KAS No Rek : 100

Tanggal Keterangan F Jumlah Tanggal Keterangan F Jumlah

2,009 2,009
Jan 1 Setoran modal 25,000,000 Jan 3 Bayar hutang 3,500,000
5 Pen tunai 7,000,000 8 Byr telpon 1,500,000

MODAL No Rek : 510

Tanggal Keterangan F Jumlah Tanggal Keterangan F Jumlah
2,009
Jan 1 Setoran tunai 25,000,000

HUTANG DAGANG No Rek : 420

Tanggal Keterangan F Jumlah Tanggal Keterangan F Jumlah
2,009
Jan 3 Pembyr hutang 3,500,000

PENGHASILAN No Rek :
Tanggal Keterangan F Jumlah Tanggal Keterangan F Jumlah
2,009
Jan 5 Pengh tunai 7,000,000

BIAYA TELPON No Rek :

Tanggal Keterangan F Jumlah Tanggal Keterangan F Jumlah
2,009
Jan 8 Pembayaran 1,500,000
 KAS Modal Basuki
01/1 Saldo 15,700,000 01/1 500,000 31/1 Saldo 26,050,000 01/1
03/1 1,500,000 06/1 250,000 26,050,000
09/1 750,000 11/1 450,000
19/1 2,750,000 17/1 1,750,000 Penghasilan Jasa
22/1 2,350,000 31/1 Saldo 6,400,000 03/1
25/1 2,500,000 19/1
26/1 900,000 28/1
31/1 Saldo 12,000,000 6,400,000
20,700,000 20,700,000
Biaya Sewa
01/1 500,000 31/1
Piutang Dagang 500,000
01/1 Saldo 5,400,000 09/1 750,000
03/1 600,000 31/1 Saldo 6,800,000 Biaya Telpon & Listrik
28/1 1,550,000 11/1 450,000 31/1
7,550,000 7,550,000 450,000

Perlengkapan Kantor Biaya Gaji

01/1 Saldo 2,150,000 30/1 500,000 25/1 2,500,000 31/1
06/1 250,000 31/1 Saldo 1,900,000 2,500,000
2,400,000 2,400,000
Biaya Perlengkapan Kantor
Peralatan Kantor 30/1 500,000 31/1
01/1 Saldo 8,600,000 31/1 Saldo 12,100,000 500,000
17/1 3,500,000
12,100,000 12,100,000 Prive
26/1 900,000 31/1
Hutang Dagang 900,000
22/1 2,350,000 01/1 Saldo 5,800,000
31/1 Saldo 5,200,000 17/1 1,750,000
7,550,000 7,550,000
)
dal Basuki NERACA SALDO
Saldo 26,050,000 Jumlah
26,050,000 Debit Kredit
KAS 12,000,000
hasilan Jasa Piutang Dagang 6,800,000
2,100,000 Perlengkapan Kantor 1,900,000
2,750,000 Peralatan Kantor 12,100,000
1,550,000 Hutang Dagang 5,200,000
6,400,000 Modal Basuki 26,050,000
Penghasilan Jasa 6,400,000
aya Sewa Biaya Sewa 500,000
Saldo 500,000 Biaya Telpon & Listrik 450,000
500,000 Biaya Gaji 2,500,000
Biaya Perlengkapan Kantor 500,000
elpon & Listrik Prive 900,000
Saldo 450,000 37,650,000 37,650,000
450,000

iaya Gaji
Saldo 2,500,000
2,500,000

engkapan Kantor
Saldo 500,000
500,000

Prive
Saldo 900,000
900,000