UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp42,770,000
1-1200 Petty Cash Rp9,800,000
1-1300 Accounts Receivable Rp85,800,000
1-1400 Allowance for Doubtful Debt Rp11,800,000
1-1500 Merchandise Inventory Rp520,000,000
1-1600 Store Supplies Rp9,800,000
1-1700 Prepaid Insurance Rp15,300,000
1-1800 Prepaid Rent Rp21,300,000
1-1900 Prepaid Tax Rp15,000,000
1-2100 Equipment at Cost Rp63,300,000
1-2110 Equipment Accum Dep Rp16,500,000
2-1100 Accounts Payable Rp69,300,000
2-1200 Expense Payable Rp3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan Rp301,000,000
3-1100 Raka Capital Rp366,450,000
3-1200 Raka, Drawing Rp25,400,000
4-1100 Sales Rp503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp314,100,000
5-1200 Freight Paid Rp8,800,000
6-1000 Advertising Expenses Rp4,200,000
6-1100 Telephone & Electricity expenses Rp8,700,000
6-1200 Store Supplies Expenses Rp4,700,000
6-1300 Bad Debt Expense Rp15,100,000
6-1400 Depreciation Expense Rp16,500,000
6-1500 Insurance Expense Rp14,300,000
6-1600 Rent Expense Rp23,300,000
6-1700 Wages & Salaries Rp36,300,000
6-1800 Other Operating Expense Rp9,300,000
8-1100 Interest Revenue Rp6,100,000
9-1100 Interest Expense Rp9,480,000
9-1200 Bank Service Charge Rp6,600,000
9-1300 Income Tax Expense
Rp1,279,850,000 Rp1,279,850,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2018 10 F05 PT Margonda 301,000,000 30,100,000 331,100,000

DEC 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, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
DATEINVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2018 6 F12-1 DIGITAL ELEX 286,000,000 260,000,000 26,000,000

DEC 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 2-1500 85,600,000
4-1100 856,000,000

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

 UD BUANA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018 6 F12-1 Cost of goods Sold 5-1100 231,500,000
DEC Merchandise Inventory 1-1500 231,500,000

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

VAT-OUT 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 ACCOUNT PAYABLE 2-1100 45,100,000

MERCHANDISE INVENTORY 1-1500 41,000,000
VAT-IN 2-1600 4,100,000

13 kn-01 Cost of goods Sold 212,000,000

Merchandise Inventory 212,000,000
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 367,409,938

Merchandise Inventory 1-1500 367,409,938

TOTAL ……………………. 1,101,509,938 1,101,509,938

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 744,909,938 1-1500 785,909,938
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 5-1100 44,500,000
1-1500 44,500,000 2-1600 4,100,000
2-1100 45,100,000

TOTAL 889,509,938 TOTAL 889,509,938

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDEN RE OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
CE NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2018 3 BKM12-1 JB ELEX 34,100,000 34,100,000

DEC 12 BKM12-3 Digital Elex 231,000,000 231,000,000
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000
Cost of goods Sold 5-1100 212,000,000 Merchandise Inventory
1-1500 212,000,000
14 BKM12-4 Digital Elex 28,600,000 28,600,000
20 BKM12-5 Pelunasan Panen 7,200,000 Allowance for D 1-1400 7,200,000
23 BKM12-6 Maju elex 19,980,000 19,800,000

TOTAL ………………… 587,080,000 212,000,000 313,500,000 485,400,000

ACCOUNT NUMBER…………………. 1-1100 (v) 1-1300 (v)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 587,080,000 1-1300 313,500,000
5-1100 212,000,000 4-1100 242,000,000
2-1500 24,200,000
1-1500 212,000,000
1-1400 7,200,000

TOTAL 799,080,000 TOTAL 798,900,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF
NO. ACCOUNT PAYABLE ACC CASH IN BANK ACC
ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2018 1 BKK12-1 Pembayaran Gaji Karyawan Nov Expense Payable 2-1200 2,500,000 2,500,000
DEC 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 PPN Nov 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 17,760,000 17,760,000
30 BKK12-7 Pembayaran Utang Bank Bank Mandiri Loan 2-2100 16,000,000 19,000,000
Interest Expense 9-1100 3,000,000

