Buku Besar

UD.
MUDAH HASIL
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : Desember 2022
DEBITOR : Toko Kharisma NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 41.625.000

2022 3 Cash Receipt Journal Rp 41.625.000 Rp -
18 Sales Journal Rp 161.840.000 Rp 161.840.000
Rp 161.840.000
Rp 161.840.000
DEBITOR : Toko Barokah NO. : C02

BALANCE
DEBIT CREDIT

2022 6 Sales Journal Rp 201.355.000 Rp 234.655.000
14 Cash Receipt Journal Rp 30.000.000 Rp 204.655.000
Rp 204.655.000
Rp 204.655.000
DEBITOR : Toko Maju NO. : C03

BALANCE
DEBIT CREDIT

27 Sales Journal Rp 163.725.000 Rp 163.725.000
Rp 163.725.000
Rp 163.725.000
DEBITOR : Toko Mitra NO. : C03

BALANCE
DEBIT CREDIT

Rp -
Rp -
Rp -
3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-1/13

UD. MUDAH HASIL
ACCOUNT PAYABLE SUBSIDIARY LEDGER
DEBITOR : PT MANDIRI NO. : S01

BALANCE
DEBIT CREDIT

2022 6 Cash Payment Journal Rp 38.850.000 Rp -
22 Purchase Journal Rp 260.850.000 Rp 260.850.000
Rp 260.850.000
Rp 260.850.000
DEBITOR : PT JAYA NO. : S01

BALANCE
DEBIT CREDIT

2022 9 Cash Payment Journal Rp 30.000.000 Rp 9.960.000
Rp 9.960.000
Rp 9.960.000
Rp 9.960.000
DEBITOR : PT PUTRA NO. : S01

BALANCE
DEBIT CREDIT

2022 10 Purchase Journal Rp 167.500.000 Rp 210.235.000
11 General Journal Rp 9.990.000 Rp 200.245.000
18 Cash Payment Journal Rp 157.510.000 Rp 42.735.000
23 Cash Payment Journal Rp 42.735.000 Rp -

UD. MUDAH HASIL
RECAPITULATION OF ACCOUNT RECEIVABLE LEDGER
NO DEBITORS NAME AMOUNT

1 Toko Kharisma Rp 161.840.000
2 Toko Barokah Rp 204.655.000
3 Toko Maju Rp 163.725.000
4 Toko Mitra Rp -
TOTAL Rp 530.220.000
UD. MUDAH HASIL

RECAPITULATION OF ACCOUNT PAYABLE LEDGER
NO CREDITORS NAME AMOUNT

1 PT MANDIRI Rp 260.850.000
2 PT JAYA Rp 9.960.000
3 PT PUTRA Rp -
TOTAL Rp 260.850.000
UD. MUDAH HASIL

RECAPITULATION OF INVENTORY CARD
NO ITEM NAME QTY PRICE AMOUNT

1 Kulkas Type K100 124 Rp 2.000.000 Rp 248.000.000
TOTAL Rp 825.500.000

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1.242.750.000 Rp -
31 Sales Journal Rp - Rp - Rp 1.242.750.000 Rp -
31 Cash Receipt Journal Rp 244.785.000 Rp - Rp 1.487.535.000 Rp -
31 Purchase Journal Rp - Rp - Rp 1.487.535.000 Rp -
31 Cash Payment Journal Rp - Rp 278.095.000 Rp 1.209.440.000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 1.209.440.000 Rp -
1-1100 31 Petty Cash Journal Rp - Rp - Rp 1.209.440.000 Rp -
ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp 15.000.000 Rp -
31 Sales Journal Rp - Rp - Rp 15.000.000 Rp -
31 Cash Receipt Journal Rp - Rp - Rp 15.000.000 Rp -
31 Purchase Journal Rp - Rp - Rp 15.000.000 Rp -
31 Cash Payment Journal Rp - Rp - Rp 15.000.000 Rp -
31 General Journal (Memorial) Rp - Rp - Rp 15.000.000 Rp -
1-1200 31 Petty Cash Journal Rp - Rp 700.000 Rp 14.300.000 Rp -
ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

BALANCE
DEBIT CREDIT
31 Sales Journal Rp 526.920.000 Rp - Rp 656.790.000 Rp -
31 Cash Receipt Journal Rp - Rp 126.570.000 Rp 530.220.000 Rp -
1-1300 31 Petty Cash Journal Rp - Rp - Rp 530.220.000 Rp -
ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 9.200.000
31 Sales Journal Rp - Rp - Rp - Rp 9.200.000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 9.200.000
31 Purchase Journal Rp - Rp - Rp - Rp 9.200.000
31 Cash Payment Journal Rp - Rp - Rp - Rp 9.200.000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 9.200.000
1-1400 31 Petty Cash Journal Rp - Rp - Rp - Rp 9.200.000
ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1500

