6021-P3-Lembar Kerja Kirim Ke Siswa

NAMA AKUN DEBET KREDIT
Cash in Bank Rp 42,770,000

Petty Cash Rp 9,800,000
Accounts Receivable Rp 85,800,000
Allowance for Doubtful Debt Rp 11,800,000
Merchandise Inventory Rp 520,000,000
Store Supplies Rp 9,800,000
Prepaid Insurance Rp 15,300,000
Prepaid Rent Rp 21,300,000
Prepaid Tax Rp 15,000,000
Equipment at Cost Rp 63,300,000
Equipment Accum Dep Rp 16,500,000
Accounts Payable Rp 69,300,000
Expense Payable Rp 3,900,000
Income Tax Payable
PPN Payable Rp 1,500,000
PPN Outcome
PPN Income
Bank Permata Loan Rp 301,000,000
Raka Capital Rp 366,500,000
Raka, Drawing Rp 25,400,000
Sales Rp 503,300,000
Sales Return
Cost of goods Sold Rp 314,100,000
Freight Paid Rp 8,800,000
Advertising Expenses Rp 4,200,000
Telephone & Electricity expenses Rp 8,700,000
Store Supplies Expenses Rp 4,750,000
Bad Debt Expense Rp 15,100,000
Depreciation Expense Rp 16,500,000
Insurance Expense Rp 14,300,000
Rent Expense Rp 23,300,000
Wages & Salaries Rp 36,300,000
Other Operating Expense Rp 9,300,000
Interest Revenue Rp 6,100,000
Interest Expense Rp 9,480,000
Bank Service Charge Rp 6,600,000
Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
UD BUANA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE
2018 10 F05 PEMBELIAN Rp301,000,000 Rp30,100,000 Rp331,100,000

DEC 22 A17 PEMBELIAN Rp399,600,000 Rp39,960,000 Rp439,560,000
29 G11 PEMBELIAN Rp333,200,000 Rp33,320,000 Rp366,520,000
Rp1,033,800,000 Rp103,380,000 Rp1,137,180,000

TOTAL……………. Rp1,137,180,000 Rp1,137,180,000
ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100
RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,033,800,000 2-1100 1,137,180,000
2-1600 103,380,000
TOTAL 1,137,180,000 TOTAL 1,137,180,000

UD BUANA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT (Rp) CREDIT (Rp)
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF Merchandise
COGS VAT-OUT
RECEIVABLE MERCHANDISE Inventory
2018 6 F12-1 PENJUALAN Rp286,000,000 Rp231,500,000 Rp260,000,000 Rp26,000,000 Rp231,500,000

DEC 18 F12-2 PENJUALAN Rp188,100,000 Rp146,000,000 Rp171,000,000 Rp17,100,000 Rp146,000,000
27 F12-3 PENJUALAN Rp467,500,000 Rp367,409,935 Rp425,000,000 Rp42,500,000 Rp367,409,935
Rp941,600,000 Rp744,909,935 Rp856,000,000 Rp85,600,000 Rp744,909,935

TOTAL …………… Rp1,686,509,935 Rp1,686,509,935
ACCOUNT NUMBER……………. 1-1300 5-1100 4-1100 2-1500 1-1500
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1300 Rp941,600,000 4-1100
5-1100 Rp744,909,935 2-1500
1-1500
TOTAL Rp1,686,509,935 TOTAL
UD BUANA
SALES JOURNAL
DECEMBER, 2018
Page 01
CREDIT (Rp)
FREIGHT OUT
Rp1,686,509,935
RECAPITULATION
KREDIT
TOTAL
Rp856,000,000
Rp85,600,000
Rp744,909,935
Rp1,686,509,935
UD BUANA
GENERAL JOURNAL
DECEMBER 2018
Pos
Date Invoice Description Debit Credit
Ref
2018 7 NK12-1 Sales Return Rp 50,000,000
DEC PPN Outcome Rp 5,000,000
Account Receivable Rp 55,000,000
Cost of Goods Sold Rp 44,500,000
(Retur Penjualan)
10 NK-1 Account Receivable Rp 45,100,000

PPN Income Rp 4,100,000
(Retur Pembelian)
TOTAL ……………………. Rp 144,600,000 Rp 144,600,000
RECAPITULATION
DEBIT KREDIT
TOTAL TOTAL
UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO
2018 3 BKM12-1 Pelunasan faktur Rp 34,100,000 Rp 34,100,000

DEC 12 BKM12-3 Pelunasan faktur Rp 231,000,000 Rp 231,000,000
13 KN01 Penjualan tunai Rp 266,200,000 Cost of Goods Sold 5-1100 Rp 212,000,000 Sales 4-1100
PPN Outcome 2-1500
Merchandise Inventory 1-1500
14 BKM12-4 Pelunasan faktur Rp 28,600,000 Rp 28,600,000
20 BKM12-5 Pembayaran piutang Rp 7,200,000 Allowance for doubtful 1-1400
25 BKM12-6 Pelunasan faktur Rp 19,800,000 Rp 19,800,000
Rp 586,900,000 Rp 212,000,000 Rp 313,500,000