TOTAL ………………… 355,460,000 23,000,000 378,460,000

ACCOUNT NUMBER…………………. 2-1100 (v) 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 355,460,000 1-1100 378,460,000
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000
9-1100 3,000,000

TOTAL 378,460,000 TOTAL 378,460,000

 UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDEN DEBIT CREDIT
DATE DESCRIPTION
CE NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 V12-1 Pembuatan brosur Advertising Expenses 6-1000 675,000 675,000
DEC 4 V12-2 Rekening Listrik & Telepon Expense Payable 2-1200 975,000 975,000
9 V12-3 Perlengkapan Toko Store Supplies 1-1600 900,000 900,000
26 V12-4 Perbaikan atab toko Other Operating Expense 6-1800 500,000 500,000

TOTAL ……………………………. 3,050,000 3,050,000

ACCOUNT NUMBER (v) 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 675,000 1-1200 3,050,000
2-1200 975,000
1-1600 900,000
6-1800 500,000

TOTAL 3,050,000 TOTAL 3,050,000

 UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAG

EVIDEN IN OUT BALANCE

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

2018 1 Saldo 20 16,000,000

DEC 6 Digital Elex, Penjualan 9 16,000,000 144,000,000 11 16,000,000
7 Digital Elex, Retur 2 16,000,000 32,000,000 13 16,000,000
10 PT Margonda, Pembelian 11 16,000,000 176,000,000 24 16,000,000
11 PT Margonda, Retur 1 16,000,000 16,000,000 23 16,000,000
13 Penjualan tunai 7 16,000,000 112,000,000 16 16,000,000
18 JB Elex, Penjualan 6 16,000,000 96,000,000 10 16,000,000
22 PT Sahabat Jaya, Pembelian 13 16,200,000 210,600,000 23 16,113,043
27 Maju elex 15 16,113,043 241,695,652 8 16,113,043
29 Fa Makmur, Pembelian 12 16,400,000 196,800,000 20 16,285,217

UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAG
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
2018 1 Saldo 16 12,500,000

DEC 6 Digital Elex, Penjualan 7 12,500,000 87,500,000 9 12,500,000

7 Digital Elex, Retur 1 12,500,000 12,500,000 10 12,500,000

10 PT Margonda, Pembelian 10 12,500,000 125,000,000 20 12,500,000

11 PT Margonda, Retur 2 12,500,000 25,000,000 18 12,500,000

13 Penjualan tunai 8 12,500,000 100,000,000 10 12,500,000

18 JB Elex, Penjualan 4 12,500,000 50,000,000 6 12,500,000

22 PT Sahabat Jaya, Pembelian 15 12600000 189,000,000 21 12,571,429

27 Maju elex 10 12,571,429 125,714,286 11 12,571,429

29 Fa Makmur, Pembelian 11 12,400,000 136,400,000 22 12,485,714

D BUANA
NTORY CARD
CEMBER, 2018

METODE : AVERAGE
BALANCE
TOTAL

320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
256,000,000
160,000,000
370,600,000
128,904,348
325,704,348

D BUANA
NTORY CARD
CEMBER, 2018

METODE : AVERAGE
BALANCE
TOTAL
200,000,000

112,500,000

125,000,000

250,000,000

225,000,000

125,000,000

75,000,000

264,000,000

138,285,714

274,685,714
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 saldo awal v 34,100,000

