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    Davva Evennandika
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    The document appears to be a trial balance and various journal entries for UD BUANA from November 2018 to December 2018. It includes entries for sales, purchases, inventory, accounts receivable, accounts payable, cash, expenses and revenues. The final entry on December 18th records a sale to JB Elex for Rp171 million plus Rp17.1 million in PPN Outcome.

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    The document appears to be a trial balance and various journal entries for UD BUANA from November 2018 to December 2018. It includes entries for sales, purchases, inventory, accounts receivable, accounts payable, cash, expenses and revenues. The final entry on December 18th records a sale to JB Elex for Rp171 million plus Rp17.1 million in PPN Outcome.

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    © All Rights Reserved
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    24 views4 pages

    ALL Journal

    Uploaded by

    Davva Evennandika
    The document appears to be a trial balance and various journal entries for UD BUANA from November 2018 to December 2018. It includes entries for sales, purchases, inventory, accounts receivable, accounts payable, cash, expenses and revenues. The final entry on December 18th records a sale to JB Elex for Rp171 million plus Rp17.1 million in PPN Outcome.

    Copyright:

    © All Rights Reserved
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    of 4

    UD BUANA

    Company No.
    Jalan Yos Sudarso No 49 Jakarta

    All Journals

    01/11/2018 To 05/03/2021
    05/03/2021 Page 1
    18.18.37
    ID# Acct# Account Name Debit Credit Job No.

    GJ 30/11/2018 Trial Balance


    GJ000001 4-1100 Sales p503.300.000,00
    GJ000001 5-1100 Cost of Goods Sold p314.100.000,00
    GJ000001 5-1200 Freight Paid Rp8.800.000,00
    GJ000001 6-1000 Advertising Expenses Rp4.200.000,00
    GJ000001 6-1100 Telephone & Electricity Expens Rp8.700.000,00
    GJ000001 6-1200 store Supplies Expenses Rp4.750.000,00
    GJ000001 6-1300 Bad Debts Expenses p15.100.000,00
    GJ000001 6-1400 Depreciation Expenses p16.500.000,00
    GJ000001 6-1500 Insurance Expense p14.300.000,00
    GJ000001 6-1600 Rent Expense p23.300.000,00
    GJ000001 6-1700 Wages & Salaries p36.300.000,00
    GJ000001 6-1800 Other Operating Expenses Rp9.300.000,00
    GJ000001 8-1100 Interest Revenue Rp6.100.000,00
    GJ000001 9-1100 Interest Expense Rp9.480.000,00
    GJ000001 9-1200 Bank Service Charge Rp6.600.000,00
    GJ000001 3-9999 Historical Balancing Account p37.970.000,00

    SJ 25/11/2018 Saldo Piutang Dagang


    F-11/12 1-1300 Account Receivable p34.100.000,00
    F-11/12 1-1300 Account Receivable p34.100.000,00

    SJ 29/11/2019 Saldo Piutang Dagang


    F-11/25 1-1300 Account Receivable p28.600.000,00
    F-11/25 1-1300 Account Receivable p28.600.000,00

    SJ 23/11/2018 Saldo Piutang Dagang


    F-11/10 1-1300 Account Receivable p19.800.000,00
    F-11/10 1-1300 Account Receivable p19.800.000,00

    SJ 24/11/2018 Saldo Piutang Dagang


    F-11/14 1-1300 Account Receivable Rp3.300.000,00
    F-11/14 1-1300 Account Receivable Rp3.300.000,00

    PJ 20/11/2018 Saldo Utang Dagang


    Fk.2011 2-1100 Account Payable p28.600.000,00
    Fk.2011 2-1100 Account Payable p28.600.000,00

    PJ 23/11/2018 Saldo Utang Dagang


    C.15234 2-1100 Account Payable p23.100.000,00
    C.15234 2-1100 Account Payable p23.100.000,00

    PJ 20/11/2018 Saldo Utang Dagang


    F.1289 2-1100 Account Payable p17.600.000,00
    F.1289 2-1100 Account Payable p17.600.000,00

    IJ 30/11/2018 Inventory count


    IJ000001 1-1500 Merchandise Inventory p520.000.000,00
    IJ000001 1-1500 Merchandise Inventory p320.000.000,00
    IJ000001 1-1500 Merchandise Inventory p200.000.000,00

    CD 01/12/2018 Wages & Salaries


    BKK12-1 1-1100 Cash In Bank Rp2.500.000,00
    BKK12-1 2-1200 Expense Payable Rp2.500.000,00

    CD 02/12/2018 Pembuatan Brosur Perusahaan


    V12-1 1-1200 Petty Cash Rp675.000,00
    V12-1 6-1000 Advertising Expenses Rp675.000,00

    CR 03/12/2018 Pelunasan Faktur F11-12


    BKM12-1 1-1100 Cash In Bank p34.100.000,00
    UD BUANA

    All Journals

    01/11/2018 To 05/03/2021
    05/03/2021 Page 2
    18.18.37
    ID# Acct# Account Name Debit Credit Job No.

