UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2022

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 242,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 86,580,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,650,000
2-1100 Accounts Payable Rp 69,930,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 703,300,000
4-1200 Sales Return Rp 8,800,000
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,480,680,000 Rp 1,480,680,000
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2021
DEC

TOTAL…………….
ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT COST OF GOOD SALES OF MERCHANDISE
VAT-OUT
RECEIVABLE SOLD MERCHANDISE INVENTORY

2021
DEC

TOTAL ……………
ACCOUNT NUMBER……………. 1-1300 5-1100 4-1100 2-1500 1-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2021

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2021
DEC

TOTAL …………………
ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2021
DEC

TOTAL …………………

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021
DEC

TOTAL …………………………….
ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
INVENTORY CARD
DECEMBER, 2021
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

2021
DEC 1 Saldo 20 16,000,000 320,000,000
 UD BUANA
INVENTORY CARD
DECEMBER, 2021
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

2021

DEC 1 Saldo 16 12,500,000 200,000,000

0

-
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC 1 Balance v 34,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC 1 Balance v 28,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2021

DEC 1 Balance v 19,800,000

Nama : PANEN ELEX Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2021
DEC 1 Balance v 4,080,000
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC 1 Balance v 23,100,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2021

DEC 1 Balance v 17,600,000

Nama : PT MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2021
DEC 1 Balance v 29,230,000
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1 JB ELEX
2 DIGITAL ELEX
3 MAJU ELEX
4 PANEN ELEX
Total ………………

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

1 PT SAHABAT JAYA
2 Fa. MAKMUR
PT MARGONDA
Total ………………

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2021
(In rupiah)

KODE PRODUCT BALANCE

1 HP Pavilion 14
2 DELL Inspiron 15
Total ………………
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 242,770,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 9,800,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 86,580,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 11,800,000

NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 520,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 9,800,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 21,300,000

NAMA : Prepaid Tax No.: 1'1900
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 16,650,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 69,930,000

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

Des 1 Balance Rp 3,900,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 1,500,000

NAMA : PPN Outcome No.: 2-1500

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

Des

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 301,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 366,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 25,400,000

NAMA : Sales No.: 4-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 703,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 8,800,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 314,100,000

NAMA : Freight Paid No.: 5-1200

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

Des 1 Balance 4,200,000

NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 15,100,000

NAMA : Depreciation Expense No.: 6-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 14,300,000

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 36,300,000

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

Des 1 Balance 9,300,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 6,100,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 9,480,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance 6,600,000

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

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
s
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021
Des

TOTAL
 UD. BUANA
NERACA LAJUR
Desember 2021

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank Rp - Rp -

1-1200 Petty Cash Rp - Rp -

1-1300 Accounts Receivable Rp - Rp -

1-1400 Allowance for Doubtful Debt Rp - Rp -

1-1500 Merchandise Inventory Rp - Rp -

1-1600 Store Supplies Rp - Rp -

1-1700 Prepaid Insurance Rp - Rp -

1-1800 Prepaid Rent Rp - Rp -

1-1900 Prepaid Tax Rp - Rp -

1-2100 Equipment at Cost Rp - Rp -

1-2110 Equipment Accum Dep Rp - Rp -

2-1100 Accounts Payable Rp - Rp -

2-1200 Expense Payable Rp - Rp -

2-1300 Income Tax Payable Rp - Rp -

2-1400 PPN Payable Rp - Rp -

2-1500 PPN Outcome Rp - Rp -

2-1600 PPN Income Rp - Rp -

2-2100 Bank Permata Loan Rp - Rp -

3-1100 Raka Capital Rp - Rp -

3-1200 Raka, Drawing Rp - Rp -

4-1100 Sales Rp - Rp -

4-1200 Sales Return Rp -

5-1100 Cost of goods Sold Rp - Rp -

5-1200 Freight Paid Rp - Rp -

6-1000 Advertising Expenses Rp - Rp -

Telephone & Electricity
6-1100 Rp - Rp -
expenses
6-1200 Store Supplies Expenses Rp - Rp -

