diff --git a/laba-rugi.md b/laba-rugi.md
index 23cf1d1..68890eb 100644
--- a/laba-rugi.md
+++ b/laba-rugi.md
@@ -167,3 +167,177 @@ Lalu sistem akan:
 1. Kelompokkan akun
 2. Hitung saldo
 3. Susun laporan rugi laba otomatis
+
+### Contoh report
+# Template Laporan Rugi Laba Berdasarkan COA Anda
+
+## LAPORAN RUGI LABA
+
+### Periode: __________ s/d __________
+
+| KODE  | NAMA AKUN                       | JUMLAH |
+| ----- | ------------------------------- | -----: |
+|       | **PENDAPATAN**                  |        |
+| 4121  | PENJUALAN                       |    xxx |
+| 4122  | PENJUALAN LAIN                  |    xxx |
+|       | **TOTAL PENDAPATAN**            |    xxx |
+|       |                                 |        |
+|       | **HARGA POKOK PENJUALAN (HPP)** |        |
+| 5120  | HARGA POKOK                     |  (xxx) |
+|       | **TOTAL HPP**                   |  (xxx) |
+|       |                                 |        |
+|       | **LABA KOTOR**                  |    xxx |
+|       |                                 |        |
+|       | **BEBAN OPERASIONAL**           |        |
+| 61401 | GAJI                            |    xxx |
+| 61402 | GAJI ATAS JASA                  |    xxx |
+| 61403 | KOMISI                          |    xxx |
+| 61404 | KOMISI RELAWAN                  |    xxx |
+| 61405 | KOMISI NN                       |    xxx |
+| 61406 | LEMBUR                          |    xxx |
+| 61407 | ONGKOS KEBERSIHAN               |    xxx |
+| 61408 | ONGKOS KERJA                    |    xxx |
+| 61409 | PEMAKAIAN                       |    xxx |
+| 61410 | PEMELIHARAAN                    |    xxx |
+| 61411 | SEWA ANGKUTAN                   |    xxx |
+| 61412 | SEWA TANGKI                     |    xxx |
+| 61413 | SPAREPART                       |    xxx |
+| 61414 | SPAREPART LAIN                  |    xxx |
+| 61415 | BBM/OLI                         |    xxx |
+| 61416 | BIAYA TRANSPORT                 |    xxx |
+| 61417 | PERLENGKAPAN                    |    xxx |
+| 61418 | PERLENGKAPAN LAIN               |    xxx |
+| 61419 | TOL/MEL                         |    xxx |
+| 71501 | AIR MINUM                       |    xxx |
+| 71502 | AIR PDAM                        |    xxx |
+| 71503 | ASTEK/BPJS                      |    xxx |
+| 71504 | ATK/PERCEPATAN                  |    xxx |
+| 71505 | BUNGA LEASING                   |    xxx |
+| 71506 | BUNGA PINJAMAN                  |    xxx |
+| 71507 | INSTALASI                       |    xxx |
+| 71508 | INTERNET                        |    xxx |
+| 71509 | SURAT KENDARAAN                 |    xxx |
+| 71510 | KESEJAHTERAAN                   |    xxx |
+| 71511 | LISTRIK                         |    xxx |
+| 71512 | PAJAK JASA                      |    xxx |
+| 71513 | PENGIRIMAN                      |    xxx |
+| 71514 | PERALATAN                       |    xxx |
+| 71515 | PERJALANAN DINAS                |    xxx |
+| 71516 | RETRIBUSI/PARKIR                |    xxx |
+| 71517 | TELEPON                         |    xxx |
+| 71518 | ADMIN BANK                      |    xxx |
+|       | **TOTAL BEBAN OPERASIONAL**     |  (xxx) |
+|       |                                 |        |
+|       | **LABA / RUGI USAHA**           |    xxx |
+
+---
+
+# Rumus Perhitungan
+
+## Total Pendapatan
+
+```text
+Semua akun 4xxx
+```
+
+## Total HPP
+
+```text
+Semua akun 5xxx
+```
+
+## Total Beban
+
+```text
+Semua akun 6xxx + 7xxx
+```
+
+## Laba Bersih
+
+```text
+Pendapatan - HPP - Beban
+```
+
+---
+
+# Mapping Otomatis Berdasarkan Prefix
+
+| Prefix | Kelompok          |
+| ------ | ----------------- |
+| 4      | Pendapatan        |
+| 5      | HPP               |
+| 6      | Beban Operasional |
+| 7      | Beban Lain-lain   |
+
+---
+
+# Contoh Rumus Excel
+
+## Total Pendapatan
+
+```excel
+=SUM(C4:C5)
+```
+
+## Total HPP
+
+```excel
+=SUM(C9:C9)
+```
+
+## Total Beban
+
+```excel
+=SUM(C15:C50)
+```
+
+## Laba Bersih
+
+```excel
+=C6-C10-C51
+```
+
+---
+
+# Query SQL Otomatis
+
+## Pendapatan
+
+```sql
+SELECT SUM(kredit - debit)
+FROM jurnal
+WHERE kode_akun LIKE '4%';
+```
+
+## HPP
+
+```sql
+SELECT SUM(debit - kredit)
+FROM jurnal
+WHERE kode_akun LIKE '5%';
+```
+
+## Beban
+
+```sql
+SELECT SUM(debit - kredit)
+FROM jurnal
+WHERE kode_akun LIKE '6%'
+   OR kode_akun LIKE '7%';
+```
+
+---
+
+# Struktur yang Disarankan
+
+## tabel_akun
+
+| kode | nama |
+| ---- | ---- |
+
+## tabel_jurnal
+
+| tanggal | kode_akun | debit | kredit |
+| ------- | --------- | ----: | -----: |
+
+