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Nama : Nabila Farelia Auliring(15)

Kelas : OM.J.1903

Persama
Beng
ASSET
NO.
Cash Acount Receiver Suplies
01 January 2002 Rp 4,000,000
02 January 2002 Rp 6,000,000
03 January 2002 Rp (1,500,000)
05 January 2002 Rp (1,000,000) Rp 1,000,000
20 January 2002 Rp 1,600,000 Rp 1,000,000
21 January 2002 Rp (100,000)
27 January 2002 Rp (250,000)
28 January 2002 Rp (100,000)
30 January 2002 Rp (300,000)
Rp 12,350,000

Bengkel Handal
Income ststement 31 januari 2002

Revenue Rp 2,600,000
serice revenue Rp 2,600,000

Operating Expense
Rent Expense Rp 100,000
Electricity Expense Rp 100,000
Service Expense Rp (200,000)

Net Income Rp 2,400,000

Bengkel Handal
Balance Sheet 31 Januari 2002

Current Assets
Cash Rp8,350,000.00
Suplies Rp2,000,000.00
Equipment Rp1,000,000.00
Account Receivable Rp1,000,000.00

Total Asset Rp12,350,000.00


Persamaan Dasar Akuntansi
Bengkel Bapak Handi
ASSET Liabilities
Equipment Prepaid Rent Accumulated depr Account Payable

Rp 6,000,000
Rp 2,000,000 Rp 500,000

Rp (250,000)

Bengkel Handal
Capital Statement 31 Januari 2002
Handi Capital 1 Januari 2002 Rp 4,000,000
Investation Rp -
Net Income Rp 2,400,000
Withdrawals Rp (300,000)
Rp 2,100,000

Handi's Capital 31 Januari 2002 Rp 6,100,000

engkel Handal
Sheet 31 Januari 2002

Liabilities
Account Payable Rp6,250,000.00

Owner's Equity
Handi's Capital Rp6,100,000.00

Rp12,350,000.00
Owner equity
Keterangan
Handi's Capital
Rp 4,000,000 Setoran Modal
Utang Usaha
Dibeli Perlengkapan
Dibeli Peralatan
Rp 2,600,000 Pendapatan Jasa
Rp (100,000) Beban Sewa Bulan Januari
Dibayar Utang
Rp (100,000) Bebab Telp.&Listrik
Rp (300,000) Prive
Rp 12,350,000