PT ABADI SENTOSA

JURNAL UMUM
APRIL 2023

Tanggal Keterangan Ref. Debit Kredit

4/3/2023 Cash In Bank BKM04-1 25,000,000
4/3/2023 Sales Discount BKM04-1 773,196
4/3/2023 Account Receivable BKM04-1 25,773,196

4/7/2023 Account Payable BKK04-1 17,500,000

4/7/2023 Cash In Bank BKK04-1 17,500,000

4/11/2023 Merchandise Inventory SH/04-001 45,000,000

4/11/2023 Account Payable SH/04-001 45,000,000

4/13/2023 Sales Return and Allowance NK04-001 4,500,000

4/13/2023 Account Receivable NK04-001 4,500,000
4/13/2023 Merchandise Inventory NK04-001 2,700,000
4/13/2023 Cost of Goods Sold NK04-001 2,700,000

4/17/2023 Accrued Expense BKK04-2 3,500,000

4/17/2023 Cash In Bank BKK04-2 3,500,000

4/19/2023 Account Receivable AS04-001 150,000,000

4/19/2023 Sales AS04-001 150,000,000
4/19/2023 Cost of Goods Sold AS04-001 90,000,000
4/19/2023 Merchandise Inventory AS04-001 90,000,000

4/21/2023 Mandiri Bank Loan BKK04-3 15,000,000

4/21/2023 Interest Expense BKK04-3 1,500,000
4/21/2023 Cash In Bank BKK04-3 16,500,000

4/24/2023 Account Receivable AS04-002 250,000,000

4/24/2023 Sales AS04-002 250,000,000
4/24/2023 Cost of Goods Sold AS04-002 150,000,000
4/24/2023 Merchandise Inventory AS04-002 150,000,000

4/26/2023 Account Receivable AS04-003 180,000,000

4/26/2023 Sales AS04-003 180,000,000
4/26/2023 Cost of Goods Sold AS04-003 108,000,000
4/26/2023 Merchandise Inventory AS04-003 108,000,000

4/28/2023 Wages and Salaries Expense BKK04-3 75,000,000

4/28/2023 Salary Payable BKK04-3 75,000,000
NO AKUN NAMA AKUN DEBIT KREDIT
1-110 Cash In Bank 550,000,000
1-120 Account Receivable 750,000,000
1-130 Merchandise Inventory 600,000,000
1-140 Office Supplies 75,000,000
1-150 Prepaid Insurance 85,000,000
1-160 Prepaid Rent 135,000,000
1-310 Land 1,620,000,000
1-320 Buildings 1,750,000,000
1-321 Acc. Depreciation-Buildings 250,000,000
1-330 Equipment 670,000,000
1-331 Acc. Depreciation-Equipment 150,000,000
2-110 Account Payable 650,000,000
2-120 Salary Payable 145,000,000
2-130 Accrued Expense 100,000,000
2-210 Mandiri Bank Loan 2,000,000,000
3-110 Stock Capital 2,000,000,000
3-120 Retained Earning 520,000,000
4-110 Sales 2,550,000,000
4-120 Sales Discount 10,200,000
4-130 Sales Return and Allowance 5,100,000
5-110 Cost of Goods Sold 1,530,000,000
6-110 Utilities Expense 23,200,000
6-120 Office Supplies Expense 150,000,000
6-151 Depreciation Expense-Buildings 120,000,000
6-152 Depreciation Expense-Equipment 35,000,000
6-160 Insurance Expense 18,000,000
6-170 Rent Expense 80,000,000
6-180 Wages and Salaries Expense 130,000,000
6-190 Advertising Expense 40,000,000
6-200 Other Operating Expense 12,000,000
6-210 Miscellaneous Expense 14,500,000
8-110 Interest Income 15,000,000
8-120 Devidend Income 45,000,000
8-130 Gain (Loss) on Sale of Stock 65,000,000
9-110 Interest Expense 60,000,000
9-120 Bank Service Charge 15,000,000
9-130 Late Fees Expense 12,000,000

TOTAL 8,490,000,000 8,490,000,000

-
Nama : Cash In Bank No : 1-110
Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 550,000,000
3 Apr 2023 PT Bersama BKM04-1 25,000,000 575,000,000
7 Apr 2023 PT Sekawan BKK04-1 17,500,000 557,500,000
17 Apr 2023 PLN, Telkom dan PDAM BKK04-2 3,500,000 554,000,000
21 Apr 2023 Bank Mandiri BKK04-3 16,500,000 537,500,000

Nama : Account Receivable No : 1-120

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 750,000,000
3 Apr 2023 PT Bersama BKM04-1 25,773,196 724,226,804
13 Apr 2023 PT Bersama NK04-001 4,500,000 719,726,804
19 Apr 2023 PT Sukses AS04-001 150,000,000 869,726,804
24 Apr 2023 PT Sejahtera AS04-002 250,000,000 1,119,726,804
26 Apr 2023 PT Makmur AS04-003 180,000,000 1,299,726,804

