Tgl Keterangan Ref Debet Kredit

Kas 100,000,000
1
Modal 100,000,000
Kendaraan 150,000,000
2
Modal 150,000,000
Kas 50,000,000
3
Pendapatan 50,000,000
Peralatan 25,000,000
4
Kas 25,000,000
Biaya Pamflet 1,000,000
5
Kas 1,000,000
Biaya Catering 5,000,000
6
Kas 5,000,000
Biaya Sewa hotel 10,000,000
7
Kas 10,000,000
Biaya gaji 1,000,000
8
Kas 1,000,000
Biaya Tlp 100,000
9
Kas 100,000
Biaya Listrik 100,000
10
Kas 100,000
Biaya komisi 200,000
11
Kas 200,000
Piutang 500,000
12
Kas 500,000
Kas 20,000,000
13
Pendapatan 20,000,000
Biaya Sewa hotel 7,500,000
14
Kas 7,500,000
Biaya Sewa gedung 1,000,000
15
Kas 100,000
Ruko 100,000,000
16
Hutang Bank X 100,000,000
Biaya Gaji 1,500,000
17
Kas 1,500,000
Prive 1,000,000
18
Kas 1,000,000
473,900,000 473,000,000
 Happy Happy Tour & Travel
Laporan Laba/Rugi Tanggal
Per 30 Juni 2014
1
Pendapatan 70,000,000 3

Beban 4
Biaya Catering 5,000,000 5
Biaya gaji 1,000,000 6
Biaya Gaji 1,500,000 7
Biaya komisi 200,000 8
Biaya Listrik 100,000 9
Biaya Pamflet 1,000,000 10
Biaya Sewa gedung 1,000,000 11
Biaya Sewa hotel 10,000,000 12
Biaya Sewa hotel 7,500,000 13
Biaya Tlp 100,000 14
Total Beban 27,400,000 15
Laba 42,600,000 17
18

Happy Happy Tour & Travel

Laporan Perubahan Modal
Per 30 Juni 2014 Tanggal
Per 30 Juni 2014
Modal awal 250,000,000 3
laba 42,600,000 13
prive -1000000
Kenaikan Modal 41,600,000
Modal Akhir 291,600,000
Tanggal

16

Happy Happy Tour & Travel

Neraca Tanggal
Per 30 Juni 2014
Per 30 Juni 2014
Aktiva Pasiva
Kas 116,100,000 Modal 250,000,000
Piutang 500,000 Hutang 100,000,000
Kendaraan 150,000,000
Ruko 100,000,000 Laba ditahan 42,600,000
Peralatan 25,000,000 Prive (1,000,000)
Jumlah 391,600,000 Jumlah 391,600,000
-
 Saldo
Keterangan Debet Kredit
Debet Kredit

100000000 100,000,000
50000000 150,000,000

25,000,000 125,000,000
1,000,000 124,000,000
5,000,000 119,000,000
10,000,000 109,000,000
1,000,000 108,000,000
100,000 107,900,000
100,000 107,800,000
200,000 107,600,000
500,000 107,100,000
20000000 127,100,000
7,500,000 119,600,000
1,000,000 118,600,000
1,500,000 117,100,000
1,000,000 116,100,000

Pendapatan
Saldo
Keterangan Debet Kredit
Debet Kredit
Telkom 50,000,000 50,000,000
UNPAD 20,000,000 70,000,000

Hutang
Saldo
Keterangan Debet Kredit
Debet Kredit
beli ruko 100,000,000 100,000,000

Saldo
Keterangan Debet Kredit
Debet Kredit