UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2018 10 F05 PT Margonda Rp 301,000,000 Rp 30,100,000 Rp 331,100,000

DEC 22 A17 PT Sahabat Jaya Rp 383,000,000 Rp 38,300,000 Rp 421,300,000
29 G11 Fa. Makmur Rp 333,200,000 Rp 33,320,000 Rp 366,520,000

TOTAL……………. Rp 1,017,200,000 Rp 101,720,000 Rp - Rp 1,118,920,000

ACCOUNT NUMBER …………… (1-1500) (2-1600) (5-1200) (2-1100)

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 1,017,200,000 2-1100 Rp 1,118,920,000
2-1600 Rp 101,720,000
5-1200 Rp -

TOTAL Rp 1,118,920,000 TOTAL Rp 1,118,920,000

 UD BUANA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2018 6 F12-1 Digital Elex Rp 286,000,000 Rp 260,000,000 Rp 26,000,000

DEC 18 F12-2 JB Elex Rp 188,100,000 Rp 171,000,000 Rp 17,100,000
27 F12-3 Maju Elex Rp 467,500,000 Rp 425,000,000 Rp 42,500,000

TOTAL …………… Rp 941,600,000 Rp 856,000,000 Rp 85,600,000 Rp -

ACCOUNT NUMBER……………. (1-1300) (4-1100) (2-1500)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 Rp 941,600,000 4-1100 Rp 856,000,000
2-1500 Rp 85,600,000

TOTAL Rp 941,600,000 TOTAL Rp 941,600,000

 UD BUANA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018 6 F12-1 Cost of Goods Sold 5-1100 Rp 231,500,000
DEC Merchandise Inventory 1-1500 Rp 231,500,000
7 NK12-1 Sales Retur 4-1200 Rp 50,000,000
PPN Outcome 2-1500 Rp 5,000,000
Account Receivable 1-1300 Rp 55,000,000
Merchandise Inventory 1-1500 Rp 44,500,000
Cost of Goods Sold 5-1100 Rp 44,500,000
11 NB-1 Account Payable 2-1100 Rp 45,100,000
Merchandise Inventory 1-1500 Rp 41,000,000
PPN Income 2-1600 Rp 4,100,000
13 KN01 Cost of Goods Sold 5-1100 Rp 180,000,000
Merchandise Inventory 1-1500 Rp 180,000,000
18 F12-2 Cost of Goods Sold 5-1100 Rp 146,000,000
Merchandise Inventory 1-1500 Rp 146,000,000
27 F12-3 Cost of Goods Sold 5-1100 Rp 365,000,000
Merchandise Inventory 1-1500 Rp 365,000,000

TOTAL ……………………. Rp 1,067,100,000 Rp 1,067,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 Rp 967,000,000 1-1500 Rp 1,008,000,000
4-1200 Rp 50,000,000 1-1300 Rp 55,000,000
2-1500 Rp 5,000,000 2-1600 Rp 4,100,000
2-1100 Rp 45,100,000

TOTAL Rp 1,067,100,000 TOTAL Rp 1,067,100,000

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2018 3 BKM12-1 JB Elex Rp 34,100,000 Rp 34,100,000

DEC 12 BKM12-2 Digital Elex Rp 231,000,000 Rp 231,000,000
12 BKM12-3 Digital Elex Rp 180,400,000 Rp 180,400,000
13 KN01 Penjualan Tunai Rp 226,600,000 Sales 4-1100 Rp 206,000,000
PPN Outcome 2-1500 Rp 20,600,000
14 BKM12-4 Digital Elex Rp 28,600,000 Rp 28,600,000
20 BKM12-5 Panen Elex Rp 7,200,000 Allowance for Doubtful Debt 1-1400 Rp 7,200,000
25 BKM12-6 Maju Elex Rp 19,800,000 Rp 19,800,000

TOTAL ………………… Rp 727,700,000 Rp - Rp 493,900,000 Rp 233,800,000

ACCOUNT NUMBER…………………. (1-1100) (1-1300)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 Rp 727,700,000 1-1300 Rp 493,900,000
4-1100 Rp 206,000,000
2-1500 Rp 20,600,000
1-1400 Rp 7,200,000

TOTAL Rp 727,700,000 TOTAL Rp 727,700,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT ACC NO. TOTAL

