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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
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 Rp
9,480,000 6,600,000
Rp
1,279,900,000 Rp
1,279,900,000
Rp Rp Rp Rp Rp Rp
Rp
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
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
UD BUANA PURCHASE JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01
DEBIT DATE
INVOICE NO
DESCRIPTION
REF MERCHANDISE INVENTORY
VAT-IN
CREDIT ACCOUNT PAYABLE
FREIGHT IN
2016 DEC 10
F05
PT MARGONDA
301,000,000
30,100,000
331,100,000
22
A17
PT SAHABAT JAYA
399,600,000
39,960,000
439,560,000
29
G11
Fa. MAKMUR
333,200,000
33,320,000
366,520,000
1,033,800,000
103,380,000
TOTAL……………. ACCOUNT NUMBER ……………
1-1500
-
2-1600
1,137,180,000 2-1100
RECAPITULATION DEBIT
CREDIT
ACC. NO 1-1500 2-1600
TOTAL 1,033,800,000 103,380,000 -
ACC. NO 2-1100
TOTAL 1,137,180,000
TOTAL
1,137,180,000
TOTAL
1,137,180,000
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 6
F12-1
DIGITAL ELEX
286,000,000
260,000,000
26,000,000
18
F12-2
JB ELEX
188,100,000
171,000,000
17,100,000
27
F12-3
MAJU ELEX
467,500,000
425,000,000
42,500,000
941,600,000
856,000,000
85,600,000
1-1300
4-1100
2-1500
TOTAL …………… ACCOUNT NUMBER…………….
-
RECAPITULATION DEBIT ACC. NO 1-1300
TOTAL
KREDIT TOTAL 941,600,000
941,600,000
ACC. NO
TOTAL
4-1100
856,000,000
2-1500
85,600,000
TOTAL
941,600,000
UD BUANA GENERAL JOURNAL DECEMBER 2018 ( In Rupiah ) Date 2018 DEC
Page 01 Invoice
6
7
11
13
18
27
F12-1
NK12-1
NK-1
KN-01
F12-2
F12-3
Pos Ref
Description
Debit
Credit
Cost of goods sold Merchandise Inventory
5-1100 1-1500
215,500,000
Sales Return PPN Outcome Accounts Receivable
4-1200 2-1500 1-1300
50,000,000 5,000,000
Merchandise Inventory Cost of goods sold
1-1500 5-1100
44,500,000
Accounts Payable Merchandise Inventory PPN Income
2-1100 1-1500 2-1600
45,100,000
Cost of goods sold Merchandise Inventory
5-1100 1-1500
180,000,000
Cost of goods sold Merchandise Inventory
5-1100 1-1500
146,000,000
Cost of goods sold Merchandise Inventory
5-1100 1-1500
367,154,289
TOTAL …………………….
1,053,254,289
215,500,000
55,000,000
44,500,000
41,000,000 4,100,000
180,000,000
146,000,000
367,154,289
1,053,254,289
RECAPITULATION DEBIT ACC. NO
KREDIT TOTAL
5-1100 4-1200 2-1500 2-1100 1-1500
50,000,000 5,000,000 45,100,000
TOTAL
1,053,254,289
908,654,289
ACC. NO
TOTAL
1-1500 1-1300 2-1600 5-1100
949,654,289
TOTAL
1,053,254,289
55,000,000 4,100,000 44,500,000
44,500,000
UD BUANA CASH RECEIPT JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01 DEBIT
DATE
EVIDENCE NO
DESCRIPTION
RE F CASH IN BANK
2018 DEC 3 12 13
BKM12-1 BKM12-2 KN01
JB ELEX DIGITAL ELEX Penjualan Tunai
14 20 25
BKM12-3 BKM12-4 BKM12-5
DIGITAL ELEX Penerimaan piutang yang telah dihapuska MAJU ELEX
TOTAL ………………… ACCOUNT NUMBER………………….
CREDIT OTHERS
ACCOUNT ACC. NO
OTHERS ACCOUNT RECEIVABLE
TOTAL
34,100,000 180,400,000 266,200,000
34,100,000 180,400,000
28,600,000 7,200,000 19,800,000
28,600,000
536,300,000 1-1100
ACCOUNT
Sales PPN Outcome
ACC. NO
TOTAL
4-1100 2-1500
242,000,000 24,200,000
Allowance for Doubtful Debt 1-1400
7,200,000
19,800,000
-
262,900,000 1-1300
ACC. NO 1-1100
TOTAL
273,400,000
RECAPITULATION DEBIT KREDIT TOTAL ACC. NO TOTAL 536,300,000 1-1300 262,900,000 4-1100 242,000,000 2-1500 24,200,000 1-1400 7,200,000
536,300,000 TOTAL
536,300,000
UD BUANA CASH PAYMENT JOURNAL DECEMBER, 2018 ( In Rupiah )
Page 01 DEBIT
DATE
EVIDENCE NO.
