NAMA : ANDINI WIDIA HARAHAP

NIM : 7193520003
AKUNTANSI A
U.D JAYA BERSAMA 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 Budi 20 unit VIVO Y91 @Rp. 1.600.000 dan
12/2/2019
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

[VKK12-3] Pembayaran Tagihan Rekening Telepon bulan November 2019 sebesar Rp. 750.000
12/5/2019
[Faktur No. FPJ11-12] Penerimaan pelunasan piutang dari Toko Lestari tertanggal 30 November
12/5/2019
2019 senilai Rp. 33.000.000

[Faktur No. NP2-12] Pembelian 18 unit VIVI Y91 seharga @Rp. 1.000.000 dan 10 unit Oppo F11
12/5/2019
seharga @Rp1.200.000 pada PT. PELANGI, PPN 10%; 2/10, n/30

12/5/2019 [BM12-1] Retur Pembelian kepada PT. PELANGI 2 unit VIVO Y91 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 Milano 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 Cahaya, 8 unit VIVO Y91 @Rp.1.600.000
12/8/2019
dan 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 VIVO Y91
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 Sumber Jaya tertanggal 26 November 2019
12/10/2019
senilai Rp. 22.000.000
[Faktur no. FPJ11-11] Penerimaan pelunasan piutang dari Toko Cahaya tertanggal 25 November
12/12/2019
2019 senilai Rp. 33.000.000
[Faktur No. LI4-12] Pembelian 22 unit VIVO Y91 @Rp. 1.000.000 dan 20 unit Oppo F11 @Rp
12/13/2019
1.200.000 pada PT. Sumber Jaya, PPN 10%; 2/10, n/50

[ Faktur No. FPJ12-3] Penjualan kredit kepada Toko Lestari, 10 unit VIVO Y91 @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. PELANGI tertanggal 18 November 2019
12/20/2019
senilai Rp.44.000.000

[Faktur No. FPJ12-4] Penjualan kredit kepada Toko Mulia, 15 unit VIVO Y91 @Rp. 1.600.000
12/20/2019
dan 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 VIVO Y91 @Rp. 1.000.000 dan 15 Oppo F11 @Rp.
12/22/2019
1.200.000 pada PT. Milano, PPN 10%; 2/10, n/50

[Faktur No. FPJ12-5] Penjualan kredit kepada Toko Lestari 5 unit VIVO Y91 @Rp. 1.600.000 dan
12/23/2019
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%
 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 JAYA BERSAMA COM
DAFTAR CUSTOMER
Sunday, December 1, 2019
Code Name Telepon Address Termin
C001 Toko Budi 061 623 0197 Jl. Sisingamangaraja, Medan 1/10, n/30
C002 Toko Cahaya 061 723 5454 Jl. Bilal, Medan 1/10, n/30
C003 Toko Lestari 061 621 0164 Jl. Sudirman, Medan 1/10, n/30

C004 Toko Mulia 061 622 1234 Jl. Jamin Ginting, Medan 1/10, n/30

U.D JAYA BERSAMA COM

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

U.D JAYA BERSAMA COM

DAFTAR SUPPLIER
Sunday, December 1, 2019
Code Name Telepon Address Termin
S001 PT. Pelangi 061 630 3334 Jl. Ahmad Yani, Medan 2/10, n/50
S002 PT. Sumber Jaya 061 380 2900 Jl. Sutomo, Medan 2/10, n/50
S003 PT. Milano 061 630 1234 Jl. Surabaya, Medan 2/10, n/50

