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    Bengkel Mulia-1

    Uploaded by

    Daffa Kevin Ferio
    The document summarizes the transactions of Bengkel Mulia, a car repair shop, from April 1-30, 2016. It shows cash flows, assets, liabilities, revenues and expenses. Key transactions include the owner investing Rp130 million initially, revenues of Rp59.7 million from services, expenses of Rp8.1 million and ending assets of Rp181.7 million with cash of Rp132.8 million. The shop had a net profit of Rp51.7 million for the period.

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    © All Rights Reserved
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    Bengkel Mulia-1

    Uploaded by

    Daffa Kevin Ferio
    45 views8 pages
    The document summarizes the transactions of Bengkel Mulia, a car repair shop, from April 1-30, 2016. It shows cash flows, assets, liabilities, revenues and expenses. Key transactions include the owner investing Rp130 million initially, revenues of Rp59.7 million from services, expenses of Rp8.1 million and ending assets of Rp181.7 million with cash of Rp132.8 million. The shop had a net profit of Rp51.7 million for the period.

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    Bengkel Mulia

    Original Title

    BENGKEL MULIA-1

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    © © All Rights Reserved

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    The document summarizes the transactions of Bengkel Mulia, a car repair shop, from April 1-30, 2016. It shows cash flows, assets, liabilities, revenues and expenses. Key transactions include the owner investing Rp130 million initially, revenues of Rp59.7 million from services, expenses of Rp8.1 million and ending assets of Rp181.7 million with cash of Rp132.8 million. The shop had a net profit of Rp51.7 million for the period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    45 views8 pages

    Bengkel Mulia-1

    Uploaded by

    Daffa Kevin Ferio
    The document summarizes the transactions of Bengkel Mulia, a car repair shop, from April 1-30, 2016. It shows cash flows, assets, liabilities, revenues and expenses. Key transactions include the owner investing Rp130 million initially, revenues of Rp59.7 million from services, expenses of Rp8.1 million and ending assets of Rp181.7 million with cash of Rp132.8 million. The shop had a net profit of Rp51.7 million for the period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 8

    BENGKEL MULIA

    PERSAMAAN AKUNTANSI
    HARTA
    TANGGAL
    Kas Perlengkapan Piutang Usaha Peralatan
    APRIL 1 Rp 130,000,000 - - -
    2016 2 Rp (26,780,000) - - Rp 26,780,000
    Rp 103,220,000 - - Rp 26,780,000
    3 Rp (10,960,000) Rp 10,960,000 - -
    Rp 92,260,000 Rp 10,960,000 - Rp 26,780,000
    4 Rp 5,760,000 - - -
    Rp 98,020,000 Rp 10,960,000 - Rp 26,780,000
    5 Rp 6,850,000 - - -
    Rp 104,870,000 Rp 10,960,000 - Rp 26,780,000
    6 Rp 5,320,000 - - -
    Rp 110,190,000 Rp 10,960,000 - Rp 26,780,000
    7 Rp (2,000,000) - - -
    Rp 108,190,000 Rp 10,960,000 - Rp 26,780,000
    8 Rp 6,750,000 - - -
    Rp 114,940,000 Rp 10,960,000 - Rp 26,780,000
    9 Rp 1,340,000 - - -
    Rp 116,280,000 Rp 10,960,000 - Rp 26,780,000
    11 - - Rp 6,754,000 -
    Rp 116,280,000 Rp 10,960,000 Rp 6,754,000 Rp 26,780,000
    13 - Rp 7,900,000 - -
    Rp 116,280,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    15 Rp 3,140,000 - - -
    Rp 119,420,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    17 Rp 3,500,000 - - -
    Rp 122,920,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    20 Rp (450,000) - - -
    Rp 122,470,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    21 Rp (210,000) - - -
    Rp 122,260,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    22 Rp (425,000) - - -
    Rp 121,835,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    24 Rp (2,900,000) - - -
    Rp 118,935,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    25 Rp (5,000,000) - - -
    Rp 113,935,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    26 Rp 6,750,000 - - -
    Rp 120,685,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    27 Rp 7,350,000 - - -
    Rp 128,035,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    28 Rp 3,560,000 - - -
    Rp 131,595,000 Rp 18,860,000 Rp 6,754,000 Rp 26,780,000
    29 Rp 3,500,000 - Rp (3,500,000) -
    Rp 135,095,000 Rp 18,860,000 Rp 3,254,000 Rp 26,780,000
    30 Rp 2,670,000 - - -
    Rp 137,765,000 Rp 18,860,000 Rp 3,254,000 Rp 26,780,000
    30 Rp (5,000,000) - - -
    Rp 132,765,000 Rp 18,860,000 Rp 3,254,000 Rp 26,780,000