DESCRIPTION
REF
ACCOUNT PAYABLE
ACCOUNT
CREDIT OTHERS ACC NO.
TOTAL
CASH IN BANK
ACCOUNT
OTHERS ACC NO.
TOTAL
2018 DEC 1 BKK 12-1
Pembayaran Gaji Bln Nopember
Expense Payable
6 BKK12-2
PT MARGONDA
28,600,000
9 BKK12-3
PT SAHABAT JAYA
23,100,000
15 BKK12-4
SETORAN PAJAK
18 BKK12-5
PT MARGONDA
23 BKK12-6
Fa. MAKMUR
30 BKK12-7
Pembayaran cicilan
2-1200
23,100,000 2-1400
286,000,000 17,600,000 Bank Mandiri Loan
2-2100
16,000,000
Interest Expense
9-1100
3,000,000
23,000,000
2-1100
KREDIT 355,300,000 2,500,000 1,500,000 16,000,000 3,000,000
ACC. NO 1-1100
TOTAL 378,300,000
-
TOTAL
378,300,000
TOTAL
19,000,000
378,300,000 1-1100
RECAPITULATION TOTAL
1,500,000
17,600,000
DEBIT ACC. NO 2-1100 2-1200 2-1400 2-2100 9-1100
1,500,000
286,000,000
355,300,000
ACCOUNT NUMBER………………….
2,500,000 28,600,000
PPN Payable
TOTAL …………………
2,500,000
378,300,000
-
UD BUANA PETTY CASH DECEMBER, 2018 ( In Rupiah ) DATE 2018 DEC
2 4 9 17 26
EVIDENCE NO V12-1 V12-2 V12-3 V12-4 V12-5
DESCRIPTION
Pembuatan Brosur Pembelian perlengkapan Prive Perbaikan toko
DEBIT ACCOUNT Advertising Expenses Expenses Payable Store Supplies Raka , Drawing Other Operating Expenses
CREDIT
ACC NO.
TOTAL
6-1000 2-1200 1-1600 3-1200 6-1800
TOTAL …………………………….
PETTY CASH
750,000 900,000 1,000,000 1,000,000 800,000 4,450,000
750,000 900,000 1,000,000 1,000,000 800,000 4,450,000
ACCOUNT NUMBER
1-1200 RECAPITULATION DEBIT
KREDIT
ACC. NO
TOTAL
6-1000 2-1200 1-1600 3-1200 6-1800
TOTAL
ACC. NO
TOTAL
750,000 900,000 1,000,000 1,000,000 800,000
1-1200
4,450,000
4,450,000
TOTAL
4,450,000
UD BUANA INVENTORY CARD DECEMBER, 2016 NAME : KODE : ( In Rupiah ) DATE
HP Pavilion 14 HPP-14 METODE : AVERAGE
EVIDEN CE NO
DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
BALANCE TOTAL
UNIT
PRICE
TOTAL
20
16,000,000
320,000,000
12
16,000,000
192,000,000
2018 DEC
1
Saldo
6
Penjualan
7
Retur Penjualan
2
-16,000,000
-32,000,000
14
16,000,000
224,000,000
10
Pembelian
11
16,000,000
176,000,000
25
16,000,000
400,000,000
11
Retur Pembelian
1
-16,000,000
-16,000,000
24
16,000,000
384,000,000
13
Penjualan
5
16,000,000
80,000,000
19
16,000,000
304,000,000
18
Penjualan
6
16,000,000
96,000,000
13
16,000,000
208,000,000
22
Pembelian
25
16,096,000
402,400,000
27
Penjualan
29
Pembelian
8
12
16,200,000
16400000
128,000,000
194,400,000 15
12
16,000,000
16,096,000
241,440,000
196,800,000 535,200,000
529,440,000
10
16,096,000
160,960,000
22
16,261,818
357,760,000 357,760,000
UD BUANA INVENTORY CARD DECEMBER, 2016 NAME : KODE : ( In Rupiah ) DATE
DELL Inspiron 15 DI-15
EVIDEN CE NO
DESCRIPTION
UNIT
IN PRICE
TOTAL
UNIT
OUT PRICE
TOTAL
METODE : AVERAGE BALANCE UNIT PRICE TOTAL
2018 DEC
1
Saldo
16
12,500,000
200,000,000
6
Penjualan
9
12,500,000
112,500,000
7
Retur Penjualan
1
-12,500,000
-12,500,000
10
12,500,000
125,000,000
10
Pembelian
10
12,500,000
125,000,000
20
12,500,000
250,000,000
11
Retur Pembelian
2
-12,500,000
-25,000,000
18
12,500,000
225,000,000
13
Penjualan
8
12,500,000
100,000,000
10
12,500,000
125,000,000
18
Penjualan
4
12,500,000
50,000,000
6
12,500,000
75,000,000
22
Pembelian
21
12,571,429
264,000,000
27
Penjualan
11
12,571,429
138,285,714
29
Pembelian
22
12,485,714
274,685,714
7
15
12,600,000
12,400,000
87,500,000
189,000,000 10
11
12,500,000
12,571,429
125,714,286
136,400,000 437,900,000
338,214,286
274,685,714
UD BUANA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2018 (In Rupiah) Nama :
JB ELEX
Date
Kode : C001 Description
Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
1 Balance
v
3 Received
1
18 Sales
Nama :
1
34,100,000 34,100,000 188,100,000
188,100,000
DIGITAL ELEX
Date
Description
-
Kode : C002 Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
Nama :
1 Balance
