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Pembahasan Sederhana Tentang Persamaan Dasar Akuntansi Disertai Pembahasan Soal

Pembahasan Tentang Persamaan Dasar Akuntansi Disertai Pembahasan Soal

pahami bagan di samping. atas pengaruh akun dalam akuntansi
kemudian perhatikan soal berikut



Pada tanggal 1 sep 2003 Yoona membuka salon spa. Berikut adalah transaksi yang terjadi pada salon milik yoona.


 
1.      Menyerahkan kas sebesar 50.000.000  1 september
2.      Membayar sewa ruko 3.000.000 5 september
3.      Membeli peralatan scr kredit  8 sep
4.      Menerima uang dari jasa salon secara tunai 8.000.00016 sep
5.      Meminjam uang di bank dengan menandatangani wesel 3.000.000  18 sep
6.      Pelanggan meminta jasa secara kredit 2.500.000 24 sep
7.      Membayar biaya-biaya 25 sep

-          Gaji pegawai 800.000
-          Listrik 500.000
-          Tepepon 300.000
Pertanyaan

  1.     Catatlah transaksi berikut ke dalam persamaan dasar akuntansi 
  2.      Susunlah laporan laba rugi, perubahan ekuitas, dan neraca 30 september 2003 milik yoona.




Catatan :
  1. Yang ada di dalam kurung itu artinya menguangi dan yang tidak artinya menambah
  2. Jumlah akhir antara aktiva passiva harus sama yaitu 63.900 bila tidak sama itu artinya tidak balance atau tidak seimbang antara aktiva pasiva. Perhatikan pengaruhnya pada harta utang atau modal.
  3. Kemudian berikut ini adalah pembahasan tentang susuanan laporan keuangan dalam akuntansi yang disusun secara sederhana.......semoga bermanfaat,...


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