DEC 3 Pelunasan CRJ-1 34,100,000 -

18 Penjualan SJ-1 188,100,000 188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 saldo awal v 28,600,000

DEC 6 Penjualan SJ-1 286,000,000 314,600,000

7 Retur GJ-1 55,000,000 259,600,000

12 Pelunasan CRJ-1 231,000,000 28,600,000

14 Pelunasan CRJ-1 28,600,000 -

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 saldo awal v 19,800,000

DEC 25 pelunasan CRJ-1 19,800,000 -

27 Penjualan SJ-1 467,500,000 467,500,000

 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2018 1 saldo awal v

DEC 9 Pelunasan CPJ-1 23,100,000 -

22 Pembelian PJ-1 439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2018 1 saldo awal v

DEC 23 Pelunasan CPJ-1 17,760,000

29 Pembelian PJ-1 366,520,000
 UD BUANA
IARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Balance
Credit
23,100,000
-

439,560,000

Balance
Credit
17,600,000

-
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 -
3 MAJU ELEX 467,500,000
4 PANEN ELEX 3,300,000
Total ……………… 658,900,000

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

Total ……………… 806,080,000

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

1 HP Pavilion 14 325,704,348
2 DELL Inspiron 15 274,685,714
Total ……………… 600,390,062
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 42,770,000
CRJ-1 Rp 587,080,000 Rp 629,850,000
Rp 378,460,000 Rp 251,390,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
Rp 3,050,000 Rp 6,750,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000
Rp 313,500,000 Rp 227,700,000
Rp 941,600,000 Rp 713,900,000
Rp 55,000,000 Rp 658,900,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
Rp 7,200,000 Rp 19,000,000

NAMA : Merchandise Inventory No.: 1-1500

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000
Rp 1,033,800,000 Rp 1,553,800,000
Rp 44,500,000 Rp 1,598,300,000
Rp 997,909,935 Rp 600,390,065

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000
Rp 900,000 Rp 10,700,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000

NAMA : Prepaid Tax No.: 1-1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,000,000
NAMA : Equitment at Cost No.: 1-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000

NAMA : Equitment Accum Dep No.: 1-2110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 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
Rp 355,300,000 Rp 286,000,000
Rp 1,137,180,000 Rp 851,180,000
Rp 45,100,000 Rp 806,080,000

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
Rp 2,500,000 Rp 1,400,000
Rp 975,000 Rp 425,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : PPN Payable No.: 2-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
Rp 1,500,000 Rp -

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
Rp 24,200,000 Rp 24,200,000
Rp 85,600,000 Rp 109,800,000
Rp 5,000,000 Rp 104,800,000

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
Rp 103,380,000 Rp 103,380,000
Rp 4,100,000 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
Rp 16,000,000 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

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
NAMA : Sales No.: 4-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
Rp 242,000,000 Rp 745,300,000
Rp 856,000,000 Rp 1,601,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
Rp 50,000,000 Rp 50,000,000

NAMA : late fee collected Rp 73,141

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
Rp 180,000 Rp 180,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000
Rp 956,909,935 Rp 1,271,009,935
Rp 44,500,000 Rp 1,226,509,935

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
NAMA : Advertising Expenses No.: 6-1000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000
Rp 675,000 Rp 4,875,000

NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
NAMA : Rent Expense No.: 6-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000
Rp 500,000 Rp 9,800,000

late fee expense Rp 73,202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
Rp 160,000 Rp 160,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000
NAMA : Interest Expense No.: 9-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000
Rp 3,000,000 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

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD. WIRASTRI
TRIAL BALANCE
PER 31 DESEMBER 2015

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Inventory
1-1600 Store Supplies
1-1700 Prepaid insurance
1-1800 Prepaid rent
1-1900 Prepaid tax
1-2100 Stock investment
1-3100 Equipment at Cost
1-3110 Equipment Accum Dep
2-1100 Master card
2-1200 Account Payable
2-1300 Income Tax Payable
2-1400 VAT Payable
2-1500 VAT Out
2-1600 VAT In
2-2100 Bank Permata Loan
3-1100 Tn. Suryono Capital
3-1200 Tn. Suryono drawing
4-1100 Sales
4-1200 Sales Return
4-1300 Sales discount
5-1100 Cost of Goods sold computer
5-1200 Freight paid
5-1300 Purchase discount
6-1100 Advertising expense
6-1200 Tel & elec. expense
6-1300 Store supplies expense
6-1400 Bad debt expense
6-1450 Spoilage expenses
6-1500 Depreciation expense
6-1600 Insurance expense
6-1700 Rent expense
6-1800 Wages and salaries expense
6-9000 Other operating expense
8-1100  Interest revenue
8-1200 Dividend income
8-1300 Gain loss on sale of stock
8-1400 Freight collected
8-1500 Late fees collected
9-1100 Interest expense
9-1200 Bank service charges
9-1300 Late fees paid
9-1400 Income Tax Expense
TOTAL
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF

