Aset =

Kas + Perlengkapan + Peralatan =

Jan
1 15,000,000
2 10,000,000
Saldo 15,000,000
5 - 1,000,000 1,000,000
Saldo 14,000,000 1,000,000 10,000,000
15 5,500,000
Saldo 19,500,000 1,000,000 10,000,000
16 - 7,500,000
Saldo 12,000,000 1,000,000 10,000,000
 Liabilitas + Ekuitas
Utang Usaha + Ekuitas

15,000,000
10,000,000
15,000,000

10,000,000 15,000,000
5,500,000
10,000,000 20,500,000
- 7,500,000
2,500,000 20,500,000