UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2020
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

TOTAL……………. 1,033,800,000 103,380,000 - 1,137,180,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,033,800,000 2-1100 1,137,180,000
2-1600 103,380,000
-

TOTAL 1,137,180,000 TOTAL 1,137,180,000

 UD BUANA
SALES JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2020
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

TOTAL …………… 941,600,000 856,000,000 85,600,000 -

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 4-1100 856,000,000
2-1500 85,600,000

TOTAL 941,600,000 TOTAL 941,600,000

 UD BUANA
GENERAL JOURNAL
DECEMBER 2020
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2020
DEC 6 F12-1 Cost of goods sold 5-1100 215,500,000
Merchandise Inventory 1-1500 215,500,000

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000

Cost of goods sold 5-1100 44,500,000

11 NK-1 Accounts Payable 2-1100 45,100,000

Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000

13 KN-01 Cost of goods sold 5-1100 180,000,000

Merchandise Inventory 1-1500 180,000,000

18 F12-2 Cost of goods sold 5-1100 146,000,000

Merchandise Inventory 1-1500 146,000,000

27 F12-3 Cost of goods sold 5-1100 367,154,289

Merchandise Inventory 1-1500 367,154,289

TOTAL ……………………. 1,053,254,289 1,053,254,289

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 908,654,289 1-1500 949,654,289
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 2-1600 4,100,000
2-1100 45,100,000 5-1100 44,500,000
1-1500 44,500,000

TOTAL 1,053,254,289 TOTAL 1,053,254,289

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2020
DEC 3 BKM12-1 JB ELEX 34,100,000 34,100,000
12 BKM12-2 DIGITAL ELEX 180,400,000 180,400,000
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000
14 BKM12-3 DIGITAL ELEX 28,600,000 28,600,000
20 BKM12-4 Penerimaan piutang yang telah dihapuska 7,200,000 Allowance for Doubtful Debt 1-1400 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000 19,800,000

TOTAL ………………… 536,300,000 - 262,900,000 273,400,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
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

TOTAL 536,300,000 TOTAL 536,300,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2020
DEC 1 BKK 12-1 Pembayaran Gaji Bln Nopember Expense Payable 2-1200 2,500,000 2,500,000
6 BKK12-2 PT MARGONDA 28,600,000 28,600,000
9 BKK12-3 PT SAHABAT JAYA 23,100,000 23,100,000
15 BKK12-4 SETORAN PAJAK PPN Payable 2-1400 1,500,000 1,500,000
18 BKK12-5 PT MARGONDA 286,000,000 286,000,000
23 BKK12-6 Fa. MAKMUR 17,600,000 17,600,000
30 BKK12-7 Pembayaran cicilan Bank Mandiri Loan 2-2100 16,000,000
Interest Expense 9-1100 3,000,000 19,000,000

TOTAL ………………… 355,300,000 23,000,000 378,300,000 -

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000 -
9-1100 3,000,000
-
-

-
TOTAL 378,300,000 TOTAL 378,300,000
 UD BUANA
PETTY CASH
DECEMBER, 2020
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2020
DEC 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000  750,000 750,000
4 V12-2 Expenses Payable 2-1200 900,000 900,000
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600 1,000,000 1,000,000
17 V12-4 Prive Raka , Drawing 3-1200 1,000,000 1,000,000
26 V12-5 Perbaikan toko Other Operating Expenses 6-1800 800,000 800,000

TOTAL ……………………………. 4,450,000 4,450,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000  750,000 1-1200 4,450,000
2-1200 900,000
1-1600 1,000,000
3-1200 1,000,000
6-1800 800,000

TOTAL 4,450,000 TOTAL 4,450,000

 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018
DEC 1 Saldo 20 16,000,000 320,000,000
6 Penjualan 8 16,000,000 128,000,000 12 16,000,000 192,000,000
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 12 16,200,000 194,400,000 25 16,096,000 402,400,000
27 Penjualan 15 16,096,000 241,440,000 10 16,096,000 160,960,000
 29 Pembelian 12 16400000 196,800,000 22 16,261,818 357,760,000
535,200,000 529,440,000 357,760,000
 UD BUANA
INVENTORY CARD
DECEMBER, 2020
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2020

