ABSS

ABSS
• Identitas Perusahaan Dan Usaha Pokok
• Nama Perusahaan : UD. ABADI
• Alamat : Jl. Ahmad Jais 121 Jakarta.
• No. Telepon : (021) 420 0117
• No. Faksimili : (021) 420 0117
• E-mail address : abadi12@ gmail.com
 ABSS
• Penilaian Persediaan Barang
• Sistim perpectual dengan metode LIFO
• Disediakan kartu barang untuk mencatat
persediaan, keluar dan masuk untuk setiap item
barang dagangan
• Ppn 11%
 ABSS
NOMOR NAMA AKUN

1-1000 Current Assets : Asset

1-1101 Cash in Bank Kas di bank Bank

1-1201 Petty Cash Kas kecil Bank

1-1301 Accounts Receivable Piutang dagang Account Receivable

Penyisihan atau cadangan kerugian
1-1401 Allowance for Doubtful Debt Account Receivable
piutang
1-1501 Merchandise Inventory Persediaan barang dagangan Other Current Asset

1-1601 Store Supplies Perlengkapan toko Other Current Asset

1-1701 Prepaid Insurance Asuransi dibayar dimuka Other Current Asset

1-1801 Prepaid Rent Sewa dibayar dimuka Other Current Asset

Asset
1-2001 Fixed Assets :

1-2101 Equipment at Cost Peralatan Fixed Asset

1-2111 Equipment Accum Dep Akumulasi penyusutan peralatan Fixed Asset

 ABSS
2-1000 Current Liabilities : liability

2-1101 Accounts Payable Hutang dagang Account Payable

2-1201 Expense Payable Hutang biaya Other Current Liability

2-1301 Income Tax Payable Hutang pajak penghasilan (PPh) Other Current Liability

2-1401 PPN Payable Hutang PPN Other Current Liability

2-1501 PPN Outcome PPN Keluaran Other Current Liability

2-1601 PPN Income PPN Masukan Other Current Liability

2-2001 Long Term Liabilities : liability

2-2101 Bank BRI Loan Hutang jangka panjang Long Term Liability
 ABSS
3-000 Equity : Equity

3-1101 Dani Capital Modal Raka Equity

3-1201 Dani Drawing Prive Raka Equity

Equity
3-1301 Income Summary Ikhtisar laba-rugi

4-000 Revenues : income

4-1101 Sales Penjualan barang dagangan Income

4-1201 Sales Retur Retur penjualan Income

4-1301 Freight Collected Retur penjualan Income

5-000 Cost Of Goods Sold : Cost Of Sale

5-1101 Cost of goods Sold Harga pokok penjualan Cost Of Sale

5-1201 Freight Paid Beban transportasi pembelian Cost Of Sale

 ABSS

6-000 Operating Expenses : expense

6-1001 Advertising Expenses Beban iklan expense

Telephone & Electricity
6-1101 Beban telepon dan listrik expense
Expenses
6-1201 Store Supplies Expenses Beban perlengkapan toko expense

6-1301 Bad Debts Expenses Beban kerugian penghapusan piutang expense

Beban depresiasi aktiva tetap
6-1401 Depreciation expenses expense
(peralatan)
6-1501 Insurance expense Beban asuransi expense

6-1601 Rent Expense Beban sewa toko expense

6-1701 Wages & Salaries Beban upah dan gaji expense

6-1801 Other Operating Expenses Beban-beban operasi lainnya expense

 ABSS

8-000 Other Revenues and Gains : Other Income

8-1101 Interest Revenue Pendapatan bunga Other Income

9-000 Other Expenses and Losses : Other Expense

9-1101 Interest Expense Beban bunga Other Expense

9-1201 Bank Service Charge Beban administrasi bank Other Expense

9-1301 Income Tax Expense Beban pajak penghasilan (PPh) Other Expense
 ABSS
UD. ABADI
TRIAL BALANCE, PER 30 NOVEMBER 2022

