ASET = LIABILITAS + EKUITAS
ASET LIABILITAS EKUITAS
1. Cash (Kas) 1. Account Payable 1. Share capital (Modal)
2. Land (Tanah) (Hutang) 2. Retained Earning
3. Account Receivable 2. Note payable (hutang (Laba ditahan)
(Piutang) wesel) 3. Revenue
4. Building (Bangunan) 3. Bond (Obligasi) (Pendapatan)
5. Machine (Mesin) 4. Unearned Service 4. ... Expense (Beban
6. Supplies (Peralatan Revenue (Pendapatan atau Biaya)
habis pakai) Diterima di muka) 5. Deviden
7. Equipment
(Perlengkapan)
8. Invesment
9. Prepaid insurance
(Asuransi Dibayar di
muka)
SALDO NORMAL (JIKA BERTAMBAH)
ASET DEBET
.... EXPENSE* DEBET
DISKON DEBET
RETUR DEBET
DEVIDEN* DEBET
LIABILITAS KREDIT
EKUITAS KREDIT
AKUMULASI DEPRESIASI KREDIT
*digunakan dalam penulisan jurnal dan laporan keuangan
Jenis-jenis beban (EXPENSES)
Salaries and wages expense Beban gaji
Utilities expense Beban listrik, air, telepon
Rent expense Beban sewa
Advertising expense Beban iklan
Miscelleanous expense Beban perlengkapan kecil
CIRI – CIRI DALAM SOAL
Cash (dibayar tunai) Cash
on account (dibayar kredit) Account payable
note payable (hutang wesel) Notes payable
Paid Membayar
pay Membayar
Purchased Membeli
Sold Menjual
Received Menerima
Cash payment Pembayaran tunai
signed Menandatangani
engagement Kontrak
hired mempekerjakan
fee Upah
Ordinary shares Modal saham biasa
Shareholders Pemegang saham
Soal
1) Shareholder invested 10.000 cash in the business in exchange for ordinary shares
2) Purchased a used van deliveries for 14.000. Mart paid 5.000 cash and signed a note
payable for the remaining balance
3) Paid 500 for office rent for the month
5) Performed 4.800 0f service on account
9) Declared and paid 300 in cash deviden
12) Purchased supplies for 150 on account
15) Received a cash payment of 1.250 for service provided on June 5
17) Purchased gasoline for 100 on account
20) Received a cash payment 1.500 for service provided
21) Made a cash payment of 500 on the note payable
26) Paid 250 for utilities
29) Paid for gasoline purchased on account on June 17
30) Paid 1.000 for employee salaries
DAT ASSETS LIABILITAS + EKUITAS
E CASH+ ACCOUNT SUPPLI EQUIP = ACCOUNT NOTES SHARE RETAINED EARNING
RECEIVABLE ES + MENT PAYABLE + PAYABLE+ CAPIT
+ AL REVENUE - --
EXPENS DEVI
ES DEN
SOAL
1. Shareholders invested 10.000 cash in the business in exchange for ordinary shares
2. Purchased equipment for 5.000 cash
3. Paid 400 cash for May office rent
4. Paid 500 cash for supplies
5. Incurred 250 of advertising costs in the Beacon News on account
6. Received 4.700 in cash from customers for repair service
7. Declared and paid 1.000 cash deviden
8. Paid part-time employee salaries 1.000
9. Paid utility bills 140
10. Provided repair service on account to customers 980
11. Collected cash of 120 for service billed in teransaction number 10
Buat persamaan dasar akuntansi dengan akun di bawah ini :
Cash, account receivable, supplies, equipmnet, account payable, share capital, revenues,
expenses, deviden
SOAL
1) Shareholder invested 50.000 cash in the business in exchange for ordinary shares
4) Purchased land costing 30.000 for cash
8) Incurred advertising expense of 1.800 on account
11) Paid salaries to employees 1.500
12) Hired park manager at salary of 4.000 per month, effective 1 May
13) Paid 1.500 cash for a one year insurance policy
17) Declared and paid a 1.400 cash deviden
20) Received 5.700 in cash for admission fees
25) Sold 100 coupon books for 30 each
30) Received 8.900 in cash admission fees.
30) Paid 900 on account for advertising incured on April 8.
Buatlah jurnal dengan nama akun yang tersedia di bawah ini :
Cash, prepaid insurance, land, account payable, unearned service revenue, share capital-
ordinary, deviden, service revenue, advertising expense, salaries and wages expense