DEC 1 Saldo 16 12,500,000 200,000,000

6 Penjualan 7 12,500,000 87,500,000 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 15 12,600,000 189,000,000 21 12,571,429 264,000,000

27 Penjualan 10 12,571,429 125,714,286 11 12,571,429 138,285,714

 29 Pembelian 11 12,400,000 136,400,000 22 12,485,714 274,685,714

437,900,000 338,214,286 274,685,714

 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2020
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2020

DEC 1 Balance v 34,100,000

3 Received 1 34,100,000 -
18 Sales 1 188,100,000 188,100,000

188,100,000

188,100,000

188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 28,600,000

6 sales 1 286,000,000 314,600,000

12 Received 1 180,400,000 134,200,000

14 Received 1 28,600,000 105,600,000

105,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 19,800,000

25 Received 1 19,800,000 -

27 Sales 1 467,500,000 467,500,000

467,500,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2020
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 23,100,000

9 Payment 1 23,100,000 -

22 Purchase 1 439,560,000 439,560,000

439,560,000

439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 17,600,000

23 Payment 1 17,600,000 -

29 Payment 1 366,520,000 366,520,000

366,520,000

366,520,000

366,520,000
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2020
(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
Total ……………… 761,200,000

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO SUPPLIER BALANCE

1 PT SAHABAT JAYA 439,560,000

2 Fa. MAKMUR 366,520,000
PT MARGONDA -
Total ……………… 806,080,000

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2020
(In rupiah)

KODE PRODUCT BALANCE

1 HP Pavilion 14 357,760,000
2 DELL Inspiron 15 274,685,714
Total ……………… 632,445,714
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 42,770,000

31 Receipt Journal Rp 536,300,000 Rp 579,070,000
31 Payment Journal Rp 378,300,000 Rp 200,770,000
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

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Receipt Journal Rp 9,800,000
31 Payment Journal Rp 9,800,000
31 Petty Cash Recap Rp 4,450,000 Rp 5,350,000
31 Purchases Journal Rp 5,350,000
31 General Journal Rp 5,350,000
31 AJP Rp 5,350,000
31 Closing Journal Rp 5,350,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000
31 Sales Journal Rp 941,600,000 Rp 1,027,400,000
31 Receipt Journal Rp 262,900,000 Rp 764,500,000
31 Payment Journal Rp 764,500,000
31 Purchases Journal Rp 764,500,000
31 General Journal Rp 55,000,000 Rp 709,500,000
31 AJP Rp 709,500,000
31 Closing Journal Rp 709,500,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 Receipt Journal Rp 7,200,000 Rp 19,000,000
31 Payment Journal Rp 19,000,000
31 Sales Journal Rp 19,000,000
31 Purchases Journal Rp 19,000,000
31 General Journal Rp 19,000,000
31 AJP Rp 19,000,000
 31 Closing Journal Rp 19,000,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000
31 Purchases Journal Rp 1,033,800,000 Rp 1,553,800,000
31 Payment Journal Rp 1,553,800,000
31 Sales Journal Rp 1,553,800,000
31 Receipt Journal Rp 1,553,800,000
31 General Journal Rp 44,500,000 Rp 949,654,289 Rp 648,645,711
31 AJP Rp 648,645,711
31 Closing Journal Rp 648,645,711

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
31 Petty Cash Recap Rp 1,000,000 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 No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 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 No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 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 2020

