PERUSAHAAN ANGKUTAN REYHAN

PENCATATAN TRANSAKSI DALAM BENTUK PERSAMAAN AKUNTANSI

Assets Liabilities Capital

No Cash Account Supplies Delivery Accumulated Total Accounts Salaries Income Tax Arya Total
Receivable Equipment Depreciation Payable Payable Payable Capital
a 800,000,000 800,000,000
b -300,000,000 750,000,000 450,000,000
500,000,000 750,000,000 1,250,000,000 450,000,000 800,000,000 1,250,000,000
c 1,500,000 1,500,000
500,000,000 1,500,000 750,000,000 1,251,500,000 451,500,000 800,000,000 1,251,500,000
d -200,000,000 -200,000,000
300,000,000 1,500,000 750,000,000 1,051,500,000 251,500,000 800,000,000 1,051,500,000
e -1,900,000 -1,900,000
298,100,000 1,500,000 750,000,000 1,049,600,000 251,500,000 798,100,000 1,049,600,000
f 9,000,000 9,000,000
307,100,000 1,500,000 750,000,000 1,058,600,000 251,500,000 807,100,000 1,058,600,000
g -800,000 -800,000
306,300,000 1,500,000 750,000,000 1,057,800,000 251,500,000 806,300,000 1,057,800,000
h 6,000,000 6,000,000
306,300,000 6,000,000 1,500,000 750,000,000 1,063,800,000 251,500,000 812,300,000 1,063,800,000
i -400,000 -400,000
305,900,000 6,000,000 1,500,000 750,000,000 1,063,400,000 251,500,000 811,900,000 1,063,400,000
j -2,200,000 -2,200,000
303,700,000 6,000,000 1,500,000 750,000,000 1,061,200,000 251,500,000 809,700,000 1,061,200,000
k 5,000,000 -5,000,000
308,700,000 1,000,000 1,500,000 750,000,000 1,061,200,000 251,500,000 809,700,000 1,061,200,000
l -1,500,000 -1,500,000
307,200,000 1,000,000 1,500,000 750,000,000 1,059,700,000 250,000,000 809,700,000 1,059,700,000
m -900,000 -900,000
306,300,000 1,000,000 1,500,000 750,000,000 1,058,800,000 250,000,000 808,800,000 1,058,800,000
n 9,000,000 9,000,000
315,300,000 1,000,000 1,500,000 750,000,000 1,067,800,000 250,000,000 817,800,000 1,067,800,000
o -600,000 -600,000
314,700,000 1,000,000 1,500,000 750,000,000 1,067,200,000 250,000,000 817,200,000 1,067,200,000
p -2,500,000 -2,500,000
312,200,000 1,000,000 1,500,000 750,000,000 1,064,700,000 250,000,000 814,700,000 1,064,700,000
q -1,200,000 -1,200,000
312,200,000 1,000,000 300,000 750,000,000 1,063,500,000 250,000,000 813,500,000 1,063,500,000
r -3,000,000 -3,000,000
312,200,000 1,000,000 300,000 750,000,000 -3,000,000 1,060,500,000 250,000,000 810,500,000 1,060,500,000
s 600,000 -600,000
312,200,000 1,000,000 300,000 750,000,000 -3,000,000 1,060,500,000 250,000,000 600,000 809,900,000 1,060,500,000
t 620,000 -620,000
312,200,000 1,000,000 300,000 750,000,000 -3,000,000 1,060,500,000 250,000,000 600,000 620,000 809,280,000 1,060,500,000
 Notasi

Rent Expense

Fares Earned

Utilities Expense

Fares Earned

Miscellaneous Expense

Salaries Expense

Repair Expense

Fares Earned

Utilities Expense

Reyhan Drawing

Supplies Expense

Depreciation Expense

Salaries Expense

Income Tax
JS 1.1
 PERUSAHAAN ANGKUTAN REYHAN
INCOME STATEMENT
31 JANUARI 2021

REVENUE :
Fares Earned 24,000,000
TOTAL REVENUE 24,000,000

EXPENSES :
Rent Expense -1,900,000
Utilities Expense -1,400,000
Miscellaneous Expense -400,000
Salaries Expense -2,800,000
Repair Expense -900,000
Supplies Expense -1,200,000
Depreciation Expense -3,000,000
TOTAL EXPENSES -11,600,000
NET INCOME BEFORE TAX 12,400,000
Income Tax -620,000
NET INCOME AFTER TAX 11,780,000

JS 1.2

PERUSAHAAN ANGKUTAN REYHAN

CAPITAL STATEMENT
31 JANUARI 2021

Reyhan's Capital (January 01) 800,000,000

Net Income 11,780,000

Reyhan's Drawing -2,500,000
Increase in Capital 9,280,000
Reyhan's Capital (January 31) 809,280,000

JS 1.3

PERUSAHAAN ANGKUTAN REYHAN

STATEMENT OF FINANCIAL POSITION
31 JANUARI 2021

ASSETS
CURRENT ASSETS
Cash 312,200,000
Account Receivable 1,000,000
Supplies 300,000
TOTAL CURRENT ASSETS 313,500,000
FIXED ASSETS
Delivery Equipment 750,000,000
Accumulated Depreciation -3,000,000
TOTAL FIXED ASSETS 747,000,000
TOTAL ASSETS 1,060,500,000

LIABILITIES
CURRENT LIABILITIES
Account Payable 250,000,000
Salaries Payable 600,000
Income Tax Payable 620,000
TOTAL CURRENT LIABILITIES 251,220,000

OWNER'S EQUITY
Reyhan's Capital 809,280,000
TOTAL OWNER'S EQUITY 809,280,000
TOTAL LIABILITIES & EQUITY 1,060,500,000

JS 1.4

PERUSAHAAN ANGKUTAN REYHAN

STATEMENT OF CASH FLOW
31 JANUARI 2021

CASH FLOW FROM OPERATING ACTIVITIES

Cash receipts :
Fares Earned 18,000,000
Account Receivable 5,000,000
Cash Receipts from Operating Activities 23,000,000

Cash Payments :
Account Payable -201,500,000
Rent Expense -1,900,000
Utilities Expense -800,000
Miscellaneous Expense -400,000
Salaries Expense -2,200,000
Repair Expense -900,000
Utilities Expense -600,000
Cash Payments from Operating Activities -208,300,000
Net cash provided by operating activities -185,300,000

CASH FLOW FROM INVESTING ACTIVITIES

Cash Payments :
Delivery Equipment -300,000,000
-300,000,000

CASH FLOW FROM FINANCING ACTIVITIES

Cash Payments :
Reyhan's Drawing -2,500,000
-2,500,000
Decrease in cash -487,800,000
Cash at Jan, 01 800,000,000
Cash at Jan, 31 312,200,000

JS 1.5