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 270.500.000 Rp 509.500.000 Rp -
31 Cash Receipt Journal Rp - Rp 60.000.000 Rp 449.500.000 Rp -
31 Purchase Journal Rp 385.000.000 Rp - Rp 834.500.000 Rp -
31 General Journal (Memorial) Rp - Rp 9.000.000 Rp 825.500.000 Rp -

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Store Supplies D ACCOUNT NO. : 1-1600

BALANCE
DEBIT CREDIT
1-1600 31 Petty Cash Journal Rp 700.000 Rp - Rp 14.200.000 Rp -
ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1700

BALANCE
DEBIT CREDIT
ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1800

BALANCE
DEBIT CREDIT
ACCOUNT : Prepaid Tax D ACCOUNT NO. : 1-1900

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 Sales Journal Rp - Rp - Rp - Rp -
31 Cash Receipt Journal Rp - Rp - Rp - Rp -
31 Purchase Journal Rp - Rp - Rp - Rp -
31 Cash Payment Journal Rp - Rp - Rp - Rp -
31 General Journal (Memorial) Rp - Rp - Rp - Rp -
1-1900 31 Petty Cash Journal Rp - Rp - Rp - Rp -
ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-2100

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Equipment Accum Dep K ACCOUNT NO. : 1-2110

BALANCE
DEBIT CREDIT
ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DEBIT CREDIT
31 Purchase Journal Rp - Rp 428.350.000 Rp - Rp 549.895.000
31 Cash Payment Journal Rp 269.095.000 Rp - Rp - Rp 280.800.000
31 General Journal (Memorial) Rp 9.990.000 Rp - Rp - Rp 270.810.000
ACCOUNT : Expense Payable K ACCOUNT NO. : 2-1200

BALANCE
DEBIT CREDIT
31 Cash Payment Journal Rp 9.000.000 Rp - Rp - Rp 9.850.000
ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

BALANCE
DEBIT CREDIT
ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1400

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1500

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 51.920.000 Rp - Rp 58.670.000
31 Cash Receipt Journal Rp - Rp 11.715.000 Rp - Rp 70.385.000
ACCOUNT : PPN Income D ACCOUNT NO. : 2-1600

BALANCE
DEBIT CREDIT
31 General Journal (Memorial) Rp - Rp 990.000 Rp 45.860.000 Rp -
ACCOUNT : Bank Mandiri Loan K ACCOUNT NO. : 2-2100

BALANCE
DEBIT CREDIT
ACCOUNT : Rendy Capital K ACCOUNT NO. : 3-1100

BALANCE
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.652.925.000
31 Sales Journal Rp - Rp - Rp - Rp 1.652.925.000
31 Cash Receipt Journal Rp - Rp - Rp - Rp 1.652.925.000
31 Purchase Journal Rp - Rp - Rp - Rp 1.652.925.000
31 Cash Payment Journal Rp - Rp - Rp - Rp 1.652.925.000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1.652.925.000
3-1100 31 Petty Cash Journal Rp - Rp - Rp - Rp 1.652.925.000
ACCOUNT : Rendy Drawing D ACCOUNT NO. : 3-1200

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Sales K ACCOUNT NO. : 4-1100

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 472.000.000 Rp - Rp 1.427.025.000
31 Cash Receipt Journal Rp - Rp 106.500.000 Rp - Rp 1.533.525.000
31 Purchase Journal Rp - Rp - Rp - Rp 1.533.525.000
31 Cash Payment Journal Rp - Rp - Rp - Rp 1.533.525.000
31 General Journal (Memorial) Rp - Rp - Rp - Rp 1.533.525.000
4-1100 31 Petty Cash Journal Rp - Rp - Rp - Rp 1.533.525.000
ACCOUNT : Sales Return D ACCOUNT NO. : 4-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1400

BALANCE
DEBIT CREDIT
31 Sales Journal Rp - Rp 3.000.000 Rp - Rp 3.000.000

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DEBIT CREDIT
31 Sales Journal Rp 270.500.000 Rp - Rp 764.600.000 Rp -
31 Cash Receipt Journal Rp 60.000.000 Rp - Rp 824.600.000 Rp -
ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Advertising Expenses D ACCOUNT NO. : 6-1000

BALANCE
DEBIT CREDIT
ACCOUNT : Telephone, Internet & Electricity exp D ACCOUNT NO. : 6-1100

BALANCE
DEBIT CREDIT
ACCOUNT : Store Supplies Expenses D ACCOUNT NO. : 6-1200

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Bad Debt Expense D ACCOUNT NO. : 6-1300

BALANCE
DEBIT CREDIT
ACCOUNT : Depreciation Expense D ACCOUNT NO. : 6-1400

BALANCE
DEBIT CREDIT
ACCOUNT : Insurance Expense D ACCOUNT NO. : 6-1500

BALANCE
DEBIT CREDIT
ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1600

BALANCE
DEBIT CREDIT
ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1700

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
GENERAL LEDGER
ACCOUNT : Other Operating Expense D ACCOUNT NO. : 6-1800