2018 1 BKK12-1 Karyawan UD BUANA Jakarta Wages & Salaries 6-1700 Rp 2,500,000 Rp 2,500,000
DEC 6 BKK12-2 PT Margonda Rp 28,600,000 Rp 28,600,000
9 BKK12-3 PT Sahabat Jaya Rp 23,100,000 Rp 23,100,000
15 BKK12-4 Kas Negara PPN Payable 2-1400 Rp 1,500,000 Rp 1,500,000
18 BKK12-5 PT Margonda Rp 286,000,000 Rp 286,000,000
23 BKK12-6 Fa. Makmur Rp 17,600,000 Rp 17,600,000
30 BKK12-7 Bank Mandiri Bank Permata Loan 2100 Rp 16,000,000 Rp 19,000,000
Interest Expense 9-1100 Rp 3,000,000

TOTAL ………………… Rp 355,300,000 Rp 23,000,000 Rp 378,300,000 Rp -

ACCOUNT NUMBER…………………. (2-1100) (1-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 Rp 355,300,000 1-1100 Rp 378,300,000
6-1700 Rp 2,500,000
2-1400 Rp 1,500,000
2100 Rp 16,000,000
9-1100 Rp 3,000,000

TOTAL Rp 378,300,000 TOTAL Rp 378,300,000

 UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 V12-1 Percetakan "Kemenangan" Advertising Expenses 6-1000 Rp 675,000 Rp 675,000
DEC 4 V12-2 Kantor PLN Telephone & Electricity Expenses 6-1100 Rp 975,000 Rp 975,000
9 V12-3 Toko Super Store Supplies 1-1600 Rp 1,000,000 Rp 1,000,000
26 V12-4 Santoso Other Operating Expenses 6-1800 Rp 500,000 Rp 500,000

TOTAL ……………………………. Rp 3,150,000 Rp 3,150,000

ACCOUNT NUMBER (1-1200)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 Rp 675,000 1-1200 Rp 3,150,000
6-1100 Rp 975,000
1-1600 Rp 1,000,000
6-1800 Rp 500,000

TOTAL Rp 3,150,000 TOTAL Rp 3,150,000

 UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah )
IN OUT
EVIDEN
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT

2018 20
DEC 6 F12-1 Digital Elex 9 Rp 16,000,000 Rp 144,000,000 11
7 NK12-1 Digital Elex (retur penjualan) 2 Rp 16,000,000 Rp 32,000,000 13
10 F05 PT Margonda 11 Rp 16,000,000 Rp 176,000,000 24
11 NB-1 PT Margonda (retur pembelian) 1 Rp 16,000,000 Rp 16,000,000 23
13 KN01 Penjualan Tunai 5 Rp 16,000,000 Rp 80,000,000 18
18 F12-2 JB Elex 6 Rp 16,000,000 Rp 96,000,000 12
22 A17 PT Sahabat Jaya 12 Rp 16,200,000 Rp 194,400,000 24
27 F12-3 Maju Elex 15 Rp 16,000,000 Rp 240,000,000 9
29 G11 Fa. Makmur 12 Rp 16,400,000 Rp 196,800,000 21
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2018
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah )
EVIDEN IN OUT
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2018 16

DEC 6 F12-1 Digital Elex 7 Rp 12,500,000 Rp 87,500,000 9

7 NK12-1 Digital Elex (retur penjualan) 1 Rp 12,500,000 Rp 12,500,000 10

10 F05 PT Magonda 10 Rp 12,500,000 Rp 125,000,000 20

11 NB-1 PT Margonda (retur pembelian) 2 Rp 12,500,000 Rp 25,000,000 18

13 KN01 Penjualan Tunai 8 Rp 12,500,000 Rp 100,000,000 10

18 F12-2 JB Elex 4 Rp 12,500,000 Rp 50,000,000 6

22 A17 PT Sahabat Jaya 15 Rp 12,600,000 Rp 189,000,000 21

27 F12-3 Maju Elex 10 Rp 12,500,000 Rp 125,000,000 11

29 G11 Fa. Makmur 11 Rp 12,400,000 Rp 136,400,000 22

 UD BUANA
NVENTORY CARD
DECEMBER, 2018

METODE : AVERAGE
BALANCE
PRICE TOTAL

Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 176,000,000
Rp 16,000,000 Rp 208,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 368,000,000
Rp 16,000,000 Rp 288,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 144,000,000
Rp 16,000,000 Rp 336,000,000
SOLOK INDAH
NVENTORY CARD
DECEMBER, 2018