DAFTAR SALDO UTANG DAGANG

Sunday, December 1, 2019

S001 PT. Pelangi NP8-11 11/18/2019 Rp 44,000,000
S002 PT. Sumber Jaya LI14-11 11/26/2019 Rp 22,000,000
S003 PT. Milano 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 VIVO Y91 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 JAYA BERSAMA 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 Budi Rp 65,400,000 Rp 59,000,000 Rp 500,000 Rp 5,900,000
2019 8 FPJ12-2 Toko Cahaya Rp 30,220,000 Rp 27,200,000 Rp 300,000 Rp 2,720,000
14 FPJ12-3 Toko Lestari Rp 37,800,000 Rp 34,000,000 Rp 400,000 Rp 3,400,000
20 FPJ12-4 Toko Mulia Rp 47,000,000 Rp 42,000,000 Rp 800,000 Rp 4,200,000
23 FPJ12-5 Toko Lestari 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 JAYA BERSAMA COM
PURCHASE JOURNAL
D E C E M B E R 2019

DEBIT
DATE FACTUR NO. DESCRIPTION REF FREIGHT MERCHANDISE
PPN INCOME
PAID INVENTORY
DES 5 NP2-12 PT. PELANGI Rp 3,000,000 Rp 30,000,000
2019 13 LI4-12 PT. SUMBER JAYA Rp 4,600,000 Rp 46,000,000
22 MN18-12 PT. MILANO Rp 3,000,000 Rp 30,000,000

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

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

TOTAL Rp 116,600,000 TOTAL

 CREDIT
ACCOUNTS PAYABLE
Rp 33,000,000
Rp 50,600,000
Rp 33,000,000

Rp 116,600,000

DIT
Total
Rp 116,600,000

Rp 116,600,000
 U.D JAYA BERSAMA COM
CASH RECEIPT JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
NO.
DATE DESCRIPTION REF OTHER ACCOUNTS ACCOUNTS OTHER ACCOUNTS
EVIDENCE CASH IN BANK
RECEIVABLE
ACCOUNTS REF TOTAL ACCOUNTS REF
DES 5 BKM12-1 Toko Lestari 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
PPN Outcome 2-131
Freight Collected 4-211
12 BKM12-2 Toko Cahaya Rp 33,000,000 Rp 33,000,000

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

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
HER ACCOUNTS
TOTAL

Rp 27,600,000
Rp 2,760,000
Rp 350,000

Rp 30,710,000
 U.D JAYA BERSAMA 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
DES 8 BKK12-1 PT. MILANO Rp 88,000,000 Rp 86,240,000 Purchase Discount 5-212
2019 10 BKK12-2 PT. SUMBER JAYA Rp 22,000,000 Rp 22,000,000
18 BKK12-3 PT. PELANGI 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

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
ACCOUNTS
TOTAL
Rp 1,760,000

Rp 1,760,000
 U.D JAYA BERSAMA COM
GENERAL JOURNAL

D E C E M B E R 2019

EVIDENCE
DATE ACCOUNTS REF DEBIT
NO

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

2019 Merchandise Inventory
(Toko Budi)
5 BM12-1 Accounts Payable Rp 4,840,000
PPN Income
Merchandise Inventory
(PT. PELANGI)
8 FPJ12-2 Cost Of Good Sold Rp 17,600,000
Merchandise Inventory
(Toko Cahaya)
9 NK12-1 Cost Of Good Sold Rp 18,000,000
Merchandise Inventory
(Penjualan Tunai)
14 FPJ12-3 Cost Of Good Sold Rp 22,000,000
Merchandise Inventory
(Toko Lestari)
20 FPJ12-4 Cost Of Good Sold Rp 27,000,000
Merchandise Inventory
(Toko Mulia)
23 FPJ12-5 Cost Of Good Sold Rp 8,600,000
Merchandise Inventory
(Toko Lestari)
TOTAL Rp 136,040,000

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

TOTAL Rp 136,040,000
 CREDIT

Rp 38,000,000

Rp 440,000
Rp 4,400,000

Rp 17,600,000

Rp 18,000,000

Rp 22,000,000

Rp 27,000,000

Rp 8,600,000

Rp 136,040,000

KAPITULASI
CREDIT
No Accounts Accounts Total
1-115 Merchandise Inventory Rp 135,600,000
2-132 PPN Income Rp 440,000
Rp -
TOTAL Rp 136,040,000
 U.D JAYA BERSAMA COM
PETTY CASH
D E C E M B E R 2019

