akuntansi

KANTOR AKUNTAN "MEGA'
PERSAMAAN AKUTANSI
PERIODE 1-30 DESEMBER 2000
DATE	DESCRIPTION	ASSETS				LIABILITY		MEGA CAPITAL
		CASH	Accounts Receivable	Supplier	equitment	Accounts Payable	Bank Loan
1-Dec-00	Investasi awal	Rp            4,000,000						Rp            4,000,000
3-Dec-00	Beli perlengkapan			Rp     500,000		Rp                      500,000
		Rp            4,000,000		Rp     500,000		Rp                      500,000		Rp            4,000,000
5-Dec-00	Beli perlengkapan	Rp             (200,000)		Rp     200,000
		Rp            3,800,000		Rp     700,000		Rp                      500,000
6-Dec-00	membayar sewa gedung	Rp             (150,000)						Rp              (150,000)
		Rp            3,650,000		Rp     700,000		Rp                      500,000		Rp            3,850,000
8-Dec-00	Jasa Pemeriksaan	Rp            1,000,000						Rp            1,000,000
		Rp            4,650,000		Rp     700,000		Rp                      500,000		Rp            4,850,000
10-Dec-00	membayar utang	Rp             (250,000)				Rp                    (250,000)
		Rp            4,400,000		Rp     700,000		Rp                      250,000		Rp            4,850,000
11-Dec-00	piutang pendapatan		Rp                 1,500,000					Rp            1,500,000
		Rp            4,400,000	Rp                 1,500,000	Rp     700,000		Rp                      250,000		Rp            6,350,000
15-Dec-00	membayar listrik	Rp             (100,000)						Rp              (100,000)
		Rp            4,300,000	Rp                 1,500,000	Rp     700,000		Rp                      250,000		Rp            6,250,000
18-Dec-00	pengambilan pribadi	Rp             (100,000)						Rp              (100,000)
		Rp            4,200,000	Rp                 1,500,000	Rp     700,000		Rp                      250,000		Rp            6,150,000
18-Dec-00	utang bank	Rp            2,000,000					Rp  2,000,000
		Rp            6,200,000	Rp                 1,500,000	Rp     700,000		Rp                      250,000	Rp  2,000,000	Rp            6,150,000
19-Dec-00	beli peralataan kredit				Rp       200,000	Rp                      200,000
		Rp            6,200,000	Rp                 1,500,000	Rp     700,000	Rp       200,000	Rp                      450,000	Rp  2,000,000	Rp            6,150,000
20-Dec-00	terima uang dari debitur	Rp               750,000	Rp                  (750,000)
		Rp            6,950,000	Rp                     750,000	Rp     700,000	Rp       200,000	Rp                      450,000	Rp  2,000,000	Rp            6,150,000
25-Dec-00	membayar gaji	Rp             (250,000)						Rp              (250,000)
		Rp            6,700,000	Rp                     750,000	Rp     700,000	Rp       200,000	Rp                      450,000	Rp  2,000,000	Rp            5,900,000
28-Dec-00	Beli perlengkapan	Rp             (150,000)		Rp     150,000
		Rp            6,550,000	Rp                     750,000	Rp     850,000	Rp       200,000	Rp                      450,000	Rp  2,000,000	Rp            5,900,000
30-Dec-00	perlengkapan yg di pakai			Rp   (170,000)				Rp              (170,000)
		Rp            6,550,000	Rp                     750,000	Rp     680,000	Rp       200,000	Rp                      450,000	Rp  2,000,000	Rp            5,730,000
balance		Rp            8,180,000	Rp                 8,180,000