No.

Description Dr Cr
Akun
101 Cash
103 Account Receivable
104 Office Supplies
107 Prepaid Insurance
108 Prepaid Advertising
151 Vehicle
152 Accumulated Depr. - Vehicle
153 Office Equipment
154 Accumulated Depr. – Office Equipment
201 Account Payable
202 Bank Payable
203 Salaries and Wages Payable
204 Interest Payable
301 Mr. Sanjaya, Equity
302 Mr. Sanjaya, Prive
303 Income Summary
401 Fees Earned
501 Salaries and Wages Expense
502 Insurance Expense
503 Advertising Expense
504 Office Supplies Expense
505 Utilities Expense
506 Maintenance Expense
507 Depreciation Expense - Vehicle
508 Depreciation Expense – Office Equipment
509 Interest Expense
510 Miscellaneous Expense

Balance / Saldo

Balance/saldo = Rp 477.320.000
Tanggal Keterangan Dr Cr
 Balance / Saldo Rp - Rp -

Balance/saldo = Rp 189.400.000
 Neraca Saldo Penyesuaian NS stlh penyesuaian Laba Rugi Neraca
Description
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
101 Cash
103 Account Receivable
104 Office Supplise
107 Prepaid Insurance
108 Prepaid Advertising
151 Vehicle
152 Accumulated Depr. - Vehicle
153 Office Equipment
154 Accumulated Depr. - Office Equipment
201 Account Payable
202 Bank Payable
301 Mr. Sanjaya, Equity
302 Mr. Sanjaya, Prive
401 Fees Earned
501 Salary and wages expense
505 Utility Expense
506 Maintenance Expense
509 Interest Expense
510 Miscellaneous Expense

Office Supplise Expense

Insurance Expense
Depreciation Expense - Vehicle
Depr. Expense - Office Equipment
Interest Payable
Salary and wages Payable
Advertising Expense

Laba Bersih Setelah Operasi

Tanggal Keterangan Dr Cr
 Sanjaya Photographic Studio
Income Statement
For the year ended 31 December 2018

Revenues:
401 Fees Earned

Operational Expenses:
501 Salary and Wages Expense
502 Insurance Expense
503 Advertising Expense
504 Office Supplies Expense
505 Utilities Expense
506 Maintenance Expense
507 Depr. Expense - Vehicle
508 Depr. Expense - Office Equipment
509 Interest Expense
510 Miscellaneous Expense
Total Operational Expenses

Net Income
 Sanjaya Photographic Studio
Statement of Owner's Equity
31-Dec-18

Modal Awal
Ditambah: Laba Tahun Berjalan
Kenaikan Modal

Dikurangi: Prive
Modal Akhir
 Sanjaya Photographic Studio
Balance Sheet
per 31 Desember 2018

ASET KEWAJIBAN
101 Kas 201 Utang Usaha
103 Piutang Usaha 202 Utang Bank
104 Perlengkapan Kantor 203 Utang Gaji dan Upah
107 Asuransi Dibayar Dimuka 204 Utang Bunga
108 Iklan Dibayar Dimuka
151 Kendaraan
152 Akumulasi Penyusutan – Kendaraan MODAL
153 Peralatan Kantor 301 Modal Tn. Sanjaya
154 Akumulasi Penyusutan – Peralatan Kantor 302 Prive Tn. Sanjaya

TOTAL ASET TOTAL KEWAJIBAN & MODAL

Tanggal Keterangan Dr Cr
31-Dec Pendapatan
Ikhtisar Laba Rugi

Ikhtisar Laba Rugi

Beban Gaji dan Upah
Beban Asuransi
Beban Iklan
Beban Perlengkapan Kantor
Beban Listrik , Air dan Telepon
Beban Pemeliharaan
Beban Penyusutan – Kendaraan
Beban Penyusutan – Peralatan Kantor
Beban Bunga
Beban Rupa-rupa

Ikhtisar Laba Rugi

Modal Tn. Sanjaya

Modal Tn. Sanjaya

Prive Tn. Sanjaya
 Sanjaya Photographic Studio
Neraca Setelah Penutupan
per 31 Desember 2018

ASET KEWAJIBAN
101 Kas 201 Utang Usaha
103 Piutang Usaha 202 Utang Bank
104 Perlengkapan Kantor 203 Utang Gaji dan Upah
107 Asuransi Dibayar Dimuka 204 Utang Bunga
108 Iklan Dibayar Dimuka
151 Kendaraan
152 Akumulasi Penyusutan – Kendaraan MODAL
153 Peralatan Kantor 301 Modal Tn. Sanjaya
154 Akumulasi Penyusutan – Peralatan Kantor

TOTAL ASET TOTAL KEWAJIBAN & MODAL