Perusahaan Jasa “A1R1A”

NERACA SALD0
Periode 31 Desember 2020
Acc. Number Name of Account Debit Credit
101 Kas Rp 36,930,000
102 Piutang Usaha Rp 39,000,000
103 Sewa Dibayar Dimuka Rp 6,000,000
104 Perlengkapan Rp 16,500,000
121 Peralatan Rp 6,000,000
122 Akm. Peny.Peralatan
201 Utang Dagang Rp 62,000,000
202 Utang Gaji
203 Utang Listrik
301 Modal, Tn. Azka Rp 15,000,000
302 Prive, Tn. Azka Rp 375.000
401 Pendapatan Jasa Rp 31,805,000
501 Beban Gaji Rp 2,500,000
502 Beban Listrik Rp 1,500,000
503 Beban Peny. Peralatan
504 Beban Sewa
505 Beban Perlengkapan
Rp 108,805,000 Rp 108,805,000
 Perusahaan Jasa “A1R1A”
AYAT JURNAL PENYESUAIAN
Periode 31 Desember 2020

Date Explanation Ref

Beban Perlengkapan
Perlengkapan
Beban Penyusutan Peralatan
D
e Akumulasi Penyusutan Peralatan
c Beban gaji
- Utang gaji
2
0 Beban sewa
Sewa di bayar di Muka
Beban Listrik
Utang Listrik
 Debit Credit
Rp 3,600,000
Rp 3,600,000
Rp 730,000
Rp 730,000
Rp 1,500,000
Rp 1,500,000
Rp 2,000,000
Rp 2,000,000
Rp 800,000
Rp 800,000
 Perus

Period

NO AKUN KETERANGAN NERACA SALDO AJP

Dr Cr Dr
101 Kas Rp 36,930,000
102 Piutang Usaha Rp 39,000,000
103 Sewa Dibayar Dimuka Rp 6,000,000
104 Perlengkapan Rp 16,500,000
121 Peralatan Rp 6,000,000
122 Akm. Peny.Peralatan
201 Utang Dagang Rp 62,000,000
202 Utang Gaji
203 Utang Listrik
301 Modal, Tn. Azka Rp 15,000,000
302 Prive, Tn. Azka Rp 375.000
401 Pendapatan Jasa Rp 31,805,000
501 Beban Gaji Rp 2,500,000 Rp 1,500,000
502 Beban Listrik Rp 1,500,000 Rp 800,000
503 Beban Peny. Peralatan Rp 730,000
504 Beban Sewa Rp 2,000,000
505 Beban Perlengkapan Rp 3,600,000
Rp 108,805,000 Rp 108,805,000 Rp 8,630,000
LABA BERSIH
 Perusahaan Jasa “A1R1A”
NERACA LAJUR
Periode 31 Desember 2020

AJP NSSD LABA RUGI

Cr Dr Cr Dr Cr
Rp 36,930,000
Rp 39,000,000
Rp 2,000,000 Rp 4,000,000
Rp 3,600,000 Rp 12,900,000
Rp 6,000,000
Rp 730,000 Rp 730,000
Rp 62,000,000
Rp 1,500,000 Rp 1,500,000
Rp 800,000 Rp 800,000
Rp 15,000,000
Rp 375,000
Rp 31,805,000 Rp 31,805,000
Rp 4,000,000 Rp 4,000,000
Rp 2,300,000 Rp 2,300,000
Rp 730,000 Rp 730,000
Rp 2,000,000 Rp 2,000,000
Rp 3,600,000 Rp 3,600,000
Rp 8,630,000 Rp 111,835,000 Rp 111,835,000 Rp 12,630,000 Rp 31,805,000
Rp 19,175,000
Rp 31,805,000 Rp 31,805,000
 NERACA
Dr Cr
Rp 36,930,000
Rp 39,000,000
Rp 4,000,000
Rp 12,900,000
Rp 6,000,000
Rp 730,000
Rp 62,000,000
Rp 1,500,000
Rp 800,000
Rp 15,000,000
Rp 375,000

Rp 99,205,000 Rp 80,030,000
Rp 19,175,000
Rp 99,205,000 Rp 99,205,000
 Perusahaan Jasa “A1R1A”
LABA RUGI
Periode 31 Desember 2020

PENDAPATAN
PENDAPATAN JASA

BEBAN2 :
Beban Gaji Rp 4,000,000
Beban Listrik Rp 2,300,000
Beban Peny. Peralatan Rp 730,000
Beban Sewa Rp 2,000,000
Beban Perlengkapan Rp 3,600,000

TOTAL BEBAN2
LABA BERSIH

Perusahaan Jasa “A1R1A”

LAPORAN PERUBAHAN MODAL
Periode 31 Desember 2020
MODAL :
MODAL AWAL

LABA BERSIH Rp 19,175,000

PRIVE Rp 375,000

MODAL AKHIR

Perusahaan Jasa “A1R1A”

BALANCE SHEET
Periode 31 Desember 2020
ASSETS : LIABILITIES :
Kas Rp 36,930,000 A/P
Piutang Usaha Rp 39,000,000 Utang Dagang
Sewa Dibayar Dimuka Rp 4,000,000 Utang Gaji
Perlengkapan Rp 12,900,000 Utang Listrik
Peralatan Rp 6,000,000 OWNER'S EQUITY
Akm. Peny.Peralatan Rp (730,000) Capital
TOTAL Rp 98,100,000 TOTAL
0

Rp 31,805,000

Rp 12,630,000
Rp 19,175,000

DAL
0

Rp 15,000,000

Rp 18,800,000

Rp 33,800,000

Rp 62,000,000
Rp 1,500,000
Rp 800,000

Rp 33,800,000
Rp 98,100,000