Nama : Merchandise Inventory No : 1-130

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 600,000,000
11 Apr 2023 PT Satu Hati SH/04-001 45,000,000 645,000,000
13 Apr 2023 PT Bersama NK04-001 2,700,000 647,700,000
19 Apr 2023 PT Sukses AS04-001 90,000,000 557,700,000
24 Apr 2023 PT Sejahtera AS04-002 150,000,000 407,700,000
26 Apr 2023 PT Makmur AS04-003 108,000,000 299,700,000

Nama : Account Payable No : 2-110

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 650,000,000
7 Apr 2023 PT Sekawan BKK04-1 17,500,000 632,500,000
11 Apr 2023 PT Satu Hati SH/04-001 45,000,000 677,500,000

Nama : Salary Payable No : 2-120

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 145,000,000
28 Apr 2023 Karyawan BKK04-3 75,000,000 220,000,000

Nama : Accrued Expense No : 2-130

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 100,000,000
17 Apr 2023 PLN, Telkom dan PDAM BKK04-2 3,500,000 96,500,000

Nama : Mandiri Bank Loan No : 2-210

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 2,000,000,000
21 Apr 2023 Bank Mandiri BKK04-3 15,000,000 1,985,000,000

Nama : Sales No : 4-110

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 2,550,000,000
19 Apr 2023 PT Sukses AS04-001 150,000,000 2,700,000,000
24 Apr 2023 PT Sejahtera AS04-002 250,000,000 2,950,000,000
26 Apr 2023 PT Makmur AS04-003 180,000,000 3,130,000,000
Nama : Sales Discount No : 4-120
Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 10,200,000
3 Apr 2023 PT Bersama BKM04-1 773,196 10,973,196

Nama : Sales Return and Allowance No : 4-130

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 5,100,000
13 Apr 2023 PT Bersama NK04-001 4,500,000 9,600,000

Nama : Cost of Goods Sold No : 5-110

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 1,530,000,000
13 Apr 2023 PT Bersama NK04-001 2,700,000 1,527,300,000
19 Apr 2023 PT Sukses AS04-001 90,000,000 1,617,300,000
24 Apr 2023 PT Sejahtera AS04-002 150,000,000 1,767,300,000
26 Apr 2023 PT Makmur AS04-003 108,000,000 1,875,300,000

Nama : Wages and Salaries Expense No : 6-180

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 130,000,000
28 Apr 2023 Karyawan BKK04-3 75,000,000 205,000,000

Nama : Interest Expense No : 9-110

Saldo
Tanggal Keterangan Reff. Debit Kredit
Debit Kredit
1 Apr 2023 Saldo 60,000,000
21 Apr 2023 Bank Mandiri BKK04-3 1,500,000 61,500,000

1,118,473,196 1,118,473,196
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 PT ABADI SENTOSA
JURNAL PENYESUAIAN
APRIL 2023