METODE : AVERAGE
BALANCE
PRICE TOTAL
Rp 12,500,000 Rp 200,000,000

Rp 12,500,000 Rp 112,500,000

Rp 12,500,000 Rp 125,000,000

Rp 12,500,000 Rp 250,000,000

Rp 12,500,000 Rp 225,000,000

Rp 12,500,000 Rp 125,000,000

Rp 12,500,000 Rp 75,000,000

Rp 12,500,000 Rp 262,500,000

Rp 12,500,000 Rp 137,500,000

Rp 12,500,000 Rp 275,000,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

1
2

Total ………………

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash In Bank

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
1 Pembayaran Gaji CPJ1 Rp 2,500,000
3 Pelunasan Faktur CRJ1 Rp 34,100,000
6 Pelunasan Faktur CPJ1 Rp 28,600,000
9 Pelunasan Faktur CPJ1 Rp 23,100,000
12 Pelunasan Faktur CRJ1 Rp 231,000,000
12 Pelunasan Faktur CRJ1 Rp 180,400,000
13 Penjualan CRJ1 Rp 226,600,000
14 Pelunasan Faktur CRJ1 Rp 28,600,000
15 Pembayaran PPN CPJ1 Rp 1,500,000
18 Pelunasan Faktur CPJ1 Rp 286,000,000
20 Pembayaran Piutang CRJ1 Rp 7,200,000
23 Pelunasan Faktur CPJ1 Rp 17,600,000
25 Pelunasan Faktur CRJ1 Rp 19,800,000
30 Pembayaran Angsuran CPJ1 Rp 19,000,000

NAMA : Petty Cash

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
2 Pembuatan Brosur PC1 Rp 675,000
4 Pembayaran listrik & telepon PC1 Rp 975,000
9 Pembelian Perlengkapan Toko PC1 Rp 1,000,000
26 Perbaikan Atap Toko PC1 Rp 500,000

NAMA : Accounts Receivable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
3 Pelunasan Faktur CRJ1 Rp 34,100,000
6 Penjualan SJ1 Rp 286,000,000
7 Retur Penjualan GJ1 Rp 55,000,000
12 Pelunasan Faktur CRJ1 Rp 231,000,000
12 Pelunasan Faktur CRJ1 Rp 180,400,000
14 Pelunasan Faktur CRJ1 Rp 28,600,000
18 Penjualan SJ1 Rp 188,100,000
25 Pelunasan Faktur CRJ1 Rp 19,800,000
27 Penjualan SJ1 Rp 467,500,000
NAMA : Allowance for Doubtful Debt

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
20 Pembayaran Piutang CRJ1 Rp 7,200,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Merchandise Inventory

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
6 Penjualan GJ1 Rp 231,500,000
7 Retur Penjualan GJ1 Rp 44,500,000
10 Pembelian PJ1 Rp 301,000,000
11 Retur Pembelian GJ1 Rp 41,000,000
13 Penjualan GJ1 Rp 180,000,000
18 Penjualan GJ1 Rp 146,000,000
22 Pembelian PJ1 Rp 383,000,000
27 Penjualan GJ1 Rp 365,000,000
29 Pembelian PJ1 Rp 333,200,000

NAMA : Store Supplies

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
9 Pembelian PC1 Rp 1,000,000

NAMA : Prepaid Insurance

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
NAMA : Prepaid Rent
TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Prepaid Tax

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Equitment at Cost

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Equitment Accum Dep

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Receipt Journal
31 Payment Journal
31 Sales Journal
31 Purchases Journal
31 General Journal
31 AJP
31 Closing Journal

NAMA : Accounts Payable

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 Balance
6 Pelunasan Faktur CPJ1 Rp 28,600,000
9 Pelunasan Faktur CPJ1 Rp 23,100,000
10 Pembelian PJ1 Rp 331,100,000
11 Pembelian GJ1 Rp 45,100,000
18 Pelunasan Faktur CPJ1 Rp 286,000,000
22 Pembelian PJ1 Rp 421,300,000
23 Pelunasan Faktur CPJ1 Rp 17,600,000
29 Pembelian PJ1 Rp 366,520,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Expense Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Income Tax Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : PPN Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
15 Pembayaran PPN CPJ1 Rp 1,500,000

NAMA : PPN Outcome

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
6 Penjualan SJ1 Rp 26,000,000
7 Retur Penjualan GJ1 Rp 5,000,000
13 Penjualan CRJ1 Rp 20,600,000
18 Penjualan SJ1 Rp 17,100,000
27 Penjualan SJ1 Rp 42,500,000

UD BUANA
 BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : PPN Income

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
10 Pembelian PJ1 Rp 30,100,000
11 Retur Pembelian GJ1 Rp 4,100,000
22 Pembelian PJ1 Rp 38,300,000
29 Pembelian PJ1 Rp 33,320,000

NAMA : Bank Mandiri Loan

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
30 Pembayaran Angsuran CPJ1 Rp 16,000,000