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,000,000
31 Receipt Journal Rp 15,000,000
31 Payment Journal Rp 15,000,000
31 Sales Journal Rp 15,000,000
31 Purchases Journal Rp 15,000,000
31 General Journal Rp 15,000,000
31 AJP Rp 15,000,000
31 Closing Journal Rp 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000
31 Receipt Journal Rp 63,300,000
31 Payment Journal Rp 63,300,000
31 Sales Journal Rp 63,300,000
31 Purchases Journal Rp 63,300,000
31 General Journal Rp 63,300,000
31 AJP Rp 63,300,000
31 Closing Journal Rp 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000
31 Receipt Journal Rp 16,500,000
31 Payment Journal Rp 16,500,000
31 Sales Journal Rp 16,500,000
31 Purchases Journal Rp 16,500,000
31 General Journal Rp 16,500,000
31 AJP Rp 16,500,000
31 Closing Journal Rp 16,500,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 Purchases Journal Rp 1,137,180,000 Rp 1,206,480,000
31 Payment Journal Rp 355,300,000 Rp 851,180,000
31 Sales Journal Rp 851,180,000
31 Purchases Journal Rp 851,180,000
31 General Journal Rp 45,100,000 Rp 806,080,000
31 AJP Rp 806,080,000
31 Closing Journal Rp 806,080,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
31 Receipt Journal Rp 3,900,000
31 Payment Journal Rp 2,500,000 Rp 1,400,000
31 Sales Journal Rp 1,400,000
31 Purchases Journal Rp 1,400,000
31 Petty Cash Recap Rp 900,000 Rp 500,000
31 AJP Rp 500,000
31 Closing Journal Rp 500,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp -
31 Closing Journal Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
31 Receipt Journal Rp 1,500,000
31 Payment Journal Rp 1,500,000 Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp -
31 Closing Journal Rp -

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Receipt Journal Rp 24,200,000 Rp 24,200,000
31 Payment Journal Rp 24,200,000
31 Sales Journal Rp 85,600,000 Rp 109,800,000
31 Purchases Journal Rp 109,800,000
31 General Journal Rp 5,000,000 Rp 104,800,000
31 AJP Rp 104,800,000
31 Closing Journal Rp 104,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020
NAMA : PPN Income No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp 103,380,000 Rp 103,380,000
31 General Journal Rp 4,100,000 Rp 99,280,000
31 AJP Rp 99,280,000
31 Closing Journal Rp 99,280,000

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000
31 Receipt Journal Rp 301,000,000
31 Payment Journal Rp 16,000,000 Rp 285,000,000
31 Sales Journal Rp 285,000,000
31 Purchases Journal Rp 285,000,000
31 General Journal Rp 285,000,000
31 AJP Rp 285,000,000
31 Closing Journal Rp 285,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000
31 Receipt Journal Rp 366,500,000
31 Payment Journal Rp 366,500,000
31 Sales Journal Rp 366,500,000
31 Purchases Journal Rp 366,500,000
31 General Journal Rp 366,500,000
31 AJP Rp 366,500,000
31 Closing Journal Rp 366,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
31 Petty Cash Recap Rp 1,000,000 Rp 26,400,000
31 Payment Journal Rp 26,400,000
31 Sales Journal Rp 26,400,000
31 Purchases Journal Rp 26,400,000
31 General Journal Rp 26,400,000
31 AJP Rp 26,400,000
31 Closing Journal Rp 26,400,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 Receipt Journal Rp 242,000,000 Rp 745,300,000
31 Payment Journal Rp 745,300,000
 31 Sales Journal Rp 856,000,000 Rp 1,601,300,000
31 Purchases Journal Rp 1,601,300,000
31 General Journal Rp 1,601,300,000
31 AJP Rp 1,601,300,000
31 Closing Journal Rp 1,601,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp 50,000,000 Rp 50,000,000
31 AJP Rp 50,000,000
31 Closing Journal Rp 50,000,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
31 Receipt Journal Rp 314,100,000
31 Payment Journal Rp 314,100,000
31 Sales Journal Rp 314,100,000
31 Purchases Journal Rp 314,100,000
31 General Journal Rp 908,654,289 Rp 44,500,000 Rp 1,178,254,289
31 AJP Rp 1,178,254,289
31 Closing Journal Rp 1,178,254,289

