Sido Makmur

Accounting Equation

No. assets
cash rent expense supplies equipment
Rp 800,000.00 Rp 200,000.00
a -Rp 100,000.00 Rp 100,000.00
b Rp 200,000.00
c -Rp 100,000.00 Rp 300,000.00
d Rp 500,000.00
e Rp 200,000.00
f -Rp 150,000.00 Rp 150,000.00
g -Rp 50,000.00
h Rp 100,000.00
i -Rp 200,000.00
j -Rp 200,000.00

Rp 800,000.00 Rp 150,000.00 Rp 600,000.00 Rp 200,000.00

Rp 1,750,000.00
ng Equation

liabilities
owner's equity
account payable bank debt
Rp 1,000,000.00

Rp 200,000.00
Rp 200,000.00
Rp 500,000.00
Rp 200,000.00

-Rp 50,000.00
Rp 100,000.00
-Rp 200,000.00
-Rp 200,000.00

Rp 200,000.00 Rp 300,000.00 Rp 1,250,000.00

Rp 1,750,000.00
 Siti cantik
Accounting Equation

No. assets
cash rent expense supplies equipment
Rp 500,000.00
1 -Rp 400,000.00 Rp 400,000.00
2 Rp 800,000.00
3 Rp 300,000.00
4 -Rp 100,000.00 Rp 250,000.00
5 Rp 250,000.00
6 -Rp 150,000.00 Rp 150,000.00
7 -Rp 75,000.00
8 Rp 150,000.00
9 -Rp 100,000.00
10 -Rp 275,000.00
11 -Rp 25,000.00

Rp 575,000.00 Rp 150,000.00 Rp 650,000.00 Rp 300,000.00

Rp 1,675,000.00
ng Equation

liabilities
owner's equity
account payable bank debt
Rp 500,000.00

Rp 800,000.00
Rp 300,000.00
Rp 150,000.00
Rp 250,000.00

-Rp 75,000.00
Rp 150,000.00
-Rp 100,000.00
-Rp 275,000.00
-Rp 25,000.00

Rp 350,000.00 Rp 525,000.00 Rp 800,000.00

Rp 1,675,000.00
 CLEAN
Accounting Equation
31-Jan-21
No. assets
cash rent expense supplies equipment
1 Rp 30,000,000.00
2 -Rp 3,000,000.00 Rp 3,000,000.00
9 Rp 17,000,000.00
11 -Rp 1,500,000.00 Rp 1,500,000.00
15 Rp 700,000.00
19 -Rp 3,000,000.00
21 Rp 1,000,000.00
23 -Rp 800,000.00
25 Rp 10,000,000.00
27 -Rp 1,400,000.00
29 Rp 1,500,000.00
30 -Rp 500,000.00

Rp 33,000,000.00 Rp 3,000,000.00 Rp 1,500,000.00 Rp 17,000,000.00

Rp 55,000,000.00
ng Equation

liabilities
owner's equity
accounts receivable account payable bank debt
Rp 30,000,000.00

Rp 17,000,000.00

Rp 700,000.00
-Rp 3,000,000.00
Rp 1,000,000.00
-Rp 800,000.00
Rp 10,000,000.00
-Rp 1,400,000.00
Rp 500,000.00 Rp 2,000,000.00
-Rp 500,000.00

Rp 500,000.00 Rp 14,000,000.00 Rp 10,000,000.00 Rp 31,000,000.00

Rp 55,000,000.00
 SUPER KILAT
Persamaan Akuntansi
31-Jan-20
No. harta
kas sewa dibayar muka perlengkapan peralatan
1 Rp 4,800,000.00
5 -Rp 750,000.00 Rp 1,250,000.00
8 -Rp 75,000.00 Rp 75,000.00
10 -Rp 250,000.00
15 -Rp 400,000.00
17 -Rp 300,000.00
20 Rp 1,000,000.00
22 -Rp 600,000.00
25 Rp 1,500,000.00
31
an Akuntansi

utang modal
piutang usaha utang usaha utang bank
Rp 4,800,000.00
Rp 500,000.00

-Rp 250,000.00
-Rp 400,000.00
-Rp 300,000.00
Rp 1,000,000.00
-Rp 600,000.00
Rp 1,500,000.00
 Bayu Biru
Accounting Equation
31-Jul-20
No. assets
cash rent expense supplies equipment
Rp 4,000,000.00 Rp 1,000,000.00 Rp 7,000,000.00
2 -Rp 1,500,000.00 Rp 1,500,000.00
5 Rp 450,000.00
10 -Rp 500,000.00
12 Rp 2,200,000.00
15 -Rp 800,000.00 Rp 800,000.00
17 -Rp 200,000.00
18 -Rp 300,000.00
19 -Rp 200,000.00
21 Rp 1,500,000.00
26 -Rp 1,300,000.00
29 Rp 800,000.00

