Latihan 1.

1
1.     Aset berupa kas bertambah 40 jt, modal bertampah 40 jt
2.     Aset berupa kas berkurang 3,4 jt, asset lainnya berupa perlengkapan (bensin oli) bertambah sebesar 3,4 jt
3.     Aset berupa piutang bertambah sebesar 3,6 jt, modal bertambah sebesar 3,6 juta
4.     Aset bertambah berupa kas sebesar 7 jt, modal bertambah sebsar 7 jt
5.     Asset berupa kas berkurang sebesar 3 juta, modal berupa beban berkurang 3 juta
6.     Aset berupa kas berkurang sebsar 1,4, dan kewajiban berkurang sebesar 1,4 juta
7.     Aset berupa kas bertambah sebesar 1,8 dan piutang berkurang sebesar 1,8
8.     Aset berupa kas berkurang sebesar 4jt dan modal berkurang sebesar 4 juta utk pengambilan pribadi
9.     Asset berupa perlengkapan berkurang sebesar 2,3 juta dan modal berkurang sebesar 2,3 juta
) bertambah sebesar 3,4 jt

engambilan pribadi
esar 2,3 juta
Latihan 1.2
Kewajiba
Asset Modal
n
+ +
+ +
+ +
- -
- -
+-
- -
+ +
- -
Latihan 1.3
1.     Transaksi yang terjadi dalam persamaan dasar akuntansi tersebut adalah transaksi pengurangan ataupun pen
2.     Penurunan kas bersih yang terjadi sepanjang bulan Januari adalah sebesar Rp 24.000.000
3.     Pertambahan bersih atas modal selama bulan Januari sebesar 18.000.000
4.     Laba bersih pada bulan Januari adalah sebesar Rp (Rugi sebesar 4100)
Latihan 1.4
Latihan 1.5
Latihan 1.6
A B
Per 1 Jan 2021

Aset 750.000.000 210.000.000

Kewajiban 420.000.000 90.000.000

Per 31 Des 2021

Aset 870.000.000 285.000.000

Kewajiban 480.000.000 60.000.000

Transaksi selama
tahun 2021:

Setoran Modal 135.000.000 27.000.000

Prive 60.000.000 36.000.000

Pendapatan 285.000.000 189.000.000

Beban 240.000.000 105.000.000

C D

297.000.000 75.000.000

228.000.000 81.300.000

288.000.000 219.000.000

231.000.000 126.000.000

30.000.000 75.000.000

34.500.000 63.000.000

264.300.000 297.000.000

268.800.000 234.000.000
Latihan 1.7

Balance Sheet
June, 30 2021
Asset Liabilities and Equity
Cash $ 19,000,000 Account Payable $ 13,040,000
Account Receivable $ 19,800,000
Supplies $ 19,500,000 Owner's Equity $ 45,260,000
Total Asset $ 58,300,000 Total Liabilities & Capital $ 58,300,000

Latihan 1.8
Menyusun laporan Laba Rugi

Travel Biro Flamboyan

Income Statement
For the month ended June, 30 2021
Service Revenue $ 19,600,000
Operational Expense:
Salary Expense $ (2,400,000)
Rental Expense $ (1,800,000)
Supplies Expense $ (500,000)
Other Expense $ (100,000)
Total $ (4,800,000)
Net Income $ 14,800,000
 INDAH INTERIOR a.
Balance Sheet
July, 30 2021
Asset Liabilities and Equity
Cash $ 22,800,000 Account Payable $ 16,200,000
Account Receivable $ 26,800,000
Supplies $ 1,500,000 Owner's Equity $ 34,900,000 b.
Total Asset $ 51,100,000 Total Liabilities & Capital $ 51,100,000
Laba Bulan Juli 2010
Kas masuk (Pendapatan) $ 3,800,000
Piutang $ 7,000,000
Beban Perlengkapan $ (18,000,000)
Rugi $ (7,200,000)

Laba Bulan Juli 2010

Kas masuk (Pendapatan) $ 1,300,000
Piutang $ 7,000,000
Beban Perlengkapan $ (18,000,000)
Rugi $ (9,700,000)
Latihan 1-1 Accounting Equation
Asset
Cash Account Receivable Supplies