BALANCE
DEBIT CREDIT
ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

BALANCE
DEBIT CREDIT
ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1100

BALANCE
DEBIT CREDIT
ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-1200

BALANCE
DEBIT CREDIT
ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-1300

BALANCE
DEBIT CREDIT

UD. MUDAH HASIL
UNADJUSTED TRIAL BALANCE
At as December, 31 2022
ACC. AMOUNT
ACCOUNT NAME
NO DEBIT CREDIT
1.209.440.
1-1100 Cash in Bank
000 -
14.300.
1-1200 Petty Cash
000 -
530.220.
1-1300 Accounts Receivable
000 -
9.200.
1-1400 Allowance for Doubtful Debt
- 000
825.500.
1-1500 Merchandise Inventory
000 -
14.200.
1-1600 Store Supplies
000 -
26.250.
1-1700 Prepaid Insurance
000 -
33.750.
1-1800 Prepaid Rent
000 -
1-1900 Prepaid Tax
- -
34.200.
1-2100 Equipment at Cost
000 -
24.750.
1-2110 Equipment Accum Dep
- 000
270.810.
2-1100 Accounts Payable
- 000
9.850.
2-1200 Expense Payable
- 000
2-1300 Income Tax Payable

- -
2-1400 PPN Payable
- -
70.385.
2-1500 PPN Outcome
- 000
45.860.
2-1600 PPN Income
000 -
250.000.
2-2100 Bank Mandiri Loan
- 000
1.652.925.
3-1100 Rendy Capital
- 000
38.100.
3-1200 Rendy Drawing
000 -
3-1300 Income Summary
- -
1.533.525.
4-1100 Sales
- 000
4-1200 Sales Return

ACC. AMOUNT
ACCOUNT NAME
NO DEBIT CREDIT
- -
4-1300 Sales Discount
- -
3.000.
4-1400 Freight Collected
- 000
824.600.
5-1100 Cost of goods Sold
000 -
14.200.
5-1200 Freight Paid
000 -
6.600.
6-1000 Advertising Expenses
000 -
13.350.
6-1100 Telephone, Internet & Electricity exp
000 -
7.425.
6-1200 Store Supplies Expenses
000 -
6-1300 Bad Debt Expense
- -
24.750.
6-1400 Depreciation Expense
000 -
21.450.
6-1500 Insurance Expense
000 -
34.950.
6-1600 Rent Expense
000 -
54.450.
6-1700 Wages & Salaries Expense
000 -
28.900.
6-1800 Other Operating Expense
000 -
8.700.
8-1100 Interest Revenue
- 000
13.200.
9-1100 Interest Expense
000 -
9.900.
9-1200 Bank Service Charge
000 -
7.550.
9-1300 Income Tax Expense
000 -
3.833.145.0 3.833.145.0
TOTAL
00 00

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UD.

DEBITOR : Toko Kharisma NO. : C01

Dec 1 Beginning Balance Rp 41.625.000

DEBITOR : Toko Barokah NO. : C02

Dec 1 Beginning Balance Rp 33.300.000

DEBITOR : Toko Maju NO. : C03

Dec 1 Beginning Balance Rp 24.975.000

DEBITOR : Toko Mitra NO. : C03

Dec 1 Beginning Balance Rp 29.970.000

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-1/13

DEBITOR : PT MANDIRI NO. : S01

Dec 1 Beginning Balance Rp 38.850.000

DEBITOR : PT JAYA NO. : S01

Dec 1 Beginning Balance Rp 39.960.000

DEBITOR : PT PUTRA NO. : S01

Dec 1 Beginning Balance Rp 42.735.000

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-2/13

NO DEBITORS NAME AMOUNT

UD. MUDAH HASIL

NO CREDITORS NAME AMOUNT

UD. MUDAH HASIL

NO ITEM NAME QTY PRICE AMOUNT

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-3/13

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1500

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-4/13

ACCOUNT : Store Supplies D ACCOUNT NO. : 1-1600

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1700

ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1800

ACCOUNT : Prepaid Tax D ACCOUNT NO. : 1-1900

ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-2100

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-5/13

ACCOUNT : Equipment Accum Dep K ACCOUNT NO. : 1-2110

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

ACCOUNT : Expense Payable K ACCOUNT NO. : 2-1200

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1400

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-6/13

ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1500

ACCOUNT : PPN Income D ACCOUNT NO. : 2-1600

ACCOUNT : Bank Mandiri Loan K ACCOUNT NO. : 2-2100

ACCOUNT : Rendy Capital K ACCOUNT NO. : 3-1100

ACCOUNT : Rendy Drawing D ACCOUNT NO. : 3-1200

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-7/13

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

ACCOUNT : Sales K ACCOUNT NO. : 4-1100

ACCOUNT : Sales Return D ACCOUNT NO. : 4-1200

ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1300

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1400

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-8/13

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

ACCOUNT : Advertising Expenses D ACCOUNT NO. : 6-1000

ACCOUNT : Telephone, Internet & Electricity exp D ACCOUNT NO. : 6-1100

ACCOUNT : Store Supplies Expenses D ACCOUNT NO. : 6-1200