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Receipt Journal Rp 8,800,000
31 Payment Journal Rp 8,800,000
31 Sales Journal Rp 8,800,000
31 Purchases Journal Rp 8,800,000
31 General Journal Rp 8,800,000
31 AJP Rp 8,800,000
31 Closing Journal Rp 8,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
31 Petty Cash Recap Rp 750,000 Rp 4,950,000
31 Payment Journal Rp 4,950,000
31 Sales Journal Rp 4,950,000
31 Purchases Journal Rp 4,950,000
31 General Journal Rp 4,950,000
31 AJP Rp 4,950,000
31 Closing Journal Rp 4,950,000
NAMA : Telephone& Electricity Expenses No.: 6-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000
31 Receipt Journal Rp 8,700,000
31 Payment Journal Rp 8,700,000
31 Sales Journal Rp 8,700,000
31 Purchases Journal Rp 8,700,000
31 General Journal Rp 8,700,000
31 AJP Rp 8,700,000
31 Closing Journal Rp 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000
31 Receipt Journal Rp 4,750,000
31 Payment Journal Rp 4,750,000
31 Sales Journal Rp 4,750,000
31 Purchases Journal Rp 4,750,000
31 General Journal Rp 4,750,000
31 AJP Rp 4,750,000
31 Closing Journal Rp 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000
31 Receipt Journal Rp 15,100,000
31 Payment Journal Rp 15,100,000
31 Sales Journal Rp 15,100,000
31 Purchases Journal Rp 15,100,000
31 General Journal Rp 15,100,000
31 AJP Rp 15,100,000
31 Closing Journal Rp 15,100,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Receipt Journal Rp 16,500,000
31 Payment Journal Rp 16,500,000
31 Sales Journal Rp 16,500,000
31 Purchases Journal Rp 16,500,000
31 General Journal Rp 16,500,000
31 AJP Rp 16,500,000
31 Closing Journal Rp 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
31 Receipt Journal Rp 14,300,000
31 Payment Journal Rp 14,300,000
31 Sales Journal Rp 14,300,000
 31 Purchases Journal Rp 14,300,000
31 General Journal Rp 14,300,000
31 AJP Rp 14,300,000
31 Closing Journal Rp 14,300,000

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
31 Receipt Journal Rp 23,300,000
31 Payment Journal Rp 23,300,000
31 Sales Journal Rp 23,300,000
31 Purchases Journal Rp 23,300,000
31 General Journal Rp 23,300,000
31 AJP Rp 23,300,000
31 Closing Journal Rp 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000
31 Receipt Journal Rp 36,300,000
31 Payment Journal Rp 36,300,000
31 Sales Journal Rp 36,300,000
31 Purchases Journal Rp 36,300,000
31 General Journal Rp 36,300,000
31 AJP Rp 36,300,000
31 Closing Journal Rp 36,300,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000
31 Petty Cash Recap Rp 800,000 Rp 10,100,000
31 Payment Journal Rp 10,100,000
31 Sales Journal Rp 10,100,000
31 Purchases Journal Rp 10,100,000
31 General Journal Rp 10,100,000
31 AJP Rp 10,100,000
31 Closing Journal Rp 10,100,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000
31 Receipt Journal Rp 6,100,000
31 Payment Journal Rp 6,100,000
31 Sales Journal Rp 6,100,000
31 Purchases Journal Rp 6,100,000
31 General Journal Rp 6,100,000
31 AJP Rp 6,100,000
31 Closing Journal Rp 6,100,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000
31 Receipt Journal Rp 9,480,000
31 Payment Journal Rp 3,000,000 Rp 12,480,000
31 Sales Journal Rp 12,480,000
31 Purchases Journal Rp 12,480,000
31 General Journal Rp 12,480,000
31 AJP Rp 12,480,000
31 Closing Journal Rp 12,480,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000
31 Receipt Journal Rp 6,600,000
31 Payment Journal Rp 6,600,000
31 Sales Journal Rp 6,600,000
31 Purchases Journal Rp 6,600,000
31 General Journal Rp 6,600,000
31 AJP Rp 6,600,000
31 Closing Journal Rp 6,600,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Receipt Journal Rp -
31 Payment Journal Rp -
31 Sales Journal Rp -
31 Purchases Journal Rp -
31 General Journal Rp -
31 AJP Rp -
31 Closing Journal Rp -
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1500 1,033,800,000 2-1100 1,137,180,000 v
v 2-1600 103,380,000

