TABEL PERSAMAAN AKUNTANSI PERUSAHAAN "JEANE BAUTY SALON"

PERIODE 1 DESEMBER 2021

AKTIVA PASSIVA
PERLENGKAP
TANGGAL KAS PIUTANG PERALATAN HUTANG BANK HUTANG DAGANG MODAL KETERANGAN
AN =
Rp Rp Rp Rp Rp Rp
1/12/2021 Rp 3,000,000 - - - = - - 3,000,000 Modal awal
Rp Rp Rp Rp Rp
2/12/2021 Rp 8,000,000 - - - = Rp 8,000,000 - - pinjaman bank
Rp Rp Rp Rp Rp
  Rp 11,000,000 - - - = Rp 8,000,000 - 3,000,000  
Rp Rp Rp Rp Rp
3/12/2021 -Rp 10,000,000 - Rp 10,000,000 - = - - - beli peralatan tunai
Rp Rp Rp Rp
  Rp 1,000,000 - Rp 10,000,000 - = Rp 8,000,000 - 3,000,000  
Rp Rp Rp Rp Rp
4/12/2021 -Rp 300,000 - - - = - - -Rp 300,000 bayar sewa tempat
Rp Rp Rp Rp
  Rp 700,000 - Rp 10,000,000 - = Rp 8,000,000 - 2,700,000  
Rp Rp Rp Rp Rp
5/12/2021 -Rp 140,000 - - Rp 140,000 = - - - beli perlengkapan tunai
Rp Rp Rp
  Rp 560,000 - Rp 10,000,000 Rp 140,000 = Rp 8,000,000 - 2,700,000  
Rp Rp Rp Rp Rp Rp
6/12/2021 Rp 4,800,000 - - - = - - 4,800,000 pendapatan jasa
Rp Rp Rp
  Rp 5,360,000 - Rp 10,000,000 Rp 140,000 = Rp 8,000,000 - 7,500,000  
Rp Rp Rp Rp Rp Rp
7/12/2021 - - - Rp 500,000 = - 500,000 - beli perlengkapn kredit
Rp Rp Rp
Rp 5,360,000 - Rp 10,000,000 Rp 640,000 = Rp 8,000,000 500,000 7,500,000
 Rp Rp Rp -Rp Rp Rp
8/12/2021 - - - 400,000 = - - -Rp 400,000 pemakaian perlengkapan
Rp Rp Rp
  Rp 5,360,000 - Rp 10,000,000 Rp 240,000 = Rp 8,000,000 500,000 7,100,000  
Rp Rp Rp Rp Rp
9/12/2021 -Rp 600,000 - - - = - - -Rp 600,000 bayar gaji karyawan
Rp Rp Rp
  Rp 4,760,000 - Rp 10,000,000 Rp 240,000 = Rp 8,000,000 500,000 6,500,000  
Rp Rp Rp Rp Rp
10/12/2021 -Rp 300,000 - - - = - - -Rp 300,000 byr by ops
Rp Rp Rp
  Rp 4,460,000 - Rp 10,000,000 Rp 240,000 = Rp 8,000,000 500,000 6,200,000  
Rp Rp Rp Rp Rp
11/12/2021 -Rp 1,180,000 - - - = -Rp 1,180,000 - - byr pinjaman
Rp Rp Rp
  Rp 3,280,000 - Rp 10,000,000 Rp 240,000 = Rp 6,820,000 500,000 6,200,000  
 
11/12/2021 -Rp 180,000           -Rp 180,000 Bayar beban bunga
  Rp
  Rp 3,100,000           6,020,000  
Rp Rp Rp
12/12/2021   - -Rp 200,000   = - - -Rp 200,000 penyusutan
Rp Rp Rp
  Rp 3,100,000 - 9,800,000 240,000 = Rp 6,820,000 Rp 500,000 Rp 5,820,000  
 Aktiva
Rp15,000,000
Rp10,000,000
Rp5,000,000
Rp-
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
-Rp5,000,000
-Rp10,000,000
-Rp15,000,000

KAS PERALATAN PERLENGKAPAN

Pasiva
Rp10,000,000

Rp8,000,000

Rp6,000,000

Rp4,000,000

Rp2,000,000

Rp-

-Rp2,000,000

HUTANG BANK HUTANG DAGANG MODAL

 Jurnal Umum
No
Tanggal Akun Ref Debet Kredit
1-Dec Kas   Rp 3,000,000  
  Modal     Rp 3,000,000
2-Dec Kas   Rp 8,000,000  
  Utang     Rp 8,000,000
3-Dec Peralatan   Rp 10,000,000  
  Kas     Rp 10,000,000
4-Dec Beban Sewa   Rp 300,000  
  Kas     Rp 300,000
5-Dec Perlengkapan   Rp 140,000  
  Kas     Rp 140,000
6-Dec Kas   Rp 4,800,000  
  Pendapatan Jasa     Rp 4,800,000
7-Dec Perlengkapan   Rp 500,000  
  Utang Usaha     Rp 500,000
8-Dec Beban Perlengkapan   Rp 400,000  
  Perlengkapan     Rp 400,000
9-Dec Beban Gaji   Rp 600,000  
  Kas     Rp 600,000
10-Dec Beban Operasional   Rp 300,000  
  Kas     Rp 300,000
11-Dec Utang   Rp 1,180,000  
  Beban Bunga   Rp 180,000  
  Kas     Rp 1,360,000
12-Dec Beban Penyusutan Peralatan   Rp 200,000  
  Akum Penyusutan Peralatan     Rp 200,000
Total   Rp 29,600,000 Rp 29,600,000

