Aset = Liabilitas + Ekuitas

Perlengkapan Peralatan Utang

Tgl Kas Piutang Usaha Kantor Bengkel Usaha/Bank
May-15
1 Rp 25,000,000
Rp 25,000,000 Rp - Rp - Rp - Rp -
2 Rp (2,000,000) Rp 2,000,000
Rp 23,000,000 Rp - Rp 2,000,000 Rp - Rp -
4 Rp (600,000)
Rp 22,400,000 Rp - Rp 2,000,000 Rp - Rp -
9 Rp 750,000 Rp 750,000
Rp 22,400,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000
10 Rp 850,000
Rp 23,250,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000
15 Rp 1,000,000 Rp 1,150,000
Rp 24,250,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
16 Rp (250,000)
Rp 24,000,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
18 Rp (150,000)
Rp 23,850,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
20 Rp (345,000)
Rp 23,505,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
21 Rp 75,000
Rp 23,580,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
27 Rp (125,000)
Rp 23,455,000 Rp 1,150,000 Rp 2,000,000 Rp 750,000 Rp 750,000
30 Rp 1,150,000 Rp (1,150,000)
Rp 24,605,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000

Rp 24,605,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000

Rp 24,605,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000

Rp 24,605,000 Rp - Rp 2,000,000 Rp 750,000 Rp 750,000

Rp 27,355,000 Rp 27,355,000
 Modal Tuan Keterangan
Sena

Rp 25,000,000 modal awal

Rp 25,000,000

Rp 25,000,000
Rp (600,000) beban sewa
Rp 24,400,000

Rp 24,400,000
Rp 850,000 pendapatan jasa
Rp 25,250,000
Rp 2,150,000 pendapatan jasa
Rp 27,400,000
Rp (250,000) prive
Rp 27,150,000
Rp (150,000) beban rupa2
Rp 27,000,000
Rp (345,000) beban gaji
Rp 26,655,000
Rp 75,000 pendpatn komisi
Rp 26,730,000
Rp (125,000) biaya iklan
Rp 26,605,000

Rp 26,605,000

Rp 26,605,000

Rp 26,605,000

Rp 26,605,000
,355,000
 JURNAL UMUM
"RAPIH" REPARASI
PER 31 MEI 2015

Tanggal Keterangan Ref Debit Kredit

May-15 1 Kas 101 Rp 25,000,000
Modal Tn Bachtiar 301 Rp 25,000,000

2 Perlengkapan 103 Rp 2,000,000

Kas 101 Rp 2,000,000

4 Beban Sewa 501 Rp 600,000

Kas 101 Rp 600,000

9 Peralatan 111 Rp 750,000

Utang usaha 201 Rp 750,000

10 Kas 101 Rp 850,000

Pendapatan Usaha 401 Rp 850,000

15 Kas 101 Rp 1,000,000

Piutang Usaha 102 Rp 1,150,000
Pendapatan Usaha 401 Rp 2,150,000

16 Prive 302 Rp 250,000

Kas 101 Rp 250,000

18 Beban macam2 502 Rp 150,000

Kas 101 Rp 150,000

20 Beban Gaji 503 Rp 345,000

Kas 101 Rp 345,000

21 Kas 101 Rp 75,000

Pendapatan Komisi 402 Rp 75,000

27 Beban Iklan 504 Rp 125,000

Kas 101 Rp 125,000

30 Kas 101 Rp 1,150,000

Piutang Usaha 102 Rp 1,150,000

Jumlah Rp 33,445,000 Rp 33,445,000

 BUKU BESAR (LEDGER)

