Dasar-Dasar Akuntansi Lengkap dan Contoh + DOCX

<div dir="ltr" style="text-align: left;" trbidi="on"> <br /> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody> <tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDb3sxT11hGzx9f7T-xz_Bd6_f2P6tmCUAj3dt_LnXJmAd9l4ATVzRKVDcIj99hm1vnlln81amylnbDBONNQf2Zz7JnjAHb9-qxAI_x51hVO7WGJ8M1aJq2dpgps5Alha6zx-P4NMxQtg/s1600/dasar+akuntansi.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgDb3sxT11hGzx9f7T-xz_Bd6_f2P6tmCUAj3dt_LnXJmAd9l4ATVzRKVDcIj99hm1vnlln81amylnbDBONNQf2Zz7JnjAHb9-qxAI_x51hVO7WGJ8M1aJq2dpgps5Alha6zx-P4NMxQtg/s400/dasar+akuntansi.jpg" width="400" /></a></td></tr> <tr><td class="tr-caption" style="text-align: center;">Basic Accounting - Ilustrasi</td></tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Catatan!: apabila ada beberapa konten yang tidak sesuai letak atau lainya lebih baik donwload file docx dalam bentuk MS. WORD [geser ke paling bawah artikel]</div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="text-align: center;"><span lang="IN" style="font-size: 14pt; line-height: 28px;">DASAR-DASAR </span></b><b style="text-align: center;"><span style="font-size: 14pt; line-height: 28px;"> AKUNTANSI</span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">A. AKUNTANSI DAN LINGKUNGANNYA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l2 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Definisi Akuntansi<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level2 lfo1; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Definisi dari sudut pemakai <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level2 lfo1; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Definisi dari sudut proses kegiatan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l4 level1 lfo4; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Definisi dari sudut pemakai jasa<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Akuntansi sebagai suatu disiplin yang menyediakan informasi yang diperlukan<span style="mso-spacerun: yes;">  </span>untuk melaksanakan kegiatan secara efisien dan mengevaluasi kegiatan kegiatan<span style="mso-spacerun: yes;">  </span>suatu organisasi</span></b><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 18.0pt;"> <span style="font-size: 14.0pt; line-height: 150%;">Informasi yang dihasilkan akuntansi diperlukan untuk :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l25 level1 lfo2; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">M</span><span style="font-size: 14.0pt; line-height: 150%;">embuat perencanaan yang efektif, pengawasan dan pengambilan keputusan oleh manajemen</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">.</span><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l25 level1 lfo2; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Pertanggungjawaban organisasi kepada para investor, kreditur, badan pemerintah dan sebagainya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l4 level1 lfo4; tab-stops: list 54.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Definisi dari sudut Proses Kegiatan<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Akuntansi sebagai suatu proses pencatatan, penggolongan, peringkasan, pelaporan, dan penganalisaan data keuangan suatu organisasi<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Definisi ini menunjukkan bahwa kegiatan akuntansi merupakan tugas yang komplek dan menyangkut bermacam macam kegiatan. Pada dasarnya akuntansi harus :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l20 level1 lfo3; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Mengidentifikasikan data mana yang berkaitan atau relevan dengan keputusan yang diambil</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">.</span><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l20 level1 lfo3; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Memproses atau menganalisis data yang relevan</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">.</span><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l20 level1 lfo3; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Mengubah data menjadi informasi yang dapat digunakan untuk pengambilan keputusan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">B. AKUNTANSI SEBAGAI SUATU SISTEM INFORMASI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Sebagai suatu system informasi akuntansi diperlukan oleh berbagai pihak, baik dari kalangan intern maupun dari luar organisasi yang menyelenggarakan akuntansi tersebut. Secara garis besar pihak pihak tersebut adalah :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Manajer</span></b><span style="font-size: 14.0pt; line-height: 150%;">. : Manajer perusahaan menggunakan akuntansi untuk menyusun perencanaan perusahaannya, mengevaluasi kemajuan yang dicapai dalam usaha mencapai tujuan, dan melakukan tindakan tindakan koreksi yang diperlukan Keputusan yang diambil oleh manajer berdasarkan informasi akuntansi misalnya : menentukan peralatan apa yang seharusnya dibeli , berapa persediaan yang harus ada di gudang dan berapa kas yang harus dipinjam dari bank.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Investor</span></b><span style="font-size: 14.0pt; line-height: 150%;"> :<span style="mso-spacerun: yes;">   </span><st1:place w:st="on">Para</st1:place> investor melaukan penanaman modal dalam perusahaan dengan tujuan untuk mendapatkan hasil sesuai dengan harapannya . Mereka mengevaluasi pendapatan yang diperkirakan akan dapat diperoleh dari investasinya. Berarti investor harus melakukan analisis atas laporan keuangan yang akan dipilih sebagai penanaman modal . Setelah menjadi investor mereke melakukan monitoring terhadap perusahaan <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Kreditur</span></b><span style="font-size: 14.0pt; line-height: 150%;">:<span style="mso-spacerun: yes;">  </span>Calon kreditur harus menilai kemampuan keuangan calaon pengambil kredit. Untuk itu kreditur selalu meminta laporan keuangan para pengambil kredit. Untuk mengetahui apakah kredit telah digunakan sesuai dengan tujuan<span style="mso-spacerun: yes;">  </span>yang telah disepakati.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify; text-indent: -36.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Instansi Pemerintah</span></b><span style="font-size: 14.0pt; line-height: 150%;">. : <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Badan badan pemerintah tertentu misalnya badan pelayanan pajak atau badan pengembangan pasar modal ( Bappepam ) membutuhkan informasi keuangan dari perusahaan perusahaan wajib pajak atau perusahaan yang menjual sahamnya<span style="mso-spacerun: yes;">  </span>melalui pasar modal .<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify; text-indent: -36.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Organisasi Nirlaba<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Organisasi organisasi yang tidak bertujuan mencari laba <span style="mso-spacerun: yes;"> </span>misalnya organisasi keagamaan, Yayasan atau lembaga pendidikan . Walaupun organisasi semacam ini tidak mencari laba namun mereka tetap berurusan dengan soal soal keuangan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-align: justify; text-indent: -36.0pt;"> <b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Pemakai lainnya</span></b><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Misalnya oleh organisasi buruh. </span><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Para buruh membutuhkan informasi tentang laba perusahaan dan kadang kadang juga informasi keuangan lainnya. Informasi ini penting bagi buruh dalam rangka mengajukan kenaikan gaji atau tunjangan tunjanagn lain dari perusahaan mereka tempat bekerja.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">C. PROFESI AKUNTANSI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Jabatan jabatan dalam Lapangan akuntansi dapat dikelompokkan dalam berbagai bidang. Pada umunya akuntansi dibedakan menjadi dua bidang, yaitu akuntansi public dan akuntansi Intern.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <b style="mso-bidi-font-weight: normal;"><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Akuntan Publik</span></b><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;"> :<span style="mso-spacerun: yes;">  </span>Akuntansi yang memberikan jasanya untuk melayani kebutuhan masyarakat. Akuntansi Publik menerima imbalan jasa dari pemakai jasa misalnya dokter, atau penasehat hukum<span style="mso-spacerun: yes;">  </span>Jenis pekerjaan yang biasanya dilakukan oleh para akuntan publik adalah pemeriksaan laporan keuangan ( auditing ) , bantuan di bidang perpajakan, dan konsultasi manajemen.<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-align: justify; text-indent: -63.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Akuntan Intern </span></b><span style="font-size: 14.0pt; line-height: 150%;">:<span style="mso-spacerun: yes;">    </span>Akuntan yang bekerja dalam suatu perusahaan tertentu.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-align: justify; text-indent: -99.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">D. BIDANG BIDANG AKUNTANSI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-align: justify; text-indent: -81.0pt;"> <span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Dalam praktek dijumpai berbagai bidang pekerjaan akuntansi.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-align: justify; text-indent: -81.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">1. Akuntansi Publik<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Pemeriksa Laporan Keuangan ( auditing ) adalah bidang pekerjaan profesi akuntansi paling utama yang diberikan kepada publik ( umum ). Pemeriksaan laporan keuangan adalah pemeriksaan secara independent untuk menilai kewajaran laporan keuangan yang disusun manajemen bagi para investor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">2. Akuntansi Perpajakan<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Adalah jasa akuntan publi</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">k</span><span style="font-size: 14.0pt; line-height: 150%;"> yang banyak dibutuhkan masyarakat. Tujuan yang ingin dicapai dengan memberi jasa ini adalah<span style="mso-spacerun: yes;">  </span>(1) untuk memenuhi peraturan perpajakan yang berlaku, (2) untuk menekan pajak seminimum mungkin.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">3. Konsultasi Manajemen<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Adalah pemberian jasa yang meliputi aspek yang luas, biasanya jasa ini diberikan bersamaan dengan pemeriksaan akuntansi.<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">4. Akuntan Intern<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Akuntansi Biaya menganalisi biaya perusahaan untuk membantu manajemen dalam pengawasan biaya. </span><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Biasanya akuntansi biaya ditekankan pada biaya produksi dan biaya pemasaran. Selain itu akuntansi biaya dapat memberikan informasi kepada manajemen tentang produk mana<span style="mso-spacerun: yes;">  </span>yang tidak menguntungkan sehingga produksinya harus dihentikan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">5. Penganggaran<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Menetapkan sasaranpenjualan dan laba, serta perencanaan yang terinci untuk menca[ai sasaran tersebut.. Penyusunan anggaran selalu memperhatikan data masa lalu yang dilaporkan dalam laporan akuntansi. Anggaran juga digunakan untuk mengawasi jalannya operasi perusahaan melalui perbandingan antara data yang sesunguhnya dengan anggaran.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">6. Perancangan system Informasi<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Mengidentifikasian kebutuhan informasi untuk kepentingan intern maupun ekstern. Setelah kebutuhan informasi diketahui, selanjutnya dirancang dan dikembangkan system yang sesuai. Sistem informasi akuntansi dapat membantu dalam mengawasi jalannya operasi suatu perusahaan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">7. Pemeriksaan Intern<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Pemeriksaan yang dilakukan oleh akuntan intern perusahaan. Perusahaan besar umumnya memiliki staf pemeriksaan intern. Para akuntan Intern bertugas untuk mengevaluasi<span style="mso-spacerun: yes;">  </span>system akuntansi dan manajemen. Tujuan pokok adalah untuk membantu manajemen dal;am memperbaiki efisiensi operasi dan untuk menjamin bahwa para karyawan dan bagian bagian perusahaan telah melaksanakan prosedur dan rencana yang ditetapkan manajemen.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Pembidangan Akuntansi sering disederhanakan menjadi dua kelompok<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Akuntansi Keuangan dan Akuntansi Manajemen.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">1. Akuntansi Keuangan<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Akuntansi yang bertujuan utama menghasilkan laporan keuangan untuk kepentingan pihak luar ( pihak luar manajemen perusahaan, misalnya investor, kreditur, badan pemerintah dan lainya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">2. Akuntansi Manajemen<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Akuntansi yang bertujuan utama menghasilkan informassi untuk kepentingan manajemen . Jenis informasi yang diperlukan manajemen berbeda dengan dengan informasi yang diperlukan pihak luar.. Umumnya informasi untuk keperluan manajmene bersifat sangat mendalam dan diperlukan untuk pengambil keputusan manajemen.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Bentuk</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> B</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">entuk Organisasi Perusahaan<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Dalam hal tertentu prosedur akuntansi tergantung pada bentuk organisasi perusahaan. Organisasi Perusahaan yang dijumapi masyarakat yaitu : Perusahaan perseorangan, persekutuan, dan perseroan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l30 level1 lfo5; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Perusahaan perseorangan</span></b><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"> adalah perusahaan yang dimiliki oleh satu orang . Pemilik biasanya juga merangkap menjadi manajer. Biasanya perusahaan<span style="mso-spacerun: yes;">  </span>pengecer yang berskala kecil atau perusahaan jasa perseorangan seperti praktek dokter, pengacara dan kantor kantor akuntan. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l30 level1 lfo5; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Perusahaan Persekutuan</span></b><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-spacerun: yes;">  </span>adalah suatu organisasi perusahaan yang merupakan gabungan dari beberapa orang ( lebih dari satu orang ) pemilik untuk menyelenggarakan usaha dengan menggunakan nama bersama para pemilik disebut sekutu atau partner.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l30 level1 lfo5; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Perusahaan Perseroan</span></b><span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"> adalah perusahaan yang modalnya terdiri atas saham saham. Setiap pemegang saham adalah pemilik perusahaan yang tanggungjawabnya terbatas sebesar saham yang dimikinya.. </span><span style="font-size: 14.0pt; line-height: 150%;">Jadi para pemegang saham secara pribadi tidak bertanggungjawab penuh atas seluruh hutang perusahaan, hanya terbatas pada penyertaan. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">E. PRINSIP PRINSIP AKUNTANSI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Informasi akuntansi harus disusun dan dilaporkan secara obyektif agar bermanfaat bagi para pemakainya. Akuntansi keuangan harus didasarkan pada standar atau pedoman tertentu yang telah teruji dan dapat diterima umum. </span><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Standar standar ini dikenal dengan nama prinsip prinsip akuntansi yang diterima umum. Di Indonesia prinsip-prinsip tersebut ditetapkan oleh Ikatan Akuntansi Indonesia ( IAI ) yang merupakan satu satunya badan yang berwenang untuk membuat peraturan peraturan di bidang akuntansi. Dari sekian banyak aturan yang terdapat dalam prinsip akuntansi Indonesia, tiga aturan tiga aturan diantaranya<span style="mso-spacerun: yes;">  </span>: Konsep entitas, prinsip obyektivitas, dan prinsip cost ( biaya ) <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l32 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Konsep Entitas<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Konsep entitas yang paling mendasar di dalam akuntansi adalah entitas atau kesatuan usaha. Kesatuan usaha akuntansi adalah suatu organisasi atau bagian dari organisasi yang berdiri sendiri, terpisah dari organisasi lain atau individu lain. Berarati kejadian keuangan yang menyangkut suatu kesatuan usaha, tidak boleh dicampur dengan kesatuan usaha yang lain atau dengan pemiliknya. Dan sebaliknya. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l32 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Prinsip Obyektivitas<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Catatan dan laporan akuntansi harus didasarkan pada data yang bisa dipercaya sebagai laporan yang menyajikan informasi yang tepat dan berguna . Data yang bisa dipercaya adalah data yang bisa diverifikasi<span style="mso-spacerun: yes;">  </span>( diperiksa kebenarannya ). <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l32 level1 lfo6; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">     </span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Prinsip Cost ( Biaya ).<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Prinsip cost ( biaya ) menetapkan bahwa harta atau jasa yang dibeli atau diperoleh harus dicatat atas dasar biaya yang sesungguhnya. Meskipun pembeli tahun bahwa harga mungkin masih bisa ditawar. Contoh : Misal kita membeli sebuah radio dari to</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">k</span><span style="font-size: 14.0pt; line-height: 150%;">o yang menjual obral karena tok</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">o</span><span style="font-size: 14.0pt; line-height: 150%;"> tersebut akan dibubarkan. Harga obral radio tersebut adalah Rp 50</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000 sedangkan harga normalnya adalah Rp 80</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000 oleh karena dalam transaksi kita hanya membayar Rp 50</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000<span style="mso-spacerun: yes;">  </span>maka radio ini akan dicatat dengan harga Rp 50</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000 bukan Rp 80</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000 <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">F. TRANSAKSI KEUANGAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Suatu organisasi yang bertujuan memperoleh laba, perusahaan berusaha untuk menghasilkan barang dan jasa yang akan dijual kepada konsumen dengan harga yang menguntungkan. Untuk dapat melaksankan kegiatan tersebut perusahaan membutuhkan sarana dan dana. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Untuk memperoleh gambaran mengenai kegiatan keuangan dalam perusahaan, cobalah kita bayangkan perusahaan mebel yang didirikan oleh Tuan Budiman berikut ini :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Tuan Bidiman bermaksud mendirikan perusahaan mebel. Untuk melaksanakan rencana tersebut, Tuan Budiman membutuhkan bangunan sebagai tempat kerja dan kantor, bahan baku berupa kayu, sejumlah tenaga kerja, mesin gergaji dan peralatan kerja, dan kebutuhan lainnya. Meurut perhitungan Tuan Budiman pada tahap pertama diperluakan uang sebesar Rp 15.000.000 agar semua kebutuhan tersebut dapat disediakan. Pada saat ini Tuan Budiman hanya memiliki uang<span style="mso-spacerun: yes;">  </span>( dalam akuntansi uang disebut kas ) sebesar Rp 10.000.000, Untuk menutup kekurangannya Tuan Budiman meminjam dari bank sebesar Rp 5.000.000. Dengan demikian perusahaan teleh memiliki kas yang dibutuhkan untuk memulai usaha.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Tuan Budiman membeli sebuah gedung yang akan digunakan sebagai tempat kerja dan gudang, serta berbagai peralatan kerja Disamping itu<span style="mso-spacerun: yes;">  </span>dibeli juga kayu dan bahan bahan lain yang diperlukan untuk membuat mebel. Sejumlah tukang juga sudah dipekerjakan dan mulailah perusahaan mebel ini berproduksi. Hasil produksi kemudian dijual kepada konsumen <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">G. HUBUNGAN ANTARA HARTA DAN SUMBER SUMBER HARTA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Harta perusahaan berasal dari pemilik perusahaan yang disebut modal, dan bisa juga dari pinjaman ( dari luar perusahaan ) yang disebut dengan kewajiban. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh : Misal Tuan Budiman berpendapat bahwa dengan uang Rp 10.000.000 yang berasal dari setoran modalnya perusahaan telah dapat beroperasi, maka jumlah harta perusahaan ( Rp 10.000.000 ) sama dengan jumlah modal pemilik ( Rp 10.000.000 ) Keadaan ini bisa dinyatakan dengan persamaan<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">                 </span>HARTA<span style="mso-tab-count: 3;">                   </span>= KEWAJIBAN<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">( Rp 10.000.000 ) <span style="mso-tab-count: 3;">                     </span>( Rp 10.000.000 )<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Misalnya Tuan Budiman berpendapat bahwa untuk keperluan operaso dibutuhkan tambahan kas sebesar Rp 5.000.000. dan untuk memenuhi kebutuhan ini perusahaan akan meminjam uang dari bank . Maka harta perusahaan yang berupa kas akan berubah menjadi rp 15.000.000. Modal Tuan Budiman tidak berubah Tetapi sekarang perusahaan mempunyai kewajiban ( utang ) pada pihak luar sebesar Rp 5.000.000. Keadaan ini dapat dinyatakan dengan persamaan :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-tab-count: 1;">          </span>HARTA<span style="mso-tab-count: 2;">               </span>= KEWAJIBAN<span style="mso-tab-count: 2;">             </span>+ <span style="mso-tab-count: 1;">       </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-tab-count: 1;">          </span>Rp 15.000.000<span style="mso-tab-count: 1;">      </span>=( Rp 5.000.000 )<span style="mso-tab-count: 3;">                     </span>( Rp 10.000.000 ) <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Misalkan sebagai hasil operasi bulan pertama perusahaan mendapatkan laba sebesar Rp 1.000.000 maka harta perusahaan akan berubah menjadi Rp 16.000.000 ( Rp 15.000.000 + Rp 1.000.000 ) . Laba adalah hak pemilik, oleh karena itu laba tersebut modal pemilik bertambah menjadi Rp 11.000.000 ( Rp 10.000.000 + Rp 1.000.000 ). Bentuk persamaanya sebgai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-tab-count: 1;">          </span>HARTA <span style="mso-tab-count: 2;">               </span>= KEWAJIBAN<span style="mso-tab-count: 1;">   </span>+ <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;">      </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-tab-count: 1;">          </span>Rp 16.000.000<span style="mso-tab-count: 1;">      </span>= ( Rp 5.000.000)<span style="mso-tab-count: 1;">  </span>+ <span style="mso-tab-count: 1;">       </span>( Rp 11.000.000 )<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">H. LAPORAN KEUANGAN DAN PERSAMAAN AKUNTANSI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Salah satu fungsi utama akuntansi adalah menyediakan laporan laporan periodik untuk manajemen, Investor,kreditur dan pihak pihak lain luar perusahaan. Laporan keuangan utama yang dihasilkan dari proses akuntansi adalah neraca, <span style="mso-spacerun: yes;"> </span>laporan rugi laba .<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Neraca</span></b><span style="font-size: 14.0pt; line-height: 150%;"> <span style="mso-spacerun: yes;"> </span>: Adalah suatu daftar yang menggambarkan aktiva ( harta kekayaan ), kewajiban, dan modal yang dimiliki oleh suatu perusahaan pada suatu saat tertentu </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Perusahaan Angkutan Aman<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Neraca<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">31 Desember 2006<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 216.0pt;" valign="top" width="288"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Aktiva<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 216.0pt;" valign="top" width="288"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Kewajiban<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 216.0pt;" valign="top" width="288"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Kas<span style="mso-spacerun: yes;">                        </span>Rp<span style="mso-spacerun: yes;">  </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>3.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Perlengkapan<span style="mso-spacerun: yes;">                </span>1.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Tanah<span style="mso-spacerun: yes;">                            </span>8.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Gedung<span style="mso-spacerun: yes;">                       </span>40.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Kendaraan<span style="mso-spacerun: yes;">                   </span><u>20.000.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Jumlah Aktiva<span style="mso-spacerun: yes;">        </span><b style="mso-bidi-font-weight: normal;"><u>Rp 76.000.000</u></b><o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 216.0pt;" valign="top" width="288"><div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Utang dagang<span style="mso-spacerun: yes;">           </span>Rp. 2.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Utang Hipotik<span style="mso-spacerun: yes;">                </span><u>22.000.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">                                 </span><u>Rp 24.000.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">                     </span>Modal<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Modal, Bambang<span style="mso-spacerun: yes;">     </span><u>Rp 52.000.