MONA BEAUTY SALON

PERSAMAAN AKUNTANSI
AKTIVA PASIVA
TANGGAL KETERANGAN
Kas Perlengkapan Peralatan Hutang Bank Hutang Dagang Modal
Column1 Column2 Column3 Column4 Column5 Column6 Column7 Column8 Column9
Juni 1 Rp3,000,000 Rp3,000,000 Modal Awal
2013 3 Rp8,000,000 Rp8,000,000 Pinjaman Bank
Rp11,000,000 Rp8,000,000 Rp3,000,000 SALDO
5 (Rp10,000,000) Rp10,000,000 Membeli peralatan secara tunai
Rp1,000,000 Rp10,000,000 Rp8,000,000 Rp3,000,000 SALDO
10 (Rp300,000) (Rp300,000) Membayar sewa tempat
Rp700,000 Rp10,000,000 Rp8,000,000 Rp2,700,000 SALDO
15 (Rp140,000) Rp140,000 Membeli perlengkapan secara tunai
Rp560,000 Rp140,000 Rp10,000,000 Rp8,000,000 Rp2,700,000 SALDO
17 Rp4,800,000 Rp4,800,000 Pendapatan jasa
Rp5,360,000 Rp140,000 Rp10,000,000 Rp8,000,000 Rp7,500,000 SALDO
19 Rp500,000 Rp500,000 Membeli perlengkapan secara kredit
Rp5,360,000 Rp640,000 Rp10,000,000 Rp8,000,000 Rp500,000 Rp7,500,000 SALDO
25 (Rp400,000) (Rp400,000) Perlengkapan terpakai
Rp5,360,000 Rp240,000 Rp10,000,000 Rp8,000,000 Rp500,000 Rp7,100,000 SALDO
26 (Rp600,000) (Rp600,000) Membayar gaji karyawan
Rp4,760,000 Rp240,000 Rp10,000,000 Rp8,000,000 Rp500,000 Rp6,500,000 SALDO
29 (Rp300,000) (Rp300,000) Membayar macam-macam biaya
Rp4,460,000 Rp240,000 Rp10,000,000 Rp8,000,000 Rp500,000 Rp6,200,000 SALDO
30 (Rp1,000,000) (Rp1,000,000) Membayar hutang bank
Rp3,460,000 Rp240,000 Rp10,000,000 Rp7,000,000 Rp500,000 Rp6,200,000 SALDO
Rp.13.700.000 Rp.13.700.000

MONA BEAUTY SALON

LAPORAN RUGI LABA
PERIODE JUNI 2013
Pendapatan Rp4,800,000
Biaya - biaya
Biaya gaji Rp600,000
Perlengkapan Terpakai Rp400,000
Biaya sewa Rp300,000
Biaya macam2 Rp300,000 (Rp1,600,000)
Laba Bersih Rp3,200,000

MONA BEAUTY SALON

LAPORAN PERUBAHAN MODAL
PERIODE JUNI 2013
Modal Awal Rp3,000,000
Laba Rp3,200,000
Prive Rp0
Penambahan modal Rp3,200,000
Modal akhir Rp6,200,000

MONA BEAUTY SALON

NERACA
PERIODE JUNI 2013
AKTIVA PASIVA
Kas Rp3,460,000 Hutang Bank Rp7,000,000
Perlengkapan Rp240,000 Hutang Dagang Rp500,000
Peralatan Rp10,000,000 Rp7,500,000
Rp13,700,000
Modal Rp6,200,000

Jumlah Aktiva Rp13,700,000 Jumlah Pasiva Rp13,700,000

Anton Subakti

2011120019
Teknik Industri/5
STTM Cileungsi