Tanggal Keterangan Ref. Debit Kredit

28 Apr 2023 Office Supplies Expense BM04-1 32,500,000
28 Apr 2023 Office Supplies BM04-1 32,500,000

28 Apr 2023 Rent Expense BM04-2 5,500,000

28 Apr 2023 Prepaid Rent BM04-2 5,500,000

28 Apr 2023 Insurance Expense BM04-2 2,500,000

28 Apr 2023 Prepaid Insurance BM04-2 2,500,000

28 Apr 2023 Depreciation Expense-Buildings BM04-3 7,300,000

28 Apr 2023 Acc. Depreciation-Buildings BM04-3 7,300,000

28 Apr 2023 Depreciation Expense-Equipment BM04-3 6,500,000

28 Apr 2023 Acc. Depreciation-Equipment BM04-3 6,500,000

28 Apr 2023 Utilities Expense BM04-3 3,700,000

28 Apr 2023 Accrued Expense BM04-3 3,700,000

58,000,000 58,000,000
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 DAFTAR SALDO PENYESUAIAN DAFTAR SALDO SETELAH PENYESUAIAN LAPORAN LABA RUGI NERACA
NO AKUN NAMA AKUN
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
1-110 Cash In Bank Rp 537,500,000 Rp 537,500,000 Rp 537,500,000
1-120 Account Receivable Rp 1,299,726,804 Rp 1,299,726,804 Rp 1,299,726,804
1-130 Merchandise Inventory Rp 299,700,000 Rp 299,700,000 Rp 299,700,000
1-140 Office Supplies Rp 75,000,000 Rp 32,500,000 Rp 42,500,000 Rp 42,500,000
1-150 Prepaid Insurance Rp 85,000,000 Rp 2,500,000 Rp 82,500,000 Rp 82,500,000
1-160 Prepaid Rent Rp 135,000,000 Rp 5,500,000 Rp 129,500,000 Rp 129,500,000
1-310 Land Rp 1,620,000,000 Rp 1,620,000,000 Rp 1,620,000,000
1-320 Buildings Rp 1,750,000,000 Rp 1,750,000,000 Rp 1,750,000,000
1-321 Acc. Depreciation-Buildings Rp 250,000,000 Rp 7,300,000 Rp 257,300,000 Rp 257,300,000
1-330 Equipment Rp 670,000,000 Rp 670,000,000 Rp 670,000,000
1-331 Acc. Depreciation-Equipment Rp 150,000,000 Rp 6,500,000 Rp 156,500,000 Rp 156,500,000
2-110 Account Payable Rp 677,500,000 Rp 677,500,000 Rp 677,500,000
2-120 Salary Payable Rp 220,000,000 Rp 220,000,000 Rp 220,000,000
2-130 Accrued Expense Rp 96,500,000 Rp 3,700,000 Rp 100,200,000 Rp 100,200,000
2-210 Mandiri Bank Loan Rp 1,985,000,000 Rp 1,985,000,000 Rp 1,985,000,000
3-110 Stock Capital Rp 2,000,000,000 Rp 2,000,000,000 Rp 2,000,000,000
3-120 Retained Earning Rp 520,000,000 Rp 520,000,000 Rp 520,000,000
4-110 Sales Rp 3,130,000,000 Rp 3,130,000,000 Rp 3,130,000,000
4-120 Sales Discount Rp 10,973,196 Rp 10,973,196 Rp 10,973,196
4-130 Sales Return and Allowance Rp 9,600,000 Rp 9,600,000 Rp 9,600,000
5-110 Cost of Goods Sold Rp 1,875,300,000 Rp 1,875,300,000 Rp 1,875,300,000
6-110 Utilities Expense Rp 23,200,000 Rp 3,700,000 Rp 26,900,000 Rp 26,900,000
6-120 Office Supplies Expense Rp 150,000,000 Rp 32,500,000 Rp 182,500,000 Rp 182,500,000
6-151 Depreciation Expense-Buildings Rp 120,000,000 Rp 7,300,000 Rp 127,300,000 Rp 127,300,000
6-152 Depreciation Expense-Equipment Rp 35,000,000 Rp 6,500,000 Rp 41,500,000 Rp 41,500,000
6-160 Insurance Expense Rp 18,000,000 Rp 2,500,000 Rp 20,500,000 Rp 20,500,000
6-170 Rent Expense Rp 80,000,000 Rp 5,500,000 Rp 85,500,000 Rp 85,500,000
6-180 Wages and Salaries Expense Rp 205,000,000 Rp 205,000,000 Rp 205,000,000
6-190 Advertising Expense Rp 40,000,000 Rp 40,000,000 Rp 40,000,000
6-200 Other Operating Expense Rp 12,000,000 Rp 12,000,000 Rp 12,000,000
6-210 Miscellaneous Expense Rp 14,500,000 Rp 14,500,000 Rp 14,500,000
8-110 Interest Income Rp 15,000,000 Rp 15,000,000 Rp 15,000,000
8-120 Devidend Income Rp 45,000,000 Rp 45,000,000 Rp 45,000,000
8-130 Gain (Loss) on Sale of Stock Rp 65,000,000 Rp 65,000,000 Rp 65,000,000
9-110 Interest Expense Rp 61,500,000 Rp 61,500,000 Rp 61,500,000
9-120 Bank Service Charge Rp 15,000,000 Rp 15,000,000 Rp 15,000,000
9-130 Late Fees Expense Rp 12,000,000 Rp 12,000,000 Rp 12,000,000
Total Rp 9,154,000,000 Rp 9,154,000,000 Rp 58,000,000 Rp 58,000,000 Rp 9,171,500,000 Rp 9,171,500,000 Rp 2,740,073,196 Rp 3,255,000,000 Rp 6,431,426,804 Rp 5,916,500,000
Laba/Rugi Rp - Rp - Rp - Rp 514,926,804 Rp 514,926,804 Rp -
Rp 9,171,500,000 Rp 3,255,000,000 Rp 3,255,000,000 Rp 6,431,426,804 Rp 6,431,426,804
 PT ABADI SENTOSA
LAPORAN LABA RUGI
30 APRIL 2023

PENDAPATAN :
Sales Rp 3,130,000,000
Sales Discount Rp 10,973,196
Sales Return and Allowance Rp 9,600,000
Rp 20,573,196
TOTAL SALES Rp 3,109,426,804
Cost of Goods Sold Rp 1,875,300,000
LABA KOTOR Rp 1,234,126,804

