a.

Kas Modal
18,000,000 18,000,000

b. Kas Utang Usaha

2,500,000 17,000,000
Saldo 15,500,000

Kendaraan
19,500,000

c. Kas Beban Sewa

3,150,000 3,150,000
Saldo 12,350,000

d Kas Perlengkapan
1,450,000 1,450,000
Saldo 10,900,000

e Peralatan Utang Usaha

6,500,000 6,500,000
Saldo 23,500,000

f. Kas Beban Asuransi

2,400,000 2,400,000
Saldo 8,500,000

g. Kas Pendapatan Jasa

12,000,000 12,000,000
Saldo 20,500,000

h. Kas Utang Usaha

1,800,000 1,800,000
Saldo 18,700,000 Saldo 21,700,000

i. Kas Beban lain-lain

375,000 375,000
Saldo 18,325,000
j. Beban Cetak Biru Utang Usaha
2,500,000 2,500,000
Saldo 24,200,000

k. Piutang Usaha Pendapatan Jasa

15,650,000 15,650,000
Saldo 27,650,000

l. Kas Beban Gaji

2,800,000 2,800,000
Saldo 15,525,000

m. Kas Beban lain-lain

200,000 200,000
Saldo 15,325,000

n. Kas Utang Usaha

300,000 300,000
Saldo 15,025,000 Saldo 23,900,000

o. Kas Beban Kendaraan

550,000 550,000
Saldo 14,475,000

Neraca Saldo Belum Disesuaikan

Arsitek Rama Saputra
No. Akun Nama Akun Debet Kredit
111 Kas 14,475,000
112 Piutang 15,650,000
113 Perlengkapan 1,450,000
122 Peralatan 6,500,000
113 Kendaraan 19,500,000
211 Utang Usaha 23,900,000
300 Modal 18,000,000
411 Pendapatan Jasa 27,650,000
511 Beban Gaji 2,800,000
602 Beban Sewa 3,150,000
603 Beban Asurans 2,400,000
613 Beban lain-lain 575,000
 Beban Kendar 550,000
Beban Cetak B 2,500,000
Saldo 69,550,000 69,550,000

Laporan Laba Rugi

Pendapatan
Pendapatan Jasa 27,650,000
Beban-beban
Beban Gaji 2,800,000
Beban Sewa 3,150,000
Beban Asuransi 2,400,000
Beban Kendaraan 550,000
Beban Cetak Biru 2,500,000
Beban lain-lain 575,000
27,650,000
-11,975,000
Laba Bersih 15,675,000