UD SALOKA

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 SALOKA
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 301,000,000 30,100,000 331,100,000

DEC 22 A17 PT SAHABAT JAYA 383,400,000 38,300,000 421,700,000
29 G11 FA MAKMUR 333,200,000 33,320,000 366,520,000

TOTAL……………. 1,017,600,000 101,720,000 1,119,320,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,017,600,000 2-1100 1,119,320,000
2-1600 101,720,000

TOTAL 1,119,320,000 TOTAL 1,119,320,000

 UD SALOKA
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 286,000,000 260,000,000 26,000,000

DEC 18 F12-2 JB ELEX 188,100,000 171,000,000 17,100,000
27 f12-3 MAJU ELEX 467,500,000 425,000,000 42,500,000

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

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

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

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

 UD SALOKA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit
Ref
2018 6 F12-1 Cost of goods Sold 5-1100 Rp 231,500,000.00
DEC Merchandise Inventory 1-1500

7 NK12-1 Sales Return 4-1200 Rp 50,000,000.00

PPN Outcome 2-1500 Rp 5,000,000.00
Accounts Receivable 1-1300

Cost of goods Sold 1-1500 Rp 44,500,000.00

Merchandise Inventory 5-1100

11 NB-1 Accounts Payable 2-1100 Rp 45,100,000.00

Merchandise Inventory 1-1500
PPN Income 2-1600

13 KN01 Cost of goods Sold 1-1500 Rp 180,000,000.00

Merchandise Inventory 5-1100

18 Accounts Payable 1-1500 Rp 146,000,000.00

Merchandise Inventory 5-1100

27 F12-3 Cost of goods Sold 1-1500 Rp 366,000,000.00

Merchandise Inventory 5-1100

TOTAL ……………………. Rp 1,068,100,000.00

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
5-1100 923,500,000 1-1500
4-1200 50,000,000 1-1300
2-1500 5,000,000 2-1600
2-1100 45,100,000 5-1100
1-1500 44,500,000

TOTAL 1,068,100,000 TOTAL

 UD SALOKA
GENERAL JOURNAL
DECEMBER 2018
Page 01

Credit

Rp 231,500,000.00

Rp 55,000,000.00

Rp 44,500,000.00

Rp 41,000,000.00
Rp 4,100,000.00

Rp 180,000,000.00

Rp 146,000,000.00

Rp 366,000,000.00

Rp 1,068,100,000.00

RECAPITULATION
KREDIT
TOTAL
964,500,000
55,000,000
4,100,000
44,500,000

1,068,100,000
 UD SALOKA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( 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

2018 3 BKM12-1 JB Elex 34,100,000.00 34,100,000.00

DEC 12 BKM12-2 DIGITAL ELEX 180,400,000.00 180,400,000.00
13 KN01 PENJUALAN TUNAI 266,200,000.00 Sales 4-1100 242,000,000.00
PPN Outcome 2-1500 24,200,000.00
14 BKM12-4 DIGITAL ELEX 28,600,000.00 28,600,000.00
20 BKM12-5 PEN.PIU.YANG TELAH DIHAPUS 7,200,000.00 Allowance for Doubtful Debt 1-1400 7,200,000.00
25 BKM12-6 MAJU ELEX 19,800,000.00 19,800,000.00

TOTAL ………………… 536,300,000.00 262,900,000.00 273,400,000.00

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 536,300,000 1-1300 262,900,000
1-1400 7,200,000
2-1500 24,200,000
4-1100 242,000,000

TOTAL 536,300,000 TOTAL 536,300,000

 UD SALOKA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( 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.
2018 1 BKK12-1 Pembagian Gaji November Expense Payable 2-1200 2,500,000 2,500,000
DEC 6 BKK12-2 PT MARGONDA Rp 28,600,000.00 28,600,000
9 BKK12-3 PT SAHABAT JAYA Rp 23,100,000.00 23,100,000
15 BKK12-4 SETORAN PAJAK PPN Payable 2-1400 1,500,000.00 1,500,000
18 BKK12-5 PT MARGONDO Rp 286,000,000.00 286,000,000
23 BKK12-6 FA MAKMUR Rp 17,600,000.00 17,600,000
30 BKK12-7 BANK MANDIRI Bank Mandiri Laon 2-2100 16,000,000.00 19,000,000
Interest Expense 9-1100 3,000,000.00

