Laporan Keuangan Multi Warna Bulan

HARTA/ASET
Tgl Kas Piutang Perlengkapan Peralatan Tanah
2 135,000,000 245,000,000
135,000,000 245,000,000
4 75,000,000
210,000,000 245,000,000
5 -48,000,000 188,000,000
162,000,000 188,000,000 245,000,000
7 -3,750,000
158,250,000 188,000,000 245,000,000
8 -4,200,000 4,200,000
154,050,000 4,200,000 188,000,000 245,000,000
11 18,500,000
20,000,000
172,550,000 20,000,000 4,200,000 188,000,000 245,000,000
14 26,000,000
172,550,000 46,000,000 4,200,000 188,000,000 245,000,000
15 -3,000,000 12,000,000
169,550,000 46,000,000 16,200,000 188,000,000 245,000,000
16 -28,000,000
141,550,000 46,000,000 16,200,000 188,000,000 245,000,000
18 20,000,000 -20,000,000
161,550,000 26,000,000 16,200,000 188,000,000 245,000,000
19 -2,500,000
159,050,000 26,000,000 16,200,000 188,000,000 245,000,000
21 15,000,000 -15,000,000
174,050,000 11,000,000 16,200,000 188,000,000 245,000,000
22 -28,000,000
146,050,000 11,000,000 16,200,000 188,000,000 245,000,000
28 -6,500,000
139,550,000 11,000,000 16,200,000 188,000,000 245,000,000
29 -750,000
138,800,000 11,000,000 16,200,000 188,000,000 245,000,000
31 -4,000,000
138,800,000 11,000,000 12,200,000 188,000,000 245,000,000
n Keuangan Multi Warna Bulan Januari 2017
LIABILITAS dan EKUITAS
Bangunan Kendaraan Utang Modal
265,000,000 645,000,000
265,000,000 645,000,000
75,000,000
265,000,000 75,000,000 645,000,000
140,000,000
265,000,000 215,000,000 645,000,000
-3,750,000
265,000,000 215,000,000 641,250,000

265,000,000 215,000,000 641,250,000

18,500,000
20,000,000
265,000,000 215,000,000 679,750,000
26,000,000
265,000,000 215,000,000 705,750,000
9,000,000
265,000,000 224,000,000 705,750,000
68,000,000 40,000,000
265,000,000 68,000,000 264,000,000 705,750,000

265,000,000 68,000,000 264,000,000 705,750,000

-2,500,000
265,000,000 68,000,000 264,000,000 703,250,000

265,000,000 68,000,000 264,000,000 703,250,000

-28,000,000
265,000,000 68,000,000 236,000,000 703,250,000
-6,500,000
265,000,000 68,000,000 236,000,000 696,750,000
-750,000
265,000,000 68,000,000 236,000,000 696,000,000
-4,000,000
265,000,000 68,000,000 236,000,000 692,000,000
928,000,000 928,000,000
 Keterangan
kas,tanah,bangunan dari pemilik

