Nama : Nandes Suliana

Nim : 21.01.02.0002
Kelas : 2A1 Akuntansi
Dosen Pengampuh : Dian Wulansari, SE., M. Ak

MR Service
Persamaan Dasar Akuntansi
Periode Juli 2021

Asset = Liabilitas + Owner Ekuitas

Tanggal Keterangan
Kas Piutang Peralatan Bahan Habis Pakai Utang Usaha + Modal
3-Jul Rp 240,000,000 - - - - Rp 240,000,000 Modal awal
5-Jul -Rp 30,000,000 - Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 - Peralatan Servis
SALDO Rp 210,000,000 - Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 240,000,000
7-Jul Rp 534,000,000 Rp 315,000,000 - - - Rp 849,000,000 Pendapatan
SALDO Rp 744,000,000 Rp 315,000,000 Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 1,089,000,000
17-Jul Rp 200,000,000 -Rp 200,000,000 - - - - Pendapatan/melunasi piutang tanggal 7
SALDO Rp 944,000,000 Rp 115,000,000 Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 1,089,000,000
18-Jul -Rp 100,000,000 - - - - -Rp 100,000,000 Beban Gaji
SALDO Rp 844,000,000 Rp 115,000,000 Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 989,000,000
20-Jul -Rp 13,000,000 - - - - -Rp 13,000,000 Beban Listrik Dan Air
SALDO Rp 831,000,000 Rp 115,000,000 Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 976,000,000
21-Jul -Rp 30,000,000 - - - - -Rp 30,000,000 Prive
SALDO Rp 801,000,000 Rp 115,000,000 Rp 90,000,000 Rp 80,000,000 Rp 140,000,000 Rp 946,000,000
23-Jul - - - Rp 23,000,000 Rp 23,000,000 - Membeli bahan habis pakai
SALDO Rp 801,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 946,000,000
28-Jul -Rp 15,000,000 - - - - -Rp 15,000,000 Beban iklan
SALDO Rp 786,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 931,000,000
29-Jul -Rp 16,000,000 - - - - -Rp 16,000,000 Beban pemeliharaan
SALDO Rp 770,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 915,000,000
29-Jul -Rp 130,000,000 - - - - -Rp 130,000,000 Beban sewa
SALDO Rp 640,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 785,000,000
30-Jul -Rp 154,000,000 - - - - -Rp 154,000,000 Beban gaji
SALDO Rp 486,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 631,000,000
30-Jul -Rp 14,000,000 - - - - -Rp 14,000,000 Beban lain-lain
SALDO Rp 472,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 617,000,000
30-Jul -Rp 31,000,000 - - - - -Rp 31,000,000 Beban iklan
SALDO Rp 441,000,000 Rp 115,000,000 Rp 90,000,000 Rp 103,000,000 Rp 163,000,000 Rp 586,000,000
SALDO AKHIR Rp 749,000,000 Rp 749,000,000
 MR SERVICE
LAPORAN NERACA
PERIODE JULI 2021

AKTIVA PASSIVA
Aktiva Lancar Kewajiban Lancar
Kas Rp 441,000,000 Utang Usaha Rp 163,000,000
Piutang Rp 115,000,000
Bahan Habis Pakai Rp 103,000,000
Total Aktiva Lancar Rp 659,000,000 Total Kewajiban Lancar Rp 163,000,000

Aktiva Tetap
Peralatan Rp 90,000,000 Ekuitas
Total Aktiva Tetap Rp 90,000,000 Modal MR Rp 586,000,000

Jumlah Aktiva Rp 749,000,000 Jumlah Passiva Rp 749,000,000

 MR SERVICE
LAPORAN LABA/RUGI
PERIODE JULI 2021

Pendapatan Rp 849,000,000

Beban :
Beban gaji Rp 100,000,000
Beban listrik dan air Rp 13,000,000
Beban iklan Rp 15,000,000
Beban pemeliharaan Rp 16,000,000
Beban sewa Rp 130,000,000
Beban gaji Rp 154,000,000
Beban lain-lain Rp 14,000,000
Beban iklan Rp 31,000,000
Total beban Rp 473,000,000
Laba bersih Rp 376,000,000
 MR SERVICE
LAPORAN PERUBAHAN MODAL
PERIODE JULI 2021

Modal awal Rp 240,000,000

Laba Rp 376,000,000
Prive -Rp 30,000,000
Rp 346,000,000
Modal akhir Rp 586,000,000
 MR SERVICE
LAPORAN ARUS KAS
PERIODE JULI 2021

Keterangan Debit Kredit

Arus kas dari aktifitas operasi
Pendapatan Rp 534,000,000
Pendapatan Rp 200,000,000
Rp 734,000,000
Beban gaji Rp 100,000,000
Beban listrik dan air Rp 13,000,000
Beban iklan Rp 15,000,000
Beban pemeliharaan Rp 16,000,000
Beban gaji Rp 130,000,000
Beban sewa Rp 154,000,000
Beban lain-lain Rp 14,000,000
Beban iklan Rp 31,000,000
Rp 473,000,000
Rp 261,000,000

Arus kas dari aktiva investasi

Peralatan Rp 30,000,000
Rp 231,000,000
Aktivitas pendanaan
Modal MR Rp 240,000,000
Prive Rp 30,000,000
Rp 210,000,000
Kenaikan Rp 441,000,000