TOTAL 1,137,180,000 TOTAL 1,137,180,000

RECAPITULATION SALES JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1300 941,600,000 4-1100 856,000,000 v
2-1500 85,600,000 v

TOTAL 941,600,000 TOTAL 941,600,000

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 5-1100 908,654,289 1-1500 949,654,289 v
v 4-1200 50,000,000 1-1300 55,000,000 v
v 2-1500 5,000,000 2-1600 4,100,000 v
v 2-1100 45,100,000 5-1100 44,500,000
1-1500 44,500,000

TOTAL 1,053,254,289 TOTAL 1,053,254,289

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1100 536,300,000 1-1300 262,900,000 v
4-1100 242,000,000 v
2-1500 24,200,000 v
1-1400 7,200,000 v

TOTAL 536,300,000 TOTAL 536,300,000

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 2-1100 355,300,000 1-1100 378,300,000 v
v 2-1200 2,500,000
v 2-1400 1,500,000
v 2-2100 16,000,000 -
v 9-1100 3,000,000
-
 -

-
TOTAL 378,300,000 TOTAL 378,300,000

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 6-1000  750,000 1-1200 4,450,000 v
v 2-1200 900,000
v 1-1600 1,000,000
v 3-1200 1,000,000
v 6-1800 800,000

TOTAL 4,450,000 TOTAL 4,450,000

 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 200,770,000
1-1200 Petty Cash Rp 5,350,000
1-1300 Accounts Receivable Rp 709,500,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 648,645,711
1-1600 Store Supplies Rp 10,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 500,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-1600 PPN Income Rp 99,280,000 Rp -
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 26,400,000
4-1100 Sales Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,178,254,289
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,950,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 10,100,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp -
Rp 3,205,780,000 Rp 3,205,780,000
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2020

TGL NAMA AKUN REF DEBET CREDIT

2018
Des 31 Cash in Bank 5,070,000
Bank Service Charge 250,000
Interest Renue 5,320,000

31 Store Supplies Expense 5,950,000

Store Supplies 5,950,000
Rent Expense 2,500,000
Prepaid Rent 2,500,000
Insurance Expense 1,250,000
Prepaid Insurance 1,250,000
Bad Debt Expense 16,475,000
Allowance for Doubtful Debt 16,475,000

31 Depraciation Expense 1,250,000

Accum. Depretiation Equitment 1,250,000
Wages & Salaries Expense 3,500,000
Expense Payable 3,500,000
Telephone & Electricity expenses 2,000,000
Expense Payable 2,000,000

31 PPN Outcome 104,800,000

PPN Income 99,280,000
PPN Payable 5,520,000

31 Income Tax Expense 53,034,999

Income Tax Payable 38,034,999
Prepaid Tax 15,000,000
 UD. BUANA
NERACA LAJUR
Desember 2020