BEBAN OPERASI
Utilities Expense Rp 26,900,000
Office Supplies Expense Rp 182,500,000
Depreciation Expense-Buildings Rp 127,300,000
Depreciation Expense-Equipment Rp 41,500,000
Insurance Expense Rp 20,500,000
Rent Expense Rp 85,500,000
Wages and Salaries Expense Rp 205,000,000
Advertising Expense Rp 40,000,000
Other Operating Expense Rp 12,000,000
Miscellaneous Expense Rp 14,500,000
TOTAL BEBAN OPERSI Rp 755,700,000
Rp 478,426,804
PENDAPATAN DAN KEUNTUNGAN LAIN-LAIN
Interest Income Rp 15,000,000
Devidend Income Rp 45,000,000
Gain (Loss) on Sale of Stock Rp 65,000,000
TOTAL PENDAPATAN DAN KEUNTUNGAN LAIN-LAIN Rp 125,000,000
Rp 603,426,804
BEBAN DAN KERUGIAN LAIN-LAIN
Interest expense Rp 61,500,000
Bank service charge Rp 15,000,000
Late fees expense Rp 12,000,000
TOTAL BEBAN DAN KERUGIAN LAIN-LAIN Rp 88,500,000
LABA BERSIH Rp 514,926,804

PT ABADI SENTOSA
LAPORAN EKUITAS PEMILIK
30 APRIL 2023

MODAL PT MONASH, 30 NOVEMBER 2020 Rp 2,000,000,000

LABA BERSIH TAHUN BERJALAN Rp 514,926,804
RETAINED EARNING Rp 520,000,000
KENAIKAN PADA EKUITAS PEMILIK Rp 1,034,926,804
MODAL PT MONASH, 31 DESEMBER 2010 Rp 3,034,926,804
 PT ABADI SENTOSA
LAPORAN POSISI KEUANGAN
30 APRIL 2023

ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITIES
Cash in Bank Rp 537,500,000 Accounts Payable Rp 677,500,000
Account Receivable Rp 1,299,726,804 Salary Payable Rp 220,000,000
Merchandise Inventory Rp 299,700,000 Accrued Expense Rp 100,200,000
Office Supplies Rp 42,500,000 TOTAL Rp 997,700,000
Prepaid Insurance Rp 82,500,000
Prepaid Rent Rp 129,500,000 LONG TERM LIABILITIES
TOTAL Rp 2,391,426,804 Bank Mandiri, Loan Rp 1,985,000,000
TOTAL Rp 1,985,000,000
FIXED ASSET
Land Rp 1,620,000,000
Buidings Rp 1,750,000,000 EQUITY
Acc. Depreciation-building Rp (257,300,000) Capital Stock Rp 2,000,000,000
Equipment Rp 670,000,000 Retained Earnings Rp 1,034,926,804
Acc. Depreciation-equipment Rp (156,500,000) TOTAL EQUITY Rp 3,034,926,804
TOTAL Rp 3,626,200,000

TOTAL ASSET Rp 6,017,626,804 TOTAL LIABILITIES AND EQUITY Rp 6,017,626,804

Rp -
 PT ABADI SENTOSA
JURNAL PENUTUP
APRIL 2023

Tanggal Keterangan Debit Kredit

28 Apr 2023 Sales 3,130,000,000
28 Apr 2023 Income Summary 3,130,000,000

28 Apr 2023 Income Summary 2,651,573,196

28 Apr 2023 Sales Discount 10,973,196
28 Apr 2023 Sales Return and Allowance 9,600,000
28 Apr 2023 Cost of Goods Sold 1,875,300,000
28 Apr 2023 Utilities Expense 26,900,000
28 Apr 2023 Office Supplies Expense 182,500,000
28 Apr 2023 Depreciation Expense-Buildings 127,300,000
28 Apr 2023 Depreciation Expense-Equipment 41,500,000
28 Apr 2023 Insurance Expense 20,500,000
28 Apr 2023 Rent Expense 85,500,000
28 Apr 2023 Wages and Salaries Expense 205,000,000
28 Apr 2023 Advertising Expense 40,000,000
28 Apr 2023 Other Operating Expense 12,000,000
28 Apr 2023 Miscellaneous Expense 14,500,000

28 Apr 2023 Interest Income 15,000,000

28 Apr 2023 Devidend Income 45,000,000
28 Apr 2023 Gain (Loss) on Sale of Stock 65,000,000
28 Apr 2023 Income Summary 125,000,000

28 Apr 2023 Income Summary 88,500,000

28 Apr 2023 Interest expense 61,500,000
28 Apr 2023 Bank service charge 15,000,000
28 Apr 2023 Late fees expense 12,000,000

28 Apr 2023 Income Summary 514,926,804

28 Apr 2023 Capital Stock 514,926,804

6,510,000,000 6,510,000,000
-