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Jumlah Pasiva<span style="mso-spacerun: yes;">          </span><b style="mso-bidi-font-weight: normal;"><u>Rp 76.000.000</u></b><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Keseimbangan ini biasanya digambarkan sebagai suatu persamaan akuntansi, yaitu suatu persamaan yang menunjukkan bahwa jumlah semua harta atau sumber sumber yang tercantum pada sisi kiri adalah berasal dari kreditur dan pemilik. </span><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Sebaliknya jumlah kontribusi kreditur dan pemilik harus sama dengan jumlah harta perusahaan. </span><span style="font-size: 14.0pt; line-height: 150%;">Hubungan ini dapat dinyatakan dalam bentuk persamaan sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;"> <span style="font-size: 14.0pt; line-height: 150%;">Aktiva<span style="mso-tab-count: 2;">                  </span>= <span style="mso-tab-count: 1;">       </span>Kewajiban<span style="mso-tab-count: 1;">  </span>+ <span style="mso-tab-count: 1;">       </span>Modal<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">(Harta Perusahaan)<span style="mso-tab-count: 2;">          </span> ( Kewajiban pada <span style="mso-tab-count: 1;"> </span>+ ( Kewajiban pada Pemilik )<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;"><span style="mso-spacerun: yes;">                                           </span></span><span style="font-size: 14.0pt; line-height: 150%;">kreditur )<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Rp 76.000.000<span style="mso-tab-count: 2;">                </span>= Rp 24.000.000<span style="mso-tab-count: 1;">   </span>+ Rp 52.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Aktiva<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Aktiva adalah sumber-sumber ekonomi yang dimiliki perusahaan yang biasa dinyatakan dalam satuan uang. Jenis sumber sumber ekonomi atau lazim disebut harta perusahaan bisa bermacam macam. Ada kekayaan yang berupa barang berwujud seperti tanah, gedung dan mesin. Ada pula yang berupa tagiahan yang dalam akuntansi disebut piutang dagang, dan ada pula yang benbentuk pembayaran di muka ( uang muka ) atas jasa tertentu yang baru akan diterima di masa yang akan datang seperti premi asuransi dibayar di muka. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kewajiban<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kewajiban adalah utang yang harus dibayar oleh perusahaan dengan uang atau jasa pada suatu saat tertentu di masa yang akan datang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Modal<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Modal dicantumkan dalam neraca di baewah kewajiban. Modal pada hakikatnya merupakan hak pemilikan perusahaan atas kekayaan ( aktiva ) perusahaan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Laporan Rugi Laba<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="FI" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: FI;">Tujuan utama perusahaan adalah mendapatkan laba. Laporan Rugi Laba disusun dengan maksud untuk menggambarkan hasil operasi perusahaan dalam suatu periode waktu tertentu. Laporan Rugi Laba menggambarkan keberhasilan atau kegagalan operasi perusahaan dalam upaya mencapai tujuannya.<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Perusahaan Angkutan “ Aman “<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Laporan Rugi Laba<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Untuk Tahun yang berakhir Tanggal 31 Desember 2006<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1026" style='position:absolute;left:0;text-align:left;z-index:251563008' from="9pt,5.25pt" to="414pt,5.25pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="6" width="11"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" v:shapes="_x0000_s1026" width="542" /></td> </tr> </tbody></table> </span><!--[endif]--><span style="font-size: 14.0pt;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Pendapatan jasa angkutan <span style="mso-tab-count: 4;">                                     </span>Rp 10.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Biaya-biaya operasi :<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Gaji pegawai<span style="mso-tab-count: 3;">                            </span>Rp 1.200.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Bensin dan Oli<span style="mso-tab-count: 3;">                         </span><span style="mso-spacerun: yes;">         </span>800.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Reparasi & Pemeliharaan<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 1;">         </span><span style="mso-spacerun: yes;">         </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Penyusutan kendaraan<span style="mso-tab-count: 2;">              </span><span style="mso-spacerun: yes;">      </span>2.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Asuransi<span style="mso-tab-count: 4;">                                  </span><u>Rp<span style="mso-spacerun: yes;">    </span>100.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Jumlah biaya operasi<span style="mso-tab-count: 5;">                                             </span><u>Rp<span style="mso-spacerun: yes;">    </span>4.600.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Laba bersih<span style="mso-tab-count: 7;">                                                           </span><u>Rp<span style="mso-spacerun: yes;">    </span>5.400.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Laporan Perubahan Modal<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Modal pemilik dapat juga berubah karena adanya tambahan investasi yang dilakukan oleh si pemilik atau karena pemilik mengambil harta perusahaan untuk keperluan pribadi <o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Contoh :<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Perusahaan Angkutan Aman<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Laporan Perubahan Modal<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Untuk Tahun yang Berakhir Tanggal 31 Desember 2006<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Modal, 1 Janurai 2006<span style="mso-tab-count: 5;">                                           </span>Rp 48.600.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;">Tambah : Laba tahun 2006<span style="mso-tab-count: 4;">                                    </span><u>Rp<span style="mso-spacerun: yes;">   </span>5.400.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-tab-count: 8;">                                                                             </span>Rp 54.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span lang="NO-BOK" style="font-size: 14.0pt; mso-ansi-language: NO-BOK;">Kurang : Pengambilan Prive<span style="mso-tab-count: 4;">                                  </span><u>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="text-align: justify;"> <span lang="NO-BOK" style="font-size: 14.0pt; mso-ansi-language: NO-BOK;">Modal, 31 Desember 2006<span style="mso-tab-count: 4;">                                    </span><u>Rp<span style="mso-spacerun: yes;">  </span>52.000.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="NO-BOK" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: NO-BOK;"><span style="mso-spacerun: yes;">   </span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">PENGARUH TRANSAKSI TERHADAP LAPORAN KEUANGAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 1. </span></b><span style="font-size: 14.0pt; line-height: 150%;">Pada tanggal 1 Desember 2006, Nyonya Pratiwi mendirikan sebuah salon kecantikan yang diberi nama “ Salon Cantik “ Pada tanggal tersebut Nyonya Pratiwi menyerahkan uang tunai sebesar Rp 20.000.000 sebagai setoran modalnya. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Pengaruh transaksi ini terhadap persamaan akuntansi perusahaan adalah sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;">          </span>AKTIVA<span style="mso-tab-count: 2;">              </span>= <span style="mso-tab-count: 1;">       </span>KEWAJIBAN<span style="mso-tab-count: 2;">                </span>+ <span style="mso-tab-count: 1;">       </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1048" style='position:absolute; z-index:251585536' from="320.25pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 426px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251585536;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_s1048" width="144" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1047" style='position:absolute;z-index:251584512' from="167.25pt,4.9pt" to="273.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 222px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251584512;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_s1047" width="144" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1046" style='position:absolute;z-index:251583488' from="12.75pt,4.9pt" to="119.25pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 16px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251583488;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" v:shapes="_x0000_s1046" width="144" /></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 1;">          </span>Kas<span style="mso-tab-count: 8;">                                                                       </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 0cm; mso-list: l2 level4 lfo1; text-indent: 0cm;"> <!--[if !supportLists]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">(1)<span style="font: 7.0pt "Times New Roman";">             </span></span></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">+ Rp. 20.000.000<span style="mso-tab-count: 2;">            </span><span style="mso-tab-count: 4;">                                      </span>+ Rp .20.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon Cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-bottom-alt: 1.5pt; mso-border-color-alt: black; mso-border-left-alt: .75pt; mso-border-right-alt: .75pt; mso-border-style-alt: solid; mso-border-top-alt: 1.5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: #B4B4CA; border-top: solid black 1.5pt; border: solid black 1.0pt; mso-border-alt: solid black .75pt; mso-border-top-alt: solid black 1.5pt; mso-pattern: gray-50 navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><i><span lang="IN" style="color: white; font-size: 14.0pt; line-height: 150%;">Neraca<o:p></o:p></span></i></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-bottom: solid black 1.5pt; border-left: solid black 1.0pt; border-right: none; border-top: none; mso-border-bottom-alt: solid black 1.5pt; mso-border-left-alt: solid black .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                   </span>Rp 20.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="tab-stops: 59.25pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1049" style='position:absolute;z-index:251586560' from="91.5pt,7.3pt" to="180pt,7.3pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 121px; margin-top: 9px; mso-ignore: vglayout; position: absolute; width: 120px; z-index: 251586560;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" v:shapes="_x0000_s1049" width="120" /></span><!--[endif]--><b><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;">                </span><o:p></o:p></span></b></div> <div class="MsoNormal" style="tab-stops: 59.25pt;"> <b><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">   </span><u style="text-underline: double;">Rp 20.000.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="tab-stops: 59.25pt;"> <br /></div> </td> <td style="border-bottom: solid black 1.5pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black 1.5pt; mso-border-right-alt: solid black .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1050" style='position:absolute;left:0;text-align:left;z-index:251587584' from="116.1pt,23.4pt" to="200.1pt,23.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 30px; mso-ignore: vglayout; position: absolute; width: 114px; z-index: 251587584;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" v:shapes="_x0000_s1050" width="114" /></span><!--[endif]--><b><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 20.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; tab-stops: 39.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; tab-stops: 39.0pt;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">Rp 20.000.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; tab-stops: 39.0pt;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 1;">          </span><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 2. </span></b><span style="font-size: 14.0pt; line-height: 150%;">Pada tanggal 1 Desember Ny Pratiwi membeli peral</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">a</span><span style="font-size: 14.0pt; line-height: 150%;">tan salon seperti kursi, alat pengering rambut dan alat keriting rambut seharga Rp 10.000.000 secara tunai. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Transaksi pembelian peralatan ini menyebabkan aktiva kas berkurang Rp 10.000.000 dan aktiva peralatan salon bertambah Rp 10.000.000. Pengaruh transaksi ini terhadap persamaan dasar akuntansi adalah sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-tab-count: 3;">                        </span>=<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>KEWAJIBAN<span style="mso-tab-count: 2;">            </span>+ <span style="mso-tab-count: 1;">       </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1051" style='position:absolute; z-index:251588608' from="8.25pt,4.9pt" to="141.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 10px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 180px; z-index: 251588608;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" v:shapes="_x0000_s1051" width="180" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1052" style='position:absolute;z-index:251589632' from="184.5pt,4.9pt" to="291pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 245px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251589632;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" v:shapes="_x0000_s1052" width="144" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1053" style='position:absolute;z-index:251590656' from="320.25pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 426px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251590656;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" v:shapes="_x0000_s1053" width="144" /></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                        </span><span style="mso-spacerun: yes;">       </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">  </span><span style="mso-spacerun: yes;">    </span><span style="mso-tab-count: 1;">      </span>+ <span style="mso-tab-count: 1;">       </span>Peralatan<span style="mso-tab-count: 4;">                                  </span><span style="mso-tab-count: 1;">          </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">(1)+ 20.000.000<span style="mso-tab-count: 7;">                                                              </span>+ 20.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <!--[if gte vml 1]><v:line id="_x0000_s1054" style='position:absolute;z-index:251591680' from="320.25pt,10.25pt" to="426.75pt,10.25pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 426px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251591680;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" v:shapes="_x0000_s1054" width="144" /></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">(2<u>) -10.000.000</u> + <span style="mso-tab-count: 1;"> </span><u>10.000.000</u><span style="mso-tab-count: 4;">                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">10.000.000</u> + <u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">                                               </span><u style="text-underline: double;">20.000.000</u><span style="mso-spacerun: yes;">        </span><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salaon cantik setelah terjadi transaksi adalah sebagai berikut : <o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; font-size: 14.0pt; line-height: 150%;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">       </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1055" style='position:absolute;left:0;text-align:left;z-index:251592704' from="78pt,13.95pt" to="173.25pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="18" width="103"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" v:shapes="_x0000_s1055" width="129" /></td> </tr> </tbody></table> </span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;">Jumlah Aktiva <u style="text-underline: double;">Rp 20.000.000</u><o:p></o:p></span></b></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi <u>Rp 20.000.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp 20.000.000</u><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 3. </span></b><span style="font-size: 14.0pt; line-height: 150%;">Pada tanggal 5 Desember Ny Pratiwi membeli perlengkapan salon berupa bahan bahan pembersih kulit, bahan bahan make up, bahan pewarna rambut, shampoo dll seharga Rp 4.000.000 secara kredit.</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Pengaruh transaksi ini terhadap persamaan akuntansi adalah sebagai berikut <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">:<o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-tab-count: 4;">                                              </span> =<span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">        </span>KEWAJIBAN<span style="mso-tab-count: 2;">             </span>+ <span style="mso-tab-count: 1;">         </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1057" style='position:absolute; z-index:251594752' from="215.25pt,4.9pt" to="291pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 286px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 103px; z-index: 251594752;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" v:shapes="_x0000_s1057" width="103" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1056" style='position:absolute;z-index:251593728' from="0,4.9pt" to="173.25pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 233px; z-index: 251593728;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" v:shapes="_x0000_s1056" width="233" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1058" style='position:absolute;z-index:251595776' from="320.25pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 426px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 144px; z-index: 251595776;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" v:shapes="_x0000_s1058" width="144" /></span><!--[endif]--><span lang="IN" style="font-size: 11.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">    </span><span style="mso-spacerun: yes;">    </span>+ <span style="mso-tab-count: 1;">     </span>Perlengkapan + Peralatan<span style="mso-tab-count: 1;">          </span>Utang dagang<span style="mso-tab-count: 2;">               </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">10.000.000 +<span style="mso-spacerun: yes;">                               </span>+ 10.000.000<span style="mso-spacerun: yes;">                 </span><span style="mso-spacerun: yes;">                                         </span>20.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1060" style='position:absolute; left:0;text-align:left;z-index:251597824' from="351pt,13.7pt" to="426.75pt,13.7pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 467px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 103px; z-index: 251597824;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" v:shapes="_x0000_s1060" width="103" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1059" style='position:absolute;left:0;text-align:left;z-index:251596800' from="-6.75pt,13.7pt" to="69pt,13.7pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -10px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 103px; z-index: 251596800;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" v:shapes="_x0000_s1059" width="103" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                     </span><u>+</u></span></b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">4.000.000</span></u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                    </span><u>+ 4.000.000<span style="mso-spacerun: yes;">            </span></u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">10.000.000</span></u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">+ 4.000.000</u><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">         </span>+ <u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">                                </span><u style="text-underline: double;">20.000.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon Cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; font-size: 14.0pt; line-height: 150%;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">PerlengkapanRp<span style="mso-spacerun: yes;">   </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">       </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1061" style='position:absolute;left:0;text-align:left;z-index:251598848' from="78pt,13.95pt" to="173.25pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="17" width="103"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image013.gif" v:shapes="_x0000_s1061" width="129" /></td> </tr> </tbody></table> </span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva <u style="text-underline: double;">Rp 24.000.000</u></span></b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">  </span>4.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi <u>Rp 20.000.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><span style="mso-spacerun: yes;">  </span><u style="text-underline: double;">Rp 24.000.000</u><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -3.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi</span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> 4</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">. </span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Dalam waktu 2 minggu salon cantik telah mendapat langganan yang cukup banyak. Sebagai promosi mereka diberi kelonggaran membayar dalam waktu beberapa minggu. Jumlah tagihan kepada para pelanggan hingga tanggal 15 Desember berjumlah Rp 1.500.000. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 3;">                                                </span>AKTIVA<span style="mso-tab-count: 1;">                </span><span style="mso-spacerun: yes;">              </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-spacerun: yes;">     </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1062" style='position:absolute; z-index:251599872' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251599872;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" v:shapes="_x0000_s1062" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1063" style='position:absolute;z-index:251600896' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251600896;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1063" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1064" style='position:absolute;z-index:251601920' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251601920;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" v:shapes="_x0000_s1064" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">10.000.000<span style="mso-spacerun: yes;">                                </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">       </span>4.000.000<span style="mso-spacerun: yes;">                                 </span>20.000.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <!--[if gte vml 1]><v:line id="_x0000_s1068" style='position:absolute;z-index:251606016' from="256.5pt,10.4pt" to="294.75pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 341px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251606016;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" v:shapes="_x0000_s1068" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1067" style='position:absolute;z-index:251604992' from="193.5pt,10.4pt" to="231.75pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 257px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251604992;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" v:shapes="_x0000_s1067" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1066" style='position:absolute;z-index:251603968' from="124.5pt,10.4pt" to="162.75pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 165px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251603968;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" v:shapes="_x0000_s1066" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1065" style='position:absolute;z-index:251602944' from="0,10.4pt" to="38.25pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251602944;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" v:shapes="_x0000_s1065" width="53" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span><u>+ 1.500.000</u><span style="mso-tab-count: 8;">                                                                                                                     </span><span style="mso-spacerun: yes;">         </span><u>1.500.000</u> <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">10.000.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">+ <u style="text-underline: double;">1.500.000</u><span style="mso-spacerun: yes;">            </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">        </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">                                 </span><u style="text-underline: double;">21.500.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: white; font-size: 14.0pt; line-height: 150%;">NERACA<o:p></o:p></span></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">                      </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>1.500.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">    </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                        </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1069" style='position:absolute;left:0;text-align:left;z-index:251607040' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="17" width="154"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" v:shapes="_x0000_s1069" width="105" /></td> </tr> </tbody></table> </span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp 25.500.000</u></span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">    </span>4.