Persamaan Akutansi

Periode APRIL 2015

Aktiva(Harta) Passiva Pendapatan Beban Prive
Tanggal Keterangan
Kas Perlengkapan Peralatan Piutang Usaha Utang Modal Sigit Utang Bank Pendapatan Beban Sewa Beban Iklan Beban Asuransi Beban Listrik Air &TLPN Beban Gaji Beban Perlengkapan Prive Sigit

1 Rp 25,000,000.00 Rp 25,000,000.00 Modal usaha

2 Rp 4,000,000.00 Rp 4,000,000 Sewa Gedung
Rp 21,000,000.00 Rp - Rp 25,000,000.00 Rp 4,000,000
3 Rp 10,000,000.00 Rp 10,000,000.00 Peralatan Arsitek
Rp 21,000,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 4,000,000
4 Rp 750,000.00 Rp 750,000.00 Perlengkapan
Rp 20,250,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 4,000,000
5 Rp 250,000.00 Rp 250,000 Iklan
Rp 20,000,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 4,000,000 Rp 250,000
6 Rp 3,500,000.00 Rp 3,500,000 Pendapatan
Rp 23,500,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 3,500,000 Rp 4,000,000 Rp 250,000
7 Rp 10,000,000.00 Rp 10,000,000 Pinjam Bank
Rp 33,500,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 3,500,000 Rp 4,000,000 Rp 250,000
8 Rp 1,000,000.00 Rp 1,000,000 Asuransi
Rp 32,500,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 3,500,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000
9 Rp 17,500,000.00 Rp 17,500,000 Pendapatan
Rp 50,000,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 21,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000
10 Rp 1,250,000.00 Rp 1,250,000 Listrik Air & TLPN
Rp 48,750,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 10,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 21,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000
11 Rp 5,000,000.00 Rp 5,000,000.00 Bayar Utang
Rp 43,750,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp - Rp 5,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 21,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000
12 Rp 8,000,000.00 Rp 8,000,000 Pendapatan
Rp 43,750,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp 8,000,000.00 Rp 5,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 29,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000
13 Rp 4,000,000.00 Rp 4,000,000 Gaji Karyawan
Rp 39,750,000.00 Rp 750,000.00 Rp 10,000,000.00 Rp 8,000,000.00 Rp 5,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 29,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000 Rp 4,000,000
14 Rp 500,000.00 Rp 500,000 Perlengkapan Terpakai
Rp 39,750,000.00 Rp 250,000.00 Rp 10,000,000.00 Rp 8,000,000.00 Rp 5,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 29,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000 Rp 4,000,000 Rp 500,000
15 Rp 1,000,000.00 Rp 1,000,000 Prive
Total Rp 38,750,000.00 Rp 250,000.00 Rp 10,000,000.00 Rp 8,000,000.00 Rp 5,000,000.00 Rp 25,000,000.00 Rp 10,000,000 Rp 29,000,000 Rp 4,000,000 Rp 250,000 Rp 1,000,000 Rp 1,250,000 Rp 4,000,000 Rp 500,000 Rp 1,000,000
Total Rp 57,000,000.00 Rp 69,000,000.00 Rp 12,000,000
Balance Rp 57,000,000.00 Rp 57,000,000.00

Pesona Sejati Service Laporan Keuangan 2.3

Jurnal Umum SETIA JAYA ARSITEK
Sep-15 Laba rugi Farel Nandana Gustin
TGL Keterangan D (Rp) K (Rp) Apr-15 2023220030
1 Kas/Bank + Praktikum akuntansi
Modal Pemilik ( + Pendapatan Rp 29,000,000 Pertemuan 2
2 Biaya sewa +
Kas/Bank (menurunkan aset) - Beban Beban :
3 Peralatan Kantor (menambah aset) + Beban Sewa Rp 4,000,000
Hutang Usaha (menambah kewajiban) + Beban Perlengkapan Rp 250,000
4 Perlengkapan Kantor (menambah aset) + Beban Iklan Rp 1,000,000
Kas/Bank - Beban Gaji Rp 1,250,000
5 Kas + Beban Asuransi Rp 4,000,000
Pendapatan Jasa + Beban Listrik Air &TLPN Rp 500,000
6 Kas + Total Beban Rp 11,000,000
Hutang bank - Laba Bersih Rp 18,000,000
7 Beban air, listrik & telepon +
Kas -
8 Piutang Usaha +
Pendapatan Jasa - SETIA JAYA ARSITEK
9 Beban Gaji + Laporan Perubahan Ekuitas
Kas - Apr-15
10 Prive +
Kas - Modal Sigit Arya 1 april 2015 Rp 25,000,000