Rp 3,250,000.00 Rp 1,500,000.00 Rp 500,000.00 Rp 9,200,000.00

Rp 14,450,000.00
ng Equation

liabilities
owner's equity
account payable bank debt
Rp 2,000,000.00 Rp 10,000,000.00

Rp 450,000.00
-Rp 500,000.00
Rp 2,200,000.00

-Rp 200,000.00
-Rp 300,000.00
-Rp 200,000.00
Rp 1,500,000.00
-Rp 1,300,000.00
Rp 800,000.00

Rp 3,700,000.00 Rp - Rp 10,750,000.00

Rp 14,450,000.00
 SOCCER
Jurnal Umum
31-Jan

tanggal keterangan debit kredit

Jan-01 cash Rp 10,000,000.00
fees earned Rp 10,000,000.00
Jan-02 rent expenses Rp 90,000.00
cash Rp 90,000.00
Jan-02 supplies Rp 17,500.00
cash Rp 17,500.00
Jan-03 cash Rp 150,000.00
bank debt Rp 150,000.00
Jan-04 cash Rp 100,000.00
account payable Rp 100,000.00
Jan-05 misc expenses Rp 1,000.00
cash Rp 1,000.00
Jan-05 cash Rp 75,000.00
fees earned Rp 75,000.00
Jan-06 misc expenses Rp 5,000.00
cash Rp 5,000.00
Jan-06 supplies Rp 450,000.00
accounts payable Rp 350,000.00
cash Rp 100,000.00
Jan-08 salaries expenses Rp 28,500.00
cash Rp 28,500.00
Jan-08 misc expenses Rp 4,000.00
accounts payable Rp 4,000.00
Jan-10 prepaid insurance Rp 2,350.00
cash Rp 2,350.00
Jan-12 cash Rp 100,000.00
fees earned Rp 100,000.00
Jan-14 equipment Rp 7,000.00
cash Rp 7,000.00
Jan-15 misc expenses Rp 5,235.00
cash Rp 5,235.00
Jan-16 misc expenses Rp 4,200.00
accounts payable Rp 4,200.00
Jan-17 misc expenses Rp 5,000.00
cash Rp 5,000.00
Jan-18 misc expenses Rp 2,500.00
cash Rp 2,500.00
Jan-31 misc expenses Rp 2,000.00
cash Rp 2,000.00
 Perusahaan Jasa
Jurnal Umum
31-Jan

tanggal keterangan debit

1-Jan sewa kantor Rp 1,000,000.00
kas
2-Jan biaya iklan Rp 500,000.00
kas
3-Jan perlengkapan Rp 1,500,000.00
kas
4-Jan peralatan Rp 3,000,000.00
kas
utang usaha
5-Jan kas Rp 600,000.00
pendapatan
6-Jan prive Rp 500,000.00
kas
7-Jan peralatan Rp 1,800,000.00
kas
8-Jan biaya service Rp 1,200,000.00
kas
9-Jan utang usaha Rp 1,000,000.00
kas
10-Jan piutang usaha Rp 700,000.00
pendapatan
11-Jan promosi Rp 2,000,000.00
kas
12-Jan pengeluaran uang untuk perlengkapan Rp 900,000.00
perlengkapan
13-Jan kas Rp 800,000.00
piutang usaha Rp 1,200,000.00
pendapatan
14-Jan biaya lain-lain Rp 50,000.00
kas
15-Jan beban gaji Rp 600,000.00
kas
16-Jan beban listrik air dan telepon Rp 300,000.00
kas
17-Jan biaya pengangkutan Rp 30,000.00
kas
18-Jan penyusutan peralatan Rp 90,000.00
peralatan
19-Jan sewa kantor di bayar di muka Rp 10,000,000.00
kas
20-Jan kas Rp 500,000.00
pendapatan
kredit