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 21.500.000<u><o:p></o:p></u></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1070" style='position:absolute;left:0;text-align:left;z-index:251608064' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="12" width="124"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1070" width="101" /></td> </tr> </tbody></table> </span><!--[endif]--><b><u><span lang="IN" style="mso-ansi-language: IN;"><o:p><span style="text-decoration: none;"> </span></o:p></span></u></b></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp 25.500.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 5.</span></b><span style="font-size: 14.0pt; line-height: 150%;">Tanggal 20 Desember, dibayar utang atas pembelian perlengkapan salon tanggal 5 Desember lalu sebesar Rp 2.000.000</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-tab-count: 1;">                </span><span style="mso-spacerun: yes;">              </span><span style="mso-tab-count: 1;"> </span>AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 1;">       </span><span style="mso-tab-count: 1;">                </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1071" style='position:absolute; z-index:251609088' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251609088;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" v:shapes="_x0000_s1071" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1072" style='position:absolute;z-index:251610112' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251610112;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1072" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1073" style='position:absolute;z-index:251611136' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251611136;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" v:shapes="_x0000_s1073" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">10.000.000<span style="mso-spacerun: yes;">   </span>+ 1.500.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">       </span>4.000.000<span style="mso-spacerun: yes;">                    </span><span style="mso-spacerun: yes;">             </span>21.500.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <!--[if gte vml 1]><v:line id="_x0000_s1077" style='position:absolute;z-index:251615232' from="378pt,10.4pt" to="416.25pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 503px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251615232;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1077" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1076" style='position:absolute;z-index:251614208' from="63pt,10.4pt" to="101.25pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 83px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251614208;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1076" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1075" style='position:absolute;z-index:251613184' from="193.5pt,10.4pt" to="231.75pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 257px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251613184;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1075" width="53" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1074" style='position:absolute;z-index:251612160' from="124.5pt,10.4pt" to="162.75pt,10.4pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 165px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 53px; z-index: 251612160;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" v:shapes="_x0000_s1074" width="53" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span><u>2.000.00</u>0<span style="mso-spacerun: yes;">                 </span><span style="mso-tab-count: 5;">                                                                         </span><u>2.000.000</u><span style="mso-tab-count: 2;">                              </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>8.000.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">1.500.000 </u><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">2.000.000</u><span style="mso-tab-count: 1;">            </span><span style="mso-spacerun: yes;">                     </span><u style="text-underline: double;">21.500.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>8.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>1.500.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                        </span>Rp 10.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1078" style='position:absolute;left:0;text-align:left;z-index:251616256' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="18" width="154"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1078" width="105" /></td> </tr> </tbody></table> </span><!--[endif]--><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">    </span>23.500.000</u></span></b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">    </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 21.500.000<u><o:p></o:p></u></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1079" style='position:absolute;left:0;text-align:left;z-index:251617280' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="13" width="124"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" v:shapes="_x0000_s1079" width="101" /></td> </tr> </tbody></table> </span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p><span style="text-decoration: none;"> </span></o:p></span></u></b></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp 23.500.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 6.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><span style="font-size: 14.0pt; line-height: 150%;">Ny Pratiwi menyewa sebuah rumah untuk tempat</span><span style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-size: 14.0pt; line-height: 150%;">menyelenggaran kegiatan usahanya. Pada hari ini dibayar sewa rumah bulan Desember sebesar Rp 300.000. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">               </span><span style="mso-tab-count: 1;">               </span>AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1080" style='position:absolute; z-index:251618304' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251618304;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" v:shapes="_x0000_s1080" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1081" style='position:absolute;z-index:251619328' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251619328;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1081" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1082" style='position:absolute;z-index:251620352' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251620352;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" v:shapes="_x0000_s1082" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">8. 000.000<span style="mso-spacerun: yes;">   </span>+ 1.500.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">       </span>2.000.000<span style="mso-spacerun: yes;">                                 </span>21.500.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1086" style='position:absolute; left:0;text-align:left;z-index:251624448' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251624448;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image023.gif" v:shapes="_x0000_s1086" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1085" style='position:absolute;left:0;text-align:left;z-index:251623424' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251623424;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image024.gif" v:shapes="_x0000_s1085" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1084" style='position:absolute;left:0;text-align:left;z-index:251622400' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251622400;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image025.gif" v:shapes="_x0000_s1084" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1083" style='position:absolute;left:0;text-align:left;z-index:251621376' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251621376;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image026.gif" v:shapes="_x0000_s1083" width="64" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span><u><span style="mso-spacerun: yes;"> </span>300.000</u><span style="mso-spacerun: yes;">                                                                                                        </span><span style="mso-spacerun: yes;">                                   </span><u>300.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.700.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">      </span><u style="text-underline: double;">1.500.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">     </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                                  </span><u style="text-underline: double;">21.200.000</u><span style="mso-spacerun: yes;">          </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 437.4pt;" valign="top" width="583"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; font-size: 11.0pt; line-height: 150%;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.700.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>1.500.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">       </span><span style="mso-spacerun: yes;">               </span><span style="mso-spacerun: yes;"> </span>Rp <span style="mso-spacerun: yes;"> </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1087" style='position:absolute;left:0;text-align:left;z-index:251625472; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251625472;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1087" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">  </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">    </span><span style="mso-spacerun: yes;">  </span>23.500.000</u></span></b><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 224.75pt;" valign="top" width="300"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 21.200.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1088" style='position:absolute;left:0;text-align:left;z-index:251626496; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251626496;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" v:shapes="_x0000_s1088" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp 23.500.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                                   </span><span style="mso-spacerun: yes;">   </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 7.</span></b><span style="font-size: 14.0pt; line-height: 150%;">Perusahaan membayar gaji para pegawai salon bulan Desember sebesar Rp 450.000,</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1089" style='position:absolute; z-index:251627520' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251627520;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image027.gif" v:shapes="_x0000_s1089" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1090" style='position:absolute;z-index:251628544' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251628544;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" v:shapes="_x0000_s1090" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1091" style='position:absolute;z-index:251629568' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 5px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251629568;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image029.gif" v:shapes="_x0000_s1091" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span> <span style="mso-spacerun: yes;">          </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">8. 000.000<span style="mso-spacerun: yes;">   </span>+ 1.500.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">       </span>2.000.000<span style="mso-spacerun: yes;">                                 </span>21.500.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1095" style='position:absolute; left:0;text-align:left;z-index:251633664' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251633664;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1095" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1094" style='position:absolute;left:0;text-align:left;z-index:251632640' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251632640;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image031.gif" v:shapes="_x0000_s1094" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1093" style='position:absolute;left:0;text-align:left;z-index:251631616' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251631616;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image032.gif" v:shapes="_x0000_s1093" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1092" style='position:absolute;left:0;text-align:left;z-index:251630592' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251630592;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image033.gif" v:shapes="_x0000_s1092" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span>450.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                          </span><span style="mso-spacerun: yes;">                                                 </span><u>450.000<o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.250.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">      </span><u style="text-underline: double;">1.500.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">        </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                                  </span><u style="text-underline: double;">20.750.000</u><span style="mso-spacerun: yes;">          </span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut :<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.250.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>1.500.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                       </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1096" style='position:absolute;left:0;text-align:left;z-index:251634688; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251634688;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1096" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva <span style="mso-spacerun: yes;">             </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>22.750.000</u></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 20.750.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1097" style='position:absolute;left:0;text-align:left;z-index:251635712; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251635712;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image034.gif" v:shapes="_x0000_s1097" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp 22.750.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 8. </span></b><span style="font-size: 14.0pt; line-height: 150%;">Pada akhir bulan Desember diterima pembayaran dari para pelanggan yang telah menerima jasa salon kecantikan hingga tanggal 15 Desember sebesar Rp 700.000. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1098" style='position:absolute; z-index:251636736' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251636736;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image035.gif" v:shapes="_x0000_s1098" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1099" style='position:absolute;z-index:251637760' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251637760;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image023.gif" v:shapes="_x0000_s1099" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1100" style='position:absolute;z-index:251638784' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251638784;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image036.gif" v:shapes="_x0000_s1100" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.250.000<span style="mso-spacerun: yes;">   </span>+ 1.500.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">       </span>2.000.000<span style="mso-spacerun: yes;">                                 </span>20.750.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1105" style='position:absolute; left:0;text-align:left;z-index:251643904' from="361.5pt,9.8pt" to="426.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 481px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251643904;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1105" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1104" style='position:absolute;left:0;text-align:left;z-index:251642880' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251642880;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1104" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1103" style='position:absolute;left:0;text-align:left;z-index:251641856' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251641856;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image037.gif" v:shapes="_x0000_s1103" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1102" style='position:absolute;left:0;text-align:left;z-index:251640832' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251640832;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image038.gif" v:shapes="_x0000_s1102" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1101" style='position:absolute;left:0;text-align:left;z-index:251639808' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251639808;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image039.gif" v:shapes="_x0000_s1101" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span>700.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span>700.000<span style="mso-spacerun: yes;">                                                                                                       </span><span style="mso-spacerun: yes;">                          </span><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.950.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">800.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">        </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                                 </span><u style="text-underline: double;">20.750.000</u><span style="mso-spacerun: yes;">          </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut</span><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 444.5pt;" valign="top" width="593"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.75pt;" valign="top" width="293"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.950.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">        </span>800.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                       </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1106" style='position:absolute;left:0;text-align:left;z-index:251644928; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251644928;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image040.gif" v:shapes="_x0000_s1106" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>22.750.000</u></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 224.75pt;" valign="top" width="300"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp 20.750.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1107" style='position:absolute;left:0;text-align:left;z-index:251645952; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251645952;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image041.gif" v:shapes="_x0000_s1107" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">     </span>22.750.000</u></span></b><b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Transaksi 9 </span></b><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Selama dua minggu terakhir bulan Desember salon kecantikan telah memberikan jasanya kepada sejumlah pemakai jasa yang seluruhnya bernilai Rp 3.800.000.Pada hari ini dikirimkan tagihan kepada para pemakai jasa tersebut. <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1108" style='position:absolute; z-index:251646976' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251646976;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image042.gif" v:shapes="_x0000_s1108" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1109" style='position:absolute;z-index:251648000' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251648000;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1109" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1110" style='position:absolute;z-index:251649024' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251649024;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image043.gif" v:shapes="_x0000_s1110" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.950.000<span style="mso-spacerun: yes;">   </span>+ <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>800.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">           </span>2.000.000<span style="mso-spacerun: yes;">                           </span><span style="mso-spacerun: yes;">  </span>20.750.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1115" style='position:absolute; left:0;text-align:left;z-index:251654144' from="361.5pt,9.8pt" to="426.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 481px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251654144;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1115" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1114" style='position:absolute;left:0;text-align:left;z-index:251653120' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251653120;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1114" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1113" style='position:absolute;left:0;text-align:left;z-index:251652096' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251652096;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image037.gif" v:shapes="_x0000_s1113" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1112" style='position:absolute;left:0;text-align:left;z-index:251651072' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251651072;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image038.gif" v:shapes="_x0000_s1112" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1111" style='position:absolute;left:0;text-align:left;z-index:251650048' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251650048;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image039.gif" v:shapes="_x0000_s1111" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">          </span><span style="mso-spacerun: yes;">   </span>0</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">       </span><span style="mso-spacerun: yes;"> </span>3.800.000<span style="mso-spacerun: yes;">                                                          </span><span style="mso-spacerun: yes;">                                                    </span><span style="mso-spacerun: yes;">  </span>3.800.000<span style="mso-spacerun: yes;">                   </span><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.950.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">4.600.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">        </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                            </span><span style="mso-spacerun: yes;"> </span><u style="text-underline: double;">24.550.000</u><span style="mso-spacerun: yes;">        </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.950.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>4.600.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                       </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1116" style='position:absolute;left:0;text-align:left;z-index:251655168; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251655168;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1116" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>26.550.000</u></span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp<span style="mso-spacerun: yes;">  </span>24.550.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1117" style='position:absolute;left:0;text-align:left;z-index:251656192; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251656192;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image034.gif" v:shapes="_x0000_s1117" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">     </span>26.550.000</u></span></b><b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: -72.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: -72.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: -72.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: -72.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 10. </span></b><span style="font-size: 14.0pt; line-height: 150%;">Pada akhir bulan Desember biaya listrik dan air masing <span style="mso-spacerun: yes;"> </span>masing sebesar Rp 250.000 dan Rp 150.000. </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1118" style='position:absolute; z-index:251657216' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251657216;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image035.gif" v:shapes="_x0000_s1118" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1119" style='position:absolute;z-index:251658240' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251658240;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image023.gif" v:shapes="_x0000_s1119" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1120" style='position:absolute;z-index:251659264' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251659264;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image036.gif" v:shapes="_x0000_s1120" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.950.000<span style="mso-spacerun: yes;">   </span>+ <span style="mso-spacerun: yes;">    </span>4.600.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">           </span>2.000.000<span style="mso-spacerun: yes;">                         </span>24.550.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1125" style='position:absolute; left:0;text-align:left;z-index:251664384' from="361.5pt,9.8pt" to="426.