UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2020

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
1-1910 PPN Income
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,250,000
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
2-2100 Bank Mandiri 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 16,250,000
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 1,279,650,000 Rp 1,279,650,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN Income FREIGHT IN
INVENTORY PAYABLE

2020 10 F05 PT Margonda Rp 301,000,000 Rp 30,100,000 Rp 331,100,000

DEC 22 A17 PT Sahabat Jaya Rp 399,600,000 Rp 39,960,000 Rp 439,560,000
29 G11 Fa. Makmur Rp 333,200,000 Rp 33,320,000 Rp 366,520,000

TOTAL……………. Rp 1,033,800,000 Rp 103,380,000 Rp 1,137,180,000

ACCOUNT NUMBER …………… (1-1500) (1-1910) (2-1100)

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,033,800,000 2-1100 1,137,180,000
1-1910 103,380,000

TOTAL 1,137,180,000 TOTAL 1,137,180,000

 UD BUANA
SALES JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2020 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

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

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

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

 UD BUANA
GENERAL JOURNAL
DECEMBER 2020
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2020 6 F12-1 Cost of Good 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 Invebtory 1-1500 Rp 44,500,000
Cost of Good Sold 5-1100 Rp 44,500,000

11 NK-1 Account Payable 2-1100 Rp 45,100,000

Merchandise Inventory 1-1500 Rp 41,000,000
PPN Income 1-1910 Rp 4,100,000

13 KN01 Cost of Good Sold 5-1100 Rp 212,000,000

Merchandise Inventory 1-1500 Rp 212,000,000

18 F12-2 Cost of Good Sold 5-1100 Rp 146,000,000

Merchandise Inventory 1-1500 Rp 146,000,000

27 F12-3 Cost of Good Sold 5-1100 Rp 367,409,937.88

Merchandise Inventory 1-1500 Rp 367,409,937.88

TOTAL ……………………. Rp 1,101,509,937.88 Rp 1,101,509,937.88

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 44,500,000 1-1300 Rp 55,000,000
2-1500 Rp 5,000,000 1-1500 Rp 997,909,937.88
4-1200 Rp 50,000,000 1-1910 Rp 4,100,000
5-1100 Rp 956,909,937.88 5-1100 Rp 44,500,000.0
2-1100 Rp 45,100,000

TOTAL Rp 1,101,509,937.88 TOTAL Rp 1,101,509,937.88

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2020
( 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

2020 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
13 KN01 Penjualan Tunai Rp 266,200,000 Sales 4-1100 Rp 242,000,000
PPN Outcome 2-1500 Rp 24,200,000
14 BKM12-3 Digital Elex Rp 28,600,000 Rp 28,600,000
Penerimaan piutang yang telah
20 BKM12-4 Rp 7,200,000 Allowance for Doubtfull Debt 1-1400 Rp 7,200,000
dihapus
25 BKM12-5 Maju Elex Rp 19,800,000 Rp 19,800,000

Rp 320,700,000

TOTAL ………………… Rp 586,900,000 Rp 313,500,000 Rp 273,400,000

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 586,900,000 1-1300 313,500,000
1-1400 7,200,000
2-1500 24,200,000
4-1100 242,000,000

TOTAL Rp 586,900,000 TOTAL Rp 586,900,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2020
( 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.
2020 1 BKK12-1 Pembayaran gaji karyawan Expense Payable 2-1200 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 Rp 23,100,000 Rp 23,100,000
15 BKK12-4 Setoran pajak 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 Pembayaran cicilan Bank Mandiri loan 2-2100 Rp 16,000,000 Rp 19,000,000
Interest Expense 9-1100 Rp 3,000,000

Rp 355,300,000

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

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
2-1200 Rp 2,500,000
2-1400 Rp 1,500,000
2-2100 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, 2020
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2020 2 V12-1 Pembuatan brosur Advertising Expenese 6-1000 Rp 675,000 Rp 675,000
DEC 4 V12-2 Rekening listrik dan telp bulan Expense Payable 2-1200 Rp 975,000 Rp 975,000
9 V12-3 Perlengkapan toko Store Supplies 1-1600 Rp 900,000 Rp 900,000
26 V12-4 Perbaikan atap toko Other Operating Expense 6-1800 Rp 500,000 Rp 500,000

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

ACCOUNT NUMBER (1-1200)

