tag:blogger.com,1999:blog-46129346230240917412024-03-05T20:26:09.464-08:00let's learn to shareBisnis online, Free online Money, Making Money Online, Free Symbian games, s60v2, s60v3, s60v5, Best java games, education, blogspot tips and trick, and hot the best PC 3D GamesLeak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.comBlogger162125tag:blogger.com,1999:blog-4612934623024091741.post-89582132959969977412013-02-04T06:29:00.000-08:002013-02-04T06:29:14.564-08:00Standar Kecepatan IEEE 802.11 a/b/g/n sumber website resmi<div class="separator" style="clear: both; text-align: center;">
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<ul>
<li><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><b> <a href="http://okayana.blogspot.com/2013/02/setandar-kecepatan-ieee-80211-abgn.html" target="_blank">Setandar Kecepatan IEEE 802.11 a/b/g/n berdasar jarak</a><i>: </i></b><span style="color: lime;"><span style="color: magenta;"><i>klik link</i></span><b><i> </i></b></span></span><i> </i>Berisikan artikel mengenai standar kecepatan IEEE 802.11 wlan dengan jarak tertentu, misal 5mt berapa kecepatanya, 10m berapa kecepatanya. satuan yang digunakan dalam satuan feet. Range dalam feet.</li>
</ul>
<ul>
<li><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><b> <a href="http://okayana.blogspot.com/2013/02/real-speed-ieee-80211-abgn-berdasar.html" target="_blank">Real speed IEEE 802.11 a/b/g/n berdasar percobaan</a> </b><i>:</i></span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><i><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><span style="color: lime;"><span style="color: magenta;"><i>klik link<span style="color: lime;"><b> </b></span></i></span></span></span> </i>Berapa sebenarnya teransfer rate nyata atau real dari standar IEEE 802.11 berdasarkan percobaan yang dilakukan dan literatur yang ada.</span></li>
</ul>
<br />
<br />
<ul>
<li><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;"><b>Standar Kecepatan IEEE 802.11 a/b/g/n sumber website
resmi</b>, sebagai berikut :</span> </span></li>
</ul>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-font-kerning: 12.0pt;">Referensi : <span style="color: blue;">http://www.ni.com/white-paper/7131/en</span></span></div>
<ul>
<li><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11a</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">: The signal is transmitted at <b>5 Ghz</b> and can
move up to <b><u>54 megabits</u></b><u> </u>of data per second. It uses
Orthogonal Frequency-Division Multiplexing (OFDM), which is an efficient coding
technique that splits the radio signal into several sub signals before they
reach a receiver. This greatly reduced interference between signals.</span></li>
</ul>
<ul>
<li><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11 b</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">: This is the slowest and least expensive existing
standard. Initially, 802.11b was the most popular standard because of its
cost, but as faster standards get less expensive, 802.11b is losing
popularity. This standard transmits in the<b> 2.4 Ghz frequency
bandwidth. </b> It can transmit up to <b><u>11 megabits </u></b>of data
per second and it uses Complimentary Code Keying (CCK). 802.11b is based on
Complementary Code Keying (CCK).</span></li>
</ul>
<ul>
<li><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11g</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">: 802.11g transmits at <b>2.4 Ghz</b> like 802.11b but
at faster rates. It can transmit upto <b><u>54 Mbits</u></b><u> </u>per
second. Similar to 802.11a, 802.11g transmit faster because it uses OFDM
instead of CCK.</span></li>
</ul>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11n</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">: This is the most recent standard and is becoming
commercially available. This standard significantly improves speed and
range. For instance, although 802.11g theoretically transmits 54 Mbits of
data per second, it only achieves real-world speeds of about 24 Mbits per
second because of network congestion. 802.11n, however, can transmit as
high as <b><u>140 Mbits per second</u>.</b></span></li>
</ul>
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<br /></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;">Sumber 2: </span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-font-kerning: 12.0pt;">Referensi<span style="mso-spacerun: yes;">
</span>Lain: <span style="color: blue;">http://compnetworking.about.com/</span></span></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11</span></b></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>In 1997, the Institute of Electrical and
Electronics Engineers (IEEE) created the first WLAN standard. They called it <i>802.11</i>
after the name of the group formed to oversee its development. Unfortunately,
802.11 only supported a maximum network bandwidth of <u>2 Mbps </u>- too slow
for most applications. For this reason, ordinary 802.11 wireless products are
no longer manufactured. </span></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11a</span></b></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>802.11a supports bandwidth up to 54 Mbps
and signals in a regulated frequency spectrum around 5 GHz. This higher
frequency compared to 802.11b shortens the range of 802.11a networks. The
higher frequency also means 802.11a signals have more difficulty penetrating
walls and other obstructions. </span></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11b</span></b></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>IEEE expanded on the original 802.11
standard in July 1999, creating the <i>802.11b</i> specification. 802.11b
supports bandwidth up to <u>11 Mbps</u>, comparable to traditional Ethernet. </span></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-spacerun: yes;"> </span><b>802.11g</b></span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>In 2002 and 2003, WLAN products
supporting a newer standard called <i>802.11g</i> emerged on the market.
802.11g attempts to combine the best of both 802.11a and 802.11b. 802.11g
supports bandwidth up to <u>54 Mbps</u>, and it uses the 2.4 Ghz frequency for
greater range. 802.11g is backwards compatible with 802.11b, meaning that
802.11g access points will work with 802.11b wireless network adapters and vice
versa. </span></div>
<ul>
<li><span style="color: black; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-font-kerning: 12.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">802.11n</span></b></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>The newest IEEE standard in the Wi-Fi
category is <i>802.11n</i>. It was designed to improve on 802.11g in the amount
of bandwidth supported by utilizing multiple wireless signals and antennas
(called <i>MIMO</i> technology) instead of one. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 58.5pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -22.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>When this standard is finalized, 802.11n
connections should support data rates of <u>over 100 Mbps</u>. 802.11n also
offers somewhat better range over earlier Wi-Fi standards due to its increased
signal intensity. 802.11n equipment will be backward compatible with 802.11g
gear. </span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;}
</style>
<![endif]--><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Rata-rata
real speed standard IEEE 802.11 a/b/g </span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">sumber
: <span style="color: blue;"> </span></span><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 27.0pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -27.0pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="color: blue;">http://www.codeproject.com/Articles/13253/Comparison-of-IEEE-802-11a-and-IEEE-802-11b</span></span><br />
</div>
<div class="separator" style="clear: both; text-align: center;">
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 27.0pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -27.0pt;">
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">berikut
kecepatan yang saya dapat berdasarkan percobaan.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Tabel
hasil percobaan jarak tetap 1 meter</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="color: blue;">
</span></span></div>
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<br />
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="color: blue;"><br /></span></span></div>
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mso-tstyle-colband-size:0;
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mso-para-margin-right:0cm;
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<![endif]--><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Kesimpulan</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"> : dari percobaan yang kami lakukan, kami<span style="mso-spacerun: yes;"> </span>mendapatkan kecepatan rata-rata transfer data
sebesar 1,44MB/s atau setara 11,48 Mb/s dari +/-140 Mb/s transfer rate Standard
802.11n yang kami gunakan. </span></div>
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<br /></div>
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spesifikasi laptop yang digunakan</span></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Laptop
1, Acer Aspire 4752<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>laptop 2, Acer Aspire 4741</span></b></div>
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<br /></div>
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Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-52054349285162873272013-02-04T06:13:00.003-08:002013-02-04T06:13:32.928-08:00Setandar Kecepatan IEEE 802.11 a/b/g/n berdasar jarak<!--[if !mso]>
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<b><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN;">Setandar Kecepatan IEEE 802.11 a/b/g/n berdasar jarak</span></b></div>
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<br /></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-font-kerning: 12.0pt;">Range<span style="mso-spacerun: yes;">
</span>802.11 a/b/g/n</span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Referensi
:<span style="color: blue;">http://www.everymac.com/systems/apple/apple-tv/apple-tv-faq/what-is-802.11n-differences-between-802.11n-802.11a-802.11b-802.11g.html</span></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgC_r4MUPvthg9PK43z7iJ-w4qLPVkx8pFSWDyj6SKJ2OaJDVrQD5je1e4pmEjGc13KfMdQSVOon2M40aTddem5QncsqMM2uQBp7ShNmclSVL8V45nJVtawnHP94eEQCfO7QykXLAvLI4H2/s1600/kecepatan+IEEE+802.11+abgn+berdasar+jarak.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="116" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgC_r4MUPvthg9PK43z7iJ-w4qLPVkx8pFSWDyj6SKJ2OaJDVrQD5je1e4pmEjGc13KfMdQSVOon2M40aTddem5QncsqMM2uQBp7ShNmclSVL8V45nJVtawnHP94eEQCfO7QykXLAvLI4H2/s400/kecepatan+IEEE+802.11+abgn+berdasar+jarak.JPG" width="400" /></a></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt; mso-no-proof: yes;"><br /></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Referensi lain mengenai standar range </span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"> </span>Alamat: <span style="color: blue;">http://www.pcmag.com/encyclopedia_term/0,1237,t=80211&i=37204,00.asp</span></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhZ8HVgtmOehK2EhaUoQzI7k-iyIWvpHvWGKnttQTJS-arr473rrH6Q2fBgkzBjg6A8dhFtMdYhkdpD5jaGdtOHHmkZIAKx02mCrb4V_zywcXJX6DuUa5oNprGA0UNDoOH_n4pk0hPQ2Kei/s1600/kecepatan+IEEE+802.11+abgn+berdasar+jarak+2.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="85" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhZ8HVgtmOehK2EhaUoQzI7k-iyIWvpHvWGKnttQTJS-arr473rrH6Q2fBgkzBjg6A8dhFtMdYhkdpD5jaGdtOHHmkZIAKx02mCrb4V_zywcXJX6DuUa5oNprGA0UNDoOH_n4pk0hPQ2Kei/s400/kecepatan+IEEE+802.11+abgn+berdasar+jarak+2.JPG" width="400" /></a></div>
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<u><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="text-decoration: none;"></span></span></u><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><span style="mso-tab-count: 1;"></span> ** outdor 2x to 4x farther</span></div>
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<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;">Transfer
rate 802.11 berdasarkan jarak (feet) </span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-font-kerning: 12.0pt;"><br />
Sumber : <i><span style="color: blue;">http://www.pcmag.com/encyclopedia_term/0,1237,t=80211&i=37204,00.asp</span></i></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEggX1V8vsokoaV6ixXNqzz4SL75Ud8M_KgtwFtcMnlcWXxKnkxUjfvRfqtEciT6brcGKD81Lr_HWf1nQB9IDd5wbPnRo3fOysSrOyTBHfZN93eh92-8THAq-7-fGx0XkabOM3bOqRQAQE3O/s1600/kecepatan+IEEE+802.11+abgn+berdasar+jarak+3.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="232" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEggX1V8vsokoaV6ixXNqzz4SL75Ud8M_KgtwFtcMnlcWXxKnkxUjfvRfqtEciT6brcGKD81Lr_HWf1nQB9IDd5wbPnRo3fOysSrOyTBHfZN93eh92-8THAq-7-fGx0XkabOM3bOqRQAQE3O/s320/kecepatan+IEEE+802.11+abgn+berdasar+jarak+3.JPG" width="320" /></a></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 27.0pt; margin-right: 0cm; margin-top: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: -27.0pt;">
<br /></div>
Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-19180731058085317702013-02-03T22:51:00.001-08:002013-02-03T22:52:58.481-08:00jawaban FORESEC information security lvl 1 ( Network Security Exam )<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0pxEH8YD4NTPiLCgt5MH-CtPUGrEl1gJ6GGeOjqRZ0MlYgdgC7-IxNBurjMZsY29gpNiNoha_HxQHV2I_fwCGRIZHymq4UOl5HULl5fs9BG-YrtpI_mMavXeMSKFAghviQLEOZIAPciIx/s1600/Foresec+.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0pxEH8YD4NTPiLCgt5MH-CtPUGrEl1gJ6GGeOjqRZ0MlYgdgC7-IxNBurjMZsY29gpNiNoha_HxQHV2I_fwCGRIZHymq4UOl5HULl5fs9BG-YrtpI_mMavXeMSKFAghviQLEOZIAPciIx/s1600/Foresec+.jpg" /></a>Ini gan ane post <b>jawaban FORESEC information security lvl 1</b> ( Network Security Exam ). Dimana ane dapet sumber jawabanya dari buku "Security+ Study Guide and DVD trainig system 1st editin" di google book, agak repot soalnya ada halaman-halaman yg gak dikasi reviu alias "kudu bayar" :D. Kalo mau liat sumbernya beli aja buku di atas sob, dijamin semua soal2 dibawah ada disana.<br />
<br />
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<br />
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<br />
Ini dia jawabanya, monggo donlot:<br />
<br />
<iframe height="500" src="https://docs.google.com/file/d/0B_5dX71pVhRcbWxfbHBpSVhMZFE/edit" width="670">
<br />
Semoga bermanfaat ya gan.<br />
<br />
<br /></iframe>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-25057848482391509642013-01-29T21:53:00.001-08:002013-02-03T08:42:53.560-08:00Jawaban FORESEC certificate in computer forensic 2013<a href="http://okayana.blogspot.com/2013/01/jawaban-foresec-certificate-in-computer.html" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;" target="_blank"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgJUYa_1hXjE9ggLxthCPZ9fS42_nFkaAyZmH2r3H3MPEjgx4ij7ebJs_8a2JFbEbk5eBYE9NnFu3wHvfPLQkghpn1BPq8-ev7PsmEn9yZBbV2zusAfFHD0HHB7ytyDMofLUfE1briNTMKF/s320/Jawaban+FORESEC+Computer+Forensic+2013+FCCF.jpg" width="239" /></a>Halo gan, :D ini ane mau share Jawaban FORESEC certificate in computer forensic 2013. Ya lumayan bahan buat persiapan agan-agan yang siapa tau lagi nyari-nyari bahan buat Test Computer Forensic.<br />
Ane sempet dapet ujian FORESEC certificate in computer forensic / FCCF.<br />
Hope ini berguna buat agan-agan sekalian :).<br />
<br />
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Untuk Soal-soalnya+jawaban bisa di donlot disini gan:<br />
<ul>
<li><b><a href="http://okayana.blogspot.com/2013/01/jawaban-foresec-information-security.html" target="_blank">Jawaban FORSEC Computer Forensic TEST 2011-2013</a></b></li>
<li><b><a href="http://okayana.blogspot.com/2013/01/312-49-computer-hacking-forensic.html" target="_blank">Jawaban FORSEC Computer Forensic TEST 2012-2013 (v.1)</a> </b></li>
</ul>
yang bawahan itu soal-soal lain versi barunya gan, menganalisa tehnologi yg lebih baru. disoal entu ada tentag enkripsi yg diguaain Blackberry, terus perosedur investigasi pada ipod dll. udah keren, cuman pas ane ujian ngak keluar sih :D, ya buat di baca-baca nambah ilmu kan lumayan, sekalian juga memantapkan persiapan ujian FORESEC computer forendicnya.<br />
<span style="color: #999999;"><span style="background-color: white;"><i>* and itu link ke rtikel ane sebelumya gan :).</i></span></span><br />
<br />
Nah ini lagsug tampilan googledocnya:<br />
<iframe height="500" src="https://docs.google.com/file/d/0B_5dX71pVhRcanVLY0gyRDFKejA/edit" width="650"></iframe>
Soal-soal diatas udah ada langsung jawabanya kok gan, andkeluar itu pas ujian ane :D. Luamayan gan untuk persiapan ataupun mau agan dalami, disana banyak membahas tentag HONEYPOT, IIS, IDS, Tool Forensic, Oprating System dan juga prosedur computer forensic. Disana juga dituntut pengetahuan mengenai menganalisa log file honeypot. Menganalisa heder email dan sebagainya :D. <br />
<br />
<br />Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-61230876339286423552013-01-29T01:52:00.001-08:002013-02-03T08:45:29.896-08:00312-49 Computer Hacking Forensic Investigator Exam 2012Setelah sebelumnya ane ngepost <a href="http://okayana.blogspot.com/2013/01/jawaban-foresec-information-security.html">Jawaban FORESEC Information Security Lvl 4</a> ini ane mau berbagi referensi materi lagi, lumayan buat persiapan agan yg lagi mau test atau buat bahan belajar juga lumayan.<br />
Ini versi 2012 nya, versi terbaru kumpulan soal-soal exam computer forensic.<br />
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Hacking Forensic Investigator. Computer hacking forensic investigation is the
process of detecting hacking attacks and properly extracting evidence to report
the crime and conduct audits to prevent future attacks.</span>"<br />
<br />
Selamat berjuang gan:<br />
<br />
Langsung aja di download disini gan:<br />
<br />
<iframe height="500" src="https://docs.google.com/file/d/0B_5dX71pVhRcWnBsMjJzSW9zb2M/edit" width="650"></iframe>
entu ane host di google drive.<br />
Berikut sekilas bocoran soalnya :<br />
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<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
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mso-pagination:widow-orphan;
font-size:10.0pt;
font-family:"Calibri","sans-serif";
mso-bidi-font-family:"Times New Roman";}
</style>
<![endif]-->
<br />
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 10.0pt;"> 1. If a PDA is seized in an investigation while the device is
turned on, what would be the proper procedure?</span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt;"></span>
<br />
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">A. </span><span style="border: none windowtext 1.0pt; color: #2ad62a; font-size: 10.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">Keep the device powered on</span><span style="color: #333333; font-size: 10.0pt;"></span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">B. Turn off the device
immediately</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">C. Remove the battery
immediately</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">D. Remove any memory
cards immediately</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #333333; font-size: 10.0pt;">What hashing method is used to password
protect Blackberry devices?</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">A. AES</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">B. RC5</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">C. MD5</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">D. </span><span style="border: none windowtext 1.0pt; color: #2ad62a; font-size: 10.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">SHA-1</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #333333; font-size: 10.0pt;">You have been asked to investigate the
possibility of computer fraud in the finance department of a company. It is
suspected that a staff member has been committing finance fraud by printing
cheques that have not been authorized. You have exhaustively searched all data
files on a bitmap image of the target computer, but have found no evidence. You
suspect the files may not have been saved.</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">What should you examine next in this case?</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">A. The registry</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">B. </span><span style="border: none windowtext 1.0pt; color: #2ad62a; font-size: 10.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">The swapfile</span><span style="color: #333333; font-size: 10.0pt;"></span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">C. The recycle bin</span></div>
<div style="background: #FFFFF7; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-size: 10.0pt;">D. The metadata</span></div>
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Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-90268111026151308732013-01-28T19:27:00.001-08:002013-02-03T08:46:28.958-08:00Jawaban FORESEC information security level 4 | 312-49 Computer Hacking Forensic Investigator 2011<span style="color: #444444;">Post perdana di tahun 2013, ane mau share soal-soal test FORESEC information security level 4. </span><br />
<span style="color: #444444;">Buat temen-temen seperjuangan monggo di donloat, lumayan buat bahan. ini udah + kunci jawaban. :). Sekilas info nih gan, di pdf ini ada 200an soal, ini hasil sunting dari sumber aiotestking.com. Soalnya di sumbernya itu sistemya online jadi cuman satu satu keliatan, ini ane pdfin biar gampag aja plajarinya :D.</span><br />
<br />
filenya ane host di google docs, monggo di click:<br />
<iframe height="500" src="https://docs.google.com/file/d/0B_5dX71pVhRcanVLY0gyRDFKejA/edit" width="650"></iframe>
<br />
Berikut bocoran isinya kayak gini:<br />
1. If you come across a sheepdip machine at your client site, what would you infer?<br />
A. Asheepdip coordinates several honeypots<br />
B. Asheepdip computer is another name for a honeypot<br />
C. <span style="background-color: lime;">Asheepdip computer is used only for virus-checking.</span><br />
D. Asheepdip computer defers a denial of service attack<br />
<br />
2. In a computer forensics investigation, what describes the route that evidence takes from the time you find it <br />
until the case is closed or goes to court?<br />
A. rules of evidence<br />
B. law of probability<br />
C. <span style="background-color: lime;">chain of custody</span><br />
D. policy of separation<br />
<br />
3. How many characters long is the fixed-length MD5 algorithm checksum of a critical system file?<br />
A. 128<br />
B. 64<br />
C. <span style="background-color: lime;">32</span><br />
D. 16<br />
<br />
<br />Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-4130009060231822682010-11-21T06:52:00.000-08:002010-11-21T06:59:23.812-08:00STRUKTUR BAHASA C++1. // program pertamaku<br />
merupakan sebuah baris komentar. Semua baris, yang ditandai dengan dua<br />
buah tanda slash (//), akan dianggap sebagai baris komentar dan tidak akan<br />
berpengaruh pada hasil. Biasanya, baris komentar dipakai oleh programmer<br />
untuk memberikan penjelasan tentang program.<br />
Baris komentar dalam C++, selain ditandai dengan (//) juga dapat ditandai<br />
dengan (/*….*/)<br />
Perbedaan mendasar dari keduanya adalah :<br />
// baris komentar<br />
/* blok komentar */<br />
<br />
2. #include <iostream.h> (deklarasi pemproses )</iostream.h><br />
pernyataan yang diawali dengan tanda (#) merupakan pernyataan untuk<br />
menyertakan preprocessor. Pernyataan ini bukan untuk dieksekusi. #include<br />
<iostream.h> berarti memerintahkan kompiler untuk menyertakan file</iostream.h><br />
header iostream.h. Dalam file header ini, terdapat beberapa fungsi standar<br />
yang dipakai dalam proses input dan output. Seperti misalnya perintah cout<br />
yang dipakai dalam program utama.<br />
<br />
3. int main ()<br />
baris ini menandai dimulainya kompiler akan mengeksekusi program. Atau<br />
dengan kata lain, pernyataan main sebagai penanda program utama. Adalah<br />
suatu keharusan, dimana sebuah program yang ditulis dalam bahasa C++<br />
memiliki sebuah main.<br />
main diikuti oleh sebuah tanda kurung () karena main merupakan sebuah<br />
fungsi. Dalam bahasa C++ sebuah fungsi harus diikuti dengan tanda (), yang<br />
<br />
4. cout << "Selamat Belajar C++";<br />
perintah ini merupakan hal yang akan dieksekusi oleh compiler dan<br />
merupakan perintah yang akan dikerjakan. cout termasuk dalam file iostream.<br />
cout merupakan perintah untuk menampilkan ke layer.<br />
Perlu diingat, bahwa setiap pernyataan dalam C++ harus diakhiri dengan tanda<br />
semicolon (;) untuk memisahkan antara pernyataan satu dengan pernyataan<br />
lainnya.<br />
<br />
5. cin>>a;<br />
<br />
Untuk menerima inputan dengan perintah cin, maka operator yang akan<br />
digunakan adalah overloaded operator (>>) dan diikuti oleh variable tempat<br />
menyimpan inputan data. Seperti contoh:<br />
int age;<br />
cin>>age;<br />
<br />
<br />
6. return 0;<br />
pernyataan return akan menyebabkan fungsi main() menghentikan program<br />
dan mengembalikan nilai kepada main. Dalam hal ini, yang dikembalikan<br />
adalah nilai 0. Mengenai pengembalian nilai, akan dijelaskan nanti mengenai<br />
Fungsi dalam C++.<br />
<br />
<br />
TIPE DATA<br />
Terdapat 5 tipe data bawaan dari bahasa C, yaitu : <span class="Apple-style-span" style="font-weight: bold;">void, integer, float,</span><br />
<span class="Apple-style-span" style="font-weight: bold;">double, </span>dan<span class="Apple-style-span" style="font-weight: bold;"> char.</span><br />
<span class="Apple-style-span" style="font-weight: bold;"><br />
</span><br />
<span class="Apple-style-span" style="font-weight: bold;"></span><br />
void <span class="Apple-style-span" style="font-weight: normal;">diartikan sebagai tanpa tipe data dan tanpa pengembalian nilai</span><br />
int <span class="Apple-style-span" style="font-weight: normal;">bilangan bulat (integer)</span><br />
float<span class="Apple-style-span" style="font-weight: normal;"> bilangan pecahan (floating point)</span><br />
double <span class="Apple-style-span" style="font-weight: normal;">bilangan pecahan dengan jangkauan data yang lebih luas</span><br />
char <span class="Apple-style-span" style="font-weight: normal;">Karakter</span><br />
<span class="Apple-style-span" style="font-weight: normal;"><br />
</span><br />
<span class="Apple-style-span" style="font-weight: normal;"></span><br />
Tipe Ukuran (bits) Range<br />
unsigned char 8 0 s/d 255<br />
char 8 -128 s/d 127<br />
short int 16 -32,768 s/d 32,767<br />
unsigned int 32 0 s/d 4,294,967,295<br />
int 32 -2,147,483,648 s/d 2,147,483,647<br />
unsigned long 32 0 s/d 4,294,697,295<br />
long 32 -2,147,483,648 s/d 2,147,483,647<br />
float 32 3.4 e-38 s/d 1.7 E +38<br />
double 64 1.7 E-308 s/d 3.4 E + 308<br />
long double 80 3.4 E-4932 s/d 1.1 E + 4932Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-18121817906957438512010-11-15T22:23:00.000-08:002010-11-15T22:23:51.482-08:00Generasi computer1.<span class="Apple-tab-span" style="white-space: pre;"> </span><span class="Apple-style-span" style="font-weight: bold;">Generasi Komputer pertama dari tahun 1946 sampai 1949</span><br />
Tabung hampa udara sebagai penguat sinyal merupakan cirri khas computer generasi pertama. Pada awalnya tabung hampa udara digunakan sebagai penguat sinyal, bahan bakunya terdiri dari kaca sehingga banyak memiliki kelemahan. Seperti mudah pecah dan mudah mengeluarkan panas. Pada tahun 1946, “eniac” computer elektronik pertama di dunia yang memiliki bobot “20 ton” panjang 30 meter dan tinggi 2.4m, membutuhkan daya listrik 174Kwh, pada tahun 1953 “IDM 701” computer komersial berukuran besar ( computer paling popular pada jaman itu).<br />
Cirri-ciri:<br />
<br />
<ul><li>Program dibuat dengan bahasa mesin “ASSEMBLER”</li>
<li>Ukuran fisik computer sangat besar dan mudah panas</li>
<li>Proses kurang cepat</li>
<li>Perlu daya listrik besar</li>
<li>Orientasi pada aplikasi bisnis</li>
</ul><br />
<br />
2.<span class="Apple-tab-span" style="white-space: pre;"> </span><span class="Apple-style-span" style="font-weight: bold;">Generasi Kedua (2) pada yahun 1959-1964</span><br />
Ciri Khas generasi ini adalah “Transiston” fungsi: Sebagai penguat sinyal, sebagai komponen padat transiston.<br />
Keunggulan :<br />
<br />
<ul><li>Tidak mudah pecah</li>
<li>Tidak mengeluarkan panas</li>
</ul><br />
Dengan demikian computer jadi lebih kecil dan murah.<br />
<br />
<ul><li>IBM-401 : Komputer paling banyak digunakan pada generasi kedua utuk Aplikasi Bisnis.</li>
<li>IBM-1602 & IBM-7094 : Adalah computer yang paling banyak digunakan pada generasi kedua untuk aplikasi Tenik.</li>
</ul><br />
Ciri-ciri:<br />
<br />
<ul><li>Sirkuit berupa transistor</li>
<li>Program bias dibuat dengan bahasa tingkat tinggi COBOL dan Fortrat</li>
<li>Kapasitas memori utama Sudah cukup Besar</li>
<li>Proses oprasi Sudah cepat</li>
<li>Membutuhkan lebih sedikit daya listrik</li>
<li>Berorientasi pada Bisnis dan Tehnik</li>
</ul><br />
<br />
3.<span class="Apple-tab-span" style="white-space: pre;"> </span><span class="Apple-style-span" style="font-weight: bold;">Generasi Ketiga (3) Tahun 1964-1970</span><br />
<br />
<ul><li>1964 IBM 5360 komputer generasi ketiga, pertama digunakan untuk aplikasi bisnis dan tehnik</li>
<li>1969 Dikembangkan oleh Data General Corporation computer mini pertama.</li>
</ul><br />
Ciri-Ciri pada generasi ini:<br />
<br />
<ul><li>Kapasitas memori lebih besar</li>
<li>Hemat listrik</li>
<li>Bentuk Fisik lebih kecil</li>
<li>Banyak bermunculan aplikasi/software.</li>
</ul><br />
<br />
<br />
4.<span class="Apple-tab-span" style="white-space: pre;"> </span><span class="Apple-style-span" style="font-weight: bold;">Generasi ke Empat (4) tahun 1970-1990</span><br />
Cirri-ciri pada generasi ini adalah :<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Bahwa computer yang digunakan sudah beribu-ribu interpret circuit yang dijadikan dalam sebuah chip. Yang disebut dengan LSI, atau disebut juga dengan “bipolar lag sohly integration (BLSI)” juga telah dikembangkan micro prosesor atau semi konduktor. Yang berbentuk chip atau memory computer.<br />
<br />
5.<span class="Apple-tab-span" style="white-space: pre;"> </span><span class="Apple-style-span" style="font-weight: bold;">Generasi ke Lima (5) 1990-Sekarang</span><br />
Cirri: bahwa pengembangan dari chip yang disebut LSI disebut juga BLSI menjadi VLSI. Disebut juga dengan generasi pentium<br />
<div><br />
</div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com2tag:blogger.com,1999:blog-4612934623024091741.post-8086991741036706652010-11-15T22:18:00.000-08:002010-11-15T22:18:14.932-08:00Penggolongan Komputer<div class="MsoNormal"><br />
</div><div class="MsoNormal" style="margin-left: 18pt;">Komputer dapat diklasifikasikan berdasarkan data yang diolah, kemampuan komputer, kapasitas dan ukurannya, dan bidang masalahnya.</div><div class="MsoNormal" style="margin-left: 18pt;"><br />
</div><div class="MsoNormal" style="margin-left: 18pt;">1. Berdasarkan <span class="Apple-style-span" style="font-weight: bold;"><span class="Apple-style-span" style="font-style: italic;">data yang diolah</span></span>, komputer diklasifikasikan menjadi tiga, yaitu :</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><o:p> </o:p><!-- [if !supportLists] --><span>1.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Komputer analog</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Merupakan suatu jenis komputer yang bisa digunakan untuk mengolah data kualitatif. Data yang ada bukan merupakan simbol, tetapi masih merupakan suatu keadaan. Seperti misalnya: keadaan suhu ataupun kelembaban udara, ketinggian ataupun kecepatan adalah merupakan suatu keadaan yang oleh komputer kemudian ditetapkan sehingga menjadi suatu ukuran. <br />
Analog banyak dipakai dipabrik-pabrik yang tujuannnya untuk mengontrol ataupun menghasilkan suatu produk. Pengertian komputer analog lebih mendekati dengan robotic ataupun mesin otomatis.</div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><ul><ul><li>Digunakan untuk data yang sifatnya kontinyu dan bukan data yang berbentuk angka tetapi dalam bentuk fisik, misalnya arus listrik, temperatur, kecepatan, tekanan,dsb</li>
</ul></ul><ul><ul><li>Output dari komputer analog umumnya adalah untuk pengaturan atau pengontrolan suatu mesin, misalnya untuk mengatur temperature di dalam suatu alat pembakaran.</li>
</ul></ul><ul><ul><li>Keuntungan komputer analog adalah kemampuannya untuk menerima data dalam besaran fisik dan langsung mengukur data tertentu tanpa harus dikonversikan terlebih dahulu seperti pd komputer digital sehingga proses komputer analog lebih cepat dibandingkan dengan komputer digital.</li>
</ul></ul><ul><ul><li>Kelemahan komputer analog adalah terletak pada faktor ketepatannya. Komputer digital lebih tepat dibandingkan dengan komputer analog.</li>
</ul></ul></ul><br />
<div class="MsoNormal" style="margin-left: 72pt;">Contoh: Computer Pengukur Suhu, Kecepatan Suara, Voltase Listrik</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>2.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="font-style: italic;"><span class="Apple-style-span" style="text-decoration: underline;">Komputer digital</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Merupakan suatu jenis komputer yang bisa digunakan untuk mengolah data yang bersifat kwantitatif (sangat banyak jumlahnya). Data dari digital komputer biasanya berupa simbol yang memiliki arti tertentu, misalnya: simbol aphabetis yang digambarkan dengan huruf A s/d Z ataupun a s/d z, simbol numerik yang digambarkan dengan angka 0 s/d 9 ataupun simbol-simbol khusus, seperti halnya: ? / + * & !.</div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><ul><ul><li>Digunakan untuk data yang berbentuk angka atau hurup</li>
</ul></ul><ul><ul><li>Biasanya dipakai untuk aplikasi bisnis dan aplikasi teknik</li>
</ul></ul><ul><ul><li>Keunggulan komputer digital adalah :</li>
</ul></ul><ul><ul><li>Memproses data lebih tepat dibanding komputer analog</li>
</ul><ul><li>Dapat menyimpan data selama masih dibutuhkan untuk diproses</li>
</ul><ul><li>Dapat melakukan operasi logika</li>
<li>Data yang telah dimasukkan dapat dikoreksi atau dihapus</li>
</ul><ul><li>Output dari komputer digital dapat berupa angka, hurup, grafik maupun gambar</li>
</ul></ul></ul><br />
<div class="MsoNormal" style="margin-left: 72pt;">Contoh: PC/Laptop</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>3.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="font-style: italic;"><span class="Apple-style-span" style="text-decoration: underline;">Komputer hibrid</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Merupakan jenis komputer yang bisa digunakan untuk mengolah data yang bersifat kuantitatif ataupun kualitatif. Hibrid komputer juga bisa dikatakan sebagai gabungan dari analog dan digital komputer. Komputer jenis ini banyak digunakan oleh pelbagai rumah sakit yang digunakan untuk memeriksa keadaan tubuh dari pasien, yang pada akhirnya, komputer bisa mengeluarkan pelbagai analisa yang disajikan dalam bentuk gambar, grafik ataupun tulisan.</div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><ul><ul><li>Merupakan komputer kombinasi dari komputer analog dan digital</li>
</ul></ul><ul><ul><li>Mampu memproses data lebih cepat dari komputer digital dan lebih tepat dari komputer analog</li>
</ul></ul><ul><ul><li>Biasanya dipakai untuk aplikasi khusus</li>
</ul></ul></ul><br />
<div class="MsoNormal" style="margin-left: 18pt;"></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px;">2. Berdasarkan <span class="Apple-style-span" style="font-weight: bold;">Penggunaannya</span></div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px;"> 1. Special Purpose Computer</div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><ul><ul><li>Komputer yang dirancang untuk menyelesaikan masalah yang khusus yg biasanya hanya berupa satu masalah saja</li>
</ul><ul><li>Program komputer sudah tertentu dan sudah tersimpan di dalam komputernya</li>
</ul><ul><li>Komputer ini dapat berupa komputer digital maupun komputer analog, dan umumnya komputer analog adalah special purpose computer</li>
<li>Spesial purpose computer banyak dikembangkan untuk pengontrolan yang otomatis pada proses-proses industri seperti misalnya pabrik kimia, penyulingan minyak, pabrik baja serta untuk tujuan militer</li>
</ul></ul><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px;"> 2. General Purpose Computer</div><div class="MsoNormal" style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px;"></div><ul><ul><li>Komputer yang dirancang untuk menyelesaikan bermacam-macam masalah dengan program-program yang bermacam-macam pula</li>
<li>Dibandingkan dengan special-purpose computer, kecepatannya lebih rendah</li>
<li>Dipakai untuk berbagai keperluan, untuk aplikasi bisnis, teknik, pendidikan, pengolahan kata, permainan, dsb.</li>
<li>Komputer ini dapat berupa komputer digital maupun komputer analog, dan umumnya komputer digital adalah general purpose computer</li>
</ul></ul><br />
<div class="MsoNormal" style="margin-left: 18pt;">3. Berdasarkan <span class="Apple-style-span" style="font-weight: bold;">kemampuannya</span>, komputer diklasifikasikan menjadi tiga, yaitu :</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>1.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Small scale computer</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Komputer jenis ini mempunyai kapasitas antara 64 Kb sampai 8 Mb dan dapat menangani puluhan terminal komputer yang terpisah dari pusat komputer.</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>2.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Medium scale computer</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Komputer jenis ini mempunyai kapasitas antara 512 Kb sampai 8 Mb dan dapat menangani ratusan terminal komputer yang terpisah dari pusat komputer.</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>3.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Large scale computer</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Komputer jenis ini mempunyai kapasitas antara 512 Kb sampai 8 Mb, namun komputer ini mempunyai kecepatan yang lebih tinggi.</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">4. Berdasarkan <span class="Apple-style-span" style="font-weight: bold;">kapasitas dan ukurannya</span>, komputer diklasifikasikan menjadi tiga, yaitu :</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>1.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="font-style: italic;"><span class="Apple-style-span" style="text-decoration: underline;">Microcomputer (Personal Computer/ PC)</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Pada awalnya, komputer jenis ini diciptakan untuk memenuhi kebutuhan per-orangan (personal). Kebutuhan per-orangan dalam hal menyimpan ataupun memproses data, tentunya tidak sebanyak kebutuhan sebuah perusahaan. Dikarenakan hal tersebut, kemampuan dan teknologi yang dimiliki oleh Personal Komputer pada awalnya memang sangat terbatas.</div><div class="MsoNormal" style="margin-left: 72pt;">Dengan keunggulan harganya relatif murah, bentuknya kecil dan teknologi yang dimiliki diangap sudah memadai, maka personal komputer menjadi begitu cepat populer. Personal komputer kini tidak hanya digunakan oleh perorangan tetapi pada akhirnya banyak digunakan oleh perusahaan untuk menyelesaikan pelbagai masalah yang ada diperusahaan.</div><div class="MsoNormal" style="margin-left: 90pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>a.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] -->Notebook/ Laptop</div><div class="MsoNormal" style="margin-left: 89.85pt;">Merupakan jenis PC yang dapat dijinjing dan bisa digunakan di mana pun karena dilengkapi dengan portable battery-power, sehingga tanpa adanya listrik-pun note-book masih bisa dioperasikan</div><div class="MsoNormal" style="margin-left: 90pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>b.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] -->PDA/ Pocket Computer</div><div class="MsoNormal" style="margin-left: 90pt; text-indent: -18pt;"><br />
</div><div class="MsoNormal" style="margin-left: 90pt; text-indent: -18pt;">Ciri:</div><div class="MsoNormal" style="margin-left: 90pt;"></div><ul><ul><ul><li>Merupakan jenis PC yang seukuran saku yang dapat dibawa ke mana pun.</li>
</ul></ul><ul><ul><li>Disebut juga dengan personal computer atau desktop computer</li>
