1 Juli 2009

Aktiva Lancar Pasiva

Kas 1,000,000 Utang Usaha 1,530,000
Piutang Usaha 3,200,000
Bahan Habis Pakai 850,000
Aktiva Tetap Modal 13,520,000
Tanah 10,000,000 (Modal=Pasiva-Aktiva)
Total Aktiva 15,050,000 Total 15,050,000

ASSET = PASIVA + MODAL

Kas 1,000,000 Utang Usaha 1,530,000 M=P-A

Piutang Usaha 3,200,000
Bahan Habis Pakai 850,000
Tanah 10,000,000
TOTAL 15,050,000 1,530,000

SOAL A Kas 3,938,000 Pendapatan

TOTAL 18,988,000

SOAL B KAS (1,050,000) Utang (1,050,000)

Total 17,938,000 480,000

SOAL C KAS 3,700,000 Tambh Modal

Total 21,638,000 480,000

SOAL D KAS 1,200,000 Sewa Kantor

Total 22,838,000 480,000

SODAL E Piutang 2,050,000 Pendapatan

Total 24,888,000 480,000

SOAL F Bahan Hbis Pakai 245,000 Utang 245,000

Total 25,133,000 725,000

SOAL G Kas 3,000,000

Piutang (3,000,000)
Total 25,133,000 725,000

SOAL H Utang LBH 1,635,000 Biaya

Total 25,133,000 2,360,000
SOAL I KAS (1,500,000) Gaji
Bersih Kantor
Utilitas
Lain-lain
total
Total 23,633,000 2,360,000

SOAL J Bahan HP 115,000 Bahan HP

TOTAL 23,748,000 2,360,000

SOAL K Kas (1,000,000) PRIVE

TOTAL 22,748,000 2,360,000

22,748,000 22,748,000
MODAL

13,520,000

13,520,000

3,938,000
17,458,000

17,458,000

3,700,000
21,158,000

1,200,000
22,358,000

2,050,000
24,408,000

24,408,000

24,408,000

(1,635,000)
22,773,000
 (850,000)
(250,000)
(325,000)
(75,000)
(1,500,000)
21,273,000

115,000
21,388,000

(1,000,000)

20,388,000
 LABA / RUGI SETORAN MODAL

URAIAN DEBET KREDIT LABA RUGI 1,653,000

PENDAPATAN 5,988,000.00 SETORAN (No C) 3,700,000
PRIVE (1,000,000)
BIAYA SEWA KANTOR 1,200,000.00 LABA DI TAHAN 4,353,000
BIAYA LBH 1,635,000.00
BIAYA GAJI 850,000.00
BIAYA BERSIH KANTOR 250,000.00
BIAYA UTILITAS 325,000.00
BIAYA LAIN 75,000.00
TOTAL BIAYA 4,335,000.00 5,988,000.00

LABA/RUGI 1,653,000.00
 KAS PENDAPATAN JASA UTANG USAHA
1,000,000 A 3,938,000 1,530,000
A 3,938,000 E 2,050,000 B 1,050,000
B 1,050,000 F 245,000
C 3,700,000
D 1,200,000 MODAL BIAYA SEWA KANTOR
F 245,000 C 3,700,000 D 1,200,000

PIUTANG USAHA BAHAN HABIS PAKE

E 2,050,000 850,000
F 245,000