Persamaan Akuntansi

tgl Kas piutang Usaha Peralatan Perlengkapan Utang Usaha + Modal

1-May Rp15,000,000 Rp15,000,000
2-May -Rp3,000,000
3-May Rp8,500,000 Rp8,500,000
4-May -Rp950,000 Rp950,000
5-May -Rp700,000
7-May Rp3,000,000
10-May Rp20,000,000 Rp20,000,000
13-May -Rp3,000,000 -Rp3,000,000
14-May Rp3,000,000 Rp2,000,000
15-May -Rp1,050,000
18-May -Rp950,000
20-May -Rp300,000
21-May Rp7,000,000
25-May Rp2,000,000 -Rp2,000,000
27-May -Rp1,500,000
28-May Rp3,500,000 Rp2,000,000
30-May -Rp1,050,000
30-May -Rp170,000
Rp41,000,000 Rp2,000,000 Rp8,500,000 Rp780,000 = Rp25,500,000 + Rp15,000,000
Total
Rp52,280,000 = +
untansi
Prive Pendapatan B. Sewa B. Iklan B. Gaji B. Utilitas B. Asuransi

-Rp3,000,000

-Rp700,000
Rp3,000,000

Rp5,000,000
-Rp1,050,000
-Rp950,000
-Rp300,000
Rp7,000,000

-Rp1,500,000
Rp5,500,000
-Rp1,050,000

-Rp1,500,000 Rp20,500,000 -Rp3,000,000 -Rp700,000 -Rp2,100,000 -Rp950,000 -Rp300,000

Rp52,280,000
B. Perlengkapan

-Rp170,000
-Rp170,000
 Buku Besar
Jurnal Umum
tgl COA Nama Akun Debit Kredit K
1-May 101 Kas Rp15,000,000 Mutasi debit
301 Modal Rp15,000,000 1-May
2-May 501 Beban Sewa Rp3,000,000 7-May
101 Kas Rp3,000,000 10-May
3-May 114 Peralatan Rp8,500,000 14-May
201 Utang Usaha Rp8,500,000 21-May
4-May 106 Perlengkapan Rp950,000 25-May
101 Kas Rp950,000 28-May
5-May 502 Beban Iklan Rp700,000
101 Kas Rp700,000
7-May 101 Kas Rp3,000,000
Total
401 Pendapatan Rp3,000,000
10-May 101 Kas Rp20,000,000
201 Utang Usaha Rp20,000,000
13-May 201 Utang Usaha Rp3,000,000
101 Kas Rp3,000,000
Piutan
14-May 101 Kas Rp3,000,000 Mutasi Debit
104 Piutang Usaha Rp2,000,000 14-May
401 Pendapatan Rp5,000,000 28-May
15-May 503 Beban Gaji Rp1,050,000
Total
101 Kas Rp1,050,000
18-May 504 Beban Utilitas Rp950,000
101 Kas Rp950,000
20-May 505 Beban Asuransi Rp300,000
101 Kas 300,000
Perlen
21-May 101 Kas Rp7,000,000 Mutasi Debit
401 Pendapatan Rp7,000,000 4-May
25-May 101 Kas Rp2,000,000
Total
104 Piutang Usaha Rp2,000,000
27-May 302 Prive Rp1,500,000
101 Kas Rp1,500,000
28-May 101 Kas Rp3,500,000
104 Piutang Usaha Rp2,000,000
Pera
401 Pendapatan Rp5,500,000 Mutasi Debit
30-May 503 Beban Gaji Rp1,050,000 3-May
101 Kas Rp1,050,000
Total
30-May 506 B. Perlengkapan Rp170,000
106 Perlengkapan Rp170,000
Rp78,670,000 Rp78,670,000
 Neraca Saldo
Kode Akun Nama Akun Debit Kredit
1.1 Kas Rp41,000,000
1.2 Piutang Usaha Rp2,000,000
1.4 Perlengkapan Rp780,000
1.7 peralatan Rp8,500,000
2.1 Utang Rp25,500,000
3.1 Modal Rp15,000,000
3.2 Prive 1,500,000
4.1 Pendapatan Rp20,500,000
5.1 B. Sewa Rp3,000,000
5.2 B. Iklan Rp700,000
5.3 B. Gaji Rp2,100,000
5.4 B. Utiltas Rp950,000
5.5 B. Asuransi Rp300,000
5.6 B. Perlengkapan Rp170,000
Total Rp61,000,000 Rp61,000,000
Buku Besar

Kas Prive
Mutasi debit Mutasi Kredit Mutasi Debit Mutasi Kredit
Rp15,000,000 2-May Rp3,000,000 27-May Rp1,500,000
Rp3,000,000 4-May Rp950,000
Total Rp1,500,000
Rp20,000,000 5-May Rp700,000
Rp3,000,000 13-May Rp3,000,000
Rp7,000,000 15-May Rp1,050,000
Rp2,000,000 18-May Rp950,000
Rp3,500,000 20-May Rp300,000
Pendapatan
27-May Rp1,500,000 Mutasi Debit Mutasi Kredit
30-May Rp1,050,000 7-May
Rp53,500,000 Rp12,500,000 14-May
Rp41,000,000 21-May
28-May
Total
Piutang Usaha
Mutasi Debit Mutasi Kredit
Rp2,000,000 25-May Rp2,000,000
Rp2,000,000
Utang Usaha
Rp4,000,000 Rp2,000,000 Mutasi Debit Mutasi Kredit
Rp2,000,000 13-May Rp3,000,000 3-May
10-May
Rp3,000,000
Total
Perlengkapan
Mutasi Debit Mutasi Kredit
Rp950,000 30-May Rp170,000
Rp950,000 Rp170,000
Modal Usaha
Rp780,000 Mutasi Debit Mutasi Kredit
1-May
Total
Peralatan
Mutasi Debit Mutasi Kredit
Rp8,500,000
Beban Sewa
Rp8,500,000
Mutasi debit Mutasi Kredit
2-May Rp3,000,000
Total Rp3,000,000
rive Beban Iklan
Mutasi Kredit Mutasi Debit Mutasi Kredit
5-May 700,000
Total 700,000

apatan Beban Gaji

Mutasi Kredit Mutasi Debit Mutasi Kredit
Rp3,000,000 15-May Rp1,050,000
Rp5,000,000 30-May Rp1,050,000
Rp7,000,000
Total Rp2,100,000
Rp5,500,000
Rp20,500,000

Beban Utilitas
Mutasi Debit Mutasi Kredit
g Usaha 18-May Rp950,000
Mutasi Kredit
Total Rp950,000
Rp8,500,000
Rp20,000,000
Rp28,500,000
Rp25,500,000
Beban Asuransi
Mutasi Debit Mutasi Kredit
20-May Rp300,000
al Usaha
Total Rp300,000
Mutasi Kredit
Rp15,000,000
Rp15,000,000
Beban Perlengkapan
Mutasi Debit Mutasi Kredit
30-May Rp170,000
n Sewa
Total Rp170,000
Mutasi Kredit