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

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

 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE

EVIDEN IN OUT BALANCE

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

2020 1 Balance 20 Rp 16,000,000 Rp 320,000,000

DEC 6 F12-1 Sales 9 Rp 16,000,000 Rp 144,000,000 11 Rp 16,000,000 Rp 176,000,000
7 NK12-1 Sales Retur -2 Rp 16,000,000 Rp 32,000,000 13 Rp 16,000,000 Rp 208,000,000
10 F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 24 Rp 16,000,000 Rp 384,000,000
11 NK-1 Purchase Retur -1 Rp 16,000,000 Rp 16,000,000 23 Rp 16,000,000 Rp 368,000,000
13 KN01 Sales 7 Rp 16,000,000 Rp 112,000,000 16 Rp 16,000,000 Rp 256,000,000
18 F12-2 Sales 6 Rp 16,000,000 Rp 96,000,000 10 Rp 16,000,000 Rp 160,000,000
22 A17 Purchase 13 Rp 16,200,000 Rp 210,600,000 23 Rp 16,113,043.48 Rp 370,600,000
27 F12-3 Sales 15 Rp 16,113,043.48 Rp 241,695,652.17 8 Rp 16,113,043.48 Rp 128,904,347.84
29 G11 Purchase 12 Rp 16,400,000 Rp 196,800,000 20 Rp 16,285,217.39 Rp 325,704,347.84

Rp 625,695,652.17

Rp 2,697,208,695.68

Rp 1,001,409,937.89
 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2020 1 Balance 16 Rp 12,500,000 Rp 200,000,000

DEC 6 F12-1 Sales 7 Rp 12,500,000 Rp 87,500,000 9 Rp 12,500,000 Rp 112,500,000

7 NK12-1 Sales Retur -1 Rp 12,500,000 Rp 12,500,000 10 Rp 12,500,000 Rp 125,000,000

10 F05 Purchase 10 Rp 12,500,000 Rp 125,000,000 20 Rp 12,500,000 Rp 250,000,000

11 NK-1 Purchase Retur -2 Rp 12,500,000 Rp 25,000,000 18 Rp 12,500,000 Rp 225,000,000

13 KN01 Sales 8 Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000 Rp 125,000,000

18 F12-2 Sales 4 Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000 Rp 75,000,000

22 A17 Purchase 15 Rp 12,600,000 Rp 189,000,000 21 Rp 12,571,428.57 Rp 264,000,000

27 F12-3 Sales 10 Rp 12,571,428.57 Rp 125,714,285.71 11 Rp 12,571,428.57 Rp 138,285,714.29

29 G11 Purchase 11 Rp 12,400,000 Rp 136,400,000 22 Rp 12,485,714.29 Rp 274,685,714.29

Rp 375,714,285.71 Rp 1,789,471,428.57
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2020
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2020 Balance Rp 34,100,000

DEC 3 Cash Receipt CRJ Rp 34,100,000 Rp -

18 Sales SJ Rp 188,100,000 Rp 188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2020 Balance Rp 28,600,000

DEC 6 Sales SJ Rp 286,000,000 Rp 314,600,000

6 Sales Retur GJ Rp 55,000,000 Rp 259,600,000

12 Cash Receipt CRJ Rp 231,000,000 Rp 28,600,000

14 Cash Receipt CRJ Rp 28,600,000 Rp -

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2020 Balance Rp 19,800,000

DEC 25 Cash Receipt CRJ Rp 19,800,000 Rp -

27 Sales SJ 467,500,000 Rp 467,500,000

Nama : PANEN ELEX Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2020 Balance 3,300,000
DEC
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2020
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2020 Balance Rp 23,100,000

DEC 9 Cash Payment CPJ Rp 23,100,000 Rp -

22 Purchase PJ Rp 439,560,000 Rp 439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 Balance Rp 17,600,000
DEC 23 Cash Payment CPJ Rp 17,600,000 Rp -

29 Purcahse PJ Rp 366,520,000 Rp 366,520,000

Nama : PT MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2016 Balance Rp 28,600,000
DEC 6 Cash payment CPJ Rp 28,600,000 Rp -
10 Purchase PJ Rp 331,100,000 Rp 331,100,000
11 Purcase retur GJ Rp 45,100,000 Rp 286,000,000
18 Cash payment CPJ Rp 286,000,000 Rp -
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1 JB ELEX 188,100,000
2 DIGITAL ELEX -
3 MAJU ELEX 467,500,000
4 PANEN ELEX 3,300,000
Total ……………… 658,900,000