EVIDENCE
DATE DESCRIPTION REF
NO

DES 2 VKK12-1 Brosur Perusahaan

2019 4 VKK12-2 Perlengkapan Toko
5 VKK12-3 Pembayaran Telepon November
7 VKK12-4 Pembayaran Listrik November
8 VKK12-5 Pembayaran Air November
16 VKK12-6 Pemeliharaan Alat - Alat
TOTAL

REKAPITULASI
DEBET
No. Accounts Accounts Total
1-116 Supplies Rp 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
U.D JAYA BERSAMA COM
PETTY CASH
D E C E M B E R 2019

DEBIT CREDIT

ACCOUNTS ACC NO. TOTAL PETTY CASH

Advertising Expense 6-111 Rp 900,000 Rp 900,000
Supplies 1-116 Rp 950,000 Rp 950,000
Expense Payable 2-122 Rp 750,000 Rp 750,000
Expense Payable 2-122 Rp 850,000 Rp 850,000
Expense Payable 2-122 Rp 600,000 Rp 600,000
Maintenance and Repair Expense 6-117 Rp 900,000 Rp 900,000
Rp 4,950,000 Rp 4,950,000

REKAPITULASI
CREDIT
No. Accounts Accounts Total
1-112 Petty Cash Rp 4,950,000

TOTAL Rp 4,950,000
 U.D JAYA BERSAMA COM
INVENTORY CARD
D E C E M B E R 2019

VIVO Y91 AVERAGE METH

EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE PER UNIT TOTAL UNIT PRICE PER UNIT TOTAL UNIT
DES 1 V Saldo 80
2019 2 FPJ12-1 Toko Budi 20 Rp 1,000,000 Rp 20,000,000 60
5 NP2-12 PT. PELANGI 18 Rp 1,000,000 Rp 18,000,000 Rp - 78
5 BM12-1 Retur PT. PELANGI -2 Rp 1,000,000 -Rp 2,000,000 Rp - 76
8 FPJ12-2 Toko Cahaya Rp - 8 Rp 1,000,000 Rp 8,000,000 68
9 NK12-1 Penjualan Tunai Rp - 6 Rp 1,000,000 Rp 6,000,000 62
13 LI4-12 PT. SUMBER JAYA 22 Rp 1,000,000 Rp 22,000,000 Rp - 84
14 FPJ12-3 Toko Lestari Rp - 10 Rp 1,000,000 Rp 10,000,000 74
20 FPJ12-4 Toko Mulia Rp - 15 Rp 1,000,000 Rp 15,000,000 59
22 MN18-12 PT. MILANO 12 Rp 1,000,000 Rp 12,000,000 71
23 FPJ12-5 Toko Lestari Rp - 5 Rp 1,000,000 Rp 5,000,000 66