2018
Des 31 Bank Service Charge
Cash in Bank
Interest Revenue

31 Store Supplies Expenses

Store Supplies
Rent Expense
Prepaid Rent
Insurance Expense
Prepaid Insurance
Bad Debt Expense
Allowance for Doubtful Debt
31 Depreciation Expense
Equipment Accum Dep
Wages & Salaries
Expense Payable
Telephone & Electricity expenses
Expense Payable
31 PPN Outcome
PPN Income
PPN Payable
Income Tax Expense
Income Tax Payable
Income Tax Payable
Prepaid Tax
N

DEBET CREDIT

250,000
5,070,000
5,320,000

5,850,000
5,850,000
2,500,000
2,500,000
1,250,000
1,250,000
13,945,000
13,945,000
1,250,000
1,250,000
3,500,000
3,500,000
2,200,000
2,200,000
104,800,000
99,280,000
5,520,000
40,314,418
40,314,418
15,000,000 25,314,418
15,000,000

195,929,418 195,929,418
 UD. BU
NERACA
Desembe

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 251,390,000 5,070,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 600,390,065
1-1600 Store Supplies Rp 10,700,000
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 425,000
2-1300 Income Tax Payable 15,000,000
2-1400 PPN Payable
2-1500 PPN Outcome Rp 104,800,000 104,800,000
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000
late fee collected Rp 180,000
5-1100 Cost of goods Sold Rp 1,226,509,935
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity Rp 8,700,000 2,200,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 13,945,000
6-1400 Depreciation Expense Rp 16,500,000 1,250,000
6-1500 Insurance Expense Rp 14,300,000 1,250,000
6-1600 Rent Expense Rp 23,300,000 2,500,000
6-1700 Wages & Salaries Rp 36,300,000 3,500,000
6-1800 Other Operating Expense Rp 9,800,000
late fee expense Rp 160,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000 250,000
9-1300 Income Tax Expense 40,314,418
3,205,885,000 3,205,885,000 195,929,418
 UD. BUANA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
256,460,000
6,750,000
658,900,000
13,945,000 32,945,000
600,390,065
5,850,000 4,850,000
1,250,000 14,050,000
2,500,000 18,800,000
15,000,000 -
63,300,000
1,250,000 17,750,000
806,080,000
5,700,000 6,125,000
40,314,418 25,314,418
5,520,000 5,520,000

99,280,000
285,000,000
366,500,000
25,400,000
1,601,300,000 1,601,300,000
50,000,000 50,000,000
180,000 180,000
1,226,509,935 1,226,509,935
8,800,000 8,800,000
4,875,000 4,875,000
10,900,000 10,900,000
10,600,000 10,600,000
29,045,000 29,045,000
17,750,000 17,750,000
15,550,000 15,550,000
25,800,000 25,800,000
39,800,000 39,800,000
 9,800,000 9,800,000
160,000 160,000
5,320,000 11,420,000 11,420,000
12,480,000 12,480,000
6,850,000 6,850,000
40,314,418 40,314,418
195,929,418 3,158,134,418 3,158,134,418 1,509,234,353 1,612,900,000
103,665,647
1,612,900,000 1,612,900,000
-
 NERACA
DEBET KREDIT
256,460,000
6,750,000
658,900,000
32,945,000
600,390,065
4,850,000
14,050,000
18,800,000
-
63,300,000
17,750,000
806,080,000
6,125,000
25,314,418
5,520,000

