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Proyek Akuntansi
Proyek Akuntansi
NERACA SALDO
PER 1 DECEMBER 2021
2016 (BKK-03)
CASH RECEIPT JOURNAL
UD ABADI JAYA
(IN RUPIAH)
DEBIT CREDIT
DATE INVOICE DESCRIPTION REFF SERBA-SERBI SERBA-
NO KAS DI BANK
ACC NAME ACC NO AMOUNT PIUTANG DAGANG ACC NAME
2016 2 K-01 Modal Ikhsan Rp 260,000,000.00 Modal Ikhsan
Desember 10 K-02 penjualan tunai Rp 6,960,000.00 Penjualan
28 K-03 Toko Lancar Rp 7,300,000.00 Rp 7,300,000.00
Rp 266,960,000.00
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
101 Rp 274,260,000.00 102 Rp 7,300,000.00
301 Rp 260,000,000.00
401 Rp 6,960,000.00
Total Rp 274,260,000.00 Total Rp 274,260,000.00
CASH PAYMENT JOURNAL
UD ABADI JAYA
(IN RUPIAH)
DEBIT
INVOICE NO
DATE NO DESCRIPTION CEK REFF UTANG DAGANG SERBA-SERBI
ACC NAME ACC NO AMOUNT
2016 4 BKK-01 Sewa dibayar di muka Beban Sewa 608 Rp 50,000,000.00
esember 14 BKK-02 PT Ahmad Persediaan brg dgng 103 Rp 25,000,000.00
17 BKK-03 PT Indah Rp 30,000,000.00
24 BKK-04 Membayar Iklan Beban Iklan 607 Rp 750,000.00
30 BKK-05 membayar gaji pegawai Beban gaji bag penjualan 601 Rp 5,200,000.00
CREDIT
PAJAK
POT. PEMBELIAN PENGHAS KAS DI BANK
ILAN
Rp 50,000,000.00
Rp 25,000,000.00
Rp 600,000.00 Rp 29,400,000.00
Rp 750,000.00
Rp 5,200,000.00
Rp 600,000.00 Rp 110,350,000.00
{503} {101}
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
103 Rp 25,000,000.00 101 Rp 110,350,000.00
201 Rp 30,000,000.00 503 Rp 600,000.00
601 Rp 5,200,000.00
607 Rp 750,000.00
608 Rp 50,000,000.00
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
103 Rp 30,000,000.00 201
AMOUNT
Rp 30,000,000.00
Rp 30,000,000.00
SALES JOURNAL
UD ABADI JAYA
(IN RUPIAH)
DEBIT CREDIT
INVOICE
DATE NO DESCRIPTION REFF FREIGHT
PIUTANG DAGANG PENJUALAN PPN KELUARAN
COLLECTED
2016 21 F-07 Toko Lancar Rp 7,300,000.00 Rp 7,300,000.00
Desember
RECAPITULATION
DEBIT
ACC NO AMOUNT
102 Rp 7,300,000.00
Total Rp 7,300,000.00
RECAPITULATION
CREDIT
ACC NO AMOUNT
401 Rp 7,300,000.00
Total Rp 7,300,000.00
GENERAL JOURNAL
UD ABADI JAYA
(IN RUPIAH)
RECAPITULATION
DEBIT
ACC NO AMOUNT
104 Rp 35,000,000.00
105 Rp 15,000,000.00
600 Rp 7,000,000.00
Total Rp 57,000,000.00
RECAPITULATION
CREDIT
ACC NO AMOUNT
103 Rp 7,000,000.00
301 Rp 50,000,000.00
Total Rp 57,000,000.00
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
ACC NAME K
: as ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 321,000,000
Des 31 Jurnal Penerimaan Kas JKM-01 Rp 274,260,000 Rp 595,260,000
31 Jurnal Pengeluaran Kas JKK-01 Rp 110,350,000 Rp 484,910,000
ACC NAME P
: iutang Dagang ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 295,000,000
Des 31 Jurnal Penjualan JP-01 Rp 7,300,000 Rp 302,300,000
31 Jurnal Penerimaan Kas JKM-01 Rp 7,300,000 Rp 295,000,000
ACC NAME P
: ersediaan Barang Dagangan ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 480,000,000
Des 31 Jurnal Pembelian JB-01 Rp 30,000,000 Rp 510,000,000
31 Jurnal Pengeluaran Kas JKK-01 Rp 25,000,000 Rp 535,000,000
31 Jurnal Umum JU-01 Rp 7,000,000 Rp 528,000,000
ACC NAME P
: erlengkapan Toko ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 75,000,000