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 481px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251664384;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image044.gif" v:shapes="_x0000_s1125" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1124" style='position:absolute;left:0;text-align:left;z-index:251663360' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251663360;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image044.gif" v:shapes="_x0000_s1124" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1123" style='position:absolute;left:0;text-align:left;z-index:251662336' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251662336;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image031.gif" v:shapes="_x0000_s1123" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1122" style='position:absolute;left:0;text-align:left;z-index:251661312' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251661312;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image032.gif" v:shapes="_x0000_s1122" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1121" style='position:absolute;left:0;text-align:left;z-index:251660288' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251660288;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image033.gif" v:shapes="_x0000_s1121" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span>400.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                                                          </span>400.000<span style="mso-spacerun: yes;">                   </span><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.550.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">4.600.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">4.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">        </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                             </span><u style="text-underline: double;">24.150.000</u><span style="mso-spacerun: yes;">        </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.550.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>4.600.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>4.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                       </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1126" style='position:absolute;left:0;text-align:left;z-index:251665408; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251665408;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image040.gif" v:shapes="_x0000_s1126" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>26.150.000</u></span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp<span style="mso-spacerun: yes;">  </span>24.150.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1127" style='position:absolute;left:0;text-align:left;z-index:251666432; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251666432;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image041.gif" v:shapes="_x0000_s1127" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">     </span>26.150.000</u></span></b><b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Transaksi 11 </span></b><span style="font-size: 14.0pt; line-height: 150%;">Persediaan perlengkapan salon yang masih tersisa pada tanggal 31 Desember berjumlah Rp 3.000.000 </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1128" style='position:absolute; z-index:251667456' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251667456;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image042.gif" v:shapes="_x0000_s1128" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1129" style='position:absolute;z-index:251668480' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251668480;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1129" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1130" style='position:absolute;z-index:251669504' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251669504;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image043.gif" v:shapes="_x0000_s1130" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.550.000<span style="mso-spacerun: yes;">   </span>+ <span style="mso-spacerun: yes;">    </span>4.600.000<span style="mso-spacerun: yes;">          </span>4.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">           </span>2.000.000<span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">             </span>24.150.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1135" style='position:absolute; left:0;text-align:left;z-index:251674624' from="361.5pt,9.8pt" to="426.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 481px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251674624;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" v:shapes="_x0000_s1135" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1134" style='position:absolute;left:0;text-align:left;z-index:251673600' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251673600;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" v:shapes="_x0000_s1134" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1133" style='position:absolute;left:0;text-align:left;z-index:251672576' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251672576;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image045.gif" v:shapes="_x0000_s1133" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1132" style='position:absolute;left:0;text-align:left;z-index:251671552' from="109.5pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 145px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 76px; z-index: 251671552;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image046.gif" v:shapes="_x0000_s1132" width="76" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1131" style='position:absolute;left:0;text-align:left;z-index:251670528' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251670528;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image047.gif" v:shapes="_x0000_s1131" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">               </span>0</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                   </span>1.000.000<span style="mso-spacerun: yes;">                                                                                  </span>1.000.000<span style="mso-spacerun: yes;">                    </span><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.550.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">4.600.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">3.000.000</u><span style="mso-spacerun: yes;">      </span><span style="mso-spacerun: yes;">     </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                         </span><u style="text-underline: double;">23.150.000</u><span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span></span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 444.5pt;" valign="top" width="593"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.75pt;" valign="top" width="293"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>7.550.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>4.600.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>3.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">                       </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1136" style='position:absolute;left:0;text-align:left;z-index:251675648; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251675648;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image021.gif" v:shapes="_x0000_s1136" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>25.150.000</u></span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 224.75pt;" valign="top" width="300"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp<span style="mso-spacerun: yes;">  </span>23.150.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1137" style='position:absolute;left:0;text-align:left;z-index:251676672; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251676672;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image048.gif" v:shapes="_x0000_s1137" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">     </span>25.150.000</u></span></b><b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">    </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="NO-BOK" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: NO-BOK;">Transaksi 12 </span></b><span lang="NO-BOK" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: NO-BOK;">Pada tanggal 31 Desember Ny Pratiwi mengambil uang untuk keperluan pribadi sebesar Rp 600.000</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-indent: 36.0pt;"> <span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;">AKTIVA<span style="mso-spacerun: yes;">   </span><span style="mso-tab-count: 3;">                                            </span><span style="mso-spacerun: yes;">       </span>=<span style="mso-tab-count: 1;">      </span>KEWAJIBAN<span style="mso-tab-count: 2;">                       </span><span style="mso-spacerun: yes;">     </span>MODAL<o:p></o:p></span></div> <div class="MsoNormal"> <!--[if gte vml 1]><v:line id="_x0000_s1138" style='position:absolute; z-index:251677696' from="0,4.9pt" to="222pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: -1px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 298px; z-index: 251677696;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image042.gif" v:shapes="_x0000_s1138" width="298" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1139" style='position:absolute;z-index:251678720' from="244.5pt,4.9pt" to="309.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251678720;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" v:shapes="_x0000_s1139" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1140" style='position:absolute;z-index:251679744' from="370.5pt,4.9pt" to="426.75pt,4.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; margin-left: 493px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 77px; z-index: 251679744;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image043.gif" v:shapes="_x0000_s1140" width="77" /></span><!--[endif]--><span lang="IN" style="font-size: 10.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                               </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span>Kas<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">    </span>+ Piutang Dagang +Perlengkapan + Peralatan<span style="mso-tab-count: 1;">         </span>Utang dagang<span style="mso-tab-count: 1;">       </span><span style="mso-spacerun: yes;">           </span>Modal Ny. Pratiwi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">7.550.000<span style="mso-spacerun: yes;">   </span>+ <span style="mso-spacerun: yes;">    </span>4.600.000<span style="mso-spacerun: yes;">          </span>3.000.000<span style="mso-spacerun: yes;">       </span>+ 10.000.000<span style="mso-spacerun: yes;">           </span>2.000.000<span style="mso-spacerun: yes;">                         </span>23.150.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <!--[if gte vml 1]><v:line id="_x0000_s1142" style='position:absolute; left:0;text-align:left;z-index:251681792' from="131.25pt,9.8pt" to="165pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 174px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 47px; z-index: 251681792;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image049.gif" v:shapes="_x0000_s1142" width="47" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1145" style='position:absolute;left:0;text-align:left;z-index:251684864' from="361.5pt,9.8pt" to="426.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 481px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251684864;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1145" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1144" style='position:absolute;left:0;text-align:left;z-index:251683840' from="244.5pt,9.8pt" to="309.75pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 325px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 89px; z-index: 251683840;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" v:shapes="_x0000_s1144" width="89" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1143" style='position:absolute;left:0;text-align:left;z-index:251682816' from="179.25pt,9.8pt" to="236.25pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 238px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 78px; z-index: 251682816;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image037.gif" v:shapes="_x0000_s1143" width="78" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1141" style='position:absolute;left:0;text-align:left;z-index:251680768' from="54pt,9.8pt" to="100.5pt,9.8pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 71px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 64px; z-index: 251680768;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image039.gif" v:shapes="_x0000_s1141" width="64" /></span><!--[endif]--><u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span>600.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                   </span><span style="mso-spacerun: yes;">                                                                                                       </span>600.000<u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <u style="text-underline: double;"><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;">6.950.000</span></u><span lang="IN" style="font-size: 10.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><u style="text-underline: double;">4.600.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">3.000.000</u><span style="mso-spacerun: yes;">           </span><u style="text-underline: double;">10.000.000</u><span style="mso-spacerun: yes;">          </span><u style="text-underline: double;">2.000.000</u><span style="mso-spacerun: yes;">                         </span><u style="text-underline: double;">22.550.000</u><span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: -90.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Neraca yang disusun oleh salon cantik setelah terjadi transaksi di atas akan nampak sebagai berikut<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border-bottom: none; border: solid navy 1.0pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="color: white; mso-ansi-language: IN;">NERACA<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">AKTIVA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Kas<span style="mso-spacerun: yes;">                                  </span>Rp<span style="mso-spacerun: yes;">   </span>6950.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Piutang Dagang<span style="mso-spacerun: yes;">            </span>Rp<span style="mso-spacerun: yes;">     </span>4.600.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Perlengkapan<span style="mso-spacerun: yes;">                </span>Rp<span style="mso-spacerun: yes;">     </span>3.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Peralatan<span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">           </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1146" style='position:absolute;left:0;text-align:left;z-index:251685888; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="116.25pt,13.95pt" to="193.5pt,13.95pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 154px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 105px; z-index: 251685888;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image040.gif" v:shapes="_x0000_s1146" width="105" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Aktiva<span style="mso-spacerun: yes;">              </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">      </span>24.550.000</u></span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-bottom-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-right-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">KEWAJIBAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Utang Dagang<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">MODAL<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Modal Ny. Pratiwi Rp<span style="mso-spacerun: yes;">  </span>22.550.000</span></b><!--[if gte vml 1]><v:line id="_x0000_s1147" style='position:absolute;left:0;text-align:left;z-index:251686912; mso-position-horizontal-relative:text;mso-position-vertical-relative:text' from="93.6pt,10.1pt" to="167.85pt,10.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 124px; margin-top: 12px; mso-ignore: vglayout; position: absolute; width: 101px; z-index: 251686912;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image019.gif" v:shapes="_x0000_s1147" width="101" /></span><!--[endif]--><b><u><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;">Jumlah Pasiva<span style="mso-spacerun: yes;">       </span><u style="text-underline: double;">Rp<span style="mso-spacerun: yes;">     </span>24.550.000</u></span></b><b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 81.0pt; text-indent: -81.0pt;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 3;">                                                </span></span></b><span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 5;">                                                            </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <span lang="IN" style="font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-tab-count: 5;">                                                            </span><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">SALON CANTIK<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">Laporan Rugi Laba<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;">Untuk Bulan yang berakhir Tanggal 31 Desember 2006</span></b><span style="font-size: 14.0pt;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <!--[if gte vml 1]><v:line id="_x0000_s1027" style='position:absolute;left:0;text-align:left;z-index:251564032' from="9pt,6.8pt" to="414pt,6.8pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="8" width="11"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image050.gif" v:shapes="_x0000_s1027" width="542" /></td> </tr> </tbody></table> </span><!--[endif]--><span style="font-size: 14.0pt;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Pendapatan Salon <span style="mso-tab-count: 6;">                                                 </span>Rp 5.300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya biaya Operasi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya sewa<span style="mso-tab-count: 5;">                                        </span>Rp<span style="mso-spacerun: yes;">    </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya Gaji<span style="mso-tab-count: 5;">                                         </span>Rp<span style="mso-spacerun: yes;">    </span>450.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya Listrik & air<span style="mso-tab-count: 4;">                             </span>Rp<span style="mso-spacerun: yes;">    </span>400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya Pemakaian perlengkapan<span style="mso-tab-count: 2;">          </span><u>Rp 1.000.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Jumlah Biaya<span style="mso-tab-count: 6;">                                                        </span><u>Rp 2.150.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Laba bersih<span style="mso-tab-count: 7;">                                                           </span><b style="mso-bidi-font-weight: normal;"><u>Rp 3.150.000</u></b><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">SALON CANTIK<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Laporan Perubahan Modal<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Untuk Bulan yang berkhir 31 Desember 2006<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <!--[if gte vml 1]><v:line id="_x0000_s1028" style='position:absolute;left:0;text-align:left;z-index:251565056' from="9pt,14.7pt" to="405pt,14.7pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="18" width="11"></td> </tr> <tr> <td></td> <td><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image051.gif" v:shapes="_x0000_s1028" width="530" /></td> </tr> </tbody></table> </span><!--[endif]--><span style="font-size: 14.0pt;"><o:p> </o:p></span></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Modal, 1 Desember 2006<span style="mso-tab-count: 5;">                                      </span>Rp 20.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Tambah : Laba bersih bulan Desember<span style="mso-tab-count: 2;">                  </span><b style="mso-bidi-font-weight: normal;"><u>Rp<span style="mso-spacerun: yes;">   </span>3.150.000</u></b><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-tab-count: 8;">                                                                             </span>Rp 23.150.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Kurang : Pengambilan Prive<span style="mso-tab-count: 4;">                                  </span><u>Rp<span style="mso-spacerun: yes;">      </span>600.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Modal, 31 Desember 2006<span style="mso-tab-count: 4;">                                    </span><b style="mso-bidi-font-weight: normal;"><u>Rp 22.550.000</u></b><u><o:p></o:p></u></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid navy .75pt; mso-border-insideh: .75pt solid navy; mso-border-insidev: .75pt solid navy; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="background: navy; border: solid navy 1.0pt; mso-border-alt: solid navy .75pt; mso-pattern: solid navy; mso-shading: white; padding: 0cm 5.4pt 0cm 5.4pt; width: 428.4pt;" valign="top" width="571"><div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="color: white; font-size: 14.0pt;">SALON CANTIK<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="color: white; font-size: 14.0pt;">NERACA<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><span style="color: white; font-size: 14.0pt;">31 Desember 2006<o:p></o:p></span></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid navy 1.0pt; mso-border-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.4pt;" valign="top" width="283"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><u><span style="font-size: 14.0pt; line-height: 150%;">Aktiva<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-size: 14.0pt;">Kas<span style="mso-spacerun: yes;">                          </span>Rp<span style="mso-spacerun: yes;">   </span>6.950.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-size: 14.0pt;">Piutang Dagang<span style="mso-spacerun: yes;">     </span>Rp<span style="mso-spacerun: yes;">   </span>4.600.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-size: 14.0pt;">Perlengkapan<span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>3.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-size: 14.0pt;">Peralatan<span style="mso-spacerun: yes;">     </span><span style="mso-spacerun: yes;">       </span></span></b><b><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">  </span></span></b><b><u><span style="font-size: 14.0pt;">Rp 10.000.000</span></u></b><b><span style="font-size: 14.0pt;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><span style="font-size: 14.0pt;">Jumlah Aktiva<span style="mso-spacerun: yes;">       </span><u>Rp 24.550.000</u><o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid navy 1.0pt; border-left: none; border-right: solid navy 1.0pt; border-top: none; mso-border-alt: solid navy .75pt; mso-border-left-alt: solid navy .75pt; mso-border-top-alt: solid navy .75pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 216.0pt;" valign="top" width="288"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><u><span style="font-size: 14.0pt; line-height: 150%;">Kewajiban<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span style="font-size: 14.0pt; line-height: 150%;">Utang Dagang<span style="mso-spacerun: yes;">         </span>Rp<span style="mso-spacerun: yes;">   </span>2.000.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b><span style="font-size: 14.0pt; line-height: 150%;">Modal<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span style="font-size: 14.0pt; line-height: 150%;">Modal , Ny Pratiwi<span style="mso-spacerun: yes;">  </span>Rp <u>22.550.000<o:p></o:p></u></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b><span style="font-size: 14.0pt; line-height: 150%;">Jumlah Pasiva<span style="mso-spacerun: yes;">         </span><u>Rp 24.550.000<o:p></o:p></u></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">REKENING SEBAGAI ALAT PENCATATAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Penggolongan Rekening<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Pada pokoknya rekening-rekening dibagi menjadi 2 golongan besar :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l12 level1 lfo7; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Rekening rekening Neraca atau biasa disebut dengan rekening Riil yaitu rekening rekening yang pada khir periode akan dilaporkan di dalam neraca. </span><span style="font-size: 14.0pt; line-height: 150%;">Yang disebut dengan rekening rekening riil ialah rekening aktiva ( harta ), rekening kewajiban ( utang ) dan rekening modal.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l12 level1 lfo7; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Rekening rekening Rugi Laba atau biasa disebut dengan rekening nominal, yaitu rekening rekening yang pada akhir periode akan dilaporkan dalam Rugi Laba. Rekening rekening ini meliputi rekening pendapatan dan rekening rekening biaya. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Bentuk dan Isi Rekening<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Dalam praktek dikenal bermacam macam bentuk rekening, tetapi yang paling banyak digunakan<span style="mso-spacerun: yes;">  </span>( khususnya untuk keperluan menjelaskan mekanisme penggunaan rekening dalam pelajaran akuntansi di sekolah ) adalah rekening yang berbentuk T. Rekening ini terdiri atas dua sisi, yaitu sisi kiri yang disebut dengan sisi debet dan sisi kanan yang disebut dengan sisi kredit. Mencatat di sisi kanan disebut dengan mendebet rekening dan mencatat di sisi kanan disebut dengan mengkredit rekening.