</ul></ul><ul><ul><li>Ukuran main memory berkisar 16 KB sampai lebih dari 1 MB</li>
</ul></ul><ul><ul><li>Konfigurasi operand register 8 bit, 16 bit, 32 bit atau 64 bit</li>
</ul></ul><ul><ul><li>Umumnya single user ( pemakainya tunggal)</li>
</ul></ul><ul><ul><li>Ruangan yang dibutuhkan kecil dan dapat diletakkan di atas meja</li>
</ul></ul><ul><ul><li>Harganya relative murah</li>
</ul></ul><ul><ul><li>Perkembangan lebih lanjut dari komputer mikro adalah komputer super-mikro (super micro computer) dimana komputer super mikro sudah multiuser system</li>
</ul></ul></ul><br />
<div class="MsoNormal" style="margin-left: 90pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>2.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Midrange computer atau komputer mini</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Komputer mini mempunyai kemampuan berapa kali lebih besar jika dibanding dengan personal komputer. Hal ini disebabkan karena micro-pocessor yang digunakan untuk memproses data memang mempunyai kemampuan jauh lebih unggul jika dibanding dengan micropocessor yang digunakan pada personal komputer. Ukuran pisiknya dapat sebesar almari kecil. <br />
Komputer mini pada umumnya dapat digunakan untuk melayani lebih dari satu pemakai (multi user). Dalam sistem multi user ini, pada akhirnya personal komputer banyak digunakan sebagai terminal yang berfungsi untuk memasukkan data. Contoh Komputer mini: IBM AS-400</div><div class="MsoNormal" style="margin-left: 72pt;">Ciri:</div><div class="MsoNormal" style="margin-left: 72pt;"></div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><ul><ul><li>Dapat digolongkan lagi menjadi mini-mini komputer, midi-mini computer, maxi-mini computer dan super mini komputer tergantung dari kemampuannya</li>
<li>Ukuran main memory berkisar 4 MB sampai lebih dari 128 MB</li>
<li>Konfigurasi operand register 8 bit, 16 bit, 32 bit atau 64 bit</li>
<li>Umumnya multi user ( pemakainya banyak)</li>
<li>Bentuk dari komputer mini cukup kecil, dapat dipindah-pindah dan dapat diletakkan di rumah kecil</li>
<li>Harganya relative lebih mahal daripada komputer mikro tergantung dari banyaknya terminal dan alat input serta ouputnya, harganya mulai dari Rp. 15 juta</li>
<li>Mulai digunakan thn 1960 sebanyak 5000 komputer dan tahun 1970 jumlah ini telah meningkat sampai dengan 10000 komputer</li>
<li>Diterapkan terhadap aplikasi pengendalian produksi, riset laborotarium dan komunikasi data</li>
</ul></ul></ul><br />
<div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>3.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Mainframe computer atau komputer mini</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Ciri utama yang membedakan pengertian antara mini komputer dengan mainframe adalah, mainframe memiliki processor lebih dari satu. Dengan demikian, dari segi kecepatan proses mainframe jauh lebih cepat jika dibanding dengan mini komputer.<span> </span></div><div class="MsoNormal" style="margin-left: 72pt;">Mainframe secara umum membutuhkan ruangan khusus dimana faktor lingkungan yang terdiri dari temperatur, kelembaban udara ataupun gangguan asap dapatlah dimonitor. Hal ini disebabkan karena nilai komputer serta nilai dari informasi yang tersimpan didalamnya sangatlah mahal. Ruangan yang ada biasanya juga dilengkapi dengan pelbagai sistem pengamanan elektronik.</div><div class="MsoNormal" style="margin-left: 72pt;">Ciri:</div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><li>Disebut juga dengan nama small-scale mainframe computer</li>
<li>Ukuran main memory berkisar 64 KB dan dapat dikembangkan sampai lebih dari 8 MB</li>
<li>Konfigurasi operand register 8 bit, 16 bit, 32 bit atau 64 bit</li>
<li>Kebanyakan menggunakan system multi programming, multi processing dan virtual storage serta bersifat multi user</li>
<li>Harganya relative lebih mahal daripada komputer mini tergantung dari banyaknya terminal dan alat input serta ouputnya, mulai dari Rp. 50 juta</li>
</ul><br />
<div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt; text-indent: -18pt;"><!-- [if !supportLists] --><span>4.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Super Computer</span></span></div><div class="MsoNormal" style="margin-left: 72pt;">Sesuai dengan namanya, super komputer memiliki ciri khas, yaitu kecepatan proses yang tinggi serta memiliki kemampuan menyimpan data yang jauh lebih besar apabila dibanding dengan main-frame. Harga super komputer sangatlah besar dan mahal. Salah satau contoh super komputer adalah Cray-2. Pengguna super komputer biasanya negara-negara yang sudah maju ataupun perusahaan-perusahaan yang sangat besar, seperti misalnya industri pesawat terbang Nurtanio. <br />
Dikarenakan kemampuannya yang sangat luar biasa dan diantaranya memiliki kemampuan untuk membaca/menyadap pelbagai data dari satelit, maka untuk pembelian sebuah super komputer harus mendapat persetujuan secara langsung dari presiden. Permintaan <st1:place w:st="on"><st1:country-region w:st="on">Indonesia</st1:country-region></st1:place> pernah ditolak oleh presiden Amerika ketika Nurtantio menginginkan untuk membeli sebuah super komputer dari Amerika</div><div class="MsoNormal" style="margin-left: 72pt;">Ciri:</div><div class="MsoNormal" style="margin-left: 72pt;"></div><ul><li>Disebut juga dengan nama medium-scale mainframe computer</li>
<li>Ukuran main memory berkisar 512 KB dan dapat dikembangkan sampai lebih dari 8 MB</li>
<li>Medium computer dapat mempunyai sejumlah besar dan bermacam-macam alat input atau output</li>
<li>Digunakan untuk komunikasi data dengan ratusan terminal yang terpisah dari pusat komputernya, dimana pusat komputernya biasanya menggu8nakan medium computer dan terminal dapat menggunakan micro atau mini computer</li>
<li>Kebanyakan menggunakan system multi programming, multi processing dan virtual storage serta bersifat multi user</li>
<li>Harganya relative lebih mahal daripada small computer mulai dari Rp. 150 juta</li>
</ul><br />
<div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 72pt;"><br />
</div><div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">5. Berdasarkan <span class="Apple-style-span" style="font-weight: bold;">bidang masalahnya</span>, komputer diklasifikasikan menjadi dua, yaitu :</div><div class="MsoNormal" style="margin-left: 71.7pt; text-indent: -17.85pt;"><!-- [if !supportLists] --><span>1.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">Special purpose computer</span></span></div><div class="MsoNormal" style="margin-left: 71.75pt;">Komputer jenis ini hanya dapat menyelesaikan satu masalah saja, sehingga hanya program tertentu saja yang dimaksudkan dalam komputer ini. Sebagai contoh, komputer yang digunakan pada kilang minyak.</div><div class="MsoNormal" style="margin-left: 71.75pt;"><br />
</div><div class="MsoNormal" style="margin-left: 71.7pt; text-indent: -17.85pt;"><!-- [if !supportLists] --><span>2.<span style="font: 7pt "Times New Roman";"> </span></span><!-- [endif] --><span class="Apple-style-span" style="text-decoration: underline;"><span class="Apple-style-span" style="font-style: italic;">General purpose computer</span></span></div><div class="MsoNormal" style="margin-left: 71.75pt;">Komputer jenis ini dapat menyelesaikan berbagai macam masalah. Komputer yang termasuk dalam jenis ini, yaitu komputer digital dan analog, tetapi yang umum digunakan yaitu komputer digital. Sebagai contoh, komputer untuk pendidikan dan komputer untuk bisnis.</div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-26362180500164207242010-11-14T21:19:00.001-08:002010-11-14T21:19:38.979-08:00Definisi KomputerIstilah komputer (computer) berasal dari bahasa Latin <i>computare</i> yang berarti menghitung. Komputer mempunyai arti yang sangat luas dan berbeda untuk orang yang berbeda. Berikut ini definisi komputer yang didapat dari beberapa buku komputer.<br />
Menurut buku <b>Computer Annual (Robert H.Blissmer</b>),<br />
komputer adalah suatu alat elektronik yang mampu melakukan beberapa tugas sebagai berikut :<br />
· Menerima input<br />
· Memproses input tadi sesuai dengan programmnya<br />
· Menyimpan perintah-perintah dan hasil dari pengolahan<br />
· Menyediakan output dalam bentuk informasi<br />
<br />
Menurut buku<b> Computer Today (Donald H.Sanders)</b>,<br />
komputer adalah sistem elektronik untuk memanipulasi data yang cepat dan tepat serta dirancang dan diorganisasikan supaya secara otomatis menerima dan menyimpan data input, memprosesnya dan menghasilkan output dibawah pengawasan suatu langkah-langkah instruksi-instruksi program yang tersimpan di memori (stored program).<br />
<br />
Menurut buku<b> Computer Organization (V.C. Hamacher, Z.G. Vranesic. S.G. Zaky)</b>,<br />
komputer adalah mesin penghitung elektronik yang cepat dapat menerima informasi input digital, memprosesnya sesuai dengan suatu program yang tersimpan di memorinya (stored program) dan menghasilkan output informasi.<br />
<br />
Menurut buku <b>Introduction To The Computer, The Tool Of Busines (William M.Fouri)</b>,<br />
komputer adalah suatu pemroses data (data processor) yang dapat melakukan perhitungan besar dan cepat, termasuk perhitungan aritmatika yang besar atau operasi logika, tanpa campur tangan dari manusia mengoperasikan selama pemrosesan.<br />
<br />
Menurut buku <b>Introduction To Computers (Gordon B. Davis)</b>,<br />
komputer adalah tipe khusus alat penghitung yang mempunyai sifat tertentu yang pasti.<br />
Dari beberapa definisi yang didapat dari berbagai buku, dapat disimpulkan bahwa komputer adalah :<br />
· Alat elektronik<br />
· Dapat menerima input data<br />
· Dapat mengolah data<br />
· Dapat memberikan informasi<br />
· Menggunakan suatu program yang tersimpan di memori komputer (stored program)<br />
· Dapat menyimpan program dan hasil pengolahan<br />
· Bekerja secara otomatis<br />
<br />
Sedangkan yang disebut dengan <b>program</b> adalah kumpulan instruksi atau perintah terperinci yang sudah dipersiapkan supaya komputer dapat melakukan fungsinya dengan cara yang sudah tertentu.<br />
Sumber : Jogiyanto, H.M, 1990, Pengenalan Komputer, Andi offset, YogyakartaLeak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-64613994453050891622010-08-06T07:33:00.000-07:002010-08-06T07:38:46.914-07:00Cara Download Video di Facebook Tanpa Menggunakan SoftwareSebenarnya sama dengan yang sebelumnya cuma biar serem aj judulnya :D <b>Cara Download Video di Facebook Tanpa Software</b>. Berbicara mengenai <u style="color: #0b5394;"><i><b>Cara Download Video di Facebook Tanpa Software</b></i></u>, yang kedengaranya mugkin aneh, orang gak pake software? mugkin aj downloadnya dengan pikiran :D, hihih.. Mari baca kembali kutipan dibawah:<br />
<br />
<span style="font-size: 100%;">"Setiap browser seperti Internet Explorer, Firefox dan Opera menyimpan dokumen-dokumen web seperti file HTML, gambar, streaming audio dan video yang sedang dikunjungi dengan menggunakan teknologi caching. Penggunaan teknologi tersebut berfungsi untuk mengurangi penggunaan bandwith, server load sehingga browser dapat me-load halaman web lebih cepat ketika di waktu berikutnya kita mengunjunginya lagi.<br />
</span><span style="font-size: 100%;">Penggunaan caching juga membantu kita untuk mendownload komponen web dengan mengcopynya langsung dari directory dimana file-file cache disimpan. Tiap browser memiliki cara yang berbeda untuk membuka derectory cache. Tidak hanya itu, penyimpanan file cache kebanyakan tidak sama nama bahkan jenis filenya dengan file asli pada server. Untuk itu diperlukan pengetahuan khusus untuk membedakan file mana yang mau kita ambil."</span><br />
<br />
<span style="font-size: 100%;">Pangetahuan Khusus inilah yang perlu kawan ketahui. Aku sebelumnya juga tidak mengetahui ini, namun dengan mencari tahu kitapun akan menjadi tau</span>. Kembali lagi kepada Cara Download Video di Facebook Tanpa Software, adapun caranya adalah sebagai berikut:<br />
<br />
<b>1. Play Video yang mau kawan jadikan sasaran."</b>play sampai habis, atau berakhir"<br />
<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgwblrT5IT4QN8ZbkufCTvvLBTOVcDPZR8b2HHCLqR8IRnk-5LhqPdtWHqFLwQOi5hiJw1yBFadej2yMw5TYbF94kiM0J6ReSiEMiHl5YF8VEk2aDx-axs0qIqQ1C7Q0Gn0UeGFQnq87ME-/" style="height: 465px; width: 500px;" /><br />
2. Setelah Habis Terputar, mari kita cari <b>file video</b> tersebut, "lihat kembali penjelasan diatas, mengenai temporary". Langsung saja ketikkan alamat <b>about:cache</b> pada adders bar. Selanjutnya akan muncul <b>Information About The Cache Services</b>. Click <b>List Cache Entries</b> pada <b>Disk Cache Device</b>.<br />
<br />
3. <b>Lakukan pencarian Terhadap File Video</b>. Secara umum video yang berasal dari facebook berformat mp4, silakan search disana yang berisikan .mp4 dibelakangnya, atau dapat menggunakan menu search dengan menuliskan keyword ".mp4" tanpa tanda petik. Salah satu contoh akan ketemu demikian :<br />
<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiX7WzxNrWO14slpndKnp_fUOBZ2V3EOVv_19q6Winir3TM3DZmY9UCzDmKLHpWhM_weh_bSHhzHgjYSV86Na-SOTGgIJjNopwClwjAOMIz1Qusyrhit0JTbHYgy5HZlHXmTs8i4HJp2qr_/" style="height: 75px; width: 500px;" /><br />
<br />
4. Click Alamat Tersebut, maka akan muncul seperti dibawah ini: <br />
<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaazJlTito60U1TBmbSTZCfvAYyxQFTsLz16kjRjEOcZyAAkz8HcLTlam8VbS7hDU06BqOUJ1C1EzOCkJlhjB40sMr84hggmllbmWNzruun2CdTn0eGu1lNRXKU1DiEUSEJR5J7QkrLw8v/" style="height: 324px; width: 500px;" /><br />
Selanjutnya Mozila akan memperlihatkan lokasi file vidio tersebut. Perhatikan pada Nama setelah tulisan Cache "yang saya Block pada gambar". Itulah File Vidio yang kita cari, Disimpan dalam folder <b>Cache </b>dengan nama yang berbeda dan tanpa<b> extention/extensi </b>yang jelas<b>. </b>{Ini merupakan suatu contoh, mungkin file pada komputer kawan akan berbeda nama. }<br />
<br />
5. <b>Langkah berikutnya mencari file tersebut pada hard disk</b>. <br />
Diatas sudah diberikan lokasi file tersimpan, silakan copy lokasi tersebut dan pastekan pada explorer ataupun pada Run, dengan tanpa mencantumkan nama filenya, contoh: C:\Documents and Settings\Administrator\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache<br />
<br />
6. Lakukan pencarian terhadap file yang bernama demikian seperti diatas (No.4). Cari terus sampai ketemu, memag sedikit sulit namun tak apa. Dibawah ini gambar dimana filenya sudah ditemukan.<br />
<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgzWDEeAnB4XKNuGYHKA82pDFdVBSpXK31-kd-UVVFGI0wKiOIOhiFLpsbfgE2C06wlaoykhY-1sR6pTKOAZcctiPIfsTl_lhea3TdaA_M2aQ_5mC0thl9TtQP5fQyasWNQN8yrAfIxaZgm/" style="height: 264px; width: 316px;" /><br />
<br />
7. Rename File tersebut dengan menambahkan extention/extensi sesuai dengan yang tertera pada key (No.3). Untuk file yang satu ini berextention .Mp4 maka renamelah menjadi contoh: <b><a href="http://okayana.blogspot.com/">okayana.Mp4</a> </b>seperti gambar dibawah:<br />
<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhlTmLDnjspxzIG6DFQptCJz_MR_IJC_fq8ZyI2EndMqPb_URh9La73nycwrRvnB7vKNCJdmlT2ENHnmDjdYtoHuhHqHBMxI8vODSZ34dLT0ZQtps_KKnKuqj10YMg86ojy43QWYPgenz-P/" style="height: 198px; width: 401px;" />m<br />
<br />
8. Setelah di rename dan ditambahkan extention, cobalah putar video tersebut. Atau kawan bisa mengcopy nya ke folder lain. Dibawah gambar video player saya yang saat memutar file tersebut:<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhZ-z7ovxJe6-N2ucQ4D6TUFvr1XzybGWRbIX5EC8BtZgWc8aIWVpiowYH3fjrPgBnZLol6Zre06esXeh7qLLtRzIie7qPGPLCDqWqIhgjoVINrWviQxCEQsYRE9nsKIt19YnjfcisYlj2o/" style="height: 394px; width: 500px;" /><a href="http://http/;//okayana.blogspot.com"></a>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com2tag:blogger.com,1999:blog-4612934623024091741.post-87764683232885689432010-08-05T08:26:00.000-07:002010-08-06T01:49:36.122-07:00Cara Download Video Streaming Tanpa SoftwareSuatu trick yang sangat berguna bagi kawan yang suka nonton video streaming, terutama pas kepepet internetan di tempat2 tertentu tanpa membawa tool downloader. Kebanyakan mungkin males nginstal downloader di warnet apalagi warnetnya isi <span style="font-size: small;"><em>Deep freeze . Mari kita bahas mendalam mengenai Cara <u style="color: #0b5394;"><b>Download Video Streaming Tanpa Software</b></u></em></span><br />
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<span style="font-size: 100%;">Setiap browser seperti Internet Explorer, Firefox dan Opera menyimpan dokumen-dokumen web seperti file HTML, gambar, streaming audio dan video yang sedang dikunjungi dengan menggunakan teknologi caching. Penggunaan teknologi tersebut berfungsi untuk mengurangi penggunaan bandwith, server load sehingga browser dapat me-load halaman web lebih cepat ketika di waktu berikutnya kita mengunjunginya lagi.<br />
</span><span style="font-size: 100%;">Penggunaan caching juga membantu kita untuk mendownload komponen web dengan mengcopynya langsung dari directory dimana file-file cache disimpan. Tiap browser memiliki cara yang berbeda untuk membuka derectory cache. Tidak hanya itu, penyimpanan file cache kebanyakan tidak sama nama bahkan jenis filenya dengan file asli pada server. Untuk itu diperlukan pengetahuan khusus untuk membedakan file mana yang mau kita ambil.</span><br />
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<span style="font-size: large;">Bagian I <span style="color: #0b5394;">Menampilkan <span style="font-style: italic;">Cache (Temporary File) </span>pada mozilla, Internet Explorer, dan Opera.</span></span><span style="font-size: 100%;"></span><br />
<span style="font-size: 100%;"><span style="font-size: small;">seperti dikutip dari <i>ridhozphora.blogspot.com </i>"biar gak capek ngetik" hehe, mengenai meihat teporary file pada browser, adalah sebagai berikut:</span><br />
</span><br />
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<span style="font-size: 130%;"><span style="font-size: small;"><b style="color: #38761d;">1. Menampilkan <span style="font-style: italic;">Cache (Temporary File)</span> di Internet Explorer</b></span></span><br />
<div style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQoZrgzvnr6nDhmPrO5b42wiBR-T5a-LraO5ejdxLPyBBqwyqguETUUN3Q725rQ9LMZBgG7v020TqPyUu7ro6Q1MKP3YjcClUhePjkIKeiXjGwJgVlHI__Dd9nm43Eo4DJgJV5xBXwtTum/s1600-h/IE+cache.png" onblur="try
{parent.deselectBloggerImageGracefully();} catch(e) {}"><img alt="" border="0" id="BLOGGER_PHOTO_ID_5230976196874760866" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgQoZrgzvnr6nDhmPrO5b42wiBR-T5a-LraO5ejdxLPyBBqwyqguETUUN3Q725rQ9LMZBgG7v020TqPyUu7ro6Q1MKP3YjcClUhePjkIKeiXjGwJgVlHI__Dd9nm43Eo4DJgJV5xBXwtTum/s400/IE+cache.png" style="cursor: pointer; display: block; margin: 0px auto 10px; text-align: center;" /></a><br />
Screenshoot Temporary Internet File</div><div style="text-align: justify;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-dWiufI97vbKdhk8_7mvEhQzPXLkMxRRDBY7t2oeam8NeepxA_608wjuCfMNQtURwgRXkVXhyQFiOafKRT-C8mnY3gmS16wOYF33c9Hyf96uT12NQ1JrQaRt-6pXc9B9WsJ0xDALUfhv8/s1600-h/IE+cache+tampak.png" onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}"><img alt="" border="0" id="BLOGGER_PHOTO_ID_5230976201247495138" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-dWiufI97vbKdhk8_7mvEhQzPXLkMxRRDBY7t2oeam8NeepxA_608wjuCfMNQtURwgRXkVXhyQFiOafKRT-C8mnY3gmS16wOYF33c9Hyf96uT12NQ1JrQaRt-6pXc9B9WsJ0xDALUfhv8/s400/IE+cache+tampak.png" style="cursor: pointer; display: block; margin: 0px auto 10px; text-align: center;" /></a>Pada Internet Explorer, secara langsung kita dapat mengakses file-file cache yang disimpan pada Temporary Internet File dengan meng-klik <span style="font-weight: bold;">View Objects</span> atau <span style="font-weight: bold;">View Files</span> di <span style="font-weight: bold;">Temporary Internet Files</span> atau <span style="font-weight: bold;">Browsing history setting</span> (tergantung di IE6 atau IE7) dalam command menu. Setelah directory terbuka, dengan mudahnya kita dapat memilih file mana yang kita perlukan dan mengcopynya ke folder lain sebelum file tersebut hilang.</div><br />
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</span></b><span style="font-size: 130%;"><b><span style="color: #38761d; font-size: small;">2. Menampilkan <span style="font-style: italic;">Cache (Temporary File)</span> di Mozilla Firefox</span></b><br />
</span><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgvH1bomyarY47f3EWDH0QJ-jqOmyXsG8nMZ0mT1esIgiEXXPoOIz9UXN0w6_QzUD7EOQz1_uUohd30KekbvwN-LzFfWMR6F4fZYaI2IEnj6gnEEiSwfs9rgZVOOi5erZ7VISdMe-30mDIo/s1600-h/MF+cache.png" onblur="try
{parent.deselectBloggerImageGracefully();} catch(e) {}"><img alt="" border="0" id="BLOGGER_PHOTO_ID_5230975499885310450" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgvH1bomyarY47f3EWDH0QJ-jqOmyXsG8nMZ0mT1esIgiEXXPoOIz9UXN0w6_QzUD7EOQz1_uUohd30KekbvwN-LzFfWMR6F4fZYaI2IEnj6gnEEiSwfs9rgZVOOi5erZ7VISdMe-30mDIo/s400/MF+cache.png" style="cursor: pointer; display: block; margin: 0px auto 10px; text-align: center;" /></a><br />
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<div style="text-align: justify;">Lain halnya dengan IE, metode pengaksesan file cache pada Firefox tidak dapat dilakukan secara langsung. <span style="font-style: italic;">Interface </span>pengaturan tersembunyi dengan syntax 'about:' perlu digunakan. Mudahnya cukup ketik about:cache pada isian <span style="font-weight: bold;">Address </span>yang biasanya kita isikan dengan url, setelah itu klik <span style="font-weight: bold;">Go</span>. Pada halaman utama akan ditampilakan <span style="font-style: italic;">Cache service</span> dan link daftar <span style="font-style: italic;">entries </span>data internet yang tersimpan baik di <span style="font-style: italic;">memory </span>maupun <span style="font-style: italic;">disk</span>. Juga tersedia informasi mengenai directory cache Firefox dan ukuran penyimpanan maksimumnya. Setelah meng-klik <span style="font-weight: bold;">List Cache Entries</span> akan ditampilkan file atau objek cache beserta lokasi sumber servernya.<br />
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Untuk memudahkan pencarian, gunakan fungsi searching pada firefox (<span style="font-weight: bold;">Ctrl+F)</span> dan ketikan bagian dari sumber file yang anda cari. Contohnya "megavideo", ".swf" atau ".flv" dll. Jika tidak juga ditemukan, pencarian dapat dilakukan dengan mengakses direktory file yang tertulis dihalaman muka. Pengaksesan directory dapat dilakukan dengan meng-copy alamatnya dihardisk kemudian jalankan di program explorer. Kemudian mengira-ngira file yang akan dipindahkan karena baik nama dan jenis filenya secara otomatis Firefox akan men-<span style="font-style: italic;">generate</span>nya menjadi jenis file yang berbeda.</div><br />
<span style="color: #38761d; font-size: small;"><b>3. Menampilkan <span style="font-style: italic;">Cache (Temporary File)</span> di Opera</b></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGOshSoruVl7OLmo0fJO3L0dprf1HwZHNwhbigmaoUg08YSc0BKTpWlYInhJTAG1lRmT-GrAWeeXX_8TCmEepyJ9r9jYhje8Zr4GnVTxo8Fq5cC8vozxTLUCZ0wRflJGCPDtkCJF1IZntL/s1600-h/O+Cache.png" onblur="try
{parent.deselectBloggerImageGracefully();} catch(e) {}"><img alt="" border="0" id="BLOGGER_PHOTO_ID_5230974776021426338" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGOshSoruVl7OLmo0fJO3L0dprf1HwZHNwhbigmaoUg08YSc0BKTpWlYInhJTAG1lRmT-GrAWeeXX_8TCmEepyJ9r9jYhje8Zr4GnVTxo8Fq5cC8vozxTLUCZ0wRflJGCPDtkCJF1IZntL/s400/O+Cache.png" style="cursor: pointer; display: block; margin: 0px auto 10px; text-align: center;" /></a><br />
<div style="text-align: justify;">Pada Opera, cara yang digunakan adalah dengan terlebih dahulu mengakses <span style="font-weight: bold;">command help</span> dan mengklik <span style="font-weight: bold;">about opera</span>. Pada halaman utama browser akan terlihat beberapa directory program opera. Copy alamat directory cache dan akses dengan menggunakan program eksplorer. Karena nama filenya di-<span style="font-style: italic;">generate </span>secara otomatis, untuk mengaksesnya perlu mengira-ngira ukuran file pada jenis file yang diinginkan.</div><div style="text-align: justify;"></div><div style="text-align: justify;"></div><div style="text-align: justify;"> <span style="font-size: large;"> </span><br />
<span style="font-size: large;">Bagian II <span style="color: #0b5394;">Menemukan dan Mencopy File Target pada Cache Mozilla Firefoxi</span></span></div><div style="text-align: justify;">Beranjak dari kutipan diatas, mari kita perdalam pada mozilla firefok. Mengingat mozillafirefox adalah browser yang paling bayak digunakan, paling kaya fitur, dan terbukti mempercepat browsing kita :D. Mari kita ulas mengenai cara menemukan file target pada folder cache firefox. Perlu anda ketahui, kalau si firefix ini menyimpan file-file temporary tanpa extention, inilah yang mempersulit kita untuk mengetahui yang mana file yang kita cari "<i>tentusaja sulit, karena semua filenya diberi nama yang aneh dan tanpa extention"</i><br />
<i> </i></div><div style="text-align: justify;"><span style="font-size: small;">Pada mozilla firefox kalau kita lihat pada folder </span><tt>"<span style="color: #0b5394;">C:\Documents and Settings\</span><span style="background-color: yellow; color: #0b5394;">Administrator</span><span style="color: #0b5394;">\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache</span>" {yang saya kasi kunig tergantug tergantung dengan nama computer kawan, silakan lihat lokasi cache mozilla kawan pada a<b>bout:cache</b> }. Cobalah buka folder cache tersebut maka akan menampilkan bayak file tanpa extension dengan ukuran yang berbeda. Sebenarnya file-file tanpa extention tersebut adalah berbagaimacam file dengan berbagai macam format contohnya jpg, gif, flv, swf yang segaja dihilangkan extentionya oleh mozilla "<i>kalau mau tau kenapa tidak diperlihatkan extentionya mohon tanya pada mozilla saja"</i>. </tt><br />
</div><div style="text-align: justify;"></div><div style="text-align: justify;"><tt>Begini saja, untuk steps ini, mari lakukan ujicoba dengan sebuah situs yang berisikan video streaming. Misalkan saja kita kunjungi dan melihat berita keong racun versi bule di vivanews.com dengan alamat <i>http://showbiz.vivanews.com/news/read/168932-gadis-bule-ikutan-lipsync-keong-racun</i>. Setelah situs terbuka, silakan play video <b>sampai selesai</b>. selanjutnya: "<i><b>Peringatan, Semua vidio streaming harus diputar sampai habis, karena seberapa lama diputar sekianlah yang akan disimpan oleh mozilla pada folder cachenya, kalau diputar setengah mugkin akan muncul setengah, atau tidakbisa diputar sama sekali"</b></i></tt></div><div style="text-align: justify;"><ul><li><tt>Buka <b>about:cache</b> kemudian pilih pada bagian </tt><b><span style="font-size: small;">Disk cache device </span></b><span style="font-size: small;">klik pada bagian </span><b>List Cache Entries</b>. Perintah ini akan memunculkan <span style="font-style: italic;">Cache service</span> dan link daftar <span style="font-style: italic;">entries </span>data internet yang tersimpan baik di <span style="font-style: italic;">memory </span>maupun <span style="font-style: italic;">disk</span>. </li>
</ul></div><div style="text-align: justify;"><ul><li>Tekan Ctrl+F untuk memunculkan menu Find. Tuliskan keyword "<b>.flv</b>" tanpa tanda petik.</li>
</ul></div><div style="text-align: justify;"><ul><li>Cari terus sampai ketemu key http://showbiz.vivanews.com/news/read/168932-gadis-bule-ikutan-lipsync-keong-racun</li>
<li>Selanjutnya perhatikan dibawak key, yakni pada file on <b>disk:</b> <b>C:\Documents and Settings\Administrator\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache\1BD0A838d01 </b></li>
<li>"<span style="color: #0b5394;">C:\Documents and Settings\Administrator\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache\1BD0A838d01</span>" Merupakan lokasi dari file video tersebut, selanjutnya yang perlu dilakukan adalah membuka <b>Run</b> Pstekan <span style="color: #0b5394;">C:\Documents and Settings\Administrator\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache\ <span style="color: black;">dan tekan <b>OK </b>maka windows explorer akan membawa kita ke folder <b>Cache </b>Mozilla. {<i>perhatian, untuk lokasi folder Cache sekali lagi berbeda-beda, sesuaikan dengan lokasi yang ditunjukkan oleh mozilla anda}</i></span></span></li>
<li style="text-align: left;"><span style="color: #0b5394;"><span style="color: black;">Maka akan muncul seperti dibawah:</span></span><img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg5dndN9Es-Y7i3jsJtuiichZaREqdYqSb7T39GAg2v85e5khhdLWJwBt9wTJqz_SS6QANe-CfYwQynmZCe5GcYCQwnUpbnqfBncOGEvBxqLOEpEUSu1HNigFPgbkjlo1fDCaGys3p3VSq1/" style="height: 374px; width: 500px;" />{ruet ya, banyak file tanpa nama jelas den tanpa extention berserakan :D hehe }</li>
</ul> <ul><li style="text-align: justify;">Sesuai dengan lokasi file semula{ <span style="color: #0b5394;">C:\Documents and Settings\Administrator\Local Settings\Application Data\Mozilla\Firefox\Profiles\ba28xbp7.default\Cache\1BD0A838d01 } <span style="color: black;">maka file dengan nama </span></span><span style="color: #0b5394;">1BD0A838d01 <span style="color: black;">adalah file dari video tersebut/target. Silakan cari file tersebut di antara sekian bayak file yang ada. Apabila sudah ketemu, <b>Copy </b>file tersebut ke tempat yang anda inginkan. selanjutnya rename file dengan menambahkan exention .flv "<i>pemberian extention menyesuaikan dengan yang ada pada <b>key</b>, kalau formatdisana .swf ya tulis demikian"<b> </b></i>misal<b> </b>saja<b> <a href="http://okayana.blogspot.com/">okayana.flv</a></b></span></span><span style="color: #0b5394;"> <span style="color: black;">. Selanjutnya silakan coba untuk memutar video dengan aplikasi video player yang kawan punya.</span></span></li>
</ul><span style="color: #0b5394;"><span style="color: black;">Kalau kawan <u><b>tidak bisa</b></u> menambahkan extention pada file tersebut, click <b>Tools</b> > <b>Folder Option</b> > <b>View > Hidden extension for known file type {</b><i>hapus tanda centang disini} </i></span></span></div><div style="text-align: justify;"><br />
<tt>Apabila kawan ingin cara peraktis dengan <b>1 click saja</b>, silakan lihat pada <span style="font-size: small;"><a href="http://okayana.blogspot.com/2010/08/trick-download-video-online-di-website.html"><b>artikel Cara Download Video Streaming dengan 1click</b></a></span></tt></div><div style="text-align: justify;"></div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com2tag:blogger.com,1999:blog-4612934623024091741.post-74062478078622902472010-08-04T23:17:00.000-07:002010-08-05T08:43:15.937-07:00Cara Download Video Streaming dengan 1click<b>"Cara Download Video Streaming dengan 1click "</b> Agar lebih jelas dengan apa magsud saya dalam posting ini saya mau tanya pada kawan, pernah ke youtube? pernah pasti. Ketika kita mencari sebuah video misal "<b>keong racum</b>" pernahkah berpikir untuk mendownloadnya? pernah pasti :D umum ini. Namun youtube udah basi, disana udah ada menu download dan berbagai macam situs untuk mendownload video youtube. Namun, coba kawan ke narutotown.com, disana ada Watch Video Online atau streaming videos ( mungki sama halnya dengan situs lain). Nah yang saya mau share adalah cara Cara Download Video Streaming dengan 1click pada situs apapun, terkecuali TV Streaming. "<i><span style="color: #666666;">Syaratnya yang penting di situs tersebut videonya bisa diputar, mau situs edukasi kek, bokep, dll :D</span>"</i><br />
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Kembali lagi kepada youtube.com, mungkin pada youtube kita dapat mendownload videonya mengunakan situs2 tertentu yang di disain khusus untuk mendownload video di youtube, ataupun mendownload sendiri dari youtube. Pertanyaanya bagaimana pada situs selain youtube, yang mana tidak memperlihatkan ling downloadnya? Contoh kongkritnya pada situs2 berita. Mari kita bahas mengenai <b>Cara Download Video Streaming dengan 1click </b><br />
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Dibawah ini adalah contoh screenshot watch video online di narutotown.com <br />
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<img src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgmhpEJ97UQpvJCURddDiCOcX9opwWGDQJf24d7xjvZ2Y3vlRMJEUiDmZnzE5IaaINLRF8nPZoV76fpZFVwAVMejP4lvI3mAHLM0GjtiCpgCuUapwRSKYhmCX3enU3L2Q-3Avnn_Irz1bAe/" style="height: 198px; width: 300px;" /><br />
Dan di situs lain kurang lebih seperti ini <br />
<img alt="" class="thumbimage" height="132" src="http://upload.wikimedia.org/wikipedia/en/thumb/c/c9/Charlie.png/220px-Charlie.png" width="220" /><br />
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<u>Langsung saja menuju pada peralatan yang dibutuhkan:</u><br />
1. Silakan download <a href="http://www.ziddu.com/download/11082497/IDM5.17Crack.zip.html" rel="nofollow" target="_new">IDM (internet download managger) <b>Disini</b></a><br />
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<u>Cara Kerja:</u><br />
Sebenarnya untuk mendownload vidio online tidaklah susah. hanya butuh 1click menggunakan IDM. Mungkin kawan yang udah ahli2 punya berbagai macam aplikasi selain IDM, namun secara umum memanfaatkan IDM dapat mempercepat download video kita. Jadi disini ada 2 keuntungan yang didapat, yakni download yang mudah dan cepat :). selanjutnya coba perhatikan langkah dibawah: <br />
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<b>Pertama-tama instal IDM</b><br />
Setelah kawan selesai mendownload IDM, instal aplikasi tersebut. Close dulu semua browser yang aktif, agar IDM dapat mengistal pluginya. Jika sudah terinstal, buka aplikasi browser kawan "saya menggunakan mozilla Firefox" setelah itu akan muncul pemberitahuan diri browser bahwa telah ada addons yang terinstal. Itu menandakan IDM berasil terintgrasi dengan mozilla.<br />
<b>Langkah kedua</b><br />
Silakan menuju ke situs target, misal ujicoba ke narutotown.com. Silakan putar salah satu video naruto disana, tunggu beberapa saat, dan ketika video telah dapat diputar maka akan muncul di sebelah Kanan Atas video sebuah tombol "<b>Download This Video</b>" tinggal click saja, dan selesai. kawan sudah dapat mendownload video tersebut.<br />
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Alasan kenapa saya menggunakan IDM:<br />
1. Download mencadi lebih cepat<br />
2. Download Dapat di Resume<br />
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Berebapa program lain yang serupa:<br />
<b>Orbit</b> "orbit adalah aplikasi downloader yang sama seperti IDM, namun apabila di adu, kadang kecepatan orbit lebih rendah dari IDM"<br />
<b>Dan Software lainya</b> " dan Software lainya, banyak software lain yang takdapat saya sebutkan satu per satu :D, mohon dicari sendiri"<br />
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Atau mungkin kawan mau mencoba <a href="http://okayana.blogspot.com/2010/08/cara-download-video-streaming-tanpa.html"><b>Cara Download Video Streaming Tanpa Software</b></a><br />
Mohon juga disertakan coment kawan, seandainya ada masukan yang ingin diberikan.Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com3tag:blogger.com,1999:blog-4612934623024091741.post-85104522359923754942010-08-01T06:27:00.001-07:002010-08-01T06:32:08.082-07:00Downlad Avatar: The Last Airbender (240X320)<center><span style="font-size: 180%;"><span style="color: black;"><b>Avatar: The Last Airbender</b></span></span></center><span style="color: black;"><b></b></span><br />
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<span style="color: black;"><b>Na</b></span><span style="color: black;"><img alt="Avatar: The Last Airbender" border="0" id="BLOGGER_PHOTO_ID_5464908980852260818" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwPOGeVHd245GpcYncF-ESNuCGazlyqY5jAGpM26s23hyphenhyphen1xfJCluCltvCe0sy4aqcZZE9KR2rWzrTchC3qjFvnLTXpYzMFPN-6X7b4QN9W5unRnqRCd64BfNwzkTbUX7XOoC-kVau7CaI/s400/avatarthelastairbender+%28www.mobilegamesarena.net%29.jpg" style="float: left; height: 133px; margin: 0pt 10px 10px 0pt; width: 100px;" /></span><span style="color: black;"><b>me : Avatar: The Last Airbender</b></span><br />
<span style="color: black;"><b>Download:</b></span><br />
<a href="http://www.ziddu.com/download/10993744/avatarthelastairbenderbyokayana.blogspot.com.jar.html"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now13.png?w=227&h=46" style="border: 0pt none;" width="227" /><span style="color: black;"><b> </b></span></a><br />
<span style="color: black;"><b>Genre : Action<br />
File Name : avatar:thelastairbender.jar<br />
File Size : 226kb<br />
Supported Phones : (Nokia) X2, X5, C5, 6788, 3208c, X3, C5, 2730 classic, E52, 6700 slide, 5130 XpressMusic, N79, 6303i classic, 7230, 6700 classic, 6303 classic, 2700 classic, N86 8MP, E75, 5730 XpressMusic, 5310 XpressMusic, 5630 XpressMusic, 5132 XpressMusic, N96, N82, 2710 Navigation Edition, E66, 6120 classic, N85, N95 8GB, E55, E51, 5320 XpressMusic, 5330 Mobile TV Edition, 7210 Supernova, 6600i slide, N78, 3120 classic ...<span class="fullpost"> 5610 XpressMusic, 6710 Navigator, N81, 6730 classic, 6220 classic, 6720 classic, 6500 slide, 3720 classic, 3710 fold, E65, 5220 XpressMusic, 8800 Gold Arte, 6500 classic, 5330 XpressMusic, 7020, 6600 slide, 6210 Navigator, 3600 slide, N81 8GB, 5000, 6208c, 5700, 7610 Supernova, 6750 Mural, 7100 Supernova, 6600 fold, N76, 6110 Navigator, 8800 Carbon Arte, 6350, N73, N95, 6300, 6233, 5300, N93, E50, 6280, 6288, N71, N75, N92, 6131, 6270, 7373, 6234, 7390, 7370, 6290, 6133, 6126, 6121 classic, 6124 classic, 6122, 6263, 6555, 6650 fold, 7500 Prism (SonyEricsson) W995, Elm, C905, Hazel, C510, W705, W595, J105 Naite, C903, Yari, T715, C902, Zylo, W715, K850, W902, XPERIA Pureness, G900, C901, W508, Spiro, W910, K800, W595s, W580, W960, P1, G705, T700, C901, W980, T707, G502, K770, K810, W760, W890, Jalou, W880, P990, C702, W950, G700, W150 TeaCake, W850, M600, S500, Jalou D&G edition, K660, K790, TM506, Z780, Z750, W900, T650, G700 Business Edition, W830, Z770, W888, M608, S700, S710 (Samsung) Corby TV, C3300K Champ, A847 Rugby II, B3410W, A687 Strive, Metro TV, C3200 Monte Bar, S5630C, T659 Scarlet, S3650 Corby, B5310 CorbyPRO, Genio Slide, B3410, B5722, C3510 Genoa, S3650W Corby, B3310, F480, C6112, S3370, Corby 3G, Acton, Pocket3G, Star Nano 3G, B7320 OmniaPRO, S7070 Diva, La Fleur S7070, S7070 Marina, F480i, S5600 Preston, Halley, Player, S5603, Star 3G, Player Star, S5600L, Cara, i8510 INNOV8, M3710 Corby Beat, D980, M5650 Lindy, S3310, S5350 Shark, D880 Duos, B5702, S3500, S5550 Shark 2, C6625, S5200, S3550 Shark 3, S3550 Shark slider, U900 Soul, S5600v Blade, D780, U600, U700, U800 Soul b, G600, M3510 Beat b, S5150 Diva folder, G800, Armani, P520, C5510, G810, i550, D900i, S6700, S5510, T469 Gravity 2, T919 Behold, i7110, M3310, i450, S7330, F400, A797 Flight, M7500 Emporio Armani, S5500 Eco, M3310L, S9402 Ego, G400 Soul, SCH-W699, M3200 Beat s, S5050, i200, SCH-W299, E840, L810v Steel, i560, D900, E900, D600, D820, F500, D800, D840, P900, D830, Z400, Z560, i300, P910, Z720, i300x, S500i, Z510, Z540, Z710, i310, D870, Z650i, E890, P850, D810, E898, P920, Z620, P930, ZV50, Z520, Z110, Z550 (Motorola) ZN5, RAZR2 V8, RAZR2 V9, ROKR E6, A3100, V3x, RAZR2 V9x, VE66, A1200, E11, RAZR V3xx, ZN300, U9, ROKR Z6, PEBL VU20, RIZR Z8, MC55, RAZR maxx V6, W7 Active Edition, VE538, A810, A3000, Tundra VA76r, A1600, KRZR K3, RIZR Z10, Z6w, A1800, ROKR E2, COCKTAIL VE70, E1000, Z9, A1890, E680i, E1070, V1100, E680, A760, Z6c, A780, V1050, A910, A768i, E1120, A728, E895, V1000 (LG) KS360, BL20 New Chocolate, KF750 Secret, KE970 Shine, KS20, KF510, KF350, GD330, GD310, KF305, GT365 Neon, KC550, KF600, KP320, KF755 Secret, KF300, GD710 Shine II, CU720 Shine, CF360, KU970 Shine, U960, KG300, GM310, KC780, KM380, KM500, KF757 Secret, KU800, GM210, KS500, KE800, KU950, KT520, KG920, KS10, U400, KU580, KM710, V9000, GD550 Pure, U830, KC560, KE600, KM338, KM386, (HTC) HTC Smart, HTC Touch2, HTC TyTN II, HTC Touch Viva, HTC Touch 3G, HTC Touch, HTC Ozone, HTC Touch Cruise, HTC S740, HTC Touch Dual, HTC TyTN, HTC Touch Cruise 09, HTC S620, HTC S710, HTC P3470, HTC P3400, HTC P3300, HTC S630, HTC P4350, HTC S730, HTC P3600, HTC P3600i, HTC P6500, HTC MTeoR, HTC P6300, HTC P3350</span></b></span><br />
<h1></h1>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-64866908342268774042010-08-01T06:02:00.000-07:002010-08-01T06:28:50.470-07:00Download The Last Airbender (2010) Indonesia Subtitle + Movie<img alt="http://mas-arman.net/wp-content/uploads/2010/07/avatar-the-last-airbender.jpg" height="537" src="http://mas-arman.net/wp-content/uploads/2010/07/avatar-the-last-airbender.jpg" style="cursor: -moz-zoom-in;" width="363" /><br />
