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  • Ud. Semesta Trial Balance, Per 31 Desember 2019 Kode Nama Akun Debet Kredit

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    Sahril Dias
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    The document is a trial balance for UD. Semesta as of December 31, 2019. It shows account balances for assets, liabilities, equity, revenues and expenses. There are also 4 supporting documents detailing adjustments that need to be made to the accounts, such as recognizing accrued expenses and prepaid revenues, adjusting inventory and allowance for doubtful accounts, recording depreciation and payroll expenses.

    Original Description:

    Data penyesuaian

    Original Title

    DATA PENYESUAIAN

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    The document is a trial balance for UD. Semesta as of December 31, 2019. It shows account balances for assets, liabilities, equity, revenues and expenses. There are also 4 supporting documents detailing adjustments that need to be made to the accounts, such as recognizing accrued expenses and prepaid revenues, adjusting inventory and allowance for doubtful accounts, recording depreciation and payroll expenses.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    11 views3 pages

    Ud. Semesta Trial Balance, Per 31 Desember 2019 Kode Nama Akun Debet Kredit

    Uploaded by

    Sahril Dias
    The document is a trial balance for UD. Semesta as of December 31, 2019. It shows account balances for assets, liabilities, equity, revenues and expenses. There are also 4 supporting documents detailing adjustments that need to be made to the accounts, such as recognizing accrued expenses and prepaid revenues, adjusting inventory and allowance for doubtful accounts, recording depreciation and payroll expenses.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    UD.

    SEMESTA
    TRIAL BALANCE, PER 31 DESEMBER 2019
    KODE NAMA AKUN DEBET KREDIT
    1-1100 Cash in Bank Rp 211.770.000
    1-1200 Petty Cash Rp 6.675.000
    1-1300 Accounts Receivable Rp 658.900.000
    1-1400 Allowance for Doubtful Debt Rp 19.000.000
    1-1500 Merchandise Inventory Rp 617.600.000
    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 788.260.000
    2-1200 Expense Payable Rp 425.000
    2-1300 Income Tax Payable Rp -
    2-1400 PPN Payable Rp -
    2-1500 PPN Outcome Rp 101.200.000
    2-1600 PPN Income Rp 97.660.000 Rp -
    2-2100 Bank Mandiri Loan Rp 285.000.000
    3-1100 Intan Capital Rp 366.500.000
    3-1200 Intan Drawing Rp 25.400.000
    4-1100 Sales Rp 1.565.300.000
    4-1200 Sales Return Rp 50.000.000
    5-1100 Cost of goods Sold Rp 1.193.100.000
    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 9.800.000
    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 3.148.285.000 Rp 3.148.285.000
    MEMO UNTUK PENYESUAIAN:
    Dokumen Transaksi No. 1
    UD. SEMESTA
    PANGKEP

    BUKTI Nomor : BM12-1


    MEMORIAL Tanggal: 31 Desember 2018

    Kepada Teknisi Akuntansi


    Dari Ali
    Isi Memo Telah diterima Rekening Koran dari Bank Mandiri Makasssar per tanggal 31
    Desember 2018,menunjukkan informasi sebagai berikut:
    Interest Revenue Rp 4.320.000,00
    Bank Service Charge Rp 150.000,00

    Teknisi Akuntan: Dibukukan Oleh:

    Intan
    (Intan) (………………………)

    Dokumen Transaksi No. 2

    UD. SEMESTA
    PANGKEP

    BUKTI Nomor : BM12-1


    MEMORIAL Tanggal: 31 Desember 2018

    Kepada Teknisi Akuntansi


    Dari Sunardi
    Isi Memo Data penyesuaian akhir periode:
    1. Persediaan akhir store supplies dinilai Rp 3.750.000,00
    2. Beban sewa toko bulan Desember 2018 Rp 1.000.000,00
    3. Beban Asuransi bulan Desember 2018 Rp 2.000.000,00
    4. Taksiran kerugian piutang dagang 5% dari saldo piutang per 31 Des
    2018
    Teknisi Akuntan: Dibukukan Oleh:
    Intan
    (Intan) (………………………)
    Dokumen Transaksi No. 3

    UD. SEMESTA
    PANGKEP

    BUKTI Nomor : BM12-1


    MEMORIAL Tanggal: 31 Desember 2018

    Kepada Teknisi Akuntansi


    Dari Sunardi
    Isi Memo 1. Penyusutan Equipment bulan Desember sebesar Rp 1.350.000,00
    2. Gaji bulan Desember sebesar Rp 2.000.000,00 akan dibayar tanggal 2
    Januari 2019
    3. Listrik dan telepon bulan Desember sebesar Rp 1.400.000 akan
    dibayar pada tanggal 10 Januari 2019

    Teknisi Akuntan: Dibukukan Oleh:

    Intan
    (Intan) (………………………)

    Dokumen Transaksi No. 4

    UD. SEMESTA
    PANGKEP

    BUKTI Nomor : BM12-1


    MEMORIAL Tanggal: 31 Desember 2018

    Kepada Teknisi Akuntansi


    Dari Sunardi
    Isi Memo 1. Oleh karena pencatatan PPN Income dan PPN Outcome sesuai dengan
    faktur pajak standar, maka kedua akun tersebut dapat ditutup saldonya
    dipindakan ke PPN Payable.

    Teknisi Akuntan: Dibukukan Oleh:

    Intan
    (Intan) (………………………)

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