NAMA : Raka Capital

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Raka Drawing

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Sales
TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
6 Penjualan SJ1 Rp 260,000,000
13 Penjualan CRJ1 Rp 206,000,000
 18 Penjualan SJ1 Rp 171,000,000
27 Penjualan SJ1 Rp 425,000,000

NAMA : Sales Return

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
7 Retur Penjualan GJ1 Rp 50,000,000

NAMA : Cost of Goods Sold

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
6 Penjualan GJ1 Rp 231,500,000
7 Retur Penjualan GJ1 Rp 44,500,000
13 Penjualan GJ1 Rp 180,000,000
18 Penjualan GJ1 Rp 146,000,000
27 Penjualan GJ1 Rp 365,000,000

NAMA : Freight Paid

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Advertising Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
2 Pembuatan Brosur PC1 Rp 675,000

NAMA : Telephone& Electricity Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 Balance
4 Pembayaran telepon dan listrik PC1 Rp 975,000

NAMA : Store Supplies Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Bad Debt Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Depreciation Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Insurance Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Rent Expense

TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Wages & Salaries

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
1 Pembayaran Gaji Karyawan CPJ1 Rp 2,500,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Other Operating Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
26 Perbaikan atap toko PC1 Rp 500,000

NAMA : Interest Revenue

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Interest Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
30 Pembayaran Angsuran CPJ1 Rp 3,000,000

NAMA : Bank Service Charge

TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Income Tax Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
A RECAPITULATION PURCHASE
MUM DEBIT
2018 ACC. NO TOTAL
v 1-1500 1,017,200,000
No.: 1-1100 v 2-1600 101,720,000
SALDO
DEBIT KREDIT

42,770,000 TOTAL 1,118,920,000

Rp 40,270,000
Rp 74,370,000
Rp 45,770,000 RECAPITULATION SALES J
Rp 22,670,000 DEBIT
Rp 253,670,000 ACC. NO TOTAL
Rp 434,070,000 v 1-1300 941,600,000
Rp 660,670,000
Rp 689,270,000
Rp 687,770,000 TOTAL 941,600,000
Rp 401,770,000
Rp 408,970,000
Rp 391,370,000 RECAPITULATION GENERAL J
Rp 411,170,000 DEBIT
Rp 392,170,000 ACC. NO TOTAL
v 5-1100 967,000,000
v 4-1200 50,000,000
No.: 1-1200 v 2-1500 5,000,000
SALDO v 2-1100 45,100,000
DEBIT KREDIT
9,800,000 TOTAL 1,067,100,000
Rp 9,125,000
Rp 8,150,000
Rp 7,150,000
Rp 6,650,000 RECAPITULATION CASH R
DEBIT
ACC. NO TOTAL
v 1-1100 727,700,000

No.: 1-1300
SALDO
DEBIT KREDIT TOTAL 727,700,000
85,800,000
51,700,000
337,700,000
282,700,000 RECAPITULATION CASH PA
51,700,000 DEBIT
Rp 128,700,000 ACC. NO TOTAL
Rp 157,300,000 v 2-1100 355,300,000
30,800,000 v 6-1700 2,500,000
11,000,000 v 2-1400 1,500,000
478,500,000 v 2,100 16,000,000
v 9-1100 3,000,000
 TOTAL 378,300,000

No.: 1-1400
SALDO RECAPITULATION PETTY C
DEBIT KREDIT DEBIT
Rp 11,800,000 ACC. NO TOTAL
Rp 19,000,000 v 6-1000 675,000
v 6-1100 975,000
v 1-1600 1,000,000
v 6-1800 500,000

TOTAL 3,150,000

A
MUM
2018

No.: 1-1500
SALDO
DEBIT KREDIT
520,000,000
Rp 288,500,000
Rp 333,000,000
Rp 634,000,000
Rp 593,000,000
Rp 413,000,000
Rp 267,000,000
Rp 650,000,000
Rp 285,000,000
Rp 618,200,000

No.: 1-1600
SALDO
DEBIT KREDIT
9,800,000
Rp 10,800,000

No.: 1-1700
SALDO
DEBIT KREDIT
Rp 15,300,000
 No.: 1-1800
SALDO
DEBIT KREDIT
21,300,000

A
MUM
2018

No.: 1'1900
SALDO
DEBIT KREDIT
15,000,000

No.: 1-2100
SALDO
DEBIT KREDIT
63,300,000

No.: 1-1210
SALDO
DEBIT KREDIT
Rp 16,500,000

No.: 2-1100
SALDO
DEBIT KREDIT
 Rp 69,300,000
Rp 40,700,000
Rp 17,600,000
Rp 348,700,000
Rp 303,600,000
Rp 17,600,000
Rp 438,900,000
Rp 421,300,000
Rp 787,820,000