$ 50,000,000
$ (6,000,000)
$ 18,500,000
$ (12,500,000)
$ 7,500,000
$ (16,100,000)
$ (3,000,000)
$ (1,300,000)
$ 4,700,000
$ (2,000,000)
$ 17,900,000 $ 4,700,000 $ 17,200,000
Saldo $ 39,800,000

Latihan 1-2
Dharmawan Service 1-2 a
Income Statement
For the month ended January, 31 2021 $ 4,500,000
Service Revenue $ 5,750,000 $ 1,250,000
Operational Expense:
xxx $ (2,000,000)
xxx $ (655,000)
xxx $ (1,000,000)
xxx $ (125,000)
xxx $ (1,200,000)
Total Expense $ (4,980,000)
Net Income $ 770,000

Dharmawan Services 1-2 b

Capital Statement
For the month ended January, 31 2021
Dharmawan Capital, 1 January 2021 $ 3,000,000
Added investment x
Net Income $ 770,000
Prive x
$ 770,000
Dharmawan Capital, 31 January 2021 $ 3,770,000
 Liabilities and Equity
Account Payable Nurdiantoro's Capital

$ 50,000,000
$ (6,000,000)
$ 18,500,000
$ (12,500,000)
$ 7,500,000
$ (16,100,000)
$ (3,000,000)
$ (1,300,000)
$ 4,700,000
$ (2,000,000)
$ 6,000,000 $ 33,800,000
$ 39,800,000

1-2 c Dharmawan Service

Balance Sheet
31-Jan-21
Asset
Cureent Asset:
Cash $ 2,395,000
Account Receivable $ 1,250,000
Supplies $ 425,000
Fixed Asset: $ -
Total Asset $ 4,070,000
Dharmawan Service
Balance Sheet
31-Jan-21
Liabilities and Equity
Current Liabilities:
Account Payable $ 300,000
Long term liabilities $ -

Dharmawan'S Capital $ 3,770,000

Total Liabilities&Capital $ 4,070,000
Soal 1-3/Accounting Equation
Asset Liabilities and Equity
Tanggal
Cash Supplies Account Payable Capital, Hermada Ket
Desember/ 2 $ 30,000,000 $ 30,000,000 Modal awal
5 $ (21,600,000) $ (21,600,000) Rental & euipment Expense
8 $ 4,500,000 $ 4,500,000
10 $ (3,000,000) $ (3,000,000)
22 $ 66,600,000 $ 66,600,000 Service Revenue
25 $ (12,000,000) $ (12,000,000) Prive
27 $ (5,400,000) $ (5,400,000) Vehicle Expense
$ (33,300,000) $ (33,300,000) Other Expense
30 $ (18,900,000) $ (18,900,000) Salaries Expense
$ (2,550,000) $ (2,550,000) Supplies Expense
Saldo $ 2,400,000 $ 1,950,000 $ 1,500,000 $ 2,850,000
$ 4,350,000 $ 4,350,000
 Biro Usaha Hermada
Income Statement
For the month ended December, 31 2021
& euipment Expense Service revenue $ 66,600,000
Operational expense:
Salaries Expense $ (18,900,000)
Supplies Expense $ (2,550,000)
Rental & euipment $ (21,600,000)
Vehicle Expense $ (5,400,000)
Other Expense $ (33,300,000)
Total Expense $ (81,750,000)
Loss $ (15,150,000)
Jumlah rugi atau laba akan mempengaruhi kesesuaian antara saldo pada persamaan dasar akuntansi denga
 Biro Usaha Hermada
Income Statement
For the month ended December, 31 2021
Hermada's Capital, 1 December 2021 $ 30,000,000
Loss $ (15,150,000)
Prive $ (12,000,000) $ (27,150,000)
Hermada's Capital, 31 December 2021 $ 2,850,000
Nb: Modal yang tertera sama dengan yang tertera pada accounting equation

