warsikadarma@gmail.

com
Diketahui :
Modal : 4,000,000
Meminjam : 10,000,000
Membeli Truk bekas 15,000,000
Menambah Modal : 2,000,000

Ikhtisar Usaha Joko

Bulan Januari 1995

Kas
A
B +

C -

D +
Perusahaan Pengangkutan Tanah Joko
2 Januari 1995

Perusahaan Pengangkutan Tanah Joko

3 Januari 1995
 Transaksi A
Aktiva = Modal
Kas Modal Joko
4,000,000 = 4,000,000

Transaksi B
Aktiva = Kewajiban
Kas Hutang ayah
Saldo Awal = 4,000,000 =
10,000,000 = 10,000,000
Saldo Akhir = 14,000,000 = 10,000,000

Transaksi C
Aktiva
Kas + Kendaraan
Saldo Awal = 14,000,000
-15,000,000 15,000,000
Saldo Akhir = -1,000,000 + 15,000,000

Transaksi D
Aktiva
Kas + Kendaraan
Saldo Awal = -1,000,000 + 15,000,000
2,000,000
Saldo Akhir = 1,000,000 + 15,000,000

Aktiva = Kewajiban
Kas + Kendaraan = Hutang Ayah
4,000,000 =
10,000,000 = 10,000,000
14,000,000 = 10,000,000
15,000,000 + 15,000,000
-1,000,000 + 15,000,000 = 10,000,000
2,000,000 =
1,000,000 + 15,000,000 = 10,000,000
 Aktiva = Kewajiban
Kewajiban :
Hutang Ayah
Jumlah Kewajiban
Kas = 14,000,000
Modal :
Modal Joko
Jumlah Modal
Jumlah Aktiva = 14,000,000 Jumlah Kewajiban dan Modal

Aktiva = Kewajiban
Kas = 14,000,000 Kewajiban :
-15,000,000 Hutang Ayah
-1,000,000 Jumlah Kewajiban
Modal Tambahan = 2,000,000 Modal :
1,000,000 Modal Joko
Kendaraan = 15,000,000 Modal Tambahan
Jumlah Modal
Jumlah Aktiva = 16,000,000 Jumlah Kewajiban dan Modal
+ Modal
modal joko
4,000,000

+ 4,000,000

= Kewajiban + Modal
= Hutang ayah Modal Joko
= 10,000,000 + 4,000,000

= 10,000,000 + 4,000,000

= Kewajiban + Modal
= Hutang ayah Modal Joko
= 10,000,000 + 4,000,000
2,000,000
= 10,000,000 + 6,000,000

+ Modal
Modal Joko
4,000,000

+ 4,000,000

+ 4,000,000
2,000,000
+ 6,000,000
dan Modal

= 10,000,000
= 10,000,000

= 4,000,000
= 4,000,000
= 14,000,000

dan Modal

= 10,000,000
= 10,000,000

= 4,000,000
= 2,000,000
= 6,000,000
= 16,000,000
Diketahui :
Modal = 5,000,000
Kredit Bank = 10,000,000
Perlengkapan = Pengeluaran = 2,500,000
Pengeluaran = 500,000

Ikhtisar Usaha Anin

Bulan Juli 1995
Perusahaan Kasu
1 Juli 1995

Perusahaan Anin
2 Juli 1995
 Transaksi A
Aktiva
1 Juli
Kas
5,000,000
2 Juli

Transaksi B
Aktiva
Kas
Saldo Awal = 5,000,000
10,000,000
Saldo Akhir = 15,000,000

Transaksi C
Aktiva
Kas + Perlengkapan
Saldo Awal = 15,000,000
-2,500,000 2,500,000
Saldo Akhir = 12,500,000 + 2,500,000

Transaksi D
Aktiva
Kas + Perlengkapan
Saldo Awal = 12,500,000 + 2,500,000
500,000
-500,000
Saldo Akhir = 12,000,000 + 3,000,000

Aktiva
Kas + Perlengkapan
A 5,000,000.00
B 10,000,000.00
15,000,000.00
C -2,500,000.00 + 2,500,000.00
12,500,000.00 + 2,500,000.00
D -500,000.00 + 500,000.00
12,000,000.00 + 3,000,000.00
 Aktiva Kewajiban
Kewajiban :
Kredit Bank
Jumlah Kewajiban
Kas = 12,500,000.00 =
Modal :
Modal Anin
Jumlah Modal
Jumlah Aktiva = 12,500,000.00 Jumlah Kewajiban dan Modal

