U.

D MAJU JAYA COM

TRIAL BALANCE
Sunday, December 1, 2019

No. Accounts Accounts Debet Credit

1-111 Cash In Bank Rp 300,120,000
1-112 Petty Cash Rp 6,000,000
1-113 Accounts Receivable Rp 110,000,000
1-114 Allowanced For Doubtful Debt Rp 7,200,000
1-115 Merchandise Inventory Rp 164,000,000
1-116 Supplies Rp 13,600,000
1-117 Prepaid Rent Rp 3,000,000
1-118 Prepaid Insurance Rp 8,000,000
1-211 Stock Investment Rp 670,000,000
1-311 Land Rp 550,000,000
1-321 Building Rp 320,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000
1-331 Vehicle Rp 160,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000
1-341 Equipment Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 43,000,000
2-111 Credit Card Rp 8,400,000
2-121 Accounts Payable Rp 154,000,000
2-122 Expense Payable Rp 2,600,000
2-131 PPN Outcome Rp 147,400,000
2-132 PPN Income Rp 112,200,000
2-133 PPN Payable Rp -
2-211 Bank BNI Loan Rp 211,000,000
3-111 Common Stock Rp 1,559,160,000
3-121 Retained Earnings Rp 106,000,000
4-111 Sales Rp 1,109,000,000
4-211 Freight Collected Rp 15,000,000
4-212 Sales Discount Rp 17,000,000
4-213 Late Fee Collected Rp -
5-111 Cost Of Goods Sold Rp 646,880,000
5-211 Purchase Discount Rp 2,180,000
6-111 Advertising Expense Rp 28,000,000
6-112 Electricity Expense Rp 16,000,000
6-113 Telephone Expense Rp 10,800,000
6-114 Rent Expense Rp 25,000,000
6-115 Supplies Expense Rp 15,200,000
6-116 Maintenance and Repair Expense Rp 20,000,000
6-117 Depreciation Expense Rp 27,500,000
6-118 Late Fee Expense Rp -
6-119 Wages and Salaries Expense Rp 53,000,000
8-111 Interest Income Rp 7,000,000
8-211 Devidend Income Rp 17,000,000
9-111 Interest Expense Rp 8,140,000
9-211 Bank Service Change Rp 15,000,000
TOTAL Rp 3,429,440,000 Rp 3,429,440,000
 TRANSAKSI BULAN DESEMBER

Tanggal Transaksi
12/2/2019 [VKK12-1] Pembuatan brosur perusahaan untuk keperluan iklan sebesar Rp. 900.000
[Faktur No. FPJ12-1] Penjualan kredit kepada Toko Andani 20 unit Realme C3 @Rp. 1.600.000
12/2/2019
dan 15 unit Oppo F11 @Rp. 1.800.000, PPN 10%, Beban Angkut Rp. 500.000; 1/10, n/30
12/4/2019 [VKK12-2] Pembelian perlengkapan toko sebesar Rp. 950.000
12/5/2019 [VKK12-3] Pembayaran Tagihan Rekening Telepon bulan November 2019 sebesar Rp. 750.000
[Faktur No. FPJ11-12] Penerimaan pelunasan piutang dari Toko Cempaka tertanggal 30 November
12/5/2019
2019 senilai Rp. 33.000.000
[Faktur No. NP2-12] Pembelian 18 unit Realme C3 seharga @Rp. 1.000.000 dan 10 unit Oppo F11
12/5/2019
seharga @Rp1.200.000 pada PT. ASOKA, PPN 10%; 2/10, n/30
12/5/2019 [BM12-1] Retur Pembelian kepada PT. ASOKA 2 unit Realme C3 dan 2 unit Oppo F11
12/7/2019 [VKK12-4] Pembayaran Tagihan rekening Listrik bulan November 2019 sebesar Rp. 850.000
12/8/2019 [VKK12-5] Pembayaran Tagihan rekening PAM untuk bulan November 2019 sebesar Rp. 600.000
Pelunasan Utang Dagang PT Chakraka dengan Faktur No. MN22-11 tertanggal 30 November 2019
12/8/2019
senilai Rp. 88.000.000
[ Faktur No. FPJ12-2] Penjualan kredit kepada Toko Bahana, 8 unit Realme C3 @Rp.1.600.000 dan
12/8/2019
8 unit Oppo F11 @Rp.1.800.000, PPN 10%, Beban Angkut Rp. 300.000; 1/10, n/30
[Nota Kontan No. NK12-1] Penjualan TUNAI kepada Toko Pananjung, 6 unit Realme C3
12/9/2019
@Rp.1.600.000 dan 10 unit Oppo F11 @Rp.1.800.000, PPN 10%, Beban Angkut Rp. 350.000;
[Faktur No. LIJ14 ] Pelunasan Utang Dagang PT Bharata tertanggal 26 November 2019 senilai Rp.
12/10/2019
22.000.000
[Faktur no. FPJ11-11] Penerimaan pelunasan piutang dari Toko Bahana tertanggal 25 November
12/12/2019
2019 senilai Rp. 33.000.000
[Faktur No. LI4-12] Pembelian 22 unit Realme C3 @Rp. 1.000.000 dan 20 unit Oppo F11 @Rp
12/13/2019
1.200.000 pada PT. BHARATA, PPN 10%; 2/10, n/50