U.D JAYA BERSAMA COM

 INVENTORY CARD
D E C E M B E R 2019

OPPO F11 AVERAGE METH

EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE PER UNIT TOTAL UNIT PRICE PER UNIT TOTAL UNIT
DES 1 V Saldo 70
2019 2 FPJ12-1 Toko Budi 15 Rp 1,200,000 Rp 18,000,000 55
5 NP2-12 PT. PELANGI 10 Rp 1,200,000 Rp 12,000,000 Rp - 65
5 BM12-1 Retur PT. PELANGI -2 Rp 1,200,000 -Rp 2,400,000 Rp - 63
8 FPJ12-2 Toko Cahaya Rp - 8 Rp 1,200,000 Rp 9,600,000 55
9 NK12-1 Penjualan Tunai Rp - 10 Rp 1,200,000 Rp 12,000,000 45
13 LI4-12 PT. SUMBER JAYA 20 Rp 1,200,000 Rp 24,000,000 Rp - 65
14 FPJ12-3 Toko Lestari Rp - 10 Rp 1,200,000 Rp 12,000,000 55
20 FPJ12-4 Toko Mulia Rp - 10 Rp 1,200,000 Rp 12,000,000 45
22 MN18-12 PT. MILANO 15 Rp 1,200,000 Rp 18,000,000 60
23 FPJ12-5 Toko Lestari Rp - 3 Rp 1,200,000 Rp 3,600,000 57
 AVERAGE METHOD
BALANCE
PRICE PER UNIT TOTAL
Rp 1,000,000 Rp 80,000,000
Rp 1,000,000 Rp 60,000,000
Rp 1,000,000 Rp 78,000,000
Rp 1,000,000 Rp 76,000,000
Rp 1,000,000 Rp 68,000,000
Rp 1,000,000 Rp 62,000,000
Rp 1,000,000 Rp 84,000,000
Rp 1,000,000 Rp 74,000,000
Rp 1,000,000 Rp 59,000,000
Rp 1,000,000 Rp 71,000,000
Rp 1,000,000 Rp 66,000,000
 AVERAGE METHOD
BALANCE
PRICE PER UNIT TOTAL
Rp 1,200,000 Rp 84,000,000
Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 78,000,000
Rp 1,200,000 Rp 75,600,000
Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 54,000,000
Rp 1,200,000 Rp 78,000,000
Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 54,000,000
Rp 1,200,000 Rp 72,000,000
Rp 1,200,000 Rp 68,400,000
 U.D. JAYA BERSAMA COM
LEDGER
Tuesday, December 31, 2019

Cash In Bank

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Receipt Journal Rp 96,380,000
31 Cash Disbursement Journal Rp 176,980,000

Petty Cash

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 4,950,000
31 Cash Disbursement Journal Rp 4,500,000

Account Receivable

Date Decription Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 195,460,000
31 Cash Receipt Journal Rp 66,000,000

Allowanced For Doubtful Debt

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Merchandise Inventory

Date Description Ref Debet Kredit

 Dec 1 Balance √
2019 31 Purchase Journal Rp 106,000,000
31 General Journal Rp 135,600,000

Supplies

Date Description Ref Debet Kredit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 950,000

Prepaid Rent

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Prepaid Insurance

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Stock Investment

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Land

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Building

Date Description Ref Debet Credit

Dec 1 Balance √
 2019

Accumulated Depreciation of Building

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Vehicle

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Accumulated Depreciation of Vehicle

Date Description Ref Debet Kredit

Dec 1 Balance √
2019

Equipment

Tanggal Keterangan Ref Debet Kredit

Dec 1 Balance √
2019

Accumulated Depreciation of Equipment

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Credit Card
 Date Description Ref Debet Credit
Dec 1 Balance √
2019

Accounts Payable

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Purchase Journal Rp 116,600,000
31 Cash Disbursement Journal Rp 154,000,000
31 General Journal Rp 4,840,000

Expense Payable

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 2,200,000

PPN Outcome

Tanggal Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 17,560,000
31 Cash Receipt Journal Rp 2,760,000

PPN Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Purchase Journal Rp 10,600,000
31 General Journal Rp 440,000

Bank BNI Loan

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Disbursement Journal Rp 18,000,000
Common Stock

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Retained Earnings

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Sales

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 175,600,000
31 Cash Receipt Journal Rp 27,600,000

Freight Collected

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 2,300,000
31 Cash Receipt Journal Rp 350,000

Sales Discount

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Receipt Journal Rp 330,000

Cost Of Goods Sold

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 General Journal Rp 131,200,000
Purchase Discount

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Disbursement Journal Rp 1,760,000

Advertising Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 900,000

Elelctricity Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Telephone Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Rent Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Supplies Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Maintenance and Repair Expense

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

Depreciation Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Late Fee Expense

Date Description Ref Debet Credit

Dec 31 Cash Disbursement Journal Rp 440,000
2019

Wages and Salaries Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Interest Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Devidend Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Interest Expense

Date Description Ref Debet Credit

 Dec 1 Balance √
2019 31 Cash Disbursement Journal Rp 1,800,000

Bank Service Charge

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019
 Date Description Ref Debet Credit
Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Date Description Ref Debet Credit