Aktiva Kewajiban
Kas = 12,000,000.00 Kewajiban :
Kredit Bank
Jumlah Kewajiban
=
Perlengkapan = 3,000,000.00 Modal :
Modal Anin
Jumlah Modal
Jumlah Aktiva = 15,000,000.00 Jumlah Kewajiban dan Modal
= Modal
Penyetoran Uang
= 5,000,000

= Kewajiban + Modal
Kredit Bank Penyetoran Uang
= 5,000,000
10,000,000
= 10,000,000 + 5,000,000

= Kewajiban + Modal

= 10,000,000 + 5,000,000

= 10,000,000 + 5,000,000

= Kewajiban + Modal

= 10,000,000 + 5,000,000

= 10,000,000 + 5,000,000

= Kewajiban + Modal
= Kredit Bank Penyetoran Uang
= 5,000,000.00
= 10,000,000.00
= 10,000,000.00 + 5,000,000.00

= 10,000,000.00 + 5,000,000.00

= 10,000,000.00 + 5,000,000.00
dan Modal

= 10,000,000.00
= 10,000,000.00

= 5,000,000.00
= 5,000,000.00
= 15,000,000.00

dan Modal

= 10,000,000.00
= 10,000,000.00

= 5,000,000.00
= 5,000,000.00
= 15,000,000.00
Diketahui :
Modal 15,000,000
2 Januari
Menerima Kredit 15,000,000
Belanja Perlengkapan 1 13,000,000 3 Januari
Belanja Perlengkapan 2 11,500,000 4 januari

Ikhtisar Usaha Anin

Bulan Juli 1995
Perusahaan Klinik Bersalin Maria
2 Januari 1995

Perusahaan Klinik Bersalin Maria

3 Januari 1995

Perusahaan Klinik Bersalin Maria

4 Januari 1995
 Transaksi A
Aktiva = Modal
Kas Modal Josep
15,000,000 = 15,000,000

Transaksi B
Aktiva =
Kas
Saldo Awal = 15,000,000 =
15,000,000
Saldo Akhir = 30,000,000 =

Transaksi C

Kas +
Saldo Awal = 30,000,000
-13,000,000
Saldo Akhir = 17,000,000 +

Transaksi D

Kas +
Saldo Awal = 17,000,000 +

-11,500,000
Saldo Akhir = 5,500,000 +

Ikhtisar Usaha Anin

Bulan Juli 1995
 Aktiva =

Kas = 15,000,000.00

Jumlah Aktiva = 15,000,000.00

Aktiva =
Perlengkapan = 13,000,000.00
Kas = 17,000,000.00

Jumlah Aktiva = 30,000,000.00

Aktiva =
Kas = 5,500,000.00
Perlengkapan = 24,500,000.00

Jumlah Aktiva = 30,000,000.00

 Kewajiban + Modal
Menerima Kredit Modal Josep
15,000,000
15,000,000
15,000,000 + 15,000,000

Aktiva = Kewajiban + Modal

Perlengkapan
= 15,000,000 + 15,000,000
13,000,000
13,000,000 = 15,000,000 + 15,000,000

Aktiva = Kewajiban + Modal

Perlengkapan
13,000,000 = 15,000,000 + 15,000,000
11,500,000

24,500,000 = 15,000,000 + 15,000,000

Aktiva =
Kas + Perlengkapan =
A 15,000,000.00 =
B 15,000,000.00 =
30,000,000.00 =
C -13,000,000.00 + 13,000,000.00
17,000,000.00 + 13,000,000.00 =
D -11,500,000.00 + 11,500,000.00
5,500,000.00 + 24,500,000.00 =
 Kewajiban dan Modal
Kewajiban :
Menerima Kredit = 15,000,000.00
Jumlah Kewajiban = 15,000,000.00
Modal :
Modal Josep = 15,000,000.00
Jumlah Modal = 15,000,000.00
Jumlah Kewajiban dan Modal = 30,000,000.00

Kewajiban dan Modal

Kewajiban :
Menerima Kredit = 15,000,000.00
Jumlah Kewajiban = 15,000,000.00
Modal :
Modal Josep = 15,000,000.00
Jumlah Modal = 15,000,000.00
Jumlah Kewajiban dan Modal = 30,000,000.00