KODE NAMA AKUN DEBET KREDIT

1-1101 Cash in Bank 828.500.000
1-1201 Petty Cash 10.000.000
1-1301 Accounts Receivable 366.300.000
1-1401 Allowance for Doubtful Debt 12.800.000
1-1501 Merchandise Inventory 420.000.000
1-1601 Store Supplies 9.000.000
1-1701 Prepaid Insurance 17.500.000
1-1801 Prepaid Rent 22.500.000
1-2101 Equipment at Cost 22.000.000
1-2111 Equipment Accum Dep 16.500.000
2-1101 Accounts Payable 288.600.000
2-1201 Expense Payable 8.400.000
2-1301 Income Tax Payable
2-1401 PPN Payable
2-1501 PPN Outcome 4.500.000
2-1601 PPN Income 3.000.000
2-2101 Bank bri Loan 300.000.000
3-1101 Dani Capital 922.650.000
3-1201 Dani, Drawing 25.400.000
 ABSS
4-1101 Sales 554.000.000

4-1201 Sales Return

5-1101 Cost of goods Sold 229.400.000
5-1201 Freight Paid 8.800.000
6-1001 Advertising Expenses 4.400.000
6-1101 Telephone & Electricity expenses 11.400.000
6-1201 Store Supplies Expenses 4.950.000
6-1301 Bad Debt Expense -
6-1401 Depreciation Expense 16.500.000
6-1501 Insurance Expense 14.300.000
6-1601 Rent Expense 23.300.000
6-1701 Wages & Salaries 36.300.000
6-1801 Other Operating Expense 19.267.000
8-1101 Interest Revenue 5.800.000
-
9-1101 Interest Expense 8.800.000
9-1201 Bank Service Charge 6.600.000
9-1301 Income Tax Expense 5.033.000

2.113.250.000 2.113.250.000
DAFTAR CUSTOMER DAN SUPPLIER

• PPN 11%
• Daftar Customer
No. Nama Alamat Telepon
C001 Toko Pojok JL. Gunung Tidar 10 Jakarta 021 623 2325
C002 Toko Seven JL. Sultan Agung 36 Jakarta 021 723 1290
C003 Toko Raya JL. Rawa Bening 35 Jakarta 021 621 6768
C004 Toko Elita Jl. UjungTimur 55, Jakarta 021 622 5445

• Daftar Supplier
No. Nama Alamat Telepon
S001 PT Gunung Kawi JL.Palmerah No,100 Jakarta 021 630 8784
S002 PT Bromo Asri Jl.Kalinyamat No.125 Jakarta 021 380 4578
S003 PT Jaya Putra. Jl. Gudang Timur 178 Jakarta 021 630 4190
DAFTAR SALDO PIUTANG & UTANG DAGANG

• Daftar Saldo Piutang Dagang

Per 30 November 2022

Nama No. Faktur Tanggal Penjualan PPN Outcome JUMLAH

Toko Pojok F-11/14 25/11/2022 90.000.000 9.900.000 99.900.000

Toko Seven F-11/23 29/11/2022 80.000.000 8.800.000 88.800.000

Toko Raya F-11/25 23/11/2022 70.000.000 7.700.000 77.700.000

Toko Elita F-11/32 27/11/2022 90.000.000 9.900.000 99.900.000

330.000.000 36.300.000 366.300.000

• Daftar Saldo Utang Dagang

Nama No. Faktur Tanggal Pembelian PPN Income JUMLAH

PT Gunung Kawi F.105 23/11/2022 80.000.000 8.800.000 88.800.000

PT Bromo Asri F.389 20/11/2022 90.000.000 9.900.000 99.900.000

PT Jaya Putra F.546 28/11/2022 90.000.000 9.900.000 99.900.000

260.000.000 28.600.000 288.600.000

DAFTAR SALDO PERSEDIAAN BARANG

Per 30 November 2022

No Kode Nama Item Quantity Price/Unit Jumlah

.
1 P1125 C Kulkas Panasonic 70 Rp. 4.500.000 315.000.000

2 P2150 C Kulkas Toshiba 30 Rp.3.500.000 105.000.000

100 420.000.000