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 Rp 200,770,000 Rp - 5,070,000 205,840,000 205,840,000
1-1200 Petty Cash Rp 5,350,000 Rp - 5,350,000 5,350,000
1-1300 Accounts Receivable Rp 709,500,000 Rp - 709,500,000 709,500,000
1-1400 Allowance for Doubtful Debt Rp - Rp 19,000,000 16,475,000 - 35,475,000 - 35,475,000
1-1500 Merchandise Inventory Rp 648,645,711 Rp - 648,645,711 - 648,645,711 -
1-1600 Store Supplies Rp 10,800,000 Rp - 5,950,000 4,850,000 - 4,850,000 -
1-1700 Prepaid Insurance Rp 15,300,000 Rp - 1,250,000 14,050,000 - 14,050,000 -
1-1800 Prepaid Rent Rp 21,300,000 Rp - 2,500,000 18,800,000 - 18,800,000 -
1-1900 Prepaid Tax Rp 15,000,000 Rp - 15,000,000 - - - -
1-2100 Equipment at Cost Rp 63,300,000 Rp - 63,300,000 - 63,300,000 -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000 1,250,000 - 17,750,000 - 17,750,000
2-1100 Accounts Payable Rp - Rp 806,080,000 - 806,080,000 - 806,080,000
2-1200 Expense Payable Rp - Rp 500,000 5,500,000 - 6,000,000 - 6,000,000
2-1300 Income Tax Payable Rp - Rp - 38,034,999 - 38,034,999 - 38,034,999
2-1400 PPN Payable Rp - Rp - 5,520,000 - 5,520,000 - 5,520,000
2-1500 PPN Outcome Rp - Rp 104,800,000 104,800,000 - - - -
2-1600 PPN Income Rp 99,280,000 Rp - 99,280,000 - - - -
2-2100 Bank Permata Loan Rp - Rp 285,000,000 - 285,000,000 - 285,000,000
3-1100 Raka Capital Rp - Rp 366,500,000 - 366,500,000 - 366,500,000
3-1200 Raka, Drawing Rp 26,400,000 Rp - 26,400,000 - 26,400,000 -
4-1100 Sales Rp - ### - 1,601,300,000 1,601,300,000 - -
4-1200 Sales Return Rp 50,000,000 Rp - 50,000,000 - 50,000,000 - - -
5-1100 Cost of goods Sold ### 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 Rp 8,700,000 Rp - 2,000,000 10,700,000 - 10,700,000 - - -
expenses
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 - 16,475,000 31,575,000 - 31,575,000 - - -
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 - - -
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp - 3,500,000 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense Rp 10,100,000 Rp - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue Rp - Rp 6,100,000 5,320,000 11,420,000 - 11,420,000 - -
9-1100 Interest Expense Rp 12,480,000 Rp - 12,480,000 - 12,480,000 - - -
9-1200 Bank Service Charge Rp 6,600,000 Rp - 250,000 6,850,000 - 6,850,000 - - -
9-1300 Income Tax Expense Rp - Rp - 53,034,999 53,034,999 - 53,034,999 - - -
3,205,780,000 3,205,780,000 196,079,999 196,079,999 3,173,079,999 3,173,079,999 1,476,344,288 1,612,720,000 1,696,735,711 1,560,359,999
136,375,712 136,375,712
1,612,720,000 1,612,720,000 1,696,735,711 1,696,735,711
- 26,400,000
1,670,335,711
1,696,735,711 1,560,359,999
136,375,712
 UD BUANA
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2020

Account Balance Sheet Change SOURCE

Account Name USED FUND
Number 1 Des' 2016 31 Des' 2016 Increase Decrease FUND

- - - -
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2020

Sales 1,601,300,000
Sales Return 50,000,000
Total Revenue 1,551,300,000
Cost of goods Sold 1,178,254,289
Freight Paid 8,800,000
Total Cost of Good Sold 1,187,054,289
Gross Profit 364,245,711
Advertising Expenses 4,950,000
Telephone & Electricity expenses 10,700,000
Store Supplies Expenses 10,700,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expense 39,800,000
Other Operating Expense 10,100,000
Total Operating Expense 166,925,000
Operating Profit 197,320,711

Other Revenues and Gains

Interest Revenue 11,420,000
Total Other Revenues and Gains 11,420,000

Other Expenses and Loss

Interest Expense 12,480,000
Bank Service Charge 6,850,000
Total Other Expenses and Loss 19,330,000

