Neraca Saldo
Per 30 November 2019
ASET
Tanggal Sewa dibayar
Kas Piutang usaha Perlegkapan Peralatan Kendaraan
dimuka
Desember 2 300,000,000
2 400,000,000
700,000,000
3 !(126,000,000!) 126,000,000
574,000,000 126,000,000
4 !(32,900,000!) 32,900,000
541,100,000 126,000,000 32,900,000
6 17,640,000
541,100,000 17,640,000 126,000,000 32,900,000
7 10,080,000
541,100,000 27,720,000 126,000,000 32,900,000
9 13,720,000
541,100,000 41,440,000 126,000,000 32,900,000
10 54,000,000
595,100,000 41,440,000 126,000,000 32,900,000
12 !(7,000,000!)
588,100,000 41,440,000 126,000,000 32,900,000
13 !(5,000,000!)
583,100,000 41,440,000 126,000,000 32,900,000
15 !(5,000,000!)
578,100,000 41,440,000 126,000,000 32,900,000
17 47,500,000
625,600,000 41,440,000 126,000,000 32,900,000
20 9,380,000
625,600,000 50,820,000 126,000,000 32,900,000
21 31,000,000
625,600,000 31,000,000 50,820,000 126,000,000 32,900,000
23 !(24,080,000!) 24,080,000
601,520,000 31,000,000 50,820,000 126,000,000 56,980,000
25 27,720,000
601,520,000 31,000,000 50,820,000 126,000,000 84,700,000
26 !(1,200,000!)
600,320,000 31,000,000 50,820,000 126,000,000 84,700,000
27 33,800,000
634,120,000 31,000,000 50,820,000 126,000,000 84,700,000
29 !(1,500,000!)
632,620,000 31,000,000 50,820,000 126,000,000 84,700,000
29 -25,640,000
606,980,000 31,000,000 50,820,000 126,000,000 84,700,000
30
606,980,000 31,000,000 50,820,000 126,000,000 84,700,000
30 -50,000,000
30 606,980,000 31,000,000 820,000 126,000,000 84,700,000
Total 869,500,000
Rumah Rias Andrea
MAAN DASAR AKUNTANSI
Per Desember 2019
(Dalam Rp)
LIABILITAS + EKUITAS
Akumulasi Penyusutan Keterangan
Utang usaha Utang bank Modal
Kendaraan
300,000,000 setoran modal
400,000,000 pinjaman bank
400,000,000 300,000,000
sewa untuk 2 tahum
400,000,000 300,000,000
peralatan toko
400,000,000 300,000,000
17,640,000 perlengkapan toko tulip
17,640,000 400,000,000 300,000,000
10,080,000 perlengkapan toko tulip
27,720,000 400,000,000 300,000,000
13,720,000 perlengkapan wardah
41,440,000 400,000,000 300,000,000
54,000,000 pendapatan
41,440,000 400,000,000 354,000,000
!(7,000,000!) cicilan tanggal 6 desember
34,440,000 400,000,000 354,000,000
!(5,000,000!) prive
34,440,000 400,000,000 349,000,000
!(5,000,000!) cicilan tanggal 9 desember
29,440,000 400,000,000 349,000,000
47,500,000 pendapatan
29,440,000 400,000,000 396,500,000
9,380,000 perlengkapan tulip
38,820,000 400,000,000 396,500,000
31,000,000 dekorasi
38,820,000 400,000,000 427,500,000
peralatan
38,820,000 400,000,000 427,500,000
27,720,000 peralatan
66,540,000 400,000,000 427,500,000
!(1,200,000!) tagihan
66,540,000 400,000,000 426,300,000
33,800,000 pendapatan
66,540,000 400,000,000 460,100,000
!(1,500,000!) pemasangan iklan
66,540,000 400,000,000 458,600,000
!(25,640,000!) gaji pegawai
66,540,000 400,000,000 432,960,000
20,000,000 penyusutan kendaraan
20,000,000 66,540,000 400,000,000 432,960,000
-50,000,000 persediaan perlengkapan
20,000,000 66,540,000 400,000,000 382,960,000
869,500,000
0
Rumah Rias Andrea
JURNAL UMUM
Per Desember 2019
Dalam Rp
Tanggal Keterangan Ref Debet Kredit
TOTAL 0 0 -
Recapitulation
No. Akun Debet No. Akun Kredit
1-1100 1-1100
1-1200 1-1200
1-1300 1-1300
1-1400 1-1400
1-1500 1-1500
1-2100 1-2100
1-2110 1-2110
2-1100 2-1100
2-2110 2-2110
3-3100 3-3100
3-3200 3-3200
4-1100 4-1100
6-1100 6-1100
6-1200 6-1200
6-1300 6-1300
6-1400 6-1400
6-1500 6-1500
6-1600 6-1600
6-1700 6-1700
Total 0 Total 0
0
Rumah Rias Andrea
BUKU BESAR
Desember 2019
1-1200
BALANCE
KREDIT
Rp
1-1300
BALANCE
KREDIT
Rp
1-1400
BALANCE
KREDIT
Rp
1-1500
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-2110
BALANCE
KREDIT
Rp
2-1100
BALANCE
KREDIT
Rp
2-2100
BALANCE
KREDIT
Rp
3-3100
BALANCE
KREDIT
Rp
3-3200
BALANCE
KREDIT
Rp
4-1100
BALANCE
KREDIT
Rp
6-1100
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1300
BALANCE
KREDIT
Rp
6-1400
BALANCE
KREDIT
Rp
6-1500
BALANCE
KREDIT
Rp
6-1600
BALANCE
KREDIT
Rp
6-1700
BALANCE
KREDIT
Rp
Rumah Rias Andrea
LAPORAN POSISI KEUANGAN
31 Desember 2019
(Dalam Rp)
No. Akun Nama Akun Debet Kredit
1-1100 Kas
1-1200 Piutang Usaha
1-1300 Perlengkapan
1-1400 Sewa Dibayar Dimuka
1-1500 Peralatan
1-2100 Kendaraan
1-2110 Akumulasi Penyusutan Kendaraan
2-1100 Utang Usaha
2-2100 Utang Bank
3-3100 Modal
3-3200 Prive
4-1100 Pendapatan Jasa
6-1100 Beban Iklan
6-1200 Beban Telepon
6-1300 Beban Sewa
6-1400 Beban Perlengkapan
6-1500 Beban Penyusutan Kendaraan
6-1600 Beban Upah Dan Gaji
6-1700 Beban Lain-Lain
Total - -
-
Rumah Rias Andrea
LAPORAN LABA RUGI
31 Desember 2019
(Dalam Rp)
Pendapatan Usaha
Beban-Beban:
Beban Iklan
Beban Telepon
Beban Sewa
Beban Perlengkapan
Beban Penyusutan Kendaraan
Beban Upah Dan Gaji
Beban Lain-Lain
Total Beban (-)
Laba Bersih
Rumah Rias Andrea
LAPORAN PERUBAHAN EKUITAS
31 Desember 2019
(Dalam Rp)
Modal Andrea, 30 November 2019
Laba Bersih
Prive
Penambahan Modal
Modal akhir