Anda di halaman 1dari 6

Ap

Persa
Bu

AKTIVA
Tanggal Uraian
Kas Perlengkapan

2008 1 Seoran Modal 30,000,000

Maret 2 Pembelian Peralatan Kredit

30,000,000

5 Beli Perlengkapan Tunai (8,000,000) 8,000,000

22,000,000 8,000,000

5 Beli Obat secara kredit

22,000,000 8,000,000

8 Beli Obat secara kredit

22,000,000 8,000,000

15 Diterima Pendapatan 2,750,000

24,750,000 8,000,000

16 Membayar Hutang Obat (8,000,000)

16,750,000 8,000,000

20 Bayar Hutang Toko (5,000,000)

11,750,000 8,000,000

20 Bayar Gaji Pegawai (1,500,000)

(2,500,000)
7,750,000 8,000,000

24 Pendapatan 7,300,000

15,050,000 8,000,000

31 Bayar listrik dan air (500,000)

(650,000)

13,900,000 8,000,000

31 Perlengkapan terpakai (5,000,000)

13,900,000 3,000,000

31 Obat terpakai

13,900,000 3,000,000

31 Prive (1,000,000)

12,900,000 3,000,000

Aktiva 138,900,000
Pasiva (Hutang + Modal) 138,900,000
Apotik "BAHAGIA
Persamaan Akuntansi
Bulan Maret 2018

AKTIVA = Hutang +
Persediaan Obat Peralatan Ruko Hutang Toko

100,000,000

15,000,000 15,000,000

15,000,000 100,000,000 15,000,000

15,000,000 100,000,000 15,000,000

8,000,000

8,000,000 15,000,000 100,000,000 15,000,000

5,000,000

13,000,000 15,000,000 100,000,000 15,000,000

13,000,000 15,000,000 100,000,000 15,000,000

13,000,000 15,000,000 100,000,000 15,000,000

(5,000,000)

13,000,000 15,000,000 100,000,000 10,000,000


13,000,000 15,000,000 100,000,000 10,000,000

13,000,000 15,000,000 100,000,000 - 10,000,000

13,000,000 15,000,000 100,000,000 - 10,000,000

13,000,000 15,000,000 100,000,000 - 10,000,000

(5,000,000)

8,000,000 15,000,000 100,000,000 - 10,000,000

8,000,000 15,000,000 100,000,000 - 10,000,000


Hutang + Modal
Hutang PT. Kalbe Hutang PT. Kimia Modal

130,000,000

130,000,000

130,000,000

8,000,000

8,000,000 130,000,000

5,000,000

5,000,000 8,000,000 130,000,000

2,750,000

5,000,000 8,000,000 132,750,000

(4,000,000) (4,000,000)

1,000,000 4,000,000 132,750,000

1,000,000 4,000,000 132,750,000

(1,500,000)

(2,500,000)
1,000,000 4,000,000 128,750,000

7,300,000

1,000,000 4,000,000 136,050,000

(500,000)

(650,000)

1,000,000 4,000,000 134,900,000

(5,000,000)

1,000,000 4,000,000 129,900,000

(5,000,000)

1,000,000 4,000,000 124,900,000

(1,000,000)

1,000,000 4,000,000 123,900,000

Anda mungkin juga menyukai