UD.

ABDILAH
TRIAL BALANCE
NOVEMBER 31, 2019

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1-1100 Cash in Bank 42,770,000
1-1200 Petty Cash 9,800,000
1-1300 Accounts Receivable 85,800,000
1-1400 Allowance for Doubtful Debt 11,800,000
1-1500 Merchandise Inventory 520,000,000
1-1600 Store Supplies 9,800,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1-1900 Prepaid Tax 15,000,000
1-2100 Equipment at Cost 63,300,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 69,300,000
2-1200 Expense Payable 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan 301,000,000
3-1100 Raka Capital 366,500,000
3-1200 Raka Drawing 25,400,000
4-1100 Sales 503,300,000
4-1200 Sales Retur
5-1100 Cost of goods Sold 314,100,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,200,000
6-1100 Telephone & Electricity expenses 8,700,000
6-1200 Store Supplies Expenses 4,750,000
6-1300 Bad Debt Expenses 15,100,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries 36,300,000
6-1800 Other Operating Expenses 9,300,000
8-1100 Interest Revenue 6,100,000
9-1100 Interest Expense 9,480,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense
TOTAL 1,279,900,000 1,279,900,000
 UD. ABDILAH
SALES JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBET CREDIT
INVOICE
DATE DESCRIPTION REF ACCOUNTS FREIGHT
NO SALES PPN OUTCOME
RECEIVABLE COLLECTED
2019
Dec 6 F12-1 Toko Elektro Jaya 286.000.000 260.000.000 26.000.000
18 F12-2 Toko Cahaya Elektro 188.100.000 171.000.000 17.100.000
27 F12-3 Toko Indo Maju 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
 UD. ABDILAH
CASH RECEIPT JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBET CREDIT
DATE EVIDENCE NO DESCRIPTION REF OTHERS
ACCOUNT
CASH IN BANK
RECEIVABLE ACCOUNT NAME ACC.NO TOTAL
2019
Dec 3 BKM12-1 Toko Cahaya Elektro 34,100,000 34,100,000
12 BKM12-2 Toko Elektro Jaya 180,400,000 180,400,000
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000
14 BKM12-3 Toko Elektro Jaya 28,600,000 28,600,000

20 BKM12-4 Toko Merah Putih 7,200,000 Bad Debts Expenses 6-1300 7,200,000

25 BKM12-5 Toko Indo Maju 19,800,000 19,800,000

TOTAL………………… 536,300,000 262,900,000 273,400,000

ACCOUNT NUMBER………………. 1-1100 1-1300
 UD. ABDILAH
PURCHASE JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
DEBET CREDIT
DATE INVOICE DESCRIPTION REF
NO ACCOUNTS
MERCHANDISE PPN INCOME FREIGHT PAID
PAYABLE
INVENTORY
2019
Dec 10 F05 PT. Jaya Tech 301,000,000 30,100,000 331,100,000
22 A17 PT. Surya 383,400,000 38,340,000 421,740,000
29 G11 PT. Indotech 333,200,000 33,320,000 366,520,000

TOTAL………………… 1,017,600,000 101,760,000 1,119,360,000

ACCOUNT NUMBER………………. 1-1500 2-1600 2-1100
 UD. ABDILAH
CASH PAYMENT JOURNAL
DECEMBER, 2019
( In Rupiah )
DEBET CREDIT
EVIDANCE
DATE NO. DESCRIPTION NO. CEK REF OTHERS
ACCOUNT CASH IN BANK
PAYABLE ACCOUNT NAME ACC.NO TOTAL
2019
Dec 1 BKK12-1 Karyawan UD ABDILAH CP12-001 Expense Payable 2-1200 2,500,000 2,500,000
6 BKK12-2 PT. Jaya Tech CP12-002 28,600,000 28,600,000
9 BKK12-3 PT. Surya CP12-003 23,100,000 23,100,000
15 BKK12-4 Ke Kas Negara Via Kantor Pos CP12-004 PPN Payable 2-1400 1,500,000 1,500,000
18 BKK12-5 PT. Jaya Tech CP12-005 286,000,000 286,000,000
23 BKK12-6 PT. Indotech CP12-006 17,600,000 17,600,000
30 BKK12-7 Bank Permata Loan CP12-007 Bank Permata Loan 2-2100 16,000,000 16,000,000
Interest Expense 9-1100 3,000,000 3,000,000