6-1300 Bad Debt Expense Rp - Rp -

6-1400 Depreciation Expense Rp - Rp -

6-1500 Insurance Expense Rp - Rp -

6-1600 Rent Expense Rp - Rp -

6-1700 Wages & Salaries Expense Rp - Rp -

6-1800 Other Operating Expense Rp - Rp -

8-1100 Interest Revenue Rp - Rp -

9-1100 Interest Expense Rp - Rp -

9-1200 Bank Service Charge Rp - Rp -

9-1300 Income Tax Expense Rp - Rp -

- -
 UD BUANA
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2016
Account Balance Sheet Change SOURCE
Account Name USED FUND
Number 1 Des' 2016 31 Des' 2016 Increase Decrease FUND
1-1100 Cash in Bank 242,770,000 - (242,770,000)
1-1200 Petty Cash 9,800,000 - - 3,050,000
1-1300 Accounts Receivable 86,580,000 - (86,580,000)
1-1400 Allowance for Doubtful Debt 11,800,000 - (11,800,000)
1-1500 Merchandise Inventory 520,000,000 - (520,000,000)
1-1600 Store Supplies 9,800,000 - - 4,950,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000
1-1900 Prepaid Tax 15,000,000 - - 7,756,500
1-2100 Equipment at Cost 63,300,000 - (63,300,000) -
1-2110 Equipment Accum Dep 16,650,000 - (16,650,000) -
2-1100 Accounts Payable 69,930,000 - (69,930,000) -
2-1200 Expense Payable 3,900,000 - (3,900,000) -
2-1300 Income Tax Payable - - - -
2-1400 PPN Payable 1,500,000 - (1,500,000) -
2-1500 PPN Outcome - - - -
2-1600 PPN Income - - - -
2-2100 Bank Permata Loan 301,000,000 - - 16,000,000
3-1100 Raka Capital 366,500,000 - (366,500,000) -
3-1200 Raka, Drawing 25,400,000 - (25,400,000) -
4-1100 Sales 703,300,000 - (703,300,000) -
4-1200 Sales Return 8,800,000 - (8,800,000) -
5-1100 Cost of goods Sold 314,100,000 - (314,100,000) -
5-1200 Freight Paid - - - -
6-1000 Advertising Expenses 4,200,000 - (4,200,000) -
6-1100 Telephone & Electricity expenses 8,700,000 - (8,700,000) -
6-1200 Store Supplies Expenses 4,750,000 - (4,750,000) -
6-1300 Bad Debt Expense 15,100,000 - (15,100,000) -
6-1400 Depreciation Expense 16,500,000 - (16,500,000) - -
6-1500 Insurance Expense 14,300,000 - (14,300,000) -
6-1600 Rent Expense 23,300,000 - (23,300,000) -
6-1700 Wages & Salaries 36,300,000 - (36,300,000) -
6-1800 Other Operating Expense 9,300,000 - (9,300,000) -
8-1100 Interest Revenue 6,100,000 - (6,100,000) -
9-1100 Interest Expense 9,480,000 - (9,480,000) -
9-1200 Bank Service Charge 6,600,000 - (6,600,000) -
9-1300 Income Tax Expense - - - -
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021

Sales
Sales Return
Total Revenue
Cost of goods Sold
Freight Paid
Total Cost of Good Sold
Gross Profit
Advertising Expenses
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 Profit

Other Revenues and Gains

Interest Revenue
Total Other Revenues and Gains

Other Expenses and Loss

Interest Expense
Bank Service Charge
Total Other Expenses and Loss

Laba Bersih sebelum Pajak

Income Tax Expense
Laba bersih setelah Pajak
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
Raka Capital per 1 Desember 2021

Laba Bersih Setelah Pajak

Prive Raka
Penambahan Ekuitas
Raka Capital per 1 Desember 2021
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory Total Payable
Store Supplies
Prepaid Insurance Bank Permata Loan
Prepaid Rent Total Liability
Prepaid Tax
Total Current Assets Raka Capital
Equipment at Cost Raka, Drawing
Equipment Accum Dep Total Equaty
Total Fixed Assets

Total Assets Total Pasiva

 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas Aktivitas Operasi :
Penerimaan
1. Penerimaan Piutang Dagang ( Account receivable)
2. Penerimaan Piutang yang dihapuskan (Allowance for...)
3. Penjualan Tunai

Pengeluaran
1. Hutang dagang ( acount payable)
2. Hutang Biaya ( Expense Payable)
3. Pembayaran setoran pajak (PPn Payable)

Arus Kas Bersih dari Aktivitas Operasi :

Arus Kas dari Aktivitas Investasi :
Penerimaan

Pengeluaran

Arus Kas dari Aktivitas Pembiayaan :

Penerimaan
1. Penerimaan Pendapatan Bunga(interest Revenue)

Pengeluaran
1. Angsuran Bank (bank loans)
2. Beban Bunga (interst expense)
3. Beban Bank ( Bank Charge)
Arus Kas Bersih dari Aktivitas Pembiayaan :
Penambahan Kas Bersih
Saldo kas, 1 Desember 2021
Saldo kas, 31 Desember 2021
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT CREDIT

2022
DES 31 Sales
Interest Revenue
Income Summary

31 Income Summary
Sales Return
Cost of goods Sold
Freight Paid
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Expense
Bank Service Charge
Income Tax Expense

31 Income Summary
Raka Capital

31 Raka Capital
Prive Raka

TOTAL
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

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
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital

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