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

NO SUPPLIER BALANCE

1 PT SAHABAT JAYA 439,560,000

2 Fa. MAKMUR 366,520,000

Total ……………… 806,080,000

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

KODE PRODUCT BALANCE

1 HP Pavilion 14 325,704,347.84
2 DELL Inspiron 15 274,685,714.29
Total ……………… 600,390,062.13
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 42,770,000

31 Cash Receipt Jurnal Rp 586,900,000 Rp 629,670,000
31 Cash Payment Jurnal Rp 378,300,000 Rp 251,370,000
31 Penyesuaian Rp 5,070,000 Rp 256,440,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Petty Cash Rp 3,050,000 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 Jurnal Rp 941,600,000 Rp 1,027,400,000
31 General jurnal Rp 55,000,000 Rp 972,400,000
31 Cash Receipt Rp 313,500,000 Rp 658,900,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 Cash Receipt CRJ Rp 7,200,000 Rp 19,000,000
31 Penyesuaian Adj Rp 13,945,000 Rp 32,945,000
 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
31 Purchase jurnal Rp 1,033,800,000 Rp 1,553,800,000
31 General Jurnal Rp 44,500,000 Rp 1,598,300,000
31 General Jurnal Rp 997,909,937.88 Rp 600,390,062.12

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Petty Cash Rp 900,000 Rp 10,700,000
31 Penyesuaian Rp 5,850,000 Rp 4,850,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000
31 Penyesuaian Rp 1,250,000 Rp 14,050,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000
31 Penyesuaian Rp 2,500,000 Rp 18,800,000
 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
31 Penyesuaian Rp 15,000,000 Rp -

NAMA : PPN Income No.: 1-1910

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Purchase Jurnal Rp 103,380,000 103,380,000
31 General Jurnal Rp 4,100,000 Rp 99,280,000
31 Penyesuaian Rp 99,280,000 Rp -

NAMA : Equitment At Cost No.: 1-2100

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

NAMA : Equipment Acumm Dep No.: 1-2110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,250,000
31 Penyesuaian Rp 1,250,000 Rp 17,500,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Account Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 Purchase Jurnal Rp 1,137,180,000 Rp 1,206,480,000
31 Cash Payment Rp 355,300,000 Rp 851,180,000
31 General Jurnal Rp 45,100,000 Rp 806,080,000

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
31 Cash Payment Rp 2,500,000 Rp 1,400,000
31 Petty Cash Rp 975,000 Rp 425,000
31 Penyesuaian Rp 5,700,000 Rp 6,125,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -
31 Penyesuaian Rp 863,107 Rp 863,107

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
31 Cash Payment Rp 1,500,000 Rp -
31 Penyesuaian Rp 5,520,000 Rp 5,520,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Sales Jurnal Rp 85,600,000 Rp 85,600,000
31 General Jurnal Rp 5,000,000 Rp 80,600,000
31 Cash Receipt Rp 24,200,000 Rp 104,800,000
31 Penyesuaian Rp 104,800,000 Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000
31 Cash Payment Rp 16,000,000 Rp 285,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000
31 Closing Rp 128,346,955 Rp 494,846,955
32 Closing Rp 25,400,000 Rp 469,446,955

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
31 Closing Rp 25,400,000 Rp -

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 Sales jurnal Rp 856,000,000 Rp 1,359,300,000
31 Cash Receipt Rp 242,000,000 Rp 1,601,300,000
31 Closing Rp 1,601,300,000 Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 General Jurnal Rp 50,000,000 Rp 50,000,000
31 Closing Rp 50,000,000 Rp -

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
31 General Jurnal Rp 956,909,937.88 Rp 1,271,009,937.88
31 General Jurnal Rp 44,500,000 Rp 1,226,509,937.88
31 Closing Rp 1,226,509,938 Rp -

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Closing Rp 8,800,000 Rp -

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
31 Petty Cash Rp 675,000 Rp 4,875,000
31 Closing Rp 4,875,000 Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000
31 Penyesuaian Rp 2,200,000 Rp 10,900,000
31 Closing Rp 10,900,000 Rp -

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000
31 Penyesuaian Rp 5,850,000 Rp 10,600,000
31 Closing Rp 10,600,000 Rp -