Jurnal Umum
Rp12,000,000
Rp10,000,000
Rp8,000,000
Rp6,000,000
Rp4,000,000
Rp2,000,000
Rp-
s l s g n s s n s s a n a n ji s l s g a s n n
Ka oda Ka tan lata Ka ewa Ka apa Ka Ka Jas apa sah n apa G a Ka iona Ka tan ung Ka lata lata
M U ra S g k n g k U pa g k a n a s U B ra ra
a
Pe ba
n
le
n
pat rlen ang gka rlen Beb per ban Pe Pe
e r a t n O e n n
B Pe nd P
e U le Pe
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Pe Pe ba usu usu
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y
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B n
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Be A

Neraca Saldo
 Nama Akun Debet Kredit
Kas Rp 3,100,000  
Peralatan Rp 10,000,000  
Perlengkapan Rp 240,000  
Utang Usaha   Rp 7,320,000
Modal   Rp 3,000,000
Pendapatan Jasa   Rp 4,800,000
Beban Sewa Rp 300,000  
Beban Perlangkapan Rp 400,000  
Beban Gaji Rp 600,000  
Beban Operasional Rp 300,000  
Beban Bunga Rp 180,000  
Beban Penyusutan Rp 200,000  
Akumulasi Penyusutan -Rp 200,000  
TOTAL Rp 15,120,000 Rp 15,120,000

Neraca Saldo

Rp12,000,000
Rp10,000,000
Rp8,000,000
Rp6,000,000
Rp4,000,000
Rp2,000,000
Rp-
Ka
s n an ta
n ha al sa a n ji
na
l
ga an
-Rp2,000,000 ta ap sa od Ja w pa Ga un ut
la k su Se ka n s i o s
ra g yu g
U M an n ng ba ra B
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u
Pe rl en en an at ba rla Be pe ba
n
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Be O e Pe
Pe U nd Pe
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Pe n ba
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 Jeane Beauty Salon
Laba/Rugi
Periode 31 Desember 2021
   
Pendapatan  
Pendapatan Jasa Rp 4,800,000
   
Beban  
Beban Sewa Rp 300,000  
Beban Perlengkapan Rp 400,000  
Beban Operasional Rp 300,000  
Beban Bunga Rp 180,000  
Beban Gaji Rp 600,000  
Beban Penyusutan Rp 200,000  
  (1,980,000)
Laba 2,820,000
     

Laba/Rugi
Rp700,000 4000000
Rp600,000 3000000
Rp500,000 2000000
Rp400,000 1000000
Rp300,000 0
Rp200,000 -1000000
Rp100,000 -2000000
Rp- -3000000
n a l a ji n
ba w an na ng Ga ta ba
Be Se kap a
is o Bu an usu La
n g ny
ba en er ba
n eb
Be rl p B Pe
Pe
O Be n
an ba
an eb B e
B eb B

Jeane Beauty Salon

 PerubahanModal
Periode 31 Desember 2021
Modal Awal Rp 3,000,000
   
Ditambah  
     
Laba Rp 2,820,000  
   
Modal Akhir 5,820,000
   
       

Perubahan Modal
7000000

6000000

5000000

4000000

3000000

2000000

1000000

0
Modal Awal Ditambah Laba Modal Akhir

Jeane Beauty Salon

Arus Kas  
Periode 31 Desember 2021  
Penerimaan :      
Setoran kas awal     Rp 3,000,000
Penerimaan Kas Dari Pelanggan     Rp 4,800,000
  Rp 7,800,000
Pengeluaran :      
Pembelian Peralatan   Rp 10,000,000  
Bayar Sewa   Rp 300,000  
Pembelian Perlengkapan   Rp 140,000  
Membayar Gaji Pegawai   Rp 600,000  
Membayar Beban Operasional   Rp 300,000  
Membayar beban bunga   Rp 180,000  
    Rp 11,520,000  

Pengeluaran
12000000
10000000
8000000
6000000
4000000
2000000
0
al : ai l
an an ta
n
w
a an na ng
a
sa
w gg ar la e ap a w io bu
an lu ra rS g k eg a s
ka Pe
l e Pe ya en iP er an
an ri ng n Ba rl a j Op eb
tor a Pe lia Pe rG an r b
S e sD be l ia
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Ka m
be ba rB ba
n Pe em
aa m em ya
Pe M ba M
rim em
e ne M
P

Pemasukan
Rp9,000,000
Rp8,000,000
Rp7,000,000
Rp6,000,000
Rp5,000,000
Rp4,000,000
Rp3,000,000
Rp2,000,000
Rp1,000,000
Rp-
1 2 3

Jeane Beauty Salon

 Neraca
Periode 31 Desember 2021
Assets   Modal  
Kas Rp 3,100,000 Modal Rp 5,820,000
Peralatan Rp 10,000,000  
Perlengkapan Rp 240,000 Utang  
Akumulasi Penyusutan -Rp 200,000 Utang Usaha Rp 7,320,000
Total Aktiva 13,140,000 Total Pasiva 13,140,000
       

Aktiva

Rp12,000,000

Rp10,000,000

Rp8,000,000

Rp6,000,000

Rp4,000,000

Rp2,000,000

Rp-
Kas Peralatan Perlengkapan Akumulasi Penyusutan
-Rp2,000,000

Pasiva
Rp8,000,000

Rp7,000,000

Rp6,000,000

Rp5,000,000

Rp4,000,000

Rp3,000,000

Rp2,000,000

Rp1,000,000

Rp-
Modal Utang Usaha