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<div id="header"><h1>The Last Airbender (2010)</h1><h1><span style="font-size: small;">Air, Water, Earth, Fire. Four nations tied by destiny when the Fire Nation launches a brutal war against the others. A century has passed with no hope in sight to change the path of this destruction. Caught between combat and courage, Aang (Noah Ringer) discovers he is the lone Avatar with the power to manipulate all four elements. Aang teams with Katara (Nicola Peltz), a Waterbender, and her brother, Sokka (Jackson Rathbone), to restore balance to their war-torn world.<br />
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Based on the hugely successful Nickelodeon animated TV series, the live-action feature film “The Last Airbender” is the opening chapter in Aang’s struggle to survive.</span> </h1><h1>Link Download The Last Airbender (2010) Movie +Indonesia Subtitle<span style="font-size: small;">, click </span></h1><h1><span style="font-size: small;"> </span><a href="http://www.ziddu.com/download/10993593/rbender2010Moviehighspeedlinkdownloadsubtitle.rar.html" rel="nofollow" target="_new"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now13.png?w=227&h=46" style="border: 0pt none;" width="227" /></a><span style="font-size: small;"> </span></h1><h1><span style="font-size: small;">video format : mkv</span></h1><h1><span style="font-size: small;">Size: 300 Mb</span></h1><h1><span style="font-size: small;"> </span></h1><h1><span style="font-size: small;"><br />
</span></h1><h1><br />
</h1></div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com5tag:blogger.com,1999:blog-4612934623024091741.post-75037892929750564312010-07-30T07:20:00.001-07:002010-07-30T07:38:06.184-07:00JURNAL<div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><a href="http://www.google.co.id/imgres?imgurl=http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg&imgrefurl=http://www.putraindomandiri.com/&usg=__SBhk1qoy8dZw76Mk0zp2aTeGotI=&h=400&w=400&sz=22&hl=id&start=10&sig2=Susy7_t6fshI_HxBkgC6iA&um=1&itbs=1&tbnid=gkUbff2t4sCHVM:&tbnh=124&tbnw=124&prev=/images%3Fq%3Daccounting%26um%3D1%26hl%3Did%26client%3Dfirefox-a%26sa%3DX%26rls%3Dorg.mozilla:en-US:official%26tbs%3Disch:1&ei=RdNSTLnGJovIvQOF6pAZ" id="apf9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img height="124" id="ipfgkUbff2t4sCHVM:" src="http://t3.gstatic.com/images?q=tbn:gkUbff2t4sCHVM:http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg" style="border: 1px solid rgb(204, 204, 204); padding: 1px; vertical-align: bottom;" width="124" /></a>Untuk mempermudah aktifitas anda silakan download <a href="http://www.ziddu.com/download/10962697/JURNAL.doc.html"><span class="Apple-style-span" style="font-weight: bold;">JURNAL.doc</span></a> "<span class="Apple-style-span" style="font-style: italic;">dalam file dokumen <span class="Apple-style-span" style="font-style: normal;"><span class="Apple-style-span" style="font-style: italic;">yang <span class="Apple-style-span" style="font-style: normal;"><span class="Apple-style-span" style="font-style: italic;">dapat dipakai sebagai modul belajar" mengingat blog tidak mampu <span class="Apple-style-span" style="font-style: normal;"><span class="Apple-style-span" style="font-style: italic;">menampilkan tabel secara maksimal. untuk mendowonload kelik <span class="Apple-style-span" style="font-weight: bold;"><a href="http://www.ziddu.com/download/10962697/JURNAL.doc.html">DISINI</a></span></span></span></span></span></span></span></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b> JURNAL<o:p></o:p></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>A.<span style="font: 7pt "Times New Roman";"> </span></b><b>PENDAHULUAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: 17.3pt;"><span lang="SV">Jurnal merupakan pencatatan yangt di dasarkan pada bukti pembukuan. Bukti pembukuan terdiri dari bukti transaksi dan bukti pencatatan. Bukti transaksi merupakan dokkumen sumber seperti kwitansi, faktur, nota dan lain-lain. Sedangkan bukti pencatatan merupakan buktri yang sudah di sahkan oleh pihak yang berwenang untuk di catat pada proses selanjutnya.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: -0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>B.<span style="font: 7pt "Times New Roman";"> </span></b><b>BUKTI PEMBUKUAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: 0.25in;">Setiap transaksi yang terjadi tidak begitu saja dicatat dalam catatan perusahaan, tetapi harus didasarkan bukti pencatatan. Bukti pembukuan terdiri dari bukti transaksi dan bukti pencatatan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in;">1<b>. Bukti Transaksi</b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in;"> Perusahaan akan melakukan pencatatan kalau suatu transaksi benar-benar terjadi dan sah, karena itu bukti pencatatan harus didukung oleh bukti transaksi yang sah pula. Adapun macamnya bukti transaksi antara lain :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in;">a. <i>Kwitansi<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;">Kwitansi adalah tanda bukti pembayaran sejumlah uang yang dibuat oleh pihak penerima uang dan diberikan kepada pihak yang membayar. Kwitansi harus dibubuhi materai pada jumlah-jumlah tertentu sesuai aturan yang berlaku. Kwitansi ada yang memakai sus ada piula yang tidak memakai sus. Jika kwitansi tersebut tidak memakai sus maka harus dibuat rangkap dua, yang aslinya di serahkan kepada pihak yang membayar dan rangkapnya disimpan pihak yang menerima sebagai bukti transaksi terhadap uang masuk. Bentuk kwitansi adalah sebagai berikut:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;"><b>Edy Tansil membayar sebuah mobil Terios seharga Rp. 151.000.000,00 Type standar, kepada dealer mobil “ Jaya” di jalan Maju Gang Mundur No. 19999 Jakarta, pada tanggal 22 Januari 2007. Pembayaran telah diterima Kasir Nelly dengan nomor 007/CB/07. Dari data di atas buatlah kuitansi<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;"> </div><div style="border: 1pt solid windowtext; margin-left: 37.4pt; margin-right: 0in; padding: 1pt 4pt;"><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-indent: 34.6pt;"><span lang="IT" style="font-family: "Abadi MT Condensed Light";">No 007/cb/07<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-family: "Abadi MT Condensed Light";"> Sudah diterima dari…E...dini Tanpa hasil<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-family: "Abadi MT Condensed Light";"> Banyaknya uang Seratus Lima Puluh Satu Juta Rupiah<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT"> </span><span style="font-family: "Abadi MT Condensed Light";">Untuk Pembayaran sebuah mobil Terios type standar <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-family: "Abadi MT Condensed Light";"> <st1:city st="on"><st1:place st="on">Jakarta</st1:place></st1:city>, 22 Januari 2007<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"> Rp. 151.000.000,00 Materai Rp.6.000,00<o:p></o:p></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"> Nenek Lincah<o:p></o:p></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;">Jurnal Umum</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;">Penjual:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">b. <i>Nota<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt;">Nota adalah tanda bukti pembelian suatu barang secara tunai yang dibuat pihak penjual dan diberikan kepada pihak pembeli. Nota minimal dibuat rangkap dua, aslinya diserahkan kepada pihak pembeli dan rangkapnya disimpan penjualnya sebagai bukti transaksi penjualan barang secara tunai. Nota bentyuknya adalah sebagai berikut:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 244px; left: -15px; position: relative; top: 1px; width: 606px; z-index: 13;"><img height="243" shapes="_x0000_s1038 _x0000_s1039 _x0000_s1041" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image001.gif" width="606" /></span><o:p> </o:p></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><span style="font-size: 8pt;">Toko RATNA <st1:place st="on"><st1:city st="on">Jakarta</st1:city></st1:place>, 20 Maret 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><span style="font-size: 8pt;">Jl. Mahakam No.2 Kepada Yth.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><span style="height: 2px; left: 0px; margin-left: 373px; margin-top: 10px; position: absolute; width: 184px; z-index: 1;"><img height="2" shapes="_x0000_s1026" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image002.gif" width="184" /></span><st1:place st="on"><st1:city st="on"><span style="font-size: 8pt;">Jakarta</span></st1:city> <st1:state st="on"><span style="font-size: 8pt;">Tn.</span></st1:state></st1:place><span style="font-size: 8pt;"><o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><span style="font-size: 8pt;"> Toko<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: center; text-indent: -18.7pt;"><span style="font-size: 8pt;">Nota Kontan<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: center; text-indent: -18.7pt;"><span style="height: 7px; left: 0px; margin-left: 405px; margin-top: 0px; position: absolute; width: 102px; z-index: 2;"><img height="7" shapes="_x0000_s1027" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image003.gif" width="102" /></span><span style="font-size: 8pt;"> <o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: center; text-indent: -18.7pt;"><br />
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<tr><td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 168.3pt;" valign="top" width="224"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Barang<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Harga Satuan<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah Harga<o:p></o:p></span></b></div></td></tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"><td rowspan="2" style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; height: 18.5pt; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2 buah<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="margin-left: 0in; text-align: center;"><span style="font-size: 8pt; line-height: 200%;">2 buah<o:p></o:p></span></div></td><td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 168.3pt;" valign="top" width="224"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Mesin ketik merk Olmp.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="margin-left: 0in; text-align: center;"><span style="font-size: 8pt; line-height: 200%;">Kalkulator merk ……….<o:p></o:p></span></div></td><td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 175.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="margin-left: 0in; text-align: center;"><span style="font-size: 8pt; line-height: 200%;">Jumlah<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 350.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="margin-left: 0in; text-align: center;"><span style="font-size: 8pt; line-height: 200%;">Rp. 50.000,00<o:p></o:p></span></div></td></tr>
<tr style="page-break-inside: avoid;"><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid double none; border-width: medium 1pt 4.5pt medium; padding: 0in 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Rp. 400.000,00<o:p></o:p></span></div></td></tr>
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"> <span style="font-size: 8pt;">Stempel<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="height: 7px; left: -15px; position: relative; top: 5px; width: 606px; z-index: 15;"><img height="2" shapes="_x0000_s1040" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image004.gif" width="606" /></span><o:p> </o:p></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><i>c<span style="font: 7pt "Times New Roman";"> </span></i><i>Faktur<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in;">Faktur adalah perhitungan penjualan secara kredit yang dibuat oleh pihak penjual dan diberikan kepada pihak penjual dan diberikan kepada pihak pembeli . Faktur umumnya dibuat rangkap tiga, yang asli ( lembar pertama ) setelah ditanda tangani oleh pemebeli disimpan oleh penjual yang kelak akan digunakan sebagai bukti penagihan. Lembar kedua diserahkan kepada pihak pembeli dan lembar ketiga tertinggal pada buku faktur yang digunakan sebagai bukti transaksi penjualan secara kredit. Bentuk faktur adalah sebagai berikut :</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="position: relative; z-index: 12;"><span style="height: 271px; left: 570px; position: absolute; top: -11px; width: 2px;"><img height="271" shapes="_x0000_s1037" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image005.gif" width="2" /></span></span><span style="position: relative; z-index: 11;"><span style="height: 271px; left: -15px; position: absolute; top: -11px; width: 2px;"><img height="271" shapes="_x0000_s1036" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image006.gif" width="2" /></span></span><span style="position: relative; z-index: 9;"><span style="height: 2px; left: -15px; position: absolute; top: -11px; width: 587px;"><img height="2" shapes="_x0000_s1034" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image007.gif" width="587" /></span></span><b><span style="font-size: 8pt;">CV. RATNA</span></b><span style="font-size: 8pt;"> No. Faktur : 103<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Jl. Otista No. 14 Kepada<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI" style="font-size: 8pt;">Jakarta Timur Toko Merapi<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI"> </span><span lang="FI" style="font-size: 8pt;">Jl. A. Yani Bogor<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">FAKTUR<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
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<tr><td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 150.55pt;" valign="top" width="201"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Barang<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Harga Satuan<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 94.05pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah Barang<o:p></o:p></span></b></div></td></tr>
<tr style="page-break-inside: avoid;"><td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2 buah<o:p></o:p></span></div></td><td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 150.55pt;" valign="top" width="201"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Mesin tik merk Olimpia<o:p></o:p></span></div></td><td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 175.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="margin-left: 0in; text-align: center;"><span style="font-size: 8pt; line-height: 200%;">Jumlah<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 94.05pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp..1.750.000,00<o:p></o:p></span></div></td></tr>
<tr style="page-break-inside: avoid;"><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; padding: 0in 5.4pt; width: 94.05pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.750.000,00<o:p></o:p></span></div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Barang tersebut telah kami terima <st1:place st="on"><st1:city st="on">Jakarta</st1:city></st1:place>, 15 Maret 1991<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Tgl. 15 – 3 – 1991 <o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Yang menerima Bagian Penjualan<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Risti Sukma Handayani Retno Endrawati<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="height: 8px; left: -15px; position: relative; top: 6px; width: 587px; z-index: 10;"><img height="2" shapes="_x0000_s1035" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image008.gif" width="587" /></span><span style="font-size: 8pt;"><o:p> </o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i>d. Bukti Memo<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Bukti memo yaitu bukti transaksi yang dibuat oleh pimpinan perusahaan untuk bagian pembukuan yang berisikan perintah pencatatan suatu kejadian. Bentuk memo adalah sebagai berikut :</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="height: 169px; left: -6px; position: relative; top: 14px; width: 549px; z-index: 3;"><img height="155" shapes="_x0000_s1028 _x0000_s1029 _x0000_s1030" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image009.gif" width="549" /></span><o:p> </o:p></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">CV. RATNA<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jl. Mahakam no. 2<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Jakarta Memo antar bagian<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 9px; left: -6px; position: relative; top: 7px; width: 549px; z-index: 7;"><img height="2" shapes="_x0000_s1032" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image010.gif" width="549" /></span><span lang="FI" style="font-size: 8pt;"><o:p> </o:p></span></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kepada : Bagian Pembukuan Dari : Pimpinan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Hal. : Penyusutan Tanggal 31 Desember 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</td><td><img height="2" shapes="_x0000_s1033" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image011.gif" width="492" /></td></tr>
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Harap disusutkan :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-indent: -0.25in;"><span style="font-size: 8pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 8pt;">Bangunan gedung sebesar 5 %<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-indent: -0.25in;"><span style="font-size: 8pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 8pt;">Peralatan kantor sebesar 10 %<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-indent: -0.25in;"><span style="font-size: 8pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 8pt;">Peralatan toko sebesar 20 %<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 4px; left: -6px; position: relative; top: 2px; width: 549px; z-index: 6;"><img height="2" shapes="_x0000_s1031" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image010.gif" width="549" /></span><span style="font-size: 8pt;"><o:p> </o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>2. Bukti Pencatatan<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="SV">Bukti pencatatan ini uga sering disebut bukti jurnal. Bukti – bukti transaksi tidak langsung dicatat kedalam jurnal tetapi terlebih dahulu dicatat dalam bukti pencatatan. Dari bukti pencatatan itulah suatu transaksi dicatat dalam jurnal. Bukti pencatatan memperlihatkan nama – nama rekening yang di debit dan di kredit berikut nomor rekening serta jumlahnya. Dalam bukti pencatatan dicantumkan nama dan tanda tangan yang membuat dan menyetujui, dengn demikian akan terlihat siapa yang bertanggung jawab atas kebenaran pencatatan tersebut. Tanggal yang tercantum dalam bukti pencatatan harus sama dengan tanggal yang terdapat dalam bukti transaksi. Tidak semua perusahaan menggunakan bukti pencatatan atau bukti jurnal sebagai bukti pembukuannya. Bentuk bukti pencatatan adalah sebagai berikut :<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="height: 385px; left: -6px; position: relative; top: 9px; width: 578px; z-index: 19;"><img height="376" shapes="_x0000_s1044 _x0000_s1045 _x0000_s1046" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image012.gif" width="578" /></span><span lang="SV"><o:p> </o:p></span></div><br />
<div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><b><span lang="SV" style="font-size: 8pt;">CV. RATNA<o:p></o:p></span></b></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Jl. Mahakam nomor 2<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><st1:place st="on"><st1:city st="on"><span style="font-size: 8pt;">Jakarta</span></st1:city></st1:place><span style="font-size: 8pt;"><o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">BUKTI PENCATATAN<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> No : …………<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> ( Lampiran bukti transaksi )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 14.75pt;"><tbody>
<tr><td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 224.4pt;" valign="top" width="299"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Uraian<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Bukti Transaksi<o:p></o:p></span></b></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13 Febuari 1991<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 224.4pt;" valign="top" width="299"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Pembelian perlengkapan kantor secara tunai<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kwitansi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="SV" style="font-size: 8pt;">Harap dicatat / digunakan sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 14.75pt;"><tbody>
<tr><td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 95.95pt;" valign="top" width="128"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rekening / Keterangan<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 84.7pt;" valign="top" width="113"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 95.95pt;" valign="top" width="128"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13 Febuari 1991<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlengkapan kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Kas<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.7pt;" valign="top" width="113"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 50.000,00<o:p></o:p></span></div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> Dibuat oleh : Diperiksa / disetujui oleh :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="4" width="13"><br />
</td><td width="118"><br />
</td><td width="295"><br />
</td><td width="117"><br />
</td></tr>
<tr><td height="2"><br />
</td><td align="left" valign="top"><img height="2" shapes="_x0000_s1042" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image013.gif" width="118" /></td></tr>
<tr><td height="1"><br />
</td></tr>
<tr><td height="2"><br />
</td><td colspan="2"><br />
</td><td align="left" valign="top"><img height="2" shapes="_x0000_s1043" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image014.gif" width="117" /></td></tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 2px; left: -6px; position: relative; top: 0px; width: 578px; z-index: 22;"><img height="2" shapes="_x0000_s1047" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image015.gif" width="578" /></span><span lang="FI" style="font-size: 8pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>C.<span style="font: 7pt "Times New Roman";"> </span></b><b>KONSEP DEBIT DAN KREDIT<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Sebelum kita mempelajari jurnal maka terlebih dahulu harus mengetahui tentang koonsep mendebit dan mengkredit suatu rekening. Rekening berarti tempat yang digunakan untuk mencatat dan menggolongkan transaksi yang sejenis. Bentuk rekening yang paling sederhana adalah rekening bentuk T yang bentuknya sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 78px; left: -2px; position: relative; top: 6px; width: 583px; z-index: 23;"><img height="72" shapes="_x0000_s1048 _x0000_s1049" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image016.gif" width="583" /></span><o:p> </o:p></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> ( Sisi Debet ) ( Sisi Kredit )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Mendebit rekening adalah mengadakan pencatatan suatu transaksi sebealah kiri ( debet ) pada rekening yang bersangkutan. Mengkredit rekening adalah mngadakan pencatatan suatu transaksi disebelah kanan ( kredit ) pada rekening yang bersangkutan . Dalam neraca rekening ( harta ) berada kedudukan setiap rekening dalam neraca dapat digambarkan sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Debet Neraca Kredit<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 229px; left: -8px; position: relative; top: 3px; width: 535px; z-index: 25;"><img height="226" shapes="_x0000_s1050 _x0000_s1051" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image017.gif" width="535" /></span><span lang="SV" style="font-size: 8pt;"><o:p> </o:p></span></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Debet Aktiva Kredit Debit Utang Kredit<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 45px; left: -8px; position: relative; top: 3px; width: 532px; z-index: 27;"></span><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="0" width="0"><br />
</td><td width="256"><br />
</td><td width="20"><br />
</td><td width="256"><br />
</td></tr>
<tr><td height="1"><br />
</td><td align="left" rowspan="3" valign="top"><img height="42" shapes="_x0000_s1052 _x0000_s1055" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image018.gif" width="256" /></td></tr>
<tr><td height="27"><br />
</td><td><br />
</td><td align="left" valign="top"><img height="27" shapes="_x0000_s1053 _x0000_s1056" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image019.gif" width="256" /></td></tr>
<tr><td height="14"><br />
</td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> + - - +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Debet Modal Kredit<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 150px; left: 0px; margin-left: 398px; margin-top: 5px; position: absolute; width: 2px; z-index: 32;"><img height="150" shapes="_x0000_s1057" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image020.gif" width="2" /></span><span style="height: 7px; left: 0px; margin-left: 265px; margin-top: 3px; position: absolute; width: 257px; z-index: 29;"><img height="7" shapes="_x0000_s1054" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image021.gif" width="257" /></span><span lang="SV" style="font-size: 8pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 2.5in; text-indent: 0.5in;"><span lang="SV" style="font-size: 8pt;"> - +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> D Beban K D Pendapatan K<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="3" width="270"><br />
</td><td width="122"><br />
</td><td width="13"><br />
</td><td width="122"><br />
</td></tr>
<tr><td height="33"><br />
</td><td align="left" valign="top"><img height="33" shapes="_x0000_s1058 _x0000_s1061" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image022.gif" width="122" /></td><td><br />
</td><td align="left" rowspan="2" valign="top"><img height="43" shapes="_x0000_s1060 _x0000_s1063" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image023.gif" width="122" /></td></tr>
<tr><td height="10"><br />
</td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> </span><span style="font-size: 8pt;">+ - - +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> D Prive K<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="2" width="272"><br />
</td></tr>
<tr><td><br />
</td><td><img height="30" shapes="_x0000_s1059 _x0000_s1062" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image024.gif" width="122" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> + -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i>Penjelasan :</i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Kelompok rekening neraca ( riil ) terdiri dari harta, utang dan modal. Penambahan dan pengurangannya ketiga rekening tersebut berbeda pencatatannya sesuai dengan posisinya dalam neraca. Rekening harta dalam neraca berada disisi debit maka penambahannya juga pda sisi debit sedangkan pengurangannya pada sisi kredit. Rekening utang dan modal dalam neraca berada di sisi kredit maka penambahannya juga pada sisi kredit sdangkan pengurangannya pada sisi debit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Kelompok rekening nominal ( pendapatan dan beban ) dan rekening prive.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Rekening beban dan prive jika bertambah dicatat di sisi debit sebab rekening tersebut akan mengurangi modal. Jika berkurang dicatat sebab rekening tersebut akan mengurangi modal. Jika berkurang dicatat dikredit. Rekening pendapatan jika bertambah dicatat di kredit sebab akan menambah modal, jika berkurang dicatat di debit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Misalnya terdapat transaksi sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Tuan Budi menyetorkan uang tunai ke dalam kas perusahaan sebesar Rp. 200.000,00. Dari transaksi tersebut berarti kita akan mendebit rekenign kas sebesar Rp. 200.000,00 dan mengkredit rekening Modal Tuan Budi sebear Rp. 200.000,00 . Dalam hal ini berarti kita mencatat uang sejumlah Rp. 200.000,00 ke dalam rekening kas sebelah debit dan mencatat uang sejumlah Rp. 200.000,00 kedalam rekening Modal Tuan Budi sebelah kredit. Jika kita gambarkan ke dalam dua rekening tersebut tampak sebagai berikut .</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Debet Kas Kredit Debet Modal Tuan Budi Kredit</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Rp. 200.000,00 Rp. 200.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Dari uraian di atas maka dapat disimpulkan sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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<tr><td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>No<o:p></o:p></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 187pt;" valign="top" width="249"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>Rekening<o:p></o:p></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 111.65pt;" valign="top" width="149"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>Penambahan<o:p></o:p></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>Pengurangan<o:p></o:p></b></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">1.</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">2.</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">3.</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">4.</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">5.</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;">6.</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 187pt;" valign="top" width="249"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Aktiva / Harta<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Utang<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Modal<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Prive<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Pendapatan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 111.65pt;" valign="top" width="149"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT">Di kredit<o:p></o:p></span></div></td></tr>
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">D. JURNAL<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="IT">Sebenarnya pembukuan dapat dilakukan dari bukti pencatatan langsung ke rekening buku besar. Pencatatan secara langsung memungkinkan banyak terjadi kesalahan. Untuk menghindari hal itu maka bukti pencatatan dicatat terlebih dahulu kedalam jurnal.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">1. Fungsi Jurnal <o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Adapun fungsi jurnal adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="IT">a. Fungsi Analisa<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Fungsi ini berarti bahwa sebelum dicatat transaksi di analisa, dalam rekening apa yang didebet dan rekening apa yang dikredit, beserta jumlah uangnya.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><i><span lang="IT">b. Fungsi Historis<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Fungsi ini berarti bahwa jurnl menggambarkan transaksi – transaksi yang telah terjadi secara kronologis. <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="IT">c. Fungsi Informatik<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Fungsi ini berarti merupakan perintah untuk memindahkan kedalam rekening buku besar sesuai dengan posisi debet dan kredit dalam jurnal.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="IT">d. Fungsi mencatat<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Fungsi ini berarti bahwa setiap transaksi yang ada dalam perusahaan harus dicatat dalam jurnal.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="IT">e. Instruktif<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Fungsi ini berarti merupakan perintah untuk memindahkan kedalam rekening buku besar sesuai dengan posisi debet dan kredit dalam jurnal.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">2. Bentuk Jurnal</span></b><span lang="IT"><o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="IT">Bentuk juranl yang umum digunakan oleh perusahaan – perusahaan adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jurnal Halaman<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Keterangan :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Kolom tanggal untuk mencatat tanggal, bulan, dan tahun terjadinya transaksi. Tahun dicantumkan paling atas kemudian diikuti bulan, tanggal dicantumkan pada kolom disebelahnya.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Kolom rekening/keterangan untuk mencatat rekening – rekening yang akan kita debet dan rekening – rekening yang akan kita kredit serta keterangan seperlunya dari taransaksi tersebut. Untuk rekening yang kita kredit penulisannya akan menjorok kedalam.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Kolom Ref. ( Referensi ) untuk mencatat nomor kode rekening yang bersangkutan jika sudah di vosting ke rekening buku besar.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">d.<span style="font: 7pt "Times New Roman";"> </span>Kolom debet untuk mencatat jumlah uang dari rekening yang kita debet.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">e.<span style="font: 7pt "Times New Roman";"> </span>Kolom kredit untuk mencatat jumlah uang dari rekening yang kita kredit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>CONTOH SOAL :<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Biro Reklame Budi didirikan oleh Tuan Budi pada tanggal 1Febuari 1991 bergerak dalam jasa periklanan. Transaksi – transaksi yang terjadi selama bulan Febuari sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;">Tgl. 1 Feb. : Tuan Budi menyetorkan uang tunai sebesar Rp. 500.000,00 kedalam kas perusahaan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;">Tgl. 4 Feb. : Perusahaan membayar sewa ruangan untuk kegiatan bulan pertama usahanya sebear Rp. 50.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;">Tgl. 8 feb. : Dibeli perlengkapan kantor secara kredit seharga Rp. 100.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;"><span lang="SV">Tgl. 12 Feb. : Diterima dari langganan jasa pasang iklan sebesar Rp. 75.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;"><span lang="SV">Tgl. 18 Feb. : Dibayar rekening listrik untuk bulan Febuari 1991 sebesar Rp. 5.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;"><span lang="SV">Tgl. 25 Feb. : Tuan Budi mengambil uang dari perusahaannya untuk keperluan pribadi sebesar Rp. 25.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 130.9pt; text-indent: -102.75pt;"><span lang="SV">Tgl. 28. Feb. : Di pinjam dari Bank Rakyat Indonesia untuk memperbesar usahanya sebesar Rp. 500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Transaksi - transaksi tersebut diatas dicatat dalam jurnal sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jurnal Halaman : 1<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr><td colspan="2" style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rekening / Keterangan<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref.<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 112.2pt;" valign="top" width="150"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.1pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td></tr>
<tr style="height: 213pt; page-break-inside: avoid;"><td rowspan="2" style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; height: 213pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Feb.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td><td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 213pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">8.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">12.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">18.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.<o:p></o:p></span></div></td><td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 213pt; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;"> Modal Tuan Budi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">( Setoran modal / investasi modal )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">( Membayar sewa bulan pertama )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Perlengkapan Kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Usaha <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">( Pembelian perlengkapan kantor )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> </span><span lang="FI" style="font-size: 8pt;">Pendapatan Jasa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">( Penerimaan Uang Jasa )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Beban Listrik<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">( Pembayaran beban listrik bln. Feb )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Prive Tuan Budi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">( Pengambilan prive )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Bank<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">( Pinjaman Bank Rakyat <st1:place st="on"><st1:country-region st="on">Indonesia</st1:country-region></st1:place> )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Jumlah<o:p></o:p></span></div></td><td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 213pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td><td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 213pt; padding: 0in 5.4pt; width: 112.2pt;" valign="top" width="150"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">100.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 213pt; padding: 0in 5.4pt; width: 110.1pt;" valign="top" width="147"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">100.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td></tr>