Kewajiban dan Modal

Kewajiban :
Menerima Kredit = 15,000,000.00
Jumlah Kewajiban = 15,000,000.00
Modal :
Modal Josep = 15,000,000.00
Jumlah Modal = 15,000,000.00
Jumlah Kewajiban dan Modal = 30,000,000.00
 Kewajiban + Modal
Menerima Kredit Modal Josep
15,000,000.00
15,000,000.00
15,000,000.00 + 15,000,000.00

15,000,000.00 + 15,000,000.00

15,000,000.00 + 15,000,000.00
Dik =
Modal = 5,000,000.00
Menerima kredit = 10,000,000.00
Membeli Peralatan kedokteran = 12,000,000.00
Menerima Honorarirum = 1,000,000.00
Membayar Sewa ruangan = 500,000.00
Membayar gaji bidan dan juru rawat = 250,000.00
Membayar kuitansi listrik dan telepon = 60,000.00
Mengangsur pinjaman bank = 150,000.00
Mengambil uang untuk keperluan pribadi = 200,000.00
Ikhtisar Usaha Anin
Bulan Juli 1995
Transaksi A
Aktiva = Modal
Kas Modal Josep
5,000,000 = 5,000,000

Transaksi B
Aktiva =
Kas
Saldo Awal = 5,000,000 =
10,000,000
Saldo Akhir = 15,000,000 =

Transaksi C

Kas +
Saldo Awal = 15,000,000
-12,000,000
Saldo Akhir = 3,000,000 +

Transaksi D

Kas +
Saldo Awal = 3,000,000 +
1,000,000
Saldo Akhir = 4,000,000 +

Transaksi E

Kas +
Saldo Awal = 4,000,000 +
-500,000
Saldo Akhir = 3,500,000 +

Transaksi F

Kas +
Saldo Awal = 3,500,000 +
-250,000
Saldo Akhir = 3,250,000 +

Transaksi G
 Kas +
Saldo Awal = 3,250,000 +
-60,000
Saldo Akhir = 3,190,000 +

Transaksi H

Kas +
Saldo Awal = 3,190,000 +
-150,000
Saldo Akhir = 3,040,000 +

Transaksi I

Kas +
Saldo Awal = 3,040,000 +
-200,000
Saldo Akhir = 2,840,000 +

ar Usaha Anin
an Juli 1995

Kas
A
B

I
 Kewajiban + Modal
Menerima Kredit Modal Josep
5,000,000
10,000,000
10,000,000 + 5,000,000

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep
= 10,000,000 + 5,000,000
12,000,000
12,000,000 = 10,000,000 + 5,000,000

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep +
12,000,000 = 10,000,000 + 5,000,000

12,000,000 = 10,000,000 + 5,000,000 +

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep +
12,000,000 = 10,000,000 + 5,000,000 +
500,000
12,500,000 = 10,000,000 + 5,000,000 +

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep +
12,500,000 = 10,000,000 + 5,000,000 +

12,500,000 = 10,000,000 + 5,000,000 +

 Aktiva = Kewajiban + Modal
Perlengkapan Menerima Kredit Modal Josep +
12,500,000 = 10,000,000 + 5,000,000 +
60,000
12,560,000 = 10,000,000 + 5,000,000 +

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep +
12,810,000 = 10,000,000 + 5,000,000 +
-150,000
12,810,000 = 9,850,000 + 5,000,000 +

Aktiva = Kewajiban + Modal

Perlengkapan Menerima Kredit Modal Josep +
12,810,000 = 9,850,000 + 5,000,000 +
= -200,000
12,810,000 = 9,850,000 + 4,800,000 +

Aktiva = Kewajiban +
Kas + Perlengkapan = Menerima Kredit
5,000,000.00 =
10,000,000.00 = 10,000,000.00
15,000,000.00 = 10,000,000.00 +
12,000,000.00 + 12,000,000.00 =
3,000,000.00 + 12,000,000.00 = 10,000,000.00 +
1,000,000.00 =
4,000,000.00 + 12,000,000.00 = 10,000,000.00 +
3,500,000.00 + 500,000 =
3,500,000.00 + 12,500,000 = 10,000,000.00 +
3,250,000.00
3,250,000.00 + 12,500,000.00 = 10,000,000.00 +
+ 60,000.00
3,190,000.00
3,190,000.00 + 12,560,000.00 = 10,000,000.00 +
150,000 = -150,000
3,340,000.00 + 12,560,000.00 = 9,850,000.00 +
200000 =
3,540,000.00 + 12,560,000.00 = 9,850,000.00 +
Honorarium dr pasien