Rp 1,000,000.00

Rp 500,000.00

Rp 1,500,000.00

Rp 1,000,000.00
Rp 2,000,000.00

Rp 600,000.00

Rp 500,000.00

Rp 1,800,000.00

Rp 1,200,000.00

Rp 1,000,000.00

Rp 700,000.00

Rp 2,000,000.00

Rp 900,000.00

Rp 2,000,000.00

Rp 50,000.00

Rp 600,000.00

Rp 300,000.00

Rp 30,000.00

Rp 90,000.00

Rp 10,000,000.00
Rp 500,000.00
 Tati Harapan
Jurnal Umum
31-Jan

tanggal keterangan debit kredit

1-Jan kas Rp 50,000,000.00
modal Rp 50,000,000.00
3-Jan peralatan Rp 40,000,000.00
kas Rp 20,000,000.00
utang usaha Rp 20,000,000.00
4-Jan sewa kantor Rp 100,000.00
kas Rp 100,000.00
5-Jan biaya iklan Rp 150,000.00
kas Rp 150,000.00
6-Jan peralatan Rp 400,000.00
utang usaha Rp 400,000.00
7-Jan premi asuransi Rp 250,000.00
kas Rp 250,000.00
8-Jan kas Rp 400,000.00
pendapatan Rp 400,000.00
9-Jan biaya lainlain Rp 100,000.00
kas Rp 100,000.00
10-Jan biaya sewa taxi Rp 200,000.00
utang usaha Rp 200,000.00
11-Jan utang usaha Rp 100,000.00
kas Rp 100,000.00
12-Jan prive Rp 150,000.00
kas Rp 150,000.00
13-Jan biaya supir Rp 250,000.00
kas Rp 250,000.00
 Salon Alya
Jurnal Umum
31-Jan

tanggal keterangan debit kredit

1-Jan kas Rp 10,000,000.00
peralatan Rp 8,000,000.00
modal Rp 18,000,000.00
1-Jan sewa dibayar muka Rp 1,500,000.00
kas Rp 1,500,000.00
1-Jan peralatan Rp 2,400,000.00
kas Rp 2,400,000.00
2-Jan premi asuransi Rp 600,000.00
kas Rp 600,000.00
3-Jan kas Rp 5,400,000.00
pendapatan Rp 5,400,000.00
5-Jan perlengkapan Rp 1,000,000.00
kas Rp 1,000,000.00
7-Jan peralatan Rp 3,000,000.00
utang usaha Rp 3,000,000.00
10-Jan kas Rp 6,000,000.00
pendapatan Rp 6,000,000.00
15-Jan beban gaji Rp 1,000,000.00
rekening listrik air Rp 500,000.00
beban lain lain Rp 2,000,000.00
kas Rp 3,500,000.00
19-Jan utang usaha Rp 1,000,000.00
kas Rp 1,000,000.00
25-Jan prive Rp 500,000.00
kas Rp 500,000.00
27-Jan truck Rp 3,000,000.00
nota tagihan Rp 3,000,000.00
30-Jan piutang usaha Rp 2,000,000.00
pendapatan Rp 2,000,000.00
31-Jan beban lain lain Rp 1,000,000.00
kas Rp 1,000,000.00
 Jasa Sewa Mobil
Jurnal Umum
31-Aug

tanggal keterangan debit kredit

1-Aug kas Rp 100,000,000.00
modal Rp 100,000,000.00
2-Aug peralatan Rp 60,000,000.00
kas Rp 30,000,000.00
utang usaha Rp 30,000,000.00
2-Aug sewa kantor Rp 500,000.00
kas Rp 500,000.00
2-Aug perlengkapan Rp 350,000.00
utang usaha Rp 350,000.00
3-Aug biaya iklan Rp 200,000.00
kas Rp 200,000.00
3-Aug biaya oli kendaraan Rp 4,000,000.00
kas Rp 4,000,000.00
4-Aug kas Rp 3,000,000.00
pendapatan Rp 3,000,000.00
4-Aug biaya sewa bus Rp 6,000,000.00
kas Rp 3,000,000.00
utang usaha Rp 3,000,000.00