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
 RECAPITULATION
PER 1 DESEMBER 2018

RECAPITULATION PURCHASE JOURNAL

DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v
1-1500 - 2-1100 - v
2-1600 -
v

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 - - - -
- -
- -
- -

TOTAL - TOTAL -
 RECAPITULATION CASH PAYMEN
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v - - - - v
v
- -
- -
- - -
v - -
-
v -

RECAPITULATION PETTY CASH

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

v
TOTAL - TOTAL -

v
 UD BUANA
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

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 Debt 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 2018

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 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

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
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 2018

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 2018

NAMA : Sales No.: 4-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
 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 2018

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4.200.000
 Telephone& Electricity
NAMA : 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 BUANA
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 BUANA
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
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 2018

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD. BUANA

TRIAL BALANCE, PER 31 DESEMBER 2018

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