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UD. BUANA TRIAL BALANCE, PER 1 DESEMBER 2018 KODE 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300
NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome PPN Income Bank Permata Loan Raka Capital Raka, Drawing Sales Sales Return Cost of goods Sold Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense Interest Revenue Interest Expense Bank Service Charge Income Tax Expense
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
DEBET 42,770,000 9,800,000 85,800,000
KREDIT
Rp
11,800,000
Rp Rp Rp
16,500,000 69,300,000 3,900,000
Rp
1,500,000
Rp Rp
301,000,000 366,500,000
Rp
503,300,000
Rp
6,100,000
Rp
1,279,900,000
520,000,000 9,800,000 15,300,000 21,300,000 15,000,000 63,300,000
25,400,000
314,100,000 8,800,000 4,200,000 8,700,000 4,750,000 15,100,000 16,500,000 14,300,000 23,300,000 36,300,000 9,300,000
Rp Rp
9,480,000 6,600,000
Rp
1,279,900,000
UD BUANA PURCHASE JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01
DEBIT DATE
INVOICE NO
DESCRIPTION
REF MERCHANDISE INVENTORY
VAT-IN
CREDIT FREIGHT IN
ACCOUNT PAYABLE
2018 DEC
TOTAL……………. ACCOUNT NUMBER …………… RECAPITULATION DEBIT ACC. NO
TOTAL
CREDIT TOTAL
ACC. NO
TOTAL
TOTAL
UD BUANA SALES JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01
DEBIT DATE
INVOICE NO
DESCRIPTION
REF
CREDIT
ACCOUNT RECEIVABLE
SALES OF MERCHANDISE
VAT-OUT
FREIGHT OUT
2016 DEC
TOTAL …………… ACCOUNT NUMBER……………. RECAPITULATION DEBIT ACC. NO
TOTAL
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
UD BUANA GENERAL JOURNAL DECEMBER 2018 ( In Rupiah ) Date
Page 01 Invoice
Pos Ref
Description
Debit
Credit
2018 DEC
TOTAL ……………………. RECAPITULATION DEBIT ACC. NO
TOTAL
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
UD BUANA CASH RECEIPT JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01 DEBIT
DATE
EVIDENCE NO
DESCRIPTION
RE F CASH IN BANK
CREDIT OTHERS
ACCOUNT ACC. NO
OTHERS TOTAL
ACCOUNT RECEIVABLE
ACCOUNT
ACC. NO
TOTAL
2018 DEC
TOTAL ………………… ACCOUNT NUMBER………………….
ACC. NO
TOTAL
RECAPITULATION DEBIT KREDIT TOTAL ACC. NO TOTAL
TOTAL
UD BUANA CASH PAYMENT JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01 DEBIT
DATE
EVIDENCE NO.
DESCRIPTION
REF
ACCOUNT PAYABLE
ACCOUNT
2018 DEC
TOTAL ………………… ACCOUNT NUMBER…………………. RECAPITULATION DEBIT ACC. NO
TOTAL
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
CREDIT OTHERS ACC NO.
TOTAL
CASH IN BANK
ACCOUNT
OTHERS ACC NO.
TOTAL
UD BUANA PETTY CASH DECEMBER, 2018 ( In Rupiah ) DATE
EVIDENCE NO
DESCRIPTION
DEBIT ACCOUNT
ACC NO.
CREDIT TOTAL
PETTY CASH
2018 DEC
TOTAL ……………………………. ACCOUNT NUMBER RECAPITULATION DEBIT ACC. NO
TOTAL
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
UD BUANA INVENTORY CARD DECEMBER, 2018 NAME : KODE : ( In Rupiah ) DATE
2018 DEC
EVIDEN CE NO
HP Pavilion 14 HPP-14 METODE : AVERAGE DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
BALANCE TOTAL
UNIT
PRICE
TOTAL
PT SOLOK INDAH INVENTORY CARD DECEMBER, 2018 NAME : KODE : ( In Rupiah ) DATE
2018 DEC
EVIDEN CE NO
DELL Inspiron 15 DI-15 DESCRIPTION
UNIT
IN PRICE
TOTAL
UNIT
OUT PRICE
TOTAL
METODE : AVERAGE BALANCE UNIT PRICE TOTAL
UD BUANA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2018 (In Rupiah) Nama : Date
JB ELEX
Kode : C001 Description
Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
Nama : Date
DIGITAL ELEX Description
Kode : C002 Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
Nama : Date 2016 DEC
MAJU ELEX Description
Kode : C003 Ref
Debit
Credit
Balance Debit
Credit
UD BUANA SUBSIDIARY LEDGER-ACCOUNT PAYABLE DECEMBER, 2018 (In Rupiah) Nama :
PT SAHABAT JAYA
Date
Description
Kode : S001
Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
Nama : Date 2016 DEC
Fa. MAKMUR Description
Kode : S002
Ref
Debit
Credit
Balance Debit
Credit
UD BUANA LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
CUSTOMER
BALANCE
