Tanggal Keterangan DEBET KREDIT

2023 Agustus 1 Kas Rp 150,000,000 -

Modal - Rp 150,000,000
2023 Agustus 2 Peralatan Rp 25,000,000 -
(Meja Kursi) - -
Hutang Usaha - Rp 25,000,000
2023 Agustus 3 NO ENTRY - -
NO ENTRY - -
2023 Agustus 4 Komputer Rp 9,000,000 -

Kas - Rp 9,000,000
2023 Agustus 5 Persedian Barang(Obat) Rp 79,000,000 -
Kas - Rp 55,300,000
Hutang Usaha - Rp 23,700,000
2023 Agustus 6 Hutang Usaha Rp 4,000,000 -
Kas - Rp 4,000,000
2023 Agustus 7 Peralatan( EHR) Rp 7,000,000 -
Kas - Rp 1,500,000
Hutang Usaha - Rp 5,500,000
2023 Agustus 8 -
2023 Agustus 8 Hutang Usaha Rp 23,700,000
Kas - Rp 23,700,000
2023 Agustus 9 Kas Rp 61,000,000 -
Piutang Usaha Rp 56,000,000
Pendapatan Rp 117,000,000
2023 Agustus 25 Beban Gaji Rp 55,000,000
Kas Rp 55,000,000
2023 Agustus 31 Hutang Usaha Rp 5,500,000
Kas Rp 5,500,000
TOTAL Rp 475,200,000 Rp 475,200,000
1. Kas
Tanggal DEBET KREDIT
8/1/2023 Rp 150,000,000 -
8/4/2023 - Rp 9,000,000
8/5/2023 - Rp 55,300,000
8/6/2023 - Rp 4,000,000
8/7/2023 - Rp 1,500,000
8/8/2023 - Rp 23,700,000
8/9/2023 Rp 61,000,000 -
8/25/2023 - Rp 55,000,000
8/31/2023 - Rp 5,500,000
TOTAL Rp 211,000,000 Rp 154,000,000
SALDO Rp 57,000,000 -
2. MODAL
Tanggal DEBET KREDIT
8/1/2023 - Rp 150,000,000
SALDO - Rp 150,000,000

3. PERALATAN
Tanggal DEBET KREDIT
8/2/2023 Rp 25,000,000 -
8/7/2023 Rp 7,000,000 -
TOTAL Rp 32,000,000
SALDO Rp 32,000,000

4. HUTANG USAHA
Tanggal DEBET KREDIT
8/2/2023 - Rp 25,000,000
8/5/2023 - Rp 23,700,000
8/6/2023 Rp 4,000,000 -
8/7/2023 - Rp 5,500,000
8/8/2023 Rp 23,700,000 -
8/31/2023 Rp 5,500,000 -
TOTAL Rp 33,200,000 Rp 54,200,000
SALDO - Rp 21,000,000
5. PERSEDIAAN BARANG (Obat)
Tanggal DEBET KREDIT
8/5/2023 Rp. 79.000.000
SALDO Rp. 79.000.000
6. PIUTANG USAHA
Tanggal DEBET KREDIT
8/9/2023 Rp 56,000,000 -
SALDO Rp 56,000,000 -

7. PENDAPATAN
Tanggal DEBET KREDIT
8/9/2023 - Rp 117,000,000
TOTAL - Rp 117,000,000
SALDO - Rp 117,000,000

8. BEBAN GAJI
Tanggal DEBET KREDIT
8/25/2023 Rp 55,000,000 -
SALDO Rp 55,000,000 -

9. KOMPUTER
Tanggal DEBET KREDIT
8/4/2023 Rp 9,000,000 -
SALDO Rp 9,000,000 -
 KETERANGAN DEBET KREDIT
KAS Rp 57,000,000 -
MODAL - Rp 150,000,000
PERALATAN Rp 32,000,000 -
HUTANG USAHA - Rp 21,000,000
PERSEDIAAN (OBAT) Rp 79,000,000 -
PIUTANG USAHA Rp 56,000,000 -
PENDAPATAN - Rp 117,000,000
BEBAN GAJI Rp 55,000,000 -
KOMPUTER Rp 9,000,000 -
TOTAL Rp 288,000,000 Rp 288,000,000
 LAPORAN LABA/RUGI LAPORAN PERUBAHAN E
Pendapatan Usaha Rp 117,000,000 Modal Awal
Beban-Beban Usaha : Laba
1. Beban Gaji Rp 55,000,000 +
TOTAL Laba Rp 62,000,000
 LAPORAN PERUBAHAN EKUITAS LAPORAN KEUANGA
Modal Awal Rp 150,000,000 Aktiva Lancar
Rp 62,000,000 Kas
Modal Akhir Rp 212,000,000 Persediaan
Piutang

Aktiva Tetap
Peralatan
Komputer

TOTAL
 LAPORAN KEUANGAN
Hutang Rp 21,000,000
Rp 57,000,000 Modal Akhir Rp 212,000,000
Rp 79,000,000
Rp 56,000,000
Rp 192,000,000

Rp 32,000,000
Rp 9,000,000
Rp 41,000,000
Rp 233,000,000 Total Rp 233,000,000