Tugas 2 akuntansi

2. Ledger dan Laporan keuangan

PT. Darkside
Neraca Saldo
31-Jan-11
P/R	Description	Debit	Kredit
111	Cash	Rp       2.648
116	Office Supplies	Rp             12
118	Prepaid Office Rent	Rp             60
134	Office Equipment	Rp       8.490
211	Utang Usaha		Rp           362
311	Modal Ny Senja		Rp     10.000
315	Prive	Rp           400
411	Salles Comissions		Rp       1.850
511	Salaries Exp	Rp           400
513	Advertise Exp	Rp             12
	Telephon Exp	Rp             40
514	Utilities Exp	Rp           150
	JUMLAH	Rp     12.212	Rp     12.212

PT. Darkside
Balance sheet
30-Jan-11
Assets
	Cash			Rp                 2.648
	Prepaid office rent			Rp                       60
	Supplies			Rp                       12
	Equipment			Rp                 8.490
total assets				Rp              11.210
Liabillities
	Account payable			Rp                    362
Capital
	Capital Stock		Rp              10.000
	Retained Earning		Rp                    848	Rp              10.848
total liabillitiest and capital				Rp              11.210
PT. Darkside
Income Statement
30-Jan-11
Salles Comissions				Rp                 1.850
operating exp
	salaries expense		Rp                    400
	utilities expense		Rp                    150
	Telephone expense		Rp                      40
	Advertise Expense		Rp                      12
total operating exp				Rp                  (602)
Net Income				1248
PT. Darkside
Capital Statement
30-Jan-11
Capital,01-Jan-11				Rp              10.000
Net Income for the month			Rp                1.248
less : prive / with  drawal			Rp                 (400)
			Rp                    848
Inccrease capital				Rp                    848
Capital, 30-Jan-11				Rp              10.848
PT. Darkside
Retained Earning
For the month 30-Jan-11
Net income for the month				Rp                 1.248
less : prive/with drawals				Rp                    400
	Retained earning			Rp                    848