v
6 sales
1
28,600,000 286,000,000
314,600,000
12 Received
1
180,400,000
134,200,000
14 Received
1
28,600,000
105,600,000
MAJU ELEX
Date
Description
Kode : C003 Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
Nama :
1 Balance
v
25 Received
1
27 Sales
1
19,800,000 19,800,000 467,500,000
467,500,000
PANEN ELEX
Date
Description
-
Kode : C004 Ref
Debit
Credit
Balance Debit
2016 DEC
1 Balance
v
3,300,000
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 :
1 Balance
v
9 Payment
1
22 Purchase
1
23,100,000 23,100,000
439,560,000
Fa. MAKMUR
Date
Description
439,560,000
Kode : S002
Ref
Debit
Credit
Balance Debit
Credit
2016 DEC
1 Balance
v
23 Payment
1
29 Payment
1
17,600,000 17,600,000
366,520,000
366,520,000
UD BUANA LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
CUSTOMER
BALANCE
1
JB ELEX
188,100,000
2
DIGITAL ELEX
105,600,000
3
MAJU ELEX
467,500,000
4
PANEN ELEX
3,300,000 761,200,000
Total ………………
UD BUANA LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
SUPPLIER
BALANCE
1
PT SAHABAT JAYA
439,560,000
2
Fa. MAKMUR
366,520,000
PT MARGONDA
806,080,000
Total ………………
UD BUANA LIST OF INVENTORY BALANCE DECEMBER 31, 2018 (In rupiah) KODE
PRODUCT
BALANCE
1
HP Pavilion 14
357,760,000
2
DELL Inspiron 15
274,685,714 632,445,714
Total ………………
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 v NAMA : Cash In Bank TANGGAL
Des
KETERANGAN
No.: 1-1100 REF
DEBIT
KREDIT
DEBIT
1 Balance
v
Rp
579,070,000
v
Rp
200,770,000
v
31 Sales Journal
Rp
200,770,000
31 Purchases Journal
Rp
200,770,000
31 General Journal
Rp
200,770,000
31 AJP
Rp
200,770,000
31 Closing Journal
Rp
200,770,000
Rp
536,300,000
31 Payment Journal
Rp
378,300,000
NAMA : Petty Cash TANGGAL
KETERANGAN
REF
DEBIT
SALDO
KREDIT
DEBIT
1 Balance
KREDIT
9,800,000
v
31 Receipt Journal
Rp
9,800,000
31 Payment Journal
Rp
9,800,000
Rp
5,350,000
31 Purchases Journal
Rp
5,350,000
v
31 General Journal
Rp
5,350,000
v
31 AJP
Rp
5,350,000
31 Closing Journal
Rp
5,350,000
Rp
4,450,000
NAMA : Accounts Receivable TANGGAL
KETERANGAN
v v
REF
DEBIT
SALDO
KREDIT
DEBIT
1 Balance
KREDIT
85,800,000
v
Rp
1,027,400,000
v
Rp
764,500,000
v
Rp
764,500,000
Rp
764,500,000
Rp
709,500,000
31 AJP
Rp
709,500,000
31 Closing Journal
Rp
709,500,000
Rp
941,600,000
31 Receipt Journal
Rp
262,900,000
31 Payment Journal 31 Purchases Journal 31 General Journal
Rp
55,000,000
NAMA : Allowance for Doubtful Debt TANGGAL
KETERANGAN
v
No.: 1-1300
31 Sales Journal
Des
v
No.: 1-1200
31 Petty Cash Recap
Des
KREDIT
42,770,000
31 Receipt Journal
Des
v
SALDO
v
v
No.: 1-1400 REF
DEBIT
KREDIT
1 Balance
SALDO DEBIT
KREDIT Rp
11,800,000 v
Rp
19,000,000 v
v
31 Payment Journal
Rp
19,000,000
v
31 Sales Journal
Rp
19,000,000
v
31 Purchases Journal
Rp
19,000,000
v
31 General Journal
Rp
19,000,000
v
31 AJP
Rp
19,000,000
31 Closing Journal
Rp
19,000,000
31 Receipt Journal
Rp
UD BUANA
7,200,000
BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Merchandise Inventory TANGGAL
Des
KETERANGAN
No.: 1-1500 REF
DEBIT
SALDO
KREDIT
DEBIT
1 Balance 31 Purchases Journal
Rp
v
v
1,553,800,000 1,553,800,000
v
31 Sales Journal
Rp
1,553,800,000
v
31 Receipt Journal
Rp
1,553,800,000
v
Rp
648,645,711
31 AJP
Rp
Rp
648,645,711
31 Closing Journal
Rp
648,645,711
KETERANGAN
REF
44,500,000
Rp
949,654,289
DEBIT
Rp
KREDIT
1,000,000
9,800,000
v v
Rp
10,800,000
31 Payment Journal
Rp
10,800,000
31 Sales Journal
Rp
10,800,000
31 Purchases Journal
Rp
10,800,000
31 General Journal
Rp
10,800,000
31 AJP
Rp
10,800,000
31 Closing Journal
Rp
10,800,000
NAMA : Prepaid Insurance TANGGAL
KETERANGAN
REF
DEBIT
No.: 1-1700 SALDO DEBIT KREDIT
KREDIT
1 Balance
Rp
15,300,000
31 Receipt Journal
Rp
15,300,000
31 Payment Journal
Rp
15,300,000
31 Sales Journal
Rp
