Assets

Current Asset
Date
Account
Cash
Receivable
August,2021
1 Rp 350,000,000.00
2 OA -Rp 60,000,000.00
OA -Rp 22,500,000.00
6 FA Rp 350,000,000.00
9 OA -Rp 1,750,000.00
15
17 Rp 71,500,000.00
22 OA Rp 95,000,000.00
25 OA -Rp 30,000,000.00
30 OA -Rp 1,250,000.00
31

Balance Rp 679,500,000.00 Rp 71,500,000.00

Balance
Asset And
Passiva Rp

Analisis
Sudirman Syahid
August, 31 2021
Aktiva
1 Cash Rp 350,000,000.00
Equity

2 Prepaid Offive Rent Rp 60,000,000.00

Cash -Rp 60,000,000.00
Prepaid Rent Car Rp 22,500,000.00
Cash -Rp 22,500,000.00

6 Bank Loan
Cash Rp 350,000,000.00

9 Supplies Rp 3,500,000.00
cash Rp 1,750,000.00
Account Payable
15 Equipment Rp 28,300,000.00
Account Payable

17 Service Revenue
Account Receivable Rp 71,500,000.00

22 Servive Revenue
Cash Rp 95,000,000.00

25 Employee Sallaries Expense

Cash -Rp 30,000,000.00

30 Utility Expense
Cash -Rp 1,250,000.00

31 Office Supplies Expense

Office Supplies -Rp 2,175,000.00
 Accou
Sud
Au

Current Asset

Prepaid Office Prepaid Rent Supplies

Rent Car

Rp 60,000,000.00
Rp 22,500,000.00

Rp 3,500,000.00

-Rp 2,175,000.00

Rp 60,000,000.00 Rp 22,500,000.00 Rp 1,325,000.00

863,125,000.00

Passiva

Rp 350,000,000.00

Rp 350,000,000.00

Rp 1,750,000.00
Rp 28,300,000.00

Rp 71,500,000.00

Rp 95,000,000.00

-Rp 30,000,000.00

-Rp 1,250,000.00

-Rp 2,175,000.00
 Accounting Equation
Sudirman Syahid
August, 31 2021

Non Current Asset Liabilities

Equipment Account Bank Loan

Payable

Rp 350,000,000.00
Rp 1,750,000.00
Rp 28,300,000.00 Rp 28,300,000.00

Rp 28,300,000.00 Rp 30,050,000.00 Rp 350,000,000.00

863,125,000.00 Rp
 Equity

Equity Service Employee Sallaries

Revenue Expense

Rp 350,000,000.00

Rp 71,500,000.00
Rp 95,000,000.00
-Rp 30,000,000.00

Rp 350,000,000.00 Rp 166,500,000.00 -Rp 30,000,000.00

 Passiva

Office Supllies
Utility Expense
Expense

-Rp 1,250,000.00
-Rp 2,175,000.00

-Rp 2,175,000.00 -Rp 1,250,000.00

863,125,000.00
 Income Statement
Sudirman Syahid
August, 31 2021

Servise Revenue Rp 166,500,000.00

Expenses:
Employee Sallaries Expense -Rp 30,000,000.00
Utility Expense -Rp 1,250,000.00
Office Supplies Expense -Rp 2,175,000.00
Balance Expense -Rp 33,425,000.00
Profit/Margin Rp 133,075,000.00
 Change Of Equity Statement
Sudirman Syahid
August, 31 2021

Beginning Equity/ Paid In Capital Rp 350,000,000.00

Add/Deduct Equity:
Provit Rp 133,075,000.00
Prive Rp -
Add Equity Rp 133,075,000.00
Ending Equity Rp 483,075,000.00
 Financial To Position Statement
Sudirman Syahid
August, 31 2021
Assets
Current Asset
Cash Rp 679,500,000.00
Account Receivable Rp 71,500,000.00
Prepaid Office Rent Rp 60,000,000.00
Prepaid Rent Car Rp 22,500,000.00
Supplies Rp 1,325,000.00
Balance Current Asset Rp 834,825,000.00

