1/1/2016 Kas 5,000,000

Modal 5,000,000
1/1/2016 Peralatan Kantor 10,000,000
Kas 10,000,000
1/1/2016 Sewa dibayar dimuka 4,500,000
Kas 4,500,000
1/3/2016 Piutang Jasa 10,000,000
Pendapatan Jasa 10,000,000
1/7/2016 Kas 5,000,000
Pendapatan Jasa 5,000,000
1/9/2016 Kas 50,000,000
Utang bank 50,000,000
1/14/2016 Kas 12,000,000
Piutang Jasa 8,000,000
Pendapatan Jasa 20,000,000
1/18/2016 Beban Gaji 1,500,000
Kas 1,500,000
1/19/2016 Kas 8,000,000
Piutang Jasa 8,000,000
1/23/2016 Utang 2,500,000
Kas 2,500,000
1/25/2016 Kas 5,000,000
Pendapatan Jasa 5,000,000
1/30/2016 Biaya Listrik, Air, dan Telepon 350,000
Kas 350,000
1/31/2016 Kas 5,000,000
Pendapatan Jasa 5,000,000

126,850,000 126,850,000 -
KAS 101

Tgl Keterangan Ref Debit Kredit Saldo

1/1/2016 Menyetor modal 5,000,000 5,000,000
1/1/2016 Membeli peralatan 10,000,000 (5,000,000)
1/1/2016 Membayar sewa dibayar dimuka 4,500,000 (9,500,000)
1/7/2016 Menerima pendapatan jasa 5,000,000 (4,500,000)
1/9/2016 Utang Bank untuk modal usaha 50,000,000 45,500,000
1/14/2016 Menerima pendapatan jasa 12,000,000 57,500,000
1/18/2016 Membayar gaji karyawan 1,500,000 56,000,000
1/19/2016 Menerima pembayaran atas piutang 8,000,000 64,000,000
1/23/2016 Membayar utang bank 2,500,000 61,500,000
1/25/2016 Menerima pendapatan jasa 5,000,000 66,500,000
1/30/2016 Membayar Biaya Listrik, Air, dan Telepon 350,000 66,150,000
1/31/2016 Menerima pendapatan jasa 5,000,000 71,150,000

PIUTANG 102

Tgl Keterangan Ref Debit Kredit Saldo

1/3/2016 Piutang Jasa 10,000,000 10,000,000
1/14/2016 Piutang Jasa 8,000,000 18,000,000
1/19/2016 Piutang dibayar 8,000,000 10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000

PERLATAN K 104

Tgl Keterangan Ref Debit Kredit Saldo

1/1/2016 Membeli peralatan kantor 10,000,000 10,000,000
10,000,000
10,000,000

Sewa dibayar 105

Tgl Keterangan Ref Debit Kredit Saldo

1/1/2016 Sewa dibayar dimuka 4,500,000 4,500,000
4,500,000
4,500,000
Utang 201

Tgl Keterangan Ref Debit Kredit Saldo

1/9/2016 Utang bank 50,000,000 50,000,000
1/23/2016 Mencicil utang 2,500,000 47,500,000
47,500,000

Modal 301

Tgl Keterangan Ref Debit Kredit Saldo

1/1/2016 Modal disetor 5,000,000 5,000,000
5,000,000
5,000,000

PENDAPATAN 401

Tgl Keterangan Ref Debit Kredit Saldo

1/3/2016 Pendapatan Jasa 10,000,000 10,000,000
1/7/2016 Pendapatan Jasa 5,000,000 15,000,000
1/14/2016 Pendapatan Jasa 20,000,000 35,000,000
1/25/2016 Pendapatan Jasa 5,000,000 40,000,000
1/31/2016 Pendapatan Jasa 5,000,000 45,000,000
45,000,000
45,000,000

Beban 501

Tgl Keterangan Ref Debit Kredit Saldo

1/18/2016 Beban Gaji 1,500,000 1,500,000
1/30/2016 Biaya Listrik, Air, dan Telepon 350,000 1,850,000
1,850,000
1,850,000
 Candra & Partners Law Office
Neraca Saldo
31 Januari 2016

Kode Akun Nama Akun Debit Kredit

101 Kas 71,150,000
102 Piutang 10,000,000
104 Perlatan Kantor 10,000,000
105 Sewa Dibayar Dimuka 4,500,000
201 Utang 47,500,000
301 Modal 5,000,000
401 Pendapatan 45,000,000
501 Beban 1,850,000
97,500,000 97,500,000
150000000
metode pencatatan
metode persediaan