285,000,000
366,500,000
25,400,000 1,648,900,065 1,545,234,418
103,665,647
1,648,900,065 1,545,234,418
103,665,647
1,648,900,065 1,648,900,065
 UD. BUA
NERACA L
Desember

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 251,390,000 5,070,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 600,390,065
1-1600 Store Supplies Rp 10,700,000
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 425,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome Rp 104,800,000 104,800,000
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000
late fee collected Rp 180,000
5-1100 Cost of goods Sold Rp 1,226,509,935
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity Rp 8,700,000 2,200,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 13,945,000
6-1400 Depreciation Expense Rp 16,500,000 1,250,000
6-1500 Insurance Expense Rp 14,300,000 1,250,000
6-1600 Rent Expense Rp 23,300,000 2,500,000
6-1700 Wages & Salaries Rp 36,300,000 3,500,000
6-1800 Other Operating Expense Rp 9,800,000
late fee expense Rp 160,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000 250,000
9-1300 Income Tax Expense
3,205,885,000 3,205,885,000 140,615,000
 UD. BUANA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
256,460,000
6,750,000
658,900,000
13,945,000 32,945,000
600,390,065
5,850,000 4,850,000
1,250,000 14,050,000
2,500,000 18,800,000
15,000,000
63,300,000
1,250,000 17,750,000
806,080,000
5,700,000 6,125,000

5,520,000 5,520,000

99,280,000
285,000,000
366,500,000
25,400,000
1,601,300,000 1,601,300,000
50,000,000 50,000,000
180,000 180,000
1,226,509,935 1,226,509,935
8,800,000 8,800,000
4,875,000 4,875,000
10,900,000 10,900,000
10,600,000 10,600,000
29,045,000 29,045,000
17,750,000 17,750,000
15,550,000 15,550,000
25,800,000 25,800,000
39,800,000 39,800,000
 9,800,000 9,800,000
160,000 160,000
5,320,000 11,420,000 11,420,000
12,480,000 12,480,000
6,850,000 6,850,000

140,615,000 3,132,820,000 3,132,820,000 1,468,919,935 1,612,900,000

143,980,065
1,612,900,000 1,612,900,000
-
 NERACA
DEBET KREDIT
256,460,000
6,750,000
658,900,000
32,945,000
600,390,065
4,850,000
14,050,000
18,800,000
15,000,000
63,300,000
17,750,000
806,080,000
6,125,000

5,520,000

285,000,000
366,500,000
25,400,000 1,663,900,065 1,519,920,000
143,980,065
1,663,900,065 1,519,920,000
143,980,065
1,663,900,065 1,663,900,065
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018

sales
(sales return)
sales discount
late fee collected
amount of return and late fee
net sales

Cost of goods Sold

Cost of goods Sold
Freight Paid
Cost of goods Sold
gross profit

expense
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Rp 39,800,000
Other Operating Expense Rp 9,800,000
late fee expense Rp 160,000
totally expense
net profit
Raka Capital
Raka, Drawing

