AKTIVA (HARTA) PASIVA

tanggal
KAS PERALATAN UTANG BANK MODAL
1/1/2019 10,000,000 10,000,000
5/1/2019 7,000,000 7,000,000
17,000,000 7,000,000 10,000,000
10/1/2019 (10,750,000) 10,750,000
6,250,000 10,750,000 7,000,000 10,000,000
15/1/2019 (1,000,000) (1,000,000)
5,250,000 10,750,000 6,000,000 10,000,000
20/1/2019 (750,000) (750,000)
4,500,000 10,750,000 6,000,000 9,250,000
15,250,000 15,250,000
NOMER 2
AKTIVA (HARTA) PASIVA (hutang + modal)
tanggal
KAS piutang perlengkapan peralatan UTANG USAHA UTANG BANK
1/1/2011 1,500,000 - - - - -
1/5/2011 - 1,350,000 - - 1,350,000 - -
150,000 - - 1,350,000 - -
1/13/2011 3,500,000 - - - - 3,500,000
3,650,000 - - 1,350,000 - 3,500,000
1/19/2011 - 2,000,000 - - 2,976,000 976,000 -
1,650,000 - - 4,326,000 976,000 3,500,000
1/25/2011 - - 300,000 - 300,000 -
1,650,000 - 300,000 4,326,000 1,276,000 3,500,000
1/28/2011 187,000 - - - -
1,837,000 - 300,000 4,326,000 1,276,000 3,500,000
1/29/2011 - 200,000 - - - - 200,000 -
1,637,000 - 300,000 4,326,000 1,076,000 3,500,000
31/02/2011 - 78,500 - - - - -
1,558,500 - 300,000 4,326,000 1,076,000 3,500,000
total 6,184,500 6,184,500
AKTIF = PASIF
harta = utang + moda
KAS+PIUTANG+PERLENGKAPAN+PERALATAN = utangUSAHA +UTANG B
1,558,500 - 300,000 4,326,000 = 1,076,000 3,500,000
6,184,500 = 6,184,500

NOMER 1
AKTIVA (HARTA) PASIVA (hutang + modal)
tanggal
KAS piutang perlengkapan peralatan UTANG USAHA UTANG BANK
1/1/2010 6,000,000 - - - - -
1/12/2010 5,000,000 - - - - 5,000,000
11,000,000 - - - - 5,000,000
1/17/2010 - - 1,500,000 1,500,000 -
11,000,000 - 1,500,000 1,500,000 5,000,000
- 3,500,000 - - 3,500,000 - -
- 1,100,000 - - 1,100,000 - -
- 3,000,000 - - - - -
1/19/2010 - 900,000 - 900,000 - - -
- 1,000,000 - - - - 1,000,000 -
- 60,000 - - - - -
- 500,000 - - - - - 500,000
940,000 - 2,400,000 4,600,000 500,000 4,500,000
1/21/2010 9,000,000 - - - - -
9,940,000 - 2,400,000 4,600,000 500,000 4,500,000
 1/23/2010 - 600,000 - 600,000 - - -
9,340,000 - 3,000,000 4,600,000 500,000 4,500,000
1/27/2010 - 300,000 - - - - -
9,040,000 - 3,000,000 4,600,000 500,000 4,500,000
1/31/2010 - - - - - -
9,040,000 - 3,000,000 4,600,000 500,000 4,500,000
TOTAL 16,640,000 16,640,000
AKTIF = PASIF
harta = utang + moda
KAS+PIUTANG+PERLENGKAPAN+PERALATAN = utangUSAHA +UTANG B
9,040,000 - 3,000,000 4,600,000 = 500,000 4,500,000
16,640,000 = 16,640,000
utang + modal)
MODAL keterangan
1,500,000 modal awal
- MEMBELI MESIN
1,500,000
- pinjaman bank
1,500,000
- membeli mesin
1,500,000
- MEMBELI SUPPLIES
1,500,000
187,000 pendapatan
1,687,000
- bayar hutang shofenir
1,687,000
- 78,500 gaji karyawan
1,608,500
6,184,500
PASIF
utang + modal
utangUSAHA +UTANG BANK+ modal
1,608,500

utang + modal)
MODAL keterangan
6,000,000 MODAL AWAL
- PINJAM BANK
6,000,000
- MEMBELI SUPPLIES
6,000,000
- SEWA ALAT PENGANGKUT
- SEWA KANTOR DAN GARASI
- 3,000,000 UPAH KARYAWAN
- MACAM-MACAM BIAYA
- BAYAR KRIDIT BANK
- 60,000 BIAYA BUNGA
BAYARHUTANG BANK
2,940,000
9,000,000 PENDPATAN
11,940,000
 - MEMBELI SUPPLIES
11,940,000
- 300,000 KEPERLUAN PRIBADI
11,640,000
- -
11,640,000
16,640,000
PASIF
utang + modal
utangUSAHA +UTANG BANK+ modal
11,640,000
16,640,000