PERU

Aset Liabilitas
Tanggal
Kas + Perlengkapan + Tanah Utang Usaha
Juni 2 15,000,000
4 - 10,000,000 10,000,000
5,000,000 - 10,000,000 -
7 1,300,000 1,300,000
5,000,000 1,300,000 10,000,000 1,300,000
15 9,000,000
14,000,000 1,300,000 10,000,000 1,300,000
20 - 3,750,000
10,250,000 1,300,000 10,000,000 1,300,000
26 - 600,000 - 600,000
9,650,000 1,300,000 10,000,000 700,000
28 - 2,000,000
7,650,000 1,300,000 10,000,000 700,000
30 - 750,000
7,650,000 550,000 10,000,000 700,000
18,200,000
 PERUSAHAAN KOSMETIK NYONYA WANDA
PERSAMAAN DASAR AKUNTANSI
30 JUNI

Ekuitas Pemilik
Modal, Wanda + Pendapatan Jasa - Beban Gaji - Beban Perlengkapan - Beban Sewa
15,000,000

15,000,000 - - - -

15,000,000 - - - -
9,000,000
15,000,000 9,000,000 - - -
- 2,100,000 - 1,000,000
15,000,000 9,000,000 - 2,100,000 - - 1,000,000

15,000,000 9,000,000 - 2,100,000 - - 1,000,000

15,000,000 9,000,000 - 2,100,000 - - 1,000,000

- 750,000
15,000,000 9,000,000 - 2,100,000 - 750,000 - 1,000,000
18,200,000
ik
- Beban Listrik & Telepon - Beban Rupa-rupa - Prive, Wanda

- - -

- - -

- - -
- 400,000 - 250,000
- 400,000 - 250,000 -

- 400,000 - 250,000 -
- 2,000,000
- 400,000 - 250,000 - 2,000,000

- 400,000 - 250,000 - 2,000,000

 PERUSAHAAN KOSMETIK NYONYA WANDA PERUSAHAAN KOSMETIK NYONYA WANDA
LAPORAN LABA RUGI LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKHIR 30 JUNI UNTUK PERIODE YANG BERAKHIR 30 JUNI

Pendapatan: Modal, Wanda - Awal

Pendapatan Jasa 9,000,000 Ditambah:
Laba Bersih
Beban : Dikurangi:
Beban Gaji 2,100,000 Prive, Wanda
Beban Perlengkapan 750,000 Modal, Wanda - Akhir
Beban Sewa 1,000,000
Beban Listrik & Telepon 400,000
Beban Rupa-rupa 250,000
Total Beban 4,500,000
Laba Bersih 4,500,000
METIK NYONYA WANDA PERUSAHAAN KOSMETIK NYONYA WANDA
RUBAHAN MODAL NERACA
ANG BERAKHIR 30 JUNI 30 JUNI

15,000,000 ASET LIABILITAS & EKUITAS

Aset Lancar Liabilitas
4,500,000 Kas 7,650,000 Utang Usaha 700,000
Perlengkapan 550,000
2,000,000 Total Aset Lancar 8,200,000 Total Liabilitas 700,000
17,500,000
Aset Tetap
Tanah 10,000,000 Ekuitas
Modal, Wanda 17,500,000
Total Aset Tetap 10,000,000

Total Aset 18,200,000 Total Liabilitas & Ekuitas 18,200,000

 PERUSAHAAN KOSMETIK NYONYA WANDA
JURNAL UMUM
30 JUNI

TANGGAL KETERANGAN REF DEBIT KREDIT

Juni 2 Kas 15,000,000
Modal, Wanda 15,000,000
4 Tanah 10,000,000
Kas 10,000,000
7 Perlengkapan 1,300,000
Utang Usaha 1,300,000
15 Kas 9,000,000
Pendapatan Jasa 9,000,000
20 Beban Gaji 2,100,000
Beban Sewa 1,000,000
Beban Listrik & Telepon 400,000
Beban Rupa-rupa 250,000
Kas 3,750,000
26 Utang Usaha 600,000
Kas 600,000
28 Prive, Wanda 2,000,000
Kas 2,000,000
30 Beban Perlengkapan 750,000
Perlengkapan 750,000

TOTAL 42,400,000 42,400,000

 PERUSAHAAN KOSMETIK NYONYA WANDA
BUKU BESAR
30 JUNI

KAS MODAL, WANDA

2 Jun 15,000,000 4 Jun 10,000,000 2 Jun 15,000,000
15 Jun 9,000,000 20 Jun 3,750,000
26 Jun 600,000
28 Jun 2,000,000

24,000,000 16,350,000 - 15,000,000

Saldo 7,650,000 Saldo 15,000,000

PERLENGKAPAN PRIVE, WANDA

7 Jun 1,300,000 30 Jun 750,000 28 Jun 2,000,000

1,300,000 750,000 2,000,000 -

Saldo 550,000 Saldo 2,000,000

TANAH PENDAPATAN JASA

4 Jun 10,000,000 15 Jun 9,000,000

10,000,000 - - 9,000,000
Saldo 10,000,000 Saldo 9,000,000

UTANG USAHA BEBAN GAJI

26 Jun 600,000 7 Jun 1,300,000 20 Jun 2,100,000

600,000 1,300,000 2,100,000 -

Saldo 700,000 Saldo 2,100,000
A WANDA

BEBAN PERLENGKAPAN
30 Jun 750,000

750,000 -
Saldo 750,000

BEBAN SEWA
20 Jun 1,000,000

1,000,000 -
Saldo 1,000,000

BEBAN LISTRIK & TELEPON

20 Jun 400,000

400,000 -
Saldo 400,000

BEBAN RUPA-RUPA
20 Jun 250,000

250,000 -
Saldo 250,000
 PERUSAHAAN KOSMETIK NYONYA WANDA
NERACA SALDO
30 JUNI

DEBIT KREDIT
Kas 7,650,000
Perlengkapan 550,000
Tanah 10,000,000
Utang Usaha 700,000
Modal, Wanda 15,000,000
Prive, Wanda 2,000,000
Pendapatan Jasa 9,000,000
Beban Gaji 2,100,000
Beban Perlengkapan 750,000
Beban Sewa 1,000,000
Beban Listrik & Telepon 400,000
Beban Rupa-rupa 250,000

JUMLAH 24,700,000 24,700,000