Aset

PERLENGKAPAN
Tanggal KAS (CASH) TANAH (LAND)
(SUPPLIES)
1-Oct 25,000,000 - -
Saldo 25,000,000 - -
5-Oct -20,000,000 20,000,000 -
Saldo 5,000,000 20,000,000 -
7-Oct - - 1,350,000
Saldo 5,000,000 20,000,000 1,350,000
9-Oct 7,500,000 - -
Saldo 12,500,000 20,000,000 1,350,000
11-Oct -2,125,000 - -
Saldo 10,375,000 20,000,000 1,350,000
11-Oct -800,000 - -
Saldo 9,575,000 20,000,000 1,350,000
11-Oct -450,000 - -
Saldo 9,125,000 20,000,000 1,350,000
11-Oct -275,000 - -
Saldo 8,850,000 20,000,000 1,350,000
13-Oct -950,000 - -
Saldo 7,900,000 20,000,000 1,350,000
15-Nov - - -800,000
Saldo 7,900,000 20,000,000 550,000
16-Nov -2,000,000 - -
Saldo 5,900,000 20,000,000 550,000

Saldo Akhir 26,450,000

 MUHAMMAD FAQIH AL-HIFNI
11190860000100
EKONOMI SYARIAH 3B
PERSAMAAN DASAR AKUNTANSI
= Liabilities
Hutang usaha
(ACCOUNT PAYABLE)
= -
= -
= -
= -
= 1,350,000
= 1,350,000
= -
= 1,350,000
= -
= 1,350,000
= -
= 1,350,000
= -
= 1,350,000
= -
= 1,350,000
= -950,000
= 400,000
= -
= 400,000
= -
= 400,000
= 26,450,000
+ Owners Equity
Modal Tn. Ali
(CAPITAL TN.ALI)
+ 25,000,000
+ 25,000,000
+ -
+ 25,000,000
+ -
+ 25,000,000
+ 7,500,000
+ 32,500,000
+ -2,125,000
+ 30,375,000
+ -800,000
+ 29,575,000
+ -450,000
+ 29,125,000
+ -275,000
+ 28,850,000
+ -
+ 28,850,000
+ -800,000
+ 28,050,000
+ -2,000,000
+ 26,050,000
 Keterangan

penyimpanan modal awal

pembelian tanah

pembelian perlengkapan

pendapatan jasa (revenue)

beban gaji (salary expense)

beban sewa (rent expense)

beban listrik dan air (utilities expense)

beban lain lain (others expense)

pembayaran utang usaha

beban perlengkapan (supplies expense)

prive
 LAPORAN LABA RUGI
INCOME STATEMENT
PER NOVEMBER 2020

Pendapatan (Revenue) 7,500,000

Expense :
Beban Gaji (Salary Expense) 2,125,000
Beban Sewa (Rent Expense) 800,000
Beban Listrik dan Air (Utilities Expense) 450,000
Beban Lain lain (Others Expense) 275,000
Beban Perlengkapan (Supplies Expense) 800,000
Total Expense 4,450,000

Net Income 3,050,000

 LAPORAN PERUBAHAN MODAL NER
OWNER'S EQUITY STATEMENT BALANCE SHE
PER NOVEMBER 2020 30-O

Modal Awal (Tn. Ali) 25,000,000 ASET

Kas (Cash)
Kenaikan / Penurunan Modal Tanah (Land)
Net Income 3,050,000 Perlengkapan (Supplies)
Prive 2,000,000
Kenaikan Modal 1,050,000

Modal Akhir (Tn.Ali) 26,050,000

 NERACA LAPORAN ARUS KAS
BALANCE SHEET STATEMENT CASH FLOW STATEMENT
30-Oct-20 PER NOVEMBER 2020

LIABILITIES Pemasukan (Cash In)

5,900,000 Hutang (Account Payable) 400,000 Investasi Awal
20,000,000 Pendapatan
550,000
Pengeluaran (Cash Out)
OWNERS OF EQUITY Pembelian Tanah
Modal Tn.Ali 26,050,000 Beban Gaji
Beban Sewa
26,450,000 26,450,000 Beban Listrik dan Air
Beban Lain lain
Hutang
Prive

Saldo Kas
APORAN ARUS KAS
SH FLOW STATEMENT
ER NOVEMBER 2020

25,000,000
7,500,000
32,500,000

20,000,000
2,125,000
800,000
450,000
275,000
950,000
2,000,000
26,600,000
5,900,000