    KAS + PERLENGKAPAN + PIUTANG USAHA + PERALATAN Rp 181,659,000

    Bengkel Mulia
    Laporan Laba Rugi
    Periode Berakhir 30 April 2016
    Pendapatan Usaha
    Pendapatan Jasa Rp 59,744,000
    Beban Usaha
    1. Beban Asuransi Rp 2,000,000
    2. Beban Listrik Rp 450,000
    3. Beban Air Rp 210,000
    4. Beban Telepon Rp 425,000
    5. Beban Gaji Rp 5,000,000
    Jumlah Beban Usaha Rp 8,085,000
    Labah Bersih Rp 51,659,000 → → → → → →

    Bengkel Mulia
    Laporan Neraca
    Per 30 April 2016
    Aktiva
    Harta Lancar
    Kas Rp 132,765,000
    Perlengkapan Rp 18,860,000
    Piutang Usaha Rp 3,254,000
    Jumlah Harta Lancar Rp 154,879,000
    Harta Tetap
    Peralatan Rp 26,780,000
    Jumlah Harta Tetap Rp 26,780,000
    Total Aktiva Rp 181,659,000

    Bengkel Mulia
    Laporan Arus Kas
    Periode Berakhir 30 April 2016
    Aktivitas Operasional
    Penerimaan pendapatan jasa
    Pengeluaran beban usaha Rp 8,085,000
    Pengeluaran perlengkapan Rp 10,960,000
    Pengeluaran Peralatan Rp 26,780,000

    Kas bersih dari operasional


    Aktivitas Investasi
    Pembayaran utang Rp 2,900,000
    Piutang Usaha Rp 3,254,000

    Aktivitas Pendanaan
    Investasi pemilik Rp 130,000,000
    Prive Pemilik Rp 5,000,000
    MULIA ANALISA TRANSAKSI
    KUNTANSI 1/4/2016 Kas (+)
    = UTANG + MODAL Modal Mulyana (+)
    KETERANGAN
    Utang Usaha Modal Mulyana 2/4/2016 Kas (-)
    - Rp 130,000,000 Modal Awal Peralatan (+)
    - 3/4/2016 Kas (-)
    - Rp 130,000,000 Perlengkapan (+)
    - - 4/4/2016 Kas (+)
    - Rp 130,000,000 Modal Mulyana (+)
    - Rp 5,760,000 Pendapatan Jasa 5/4/2016 Kas (+)
    - Rp 135,760,000 Modal Mulyana (+)
    - Rp 6,850,000 Pendapatan Jasa 6/4/2016 Kas (+)
    - Rp 142,610,000 Modal Mulyana (+)
    - Rp 5,320,000 Pendapatan Jasa 7/4/2016 Kas (-)
    - Rp 147,930,000 Modal Mulyana (-)
    - Rp (2,000,000) Beban Asuransi 8/4/2016 Kas (+)
    - Rp 145,930,000 Modal Mulyana (+)
    - Rp 6,750,000 Pendapatan Jasa 9/4/2016 Kas (+)
    - Rp 152,680,000 Modal Mulyana (+)
    - Rp 1,340,000 Pendapatan Jasa 11/4/2016 Piutang Usaha (+)
    - Rp 154,020,000 Modal Mulyana (+)
    - Rp 6,754,000 Pendapatan Jasa 13/4/2016 Perlengkapan (+)
    - Rp 160,774,000 Utang Usaha (+)
    Rp 7,900,000 - 15/4/2016 Kas (+)
    Rp 7,900,000 Rp 160,774,000 Modal Mulyana (+)
    - Rp 3,140,000 Pendapatan Jasa 17/4/2016 Kas (+)
    Rp 7,900,000 Rp 163,914,000 Modal Mulyana (+)
    - Rp 3,500,000 Pendapatan Jasa 20/4/2016 Kas (-)
    Rp 7,900,000 Rp 167,414,000 Modal Mulyana (-)
    - Rp (450,000) Beban Listrik 21/4/2016 Kas (-)
    Rp 7,900,000 Rp 166,964,000 Modal Mulyana (-)
    - Rp (210,000) Beban Air 22/4/2016 Kas (-)
    Rp 7,900,000 Rp 166,754,000 Modal Mulyana (-)
    - Rp (425,000) Beban Telepon 24/4/2016 Kas (-)
    Rp 7,900,000 Rp 166,329,000 Utang Usaha (-)
    Rp (2,900,000) - 25/4/2016 Kas (-)
    Rp 5,000,000 Rp 166,329,000 Modal Mulyana (-)
    - Rp (5,000,000) Beban Gaji 26/4/2016 Kas (+)
    Rp 5,000,000 Rp 161,329,000 Modal Mulyana (+)
    - Rp 6,750,000 Pendapatan Jasa 27/4/2016 Kas (+)
    Rp 5,000,000 Rp 168,079,000 Modal Mulyana (+)
    - Rp 7,350,000 Pendapatan Jasa 28/4/2016 Kas (+)
    Rp 5,000,000 Rp 175,429,000 Modal Mulyana (+)
    - Rp 3,560,000 Pendapatan Jasa 29/4/2016 Kas (+)
    Rp 5,000,000 Rp 178,989,000 Piutang Usaha (-)
    - - 30/4/2016 Kas (+)
    Rp 5,000,000 Rp 178,989,000 Modal Mulyana (+)
    - Rp 2,670,000 Pendapatan Jasa 30/4/2016 Kas (-)
    Rp 5,000,000 Rp 181,659,000 Modal Mulyana (-)
    - Rp (5,000,000) Prive Mulyana
    Rp 5,000,000 Rp 176,659,000

