Tgl Keterangan Ref D K

1 Kas Rp3,000,000
Piutang usaha Rp2,250,000
Perlengkapan Rp800,000
Peralatan Rp1,700,000
Utang usaha Rp2,250,000
Utang gaji dan upah Rp300,000
Modal Rp5,200,000
2 Membayar gaji dan upah Rp180,000
Kas Rp180,000
5 Kas Rp1,200,000
Modal Rp1,200,000
7 Membeli perlengkapan Rp180,000
Membeli peralatan Rp600,000
Kas Rp500,000
Utang usaha Rp280,000
10 Kas Rp2,850,000
Pendapatan Jasa Rp2,850,000
12 Beban iklan Rp350,000
Kas Rp350,000
15 Utang Usaha Rp525,000
Kas Rp525,000
17 Kas Rp900,000
Pendapatan jasa Rp900,000
19 Prive Rp350,000
Perlengkapan Rp350,000
20 Membeli perlengkapan Rp350,000
Kas Rp350,000
21 Membeli peralatan Rp1,200,000
Utang usaha Rp1,200,000
22 Beban sewa Rp300,000
Kas Rp240,000
Utang beban Sewa Rp60,000
24 Kas Rp1,800,000
Piutang Rp800,000
Pendapatan jsa Rp1,000,000
26 Prive Rp200,000
Peralatan Rp200,000
28 Beban asuransi Rp250,000
Kas Rp150,000
Utang Asuransi Rp100,000
31 Beban gaji dan upah Rp650,000
Kas Rp500,000
Utang Beban Gaji dan Upah Rp150,000
Jumlah Rp19,635,000 Rp19,635,000
 D K
Rp3,000,000
Rp180,000
1200000
900000 Rp500,000
Rp2,850,000
Rp350,000
Rp525,000
Rp350,000
Rp350,000
Rp240,000
Rp1,800,000
Rp200,000
Rp150,000
Rp500,000