TOTAL ………………… 355,300,000 23,000,000.00 378,300,000

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
9-1100 3,000,000

TOTAL 362,300,000 TOTAL 378,300,000

 UD SALOKA
INVENTORY CARD
DECEMBER, 2016
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

2018
DEC 1 Saldo 20 16,000,000
6 PENJUALAN 9 16,000,000 144,000,000 11 16,000,000
7 RETUR PENJUALAN -2 16,000,000 -32,000,000 13 16,000,000
10 PEMBELIAN 11 16,000,000 176,000,000 24 16,000,000
11 RETUR PEMBELIAN -1 16,000,000 -16,000,000 23 16,000,000
13 PENJUALAN 5 16,000,000 80,000,000 18 16,000,000
18 PENJUALAN 6 16,000,000 96,000,000 12 16,000,000
22 PEMBELIAN 12 16,200,000 194,400,000 12 16,000,000
12 16,200,000
27 PENJUALAN 12 16,000,000 192,000,000 9 16,200,000
3 16,200,000 48,600,000
29 PEMBELIAN 12 16,400,000.00 196,800,000 9 16,200,000
12 16,400,000
551,200,000 528,600,000
 UD SALOKA
INVENTORY CARD
DECEMBER, 2016
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
2018

DEC 1 Saldo 16 12,500,000

6 PENJUALA 7 12,500,000 87,500,000 9 12,500,000

7 RETUR PENJUALAN -1 12,500,000 -12,500,000 10 12,500,000

10 PEMBELIAN 10 12,500,000 125,000,000 20 12,500,000

11 RETUR PEMBELIAN -2 12,500,000 -25,000,000 18 12,500,000

13 KN01 PENJULAN 8 12,500,000 100,000,000 10 12,500,000

18 PNJUALAN 4 12,500,000 50,000,000 6 12,500,000

22 PEMBELIAN 15 12,600,000 189,000,000 6 12,500,000

15 12,600,000

27 PNJUALAN 6 12,500,000 75,000,000 11 12,600,000

4 12,600,000 50,400,000

29 PEMBELIAN 11 12,400,000 136,400,000 11 12,600,000

11 12,400,000

425,400,000 350,400,000
UD SALOKA
NVENTORY CARD
DECEMBER, 2016

METODE : FIFO
BALANCE
TOTAL

320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
288,000,000
192,000,000
192,000,000
194,400,000
145,800,000

145,800,000
196,800,000
342,600,000
UD SALOKA
NVENTORY CARD
DECEMBER, 2016

METODE : FIFO
BALANCE
TOTAL

200,000,000

112,500,000

125,000,000

250,000,000

225,000,000

125,000,000

75,000,000

75,000,000

189,000,000

138,600,000

138,600,000

136,400,000

275,000,000
 UD SALOKA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 V12-1 pembuatan brosur Advertising Expenses 6-1000 675,000 675,000
DEC 4 V12-2 listrik dan telp(nov) Expense Payable 2-1200 975,000 975,000
9 V12-3 Perlengkapan Toko Store Supplies 1-1600 900,000 900,000
26 V12-4 Perbaikan atap Other Operating Expense 6-1800 500,000 500,000

TOTAL ……………………………. 3,050,000 3,050,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 675,000 1-1200 3,050,000
2-1200 975,000
1-1600 900,000
6-1800 500,000

TOTAL 3,050,000 TOTAL 3,050,000

 UD SALOKA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance 34,100,000

3 Received 180,400,000 (146,300,000)

18 Sales 188,100,000 41,800,000

41,800,000

41,800,000

41,800,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 28,600,000

6 Sales 1 286,000,000 314,600,000

7 Sales Return 1 55,000,000 259,600,000

12 Received 1 180,400,000 79,200,000

14 Received 1 28,600,000 50,600,000

50,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Blance v 19,800,000

25 Received 1 19,800,000

27 Sales 1 467,500,000 467,500,000

467,500,000
 UD SALOKA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 23,100,000

