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
PURCHASE JOURNAL (Jurnal Pembelian)
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

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
SALES JOURNAL (Jurnal Penjualan)
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2018
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
GENERAL JOURNAL (Jurnal Umum)
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH RECEIPT JOURNAL (Jurnal Penerimaan Kas)
DECEMBER, 2018
( 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

2018 3 BKM12-1 JB ELEX 34.100.000 34.100.000

DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH PAYMENT JOURNAL (Jurnal Pengeluaran Kas)
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 Pembayaran gaji karyawan Nop Expense payable 2.500.000 2.500.000
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
PETTY CASH (Kas Kecil)
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
INVENTORY CARD
DECEMBER, 2018
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
2018
DEC 1 Saldo 20 16.000.000 320.000.000
 PT SOLOK INDAH
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