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UD BUANA BUKU BESAR BULAN DESEMBR 2018 NAME : cash in bank TANGGAL Des
KETERANGAN
NO : 1- 1100 REF
1 Balance 31 Receipt journal 31 Payment journal
DEBIT
KREDIT
536.300.000 378.300.000
BALANCE DEBIT 42.770.000 579.070.000 200.770.000
NAME : petty cash TANGGAL Des
KETERANGAN
KREDIT
NO : 1- 1200 REF
DEBIT
KREDIT
1 Balance 31 Petty cash
BALANCE DEBIT 9.800.000 9.800.000
KREDIT
NAME : accounts receivable TANGGAL Des
1 31 31 31
KETERANGAN
NO : 1- 1300 REF
Balance Sales journal Receipt journal General journal
DEBIT
KREDIT
941.600.000 262.900.000 55.000.000
BALANCE DEBIT 85.800.000 1.027.400.000 764.500.000 709.500.000
NAME : allowance for doubtful debt TANGGAL Des
KETERANGAN
NO : 1 - 1400 REF
DEBIT
1 Balance 31 Receipt journal
KREDIT
BALANCE DEBIT
KREDIT 11.800.000 19.000.000
7.200.000
NAME : merchandise invetory TANGGAL Des
1 31 31 31 31
KETERANGAN
NO : 1 - 1500 REF
Balace Purchases journal Sales journal General journal General journal
DEBIT
KREDIT
1.033.800.000 744.909.935 44.500.000 253.000.000
BALANCE DEBIT 520.000.000 1.553.800.000 808.890.000 853.390.065 600.390.065
NAME : store supplies TANGGAL Des
1
KETERANGAN Balance Petty cash recep
KREDIT
KREDIT
NO : 1 - 1600 REF
DEBIT 900.000
KREDIT
BALANCE DEBIT 9.800.000 10.700.000
KREDIT
NAME : prepaid insurance TANGGAL Des
1
KETERANGAN
NO : 1 - 1700 REF
DEBIT
KREDIT
Balance
BALANCE DEBIT 15.300.000
NAME : prepaid rent TANGGAL Des
1
KETERANGAN
NO : 1 - 800 REF
DEBIT
KREDIT
Balance
BALANCE DEBIT 21.300.000
NAME : prepaid tax 1900 TANGGAL Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 15.000.000
NAME : equipment at cost
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 63.300.000
NAME : equipment at accum dep
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT
Balance
Des
1 31 31 31
KETERANGAN
REF
Balance Purchases journal Payment journal General journal
Des
KETERANGAN
1 Balance 31 Payment journal 31 Petty cash recep
KREDIT 16.500.000
NO : 2 - 1100 DEBIT
KREDIT
BALANCE DEBIT
1. 137. 180.000 335.300.000 45. 100.000
NAME : expense payable TANGGAL
KREDIT
NO : 1 - 1210
NAME : accounts payable TANGGAL
KREDIT
NO : 1 – 1200
Balance
TANGGAL
KREDIT
NO : 1 -
Balance
TANGGAL
KREDIT
KREDIT 69.300.000 1.206.480.000 851.180.000 806.080.000
NO : 2 - 1200 REF
DEBIT 2.500.000 975.000
KREDIT
BALANCE DEBIT
KREDIT 3.900.000 1.400.000 425.000
NAME : income tax payable TANGGAL Des
1
KETERANGAN
NO : 2 - 1300 REF
DEBIT
Balance
KREDIT
BALANCE DEBIT
-
NAME : ppn payable TANGGAL Des
1
KETERANGAN
NO : 2 - 1400 REF
Balance Payment journal
DEBIT
KREDIT
BALANCE DEBIT
Des
1 31 31 31
KETERANGAN
NO : 2 - 1500 REF
Balance Sales journal Receipt journal General journal
DEBIT
KREDIT
BALANCE DEBIT
85.600.000 24.200.000 5.000.000
NAME : ppn income TANGGAL Des
KETERANGAN
REF
DEBIT
KREDIT
103.380.000 4. 100.000
BALANCE DEBIT 103.380.000 99.280.000
NAME : bank mandiri laon 2100
Des
