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Ud. Buana Trial Balance, Per 1 Desember 2022 Kode Nama Akun Debet Kredit
Ud. Buana Trial Balance, Per 1 Desember 2022 Kode Nama Akun Debet Kredit
BUANA
TRIAL BALANCE, PER 1 DESEMBER 2022
2021
DEC
TOTAL…………….
ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100
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 COST OF GOOD SALES OF MERCHANDISE
VAT-OUT
RECEIVABLE SOLD MERCHANDISE INVENTORY
2021
DEC
TOTAL ……………
ACCOUNT NUMBER……………. 1-1300 5-1100 4-1100 2-1500 1-1500
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
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
2021
DEC
TOTAL …………………
ACCOUNT NUMBER…………………. 1-1100 1-1300
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 …………………
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
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 1-1200
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 : AVERAGE
2021
DEC 1 Saldo 20 16,000,000 320,000,000
UD BUANA
INVENTORY CARD
DECEMBER, 2021
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
2021
-
UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Balance
Date Description Ref Debit Credit
Debit Credit
2021
Balance
Date Description Ref Debit Credit
Debit Credit
2021
NO CUSTOMER BALANCE
1 JB ELEX
2 DIGITAL ELEX
3 MAJU ELEX
4 PANEN ELEX
Total ………………
UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)
NO SUPPLIER BALANCE
1 PT SAHABAT JAYA
2 Fa. MAKMUR
PT MARGONDA
Total ………………
UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)
1 HP Pavilion 14
2 DELL Inspiron 15
Total ………………
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021
Des
TOTAL
UD. BUANA
NERACA LAJUR
Desember 2021
4-1100 Sales Rp - Rp -
- -
UD BUANA
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2016
Account Balance Sheet Change SOURCE
Account Name USED FUND
Number 1 Des' 2016 31 Des' 2016 Increase Decrease FUND
1-1100 Cash in Bank 242,770,000 - (242,770,000)
1-1200 Petty Cash 9,800,000 - - 3,050,000
1-1300 Accounts Receivable 86,580,000 - (86,580,000)
1-1400 Allowance for Doubtful Debt 11,800,000 - (11,800,000)
1-1500 Merchandise Inventory 520,000,000 - (520,000,000)
1-1600 Store Supplies 9,800,000 - - 4,950,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000
1-1900 Prepaid Tax 15,000,000 - - 7,756,500
1-2100 Equipment at Cost 63,300,000 - (63,300,000) -
1-2110 Equipment Accum Dep 16,650,000 - (16,650,000) -
2-1100 Accounts Payable 69,930,000 - (69,930,000) -
2-1200 Expense Payable 3,900,000 - (3,900,000) -
2-1300 Income Tax Payable - - - -
2-1400 PPN Payable 1,500,000 - (1,500,000) -
2-1500 PPN Outcome - - - -
2-1600 PPN Income - - - -
2-2100 Bank Permata Loan 301,000,000 - - 16,000,000
3-1100 Raka Capital 366,500,000 - (366,500,000) -
3-1200 Raka, Drawing 25,400,000 - (25,400,000) -
4-1100 Sales 703,300,000 - (703,300,000) -
4-1200 Sales Return 8,800,000 - (8,800,000) -
5-1100 Cost of goods Sold 314,100,000 - (314,100,000) -
5-1200 Freight Paid - - - -
6-1000 Advertising Expenses 4,200,000 - (4,200,000) -
6-1100 Telephone & Electricity expenses 8,700,000 - (8,700,000) -
6-1200 Store Supplies Expenses 4,750,000 - (4,750,000) -
6-1300 Bad Debt Expense 15,100,000 - (15,100,000) -
6-1400 Depreciation Expense 16,500,000 - (16,500,000) - -
6-1500 Insurance Expense 14,300,000 - (14,300,000) -
6-1600 Rent Expense 23,300,000 - (23,300,000) -
6-1700 Wages & Salaries 36,300,000 - (36,300,000) -
6-1800 Other Operating Expense 9,300,000 - (9,300,000) -
8-1100 Interest Revenue 6,100,000 - (6,100,000) -
9-1100 Interest Expense 9,480,000 - (9,480,000) -
9-1200 Bank Service Charge 6,600,000 - (6,600,000) -
9-1300 Income Tax Expense - - - -
UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021
Sales
Sales Return
Total Revenue
Cost of goods Sold
Freight Paid
Total Cost of Good Sold
Gross Profit
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Total Operating Expense
Operating Profit
Pengeluaran
1. Hutang dagang ( acount payable)
2. Hutang Biaya ( Expense Payable)
3. Pembayaran setoran pajak (PPn Payable)
Pengeluaran
Pengeluaran
1. Angsuran Bank (bank loans)
2. Beban Bunga (interst expense)
3. Beban Bank ( Bank Charge)
Arus Kas Bersih dari Aktivitas Pembiayaan :
Penambahan Kas Bersih
Saldo kas, 1 Desember 2021
Saldo kas, 31 Desember 2021
UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2021
2022
DES 31 Sales
Interest Revenue
Income Summary
31 Income Summary
Sales Return
Cost of goods Sold
Freight Paid
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Expense
Bank Service Charge
Income Tax Expense
31 Income Summary
Raka Capital
31 Raka Capital
Prive Raka
TOTAL
UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021
Jumlah ........................