TOTAL ………………… Rp 798,900,000 Rp
ACCOUNT NUMBER…………………. 1-100 1-1300
RECAPITULATION
DEBIT KRE
ACC. NO TOTAL ACC. NO
1-1100 586,900,000 1-1300
5-1100 212,000,000 4-1100
2-1500
1-1500
1-1400
TOTAL 798,900,000 TOTAL

UD BUANA
RECEIPT JOURNAL
ECEMBER, 2018
Page 01
CREDIT
OTHERS
TOTAL
Rp 242,000,000
Rp 24,200,000
Rp 212,000,000
Rp 7,200,000
Rp 485,400,000
Rp 798,900,000
RECAPITULATION
KREDIT
TOTAL
313,500,000
242,000,000
24,200,000
212,000,000
7,200,000
798,900,000
UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2018 1 BKK12-1 Pembayaran gaji
DEC
TOTAL …………………
ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT KREDIT
TOTAL TOTAL
UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC
TOTAL …………………………….
ACCOUNT NUMBER
RECAPITULATION
DEBIT KREDIT
TOTAL TOTAL
UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018
DEC
UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018
DEC
UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Nama : JB ELEX Kode : C001
Balance
Date Description Ref Debit Credit
Debit Credit
2016
DEC
Nama : DIGITAL ELEX Kode : C002
Balance
Debit Credit
2016
DEC
Nama : MAJU ELEX Kode : C003
Balance
Debit Credit
2016
DEC
UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Nama : PT SAHABAT JAYA Kode : S001
Balance
Debit Credit
2016
DEC
Nama : Fa. MAKMUR Kode : S002
Balance
Debit Credit
2016
DEC
UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO CUSTOMER BALANCE
1
2
3
4
Total ………………
UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO SUPPLIER BALANCE
1
2
UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)
KODE PRODUCT BALANCE
1
2
No.:
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K
No.:
No.:
No.:
No.:
NAMA : No.:
UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2018
KODE NAMA AKUN DEBET (Rp) KREDIT (Rp)

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
3-1200 Raka, Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018
TGL NAMA AKUN REF DEBET (Rp) CREDIT (Rp)

2018
Des
UD. BUANA
NERACA LAJUR
Desember 2018
NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp)
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
2-1400 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

NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp) DEBET (Rp) KREDIT (Rp)
4-1200 Sales Return
5-1100 Cost of goods Sold 314,100,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,200,000
Telephone & Electricity

6-1100 8,700,000
expenses
6-1200 Store Supplies Expenses 4,750,000
6-1300 Bad Debt Expense 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 Expense 36,300,000
6-1800 Other Operating Expense 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
1,279,900,000 1,279,900,000
0
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
Net Sales
Sales
Sales Return
Net Sales
Cost Of Good Sold
Cost of goods Sold
Freight Paid
Cost of goods Sold
Gross Profit
Expense
Operating Expense
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Total Operating Expense
Operating Net Profit
OTHER REVENUE & GAINS
Interest Revenue
Total Other Revenue
OTHER EXPENSES & LOSSES
Interest Expense
Total Other Expense
OTHER EXPENSES & LOSSES
EARNING BEFORE TAX
Income Taxes Expense
Net Profit / Lose
0
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018 ( In Rp)
Euitu awal ( 1 Januari 2018)
- Laba bersih
- Raka, Drawing
Penambahan / Pengurangan Equitas
Euitu akhir ( 31 Desember 2018)

0
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
Current Assets Current Liabilities
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory PPN Outcome
Store Supplies PPN Income
Prepaid Insurance Total Current Liabilities
Prepaid Rent Long Term Liabilities
Prepaid Tax Bank Permata Loan
Total Current Assets Total Long Term Liabilities
TOTAL LIABILITIES
Fixed Assets
Equipment at Cost Equity
Equipment Accum Dep Raka Capital
Total Fixed Assets
TOTAL AKTIVA TOTAL PASIVA
0
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
0
CLOSING JOURNAL
DATE DESCRIPTION REFF DEBIT (Rp)
2018
DES
CREDIT (Rp)
NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 0 0 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - No.: -
- KETERANGAN REF DEBIT KREDIT SALDO D/K
NAMA : Store Supplies No.: 1-1600

SALDO
DEBIT KREDIT
Des 0 0 - - - - -
- - - - - - -
- - - - - No.: -
- KETERANGAN REF DEBIT KREDIT SALDO D/K
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
NAMA : Prepaid Insurance No.: 1-1700

SALDO
DEBIT KREDIT
Des 0 0 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
NAMA : Prepaid Rent No.: 1-1800

