UD ABADI

PURCHASE JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

2022 2 F011 PT. Gunung Kawi 142,500,000 15,675,000 1,000,000 159,175,000

DEC 5 F217 PT. Bromo Asri 182,500,000 20,075,000 202,575,000
8 F324 PT. Jaya Putra 102,500,000 11,275,000 1,250,000 115,025,000

TOTAL……………. 427,500,000 47,025,000 2,250,000 476,775,000

ACCOUNT NUMBER …………… (1-1500) (2-1600) (5-1200) (2-1100)

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 427,500,000 2-1100 476,775,000
2-1600 47,025,000
5-1200 2,250,000

TOTAL 476,775,000 TOTAL 476,775,000

 UD ABADI
SALES JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT PPN FREIGHT
SALES
RECEIVABLE OUTCOME COLLECTED

2022 11 F12-1 Toko Pojok 170,775,000 152,500,000 16,775,000 1,500,000

DEC 12 F12-2 Toko Seven 304,725,000 272,500,000 29,975,000 2,250,000
15 F12-3 Toko Raya 134,200,000 120,000,000 13,200,000 1,000,000
17 F12-4 Toko Elita 201,800,000 180,000,000 19,800,000 2,000,000

TOTAL …………… 811,500,000 725,000,000 79,750,000 6,750,000

ACCOUNT NUMBER……………. (1-1300) (4-1100) (2-1500) (4-1400)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 811,500,000 2-1500 79,750,000
4-1100 725,000,000
4-1400 6,750,000
TOTAL 811,500,000 TOTAL 811,500,000
 UD ABADI
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2022 10 NK-1 Account Payable 2-1100 12,765,000
DEC Merchandise Inventory 1-1500 11,500,000
PPN Income 2-1600 1,265,000
(TokoJaya Putra)

11 F12-1 Cost of Good Sold 5-1100 102,500,000

Merchandise Inventory 1-1500 102,500,000
(Toko Pojok)

12 F12-2 Cost of Good Sold 5-1100 182,500,000

Merchandise Inventory 1-1500 182,500,000
(Toko Seven)

15 F12-3 Cost of Good Sold 5-1100 80,000,000

Merchandise Inventory 1-1500 80,000,000
(Toko Raya)

17 F12-4 Cost of Good Sold 5-1100 120,000,000

Merchandise Inventory 1-1500 120,000,000
(Toko Elita)

18 NK-1 Sales Return 4-1200 24,000,000

PPN Outcome 2-1500 2,640,000
Account Receivable 1-1300 26,640,000

Merchandise Inventory 1-1500 16,000,000

Cost of Good Sold 5-1100 16,000,000
(Toko Elita)

TOTAL ……………………. 540,405,000 540,405,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 16,000,000 1-1300 26,640,000
2-1100 12,765,000 1-1500 496,500,000
2-1500 2,640,000 2-1600 1,265,000
4-1200 24,000,000 5-1100 16,000,000
5-1100 485,000,000

TOTAL 540,405,000 TOTAL 540,405,000

 UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS
DATE DESCRIPTION REF SALES ACCOUNT
NO CASH IN BANK PPN OUTCOME
DISCOUNT RECEIVABLE ACCOUNT ACC. NO TOTAL

2022 15 BKM12-1 Toko Pojok 190,000,000 190,000,000

DEC 17 BKM12-2 Toko Seven 350,000,000 350,000,000
20 BKM12-3 Toko Raya 190,000,000 190,000,000
20 BKM12-4 Toko Elita 175,160,000 175,160,000

TOTAL ………………… 905,160,000 905,160,000

ACCOUNT NUMBER…………………. (1-1100) (1-1300)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 905,160,000 1-1300 905,160,000

TOTAL 905,160,000 TOTAL 905,160,000

 UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT PURCHASE
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL DISCOUNT

2022 14 BKK12-1 Pembayaran Listrik dan Air Bln Nov Expense Payable 2-1200 2,500,000 2,500,000
DEC 21 BKK12-2 Pembayaran Gaji Bln November Expense Payable 2-1200 5,900,000 5,900,000
22 BKK12-3 Angsuran Hutang BRI Bank BRI Loan 2-2100 150,000,000 150,000,000
Interest Expense 9-1100 14,000,000 14,000,000
24 BKK12-4 PT. Gunung Kawi 200,000,000 200,000,000
26 BKK12-5 PT. Bromo Asri 234,000,000 234,000,000

