UD BUANA

PURCHASE JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

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

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT PURCHASE CASH IN
NO ACC VAT IN
PAYABLE ACCOUNT TOTAL DISCOUNT BANK
NO

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2020
(In Rupiah) Page 1
DEBIT CREDIT
EVIDENSE OTHERS
DATE DESCRIPTION REF CASH IN VAT SALES ACCOUNT
NO ACC
BANK OUTCOME DISCOUNT RECEIVABLE ACCOUNT TOTAL
NO

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
PETTY CASH
DECEMBER, 2020
( In Rupiah ) Page 01

DEBIT CREDIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNT ACC NO TOTAL PETTY CASH

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DES 01 BALANCE 20 16.000.000 320.000.000
 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DES 01 BALANCE 16 12.500.000 200.000.000
 UD. BUANA
NERACA LAJUR
31 'December 2020
(In Rupiah)
NERACA SALDO PENYESUAIAN NSD RUGI LABA NERACA
KODE NAMA AKUN
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
Allowance for Doubtful
1-1400 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 VAT Payable
2-1500 VAT Outcome
2-1600 VAT Income
2 2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost Of Goods Sold
5-1200 Freight Paid

5-1300 Purchase Discount

6-1000 Advertising Expense

Telephone &
6-1100
Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries
Other Operating
6-1800
Expense
8-1100 Interest Revenue
8-1200 Other Revenue
9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

TOTAL
EARNING AFTER TAX
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2020
(In Rupiah)

ASSETS LIABILITIES
CURRENT ASSETS CURRENT LIABILITIES

TOTAL CURRENT LIABILITIES .....

LONGTERM LIABILITIES
TOTAL CURRENT ASSETS .....
TOTAL LONGTERM LIABILITIES .....
FIXED ASSETS TOTAL LIABILITIES .....

EXUITY
TOTAL FIXED ASSETS .....
TOTAL EQUITY .....
TOTAL ASSETS ..... TOTAL PASIVA .....