<tr style="height: 16.5pt; page-break-inside: avoid;"><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 16.5pt; padding: 0in 5.4pt; width: 112.2pt;" valign="top" width="150"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.225.000,00<o:p></o:p></span></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 16.5pt; padding: 0in 5.4pt; width: 110.1pt;" valign="top" width="147"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.225.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>SOAL-SOAL<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>A. SOAL TEORI<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 1. Sebutkan contoh bukti transaksi !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 2. Apakah yang disebut dengan mendebit</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 3. Apakah yang dimaksud dengan mengkredit</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 4. Sebutkan nama-nama rekening yang penambahannya di sisi debit !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> <span lang="SV">5. Sebutkan nama-nama rekening yang pengurangannya disisi debit !<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV"> </span>6. Sebutkan dan jelaskan fungsi jurnal !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 7. Apakah fungsi kolom referensi dalam jurnal !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> 8. Kapankah pencatatan dalam jurnal dilaksanakan !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>B. SOAL LATIHAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>H. Hasbullah pada tanggal 1 Juli 1991 mendirikan sebuah perusahaan yang diberikan nama Biro Jasa Berkah. Transaksi – transaksi yang teradi pada bulan pertama adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;">Juli 1 : H. Hasbullah menyetorkan uang tunai ke perusahaan sebesar Rp. 5.000.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"> 2 : Disewa sebuah rumah untuk kegiatan usaha sebesar Rp. 50.000,00 perbulan</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"> 4 : Dibeli perlengkapans kantor secara tunai dari Toko Anugerah sebesar Rp. 100.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"> <span lang="SV">5 : Dibeli sebuah mesin tik untuk keperluan kantor seharga Rp. 350.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 7 : Dibayar biaya untuk pemasangan iklan pada harian Kompas Rp. 75.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 8 : Diterima komisi untuk pengurusan surat – surat kendaraan Rp.50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 9 : Diselesaikan pengurusan surat jual beli sebidang tanah untuk PT. Intra Komisi yang diperhitungakan sebesar Rp. 2.500.000,00 akan diterima bulan berikutnya.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 12 : Dibeli sebuah kendaraan sepeda motor untuk memeprlancar urusan usahanya sebesar Rp. 3.200.000,00 dibayar tunai Rp. 1.050.000,00 sisanya dibayar diangsur bulanan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 15 : Diterima uang komisi untuk pengurusan surat – surat kendaraan bermotor sebesar Rp. 75.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 19 : Dibayar rekening telepon dan listrik sebesar Rp. 100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 22 : Dibayar upah yang membantu sebesar Rp. 125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 28. : Diterima uang komisi untuk kepengurusan perpanjangan SIM sebesar Rp. 30.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><span lang="SV"> 31 : Dibayar gaji pegawai kantor sebesar Rp. 150.000,0<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -84pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Rekening yang digunakan oleh Biro Jasa Berkah adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">101. Kas 301. Modal H. Hasbullah<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">102. Piutang Usaha 401. Pendapatan Komisi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">103. Perlengkapan Kantor 501. Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">111. Peralatan kantor 502. Beban upah dan gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">112. Kendaraan 503. Beban Iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">201. Utang Usaha 504. Beban Telepon dan Listrik<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="SV">Pertanyaan :<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Buatlah jurnal umum dari transaksi – transaksi tersebut diatas !<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Ir. Baskara membuka sebuah kantor yang bergerak dalam bidang arsitek pada tanggal 1 Agustus 1991 yang diberi nama Biro Arsitek Baskara. Transaksi – transalsi yang terjadi selama bulan pertam adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -93.5pt;"><span lang="SV">Agustus 1 : Ir. Baskara membuka sebuah rekening pada BNI ’46 atas nama Biro Arsitek Baskara dan menyetor uang sebesar Rp. 10.000.000,00 sebagai modal.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 2 : Dibayar dengan cek sewa sebuah rumah untuk kegiatan usahanya sebesar Rp. 100.000,00 sebulan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 3 : Dibeli peralatan gambar dari Toko Merbabu sebesar Rp. 5.000.000,00 dibayar dengan cek sebesar Rp. 3.000.000,00 dan sisanya bulan depan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 4 : Diambil dari Bank untuk mengisi kas perusahaan sebesar Rp. 1.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 5 : Dibeli perkas perlengkapan gambar sebesar Rp. 300.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 9 : Diserahkan kepada kontraktor PT. Bangun Indah satu set rencana bangunan seharga Rp. 1.000.000,00 diterima tunai.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 10 : Dibeli dengan kredit perlengkapan gambar dari CV. Abadi seharga Rp. 200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 16 : Telah diseleaikan dan diserahkan seperangkat gambar rencana bangunan kepada kontraktor PT. Bangun Indah seharga Rp. 2.500.000,00 pembayaran kemudian.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 18 : Dibayar tunai gaji para juru gambar sebear Rp. 600.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> 23 : Diterima tunai dari PT. Bangun Indah sebesar Rp. 1.500.000,00 atas penyerahan gambar pada tanggal 16 Agustus yang lalu.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="SV"> </span>28 : Ir. baskara mengambil uang tunai untuk keperluan pribadi Rp. 100.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"> <span lang="PT-BR">30 : Dibayar bermacam – macam biaya sebesar Rp. 100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="PT-BR"> 31 : Dibayar dengan cek gaji juru gambar sebesar Rp. 400.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 112.2pt; text-indent: -112.2pt;"><span lang="PT-BR">Rekening buku besar yang digunakan oleh Biro Arsitek baskara adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">101. Kas ditangan 301. Modal Ir. Baskara<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">102. Kas Gudang 302. Prive Ir. Baskara<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">103. Piutang Usaha 301. Pendapatan Jasa Arsitektur<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">104. Perlengkapan Gambar 501. Beban Gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">111. Peralatan Gambar 502. Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">201. Utang Usaha 503. Beban Serba – serbi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="NO-BOK">Pertanyaan :<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="NO-BOK">Buatlah Jurnal Umum dari transaksi – transaksi tersebut diatas ! <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Tirta Atmaja membuka kedua kolam renang <b>“ Taman Tirta “. </b>Selama bulan Agustus 1991 ia melakukan transaksi – transaksi berikut ini untuk perusahaan itu .<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -149.6pt;"><span lang="FI">Agustus 1 : Di investasikan Rp. 30.000.000,00 ke dalam perusahaan .<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 149.6pt; text-indent: -1in;"><span lang="FI"> 2. : Dibayar sewa Agustus 1991 Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="FI"> 3 : Di beli meja , kursi dan peralatan lain dengan harga Rp. </span>9.000.000,00. Dari jumlah tersebut dibayar tunai Rp. 5.000.000,00 dan untuk sisanya dibayar waktu 30 hari.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"> 5 : Di bayar Rp. 200.000,00 untuk iklan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"> <span lang="SV">7 : Di beli dengan kredit perlengkapan dengan harga Rp. 750.000,00 dan tambahan peralataan Rp. 2.500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="SV"> 15 : Di catat pendapataan tunai yang di peroleh selama setengah bulan pertama dari bulan Agustus 1991 sebesar Rp. 1.500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="SV"> 16 : Di bayar upah Rp. 450..000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="SV"> 20 : Di ambil Rp. 400.000,00 dari perusahaan untuk keperluan pribadi.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="SV"> 30 : Di catat pendapataan tunai yang di peroleh selama setengah bulan kedua dari bulan Agustus 1991 Rp. 1.750.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 177.65pt; text-indent: -1in;"><span lang="SV"> 31 : Di bayar upah Rp. 450.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Rekening – rekening di dalam buku besar perusahaan itu adalah:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">101 Kas 302 Prive R. Tirta atmaja<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">102 Perlengkapan 401 Pendapatan usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">111 Peralatan 401 Pendapatan usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">201 Utang usaha 502 Beban iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">301 Modal R. Tirta atmaja 503 Beban upah<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Buatlah ayat-ayat jurnal untuk mencatat transaksi-transaksi bulan Agustus tersebut di atas!<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Catatlah transaksi dibawah ini dalam Jurnal Umum yang bernomor halaman 1.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV">Maret 1 : Ramli mulai perusahaannya dengan menginvestasikan sebagai modal pertama Rp. 7.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV"> 5 : Dibayar sewa atas ruangan usaha sebesar Rp. 750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV"> 8 : Dibeli tunai dari Toko Sinar perlengkapan kantor seharga Rp. 150.000,00 dan peralatan kantor seharga Rp. 650.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV"> </span><span lang="FI">10 : Dibeli dengan kredit tambahan peralatan kantor dari Toko Mulia Jakarta seharga Rp. 900.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 14 : Ramli mengambil uang tunai dari prusahaan untuk keperluan pribandinya sebesar Rp. 350.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 17 : Dibayar gaji karyawan sebesar Rp. 275.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 19 : Telah diselesaikan pekerjaan atas langganan dengan biaya penyelesaian sebesar Rp. 750.000,00 jumlah tersebut difakturkan untuk ditagih.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 21 : Dibayar beban serba – serbi usaha sebesar Rp. 150.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 23 : Diterima pendapatan usaha sebesar Rp. 300.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 25 : Diterima angsuran utang sebesar Rp. 300.000,00 kepada Toko Mulia Jaya jakarta.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> 28 : Diterima angsuran pembayaran langganan atas pekerjaan yang telah selesai tanggal 19 Maret yang lalu sebesar Rp. 400.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI"> </span><span lang="ES">30 : Dibayar beban serba – serbi uasaha sebesar Rp. 125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI">Perkiraan – perkiraan yang digunakan :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="FI">111 Kas 312 Prive Ramli<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV">112 Piutang 411 Pendapatan Jasa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV">113 Perlengkapan Kantor 511 Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV">121 Peralatan Kantor 512 Beban Gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -75pt;"><span lang="SV">211 Utang 513 Beban serba – serbi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 75pt; text-indent: -42pt;">311<span style="font: 7pt "Times New Roman";"> </span>Modal Ramli</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Ujian Nasional Akuntansi , Dasar Satu</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Sabtu, <st1:date day="1" month="9" st="on" year="1990">1 September 1990</st1:date></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">5.<span style="font: 7pt "Times New Roman";"> </span>Berikut ini transaksi – transaksi yag dilakukan oleh Bioskop Madya selama bula Juli tahun berjalan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;">Juli 1 : Diterima dan setor ke rekening bank Rp. 80.000.000,00 uang yang diterima dari Persero ( stock holder) untuk modal saham ( capital stock ).</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> 1 : Dibeli bioskop Top Rp. 125.000.000,00 yang dibebankan sebagai berikut : peralatan Rp. 50.000.000,00 , gedung Rp. 45.000.000,00 , tanah Rp. 30.000.000,00 . Dibayar dengan cash Rp. 50.000.000,00 dan diberikan mortgage note ( hipotik ) untuk sisanya.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> 5 : Dibayar premi asuransi harta kekayaan dan kecelakaan Rp. 3.500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> 6 : Dibeli dengan kredit perlengkapan Rp. 975.000,00 dan peralatan Rp. 2.500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> 6 : Dibayar poster dan iklan <st1:place st="on"><st1:city st="on">surat</st1:city></st1:place> kabar bulan Juli Rp. 915.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> 9 : Diterima per kas penjualan karcis masuk dalam minggu ini Rp. 3.750.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"> <span lang="FI">11 : Dibayar beban lain – lain Rp. 125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="FI"> 15 : Diterima gaji setengah bulanan Rp. 2.850.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="FI"> 16 : Diterima kas penjualan karcis masuk minggu ini Rp. 5.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="FI"> 18 : Dibayar beban lain – lain Rp. 45.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="FI"> </span><span lang="SV">21 : Dibayar per kas kepada kreditur Rp. 2.400.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 23 : Diterima per kas dari penjualan karcis masuk minggu ini Rp. 6.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 24 : Dibayar perlengkapan dengan tunai Rp. 76.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 25 : Dibayar untuk pamflet iklan bulan Juli Rp. 135.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 28 : Dibukukan faktur sebesar Rp. 6.100.000,00 untuk sewa film bulan Juli. Pembayarna jatuh tempoo tanggal 6 Agustus.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 29 : Dibayar langganan listrik dan air sebesar Rp. 4.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 31 : Dibayar gaji//upah setengah bulanan Rp. 4.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV"> 31 : Diterima tunai dari penjualan karcis untuk sisa bulan ini Rp. 8.750.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">Diminta :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">Bukukanlah transaksi – transaksi tersebut di atas ke dalam Jurnal Umum.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="NL">Rekening – rekenign buku besar yang dipergunakan :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="NL">101 Kas 301 Modal Saham<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="NL">103 Asuransi dibayar dimuka 401 Pendapatan film<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="NL">104 Perlengkapan 501 Beban gaji dan upah<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">111 Peralatan 502 Beban sewa film<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">113 Gedung 503 Beban iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">115 Tanah 504 Beban listrik dan air<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-indent: -70.6pt;"><span lang="SV">201 Utang Usaha 505 Beban lain –lain<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.9pt; text-indent: -37.5pt;">212<span style="font: 7pt "Times New Roman";"> </span>Utang Hipotik</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Ujian Nasional Akuntansi , Dasar Satu</div><div class="MsoBodyTextIndent3" style="line-height: normal;"> Sabtu , 1 September 1990 dengan perubahan</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><i>oleh:akuntansi2.multiplay.com</i></div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-446087326786986482010-07-25T03:27:00.000-07:002010-07-30T06:52:28.407-07:00JURNAL PENYESUAIAN<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><a href="http://www.google.co.id/imgres?imgurl=http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg&imgrefurl=http://www.putraindomandiri.com/&usg=__SBhk1qoy8dZw76Mk0zp2aTeGotI=&h=400&w=400&sz=22&hl=id&start=10&sig2=Susy7_t6fshI_HxBkgC6iA&um=1&itbs=1&tbnid=gkUbff2t4sCHVM:&tbnh=124&tbnw=124&prev=/images%3Fq%3Daccounting%26um%3D1%26hl%3Did%26client%3Dfirefox-a%26sa%3DX%26rls%3Dorg.mozilla:en-US:official%26tbs%3Disch:1&ei=RdNSTLnGJovIvQOF6pAZ" id="apf9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img height="124" id="ipfgkUbff2t4sCHVM:" src="http://t3.gstatic.com/images?q=tbn:gkUbff2t4sCHVM:http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg" style="border: 1px solid rgb(204, 204, 204); padding: 1px; vertical-align: bottom;" width="124" /></a>Untuk kenyamanan silakan download <a href="http://www.ziddu.com/download/10878479/JURNALPENYESUAIAN.doc.html">JURNAL PENYESUAIAN.doc</a>, karena blog mengalami masalah dalam menampilkan tabel. Untk download klik <b><a href="http://www.ziddu.com/download/10878479/JURNALPENYESUAIAN.doc.html">DISINI</a> </b>"<i>file akan diberikan dalam bentuk document, untuk memudahkan pekerjaan anda"</i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><i><br />
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<b>JURNAL PENYESUAIAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>A. </b><b>PENDAHULUAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.25in;">Neraca saldomerupakan bahan pokok untuk menyususn laporan keuangan Rekening yang sudah menunjukkan keadaan yang sebenarnya digunakan untuk menyusun laporan keuangan, sedangkan yang belum menunjukkan keadaaan sebenarnya harus disesuaikan lebih dahulu.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">B.<span style="font: 7pt "Times New Roman";"> </span>REKENING YANG PERLU DISESUAIKAN</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Rekening yang biasanya memerlukan penyesuaian antara lain :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">1. </span><span lang="FI">Perlengkapan / Bahan habis pakai ( Supplies )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Beban dibayar di muka ( Prepaid Expense )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">3. </span><span lang="IT">Pendapatan diterima di muka ( Deffered Revenue )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">4.<span style="font: 7pt "Times New Roman";"> </span>Beban yang masih harus dibayar ( Accrued Expense )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">5.<span style="font: 7pt "Times New Roman";"> </span>Pendapatan yang masih harus diterima//piutang pendapatan ( Accrued Income )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">6.<span style="font: 7pt "Times New Roman";"> </span>Penyusutan aktiva tetap ( Depreciation )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Contoh data penyesuaian dan jurnalnya.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>1. Perlengkapan ( Supplies )<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Perlengkapan di neraca saldo memeprlihatkan jumlah Rp. 600.000,00 . Setelah dihitung secara phisik persediaan perlengkapan pada tanggal 31 Desember Rp. 200.000,00. Ini berarti perlengkapan yang telah dipakai untuk kegiatan persahaan berjumlah Rp. 200.000,00. Ini berarti perlengkapan yn telah dipakai untuk kegiatan perusahaan berjumlah Rp. 400.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Jurnal Penyesuaian :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban Perlengkapan Rp. 4000.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Perlengkapan Rp. 400.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b>1.<span style="font: 7pt "Times New Roman";"> </span></b><b>Beban dibayar dimuka ( Prepaid Expense )<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><st1:place st="on"><st1:city st="on">Ada</st1:city></st1:place> dua cara pencatatan pada waktu melakukan pembayaran beban ( biaya ) :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Pendekatan Neraca, yaitu pembayaran beban dicatat dalam rekening “ Beban dibayar di muka “</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Pendekatan Rugi Laba, yaitu pembayaran beban dicatat dalam rekening “ Beban….”</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Contoh :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Pada Tanggal 1 April 1990 membayar premi asuransi untuk satu tahun Rp. 240.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Jika menggunakan pendekatan neraca, transaksi tersebut dicatat dalam rekening :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Asuransi dibayar dimuka ( Debet ) Rp. 240.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"> Kas ( Kredit ) Rp. 240.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Jumlah tersebut akan tetap terlihat pada rekening asuransi dibayar di muka di neraca saldo 31 Desember 1990.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Sampai dengan tanggal 31 Desember 1990 tersebut sebenarnya asuransi yang sudah dimanfaatkan adalah 9 bulan ( 1 April 1990 – 31 Desember 1990 ). <span lang="SV">Ini berarti sejumlah Rp. 180.000,00 ( 9/12 x Rp. 240.000,00 ) sudah menjadi beban tahun 1990. Maka jumlah tersebut harus dipindahkan dari rekening “ Asuransi dibayar dimuka “ ke rekening “ Beban Asuransi “ dengan jurnal penyesuaian :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Beban Asuransi Rp. 180.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"> Asuransi dibayar di muka Rp. 180.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Jika menggunakan Pendekatan Rugi Laba , transaksi pada contoh di atas pada tanggal 1 April 1990, dicatat dalam rekening :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Biaya Asuransi ( debet ) Rp. 240.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"> Kas ( Kredit ) Rp. 240.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Sampai dengan tanggal 31 Desember 1990 sebenarnya yang sudah menjadi beban baru 9 bulan ( Rp. 180.000,00 ). Sedangkan sisanya ( Rp. 60.000,00 ) bukan merupakan beban tahun 1990.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Maka jumlah yang eblum merupakan beban tersebut harus di pindahkan dari rekening ” Biaya Asuransi “ ke rekening “Asuransi dibayar di muka “ , dengan jurnal penyesuaian :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Asuransi dibayar di muka Rp. 60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT"> Beban Asuransi Rp. 60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Untuk lebih jelasnya, perhitungan mana yang sudah, dan mana yang belum menjadi beban dapat dilukiskan dalam gambar ( garis waktu ) berikut ini :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 10pt;">¼ - 90 31/12 – 90 ¼ -91<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"> <br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 2.25in; text-indent: -0.25in;"><span style="font-size: 8pt;">8<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 8pt;">Bulan 3 bulan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 75pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; text-indent: 0.5in;"><span style="font-size: 8pt;"> Sudah menjadi beban Belum menjadi beban<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Dari contoh dan uraian diatas dapat disimpulkan bahwa :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><i>a. </i>Jika <i>pada saat pembayaran belum dicatat dalam rekening asuransi dibayar di muka,</i> maka penyesuaiannya : Rekening <i>Asuransi dibayar di muka di kredit sebesar yang sudah menjadi beban,</i> dan rekening <i>Beban asuransi di debet sejumlah itu .<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Jika <i>pada saat pembayaran dicatat dalam rekening beban Asuransi,</i> maka penyesuaiannya : Rekening <i>Beban asuransi dikredit sebesar yang belum menjadi beban,</i> dan rekening <i>Asuransi dibayar dimuka di debet sejumlah itu.</i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">3. Pendapatan diterima di muka ( Deffered Revenue )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="IT">Pada waktu menerima pendapatn pada umumnya dicatat dalam rekening pendapatan ( Pendekatan Rugi – Laba ), tetapi kadang – kadang pendapatan yang diterima untuk lebih dari satu periode dicatat dalam rekening Pendapatan diterima di muka ( Pendekatan neraca ).<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Contoh :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Pada tanggal 1 Juli 1990 diterima sewa untuk 2 tahun Rp. 2.000.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Jika mengunakan pendekatan neraca transaksi tersebut di catat dalam rekening :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Kas ( debit ) Rp. 2.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT"> Sewa diterima di muka ( kredit ) Rp. 2.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Jumlah tersebut akan tetap terlihat pada rekening sewa diterima di muka di neraca saldo 31 Desember 1990.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Sampai dengan tanggal 31 Desember 1990 tersebut, sebenarnya yang sudah merupakan pendapatan tahun 1990, adalah 6 bulan ( 1 Jli 1990 – 31 Desember 1990) = 6/24 x Rp. 2.000.000,00 = Rp. 500.000,00. Sedang selebihnya ( Rp. 1.500.000,00 ) belum merupakan pendapatan tahun 1990.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Karena pada saat penerimaan sewa dicatat dalam rekening sewa diterima di muka maka untuk jumlah yang sudah merupakan pendapatan tahun 1990 harus dipindahkan ke rekening Pendapatan Sewa dengan jurnal Penyesuaian sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Sewa diterima di muka Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT"> </span>Pendapatan sewa Rp. 500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Jika menggunakan pendekatan Rugi – Laba, transaksi di atas dicatat dalam rekening :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">Kas ( debit ) Rp. 2.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV"> Pendapatan sewa ( kredit ) Rp. 2.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">Sampai dengan tanggal 31 Desemmber 1990, sebenarnya yang sudahmerupakan pendapatan tahun 1990 adalah Rp. 500.000,00. Sedang selebihnya ( Rp. 1.500.000,00 ) belum merupakan pendapatan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">Jumlah ini harus dipindahkan ke rekening Pendapatan Sewa diterima di muka dengan jurnal penyesuaian :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Pendapatan sewa Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT"> Sewa diterima di muka Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">Untuk lebih jelasnya perhitungan mana yang sudah dan mana yang belum merupakan pendapatan , dapat dilakukan dalam gambar ( garis waktu ) berikut ini :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">4. Beban yang masih harus dibayar ( Accrued Expense )<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Perusahaan membayar gaji pegawai mingguan tiap hari sabtu. Tarif gaji Rp. 40.000,00 per hari. Pembayaran gaji terakhir tanggal 27 Desember dengan demikian gaji karyawan tanggal 29, 30, dan 31 Desember belum di bayar karena baru akan di bayar pada hari Sabtu tanggal 3 Januari tahun berikutnya. Ini berarti sampai akhir periode akuntansi terdapat gaji yang beluum di bayar 3 hari @ Rp. 40.000,00 = Rp. 120.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Jurnal penyesuaiannya:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Beban gaji Rp. 120.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Utang gaji Rp. 120.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">5. Pendapatan yang harus di terima/piutang pendapatan (Accrued Income)<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Suatu perusahaan menyimpan uang di Bank Pasifik, Rp. 1.000,000,00 pada tangggal 1 September 1990. Suku bunga 18%, bunga di terima 6 bulan sekali (tiap 1 Maret – 1 September).<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Ini berarti bunga 6 bulan pertama baru akan di terima tanggal 1 Maret 1991 sehingga sampai akhir periode akuntansi, terdapat bunga yang di tunda penerimaannya selama 4 bulan (1 September – 31 Desember) yaitu 4/12 x 18% x Rp. 1.000.000,00 = Rp. 60.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Jurnal penyesuaiannya:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Piutang bunga Rp. 60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Pendapatan bunga Rp. 60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="IT">6. Penyusutan Aktiva Tetap (depreciation)<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Dineraca saldo rekening peralatan kantor memperlihatkan jumlah Rp. 1.000.000,00 di putuskan untuk mengadakan penyusutan 10% per tahun. Ini berarti penyusutan tiap tahun = 10% x Rp 1.000.000,00 = Rp. 100.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Jurnal pnyesuaiannya:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Beban pnyusutan peralatan Rp. 100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Akumulasi pnyusutan peralatan Rp. </span><span lang="ES">100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="ES">CONTOH SOAL<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES"> Neraca saldo Perusahaan Angkutan “Nyaman”. </span><span lang="PT-BR">Pada tanggal 31 Desembar 1990 adalah sebagai berikut:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">No.<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 197.3pt;" valign="top" width="263"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Debet<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">102<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">103<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">104<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">121<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">122<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">201<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">301<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">302<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">401<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">501<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">502<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">503<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">509<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 197.3pt;" valign="top" width="263"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Piutang usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlengkapan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Sewa di bayar dimuka<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Akumul;asi penyusutan Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Utang usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Modal H. Ahmad<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Prive H. Ahmad<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Pendapatan angkutan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">Beban bunga<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">Beban asuransi<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban lain-lain<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.800.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 100.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 600.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 16.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 700.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.800.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 100.000,00<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 40.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 50.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 30.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr style="page-break-inside: avoid;"> <td colspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 125.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 125.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Data Penyesuaian:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Persediaan perlengkapaan paadaa tanggal 31 Desember Rp. 200.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Sewa di bayar tanggal 1 April 1990 untuk 1 tahun.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Kendaraan di susutkan 20% setahun.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">d.<span style="font: 7pt "Times New Roman";"> </span><span lang="SV">Pendapatan angkutan yang masih harus diterima Rp. </span>1.500.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">e.<span style="font: 7pt "Times New Roman";"> </span>Gaji karyawan yaang maasih harus di bayar Rp. 300.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">f.<span style="font: 7pt "Times New Roman";"> </span>Bunga yang masih harus di bayar Rp. 50.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">g.<span style="font: 7pt "Times New Roman";"> </span>Asuransi dibayr tangggal 1 September 1990 untuk 1 tahun.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="ES">Berdasarkan Neraca saldo dan data penyesuaian di atas, buatlah jurnal Penyesuaian!<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><b>Jawab:<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 149.6pt;" valign="top" width="199"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Uraian<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref.<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 100.75pt;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 150pt; page-break-inside: avoid;"> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 150pt; padding: 0in 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1990<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Des.<o:p></o:p></span></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 150pt; padding: 0in 5.4pt; width: 19.1pt;" valign="top" width="25"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">31<o:p></o:p></span></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 150pt; padding: 0in 5.4pt; width: 149.6pt;" valign="top" width="199"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban Perlengkapan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Perlengkapan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Sewa dibayar di muka<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Beban Penyusutan Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> Akumulasi Penyusutan Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Piutang Pendapatan Angkutan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Pendapatan Angkutan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban Gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban Bunga<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Bunga<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Asuransi dibayar di muka<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;"> Beban Asuransi<o:p></o:p></span></div></td> <td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 150pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 150pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="IT" style="font-size: 8pt;"> </span><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">20.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 150pt; padding: 0in 5.4pt; width: 100.75pt;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 3 00.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">20.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 1.200.000,00<o:p></o:p></span></div></td> </tr>
<tr style="height: 15pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 15pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">24.850.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 15pt; padding: 0in 5.4pt; width: 100.75pt;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">24..850.000,,00<o:p></o:p></span></div></td> </tr>
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;">Penjelsan :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Perlengkapam yang sudah di pakai = Rp. 500.000,00 – Rp. 200.000,00 = Rp. 300.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Sewa yang sudah menjadi beban tahun 1990 9 bulan ( 1 April – 31 April Desember 1990 = 9/12 x Rp. 2.000.000,00 = Rp. 1.500.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Penyusutan kendaraan 1 tahun = 20 % x Rp. 100.000.000,00 = Rp. 20.000.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Pendapatan Angkutan yang masih harus diterima sudah merupakan pendapatan tetapi belum diterima pembayarannya.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">e.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Gaji yang masih harus dibayar merupakan utang perusahaan kepada karyawan yang sebenarnya sudah menjadi beban tahun 1990.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">f.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Bunga yang masih harus dibayar merupakan bunga yang sudahh menjadi beban tahun 1990 tetapi masih ditangguhkan pembayarannya.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">g.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Asuransi yang sudah menjadi beban tahun 1990 adalah 4 bulan ( 1 September – 31 Desember 1990 ) = 4/12 x Rp. 1.800.000,00 = Rp. 600.000,00. Sisa ( Rp. 1.200.000,00 ) belum merupakan tehun 1990, maka harus dipindahkan ke rekening Asuransi di bayar di muka.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>SOAL – SOAL<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>A. </b><b>SOAL TEORI<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">1. </span><span lang="IT">Jawablah pertanyaan di bawah ini !\<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Apakah fungsi jurnal penyesuaian ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Apakah yang dimaksud beban dibayar di muka ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Apakah yang dimaksud uatng beban ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;"><span lang="IT">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Apakah yang dimaksud pendapatan diterima di muka ?<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;"><span lang="IT">e.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Apakah yang dimaksud piutang pendapatan ?<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;"><span lang="IT">f.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Pada tanggal 1 Maret 1991 dibayar sewa kantor untuk 1 tahun Rp. 1.500.000,00. Berapakah yang sudah menjadi beban tahun 1991 dan berapa yang bukan beban tahun 1991 ?<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">g.<span style="font: 7pt "Times New Roman";"> </span><span lang="IT">Paa tanggal 1 Juli 1991 dibayar sewa kantor untuk 2 tahun Rp. 2.000.000,00 dicatat dalam rekening beban sewa . </span>Berapakah yang sudah menjadi beban tahun 1991 ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">h.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan 3 rekening neraca yang perlu disesuaikan ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">B.<span style="font: 7pt "Times New Roman";"> </span>SOAL LATIHAN</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Buatlah jurnal penyesuaian yang diperlukan pada tanggal 31 Desember 1991 dari data berikut ini :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span><span lang="FI">Pembelian perlengkapan selama tahun 1991 Rp. 750.000,00. </span>Pada tanggal 31 Desember 1991 perlengkapan yang tersisa Rp. 150.000,00.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Pada tanggal 1 April 1991 membayar premi asuransi untuk 1 tahun sebesar Rp. 600.000,00 dicatat dalam rekening assuransi dibayar dimuka.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Pada tanggal 1 April 1991 membayar sewa kantor untuk satu tahun sebesar Rp. 1.200.000,00 dicatat dalam rekenig beban sewa..</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">d.<span style="font: 7pt "Times New Roman";"> </span>Pada tanggal 1 Agustus 1991 dibayar iklan Rp. 1.000.000,00 untuk 10 kali penerbitan dan dicatat dalam rekening iklan dibayar di muka..</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">e.<span style="font: 7pt "Times New Roman";"> </span>Pinjaman di bank Rp. 2.000.000,00 dengan bunga 18 % setahun, dibayar dielakang tiap tanggal 1/3 – 1/9.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">f.<span style="font: 7pt "Times New Roman";"> </span>Suatu perusahaan membayar upah karyawan seminggu sekali setiap hari Sabtu sebesar Rp. 1.500.000,00, akhir periode akuntansi jatuh hari Kamis.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">g.<span style="font: 7pt "Times New Roman";"> </span>Sebuah mesin dengan harga Rp. 800.000,00 tiap tahuanan disusutkan 20 %.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">h.<span style="font: 7pt "Times New Roman";"> </span>Sebuah kendaraan dibeli pada awal bulan oktober 1991 dengan harga Rp. 18.000.000,00 umur ekonomis kendaraan tersebut ditaksir 6 tahun, dengan nilai sisa pada akhir tahun ke enam Rp. 3.000.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">i.<span style="font: 7pt "Times New Roman";"> </span>Pada bulan Desember mencatat pendapatan diterima di muak Rp. 5.000.000,00 untuk pengangkutan 100 ton barang dagang dari pelabuhan ke gudang. Sampai dengan akhir bulan Desember sudah 40 ton yang diangkut.</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>“ Rita Salon “ pada tanggal 31 Desember 1991 mempunyai data berupa Neraca Saldo dan data Penyesuaian sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Neraca Saldo</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">No.<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">11<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">12<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">13<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">14<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">16<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">21<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">31<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">41<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">51<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">52<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Kas<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Piutang usaha<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Perlengkapan ( supplies )<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Sewa di bayar dimuka<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Peralatan salon<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Utang usaha<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Modal Ny. Rita<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Pendapatan jasa<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Beban iklan<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Beban gaji<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 600.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 700.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 300.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 1.000.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 800.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 200.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 900.000,00<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 600.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 2.000.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 1.900.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">-<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr style="page-break-inside: avoid;"> <td colspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 155pt;" valign="top" width="207"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 4.500.000,00<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 130.9pt;" valign="top" width="175"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rp. 4.500.000,00<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">b.Data Penyesuaian</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Persediaan perlengkapan Rp. 100.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Sewa yang telah kadarluwarsa Rp. 250.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">3.<span style="font: 7pt "Times New Roman";"> </span>Peralatan disusutkan 10 %</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Iklan yang sudah diterbitkan 6 kali dari 10 kali penerbitan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="NO-BOK">5.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="NO-BOK">Gaji bulan Desember yang belum dibayar Rp. 50.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Buatlah jurnal penyesuaian !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Neraca saldo “ Konsulen Pajak Bina Usaha “ pad atanggal 31 Desember 1991 sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">No.<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 197.3pt;" valign="top" width="263"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">102<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">103<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">104<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">105<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">121<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">122<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">201<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">301<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">302<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">401<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">501<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">502<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">503<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 197.3pt;" valign="top" width="263"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Piutang usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Bahan habis pakai ( supplies )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Asuransi dibayar di muka<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Sewa di bayar di muka<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Peralatan kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Akumulasi penyusutan peralatan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Modal M Daud<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Prive M. Daud<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan jasa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban Bunga<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.800.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 600.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp 300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 1.500.000,00<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 600.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 700.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 4.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 3.250.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr style="page-break-inside: avoid;"> <td colspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 8.550.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 6pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 8.550.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 99pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Data Penyesuaian :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">a.Persediaan bahan habis pakai Rp. 400.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">b.Premi asuransi dibayar tanggal 1 Maret 1991 untuk 1 tahun<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">c.Sewa dibayar tanggal 1 Juli 1991 untuk 2 tahun<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">d.Peralatan kantor disusutkan 10 %<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">e.Pendapatan jasa yang masih harus diterima Rp. 150.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">f.Bunga yang masih harus dibayar Rp. 25.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">g.Gaji bulan Januari1992 yang sudah dibayar Rp. 100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><span lang="FI">Buatlah jurnal penyesuaian !</span><br />