15,300,000
31 Purchases Journal
Rp
15,300,000
31 General Journal
Rp
15,300,000
31 AJP
Rp
15,300,000
31 Closing Journal
Rp
15,300,000
NAMA : Prepaid Rent TANGGAL
KETERANGAN
REF
DEBIT
1 Balance
21,300,000
31 Receipt Journal
Rp
21,300,000
31 Payment Journal
Rp
21,300,000
31 Sales Journal
Rp
21,300,000
31 Purchases Journal
Rp
21,300,000
31 General Journal
Rp
21,300,000
31 AJP
Rp
21,300,000
31 Closing Journal
Rp
21,300,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018
TANGGAL
KETERANGAN
REF
DEBIT
KREDIT
v
No.: 1-1800 SALDO DEBIT KREDIT
KREDIT
NAMA : Prepaid Tax
v
No.: 1-1600 SALDO DEBIT KREDIT
1 Balance 31 Petty Cash Recap
Des
v
Rp
TANGGAL
Des
v
Rp
NAMA : Store Supplies
Des
520,000,000
31 Payment Journal
31 General Journal
1,033,800,000
KREDIT
No.: 1'1900 SALDO DEBIT KREDIT
v
Des
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Equitment at Cost TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Equitment Accum Dep TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
v
No.: 1-2100 SALDO DEBIT KREDIT 63,300,000 63,300,000 63,300,000 63,300,000 63,300,000 63,300,000 63,300,000 63,300,000
Purchases Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp
355,300,000
Rp
45,100,000
1,137,180,000
v
No.: 1-1210 SALDO DEBIT KREDIT Rp Rp Rp Rp Rp Rp Rp Rp
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
NAMA : Accounts Payable TANGGAL
15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
16,500,000 v 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000
No.: 2-1100 SALDO DEBIT KREDIT Rp 69,300,000 v Rp 1,206,480,000 v Rp 851,180,000 v Rp 851,180,000 Rp 851,180,000 Rp 806,080,000 v Rp 806,080,000 Rp 806,080,000
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Expense Payable TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal Petty Cash Recap AJP Closing Journal
Rp
2,500,000
Rp
900,000
NAMA : Income Tax Payable TANGGAL
Des
KETERANGAN
1 Balance 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal
REF
DEBIT
KREDIT
No.: 2-1200 SALDO DEBIT KREDIT Rp 3,900,000 v Rp 3,900,000 Rp 1,400,000 v Rp 1,400,000 Rp 1,400,000 Rp 500,000 v Rp 500,000 Rp 500,000
No.: 2-1300 SALDO DEBIT KREDIT Rp Rp Rp Rp Rp
- v -
31 General Journal 31 AJP 31 Closing Journal
Rp Rp Rp
NAMA : PPN Payable TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 2-1400 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
Rp Rp Rp Rp Rp Rp Rp Rp
1,500,000
NAMA : PPN Outcome TANGGAL
Des
KETERANGAN
REF
DEBIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
KREDIT
Rp
Rp
24,200,000
Rp
85,600,000
1,500,000 v 1,500,000 - v -
No.: 2-1500 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
-
Rp Rp Rp Rp Rp Rp Rp Rp
5,000,000
24,200,000 24,200,000 109,800,000 109,800,000 104,800,000 104,800,000 104,800,000
v v v v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : PPN Income TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
103,380,000 Rp
4,100,000
NAMA : Bank Mandiri Loan TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
TANGGAL
KETERANGAN
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
REF
16,000,000
DEBIT
Rp Rp Rp Rp Rp Rp Rp
103,380,000 99,280,000 99,280,000 99,280,000
v
v v
No.: 2-2100 SALDO DEBIT KREDIT Rp Rp Rp Rp Rp Rp Rp Rp
NAMA : Raka Capital
Des
No.: 2-1600 SALDO DEBIT KREDIT
KREDIT
301,000,000 v 301,000,000 285,000,000 v 285,000,000 285,000,000 285,000,000 285,000,000 285,000,000
No.: 3-1100 SALDO DEBIT KREDIT Rp Rp Rp Rp Rp Rp Rp Rp
366,500,000 v 366,500,000 366,500,000 366,500,000 366,500,000 366,500,000 366,500,000 366,500,000
NAMA : Raka Drawing TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 3-1200 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Petty Cash Recap Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
