REVARASI AC TN BUDI

Tanggal No Akun Atau Keterangan Ref

2,019 bukti

Juli 2 1 Kas
Modal Tn. Budi
3 2 Perlengkapan
Kas
4 3 Peralatan
Kas
Utang Usaha
6 4 Kas
Utang Bank
7 5 Kas
Pendapatan Usaha
8 6 Sewa Gedung dibayar dimuka
Kas
9 7 Kas
Piutang Dagang
Pendapatan Jasa
10 8 Beban Gaji
Kas
14 9 Beban Lain-Lain
Kas
15 10 Beban Listrik dan Telpon
Kas
16 11 Piutang Dagang
Pendapatan Jasa
17 12 Beban Lain-Lain
Kas
18 13 Kas
Pendapatan Jasa
19 14 Kas
Piutang Dagang
21 15 Prive Tn.Budi
Kas
22 16 Kas
Pendapatan Jasa
23 17 Beban Gaji
Kas
30 18 Beban Makan Dan Minum
Kas

Jumlah
 Debet Kredit

7,000,000
7,000,000
1,750,000
1,750,000
7,000,000
1,750,000
5,250,000
8,750,000
8,750,000
1,050,000
1,050,000
1,800,000
1,800,000
450,000
950,000
1,400,000
500,000
500,000
1,050,000
1,050,000
500,000
500,000
1,500,000
1,500,000
300,000
300,000
875,000
875,000
1,500,000
1,500,000
500,000
500,000
875,000
875,000
250,000
250,000
100,000
100,000
36,700,000 36,700,000
 BUKU BESAR REVARASI AC TN. BUDI

1 Kas 2 Modal
D K D K
7/2/2019 ### 7/3/2019 1,750,000 7/2/2019 7,000,000
7/4/2019 1,750,000 SK 7,000,000
7/6/2021 ### 7/8/2019 1,800,000 7,000,000 7,000,000
7/7/2019 ### 7/10/2019 500,000
7/9/2019 ### 7/14/2019 1,050,000 3 Perlengkapan
7/18/2019 ### 7/15/2019 500,000 D K
7/19/2019 ### 7/17/2019 300,000 7/3/2019 1,750,000
7/22/2019 ### 7/21/2019 500,000 1,750,000 SD
7/23/2019 250,000 1,750,000 1,750,000
7/30/2019 100,000
4 Utang Usaha
8,500,000 7/4/2019 5,250,000

SD 12,000,000 SK 5,250,000
### 20,500,000 5,250,000 5,250,000

6 Piutang Dagang 5 Utang Bank

D K 7/7/2019 8,750,000
7/9/2019 ### 7/19/2019 1,500,000 SK 8,750,000
7/16/2019 ### 8,750,000 8,750,000
SD 950,000

2,450,000 2,450,000 8 Sewa Gedung dibayar dimuka

7/8/2019 1,800,000
1,800,000 SD
1,800,000 1,800,000
31/07/2019 150,000
7 Pendapatan Usaha 1,650,000 SD
7/7/2019 1,050,000
7/9/2019 1,400,000
7/16/2019 1,500,000 9 Beban Gaji
7/18/2019 875,000
7/22/2019 875,000 7/10/2019 500,000
7/23/2019 250,000
SK 5,700,000 750,000 SD

5,700,000 5,700,000 750,000 750,000

 REVARASI AC TN. BUDI
Kertas Kerja Periode 31 juli 2019
(Dalam Satuan Rupiah)

Nomor NERACA SALDO PENYESUAIAN NERACA SALDO DISESUAIKAN LABA RUGI NERACA
Akun Nama Akun Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit

1101 Kas 12,000,000 12,000,000 12,000,000

1108 Perlengkapan 1,750,000 1,750,000 1,750,000
1302 Sewa Gedung Dibayar dimuka 1,800,000
150,000 1,650,000 1,650,000
1103 Piutang Dagang 950,000 950,000 950,000
1308 Peralatan 7,000,000 7,000,000 7,000,000
6101 Beban gaji 750,000 750,000 750,000
6113 Beban lain-lain 1,350,000
1,350,000 1,350,000
6108 Beban Listrik dan Telpon 500,000
500,000 500,000
6114 Beban Makan dan Minum 100,000 100,000 100,000
3102 Prive 500,000 500,000 500,000
3101 Modal 7,000,000 0 7,000,000 0 7,000,000
2101 Utang Usaha 5,250,000 0 5,250,000 0 5,250,000
2201 Utang Bank 8,750,000
0 8,750,000 0 8,750,000
4101 Pendapatan Usaha 5,700,000 0 5,700,000 0 5,700,000
6103 Beban sewa gedung 150,000 150,000 150,000
Jumlah 26,700,000 26,700,000 0 150,000 26,700,000 26,700,000 2,850,000 5,700,000 23,850,000 21,000,000
Laba 2,850,000 2,850,000
Total Jumlah 26,700,000 26,700,000 0 150,000 26,700,000 26,700,000 5,700,000 5,700,000 23,850,000 23,850,000
0 0 0 0
 REVARASI TV TN. ANDI
Laba Rugi
Periode 31 juli 2019
(Dalam Satuan Rupiah)
PENDAPATAN
Pendapatan jasa 5,700,000
Total Pendapatan 5,700,000

BEBAN
Beban gaji 750,000
Beban lain-lain 1,350,000

Beban listrik dan 500,000

telpon
Beban makan dan 100,000
minum
Beban sewa gedung 150,000

Total beban 2,850,000

Laba bersih 2,850,000

 REVARASI AC TN. BUDI
Laporan perubahan modal
Periode 31 juli 2019
(Dalam Satuan Rupiah)

Modal awal 7,000,000

Laba tahun 2019 2,850,000

Pengambilan Prive 500,000

Kenaikan Modal 2,350,000
Modal akhir 9,350,000
 REVARASI AC TN BUDI
Neraca
Periode 31 juli 2019
(Dalam Satuan Rupiah)
KEWAJIBAN DAN EKUITAS

ASET
Aset Lancar Kewajiban Lancar
Kas 12,000,000 Utang usaha
Perlengkapan 1,750,000
Sewa gedung dibayar dimuka 1,650,000 Kewajiban jk. Panjang
Piutang dagang 950,000 Utang bank
Jml. Aset lancar 16,350,000
Aset Tetap jml. kewajiban
Peralatan 7,000,000
Jml. Aset tetap 7,000,000 Ekuitas
Modal akhir
Total kewajiban &
Total asset 23,350,000 Ekuitas
 5,250,000

8,750,000

14,000,000

9,350,000

23,350,000 0