9 Payment 1 23,100,000

22 Purchase 1 421,740,000 421,740,000

421,740,000

421,740,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 17,600,000

23 Payment 1 17,600,000

29 Putrchase 1 366,520,000 366,520,000

366,520,000

366,520,000

366,520,000
 UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 42,770,000

31 Receipt journal Rp 536,300,000 Rp 579,070,000
31 Payment journal Rp 378,300,000 Rp 200,770,000
Rp 200,770,000
Rp 200,770,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Petty cash recpt Rp 3,050,000 Rp 6,750,000
Rp 6,750,000
Rp 6,750,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000
31 Sales journal Rp 941,600,000 Rp 1,027,400,000
31 General journal Rp 55,000,000 Rp 972,400,000
31 Receipt journal Rp 262,900,000 Rp 709,500,000
Rp 709,500,000
Rp 709,500,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 Receipt journal Rp 7,200,000 Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
 UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000
31 Purchase journal Rp 1,017,600,000 Rp 1,537,600,000
31 General journal Rp 44,500,000 Rp 964,500,000 Rp 617,600,000
Rp 617,600,000
Rp 617,600,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Petty cash recpt Rp 900,000 Rp 10,700,000
Rp 10,700,000
Rp 10,700,000

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 SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

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
31 Receipt Journal
31 Payment Journal
31 Sales Journal
31 Purchases Journal
31 General Journal
31 AJP
31 Closing Journal

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 Purchase journal Rp 1,119,320,000 Rp 1,188,620,000
31 General journal Rp 45,100,000 Rp 1,143,520,000
31Payment journal Rp 355,300,000 Rp 788,220,000
Rp 788,220,000
Rp 788,220,000
 UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Payment journal Rp 2,500,000
31 Petty cash recpt Rp 975,000

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
31 payment journal Rp 1,500,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 sales journal Rp 85,600,000
31 General journal Rp 5,000,000
31 Receipt journal Rp 24,200,000

UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : PPN Income No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -
31 Purchase journal Rp 101,720,000
31 General journal Rp 4,100,000

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 SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 Sales journal Rp 856,000,000
31 Receipt journal Rp 242,000,000
NAMA : Sales Return No.: 4-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 General journal Rp 50,000,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
31General journal Rp 923,500,000 Rp 44,500,000

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000

UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
31 Petty Cash Recept Rp 675,000
NAMA : Telephone& Electricity Expenses 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 SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

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 SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000
31 Petty cash recpt Rp 500,000

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
31 Payment journal Rp 3,000,000

NAMA : Bank Service Charge No.: 9-1200

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

UD SALOKA
BUKU BESAR UMUM
Bulan DESEMBER 2018

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 1,017,600,000 2-1100 1,119,320,000 v
v 2-1600 101,720,000

TOTAL 1,119,320,000 TOTAL 1,119,320,000

RECAPITULATION SALES JOURNAL

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

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

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 5-1100 923,500,000 1-1500 964,500,000 v
v 4-1200 50,000,000 1-1300 55,000,000 v
v 2-1500 5,000,000 2-1600 4,100,000 v
v 2-1100 45,100,000 5-1100 44,500,000
1-1500 44,500,000

TOTAL 1,068,100,000 TOTAL 1,068,100,000

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1100 536,300,000 1-1300 262,900,000 v
1-1400 7,200,000 v
2-1500 24,200,000 v
4-1100 242,000,000 v

TOTAL 536,300,000 TOTAL 536,300,000

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 2-1100 355,300,000 1-1100 378,300,000 v
v 2-1200 2,500,000
v 2-1400 1,500,000
v 9-1100 3,000,000 -
v - -
-
 -

-
TOTAL 362,300,000 TOTAL 378,300,000

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 6-1000 675,000 1-1200 3,050,000 v
v 2-1200 975,000
v 1-1600 900,000
v 6-1800 500,000
v 0 -

TOTAL 3,050,000 TOTAL 3,050,000

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

NO CUSTOMER BALANCE

1 JB ELEX 41,800,000
2 DIGITAL ELEX 50,600,000
3 MAJU ELEX 467,500,000
4 PANEN ELEX 3,300,000
Total ……………… 563,200,000

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

NO SUPPLIER BALANCE

1 PT SAHABAT JAYA 421,740,000

2 Fa MAKMUR 366,520,000
PT MARGONDO
Total ……………… 788,260,000

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

KODE PRODUCT BALANCE

1 HP Pavilion 14 342,600,000
2 DELL Inspiron 15 275,000,000
Total ……………… 617,600,000
 UD SALOKA
TRIAL BALANCE, PER 31 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 Expense 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 SALOKA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

2018 1
Des
N

DEBET CREDIT
 UD SALOKA
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 SALOKA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET
-
NERACA
KREDIT

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

DATE DESCRIPTION REFF DEBIT CREDIT

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

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
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
Jumlah ........................ Rp 1,279,900,000 Rp 1,279,900,000