1,000,000
Rp Rp Rp Rp Rp Rp Rp
25,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000 26,400,000
v v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Sales TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 4-1100 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
242,000,000
Rp
856,000,000
Rp Rp Rp Rp Rp Rp Rp Rp
NAMA : Sales Return TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 4-1200 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
v
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
Rp Rp Rp Rp Rp Rp Rp
50,000,000
NAMA : Cost of Goods Sold TANGGAL
Des
KETERANGAN
REF
DEBIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
908,654,289
Rp
44,500,000
314,100,000 Rp 314,100,000 Rp 314,100,000 Rp 314,100,000 Rp 314,100,000 Rp 1,178,254,289 Rp 1,178,254,289 Rp 1,178,254,289
NAMA : Freight Paid TANGGAL
KETERANGAN
REF
DEBIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
v
v
v
No.: 5-1200 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
50,000,000 50,000,000 50,000,000
No.: 5-1100 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Des
503,300,000 v 745,300,000 v 745,300,000 1,601,300,000 v 1,601,300,000 1,601,300,000 1,601,300,000 1,601,300,000
Rp Rp Rp Rp Rp Rp Rp
8,800,000 8,800,000 8,800,000 8,800,000 8,800,000 8,800,000 8,800,000 8,800,000
v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Advertising Expenses TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 6-1000 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Petty Cash Recap Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
750,000
Rp Rp Rp Rp Rp Rp Rp
NAMA : Telephone& Electricity Expenses TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Store Supplies Expenses TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Bad Debt Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
v
4,750,000 4,750,000 4,750,000 4,750,000 4,750,000 4,750,000 4,750,000 4,750,000
v
No.: 6-1300 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
8,700,000 8,700,000 8,700,000 8,700,000 8,700,000 8,700,000 8,700,000 8,700,000
No.: 6-1200 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
v v
No.: 6-1100 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
4,200,000 4,950,000 4,950,000 4,950,000 4,950,000 4,950,000 4,950,000 4,950,000
Rp Rp Rp Rp Rp Rp Rp
15,100,000 15,100,000 15,100,000 15,100,000 15,100,000 15,100,000 15,100,000 15,100,000
v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Depreciation Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 6-1400 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal
Rp Rp Rp Rp
16,500,000 16,500,000 16,500,000 16,500,000 16,500,000
v
31 General Journal 31 AJP 31 Closing Journal
Rp Rp Rp
NAMA : Insurance Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 6-1500 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Rent Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp Rp Rp Rp Rp Rp Rp
NAMA : Wages & Salaries TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
v
23,300,000 23,300,000 23,300,000 23,300,000 23,300,000 23,300,000 23,300,000 23,300,000
v
No.: 6-1700 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
14,300,000 14,300,000 14,300,000 14,300,000 14,300,000 14,300,000 14,300,000 14,300,000
No.: 6-1600 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
16,500,000 16,500,000 16,500,000
Rp Rp Rp Rp Rp Rp Rp
36,300,000 36,300,000 36,300,000 36,300,000 36,300,000 36,300,000 36,300,000 36,300,000
v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Other Operating Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Petty Cash Recap Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
800,000
Rp Rp Rp Rp Rp Rp Rp