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="8" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Kas<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.35pt;" valign="top" width="67"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Tanggal<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Keterangan<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.25pt;" valign="top" width="34"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> F<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Jumlah<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Tanggal<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Keterangan<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> F<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.4pt;" valign="top" width="79"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Jumlah<o:p></o:p></div> </td> </tr> <tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 50.35pt;" valign="top" width="67"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> 2006<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 1<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 15<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Setoran modal<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Penerimaan piutang<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.25pt;" valign="top" width="34"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> 20.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">     </span><u>700<o:p></o:p></u></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><u>20.700<o:p></o:p></u></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> 2006<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 1<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 1<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 5<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 31<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 31<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Des 31<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 90.0pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Peralatan Salon<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Pembay utang<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Pembay sewa<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Pembay Gaji<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Biaya Listrik<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Prive<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 27.0pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.4pt;" valign="top" width="79"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> 10.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">  </span>2.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">     </span>300<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">     </span>450<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">     </span>400<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <u><span style="mso-spacerun: yes;">     </span>600<o:p></o:p></u></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><u>13.750<o:p></o:p></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">  </span><o:p></o:p></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Pada setiap akhir bulan sisi debet dan sisi kredit dijumlahkan dan kemudian jumlahnya ditulis dengan pensil. Angka Rp 20.700 dan Rp 13.750 masing masing menunjukkan jumlah sisi debet dan jumlah sisi kredit . dari kedua angka tersebut dapat dihitung jumlah kas yang ada pada akhir bulan Desember 2006 yaitu Rp 6.950 disebut saldo rekening.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">SIFAT SIFAT REKENING</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level1 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Sifat sifat rekening Riil<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Debet<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Kredit<o:p></o:p></span></div> </td> </tr> <tr style="height: 147.3pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 147.3pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pertambahan dalam rekening-rekening aktiva <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pengurangan dalam rekening rekening utang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pengurangan dalam rekening rekening modal<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 147.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pengurangan dalam rekening-rekening aktiva<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pertambahan dalam rekening rekening utang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-size: 14.0pt; line-height: 150%;">Pertambahan dalam rekening rekening modal<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Aturan pendebitan dan pengkreditan dapat juga dinyatakan dalam hubungannya dengan persamaan akuntansi dan neraca dalam bentuk rekening. Dalam diagram berikut ini tanda ( + ) digunakan untuk menyatakan pertambahan dan tanda ( - ) untuk menyatakan pengurangan<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="height: 27.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="border: solid windowtext 1.0pt; height: 27.8pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;">NERACA<o:p></o:p></b></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;">Aktiva<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> Rekening rekening Aktiva<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1030" style='position:absolute;left:0;text-align:left;z-index:251567104' from="99pt,1pt" to="99pt,46pt"/><![endif]--><!--[if !vml]--><span style="height: 62px; left: 0px; margin-left: 131px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251567104;"><img height="62" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image052.gif" v:shapes="_x0000_s1030" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1029" style='position:absolute;left:0;text-align:left;z-index:251566080' from="36pt,1pt" to="180pt,1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 47px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 194px; z-index: 251566080;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image053.gif" v:shapes="_x0000_s1029" width="194" /></span><!--[endif]--><span style="mso-spacerun: yes;">       </span><span style="mso-spacerun: yes;">    </span><span style="mso-spacerun: yes;">  </span>Debet<span style="mso-spacerun: yes;">              </span>Kredit<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>+<span style="mso-spacerun: yes;">                     </span>-<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;">Kewajiban<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <!--[if gte vml 1]><v:line id="_x0000_s1032" style='position:absolute;left:0;text-align:left;z-index:251569152' from="102.6pt,16.15pt" to="102.6pt,61.15pt"/><![endif]--><!--[if !vml]--><span style="height: 62px; left: 0px; margin-left: 136px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251569152;"><img height="62" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image054.gif" v:shapes="_x0000_s1032" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1031" style='position:absolute;left:0;text-align:left;z-index:251568128' from="21.6pt,16.15pt" to="192.6pt,16.15pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 28px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 230px; z-index: 251568128;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image055.gif" v:shapes="_x0000_s1031" width="230" /></span><!--[endif]-->Rekening rekening Kewajiban<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">    </span><span style="mso-spacerun: yes;">   </span>Debet<span style="mso-spacerun: yes;">                 </span>Kredit<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="mso-spacerun: yes;">        </span><span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">  </span>-<span style="mso-spacerun: yes;">                         </span>+<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 84.6pt; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1034" style='position:absolute; left:0;text-align:left;z-index:251571200' from="102.6pt,15.7pt" to="102.6pt,60.7pt"/><![endif]--><!--[if !vml]--><span style="height: 62px; left: 0px; margin-left: 136px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251571200;"><img height="62" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image056.gif" v:shapes="_x0000_s1034" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1033" style='position:absolute;left:0;text-align:left;z-index:251570176' from="30.6pt,15.7pt" to="192.6pt,15.7pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 40px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 218px; z-index: 251570176;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image057.gif" v:shapes="_x0000_s1033" width="218" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;">Modal<o:p></o:p></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 30.6pt; text-align: justify;"> Debet<span style="mso-spacerun: yes;">                  </span>Kredit<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 30.6pt; text-align: justify;"> <span style="mso-spacerun: yes;">  </span>-<span style="mso-spacerun: yes;">                           </span>+<o:p></o:p></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; mso-list: l25 level4 lfo2; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2<span style="font: 7.0pt "Times New Roman";">        </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Sifat sifat Rekening Nominal<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="SV" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: SV;">Aturan pendebetan dan pengkreditan pada rekening rekening pendapatan dan biaya didasarkan pada hubungan antara rekening rekening tersebut terhadap modal. Pendapatan cenderung menambah modal dan biaya cenderung mengurangi modal, maka aturan pendebetan dan pengkreditan untuk rekening rekening pendapatan dan biaya apabila dihubungkan dengan rekening modal akan manpak seperti dalam diagram berikut.<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="2" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-size: 14.0pt; line-height: 150%;">Rekening Modal<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Debet<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">-<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Rekening Rekening Biaya<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1038" style='position:absolute;left:0;text-align:left;z-index:251575296' from="108pt,.5pt" to="108pt,54.5pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251575296;"><span style="height: 74px; left: 0px; left: 143px; position: absolute; top: -1px; width: 2px;"><img height="74" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image058.gif" v:shapes="_x0000_s1038" width="2" /></span></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1035" style='position:absolute;left:0;text-align:left;z-index:251572224' from="36pt,.5pt" to="180pt,.5pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251572224;"><span style="height: 2px; left: 0px; left: 47px; position: absolute; top: -1px; width: 194px;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image059.gif" v:shapes="_x0000_s1035" width="194" /></span></span><!--[endif]--><span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">               </span>Debet<span style="mso-spacerun: yes;">          </span>Kredit<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">                  </span>+<span style="mso-spacerun: yes;">                 </span>-<span style="mso-spacerun: yes;">                 </span><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">Kredit<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-size: 14.0pt;">+<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <!--[if gte vml 1]><v:line id="_x0000_s1037" style='position:absolute;left:0;text-align:left;z-index:251574272' from="102.6pt,16.6pt" to="102.6pt,70.6pt"/><![endif]--><!--[if !vml]--><span style="height: 74px; left: 0px; margin-left: 136px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251574272;"><img height="74" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image060.gif" v:shapes="_x0000_s1037" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1036" style='position:absolute;left:0;text-align:left;z-index:251573248' from="21.6pt,16.6pt" to="192.6pt,16.6pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 28px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 230px; z-index: 251573248;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image061.gif" v:shapes="_x0000_s1036" width="230" /></span><!--[endif]--><span style="font-size: 14.0pt;">Rekening rekening Pendapatan<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">     </span>Debet<span style="mso-spacerun: yes;">                    </span>Kredit<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14.0pt;"><span style="mso-spacerun: yes;">         </span>-<span style="mso-spacerun: yes;">                            </span>+<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">SALDO SALDO REKENING<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Aturan pendebitan dan pengkreditan serta saldo saldo pada umumnya dari berbagai jenis rekening dapat dilihat pada ikhtisar di bawah ini :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Jenis Rekening<span style="mso-tab-count: 1;">      </span>Pertambahan<span style="mso-tab-count: 1;">         </span>Pengurangan<span style="mso-tab-count: 1;">         </span>Saldo<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1039" style='position:absolute;left:0;text-align:left;z-index:251576320' from="0,21.9pt" to="396pt,21.9pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: -1px; margin-top: 28px; mso-ignore: vglayout; position: absolute; width: 530px; z-index: 251576320;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image062.gif" v:shapes="_x0000_s1039" width="530" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">Aktiva<span style="mso-tab-count: 2;">                  </span>Debet<span style="mso-tab-count: 3;">                   </span>Kredit<span style="mso-tab-count: 3;">                            </span>Debet<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Kewajiban<span style="mso-tab-count: 2;">            </span>Kredit<span style="mso-tab-count: 3;">                   </span>Debet<span style="mso-tab-count: 4;">                             </span>Kredit<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Modal<span style="mso-tab-count: 2;">                   </span>Kredit<span style="mso-tab-count: 3;">                   </span>Debet<span style="mso-tab-count: 4;">                             </span>Kredit<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Pendapatan<span style="mso-tab-count: 2;">           </span>Kredit<span style="mso-tab-count: 3;">                   </span>Debet<span style="mso-tab-count: 4;">                             </span>Kredit<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Biaya<span style="mso-tab-count: 3;">                    </span>Debet<span style="mso-tab-count: 3;">                    </span>Kredit<span style="mso-tab-count: 4;">                             </span>Debet</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;">PEMBUKUAN BERPASANGAN<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Sistem pancatatan transaksi-transaksi keuangan dalam suatu perusahaan disebut pembukuan atau pemegang buku. Pemakaian rekening dimaksudkan untuk dapat menunjukkan kondisi keuangan perusahaan dan perubahan perubahan serta sebab sebab yang mengakibatkan perubahan pada kondisi keuanganperusahaan. Untuk mencapai tujuan ini system yang dianggap paling memuaskan adalah system pembukuan berpasangan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify; text-indent: -18.0pt;"> <span style="font-size: 14.0pt; line-height: 150%;">1. Pada awal bulan Oktober 2006. Anton mendirikan perusahaan angkutan yang diberi nama perusahaan angkutan “ Anton “ dan menanamkan modalnya dalam perusahaan tersebut berupa uang tunai sebanyak Rp 74</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000 dan peralatan kantor seharga Rp 15.000.000 <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Analisis transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Debet : Kas Rp 74</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Debet : Peralatan</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> kantor</span><span style="font-size: 14.0pt; line-height: 150%;"> Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Kredit : Modal Anton : Rp </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">755</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1042" style='position:absolute;left:0;text-align:left;z-index:251579392' from="99pt,19.1pt" to="99pt,73.1pt"/><![endif]--><!--[if !vml]--><span style="height: 74px; left: 0px; margin-left: 131px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251579392;"><img height="74" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image063.gif" v:shapes="_x0000_s1042" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1040" style='position:absolute;left:0;text-align:left;z-index:251577344' from="18pt,19.1pt" to="207pt,19.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 23px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 254px; z-index: 251577344;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image064.gif" v:shapes="_x0000_s1040" width="254" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1043" style='position:absolute;left:0;text-align:left;z-index:251580416' from="306pt,19.1pt" to="306pt,73.1pt"/><![endif]--><!--[if !vml]--><span style="height: 74px; left: 0px; margin-left: 407px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251580416;"><img height="74" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image063.gif" v:shapes="_x0000_s1043" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:line id="_x0000_s1041" style='position:absolute;left:0;text-align:left;z-index:251578368' from="234pt,19.1pt" to="414pt,19.1pt"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 311px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 242px; z-index: 251578368;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image065.gif" v:shapes="_x0000_s1041" width="242" /></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">                        </span>K a s<span style="mso-spacerun: yes;">                                             </span>Modal Anton<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-spacerun: yes;">  </span>Rp 74</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000<span style="mso-spacerun: yes;">                                                                 </span>Rp </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">755</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="mso-spacerun: yes;">                </span>Peralatan Kantor<o:p></o:p></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:line id="_x0000_s1044" style='position:absolute;left:0;text-align:left;z-index:251581440' from="9pt,9.8pt" to="198pt,9.8pt"/><v:line id="_x0000_s1045" style='position:absolute; left:0;text-align:left;z-index:251582464' from="99pt,9.8pt" to="99pt,54.8pt"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout;"> <table align="left" cellpadding="0" cellspacing="0"><tbody> <tr> <td height="12" width="11"></td> </tr> <tr> <td></td> <td><img height="62" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image066.gif" v:shapes="_x0000_s1044 _x0000_s1045" width="254" /></td> </tr> </tbody></table> </span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><o:p> </o:p></b></div> <br clear="ALL" style="mso-ignore: vglayout;" /> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Rp 15.000.000<o:p></o:p></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; mso-list: l19 level1 lfo8; tab-stops: list 18.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Perusahaan membeli dua buah trek yang harganya masing masing Rp 20</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000</span> <span style="font-size: 14.0pt; line-height: 150%;">dan Rp 25</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">0</span><span style="font-size: 14.0pt; line-height: 150%;">.000.000</span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"> secara tunai</span><span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Analisis </span><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Transaksi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Transaksi ini merupakan suatu perubahan dari aktiva yang satu menjadi aktiva yang lainnya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">    </span></span></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Nama rekening yang terpengaruh oleh transaksi ini adalah Kendaraan Bermotor dan Kas.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l5 level1 lfo15; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Debet Kendaraan Bermotor Rp 450.000.000 karena aktiva bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">Kredit : Kas Rp 450.000.000 karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <!--[if gte vml 1]><v:shapetype id="_x0000_t32" coordsize="21600,21600" o:spt="32" o:oned="t" path="m,l21600,21600e" filled="f"> <v:path arrowok="t" fillok="f" o:connecttype="none"/> <o:lock v:ext="edit" shapetype="t"/> </v:shapetype><v:shape id="_x0000_s1151" type="#_x0000_t32" style='position:absolute; left:0;text-align:left;margin-left:363.7pt;margin-top:15.35pt;width:0; height:62.25pt;z-index:251691008' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 85px; left: 0px; margin-left: 484px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251691008;"><img height="85" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image067.gif" v:shapes="_x0000_s1151" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1150" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:282pt;margin-top:15.35pt;width:147.75pt;height:0;z-index:251689984' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 375px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 199px; z-index: 251689984;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image068.gif" v:shapes="_x0000_s1150" width="199" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1149" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:115.5pt;margin-top:15.35pt;width:0;height:58.5pt;z-index:251688960' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 80px; left: 0px; margin-left: 153px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251688960;"><img height="80" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image069.gif" v:shapes="_x0000_s1149" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1148" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:34.5pt;margin-top:13.85pt;width:154.5pt;height:1.5pt;z-index:251687936' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 4px; left: 0px; margin-left: 45px; margin-top: 17px; mso-ignore: vglayout; position: absolute; width: 208px; z-index: 251687936;"><img height="4" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image070.gif" v:shapes="_x0000_s1148" width="208" /></span><!--[endif]--><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                   </span>Kas<span style="mso-spacerun: yes;">                                                 </span>Kendaraan Bermotor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 0cm; mso-list: l21 level1 lfo16; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">                  </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">      </span>2) Rp 450.000.000<span style="mso-spacerun: yes;">               </span>2)<span style="mso-spacerun: yes;">  </span>Rp 450.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo8; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">             </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Perusahaan membayar sewa gedung bulan Oktober 2006, sebesar Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Analisis Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l18 level1 lfo17; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Transaksi ini menyebabkan biaya bertambah dan aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l18 level1 lfo17; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Nama rekening yang terpengaruh oleh transaksi ini adalah Sewa Gedung dan Kas.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l18 level1 lfo17; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Debet <span style="mso-tab-count: 1;">          </span>: Sewa Gedung Rp 15.000.000 karena biaya bertambah.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit <span style="mso-tab-count: 1;">         </span>: Kas Rp 15.000.000 karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                  </span>Kas<span style="mso-spacerun: yes;">                                                                 </span>Sewa Gedung<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l9 level1 lfo18; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1155" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:363.7pt;margin-top:.15pt;width:2.25pt;height:48pt; z-index:251695104' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 66px; left: 0px; margin-left: 484px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 5px; z-index: 251695104;"><img height="66" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image071.gif" v:shapes="_x0000_s1155" width="5" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1154" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:276pt;margin-top:.15pt;width:155.25pt;height:0;z-index:251694080' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 367px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 209px; z-index: 251694080;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image072.gif" v:shapes="_x0000_s1154" width="209" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1153" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:112.5pt;margin-top:.15pt;width:0;height:51.75pt;z-index:251693056' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 71px; left: 0px; margin-left: 149px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251693056;"><img height="71" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image073.gif" v:shapes="_x0000_s1153" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1152" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:42.75pt;margin-top:.15pt;width:175.5pt;height:0;z-index:251692032' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 56px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 236px; z-index: 251692032;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image074.gif" v:shapes="_x0000_s1152" width="236" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">    </span>2) <span style="mso-spacerun: yes;"> </span>Rp 450.000.000<span style="mso-spacerun: yes;">                   </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; tab-stops: 124.5pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                           </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>3)<span style="mso-spacerun: yes;">  </span>Rp 15.000.