Kewajiban yang harus dibayar suatu perusahaan kepada pihak lain disebut &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Berikut ini akun yang terdapat dalam sisi debit&nbsp;adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

aset = kewajiban &ndash; ekuitas&nbsp;

aset = kewajiban + ekuitas

aset = ekuitas &ndash; kewajiban

ekuitas = kewajiban + aset

kewajiban = aset + ekuitas

Berikut ini yang merupakan konsep persamaan dasar akuntansi adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Hak pemilik dana atau pemegang saham atas harta perusahaan yang dipengaruhi oleh pendapatan dan beban disebut ....<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

uang saku&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

biaya transportasi&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

biaya makanan dan minuman&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

biaya perlengkapan sekolah&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

uang yang disedekahkan&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Rani mendapatkan uang saku dari orang tuanya untuk kebutuhan sehari-hari sebesar Rp900.000,00/bulan. Rani menggunakan uang saku tersebut dengan rincian 30% untuk transportasi, 40% untuk makanan dan minuman, 20% untuk perlengkapan sekolah, dan sisanya untuk disedekahkan. Berdasarkan cerita tersebut, komponen yang bersifat menambah modal adalah &hellip;.&nbsp;<img align="middle" alt="space space space" class="Wirisformula" data-latex="\;\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Rp19.000.000,00&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Rp20.500.000,00&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Rp21.000.000,00&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Rp22.000.000,00&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Rp23.500.000,00&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Suatu perusahaan memiliki jumlah aset sebesar Rp65.000.000,00 dan jumlah kewajiban sebesar Rp43.000.000,00, maka jumlah modal yang dimiliki perusahaan tersebut adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

menambah harta dan mengurangi utang

menambah harta dan menambah modal

menambah harta dan menambah utang

menambah harta dan menambah piutang

Dibeli dengan kredit peralatan kantor dari Toko Anggrek, sejumlah Rp800.000,00. Dampak transaksi tersebut terhadap persamaan dasar akuntansi adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Perhatikan transaksi&nbsp;berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">membeli alat tulis kantor</li>
	<li style="text-align: justify;">meminjam uang ke bank</li>
	<li style="text-align: justify;">membayar gaji karyawan</li>
	<li style="text-align: justify;">menerima penda[atan bunga 
	&nbsp;</li>
</ol>

Transaksi yang akan timbul di sisi debit ditunjukkan oleh nomor ....&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Diterima perlunasan oleh Toko Asri sebesar Rp4.200.000,00 atas transaksi yang terjadi pada minggu lalu. Transaksi tersebut akan berpengaruh pada akun ....&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Rp20.000.000,00&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp25.000.000,00&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp45.000.000,00&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp55.000.000,00&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp65.000.000,00&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Sebuah perusahaan memiliki aktiva sebesar Rp45.000.000,00 dan utang sebesar Rp20.000.000,00. Maka jumlah modal yang dimiliki perusahaan tersebut adalah &hellip;.&nbsp;<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

menambah harta <img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

menambah utang jika sudah dibayar <img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

mengurangi utang jika belum dibayar <img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

menambah modal <img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

mengurangi modal <img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Berikut ini pernyataan yang benar tentang sifat beban terhadap persamaan dasar akuntansi adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

beban dapat mengurangi harta dan modal&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

seluruh kekayaan yang dimiliki seseorang atau perusahaan disebut kewajiban&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

pendapatan dapat menyebabkan penambahan terhadap beban&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

beban dapat mengurangi harta namun menambah modal&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

jumlah harta selalu sama dengan jumlah modal&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Berikut ini yang merupakan pernyataan yang benar mengenai konsep persamaan dasar akuntansi adalah &hellip;.&nbsp;<img align="middle" alt="undefined" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAwAAAAFCAYAAABxeg0vAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBiBAAAA9QABpo7VmAAAAGx0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+qLbQbQAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="12" />&nbsp;

Rp105.000.000,00<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp105.300.000,00<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp106.300.000,00<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp107.000.000,00<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Rp109.300.000,00<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Perhatikan transaksi berikut! 
&nbsp;

Salon Jessy memiliki perlengkapan salon sebesar Rp8.500.000,00, peralatan sebesar Rp68.000.000,00, serta uang tunai untuk operasional usaha sebesar Rp32.000.000,00. Salon jessy juga memiliki pelanggan yang belum membayar jasa pewarnaan rambut sebesar Rp800.000,00.

 
Berdasarkan data tersebut, maka jumlah sisi harta yang dimiliki Salon Jessy adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

2, 8, dan 14<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

2, 14, dan 27<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

8, 20, dan 27<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

14, 20, dan 27<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

14, 20, dan 31<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Perhatikan transaksi Toko Arum berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Tanggal 2 Januari 2020 menyetor modal awal sebesar Rp20.000.000,00 dan meminjam uang kepada bank sebesar Rp5.000.000,00</li>
	<li style="text-align: justify;">Tanggal 8 Januari 2020 membeli mesin pompa&nbsp;sebesar Rp12.000.000,00 secara kredit</li>
	<li style="text-align: justify;">Tanggal 14 Januari 2020 membayar sewa gedung untuk setahun sejumlah Rp24.000.000,00</li>
	<li style="text-align: justify;">Tanggal 20 Januari 2020 menerima pendapatan servis sebesar Rp500.000,00 yang akan dibayar pada minggu depan</li>
	<li style="text-align: justify;">Tanggal 27&nbsp;Januari 2020 menerima perlunasan atas transaksi tanggal 20 Januari 2020</li>
	<li style="text-align: justify;">Tanggal 31 Januari 2020 menerima pendapatan servis sebesar Rp1.200.000,00 
	&nbsp;</li>
</ol>

Transaksi yang dapat menyebabkan bertambah dan berkurangnya&nbsp;modal terjadi pada tanggal ....<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

harta<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

pendapatan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

utang<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

modal<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

beban<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Perhatikan beberapa sifat akun berikut ini! 
&nbsp;

<ol>
	<li style="text-align: justify;">Bersaldo normal di debet</li>
	<li style="text-align: justify;">Bersifat mengurangi&nbsp;modal</li>
	<li style="text-align: justify;">Jika berkurang&nbsp;akan dicatat di sebelah kredit</li>
	<li style="text-align: justify;">Berupa kewajiban dalam kegiatan operasional bisnis 
	&nbsp;</li>
</ol>

Sifat-sifat tersebut dimiliki oleh akun ....<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;