Pada bulan awal Januari 2018, Ny Sulastri mendirikan sebuah usaha bengkel mobil yang
dinamakan dengan “Bengkel Aneka Kreasi”. Bengkel tersebut berfokus melayani
pelanggan atas jasa umum, perbaikan kendaraan dan salon mobil. Transaksi yang terjadi
selama bulan Januari 2018 sebagai berikut:
111 Kas
112 Piutang Usaha
113 Perlengkapan Bengkel
114 Perlengkapan Kantor
115 Sewa Dibayar Dimuka
116 Peralatan Bengkel
117 Akumulasi Penyusutan Peralatan
211 Utang Usaha
212 Utang Gaji
213 Utang Listrik, Air dan Telepon
214 Pendapatan Diterima dImuka
311 Modal Sulastri
312 Prive Sulastri
411 Ikhtisar Laba Rugi
412 Pendapatan Jasa Umum
413 Pendapatan Perbaikan Kendaraan
414 Pendapatan Salon Mobil
511 Beban Gaji
512 Beban Sewa
513 Beban Perlengkapan Bengkel
514 Beban Pelengkapan Kantor
515 Beban Peny. Peralatan Bengkel
516 Beban Perbaikan dan Pemeliharaan
517 Beban Iklan
518 Beban Listrik, Air dan Telepon
519 Beban Lain-Lain
Anda diminta:
Selesaikan siklus akuntansi perusahaan Jasa ‘Bengkel Aneka Kreasi” di atas!
KERTAS KERJA
TUGAS TUTORIAL
LABORATORIUM PENGANTAR AKUNTANSI (EKSI4101)
TUTOR: ZAINUDDIN, SE., M.Ak
MINGGU, 30 JUNI 2021
NAMA :
NIM :
Kasus 6.2
Laba Bersih
BENGKEL ANEKA KREASI
LAPORAN LABA RUGI
UNTUK BULAN YANG BERAKHIR 31 DESEMBER 2018
(dalam ribuan rupiah)
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BENGKEL ANEKA KREASI
LAPORAN PERUBAHAN EKUITAS
UNTUK BULAN YANG BERAKHIR 31 JANUARI 2018
(dalam ribuan rupiah)
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BENGKEL ANEKA KREASI
LAPORAN POSISI KEUANGAN
PERIODE 31 JANUARI 2018
(dalam ribuan rupiah)
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BENGKEL ANEKA KREASI
JURNAL PENUTUP
PERIODE 31 JANUARI 2018
JURNAL UMUM HAL. 1
Tgl Uraian Ref Debet Kredit
31 Jan
JURNAL PENUTUP
PERIODE 31 JANUARI 2018
JURNAL UMUM HAL. 1
Tgl Uraian Ref Debet Kredit
31 Jan
BENGKEL ANEKA KREASI
DAFTAR SALDO SETELAH PENUTUPAN
PER 31 JANUARI 2018
Kode Nama Akun Debet Kredit
Jumlah