TOTAL………………… 355,300,000 23,000,000 378,300,000

ACCOUNT NUMBER………………. 2-1100 1-1100
 UD. ABDILAH
GENERAL JOURNAL
DECEMBER, 2019
( In Rupiah ) Page 01
INVOICE
DATE DESCRIPTION REF DEBET CREDIT
NO
2019
Dec 6 F12-1 Cost of goods Sold 5-1100 231,500,000
Merchandise Inventory 1-1500 231,500,000
7 NK12-1 Sales Retur 4-1200 50,000,000
PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55000000
Merchandise Inventory 1-1500 44,500,000
Cost of goods Sold 5-1100 44,500,000
11 NB-1 Accounts Payable 2-1100 45,100,000
Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000
13 KN01 Cost of goods Sold 5-1100 180,000,000
Merchandise Inventory 1-1500 180,000,000
18 F12-2 Cost of goods Sold 5-1100 146,000,000
Merchandise Inventory 1-1500 146,000,000
27 F12-4 Cost of goods Sold 5-1100 366,000,000
Merchandise Inventory 1-1500 366,000,000

TOTAL………………… 1,068,100,000 1,068,100,000

 UD. ABDILAH
PETTY CASH
DECEMBER, 2019
( In Rupiah ) Page 01

EVIDENCE DEBET CREDIT

DATE NO DESCRIPTION
ACCOUNT NAME ACC.NO TOTAL PETTY CASH

2019
Dec 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 675,000 675,000
4 V12-2 Pembayaran listrik & telepon bulan November Expenses Payable 2-1200 975,000 975,000
9 V12-3 Toko Super Store Supplies 1-1600 900,000 900,000
26 V12-4 Perbaikan atap toko yang rusak Other Operating Expense 6-1800 500,000 500,000

TOTAL………………… 3,050,000 3,050,000

ACCOUNT NUMBER………………. 1-1200
 INVENTORY CARD
DECEMBER, 2019
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah )
IN OUT SALDO
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2019
Dec 1 Saldo awal 20 16,000,000 320,000,000

6 F12-1 Sales 9 16,000,000 144,000,000 11 16,000,000 176,000,000

7 NK12-1 Retur -2 16,000,000 (32,000,000) 13 16,000,000 208,000,000

10 F05 Purchases 11 16,000,000 176,000,000 24 16,000,000 384,000,000

11 NB-1 Retur -1 16,000,000 (16,000,000) 23 16,000,000 368,000,000

13 KN01 Sales 5 16,000,000 80,000,000 18 16,000,000 288,000,000

18 F12-2 Sales 6 16,000,000 96,000,000 12 16,000,000 192,000,000

22 A17 Purchases 12 16,200,000 194,400,000 12 16,000,000 192,000,000

12 16,200,000 194,400,000

27 F12-3 Sales 12 16,000,000 192,000,000 0 0 0

3 16,200,000 48,600,000 9 16,200,000 145,800,000

29 G11 Purchases 12 16,400,000 196,800,000 9 16,200,000 145,800,000

12 16,400,000 196,800,000

21 342,600,000

UD. ABDILAH
INVENTORY CARD
DECEMBER, 2019
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah )
IN OUT SALDO
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2019
Dec 1 Saldo awal 16 12,500,000 200,000,000

6 F12-1 Sales 7 12,500,000 87,500,000 9 12,500,000 112,500,000

7 NK12-1 Retur -1 12,500,000 (12,500,000) 10 12,500,000 125,000,000

10 F05 Purchases 10 12,500,000 125,000,000 20 12,500,000 250,000,000

11 NB-1 Retur -2 12,500,000 (25,000,000) 18 12,500,000 225,000,000

13 KN01 Sales 8 12,500,000 100,000,000 10 12,500,000 125,000,000

18 F12-2 Sales 4 12,500,000 50,000,000 6 12,500,000 75,000,000

22 A17 Purchases 15 12,600,000 189,000,000 6 12,500,000 75,000,000

 UD. ABDILAH
LEDGER
DECEMBER, 2019
Nama : Cash In Bank Nomor : 1-1100
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 42,770,000
Dec 31 Posting JKM 536,300,000 579,070,000
31 Posting JKK 378,300,000 200,770,000
31 Posting AJP 5,070,000 205,840,000

