ACCOUNTING EQUATION

MAJU JAYA
PER 31 SEPTEMBER 2010

HARTA
DATE ACCOUNT PAYABLE
CASH ACCOUNT RECEIVABLE SUPPLIES PREPAID RENT EQUIPMENT AKUM.DEPR. OF EQUIPMENT
2010 3 Rp 125,000,000 Rp 25,000,000
SEPT 4 Rp (30,000,000) Rp 30,000,000
5 Rp (2,900,000) Rp 2,900,000
8 Rp 5,000,000 Rp 5,000,000
10 Rp 2,950,000
12 Rp 4,500,000
15 Rp (2,000,000) Rp (2,000,000)
20 Rp (2,500,000)
28 Rp 1,250,000 Rp (1,250,000)
30 Rp (1,600,000)
31 Rp (750,000)
31 Rp (1,650,000)
31 Rp (500,000)
31 Rp (750,000)
Rp 91,000,000 Rp 1,700,000 Rp 1,250,000 Rp 29,250,000 Rp 30,000,000 Rp (500,000) Rp 3,000,000
Rp 152,700,000 Rp 152,7
 EQUITY
KETERANGAN
EQUITY TN AGUS
Rp 150,000,000 MODAL AWAL
BAYAR SEWA DDM
PEMBELIAN PERLENGKAPAN
PEMBELIAN KREDIT PERALATAN
Rp 2,950,000 PENDAPATAN YANG BELUM DTERIMA
Rp 4,500,000 PENDAPATAN TUNAI
BAYAR UTANG
Rp (2,500,000) PRIVE
PENERIMAAN KAS DARI PIUTANG
Rp (1,600,000) BAYAR GAJI KARYAWAN
Rp (750,000) BEBAN LISTRIK,AIR, TLP
Rp (1,650,000) BEBAN PERLENGKAPAN
Rp (500,000) BEBAN PENYUSUTAN PERALATAN
Rp (750,000) BEBAN SEWA
Rp 149,700,000
152,700,000
 INCOME STATEMENT STATEMENT OF OWNER'S EQUITY
MAJU JAYA MAJU JAYA
PER 31 SEPTEMBER 2010 PER 31 SEPTEMBER 2010

REVENUE Rp 7,450,000 EQUITY PER 1 SEPTEMBER 2010 Rp 150,000,000

OPERASIONAL EXPENSE: DIITAMBAH

BAYAR GAJI KARYAWAN Rp (1,600,000) NET PROFIT Rp 2,200,000
BEBAN LISTRIK,AIR, TLP Rp (750,000) JUMLAH TAMBAHAN EQUITY Rp 152,200,000
BEBAN PERLENGKAPAN Rp (1,650,000)
BEBAN PENYUSUTAN PERALATAN Rp (500,000) DIKURANG
BEBAN SEWA Rp (750,000) PRIVE Rp 2,500,000
TOTAL EXPENSE Rp (5,250,000) EQUITY PER 31 SEPTEMBER 2010 Rp 149,700,000
NET PROFIT Rp 2,200,000 *

STATEMENT OF OWNER'S EQUITY

MAJU JAYA
PER 31 SEPTEMBER 2010
AKTIVA: PASIVA
CASH 91000000 LIABILITY :
ACCOUNT RECEIVABLE 1700000 ACCOUNT PAYABLE Rp 3,000,000
SUPPLIES 1250000
PREPAID RENT Rp 29,250,000
EQUITY Rp 30,000,000 EQUITYY:
ACC.DEP. OF EQUIPMENT Rp (500,000) EQUITY TN AGUS Rp 149,700,000

TOTAL AKTIVA Rp 152,700,000 TOTAL PASIVA Rp 152,700,000