TOTAL ………………… 434,000,000 172,400,000 606,400,000

ACCOUNT NUMBER…………………. (2-1100) ü (1-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 434,000,000 1-1100 606,400,000
2-1200 8,400,000
2-2100 150,000,000
9-1100 14,000,000

TOTAL 606,400,000 TOTAL 606,400,000

 UD ABADI
PETTY CASH
DECEMBER, 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2022 4 V12-1 Pembelian Perlengkapan Store Supplies 1-1600 700,000 700,000
DEC 14 V12-2 Pembelian Perlengkapan Store Supplies 1-1600 600,000 600,000

TOTAL ……………………………. 1,300,000 1,300,000

ACCOUNT NUMBER (1-1200)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 1,300,000 1-1200 1,300,000

TOTAL 1,300,000 TOTAL 1,300,000

 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Panasonic
KODE : P1125C
( In Rupiah ) METODE : AVERAGE

EVIDENCE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 Balance 70 4,500,000 315,000,000

DEC 2 F011 Pembelian (PT. Gunung Kawi) 20 4,500,000 90,000,000 90 4,500,000 405,000,000

5 F217 Pembelian (PT. Bromo Asri) 25 4,500,000 112,500,000 115 4,500,000 517,500,000

8 F324 Pembelian (PT. Jaya Putra) 15 4,500,000 67,500,000 130 4,500,000 585,000,000

10 NK-1 Retur Pembelian (PT. Jaya Putra) 1 4,500,000 4,500,000 129 4,500,000 580,500,000

11 F12-1 Penjualan (Toko Pojok) 15 4,500,000 67,500,000 114 4,500,000 513,000,000

12 F12-2 Penjualan (Toko Seven) 25 4,500,000 112,500,000 89 4,500,000 400,500,000

15 F12-3 Penjualan (Toko Raya) 10 4,500,000 45,000,000 79 4,500,000 355,500,000

17 F12-4 Penjualan (Toko Elita) 15 4,500,000 67,500,000 64 4,500,000 288,000,000

18 NK-1 Retur Penjualan (Toko Elita) 2 4,500,000 9,000,000 66 4,500,000 297,000,000

297,000,000
 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Toshiba
KODE : P2150C
( In Rupiah ) METODE : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 Balance 30 3,500,000 105,000,000

DEC 2 F011 Pembelian (PT. Gunung Kawi) 15 3,500,000 52,500,000 45 3,500,000 157,500,000

5 F217 Pembelian (PT. Bromo Asri) 20 3,500,000 70,000,000 65 3,500,000 227,500,000

8 F324 Pembelian (PT. Jaya Putra) 10 3,500,000 35,000,000 75 3,500,000 262,500,000

10 NK-1 Retur Pembelian (PT. Jaya Putra) 2 3,500,000 7,000,000 73 3,500,000 255,500,000

11 F12-1 Penjualan (Toko Pojok) 10 3,500,000 35,000,000 63 3,500,000 220,500,000

12 F12-2 Penjualan (Toko Seven) 20 3,500,000 70,000,000 43 3,500,000 150,500,000

15 F12-3 Penjualan (Toko Raya) 10 3,500,000 35,000,000 33 3,500,000 115,500,000

17 F12-4 Penjualan (Toko Elita) 15 3,500,000 52,500,000 18 3,500,000 63,000,000

18 NK-1 Retur Penjualan (Toko Elita) 2 3,500,000 7,000,000 20 3,500,000 70,000,000

70,000,000
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance 99,900,000

DEC 11 Penjualan SJ 170,775,000 270,675,000

15 Penerimaan CRJ 190,000,000 80,675,000

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance 88,800,000

DEC 12 Penjualan SJ 304,725,000 393,525,000

17 Penerimaan CRJ 350,000,000 43,525,000

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance 77,700,000

DEC 15 Penjualan SJ 134,200,000 211,900,000

20 Penerimaan CRJ 190,000,000 21,900,000

 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)
Nama : PT GUNUNG KAWI Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 Balance 88,800,000