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l19 level1 lfo8; tab-stops: list 1.0cm; text-align: justify; text-indent: -1.0cm;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">             </span></span></span></b><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Dibeli barang-barang perlengkapan kantor ( kertas, karbon, tinta dan sebagainya ) seharga Rp 4.000.000 secara tunai.<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Analisis Transaksi<b style="mso-bidi-font-weight: normal;"> :<o:p></o:p></b></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l8 level1 lfo19; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Transaksi ini merupakan perubahan suatu aktiva menjadi aktiva yang lain.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l8 level1 lfo19; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Nama rekening yang terpengaruh oleh transaksi ini adalah Perlengkapan Kantor dan Kas,<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; mso-list: l8 level1 lfo19; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Debet : Perlengkapan Kantor Rp 4.000.000 karena aktiva bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit : Kas Rp 4.000.000, karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1156" type="#_x0000_t32" style='position:absolute; left:0;text-align:left;margin-left:42.75pt;margin-top:20pt;width:188.25pt; height:1.5pt;z-index:251696128' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 4px; left: 0px; margin-left: 56px; margin-top: 26px; mso-ignore: vglayout; position: absolute; width: 253px; z-index: 251696128;"><img height="4" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image075.gif" v:shapes="_x0000_s1156" width="253" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1157" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:282.75pt;margin-top:19.25pt;width:142.5pt;height:.75pt;flip:y; z-index:251697152' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 376px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 192px; z-index: 251697152;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image076.gif" v:shapes="_x0000_s1157" width="192" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                        </span>Kas<span style="mso-spacerun: yes;">                                                  </span><span style="mso-spacerun: yes;">         </span>Perlengkapan Kantor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 64.35pt; mso-list: l10 level1 lfo20; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1159" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:363.65pt;margin-top:.8pt;width:.05pt;height:57pt; z-index:251699200' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 78px; left: 0px; margin-left: 484px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251699200;"><img height="78" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image077.gif" v:shapes="_x0000_s1159" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1158" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:2in;margin-top:.8pt;width:.75pt;height:55.5pt;z-index:251698176' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 76px; left: 0px; margin-left: 191px; margin-top: 0px; mso-ignore: vglayout; position: absolute; width: 3px; z-index: 251698176;"><img height="76" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image078.gif" v:shapes="_x0000_s1158" width="3" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">    </span>2. Rp 450.000.000<span style="mso-spacerun: yes;">             </span>4. Rp 4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; tab-stops: 148.5pt 155.25pt 159.0pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">                                </span><span style="mso-spacerun: yes;">  </span>3 Rp <span style="mso-spacerun: yes;">  </span>15.000.000<span style="mso-tab-count: 1;">    </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 46.35pt; tab-stops: 148.5pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">                                  </span><span style="mso-spacerun: yes;">  </span>4 Rp<span style="mso-spacerun: yes;">    </span><span style="mso-spacerun: yes;"> </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; mso-list: l19 level1 lfo8; tab-stops: list 21.3pt left 148.5pt; text-align: justify; text-indent: -21.3pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">        </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Dibeli sebidang tanah untuk tempat reparasi kendaraan seharga Rp 100.000.000 dari H. Basri. Dari harga tanah tersebut Rp 75.000.000 dibayar tunai dan sisanya akan dibayar secara bertahap dalam waktu 2 bulan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; tab-stops: 148.5pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Analisis Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l31 level1 lfo22; tab-stops: 35.45pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Transaksi ini di satu pihak menyebabkan bertambahnya aktiva dan di lain pihak menimbulkan berkurangnya aktiva, serta timbulnya kewajiban.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l31 level1 lfo22; tab-stops: 35.45pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Nama rekening yang terpengaruh oleh transaksi ini adalah aktiva tanah, aktiva kas, dan kewajiban yang disebut utang dagantg..<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l31 level1 lfo22; tab-stops: 35.45pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Debet Tanah Rp 100.000.000 karena aktiva bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit Kas Rp 7.500.000 karena aktiva berkurang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit Utang Dagang Rp 25.000.000 karana utang bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 35.45pt; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1162" type="#_x0000_t32" style='position:absolute;left:0;text-align:left;margin-left:133.5pt; margin-top:16.8pt;width:0;height:76.85pt;z-index:251702272' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 104px; left: 0px; margin-left: 177px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251702272;"><img height="104" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image079.gif" v:shapes="_x0000_s1162" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1160" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:37.7pt;margin-top:16.8pt;width:178.45pt;height:.6pt;z-index:251700224' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 49px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 240px; z-index: 251700224;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image080.gif" v:shapes="_x0000_s1160" width="240" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1163" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:300.7pt;margin-top:17.4pt;width:1.25pt;height:60.1pt;z-index:251703296' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 82px; left: 0px; margin-left: 400px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 4px; z-index: 251703296;"><img height="82" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image081.gif" v:shapes="_x0000_s1163" width="4" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1161" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:236.8pt;margin-top:16.8pt;width:140.25pt;height:.6pt;flip:y; z-index:251701248' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 315px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 189px; z-index: 251701248;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image082.gif" v:shapes="_x0000_s1161" width="189" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                 </span>Kas<span style="mso-spacerun: yes;">                                                       </span>Utang Dagang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 53.45pt; mso-list: l29 level1 lfo23; tab-stops: 35.45pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">    </span>2) Rp 450.000.000<span style="mso-spacerun: yes;">                            </span>5) Rp 25.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 53.45pt; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                            </span><span style="mso-spacerun: yes;">  </span>3)Rp<span style="mso-spacerun: yes;">  </span>15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 53.45pt; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                 </span><span style="mso-spacerun: yes;">           </span><span style="mso-spacerun: yes;">  </span>4)Rp<span style="mso-spacerun: yes;">    </span>4.000.000 <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 53.45pt; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                           </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>5)Rp <span style="mso-spacerun: yes;">  </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; tab-stops: 35.45pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; tab-stops: 35.45pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                </span><span style="mso-spacerun: yes;">                    </span><span style="mso-spacerun: yes;"> </span>Tanah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 35.45pt; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1164" type="#_x0000_t32" style='position:absolute;left:0;text-align:left;margin-left:37.7pt; margin-top:.25pt;width:169.7pt;height:0;z-index:251704320' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251704320;"><span style="height: 2px; left: 0px; left: 49px; position: absolute; top: -1px; width: 229px;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image083.gif" v:shapes="_x0000_s1164" width="229" /></span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1165" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:129.15pt;margin-top:.25pt;width:0;height:36.35pt; z-index:251705344' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251705344;"><span style="height: 51px; left: 0px; left: 171px; position: absolute; top: -1px; width: 2px;"><img height="51" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image084.gif" v:shapes="_x0000_s1165" width="2" /></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">5)Rp 100.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 35.45pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">6) Diterima Pembayaran dari Arifin sebesar Rp 2.500.000 untuk pengangkutan barang ke jakarta<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">Analisis Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">a). Transaksi ini menyebabkan aktiva bertambah dan pendapatan bertambah.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">b). Nam-nama rekening yang terpengaruh oleh transaksi ini ialah biaya bensin dan oli, dan rekening Kas.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">c). Debet : Kas Rp 2.500.000 karena aktiva bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">     </span>Kredit : Pendapatan Angkutan Rp 2.500.000 karena pendapatan bertambah.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <!--[if gte vml 1]><v:shape id="_x0000_s1167" type="#_x0000_t32" style='position:absolute;left:0;text-align:left;margin-left:112.25pt; margin-top:11.5pt;width:0;height:63.9pt;z-index:251707392' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 87px; left: 0px; margin-left: 149px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251707392;"><img height="87" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image085.gif" v:shapes="_x0000_s1167" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1169" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:320.1pt;margin-top:11.5pt;width:1.85pt;height:52.6pt;z-index:251709440' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 72px; left: 0px; margin-left: 426px; margin-top: 14px; mso-ignore: vglayout; position: absolute; width: 4px; z-index: 251709440;"><img height="72" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image086.gif" v:shapes="_x0000_s1169" width="4" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1168" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:246.85pt;margin-top:10.9pt;width:149pt;height:.6pt;flip:y; z-index:251708416' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 328px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 201px; z-index: 251708416;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image087.gif" v:shapes="_x0000_s1168" width="201" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1166" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:22.05pt;margin-top:10.9pt;width:185.35pt;height:.6pt;flip:y; z-index:251706368' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 28px; margin-top: 13px; mso-ignore: vglayout; position: absolute; width: 250px; z-index: 251706368;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image088.gif" v:shapes="_x0000_s1166" width="250" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                </span>Kas<span style="mso-spacerun: yes;">                                                   </span>Pendapatan Angkutan<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; margin-left: 32.2pt; mso-list: l3 level1 lfo24; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">    </span>2) Rp 45.000.000<span style="mso-spacerun: yes;">                                         </span>6) Rp 2.500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">      </span>6)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">   </span>2.500.000<span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">   </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                       </span><span style="mso-spacerun: yes;">   </span>4) Rp <span style="mso-spacerun: yes;"> </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span><span style="mso-spacerun: yes;">   </span>5)<span style="mso-spacerun: yes;">  </span>Rp75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">7). Dibeli secara tunai bensin dan Oli seharga Rp 500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">Analisa Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">a). Transaksi ini menyebabkan biaya bertambah dan aktiva berkurang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">b). Nama-nama rekening yang terpengaruh oleh transaksi ini ialah biaya bensin dan Oli, dan rekening Kas.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">c). Debet : Biaya Bensin dan Oli Rp 500.000 karena biaya bertambah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">    </span>Kredit : Kas Rp 500.00, karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <!--[if gte vml 1]><v:shape id="_x0000_s1173" type="#_x0000_t32" style='position:absolute;left:0;text-align:left;margin-left:323.85pt; margin-top:19.75pt;width:0;height:78.9pt;z-index:251713536' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 107px; left: 0px; margin-left: 431px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251713536;"><img height="107" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image089.gif" v:shapes="_x0000_s1173" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1172" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:119.1pt;margin-top:19.75pt;width:0;height:94.55pt;z-index:251712512' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 128px; left: 0px; margin-left: 158px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251712512;"><img height="128" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image090.gif" v:shapes="_x0000_s1172" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1170" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:19.55pt;margin-top:18.5pt;width:194.1pt;height:1.25pt;z-index:251710464' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 25px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 261px; z-index: 251710464;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image091.gif" v:shapes="_x0000_s1170" width="261" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1171" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:251.2pt;margin-top:19.75pt;width:140.9pt;height:0;z-index:251711488' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 334px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 190px; z-index: 251711488;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image092.gif" v:shapes="_x0000_s1171" width="190" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                          </span>Kas<span style="mso-spacerun: yes;">                                                            </span>Biaya Bensin dan Oli<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l33 level1 lfo25; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 740.000.000<span style="mso-spacerun: yes;">   </span>2) Rp 450.000.000<span style="mso-spacerun: yes;">             </span>7) Rp 500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">     </span>6)<span style="mso-spacerun: yes;">     </span>Rp<span style="mso-spacerun: yes;">   </span>2.500.000<span style="mso-spacerun: yes;">    </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">            </span><span style="mso-spacerun: yes;">                             </span>4) Rp<span style="mso-spacerun: yes;">   </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                         </span>5) Rp 75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                        </span>7) Rp<span style="mso-spacerun: yes;">      </span>500.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">8). Dibayar Utang kepada H. Basri sebesar Rp 10.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span lang="IN" style="mso-ansi-language: IN;">Analisi Transaksi <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l34 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Transaksi ini menyebabkan aktiva berkurang dan kewajiban berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l34 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Nama-nama rekening yang terpengaruh oleh transaksi ini adalah aktiva , Kas dan kewajiban – utang dagang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l34 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Debet : Utang Dagang Rp 10.000.000 karena kewajiban berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit Kas Rp 10.000.000, karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1177" type="#_x0000_t32" style='position:absolute; left:0;text-align:left;margin-left:327.75pt;margin-top:17.4pt;width:1.25pt; height:73.9pt;z-index:251717632' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 101px; left: 0px; margin-left: 436px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 4px; z-index: 251717632;"><img height="101" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image093.gif" v:shapes="_x0000_s1177" width="4" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1176" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:136pt;margin-top:17.4pt;width:1.25pt;height:117.05pt;z-index:251716608' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 158px; left: 0px; margin-left: 180px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 4px; z-index: 251716608;"><img height="158" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image094.gif" v:shapes="_x0000_s1176" width="4" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1174" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:19.55pt;margin-top:17.4pt;width:194.1pt;height:.6pt;z-index:251714560' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 25px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 261px; z-index: 251714560;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image095.gif" v:shapes="_x0000_s1174" width="261" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1175" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:230.55pt;margin-top:18pt;width:154.65pt;height:0;z-index:251715584' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 306px; margin-top: 23px; mso-ignore: vglayout; position: absolute; width: 209px; z-index: 251715584;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image096.gif" v:shapes="_x0000_s1175" width="209" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                 </span>Kas<span style="mso-spacerun: yes;">                                                         </span>Utang Dagang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l16 level1 lfo27; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Kas Rp 740.000.000<span style="mso-spacerun: yes;">    </span>2) Rp 45.000.000<span style="mso-spacerun: yes;">  </span>8 ) Rp 10.000.000<span style="mso-spacerun: yes;">   </span>5) Rp 25.000.000 <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l14 level1 lfo28; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">       </span>Rp<span style="mso-spacerun: yes;">   </span>2.500.000<span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                       </span><span style="mso-spacerun: yes;">          </span><span style="mso-spacerun: yes;">  </span>4) Rp<span style="mso-spacerun: yes;">    </span>4.000.000 <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                 </span><span style="mso-spacerun: yes;">  </span>5) Rp<span style="mso-spacerun: yes;">  </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                 </span><span style="mso-spacerun: yes;">   </span>7) Rp<span style="mso-spacerun: yes;">      </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                 </span><span style="mso-spacerun: yes;">  </span>8) Rp<span style="mso-spacerun: yes;">  </span>10.000.000<span style="mso-spacerun: yes;">  </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">9) Dibayar gaji pegawai untuk periode dua minggu pertama bulan Oktober sebesar Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Analisi Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">a). Transaksi ini sama dengan No 3 dan No 7 yaitu di satu pihak menambah biaya dan di lain pihak mengurangi aktiva.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">b). Nama-nama rekeninh yang terpengaruh oleh transaksi ini adalah biaya gaji pegawai dan aktiva Kas.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">c). Debet Gaji Pegawai Rp 300.000 karena biaya bertambah.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">    </span>Kredit Kas Rp 300.000 karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1181" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:316.35pt;margin-top:16pt;width:0;height:147.15pt; z-index:251721728' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 198px; left: 0px; margin-left: 421px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251721728;"><img height="198" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image097.gif" v:shapes="_x0000_s1181" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1180" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:109.7pt;margin-top:16pt;width:2.55pt;height:142.15pt;z-index:251720704' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 192px; left: 0px; margin-left: 145px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 6px; z-index: 251720704;"><img height="192" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image098.gif" v:shapes="_x0000_s1180" width="6" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1179" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:240.55pt;margin-top:16pt;width:158.4pt;height:0;z-index:251719680' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 320px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 213px; z-index: 251719680;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image099.gif" v:shapes="_x0000_s1179" width="213" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1178" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:15.8pt;margin-top:14.75pt;width:197.85pt;height:1.25pt;flip:y; z-index:251718656' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 20px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 266px; z-index: 251718656;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image100.gif" v:shapes="_x0000_s1178" width="266" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                              </span>Kas<span style="mso-spacerun: yes;">                                                              </span>Gaji Pegawai<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">1). Rp 740.000.000<span style="mso-spacerun: yes;">      </span><span style="mso-spacerun: yes;">   </span>2) Rp 45.000.000<span style="mso-spacerun: yes;">           </span>9) Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">6)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">  </span>2.500.000<span style="mso-spacerun: yes;">         </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                     </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>4) Rp<span style="mso-spacerun: yes;">   </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                     </span><span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;"> </span>5) Rp<span style="mso-spacerun: yes;">  </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                       </span>7)<span style="mso-spacerun: yes;">  </span>Rp <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">  </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                       </span>8)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                       </span>9) Rp<span style="mso-spacerun: yes;">        </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">10) Diterima Pendapatan angkutan Rp 400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : <span style="mso-tab-count: 1;">           </span>Kas Rp 400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredit:<span style="mso-tab-count: 2;">             </span>Pendapatan angkutan Rp 400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">11) Dibayar biaya telpon dan macam-macam biaya lainnya sebesar Rp 80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : <span style="mso-tab-count: 1;">           </span>Macam-macam biaya Rp 80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredit : <span style="mso-tab-count: 1;">           </span>Kas<span style="mso-tab-count: 1;">      </span>Rp 80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">12). Diterima hasil angkutan Rp 350.