S2-2A BUKU BESAR NAMA : SERINA (STIE) TUGAS PRINSIP DASAR AKUNTANSI

1 KAS 3 BEBAN SEWA

30,000,000 3,250,000 3,250,000
14,440,000 875,000
2,230,000 4 PERLENGKAPAN
3,000,000 2,150,000 1,300,000
2,500,000 850,000
44,440,000 11,855,000
32,585,000 5 UTANG USAHA
875000 2,150,000
2 MODAL
30,000,000 6 PENDAPATAN
14,440,000

S2-2A NERACA SALDO

KETERANGAN DEBIT KREDIT

KAS 32,585,000
MODAL 30,000,000
BEBAN SEWA 3,250,000
PERLENGKAPAN 850,000
UTANG USAHA 1,275,000
PENDAPATAN 14,440,000
BEBAN KENDARAAN 1,580,000
BEBAN LAIN LAIN 650,000
BEBAN GAJI 3,000,000
BEBAN PERLENGKAPAN 1,300,000
PRIVE 2,500,000
TOTAL 45,715,000 45,715,000

S2-3A BUKU BESAR

1 KAS 6 KENDARAAN
27,750,000 4,000,000 32,500,000
7,500,000 6,500,000
1,860,000 7 UTANG WESEL
3,660,000 26,000,000
2,600,000
2,400,000 8 PERLENGKAPAN
35,250,000 21,020,000 1,860,000
14,230,000
 2 MODAL 9 PENDAPATAN
27,750,000 7,500,000
12,440,000
3 BEBAN SEWA 19,940,000
4,000,000
10 BEBAN ASURANSI
4 PERALATAN KANTOR 2,400,000
12,880,000

5 UTANG USAHA
12,880,000
1,100,000
13,980,000

S2-3A NERACA SALDO

KETERANGAN DEBIT KREDIT

KAS 14,230,000
MODAL 27,750,000
BEBAN SEWA 4,000,000
PERALATAN K. 12,880,000
UTANG USAHA 13,980,000
KENDARAAN 32,500,000
UTANG WESEL 26,000,000
PERLENGKAPAN 1,860,000
PENDAPATAN 19,940,000
ASURANSI DDM 2,400,000
PIUTANG USAHA 12,440,000
BEBAN KENDARAAN 1,100,000
BEBAN UTILITAS 3,660,000
BEBAN LAIN-LAIN 2,600,000
TOTAL 87,670,000 87,670,000
DASAR AKUNTANSI

7 BEBAN KENDARAAN
1,580,000

8 BEBAN LAIN-LAIN
650,000

9 BEBAN GAJI
3,000,000

10 BEBAN PERLENGKAPAN
1,300,000

11 PRIVE
2,500,000

11 PIUTANG USAHA
12,440,000

12 BEBAN KENDARAAN
1,100,000

13 BEBAN UTILITAS
3,660,000
14 BEBAN LAIN LAIN
2,600,000