kredit usaha

membeli peralatan

membayar biaya iklan

membeli perlengkapan

menerima pendapatan secara tunai

menerima pendapatan sisanya kredit

menerima piutang dari customer

membeli perlengkapan

membeli pick up

menerima pendapatan dari piutang

bayar beban telepon,listrik,dan air

menerima pendapatan dari piutang

bayar utang

bayar gaji karyawan

bayar bunga pinjaman

beban perlengkapan
 LAPORAN KEUANGAN JAYA AC BULAN DESEMBER 2016
Harta/Aset Liabilitas dan Ekuitas
Tanggal Cash Supplies Equipment payable equity
2 35,000,000 35,000,000
35,000,000 35,000,000
4 -15,000,000 -15,000,000
20,000,000 20,000,000
5 10,000,000 10,000,000
20,000,000 10,000,000 10,000,000 20,000,000
8 -3,750,000 3,750,000
16,250,000 3,750,000 10,000,000 10,000,000 20,000,000
11 -3,000,000 -3,000,000
13,250,000 3,750,000 10,000,000 7,000,000 20,000,000
15 45,000,000 45,000,000
58,250,000 3,750,000 10,000,000 7,000,000 65,000,000
16 -8,400,000 -8,400,000
49,850,000 3,750,000 10,000,000 7,000,000 56,600,000
28 -38,700,000 -38,700,000
11,150,000 3,750,000 10,000,000 7,000,000 17,900,000
31 -12,000,000 -12,000,000
-2,750,000 -2,750,000
-850,000 1,000,000 10,000,000 7,000,000 3,150,000
10,150,000 10,150,000
 JAYA AC
Jurnal Umum (General Jurnal)
Keterangan Periode 31 Desember 2016
setoran awal Tanggal Keterangan Ref
2016 2 Cash
beban sewa ruang operasional Des Equity
4 rent Expense
beli peralatan secara kredit Cash
5 Equipment
beli perlengkapan secara tunai Account Payable
8 Supplies
bayar utang Cash
11 Account Payable
menerima pendapatan jasa Cash
15 Cash
prive Service Revenue
16 Prive
bayar beban lain lain Cash
28 Other Expense
bayar gaji pegawai Cash
beban perlengkapan 31 Salaries expense
Equipment expense
Cash
Total
 JAYA AC JAYA AC
Umum (General Jurnal) Income Statement
ode 31 Desember 2016 Periode 31 Desember 2016
Debit Kredit Service Revenue
Rp 35,000,000 Operating Expense
Rp 35,000,000 Rent Expense Rp 15,000,000
Rp 15,000,000 Other Expense Rp 38,700,000
Rp 15,000,000 Salaries Expense Rp 12,000,000
Rp 10,000,000 Equipment Expense Rp 2,750,000
Rp 10,000,000 Total Operating Expense
Rp 3,750,000 Laba Bersih
Rp 3,750,000
Rp 3,000,000
Rp 3,000,000
Rp 45,000,000
Rp 45,000,000
Rp 8,400,000
Rp 8,400,000
Rp 38,700,000
Rp 38,700,000
Rp 12,000,000
Rp 2,750,000
Rp 14,750,000
Rp 173,600,000 Rp 173,600,000
 JAYA AC
ent Statement of Owner Equity
er 2016 Periode 31 Desember 2016
Rp 45,000,000 Modal Tuan Abri 1 Desember 2016 Rp 35,000,000
Laba Bersih Bulan 31 Desember 2016 (Rp23,450,000)
Rp 11,550,000
Prive Tuan Abri (Rp8,400,000)
Modal Tuan Abri 31 Desember 2016 Rp 3,150,000

Rp 68,450,000
Rp (23,450,000)
 JAYA AC
Balance
Periode 31 Desember 2016

Aktiva Pasiva
Cash (Rp850,000) Acoount Payable Rp 7,000,000
Equipment Rp 1,000,000
Supplies Rp 10,000,000 Tn.Abri Rp 3,150,000
Jumlah Aktiva Rp10,150,000 Jumlah Pasiva Rp 10,150,000
 LAPORAN KEUANGAN SHINTA WULANDARI SALON BULAN MARET
HARTA/ASET LIABILITAS dan EKUITAS
TANGGAL KAS PERLENGKAPAN PERALATAN UTANG MODAL
1 30,000,000 30,000,000
30,000,000 30,000,000
3 -1,200,000 -1,200,000
28,800,000 28,800,000
5 10,000,000 10,000,000
28,800,000 10,000,000 10,000,000 28,800,000
8 -900,000 900,000
27,900,000 900,000 10,000,000 10,000,000 28,800,000
10 1,500,000 1,500,000
29,400,000 900,000 10,000,000 10,000,000 30,300,000
17 450,000 450,000
29,850,000 900,000 10,000,000 10,000,000 30,750,000
20 -1,000,000 -1,000,000
28,850,000 900,000 10,000,000 10,000,000 29,750,000
22 -5,000,000 -5,000,000
23,850,000 900,000 10,000,000 5,000,000 29,750,000
25 2,100,000 2,100,000
25,950,000 900,000 10,000,000 5,000,000 31,850,000
30 -850,000 -850,000
25,100,000 900,000 10,000,000 5,000,000 31,000,000
36,000,000 36,000,000
LAN MARET Shinta Wulandari Salon
Income Statement
KETERANGAN Periode 31 Maret 2014
Setoran Awal Revenue
Service Revenue
bayar beban pemasangan nama Commision Revenue
Total Revenue
membeli peralatan secara kredit Operating Expense
Advertising Expense Rp 1,200,000
membeli perlengkapan Salaries Expense Rp 850,000
Total Expenses
menerima pendapatan jasa Net Income

menerima pendapatan komisi

keperluan rumah tangga

membayar utang

menerima pendapatan jasa

bayar gaji karyawan

 Salon Shinta Wulandari Salon
ent Statement of Owner Equity
t 2014 Periode 31 Maret 2014
Modal Nyonya Shinta 1 Maret 2014 Rp 30,000,000
Rp 3,600,000 Laba Bersih Bulan 31 Maret 2014 Rp 2,000,000
Rp 450,000 Rp 32,000,000
Rp 4,050,000 Prive Nyonya Shinta (Rp1,000,000)
Modal Nyonya Shinta 31 Maret 2014 Rp 31,000,000