[ Faktur No. FPJ12-3] Penjualan kredit kepada Toko Cempaka, 10 unit Realme C3 @Rp.1.600.000
12/14/2019
dan 10 unit Oppo F11 @Rp.1.800.000 , PPN 10%, Beban Angkut Rp. 400.000; 1/10, n/30

12/16/2019 [VKK12-6] Pembayaran pemeliharaan dan reparasi alat - alat sebesar Rp. 900.000
[Faktur no. NP8-11] Pelunasan utang dagang kepada PT. ASOKA tertanggal 18 November 2019
12/20/2019
senilai Rp.44.000.000
[Faktur No. FPJ12-4] Penjualan kredit kepada Toko Dhita, 15 unit Realme C3 @Rp. 1.600.000 dan
12/20/2019
10 unit Oppo F11 @Rp.1.800.000, PPN 10%, Beban Angkut Penjualan Rp. 800.000; 1/10, n/30
[Faktur No. MN18-12] Pembelian 12 Realme C3 @Rp. 1.000.000 dan 15 Oppo F11 @Rp.
12/22/2019
1.200.000 pada PT. CHAKRAKA, PPN 10%; 2/10, n/50
[Faktur No. FPJ12-5] Penjualan kredit kepada Toko Cempaka 5 unit Realme C3 @Rp. 1.600.000
12/23/2019
dan 3 unit Oppo F11 @Rp. 1.800.000, Biaya Angkut Rp. 300.000; 1/10, n/30
Pembayaran Angsuran pinjaman Bank BNI bulan Desember 2019 sebesar Rp.18.000.000 beserta
12/31/2019
bunganya 10%
12/31/2019 Pengisian Kembali Petty Cash sebesar Rp. 4.500.000
 KETENTUAN SOAL
Kebijakan Akuntansi
Pembelian
Setiap pembelian akan diperhitungkan PPN Masukan 10% dari nilai pembelian
Beban transport ditanggung perusahaan
Setiap retur pembelian akan diperhitungkan pengurangan atas nilai hutang dan PPN Masukan
Termin Pembayaran 2/10, n/50
Keterlambatan membayar hutang di denda 1% dari nilai hutang (late fee expense)

Penjualan
Setiap penjualan akan diperhitungkan PPN Keluaran 10% dari nilai penjualan
Beban transport penjualan ditanggung pembeli
Setiap retur pembelian akan diperhitungkan pengurangan atas nilai piutang dan PPN Keluaran
Termin Pembayaran 1/10, n/30
Keterlambatan membayar piutang di denda 1% dari nilai piutang (late fee collected)

Pengeluaran Kas
Pengeluaran kas diatas Rp. 1.000.000 dilakukan dengan cek
Setiap pengeluaran kas dibawah atau sama dengan Rp. 1.000.000 dilakukan dengan kas kecil
Sistem pencatatan kas kecil menggunakan dana tidak tetap
Pengisian kas kecil dilakukan ketika saldonya dibawah atau sama dengan Rp. 1.500.000

Persediaan Barang
Persediaan barang dicatat dengan metode rata - rata bergerak
 U.D MAJU JAYA COM
DAFTAR CUSTOMER
Sunday, December 1, 2019
Code Name Telepon Address Termin
C001 Toko Andani 061 623 0197 Jl. Bilal No. 41, Medan 1/10, n/30
C002 Toko Bahana 061 723 5454 Jl. Karya Jaya No. 3, Medan 1/10, n/30
C003 Toko Cempaka 061 621 0164 Jl. STM Ujung No. 103, Medan 1/10, n/30
C004 Toko Dhita 061 622 1234 Jl. Jamin Ginting No 78, Medan 1/10, n/30

U.D MAJU JAYA COM

DAFTAR SALDO PIUTANG DAGANG
Sunday, December 1, 2019
Code Name No. Faktur Tanggal Nilai Piutang
C001 Toko Andini FPJ11-8 11/20/2019 Rp 44,000,000
C002 Toko Bahana FPJ11-11 11/25/2019 Rp 33,000,000
C003 Toko Cempaka FPJ11-12 11/30/2019 Rp 33,000,000
TOTAL Rp 110,000,000

U.D MAJU JAYA COM

DAFTAR SUPPLIER
Sunday, December 1, 2019
Code Name Telepon Address Termin
S001 PT. Asoka 061 630 3334 Jl. Surabaya No. 1, Medan 2/10, n/50
S002 PT. Bharata 061 380 2900 Jl. Cirebon No. 32, Medan 2/10, n/50
S003 PT. Cakraka 061 630 1234 Jl. Pandu No. 87, Medan 2/10, n/50

DAFTAR SALDO UTANG DAGANG

Sunday, December 1, 2019

S001 PT. Asoka NP8-11 11/18/2019 Rp 44,000,000
S002 PT. Bharata LI14-11 11/26/2019 Rp 22,000,000
S003 PT. Chakraka MN22-11 11/30/2019 Rp 88,000,000