<br />
<i>oleh: akuntansi2.multiply.com</i><span lang="FI"> </span>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-51693537692447468362010-07-25T02:53:00.000-07:002010-07-30T06:49:53.740-07:00BUKU BESAR DAN NERACA SALDO<a href="http://www.google.co.id/imgres?imgurl=http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg&imgrefurl=http://www.putraindomandiri.com/&usg=__SBhk1qoy8dZw76Mk0zp2aTeGotI=&h=400&w=400&sz=22&hl=id&start=10&sig2=Susy7_t6fshI_HxBkgC6iA&um=1&itbs=1&tbnid=gkUbff2t4sCHVM:&tbnh=124&tbnw=124&prev=/images%3Fq%3Daccounting%26um%3D1%26hl%3Did%26client%3Dfirefox-a%26sa%3DX%26rls%3Dorg.mozilla:en-US:official%26tbs%3Disch:1&ei=RdNSTLnGJovIvQOF6pAZ" id="apf9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img height="124" id="ipfgkUbff2t4sCHVM:" src="http://t3.gstatic.com/images?q=tbn:gkUbff2t4sCHVM:http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg" style="border: 1px solid rgb(204, 204, 204); padding: 1px; vertical-align: bottom;" width="124" /></a>Untuk kenyamanan silakan download <span style="font-size: small;"><a href="http://www.ziddu.com/download/10878144/BUKUBESARDANNERACASALDO.doc.html">BUKU BESAR DAN NERACA SALDO.doc</a>, karena blog ini mengalami masalah dalam menampilkan tabel. Untk download klik <a href="http://www.ziddu.com/download/10878144/BUKUBESARDANNERACASALDO.doc.html"><b>DISINI</b></a>'<i>file akan diberikan dalam bentuk dokumen sehingga dapat mempermudah penggunaan"</i></span><br />
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<b>BUKU BESAR DAN NERACA SALDO<o:p></o:p></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1.5in; text-align: center; text-indent: -75pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b>A. </b><b>PENDAHULUAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Bukti pencatatan pertama – tama akan dicatat dalam sebuah buku yang dinamakan jurnal. Catatan dalam jurnal tersebut secara kronologis dipindahkkan ke rekening buku besar. Setelah akhir periode akuntansi maka saldo rekening – rekening buku besar tersebut disusun ke dalam suatu daftar yang dinamakan neraca saldo. Neraca saldo disini berfungsi sebagai alat pengontrol catatan dalam rekening buku besar.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="SV">B. BUKU BESAR<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="SV">1. Pengertian Buku Besar<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;"><span lang="SV">Setiap bukti transaksi yang sudah dibuatkan bukti pencatatannya ( bukti jurrnal ) akan dicatat dalam jurnal , selanjutnya secara kronologis dibukukan kedalam rekening. Kumpulan dari rekening tersebut dinamakan buku besar. Pencatatan dari jurnal ke rekening buku besar dinamakan posting.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="SV">2. Bentuk Rekening<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Ada beberapa bentuk rekening diantaranya :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i><span lang="SV">a. Rekening berbentuk T (T account )<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Bentuk ini berbentuk bentuk yang paling sederhana yang menyerupai huruf T. Bentuk ini mempunyai dua sisi yaitu sisi debit dan sisi kredit. Bentuknya adalah seagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Nama No<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><span style="height: 74px; left: -7px; position: relative; top: 4px; width: 574px; z-index: 1;"><img height="70" shapes="_x0000_s1026 _x0000_s1027" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image001.gif" width="574" /></span><span lang="SV"><o:p> </o:p></span></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><span lang="SV" style="font-size: 8pt;">( Sisi debet ) ( Sisi kredit )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 33pt;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; text-align: center;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">b. Rekening bentuk T disempurnakan ( bentuk dua kolom )<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Bentuk ini adalah merupakan penyempurnaan dari rekening bentuk T , dimana sisi debit maupun sisi kredit masing – masing dibagi menjadi kkolom tanggal, keterangan, ref ( referensi ) dan jumlah. </span>Bentuknya adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : No :<o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 25.6pt;" valign="top" width="34"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 64.9pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 28.6pt;" valign="top" width="38"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Jumlah<o:p></o:p></span></b></div></td> </tr>
<tr> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 25.6pt;" valign="top" width="34"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 64.9pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 28.6pt;" valign="top" width="38"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i>c. Rekening berbentuk tiga kolom<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Bentuknya adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : No :<o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 25.6pt;" valign="top" width="34"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">D / K<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 121.55pt;" valign="top" width="162"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> <td rowspan="2" style="border: medium none; padding: 0in 5.4pt; width: 16.65pt;" valign="top" width="22"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr style="page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 35.25pt;" valign="top" width="47"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 20.1pt;" valign="top" width="27"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 55.35pt;" valign="top" width="74"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 25.6pt;" valign="top" width="34"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 37.4pt;" valign="top" width="50"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 121.55pt;" valign="top" width="162"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="47"><br />
</td> <td style="border: medium none;" width="27"><br />
</td> <td style="border: medium none;" width="75"><br />
</td> <td style="border: medium none;" width="34"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="50"><br />
</td> <td style="border: medium none;" width="162"><br />
</td> <td style="border: medium none;" width="22"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Keterangan :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom tanggal unutk mencatat tanggal terjadinya transaksi.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom keterangan untuk mencatat keterangan/uraian yang terdapat dalam jurnal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom ref ( referensi) untuk mencatat nomor halamn jurnal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom debit untuk mencatat jumlah uang yang kita debit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom kredit untuk mencatat jumllah uang yang kita kredit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom D / K untuk mencatat macamnya saldo dari rekening yang bersangkutan. Jika rekening tersebut bersaldo debit maka ditulis D dan sebaliknya jika rekening tersebut bersaldo kredit ditulis K.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom saldo untuk mencatat jumlah saldodari rekening tersebut.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i>d. Rekening berbentuk empat kolom<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Bentuknya hampir sama dengan rekening berbentuk tiga kolom hanya bedanya dalam kolom saldo terbagi dua yaitu kolom debit dan kolom kredit. Bentuknya adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : No :</span></div><div align="center"><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 42.8pt;" valign="top" width="57"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 104.8pt;" valign="top" width="140"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 26.1pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td colspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 125.45pt;" valign="top" width="167"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="page-break-inside: avoid;"> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 63.75pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 61.7pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 27pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 15.8pt;" valign="top" width="21"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 104.8pt;" valign="top" width="140"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 26.1pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 63.75pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 61.7pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="36"><br />
</td> <td style="border: medium none;" width="21"><br />
</td> <td style="border: medium none;" width="140"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="100"><br />
</td> <td style="border: medium none;" width="85"><br />
</td> <td style="border: medium none;" width="82"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Keterangan :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom tanggal untuk mencatat tanggal terjadinya transaksi.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">-<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Kolom keterangan utnuk mencatat keterangan /uraian yang terdapat dalam jurnal..<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom ref ( referensi) untuk mencatat nomor halaman jurnal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom debit untuk mencatat jumlah uang yang kita debit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Kolom kredit untuk mencatat jumlah uang yang kita kredit.Kolom saldo untuk mencatat saldo dari rekening tersebut. Jika bersaldo debit dicatat pada kolom debit dan sebaliknya jika bersaldo kerdit dicatat pada kolom kredit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Pada umumnya perusahaan menggunakan rekenign yang berbentuk tiga kolom maupun empat kolom, karena kedua bentuk tersebut setiap saat dapat diketahui saldonya sehingga mempermudah pemeriksaan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="SV">3. Pencatatan Dalam Rekening Buku Besar.<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Langkah – langkah pencatatan dalam rekening besar adalah sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Mencatat saldo awal dari data neraca awal. Rekening yang ada di isi debit neraca dicatat sebagai saldo debit dan rekening yang ada diisi kredit neraca dicatat sebagai saldo kredit.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">b. </span><span lang="IT">Mencatat tanggal terjadinya transaksi yang diambilkan dari tanggal transaksi pada jurnal ke kolom tanggal rekening buku besar yang bersangkutan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Mencatat keterangan yang diambilkan dari keterangan/uraian dalam jurnal ke kolom keterangan pada rekening buku besar yang bersangkutan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="IT">d.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="IT">Mencatat jumlah debit dalam jurnal ke kolom debit rekening yang bersangkutan, dan mencatat jumlah kredit dalam jurnal ke kolom kredit yang bersangkutan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">e.<span style="font: 7pt "Times New Roman";"> </span>Mencatat nomor halaman jurnal ke kolom referensi (ref) rekening buku besar yang bersangkutan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">f.<span style="font: 7pt "Times New Roman";"> </span>Jika rekening dalam jurnal sudah dibukukan ke dalam rekening buku besar maka di kolom referensi jurnal dicatat nomor kode rekening yang bersangkutan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">g.<span style="font: 7pt "Times New Roman";"> </span>Jika digunakan rekening yang berbentuk tiga kolom atau empat kolom maka carilah saldonya dengan cara membandingkan antara jumlah saldo dengan pencatatan transaksi tersebut. Pencatatan debit akan menambah saldo debit atau mengurangi saldo kredit, sedangkan pencatatan kredit akan mengurangi debit atau menambah saldo kredit.</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Agar lebih jelasnya pencatatan dari jurnal ke rekening buku besar maka perhatikanlah bagan di bawah ini.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;"><span style="height: 446px; left: -44px; position: relative; top: 2px; width: 578px; z-index: 11;"><img height="444" shapes="_x0000_s1036 _x0000_s1037" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image002.gif" width="578" /></span><o:p> </o:p></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jurnal : Hal : 1<o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 140.25pt;" valign="top" width="187"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rekening/keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 100.75pt;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; padding: 0in 5.4pt; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="height: 328px; left: 0px; margin-left: 609px; margin-top: 31px; position: absolute; width: 2px; z-index: 38;"><img height="328" shapes="_x0000_s1063" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image003.gif" width="2" /></span><span style="height: 2px; left: 0px; margin-left: 561px; margin-top: 31px; position: absolute; width: 50px; z-index: 37;"><img height="2" shapes="_x0000_s1062" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image004.gif" width="50" /></span><span style="height: 32px; left: 0px; margin-left: 287px; margin-top: 39px; position: absolute; width: 12px; z-index: 33;"><img height="32" shapes="_x0000_s1058" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image005.gif" width="12" /></span><span style="height: 12px; left: 0px; margin-left: 253px; margin-top: 16px; position: absolute; width: 23px; z-index: 32;"><img height="12" shapes="_x0000_s1057" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image006.gif" width="23" /></span><span style="height: 89px; left: 0px; margin-left: 253px; margin-top: 21px; position: absolute; width: 2px; z-index: 31;"><img height="89" shapes="_x0000_s1056" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image007.gif" width="2" /></span><span style="height: 194px; left: 0px; margin-left: 589px; margin-top: 16px; position: absolute; width: 2px; z-index: 27;"><img height="194" shapes="_x0000_s1052" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image008.gif" width="2" /></span><span style="height: 2px; left: 0px; margin-left: 417px; margin-top: 16px; position: absolute; width: 174px; z-index: 26;"><img height="2" shapes="_x0000_s1051" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image009.gif" width="174" /></span><span style="height: 300px; left: 0px; margin-left: -35px; margin-top: 2px; position: absolute; width: 2px; z-index: 20;"><img height="300" shapes="_x0000_s1045" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image010.gif" width="2" /></span><span style="height: 2px; left: 0px; margin-left: -35px; margin-top: 2px; position: absolute; width: 31px; z-index: 19;"><img height="2" shapes="_x0000_s1044" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image011.gif" width="31" /></span><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Feb.<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 140.25pt;" valign="top" width="187"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT" style="font-size: 8pt;"> Modal Tuan Budi<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT" style="font-size: 8pt;">( setoran modal )<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">301<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 102.85pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 100.75pt;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div></td> </tr>
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</td> <td style="border: medium none;" width="36"><br />
</td> <td style="border: medium none;" width="187"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="137"><br />
</td> <td style="border: medium none;" width="134"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 297px; left: -25px; position: relative; top: 7px; width: 626px; z-index: 15;"> </span><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
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</td> <td width="156"><br />
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</td> <td align="left" rowspan="2" valign="top"><img height="290" shapes="_x0000_s1040 _x0000_s1041" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image012.gif" width="156" /></td> <td><br />
</td> <td align="left" valign="top"><img height="185" shapes="_x0000_s1059 _x0000_s1060" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image013.gif" width="309" /></td> </tr>
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</tbody></table></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 2px; left: 0px; margin-left: 253px; margin-top: 9px; position: absolute; width: 271px; z-index: 30;"><img height="2" shapes="_x0000_s1055" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image014.gif" width="271" /></span><span style="font-size: 8pt;">Nama : Kas No : 101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 119.45pt;" valign="top" width="159"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 13.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 60pt;" valign="top" width="80"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 59.45pt;" valign="top" width="79"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 13.5pt; page-break-inside: avoid;"> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; height: 13.5pt; padding: 0in 5.4pt; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Feb.<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Satuan modal<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 60pt;" valign="top" width="80"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp.500.000,00<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 59.45pt;" valign="top" width="79"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="58"><br />
</td> <td style="border: medium none;" width="36"><br />
</td> <td style="border: medium none;" width="125"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="84"><br />
</td> <td style="border: medium none;" width="79"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 31px; left: -44px; position: relative; top: 11px; width: 636px; z-index: 22;"> </span><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr> <td height="0" width="0"><br />
</td> <td width="19"><br />
</td> <td width="156"><br />
</td> <td width="105"><br />
</td> <td width="57"><br />
</td> <td width="299"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td colspan="4"><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1053" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image015.gif" width="299" /></td> </tr>
<tr> <td height="4"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1047" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image016.gif" width="156" /></td> </tr>
<tr> <td height="10"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td align="left" colspan="3" valign="top"><img height="2" shapes="_x0000_s1049" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image017.gif" width="280" /></td> </tr>
</tbody></table><span style="height: 31px; left: -44px; position: relative; top: 11px; width: 636px; z-index: 22;"></span><span style="height: 22px; left: 0px; margin-left: 288px; margin-top: 3px; position: absolute; width: 12px; z-index: 29;"><img height="22" shapes="_x0000_s1054" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image018.gif" width="12" /></span><span style="height: 31px; left: 0px; margin-left: 229px; margin-top: 8px; position: absolute; width: 12px; z-index: 25;"><img height="31" shapes="_x0000_s1050" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image019.gif" width="12" /></span><span style="height: 22px; left: 0px; margin-left: 124px; margin-top: 8px; position: absolute; width: 12px; z-index: 23;"><img height="22" shapes="_x0000_s1048" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image018.gif" width="12" /></span><span style="font-size: 8pt;"><o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 2px; left: 0px; margin-left: 522px; margin-top: 5px; position: absolute; width: 79px; z-index: 36;"><img height="2" shapes="_x0000_s1061" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image020.gif" width="79" /></span><span style="font-size: 8pt;">Nama : Modal Tuan Budi No : 301<o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 70.85pt;" valign="top" width="94"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 119.45pt;" valign="top" width="159"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 13.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 60pt;" valign="top" width="80"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 59.45pt;" valign="top" width="79"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 13.5pt; page-break-inside: avoid;"> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; height: 13.5pt; padding: 0in 5.4pt; width: 43.5pt;" valign="top" width="58"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="position: relative; z-index: 21;"><span style="height: 12px; left: -35px; position: absolute; top: -1px; width: 32px;"><img height="12" shapes="_x0000_s1046" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image021.gif" width="32" /></span></span><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Feb.<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Satuan modal<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 500.000,00<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 60pt;" valign="top" width="80"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 13.5pt; padding: 0in 5.4pt; width: 59.45pt;" valign="top" width="79"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp.500.000,00<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="58"><br />
</td> <td style="border: medium none;" width="36"><br />
</td> <td style="border: medium none;" width="125"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="80"><br />
</td> <td style="border: medium none;" width="84"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 50px; left: -44px; position: relative; top: 4px; width: 655px; z-index: 13;"> </span><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr> <td height="0" width="0"><br />
</td> <td width="19"><br />
</td> <td width="156"><br />
</td> <td width="98"><br />
</td> <td width="7"><br />
</td> <td width="5"><br />
</td> <td width="137"><br />
</td> <td width="233"><br />
</td> </tr>
<tr> <td height="23"><br />
</td> <td colspan="3"><br />
</td> <td align="left" colspan="2" rowspan="3" valign="top"><img height="41" shapes="_x0000_s1039" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image022.gif" width="12" /></td> </tr>
<tr> <td height="2"><br />
</td> <td><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1042" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image016.gif" width="156" /></td> <td><br />
</td> <td><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1064" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image023.gif" width="233" /></td> </tr>
<tr> <td height="16"><br />
</td> </tr>
<tr> <td height="3"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td align="left" colspan="4" valign="top"><img height="2" shapes="_x0000_s1038" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image024.gif" width="280" /></td> </tr>
</tbody></table><span style="height: 50px; left: -44px; position: relative; top: 4px; width: 655px; z-index: 13;"></span><span style="height: 32px; left: 0px; margin-left: 373px; margin-top: 6px; position: absolute; width: 12px; z-index: 40;"><img height="32" shapes="_x0000_s1065" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image025.gif" width="12" /></span><span style="height: 32px; left: 0px; margin-left: 124px; margin-top: 6px; position: absolute; width: 12px; z-index: 18;"><img height="32" shapes="_x0000_s1043" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image005.gif" width="12" /></span><span style="font-size: 8pt;"><o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>CONTOH SOAL<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Perusahaan Angkutan Pinggir Kota yang bergerak dalam bidang jasa angkutan menunjukkan neraca per 1 Januari 1991 sebagai berikut:</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><b><span style="font-size: 8pt;">Perusahaan Angkutan Pinggir <st1:city st="on"><st1:place st="on">Kota</st1:place></st1:city><o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><span style="font-size: 8pt;">Neraca<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><span style="font-size: 8pt;">Per 1 Januari 1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center; text-indent: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="position: relative; z-index: 9;"><span style="height: 149px; left: 1px; position: absolute; top: -1px; width: 564px;"><img height="149" shapes="_x0000_s1034 _x0000_s1035" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image026.gif" width="564" /></span></span><b><span style="font-size: 8pt;"><o:p> </o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas Rp. 10.000.000,00 Utang usaha Rp. 15.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Piutang usaha Rp. 15.000.000,00 Modal budi Rp 62.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 50px; left: 0px; margin-left: 397px; margin-top: 4px; position: absolute; width: 70px; z-index: 8;"><img height="50" shapes="_x0000_s1033" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image027.gif" width="70" /></span><span style="height: 2px; left: 0px; margin-left: 340px; margin-top: 4px; position: absolute; width: 59px; z-index: 6;"><img height="2" shapes="_x0000_s1031" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image028.gif" width="59" /></span><span lang="IT" style="font-size: 8pt;">Perlengkapan Rp. 2.500.000,00 <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Kendaraan Rp. 50.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> <br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr> <td height="8" width="109"><br />
</td> <td width="89"><br />
</td> <td width="267"><br />
</td> <td width="78"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1028" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image029.gif" width="89" /></td> </tr>
<tr> <td height="20"><br />
</td> </tr>
<tr> <td height="2"><br />
</td> <td colspan="2"><br />
</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1032" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image030.gif" width="78" /></td> </tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;"> Jumlah aktiva Rp. 77.500.000,00 Jumlah pasivva Rp. 77.500.00,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> <br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr> <td height="4" width="107"><br />
</td> <td width="93"><br />
</td> <td width="243"><br />
</td> <td width="93"><br />
</td> </tr>
<tr> <td height="7"><br />
</td> <td align="left" valign="top"><img height="7" shapes="_x0000_s1029" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image031.gif" width="93" /></td> <td><br />
</td> <td align="left" valign="top"><img height="7" shapes="_x0000_s1030" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image031.gif" width="93" /></td> </tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Data Jurnal selama bulan Januari 1991 adalah berikut:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jurnal umum Halaman 4<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"> <td colspan="2" style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 187pt;" valign="top" width="249"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rekening/keterangan<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Ref.<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Debet<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Kredit<o:p></o:p></span></div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">5<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">10<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">15<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">25<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 187pt;" valign="top" width="249"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlengkapan <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(pembelian perlengkapan)<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Uang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(pembayaran utang)<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">Piutang usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT" style="font-size: 8pt;">(penerimaan piutang)<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Utang usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">(Pembelian kendaraan kredit)<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">103<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">201 <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">102<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">111<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">201 <o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div></td> </tr>
<tr style="height: 34.15pt; page-break-inside: avoid;"> <td colspan="4" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 34.15pt; padding: 0in 5.4pt; width: 276.55pt;" valign="top" width="369"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 34.15pt; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">22.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 34.15pt; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">22.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="249"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="112"><br />
</td> <td style="border: medium none;" width="109"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Dari data neraca dan jurnal tersebut diatas setelah di bukukan ke rekening buku besar terlihat sebagai berikut:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Kas No : 101<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Saldo<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Pembayaran Perlengkapan<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Pembayaran Utang<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Penerimaaan Piutang<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">V<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 8.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 3.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="88"><br />
</td> <td style="border: medium none;" width="60"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Piutang Usaha No : 102<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Saldo<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Penerimaan Piutang<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">V<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 5.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="88"><br />
</td> <td style="border: medium none;" width="60"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Perlengkapan No : 103<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 56.7pt;" valign="top" width="76"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Saldo<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Pembelian Perlengkapan<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">V<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 0.75in;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4.500.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 56.7pt;" valign="top" width="76"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="77"><br />
</td> <td style="border: medium none;" width="76"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Kendaraan No : 103<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Saldo<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Pembelian Kendaraan<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">V<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">55.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="88"><br />
</td> <td style="border: medium none;" width="60"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Utang Usaha No : 201<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Saldo<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Pembayaran Utang<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Pembelian Kendaraan<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">V<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15.000.000,00<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="63"><br />
</td> <td style="border: medium none;" width="85"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Nama : Modal Budi No : 301<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="height: 0.25in; page-break-inside: avoid;"> <td colspan="2" rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; height: 0.25in; padding: 0in 5.4pt; width: 61.5pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; height: 0.25in; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 18.75pt; padding: 0in 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 18.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 18.5pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 104.55pt;" valign="top" width="139"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Saldo<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 26.35pt;" valign="top" width="35"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 74.25pt;" valign="top" width="99"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 18.5pt; padding: 0in 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">62.000.000,00<o:p></o:p></span></div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="45"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="139"><br />
</td> <td style="border: medium none;" width="35"><br />
</td> <td style="border: medium none;" width="87"><br />
</td> <td style="border: medium none;" width="99"><br />
</td> <td style="border: medium none;" width="63"><br />
