2.

Persamaan Dasar Akuntansi

Bengkel Rejeki Kita

Persamaan Dasar Akuntansi
Bulan Desember 2019
ASET (HARTA) = Ekuitas + Liabilitas
Tanggal Kas Piutang Perlengkepan Peralatan AKM. Peny Per Modal Utang Keterangan
2019 Desember 1 Rp15,000,000 15,000,000
Setoran Modal
3 (9,500,000) 2,000,000 7,500,000
5,500,000 2,000,000 7,500,000 15,000,000
5 Beban Sewa
(1,500,000) (1,500,000)
4,000,000 2,000,000 7,500,000 13,500,000
8 Pendapatan Jasa
1,400,000 1,400,000
5,400,000 2,000,000 7,500,000 14,900,000
10
(1,500,000) 2,500,000 1,000,000
3,900,000 2,000,000 10,000,000 14,900,000 1,000,000
12 Pendapatan Jasa
3,750,000 3,750,000
3,900,000 3,750,000 2,000,000 10,000,000 18,650,000 1,000,000
15
(600,000) (600,000)
3,300,000 3,750,000 2,000,000 10,000,000 18,650,000 400,000
18 Prive
(500,000) (500,000)
2,800,000 3,750,000 2,000,000 10,000,000 18,150,000 400,000
20
2,250,000 (2,250,000)
5,050,000 1,500,000 2,000,000 10,000,000 18,150,000 400,000
23 Beban Iklan
(300,000) (300,000)
4,750,000 1,500,000 2,000,000 10,000,000 17,850,000 400,000
25 Pendapatan Komisi
350,000 350,000
5,100,000 1,500,000 2,000,000 10,000,000 18,200,000 400,000
28 Beban Gaji
(875,000) (875,000)
4,225,000 1,500,000 2,000,000 10,000,000 17,375,000 400,000
30 Beban Perlengkapan
(1,250,000) (1,250,000)
4,225,000 1,500,000 750,000 10,000,000 16,075,000 400,000
Beban Penyusutan
200,000 (200,000)
4,225,000 1,500,000 750,000 10,000,000 200,000 15,875,000 400,000
Total Rp16,275,000 Rp16,275,000