NAMA : Interest Revenue TANGGAL
Des
No.: 6-1800 SALDO DEBIT KREDIT
KETERANGAN
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
REF
DEBIT
KREDIT
9,300,000 10,100,000 10,100,000 10,100,000 10,100,000 10,100,000 10,100,000 10,100,000
v v
No.: 8-1100 SALDO DEBIT KREDIT Rp Rp Rp Rp Rp Rp Rp Rp
6,100,000 v 6,100,000 6,100,000 6,100,000 6,100,000 6,100,000 6,100,000 6,100,000
NAMA : Interest Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 9-1100 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
Rp
Rp Rp Rp Rp Rp Rp Rp
3,000,000
NAMA : Bank Service Charge TANGGAL
Des
KETERANGAN
REF
DEBIT
KREDIT
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
v v
No.: 9-1200 SALDO DEBIT KREDIT
1 Balance 31 31 31 31 31 31 31
9,480,000 9,480,000 12,480,000 12,480,000 12,480,000 12,480,000 12,480,000 12,480,000
Rp Rp Rp Rp Rp Rp Rp
6,600,000 6,600,000 6,600,000 6,600,000 6,600,000 6,600,000 6,600,000 6,600,000
v
UD BUANA BUKU BESAR UMUM Bulan DESEMBER 2018 NAMA : Income Tax Expense TANGGAL
Des
KETERANGAN
REF
DEBIT
No.: 9-1300 SALDO DEBIT KREDIT
KREDIT
1 Balance 31 31 31 31 31 31 31
Receipt Journal Payment Journal Sales Journal Purchases Journal General Journal AJP Closing Journal
v Rp Rp Rp Rp Rp Rp Rp
-
RECAPITULATION PURCHASE JOURNAL DEBIT
CREDIT
ACC. NO 1-1500 2-1600
TOTAL 1,033,800,000 103,380,000
ACC. NO 2-1100
TOTAL 1,137,180,000
TOTAL
1,137,180,000
TOTAL
1,137,180,000
RECAPITULATION SALES JOURNAL DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL 1-1300 941,600,000 4-1100 856,000,000 2-1500 85,600,000 TOTAL
ACC. NO
941,600,000
TOTAL
v
RECAPITULATION GENERAL JOURNAL DEBIT KREDIT TOTAL ACC. NO TOTAL
908,654,289 50,000,000 5,000,000 45,100,000 44,500,000
1-1500 1-1300 2-1600 5-1100
949,654,289 55,000,000 4,100,000 44,500,000
TOTAL
1,053,254,289
TOTAL
1,053,254,289
RECAPITULATION CASH RECEIP DEBIT KREDIT ACC. NO TOTAL ACC. NO TOTAL 1-1100 536,300,000 1-1300 262,900,000 4-1100 242,000,000 2-1500 24,200,000 1-1400 7,200,000
ACC. NO 2-1100 2-1200 2-1400 2-2100 9-1100
v
941,600,000
5-1100 4-1200 2-1500 2-1100 1-1500
TOTAL
v
536,300,000
TOTAL
RECAPITULATION CASH PAYMEN DEBIT KREDIT TOTAL ACC. NO 355,300,000 1-1100 2,500,000 1,500,000 16,000,000 3,000,000
v v v
v v v v
536,300,000
TOTAL 378,300,000
-
-
v
TOTAL
ACC. NO
6-1000 2-1200 1-1600 3-1200 6-1800
TOTAL
378,300,000 TOTAL
378,300,000
RECAPITULATION PETTY CASH DEBIT KREDIT TOTAL ACC. NO TOTAL 1-1200 4,450,000 750,000
900,000 1,000,000 1,000,000 800,000
4,450,000
TOTAL
4,450,000
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
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Rp
DEBET 200,770,000 5,350,000 709,500,000 Rp
19,000,000
Rp Rp Rp
16,500,000 806,080,000 500,000
Rp
-
Rp
-
Rp 99,280,000 Rp
104,800,000 -
648,645,711 10,800,000 15,300,000 21,300,000 15,000,000 63,300,000
Rp Rp
285,000,000 366,500,000
Rp
1,601,300,000
Rp
6,100,000
Rp
3,205,780,000
26,400,000
Rp
50,000,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1,178,254,289 8,800,000 4,950,000 8,700,000 4,750,000 15,100,000 16,500,000 14,300,000 23,300,000 36,300,000 10,100,000
Rp Rp Rp Rp
KREDIT
12,480,000 6,600,000 3,205,780,000
UD. BUANA JURNAL PENYESUAIAN BULAN DESEMBER 2018 TGL
NAMA AKUN
REF
DEBET
CREDIT
2018 Des
31 Cash in Bank Bank Service Charge
5,070,000 250,000
Interest Renue 31 Store Supplies Expense
5,320,000 5,950,000
Store Supplies Rent Expense
5,950,000 2,500,000
Prepaid Rent Insurance Expense
2,500,000 1,250,000
Prepaid Insurance Bad Debt Expense
1,250,000 4,290,000 4,290,000
Allowance for Doubtful Debt 31 Depraciation Expense
1,250,000
Accum. Depretiation Equitment Wages & Salaries Expense
1,250,000 3,500,000 3,500,000
Expense Payable Telephone & Electricity expenses
