modal ###

liabilitas 15,000,000
sewa kantor ### 20,000,000
pembelian aset ###

5,000,000
kredit bank ### 3,000,000
1,000,000

Assets

Transaction
Cash A/R

1 100,000,000

2 -8,000,000

3 -30,000,000

4 15,000,000

5 70,000,000

6 20,000,000

7 -5,000,000
-3,000,000
-1,000,000

138,000,000 20,000,000
TOTAL
188,000,000
 Assets Liabilities

Supplies Equipment A/P

30,000,000

70,000,000

+ 30,000,000 70,000,000
188,000,000
 Equity
Retained Earnings
Share Capital
Rev Exp

100,000,000

-8,000,000

15,000,000

20,000,000

-5,000,000
-3,000,000
-1,000,000

100,000,000 35,000,000 -17,000,000

188,000,000
 keterangan
Div

MODAL INVESTOR

PEMBAYARAN SEWA KANTOR

PEMBELIAN PERALATAN KANTOR

PEMBAYARAN JASA SECARA TUNAI

PINJAMAN KE BANK

PEMBAYARAN JASA SECARA KREDIT

PEMBAYARAN GAJI KARYAWAN
PEMBAYARAN UTILITAS
PEMBAYARAN IKLAN
 TOTAL REVENUE
SERVICE REV 35,000,000
EXPENSES
SALARIES EXPENSE 5,000,000
UTILITY EXPENSE 3,000,000
ADS EXPENSE 1,000,000
RENT EXPENSE 8,000,000
TOTAL EXPENSE 17,000,000
NET PROFIT 18,000,000
STATEMENT OF FINANCIAL POSITION

Assets
Kas 138,000,000
Piutang 20,000,000
Equipment 30,000,000
TOTAL ASSETS 188,000,000

Equity
Share Capital 100,000,000
Retained earnings 18,000,000

Liabilities
Wesel Bayar 70,000,000

188,000,000