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : Kas Rp 350.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredit; Pendapatan angkutan Rp 350.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">`13). Dibayar gaji pegawai untuk periode dua minggu kedua bulan Oktober sebesar Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : Gaji Pegawai Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredity : Kas Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">14 ) Diterima hasil angkutan Rp 380.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : Kas Rp 380.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredit : Pendapatan angkutan Rp 380.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">15 ) Dibeli bensin dan oli seharga Rp 600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Debet : Biaya bensin & Oli Rp 600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-tab-count: 1;">            </span>Kredit : Kas Rp 600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">16). Pemilik perusahaan mengambil uang dari perusahaan sebanyak Rp 150.000 untuk keperluan pribadi.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Analisis Transaksi :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">a). Transaksi ini menyebabkan modal berkurang dan aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">b). Nama-nama rekening yang terpengaruh oleh transaksi ini adalah aktiva Kas dan rekening modal yang disebut rekening prive.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">c). Debet : Prive Rp 150.000, karena modal berkurang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">    </span>Kredit : Kas Rp 150.000 karena aktiva berkurang.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1184" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:109.7pt;margin-top:16pt;width:2.55pt;height:238.7pt; z-index:251724800' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 320px; left: 0px; margin-left: 145px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 6px; z-index: 251724800;"><img height="320" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image101.gif" v:shapes="_x0000_s1184" width="6" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1185" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:316.35pt;margin-top:16pt;width:0;height:147.15pt;z-index:251725824' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 198px; left: 0px; margin-left: 421px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251725824;"><img height="198" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image102.gif" v:shapes="_x0000_s1185" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1183" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:240.55pt;margin-top:16pt;width:158.4pt;height:0;z-index:251723776' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 320px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 213px; z-index: 251723776;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image103.gif" v:shapes="_x0000_s1183" width="213" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1182" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:15.8pt;margin-top:14.75pt;width:197.85pt;height:1.25pt;flip:y; z-index:251722752' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 4px; left: 0px; margin-left: 20px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 266px; z-index: 251722752;"><img height="4" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image104.gif" v:shapes="_x0000_s1182" width="266" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">         </span><span style="mso-spacerun: yes;">                     </span>Kas<span style="mso-spacerun: yes;">                                                              </span>Prive Budi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">1). Rp 740.000.000<span style="mso-spacerun: yes;">         </span>2) Rp 45.000.000<span style="mso-spacerun: yes;">           </span>9) Rp 300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">6)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">     </span>2.500.000<span style="mso-spacerun: yes;">         </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">10 )Rp<span style="mso-spacerun: yes;">       </span>400.000<span style="mso-spacerun: yes;">         </span>4) Rp<span style="mso-spacerun: yes;">   </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">12) Rp<span style="mso-spacerun: yes;">       </span>350.000<span style="mso-spacerun: yes;">         </span>5) Rp<span style="mso-spacerun: yes;">  </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">14 ) Rp<span style="mso-spacerun: yes;">     </span>380.000<span style="mso-spacerun: yes;">          </span>7)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">      </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                        </span>8)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                        </span>9) Rp<span style="mso-spacerun: yes;">        </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>11 )Rp<span style="mso-spacerun: yes;">          </span>80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>13) Rp<span style="mso-spacerun: yes;">        </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>15) Rp<span style="mso-spacerun: yes;">        </span>600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>16 ) Rp<span style="mso-spacerun: yes;">       </span>150.000<span style="mso-spacerun: yes;">         </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Setelah semua transaksi yang terjadi dalam bulan Oktober di catat, maka buku besar Perusahaan Angkutan Aman pada akhir bulan Oktober akan nampak sebagai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1189" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:15pt;width:0;height:229.55pt; z-index:251729920' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 308px; left: 0px; margin-left: 446px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251729920;"><img height="308" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image105.gif" v:shapes="_x0000_s1189" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1188" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:223.8pt;margin-top:15pt;width:180pt;height:0;z-index:251728896' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 297px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 242px; z-index: 251728896;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image106.gif" v:shapes="_x0000_s1188" width="242" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1187" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:100.2pt;margin-top:15pt;width:1.35pt;height:226.15pt;z-index:251727872' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 304px; left: 0px; margin-left: 133px; margin-top: 19px; mso-ignore: vglayout; position: absolute; width: 3px; z-index: 251727872;"><img height="304" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image107.gif" v:shapes="_x0000_s1187" width="3" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1186" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:2.4pt;margin-top:14.3pt;width:206.45pt;height:.7pt;z-index:251726848' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 2px; margin-top: 18px; mso-ignore: vglayout; position: absolute; width: 277px; z-index: 251726848;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image108.gif" v:shapes="_x0000_s1186" width="277" /></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                               </span>Kas<span style="mso-spacerun: yes;">                                                </span><span style="mso-spacerun: yes;">                 </span><span style="mso-spacerun: yes;"> </span>Kewajiban<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">1). Rp 740.000.000 <span style="mso-spacerun: yes;">        </span>2) Rp 45.000.000<span style="mso-spacerun: yes;">           </span>16) Rp 10.000.000<span style="mso-spacerun: yes;">  </span>5) 25.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">6)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">     </span>2.500.000<span style="mso-spacerun: yes;">         </span>3) Rp 15.000.000<span style="mso-spacerun: yes;">                                                </span><b style="mso-bidi-font-weight: normal;"><u style="text-underline: double;">Rp.15.000.000</u></b><span style="mso-spacerun: yes;">   </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">10 )Rp<span style="mso-spacerun: yes;">       </span>400.000<span style="mso-spacerun: yes;">         </span>4) Rp<span style="mso-spacerun: yes;">   </span>4.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">12) Rp<span style="mso-spacerun: yes;">       </span>350.000<span style="mso-spacerun: yes;">         </span>5) Rp<span style="mso-spacerun: yes;">  </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">14 ) <u>Rp<span style="mso-spacerun: yes;">     </span>380.000</u><span style="mso-spacerun: yes;">          </span>7)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">      </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">     </span><b style="mso-bidi-font-weight: normal;">Rp 743.630.000</b> <span style="mso-spacerun: yes;">         </span>8)<span style="mso-spacerun: yes;">  </span>Rp<span style="mso-spacerun: yes;">  </span>10.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                        </span>9) Rp<span style="mso-spacerun: yes;">        </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>11 )Rp<span style="mso-spacerun: yes;">          </span>80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span><b style="mso-bidi-font-weight: normal;"><u style="text-underline: thick;">Rp. 592.700.000</u></b><span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">      </span>13) Rp<span style="mso-spacerun: yes;">        </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>15) Rp<span style="mso-spacerun: yes;">        </span>600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span>16 ) <u>Rp<span style="mso-spacerun: yes;">       </span>150.000</u><span style="mso-spacerun: yes;">         </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                           </span><b style="mso-bidi-font-weight: normal;">Rp 150.930.000<o:p></o:p></b></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                      </span><span style="mso-spacerun: yes;">                                                                     </span>Modal</span></b><span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                     </span>Modal, Budi<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1191" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:5.45pt;width:0;height:77.15pt; z-index:251731968' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 105px; left: 0px; margin-left: 446px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251731968;"><img height="105" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image109.gif" v:shapes="_x0000_s1191" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1190" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:244.2pt;margin-top:5.45pt;width:185.4pt;height:.7pt;z-index:251730944' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 325px; margin-top: 6px; mso-ignore: vglayout; position: absolute; width: 249px; z-index: 251730944;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image110.gif" v:shapes="_x0000_s1190" width="249" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                        </span><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 354.0pt; mso-list: l27 level1 lfo29; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span></b><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 755.000.000<b style="mso-bidi-font-weight: normal;"><o:p></o:p></b></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1193" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:19.85pt;width:0;height:88.3pt; z-index:251734016' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 120px; left: 0px; margin-left: 446px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251734016;"><img height="120" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image111.gif" v:shapes="_x0000_s1193" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1192" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:244.2pt;margin-top:19.85pt;width:188.8pt;height:1.35pt;z-index:251732992' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 4px; left: 0px; margin-left: 325px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 253px; z-index: 251732992;"><img height="4" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image112.gif" v:shapes="_x0000_s1192" width="253" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                       </span>Prive<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                               </span></span></b><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>16) Rp 150.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1196" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:108.35pt;margin-top:15.6pt;width:2.7pt;height:109.35pt; z-index:251737088' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 148px; left: 0px; margin-left: 143px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 6px; z-index: 251737088;"><img height="148" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image113.gif" v:shapes="_x0000_s1196" width="6" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1197" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:325.7pt;margin-top:16.95pt;width:2.7pt;height:116.85pt;z-index:251738112' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 158px; left: 0px; margin-left: 433px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 6px; z-index: 251738112;"><img height="158" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image114.gif" v:shapes="_x0000_s1197" width="6" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1195" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:220.4pt;margin-top:16.95pt;width:207.85pt;height:0;z-index:251736064' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 293px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 279px; z-index: 251736064;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image115.gif" v:shapes="_x0000_s1195" width="279" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1194" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:19.35pt;margin-top:15.6pt;width:174.55pt;height:1.35pt;flip:y; z-index:251735040' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 4px; left: 0px; margin-left: 25px; margin-top: 20px; mso-ignore: vglayout; position: absolute; width: 235px; z-index: 251735040;"><img height="4" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image116.gif" v:shapes="_x0000_s1194" width="235" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                     </span></span></b><span lang="IN" style="mso-ansi-language: IN;">Peralatan Kantor<span style="mso-spacerun: yes;">                                      </span>Pendapatan Angkutan<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 33.0pt; mso-list: l23 level1 lfo30; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 15.000.000<span style="mso-spacerun: yes;">                                                                           </span>6) Rp 2.500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 33.0pt; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                          </span><span style="mso-spacerun: yes;">        </span>10) Rp<span style="mso-spacerun: yes;">   </span>400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                              </span></span></b><span lang="IN" style="mso-ansi-language: IN;">12) Rp<span style="mso-spacerun: yes;">  </span>350.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                         </span><span style="mso-spacerun: yes;">     </span></span></b><span lang="IN" style="mso-ansi-language: IN;">14) <u>Rp<span style="mso-spacerun: yes;">  </span>380.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                                   </span>Rp 3.630.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1199" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:108.35pt;margin-top:19.45pt;width:.7pt;height:63.85pt; z-index:251740160' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 88px; left: 0px; margin-left: 143px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 3px; z-index: 251740160;"><img height="88" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image117.gif" v:shapes="_x0000_s1199" width="3" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1198" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:11.2pt;margin-top:19.45pt;width:182.7pt;height:.7pt;flip:y; z-index:251739136' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 14px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 246px; z-index: 251739136;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image118.gif" v:shapes="_x0000_s1198" width="246" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                        </span></span></b><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;"> </span>Kendaraan Bermotor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 33.0pt; mso-list: l23 level1 lfo30; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 45.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1203" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:17.2pt;width:2pt;height:57.05pt; z-index:251744256' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 78px; left: 0px; margin-left: 446px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 5px; z-index: 251744256;"><img height="78" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image119.gif" v:shapes="_x0000_s1203" width="5" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1202" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:236.7pt;margin-top:17.2pt;width:163.7pt;height:0;z-index:251743232' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 315px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 220px; z-index: 251743232;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image120.gif" v:shapes="_x0000_s1202" width="220" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1201" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:104.3pt;margin-top:17.2pt;width:0;height:57.05pt;z-index:251742208' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 78px; left: 0px; margin-left: 138px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251742208;"><img height="78" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image121.gif" v:shapes="_x0000_s1201" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1200" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:22.75pt;margin-top:17.2pt;width:174.55pt;height:0;z-index:251741184' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 2px; left: 0px; margin-left: 29px; margin-top: 22px; mso-ignore: vglayout; position: absolute; width: 235px; z-index: 251741184;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image122.gif" v:shapes="_x0000_s1200" width="235" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                           </span></span></b><span lang="IN" style="mso-ansi-language: IN;">Tanah<span style="mso-spacerun: yes;">      </span><span style="mso-spacerun: yes;">                                                     </span>Sewa Gudang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">5) Rp 75.000.000<span style="mso-spacerun: yes;">                                                      </span>3) Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1207" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:20.4pt;width:0;height:46.85pt; z-index:251748352' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 64px; left: 0px; margin-left: 446px; margin-top: 26px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251748352;"><img height="64" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image123.gif" v:shapes="_x0000_s1207" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1206" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:255.05pt;margin-top:20.4pt;width:154.2pt;height:.65pt;flip:y; z-index:251747328' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 339px; margin-top: 26px; mso-ignore: vglayout; position: absolute; width: 208px; z-index: 251747328;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image124.gif" v:shapes="_x0000_s1206" width="208" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1204" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:27.5pt;margin-top:20.4pt;width:173.2pt;height:.65pt;z-index:251745280' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 36px; margin-top: 26px; mso-ignore: vglayout; position: absolute; width: 233px; z-index: 251745280;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image125.gif" v:shapes="_x0000_s1204" width="233" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                        </span></span></b><span lang="IN" style="mso-ansi-language: IN;">Perlengkapan Kantor<span style="mso-spacerun: yes;">                                 </span>Biaya Bensin dan oli<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 51.0pt; mso-list: l0 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">      </span></span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1205" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:116.5pt;margin-top:.35pt;width:0;height:50.95pt; z-index:251746304' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251746304;"><span style="height: 70px; left: 0px; left: 154px; position: absolute; top: -1px; width: 2px;"><img height="70" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image126.gif" v:shapes="_x0000_s1205" width="2" /></span></span><!--[endif]--><span lang="IN" style="mso-ansi-language: IN;">Rp 4.00.000<span style="mso-spacerun: yes;">                                                 </span>7) Rp<span style="mso-spacerun: yes;">   </span>500.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                     </span></span></b><span lang="IN" style="mso-ansi-language: IN;">15) <u>Rp<span style="mso-spacerun: yes;">  </span>600.000</u><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                               </span><span style="mso-spacerun: yes;">          </span>Rp 1.100.000<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                                     </span></span></b><span lang="IN" style="mso-ansi-language: IN;">Gaji Pegawai<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1209" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:335.2pt;margin-top:.45pt;width:0;height:43.15pt; z-index:251750400' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251750400;"><span style="height: 60px; left: 0px; left: 446px; position: absolute; top: -1px; width: 2px;"><img height="60" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image127.gif" v:shapes="_x0000_s1209" width="2" /></span></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1208" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:265.25pt;margin-top:.45pt;width:158.25pt;height:0; z-index:251749376' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="mso-ignore: vglayout; position: relative; z-index: 251749376;"><span style="height: 2px; left: 0px; left: 353px; position: absolute; top: -1px; width: 213px;"><img height="2" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image099.gif" v:shapes="_x0000_s1208" width="213" /></span></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                     </span></span></b><span lang="IN" style="mso-ansi-language: IN;">9) Rp <span style="mso-spacerun: yes;"> </span>300.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">               </span><span style="mso-spacerun: yes;">                                                                     </span>13) <u>Rp 300.000</u> <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">   </span><span style="mso-spacerun: yes;">                                                                                       </span><b style="mso-bidi-font-weight: normal;">Rp 600.000<o:p></o:p></b></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <!--[if gte vml 1]><v:shape id="_x0000_s1211" type="#_x0000_t32" style='position:absolute;left:0; text-align:left;margin-left:340.6pt;margin-top:20.2pt;width:0;height:36pt; z-index:251752448' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 50px; left: 0px; margin-left: 453px; margin-top: 26px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251752448;"><img height="50" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image128.gif" v:shapes="_x0000_s1211" width="2" /></span><!--[endif]--><!--[if gte vml 1]><v:shape id="_x0000_s1210" type="#_x0000_t32" style='position:absolute;left:0;text-align:left; margin-left:265.25pt;margin-top:19.5pt;width:158.25pt;height:.7pt;z-index:251751424' o:connectortype="straight"/><![endif]--><!--[if !vml]--><span style="height: 3px; left: 0px; margin-left: 353px; margin-top: 25px; mso-ignore: vglayout; position: absolute; width: 213px; z-index: 251751424;"><img height="3" src="file:///C:/Users/HB'SCO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image129.gif" v:shapes="_x0000_s1210" width="213" /></span><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                    </span><span style="mso-spacerun: yes;">                            </span></span></b><span lang="IN" style="mso-ansi-language: IN;">Macam-Macam Biaya<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;"><span style="mso-spacerun: yes;">                                                                                    </span></span></b><span lang="IN" style="mso-ansi-language: IN;">11) Rp<span style="mso-spacerun: yes;">  </span>80.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">NERACA SALDO<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Neraca saldo adalah daftar yang berisi saldo-saldo dari seluruh rekening yang ada di dalam buku besar pada suatu saat tertentu..