1 2 3 4 Total ………………
UD BUANA LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
SUPPLIER
BALANCE
1 2 Total ………………
UD BUANA LIST OF INVENTORY BALANCE DECEMBER 31, 2018 (In rupiah) KODE
PRODUCT
BALANCE
1 2 Total ………………
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Cash In Bank TANGGAL
Des
KETERANGAN
No.: 1-1100 REF
DEBIT
KREDIT
1 Balance
SALDO DEBIT 42,770,000
NAMA : Petty Cash TANGGAL
Des
No.: 1-1200 KETERANGAN
REF
DEBIT
KREDIT
1 Balance
SALDO DEBIT
Des
KETERANGAN
No.: 1-1300 REF
DEBIT
KREDIT
1 Balance
SALDO DEBIT
Des
KETERANGAN
1 Balance
KREDIT
85,800,000
NAMA : Allowance for Doubtful Debt TANGGAL
KREDIT
9,800,000
NAMA : Accounts Receivable TANGGAL
KREDIT
No.: 1-1400 REF
DEBIT
KREDIT
SALDO DEBIT
KREDIT Rp
11,800,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Merchandise Inventory TANGGAL
Des
KETERANGAN
No.: 1-1500 REF
DEBIT
SALDO
KREDIT
DEBIT
1 Balance
520,000,000
NAMA : Store Supplies TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 1-1600 SALDO DEBIT KREDIT
KREDIT
1 Balance
9,800,000
NAMA : Prepaid Insurance TANGGAL
Des
KETERANGAN
REF
DEBIT
Rp
NAMA : Prepaid Rent
Des
KETERANGAN
1 Balance
No.: 1-1700 SALDO DEBIT KREDIT
KREDIT
1 Balance
TANGGAL
KREDIT
REF
DEBIT
KREDIT
15,300,000
No.: 1-1800 SALDO DEBIT KREDIT 21,300,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Prepaid Tax TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
15,000,000
NAMA : Equitment at Cost TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Des
No.: 1-1210 SALDO DEBIT KREDIT Rp
16,500,000
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
NAMA : Accounts Payable TANGGAL
No.: 1-2100 SALDO DEBIT KREDIT 63,300,000
NAMA : Equitment Accum Dep TANGGAL
No.: 1'1900 SALDO DEBIT KREDIT
KETERANGAN
1 Balance
REF
DEBIT
KREDIT
No.: 2-1100 SALDO DEBIT KREDIT Rp
69,300,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Expense Payable TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
Rp
NAMA : Income Tax Payable TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
Des
KETERANGAN
No.: 2-1300 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
1 Balance
BUKU BESAR UMUM Bulan DESEMBER 2018
1,500,000
No.: 2-1500 SALDO DEBIT KREDIT Rp
UD BUANA
-
No.: 2-1400 SALDO DEBIT KREDIT Rp
NAMA : PPN Outcome TANGGAL
3,900,000
Rp
NAMA : PPN Payable TANGGAL
No.: 2-1200 SALDO DEBIT KREDIT
-
NAMA : PPN Income TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
-
NAMA : Bank Mandiri Loan TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
TANGGAL
Rp
KETERANGAN
REF
DEBIT
KREDIT
TANGGAL
KETERANGAN
Rp
REF
DEBIT
KREDIT
1 Balance
301,000,000
No.: 3-1100 SALDO DEBIT KREDIT
1 Balance
NAMA : Raka Drawing
Des
No.: 2-2100 SALDO DEBIT KREDIT
1 Balance
NAMA : Raka Capital
Des
No.: 2-1600 SALDO DEBIT KREDIT
366,500,000
No.: 3-1200 SALDO DEBIT KREDIT 25,400,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Sales TANGGAL
Des
KETERANGAN
1 Balance
REF
DEBIT
KREDIT
No.: 4-1100 SALDO DEBIT KREDIT Rp
503,300,000
NAMA : Sales Return TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
NAMA : Cost of Goods Sold TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
TANGGAL
KETERANGAN
No.: 5-1100 SALDO DEBIT KREDIT 314,100,000
NAMA : Freight Paid
Des
No.: 4-1200 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
1 Balance
No.: 5-1200 SALDO DEBIT KREDIT 8,800,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Advertising Expenses TANGGAL
Des
KETERANGAN
1 Balance
REF
DEBIT
KREDIT
No.: 6-1000 SALDO DEBIT KREDIT 4,200,000
NAMA : Telephone& Electricity Expenses TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
8,700,000
NAMA : Store Supplies Expenses TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
Des
KETERANGAN
No.: 6-1200 SALDO DEBIT KREDIT 4,750,000
NAMA : Bad Debt Expense TANGGAL
No.: 6-1100 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
1 Balance