DEC 2 Pembelian PJ 159,175,000 247,975,000

24 Pembayaran CPJ 200,000,000 47,975,000

Nama : PT BROMO ASRI Kode : S002

Date Description Ref Debit Credit Balance

Debit Credit
2022 1 Balance 99,900,000

DEC 5 Pembelian PJ 202,575,000 302,475,000

26 Pembayaran CPJ 234,000,000 68,475,000

Nama : PT JAYA PUTRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 Balance 99,900,000

DEC 8 Pembelian PJ 115,025,000 214,925,000

10 Retur Pembelian GJ 12,765,000 202,160,000

 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Pojok 80,675,000

2 Toko Seven 43,525,000
3 Toko Raya 21,900,000
4 Toko Elita 99,900,000
Total ……………… 246,000,000

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO SUPPLIER BALANCE

1 PT. Gunung Kawi 47,975,000

2 PT. Bromo Asri 68,475,000
3 PT. Jaya Putra 202,160,000
Total ……………… 318,610,000

UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
(In rupiah)

KODE PRODUCT BALANCE

P1125 C Kulkas Panasonic 297,000,000

P2150 C Kulkas Toshiba 70,000,000

Total ……………… 367,000,000

 UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 828,500,000
31 Posting CRJ 905,160,000 1,733,660,000
31 Posting CPJ 606,400,000 1,127,260,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 10,000,000
31 Posting PC 1,300,000 8,700,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 366,300,000
31 Posting SJ 811,500,000 1,177,800,000
31 Posting CRJ 905,160,000 272,640,000
31 Posting GJ 26,640,000 246,000,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 12,800,000
31 Posting AE 6,650,000 6,150,000
NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 420,000,000
31 Posting PJ 427,500,000 847,500,000
31 Posting GJ 16,000,000 863,500,000
31 Posting GJ 496,500,000 367,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,000,000
31 Posting PC 1,300,000 10,300,000
31 Posting AE 1,325,000 11,625,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 17,500,000
31 Posting AE 1,250,000 16,250,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 22,500,000
31 Posting AE 1,000,000 21,500,000
NAMA : Equitment at Cost No.: 1-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 22,000,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Posting AE 700,000 17,200,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 288,600,000
31 Posting PJ 476,775,000 765,375,000
31 Posting CPJ 434,000,000 331,375,000
31 Posting GJ 12,765,000 318,610,000

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,400,000
31 Posting CPJ 8,400,000 -
31 Posting AE 3,550,000 3,550,000
NAMA : Income Tax Payable No.: 2-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Posting AE 3,625,000 3,625,000

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Posting AE 32,850,000 32,850,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,500,000
31 Posting SJ 79,750,000 84,250,000
31 Posting GJ 2,640,000 81,610,000
31 Posting AE 81,610,000 0

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 3,000,000
31 Posting PJ 47,025,000 50,025,000
31 Posting GJ 1,265,000 48,760,000
31 Posting AE 48,760,000 0
NAMA : Bank BRI Loan No.: 2-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 300,000,000
31 Posting CPJ 150,000,000 150,000,000

NAMA : Dadang Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 922,650,000
31 Posting CE 391,100,000 1,313,750,000
31 Posting CE 25,400,000 1,288,350,000

NAMA : Dadang Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
31 Posting CE 25,400,000 0

NAMA : Income Summary No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Posting CE 1,298,200,000 1,298,200,000
31 Posting CE 907,100,000 391,100,000
31 Posting CE 391,100,000 0

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 554,000,000
31 Posting SJ 725,000,000 1,279,000,000
 31 Posting CE 1,279,000,000 0

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Posting GJ 24,000,000 24,000,000
31 Posting CE 24,000,000 0

NAMA : Sales Discount No.: 4-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Freight Collected No.: 4-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Posting SJ 6,750,000 6,750,000
31 Posting CE 6,750,000 0

NAMA : Cost of Goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 229,400,000
31 Posting GJ 485,000,000 714,400,000
31 Posting GJ 16,000,000 698,400,000
31 Posting CE 698,400,000 0

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
 31 Posting PJ 2,250,000 11,050,000
31 Posting CE 11,050,000 0

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,400,000
31 Posting CE 4,400,000 0

NAMA : Telephone, Internet& Electricity Expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 11,400,000
31 Posting CE 11,400,000 0