DAFTAR PRODUK DAN PERSEDIAAN

Sunday, December 1, 2019
Inventory Balance
Item No. Name of Product Inventory Value
Unit Price/ Unit
AU-N06 Realme C-3 80 Rp 1,000,000 Rp 80,000,000
AU-N08 Oppo F11 70 Rp 1,200,000 Rp 84,000,000
TOTAL Rp 164,000,000
 TRANSAKSI PENYESUAIAN BULAN DESEMBER

Tanggal Transaksi
Telah diterima rekening koran dari Bank BNI per tanggal 31 Desember 2019, dimana Intereset Revenue sebesar Rp.
12/31/2019
4.500.000 dan Bank Service Charge sebesar Rp. 150.000
Beban Listrik dan Telepon untuk bulan Desember belum dibayar masing - masing sebesar Rp. 400.000 dan Rp.
12/31/2019
500.000.
12/31/2019 Penyesuaian asuransi yang telah hangus sebesar Rp. 1.000.000 dan beban sewa sebesar Rp. 500.000
12/31/2019 Penyesuaian untuk perlengkapan yang telah terpakai sebesar Rp. 3.600.000
12/31/2019 Pembayaran zakat dari perusahaan sebesar 2,5% dari penjualan perusahaan
Infaq dan Sadaqah kepada rumah yatim dan pembangunan masjid masing - masing sebesar Rp. 5.000.000 dan Rp.
12/31/2019
8.000.000
12/31/2019 Pembayaran pajak ke kantor kas negara
 U.D MAJU JAYA COM
SALES JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
FAKTUR
DATE DESCRIPTION REF ACCOUNTS FREIGHT
NO. SALES PPN OUTCOME
RECEIVABLE COLLECTED
DES 2 FPJ12-1 Toko Andani Rp 65,400,000 Rp 59,000,000 Rp 500,000 Rp 5,900,000
2019 8 FPJ12-2 Toko Bahana Rp 30,220,000 Rp 27,200,000 Rp 300,000 Rp 2,720,000
14 FPJ12-3 Toko Cempaka Rp 37,800,000 Rp 34,000,000 Rp 400,000 Rp 3,400,000
20 FPJ12-4 Toko Dhita Rp 47,000,000 Rp 42,000,000 Rp 800,000 Rp 4,200,000
23 FPJ12-5 Toko Cempaka Rp 15,040,000 Rp 13,400,000 Rp 300,000 Rp 1,340,000

TOTAL Rp 195,460,000 Rp 175,600,000 Rp 2,300,000 Rp 17,560,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-113 Accounts Receivable Rp 195,460,000 2-131 PPN Outcome Rp 17,560,000
4-111 Sales Rp 175,600,000
4-211 Freight Collected Rp 2,300,000
TOTAL Rp 195,460,000 TOTAL Rp 195,460,000
 U.D MAJU JAYA COM
PURCHASE JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
FACTUR
DATE DESCRIPTION REF FREIGHT MERCHANDISE ACCOUNTS
NO. PPN INCOME
PAID INVENTORY PAYABLE
DES 5 NP2-12 PT. ASOKA Rp 3,000,000 Rp 30,000,000 Rp 33,000,000
2019 13 LI4-12 PT. BHARATA Rp 4,600,000 Rp 46,000,000 Rp 50,600,000
22 MN18-12 PT. CHAKRAKA Rp 3,000,000 Rp 30,000,000 Rp 33,000,000

TOTAL Rp 10,600,000 Rp 106,000,000 Rp 116,600,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-115 Merchandise Inventory Rp 106,000,000 2-131 Accounts Payable Rp 116,600,000
2-132 PPN Income Rp 10,600,000

TOTAL Rp 116,600,000 TOTAL Rp 116,600,000

 U.D MAJU JAYA COM
CASH RECEIPT JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
NO.
DATE DESCRIPTION REF CASH IN OTHER ACCOUNTS ACCOUNTS OTHER ACCOUNTS
EVIDENCE
BANK RECEIVABLE
ACCOUNTS REF TOTAL ACCOUNTS REF TOTAL
DES 5 BKM12-1 Toko Cempaka Rp 32,670,000 Sales Discount 4-213 Rp 330,000 Rp 33,000,000
2019 9 NK12-1 Penjualan Tunai Rp 30,710,000 Sales 4-111 Rp 27,600,000
PPN Outcome 2-131 Rp 2,760,000
Freight Collected 4-211 Rp 350,000
12 BKM12-2 Toko Bahana Rp 33,000,000 Rp 33,000,000

TOTAL Rp 96,380,000 Rp 330,000 Rp 66,000,000 Rp 30,710,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-111 Cash In Bank Rp 96,380,000 1-113 Accounts Receivable Rp 66,000,000
4-213 Sales Discount Rp 330,000 2-131 PPN Outcome Rp 2,760,000
4-111 Sales Rp 27,600,000
4-211 Freight Collected Rp 350,000
TOTAL Rp 96,710,000 TOTAL Rp 96,710,000
 U.D MAJU JAYA COM
CASH DISBURSEMENT JOURNAL
D E C E M B E R 2019