SALDO
DEBIT KREDIT
Des 1 Balance 21,300,000
0 0 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - No.: -
### #REF! ### #REF! #REF! #REF! #REF!
NAMA : Prepaid Tax No.: 1'1900

SALDO
DEBIT KREDIT
Des ### #REF! ### #REF! #REF! #REF! #REF!
NAMA : Equitment at Cost No.: 1-2100

SALDO
DEBIT KREDIT
NAMA : Equitment Accum Dep No.: 1-1210

SALDO
DEBIT KREDIT
NAMA : Accounts Payable No.: 2-1100

SALDO
DEBIT KREDIT
NAMA : Expense Payable No.: 2-1200

SALDO
DEBIT KREDIT
NAMA : Income Tax Payable No.: 2-1300
SALDO
DEBIT KREDIT
NAMA : PPN Payable No.: 2-1400

SALDO
DEBIT KREDIT
NAMA : PPN Outcome No.: 2-1500

SALDO
DEBIT KREDIT
NAMA : PPN Income No.: 2-1600

SALDO
DEBIT KREDIT
NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
DEBIT KREDIT
NAMA : Raka Capital No.: 3-1100

SALDO
DEBIT KREDIT
NAMA : Raka Drawing No.: 3-1200

SALDO
DEBIT KREDIT
NAMA : Sales No.: 4-1100

SALDO
DEBIT KREDIT
NAMA : Sales Return No.: 4-1200

SALDO
DEBIT KREDIT
NAMA : Cost of Goods Sold No.: 5-1100

SALDO
DEBIT KREDIT
NAMA : Freight Paid No.: 5-1200

SALDO
DEBIT KREDIT
NAMA : Advertising Expenses No.: 6-1000

SALDO
DEBIT KREDIT
NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
DEBIT KREDIT
NAMA : Store Supplies Expenses No.: 6-1200

SALDO
DEBIT KREDIT
NAMA : Bad Debt Expense No.: 6-1300

SALDO
DEBIT KREDIT
NAMA : ### #REF! ### #REF! #REF! #REF! #REF!
SALDO
DEBIT KREDIT
NAMA : Insurance Expense No.: 6-1500

SALDO
DEBIT KREDIT
NAMA : Rent Expense No.: 6-1600

SALDO
DEBIT KREDIT
NAMA : Wages & Salaries No.: 6-1700

SALDO
DEBIT KREDIT
NAMA : Other Operating Expense No.: 6-1800

SALDO
DEBIT KREDIT
NAMA : Interest Revenue No.: 8-1100

SALDO
DEBIT KREDIT
NAMA : Interest Expense No.: 9-1100

SALDO
DEBIT KREDIT
NAMA : Bank Service Charge No.: 9-1200

SALDO
DEBIT KREDIT
NAMA : Income Tax Expense No.: 9-1300

SALDO
DEBIT KREDIT
0
POST CLOSING TRIAL BALANCE
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
Jumlah ........................

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NAMA AKUN DEBET KREDIT

Cash in Bank Rp 42,770,000

2018 10 F05 PEMBELIAN Rp301,000,000 Rp30,100,000 Rp331,100,000

Rp1,033,800,000 Rp103,380,000 Rp1,137,180,000

TOTAL 1,137,180,000 TOTAL 1,137,180,000

2018 6 F12-1 PENJUALAN Rp286,000,000 Rp231,500,000 Rp260,000,000 Rp26,000,000 Rp231,500,000

Rp941,600,000 Rp744,909,935 Rp856,000,000 Rp85,600,000 Rp744,909,935

10 NK-1 Account Receivable Rp 45,100,000

TOTAL ……………………. Rp 144,600,000 Rp 144,600,000

EVIDENCE RE OTHERS OTHERS

2018 3 BKM12-1 Pelunasan faktur Rp 34,100,000 Rp 34,100,000

Rp 586,900,000 Rp 212,000,000 Rp 313,500,000

TOTAL 798,900,000 TOTAL

EVIDEN IN OUT BALANCE

Nama : JB ELEX Kode : C001

Nama : DIGITAL ELEX Kode : C002

Nama : MAJU ELEX Kode : C003

Nama : PT SAHABAT JAYA Kode : S001

Nama : Fa. MAKMUR Kode : S002

KODE PRODUCT BALANCE

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO D/K

KODE NAMA AKUN DEBET (Rp) KREDIT (Rp)

TGL NAMA AKUN REF DEBET (Rp) CREDIT (Rp)

NERACA SALDO AJP NSD RUGI LABA NERACA

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 Return

5-1100 Cost of goods Sold 314,100,000

5-1200 Freight Paid 8,800,000

6-1000 Advertising Expenses 4,200,000

Telephone & Electricity

6-1200 Store Supplies Expenses 4,750,000

6-1300 Bad Debt Expense 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 Expense 36,300,000

6-1800 Other Operating Expense 9,300,000

8-1100 Interest Revenue 6,100,000

9-1100 Interest Expense 9,480,000