Dian Tunggal ekspress Laba Bersih Rp 18,000,000

Jurnal Umum Prive Sigit Rp 1,000,000
Oktober 2015 Rp 17,000,000
3.3 Modal Akhir Sigit Rp 42,000,000
TGL Keterangan D (Rp) K (Rp)

1 Kas Rp 50,000,000
Kendaraan Rp 15,000,000 SETIA JAYA ARSITEK
Modal Kesuma Atmaja Rp 65,000,000 Laporan Posisi Keuangan
Apr-15
2 Beban sewa Rp 2,500,000
Kas Rp 2,500,000 Asset Passiva
Asset Lancar : Kewajiban :
3 Perlengkapan Rp 450,000 Kas Rp 38,750,000 Utang Usaha Rp 5,000,000
Peralatan Kantor Rp 5,250,000 Perlengkapan Rp 250,000 Utang Bank Rp 10,000,000
Utang Rp 5,700,000 Piutang Usaha Rp 8,000,000 Total Hutang Rp 15,000,000
Total asset lancar Rp 47,000,000
4 Kas Rp 8,750,000 Asset Tetap : Ekuitas :
Pendapatan Rp 8,750,000 Peralatan Rp 10,000,000 Rp 10,000,000 Modal Akhir sigit Rp 42,000,000
Total Asset Rp 57,000,000 Total Passiva Rp 57,000,000
5 Beban iklan Rp 250,000
Kas Rp 250,000 Laporan Keuangan 3.3
Dian Tunggal Express
6 Beban asuransi Rp 400,000 Laba rugi
Kas Rp 400,000 Oktober 2015 Dian Tunggal Express
Laporan Posisi Keuangan
7 Beban operasional kendaraan Rp 350,000 Pendapatan Rp 20,250,000 Oktober 2015
Kas Rp 350,000
Beban Beban : Asset Passiva
8 Kas Rp 25,000,000 Beban Sewa Rp 2,500,000 Asset Lancar : Kewajiban :
Utang Bank Rp 25,000,000 Beban Perlengkapan Rp 400,000 Kas Rp 75,400,000 Utang Usaha Rp 5,250,000
Beban Iklan Rp 250,000 Perlengkapan Rp 50,000 Utang Bank Rp 25,000,000
9 Piutang usaha Rp 11,500,000 Beban Gaji Rp 2,550,000 Piutang Usaha Rp 11,500,000 Total Hutang Rp 30,250,000
Pendapatan Rp 11,500,000 Beban Asuransi Rp 400,000 Total asset lancar Rp 86,950,000
Beban operasional kendaraan Rp 350,000 Asset Tetap : Ekuitas :
10 Beban utilitas Rp 850,000 Beban utilitas Rp 850,000 Peralatan Rp 5,250,000 Modal akhir Kesuma Atmaja Rp 76,950,000
Kas Rp 850,000 Total Beban Rp 7,300,000 Kendaraan Rp 15,000,000
Laba Bersih Rp 12,950,000 Total ASSET TETAP Rp 20,250,000
11 Utang Rp 450,000 Total Asset Rp 107,200,000 Total Passiva Rp 107,200,000
Kas Rp 450,000
Dian Tunggal Express
12 Beban gaji dan operasional Rp 2,550,000 Laporan Perubahan Ekuitas
Kas Rp 2,550,000 Oktober 2015

13 Beban perlengkapan Rp 400,000 Modal Kesuma 1 Oktober 2015 Rp 65,000,000

Perlengkapan Rp 400,000
Laba Bersih Rp 12,950,000
14 Prive Kesuma Atmaja Rp 1,000,000 Prive Kesuma Atmaja Rp 1,000,000
Kas Rp 1,000,000 Rp 11,950,000
Modal Akhir Kesuma Atmaja Rp 76,950,000
Total Rp 124,700,000 Rp 124,700,000