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,950,000
31 Posting AE 1,325,000 3,625,000
31 Posting CE 3,625,000 0

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 Posting AE 6,650,000 6,650,000
31 Posting CE 6,650,000 0
NAMA : Depreciation Expense No.: 6-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Posting AE 700,000 17,200,000
31 Posting CE 17,200,000 0

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
31 Posting AE 1,250,000 15,550,000
31 Posting CE 15,550,000 0

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
31 Posting AE 1,000,000 24,300,000
31 Posting CE 24,300,000 0

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000
31 Posting AE 3,550,000 39,850,000
31 Posting CE 39,850,000 0
NAMA : Other Operating Expense No.: 6-1800
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 19,267,000
31 Posting CE 19,267,000 0

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,800,000
31 Posting CE 5,800,000 0

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Posting CPJ 14,000,000 22,800,000
31 Posting CE 22,800,000 0

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000
31 Posting CE 6,600,000 0
NAMA : Income Tax Expense No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,033,000
31 Posting AE 3,625,000 8,658,000
31 Posting CE 8,658,000 0
 UD. ABADI
TRIAL BALANCE, PER 31 DESEMBER 2022

( In Rupiah )
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank 1,127,260,000
1-1200 Petty Cash 8,700,000
1-1300 Accounts Receivable 246,000,000
1-1400 Allowance for Doubtful Debt 12,800,000
1-1500 Merchandise Inventory 367,000,000
1-1600 Store Supplies 10,300,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Rent 22,500,000
1-2100 Equipment at Cost 22,000,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 318,610,000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 81,610,000
2-1600 PPN Income 48,760,000
2-2100 Bank BRI Loan 150,000,000
3-1100 Dadang Capital 922,650,000
3-1200 Dadang Drawing 25,400,000
3-1300 Income Summary
4-1100 Sales 1,279,000,000
4-1200 Sales Return 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected 6,750,000
5-1100 Cost of goods Sold 698,400,000
5-1200 Freight Paid 11,050,000
6-1000 Advertising Expenses 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 19,267,000
8-1100 Interest Revenue 5,800,000
9-1100 Interest Expense 22,800,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense 5,033,000
2,793,720,000 2,793,720,000
 UD. ABADI
JURNAL PENYESUAIAN
BULAN DESEMBER 2022
( In Rupiah )
TGL NAMA AKUN REF DEBET CREDIT

2022 31 Store Supplies 1-1600 1,325,000

Des Store Supplies Expenses 6-1200 1,325,000
Rent Expense 6-1600 1,000,000
Prepaid Rent 1-1800 1,000,000
Insurance Expense 6-1500 1,250,000
Prepaid Insurance 1-1700 1,250,000
Allowance for Doubful Debt 1-1400 6,650,000
Bad Debt Expense 6-1300 6,650,000

31 Depreciation Expense 6-1400 700,000

Equipment Accum Depreciation 1-2110 700,000
Wage & Salaries Expense 6-1700 3,550,000
Expense Payable 2-1200 3,550,000

31 PPN Outcome 2-1500 81,610,000

PPN Income 2-1600 48,760,000
PPN Payable 2-1400 32,850,000
Income Tax Expense 9-1300 3,625,000
Income Tax Payable 2-1300 3,625,000

TOTAL 99,710,000 99,710,000

Perlengkapan di neraca saldo Rp 10,300,000
Persediaan akhir perlengkapan Rp 11,625,000
Jadi hrs ditambah nilainya Rp 1,325,000

Taksiran Kerugian Piutang

2.5% x Rp. 246.000.000 Rp 6,150,000
Cadangan yg sudah ada Rp 12,800,000
jadi cad hrs dikurangkan Rp 6,650,000