NO. DEBIT CREDIT

DATE EVIDENC DESCRIPTION REF ACCOUNTS OTHER ACCOUNTS OTHER ACCOUNTS
E CASH IN BANK
PAYABLE ACCOUNTS REF TOTAL ACCOUNTS REF TOTAL
DES 8 BKK12-1 PT. CHAKRAKA Rp 88,000,000 Rp 86,240,000 Purchase Discount 5-212 Rp 1,760,000
2019 10 BKK12-2 PT. BHARATA Rp 22,000,000 Rp 22,000,000
18 BKK12-3 PT. ASOKA Rp 44,000,000 Late Fee Expense 6-120 Rp 440,000 Rp 44,440,000
31 BKK12-4 Angsuran Pinjaman Bank Bank BNI Loan 2-211 Rp 18,000,000 Rp 19,800,000
Interest Expense 9-111 Rp 1,800,000
31 BKK12-6 Pengisian Kas Kecil Petty Cash 1-112 Rp 4,500,000 Rp 4,500,000

TOTAL Rp 154,000,000 Rp 24,740,000 Rp 176,980,000 Rp 1,760,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-112 Petty Cash Rp 4,500,000 1-111 Cash In Bank Rp 176,980,000
2-121 Accounts Payable Rp 154,000,000 5-212 Purchase Discount Rp 1,760,000
2-211 Bank BNI Loan Rp 18,000,000
6-120 Late Fee Expense Rp 440,000
9-111 Interest Expense Rp 1,800,000
TOTAL Rp 178,740,000 TOTAL Rp 178,740,000
 U.D MAJU JAYA COM
GENERAL JOURNAL

D E C E M B E R 2019

EVIDENCE
DATE ACCOUNTS REF DEBIT CREDIT
NO

DES 2 PP12-1 Cost Of Good Sold Rp 38,000,000

2019 Merchandise Inventory Rp 38,000,000
(Toko Andani)
5 BM12-1 Accounts Payable Rp 4,840,000
PPN Income Rp 440,000
Merchandise Inventory Rp 4,400,000
(PT. ASOKA)
8 FPJ12-2 Cost Of Good Sold Rp 17,600,000
Merchandise Inventory Rp 17,600,000
(Toko Bahana)
9 NK12-1 Cost Of Good Sold Rp 18,000,000
Merchandise Inventory Rp 18,000,000
(Penjualan Tunai)
14 FPJ12-3 Cost Of Good Sold Rp 22,000,000
Merchandise Inventory Rp 22,000,000
(Toko Cempaka)
20 FPJ12-4 Cost Of Good Sold Rp 27,000,000
Merchandise Inventory Rp 27,000,000
(Toko Dhita)
23 FPJ12-5 Cost Of Good Sold Rp 8,600,000
Merchandise Inventory Rp 8,600,000
(Toko Cempaka)
TOTAL Rp 136,040,000 Rp 136,040,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts
2-121 Accounts Payable Rp 4,840,000 1-115
5-111 Cost Of Goods Sold Rp 131,200,000 2-132

TOTAL Rp 136,040,000 TOTAL

CREDIT
Accounts Total
Merchandise Inventory Rp 135,600,000
PPN Income Rp 440,000
Rp -
TOTAL Rp 136,040,000
 U.D MAJU JAYA COM
PETTY CASH
D E C E M B E R 2019

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION REF
NO
ACCOUNTS ACC NO. TOTAL PETTY CASH
DES 2 VKK12-1 Brosur Perusahaan Advertising Expense 6-111 Rp 900,000 Rp 900,000
2019 4 VKK12-2 Perlengkapan Toko Supplies 1-116 Rp 950,000 Rp 950,000
5 VKK12-3 Pembayaran Telepon November Expense Payable 2-122 Rp 750,000 Rp 750,000
7 VKK12-4 Pembayaran Listrik November Expense Payable 2-122 Rp 850,000 Rp 850,000
8 VKK12-5 Pembayaran Air November Expense Payable 2-122 Rp 600,000 Rp 600,000
16 VKK12-6 Pemeliharaan Alat - Alat Maintenance and Repair Expense 6-117 Rp 900,000 Rp 900,000
TOTAL Rp 4,950,000 Rp 4,950,000

REKAPITULASI
DEBET CREDIT
No. Accounts Accounts Total No. Accounts Accounts Total
1-116 Supplies Rp 950,000 1-112 Petty Cash Rp 4,950,000
2-122 Expense Payable Rp 2,200,000
6-111 Advertising Expense Rp 900,000
6-117 Maintenance and Repair Expense Rp 900,000
TOTAL Rp 4,950,000 TOTAL Rp 4,950,000
 U.D MAJU JAYA COM
INVENTORY CARD
D E C E M B E R 2019

