1.

Aktiva = Utang + Ekuitas

2.

Aktiva = Ekuitas
Keterangan Kas + Simpanan Bank + Peralatan + Galon = Utang Usaha + Modal
Saldo Modal 4,000,000,000 = 4,000,000,000
b Stor Bank 25,000,000 + 25,000,000
3,975,000,000 25,000,000 = 4,000,000,000
Pembelian
c + +
Peralatan 56,000,000 56,000,000
3,919,000,000 25,000,000 56,000,000 = 4,000,000,000
Pembelian Galon
d
(9.000*1.000) 9,000,000 9,000,000
3,919,000,000 + 25,000,000 + 56,000,000 + 9,000,000 = 9,000,000 + 4,000,000,000
Pemjualan Galon
e (18.000*20) 360,000 360,000
Saldo 3,919,360,000 + 25,000,000 + 56,000,000 + 9,000,000 = 9,000,000 + 4,000,360,000

JURNAL

Tanggal Transaksi Debet Kredit

1-Jan-24 Kas Rp 4,000,000,000

Modal Awal Rp 4,000,000,000

2-Jan-24 Modal di setor Rp 25,000,000

Kas Rp 25,000,000

2-Feb-24 Pembelian Peralatan Rp 56,000,000

Kas Rp 56,000,000

4-Feb-24 Pembelian Galon Rp 9,000,000

Hutang Usaha(pembelian secara kredit) Rp 9,000,000

12-Feb-24 Kas Rp 360,000

Pendapatan 20 galon Rp 360,000

Sumber

EKMA4115/Modul1 Hal 1.3-1.17,Modul 2 Hal 2.33 Pengantar Akutansi, Sugiarto