persamaan dasar akuntansi

tgl harta = utang modal

kas/bank perkap perlat
1 200,000,000 200,000,000
2 (120,000,000) 120,000,000
saldo 80,000,000 120,000,000 200,000,000
3 2,000,000 2,000,000
saldo 80,000,000 2,000,000 120,000,000 2,000,000 200,000,000
4 (1,200,000) (1,200,000)
saldo 78,800,000 2,000,000 120,000,000 800,000 200,000,000
5 16,500,000 16,500,000
saldo 95,300,000 2,000,000 120,000,000 800,000 216,500,000
6 (5,400,000) (5,400,000)
(1,600,000) (1,600,000)
(500,000) (500,000)
saldo 87,800,000 2,000,000 120,000,000 800,000 209,000,000
7 (1,100,000) (1,100,000)
saldo 87,800,000 900,000 120,000,000 800,000 207,900,000
8 (2,000,000) (2,000,000)
saldo 87,800,000 900,000 118,000,000 800,000 205,900,000
9 (1,500,000) (1,500,000)
saldo 86,300,000 900,000 118,000,000 800,000 204,400,000

205,200,000 205,200,000

klinik pratama husada

laporan laba rugi
per 30 april 2017

pendapatan jasa 16,500,000

beban-beban
beban listrik,air (1,600,000)
beban gaji upah (5,400,000)
beban telepon (500,000)
beban perkap (1,100,000)
beban penyusutan perlat (2,000,000)
(10,600,000)
Laba 5,900,000

klinik pratama husada

laporan perubahan modal
per 30 april 2017
modal awal 200,000,000

laba/rugi 5,900,000
prive (1,500,000)
4,400,000
modal akhir 204,400,000

klinik pratama husada

neraca
per 30 april 2017

kas 86,300,000 utang usaha 800,000

perlengkapan 900,000
peralatan 120,000,000 modal akhir 204,400,000
akm peny peralat (2,000,000)

jumlah aktiva 205,200,000 jumlah passiva 205,200,000

klinik pratama husada

laporan arus kas
per 30 april

arus kas masuk

investasi pemilik 200,000,000
pendapatan jasa 16,500,000
jumlah 216,500,000

arus kas keluar

pembelian peralatan 120,000,000
pembayaran hutang 1,200,000
beban listrik,air 1,600,000
beban telepon 500,000
beban gaji 5,400,000
prive 1,500,000
jumlah 130,200,000
arus kas bersih 86,300,000
ket

modal awal

pendapatan

beban gaji
beban listrik air
beban telepom

beban perkap

beban penyusutan

prive