Nama : Petty Cash Nomor : 1-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 9,800,000
Dec 31 Posting PC 3,050,000 6,750,000

Nama : Account Receivable Nomor : 1-1300

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 85,800,000
Dec 31 Posting JPJ 941,600,000 1,027,400,000
31 Posting JKM 262,900,000 764,500,000
31 Posting JU 55,000,000 709,500,000

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 11,800,000
Dec 31 Posting AJP 23,675,000 35,475,000

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 520,000,000
Dec 31 Posting JPB 1,017,600,000 1,537,600,000
31 Posting JU 44,500,000 1,582,100,000
31 Posting JU 964,500,000 617,600,000
Nama : Store Supplies Nomor : 1-1600
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 9,800,000
Dec 31 Posting PC 900,000 10,700,000
31 Posting AJP 5,850,000 4,850,000

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 15,300,000
Dec 31 Posting AJP 1,250,000 14,050,000

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 21,300,000
Dec 31 Posting AJP 2,500,000 18,800,000

Nama : Prepaid Tax Nomor : 1-1900

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 15,000,000
Dec 31 Posting AJP 7,140,000 7,860,000

Nama : Equipment at Cost Nomor : 1-2100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 63,300,000
Dec

Nama : Equipment Accum Dep Nomor : 1-2110

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
 2019 Saldo awal NS 16,500,000
Dec 31 Posting AJP 1,250,000 17,750,000

Nama : Accounts Payable Nomor : 2-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 69,300,000
Dec 31 Posting JPB 1,119,360,000 1,188,660,000
31 Posting JKK 355,300,000 833,360,000
31 Posting JU 45,100,000 788,260,000

Nama : Expense Payable Nomor : 2-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 3,900,000
Dec 31 Posting JKK 2,500,000 1,400,000
31 Posting PC 975,000 425,000
31 Posting AJP 5,700,000 6,125,000

Nama : Income Tax Payable Nomor : 2-1300

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 31 Posting AJP 5240000 5,240,000
Dec

Nama : PPN Payable Nomor : 2-1400

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 1,500,000
Dec 31 Posting JKK 1,500,000 0

Nama : PPN Outcome Nomor : 2-1500

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
 2019 31 Posting JPJ 85,600,000 85,600,000
Dec 31 Posting JKM 24,200,000 109,800,000
31 Posting JU 5,000,000 104,800,000
31 Posting AJP 104,800,000 0

Nama : PPN Income Nomor : 2-1600

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 31 Posting JPB 101760000 101,760,000
Dec 31 Posting JU 4,100,000 97,660,000
31 Posting AJP 97,660,000 0

Nama : Bank Permata Loan Nomor : 2-2100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 301,000,000
Dec 31 Posting JKK 16,000,000 285,000,000

Nama : Raka Capital Nomor : 3-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 366,500,000
Dec 31 Posting JP 169,600,000 536,100,000
31 Posting JP 25400000 510,700,000

Nama : Raka Drawing Nomor : 3-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 25,400,000
Dec 31 Posting JP 25,400,000 -
Nama : Income Summary Nomor : 3-1300
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 31 Posting JP 1612720000 1,612,720,000
Dec 31 Posting JP 1,612,720,000 -

Nama : Sales Nomor : 4-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 503,300,000
Dec 31 Posting JPJ 856,000,000 1,359,300,000
31 Posting JKM 242,000,000 1,601,300,000
31 Posting JP 1,601,300,000 -

Nama : Sales Return Nomor : 4-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 31 Posting JU 50,000,000 50,000,000
Dec 31 Posting JP 50000000 0

Nama : Cost of Goods Sold Nomor : 5-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 314,100,000
Dec 31 Posting JU 923,500,000 1,237,600,000
31 Posting JU 44,500,000 1,193,100,000
31 Posting JP 1,193,100,000 0