pendapatan diluar usaha

Interest Revenue Rp 11,420,000
total

other expense
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense

laba sebelum pajak

pajak 28%x 143620065
laba setelah pajak
RUGI
1 Desember 2018

Rp 1,601,300,000
Rp 50,000,000
Rp 180,000

Rp 49,820,000
Rp 1,551,480,000

Rp 1,226,509,935
Rp 8,800,000
Rp 1,235,309,935
Rp 316,170,065

Rp 164,280,000
Rp 151,890,065

Rp 11,420,000
Rp 163,310,065

Rp 19,330,000
Rp 143,980,065
Rp 40,314,418 40314418
Rp 103,665,647
 UD BUANA
NERACA
PER 31 DESEMBER 2018
AKTIVA PASIVA
CURRENT ASSETS CURRENT LIABILITY
Cash in Bank Rp 256,460,000 Accounts Payable Rp 806,080,000
Petty Cash Rp 6,750,000 Expense Payable Rp 6,125,000
Accounts Receivable Rp 658,900,000 Income Tax Payable Rp 25,314,418
Allowance for Doubtful Debt -Rp 32,945,000 PPN Payable Rp 5,520,000
Merchandise Inventory Rp 600,390,065 PPN Outcome
Store Supplies Rp 4,850,000 PPN Income
Prepaid Insurance Rp 14,050,000 Rp 843,039,418
Prepaid Rent Rp 18,800,000
Prepaid Tax LONG TERM LIABILITY
TOTAL CURRENT ASSETS 1,527,255,065 Bank Mandiri Loan Rp 285,000,000 285,000,000

FIXED ASSETS TOTAL LIABILITY 1,128,039,418

Equipment at Cost Rp 63,300,000
Equipment Accum Dep -Rp 17,750,000 EQUITY Rp 444,765,647
TOTAL FIXED ASSETS Rp 45,550,000
1,572,805,065 1,572,805,065
-
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
raka capital 1 januari 2018 Rp 366,500,000
LABA 103,665,647
raka drawing -Rp 25,400,000
78,265,647
MODAL AKHIR Rp 444,765,647
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus kas aktivitas operasional
penerimaan dari debitur 587,080,000
pembayaran kepada kreditur 355,460,000
pembayaran hutang biaya 3,475,000
pembayarab ppn payable 1,500,000
pembayaran beban iklan 675,000
pembelian perlengkapan toko 900,000
pembayaran biaya operasi lainnya 500,000
pembayaran beban adm bank 250,000
penerimaan pendapatan bunga 5,320,000
JUMLAH 229,640,000
arus kas aktivitas investasi
arus kas aktivitas pendanaan
pembayaran bank mandiri loan (19,000,000)
JUMLAH (19,000,000)
kenaikan/penurunan kas dan setara kas 210,640,000
kas dan setara kas awal periode 52,570,000
kas dan setara kas akhir periode 263,210,000
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

2018 sales 1601300000
DES late fee collected Rp 180,000
interest revenue Rp 11,420,000
income summary Rp 1,612,900,000
income summary Rp 1,509,234,353
sales return Rp 50,000,000
Cost of goods Sold Rp 1,226,509,935
Freight Paid Rp 8,800,000
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Rp 39,800,000
Other Operating Expense Rp 9,800,000
late fee expense Rp 160,000
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense Rp 40,314,418
income summary Rp 103,665,647
Raka Capital Rp 103,665,647
Raka Capital Rp 25,400,000
Raka, Drawing Rp 25,400,000

total Rp 3,251,200,000 Rp 3,251,200,000

 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 256,460,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 32,945,000
1-1500 Merchandise Inventory Rp 600,390,065
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,750,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 6,125,000
2-1300 Income Tax Payable Rp 25,314,418
2-1400 PPN Payable Rp 5,520,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 444,765,647

Jumlah ........................ Rp 1,623,500,065 Rp 1,623,500,065

 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018

sales
sales return
net sales

cost of good sold

Freight Paid
total cogs
gross profit

operating expense
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 29,045,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Rp 39,800,000
Other Operating Expense Rp 9,800,000
totally expense

other revenues and gains

late fee collected Rp 180,000
interest revenue Rp 11,420,000

other expense and loses

late fee expense Rp 160,000
bank service charge Rp 6,850,000
interest expense Rp 12,480,000

laba sebelum pajak

pajak 28%x 143620065
laba setelah pajak
BUANA
N LABA RUGI
erakhir 31 Desember 2018

Rp 1,601,300,000
-Rp 50,000,000
Rp 1,551,300,000

Rp 1,226,509,935
Rp 8,800,000
Rp 1,235,309,935 dalam kurung
Rp 315,990,065

Rp 164,120,000 dalam kurung

Rp 151,890,065

Rp 11,600,000

Rp 19,490,000

Rp 143,980,065
Rp 40,314,418
Rp 103,665,647