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT
16.000.000
NAME : raka capital
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT
NAME : raka drawing 1200
Des
1
KETERANGAN Balance
KREDIT 301.000.000 285.000.000
NO : 3 - 1100
Balance
TANGGAL
KREDIT
NO : 2 -
1 Balance 31 Payment journal
TANGGAL
KREDIT 85.600.000 109.800.000 104.800.000
NO : 2 - 1600
1 Balance 31 Purchases journal 31 General journal
TANGGAL
KREDIT 1.500.000 -
1.500.000
NAME : ppn outcome TANGGAL
KREDIT -
KREDIT 366.500.000
NO : 3 -
REF
DEBIT
KREDIT
BALANCE DEBIT 25.400.000
KREDIT
NAME : sales TANGGAL Des
NO : 4 - 1100 KETERANGAN
REF
DEBIT
1 Balance 31 Sales journal 31 Receipt journal
KREDIT
BALANCE DEBIT
KREDIT 503.300.000 1.359.300.000 1.601.300.000
856.000.000 242.000.000
NAME : sales return TANGGAL Des
KETERANGAN
NO : 4 - 1200 REF
DEBIT
KREDIT
1
BALANCE DEBIT -
KREDIT
NAME : cost of goods sold TANGGAL Des
1 31 31 31
KETERANGAN
NO : 5 - 1100 REF
Balance Sales journal General journal General journal
DEBIT
KREDIT
744.909.935 212.000.000 44.500.000
BALANCE DEBIT 314.100.000 1.059.009.935 1.271.009.935 1.226.509.935
NAME : freight paid TANGGAL Des
1
KETERANGAN
NO : 5 - 1200 REF
DEBIT
KREDIT
Balance
BALANCE DEBIT 8.800.000
NAME : advertising expense TANGGAL Des
KETERANGAN
REF
DEBIT
KREDIT
675.000
BALANCE DEBIT 4.200.000 4.875.000
NAME : telephone electricity Expense
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 8.700.000
NAME : store supplies expense
Des
1
KETERANGAN Balance
KREDIT
NO : 6 - 1100
Balance
TANGGAL
KREDIT
NO : 6 - 1000
1 Balance 31 Petty cash
TANGGAL
KREDIT
KREDIT
NO : 6 - 1200 REF
DEBIT
KREDIT
BALANCE DEBIT 4.750.000
KREDIT
NAME : bad debit expense TANGGAL Des
1
KETERANGAN
NO : 6 - 1300 REF
DEBIT
KREDIT
`balance
BALANCE DEBIT 15. 100.000
NAME : depreciation expense TANGGAL Des
1
KETERANGAN
NO : 6 - 1400 REF
DEBIT
KREDIT
Balance
BALANCE DEBIT 16.500.000
NAME : insurance expense TANGGAL Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 14.300.000
NAME : rent expense
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 23.300.000
NAME : wages & salaries
Des
1
KETERANGAN
REF
DEBIT
KREDIT
BALANCE DEBIT 36.300.000
NAME : other operatinf exense
Des
KETERANGAN
REF
DEBIT
KREDIT
500.000
BALANCE DEBIT 9.300.000 9.800.000
NAME : interest revenue
Des
1
KETERANGAN
KREDIT
NO : 8 - 1100 REF
DEBIT
KREDIT
BALANCE DEBIT
KREDIT 6. 100.000
Balance
NAME : interest expense TANGGAL
KREDIT
NO : 8 - 1000
1 Balance 31 Petty cash recep
TANGGAL
KREDIT
NO : 6 - 1700
Balance
TANGGAL
KREDIT
NO : 6 - 1600
Balance
TANGGAL
KREDIT
NO : 6 - 1500
Balance
TANGGAL
KREDIT
KETERANGAN
NO : 9- 1100 REF
DEBIT
KREDIT
BALANCE
Des
1 Balance 31 Payment journal
DEBIT 9.480.000 12.480.000
3.000.000
NAME : bank service carge TANGGAL Des
1
KETERANGAN
NO : 9 - 1200 REF
DEBIT
KREDIT
Balance
BALANCE DEBIT 6.600.000
NAME : income tax expense TANGGAL Des
1
KETERANGAN Balance
KREDIT
KREDIT
NO : 9 - 1300 REF
DEBIT
KREDIT
BALANCE DEBIT -
KREDIT