Laba Bersih sebelum Pajak 189,410,711

Income Tax Expense 53,034,999
Laba bersih setelah Pajak 136,375,712

Income Tax Expense 53,034,999

Prepaid Tax 15,000,000
Income Tax Payable 38,034,999
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2020
Cash in Bank Rp 205,840,000 Accounts Payable Rp 806,080,000
Petty Cash Rp 5,350,000 Expense Payable Rp 6,000,000
Accounts Receivable Rp 709,500,000 Income Tax Payable Rp 38,034,999
Allowance for Doubtful Debt -Rp 35,475,000 PPN Payable Rp 5,520,000
Merchandise Inventory Rp 648,645,711 Total Payable Rp 855,634,999
Store Supplies Rp 4,850,000
Prepaid Insurance Rp 14,050,000 Bank Permata Loan Rp 285,000,000
Prepaid Rent Rp 18,800,000 Total Liability Rp 1,140,634,999
Prepaid Tax Rp -
Total Current Assets 1,571,560,711 Raka Capital Rp 476,475,712
Equipment at Cost Rp 63,300,000 Raka, Drawing
Equipment Accum Dep -Rp 17,750,000 Total Equaty
Total Fixed Assets 45,550,000

Total Assets 1,617,110,711 Total Pasiva 1,617,110,711

-
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2020
Raka Capital per 1 Desember 2018 Rp 366,500,000

Laba Bersih Setelah Pajak Rp 136,375,712

Prive Raka 26,400,000
Penambahan Ekuitas Rp 109,975,712
Raka Capital per 1 Desember 2018 Rp 476,475,712
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2020
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas Aktivitas Operasi :
Laba setelah pajak 136,375,712
Penyesuaian untuk :
Accounts Receivable (709,500,000)
Allowance for Doubtful Debt 35,475,000
Merchandise Inventory (648,645,711)
Store Supplies (4,850,000)
Prepaid Insurance (14,050,000)
Prepaid Rent (18,800,000)
Equipment Accum Dep 17,750,000
Accounts Payable 806,080,000
Expense Payable 6,000,000
Income Tax Payable 38,034,999
PPN Payable 5,520,000
Bank Permata Loan 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 2020

DATE DESCRIPTION REFF DEBIT CREDIT

2018
DES 31 Sales Rp 1,601,300,000
Interest Revenue Rp 11,420,000
Income Summary Rp 1,612,720,000

31 Income Summary Rp 1,476,344,288

Sales Return Rp 50,000,000
Cost of goods Sold Rp 1,178,254,289
Freight Paid Rp 8,800,000
Advertising Expenses Rp 4,950,000
Telephone & Electricity expenses Rp 10,700,000
Store Supplies Expenses Rp 10,700,000
Bad Debt Expense Rp 31,575,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Expense Rp 39,800,000
Other Operating Expense Rp 10,100,000
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense Rp 53,034,999

31 Income Summary Rp 136,375,712

Raka Capital Rp 136,375,712

31 Raka Capital Rp 26,400,000

Prive Raka Rp 26,400,000

SALDO
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2020

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 205,840,000 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 35,475,000
1-1500 Merchandise Inventory Rp 650,400,000 Rp -
1-1600 Store Supplies Rp 4,850,000 Rp -
1-1700 Prepaid Insurance Rp 14,050,000 Rp -
1-1800 Prepaid Rent Rp 18,800,000 Rp -
1-1900 Prepaid Tax Rp - Rp -
1-2100 Equipment at Cost Rp 63,300,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 17,750,000
2-1100 Accounts Payable Rp - Rp 806,080,000
2-1200 Expense Payable Rp - Rp 6,000,000
2-1300 Income Tax Payable Rp - Rp 38,526,200
2-1400 PPN Payable Rp - Rp 5,520,000
2-1500 PPN Outcome Rp - Rp -
2-1600 PPN Income Rp - Rp -
2-2100 Bank Permata Loan Rp - Rp 285,000,000
3-1100 Raka Capital Rp - Rp 476,475,712

Jumlah ........................ Rp 1,672,090,000 Rp 1,670,826,912