Rp 2,050,000
Rp 2,000,000
 Shinta Wulandari Salon
Balance
Periode 31 Maret 2014

Aktiva Pasiva
Cash Rp 25,100,000 Account Payable Rp 5,000,000
Equipment Rp 900,000
Supplies Rp 10,000,000 Shinta Equity Rp 31,000,000
Jumlah Aktiva Rp 36,000,000 Jumlah Pasiva Rp 36,000,000
 Shanti Wulandari Salon
Jurnal Umum (General Journal)
Periode 31 Maret 2014
Tanggal Keterangan Ref Debit Kredit
2014 1 Kas Rp 30,000,000
Maret Modal Rp 30,000,000
3 B.Pemasangan nama Rp 1,200,000
Kas Rp 1,200,000
5 Peralatan Rp 10,000,000
Utang Usaha Rp 10,000,000
8 Perlengkapan Rp 900,000
Kas Rp 900,000
10 Kas Rp 1,500,000
Pendapatan Jasa Rp 1,500,000
17 Kas Rp 450,000
Pendapatan Komisi Rp 450,000
20 Prive Rp 1,000,000
Kas Rp 1,000,000
22 Utang Usaha Rp 5,000,000
Kas Rp 5,000,000
25 Kas Rp 2,100,000
Pendapatan Jasa Rp 2,100,000
30 B.Gaji Rp 850,000
Kas Rp 850,000
Total Rp 53,000,000 Rp 53,000,000
Nama Akun : Modal Shanti
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 1 Posting - 30,000,000 -
Maret - -

Nama Akun : Kas Kode Akun :

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 1 Posting Rp 30,000,000 - Rp 30,000,000
Maret 3 - Rp 1,200,000 Rp 28,800,000
8 - Rp 900,000 Rp 27,900,000
10 Rp 1,500,000 - Rp 29,400,000
17 Rp 450,000 - Rp 29,850,000
20 - Rp 1,000,000 Rp 28,850,000
22 - Rp 5,000,000 Rp 23,850,000
25 Rp 2,100,000 - Rp 25,950,000
30 - Rp 850,000 Rp 25,100,000

Nama Akun : Utang Usaha Kode Akun : .

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 Posting - Rp 10,000,000 -
Maret 5 Rp 5,000,000 - -
22 - - -

Nama Akun : Pendapatan Kode Akun : 4

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 10 Posting - Rp 1,500,000 -
Maret 17 - Rp 450,000 -
25 - Rp 2,100,000 -

Nama Akun : Beban Lain -Lain

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 3 Posting Rp 1,200,000 - Rp 1,200,000
Maret 30 Rp 850,000 - Rp 2,050,000

Nama Akun : Prive

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 20 Posting - Rp 1,000,000 -
Maret - - -

Nama Akun : Perlengkapan

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
 2014 Rp 900,000 - Rp 900,000
Maret - - -

Nama Akun: Peralatan

Saldo
Tanggal Keterangan Ref Debit Kredit
Debit
2014 Rp 10,000,000 - Rp 10,000,000
Maret - - -
 Shanti Wulandari Salon
Saldo Neraca Saldo
Kredit Periode 31 Maret 2014
30,000,000 Nama Akun Debit Kredit
- Cash Rp 25,100,000 -
Supplies Rp 900,000 -
Kode Akun : ... Equipment Rp 10,000,000 -
Saldo Accounts Payable - Rp 5,000,000
Kredit Equity - Rp 30,000,000
- prive Rp 1,000,000 -
- Service revenue - Rp 3,600,000
- Commision Revenue - Rp 450,000
- Salaries Expense Rp 850,000 -
- Advertising Expense Rp 1,200,000 -
- Rp 39,050,000 Rp 39,050,000
-
-
-

Kode Akun : ...