REALME C3 AVERAGE METHOD

IN OUT BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PER PRICE PER PRICE PER
NO UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT
DES 1 V Saldo 80 Rp 1,000,000 Rp 80,000,000
2019 2 FPJ12-1 Toko Andani 20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
5 NP2-12 PT. ASOKA 18 Rp 1,000,000 Rp 18,000,000 Rp - 78 Rp 1,000,000 Rp 78,000,000
5 BM12-1 Retur PT. ASOKA -2 Rp 1,000,000 -Rp 2,000,000 Rp - 76 Rp 1,000,000 Rp 76,000,000
8 FPJ12-2 Toko Bahana Rp - 8 Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
9 NK12-1 Penjualan Tunai Rp - 6 Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
13 LI4-12 PT. BHARATA 22 Rp 1,000,000 Rp 22,000,000 Rp - 84 Rp 1,000,000 Rp 84,000,000
14 FPJ12-3 Toko Cempaka Rp - 10 Rp 1,000,000 Rp 10,000,000 74 Rp 1,000,000 Rp 74,000,000
20 FPJ12-4 Toko Dhita Rp - 15 Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000
22 MN18-12 PT. CHAKRAKA 12 Rp 1,000,000 Rp 12,000,000 71 Rp 1,000,000 Rp 71,000,000
23 FPJ12-5 Toko Cempaka Rp - 5 Rp 1,000,000 Rp 5,000,000 66 Rp 1,000,000 Rp 66,000,000
 U.D MAJU JAYA COM
INVENTORY CARD
D E C E M B E R 2019

OPPO F11 AVERAGE METHOD

IN OUT BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PER PRICE PER PRICE PER
NO UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT
DES 1 V Saldo 70 Rp 1,200,000 Rp 84,000,000
2019 2 FPJ12-1 Toko Andani 15 Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000 Rp 66,000,000
5 NP2-12 PT. ASOKA 10 Rp 1,200,000 Rp 12,000,000 Rp - 65 Rp 1,200,000 Rp 78,000,000
5 BM12-1 Retur PT. ASOKA -2 Rp 1,200,000 -Rp 2,400,000 Rp - 63 Rp 1,200,000 Rp 75,600,000
8 FPJ12-2 Toko Bahana Rp - 8 Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000 Rp 66,000,000
9 NK12-1 Penjualan Tunai Rp - 10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
13 LI4-12 PT. BHARATA 20 Rp 1,200,000 Rp 24,000,000 Rp - 65 Rp 1,200,000 Rp 78,000,000
14 FPJ12-3 Toko Cempaka Rp - 10 Rp 1,200,000 Rp 12,000,000 55 Rp 1,200,000 Rp 66,000,000
20 FPJ12-4 Toko Dhita Rp - 10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
22 MN18-12 PT. CHAKRAKA 15 Rp 1,200,000 Rp 18,000,000 60 Rp 1,200,000 Rp 72,000,000
23 FPJ12-5 Toko Cempaka Rp - 3 Rp 1,200,000 Rp 3,600,000 57 Rp 1,200,000 Rp 68,400,000
 U.D. MAJU JAYA COM
LEDGER
Tuesday, December 31, 2019

Cash In Bank 1-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 300,120,000
2019 31 Cash Receipt Journal Rp 96,380,000 Rp 396,500,000
31 Cash Disbursement Journal Rp 176,980,000 Rp 219,520,000

Petty Cash 1-112

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 6,000,000
2019 31 Petty Cash Journal Rp 4,950,000 Rp 1,050,000
31 Cash Disbursement Journal Rp 4,500,000 Rp 5,550,000

Account Receivable 1-113

Balance
Date Decription Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 110,000,000
2019 31 Sales Journal Rp 195,460,000 Rp 305,460,000
31 Cash Receipt Journal Rp 66,000,000 Rp 239,460,000

Allowanced For Doubtful Debt 1-114

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 7,200,000
2019

Merchandise Inventory 1-115

Balance
Date Description Ref Debet Kredit
Debet Credit
Dec 1 Balance √ Rp 164,000,000
2019 31 Purchase Journal Rp 106,000,000 Rp 270,000,000
31 General Journal Rp 135,600,000 Rp 134,400,000

Supplies 1-116
Balance
Date Description Ref Debet Kredit
Debet Credit
Dec 1 Balance √ Rp 13,600,000
2019 31 Petty Cash Journal Rp 950,000 Rp 14,550,000

Prepaid Rent 1-117

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 3,000,000
2019
Prepaid Insurance 1-118
Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 8,000,000
2019

Stock Investment 1-211

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 670,000,000
2019

Land 1-311
Saldo
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 550,000,000
2019

Building 1-321
Balance
Date Description Ref Debet Credit
Debet Kredit
Dec 1 Balance √ Rp 320,000,000
2019

Accumulated Depreciation of Building 1-322

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 30,500,000
2019

Vehicle 1-331
Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 160,000,000
2019

Accumulated Depreciation of Vehicle 1-332

Balance
Date Description Ref Debet Kredit
Debet Kredit
Dec 1 Balance √ Rp 10,000,000
2019

Equipment 1-341
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
Dec 1 Balance √ Rp 130,000,000
2019

Accumulated Depreciation of Equipment 1-342

 Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 43,000,000
2019

Credit Card 2-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 8,400,000
2019

Accounts Payable 2-121

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 154,000,000
2019 31 Purchase Journal Rp 116,600,000 Rp 270,600,000
31 Cash Disbursement Journal Rp 154,000,000 Rp 116,600,000
31 General Journal Rp 4,840,000 Rp 111,760,000

