BAB 1 Persamaan dasar akuntansi (Accounting Equation)

TABEL PERSAMAAN (tabular analysis) *perlengkapan (supplies)= bentuk fis

*peralatan (equipment) = bentuk fisik
* beban (biaya, expense) = cairan , ga
* asset (nama bendanya) = beli benda
P1- 2 AGUSTUS yang dicatat angka terjadi transaksi, bukan HASIL-nya
ASET
No
Cash Acc. Receivable Supplies Equipment
kas Piutang usaha Perlengkapan Peralatan
Saldo awal 9,000 1,700 600 6,000
*beginning balance
1 (2,900) K
2 1,300 D (1,300) K
3 (800) 2,100
4 2,500 4,800
5 (400)
6 (1,700)
(900)
(200)
7
8 10,000

Saldo akhir 15,900 5,200 600 8,100

Ending balance 29,800

Donahue veterinary Clinic

Income statement
For the month ended September 30

Service revenue 7,300

Expenses :
salaries expense (beban/biaya gaji) 1,700
Rent expense (beban/biaya sewa) 900
advertising expense (beban/biaya iklan) 200
utilities expense (beban/biaya utilitas) 170
total expenses 2,970 (-)
Net income 4,330

Donahue veterinary Clinic

Retained earning statement
For the month ended September 30
Beginning retained earning (1 september) 700
Net income 4,330
dividend (400)
Ending retained earnings (30 september) 4,630

Donahue veterinary Clinic

Statement of financial position
30-Sep
ASSETS:
Cash 15,900
Account receivable 5,200
Supplies 600
Equipment 8,100
Total assets 29,800

LIABILITIES
Account payable 2,170
notes payable 10,000
total liabilities 12,170

EQUITY :
share capital 13,000
retained earning (30 september) 4,630
total equity 17,630
total liabilities &equity 29,800
pan (supplies)= bentuk fisik habis, brubah
(equipment) = bentuk fisik TETAP, tidak brubah
aya, expense) = cairan , gas, abstrak (dapat manfaat ketika pakai)
ma bendanya) = beli benda yang padat ada wujudnya
ransaksi, bukan HASIL-nya
LIABILITAS EQUITY
Acc. Payable Notes payable Share Capital Retained Earning (Laba
Utang usaha Utang wesel Modal saham Retained Earning (Laba ditahan)
3,600 - 13,000 700

D (2,900)

1,300 K

170
10,000

2,170 10,000 13,000 700

harus sama
*on cash = pake kas
*on account = ndak mbayar/ ndak dibayar klien

(dalam ribuan)

*GO PUBLIC*
EQUITY Keterangan
Retained Earning (Laba ditahan) u/ equity >> untuk jurnal
Revenue (pendapatan jasa) Expenses (Beban/biaya) Dividend (Dividen)

7,300 Service revenue (pendapatan jasa)

(400) dividend (dividen)
(1,700) salaries expense (beban/biaya gaji)
(900) Rent expense (beban/biaya sewa)
(200) advertising expense (beban/biaya iklan)
(170) utilities expense (beban/biaya utilitas)
*utilitas = biaya listrik , air , telpon

7,300 (2,970) (400)

29,800
n/biaya gaji)

eban/biaya iklan)
n/biaya utilitas)
biaya listrik , air , telpon