ra saldo pada persamaan dasar akuntansi dengan saldo pada laporan perubahan modal dan neraca
 Biro Usaha Hermada
Balance Sheet
December, 31 2021
Asset Liabilities and Equity
Current Asset: Account Payable $ 1,500,000
Cash $ 2,400,000
Supplies $ 1,950,000 Hermada's Capital $ 2,850,000
Total Asset $ 4,350,000 Total Liabilities&Capital $ 4,350,000
Total asset sama dengan yang tertera pada total saldo accounting equation
Harta dan kewajiban perusahaan pada 1 Juni 2021 Accounting Equation
Kas Rp 18,800,000.00 Asset
Tanggal
Piutang Usaha Rp 9,500,000.00 Cash
Perlengkapan Rp 1,120,000.00 June,2021 Rp 18,800,000.00
Tanah Rp 30,000,000.00 4 -Rp 2,500,000.00
Utang Usaha Rp 7,760,000.00 6
10 -Rp 3,360,000.00
15
18 Rp 7,200,000.00
23 Rp 7,500,000.00
26 -Rp 2,600,000.00
-Rp 1,450,000.00
-Rp 1,020,000.00
-Rp 380,000.00
30
Saldo Rp 22,190,000.00
Rp
a. Jumlah modal Tuan dharmadi pada awal juni adalah Rp 51.660.000
b. (Sesuai saldo pada persamaan dasar akuntansi)
c. Laporan laba rugi, perubahan modal dan neraca
 Liabilities and Equity
Account receivable Supplies land Account Payable Dharmadi Capital
Rp 9,500,000.00 Rp 1,120,000.00 Rp 30,000,000.00 Rp 7,760,000.00 Rp 51,660,000.00
-Rp 2,500,000.00
Rp 12,900,000.00 Rp 12,900,000.00
-Rp 3,360,000.00
Rp 620,000.00 Rp 620,000.00
Rp 7,200,000.00
-Rp 7,500,000.00
-Rp 2,600,000.00
-Rp 1,450,000.00
-Rp 1,020,000.00
-Rp 380,000.00
-Rp 570,000.00 -Rp 570,000.00
Rp 14,900,000.00 Rp 1,170,000.00 Rp 30,000,000.00 Rp 5,020,000.00 Rp 63,240,000.00
68,260,000.00 Rp 68,260,000.00
awal juni adalah Rp 51.660.000 dan pada akhir bulan Juni sebesar Rp 68.260.000

dan neraca Rp 20,100,000.00

-Rp 8,520,000.00
Rp 11,580,000.00

Modal akhir
Rp 63,240,000.00
 Sawunggaling Cleaning Service
Ket.
Income Statement
Beginning balance For the month ended June, 31 2021
Rental expense Service Revenue
Service revenue Operational Expense:
Rental expense -Rp 2,500,000.00
Salary expense -Rp 2,600,000.00
Service revenue Transport expense -Rp 1,450,000.00
Electric expense -Rp 1,020,000.00
Salary expense Other expenses -Rp 380,000.00
Transport expense Supplies expense -Rp 570,000.00
Electric expense Total Expense -Rp 8,520,000.00
Other expenses Net Income
Supplies expense

rev
exp
Net Income
 Service Sawunggaling Cleaning Service
nt Capital Statement
e, 31 2021 For the month ended June, 31 2021
Rp 20,100,000.00 Dharmadi's Capital, 1 June 2021 Rp 51,660,000.00
Net Income Rp 11,580,000.00
Dharmadi's Capital, 31 June 2021 Rp 63,240,000.00

-Rp 8,520,000.00
Rp 11,580,000.00
 Sawunggaling Cleaning Service
Balance Sheet
For June 2021
Asset Liabilities and Equity
Current Asset: Current Liabilities:
Cash Rp 22,190,000.00 Account Payable
Account receivable Rp 14,900,000.00 Long Term Liabilities:
Supplies Rp 1,170,000.00
Total Current Asset Rp 38,260,000.00
Fixed Asset:
Land Rp 30,000,000.00 Dharmawan's Capital
Total Asset Rp 68,260,000.00 Total Liabilities & Capital
Rp 5,020,000.00

Rp 63,240,000.00
Rp 68,260,000.00
Soal 1-5
Perusahaan Jasa Melati Putih
Income Statement
For the month ended, 31 Desember 2021
Service revenue $ 400,000,000
Operational Expense:
Salary Expense $ (106,000,000)
Rental Expense $ (46,000,000)
Interest Expense $ (18,000,000)
Advertising Expense $ (22,000,000) $ (192,000,000)
Net Income $ 208,000,000