Expense Payable 2-122

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 2,600,000
2019 31 Petty Cash Journal Rp 2,200,000 Rp 400,000

PPN Outcome 2-131

Balance
Tanggal Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 147,400,000
2019 31 Sales Journal Rp 17,560,000 Rp 164,960,000
31 Cash Receipt Journal Rp 2,760,000 Rp 167,720,000

PPN Income 2-132

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 112,200,000
2019 31 Purchase Journal Rp 10,600,000 Rp 122,800,000
31 General Journal Rp 440,000 Rp 122,360,000

Bank BNI Loan 2-211

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 211,000,000
2019 31 Cash Disbursement Journal Rp 18,000,000 Rp 193,000,000

Common Stock 3-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 1,559,160,000
2019

Retained Earnings 3-121

Balance
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 106,000,000
2019

Sales 4-111
Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 1,109,000,000
2019 31 Sales Journal Rp 175,600,000 Rp 1,284,600,000
31 Cash Receipt Journal Rp 27,600,000 Rp 1,312,200,000

Freight Collected 4-211

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 15,000,000
2019 31 Sales Journal Rp 2,300,000 Rp 17,300,000
31 Cash Receipt Journal Rp 350,000 Rp 17,650,000

Sales Discount 4-213

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 17,000,000
2019 31 Cash Receipt Journal Rp 330,000 Rp 17,330,000

Cost Of Goods Sold 5-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 646,880,000
2019 31 General Journal Rp 131,200,000 Rp 778,080,000

Purchase Discount 5-212

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 2,180,000
2019 31 Cash Disbursement Journal Rp 1,760,000 Rp 3,940,000

Advertising Expense 6-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 28,000,000
2019 31 Petty Cash Journal Rp 900,000 Rp 28,900,000

Elelctricity Expense 6-112

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 16,000,000
2019

Telephone Expense 6-114

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 10,800,000
2019

Rent Expense 6-115

 Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 25,000,000
2019

Supplies Expense 6-116

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 15,200,000
2019

Maintenance and Repair Expense 6-117

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 20,000,000
2019 31 Petty Cash Journal Rp 900,000 Rp 20,900,000

Depreciation Expense 6-119

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 27,500,000
2019

Late Fee Expense 6-120

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 31 Cash Disbursement Journal Rp 440,000 Rp 440,000
2019

Wages and Salaries Expense 6-121

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 53,000,000
2019

Interest Income 8-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 7,000,000
2019

Devidend Income 8-211

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 17,000,000
2019

Interest Expense 9-111

Balance
Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 8,140,000
2019 31 Cash Disbursement Journal Rp 1,800,000 Rp 9,940,000

Bank Service Charge 9-211

Balance
Date Description Ref Debet Credit
 Date Description Ref Debet Credit
Debet Credit
Dec 1 Balance √ Rp 15,000,000
2019
 U.D MAJU JAYA COM
TRIAL BALANCE
Tuesday, December 31, 2019

No.
Accounts Debet Credit
Accounts
1-111 Cash In Bank Rp 219,520,000
1-112 Petty Cash Rp 5,550,000
1-113 Accounts Receivable Rp 239,460,000
1-114 Allowanced For Doubtful Debt Rp 7,200,000
1-115 Merchandise Inventory Rp 134,400,000
1-116 Supplies Rp 14,550,000
1-117 Prepaid Rent Rp 3,000,000
1-118 Prepaid Insurance Rp 8,000,000
1-211 Stock Investment Rp 670,000,000
1-311 Land Rp 550,000,000
1-321 Building Rp 320,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000
1-331 Vehicle Rp 160,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000
1-341 Equipment Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 43,000,000
2-111 Credit Card Rp 8,400,000
2-121 Accounts Payable Rp 111,760,000
2-122 Expense Payable Rp 400,000
2-131 PPN Outcome Rp 167,720,000
2-132 PPN Income Rp 122,360,000
2-133 PPN Payable Rp -
2-211 Bank BNI Loan Rp 193,000,000
3-111 Common Stock Rp 1,559,160,000
3-121 Retained Earnings Rp 106,000,000
4-111 Sales Rp 1,312,200,000
4-211 Freight Collected Rp 17,650,000
4-212 Sales Discount Rp 17,330,000
4-213 Late Fee Collected Rp -
5-111 Cost Of Goods Sold Rp 778,080,000
5-212 Purchase Discount Rp 3,940,000
6-111 Advertising Expense Rp 28,900,000
6-112 In Store Promoting Expense Rp 16,000,000
6-113 Telephone Expense Rp 10,800,000
6-114 Rent Expense Rp 25,000,000
6-115 Supplies Expense Rp 15,200,000
6-116 Maintenance and Repair Expense Rp 20,900,000
6-117 Depreciation Expense Rp 27,500,000
6-118 Late Fee Expense Rp 440,000
6-119 Wages and Salaries Expense Rp 53,000,000
8-111 Interest Income Rp 7,000,000
8-211 Devidend Income Rp 17,000,000
9-111 Interest Expense Rp 9,940,000
9-211 Bank Service Change Rp 15,000,000
TOTAL Rp 3,594,930,000 Rp 3,594,930,000
 U.D MAJU JAYA COM
ADJUSTMENT JOURNAL
D E C E M B E R 2019