No.: 6-1300 SALDO DEBIT KREDIT 15,100,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Depreciation Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
16,500,000
NAMA : Insurance Expense TANGGAL
Des
KETERANGAN
1 Balance
No.: 6-1400 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
No.: 6-1500 SALDO DEBIT KREDIT 14,300,000
NAMA : Rent Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
23,300,000
NAMA : Wages & Salaries TANGGAL
Des
KETERANGAN
No.: 6-1600 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
1 Balance
No.: 6-1700 SALDO DEBIT KREDIT 36,300,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Other Operating Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
9,300,000
NAMA : Interest Revenue TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
KETERANGAN
No.: 8-1100 SALDO DEBIT KREDIT Rp
NAMA : Interest Expense TANGGAL
No.: 6-1800 SALDO DEBIT KREDIT
REF
DEBIT
KREDIT
6,100,000
No.: 9-1100 SALDO DEBIT KREDIT
Des
1 Balance
9,480,000
NAMA : Bank Service Charge TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance
No.: 9-1200 SALDO DEBIT KREDIT 6,600,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Income Tax Expense TANGGAL
Des
KETERANGAN
1 Balance
REF
DEBIT
KREDIT
No.: 9-1300 SALDO DEBIT KREDIT
RECAPITULATION PURCHASE JOURNAL DEBIT v v
ACC. NO 1-1500 2-1600
TOTAL -
TOTAL
v
-
ACC. NO v v v
TOTAL
ACC. NO
v v v
TOTAL -
TOTAL
v
-
TOTAL
-
v v
-
RECAPITULATION GENERAL JOURNAL DEBIT KREDIT TOTAL ACC. NO TOTAL
-
-
-
TOTAL
-
TOTAL
RECAPITULATION CASH PAYMEN DEBIT KREDIT TOTAL ACC. NO -
v v v
-
RECAPITULATION CASH RECEIP DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL -
TOTAL
v
-
-
v
v
ACC. NO 2-1100
RECAPITULATION SALES JOURNAL DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL TOTAL
v
CREDIT
-
v v v v
-
TOTAL -
-
v
-
TOTAL
ACC. NO v v v v v
0 0 0 0 0
TOTAL
- TOTAL
RECAPITULATION PETTY CASH DEBIT KREDIT TOTAL ACC. NO TOTAL -
-
-
-
-
TOTAL
-
v
UD. BUANA TRIAL BALANCE, PER 31 DESEMBER 2018 KODE 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300
NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome PPN Income Bank Permata Loan Raka Capital Raka, Drawing Sales Sales Return Cost of goods Sold Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Interest Expense Bank Service Charge Income Tax Expense
DEBET
KREDIT
UD. BUANA JURNAL PENYESUAIAN BULAN DESEMBER 2018 TGL 2018 Des
NAMA AKUN
REF
DEBET
CREDIT
UD. BUANA NERACA LAJUR Desember 2018
KODE
NAMA AKUN
1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance for Doubtful 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 PPN Payable 2-1500 PPN Outcome 2-1600 PPN Income 2-2100 Bank Permata Loan 3-1100 Raka Capital 3-1200 Raka, Drawing 4-1100 Sales 4-1200 Sales Return 5-1100 Cost of goods Sold 5-1200 Freight Paid 6-1000 Advertising Expenses 6-1100 Telephone & Electricity expenses 6-1200 Store Supplies Expenses
NERACA SALDO DEBET KREDIT
AJP DEBET
NSD KREDIT
DEBET
KREDIT
RUGI LABA DEBET KREDIT
NERACA DEBET
KREDIT
6-1300 Bad Debt Expense 6-1400 Depreciation Expense 6-1500 Insurance Expense 6-1600 Rent Expense 6-1700 Wages & Salaries Expense 6-1800 Other Operating Expense 8-1100 Interest Revenue 9-1100 Interest Expense 9-1200 Bank Service Charge 9-1300 Income Tax Expense
-
UD BUANA LAPORAN LABA RUGI Untuk periode yang berakhir 31 Desember 2018
UD BUANA LAPORAN PERUBAHAN POSISI KEUANGAN PER 31 DESEMBER 2018
UD BUANA LAPORAN PERUBAHAN EKUITAS PER 31 DESEMBER 2018
UD BUANA CASH FLOW REPORT DECEMBER 31, 2018 (In Rupiah) KETERANGAN
Rp
SALDO Rp
UD BUANA CLOSING JOURNAL PER 31 DESEMBER 2018 DATE 2018 DES
DESCRIPTION
REFF
DEBIT
CREDIT
UD BUANA POST CLOSING TRIAL BALANCE PER 31 DESEMBER 2018 ACCOUNT NUMBER 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100
ACCOUNT NAME Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome PPN Income Bank Permata Loan Raka Capital Jumlah ........................
DEBIT Rp
CREDIT Rp