    CR 03/12/2018 Pelunasan Faktur F11-12


    BKM12-1 1-1300 Account Receivable p34.100.000,00

    CD 04/12/2018 Biaya listrik dan Telp bulan Nov


    V12-2 1-1200 Petty Cash Rp975.000,00
    V12-2 2-1200 Expense Payable Rp975.000,00

    SJ 06/12/2018 Sale; Digital Elex


    F12-1 1-1300 Account Receivable p260.000.000,00
    F12-1 1-1300 Account Receivable p26.000.000,00
    F12-1 4-1100 Sales p260.000.000,00
    F12-1 2-1500 PPN Outcome p26.000.000,00
    F12-1 5-1100 Cost of Goods Sold p224.500.000,00
    F12-1 1-1500 Merchandise Inventory p112.500.000,00
    F12-1 1-1500 Merchandise Inventory p112.000.000,00

    CD 06/12/2018 PT Margonda
    BKK12-2 1-1100 Cash In Bank p28.600.000,00
    BKK12-2 2-1100 Account Payable p28.600.000,00

    SJ 07/12/2018 Sale; Digital Elex


    NK12-1 1-1300 Account Receivable p50.000.000,00
    NK12-1 1-1300 Account Receivable Rp5.000.000,00
    NK12-1 4-1200 Sales Retur p50.000.000,00
    NK12-1 2-1500 PPN Outcome Rp5.000.000,00
    NK12-1 5-1100 Cost of Goods Sold p41.000.000,00
    NK12-1 1-1500 Merchandise Inventory p25.000.000,00
    NK12-1 1-1500 Merchandise Inventory p16.000.000,00

    SJ 07/12/2018 Digital Elex: Credit from NK12-1


    NK12-1 1-1300 Account Receivable p55.000.000,00
    NK12-1 1-1300 Account Receivable p55.000.000,00

    CD 09/12/2018 Pembelian Perlengkapan Toko


    V12-3 1-1200 Petty Cash Rp900.000,00
    V12-3 1-1600 store Supplies Rp900.000,00

    CD 09/12/2018 Pt Sahabat Jaya


    BKK12-3 1-1100 Cash In Bank p23.100.000,00
    BKK12-3 2-1100 Account Payable p23.100.000,00

    PJ 10/12/2018 Purchase; PT Margonda


    F05 2-1100 Account Payable p301.000.000,00
    F05 2-1100 Account Payable p30.100.000,00
    F05 1-1500 Merchandise Inventory p176.000.000,00
    F05 1-1500 Merchandise Inventory p125.000.000,00
    F05 2-1600 PPN Income p30.100.000,00

    PJ 11/12/2018 Purchase; PT Margonda


    NB-1 2-1100 Account Payable p41.000.000,00
    NB-1 2-1100 Account Payable Rp4.100.000,00
    NB-1 1-1500 Merchandise Inventory p16.000.000,00
    NB-1 1-1500 Merchandise Inventory p25.000.000,00
    NB-1 2-1600 PPN Income Rp4.100.000,00

    PJ 11/12/2018 PT Margonda: Debit from NB-1


    NB-1 2-1100 Account Payable p45.100.000,00
    NB-1 2-1100 Account Payable p45.100.000,00

    CR 12/12/2018 Payment; Digital Elex


    BKM12-3 1-1100 Cash In Bank p231.000.000,00
    BKM12-3 1-1300 Account Receivable p231.000.000,00

    SJ 13/12/2018 Sale; Penjualan Tunai


    UD BUANA

    All Journals

    01/11/2018 To 05/03/2021
    05/03/2021 Page 3
    18.18.38
    ID# Acct# Account Name Debit Credit Job No.

    SJ 13/12/2018 Sale; Penjualan Tunai


    KN01 1-1300 Account Receivable p206.000.000,00
    KN01 1-1300 Account Receivable p20.600.000,00
    KN01 4-1100 Sales p206.000.000,00
    KN01 2-1500 PPN Outcome p20.600.000,00
    KN01 5-1100 Cost of Goods Sold p189.528.708,14
    KN01 1-1500 Merchandise Inventory p71.710.526,32
    KN01 1-1500 Merchandise Inventory p117.818.181,82

    CR 13/12/2018 Penjualan Tunai for KN01


    CR000001 1-1100 Cash In Bank p226.600.000,00
    CR000001 1-1300 Account Receivable p226.600.000,00

    CR 14/12/2018 Payment; Digital Elex


    BKM12-4 1-1100 Cash In Bank p28.600.000,00
    BKM12-4 1-1300 Account Receivable p28.600.000,00

    CD 15/12/2018 Pembayaran PPN Bulan Nov


    BKK12-4 1-1100 Cash In Bank Rp1.500.000,00
    BKK12-4 2-1400 PPN Payable Rp1.500.000,00

