September 2018 1 727 Report
1. Data berikut diperoleh dari perusahaan jasa reparasi TV milik Tuan
Agus dengan nama ”Agus Servis”. Transaksi terjadi pada bulan
Desember 2001.
1. Tuan Agus menyerahkan uang tunai Rp12.000.000,00 sebagai
modal awal usahanya.
3. Dibeli peralatan Rp2.000.000,00, dibayar tunai sebesar
Rp800.000,00, sisanya kemudian.
4. Dibeli perlengkapan Rp150.000,00 per kas.
6. Dibayar beban rekening listrik Rp75.000,00.
8. Diservis (diperbaiki) TV seorang pelanggan yang rusak, untuk
itu diterima tunai imbalan jasa Rp500.000,00.
10. Dibayar gaji karyawan Rp100.000,00.
11. Diserahkan sebuah TV yang telah selesai diperbaiki, tetapi belum
diterima imbalan jasa Rp400.000,00.
14. Dibayar utang kepada seorang kreditur Rp200.000,00.
18. Pemilik mengambil uang kas perusahaan untuk keperluan
pribadinya Rp100.000,00.
20 Diterima piutang sebesar Rp300.000,00.
22 Ditaksir perlengkapan yang terpakai selama bulan Desember
Rp50.000,00.
Diminta:
Catatlah transaksi di atas ke dalam persamaan akuntansi!
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