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000
31 Penyesuaian Rp 13,945,000 Rp 29,045,000
31 Closing Rp 29,045,000 Rp -

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,250,000
31 Penyesuaian Rp 1,250,000 Rp 17,500,000
31 Closing Rp 17,500,000 Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
31 Penyesuaian Rp 1,250,000 Rp 15,550,000
31 Closing Rp 15,550,000 Rp -

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
31 Penyesuaian Rp 2,500,000 Rp 25,800,000
31 Closing Rp 25,800,000 Rp -

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000
31 Penyesuaian Rp 3,500,000 Rp 39,800,000
31 Closing Rp 39,800,000 Rp -

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000
31 Petty Cash Rp 500,000 Rp 9,800,000
31 Closing Rp 9,800,000 Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000
31 Penyesuaian Rp 5,320,000 Rp 11,420,000
31 Closing Rp 11,420,000 Rp -

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000
31 Cash Payment Rp 3,000,000 Rp 12,480,000
31 Closing Rp 12,480,000 Rp -

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000
31 Penyesuaian Rp 250,000 Rp 6,850,000
31 Closing Rp 6,850,000 Rp -

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Penyesuaian Rp 15,863,107 Rp 15,863,107
31 Closing Rp 15,863,107 Rp 0
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 1,033,800,000 2-1100 1,137,180,000 v
v 1-1910 103,380,000

TOTAL 1,137,180,000 TOTAL 1,137,180,000

RECAPITULATION SALES JOURNAL

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

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

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 44,500,000 1-1500 997,909,937.88 v
v 2-1500 5,000,000 1-1300 55,000,000 v
v 4-1200 50,000,000 1-1910 4,100,000 v
v 5-1100 956,909,937.88 5-1100 44,500,000
2-1100 45,100,000

TOTAL 1,101,509,937.88 TOTAL 1,101,509,937.88

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1100 586,900,000 1-1300 313,500,000 v
1-1400 7,200,000 v
2-1500 24,200,000 v
4-1100 242,000,000 v

TOTAL 586,900,000 TOTAL 586,900,000

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 2-2100 16,000,000 -
v 9-1100 3,000,000
-
-
 -
TOTAL 378,300,000 TOTAL 378,300,000

RECAPITULATION PETTY CASH

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

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

 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 251,370,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 600,390,062.12
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-1910 PPN Income Rp 99,280,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,250,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-2100 Bank Mandiri 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 1,601,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,226,509,937.88
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
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 16,250,000
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 9,800,000
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 -
Rp 3,205,455,000 Rp 3,205,455,000

Rp -
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2020

TGL NAMA AKUN REF DEBET CREDIT

2020 31 Cash In Bank 1-1100 Rp 5,070,000
Des Bank Service Charge 9-1200 Rp 250,000
Interest Revenue 8-1100 Rp 5,320,000

31 Store Supplies Expense 6-1200 Rp 5,850,000

Store Supplies 1-1600 Rp 5,850,000
Rent Expense 6-1600 Rp 2,500,000
Prepaid Rent 1-1800 Rp 2,500,000
Insurance Expense 6-1500 Rp 1,250,000
Prepaid Insurance 1-1700 Rp 1,250,000
Bad Debt Expense 6-1300 Rp 13,945,000
Allowance for Doubtfull Debt 1-1400 Rp 13,945,000

31 Depreciation Expense 6-1400 Rp 1,250,000

Equipment accum Dep 1-2110 Rp 1,250,000
Wages & Salaries Expense 6-1700 Rp 3,500,000
Expense Payable 2-1200 Rp 3,500,000
Telp & Electricity Expense 6-1100 Rp 2,200,000
Expense Payable 2-1200 Rp 2,200,000

31 PPN Outcome 2-1500 Rp 104,800,000

PPN Income 1-1910 Rp 99,280,000
PPN Payable 2-1400 Rp 5,520,000
Income Tax Expense 9-1300 Rp 15,863,107
Prepaid Tax 1-1900 Rp 15,000,000
Income Tax Payable 2-1300 Rp 863,107