    SJ 18/12/2018 Sale; JB Elex


    F12-2 1-1300 Account Receivable p171.000.000,00
    F12-2 1-1300 Account Receivable p17.100.000,00
    F12-2 4-1100 Sales p171.000.000,00
    F12-2 2-1500 PPN Outcome p17.100.000,00
    F12-2 5-1100 Cost of Goods Sold p144.961.722,49
    F12-2 1-1500 Merchandise Inventory p86.052.631,58
    F12-2 1-1500 Merchandise Inventory p58.909.090,91

    CD 18/12/2018 PT Margonda
    BKK12-5 1-1100 Cash In Bank p286.000.000,00
    BKK12-5 2-1100 Account Payable p286.000.000,00

    CR 20/12/2018 Panen Elex


    BKM12-5 1-1100 Cash In Bank Rp7.200.000,00
    BKM12-5 1-1400 Allowance for Doubful Debt Rp7.200.000,00

    PJ 22/12/2018 Purchase; Pt Sahabat Jaya


    A17 2-1100 Account Payable p383.400.000,00
    A17 2-1100 Account Payable p38.340.000,00
    A17 1-1500 Merchandise Inventory p194.400.000,00
    A17 1-1500 Merchandise Inventory p189.000.000,00
    A17 2-1600 PPN Income p38.340.000,00

    CD 23/12/2018 Fa. Makmur


    BKK12-6 1-1100 Cash In Bank p17.600.000,00
    BKK12-6 2-1100 Account Payable p17.600.000,00

    CR 25/12/2018 Payment; Maju Elex


    BKM12-6 1-1100 Cash In Bank p19.800.000,00
    BKM12-6 1-1300 Account Receivable p19.800.000,00

    CD 26/12/2018 Perbaikan Atap Toko


    V12-4 1-1200 Petty Cash Rp500.000,00
    V12-4 6-1800 Other Operating Expenses Rp500.000,00

    SJ 27/12/2018 Sale; Maju Elex


    F12-3 1-1300 Account Receivable p425.000.000,00
    F12-3 1-1300 Account Receivable p42.500.000,00
    F12-3 4-1100 Sales p425.000.000,00
    F12-3 2-1500 PPN Outcome p42.500.000,00
    F12-3 5-1100 Cost of Goods Sold p366.361.722,49
    F12-3 1-1500 Merchandise Inventory p231.852.631,58
    UD BUANA

    All Journals

    01/11/2018 To 05/03/2021
    05/03/2021 Page 4
    18.18.38
    ID# Acct# Account Name Debit Credit Job No.

    SJ 27/12/2018 Sale; Maju Elex


    F12-3 1-1500 Merchandise Inventory p134.509.090,91

    PJ 29/12/2018 Purchase; Fa. Makmur


    34C 2-1100 Account Payable p333.200.000,00
    34C 2-1100 Account Payable p33.320.000,00
    34C 1-1500 Merchandise Inventory p196.800.000,00
    34C 1-1500 Merchandise Inventory p136.400.000,00
    34C 2-1600 PPN Income p33.320.000,00

    CD 30/12/2018 Pembayaran Angsuran


    BKK12-7 1-1100 Cash In Bank p19.000.000,00
    BKK12-7 2-2100 Bank Mandiri Loan p16.000.000,00
    BKK12-7 9-1100 Interest Expense Rp3.000.000,00

    GJ 31/12/2018 Penyesuaian
    BM12-1 1-1100 Cash In Bank Rp5.070.000,00
    BM12-1 9-1200 Bank Service Charge Rp250.000,00
    BM12-1 8-1100 Interest Revenue Rp5.320.000,00
    BM12-1 6-1200 store Supplies Expenses Rp5.850.000,00
    BM12-1 1-1600 store Supplies Rp5.850.000,00
    BM12-1 6-1600 Rent Expense Rp2.500.000,00
    BM12-1 1-1900 Prepaid Tax Rp2.500.000,00
    BM12-1 6-1500 Insurance Expense Rp1.250.000,00
    BM12-1 1-1700 Prepaid Insurance Rp1.250.000,00
    BM12-1 6-1300 Bad Debts Expenses p13.945.000,00
    BM12-1 1-1400 Allowance for Doubful Debt p13.945.000,00
    BM12-1 6-1400 Depreciation Expenses Rp1.250.000,00
    BM12-1 1-2110 Equipment Accum dep Rp1.250.000,00
    BM12-1 6-1700 Wages & Salaries Rp3.500.000,00
    BM12-1 2-1200 Expense Payable Rp3.500.000,00
    BM12-1 6-1100 Telephone & Electricity Expens Rp2.200.000,00
    BM12-1 2-1200 Expense Payable Rp2.200.000,00
    BM12-1 9-1300 Income Tax Expense Rp7.756.500,00
    BM12-1 2-1300 Income Tax Payable Rp7.756.500,00

    Grand Total: .610.833.653,12 .610.833.653,12

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