</td> <td style="border: medium none;" width="85"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>C. NERACA SALDO<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Keseimbangan antara jumlah debit dan jumlah kredit dalam rekenig buku besar harus diperiksa. Pemerikasaan keseimbangan sebaiknya dilakukan tiap – tiap akhir bulan. Alat yang digunakan untuk memeriksa atau mengontrol adalah neraca saldo. Neraca saldo dapat diartikan suatu data yang memuat daftar – daftar nomor, nama dan saldo dari masing – masing rekening buku besar. Sumber pencatatan neraca saldo diambilkan dari saldo – saldo rekening buku bear yang ada dalam perusahaan tersebut.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Jika perusahaan menggunakan bentuk rekening tiga kolom atau empat kolom maka penyusunan neraca saldo tinggal mencatat jumlah saldo dari masing – masing rekening yang terlihat dalam neraca saldo. Rekening yang bersaldo debit maka kita catat saldo tersebut pada kolom debit dan sebaliknya rekening yang bersaldo kredit kita catat saldo tersebut pada kolom kredit. Tapi bila perusahaan menggunakan bentuk rekening T ( T account ) atau rekening T account yang disempurnakan ( dua kolom ) maka penyusunan neraca saldo terlebih dahulu harus menghitung dari masing – masing rekening yang ada dalam perusahaan. Cara mencari saldonya dengan jalan menjumlahkan sisi debit dan menjumlahkan sisi kredit dari setiap rekening. Kemudian kita bandingkan antara jumlah debit dan jumlah kredit, jika jumlah debit lebih besar dari jumllah kredit maka selisihnya merupakan saldo debit. Sebaliknya jika jumlah kerdit lebih besar dari umlah debit maka selisihnya merupakan saldo kredit. Dalam neraca saldo jumlah debit akan sama besarnya dengan jumlah kredit. Bentuk neraca saldo adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">No<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 187.95pt;" valign="top" width="251"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 187.95pt;" valign="top" width="251"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><i>Keterangan :<o:p></o:p></i></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Kolom nomor untuk mencatat nomor kode rekening yang bersangkutan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Kolom nama rekening untuk mencatat nama – nama rekening yang ada dalam perusahaan tersebut.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">3.<span style="font: 7pt "Times New Roman";"> </span>Kolom debit untuk mencatat jumlah saldo uang dari rekening yang besaldo debit.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">4.<span style="font: 7pt "Times New Roman";"> </span>Kolom kredit untuk mencatat jumlah saldo uang dari rekening yang bersaldo kredit.</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Pada contoh rekeing buku besar Perusahaan Angkutan Pinggir Kota tersebut di atas jika dibuat neraca saldonya terlihat sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span lang="FI" style="font-size: 8pt;">Perusahaan Angkutan Pinggir Kota<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span lang="FI" style="font-size: 8pt;">Neraca Saldo<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Per 31 Januari 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">No<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 187.95pt;" valign="top" width="251"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 63.75pt; page-break-inside: avoid;"> <td rowspan="2" style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; height: 63.75pt; padding: 0in 5.4pt; width: 33.45pt;" valign="top" width="45"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">101<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">102<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">103<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">111<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">201<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">301<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td rowspan="2" style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 63.75pt; padding: 0in 5.4pt; width: 187.95pt;" valign="top" width="251"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Pitang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Perlengkapan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Utang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Modal Budi</span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 63.75pt; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 13.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 5.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 4.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 55.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 63.75pt; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 15.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 62.500.000,00<o:p></o:p></span></div></td> </tr>
<tr style="height: 18.75pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 18.75pt; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 77.500.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 18.75pt; padding: 0in 5.4pt; width: 110.7pt;" valign="top" width="148"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Rp. 77.500.000,00<o:p></o:p></span></div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Dari contoh di atas terdapat beberapa rekening yang bersaldo debit dan ada beberapa rekening yang bersaldo kredit. Rekening kas tidak akan mungkin bersaldo kredit, oleh sebab itu rekening kas dikatakan bersaldo normal debit. Saldo normal setiap rekening sama dengan sisi penambahan dari rekening yang bersangkutan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Agar jelasnya di bawah ini adalah tabel saldo normal dari setiap rekening : </div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">No<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 224.4pt;" valign="top" width="299"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Nama Rekening<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 194.3pt;" valign="top" width="259"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Saldo Normal<o:p></o:p></span></b></div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">3.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">6.<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 224.4pt;" valign="top" width="299"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Harta<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Modal<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Prive<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 194.3pt;" valign="top" width="259"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Debet<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Kredit<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Debet<o:p></o:p></span></div></td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>SOAL – SOAL <o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>A. </b><b>SOAL TEORI<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Apakah yang dimaksud dengan buku besar ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan bentuk – bentuk rekening buku besar !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">3.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan kelemahan – kelemahannya jika kita menggunakan rekening buku besar yang berbentuk T account !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">4.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan langkah – langkah dalam posting !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">5.<span style="font: 7pt "Times New Roman";"> </span>Di sisi manakah saldo normal rekening harta, utang, modal, pendapatan dan beban !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">6.<span style="font: 7pt "Times New Roman";"> </span>Apakah yang dimaksud dengan neraca saldo ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">7.<span style="font: 7pt "Times New Roman";"> </span>Dari manakah sumber pencatatan neraca saldo ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>B.<span style="font: 7pt "Times New Roman";"> </span></b><b>SOAL LATIHAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Perusahaan Binatu Merah yang didirikan oleh Kasman pada tangggal 1 Febuari 1991 menunjukkan data jurnal sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="PT-BR" style="font-size: 8pt;">Jurnal Umum ( dalam rupiah ) Halaman : 001<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr> <td colspan="2" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 80.2pt;" valign="top" width="107"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 140.25pt;" valign="top" width="187"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Rekening/keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr> <td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0in 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Feb.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">”<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">‘’<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">“<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">3<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">7<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">8<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">9<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">11<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">14<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">17<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">18<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">20<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">22<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">23<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">26<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">27<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">28<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">28<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 140.25pt;" valign="top" width="187"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Modal Kasman<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban Sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Perlengkapan Kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Perlengkapan cuci<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Peralatan kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Peralatan cuci<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Utang Uasaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> </span><span lang="ES" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;">Piutang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="ES" style="font-size: 8pt;"> Pendapatan jasa cuci<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Peralatan binatu<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Perlengkapan binatu<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kendaraan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> </span><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban Iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Pendapatan jasa binatu<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Utang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Tanah<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Prive Kasman<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Pendapatan jasa cuci<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Perlengkapan kantor<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Wesel bayar<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> Piutang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;">Beban lain –lain<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI" style="font-size: 8pt;"> </span><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Piutang Usaha<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Pendapatan jasa binatu<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban listrik<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Beban Telepon<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;"> </span><span style="font-size: 8pt;">Kas<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">6.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">400.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">100.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">100.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">6.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">125.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">2.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div></td> </tr>
<tr style="page-break-inside: avoid;"> <td colspan="4" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0in 5.4pt; width: 248.5pt;" valign="top" width="331"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; padding: 0in 5.4pt; width: 93.5pt;" valign="top" width="125"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13.590.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">13.590.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr height="0"> <td style="border: medium none;" width="70"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="187"><br />
</td> <td style="border: medium none;" width="37"><br />
</td> <td style="border: medium none;" width="125"><br />
</td> <td style="border: medium none;" width="134"><br />
</td> </tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Dafttar rekening buku besar yang disediakan oleh perusahaan Binatu Murah adalah sebagai berikut:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">101. Kas 202. Wesel bayar<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">102. Piutang usaha 301. Modal Kasman<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">103 Perlengkapan cuci 302. Prive Kasman<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">104. Perlengkapan binatu 401. Pendapatan jasa cuci<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">105. Perlengkapan kantor 402. Pendapatan jasa binatu<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">111. Tanah 501. Beban sewa<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">112. Peralatan kantor 502. Beban gajih<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">113. Peralatan binatu 503. Beban iklan<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">114. Peralatan cuci 504. Beban listrik<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">115. Kendaraan 505. Beban telepon<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">201. Utang usaha 506. Beban lain-lain<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Dari data jurnal tersebut di atas maka:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">1. </span><span lang="SV">Bukukanlah (posting) ke dalam buku besar.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="ES">2.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="ES">Susunlah neraca saldonya pada tangggal 28 Februari 1991.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="ES">2. Data Perusahaan Ekspedisi Lancar memperlihatkan rekening-rekening beserta saldonya pada tanggal 1 Maret 1991 sebagai berikut:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">101. Kas Rp. 2.650.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">102. Piutang usaha Rp. 3.840.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">103. Perlengkapan kantor Rp. 900.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">111. Tanah Rp. 10.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">112. Gedung Rp. 6.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">113. Akumulasi penyusutan gedung Rp. 1.625.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">114. Peralatan kantor Rp. 5.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">115. Akumulasi penyusutan peralatan kantor Rp. 1.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">116. Kendaraan Rp.140.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">117. Akumulasi penyusutan kendaraan Rp. </span><span lang="IT">28.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">201. Utang usaha Rp. 6.300.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">301. Modal Risti Rp. 94.190.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">302. Prive Risti Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">401. Pendapatan ekspidisi Rp. 43.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">501. Beban gajih Rp. 4.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">502. Beban sewa Rp. 450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">503. Beban perlengkapan kantor Rp. -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">504. Beban penyusutan gedung Rp. -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="IT">505. Beban penyusutan peralatan kantor Rp. -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">506. Beban penyusutan kendaraan Rp. -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">507. Beban servis kendaraan Rp.. -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">508. Beban lain-lain Rp. 225.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Selama bulan Maret 1991 terjadi transakllsi-transaksi sebagai berikut:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -102.85pt;"><span lang="FI">Maret 1 : Di beli perlengkapan kantor dari toko Merdeka sebesar Rp. 250.000,00 di bayar tunai Rp. 200.000,00 sisanya bulan depan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -102.85pt;"><span lang="FI"> 3 : Di terima tagihan dari PT. Mega Jaya sebesar Rp. 150.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">6 : Di bayar iuran keamanan lingkungan untuk bulan Maret 1991 sebesar Rp. 50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">7 : Di bayar biaya servis kendaraan pada bengkel Agung Jaya Rp. 875.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">9 : Dibayar sewa parkir kendaraan untuk bulan Maret 1991 sebesar Rp. 225.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">10 : Di beli seperangkat komputer untuk keperluan kantor dari PT. IBM dengan kredit seharga Rp. 3.000.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">12 : Di bayar utang kepada toko Cempaka Motor sebesar Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">15 : Di terima uang jasa mengangkut barang dari langganan sebesar Rp. 2.745.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">16 : Risti mengambil uang tunai dari perusahaan untuk keperluan pribadi sebesar Rp. </span><span lang="NO-BOK">250.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="NO-BOK">18 : Di bayar uang makan sopir untuk pertengahan bulan pertama Rp. 180.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="NO-BOK">20 : Di bayar gajih karyawan untuk pertengahan bulan pertama Rp. 500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="NO-BOK">23 : Di terima uang jasa anggkutan sebesar Rp. </span><span lang="FI">1.500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="FI">24 : Di selesaikan pekerjaan angkut untuk PT. </span><span lang="SV">Melati seharga Rp. 4.500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="SV">26 : Di beli sebidang tanah untuk perluasan kantor seharga Rp. </span><span lang="IT">5.000.000,00 di bayar tunai Rp. 2.000.000,00 sisanya di angsur lima kali.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="IT">28 : Di bayar uang makan sopir untuk akhir bulan sebesar Rp. 180.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><span lang="IT">30 : Di bayar gaji karyawan sebesar Rp. 500.000,00.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 102.85pt; text-indent: -56.1pt;"><i><span lang="IT"> Pertanyaan:<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 65.45pt; text-indent: -0.25in;"><span lang="NO-BOK">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="NO-BOK">Buatlah jurnal umum untuk transaksi-transaksi yang tejadi selama bulan Maret 1991.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 65.45pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Bukukanlah jurnal tersebut ke dalam rekening buku beesar.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 65.45pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Susunlah neraca saldonya pada tanggal 31 Maret 1991.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 65.45pt;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">3. Berdasarkan neraca dan jurnal berikut ini, susunlah:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 28.05pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Buku besar</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 28.05pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Neraca saldo</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 28.05pt;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Neraca<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Per 1 Januari 1991<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="position: relative; z-index: 45;"><span style="height: 130px; left: 1px; position: absolute; top: -4px; width: 564px;"><img height="130" shapes="_x0000_s1070 _x0000_s1071" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image032.gif" width="564" /></span></span><span style="font-size: 8pt;"><o:p> </o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
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<div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">101 Kas Rp. 1.525.000,00 201 Utang usaha Rp. 800.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">102 Piutang usaha Rp. 750.000,00 301 Modal Yasin Rp. 2.475.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">121 Peralatan kantor Rp. 1.000.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</td> <td align="left" valign="top"><img height="2" shapes="_x0000_s1068" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image033.gif" width="78" /></td> </tr>
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<div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> <o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="height: 7px; margin-left: 462px; margin-top: 21px; position: absolute; width: 84px; z-index: 42;"><img height="7" shapes="_x0000_s1067" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image034.gif" width="84" /></span><span lang="SV" style="font-size: 8pt;"> Rp. 3.275.000,00</span><span style="height: 7px; margin-left: 145px; margin-top: 20px; position: absolute; width: 84px; z-index: 41;"><img height="7" shapes="_x0000_s1066" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtml1/01/clip_image035.gif" width="84" /></span><span lang="SV" style="font-size: 8pt;"> Rp. </span><span style="font-size: 8pt;">3.275.000,00 <o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Jurnal Halaman : 03<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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<tr> <td colspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: double solid none; border-width: 4.5pt 1pt medium; padding: 0in 5.4pt; width: 83.2pt;" valign="top" width="111"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Tanggal<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: double solid none none; border-width: 4.5pt 1pt medium medium; padding: 0in 5.4pt; width: 24.6pt;" valign="top" width="33"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Ref<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 121.55pt;" valign="top" width="162"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Debet<o:p></o:p></span></b></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 119.5pt;" valign="top" width="159"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Kredit<o:p></o:p></span></b></div></td> </tr>
<tr style="height: 179.25pt; page-break-inside: avoid;"> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color; border-style: solid solid none; border-width: 1pt 1pt medium; height: 179.25pt; padding: 0in 5.4pt; width: 61.4pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Jan.<o:p></o:p></span></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 179.25pt; padding: 0in 5.4pt; width: 21.8pt;" valign="top" width="29"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">4.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">8.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">10.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">15.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">19.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">22.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">25.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">30.<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 179.25pt; padding: 0in 5.4pt; width: 88.55pt;" valign="top" width="118"><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Utang Usaha<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Perlengkapan kantor<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Peralatan Kantor<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Utang Usaha<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Piutang Usaha<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Pendapatan Jasa<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Uatang Usaha<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Piutang Usaha<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Pendapatan Jasa<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Prive Yasin<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;">Beban Gaji<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV" style="font-size: 8pt;"> Kas<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span style="font-size: 8pt;">Jumlah<o:p></o:p></span></div></td> <td rowspan="2" style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; height: 179.25pt; padding: 0in 5.4pt; width: 24.6pt;" valign="top" width="33"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 179.25pt; padding: 0in 5.4pt; width: 121.55pt;" valign="top" width="162"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> <o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">1.150.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 900.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 800.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 600.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;"> 350.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td> <td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; height: 179.25pt; padding: 0in 5.4pt; width: 119.5pt;" valign="top" width="159"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">300.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> 1.000.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">900.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">800.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">600.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">350.000,00<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div></td> </tr>
<tr style="height: 13.5pt; page-break-inside: avoid;"> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 121.55pt;" valign="top" width="162"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5..3000.000,00<o:p></o:p></span></div></td> <td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 4.5pt medium; height: 13.5pt; padding: 0in 5.4pt; width: 119.5pt;" valign="top" width="159"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">5..300.000,00<o:p></o:p></span></div></td> </tr>
</tbody></table></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
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</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;">4. Servis dan TV “ CERIA “ mempunyai daftar rekening dan saldonya pada tanggal 1 Juli 1991 sebagai berikut :</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">101 Kas Rp. 2.545.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">102 Piutang Usaha Rp. 800.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">103 Perlengkapan Rp. 225.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">121 Peralatan servis Rp. 600.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">122 Akumulasi penyusutan Rp. 240.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">201 Utang Usaha Rp. 500.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">301 Modal Marjuki Rp. 2.660.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">302 Prive Marjuki Rp. 150.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="SV">401 Pendapatan Jasa Rp. 1.950.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI">402 Pendapatan Komisi Rp. –<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI">501 Beban Gaji Rp. 750.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI">502 Beban Sewa Rp. –<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI">503 Beban Iklan Rp. 250.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="FI">Selama bulan Juli 1991 terjadi transaksi – transaksi berikut ini :<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT">2 Juli Diterima pendapatan jasa Rp. 450.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT">5 Juli Dibeli perlengkapan Rp. 400.000,00 secara kredit<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: left;"><span lang="IT">9 Juli Dibayar utang kepada Toko Aneka Rp. 300.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">12 Juli Dibeli peralatan servis Rp. 700.000,00 di antaranya Rp. 100.00,00 dibayar tunai sisanya kredit<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">15 Juli Marjuki mengambil uang tunai Rp. 200.000,00 untuk keperluan rumah tangga<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">18 Juli Dibayar iklan pada harian Media Rp. 150.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">20 Juli Diterima pelunasan tagihan dari M. Yakub Rp. 600.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">25 Juli Diterima komisi atas penjualan TV Rp. 50.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">27 Juli Dibayar sewa ruangan Rp. 500.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">28 Juli Diterima pendapatan jasa Rp. 650.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><span lang="IT">30 Juli Dibayar Gaji karyawan untuk bulan Juli Rp. 300.000,00<o:p></o:p></span></div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;">Diminta :</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 74.8pt; text-align: left; text-indent: -74.8pt;"><br />
</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: left; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Buatlah jurnal umum untuk transaksi – transaksi tersebut</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: left; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Susunlah buku besar</div><div align="left" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-align: left; text-indent: -0.25in;">c. Susunlah Neraca Saldo pada tanggal 31 Juli 1991.</div><br />
<span style="font-size: small;"><i>sumber: akuntansi2.multiply.com, trimakasih</i></span><br />
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</span>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-313755825069490642010-07-24T09:39:00.000-07:002010-07-30T06:39:01.679-07:00LAPORAN KEUANGAN<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><a href="http://www.google.co.id/imgres?imgurl=http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg&imgrefurl=http://www.putraindomandiri.com/&usg=__SBhk1qoy8dZw76Mk0zp2aTeGotI=&h=400&w=400&sz=22&hl=id&start=10&sig2=Susy7_t6fshI_HxBkgC6iA&um=1&itbs=1&tbnid=gkUbff2t4sCHVM:&tbnh=124&tbnw=124&prev=/images%3Fq%3Daccounting%26um%3D1%26hl%3Did%26client%3Dfirefox-a%26sa%3DX%26rls%3Dorg.mozilla:en-US:official%26tbs%3Disch:1&ei=RdNSTLnGJovIvQOF6pAZ" id="apf9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img height="124" id="ipfgkUbff2t4sCHVM:" src="http://t3.gstatic.com/images?q=tbn:gkUbff2t4sCHVM:http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg" style="border: 1px solid rgb(204, 204, 204); padding: 1px; vertical-align: bottom;" width="124" /></a><b> Silakan download Materi <a href="http://www.ziddu.com/download/10868531/LAPORANKEUANGAN.doc.html">LAPORAN KEUANGAN.doc</a>, click <a href="http://www.ziddu.com/download/10868531/LAPORANKEUANGAN.doc.html">DISINI</a> untuk mempermudah karena blog ini mengalami masalah untuk menampilkan tabel. </b><br />
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<b>A.<span style="font: 7pt "Times New Roman";"> </span></b><b>PENDAHULUAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.25in;">Laporan keuangan adalah laporan yang di rancang untuk para pembuat keputusan baik di dalam maupun diluar perusahaan mengenai posisi keuangan dan hasil usaha perusahaan. Menurut Prinsip Akuntansi Indonesia (PAI) tahun 1984 yang di keluarkan Ikatan Akuntan Indonesia (IAI) menyebutkan bahwa laporan keuangan meliputi neraca , perhitungan rugi/laba dan catatan atas laporan keuangan . Untuk lebih dapat menggambarkan cara jelas sifat dan perkembangan perubahan yang di alami perusahaan dari waktu ke waktu, sangat dianjurkan agar perusahaan menyusunlaporan keuangan komparatif, setidaknya untuk duaa tahun terakhir.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.25in;">Hasil akhir dari suatu proses akuntansi adalah berupa laporan keuangan. Setiap perusahaan pada periode akhir akuntansi harus menyusun laporan keuangan, baik untuk kepentingan intern maupun ekstern.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.25in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><b>B. SYARAT – SYARAT LAPORAN KEUANGAN <o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Syarat laporan keuangan laporan yang baik harus memenuhi kriterua sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Relevan artinya bahwa informasi yang dijadikan harus ada hubungan dengan pihak-pihak yang memerlukan untuk mengambil keputusan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Dapat dimengerti artinya bahwa laporan keuangan yang disusun berdasarkan secara jelas dan mudah difahami oleh para pemakainya.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">3.<span style="font: 7pt "Times New Roman";"> </span>Daya uji artinya bahwa laporan keuangan yang disusun berdasarkan konsep-konsep dasar akuntansidan prinsip-prinsip akuntansi yang dianut, sehingga dapat diuji kebenarannya oleh pihak lain.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">4.<span style="font: 7pt "Times New Roman";"> </span>Netral artinya bahwa laporan keuangan yang disajikan bersifat umum, objektif dan tidak memihak pada kepentingan pemakai tertentu.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">5.<span style="font: 7pt "Times New Roman";"> </span>Tepat waktu artinya bahwa laporan keuangan harus di sajikan tepat pada waktunya .</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">6.<span style="font: 7pt "Times New Roman";"> </span>Daya banding artinya bahwa perbandingan laporan keuangan dapat diadakan baik antara laporan perusahaan dalam tahun tertentu dengan tahun sebelumnya atau laporan keuangan perusahaan tertentu dengan perusahaan lain pada tahun yang sama.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">7.<span style="font: 7pt "Times New Roman";"> </span>Lengkap artinya bahwa laporan keuangan yang disusun harus memenuhi syarat-syarat tersebut diatas dan tidak menyesatkan pembaca.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>C. LAPORAN RUGI – LABA<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Laporan rugi-laba adalah suatu laporan yang memberikan informasi keberhasilan yang di capai atau kegagalan yang menimpa suatu perusahaan di dalam menjalankan usahanya dalam jangka waktu (periode) tertentu yang dinilai atau diukur dengan jumlah satuan uang. Rugi atau laba perusahaan dapat dihitung dengan perbandingan antara jumlah pendapatan dan jumlah beban selama satu periode akuntansi. Jika jumlah pendapatan lebih besar dibandingkan jumlah beban maka perusahaan tersebut mendapatkan laba. Sebaiknya jumlah pendapatan lebih kecil dibandingkan jumlah beban maka perusahaan tersebut menderita kerugian..</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 0.5in;">Dalam menyusun laporan rugi laba perlu diperhatikan judul; laporan, yang memuat nama perusahaan, nama lapopran dan periode laporan tersebut dengan penulisan secara berturut-turut menjadi tiga baris. Contoh:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>RETNO BEAUTY SALON<o:p></o:p></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>LAPORAN RUGI-LABA<o:p></o:p></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b>UNTUK PERIODE YANG BERAKHIRAN 31 DESEMBAR 1990<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Adapun unsur – unsur dari laporan rugi-laba adalah sebagai berikut:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b>1.<span style="font: 7pt "Times New Roman";"> </span></b><b>Pendapatan<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Pendapatan perusahaan selama satu periode akuntansi ini harus kita rinci, mana yang termasuk pendapatan yang merupakan usaha pokok (pendapatan operasional) dan mana yang merupakan pendapatan diluar usaha pokok (pendapatan non operasional).</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><b>2. Beban<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"> Demikian juga beban yang dikeluarkan oleh perusahaan selama satu periode akuntansi harus kita perinci mana yang termasuk beban operasional yaitu beban yang dikeluarkan untuk membiayai kegiatan usaha pokok perusahaan, dan beban non operasional yaitu beban yang di krluarkan untuk membiayai kegiatan diluar usaha pokok perusahan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><b>3. Saldo rugi-laba<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"> Saldo rugi-laba itu kita peroleh dengan jalan membandingkan antara jumlah rincian pendapatan danjumlah rincian tersebut diatas.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;">Bentuk la[<st1:place st="on"><st1:city st="on">oran</st1:city></st1:place> rugi-laba dapat dibuat dalam dua bentuk yaitu:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;">a. <i>Laporan rugi-laba berbentuk singel step<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"> Bentuk ini juga disebut bentuk langsung yaitu bentuk laporan rugi-laba yang menggabungkan semua unsur pendapatan menjadi satu kelompok dan semua beban menjadi satu kelompok. Cara menyusunnya adalah bagian pertama adalah perincian pendapatan baik pendapatan operasional maupun pendapatan non oiperasional. Kemudian bagian kedua merupakan perincian beban baik beban operasional maupun beban non operasional. Setelah itu bagian ketiga adalah saldo rugi-laba yang merupakan selisih antara juml;ah perincian pendapatan dan jumlah perincian beban.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;">b. <i>Laporan rugi-laba berbentuk multiple step</i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"> Bentuk ini juga disebut bentuk bertahap yaitu bentuk laporan rugi-laba yang unsur pendapatan maupun beban dipisahkan atas dasar operasional dan usaha non operasional dan usaha non operasional. Cara penyusunannya adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"> Bagian pertama adalah perincian pendapatan operasional, kemudian bagian kedua adalah perincian beban operasional. Bagian keempat untuk memerinci pendpatan maupun beban non oprasoinl, kemudian bagian terakhir untuk mencari saldo rugi – laba bersih.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Dalam menyusun laporan rugi – laba sebaiknya unsus beban disusun secara urut dari jumlah terbesar ke jumlah terkecil kecuali unutk beban serba – serbi atau beba lain – lain.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><i>Contoh soal :<o:p></o:p></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Di bawah ini daftar rekening nomnal sebuah perusahaan Bengkel Mobil Anugerah pada tanggal 31 Desember 1991.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban gaji Rp. 3.500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Pendapatan servis Rp. 6.450.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban perlengkapan bengkel Rp. 2.330.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban administrasi bank Rp. 156.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Pendapatan cat duco Rp. 7.200.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Beban Penyususutan bengkel Rp. 1.500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Pendapatan bunga Rp. 1.345.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Beban perlengkapan kantor Rp. </span><span lang="FI">845.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Beban penyusutan peralatan kantor Rp. 1.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Beban lain-lain Rp. 450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Dari data tersebut di atas jika dibuat perhitungan rugi-laba dengan menggunakan bentuk singel step maupun multiple step terlihat sebagai berikut:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Bentuk single step.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 272.1pt;"><br />