EVIDENCE
DATE ACCOUNTS REF DEBIT CREDIT
NO
DES Cash In Bank Rp 4,350,000
2019 31 BM12-1 Bank Service Charge Rp 150,000
Interest Income Rp 4,500,000
Electricity Expense Rp 400,000
31 BM12-2 Telephone Expense Rp 500,000
Expense Payable Rp 900,000
Insurance Expense Rp 1,000,000
Prepaid Insurance Rp 1,000,000
31 BM12-3
Rent Expense Rp 500,000
Prepaid Rent Rp 500,000
Supplies Expense Rp 3,600,000
31 BM12-4
Supplies Rp 3,600,000
Zakat Rp 32,805,000
31 BM12-5
Kas Rp 32,805,000
Infaq Rp 5,000,000
31 BM12-6 Sadaqah Rp 8,000,000
Kas Rp 13,000,000
31 BM12-7 PPN Outcome Rp 167,720,000
PPN Income Rp 122,360,000
PPN Payable Rp 45,360,000
TOTAL Rp 224,025,000 Rp 224,025,000
 U.D MAJU JAYA COM
WORKSHEET
For The Period Ended, December 31, 2019
No. Trial Balance Adjustment Tral Balance After Adjustment Income Statement Balance Sheet
Accounts
Account Debet Credit Debet Credit Debet Credit Debet Credit Debet Credit
1-111 Cash In Bank Rp 219,520,000 Rp 4,350,000 Rp 45,805,000 Rp 178,065,000 Rp 178,065,000
1-112 Petty Cash Rp 5,550,000 Rp 5,550,000 Rp 5,550,000
1-113 Accounts Receivable Rp 239,460,000 Rp 239,460,000 Rp 239,460,000
1-114 Allowanced For Doubtful Debt Rp 7,200,000 Rp 7,200,000 Rp 7,200,000
1-115 Merchandise Inventory Rp 134,400,000 Rp 134,400,000 Rp 134,400,000
1-116 Supplies Rp 14,550,000 Rp 3,600,000 Rp 10,950,000 Rp 10,950,000
1-117 Prepaid Rent Rp 3,000,000 Rp 500,000 Rp 2,500,000 Rp 2,500,000
1-118 Prepaid Insurance Rp 8,000,000 Rp 1,000,000 Rp 7,000,000 Rp 7,000,000
1-211 Stock Investment Rp 670,000,000 Rp 670,000,000 Rp 670,000,000
1-311 Land Rp 550,000,000 Rp 550,000,000 Rp 550,000,000
1-321 Building Rp 320,000,000 Rp 320,000,000 Rp 320,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000 Rp 30,500,000 Rp 30,500,000
1-331 Vehicle Rp 160,000,000 Rp 160,000,000 Rp 160,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000 Rp 10,000,000 Rp 10,000,000
1-341 Equipment Rp 130,000,000 Rp 130,000,000 Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 43,000,000 Rp 43,000,000 Rp 43,000,000
2-111 Credit Card Rp 8,400,000 Rp 8,400,000 Rp 8,400,000
2-121 Accounts Payable Rp 111,760,000 Rp 111,760,000 Rp 111,760,000
2-122 Expense Payable Rp 400,000 Rp 900,000 Rp 1,300,000 Rp 1,300,000
2-131 PPN Outcome Rp 167,720,000 Rp 167,720,000
2-132 PPN Income Rp 122,360,000 Rp 122,360,000
2-133 PPN Payable Rp - Rp 45,360,000 Rp 45,360,000 Rp 45,360,000
2-211 Bank BNI Loan Rp 193,000,000 Rp 193,000,000 Rp 193,000,000
3-111 Common Stock Rp 1,559,160,000 Rp 1,559,160,000 Rp 1,559,160,000
3-121 Retained Earnings Rp 106,000,000 Rp 106,000,000 Rp 106,000,000
4-111 Sales Rp 1,312,200,000 Rp 1,312,200,000 Rp 1,312,200,000
4-211 Freight Collected Rp 17,650,000 Rp 17,650,000 Rp 17,650,000
4-212 Sales Discount Rp 17,330,000 Rp 17,330,000 Rp 17,330,000
4-213 Late Fee Collected Rp - Rp - Rp -
5-111 Cost Of Goods Sold Rp 778,080,000 Rp 778,080,000 Rp 778,080,000
5-212 Purchase Discount Rp 3,940,000 Rp 3,940,000 Rp 3,940,000
6-111 Advertising Expense Rp 28,900,000 Rp 28,900,000 Rp 28,900,000
6-112 Electricity Expense Rp 16,000,000 Rp 400,000 Rp 16,400,000 Rp 16,400,000
6-113 Telephone Expense Rp 10,800,000 Rp 500,000 Rp 11,300,000 Rp 11,300,000
6-114 Rent Expense Rp 25,000,000 Rp 500,000 Rp 25,500,000 Rp 25,500,000
6-115 Supplies Expense Rp 15,200,000 Rp 3,600,000 Rp 18,800,000 Rp 18,800,000
6-116 Maintenance and Repair Expense Rp 20,900,000 Rp 20,900,000 Rp 20,900,000
6-117 Depreciation Expense Rp 27,500,000 Rp 27,500,000 Rp 27,500,000
6-118 Late Fee Expense Rp 440,000 Rp 440,000 Rp 440,000
6-119 Wages and Salaries Expense Rp 53,000,000 Rp 53,000,000 Rp 53,000,000
8-111 Interest Income Rp 7,000,000 Rp 4,500,000 Rp 11,500,000 Rp 11,500,000
8-211 Devidend Income Rp 17,000,000 Rp 17,000,000 Rp 17,000,000
9-111 Interest Expense Rp 9,940,000 Rp 9,940,000 Rp 9,940,000
9-211 Bank Service Change Rp 15,000,000 Rp 150,000 Rp 15,150,000 Rp 15,150,000
TOTAL Rp 3,594,930,000 Rp 3,594,930,000
6-120 Insurance Expense Rp 1,000,000 Rp 1,000,000 Rp 1,000,000
3-211 Zakat Rp 32,805,000 Rp 32,805,000 Rp 32,805,000
3-212 Infaq Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
3-213 Sadaqah Rp 8,000,000 Rp 8,000,000 Rp 8,000,000
TOTAL Rp 224,025,000 Rp 224,025,000 Rp 3,477,970,000 Rp 3,477,970,000 Rp 1,024,240,000 Rp 1,362,290,000 Rp 2,453,730,000 Rp 2,115,680,000
Rp 338,050,000 Rp 338,050,000
Rp 1,362,290,000 Rp 1,362,290,000 Rp 2,453,730,000 Rp 2,453,730,000
 U.D MAJU JAYA COM
INCOME STATEMENT
For The Period Ended, December 31, 2019
Revenue :
Sales Rp 1,312,200,000
Sales Discount Rp 17,330,000
Net Sales Rp 1,294,870,000
Cost Of Goods Sold Rp 778,080,000
Purchase Discount Rp 3,940,000
Cost Of Good Sold Rp 774,140,000
Gross Profit Rp 520,730,000
Operating Expense :
Advertising Expense Rp 28,900,000
Electricity Expense Rp 16,400,000
Telephone Expense Rp 11,300,000
Rent Expense Rp 25,500,000
Supplies Expense Rp 18,800,000
Maintenance and Repair Expense Rp 20,900,000
Depreciation Expense Rp 27,500,000
Wages and Salaries Expense Rp 53,000,000
Insurance Expense Rp 1,000,000
Total Operating Expense Rp 203,300,000
Other Income :
Interest Income Rp 11,500,000
Devidend Income Rp 17,000,000
Freight Collected Rp 17,650,000
Interest Expense Rp 46,150,000
Total Other Income
Other Expense :
Late Fee Expense Rp 440,000
Interest Expense Rp 9,940,000
Bank Service Charge Rp 15,150,000
Total Other Expense Rp 25,530,000
Total Other Income (Expense) Rp 20,620,000
Net Profit Rp 338,050,000
 U.D MAJU JAYA COM
CAPITAL STATEMENT
For The Period Ended, December 31, 2019