Non Current Asset

Equipment Rp 28,300,000.00
Acc. Dep. Of Equipmen Rp -
Balance Non Current Asset Rp 28,300,000.00
Balance Asset Rp 863,125,000.00
Financial To Position Statement
Sudirman Syahid
August, 31 2021
Passiva
Liabilities
Short Term Liabiliies
Account Payable Rp 30,050,000.00
Bank Loan Rp 350,000,000.00
Balance Short Term Liabilities Rp 380,050,000.00

Middle/Long Term Liabilities Rp -

Balance Liabilities Rp 380,050,000.00

Ending Equity Rp 483,075,000.00

Balance Passiva Rp 863,125,000.00

 Cash Flow Statement
Sudirman Syahid
August, 31 2021
Cash From Operational Activities
Received Service Revenue Rp 95,000,000.00
Expense:
Paid Employee Sallaries Expense -Rp 30,000,000.00
Paid Utility Expense -Rp 1,250,000.00
Paid Prepaid Office Rent -Rp 60,000,000.00
Paid Prepaid Rent Car -Rp 22,500,000.00
Paid Supplies -Rp 1,750,000.00
Balance Expense -Rp 115,500,000.00
Net Cash From Operational Activities

Cash From Invesment

Cash From Funding/Financing Activities

Cash From Bank Loan/Bank Payable Rp 350,000,000.00
Paid In Capital Rp 350,000,000.00
Net Cash From Funding/Financing Activities
Incrase/Decrease Cash August, 31 2021
Beginning Cash August, 01 2021
Cash Flow August 2021
-Rp 20,500,000.00

Rp -

Rp 700,000,000.00
Rp 679,500,000.00
Rp -
Rp 679,500,000.00
 General Journal
Sudirman Syahid
August, 31 2021
Tgl Keterangan Ref Debet Credit
Auust, 2021
1 Cash 1001 Rp 350,000,000.00
Equity 3001 Rp 350,000,000.00

2 Prepaid Office Rent 1003 Rp 60,000,000.00

Cash 1001 Rp 60,000,000.00
Prepaid Rent Car 1004 Rp 22,500,000.00
Cash 1001 Rp 22,500,000.00

6 Cash 1001 Rp 350,000,000.00

Bank Loan 2002 Rp 350,000,000.00

9 Supplies 1201 Rp 3,500,000.00

Cash 1001 Rp 1,750,000.00
Account Payable 2001 Rp 1,750,000.00

15 Equipment 1202 Rp 28,300,000.00

Account Payable 2001 Rp 28,300,000.00

17 Account Receivable 1002 Rp 71,500,000.00

Service Revenue 4001 Rp 71,500,000.00

22 Cash 1001 Rp 95,000,000.00

Service Revenue 4001 Rp 95,000,000.00

25 Employee Sallaries Expense 5001 Rp 30,000,000.00

Cash 1001 Rp 30,000,000.00

30 Utility Expense 5003 Rp 1,250,000.00

Cash 1001 Rp 1,250,000.00

31 Supplies Expense 5002 Rp 2,175,000.00

Supplies 1201 Rp 2,175,000.00
Balance Rp 1,014,225,000.00 Rp 1,014,225,000.00
 General Ledger
Sudirman Syahid
auguts, 31 2021
Nama Akun : Cash
Date Note Ref Debet Credit
august,2021
1 Equity Rp 350,000,000.00
2 Paid For Office Rent Rp 60,000,000.00
Paid For Rent Car Rp 22,500,000.00
6 Received From Bank Loan Rp 350,000,000.00
9 Paid For Suplies Rp 1,750,000.00
17 Received From Service Revenue Rp 95,000,000.00
25 Paid For Employee Sallaries Expense Rp 30,000,000.00
30 Paid For Utility Expense Rp 1,250,000.00