KAS
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 1 Jurnal Umum 1 Rp 25,000,000 Rp 25,000,000
2 Jurnal Umum 1 Rp 2,000,000 Rp 23,000,000
4 Jurnal Umum 1 Rp 600,000 Rp 22,400,000
10 Jurnal Umum 1 Rp 850,000 Rp 23,250,000
15 Jurnal Umum 1 Rp 1,000,000 Rp 24,250,000
16 Jurnal Umum 1 Rp 250,000 Rp 24,000,000
18 Jurnal Umum 1 Rp 150,000 Rp 23,850,000
20 Jurnal Umum 1 Rp 345,000 Rp 23,505,000
21 Jurnal Umum 1 Rp 75,000 Rp 23,580,000
27 Jurnal Umum 1 Rp 125,000 Rp 23,455,000
30 Jurnal Umum 1 Rp 1,150,000 Rp 24,605,000

PIUTANG
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 15 Jurnal Umum 1 Rp 1,150,000 Rp 1,150,000
May-15 30 Jurnal Umum 1 Rp 1,150,000 Rp -

PERLENGKAPAN
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 2 Jurnal Umum 1 Rp 2,000,000 Rp 2,000,000
 PERALATAN
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 9 Jurnal Umum 1 Rp 7,500,000 Rp 750,000

HUTANG
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 9 Jurnal Umum 1 Rp 750,000

MODAL
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 1 Jurnal Umum 1 Rp 25,000,000

PRIVE
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 16 Jurnal Umum 1 Rp 250,000 Rp 250,000

PENDAPATAN USAHA
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
 May-15 10 Jurnal umum 1 Rp 850,000
15 Jurnal umum 1 Rp 2,150,000

PENDAPATAN KOMISI
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 21 Jurnal Umum 1 Rp 75,000

BEBAN SEWA
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 4 Jurnal Umum 1 Rp 600,000 Rp 600,000

BEBAN MACAM2
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 18 Jurnal Umum 1 Rp 150,000 Rp 150,000

BEBAN GAJI
Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 20 Jurnal Umum 1 Rp 345,000 Rp 345,000

BEBAN IKLAN
 Saldo
Tanggal Uraian Ref Debit Kredit
Debit
May-15 27 Jurnal Umum 1 Rp 125,000 Rp 125,000
 101
Saldo
Kredit

102
Saldo
Kredit

103
Saldo
Kredit
 111
Saldo
Kredit

201
Saldo
Kredit
Rp 750,000

301
Saldo
Kredit
Rp 25,000,000

302
Saldo
Kredit

401
Saldo
Kredit
 Rp 850,000
Rp 3,000,000

402
Saldo
Kredit
Rp 75,000

501
Saldo
Kredit

502
Saldo
Kredit

503
Saldo
Kredit

504
Saldo
Kredit
 "RAPIH" REPARASI
NERACA SALDO
PER 31 MEI 2015

No. Akun Nama Akun Debit Kredit

101 Kas Rp 24,605,000
102 Piutang Rp -
103 Perlengkapan Rp 2,000,000
111 Peralatan Rp 750,000
201 Hutang Rp 750,000
301 Modal Rp 25,000,000
302 Prive Rp 250,000
401 Pendapatan Usaha Rp 3,000,000
402 Pendapatan Komisi Rp 75,000
501 Beban Sewa Rp 600,000
502 Beban Macam2 Rp 150,000
503 Beban Gaji Rp 345,000
504 Beban Iklan Rp 125,000
Jumlah Rp 28,825,000 Rp 28,825,000
 "RAPIH" REPARASI
KERTAS KERJA
PER 31 MEI 2015

Neraca Saldo Ayat Jurnal Penyesuaian (AJP)

No. Keterangan
Akun
D K D K
101 Kas Rp 24,605,000
102 Piutang Rp -
103 Perlengkapan Rp 2,000,000
111 Peralatan Rp 750,000
201 Hutang Rp 750,000
301 Modal Rp 25,000,000
302 Prive Rp 250,000
401 Pendapatan Usaha Rp 3,000,000
402 Pendapatan Komisi Rp 75,000
501 Beban Sewa Rp 600,000
502 Beban Macam2 Rp 150,000
503 Beban Gaji Rp 345,000
504 Beban Iklan Rp 125,000