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</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><b><span style="font-size: 11pt;">BENGKEL MOBIL ANUGERAH<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 10pt;">Perhitungan Rugi – Laba<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 10pt;">Untuk periode yang berakhir 31 Desember 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 9px; left: -6px; position: relative; top: 7px; width: 588px; z-index: 251629568;"><img height="2" shapes="_x0000_s1030" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="588" /></span><span lang="NO-BOK" style="font-size: 10pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Pendapatan :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">- </span><span lang="NO-BOK"> </span><span lang="NO-BOK" style="font-size: 10pt;">Pendapatan cat duko Rp. 7.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">- Pendapatan servis Rp. 6.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">- Pendapatan bunga Rp. 1.345.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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</td><td><img height="2" shapes="_x0000_s1026" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image002.gif" width="98" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Jumlah pendapatan Rp. 14.995.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Beban :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">- Beban gaji Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">- Beban perlengkapan bengkel Rp. 2.330.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">- Beban penyusutan peralatan kantor Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">- Beban penyusutan kantor Rp. 1.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">- Beban perlengkapan kantor Rp. 845.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">- Beban administrasi Bank Rp. 156.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">- Beban lain – lain Rp. 450.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="1" width="245"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1027" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image003.gif" width="98" /></td></tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">Jumlah beban Rp. 9.981.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="3" width="432"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1028" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image003.gif" width="98" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="SV" style="font-size: 10pt;">Laba bersih Rp. </span><span style="font-size: 10pt;">5.014.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="1" width="433"><br />
</td></tr>
<tr><td><br />
</td><td><img height="7" shapes="_x0000_s1029" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image004.gif" width="103" /></td></tr>
</tbody></table></div></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;">2. Bentuk Multiple Step</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -18.7pt;"><br />
</div><div style="border: 1pt solid windowtext; padding: 1pt 4pt;"><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><b><span style="font-size: 11pt;">BENGKEL MOBIL ANUGERAH<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 10pt;">Perhitungan Rugi – Laba<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 10pt;">Untuk periode yang berakhir 31 Desember 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 9px; left: -6px; position: relative; top: 7px; width: 588px; z-index: 251635712;"><img height="2" shapes="_x0000_s1036" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image005.gif" width="588" /></span><span style="font-size: 10pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">Pendapatan operasional :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Pendapatan cat duco Rp. 7.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Pendapatan servis Rp. 6.450.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="1" width="445"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1031" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image006.gif" width="98" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">Jumlah pendapatran operasional Rp.13.650.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">Beban operasional:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Beban gajih Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Beban perlengkapan bengkel Rp. 2.330.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Beban penyusutan peralatan bengkel Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="font-size: 10pt;">-Beban penyusutan peralatan kantor Rp. </span><span lang="FI" style="font-size: 10pt;">1.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="FI" style="font-size: 10pt;">-Beban peralatan kantor Rp. 845.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="FI" style="font-size: 10pt;">-Beban lain-lain Rp. </span><span lang="ES" style="font-size: 10pt;">450.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="3" width="225"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1032" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image003.gif" width="98" /></td></tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">Jumlah beban operasional Rp. 9.825.000,00 -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="position: relative; z-index: 251632640;"><span style="height: 2px; left: 436px; position: absolute; top: -1px; width: 98px;"><img height="2" shapes="_x0000_s1033" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image007.gif" width="98" /></span></span><span lang="ES" style="font-size: 10pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">Laba operasional Rp. 3.825.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">Pendapatan /beban non operasional:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">-Pendapatan bunga Rp. 1.345.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">-Beban administrasi bank Rp. 156.000,00 -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 2px; left: 0px; margin-left: 436px; margin-top: 23px; position: absolute; width: 98px; z-index: 251633664;"><img height="2" shapes="_x0000_s1034" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image007.gif" width="98" /></span><span lang="ES" style="font-size: 10pt;">Laba non operasional Rp. 1.189.000,00 + <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 7px; left: 0px; margin-left: 433px; margin-top: 23px; position: absolute; width: 113px; z-index: 251634688;"><img height="7" shapes="_x0000_s1035" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image008.gif" width="113" /></span><span lang="ES" style="font-size: 10pt;">Laba bersih sebelum pajak Rp. </span><span style="font-size: 10pt;">5.014.000,00 <o:p></o:p></span></div></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 1in; text-indent: -1in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b>A.<span style="font: 7pt "Times New Roman";"> </span></b><b>LAPORAN PERUBAHAN MODAL<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Laporan perubahan modal adalah suatu laporan atau informasi yang menggambarkan perubahan-peubahan atas modal yang terjadi pada suatu periode akuntansi.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Dalam laporan perubahan modal ini akan terlihat adanya perubahan dari modal awal menjadi modal akhir.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Adapun yang menjadi unsur-unsur laporan perubahan modal adalah:</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;">1. Modal awal yaitu modal yang di tanamkan pada awal periode akuntansi.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Rugi atau laba perusahaan dalam suatu periode akuntansi. Jika perusahaan mendapat laba, maka besarnya laba akan menambah modal awal. Sebaliknya jika perusahaan menderita rugi, maka besarnya rugi akan mengurangi modal awal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">3.<span style="font: 7pt "Times New Roman";"> </span>Setoran modal atau tambahan investasi yaitu penambahan investasi modal oleh pemilik selama periode akuntansi berjalan. Setoran modal ini akan akan menambah besarnya modal awal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">4.<span style="font: 7pt "Times New Roman";"> </span>Pengambilan pribadi pemilik yaitu pengambilan aktiva perusahaan untuk keperluan pribadi pemilik. Pengambilan pribadi ini akan mengurangi besarnya modal awal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Adapun bentuk laporan perusahaan modal adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div style="border: 1pt solid windowtext; padding: 1pt 4pt;"><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><b><span lang="SV" style="font-size: 10pt;">BENGKEL MOBIL ANUGERAH<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="SV" style="font-size: 10pt;">Perhitungan Rugi – Laba<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 10pt;">Untuk periode yang berakhir 31 Desember 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 10px; left: -6px; position: relative; top: 8px; width: 588px; z-index: 251640832;"><img height="2" shapes="_x0000_s1041" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="588" /></span><span lang="NO-BOK" style="font-size: 10pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Modal……………..per 1 Januari 1991 Rp. xxxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Setoran/tambahan investasi Rp. xxxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="2" width="400"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1037" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image009.gif" width="79" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;"> Rp. xxxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Rugi/laba Rp. xxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Prive……. Rp. xxxx +/-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="2" width="259"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1038" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image009.gif" width="79" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Penambahan/pengurangan modal Rp. xxxxxxx +/-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="2" width="400"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1039" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image010.gif" width="79" /></td></tr>
</tbody></table></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Modal…………..per 31 Desember 1991 Rp. xxxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="4" width="395"><br />
</td></tr>
<tr><td><br />
</td><td><img height="7" shapes="_x0000_s1040" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image011.gif" width="84" /></td></tr>
</tbody></table></div></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="NO-BOK">Untuk perusahaan yang berbentuk Perseron Terbatas ( PT) dinamakan laporan laba ditahan yang bentuknya sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div style="border: 1pt solid windowtext; padding: 1pt 4pt;"><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><b><span lang="NO-BOK" style="font-size: 10pt;">PT. ANJANGSANA<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 10pt;">Laporan Laba Ditahan<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 10pt;">Periode yang berakhir 31 Desemmber 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 7px; left: -6px; position: relative; top: 5px; width: 588px; z-index: 251644928;"><img height="2" shapes="_x0000_s1045" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image005.gif" width="588" /></span><span lang="NO-BOK"><o:p> </o:p></span></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Laba ditahan, 1 Januari 1991 Rp. xxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Laba bersih tahun 1991 Rp. xxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="NO-BOK" style="font-size: 10pt;">Deviden yang dibagikan tahun 1991 Rp. xxxx -<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 10pt;">Penambahan laba ditahan Rp. xxxxxx +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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</td><td><img height="2" shapes="_x0000_s1043" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image013.gif" width="89" /></td></tr>
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<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 7px; left: 0px; margin-left: 395px; margin-top: 19px; position: absolute; width: 93px; z-index: 251643904;"><img height="7" shapes="_x0000_s1044" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image014.gif" width="93" /></span><span lang="ES" style="font-size: 10pt;">Laba ditahan, 31 Desember 1991 Rp. xxxxxx<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span lang="ES">E. NERACA<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;"><span lang="ES">Neraca adalah laporan keuangan yang disusun secara sistematis yang menggambarkan posisi keuangan pada suatu saat tertentu yang terdiri aktiva, uatang dan modal. </span>Neraca dapat dibuat dalam dua bentuk yaitu :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b>1. </b><b>Neraca yang berbentuk rekening/skontro ( Account Form )<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-indent: 18.7pt;">Bentuk ini memepunyai dua belah sisi yaiut sisi debit dan sisi kredit. Sisi debit untuk merinci macamnya aktiva sedangkan sisi kredit unutk memerinci macamnya uatang dan modal. Perincian aktiva lancar dalam neraca disusun berdasaekan urutan likuiditas, ari yang paling lancar ke yang kurang lancar, sedangkan untuk aktiva tetap penyusunannya berdasarkan urutan kekekalannya, yaitu dari yang paling kekal ke yang kurang kekal. Perincian utang disusun berdasarkan jangka waktu pembayarannya yaitu dari yang berjangka oendek ke yang berajangka panjang.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><b><span lang="SV">2.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="SV">Neraca berbentuk laporan ( Report Form )<o:p></o:p></span></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt; text-indent: 0.25in;"><span lang="SV">Neraca bentuk ini susunan aktiva , uatng dan modal disusun berturut – turut dari atas ke bawah . Prinsip penyusunan aktiva, utang dan modal sama sepeti bentuk rekening.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Contoh soal :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Data rekening riil dari Biro Iklan Jaya pada tanggal 31 Desember 1991 terlihat sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Kas Rp 540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Tanah Rp. 8.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Gedung Rp. 9.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Kendaraan Rp. 15.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Piutang usaha Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Peralatan kantor Rp. 2.900.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV">Perlengkapan kantor Rp. </span><span lang="FI">800.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="FI">Akumulasi penyusutan peralatan kantor Rp. 3.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="FI">Utang usaha Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="FI">Akumulasi penyusutan peralatan kantor Rp. 1.160.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="FI">Wesel bayar Rp. </span><span lang="IT">1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="IT">Modal Adi Rp. 24.310.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="IT">Asuransi dibayar dimuka Rp. 480.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="IT">Utang hipotik Rp. 6.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="IT">Akumulasi penyusutan gedung Rp. 2.250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="IT">Dari data tersebut di atas jika dibuat neraca dengan bentuk rekening dan bentuk laporan maka terlihat sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a)<span style="font: 7pt "Times New Roman";"> </span>Neraca bentuk rekening</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
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<tr style="page-break-inside: avoid;"><td colspan="2" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 6.15in;" valign="top" width="590"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">BIRO IKLAN JAYA<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Neraca<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">Per 31 Desember 1991</span></b></div></td></tr>
<tr style="height: 153.4pt;"><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 153.4pt; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 7px; left: 0px; margin-left: 443px; margin-top: 332px; position: absolute; width: 84px; z-index: 251656192;"><img height="7" shapes="_x0000_s1056" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image011.gif" width="84" /></span><span style="height: 2px; left: 0px; margin-left: 445px; margin-top: 315px; position: absolute; width: 79px; z-index: 251655168;"><img height="2" shapes="_x0000_s1055" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image010.gif" width="79" /></span><span style="height: 2px; left: 0px; margin-left: 445px; margin-top: 152px; position: absolute; width: 79px; z-index: 251654144;"><img height="2" shapes="_x0000_s1054" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image015.gif" width="79" /></span><span style="height: 2px; left: 0px; margin-left: 445px; margin-top: 104px; position: absolute; width: 79px; z-index: 251653120;"><img height="2" shapes="_x0000_s1053" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image015.gif" width="79" /></span><span style="height: 2px; left: 0px; margin-left: 445px; margin-top: 36px; position: absolute; width: 79px; z-index: 251652096;"><img height="2" shapes="_x0000_s1052" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image016.gif" width="79" /></span><span style="height: 7px; left: 0px; margin-left: 170px; margin-top: 332px; position: absolute; width: 93px; z-index: 251651072;"><img height="7" shapes="_x0000_s1051" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image017.gif" width="93" /></span><span style="height: 2px; left: 0px; margin-left: 175px; margin-top: 308px; position: absolute; width: 88px; z-index: 251650048;"><img height="2" shapes="_x0000_s1050" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image018.gif" width="88" /></span><span style="height: 2px; left: 0px; margin-left: 81px; margin-top: 286px; position: absolute; width: 88px; z-index: 251649024;"><img height="2" shapes="_x0000_s1049" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image019.gif" width="88" /></span><span style="height: 2px; left: 0px; margin-left: 82px; margin-top: 223px; position: absolute; width: 88px; z-index: 251648000;"><img height="2" shapes="_x0000_s1048" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image012.gif" width="88" /></span><span style="height: 2px; left: 0px; margin-left: 81px; margin-top: 148px; position: absolute; width: 89px; z-index: 251646976;"><img height="2" shapes="_x0000_s1047" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image013.gif" width="89" /></span><span style="height: 2px; left: 0px; margin-left: 177px; margin-top: 63px; position: absolute; width: 88px; z-index: 251645952;"><img height="2" shapes="_x0000_s1046" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image020.gif" width="88" /></span><span style="font-size: 8pt;">Aktiva Lancar :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas Rp. 540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Piutang Usaha Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlengkapan Kantor Rp. 800.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Asuransi diibayar dimuka Rp. 480.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jumlah Aktiva Lancar Rp. 5.320.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Aktiva Tetap :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Tanah Rp. 8.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Gedung Rp.19.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Ak.Peny.Gdg. Rp. 2.250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Rp. 6.750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlt.Ktr. Rp. 2.900.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Akumulasi Peny. <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Peralatan Ktr. Rp. 1.160.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Rp. 1.740.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kendaraan Rp. 15.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Akumulasi Peny.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kendaraan Rp. 3.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Rp. 12.000.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jumlah aktiva Rp. 34.310.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 153.4pt; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang Jangka Pendek:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang Usaha Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><st1:place st="on"><st1:city st="on"><span style="font-size: 8pt;">Wesel</span></st1:city></st1:place><span style="font-size: 8pt;"> bayar Rp. 1.500.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Jumlah utang jangka pendek Rp. 4.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Utang jangka panjang:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Utang Hipotik Rp. 6.000.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Jumlah utang Rp. 10.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Modal Adi Rp. 24.310.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Jumlah utang dan modal Rp. 34.310.000,00 <o:p></o:p></span></div></td></tr>
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</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt; text-align: center;"><span style="position: relative; z-index: 251689984;"><span style="height: 636px; left: 568px; position: absolute; top: -11px; width: 2px;"><img height="636" shapes="_x0000_s1089" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image021.gif" width="2" /></span></span><span style="position: relative; z-index: 251688960;"><span style="height: 636px; left: -12px; position: absolute; top: -11px; width: 2px;"><img height="636" shapes="_x0000_s1088" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image021.gif" width="2" /></span></span><span style="position: relative; z-index: 251685888;"><span style="height: 2px; left: -6px; position: absolute; top: -11px; width: 578px;"><img height="2" shapes="_x0000_s1085" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image022.gif" width="578" /></span></span><b><span lang="SV" style="font-size: 8pt;">BIRO IKLAN JAYA<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt; text-align: center;"><span lang="SV" style="font-size: 8pt;">Neraca<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt; text-align: center;"><span lang="SV" style="font-size: 8pt;">Per 31 Desember 1991<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span style="height: 10px; left: -6px; position: relative; top: 8px; width: 578px; z-index: 251687936;"><img height="2" shapes="_x0000_s1087" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image023.gif" width="578" /></span><span lang="SV" style="font-size: 8pt;"><o:p> </o:p></span></div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><i><span lang="SV" style="font-size: 8pt;">Aktifa <o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><span lang="SV" style="font-size: 8pt;">Aktifva lancar:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Kas Rp.. 540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Piutang usaha Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Perlengkapan kantor Rp. 800.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Asuransai dibayar dimuka Rp. 480.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
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<tr><td height="5" width="462"><br />
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</td><td><img height="2" shapes="_x0000_s1057" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image024.gif" width="78" /></td></tr>
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;"> Jumlah aktiva lancar Rp. 5.320.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">Aktiva Tetap<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Tanah Rp. 8.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Gedung Rp. 9.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 185px; margin-top: 10px; position: absolute; width: 79px; z-index: 251658240;"><img height="2" shapes="_x0000_s1058" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image009.gif" width="79" /></span><span lang="SV" style="font-size: 8pt;">- Akumulasi peny gedung Rp. 2.250.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;"> Rp. 6.750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Peralatan kantor Rp. 2.900..000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 187px; margin-top: 14px; position: absolute; width: 79px; z-index: 251659264;"><img height="2" shapes="_x0000_s1059" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image009.gif" width="79" /></span><span lang="SV" style="font-size: 8pt;">- Akumulasi peny. perlt. ktr Rp. 1.160.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;"> </span><span lang="FI" style="font-size: 8pt;">Rp. 1.740.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="FI" style="font-size: 8pt;">- Kendaraan Rp.15.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 187px; margin-top: 13px; position: absolute; width: 79px; z-index: 251660288;"><img height="2" shapes="_x0000_s1060" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image010.gif" width="79" /></span><span lang="FI" style="font-size: 8pt;">- Akumulasi peny. kendaraan Rp. 3.000.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 11px; position: absolute; width: 78px; z-index: 251661312;"><img height="2" shapes="_x0000_s1061" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image024.gif" width="78" /></span><span lang="FI" style="font-size: 8pt;"> Rp.12.000.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="FI" style="font-size: 8pt;"> Jumlah aktiva tetap Rp. 28.990.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 469px; margin-top: 1px; position: absolute; width: 78px; z-index: 251662336;"><img height="2" shapes="_x0000_s1062" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image024.gif" width="78" /></span><span lang="FI" style="font-size: 8pt;"> <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 7px; left: 0px; margin-left: 462px; margin-top: 14px; position: absolute; width: 93px; z-index: 251663360;"><img height="7" shapes="_x0000_s1063" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image025.gif" width="93" /></span><span lang="FI" style="font-size: 8pt;"> Jumlah aktiva Rp. </span><span lang="SV" style="font-size: 8pt;">34.310.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><i><span lang="SV" style="font-size: 8pt;">Utang:<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">Utang jangka pendek :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Utang usaha Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">- Wesel bayar Rp. 1.500.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
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<tr><td height="4" width="321"><br />
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</td><td><img height="2" shapes="_x0000_s1064" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image010.gif" width="79" /></td></tr>
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;"> Jumlah utang jangka pendek Rp. 4.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;">Utang jangka panjang :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="height: 2px; left: 0px; margin-left: 322px; margin-top: 16px; position: absolute; width: 78px; z-index: 251665408;"><img height="2" shapes="_x0000_s1065" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image026.gif" width="78" /></span><span lang="SV" style="font-size: 8pt;">- Utang hipotik Rp. 6.000.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="SV" style="font-size: 8pt;"> </span><span lang="IT" style="font-size: 8pt;">Jumlah utang Rp. 10.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><i><span lang="IT" style="font-size: 8pt;">Modal :<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="IT" style="font-size: 8pt;">- Modal Adi Rp. 24.310.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><br />
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</td><td><img height="2" shapes="_x0000_s1066" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image026.gif" width="78" /></td></tr>
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span lang="IT" style="font-size: 8pt;"> </span><span lang="NL" style="font-size: 8pt;">Jumlah utang dan modal Rp. 34.310.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 9.35pt; text-indent: -9.35pt;"><span style="position: relative; z-index: 251667456;"><span style="height: 27px; left: -11px; position: absolute; top: -1px; width: 578px;"></span></span><br />
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</td><td align="left" colspan="3" valign="top"><img height="2" shapes="_x0000_s1086" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image028.gif" width="578" /></td></tr>
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<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="NL">Laporan keuangan yang bahas dalam bab ini adalah laporan keungan yang dibuat berdasarkan persamaan akuntansi. Untuk menggambarkan hubungan ketiga macam laporan keuangan dari conoth persamaan akuntansi Retno Beuty Salon jika kita buat laporan keuangannya yang terdiri dari :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Laporan rugi – laba</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Laporan perubahan modal</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Neraca</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
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</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV" style="font-size: 8pt;">Aktiva = Utang + Modal ( dalam rupiah ) <o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr><td style="border-color: windowtext; border-style: double solid solid; border-width: 4.5pt 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">No<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Kas<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Perl. salon<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Peralatan salon<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Ak. Peny. Peralatan Salon<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Utang Bank<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Modal Nona Retno<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: double solid solid none; border-width: 4.5pt 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">1.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.500.000,00 <o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (500,000,00) <o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (50.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Investasi modal awal<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban sewa<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">3.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (300.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">4.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.150.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> 500.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50..000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">5.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.650.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> 265.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> 265.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan jasa salon<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">6.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.915.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (50.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.715.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (50.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban pajak<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">7.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.865.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (300.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(300.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.665.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">8.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.565.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (25.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.665.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (25.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Prive Retno<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">9.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(20.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.640.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (20.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban perl. salon<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">10.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(25.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.620.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> (25.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">B.peny. perlt. salon<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.540.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(25.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">200.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.595.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 82.1pt;" valign="top" width="109"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Jika akhir periode akuntansi pada Retno Beauty Salon tanggal 31 Desember 1990 maka laporan keuangannya tampak sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">a)<span style="font: 7pt "Times New Roman";"> </span>Laporan Rugi – Laba</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div style="border: 1pt solid windowtext; padding: 1pt 4pt;"><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 8pt;">RETNO BEAUTY SALON<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 8pt;">Laporan Rugi – Laba<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 8pt;">Untuk Periode yang berakhir 31 Desember 1990<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 4px; left: -8px; position: relative; top: 2px; width: 588px; z-index: 251671552;"><img height="2" shapes="_x0000_s1071" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image001.gif" width="588" /></span><span lang="NO-BOK" style="font-size: 8pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><i><span lang="FI" style="font-size: 8pt;">Pendapatan<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="FI" style="font-size: 8pt;">- Pendapatan jasa salon Rp. 265.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><i><span lang="ES" style="font-size: 8pt;">Beban :<o:p></o:p></span></i></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 8pt;">- Beban sewa Rp. 50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 8pt;">- Beban upah Rp. 50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 8pt;">- Beban penyusutan peralatan salon Rp. 25.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="ES" style="font-size: 8pt;">- Beban perlengkapan salon Rp. 20.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="0" width="285"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1068" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image029.gif" width="69" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 2px; left: 0px; margin-left: 448px; margin-top: 15px; position: absolute; width: 79px; z-index: 251669504;"><img height="2" shapes="_x0000_s1069" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image009.gif" width="79" /></span><span lang="ES" style="font-size: 8pt;"> Jumlah beban Rp. 145.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="height: 7px; left: 0px; margin-left: 448px; margin-top: 12px; position: absolute; width: 74px; z-index: 251670528;"><img height="7" shapes="_x0000_s1070" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image030.gif" width="74" /></span><span lang="ES" style="font-size: 8pt;"> </span><span style="font-size: 8pt;">Laba bersih Rp. 120.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">b)<span style="font: 7pt "Times New Roman";"> </span>Laporan Perubahan Modal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div style="border: 1pt solid windowtext; padding: 1pt 4pt;"><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 8pt;">RETNO BEAUTY SALON<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="font-size: 8pt;">Laporan Perubahan Modal<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span lang="NO-BOK" style="font-size: 8pt;">Untuk periode yang berakhir 31 Desember 1990<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in; text-align: center;"><span style="height: 8px; left: -6px; position: relative; top: 6px; width: 588px; z-index: 251684864;"><img height="2" shapes="_x0000_s1084" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image005.gif" width="588" /></span><span lang="NO-BOK" style="font-size: 8pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-size: 8pt;">Modal Nona Retno, 1 Desember 1990 Rp. 2.950.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-size: 8pt;">Laba bersih Rp. 120..000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-size: 8pt;">Prive Retno Rp. 25.000,00 _<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="4" width="289"><br />
</td></tr>
<tr><td><br />
</td><td><img height="2" shapes="_x0000_s1072" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image031.gif" width="69" /></td></tr>
</tbody></table></div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-size: 8pt;">Penambahan Modal Rp. 95.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span style="position: relative; z-index: 251673600;"><span style="height: 2px; left: 453px; position: absolute; top: -1px; width: 70px;"><img height="2" shapes="_x0000_s1073" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image032.gif" width="70" /></span></span><span lang="IT" style="font-size: 8pt;"><o:p> </o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><span lang="IT" style="font-size: 8pt;">Modal Nona Retno, 31 Desember 1990 Rp. 2.595.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="border: medium none; line-height: normal; margin-left: 0in; padding: 0in;"><br />
<table align="left" cellpadding="0" cellspacing="0"><tbody>
<tr><td height="2" width="453"><br />
</td></tr>
<tr><td><br />
</td><td><img height="7" shapes="_x0000_s1074" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image033.gif" width="74" /></td></tr>
</tbody></table></div></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><br />
<div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">c)<span style="font: 7pt "Times New Roman";"> </span>Neraca</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr style="page-break-inside: avoid;"><td colspan="2" style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 6.15in;" valign="top" width="590"><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><b><span style="font-size: 8pt;">RETNO BEAUTY SALON<o:p></o:p></span></b></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><br />