PPh badan 0,5 % x penjualan bruto bln des

0,5 % x Rp. 725.000.000 Rp 3,625,000
 UD. ABADI
NERACA LAJUR
Desember 2022
( In Rupiah )
NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank 1,127,260,000 1,127,260,000 1,127,260,000
1-1200 Petty Cash 8,700,000 8,700,000 8,700,000
1-1300 Accounts Receivable 246,000,000 246,000,000 246,000,000
1-1400 Allowance for Doubtful Debt 12,800,000 6,650,000 6,150,000 6,150,000
1-1500 Merchandise Inventory 367,000,000 367,000,000 367,000,000
1-1600 Store Supplies 10,300,000 1,325,000 11,625,000 11,625,000
1-1700 Prepaid Insurance 17,500,000 1,250,000 16,250,000 16,250,000
1-1800 Prepaid Rent 22,500,000 1,000,000 21,500,000 21,500,000
1-2100 Equipment at Cost 22,000,000 22,000,000 22,000,000
1-2110 Equipment Accum Dep 16,500,000 700,000 17,200,000 17,200,000
2-1100 Accounts Payable 318,610,000 318,610,000 318,610,000
2-1200 Expense Payable 3,550,000 3,550,000 3,550,000
2-1300 Income Tax Payable 3,625,000 3,625,000 3,625,000
2-1400 PPN Payable 32,850,000 32,850,000 32,850,000
2-1500 PPN Outcome 81,610,000 81,610,000 0 0
2-1600 PPN Income 48,760,000 48,760,000 0 0
2-2100 Bank BRI Loan 150,000,000 150,000,000 150,000,000
3-1100 Dadang Capital 922,650,000 922,650,000 922,650,000
3-1200 Dadang Drawing 25,400,000 25,400,000 25,400,000
3-1300 Income Summary
4-1100 Sales 1,279,000,000 1,279,000,000 1,279,000,000
4-1200 Sales Return 24,000,000 24,000,000 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected 6,750,000 6,750,000 6,750,000
5-1100 Cost of goods Sold 698,400,000 698,400,000 698,400,000
5-1200 Freight Paid 11,050,000 11,050,000 11,050,000
6-1000 Advertising Expenses 4,400,000 4,400,000 4,400,000
6-1100 Telephone, Internet & Electricity ex 11,400,000 11,400,000 11,400,000
6-1200 Store Supplies Expenses 4,950,000 1,325,000 3,625,000 3,625,000
6-1300 Bad Debt Expense 6,650,000 6,650,000 6,650,000
6-1400 Depreciation Expense 16,500,000 700,000 17,200,000 17,200,000
6-1500 Insurance Expense 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 Rent Expense 23,300,000 1,000,000 24,300,000 24,300,000
6-1700 Wages & Salaries Expense 36,300,000 3,550,000 39,850,000 39,850,000
6-1800 Other Operating Expense 19,267,000 19,267,000 19,267,000
8-1100 Interest Revenue 5,800,000 5,800,000 5,800,000
9-1100 Interest Expense 22,800,000 22,800,000 22,800,000
9-1200 Bank Service Charge 6,600,000 6,600,000 6,600,000
9-1300 Income Tax Expense 5,033,000 3,625,000 8,658,000 8,658,000
2,793,720,000 2,793,720,000 99,710,000 99,710,000 2,752,835,000 2,752,835,000 907,100,000 1,298,200,000 1,845,735,000 1,454,635,000
391,100,000 391,100,000
1,298,200,000 1,298,200,000 1,845,735,000 1,845,735,000
-
1,845,735,000 1,454,635,000

391,100,000
 UD ABADI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
( In Rupiah )
Revenues :
Sales 1,279,000,000
Sales Return (24,000,000)
Freight Collected 6,750,000
Total Revenue 1,261,750,000
Cost of Goods Sold :
Cost of Goods Sold 698,400,000
Freight Paid 11,050,000
Total Cost of Goods Sold 709,450,000
Gross Profit 552,300,000
Operating Expense :
Advertising Expenses 4,400,000
Telephone, Internet & Electricity Expense 11,400,000
Store Supplies Expenses 3,625,000
Bad Debt Expense (6,650,000)
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 24,300,000
Wage & Salaries Expense 39,850,000
Other Operating Expense 19,267,000
Total Operating Expense 128,942,000
Operating Profit 423,358,000
Other Revenue and Gains :
Interest Revenue 5,800,000

Other Expense and Loss :

