NAMA:DIAN CAHYANI NIM: 2347027

KELAS:2A PPH
Persamaan Dasar Akuntansi

Harta = Aktiva
Tanggal
Kas Tanah Bangunan Piutang
1-Jan-09 55,000,000 40,000,000 175,000,000
1-Jan-09 - 5,000,000
S. Awal 50,000,000 40,000,000 175,000,000
5-Jan-09 275,000,000
S. Awal 325,000,000 40,000,000 175,000,000
6-Jan-09 - 5,000,000
S. Awal 320,000,000 40,000,000 175,000,000
8-Jan-09
S. Awal 320,000,000 40,000,000 175,000,000
10-Jan-09 - 75,000,000

S. Awal 245,000,000 40,000,000 175,000,000

11-Jan-09 5,500,000
S. Awal 250,500,000 40,000,000 175,000,000
15-Jan-09 3,150,000

S. Awal 250,500,000 40,000,000 175,000,000 3,150,000

17-Jan-09 3,750,000
2,250,000
S. Awal 256,500,000 40,000,000 175,000,000 3,150,000
25-Jan-09 - 5,000,000
- 450,000
- 450,000
- 450,000
S. Awal 250,150,000 40,000,000 175,000,000 3,150,000

729,350,000
Harta = Aktiva Passiva = H
P'Makan P' Minuman Peralatan Kendaraan Hutang Bank

5,000,000
5,000,000
275,000,000
5,000,000 275,000,000
2,500,000 2,500,000
2,500,000 2,500,000 5,000,000 275,000,000
1,050,000
3,550,000 2,500,000 5,000,000 275,000,000
250,000,000

3,550,000 2,500,000 5,000,000 250,000,000 275,000,000

3,550,000 2,500,000 5,000,000 250,000,000 275,000,000

3,550,000 2,500,000 5,000,000 250,000,000 275,000,000

3,550,000 2,500,000 5,000,000 250,000,000 275,000,000

3,550,000 2,500,000 5,000,000 250,000,000 275,000,000

729,350,000
 Passiva = Hutang + Modal
Hutang Dagang Modal Keteranga
270,000,000 Modal awal
Pembelian Tunai
270,000,000
Pinjaman Tunai Bank
270,000,000
pembelian peralatan
270,000,000
1,050,000 pembelian secara kredit
1,050,000 270,000,000
175,000,000 Pembeliaan kendaraan

176,050,000 270,000,000
5,500,000 Penjualan Kamar tunai
176,050,000 275,500,000
3,150,000 Penjualan makanan kredit

176,050,000 278,650,000
3,750,000 Penjualan makanan
2,250,000 Penjualan minuman
176,050,000 284,650,000
- 5,000,000 Gaji karyawn
- 450,000 listrik
- 450,000 Telephone
- 450,000 air
176,050,000 278,300,000
 Tanggal No. Rek Keterangan Debit Kredit
1/1/2009 Kas 55,000,000
Tanah 40,000,000
Bangunan 175,000,000
Modal 270,000,000
3/1/2009 Peralatan 5,000,000
Kas 5,000,000
5/1/2009 Kas 275,000,000
Hutang Bank 275,000,000
6/1/2009 Bahan Makanan 2,500,000
Bahan Minuman 2,500,000
Kas 5,000,000
8/1/2009 Bahan Makanan 1,050,000
Hutang Dagang 1,050,000
10/1/2009 Kendaraan 250,000,000
Kas 75,000,000
Hutang Dagang 175,000,000
11/1/2009 Kas 5,500,000
Modal 5,500,000
15/1/2009 Piutang 3,150,000
Modal 3,150,000
17/1/2009 Kas 6,000,000
Bahan Makanan 3,750,000
Bahan Minuman 2,250,000
25/1/2009 Gaji Karyawan 5,000,000
Listrik 450,000
Telephone 450,000
Air 450,000
Kas 6,350,000
Jumlah 827,050,000 827,050,000