Saldo
Kredit
10,000,000
Rp 5,000,000
-

Kode Akun : 401

Saldo
Kredit
Rp 1,500,000
Rp 1,950,000
Rp 4,050,000

Saldo
Kredit
-
-

Saldo
Kredit
Rp 1,000,000
-

Saldo
Kredit
 -
-

Saldo
Kredit
-
-
 Laporan Keuangan Servis TV Laris bulan
Harta/Aset
Tanggal Cash Account Receivable Prepaid Rent Supplies
1 25,000,000
25,000,000
3 -800,000 800,000
24,200,000 800,000
5 400,000
24,600,000 800,000
8 -1,000,000
23,600,000 800,000
10 -1,800,000 1,800,000
21,800,000 1,800,000 800,000
15 -500,000
21,300,000 1,800,000 800,000
17 1,750,000
21,300,000 1,750,000 1,800,000 800,000
20 -700,000
20,600,000 1,750,000 1,800,000 800,000
24 -275,000
20,325,000 1,750,000 1,800,000 800,000
27 1,300,000 -1,300,000
21,625,000 450,000 1,800,000 800,000
30 -750,000
20,875,000 450,000 1,800,000 800,000
ran Keuangan Servis TV Laris bulan April
Liabilitas dan Ekuitas
Equipment Utang Equity
25,000,000
25,000,000

25,000,000
400,000
25,400,000
5,000,000 4,000,000
5,000,000 4,000,000 25,400,000

5,000,000 4,000,000 25,400,000

-500,000
5,000,000 4,000,000 24,900,000
1,750,000
5,000,000 4,000,000 26,650,000
-700,000
5,000,000 3,300,000 26,650,000
-275,000
5,000,000 3,300,000 26,375,000

5,000,000 3,300,000 26,375,000

-750,000
5,000,000 3,300,000 25,625,000
28,925,000 28,925,000
 Keterangan
setoran modal

membeli perlengkapan

menerima pendapatan secara tunai

membeli peralatan

bayar sewa untuk 6 bulan

prive

menerima pendapatan secara kredit

membayar utang

bayar beban lain lain

menerima piutang secara kredit

bayar gaji karyawan

 Servis TV Laris
Jurnal Umum (General Journal)
Periode 31 April 2014
Tanggal Keterangan Ref Debit Kredit
April 1 Cash Rp 25,000,000
Equity Rp 25,000,000
3 Supplies Rp 800,000
Cash Rp 800,000
5 Cash Rp 400,000
Service Revenue Rp 400,000
8 equipment Rp 5,000,000
Cash Rp 1,000,000
accounts payable Rp 4,000,000
10 prepaid rent Rp 1,800,000
Cash Rp 1,800,000
15 Prive Rp 500,000
Cash Rp 500,000
17 account receivable Rp 1,750,000
Service Revenue Rp 1,750,000
20 accounts payable Rp 700,000
Cash Rp 700,000
24 other expense Rp 275,000
Cash Rp 275,000
27 Cash Rp 1,300,000
account receivable Rp 1,300,000
30 Salaries Expense Rp 750,000
Cash Rp 750,000
Total Rp 38,275,000 Rp 38,275,000
 Servis TV Laris
Income Statement
Periode 31 April 2014
Service Revenue Rp 2,150,000
Operating Expense
Other Expense Rp 275,000
Salaries Expense Rp 750,000
Jumlah Beban Usaha Rp 1,025,000
Laba Bersih Rp 1,125,000
 Servis TV Laris Servis TV Laris
Statement of Owner Equity Balance
Periode 31 April 2014 Periode 31 April 20
Modal Tuan Rangga 1 April 2014 Rp 25,000,000 Aktiva
Laba Bersih Bulan 31 April 2014 Rp1,125,000 Cash
Rp 26,125,000 Account receivable
Prive Tuan Rangga (Rp500,000) prepaid rent
Modal Tuan Rangga 31 April 2014 Rp 25,625,000 Supplies
Equipment
Jumlah Aktiva
 Servis TV Laris
Balance
Periode 31 April 2014
Aktiva Pasiva
Rp 20,875,000 Account Payable Rp 3,300,000
Rp 450,000
Rp 1,800,000
Rp 800,000
Rp 5,000,000 Modal Tuan Rangga Rp 25,625,000
Rp 28,925,000 Jumlah Pasiva Rp 28,925,000