Soal 3.

Transaksi Aset
Kas Bangunan Tanah Peralatan Piutang Usaha
1/3/2012 Rp 37,000,000
1/4/2012 Rp 100,000,000
1/5/2012 Rp 15,000,000
1/7/2012 -Rp 3,200,000
1/8/2012 -Rp 22,000,000
1/11/2012 Rp 18,000,000 Rp 24,500,000
1/14/2012 Rp 26,000,000
1/15/2012 Rp 3,000,000
1/16/2012 Rp 27,000,000
1/18/2012 Rp 22,450,000
1/19/2012 -Rp 3,200,000
12/21/2012 Rp 15,000,000
1/22/2012
12/25/2012 -Rp 16,000,000
1/28/2012 Rp 6,500,000
1/30/2012 -Rp 4,800,000
Saldo Rp 149,750,000 Rp - Rp - Rp 45,000,000 Rp 50,500,000
Jumlah Rp 245,250,000
 Libilitas / Kewajiban Ekuilitas
Utang Usaha Utang Bank Modal Saham Laba ditahan
Rp 37,000,000
Rp 100,000,000
Rp 20,000,000

-Rp 22,000,000
Rp 42,500,000
Rp 26,000,000
Rp 9,000,000
Rp 13,000,000
-Rp 42,500,000

-Rp 20,000,000 -Rp 20,000,000

-Rp 16,000,000

-Rp 4,800,000
Rp 22,000,000 Rp 78,000,000 Rp 37,000,000 -Rp 14,800,000
Rp 122,200,000