NIM: 2017310570
S1 - 1A
Soal 1. ASET = LIABILITAS + EKUITAS PEMILIK
NO Kas Piutang Usaha Perlengkapan Utang Usaha Prive B. Kendaraan B. Gaji B. Perlengkapan B. Sewa B. Lain LainPendapatan Jasa Modal
a. Rp45,000,000 Rp45,000,000
saldo Rp45,000,000 Rp45,000,000
b. Rp2,000,000 Rp2,000,000
saldo Rp45,000,000 Rp2,000,000 Rp2,000,000 Rp45,000,000
c. Rp8,500,000 Rp8,500,000
saldo Rp53,500,000 Rp2,000,000 Rp2,000,000 Rp53,500,000
d. -Rp5,000,000 -Rp5,000,000
saldo Rp48,500,000 Rp2,000,000 Rp2,000,000 -Rp5,000,000 Rp53,500,000
e. -Rp1,375,000 -Rp1,375,000
saldo Rp47,125,000 Rp2,000,000 Rp625,000 -Rp5,000,000 Rp53,500,000
f. Rp11,250,000 Rp11,250,000
saldo Rp47,125,000 Rp11,250,000 Rp2,000,000 Rp625,000 -Rp5,000,000 Rp11,250,000 Rp53,500,000
g. -Rp1,740,000 -Rp840,000 -Rp900,000
saldo Rp45,385,000 Rp11,250,000 Rp2,000,000 Rp625,000 -Rp5,840,000 -Rp900,000 Rp11,250,000 Rp53,500,000
h. -Rp3,600,000 -Rp3,600,000
saldo Rp41,785,000 Rp11,250,000 Rp2,000,000 Rp625,000 -Rp3,600,000 -Rp5,840,000 -Rp900,000 Rp11,250,000 Rp53,500,000
i. -Rp1,450,000 -Rp1,450,000
saldo Rp41,785,000 Rp11,250,000 Rp550,000 Rp625,000 -Rp3,600,000 -Rp1,450,000 -Rp5,840,000 -Rp900,000 Rp11,250,000 Rp53,500,000
j. -Rp2,000,000 -Rp2,000,000
saldo Rp39,785,000 Rp11,250,000 Rp550,000 Rp625,000 -Rp2,000,000 -Rp3,600,000 -Rp1,450,000 -Rp5,840,000 -Rp900,000 Rp11,250,000 Rp53,500,000
Karena investasi dan pendapatan merupakan pemasukan dimana akan menambah atau menaikkan Ekuitas pemilik, sedangkan
Penarikan dan Beban merupakan pengeluaran yang mengakibatkan penuruan atau mengurangi Ekuitas pemilik
Soal 2.
Soal 3 Perusahaan Perswewaan Andi Kurniawan
Laporan Laba Rugi
Periode 31 April
S1 - 2A
Soal 1 Perusahaan Nadia Travel Agency
Laporan Laba Rugi
Periode 31 Desember 2016
Pendapatan Jasa: Rp912,500,000
Beban:
B.Lain lain Rp6,400,000
B. Perlengkapan Rp4,100,000
B. Sewa Rp36,000,000
B. Upah Rp510,000,000
B. Utilitas Rp28,500,000
Tot. Beban Rp585,000,000
Laba Neto Rp327,500,000
Aset Liabilitas
Kas Rp190,500,000 Utang Usaha Rp69,500,000
Piutang Rp285,000,000 Ekuitas
Perlengkapan Rp5,500,000 Modal Nadia Rp955,500,000
Tanah Rp544,000,000 Total Liabilitas
Total Rp1,025,000,000 dan Ekuitas Rp1,025,000,000
Liabilitas + Ekuitas