A
MUM
2018

No.: 2-1200
SALDO
DEBIT KREDIT
Rp 3,900,000

No.: 2-1300
SALDO
DEBIT KREDIT
Rp -

No.: 2-1400
SALDO
DEBIT KREDIT
Rp 1,500,000

No.: 2-1500
SALDO
DEBIT KREDIT
Rp -
Rp 26,000,000
Rp 21,000,000
Rp 41,600,000
Rp 58,700,000
Rp 101,200,000

A
MUM
2018

No.: 2-1600
SALDO
DEBIT KREDIT
-
Rp 30,100,000
Rp 26,000,000
Rp 64,300,000
Rp 97,620,000

No.: 2-2100
SALDO
DEBIT KREDIT
Rp 301,000,000
Rp 285,000,000

No.: 3-1100
SALDO
DEBIT KREDIT
Rp 366,500,000

No.: 3-1200
SALDO
DEBIT KREDIT
25,400,000

A
MUM
2018

No.: 4-1100
SALDO
DEBIT KREDIT
Rp 503,300,000
Rp 763,300,000
Rp 969,300,000
 Rp 1,140,300,000
Rp 1,565,300,000

No.: 4-1200
SALDO
DEBIT KREDIT

Rp 50,000,000

No.: 5-1100
SALDO
DEBIT KREDIT
314,100,000
Rp 545,600,000
Rp 501,100,000
Rp 681,100,000
Rp 827,100,000
Rp 1,192,100,000

No.: 5-1200
SALDO
DEBIT KREDIT
8,800,000

A
MUM
2018

No.: 6-1000
SALDO
DEBIT KREDIT
4,200,000
Rp 4,875,000

No.: 6-1100
SALDO
DEBIT KREDIT
 8,700,000
Rp 9,675,000

No.: 6-1200
SALDO
DEBIT KREDIT
4,750,000

No.: 6-1300
SALDO
DEBIT KREDIT
15,100,000

A
MUM
2018

No.: 6-1400
SALDO
DEBIT KREDIT
16,500,000

No.: 6-1500
SALDO
DEBIT KREDIT
14,300,000

No.: 6-1600
SALDO
 DEBIT KREDIT
23,300,000

No.: 6-1700
SALDO
DEBIT KREDIT
36,300,000
Rp 38,800,000

A
MUM
2018

No.: 6-1800
SALDO
DEBIT KREDIT
9,300,000
Rp 9,800,000

No.: 8-1100
SALDO
DEBIT KREDIT
Rp 6,100,000

No.: 9-1100
SALDO
DEBIT KREDIT
9,480,000
Rp 12,480,000

No.: 9-1200
SALDO
 DEBIT KREDIT
6,600,000

A
MUM
2018

No.: 9-1300
SALDO
DEBIT KREDIT
RECAPITULATION PURCHASE JOURNAL
CREDIT
ACC. NO TOTAL
2-1100 1,118,920,000 v

TOTAL 1,118,920,000

RECAPITULATION SALES JOURNAL

KREDIT
ACC. NO TOTAL
4-1100 856,000,000 v
2-1500 85,600,000 v

TOTAL 941,600,000

RECAPITULATION GENERAL JOURNAL

CREDIT
ACC. NO TOTAL
1-1500 1,008,000,000 v
1-1300 55,000,000 v
2-1600 4,100,000 v

TOTAL 1,067,100,000

RECAPITULATION CASH RECEIP

CREDIT
ACC. NO TOTAL
1-1300 493,900,000 v
4-1100 206,000,000 v
2-1500 20,600,000 v
1-1400 7,200,000 v

TOTAL 727,700,000

RECAPITULATION CASH PAYMENT

CREDIT
ACC. NO TOTAL
1-1100 378,300,000 v
 TOTAL 378,300,000

RECAPITULATION PETTY CASH

CREDIT
ACC. NO TOTAL
1-1200 3,150,000 v

TOTAL 3,150,000
 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 392,170,000
1-1200 Petty Cash Rp 6,650,000
1-1300 Accounts Receivable Rp 478,500,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 618,000,000
1-1600 Store Supplies Rp 10,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 787,820,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome Rp 101,200,000
2-1600 PPN Income Rp 97,620,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,565,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,192,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity expenses Rp 9,675,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 38,800,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 3,151,120,000 Rp 3,152,820,000
Rp 1,700,000
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

2018
Des
N

DEBET CREDIT
 UD. BUANA
NERACA LAJU
Desember 201

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 UD. BUANA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET
-
NERACA
KREDIT

- -
-
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

2018
DES
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital

Jumlah ........................