Dec 1 Balance √
2019
M

1-111
Balance
Debet Credit
Rp 300,120,000
Rp 396,500,000
Rp 219,520,000

1-112
Balance
Debet Credit
Rp 6,000,000
Rp 1,050,000
Rp 5,550,000

1-113
Balance
Debet Credit
Rp 110,000,000
Rp 305,460,000
Rp 239,460,000

1-114
Balance
Debet Credit
Rp 7,200,000

1-115
Balance
Debet Credit
Rp 164,000,000
Rp 270,000,000
Rp 134,400,000

1-116
Balance
Debet Credit
Rp 13,600,000
Rp 14,550,000

1-117
Balance
Debet Credit
Rp 3,000,000

1-118
Balance
Debet Credit
Rp 8,000,000

1-211
Balance
Debet Credit
Rp 670,000,000

1-311
Saldo
Debet Credit
Rp 550,000,000

1-321
Balance
Debet Kredit
Rp 320,000,000
 1-322
Balance
Debet Credit
Rp 30,500,000

1-331
Balance
Debet Credit
Rp 160,000,000

1-332
Balance
Debet Kredit
Rp 10,000,000

1-341
Saldo
Debet Kredit
Rp 130,000,000

1-342
Balance
Debet Credit
Rp 43,000,000

2-111
 Balance
Debet Credit
Rp 8,400,000

2-121
Balance
Debet Credit
Rp 154,000,000
Rp 270,600,000
Rp 116,600,000
Rp 111,760,000

2-122
Balance
Debet Credit
Rp 2,600,000
Rp 400,000

2-131
Balance
Debet Credit
Rp 147,400,000
Rp 164,960,000
Rp 167,720,000

2-132
Balance
Debet Credit
Rp 112,200,000
Rp 122,800,000
Rp 122,360,000

2-211
Balance
Debet Credit
Rp 211,000,000
Rp 193,000,000
 3-111
Balance
Debet Credit
Rp 1,559,160,000

3-121
Balance
Debet Credit
Rp 106,000,000

4-111
Balance
Debet Credit
Rp 1,109,000,000
Rp 1,284,600,000
Rp 1,312,200,000

4-211
Balance
Debet Credit
Rp 15,000,000
Rp 17,300,000
Rp 17,650,000

4-213
Balance
Debet Credit
Rp 17,000,000
Rp 17,330,000

5-111
Balance
Debet Credit
Rp 646,880,000
Rp 778,080,000
 5-212
Balance
Debet Credit
Rp 2,180,000
Rp 3,940,000

6-111
Balance
Debet Credit
Rp 28,000,000
Rp 28,900,000

6-112
Balance
Debet Credit
Rp 16,000,000

6-114
Balance
Debet Credit
Rp 10,800,000

6-115
Balance
Debet Credit
Rp 25,000,000

6-116
Balance
Debet Credit
Rp 15,200,000

6-117
 Balance
Debet Credit
Rp 20,000,000
Rp 20,900,000

6-119
Balance
Debet Credit
Rp 27,500,000

6-120
Balance
Debet Credit
Rp 440,000

6-121
Balance
Debet Credit
Rp 53,000,000

8-111
Balance
Debet Credit
Rp 7,000,000

8-211
Balance
Debet Credit
Rp 17,000,000

9-111
Balance
Debet Credit
Rp 8,140,000
Rp 9,940,000

9-211
Balance
Debet Credit
Rp 15,000,000

Balance
Debet Credit

Balance
Debet Credit

Balance
Debet Credit

Balance
Debet Credit
 Balance
Debet Credit

Balance
Debet Credit

Balance
Debet Credit

Balance
Debet Credit
 U.D JAYA BERSAMA COM
TRIAL BALANCE
Tuesday, December 31, 2019

