No.

Neraca Saldo
Perkiraan Nama Perkiraan Dr Kr
100 Kas 7,750,000
110 Piutang Usaha 6,000,000
120 Asuransi Dibayar Dimuka 2,400,000
130 Perlengkapan 2,000,000
135 Peralatan 15,000,000
136 Akumulasi Penyusutan
200 Utang Usaha 4,500,000
210 Utang Utilitas
220 Utang Gaji
230 Pendapatan Jasa diterima dimuka 4,000,000
300 Modal Nico 21,750,000
400 Pendapatan Jasa 7,900,000

510 Beban Gaji 4,000,000

520 Beban Sewa 1,000,000
530 Beban Penyusutan
550 Beban Utilitas
560 Beban Perlengkapan
Beban Asuransi
38,150,000 38,150,000

1 Beban Perlengkapan 700,000

Perlengkapan 700,000

2. Beban Utilitas 150,000

Utilitas 150,000

3. Beban Auransi 200,000

Asuransi dibayar dimuka 200,000
4. Pendapatan Jasa Diterima dimuka 2,500,000
Pendapatan Jasa 2,500,000

5. Beban Gaji 1,500,000

Hutang Gaji 1,500,000

6 Beban Penyusutan 250,000

Akumulasi Penyusutan 250,000

7 Piutang Usaha 3,000,000

Pendapatan Jasa 3,000,000
 Neraca Saldo setelah
Penyesuaian Penyesuaian Laba Rugi
Dr Kr Dr. Kr Dr
7,750,000
3,000,000 9,000,000
200,000 2,200,000
700,000 1,300,000
15,000,000
250,000 250,000
4,500,000
150,000 150,000
1,500,000 1,500,000
2,500,000 1,500,000
21,750,000
2,500,000 13,400,000
3,000,000
1,500,000 5,500,000 5,500,000
1,000,000 1,000,000
250,000 250,000 250,000
150,000 150,000 150,000
700,000 700,000 700,000
200,000 200,000 200,000
8,300,000 8,300,000 43,050,000 43,050,000 7,800,000
5,600,000

Laporan Laba Rugi

Pendapatan

Biaya :
Beban Gaji
Beban Sewa
Beban Penyusutan
Beban Utilitas
Beban Perlengkapan
Beban Asuransi

Laba Rugi

Laporan Perubahan Modal

Modal Awal
LABA RUGI
-/- Prive

Modal Akhir

Aktiva
Kas
Piutang Usaha
Asuransi Dibayar Dimuka
Perlengkapan
Peralatan
Akumulasi Penyusutan

Total Asset
Laba Rugi Neraca
Kr Dr Kr
7,750,000
9,000,000
2,200,000
1,300,000
15,000,000
250,000
4,500,000
150,000
1,500,000
1,500,000
21,750,000
13,400,000

13,400,000 35,250,000 29,650,000

5,600,000

13,400,000

5,500,000
 1,000,000
250,000
150,000
700,000
200,000
7,800,000
5,600,000

21,750,000
5,600,000
0

27,350,000

Neraca
Pasiva
7,750,000 Utang Usaha 4,500,000
9,000,000 Utang Utilitas 150,000
2,200,000 Utang Gaji 1,500,000
1,300,000 Pendapatan Jasa diterima dimuka 1,500,000
15,000,000 Total Kewajiban 7,650,000
(250,000)
Modal Nico 27,350,000

35,000,000 Total Pasiva 35,000,000