PERCETAKAN GUNDUL

PERSAMAAN AKUNTANSI
PERIODE 31 OKTOBER 2016

AKTIVA
No Keterangan
Kas Piutang Usaha Perlengkapan

1 Investasi Modal 5,000,000 - -

2 Beban Sewa Kantor (3,000,000) -
2,000,000 - -
3 Perlengkapan - - 925,000
2,000,000 - 925,000
4 Hutang (625,000) - -
1,375,000 - 925,000
5 Pendapatan Honor 3,750,000 - -
5,125,000 - 925,000
6 Beban Kendaraan (780,000) - -
Beban Rupa-Rupa (250,000) - -
4,095,000 - 925,000
7 Beban Gaji (1,500,000) - -
2,595,000 - 925,000
8 Beban Perlengkapan - - (275,000)
2,595,000 - 650,000
9 Pendatan Jasa - 2,350,000 -
2,595,000 2,350,000 650,000
10 Prive (1,000,000) - -
1,595,000 2,350,000 650,000
6

PASIVA
Hutang Usaha Modal

- 5,000,000
- (3,000,000)
- 2,000,000
925,000 -
925,000 2,000,000
(625,000)
300,000 2,000,000
- 3,750,000
300,000 5,750,000
- (780,000)
- (250,000)
300,000 4,720,000
- (1,500,000)
300,000 3,220,000
- (275,000)
300,000 2,945,000
- 2,350,000
300,000 5,295,000
- (1,000,000)
300,000 4,295,000
 PERCETAKAN GUNDUL
L/R
PERIODE 31 OKTOBER 2016

Pendapatan 6,100,000
Beban-Beban:
Beban Sewa 3,000,000
Beban Kendaraan 780,000
Beban Rupa-Rupa 250,000
Beban Gaji 1,500,000
Beban Perlengkapan 275,000 (+)
Total Beban Operasi 5,805,000 (-)
Laba Bersih 295,000
 PERCETAKAN GUNDUL
Perubahan Modal
PERIODE 31 OKTOBER 2016

Modal 1 Oktober 2016 5,000,000

Laba Bersih 295,000
Prive 1,000,000 (-)
Penambahan Modal (705,000) (+)
Modal Akhir 31 Oktober 2016 4,295,000
 AKTIVA
Aktiva Lancar:
Kas 1,595,000
Piutang Usaha 2,350,000
Perlengkapan 650,000 (+)
Total Aktiva 4,595,000