ACC : Cash NO : 101

DATE PARTICULADr Cr BALANCE

Dr Cr
Des 1 Investasi a Rp 12,875,000.00 Rp 12,875,000.00
2007 6 Sewa Rp 3,600,0 Rp 9,275,000.00
8 Kas berta Rp 320,000.00 Rp 9,595,000.00
15 Kas berta Rp 5,500,000.00 Rp 15,095,000.00
19 Uang Iklan Rp 2,000,0 Rp 13,095,000.00
21 Bayar Rp 8,779,0 Rp 4,316,000.00
23 Kas berkurang Rp 251,00 Rp 4,065,000.00
24 Kas berta Rp 80,000.00 Rp 4,145,000.00
26 Kas berkur Rp 30,000.00 Rp 4,175,000.00
30 Kas berta Rp 12,567,000.00 Rp 16,742,000.00

ACC : Account Receivable NO : 102

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 8 Piutang Us Rp 80,000.00 Rp 80,000.00
24 Piutang Usaha Rp 80,000. Rp -

ACC : Supplies NO : 103

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 1 Investasi Rp 1,532,000.00 Rp 1,532,000.00
4 Beli Rp 1,750,000.00 Rp 1,750,000.00
23 Perlengkapan Rp 15,100. Rp 1,734,900.00
31 Perlengkapan

ACC : Prepaid Rent NO : 104

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 31 Sewa DDM Rp 3,300,000.00 Rp 3,300,000.00

ACC : Prepaid Advertaising NO : 105

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 19 Sewa Iklan Rp 2,000,000.00 Rp 2,000,000.00
31 Bayar Iklan Rp 1,100,0 Rp 900,000.00
ACC : Equipment NO : 110
DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 1 Investasi A Rp 16,000,000.00 Rp 16,000,000.00

ACC : Acc. Dep. Of equipment NO : 110.1

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 31 Peralatan Kantor Rp 200,000.00 Rp 200,000.00

ACC : Account Payable NO : 201

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 4 Beli Rp 1,750,000.00 Rp 1,750,000.00

ACC : Unearned Income NO : 202

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 15 Pendapatan DTM Rp 5,500,000.00 Rp 5,500,000.00
26 Pendapata Rp 55,000.00 Rp 5,445,000.00

ACC : Capital NO : 301

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 1 Modal Awal Rp 30,407,000.00 Rp 30,407,000.00

ACC : Drawing NO : 302

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 23 MenggambRp 266,500.00

ACC : Fees Income NO : 401

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 8 Pendapatan jasa Rp 400,000.00 Rp 400,000.00
26 Pendapatan jasa Rp 85,000.00 Rp 85,000.00
30 Pendapatan jasa Rp 12,567,000.00 Rp 12,567,000.00

ACC : Supplies Expense NO : 501

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 31 Peralatan Rp 2,946,000.00 Rp 2,946,000.00

ACC : Rent Expense NO : 502

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 6 Sewa Rp 3,600,000.00 Rp 3,600,000.00
31 Sewa Rp 3,300,0 Rp 300,000.00

ACC : Advertaising Expense NO : 503

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 31 Biaya Iklan Rp 1,100,000.00 Rp 1,100,000.00

ACC : Utilities Expense NO : 504

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 21 Keperluan Rp 1,234,000.00 Rp 1,234,000.00

ACC : Salary Expense NO : 505

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 1 Beban Gaji Rp 7,545,000.00 Rp 7,545,000.00

ACC : Dep. Of Equipment expense NO : 506

DATE PARTICULA Dr Cr BALANCE
Dr Cr
Des 31 Peralatan Rp 200,000.00 Rp 200,000.00