Retained Earnings 1 December 2019 Rp 106,000,000

Profit Rp 338,050,000
Zakat Rp 32,805,000
Infaq Rp 5,000,000
Sadaqah Rp 8,000,000
Capital Increase Rp 292,245,000
Retained Earnings 31 Desember 2019 Rp 398,245,000
 U.D MAJU JAYA COM
BALANCE SHEET
For The Period Ended, December 31, 2019

ASSETS LIABILITIES + EQUITY

Current Assets LIABILITIES
Cash Rp 178,065,000 Current Liabilities
Petty Cash Rp 5,550,000 Credit Card Rp 8,400,000
Accounts Receivable Rp 239,460,000 Accounts Payable Rp 111,760,000
Allowanced For Doubtful Debt Rp (7,200,000) Expense Payable Rp 1,300,000
Merchandise Inventory Rp 134,400,000 PPN Payable Rp 45,360,000
Supplies Rp 10,950,000
Prepaid Rent Rp 2,500,000 Total Current Liabilities Rp 166,820,000
Prepaid Insurance Rp 7,000,000 Long Term Liablilities
Total Current Assets Rp 570,725,000 Bank BNI Loan Rp 193,000,000

Fix Assets EQUITY

Stock Investment Rp 670,000,000 Common Stock Rp 1,559,160,000
Land Rp 550,000,000 Retained Earnings Rp 398,245,000
Building Rp 320,000,000
Accumulated Depr. Of Building Rp (30,500,000)
Vehicle Rp 160,000,000
Accumulated Depr. Of Vehicle Rp (10,000,000)
Equipment Rp 130,000,000 Total Equity Rp 1,957,405,000
Accumulated Depr. Of Equipment Rp (43,000,000)
Total Fixed Assets Rp 1,746,500,000
TOTAL ASSETS Rp 2,317,225,000 Total Pasiva Rp 2,317,225,000