Interest Expense 22,800,000
Bank Service Charge 6,600,000
Income Tax Expense 8,658,000
38,058,000
Total Other Revenue and Other Expense 32,258,000
Net Profit 391,100,000
( In Rupiah )
UD ABADI
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
Current Assets Current Liabilities
Cash In Bank 1,127,260,000 Account Payable 318,610,000
Petty Cash 8,700,000 Expense Payable 3,550,000
Account Receivable 246,000,000 Income Tax Payable 3,625,000
Allowance for Doubful Debt (6,150,000) PPN Payable 32,850,000
Merchandise Inventory 367,000,000 Total Current Liabilities 358,635,000
Store Supplies 11,625,000
Prepaid Insurance 16,250,000 Long Term Liabilities
Prepaid Rent 21,500,000 Bank BRI Loan 150,000,000
Total Current Assets 1,792,185,000 Total Long Term Liabilities 150,000,000
Total Liabilities 508,635,000
Fixed Assets
Equipment at Cost 22,000,000
Equipment Accum Depr (17,200,000) Equity
Total Fixed Assets 4,800,000 Dadang Capital 1,288,350,000

TOTAL ASSETS 1,796,985,000 TOTAL LIABILITIES & EQUITY 1,796,985,000

( In Rupiah )
UD ABADI
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022
Dadang Capital (1 Des 2022) 922,650,000
Net Profit 391,100,000
Dadang Drawing (25,400,000)
Penambahan Ekuitas 365,700,000
Dadang Capital (31 Des 2022) 1,288,350,000
 UD ABADI
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)

SALDO
KETERANGAN Rp
Rp
Arus Kas Dari Aktivitas Operasi
Penerimaan dari pelanggan 905,160,000
Pembayaran kepada supplier (434,000,000)
Pembayaran Expense Payable (8,400,000)
Pembelian Store Supplies (1,300,000)
Total Arus Kas dari Aktivitas Operasi 461,460,000

Arus Kas dari Aktivitas Pendanaan

Pembayaran Bank BRI Loan (150,000,000)
Pembayaran Interest Expense (14,000,000)
Total Arus Kas dari Aktivitas Pendanaan (164,000,000)

Kenaikan Bersih Kas dan Setara Kas 297,460,000

Kas dan Setara Kas Awal Periode 838,500,000

Kas dan Setara Kas Akhir Periode 1,135,960,000

 UD ABADI
CLOSING JOURNAL
PER 31 DESEMBER 2022
( In Rupiah )
DATE DESCRIPTION REFF DEBIT CREDIT
2022 31 Sales 4-1100 1,279,000,000
DES Freight Collected 4-1400 6,750,000
Bad Debt Expense 6-1300 6,650,000
Interest Revenue 8-1100 5,800,000
Income Summary 3-1300 1,298,200,000

31 Income Summary 3-1300 907,100,000

Sales Return 4-1200 24,000,000
Cost of Goods Sold 5-1100 698,400,000
Freight Paid 5-1200 11,050,000
Advertising Expenses 6-1000 4,400,000
Telephone, Internet & ElectricityExpense 6-1100 11,400,000
Store Supplies Expense 6-1200 3,625,000
Depreciation Expense 6-1400 17,200,000
Insurance Expense 6-1500 15,550,000
Rent Expense 6-1600 24,300,000
Wage & Salaries Expense 6-1700 39,850,000
Other Operating Expense 6-1800 19,267,000
Interest Expense 9-1100 22,800,000
Bank Service Charge 9-1200 6,600,000
Income Tax Expense 9-1300 8,658,000

31 Income Summary 3-1300 391,100,000

Dadang Capital 3-1100 391,100,000

31 Dadang Capital 3-1100 25,400,000

Dadang Drawing 3-1200 25,400,000

TOTAL 2,621,800,000 2,621,800,000

 UD ABADI
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank 1,127,260,000
1-1200 Petty Cash 8,700,000
1-1300 Accounts Receivable 246,000,000
1-1400 Allowance for Doubtful Debt 6,150,000
1-1500 Merchandise Inventory 367,000,000
1-1600 Store Supplies 11,625,000
1-1700 Prepaid Insurance 16,250,000
1-1800 Prepaid Rent 21,500,000
1-2100 Equipment at Cost 22,000,000
1-2110 Equipment Accum Dep 17,200,000
2-1100 Accounts Payable 318,610,000
2-1200 Expense Payable 3,550,000
2-1300 Income Tax Payable 3,625,000
2-1400 PPN Payable 32,850,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank BRI Loan 150,000,000
3-1100 Dadang Capital 1,288,350,000

Jumlah ........................ 1,820,335,000 1,820,335,000