1/1/2018 Dr Investasi Mudharabah 650,000,000

Cr Kas 500,000,000 Nisbah

Cr Aset Non Kas - Sepeda Motor 145,000,000
Cr Keuntungan Aset Mudharabah 5,000,000

1/2/2018 Dr Investasi Musyarakah 70,000,000

Cr Kas 70,000,000

1/3/2018 Dr Kas 20,000,000

Cr Utang lain - Uang Muka Murabahah 20,000,000

Dr Piutang Murabahah 244,000,000

Dr Utang lain - Uang Muka Murabahah 20,000,000
Cr Aset Murabahah 220,000,000
Cr Keuntungan Tangguhan Murabahah 44,000,000

1/4/2018 Dr Piutang Salam 25,000,000

Cr Kas 10,000,000
Cr Aset Non Kas - Tractor 15,000,000

1/5/2018 Dr Kas/ Rek Nona Irma Istiqomatul 3,000,000

Cr Pendapatan Sewa 3,000,000

2/2/2018 Dr Piutang Pendapatan Bagi Hasil Mudhara 1,020,000

Cr Pendapatan Bagi Hasil Mudharabah 1,020,000

2/3/2018 Dr Kas 24,400,000

Dr Keuntungan Tangguhan Murabahah 4,400,000
Cr Piutang Murabahah 24,400,000
Cr Keuntungan Murabahah 4,400,000

2/5/2018 Dr Kas/ Rek Nona Irma Istiqomatul 3,000,000

Cr Pendapatan Sewa 3,000,000

2/5/2018 Dr Piutang Musyarakah 9,975,000

Cr Pendapatan Musyarakah 9,975,000

2/15/2018 Dr Kas 1,020,000

Cr Piutang Pendapatan Bagi Hasil Mudharabah 1,020,000

3/5/2018 Dr Persediaan Salam 20,000,000

Cr Piutang Salam 20,000,000

3/5/2018 Dr Kas/ Rek Nona Irma Istiqomatul 3,000,000

Cr Pendapatan Sewa 3,000,000
 Pelunasan Salam
6/1/2018 Dr Persediaan Salam 5,000,000
Cr Piutang Salam 5,000,000
3: 2