kancing 5 lusin 15,000.00 75,000.00
bordiran 20 lusin 25,000.00 500,000.00
 10,500,000.00

No Nama Debitur jumlah

udin 1,000,000.00
nanang 5,000,000.00
asep 4,500,000.00
 4,500,000.00

No Nama Debitur jumlah

sandra mentega 1,000,000.00
udin ceres 1,500,000.00
asep terigu 2,000,000.00
1 contoh penggambaran transaksi 1

Contoh penggambaran Balance sheet sederhananya

Asset Liabilities
424
141
Equity
500
65
565 565

2
Contoh penggambaran Balance sheet sederhananya
Asset Liabilities
cara membaca neracanya
kas= 312 448 *berat bisnis kas 312,inventory 701 jumlahnya 1013. 10
448
inventory = 701 Equity
500
65
565
1013 1013
701 jumlahnya 1013. 1031 terdiri dari 565 uang perusahaan kami dan yang 448 uangnya supplier.