Nama : Freight Paid Nomor : 5-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 8,800,000
 Dec 31 Posting JP 8,800,000 -

Nama : Advertising Expenses Nomor : 6-1000

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 4,200,000
Dec 31 Posting PC 675,000 4,875,000
31 Posting JP 4875000 -

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 8,700,000
Dec 31 Posting AJP 2,200,000 10,900,000
31 Posting JP 10900000 -

Nama : Store Supplies Expenses Nomor : 6-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 4,750,000
Dec 31 Posting AJP 5,850,000 10,600,000
31 Posting JP 10,600,000 -

Nama : Bad Debt Expense Nomor : 6-1300

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 15,100,000
Dec 31 Posting JKM 7,200,000 7,900,000
31 Posting AJP 23675000 31,575,000
31 Posting JP 31,575,000 0

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
 2019 Saldo awal NS 16,500,000
Dec 31 Posting AJP 1,250,000 17,750,000
31 Posting JP 17750000 -

Nama : Insurance Expense Nomor : 6-1500

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 14,300,000
Dec 31 Posting AJP 1,250,000 15,550,000
31 Posting JP 15,550,000 0

Nama : Rent Expense Nomor : 6-1600

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 23,300,000
Dec 31 Posting AJP 2,500,000 25,800,000
31 Posting JP 25,800,000 0

Nama : Wages and Salaries Nomor : 6-1700

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 36,300,000
Dec 31 Posting AJP 3,500,000 39,800,000
31 Posting JP 39800000 -

Nama : Other Operating Expense Nomor : 6-1800

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 9,300,000
Dec 31 Posting PC 500,000 9,800,000
31 Posting JP 9800000 -

Nama : Interest Revenue Nomor : 8-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF
 DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 6,100,000
Dec 31 Posting AJP 5,320,000 11,420,000
31 Posting JP 11,420,000 0

Nama : Interest Expense Nomor : 9-1100

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 9,480,000
Dec 31 Posting JKK 3,000,000 12,480,000
31 Posting JP 12,480,000 0

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 Saldo awal NS 6,600,000
Dec 31 Posting AJP 250,000 6,850,000
31 Posting JP 6,850,000 0

Nama : Income Tax Expense Nomor : 9-1300

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
Rp Rp Rp Rp
2019 31 Posting AJP 5240000 5,240,000
Dec 31 Posting JP 5240000 -
 UD. ABDILAH
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2019
(In Rupiah)

Nama : Toko Cahaya Elektro Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 34,100,000
Dec 3 Pelunasan JKM 34,100,000 -
18 Penjualan JPJ 188,100,000 188,100,000

Nama : Toko Elektro Jaya Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 28,600,000
Dec 6 Penjualan JPJ 286,000,000 314,600,000
7 Retur JU 55,000,000 259,600,000
12 Pelunasan JKM 180,400,000 79,200,000
14 Pelunasan JKM 28,600,000 50,600,000

Nama : Toko Indo Maju Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 19,800,000
Dec 25 Pelunasan JKM 19,800,000 -
27 Penjualan JPJ 467,500,000 467,500,000

Nama : Toko Merah Putih Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 3,300,000
Dec
 UD. ABDILAH
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2019
(In Rupiah)

Nama : PT. Surya Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 23,100,000
Dec 9 Pembayaran JKK 23,100,000 -
22 Pembelian JPB 421,740,000 421,740,000

Nama : PT. Indotech Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 17,600,000
Dec 23 Pembayaran JKK 17,600,000 -
29 Pembelian JPB 366,520,000 366,520,000

Nama : PT. Jaya Tech Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2019 1 Balance SA 28,600,000
Dec 6 Pembayaran JKK 28,600,000 -
10 Pembelian JPB 331,100,000 331,100,000
11 Retur JU 45,100,000 286,000,000
18 Pembayaran JKK 286,000,000 -
 UD. ABDILAH
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2019
(In rupiah)
NO CUSTOMER BALANCE
C001 Toko Cahaya Elektro 188,100,000
C002 Toko Elektro Jaya 50,600,000
C003 Toko Indo Maju 467,500,000
C004 Toko Merah Putih 3,300,000