EROR

Perusahaan Jasa Melati Putih

Income Statement
For the month ended, 31 Desember 2021
Revenue
Service revenue: $ 400,000,000
Expenses:
Salary Expense $ 106,000,000
Rental Expense $ 46,000,000
Interest Expense $ 18,000,000
Tax Payable $ 8,000,000
Advertising Expense $ 22,000,000
Total Expense $ 200,000,000 $ (200,000,000)
Net Income $ 200,000,000
 Perusahaan Jasa Melati Putih
Capital Statement
For the month ended, 31 December 2021
Melati's Capital, 1 December 2021 $ 300,000,000
Net Income $ 208,000,000
Prive $ (130,000,000)
$ 78,000,000
Melati's Capital, 31 December 2021 $ 378,000,000

Perusahaan Jasa Melati Putih

Capital Statement
For the month ended, 31 December 2021
Melati's Capital, 1 December 2021 $ 300,000,000
Net Income $ 200,000,000
Prive $ (130,000,000)
Melati's Capital, 31 December 2021 $ 370,000,000
 Perusahaan Jasa Melati Putih
Capital Statement
For 31 December 2021
Asset Liabilities and Equity
Current asset: Current Liabilities:
Cash $ 20,000,000 Account Payable $ 38,000,000
Account Receivable $ 22,000,000 Notes Payable (Hutang Wesel) $ 170,000,000
Supplies $ 6,000,000 Tax Payable/ Property Tax $ 8,000,000
Total Current Asset: $ 48,000,000 Salaries Payable $ 2,000,000
Fixed Asset: Total Current Liabilities: $ 218,000,000
Building $ 360,000,000
Land $ 130,000,000 Melati's Capital $ 378,000,000
Meuble $ 40,000,000
Total Fixed Asset: $ 530,000,000
Total Asset: $ 578,000,000 Total Liabilities & Capital $ 596,000,000

Perusahaan Jasa Melati Putih

Capital Statement
For 31 December 2021
Asset
Current Asset: Kewajiban
Cash $ 20,000,000 Current Liabilities:
Account Receivable $ 22,000,000 Account Payable $ 38,000,000
Supplies $ 6,000,000 Notes Payable $ 170,000,000
Total Current Asset $ 48,000,000 Salary Payable $ 2,000,000
Fixed Asser:
Building $ 360,000,000 Total Liabilities $ 210,000,000
Land $ 130,000,000 Equity
Meuble $ 40,000,000 Melati's Capital $ 370,000,000
Total Fixed Asset $ 530,000,000
Total Asset $ 578,000,000 Total Liabilities & Euity $ 580,000,000
 Pengetikan Pradana
Income Statement
For the month ended, 31 December 2021
Revenue:
Service Revenue Rp 137,550,000
Expenses:
Salary Expense Rp 57,800,000
Rental Expense Rp 18,000,000
Advertising Expense Rp 11,900,000
Electric Expense Rp 9,000,000
Supplies Expense Rp 5,200,000
Beban Pengangkutan Rp 3,600,000
Insurance Expense Rp 1,800,000
Other Expense Rp 1,650,000
Total Expenses -Rp 108,950,000
Net Income Rp 28,600,000
 Pengetikan Pradana
Capital Statement
For the month ended, 31 December 2021
Pradana's Capital 1 December 2021 $ 27,700,000.00
Net Income $ 28,600,000.00
Prive $ (28,000,000.00)
Pradana's Capital 31 December 2021 $ 28,300,000.00
 Pengetikan Pradana
Balance Sheet
December, 31 2021
Asset Kewajiban
Current Asset: Current Liabilities:
Cash $ 13,250,000 Account Payable $ 2,200,000
Account Receivable $ 15,200,000 Salary Payable $ 600,000
Prepaid Insurance $ 1,300,000 Equity
Supplies $ 1,350,000 Pradana's Capital $ 28,300,000
Total Asset $ 31,100,000 Total Liability and Equity $ 31,100,000
 Perencanaan Bangunan Napi
Balance Sheet
October, 31 2021
Asset Kewajiban
Kas $ 2,000,000 Utang Usaha $ 8,000,000
Piutang Usaha $ 3,000,000 Utang Wesel $ 16,000,000
Perlengkapan Kantor $ 1,000,000 Total Kewajiban: $ 24,000,000
Tanah $ 22,000,000 Ekuitas
Mebel Kantor $ 10,000,000 Modal Tn. Napi $ 14,000,000
Total Asset $ 38,000,000 Total Kewajiban dan Ekuitas $ 38,000,000