DESEMBER 1 KAS 111 Rp 20,000.00 - 2017 PIUTANG USAHA 112 - Rp 20,000.00 2 UTANG USAHA 211 Rp 18,000.00 KAS 111 Rp 18,000.00 3 PERALATAN BENGKEL 121 Rp 15,000.00 PERLENGKAPAN BENGKEL 113 Rp 5,000.00 UTANG USAHA 211 Rp 20,000.00 4 KAS 111 Rp 30,000.00 PENDAPATAN JASA 411 Rp 30,000.00 5 BEBAN GAJI 511 Rp 8,000.00 KAS 111 Rp 8,000.00 6 BEBAN IKLAN 512 Rp 6,000.00 KAS 111 Rp 6,000.00 7 PRIVE SUBUR 312 Rp 5,000.00 KAS 111 Rp 5,000.00 10 PIUTANG USAHA 112 Rp 25,000.00 PENDAPATAN JASA 411 Rp 25,000.00 12 BEBAN CLEANING SERVICE 513 Rp 6,000.00 KAS 111 Rp 6,000.00 13 BEBAN SEWA 514 Rp 9,000.00 KAS 111 Rp 9,000.00 15 KAS 111 Rp 20,000.00 PIUTANG USAHA 112 Rp 20,000.00 16 UTANG USAHA 211 Rp 20,000.00 KAS 111 Rp 20,000.00 18 PRIVE SUBUR 312 Rp 8,000.00 KAS 111 Rp 8,000.00 19 BEBAN GAJI 511 Rp 7,000.00 KAS 111 Rp 7,000.00 20 KAS 111 Rp 24,500.00 PENDAPATAN JASA 411 Rp 24,500.00 21 PIUTANG USAHA 112 Rp 30,000.00 PENDAPATAN JASA 411 Rp 30,000.00 22 PERALATAN BENGKEL 121 Rp 30,000.00 UTANG USAHA 211 Rp 30,000.00 23 BEBAN AIR/LISTRIK/TELEPON 515 Rp 9,500.00 KAS 111 Rp 9,500.00 25 UTANG USAHA 211 Rp 28,000.00 KAS 111 Rp 28,000.00 26 PIUTANG USAHA 112 Rp 18,000.00 PENDAPATAN JASA 411 Rp 18,000.00 27 KAS 111 Rp 16,500.00 PENDAPATAN JASA 411 Rp 16,500.00 28 BEBAN IKLAN 512 Rp 4,000.00 KAS 111 Rp 4,000.00 29 PRIVE SUBUR 312 Rp 7,500.00 KAS 111 Rp 7,500.00
TOTAL............. Rp 370,000.00 Rp 370,000.00
Nama Akun : KAS Nomor Akun : 111 Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal Rp 60,000.00 1/Dec/2017 Piutang Usaha 1 Rp 20,000.00 - Rp 80,000.00 2/Dec/2017 Hutang Usaha 1 - Rp 18,000.00 Rp 62,000.00 4/Dec/2017 Pendapatan 1 Rp 30,000.00 - Rp 92,000.00 5/Dec/2017 Beban Gaji 1 - Rp 8,000.00 Rp 84,000.00 6/Dec/2017 Beban Iklan 1 - Rp 6,000.00 Rp 78,000.00 7/Dec/2017 Prive 1 - Rp 5,000.00 Rp 73,000.00 12/Dec/2017 Beban Cleaning Service 1 - Rp 6,000.00 Rp 67,000.00 13/Dec/2017 Beban Sewa 1 - Rp 9,000.00 Rp 58,000.00 15/Dec/2017 Piutang Usaha 1 Rp 20,000.00 - Rp 78,000.00 16/Dec/2017 Hutang Usaha 1 - Rp 20,000.00 Rp 58,000.00 18/Dec/2017 Prive 1 - Rp 8,000.00 Rp 50,000.00 19/Dec/2017 Beban Gaji 1 - Rp 7,000.00 Rp 43,000.00 20/Dec/2017 Pendapatan 1 Rp 24,500.00 - Rp 67,500.00 23/Dec/2017 Beban Air/Listrik/Telepon 1 - Rp 9,500.00 Rp 58,000.00 25/Dec/2017 Hutang Usaha 1 - Rp 28,000.00 Rp 30,000.00 27/Dec/2017 Pendapatan 1 Rp 16,500.00 - Rp 46,500.00 28/Dec/2017 Beban Iklan 1 - Rp 4,000.00 Rp 42,500.00 29/Dec/2017 Prive 1 - Rp 7,500.00 Rp 35,000.00
Nama Akun : PIUTANG USAHA Nomor Akun : 112
Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal - - Rp 25,000.00 1/Dec/2017 1 - Rp 20,000.00 Rp 5,000.00 10/Dec/2017 Pendapatan 1 Rp 25,000.00 - Rp 30,000.00 15/Dec/2017 1 - Rp 20,000.00 Rp 10,000.00 21/Dec/2017 Pendapatan 1 Rp 30,000.00 - Rp 40,000.00 26/Dec/2017 Pendapatan 1 Rp 18,000.00 - Rp 58,000.00
Nama Akun : PERLENGKAPAN BENGKEL Nomor Akun : 113
Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal - - Rp 8,000.00 3/Dec/2017 Pembelian 1 Rp 5,000.00 - Rp 13,000.00
Nama Akun : PERALATAN BENGKEL Nomor Akun : 121
Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal - - Rp 20,000.00 3/Dec/2017 Pembelian 1 Rp 15,000.00 - Rp 35,000.00 22/Dec/2017 Pembelian 1 Rp 30,000.00 - Rp 65,000.00
Nama Akun : HUTANG USAHA Nomor Akun : 211
Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal - - - 2/Dec/2017 Pembayaran 1 Rp 18,000.00 - - 3/Dec/2017 Peralatan dan Perlengkapan 1 - Rp 20,000.00 - 16/Dec/2017 Pembayaran 1 Rp 20,000.00 - - 22/Dec/2017 Peralatan 1 - Rp 30,000.00 - 25/Dec/2017 Pembayaran 1 Rp 28,000.00 - -
Nama Akun : MODAL Nomor Akun : 311
Tgl. Ket Ref D K Saldo D 1/Dec/2017 Saldo Awal - - -
Nama Akun : PRIVE Nomor Akun : 312
Tgl. Ket Ref D K Saldo D 7/Dec/2017 Pengambilan 1 Rp 5,000.00 - 5,000.00 18/Dec/2017 Pengambilan 1 Rp 8,000.00 - 13,000.00 29/Dec/2017 Pengambilan 2 Rp 7,500.00 - 20,500.00
Nama Akun : PENDAPATAN JASA Nomor Akun : 411
Tgl. Ket Ref D K Saldo D 4/Dec/2017 Kas 1 - Rp 30,000.00 - 10/Dec/2017 Piutang Usaha 1 - Rp 25,000.00 - 20/Dec/2017 Kas 1 - Rp 24,500.00 - 21/Dec/2017 Piutang Usaha 1 - Rp 30,000.00 - 26/Dec/2017 Piutang Usaha 1 - Rp 18,000.00 - 27/Dec/2017 Kas 1 - Rp 16,500.00 -
Nama Akun : BEBAN GAJI Nomor Akun : 511
Tgl. Ket Ref D K Saldo D 5/Dec/2017 Dibayar 1 Rp 8,000.00 - 8,000.00 29/Dec/2017 Pengambilan 2 Rp 7,000.00 - 15,000.00
Nama Akun : BEBAN IKLAN Nomor Akun : 512
Tgl. Ket Ref D K Saldo D 6/Dec/2017 Dibayar 1 Rp 6,000.00 - 6,000.00 28/Dec/2017 Dibayar 2 Rp 4,000.00 - 10,000.00
Nama Akun : BEBAN CLEANING SERVICE Nomor Akun : 513
Tgl. Ket Ref D K Saldo D 12/Dec/2017 Dibayar 1 Rp 6,000.00 - 6,000.00
Nama Akun : BEBAN SEWA Nomor Akun : 514
Tgl. Ket Ref D K Saldo D 13/Dec/2017 Dibayar 1 Rp 9,000.00 - 9,000.00
Nama Akun : BEBAN AIR/LISTRIK/TELEPON Nomor Akun : 515
Tgl. Ket Ref D K Saldo D 23/Dec/2017 Dibayar 1 Rp 9,500.00 - 9,500.00 mor Akun : 111 Saldo K - - - - - - - - - - - - - - - - - - -
mor Akun : 112
Saldo K - - - - - -
mor Akun : 113
Saldo K - -
mor Akun : 121
Saldo K -
mor Akun : 211
Saldo K Rp 23,000.00 Rp 5,000.00 Rp 25,000.00 Rp 5,000.00 Rp 35,000.00 Rp 7,000.00
mor Akun : 311
Saldo K Rp 90,000.00
mor Akun : 312
Saldo K - - -
mor Akun : 411
Saldo K Rp 30,000.00 Rp 55,000.00 Rp 79,500.00 Rp 109,500.00 Rp 127,500.00 Rp 126,000.00