TRAVEL Nn.

SINTA
PERSAMAAN AKUNTANSI
PER 30 SEPTEMBER 2001

No Aktiva
Kas Piutang Usaha Perlengkapan
1 IDR 20,000,000.00
2 IDR (450,000.00)
IDR 19,550,000.00
3 IDR (2,500,000.00)
IDR 17,050,000.00
4 IDR (250,000.00)
IDR 16,800,000.00
5 IDR (750,000.00) IDR 750,000.00
IDR 16,050,000.00
6 IDR 1,000,000.00 IDR 10,000,000.00
IDR 17,050,000.00
7 IDR (1,400,000.00)
IDR 15,650,000.00
8 IDR 10,000,000.00 IDR (10,000,000.00)
IDR 25,650,000.00
9 IDR (250,000.00)
IDR 25,400,000.00 IDR - IDR 750,000.00
TOTAL IDR 28,650,000.00
 TRAVEL Nn.SINTA
PERSAMAAN AKUNTANSI
PER 30 SEPTEMBER 2001

Pasiva Keterangan
Peralatan Utang Usaha Modal
IDR 20,000,000.00 Modal Investasi
IDR (450,000.00) Beban Sewa
IDR 19,550,000.00
IDR 2,500,000.00 Beban Peralatan

IDR (250,000.00) Beban Iklan

IDR 19,300,000.00
Beban Kantor

IDR 11,000,000.00 Pendapatan Jasa

IDR 30,300,000.00
IDR (1,400,000.00) Beban Gaji
IDR 28,900,000.00
Pendapatan Piutang

IDR (250,000.00) Prive Sinta

IDR 2,500,000.00 IDR 28,650,000.00
28,650,000.00 IDR 28,650,000.00
 TRAVEL SINTA
JURNAL UMUM
PER SEPTEMBER 2001

No Nama Akun Debet Kredit

1 Kas IDR 20,000,000.00
Modal IDR 20,000,000.00
2 Beban Sewa IDR 450,000.00
Kas IDR 450,000.00
3 Peralatan Kantor IDR 2,500,000.00
Kas IDR 2,500,000.00
4 Beban iklan IDR 250,000.00
Kas IDR 250,000.00
5 Perlengkapan Kantor IDR 750,000.00
Kas IDR 750,000.00
6 Kas IDR 1,000,000.00
Piutang IDR 10,000,000.00
Pendapatan Jasa IDR 11,000,000.00
7 Beban Gaji IDR 1,400,000.00
Kas IDR 1,400,000.00
8 Kas IDR 10,000,000.00
Piutang IDR 10,000,000.00
9 Prive IDR 250,000.00
Kas IDR 250,000.00
Total IDR 46,600,000.00 IDR 46,600,000.00
 TRAVEL Nn.SINTA
BUKU BESAR
PER SEPTEMBER 2001

Kas
No Keterangan Debit Kredit Saldo
1 Saldo Awal IDR 20,000,000.00 IDR 20,000,000.00
2 Beban Sewa IDR 450,000.00 IDR 19,550,000.00
3 Peralatan Kantor IDR 2,500,000.00 IDR 17,050,000.00
4 Beban Iklan IDR 250,000.00 IDR 16,800,000.00
5 Perlengkapan Kantor IDR 750,000.00 IDR 16,050,000.00
6 Pendapatan Jasa IDR 1,000,000.00 IDR 17,050,000.00
7 Beban gaji IDR 1,400,000.00 IDR 15,650,000.00
8 Pembayaran Piutang IDR 10,000,000.00 IDR 25,650,000.00
9 Prive Nn.Sinta IDR 250,000.00 IDR 25,400,000.00
Saldo Akhir IDR 25,400,000.00

Piutang Usaha
No Keterangan Debit Kredit Saldo
6 Piutang Usaha IDR 10,000,000.00 IDR 10,000,000.00
8 Piutang Usaha IDR 10,000,000.00 IDR 10,000,000.00
SALDO AKHIR IDR -

Perlengkapan
No Keterangan Debit Kredit Saldo
5 Perlengkapan Kantor IDR 750,000.00 IDR 750,000.00

SALDO AKHIR IDR 750,000.00

Peralatan
No Keterangan Debit Kredit Saldo
3 Peralatan Kantor IDR 2,500,000.00 IDR 2,500,000.00

SALDO AKHIR IDR 2,500,000.00

Modal Nn.Sinta
No Keterangan Debit Kredit Saldo
1 Modal Nn.Sinta IDR 20,000,000.00 IDR 20,000,000.00
 SALDO AKHIR IDR 20,000,000.00

Prive
No Keterangan Debit Kredit Saldo
9 Prive Nn.Sinta IDR 250,000.00 IDR 250,000.00

SALDO AKHIR IDR 250,000.00

Pendapatan Jasa
No Keterangan Debit Kredit Saldo
6 Pendapatan Jasa IDR 11,000,000.00 IDR 11,000,000.00

SALDO AKHIR IDR 11,000,000.00

Beban Iklan
No Keterangan Debit Kredit Saldo
4 Beban Iklan IDR 250,000.00 IDR 250,000.00

SALDO AKHIR IDR 250,000.00

Beban Sewa
No Keterangan Debit Kredit Saldo
2 Beban Sewa IDR 450,000.00 IDR 450,000.00

SALDO AKHIR IDR 450,000.00

Beban gaji
No Keterangan Debit Kredit Saldo
7 Beban Gaji IDR 1,400,000.00 IDR 1,400,000.00

SALDO AKHIR IDR 1,400,000.00

 TRAVEL Nn.SINTA
NERACA SALDO
PER SEPTEMBER 2001

Nama Akun Debit Kredit

Kas IDR 25,400,000.00
Perlengkapan Kantor IDR 750,000.00
Peralatan Kantor IDR 2,500,000.00
Modal Nn.Sinta IDR 20,000,000.00
Prive Nn.Sinta IDR 250,000.00
Pendapatan Jasa IDR 11,000,000.00
Beban Iklan IDR 250,000.00
Beban sewa IDR 450,000.00
Beban Gaji IDR 1,400,000.00
Total IDR 31,000,000.00 IDR 31,000,000.00
 TRAVEL Nn.SINTA
LAPORAN LABA RUGI
PER SEPTEMBER 2001

Pendapatan Operasional
Pendapatan Jasa IDR 11,000,000.00
Jumlah Pendapatan IDR 11,000,000.00

Beban Usaha
Beban Iklan IDR 250,000.00
Beban Sewa IDR 450,000.00
Beban Gaji IDR 1,400,000.00
Jumlah Beban IDR 2,100,000.00

Laba Bersih IDR 8,900,000.00

 TRAVEL Nn.SINTA
LAPORAN PERUBAHAN MODAL
PER SEPTEMBER 2001

Modal Awal Nn.Sinta 1 Sep 2001 IDR 20,000,000.00

Laba Bersih IDR 8,900,000.00
Prive Nn.Sinta IDR 250,000.00

Penambahan Modal IDR 8,650,000.00

Modal Akhir Nn.Sinta 2001 IDR 28,650,000.00

 TRAVEL Nn.SINTA
NERACA
PER 30 SEPTEMBER 3023

AKTIVA Kewajiban & Modal

Aktiva Lancar Modal
Kas 25,400,000.00 Modal Nn.Sinta 28,650,000.00
Piutang Usaha
Perlengkapan 750,000.00
Peralatan Kantor 2,500,000.00
Jumlah Aktiva Lancar 28,650,000.00

Jumlah Aktiva 28,650,000.00 Jumlah Kewajiban dan Modal 28,650,000.00