Jumlah Rp 28,825,000 Rp 28,825,000

"RAPIH" REPARASI
KERTAS KERJA
PER 31 MEI 2015

Neraca Disesuaikan Laba/Rugi Neraca

D K D K D K
Rp 24,605,000 Rp - Rp - Rp - Rp 24,605,000 Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp 2,000,000 Rp - Rp - Rp - Rp 2,000,000 Rp -
Rp 750,000 Rp - Rp - Rp - Rp 750,000 Rp -
Rp - Rp 750,000 Rp - Rp - Rp - Rp 750,000
Rp - Rp 25,000,000 Rp - Rp - Rp - Rp 25,000,000
Rp 250,000 Rp - Rp - Rp - Rp 250,000 Rp -
Rp - Rp 3,000,000 Rp - Rp 3,000,000 Rp - Rp -
Rp - Rp 75,000 Rp - Rp 75,000 Rp - Rp -
Rp 600,000 Rp - Rp 600,000 Rp - Rp - Rp -
Rp 150,000 Rp - Rp 150,000 Rp - Rp - Rp -
Rp 345,000 Rp - Rp 345,000 Rp - Rp - Rp -
Rp 125,000 Rp - Rp 125,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp 28,825,000 Rp 28,825,000 Rp 1,220,000 Rp 3,075,000 Rp 27,605,000 Rp 25,750,000
Rp 1,855,000 Rp 1,855,000
Rp 3,075,000 Rp 3,075,000 Rp 27,605,000 Rp 27,605,000
 "RAPIH" REPARASI
LAPORAN LABA/RUGI
PER 31 MEI 2015

Pendapatan
Pendapatan Jasa Rp 3,000,000
Pendapatan Komisi Rp 75,000
Jumlah Pendapatan Rp 3,075,000

Beban
Beban Sewa Rp 600,000
Beban Gaji Rp 345,000
Beban Iklan Rp 125,000
Beban Macam2 Rp 150,000
Jumlah Beban Rp 1,220,000
Laba Bersih Rp 1,855,000

"RAPIH" REPARASI
LAPORAN LABA/RUGI
PER 31 MEI 2015

Pendapatan Operasional
Pendapatan Jasa Rp 3,000,000

Beban Operasional
Beban Sewa Rp 600,000
Beban Gaji Rp 345,000
Beban Iklan Rp 125,000
Beban Macam2 Rp 150,000
Jumlah Beban Operasional Rp 1,220,000
Laba Bersih Operasional Rp 1,780,000

Pendapatan Non Operasional

Pendapatan Komisi Rp 75,000

Beban Non Operasional

Beban Bunga Rp -
Laba Bersih Non Operasional Rp 75,000
Laba Bersih Rp 1,855,000
 "RAPIH" REPARASI
LAPORAN PERUBAHAN EKUITAS
PER 31 MEI 2015

Ekuitas 1 Mei 2015 Rp 25,000,000

Menambah/Mengurang
Laba Bersih Rp 1,855,000
Prive Rp (250,000)
Rp 1,605,000
Ekuitas 31 Mei 2015 Rp 26,605,000
 "RAPIH" REPARASI
NERACA
PER 31 MEI 2015

ASSET LIABILITAS DAN EKUITAS

ASSET LANCAR LIABILITAS
Kas Rp 24,605,000 Hutang Rp 750,000
Piutang Rp -
Perlengkapan Rp 2,000,000
Jumlah Asset Lancar Rp 26,605,000 Jumlah liabilitas Rp 750,000

ASSET TETAP EKUITAS

Peralatan Rp 750,000 Modal Rp 26,605,000

Jumlah Asset Tetap Rp 750,000 Jumlah Ekuitas Rp 26,605,000

Jumlah Asset Rp 27,355,000 Jumlah Liabilitas + Ekuitas Rp 27,355,000