Total ……………… 709,500,000

UD. ABDILAH
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2019
(In rupiah)
NO SUPPLIER BALANCE
S001 PT. Surya 421,740,000
S002 PT. Indotech 366,520,000
S003 PT. Jaya Tech

Total ……………… 788,260,000

UD. ABDILAH
LIST OF INVENTORY BALANCE
DECEMBER 31, 2019
(In rupiah)
KODE PRODUCT BALANCE
HPP-14 HP Pavilion 14 342,600,000
DI-15 DELL Inspiron 15 275,000,000

Total ……………… 617,600,000

 UD. ABDILAH
TRIAL BALANCE
DECEMBER 31, 2019
(In Rupiah)
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1-1100 Cash in Bank 200,770,000
1-1200 Petty Cash 6,750,000
1-1300 Accounts Receivable 709,500,000
1-1400 Allowance for Doubtful Debt 11,800,000
1-1500 Merchandise Inventory 617,600,000
1-1600 Store Supplies 10,700,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1-1900 Prepaid Tax 15,000,000
1-2100 Equipment at Cost 63,300,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 788,260,000
2-1200 Expense Payable 425,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 104,800,000
2-1600 PPN Income 97,660,000
2-2100 Bank Permata Loan 285,000,000
3-1100 Raka Capital 366,500,000
3-1200 Raka Drawing 25,400,000
4-1100 Sales 1,601,300,000
4-1200 Sales Retur 50,000,000
5-1100 Cost of goods Sold 1,193,100,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000
6-1200 Store Supplies Expenses 4,750,000
6-1300 Bad Debt Expenses 7,900,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries 36,300,000
6-1800 Other Operating Expenses 9,800,000
8-1100 Interest Revenue 6,100,000
9-1100 Interest Expense 12,480,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense
TOTAL 3,180,685,000 3,180,685,000
 UD. ABDILAH
ADJUSTMENT JOURNAL
DECEMBER 31, 2019
(In Rupiah)
DATE DESCRIPTION REF DEBET CREDIT

2019
Dec 31 Cash in Bank 1-1100 5,070,000
Bank Service Charge 9-1200 250,000
Interest Revenue 8-1100 5,320,000

31 Store Supplies Expense 6-1200 5,850,000

Store Supplies 1-1600 5,850,000
Rent Expense 6-1600 2,500,000
Prepaid Rent 1-1800 2,500,000
Insurance Expense 6-1500 1,250,000
Prepaid Insurance 1-1700 1,250,000
Bad Debts Expense 6-1300 23,675,000
Allowance for Doubtful Debt 1-1400 23,675,000

31 Depreciation Expense 6-1400 1,250,000

Equipment Accum Dep 1-2110 1,250,000
Wages & Salaries 6-1700 3,500,000
Expense Payable 2-1200 3,500,000
Telephone & Electricity Expenses 6-1100 2,200,000
Expense Payable 2-1200 2,200,000

31 PPN Outcome 2-1500 104,800,000

PPN Income 2-1600 97,660,000
Prepaid Tax 1-1900 7,140,000
Income Tax Expense 9-1300 5,240,000
Income Tax Payable 2-1300 5,240,000