1,000,000.00
1,000,000.00

Honorarium dr pasien
1,000,000.00

1,000,000.00

Honorarium dr pasien
1,000,000.00
-250,000
750,000.00
Honorarium dr pasien
750,000.00

750,000.00

Honorarium dr pasien
750,000.00

750,000.00

Honorarium dr pasien
750,000.00

750,000.00

Modal + Honor Pasien

Modal Josep
5,000,000.00

5,000,000.00

5,000,000.00 +
1,000,000
5,000,000.00 + 1,000,000

5,000,000.00 + 1,000,000
250,000.00
5,000,000.00 + 1,250,000.00

5,000,000.00 + 1,500,000.00

5,000,000.00 + 1,500,000.00
200,000
5,200,000.00 + 1,500,000.00
Diketahui :
Modal = 5,000,000.00
Menarik Kredit = 2,000,000.00
Perlengkapan = 6,000,000.00
Ongkos Pemasangan Iklan = 200,000.00
Menerima Uang Kursus dari peserta = 600,000.00
Membayar Honor Pengajar = 500,000.00
Membayar gaji pegawai = 200,000.00
Mengangsur Kredit Bank = 100,000.00
Mengambil uang utk keperluan pribadi = 200,000.00
 Transaksi A
Aktiva =
Kas
5,000,000.00 =

Transaksi B
Aktiva =
Kas
Saldo awal = 5,000,000.00 =
(b) + 2,000,000.00 =
Saldo akhir = 7,000,000.00 =

Transaksi C
Aktiva =
Kas + Perlengkapan
Saldo awal = 7,000,000.00 =
(c) - 6,000,000.00 + 6,000,000.00
Saldo akhir = 1,000,000.00 + 6,000,000.00 =

Transaksi D
Aktiva =
Kas + Perlengkapan
Saldo awal = 1,000,000.00 + 6,000,000.00 =
(d) - 200,000.00
Saldo akhir = 800,000.00 + 6,000,000.00 =

Transaksi E
Aktiva =
Kas + Perlengkapan
Saldo awal = 800,000.00 + 6,000,000.00 =
(e) + 600,000.00
Saldo akhir = 1,400,000.00 + 6,000,000.00 =

Transaksi F
Aktiva =
Kas + Perlengkapan
Saldo awal = 1,400,000.00 + 6,000,000.00 =
(f) - 500,000.00
Saldo akhir = 900,000.00 + 6,000,000.00 =

Transaksi G
Aktiva =
Kas + Perlengkapan
Saldo awal = 900,000.00 + 6,000,000.00 =
(g) - 200,000.00
Saldo akhir = 700,000.00 + 6,000,000.00 =

Transaksi H
Aktiva =
Kas + Perlengkapan
Saldo awal = 700,000.00 + 6,000,000.00 =
(h) - -100,000.00
Saldo akhir = 600,000.00 + 6,000,000.00 =

Transaksi I
Aktiva =
Kas + Perlengkapan
Saldo awal = 600,000.00 + 6,000,000.00 =
(I) -200,000.00
Saldo akhir = 400,000.00 + 6,000,000.00 =
 Modal
Modal Sukawati
5,000,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
5,000,000.00
2,000,000.00
2,000,000.00 + 5,000,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 5,000,000.00

2,000,000.00 + 5,000,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 5,000,000.00
- 200,000.00
2,000,000.00 + 4,800,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 4,800,000.00
+ 600,000.00
2,000,000.00 + 5,400,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 5,400,000.00
 - 500,000.00
2,000,000.00 + 4,900,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 4,900,000.00
- 200,000.00
2,000,000.00 + 4,700,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
2,000,000.00 + 4,700,000.00
-100,000.00
1,900,000.00 + 4,700,000.00

Kewajiban + Modal
Hutang Bank Modal Sukawati
1,900,000.00 + 4,700,000.00
-200,000.00
1,900,000.00 + 4,500,000.00