Tanggal Kas + Piutang Usaha +

1-Jan 95,000,000
3-Jan -8,000,000
6-Jan
10-Jan -500,000
12-Jan 10,000,000
13-Jan -7,000,000
15-Jan 33,000,000
17-Jan -5,000,000
22-Jan 20,000,000 -20,000,000
30-Jan -1,500,000
31-Jan -25,000,000
78,000,000 13000000
Perlengkapan = Hutang + Ekuitas
= 95,000,000
= -8,000,000
5,000,000 = 5,000,000
= -500,000
= 10,000,000
= -7,000,000
= 33,000,000
= -5,000,000
=
= -1,500,000
= -25,000,000
5000000 = 0 96,000,000
Tanggal Nama Akun COA Dr
1-Feb Kas 1.1 30,000,000
Modal 2.3
2-Feb Beban sewa kantor 5.3 7,000,000
Kas 1.1
2-Feb Peralatan kantor 1.7 14,000,000
Kas 1.1
Hutang 2.1
3-Feb Perabot kantor 1.8 3,000,000
Kas 1.1
4-Feb Perlengkapan kantor 1.4 1,400,000
Kas 1.1
11-Feb Kas 1.1 1,850,000
Pendapatan usaha 4.1
13-Feb Hutang usaha 2.1 1,500,000
Kas 1.1
16-Feb Kas 1.1 2,000,000
Piutang 1.2 1,500,000
Pendapatan usaha 4.1
19-Feb Perlengkapankantor 1.4 400,000
Hutang usaha 2.1
25-Feb Beban gaji 5.1 2,000,000
Kas 1.1
27-Feb Hutang usaha 2.1 400,000
Kas 1.1
28-Feb Beban utilitas 5.4 250,000
Kas 1.1
Kr

30,000,000

7,000,000

10,000,000
4,000,000

3,000,000

1,400,000

1,850,000

1,500,000

3,500,000

400,000

2,000,000

400,000

250,000
 1.1 Kas

Tanggal Keterangan Ref Debit

1-Feb Setoran modal Tuan Sonny 30,000,000
2-Feb Bayar sewa kantor
2-Feb Beli motor operasional
3-Feb Beli meja dan kursi
4-Feb Beli kertas printer & ATK
11-Feb Pendapatan jasa pengiriman 1,850,000
13-Feb Bayar hutang motor
16-Feb Pendapatan jasa pengiriman 2,000,000
25-Feb Bayar gaji karyawan
27-Feb Bayar hutang kertas print
28-Feb Bayar beban utilitas

1.2 Piutang Usaha

Tanggal Keterangan Ref Debit

16-Feb PT Wahana Mandiri 1,500,000

1.4 Perlengkapan Kantor

Tanggal Keterangan Ref Debit

4-Feb Peralatan kertas print dan ATK 1,400,000
19-Feb Kertas print 400,000

1.7 Peralatan Kantor

Tanggal Keterangan Ref Debit

 2-Feb Motor operasional 14,000,000

1.8 Perabot Kantor

Tanggal Keterangan Ref Debit

3-Feb Meja dan kursi 3,000,000

2.1 Hutang usaha

Tanggal Keterangan Ref Debit

2-Feb Beli motor operasional
13-Feb Bayar utang motor operasional 1,500,000
19-Feb Beli kertas print
27-Feb Bayar utang kertas print 400,000

2.3 Modal

Tanggal Keterangan Ref Debit

1-Feb Setoran tunai

4.1 Pendapatan usaha

Tanggal Keterangan Ref Debit

11-Feb PT Langga Internusa
16-Feb PT Wahana Mandiri
 5.1 Beban gaji

Tanggal Keterangan Ref Debit

25-Feb Gaji karyawan bulan Februari 2,000,000

5.3 Beban sewa kantor

Tanggal Keterangan Ref Debit

2-Feb Sewa bulan Februari 7,000,000

5.3 Beban utilitas

Tanggal Keterangan Ref Debit

28-Feb Listrik dan telepon 250,000
Kredit Saldo
30,000,000
7,000,000 23,000,000
10,000,000 13,000,000
3,000,000 10,000,000
1,400,000 8,600,000
10,450,000
1,500,000 8,950,000
10,950,000
2,000,000 8,950,000
400,000 8,550,000
250,000 8,300,000

Kredit Saldo
1,500,000

Kredit Saldo
1,400,000
1,800,000

Kredit Saldo
 14,000,000

Kredit Saldo
3,000,000

Kredit Saldo
4,000,000 4,000,000
2,500,000
400,000 2,900,000
2,500,000

Kredit Saldo
30,000,000 30,000,000

Kredit Saldo
1,850,000 1,850,000
3,500,000 5,350,000
Kredit Saldo
2,000,000

Kredit Saldo
7,000,000

Kredit Saldo
250,000
Kas 8,300,000
Piutang 1,500,000
Perlengkapan kantor 1,800,000
Peralatan kantor 14,000,000
Perabot kantor 3,000,000

Hutang usaha 2,500,000

Modal 30,000,000
Pendapatan usaha 5,350,000
Beban gaji 2,000,000
Beban sewa kantor 7,000,000
Beban utilitas 250,000
37,850,000 37,850,000