No.
Accounts Debet
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
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
1-331 Vehicle Rp 160,000,000
1-332 Accumulated Depreciation of Vehicle
1-341 Equipment Rp 130,000,000
1-342 Accumulated Depreciation of Equipment
2-111 Credit Card
2-121 Accounts Payable
2-122 Expense Payable
2-131 PPN Outcome
2-132 PPN Income Rp 122,360,000
2-133 PPN Payable
2-211 Bank BNI Loan
3-111 Common Stock
3-121 Retained Earnings
4-111 Sales
4-211 Freight Collected
4-212 Sales Discount Rp 17,330,000
4-213 Late Fee Collected
5-111 Cost Of Goods Sold Rp 778,080,000
5-212 Purchase Discount
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
8-211 Devidend Income
9-111 Interest Expense Rp 9,940,000
9-211 Bank Service Change Rp 15,000,000
TOTAL Rp 3,594,930,000
 Credit

Rp 7,200,000

Rp 30,500,000

Rp 10,000,000

Rp 43,000,000
Rp 8,400,000
Rp 111,760,000
Rp 400,000
Rp 167,720,000

Rp -
Rp 193,000,000
Rp 1,559,160,000
Rp 106,000,000
Rp 1,312,200,000
Rp 17,650,000

Rp -

Rp 3,940,000
Rp 7,000,000
Rp 17,000,000

Rp 3,594,930,000
 U.D JAYA BERSAMA COM
ADJUSTMENT JOURNAL
D E C E M B E R 2019

DATE EVIDENCE NO ACCOUNTS REF

DES Cash In Bank
2019 31 BM12-1 Bank Service Charge
Interest Income
Electricity Expense
31 BM12-2 Telephone Expense
Expense Payable
Insurance Expense
Prepaid Insurance
31 BM12-3
Rent Expense
Prepaid Rent
Supplies Expense
31 BM12-4
Supplies
Zakat
31 BM12-5
Kas
Infaq
31 BM12-6 Sadaqah
Kas
31 BM12-7 PPN Outcome
PPN Income
PPN Payable
TOTAL
 ERSAMA COM
ENT JOURNAL
M B E R 2019

DEBIT CREDIT
Rp 4,350,000
Rp 150,000
Rp 4,500,000
Rp 400,000
Rp 500,000
Rp 900,000
Rp 1,000,000
Rp 1,000,000
Rp 500,000
Rp 500,000
Rp 3,600,000
Rp 3,600,000
Rp 32,805,000
Rp 32,805,000
Rp 5,000,000
Rp 8,000,000
Rp 13,000,000
Rp 167,720,000
Rp 122,360,000
Rp 45,360,000
Rp 224,025,000 Rp 224,025,000
 U.D JAYA BERSAMA COM
WORKSHEET
31-Dec-19
No. Trial Balance Adjustment Tral Balance After Adjustment Income Statement
Accounts
Account Debet Credit Debet Credit Debet Credit Debet
1-111 Cash In Bank Rp 219,520,000 Rp 4,350,000 Rp 45,805,000 Rp 178,065,000
1-112 Petty Cash Rp 5,550,000 Rp 5,550,000
1-113 Accounts Receivable Rp 239,460,000 Rp 239,460,000
1-114 Allowanced For Doubtful Debt Rp 7,200,000 Rp 7,200,000
1-115 Merchandise Inventory Rp 134,400,000 Rp 134,400,000
1-116 Supplies Rp 14,550,000 Rp 3,600,000 Rp 10,950,000
1-117 Prepaid Rent Rp 3,000,000 Rp 500,000 Rp 2,500,000
1-118 Prepaid Insurance Rp 8,000,000 Rp 1,000,000 Rp 7,000,000
1-211 Stock Investment Rp 670,000,000 Rp 670,000,000
1-311 Land Rp 550,000,000 Rp 550,000,000
1-321 Building Rp 320,000,000 Rp 320,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000 Rp 30,500,000
1-331 Vehicle Rp 160,000,000 Rp 160,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000 Rp 10,000,000
1-341 Equipment Rp 130,000,000 Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 43,000,000 Rp 43,000,000
2-111 Credit Card Rp 8,400,000 Rp 8,400,000
2-121 Accounts Payable Rp 111,760,000 Rp 111,760,000
2-122 Expense Payable Rp 400,000 Rp 900,000 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
2-211 Bank BNI Loan Rp 193,000,000 Rp 193,000,000
3-111 Common Stock Rp 1,559,160,000 Rp 1,559,160,000
3-121 Retained Earnings Rp 106,000,000 Rp 106,000,000
4-111 Sales Rp 1,312,200,000 Rp 1,312,200,000
4-211 Freight Collected 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 -
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
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
8-211 Devidend Income 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
3-212 Infaq Rp 5,000,000 Rp 5,000,000
3-213 Sadaqah Rp 8,000,000 Rp 8,000,000
TOTAL Rp 224,025,000 Rp 224,025,000 Rp 3,477,970,000 Rp 3,432,610,000 Rp 1,024,240,000
Rp 338,050,000
Rp 1,362,290,000
Income Statement Balance Sheet
Credit Debet Credit
Rp 178,065,000
Rp 5,550,000
Rp 239,460,000
Rp 7,200,000
Rp 134,400,000
Rp 10,950,000
Rp 2,500,000
Rp 7,000,000
Rp 670,000,000
Rp 550,000,000
Rp 320,000,000
Rp 30,500,000
Rp 160,000,000
Rp 10,000,000
Rp 130,000,000
Rp 43,000,000
Rp 8,400,000
Rp 111,760,000
Rp 1,300,000