Rp 156,478,107 Rp 156,478,107
 UD. BUANA
NERACA LAJUR
Desember 2020

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 Rp 251,370,000 5,070,000 256,440,000 256,440,000
1-1200 Petty Cash Rp 6,750,000 6,750,000 6,750,000
1-1300 Accounts Receivable Rp 658,900,000 658,900,000 658,900,000
1-1400 Allowance for Doubtful
Debt Rp 19,000,000 13,945,000 32,945,000
32,945,000
1-1500 Merchandise Inventory Rp 600,390,062.12 600,390,062 600,390,062
1-1600 Store Supplies Rp 10,700,000 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance Rp 15,300,000 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent Rp 21,300,000 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax Rp 15,000,000 15,000,000 - -
1-1910 PPN Income Rp 99,280,000 99,280,000 -
1-2100 Equipment at Cost Rp 63,300,000 63,300,000 63,300,000
1-2110 Equipment Accum Dep Rp 16,250,000 1,250,000 17,500,000 17,500,000
2-1100 Accounts Payable Rp 806,080,000 806,080,000 806,080,000
2-1200 Expense Payable Rp 425,000 5,700,000 6,125,000 6,125,000
2-1300 Income Tax Payable - 863,107 863,107 863,107
2-1400 PPN Payable Rp - 5,520,000 5,520,000 5,520,000
2-1500 PPN Outcome Rp 104,800,000 104,800,000 -
2-2100 Bank Mandiri Loan Rp 285,000,000 285,000,000 285,000,000
3-1100 Raka Capital Rp 366,500,000 366,500,000 366,500,000
3-1200 Raka, Drawing Rp 25,400,000 25,400,000 25,400,000 1,648,880,062
4-1100 Sales Rp 1,601,300,000 1,601,300,000 1,601,300,000
4-1200 Sales Return Rp 50,000,000 50,000,000 50,000,000
5-1100 Cost of goods Sold Rp 1,226,509,937.88 1,226,509,937.88 1,226,509,937.88
5-1200 Freight Paid Rp 8,800,000 8,800,000 8,800,000
6-1000 Advertising Expenses Rp 4,875,000 4,875,000 4,875,000
6-1100 Telephone & Electricity Rp 8,700,000 2,200,000 10,900,000 10,900,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 5,850,000 10,600,000 10,600,000
6-1300 Bad Debt Expense Rp 15,100,000 13,945,000 29,045,000 29,045,000
6-1400 Depreciation Expense Rp 16,250,000 1,250,000 17,500,000 17,500,000
6-1500 Insurance Expense Rp 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 Rent Expense Rp 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 Wages & Salaries Expense Rp 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 Other Operating Expense Rp 9,800,000 9,800,000 9,800,000
8-1100 Interest Revenue Rp 6,100,000 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense Rp 12,480,000 12,480,000 12,480,000
9-1200 Bank Service Charge Rp 6,600,000 250,000 6,850,000 6,850,000
9-1300 Income Tax Expense Rp - 15,863,107 15,863,107 15,863,107
3,205,455,000 3,205,455,000 156,478,107 156,478,107.00 3,133,253,107 3,133,253,107 1,484,373,045 1,612,720,000 1,648,880,062 1,520,533,107
128,346,955 128,346,955
1,612,720,000 1,612,720,000 1,648,880,062 1,648,880,062
-

0,5x22%x
1,520,533,107
128,346,955
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2020
ASSET LIABILITIES & EQUITIES
Current Assets Current Liabilities
Cash In Bank Rp 256,440,000 Account Payable Rp 806,080,000
Petty Cash Rp 6,750,000 Expense Payable Rp 6,125,000
Accounts Receivable Rp 658,900,000 Income Tax Payable Rp 863,107
Allowance for Doubtful Debt -Rp 32,945,000 PPN Payable Rp 5,520,000
Merchandise Inventory Rp 600,390,062 PPN Outcome -
Store Supplies Rp 4,850,000 Amount Rp 818,588,107
Prepaid Insurance Rp 14,050,000
Prepaid Rent Rp 18,800,000 Long Term Debts
PPN Income - Bank Mandiri Loan Rp 285,000,000
Amount Rp 1,527,235,062
Total Liabilities Rp 1,103,588,107
Non Current Assets
Equipment at Cost Rp 63,300,000 Equities
Equipment Accum Dep -Rp 17,500,000 Raka Capital Rp 469,446,955
Amount Rp 45,800,000

Total Assets Rp 1,573,035,062 Total Liabilities & Equities Rp 1,573,035,062

 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2020
Balance at 1 December 2020 Rp 366,500,000

