UD.

BUANA
GENERAL LEDGER
DECEMBER 2021

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit

Merchandise Invetory 1-1500

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.BUANA
GENERAL LEDGER
DECEMBER 2021

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Tax 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit

Equipment At Cost 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.BUANA
GENERAL LEDGER
DECEMBER 2021

Accounts Payable 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Expense Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit

IncomeTax Payable 2-1300

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Outome 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.BUANA
GENERAL LEDGER
DECEMBER 2021

PPN Income 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Permata Loans 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit

Raka Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Raka Drawing 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.BUANA
GENERAL LEDGER
DECEMBER 2021

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit

Sales Return 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Cost Of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Advertising Expense 6-1000

Balance
Date Description Ref Debit Credit
Debit Credit
 UD.BUANA
GENERAL LEDGER
DECEMBER 2021

Telephone & Electircty Expenses 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Store Supplies Expenses 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Bad Debt Expenses 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expenses 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit

Insurance Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
 0
GENERAL LEDGER
DECEMBER 2021

Rent Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Wages & Salaries Expnese 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit

Other Operating Expenses 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Expense 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
 0
GENERAL LEDGER
DECEMBER 2021

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expense 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Equipment Accum Dep 1-2110

Balance
Date Description Ref Debit Credit
Debit Credit
 UD. BUANA
BUKU BESAR PEMBANTU UTANG
DECEMBER 2021

PT. Sahabat Jaya S 001

Balance
Date Description Ref Debit Credit
Debit Credit

Fa. Makmur S 002

Balance
Date Description Ref Debit Credit
Debit Credit

PT. Margonda S 003

Balance
Date Description Ref Debit Credit
Debit Credit
 UD. BUANA
BUKU BESAR PEMBANTU PIUTANG
DECEMBER 2021

JB Elex C 001
Balance
Date Description Ref Debit Credit
Debit Credit

Digital Elex C 002

Balance
Date Description Ref Debit Credit
Debit Credit

Maju Elex C 003

Balance
Date Description Ref Debit Credit
Debit Credit

Panen Elex C 004

Balance
Date Description Ref Debit Credit
Debit Credit
 UD. BUANA
ACCOUNT PAYABLE LIST
DECEMBER 31 2021

No. Nama No. Faktur Jumlah

UD. BUANA
ACCOUNT RECEIVABLE LIST
DECEMBER 31 2021

No. Nama No. Faktur Jumlah

 UD. BUANA
TRIAL BALANCE
DECEMBER 2021

Account No. Account Name Debit Credit

TOTAL Rp - Rp -
 UD. BUANA
ADJUSTING ENTRIES
DECEMBER 31 2021

Date Doc. No Description Ref Debit Credit

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount

TOTAL TOTAL
 UD. BUANA
ADJUSTED TRIAL BALANCE
DECEMBER 2021

Account No. Name Account Debit Credit

 UD. BUANA
WORK SHEET
DECEMBER 31 2021

Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
 UD. BUANA
INCOME STATEMENT
Ending Period December 31 2021
 UD. BUANA
CAPITAL STATEMENT
Ending Period December 2021

Description Total
D. BUANA
AL STATEMENT
riod December 2021
 UD. BUANA
BALANCE SHEET
DECEMBER 31 2021

ASSET LIABILITIES & EQUITY

TOTAL ASSET TOTAL LIABILITIES & EQUITY

 UD. BUANA
CASH FLOW STATEMENT
Ending Period December 31 2021
 UD. BUANA
CLOSING ENTRIES
DECEMBER 31 2021

Date Description Ref Debit Credit

 UD. BUANA
POST CLOSING TRIAL BALANCE
DECEMBER 31 2021

No. Account Name Account Debit Credit