KODE NAMA AKUN

1-1110Kitchen Equipment at Cost

1-2200Trade Debtors
1-1410Motor Vehicles at Cost
1-1600Land
1-1700Building
1-2140Petty Cash
2-2200Trade Creditor
3-1110Mitha's Capital
4-3000Catering Fees
5-1000Food Purchases
6-1100Advertising
6-2410Wages and Salaries
6-2800Telepone
6-3110Electricity
6-3120Gas
6-3130Water
TANGGAL URAIAN TRANSAKSI KODE
1/1/2018 Setoran Modal 1-2140
1-1110
3-1110
1/1/2018 Tanah dan Bangunan 1-1600
1-1700
3-1110
4/2/2018 Bahan-bahan katering 5-1000
1-2140
1/4/2018 Pesanan katering agni 1-2140
4-3000
1/5/2018 Listrik dan telepon 6-2800
6-3110
1-2140
1/8/2018 Pamflet katering 6-1100
1-2140
1/15/2018 Air dan gas 6-3130
6-3120
1-2140
1/20/2018 Pesanan katering Risa 1-2140
1-2200
4-3000
1/22/2018 Pelunasan katering Risa 1-2140
1-2200
1/23/2018 Beli kendaraan box 1-1410
1-2140
2-2200
1/28/2018 Bayar utang pembelian kendaraan box 2-2200
1-2140
1/30/2018 Gaji pegawai 6-2410
1-2140
 DEBET KREDIT
Rp 20,000,000.00
Rp 1,500,000.00 Jumlah
Rp 21,500,000.00 Debet 675,200,000.00
Rp 150,000,000.00 Kredit 675,200,000.00
Rp 275,000,000.00 Selisih -
Rp 425,000,000.00
Rp 6,000,000.00
Rp 6,000,000.00
Rp 8,000,000.00
Rp 8,000,000.00
Rp 2,000,000.00
Rp 1,500,000.00
Rp 3,500,000.00
Rp 500,000.00
Rp 500,000.00
Rp 200,000.00
Rp 500,000.00
Rp 700,000.00
Rp 5,000,000.00
Rp 40,000,000.00
Rp 45,000,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 65,000,000.00
Rp 10,000,000.00
Rp 55,000,000.00
Rp 55,000,000.00
Rp 55,000,000.00
Rp 5,000,000.00
Rp 5,000,000.00
 JUMLAH MUTASI SALDO
KODE NAMA AKUN
D K D
1-1110 Kitchen Equipment at Cost 1,500,000 - 1,500,000
1-2200 Trade Debtors 40,000,000 40,000,000 -
1-1410 Motor Vehicles at Cost 65,000,000 - 65,000,000
1-1600 Land 150,000,000 - 150,000,000
1-1700 Building 275,000,000 - 275,000,000
1-2140 Petty Cash 73,000,000 80,700,000
2-2200 Trade Creditor 55,000,000 55,000,000 -
3-1110 Mitha's Capital - 446,500,000
4-3000 Catering Fees - 53,000,000
5-1000 Food Purchases 6,000,000 - 6,000,000
6-1100 Advertising 500,000 - 500,000
6-2410 Wages and Salaries 5,000,000 - 5,000,000
6-2800 Telepone 2,000,000 - 2,000,000
6-3110 Electricity 1,500,000 - 1,500,000
6-3120 Gas 500,000 - 500,000
6-3130 Water 200,000 - 200,000

Jumlah 675,200,000 675,200,000 507,200,000

SALDO
K

7,700,000
-
446,500,000
53,000,000

507,200,000 -
 Mitha Pratiwi Catering
Laporan Laba Rugi
Untuk Periode yang Berakhir 31 Januari 2018

Income
4-3000 - Catering Fees Rp 53,000,000
5-1000 - Food Purchase Rp (6,000,000)
Gross Profit Rp 47,000,000

Expenses
6-1100 - Advertising Rp 500,000
6-2410 - Wages and Salaries Rp 5,000,000
6-2800 - Telepone Rp 2,000,000
6-3110 - Electricity Rp 1,500,000
6-3120 - Gas Rp 500,000
6-3130 - Water Rp 200,000
Total Expenses Rp 9,700,000

Net Profit (Loss) before Tax Rp 37,300,000

 Mitha Pratiwi Catering
Neraca
Per 31 Januari 2018

AKTIVA PASIVA
Aktiva Lancar Hutang Lancar
1-2140 Petty Cash Rp (7,700,000) 2-2200
1-2200 Trade Debtors Rp -
Total Aktiva Lancar Rp (7,700,000) Total Hutang Lancar

Aktiva Tetap Ekuitas

1-1110 Kitchen Equipment at Cost Rp 1,500,000 3-1110
1-1410 Motor Vehicles at Cost Rp 65,000,000
1-1600 Land Rp 150,000,000
1-1700 Building Rp 275,000,000
Total Aktiva Tetap Rp 491,500,000 Total Ekuitas

TOTAL AKTIVA Rp 483,800,000 TOTAL PASIVA

ering

018

Hutang Lancar
Trade Creditor Rp -

Total Hutang Lancar Rp -

Ekuitas
Vio's Capital Rp 446,500,000
Current Earning Rp 37,300,000

Total Ekuitas Rp 483,800,000

TOTAL PASIVA Rp 483,800,000