2,000,000 2,000,000
Expense Payable 31 PPN Outcome
104,800,000
PPN Income
99,280,000
PPN Payable
5,520,000
31 Income Tax Expense Income Tax Payable Prepaid Tax
56,446,799 41,446,799 15,000,000
UD. BUANA NERACA LAJUR Desember 2018
KODE
NERACA SALDO DEBET KREDIT
NAMA AKUN
AJP DEBET
NSD KREDIT
1-1100 Cash in Bank
Rp
200,770,000 Rp
-
1-1200 Petty Cash
Rp
5,350,000 Rp
-
1-1300 Accounts Receivable
Rp
709,500,000 Rp
-
1-1400 Allowance for Doubtful Debt
Rp
- Rp
19,000,000
1-1500 Merchandise Inventory
Rp
648,645,711 Rp
-
1-1600 Store Supplies
Rp
10,800,000 Rp
-
5,950,000
1-1700 Prepaid Insurance
Rp
15,300,000 Rp
-
1-1800 Prepaid Rent
Rp
21,300,000 Rp
-
1-1900 Prepaid Tax
Rp
15,000,000 Rp
-
1-2100 Equipment at Cost
Rp
63,300,000 Rp
-
1-2110 Equipment Accum Dep
Rp
- Rp
16,500,000
2-1100 Accounts Payable
Rp
- Rp
806,080,000
2-1200 Expense Payable
Rp
- Rp
500,000
5,500,000
2-1300 Income Tax Payable
Rp
- Rp
-
2-1400 PPN Payable
Rp
- Rp
-
2-1500 PPN Outcome
Rp
- Rp
104,800,000
2-1600 PPN Income
Rp
99,280,000 Rp
-
2-2100 Bank Permata Loan
Rp
- Rp
3-1100 Raka Capital
Rp
3-1200 Raka, Drawing
Rp
4-1100 Sales
Rp
4-1200 Sales Return
Rp
50,000,000 Rp
5-1100 Cost of goods Sold
5,070,000
DEBET
KREDIT
DEBET
RUGI LABA KREDIT
NERACA DEBET
205,840,000
205,840,000
5,350,000
5,350,000
709,500,000 4,290,000
KREDIT
709,500,000
-
23,290,000
-
23,290,000
648,645,711
-
648,645,711
-
4,850,000
-
4,850,000
-
1,250,000
14,050,000
-
14,050,000
-
2,500,000
18,800,000
-
18,800,000
-
15,000,000
-
-
-
-
63,300,000
-
63,300,000
-
-
17,750,000
-
17,750,000
-
806,080,000
-
806,080,000
-
6,000,000
-
6,000,000
41,446,799
-
41,446,799
-
41,446,799
5,520,000
-
5,520,000
-
5,520,000
-
-
-
-
-
-
-
-
285,000,000
-
285,000,000
-
285,000,000
- Rp
366,500,000
-
366,500,000
-
366,500,000
26,400,000 Rp
-
26,400,000
-
- Rp 1,601,300,000
-
1,601,300,000
-
50,000,000
-
50,000,000
-
-
-
Rp 1,178,254,289 Rp
-
1,178,254,289
-
1,178,254,289
-
-
-
5-1200 Freight Paid
Rp
8,800,000 Rp
-
8,800,000
-
8,800,000
-
-
-
6-1000 Advertising Expenses
Rp
4,950,000 Rp
-
4,950,000
-
4,950,000
-
-
-
6-1100 Telephone & Electricity expenses Rp
8,700,000 Rp
-
2,000,000
10,700,000
-
10,700,000
-
-
-
6-1200 Store Supplies Expenses
Rp
4,750,000 Rp
-
5,950,000
10,700,000
-
10,700,000
-
-
-
6-1300 Bad Debt Expense
Rp
15,100,000 Rp
-
4,290,000
19,390,000
-
19,390,000
-
-
-
6-1400 Depreciation Expense
Rp
16,500,000 Rp
-
1,250,000
17,750,000
-
17,750,000
-
-
-
6-1500 Insurance Expense
Rp
14,300,000 Rp
-
1,250,000
15,550,000
-
15,550,000
-
-
-
6-1600 Rent Expense
Rp
23,300,000 Rp
-
2,500,000
25,800,000
-
25,800,000
-
-
-
1,250,000
104,800,000 99,280,000
26,400,000 1,601,300,000
-
-
6-1700 Wages & Salaries Expense
Rp
36,300,000 Rp
-
6-1800 Other Operating Expense
Rp
10,100,000 Rp
-
8-1100 Interest Revenue
Rp
- Rp
6,100,000
9-1100 Interest Expense
Rp
12,480,000 Rp
-
9-1200 Bank Service Charge
Rp
6,600,000 Rp
-
250,000
9-1300 Income Tax Expense
Rp
- Rp
-
56,446,799 187,306,799
3,205,780,000
3,205,780,000
3,500,000
39,800,000
-
39,800,000
-
-
-
10,100,000
-
10,100,000
-
-
-
5,320,000
187,306,799
11,420,000
-
11,420,000
-
-
12,480,000
-
12,480,000
-
-
-
6,850,000
-
6,850,000
-
-
-
56,446,799 3,164,306,799
3,164,306,799
56,446,799 1,467,571,088 145,148,912 1,612,720,000
1,612,720,000
1,696,735,711
1,612,720,000
1,696,735,711
-
1,551,586,799 145,148,912 1,696,735,711
UD BUANA BALANCE SHEET COMPARATIVE DECEMBER 31, 2016 Account Number
Account Name
Balance Sheet 1 Des' 2016 31 Des' 2016
-
Change Increase Decrease
-
SOURCE FUND
USED FUND
-
-
UD BUANA LAPORAN LABA RUGI Untuk periode yang berakhir 31 Desember 2018 Sales Sales Return
1,601,300,000 50,000,000 1,551,300,000
Total Revenue
Cost of goods Sold Freight Paid