<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Tujuan dari pembuatan neraca saldo adalah :<o:p></o:p></span></div> <ol start="1" style="margin-top: 0cm;" type="1"> <li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo33; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Untuk menguji kesamaan debet dan kredit di dalam buku besar<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo33; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Untuk mempermudah penyusunan laporan keuangan<o:p></o:p></span></li> </ol> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Proses Pembuatan Neraca Saldo<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Penyususnan neraca saldo dapat dilakukan dengan cara sebagai berikut :<o:p></o:p></span></div> <ol start="1" style="margin-top: 0cm;" type="1"> <li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo34; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Pertama-tama jumlahkan kolom debet dan kolom kredit semua rekening yang terdapat di buku besar.<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo34; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Tulislah hasil penjualan tersebut pada kolom yang sesuai dalam rekening yang bersangkutan. Penulisan angka hasil penjumlahan ini dilakukan dengan pensil karena hanya bersifat sementara.<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo34; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Hitung semua saldo rekening yang terdapat dalam buku besar, yaitu dengan cara mencari selisih jumlah kolom debet dan jumlah kolom kredit<span style="mso-spacerun: yes;">  </span>yang telah dilakukan pada butir 2 di atas.<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo34; text-align: justify;"><span lang="IN" style="mso-ansi-language: IN;">Susunlah neraca saldo yang berisi nama semua rekening yang terdapat dalam buku besar beserta saldonya masing-masing yang telah ditentukan pada butir 3 di atas.<o:p></o:p></span></li> </ol> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="3" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 432.35pt;" valign="top" width="576"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">PERUSAHAAN ANGKUTAN “ ANTON “<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">Neraca Saldo<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">31 Oktober 2006<o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <br /></div> </td> </tr> <tr style="mso-yfti-irow: 1;"> <td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 142.2pt;" valign="top" width="190"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">Nama Rekening<o:p></o:p></span></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.15pt;" valign="top" width="387"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">Saldo<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 2;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">Debet<o:p></o:p></span></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 142.55pt;" valign="top" width="190"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span lang="IN" style="mso-ansi-language: IN;">Kredit<o:p></o:p></span></div> </td> </tr> <tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 142.2pt;" valign="top" width="190"><div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kas<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Perlengkapan Kantor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Peralatan Kantor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Kendaraan Bermotor<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Tanah<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Utang Dagang<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Modal, Anton<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Prive, Anton<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Pendapatan Angkutan<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Sewa Gedung<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Biaya Bensin dan Oli<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Gaji Pegawai<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Macam-Macam Biaya<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<b style="mso-bidi-font-weight: normal;"> </b>592.700.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">       </span><span style="mso-spacerun: yes;"> </span>400.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">   </span>15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">   </span>45.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">   </span>75.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;">   </span>150.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp 15.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">   </span>1.100.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">      </span>600.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <u><span lang="IN" style="mso-ansi-language: IN;">Rp<span style="mso-spacerun: yes;">        </span>80.000<o:p></o:p></span></u></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <u><span lang="IN" style="mso-ansi-language: IN;">Rp 745.030.000<o:p></o:p></span></u></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="color: #c00000; mso-ansi-language: IN;">Belum Cocok harap dicek kembali<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 142.55pt;" valign="top" width="190"><div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp.<span style="mso-spacerun: yes;">  </span>15.000.000<span style="mso-spacerun: yes;">   </span><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Rp 755.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <u><span lang="IN" style="mso-ansi-language: IN;">Rp 3.630.000<o:p></o:p></span></u></div> <div class="MsoNormal" style="line-height: 115%; text-align: justify;"> <u><span lang="IN" style="mso-ansi-language: IN;">Rp.<o:p></o:p></span></u></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Soal :<o:p></o:p></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Pada tanggal 1 Mei 2007, Tuan Darmo ( seorang arsitek ) membuka sebuah biro perencanaan bangunan. Transaksi yang terjadi selama bulan Mei 2007 adalah sebagai berikut :<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">       </span></span><!--[endif]-->Ditransfer uang dari rekening bank Tuan Darmo ke rekening bank untuk perusahaannya. Rp 75.000.000 sebagai setoran modal<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Dibeli sebuah mobil bekas seharga Rp 68.000.000, dari jumlah tersebut Rp 14.000.000 dibayar tunai, dan untuk sisanya diserahkan selembar <st1:place w:st="on"><st1:city w:st="on">wesel</st1:city></st1:place> tanpa bunga.<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">       </span></span><!--[endif]-->Dibayar sewa kantor bulan Mei Rp 8.000.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Dibeli perlengkapan kantor secara tunai Rp 2.250.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">       </span></span><!--[endif]-->Dibeli peralatan kantor secara kredit Rp 42.000.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">        </span></span><!--[endif]-->Dibayar premi asuransi Rp 3.920.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Diterima pembayaran dari seorang klien yang telah menggunakan jasa perusahaan secara tunai Rp 17.250.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Dibayar utang kepada seorang kreditur Rp 21.000.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">        </span></span><!--[endif]-->Dibayar tunai bermacam macam biaya Rp 400.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">        </span></span><!--[endif]-->Dikirimkan faktur tagihan kepada seorang klien yang telah menggunakan jasa perusahaan secara kredit Rp 25.000.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Dibayar gaji para asisten Rp 10.000.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">        </span></span><!--[endif]-->Dibayar tunai bermacam macam biaya Rp 680.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">m.<span style="font: 7.0pt "Times New Roman";">    </span></span><!--[endif]-->Dibayar angsuran utang <st1:city w:st="on"><st1:place w:st="on">wesel</st1:place></st1:city> Rp 1.500.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; mso-list: l19 level2 lfo8; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="mso-list: Ignore;">n.<span style="font: 7.0pt "Times New Roman";">      </span></span><!--[endif]-->Dibayar biaya biaya untuk pembelian bensin, oli, dan pemeliharaan kendaraan selama bulan Mei Rp 700.000<o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Diminta :<o:p></o:p></b></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> Catatlah transaksi-transaksi di atas dalam rekening rekening T yang terdiri dari : Kas; Piutang Dagang; Perlengkapan; Asuransi Dibayar di Muka; Kendaraan; Peralatan;; Utang Wesel; Utang Dagang; Modal, Darmo; Pendapatan Jasa; Biaya Gaji; Biaya Sewa; Biaya Kendaraan; Macam macam Biaya.<span style="font-size: 14.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 18.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-size: 14.0pt; line-height: 150%;">Tugas Pengantar Akuntansi I<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> Perusahaan angkutan <b style="mso-bidi-font-weight: normal;">“ Mawar Merah</b> “ mempunyai neraca saldo yang dibuat pada tanggal 30 September 2006 sebagai berikut :<o:p></o:p></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="3" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 432.0pt;" valign="top" width="576"><div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">Perusahaan Angkutan “ Mawar Merah “<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">Neraca Saldo<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">30 September 2006</b><o:p></o:p></div> </td> </tr> <tr style="mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 260.25pt;" valign="top" width="347"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Nama Rekening<o:p></o:p></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Debet<o:p></o:p></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.2pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Kredit<o:p></o:p></b></div> </td> </tr> <tr style="height: 42.5pt; mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 260.25pt;" valign="top" width="347"><div class="MsoNormal" style="text-align: justify;"> Kas<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Piutang Dagang<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Sewa Dibayar di Muka<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Persediaan Perlengkapan Kantor<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Peralatan Kantor<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Akumulasi Depr. Kantor<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Utang Dagang<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Utang Wesel<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Modal, Tuan Handoko<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Prive, Tuan Handoko<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Pendapatan<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Biaya Sewa<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Biaya Gaji<span lang="IN" style="mso-ansi-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span lang="IN" style="mso-ansi-language: IN;">Macam=macam biaya<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="text-align: justify;"> Rp <span style="mso-spacerun: yes;">   </span>245.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp <span style="mso-spacerun: yes;">   </span>267.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp <span style="mso-spacerun: yes;">   </span>140.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">  </span><span style="mso-spacerun: yes;">    </span>50.500<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp <span style="mso-spacerun: yes;">   </span>864.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> Rp 1.315.500<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>350.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp 1.184.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>129.500<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.2pt;" valign="top" width="111"><div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>210.500<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>197.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>710.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Rp<span style="mso-spacerun: yes;">    </span>394.000<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> Rp 3.034.000<o:p></o:p></div> </td> </tr> <tr style="height: 42.5pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 260.25pt;" valign="top" width="347"><div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Total<o:p></o:p></b></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Rp 4.545.500<o:p></o:p></b></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 42.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.2pt;" valign="top" width="111"><div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Rp 4.545.500<o:p></o:p></b></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Informasi tambahan untuk penyesuaian :<o:p></o:p></b></div> <ol start="1" style="margin-top: 0cm;" type="a"> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo9; tab-stops: list 36.0pt; text-align: justify;">Sewa dibayar di muka sebesa4r Rp 140.000 adalah untuk jangka waktu 4 ( empat ) bulan terhitung mulai 1 Agustus<o:p></o:p></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo9; tab-stops: list 36.0pt; text-align: justify;">Dari perhitungan fisik terhadap persediaan perlengkapan menunjukkan bahwa persediaan perlengkapan yang ada pada tanggal 30 September 2006 berjumlah Rp 14.500.<o:p></o:p></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo9; tab-stops: list 36.0pt; text-align: justify;">Depresiasi peralatan kantor untuk tahun 2006 adalah Rp 56.000<o:p></o:p></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo9; tab-stops: list 36.0pt; text-align: justify;">Bunga yang terhutang pada tanggal 30 September 2006 berjumlah Rp 53.500.<o:p></o:p></li> </ol> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;">Diminta :<o:p></o:p></b></div> <ol start="1" style="margin-top: 0cm;" type="1"> <li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo10; tab-stops: list 36.0pt; text-align: justify;">Buatlah neraca lajur 10 kolom<o:p></o:p></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo10; tab-stops: list 36.0pt; text-align: justify;">Susunlah laporan keuangan yang mencakup laporan rugi laba, laporan perubahan modal, dan neraca.<o:p></o:p></li> </ol> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;"> <span style="font-family: "comic sans ms";">NERACA LAJUR<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms";">Naraca Lajur adalah suatu kertas kerja berkolom kolom ( berlajur lajur ) yang dirancang untuk menghimpun semua data akuntansi yang dibutuhkan pada saatperusahaan akan menyusun laporan keuangan dengan cara yang sistimatis. Lebih tatnya neraca lajur dapat disebut dengan kertas kerja yang digunakan sebagai alat pembantu dalam meyususn laporan keuangan. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms";">Neraca lajur bukan laporan keuangan. Oleh karena itu naraca lajur tidak perlu diberikan pada pihak luar. Neraca lajur tidak dapat menggantikan kedudukan catatan catatan akuntansi atau laporan keuangan, melainkan semata mata hanya merupakan alat pembantu untuk menyusun laporan keuangan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms";">Tujuan pembuatan neraca lajur adalah :<o:p></o:p></span></div> <ol start="4" style="margin-top: 0cm;" type="a"><ol start="1" style="margin-top: 0cm;" type="1"> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level2 lfo9; tab-stops: list 72.0pt; text-align: justify;"><span style="font-family: "comic sans ms";">Untuk memudahkan penyusunan laporan keuangan<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level2 lfo9; tab-stops: list 72.0pt; text-align: justify;"><span style="font-family: "comic sans ms";">Untuk menggolongkan dan meringkas informasi dari neraca saldo dan data penyesuaian, sehingga merupakan persiapan sebelum disusun laporan keuangan yang formal.<o:p></o:p></span></li> <li class="MsoNormal" style="line-height: 150%; mso-list: l17 level2 lfo9; tab-stops: list 72.0pt; text-align: justify;"><span style="font-family: "comic sans ms";">Untuk memudahkan menemukan kesalahan yang mungkin dilakukan dalam membuat jurnal penyesuaian.<o:p></o:p></span></li> </ol> </ol> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <b style="mso-bidi-font-weight: normal;"><span style="font-family: "comic sans ms";">Proses Penyusunan Neraca Lajur<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms";">Penyusunan neraca lajur merupakan kelanjutan dari pembuatan kertas kerja untuk menentukan nerasa saldo setelah disesuaikan, selanjutnya dipisahkan menjadi dua golongan, yaitu data yang akan dicantumkan dalam neraca dana data yang akan dicantumkan dalam laporan rugi laba. Pembuataca lajur diakhiri dengan menentukan saldo laba atau rugi yang akan menjadi penyeimbang neraca lajur.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms";">Contoh :<o:p></o:p></span></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"><tbody> <tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td colspan="3" style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 442.8pt;" valign="top" width="590"><div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">FOTO STUDIO ANEKA<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">Neraca Saldo<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b style="mso-bidi-font-weight: normal;">31 Desember 1996<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> </td> </tr> <tr style="mso-yfti-irow: 1;"> <td rowspan="2" style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div class="MsoNormal" style="text-align: justify;"> Nama Rekening<o:p></o:p></div> </td> <td colspan="2" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 295.2pt;" valign="top" width="394"><div align="center" class="MsoNormal" style="text-align: center;"> Saldo<o:p></o:p></div> </td> </tr> <tr style="mso-yfti-irow: 2;"> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div align="center" class="MsoNormal" style="text-align: center;"> Debet<o:p></o:p></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div align="center" class="MsoNormal" style="text-align: center;"> Kredit<o:p></o:p></div> </td> </tr> <tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div class="MsoNormal" style="text-align: justify;"> Kas<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <st1:city w:st="on"><st1:place w:st="on">Surat</st1:place></st1:city> Berharga<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Piutang Dagang<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Perlengkapan Fotografi <o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Perlenkapan Kantor<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Asuransi Dibayar di muka<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Peralatan Fotografi<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Peralatan kantor<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Gedung<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Utang Dagang<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Modal, Abubakar<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Pendapatan Foto Studio<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Biaya Listrik<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Gaji Pegawai<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Biaya Advertensi<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Pendapatan bunga<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> Pendapatan sewa<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 147.6pt;" valign="top" width="197"><div class="MsoNormal" style="text-align: justify;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-indent: -99.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-indent: -99.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 99.0pt; text-indent: -99.0pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">PENUTUPAN BUKU DAN PENYESUAIAN KEMBALI<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt; line-height: 150%;">JURNAL PENUTUP<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Jurnal yang dibuat untuk memindahkan saldo saldo rekening sementara ( rekening rekening nominal dan rekening prive ) disebut jurnal penutup.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Tujuan pembuatan jurnal penutup adalah :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 37.5pt; mso-list: l1 level1 lfo11; tab-stops: list 37.5pt; text-align: justify; text-indent: -19.5pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">     </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Untuk menutup saldo yang terdapat dalam semua rekening sementara. Menutup berarti mengurangi saldo rekening sehingga menjadi nol. Dengan demikian pada perode berikutnya semua rekening sementara akan dimulai dengan saldo nol . Dengan cara ini pula akan dapat dipisahkan jumlah saldo saldo rekening sementara untuk periode ini dengan jumlah saldo rekening rekening sementara pada periode berikutnya. <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 37.5pt; mso-list: l1 level1 lfo11; tab-stops: list 37.5pt; text-align: justify; text-indent: -19.5pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Agar saldo rekening modal menunjukkan jumlah yang sesuai dengan keadaan pada akhir periode. Dengan adanya jurnal ini, maka saldo rekening modal akan sama dengan jumlah akhir yang dilaporkan dalam neraca.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Dalam menyelenggarakan penutupan buku kita menggunakan rekening sementara yang baru yaitu rekening Rugi-Laba atau rekening ikhtisar Rugi- Laba <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Penutupan pembukuan biasanya dilakukan dengan urutan sebgai berikut :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l22 level1 lfo12; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Menutup semua rekening pendapatan dengan memindahkan saldo setiap rekening pendapatan ke Rekening Rugi-Laba <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l22 level1 lfo12; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Menutup semua rekening biaya dengan memindahkan saldo setiap rekening rekening biaya ke rekening Rugi-Laba.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l22 level1 lfo12; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Menutup rekening Rugi-Laba dengan memindahkan saldo rekening tersebut ke rekening Modal.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l22 level1 lfo12; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Menutup rekening Prive ( jika ada ) dengan memindahkan saldo rekening tersebut ke rekening Modal.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">AKUNTANSI UNTUK PERUSAHAAN DAGANG<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Akuntansi untuk penjualan barang dagangan<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Agar perusahaan dapat beroperasi dengan menguntungkan, maka harga jual barang harus lebih tinggi dari harga belinya. Harga jual yang menguntungkan harus meliputi tiga hal :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l11 level1 lfo13; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Harga pokok barang yang dijual<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l11 level1 lfo13; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Biaya operasi perusahaan, seperti biaya sewa, gaji pegawai, biaya asuransi, dan sebagainya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l11 level1 lfo13; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Laba bersih yang diinginkan perusahaan. <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Penjualan barang dagangan bisa dilakukan secara tunai maupun secara kredit. <o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l7 level1 lfo14; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">    </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Penjualan Tunai Jurnal :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Kas<span style="mso-tab-count: 4;">                           </span>Rp 12.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-tab-count: 1;">        </span>Penjualan<span style="mso-tab-count: 5;">                                  </span>R p 12.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; mso-list: l7 level1 lfo14; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">   </span></span></span><!--[endif]--><span style="font-family: "comic sans ms"; font-size: 14.0pt;">Penjualan Kredit<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Piutang Dagang<span style="mso-tab-count: 2;">          </span>Rp 12.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-tab-count: 1;">        </span>Penjualan<span style="mso-tab-count: 5;">                                  </span>Rp 12.000.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Retur dan Potongan Penjualan<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Contoh , misalnya barang seharga Rp 25.000 dikembalikan konsumen.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Jurnal :<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;">Penjualan<span style="mso-tab-count: 3;">                      </span>Rp 25.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <span style="font-family: "comic sans ms"; font-size: 14.0pt;"><span style="mso-tab-count: 3;">            </span>Piutang Dagang<span style="mso-tab-count: 4;">                          </span>Rp 25.000<o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <br /></div> <div class="MsoNormal" style="margin-left: 27.0pt; text-align: justify; text-indent: -9.0pt;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-size: 14pt;"><o:p><span style="font-family: "comic sans ms";"> </span><span style="font-family: "georgia" , "times new roman" , serif;">Jika ingin belajar dirumah Download teks ini format DOC <a href="https://kucaritugas.blogspot.com/2018/04/sejarah-globalisasi-apa-manfaatnya.html?url=aHR0cHM6Ly9kcml2ZS5nb29nbGUuY29tL2ZpbGUvZC8xQ3ltbTBUd0N0NnZNRkVtTVB3dk1CZWVyaGh2dHV0TFIvdmlldz91c3A9c2hhcmluZw==" target="_blank">Dasar-dasar Akuntansi.docx [256KB]</a> atau link </span></o:p></span><a class="download" href="https://kucaritugas.blogspot.com/2018/04/sejarah-globalisasi-apa-manfaatnya.html?url=aHR0cHM6Ly9kcml2ZS5nb29nbGUuY29tL29wZW4/aWQ9MTNaWXNOWmUwekpSR3dwcWt2eHdTY2M2XzZGQTVQSmJB" style="text-align: left;">Dasar-dasar Akuntansi.docx [256KB] Google Drive</a></div> </div>

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