TOTAL………………… 155,585,000 155,585,000

UD. ABDILAH UD. ABDILAH
WORKSHEET
DECEMBER, 2019
(In Rupiah)
ACC. TRIAL BALANCE ADJUSTMENT JOURNAL ADJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
NO. ACCOUNT NAME DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash in Bank 200,770,000 5,070,000 205,840,000 205,840,000
1-1200 Petty Cash 6,750,000 6,750,000 6,750,000
1-1300 Accounts Receivable 709,500,000 709,500,000 709,500,000
1-1400 Allowance for Doubtful Debt 11,800,000 23,675,000 35,475,000 35,475,000
1-1500 Merchandise Inventory 617,600,000 617,600,000 617,600,000
1-1600 Store Supplies 10,700,000 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent 21,300,000 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax 15,000,000 7,140,000 7,860,000 7,860,000
1-2100 Equipment at Cost 63,300,000 63,300,000 63,300,000
1-2110 Equipment Accum Dep 16,500,000 1,250,000 17,750,000 17,750,000
2-1100 Accounts Payable 788,260,000 788,260,000 788,260,000
2-1200 Expense Payable 425,000 5,700,000 6,125,000 6,125,000
2-1300 Income Tax Payable 5,240,000 5,240,000 5,240,000
2-1400 PPN Payable
2-1500 PPN Outcome 104,800,000 104,800,000
2-1600 PPN Income 97,660,000 97,660,000
2-2100 Bank Permata Loan 285,000,000 285,000,000 285,000,000
3-1100 Raka Capital 366,500,000 366,500,000 366,500,000
3-1200 Raka Drawing 25,400,000 25,400,000 25,400,000
4-1100 Sales 1,601,300,000 1,601,300,000 1,601,300,000
4-1200 Sales Retur 50,000,000 50,000,000 50,000,000
5-1100 Cost of goods Sold 1,193,100,000 1,193,100,000 1,193,100,000
5-1200 Freight Paid 8,800,000 8,800,000 8,800,000
6-1000 Advertising Expenses 4,875,000 4,875,000 4,875,000

6-1100 Telephone & Electricity expenses 8,700,000 2,200,000 10,900,000 10,900,000

6-1200 Store Supplies Expenses 4,750,000 5,850,000 10,600,000 10,600,000

6-1300 Bad Debt Expenses 7,900,000 23,675,000 31,575,000 31,575,000
ACC. TRIAL BALANCE ADJUSTMENT JOURNAL ADJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
NO. ACCOUNT NAME DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

6-1400 Depreciation Expense 16,500,000 1,250,000 17,750,000 17,750,000

6-1500 Insurance Expense 14,300,000 1,250,000 15,550,000 15,550,000

6-1600 Rent Expense 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 Wages & Salaries 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 Other Operating Expenses 9,800,000 9,800,000 9,800,000
8-1100 Interest Revenue 6,100,000 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense 12,480,000 12,480,000 12,480,000
9-1200 Bank Service Charge 6,600,000 250,000 6,850,000 6,850,000
9-1300 Income Tax Expense 5,240,000 5,240,000 5,240,000
3,180,685,000 3,180,685,000 155,585,000 155,585,000 3,117,070,000 3,117,070,000 1,443,120,000 1,612,720,000 1,673,950,000 1,504,350,000
3-1300 Income Summary 169,600,000 169,600,000
1,612,720,000 1,612,720,000 1,673,950,000 1,673,950,000
 UD. ABDILAH
INCOME STATEMENT
For The Year Ended, December, 31, 2019
(In Rupiah)
Operating Revenue :
Sales 1,601,300,000
Sales Return (50,000,000)
Total Operating Revenue 1,551,300,000
Cost of Goods Sold Computer :
Cost of Goods Sold Computer 1,193,100,000
Freight Paid 8,800,000
Total Cost of Goods Sold Computer 1,201,900,000
Gross Profit 349,400,000
Operating Expense :
Advertising Expenses 4,875,000
Telephone & Electricity expenses 10,900,000
Store Supplies Expenses 10,600,000
Bad Debt Expenses 31,575,000
Depreciation Expenses 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries 39,800,000
Other Operating Expenses 9,800,000
Total Operating Expense 166,650,000
Income From Operating 182,750,000
Other Revenues and Gains :
Interest Revenue 11,420,000
194,170,000
Other Expenses and Losses :
Interest Expense 12,480,000
Bank Service Charge 6,850,000
Income Tax Expense 5,240,000
Total Other Expenses and Losses 24,570,000
Net Profit After Tax 169,600,000
 UD. ABDILAH
STATEMENT OF CHANGE EQUITY
For The Years Ended 31 December 2019
(In Rupiah)
Raka Capital 1 Des 2019 366,500,000

Raka Drawing (25,400,000)

341,100,000

Profit Loss 169,600,000

Raka Capital 31 Des 2019 510,700,000

 UD. ABDILAH
BALANCE SHEET
As At December, 31, 2019
(In Rupiah)