Rp 45,360,000
Rp 193,000,000
Rp 1,559,160,000
Rp 106,000,000
Rp 1,312,200,000
Rp 17,650,000

Rp -

Rp 3,940,000

Rp 11,500,000
Rp 17,000,000

Rp 32,805,000
Rp 5,000,000
Rp 8,000,000
Rp 1,362,290,000 Rp 2,453,730,000 Rp 2,115,680,000
Rp 338,050,000
Rp 1,362,290,000 Rp 2,453,730,000 Rp 2,453,730,000
 U.D JAYA BERSAMA COM
INCOME STATEMENT
31 December 2019
Revenue :
Sales
Sales Discount
Net Sales
Cost Of Goods Sold Rp 778,080,000
Purchase Discount Rp 3,940,000
Cost Of Good Sold
Gross Profit
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
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)
Net Profit
Rp 1,312,200,000
Rp 17,330,000
Rp 1,294,870,000

Rp 774,140,000
Rp 520,730,000

Rp 203,300,000

Rp 20,620,000
Rp 338,050,000
 U.D JAYA BERSAMA COM
CAPITAL STATEMENT
31 December 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 JAYA BERSAMA COM
BALANCE SHEET
31 December 2019

ASSETS
Current Assets
Cash Rp 178,065,000
Petty Cash Rp 5,550,000
Accounts Receivable Rp 239,460,000
Allowanced For Doubtful Debt Rp (7,200,000)
Merchandise Inventory Rp 134,400,000
Supplies Rp 10,950,000
Prepaid Rent Rp 2,500,000
Prepaid Insurance Rp 7,000,000
Total Current Assets Rp 570,725,000

Fix Assets
Stock Investment Rp 670,000,000
Land Rp 550,000,000
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
Accumulated Depr. Of Equipment Rp (43,000,000)
Total Fixed Assets Rp 1,746,500,000
TOTAL ASSETS Rp 2,317,225,000
YA BERSAMA COM
LANCE SHEET
December 2019

LIABILITIES + EQUITY
LIABILITIES
Current Liabilities
Credit Card Rp 8,400,000
Accounts Payable Rp 111,760,000
Expense Payable Rp 1,300,000
PPN Payable Rp 45,360,000

Total Current Liabilities Rp 166,820,000

Long Term Liablilities
Bank BNI Loan Rp 193,000,000

EQUITY
Common Stock Rp 1,559,160,000
Retained Earnings Rp 398,245,000

Total Equity Rp 1,957,405,000

Total Pasiva Rp 2,317,225,000