UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2021

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, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2021
DEC

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT
SALES VAT-OUT FREIGHT OUT
RECEIVABLE
2016
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

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

2021
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2021
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA :Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 42,770,000

NAMA :Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 9,800,000

NAMA :Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 85,800,000

NAMA :Allowance for Doubtful Deb No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 11,800,000

NAMA :Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 520,000,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA :Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 9,800,000

NAMA :Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 15,300,000

NAMA :Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 21,300,000

NAMA :Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 15,000,000

NAMA :Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 63,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA :Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 16,500,000

NAMA :Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 69,300,000

NAMA :Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 3,900,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance V -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance V 1,500,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance V -

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 301,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 366,500,000
NAMA : Raka Drawing No.: 3-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 25,400,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 503,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v

NAMA : Cost of Goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 314,100,000

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 8,800,000
NAMA : Advertising Expenses No.: 6-1000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 4,200,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Telephone& Electricity Exp No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 15,100,000

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 16,500,000
NAMA : Insurance Expense No.: 6-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 14,300,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 36,300,000

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 9,300,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 6,100,000
NAMA : Interest Expense No.: 9-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 9,480,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 6,600,000

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v
 UD BUANA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
INVENTORY CARD
DECEMBER, 2021
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2021
DEC
 UD BUANA
INVENTORY CARD
DECEMBER, 2021
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2021

DEC
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2021
DEC

Nama : PANEN ELEX Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2021
DEC
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC

Nama : PT MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

1
2

Total ………………

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA :Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 42,770,000

NAMA :Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000

NAMA : Allowance for Doubtful Deb No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000

NAMA : PPN Outcome No.: 2-1500

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000
NAMA : Raka Drawing No.: 3-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Cost of Goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
NAMA : Freight Paid No.: 5-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000

NAMA : Telephone& Electricity Exp No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000
NAMA : Bad Debt Expense No.: 6-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
NAMA : Wages & Salaries No.: 6-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 - 2-1100 - v
2-1600 -

TOTAL - TOTAL -

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
- - v

TOTAL - TOTAL -

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
v - - - - v
v - - - - v
v - - - -
- -

TOTAL - TOTAL -

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
- - v
- - v
- - v

TOTAL - TOTAL -

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
v - -
v - -
v - - -
v - -
-
 -

-
TOTAL - TOTAL -

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 0 - - - v
v 0 -
v 0 -
v 0 -
v 0 -

TOTAL - TOTAL -
 UD. BUANA
TRIAL BALANCE
DECEMBER, 31 2021

KODE NAMA AKUN DEBET KREDIT

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
TOTAL
 UD BUANA
GENERAL JOURNAL - ADJUSTNG ENTRIES
DECEMBER, 31 2021

DATE ACCOUNT NAME REF DEBET CREDIT

2021
Des

TOTAL - -

RECAPITULATION
DEBIT CREDIT
ACC.NO TOTAL ACC.NO TOTAL
TOTAL - TOTAL -
 UD. BUANA
WORK SHEET
December 31 2021

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank 161,170,000
1-1200 Petty Cash 6,750,000
1-1300 Accounts Receivable 709,500,000
1-1400 Allowance for Doubtful 19,000,000
Debt
1-1500 Merchandise Inventory 617,600,000
1-1600 Store Supplies 10,700,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1-1900 Prepaid Tax 15,000,000
1-2100 Equipment at Cost 63,300,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 788,260,000
2-1200 Expense Payable 425,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 101,200,000
2-1600 PPN Income 97,660,000
2-2100 Bank Permata Loan 285,000,000
3-1100 Raka Capital 366,500,000
3-1200 Raka, Drawing 25,400,000
4-1100 Sales 1,565,300,000
4-1200 Sales Return 50,000,000
5-1100 Cost of goods Sold 1,193,100,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,875,000
6-1100 Telephone & Electricity 8,700,000
expenses
6-1200 Store Supplies Expenses 4,750,000
DIPINDAHKAN 3,013,905,000 3,142,185,000
NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
PINDAHAN 3,013,905,000 3,142,185,000
6-1300 Bad Debt Expense 15,100,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 9,800,000
8-1100 Interest Revenue 6,100,000
9-1100 Interest Expense 12,480,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense
3,148,285,000 3,148,285,000
NET PROFIT

-
- -
-
 UD BUANA
INCOME STATEMENT
For Your Ended December, 31 2021
 UD BUANA
STATEMENT OF FINANCIAL POSITION
DESEMBER, 31 2021
 UD BUANA
CHANGES OF EQUITY STATEMENT
PER DESEMBER,31 2021
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)

KETERANGAN JUMLAH
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT CREDIT

2021
DES

Jumlah
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

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

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