UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 60,000,000
1-1200 Petty cash Rp 3,000,000
1-1300 Accounts receivable Rp 22,200,000
1-1400 Merchandise inventory Rp 6,000,000
1-1500 Store supplies Rp 2,000,000
1-1600 Prepaid office rent Rp 24,000,000
1-1700 PPN Income Rp 17,600,000
1-3100 Land Rp 60,000,000
1-3200 Building Rp 180,000,000
1-3210 Accumulated Depreciation of Building Rp 86,250,000
1-3300 Vehicle Rp 125,000,000
1-3310 Accumulated Depreciation of Vehicle Rp 45,000,000
1-3400 Equipment Rp 25,000,000
1-3410 Accumulated Depreciation of Equipment Rp 4,000,000
2-1100 Accounts payable Rp 11,100,000
2-1200 Accrued Expenses
2-1300 PPN Outcome Rp 29,700,000
2-1400 Income Tax Payable
3-1100 Capital – M. Nurwibawanto Rp 200,000,000
3-1200 Saldo Laba Rp 131,600,000
3-1300 Drawing – M. Nurwibawanto Rp 6,300,000
3-1400 Income Summary
4-1100 Sales Rp 405,000,000
4-1200 Sales return Rp 4,000,000
5-1100 Cost of goods Sold Rp 240,000,000
6-1000 Advertising expenses Rp 3,000,000
6-1100 Telephone & electricity expenses Rp 7,000,000
6-1200 Store supplies expenses Rp 7,800,000
6-1310 Depreciation Bulding expenses Rp 41,250,000
6-1320 Depreciation Vehicle expenses Rp 27,500,000
6-1330 Depreciation Equipments expenses Rp 4,000,000
6-1400 Rent expenses Rp 12,000,000
6-1500 Wages and salaries expenses Rp 33,000,000
6-1600 Other operating expenses Rp 2,000,000
6-1900 Income Tax Expense
Total Rp 912,650,000 Rp 912,650,000
 UD SURYA M5J
JURNAL PEMBELIAN
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO FREIGHT PAID PPN Income
INVENTORY PAYABLE

2022
DEC

TOTAL…………….
ACCOUNT NUMBER ……………
 UD SURYA M5J
JURNAL PENJUALAN
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
TANGGAL NO. FAKTUR KETERANGAN REF ACCOUNT FREIGHT
SALES PPN Outcome
RECEIVABLE COLLECTED

2022
DEC

TOTAL ……………
ACCOUNT NUMBER…………….
 UD SURYA M5J
JURNAL UMUM
DECEMBER 2022
( In Rupiah ) Page 01
NO. Pos
TANGGAL NAMA AKUN Debit Credit
BUKTI Ref
2022
DEC

TOTAL …………………….
 UD SURYA M5J
JURNAL PENERIMAAN KAS
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT KREDIT

RE SERBA-SERBI
TANGGAL NO. BUKTI KETERANGAN SALES
F ACCOUNT
CASH IN BANK PPN Outcome DISCOU NO.
RECEIVABLE NAMA AKUN JUMLAH
NT AKUN

2022
DEC

TOTAL …………………
ACCOUNT NUMBER………………….
 UD SURYA M5J
JURNAL PENGELUARAN KAS
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
SERBA-SERBI
TANGGAL NO. BUKTI KETERANGAN NO. CEK REF ACCOUNT PURCHASE
NO. PPN Income CASH IN BANK
PAYABLE NAMA AKUN JUMLAH DISCOUNT
AKUN
2022
DEC

TOTAL …………………

ACCOUNT NUMBER………………….
 UD SURYA M5J
REKAPITULASI JOURNAL

PENERIMAAN KAS
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

PENGELUARAN KAS
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

PENJUALAN
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

PEMBELIAN
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

JURNAL UMUM
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

JURNAL KAS KECIL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD SURYA M5J
BUKU BESAR UMUM
Bulan DESEMBER 2022

NAMA : Cash in Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Petty cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accounts receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Merchandise inventory No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Store supplies No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Prepaid office rent No.: 1-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : PPN Income No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Land No.: 1-3100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Building No.: 1-3200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accumulated Depreciation of Buildin No.: 1-3210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Vehicle No.: 1-3300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accumulated Depreciation of Vehicle No.: 1-3310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Equipment No.: 1-3400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accumulated Depreciation of Equipm No.: 1-3410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000

NAMA : Accounts payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accrued Expenses No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -

NAMA : PPN Outcome No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Tax Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Capital – M. Nurwibawanto No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Saldo Laba No.: 3-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Drawing – M. Nurwibawanto No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Summary No.: 3-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Cost of goods Sold No.: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Advertising expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Telephone & electricity expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Store supplies expenses No.: 6-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Depreciation Bulding expenses No.: 6-1310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Depreciation Vehicle expenses No.: 6-1320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Depreciation Equipments expenses No.: 6-1330

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Rent expenses No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Wages and salaries expenses No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Other operating expenses No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Tax Expense No.: 6-1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD SURYA M5J
TRIAL BALANCE, PER 31 DESEMBER 2022

KODE NAMA AKUN DEBET KREDIT

 UD SURYA M5J
JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL NAMA AKUN REF DEBET CREDIT

2022
Des
 UD SURYA M5J
NERACA LAJUR
BULAN DESEMBER 2022

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

JUMLAH
LABA BERSIH
 UD SURYA M5J
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
 UD SURYA M5J
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
 UD SURYA M5J
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022
 UD SURYA M5J
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD SURYA M5J
CLOSING JOURNAL
PER 31 DESEMBER 2022

DATE DESCRIPTION REFF DEBIT CREDIT

2022
DES
 UD SURYA M5J
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................