    Rp 181,659,000 UTANG USAHA + MODAL

    Bengkel Mulia
    Laporan Perubahan Modal
    Periode Berakhir 30 April 2016
    Modal Per 1 April 2016 Rp 130,000,000
    Laba Bersih >>>> Rp 51,659,000
    Pengambilan Prive ↑ Rp 5,000,000
    Penambahan Modal ↑ Rp 46,659,000
    Modal Per 30 April 2016 ↑ Rp 176,659,000
    ↑ ↓
    ↑ ↓
    ↑ ↓
    ↑ ↓
    →→→→→→→ →→→→ ↓
    ↓
    ↓
    Bengkel Mulia ↓
    Laporan Neraca ↓
    Per 30 April 2016 ↓
    Pasiva ↓
    Utang Lancar ↓
    Utang Usaha Rp 5,000,000 ↓
    Jumlah Utang Lancar Rp 5,000,000 ↓
    Modal Pemilik ↓
    Modal Mulyana Rp 176,659,000 ↓
    Jumlah Modal Pemilik Rp 176,659,000 ←

    Total Pasiva Rp 181,659,000

    ia
    Kas
    pril 2016
    Rp 59,744,000

    Rp 45,825,000
    Rp 13,919,000

    Rp 6,154,000

    Rp 125,000,000
    Rp 132,765,000
    Rp 130,000,000
    Rp 130,000,000
    Rp 26,780,000
    Rp 26,780,000
    Rp 10,960,000
    Rp 10,960,000
    Rp 5,760,000
    Rp 5,760,000 Pendapatan Jasa
    Rp 6,850,000
    Rp 6,850,000 Pendapatan Jasa
    Rp 5,320,000
    Rp 5,320,000 Pendapatan Jasa
    Rp 2,000,000
    Rp 2,000,000 Beban Asuransi
    Rp 6,750,000
    Rp 6,750,000 Pendapatan Jasa
    Rp 1,340,000
    Rp 1,340,000 Pendapatan Jasa
    Rp 6,754,000
    Rp 6,754,000 Pendapatan Jasa
    Rp 7,900,000
    Rp 7,900,000
    Rp 3,140,000
    Rp 3,140,000 Pendapatan Jasa
    Rp 3,500,000
    Rp 3,500,000 Pendapatan Jasa
    Rp 450,000
    Rp 450,000 Beban Listrik
    Rp 210,000
    Rp 210,000 Beban Air
    Rp 425,000
    Rp 425,000 Beban Telepon
    Rp 2,900,000
    Rp 2,900,000
    Rp 5,000,000
    Rp 5,000,000 Beban Gaji
    Rp 6,750,000
    Rp 6,750,000 Pendapatan Jasa
    Rp 7,350,000
    Rp 7,350,000 Pendapatan Jasa
    Rp 3,560,000
    Rp 3,560,000 Pendapatan Jasa
    Rp 3,500,000
    Rp 3,500,000
    Rp 2,670,000
    Rp 2,670,000 Pendapatan Jasa
    Rp 5,000,000
    Rp 5,000,000 Prive Mulyana

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