1,178,254,289 8,800,000 1,187,054,289 364,245,711
Total Cost of Good Sold Gross Profit
Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense
4,950,000 10,700,000 10,700,000 19,390,000 17,750,000 15,550,000 25,800,000 39,800,000 10,100,000 154,740,000 209,505,711
Total Operating Expense Operating Profit Other Revenues and Gains
Interest Revenue Total Other Revenues and Gains Other Expenses and Loss Interest Expense Bank Service Charge Total Other Expenses and Loss
11,420,000 11,420,000
12,480,000 6,850,000 19,330,000
Laba Bersih sebelum Pajak Income Tax Expense
201,595,711 56,446,799 145,148,912
Laba bersih setelah Pajak Income Tax Expense Prepaid Tax Income Tax Payable
56,446,799 15,000,000 41,446,799
UD BUANA LAPORAN PERUBAHAN POSISI KEUANGAN PER 31 DESEMBER 2018 Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies
Rp Rp Rp -Rp Rp Rp
205,840,000 5,350,000 709,500,000 23,290,000 648,645,711 4,850,000
Accounts Payable Expense Payable Income Tax Payable PPN Payable Total Payable
Prepaid Insurance Prepaid Rent
Rp Rp
14,050,000 18,800,000
Prepaid Tax
Rp
-
Total Current Assets Equipment at Cost Equipment Accum Dep Total Fixed Assets Total Assets
1,583,745,711 Rp -Rp
63,300,000 17,750,000
Rp 806,080,000 Rp 6,000,000 Rp 41,446,799 Rp 5,520,000 Rp
859,046,799
Bank Permata Loan Total Liability
Rp Rp
285,000,000 1,144,046,799
Raka Capital Raka, Drawing Total Equaty
Rp
485,248,912
45,550,000 1,629,295,711
Total Pasiva
1,629,295,711 -
UD BUANA LAPORAN PERUBAHAN EKUITAS PER 31 DESEMBER 2018 Raka Capital per 1 Desember 2018 Laba Bersih Setelah Pajak
Rp
Prive Raka
Rp
366,500,000
Rp
118,748,912
Rp
485,248,912
145,148,912 26,400,000
Penambahan Ekuitas Raka Capital per 1 Desember 2018
UD BUANA CASH FLOW REPORT DECEMBER 31, 2018 (In Rupiah) KETERANGAN
Rp
SALDO Rp
Arus Kas Aktivitas Operasi : Laba setelah pajak
145,148,912
Penyesuaian untuk : Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies
(709,500,000) 23,290,000 (648,645,711) (4,850,000)
Prepaid Insurance
(14,050,000)
Prepaid Rent
(18,800,000)
Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable Bank Permata Loan
17,750,000 806,080,000 6,000,000 41,446,799 5,520,000 285,000,000
Arus Kas Bersih dari Aktivitas Operasi :
(65,610,000)
Arus Kas dari Aktivitas Investasi : Equipment at Cost
(63,300,000)
Arus Kas Bersih dari Aktivitas Investasi :
(63,300,000)
Arus Kas dari Aktivitas Pembiayaan : Raka Capital
366,500,000
Prive Raka
(26,400,000)
Arus Kas Bersih dari Aktivitas Pembiayaan :
340,100,000
Penambahan Kas Bersih
211,190,000
Saldo kas, 1 Desember 2018 Saldo kas, 31 Desember 2018
211,190,000
UD BUANA CLOSING JOURNAL PER 31 DESEMBER 2018 DATE DESCRIPTION 2018 DES 31 Sales Interest Revenue Income Summary
REFF
DEBIT Rp Rp
31 Income Summary 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 Expense Bank Service Charge Income Tax Expense
Rp
31 Income Summary Raka Capital
Rp
31 Raka Capital Prive Raka
Rp
SALDO
CREDIT
1,601,300,000 11,420,000 Rp
1,612,720,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
50,000,000 1,178,254,289 8,800,000 4,950,000 10,700,000 10,700,000 19,390,000 17,750,000 15,550,000 25,800,000 39,800,000 10,100,000 12,480,000 6,850,000 56,446,799
Rp
145,148,912
Rp
26,400,000
1,467,571,088
145,148,912
26,400,000
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
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Jumlah ........................ Rp
DEBIT Rp 205,840,000 5,350,000 709,500,000 650,400,000 4,850,000 14,050,000 18,800,000 63,300,000 -
CREDIT Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
35,475,000 17,750,000 806,080,000 6,000,000 38,526,200 5,520,000 285,000,000 485,248,912
1,672,090,000 Rp
1,679,600,112