Nama Perkiraan : Acc Receivable

Date Note Ref Debet Credit

17 Received From Service Revenue Rp 71,500,000.00

Nama Perkiraan : Prepaid Office Rent

Date Note Ref Debet Credit

2 Cash Rp 60,000,000.00

Nama Perkiraan : Prepaid Rent Car

Date Note Ref Debet Credit

2 Cash Rp 22,500,000.00

Nama Perkiraan : Supplies

Date Note Ref Debet Credit

9 Cash Rp 1,750,000.00
Account Payable Rp 1,750,000.00
31 Supplies Expense Rp 2,175,000.00

Nama Perkiraan : Equipment

Date Note Ref Debet Credit

15 Account Payable Rp 28,300,000.00

Nama Perkiraan : Account Payable
Date Note Ref Debet Credit

9 Supplies Rp 1,750,000.00
15 Equipment Rp 28,300,000.00

Nama Perkiraan : Bank Loan

Date Note Ref Debet Credit

6 Cash Rp 350,000,000.00

Nama Perkiraan : Equity

Date Note Ref Debet Credit

1 Cash Rp 350,000,000.00

Nama Perkiraan : Service Revenue

Date Note Ref Debet Credit

17 Account Receivable Rp 71,500,000.00

22 Cash Rp 95,000,000.00

Nama Perkiraan : Sallaries Expense

Date Note Ref Debet Credit

25 cash Rp 30,000,000.00

Nama Perkiraan : Office Supplies Expense

Date Note Ref Debet Credit

31 Supplies Rp 2,175,000.00

Nama Perkiraan : Utility Expense

Date Note Ref Debet Credit

30 Cash Rp 1,250,000.00
 1001
Saldo
Debet Credit
Rp 350,000,000.00
Rp 290,000,000.00
Rp 267,500,000.00
Rp 617,500,000.00
Rp 615,750,000.00
Rp 710,750,000.00
Rp 680,750,000.00
Rp 679,500,000.00
Rp 679,500,000.00

No Perkiraan : 1002
Saldo
Debet Credit
Rp 71,500,000.00

No Perkiraan : 1003
Saldo
Debet Credit
Rp 60,000,000.00
Rp 60,000,000.00

No Perkiraan : 1004
Saldo
Debet Credit
Rp 22,500,000.00
Rp 22,500,000.00

No Perkiraan : =1201
Saldo
Debet Credit
Rp 1,750,000.00
Rp 3,500,000.00
Rp 1,325,000.00
Rp 1,325,000.00

No Perkiraan : 1202
Saldo
Debet Credit
Rp 28,300,000.00
Rp 28,300,000.00

No Perkiraan : 2001
Saldo
Debet Credit
Rp 1,750,000.00
Rp 30,050,000.00
Rp 30,050,000.00

No Perkiraan : 2002
Saldo
Debet Credit
Rp 350,000,000.00

No Perkiraan : 3001
Saldo
Debet Credit
Rp 350,000,000.00

No Perkiraan : 4001
Saldo
Debet Credit
Rp 71,500,000.00
Rp 166,500,000.00
Rp 166,500,000.00

No Perkiraan : 5001
Saldo
Debet Credit
Rp 30,000,000.00

No Perkiraan : 5002
Saldo
Debet Credit
Rp 2,175,000.00

No Perkiraan : 5003
Saldo
Debet Credit
Rp 1,250,000.00
 Trial Balance
Sudirman Syahid
August, 31 2021
No kode Account Debet Credit
1001 Cash Rp 679,500,000.00
1002 Account Receivable Rp 71,500,000.00
1003 Prepaid Office Rent Rp 60,000,000.00
1004 Prepaid Rent Car Rp 22,500,000.00
1201 Supplies Rp 1,325,000.00
1202 Equipment Rp 28,300,000.00
2001 Account Payable Rp 30,050,000.00
2002 Bank Loan Rp 350,000,000.00
3001 Equity Rp 350,000,000.00
4001 Service Revenue Rp 166,500,000.00
5001 Salaries Expense Rp 30,000,000.00
5002 Supplies Expense Rp 2,175,000.00
5003 Utility Expense Rp 1,250,000.00

Total Rp 896,550,000.00 Rp 896,550,000.00