</div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Neraca<o:p></o:p></span></div><div align="center" class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in; text-align: center;"><span style="font-size: 8pt;">Per 31 Desember 1991<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="height: 2px; left: 0px; margin-left: 456px; margin-top: 160px; position: absolute; width: 69px; z-index: 251682816;"><img height="2" shapes="_x0000_s1082" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image034.gif" width="69" /></span><span style="height: 98px; left: 0px; margin-left: 363px; margin-top: 64px; position: absolute; width: 94px; z-index: 251683840;"><img height="98" shapes="_x0000_s1083" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image035.gif" width="94" /></span><span style="height: 7px; left: 0px; margin-left: 460px; margin-top: 184px; position: absolute; width: 74px; z-index: 251681792;"><img height="7" shapes="_x0000_s1081" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image036.gif" width="74" /></span><span style="height: 2px; left: 0px; margin-left: 463px; margin-top: 64px; position: absolute; width: 69px; z-index: 251680768;"><img height="2" shapes="_x0000_s1080" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image031.gif" width="69" /></span><span style="height: 2px; left: 0px; margin-left: 297px; margin-top: 64px; position: absolute; width: 70px; z-index: 251679744;"><img height="2" shapes="_x0000_s1079" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image032.gif" width="70" /></span><span style="height: 7px; left: 0px; margin-left: 181px; margin-top: 184px; position: absolute; width: 74px; z-index: 251678720;"><img height="7" shapes="_x0000_s1078" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image037.gif" width="74" /></span><span style="height: 2px; left: 0px; margin-left: 182px; margin-top: 163px; position: absolute; width: 69px; z-index: 251677696;"><img height="2" shapes="_x0000_s1077" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image038.gif" width="69" /></span><span style="height: 2px; left: 0px; margin-left: 100px; margin-top: 138px; position: absolute; width: 69px; z-index: 251676672;"><img height="2" shapes="_x0000_s1076" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image039.gif" width="69" /></span><span style="height: 2px; left: 0px; margin-left: 178px; margin-top: 53px; position: absolute; width: 69px; z-index: 251675648;"><img height="2" shapes="_x0000_s1075" src="file:///C:/DOCUME%7E1/ADMINI%7E1/LOCALS%7E1/Temp/msohtmlclip1/01/clip_image039.gif" width="69" /></span><span style="font-size: 8pt;">Aktiva :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Aktiva Lancar<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Kas Rp. 2.540.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Perlengkapan salon Rp. 30.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jumlah aktiva lancar Rp. 2.570.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Aktiva Tetap ;<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Peralatan salon Rp. 250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Akumulasi peny.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Peralatan salon Rp. 25.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;"> Rp. 225.000,00 +<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Jumlah aktiva Rp. 2.795.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Utang Bank Rp. 200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Modal :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Modal Nona Retno Rp. 2.595.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="NL" style="font-size: 8pt;">Jumlah utang dan modal Rp. 2.795.000,00<o:p></o:p></span></div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b>SOAL – SOAL<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>A. </b><b>SOAL TEORI<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">1.<span style="font: 7pt "Times New Roman";"> </span>Apakah yang dimaksud laporan keuangan ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan syarat – syarat laporan keuangan yang baik !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="ES">3.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="ES">Sebutkan unsur – unsur laporan rugi laba !<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="ES">4.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="ES">Sebutkan unsur – unsur laporan perubahan modal !<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="ES">5.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="ES">Jelaskan perbedaan laporan rugi – laba yang berbentuk single step dan yang berbentuk multiple step !<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">6.<span style="font: 7pt "Times New Roman";"> </span>Sebutkan unsur – unsur neraca !</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">7.<span style="font: 7pt "Times New Roman";"> </span>Apakah perbedaaan neraca yang berbentuk rekening dan neraca yang berbentuk laporan ?</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;"><b>B. </b><b>SOAL LATIHAN<o:p></o:p></b></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">1. </span><span lang="FI">Persamaan akuntansi perusahaan Gaya Ria Tailor pada tanggal 31 Mei 1991 terlihat sebagai berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;"><tbody>
<tr><td style="border: 1pt solid windowtext; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">No<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Kas<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Perlengkapan Jahit<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Peralatan jahit dan obras<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Utang usaha<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Modal Ria<o:p></o:p></span></b></div></td><td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><b><span style="font-size: 8pt;">Keterangan<o:p></o:p></span></b></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">1.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">2.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">105.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(30.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(30.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">665.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">3.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">75.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">25.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">690.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan obras<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">4.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">690.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">150.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan jahit<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">5.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(20.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">840.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(20.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban listrik<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">6.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">230.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(40.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">820.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(40.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">7.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">190.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20..000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">780.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Pendapatan obras<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">8.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">210.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">60.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(30.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">800.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(30.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban perlengkapan jahit<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">9.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">210.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(50.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">770.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(50.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Prive Ria<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">10.<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">160.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(40.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">-<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">720.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">(40.000,00)<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">Beban gaji<o:p></o:p></span></div></td></tr>
<tr><td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 24.1pt;" valign="top" width="32"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 84.15pt;" valign="top" width="112"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">120.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">30.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">550.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">20.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span style="font-size: 8pt;">680.000,00<o:p></o:p></span></div></td><td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.4in;" valign="top" width="134"><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div></td></tr>
</tbody></table><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Pertanyaan :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Buatlah laporan keuangannya pada tanggsl 31 Mei 1991 yang terdiri dari :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">a)<span style="font: 7pt "Times New Roman";"> </span>Laporan rugi – laba</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">b)<span style="font: 7pt "Times New Roman";"> </span>Laporan perubahan modal</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">c)<span style="font: 7pt "Times New Roman";"> </span>Neraca</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">2.<span style="font: 7pt "Times New Roman";"> </span><span lang="SV">Dokter Gita Handayani mendirikan sebuah klinik bersalin dengan nama Klinik Bersalin Sejahtera. </span>Transaksi – transaksi yang terjadi selama bulan Juni 1991 adalah sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Juni 1 :Dokter Gita Handayani menyerahkan uang tunai sebesar Rp. 25.000.000,00 sebagai modal</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 93pt; text-indent: -0.25in;">2<span style="font: 7pt "Times New Roman";"> </span> : Dibayar sewa sebuah rumah untuk kegiatan praktek sebesar Rp. 1.500.000,00 setahun.</div><div class="MsoBodyTextIndent3" style="line-height: normal;"> 4 : Dibeli peralatanmedis sebesar Rp. 10.000.000,00 dari Agam Medical, dibayar tunai Rp. 2.000.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal;"> 6 : Dibeli perlengkappan medis dari Kimia Farma sebesar Rp. 4.000.000,00 tunai</div><div class="MsoBodyTextIndent3" style="line-height: normal;"> 7 : Dibayar biaya pemasangan iklan kepada harian Kompas sebesar Rp. 75.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 93pt; text-indent: -0.25in;"><span lang="NO-BOK">8<span style="font: 7pt "Times New Roman";"> </span></span> <span lang="NO-BOK">: Dibayar rekening listrik sebesar Rp. 135.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 10 : Dibayar rekening telepon sebesar Rp. 80.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 15 : Penerimaaan jaa medis sampai hari ini dihitung sebesar Rp. 450.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 18 : Dibayar biaya keamanan sebesar Rp. 75.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 23 : Dibayar biaya pemuatan iklan pada harian Pagi sebesar Rp. 50.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 25 : Dipinjam uang dari BRI sebesar Rp. 3.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 30 : Penerimaan jasa edis dari taggal 16 s/d 30 Juni sebesar Rp. 100.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal;"><span lang="NO-BOK"> 30 : Dibayar gaji para karyawan sebesar Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">Pertanyaan</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">a)<span style="font: 7pt "Times New Roman";"> </span>Buatlah persamaan akuntansi dengan perincian sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Harta : Kas, Perlengkapan medis, Sewa, dibayar dimuka, peralatan medis.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> Utang : Utang Bank, <st1:city st="on"><st1:place st="on">Wesel</st1:place></st1:city> bayar</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT"> Modal : Modal dr. Gita Handayani.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.25in; text-indent: -0.25in;">b)<span style="font: 7pt "Times New Roman";"> </span>Buatlah laporan keuangan pada tanggal 30 Juni 1991 yang terdiri dari :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Laporan rugi – laba</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Laporan perubahan modal</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">-<span style="font: 7pt "Times New Roman";"> </span>Neraca</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">3. Biro Jasa Ekajaya memperlihatkan rekening – rekenig beserta saldonya pada tanggal 31 Maret 1991 sebagai berikut :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 28.05pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Kas Rp. 8.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Bebaqn lain-lain Rp. 500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Piutang usaha Rp. 9.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="FI">Beban gajih Rp. </span><span lang="IT">5.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="IT">Sewa di bayar dimuka Rp. </span><span lang="NL">4.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="NL">Beban listrik dan telepon Rp. </span><span lang="SV">250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Perlengkapan kantor Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Beban iklan Rp. 480.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Peralatan kantor Rp. 12.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Beban sewa Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Akumulasi penyusutan peralatan kantor Rp. 1.200.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Beban perlengkapan kantor Rp. 800.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Gedung Rp. 25.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Pendapatan komisi Rp. 22.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Akumulasi penyusutan gedung Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Prive Bambang Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Tanah Rp. 20.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Kendaraan Rp. 35.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Modal Bambang (1Maret 1991) Rp. 77.830.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Utang hipotik Rp. 10.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Akumulasi penyusutan kendaraan Rp. 3.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Utang Usaha Rp. 7.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Wesel bayar Rp. 2.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">Dari data tersebut diatas buatlah:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">a.Laporan rugi-laba.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">b.Laporan perubahan modal<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><span lang="SV">c.Neraca.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="SV">4. Perusahaan reparasi sepeda motor “Jayus” kepunyaan Jayusman memulai operasinya pada tanggal 1 September 1987 dan melakukan transaksi – transaksi yang berikut ini selama bulan September itu:<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;"><span lang="SV">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV">Jayusman menginvestasikan Rp. 5.000.000,00 dari uang pribadinya ke dalam perusahaan.<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">b.<span style="font: 7pt "Times New Roman";"> </span>Dibeli peralatan reparasi sepeda motor dengan harga Rp. 3.000.000,00 untuk sisanya di beri waktu 30 hari.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">c.<span style="font: 7pt "Times New Roman";"> </span>Dibeli perlengkapan per kas seharga Rp. 30.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">d.<span style="font: 7pt "Times New Roman";"> </span>Jayusman menerima Rp. 500.000,00 dari langganan untuk servis reparasi yang sudah dilaksanakan.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">e.<span style="font: 7pt "Times New Roman";"> </span>Dibayar sewa gedung untuk bulan September Rp. 100.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">f.<span style="font: 7pt "Times New Roman";"> </span>Dibeli perlengkapan denganm kredit seharga Rp. 500.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">g.<span style="font: 7pt "Times New Roman";"> </span>Dibayar sebanyak Rp. 250.000,00 dari harga perlengkapan yang dibeli menurut butir f diatas</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">h.<span style="font: 7pt "Times New Roman";"> </span>Dibayar upah para tenaga kerja sebanyak Rp. 80.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 37.4pt; text-indent: -18.7pt;">i.<span style="font: 7pt "Times New Roman";"> </span><span lang="SV">Sisa perlengkapan yang masih ada pada akhir bulan September Rp. </span>350.000,00</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Diminta :</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Susunlah judul- judul aktiva, kewajiban dan modal pemilik dalam sebuah persamaan akuntansi : AKTIVA – Kas, perlengkapan, Peralatan KEWAJIBAN – Utang Usaha, MODAL-Modal Jayusman.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;">Sudah itu diperlihatkan dengan jalan menambahkan dan mengurangkan akibat tiap transaksi atas aktiva, kewajiban dan modal pemilik. Perlihatkan saldo-saldo baru setelah tiap transaksi.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;">b. Susunlah sebuah perhitungan rugi-laba, neraca dan laporan perubahan modal.</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> </div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"> <span lang="FI">(Ujian Nasional Akuntansi, Dasaar Satu, Sabtu, 20 Agustus 1988, Tanpa perubahan ).<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0in;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt; text-indent: -0.25in;"><span lang="FI">1.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">Imanudin memulai sebuah perwakilan real estate pada tanggal 1 januari 1991 dengan menginfestasikan uang tunai sebanyak Rp. 25.000.000,00. Pada tanggal 31 Desember 1991 perusahaan yang diberi nama “Perwakilan real Estate Iman “ memperlihatkan pos – pos berikut :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 0.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban gaji dan upah Rp. 12.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban iklan Rp. 2.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban penyuutan gedung Rp. 3.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban penyusutan peralatan kantor Rp. 750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban perlengkkapan kantor Rp. 250.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Beban rupa – rupa Rp. 1.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Gaji yang masih harus dibayar Rp. 125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Gedung Rp. 60.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="NL">Akumulasi penyusutan gedung Rp. </span><span lang="SV">3.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">Utang Hipotek Rp. 50.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="SV">Peralatan kantor Rp. </span><span lang="FI">7.500.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Akumulasi penyusutan peralatan kantor Rp. 750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Kas Rp. 1.000.0000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Pendapatan komosi Rp. 58.125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Perlengkapan kantor Rp. 125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Piutang usaha Rp. 2.125.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Tanah Rp. 20.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Utang usaha Rp. 750.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Prive Imanuddin Rp. 25.000.000,00<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Diminta :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><br />
</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 18.7pt;"><span lang="FI">Susunlah laporan keuangan yang berikut ini :<o:p></o:p></span></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">a.<span style="font: 7pt "Times New Roman";"> </span>Perhitungan rugi – laba</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">b.<span style="font: 7pt "Times New Roman";"> </span>Laporan perubahan modal</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;">c.<span style="font: 7pt "Times New Roman";"> </span>Neraca ( bentuk Skontro )</div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-indent: -0.25in;"></div><div class="MsoBodyTextIndent3" style="line-height: normal; margin-left: 46.75pt; text-align: left; text-indent: -0.25in;">Sumber:http://akuntansi2.multiply.com</div>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-38436464859467551702010-07-24T08:29:00.001-07:002010-07-30T06:33:49.587-07:00SEJARAH, PENGERTIAN, PEMAKAI DAN MACAM AKUNTANSI<b></b> <br />
<br />
<br />
<b>A. SEJARAH AKUNTANSI</b><br />
<b> </b> <br />
<a href="http://www.google.co.id/imgres?imgurl=http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg&imgrefurl=http://www.putraindomandiri.com/&usg=__SBhk1qoy8dZw76Mk0zp2aTeGotI=&h=400&w=400&sz=22&hl=id&start=10&sig2=Susy7_t6fshI_HxBkgC6iA&um=1&itbs=1&tbnid=gkUbff2t4sCHVM:&tbnh=124&tbnw=124&prev=/images%3Fq%3Daccounting%26um%3D1%26hl%3Did%26client%3Dfirefox-a%26sa%3DX%26rls%3Dorg.mozilla:en-US:official%26tbs%3Disch:1&ei=RdNSTLnGJovIvQOF6pAZ" id="apf9" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img height="124" id="ipfgkUbff2t4sCHVM:" src="http://t3.gstatic.com/images?q=tbn:gkUbff2t4sCHVM:http://putraindomandiri.com/web/images/stories/demo/pedampingan-zahir-accounting.jpg" style="border: 1px solid rgb(204, 204, 204); padding: 1px; vertical-align: bottom;" width="124" /></a>Seorang siswa pada akhir bulan menghitung jumlah uangnya berdasarkan buku hariannya. Pengeluaran yang ada antara lain : untuk pembayaran SPP, transport, membeli alat tulis, jajan, dan kebutuhan lainnya. Setelah di jumlahkan uang pemberian dari orang tuanya siswa, sisanya tinggal sedikit. Hal itu dilaporkan kepada orang tua untuk mendapatkan tambahan dana pada bulan berikutnya. Mengapa siswa itu perlu membuat catatan untuk pengeluran dan pemasukan ? <br />
Karena mereka akan dapat melihat, menilai dan memutuskan untuk tindakan berikutnya, apakah mereka akan tetap jajan sehingga tidak mempunyai simpanan, dan lain-lain. Bagi orang tua dia akan menentukan perlu atau tidaknya diberikan tambahan dana, atau hanya akan diberikan tiap hari sesuai dengan kepentingannya. <br />
Jika diperhatikan masalah diatas, sebenarnya setiap orang membutuhkan catatan, begitu pula dengan para pedagang dari Genoa, untuk menghitung berapa keuntungan/kerugian dalam berdagang, mereka akan membendingkan jumlah harta pada waktu berangkat dengan jumlah harta pada waktu pulang. Itulah awal mula perkembangan timbulnya akuntansi, yang prosesnya bersamaan dengan perkembangan bisnis. <br />
Pada tahun 1494 lahirlah buku pertama <b>“SUMMA DE ARITHMETICA GEOMETRICA, PROPORTIONI ET PROPORTIONALITE”</b> yang salah satu babnya memuat akuntansi, dibuat oleh Lucas Pacioli yang kemudian dikenal sebagai bapak akuntansi. <br />
Pada abad ke 15 romawi jatuh, pusat perdagangan pindah kebelanda, sehingga perkembangan akuntansi memakai system kontinental. Setelah belanda meninggalkan Indonesia, maka pada zaman jepang terdapat kekosongan tenaga akuntansi. Oleh sebab itu kursus akuntansi mulai ditingkatkan, dan disinilah awal mulanya keberadaan akuntan di Indonesia. <br />
Pada zaman kemerdekaan dimulai pengiriman akuntan dari Indonesia keluar negri (AS), dan sejak itu pula system akuntansi bergeser dari system kontinental ke system Anglo Saxon (AS). Perguruan tinggi mulai berlomba-lomba membuka jurusan akuntansi, dan berawal tahun 1952. seiring dengan perkembangan akuntansi, maka pada tahun 1953 berdirilah Ikatan Akuntan Indonesia yang merupakan lembaga pengembangan akuntansi di Indonesia. <br />
<h4>PENGERTIAN DAN KEGUNAAN</h4><br />
<b>a. </b><b>Pengertian Akuntansi</b> <br />
Istilah akuntansi yang merupakan terjemahan bebas dari Accountancy, mempunyai pengertian yang menurut ahli yang satu dengan yang lain tidak sama. Walaupun demikian pada prinsipnya mempunyai pengertian yang sejenis. Menurut American Accounting Association, yaitu lembaga yang bertugas memberikan gelar Akuntan di AS, mendefinisikan sebagai berikut : <br />
Proses pengidentifikasian, pengukuran dan pelaporan informasi ekonomi, untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas, bagi pihak pemakai informasi. <br />
Dari definisi tersebut dapat disimpulkan bahwa : <br />
a. Akuntansi merupakan proses identifikasi/pengenalan, pengkuran dan pelaporan ekonomi. <br />
b. Informasi yang di hasilakan oleh akuntansi diharapkan berguna untuk penilaian dan pengambilan keputusan bagi pihak yang memerlukannya. <br />
<br />
<b>b. </b><b>Kegunaan Akuntansi</b> <br />
Tujuan utama akuntansi adalah menyajikan informasi ekonomi dari suatu lembaga/badan usaha kepada pihak yang berkepentinagn, baik yang di dalam perusahaan itu sendiri maupun pihak-pihak di luar perusahaan. Laporan keuangan yang bersifat kuantitatif yang berupa angka-angka suatu uang yang dituangkan dalam bentuk laporan keuangan, yang berguna untuk : <br />
a. <i>Perencanaan</i> <br />
Melalui informasi ekonomi yang tepat, maka manajemen perusahaan dapat menyusun rencana, baik jangka pendek, menengah maupun jangka panjang. <br />
b. <i>Pengendalian</i> <br />
Melalui informasi ekonomi yang akurat, maka manajeman perusahaan dapat mengontrol, menilai terhadap jalannya perusahaan. <br />
c. <i>Pertanggung jawaban</i> <br />
Walaupun laporan keunagan bersifat kuantitatif, tetapi juga dapat dipergunakan untuk menelusuri data kuantitatif (misal jumlah karyawan), sehingga dapat digunakan utuk bahan pertanggungjawaban manajemen, yang akan dapat digunakan untuk mengambil keputusan pada masa-masa yang kan datang. <br />
<h4>C. PEMAKAI AKUNTANSI</h4>Tujuan akuntansi adalah memberikan informasi keuanagn kepada pemakai/pihak-pihak lain yang memerlukan : <br />
Pihak-pihak yang memerlukan akuntansi antara lain : <br />
<b>1. </b><b>Pihak intern</b> <br />
<br />
Manajemen berkepentingan langsung dan sangan membutuhkan informasi keuangan untuk tujuan pengendalian/controlling, pengkoordinasian/coordinating dan perencanaan/planning suatu perusahaan. <br />
<b>2. </b><b>Pihak extern</b> <br />
<br />
a. <i>Pemilik/investor dan calon pemilik</i> <br />
Pemilik memerlukan akuntansi untuk memenuhi posisi maju/mundurnya perusahaan, sehingga ia dapat menentukan apakah akan mempertahankan perusahaannya, menjual atau menanam modalnya di perusahaan lain. <br />
Calon pemilik dapat menentukan apakah dia akan menanamkan modalnya pada perusahaan itu. <br />
<br />
b. <i>Kreditor dan calon kreditor</i> <br />
Informasi akuntansi berguna untuk menilai kemampuan perusahaan dalam mengembalikan pinjaman, sehingga dapat dijadikan pedoman apakah akan di tambah pinjamannya atau justru akan ditarik pinjaman yang telah diberikan. <br />
Bagi calon kreditor berguna untuk menilai resiko yang akan terjadi sebelum pinjaman diputuskan ataru diberikan. <br />
<i>c. Pemerintah</i> <br />
Informasi akuntansi bai pemerintah sangan berguna untuk tujuan pajak dan pengaturannya, pemeriksaan terhadap kebenaran jumlah pajak yang dilaporkan, dan sebagai lat penilai apakah perusahaan mematuhi peraturan yang telah ditetapkan, serta pemantauan perkembangan perusahaan melalui Biro Pusat Statistik. <br />
<i>d. </i><i>Karyawan</i> <br />
Informasi ekonomi bagi karyawan akan berguna untuk mengetahui kelangsungan hidupnya, maju mundurnya perusahaan yang berguna untuk kemantapan kerja, pertimbangan naik turunnya gaji dan jaminan social. <br />
<i>e. </i><i>Pelanggan</i> <br />
Informasi ekonomi berguna untuk mengevaluasi hubungan usaha hubungan usaha dengan perusahaan, dan menentukan kelanjutan hubungan di masa mendatang. <br />
<h4>D. MACAM-MACAM AKUNTANSI</h4><b>1. </b><b>Akuntansi Keuangan</b> <br />
Adalah akuntansi yang berhubungan dengan pencatatan transaksi keuangan. Hasil akhir akuntansi keuangan adalah Laporan Laba/rugi, Laporan perubahan modal, neraca, Laporan perubahan posisi keuangan, catatan atas laporan keuangan. Dalam penyusunan laporan keuangan harus sesuai dengan prisip akuntansi yang berterima umum. <br />
<b>2. </b><b>Akuntansi manajemen</b> <br />
Adalah akuntansi yang memberikan informasi baik keuanagn (kuantitatif) maupun bukan keuanagan(kualitatif), untuk kepentinagn manajemen perusahaan. Bidang ini bermanfaat untuk pengambilan keputusan dan pengendalian operasi perusahaan. <br />
Macam-macam akuntansi yang lain : <br />
a. Akuntansi Biaya <br />
b. Akuntansi Pemerintah <br />
c. Akuntansi Sosial <br />
d. Akuntansi Internasional <br />
e. Akuntansi Pemeriksaan <br />
f. Akuntansi Perpajakan <br />
g. Akuntansi Peranggaran <br />
Profesi di bidang akuntansi di sebut akuntan. <br />
Macam-macam akuntan dan tugasnya, menurut UU No.34 th. 1945 : <br />
a. <i>Akuntan Privat/Intern/Manajemen</i> <br />
Adalah akuntan yang bekerja dalam suatu perusahaan/ organisasi tertentu, bertugas menjalankan fungsi akuntansi keuangan maupun akuntansi manajemen. <br />
b. <i>Akuntan Publik (Extern)</i> <br />
Adalah akuntan yang menjalankan fungsi pemeriksaan secara bebas (indepeden) terhadap laporan keuangan perusahaan dan organisasi lain. Hasil laporan keuangan dinyatakan dalam laporan akuntansi yang berisi pendapat tentang kewajaran atau kelayakan laporan keuangan yang diperiksanya. <br />
Tugas selain pemeriksaan adalah : <br />
- Konsultasi perencanaan dan pelaporan pajak <br />
- Penyusunan anggaran <br />
- Penyusunan system akuntansi <br />
- Penyusunan system akuntansi <br />
- Penyususnan laporan keuangan <br />
c. <i>Akuntan Pemerintah</i> <br />
Adalah akuntan yang bekerja di lembaga pemerintahan, misalnya : di BPK, Dirjen pajak, BPKP, Departemen keuangan dan lain-lain. <br />
Tugasnya adalah mengawasi keuangan dan kekayaan negara sampai pengelolaan keuangan dan kekayaayn negara. <br />
d. <i>Akuntan Pendidik</i> <br />
Akuntan yang bekerja di lembaga pendidikan untuk mengajarkan, melakukan riset dan mengembangakan pengetahuan akuntansi.<br />
<br />
<span style="font-size: x-small;"><i>EJARAH, PENGERTIAN, PEMAKAI DAN MACAM AKUNTANSI, by akuntansi2.multiply.com</i></span>Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-54314035829529968162010-07-23T08:23:00.001-07:002010-07-23T08:23:19.108-07:00Download Metal Bluster 2 for Symbian s60v2<i><a href="http://okayana.files.wordpress.com/2010/07/metal-bluster-2.jpg"><img alt="Metal Bluster 2" border="0" height="212" src="http://okayana.files.wordpress.com/2010/07/metal-bluster-2_thumb.jpg?w=180&h=212" style="border: 0pt none;" width="180" /></a> </i> <br />
<i>(screen shoot of </i><b>Metal Bluster 2</b><i>)</i> <br />
<b>Games Name</b>: <b>Metal Bluster 2</b> <br />
<b>Download: </b> <br />
<a href="http://www.ziddu.com/download/10679415/MetalBluster2.rar.html" rel="nofollow" target="_new"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now13.png?w=227&h=46" style="border: 0pt none;" width="227" /></a> <br />
<br />
<b>File Type</b>: sis <br />
<b>File Size</b>: 1.68 MB <br />
<b>OS</b>: Symbian s60v2 <br />
<b>Description</b>: Download <b>Metal Bluster 2 </b>for your symbian s60v2 mobile phone. futuristic games for your phone, hehe <img alt=":D" class="wp-smiley" src="http://s.wordpress.com/wp-includes/images/smilies/icon_biggrin.gif" /> enjoy the games <br />
Work on: Nokia 6600, Panasonic X700, Panasonic X800, Samsung SGH-D720, Samsung SGH-D728, Samsung SGH-D730, Samsung SGH-Z600, Nokia 3230, Nokia 6260, Nokia 6620, Nokia 6670, Nokia 7610, Lenovo P930, Nokia 6630, Nokia 6680, Nokia 6681, 6682, Nokia N70, Nokia N72, Nokia N90, Nokia 3250, Nokia 5500 Sport, Nokia E50, Nokia E60, Nokia E61, Nokia E61i, Nokia E62, Nokia E65, Nokia E70, Nokia N71, Nokia N73 <br />
And some s60v3 phone that support sis format.<br />
Free download <b>Metal Bluster 2</b>, for symbian s60v2. enjoy the games <br />
Free download Download <b>Metal Bluster 2 </b>for s60v2 , <b>Metal Bluster 2</b>, s60v2. Symbian Games , Download <b>Metal Bluster 2 </b>for Nokia 6600 , Download <b>Metal Bluster 2 </b>for Panasonic X700 , Download <b>Metal Bluster 2 </b>for Panasonic X800 , Download <b>Metal Bluster 2 </b>for Samsung SGH-D720 , Download <b>Metal Bluster 2 </b>for Samsung SGH-D728 , Download <b>Metal Bluster 2 </b>for Samsung SGH-D730 , Download <b>Metal Bluster 2 </b>for Samsung SGH-Z600 , Download <b>Metal Bluster 2 </b>for Nokia 3230 , Download <b>Metal Bluster 2 </b>for Nokia 6260 , Download <b>Metal Bluster 2 </b>for Nokia 6620 , Download <b>Metal Bluster 2 </b>for Nokia 6670 , Download <b>Metal Bluster 2 </b>for Nokia 7610 , Download <b>Metal Bluster 2 </b>for Lenovo P930 , Download <b>Metal Bluster 2 </b>for Nokia 6630 , Download <b>Metal Bluster 2 </b>for Nokia 6680 , Download <b>Metal Bluster 2 </b>for Nokia 6681 , Download <b>Metal Bluster 2 </b>for Nokia 6682 , Download <b>Metal Bluster 2 </b>for Nokia N70 , Download <b>Metal Bluster 2 </b>for Nokia N72 , Download <b>Metal Bluster 2 </b>for Nokia N90 , Download <b>Metal Bluster 2 </b>for Nokia 3250Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com1tag:blogger.com,1999:blog-4612934623024091741.post-72314736138741469952010-07-23T07:58:00.000-07:002010-07-23T07:58:40.877-07:00Download Massive Snowboarding 3D for Symbian s60v2<i></i> <br />
<a href="http://okayana.files.wordpress.com/2010/07/massive-snowboarding.gif" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Massive Snowboarding" border="0" height="212" src="http://okayana.files.wordpress.com/2010/07/massive-snowboarding_thumb.gif?w=180&h=212" style="border: 0pt none;" width="180" /></a><i><br />
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<i>shoot o</i><i></i><i>f </i><b>Massive Snowboarding 3D</b><i>)</i><br />
<b>Games Name</b>: <b>Massive Snowboarding 3D</b> <br />
<b>Download: </b> <br />
<a href="http://www.ziddu.com/download/10679416/MassiveSnowboarding.rar.html" rel="nofollow" target="_new"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now12.png?w=227&h=46" style="border: 0pt none;" width="227" /></a> <br />
<br />
<b>File Type</b>: sis <br />
<b>File Size</b>: 727.58 KB <br />
<b>OS</b>: Symbian s60v2 <br />
<b>Description</b>: Download <b>Massive Snowboarding 3D </b>for your symbian s60v2 mobile phone. Like snow boarding? play this cool games, <img alt=":)" class="wp-smiley" src="http://s.wordpress.com/wp-includes/images/smilies/icon_smile.gif" /> <br />
Work on: Nokia 6600, Panasonic X700, Panasonic X800, Samsung SGH-D720, Samsung SGH-D728, Samsung SGH-D730, Samsung SGH-Z600, Nokia 3230, Nokia 6260, Nokia 6620, Nokia 6670, Nokia 7610, Lenovo P930, Nokia 6630, Nokia 6680, Nokia 6681, 6682, Nokia N70, Nokia N72, Nokia N90, Nokia 3250, Nokia 5500 Sport, Nokia E50, Nokia E60, Nokia E61, Nokia E61i, Nokia E62, Nokia E65, Nokia E70, Nokia N71, Nokia N73 <br />
And some s60v3 phone that support sis format.<br />
Free download <b>Massive Snowboarding 3D</b>, for symbian s60v2. enjoy the games <br />
Free download Download <b>Massive Snowboarding 3D </b>for s60v2 , <b>Massive Snowboarding 3D</b>, s60v2. Symbian Games , Download <b>Massive Snowboarding 3D </b>for Nokia 6600 , Download <b>Massive Snowboarding 3D </b>for Panasonic X700 , Download <b>Massive Snowboarding 3D </b>for Panasonic X800 , Download <b>Massive Snowboarding 3D </b>for Samsung SGH-D720 , Download <b>Massive Snowboarding 3D </b>for Samsung SGH-D728 , Download <b>Massive Snowboarding 3D </b>for Samsung SGH-D730 , Download <b>Massive Snowboarding 3D </b>for Samsung SGH-Z600 , Download <b>Massive Snowboarding 3D </b>for Nokia 3230 , Download <b>Massive Snowboarding 3D </b>for Nokia 6260 , Download <b>Massive Snowboarding 3D </b>for Nokia 6620 , Download <b>Massive Snowboarding 3D </b>for Nokia 6670 , Download <b>Massive Snowboarding 3D </b>for Nokia 7610 , Download <b>Massive Snowboarding 3D </b>for Lenovo P930 , Download <b>Massive Snowboarding 3D </b>for Nokia 6630 , Download <b>Massive Snowboarding 3D </b>for Nokia 6680 , Download <b>Massive Snowboarding 3D </b>for Nokia 6681 , Download <b>Massive Snowboarding 3D </b>for Nokia 6682 , Download <b>Massive Snowboarding 3D </b>for Nokia N70 , Download <b>Massive Snowboarding 3D </b>for Nokia N72 , Download <b>Massive Snowboarding 3D </b>for Nokia N90 , Download <b>Massive Snowboarding 3D </b>for Nokia 3250Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-29246025746638893462010-07-23T07:44:00.000-07:002010-07-23T07:44:51.503-07:00Download Lock N Load 2 for Symbian s60v2<em><a href="http://okayana.files.wordpress.com/2010/07/lock-n-load-2.jpg"><img alt="Lock N Load 2" border="0" height="212" src="http://okayana.files.wordpress.com/2010/07/lock-n-load-2_thumb.jpg?w=180&h=212" style="border: 0pt none;" width="180" /></a> </em> <br />
<em>(screen shoot of </em><b><i>MGS Fatal Gear</i></b><em>)</em> <br />
<strong>Games Name</strong>: <b>MGS Fatal Gear</b> <br />
<b>Download: </b> <br />
<a href="http://www.ziddu.com/download/10679417/LockNLoad2.rar.html"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now11.png?w=227&h=46" style="border: 0pt none;" width="227" /></a> <br />
<br />
<strong>File Type</strong>: sis <br />
<strong>File Size</strong>: 1.40 MB <br />
<strong>OS</strong>: Symbian s60v2 <br />
<strong>Description</strong>: Download <b>Lock N Load 2 </b>kill all of your enemy, :D but to difficult to kill the boss. enjoy the games...<br />
Work on: Nokia 6600, Panasonic X700, Panasonic X800, Samsung SGH-D720, Samsung SGH-D728, Samsung SGH-D730, Samsung SGH-Z600, Nokia 3230, Nokia 6260, Nokia 6620, Nokia 6670, Nokia 7610, Lenovo P930, Nokia 6630, Nokia 6680, Nokia 6681, 6682, Nokia N70, Nokia N72, Nokia N90, Nokia 3250, Nokia 5500 Sport, Nokia E50, Nokia E60, Nokia E61, Nokia E61i, Nokia E62, Nokia E65, Nokia E70, Nokia N71, Nokia N73 <br />
And some s60v3 phone that support sis format.<br />
Free download <b>MGS Fatal Gear</b>, for symbian s60v2. enjoy the games <br />
Free download Download <b>Lock N Load 2 </b>for s60v2 , <b>MGS Fatal Gear</b>, s60v2. Symbian Games , Download <b>Lock N Load 2 </b>for Nokia 6600 , Download <b>Lock N Load 2 </b>for Panasonic X700 , Download <b>Lock N Load 2 </b>for Panasonic X800 , Download <b>Lock N Load 2 </b>for Samsung SGH-D720 , Download <b>Lock N Load 2 </b>for Samsung SGH-D728 , Download <b>Lock N Load 2 </b>for Samsung SGH-D730 , Download <b>Lock N Load 2 </b>for Samsung SGH-Z600 , Download <b>Lock N Load 2 </b>for Nokia 3230 , Download <b>Lock N Load 2 </b>for Nokia 6260 , Download <b>Lock N Load 2 </b>for Nokia 6620 , Download <b>Lock N Load 2 </b>for Nokia 6670 , Download <b>Lock N Load 2 </b>for Nokia 7610 , Download <b>Lock N Load 2 </b>for Lenovo P930 , Download <b>Lock N Load 2 </b>for Nokia 6630 , Download <b>Lock N Load 2 </b>for Nokia 6680 , Download <b>Lock N Load 2 </b>for Nokia 6681 , Download <b>Lock N Load 2 </b>for Nokia 6682 , Download <b>Lock N Load 2 </b>for Nokia N70 , Download <b>Lock N Load 2 </b>for Nokia N72 , Download <b>Lock N Load 2 </b>for Nokia N90 , Download <b>Lock N Load 2 </b>for Nokia 3250Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0tag:blogger.com,1999:blog-4612934623024091741.post-39200604148113848382010-07-23T07:37:00.000-07:002010-07-23T07:37:16.009-07:00Download Midtown Madness 3 for Symbian s60v2<a href="http://okayana.files.wordpress.com/2010/07/midtown-madness-3.jpg"><img alt="Midtown Madness 3" border="0" height="212" src="http://okayana.files.wordpress.com/2010/07/midtown-madness-3_thumb.jpg?w=180&h=212" style="border: 0pt none;" width="180" /></a> <br />
<em>(screen shoot of </em><b><i>MGS Fatal Gear</i></b><em>)</em> <br />
<strong>Games Name</strong>: <b>MGS Fatal Gear</b> <br />
<b>Download: </b> <br />
<a href="http://www.ziddu.com/download/10679418/MidtownMadness3.rar.html"><img alt="download now" border="0" height="46" src="http://okayana.files.wordpress.com/2010/07/download-now10.png?w=227&h=46" style="border: 0pt none;" width="227" /></a> <br />
<br />
<strong>File Type</strong>: sis <br />
<strong>File Size</strong>: 1015.93 KB <br />
<strong>OS</strong>: Symbian s60v2 <br />
<strong>Description</strong>: Download <b>Midtown Madness 3 </b>3D games for your symbian, i don’t understand what the games about <img alt=":D" class="wp-smiley" src="http://s.wordpress.com/wp-includes/images/smilies/icon_biggrin.gif" /> , but its very funny. <br />
Work on: Nokia 6600, Panasonic X700, Panasonic X800, Samsung SGH-D720, Samsung SGH-D728, Samsung SGH-D730, Samsung SGH-Z600, Nokia 3230, Nokia 6260, Nokia 6620, Nokia 6670, Nokia 7610, Lenovo P930, Nokia 6630, Nokia 6680, Nokia 6681, 6682, Nokia N70, Nokia N72, Nokia N90, Nokia 3250, Nokia 5500 Sport, Nokia E50, Nokia E60, Nokia E61, Nokia E61i, Nokia E62, Nokia E65, Nokia E70, Nokia N71, Nokia N73 <br />
And some s60v3 phone that support sis format.<br />
Free download <b>MGS Fatal Gear</b>, for symbian s60v2. enjoy the games <br />
Free download Download <b>Midtown Madness 3</b>for s60v2 , <b>MGS Fatal Gear</b>, s60v2. Symbian Games , Download <b>Midtown Madness 3</b>for Nokia 6600 , Download <b>Midtown Madness 3</b>for Panasonic X700 , Download <b>Midtown Madness 3</b>for Panasonic X800 , Download <b>Midtown Madness 3</b>for Samsung SGH-D720 , Download <b>Midtown Madness 3</b>for Samsung SGH-D728 , Download <b>Midtown Madness 3</b>for Samsung SGH-D730 , Download <b>Midtown Madness 3</b>for Samsung SGH-Z600 , Download <b>Midtown Madness 3</b>for Nokia 3230 , Download <b>Midtown Madness 3</b>for Nokia 6260 , Download <b>Midtown Madness 3</b>for Nokia 6620 , Download <b>Midtown Madness 3</b>for Nokia 6670 , Download <b>Midtown Madness 3</b>for Nokia 7610 , Download <b>Midtown Madness 3</b>for Lenovo P930 , Download <b>Midtown Madness 3</b>for Nokia 6630 , Download <b>Midtown Madness 3</b>for Nokia 6680 , Download <b>Midtown Madness 3</b>for Nokia 6681 , Download <b>Midtown Madness 3</b>for Nokia 6682 , Download <b>Midtown Madness 3</b>for Nokia N70 , Download <b>Midtown Madness 3</b>for Nokia N72 , Download <b>Midtown Madness 3</b>for Nokia N90 , Download <b>Midtown Madness 3</b>for Nokia 3250Leak 999http://www.blogger.com/profile/18135101832801381667noreply@blogger.com0