Net Income Rp 128,346,955

Drawing -Rp 25,400,000
Balance at 31 December 2020 Rp 469,446,955
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2020
Sales of Merchandise Rp 1,601,300,000
Sales Return -Rp 50,000,000

Net Sales Rp 1,551,300,000

Cost of Good Sold Rp 1,226,509,937.88
Freight Paid Rp 8,800,000
Total Cost of Good Sold Rp 1,235,309,938
Gross Profit Rp 315,990,062
Operating Expense
Advertising Expense Rp 4,875,000
Telp & Electricity Expense Rp 10,900,000
Store Supplies Expense Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,500,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Expense Rp 39,800,000
Other Operating Expense Rp 9,800,000
Total Operating Expense 163,870,000
Operating Profit Rp 152,120,062.12

Other Income
Interest Revenue 11,420,000

Other Expense
Interest Expense Rp 12,480,000
Bank Servive Charge Rp 6,850,000
Total Other Income/Expense -Rp 7,910,000
Earning Before Tax Rp 144,210,062
Income Tax Expense (0,5 x 22% x Rp 144.210.062,12) Rp 15,863,107
Earning After Tax 128,346,955
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2020
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASIONAL
Penerimaan
1. Penerimaan Piutang Rp 320,700,000
2. Penjualan Tunai Rp 266,200,000
Rp 586,900,000
Pengeluaran
1. Hutang dagang (Account Payable) Rp 355,300,000
2. Hutang Biaya (Expense Payable) Rp 2,500,000
3. Hutang PPN (PPN Payable) Rp 1,500,000 Rp 359,300,000
Jumlah Kas Dari Aktivitas Operasional Rp 227,600,000

ARUS KAS DARI AKTIVITAS INVESTASI

Penerimaan

Pengeluaraan

ARUS KAS DARI AKTIVITAS PENDANAAN

Penerimaan
1. Pendapatan Bunga (Interest Expense) Rp 5,070,000
Pengeluaran
1. Angsuran Bank (Bank Mandiri Loan) Rp 16,000,000
2. Beban Bunga (Interest Expense) Rp 3,000,000
Jumlah kas dari aktivitas pendanaan -Rp 13,930,000
Jumlah kas pada akhir periode Rp 213,670,000
Kas pada awal periode Rp 42,770,000
Kas setara kas pada akhir periode Rp 256,440,000
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2020

DATE DESCRIPTION REFF DEBIT CREDIT

2020 31 Sales of Merchandise 4-1100 Rp 1,601,300,000
DES Interest Revenue 8-1100 Rp 11,420,000
Income Summary 3-1300 Rp 1,612,720,000

31 Income Summary 3-1300 Rp 1,484,373,045

Sales Return 4-1200 Rp 50,000,000
Cost of Good Sold 5-1100 Rp 1,226,509,938
Freight Paid 5-1200 Rp 8,800,000
Advertising Expense 6-1000 Rp 4,875,000
Telp & Electricity Expense 6-1100 Rp 10,900,000
Store Supplies Expense 6-1200 Rp 10,600,000
Bad Debt Expense 6-1300 Rp 29,045,000
Depreciation Expense 6-1400 Rp 17,500,000
Insurance Expense 6-1500 Rp 15,550,000
Rent Expense 6-1600 Rp 25,800,000
Wages & Salaries Expense 6-1700 Rp 39,800,000
Other Operating Expense 6-1800 Rp 9,800,000
Interest Expense 9-1100 Rp 12,480,000
Bank Servive Charge 9-1200 Rp 6,850,000
Income Tax Expense 9-1300 Rp 15,863,107

31 Income Summary 3-1300 Rp 128,346,955

Raka Capital 3-1100 Rp 128,346,955

31 Raka Capital 3-1100 Rp 25,400,000

Raka Drawing 3-1200 Rp 25,400,000

Rp 3,250,840,000 Rp 3,250,840,000
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2020

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 256,440,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 32,945,000
1-1500 Merchandise Inventory Rp 600,390,062
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax -
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,500,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 6,125,000
2-1300 Income Tax Payable Rp 863,107
2-1400 PPN Payable Rp 5,520,000
2-1500 PPN Outcome -
2-1600 PPN Income -
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 469,446,955

Jumlah ........................ Rp 1,623,480,062 Rp 1,623,480,062