ASSETS LIABILITIES & EQUITIES

Current Assets Current Liabilities

Cash in Bank 205,840,000 Account Payable 788,260,000

Petty Cash 6,750,000 Expense Payable 6,125,000

Accounts Receivable 709,500,000 Income Tax Payable 5,240,000

Allowance for Doubtful Debt (35,475,000) PPN Payable

Inventory 617,600,000 Amount 799,625,000

Store Supplies 4,850,000 Long Term Liabilities

Prepaid Insurance 14,050,000 Bank Permata Loan 285,000,000

Prepaid Rent 18,800,000 Total Liabilities 1,084,625,000

Prepaid Tax 7,860,000

Amount 1,549,775,000 Equity

Fixed Assets Raka Capital 510,700,000

Equipment at Cost 63,300,000

Equipment Accum Dep (17,750,000)

Amount 45,550,000

Total Assets 1,595,325,000 1,595,325,000

 UD. ABDILAH
CASH FLOW
For The Year Ended, December, 31, 2019
(In Rupiah)
AKTIVITAS OPERASIONAL
Penambahan
Penjualan Tunai 266,200,000
Pelunasan Piutang 262,900,000
Bad Debts Expenses 7,200,000
Interst Revenue 5,070,000 +
total penambahan aktivitas operasional 541,370,000
Pengurangan
Expense Payable 3,475,000
Setoran Pajak 1,500,000
Pelunasan Utang 355,300,000
Interst Expense 3,000,000
Advertising Expenses 675,000
Store Supplies 900,000
Other Operating Expenses 500,000 +
Total pengurangan aktivitas operasional 365,350,000 -
Total arus kas dari aktivitas operasional 176,020,000

Aktivitas Pendanaan
Pengurangan
Bank Permata Loan 16,000,000 -
Total Arus Kas 160,020,000
Cash in bank + Petty Cash awal periode 52,570,000 +
Cash in bank + Petty Cash akhir periode 212,590,000
-
 UD. ABDILAH
MEMORIAL JOURNAL (CLOSING JOURNAL)
December 2019
(In Rupiah)
DATE DESCRIPTION REF DEBET CREDIT
2019
Dec 31 Sales 4-1100 1,601,300,000
Interest Revenue 8-1100 11,420,000
Income Summary 3-1300 1,612,720,000

31 Income Summary 3-1300 1,443,120,000

Sales Retur 4-1200 50,000,000
Cost of goods Sold 5-1100 1,193,100,000
Freight Paid 5-1200 8,800,000
Advertising Expenses 6-1000 4,875,000
Telephone & Electricity expenses 6-1100 10,900,000
Store Supplies Expenses 6-1200 10,600,000
Bad Debt Expenses 6-1300 31,575,000
Depreciation Expense 6-1400 17,750,000
Insurance Expense 6-1500 15,550,000
Rent Expense 6-1600 25,800,000
Wages & Salaries 6-1700 39,800,000
Other Operating Expenses 6-1800 9,800,000
Interest Expense 9-1100 12,480,000
Bank Service Charge 9-1200 6,850,000
Income Tax Expense 9-1300 5,240,000

31 Income Summary 3-1300 169,600,000

Raka Capital 3-1100 169,600,000

31 Raka Capital 3-1100 25,400,000

Raka Drawing 3-1200 25,400,000

TOTAL 3,250,840,000 3,250,840,000

 UD. ABDILAH
CLOSING BALANCE
December 31, 2019
(In Rupiah)
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1-1100 Cash in Bank 205,840,000
1-1200 Petty Cash 6,750,000
1-1300 Accounts Receivable 709,500,000
1-1400 Allowance for Doubtful Debt 35,475,000
1-1500 Merchandise Inventory 617,600,000
1-1600 Store Supplies 4,850,000
1-1700 Prepaid Insurance 14,050,000
1-1800 Prepaid Rent 18,800,000
1-1900 Prepaid Tax 7,860,000
1-2100 Equipment at Cost 63,300,000
1-2110 Equipment Accum Dep 17,750,000
2-1100 Accounts Payable 788,260,000
2-1200 Expense Payable 6,125,000
2-1300 Income Tax Payable 5,240,000
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan 285,000,000
3-1100 Raka Capital 510,700,000
3-1200 Raka Drawing
TOTAL 1,648,550,000 1,648,550,000
-