Des 31 Jurnal Umum JU-01 Rp 35,000,000 Rp 110,000,000
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
Des
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
102
BALANCE
CREDIT
103
BALANCE
CREDIT
104
BALANCE
CREDIT
105
BALANCE
CREDIT
106
BALANCE
CREDIT
121
BALANCE
CREDIT
122
BALANCE
CREDIT
Rp 45,000,000
123
BALANCE
CREDIT
124
BALANCE
CREDIT
Rp 90,000,000
201
BALANCE
CREDIT
Rp 396,500,000
Rp 30,000,000
Rp 396,500,000
301
BALANCE
CREDIT
Rp 1,605,000,000
Rp 260,000,000
Rp 1,915,000,000
302
BALANCE
CREDIT
401
BALANCE
CREDIT
Rp 2,968,000,000
Rp 2,975,300,000
Rp 2,982,260,000
402
BALANCE
CREDIT
501
BALANCE
CREDIT
502
BALANCE
CREDIT
Rp 10,800,000
503
CREDIT
Rp 7,500,000
Rp 8,100,000
600
BALANCE
CREDIT
601
BALANCE
CREDIT
602
BALANCE
CREDIT
603
BALANCE
CREDIT
604
BALANCE
CREDIT
605
BALANCE
CREDIT
606
BALANCE
CREDIT
607
BALANCE
CREDIT
608
BALANCE
CREDIT
UD ABADI JAYA
NERACA SALDO
PER 31 DECEMBER 2021
RECAPITULATION
DEBIT C
ACC NO AMOUNT ACC NO
101 Rp 600,000 103
103 Rp 620,000,000 104
106 Rp 12,500,000 105
502 Rp 8,100,000 121
503 Rp 10,800,000 202
600 Rp 2,680,000,000 403
601 Rp 10,200,000 501
602 Rp 8,800,000 600
603 Rp 35,000,000 605
604 Rp 30,000,000
606 Rp 24,750,000
607 Rp 20,250,000
608 Rp 250,000
Total Rp 3,509,250,000 Total
PENYESUAIAN
ABADI JAYA
N RUPIAH)
CREDIT
Rp 850,000.00
Rp 528,000,000.00
Rp 2,200,000,000.00
Rp 638,900,000.00
Rp 35,000,000.00
Rp 30,000,000.00
Rp 45,000,000.00
Rp 19,000,000.00
Rp 12,500,000.00
Rp 3,509,250,000.00
RECAPITULATION
CREDIT
AMOUNT
Rp 528,000,000
Rp 35,000,000
Rp 30,000,000
Rp 45,000,000
Rp 19,000,000
Rp 850,000
Rp 2,200,000,000
Rp 638,900,000
Rp 12,500,000
Rp 3,509,250,000
ACCOUNT NERACA SALDO
DESCRIPTION
NUMBER DEBIT
101 Kas Rp 484,910,000
102 Piutang Dagang Rp 295,000,000
103 Persediaan Barang Dagangan Rp 528,000,000
104 Perlengkapan Toko Rp 110,000,000
105 Perlengkapan Kantor Rp 55,000,000
106 Asuransi dibayar dimuka Rp 9,000,000
121 Peralatan Rp 300,000,000
122 Akm Penyusutan Peralatan
123 Tanah dan Gedung Rp 1,250,000,000
124 Akm Penyusutan Gedung
201 Utang Dagang
301 Modal Ikhsan
302 Prive Ikhsan Rp 12,300,000
401 Penjualan
402 Retur dan Potongan Penjualan Rp 26,500,000
501 Pembelian Rp 2,200,000,000
502 Retur Pembelian
503 Potongan Pembelian
600 Harga Pokok Penjualan Rp 7,000,000
601 Beban Gaji Bag Penjualan Rp 42,700,000
602 Beban Gaji Bag Kantor Rp 27,800,000
603 Beban Iklan Rp 11,750,000
604 Beban Sewa Rp 50,000,000
605 Beban Asuransi Rp 30,000,000
606 Beban Umum Serba-Serbi Rp 4,000,000
607 Beban Administrasi Bank Rp 2,500,000
608 Pajak Pendapatan Rp 1,200,000
Total Rp 5,447,660,000
403 Pendapatan bunga
609 Beban perlengkapan toko
610 Beban Perlengkapan kantor
611 Beban penyusutan peralatan toko
612 Beban penyusutan peralatan kantor
202 Utang gaji
Total
Net Profit After Tax
PD ABADI JAYA
NERACA LAJUR
PER 31 DECEMBER 2021
Rp 620,000,000 Rp 528,000,000
Rp 35,000,000
Rp 30,000,000
Rp 12,500,000
Rp 45,000,000 Rp 45,000,000
Rp 90,000,000
Rp 396,500,000
Rp 1,915,000,000
Rp 2,982,260,000
Rp 2,200,000,000
Rp 10,800,000 Rp 10,800,000
Rp 8,100,000 Rp 8,100,000
Rp 2,728,000,000 Rp 638,900,000
Rp 10,200,000
Rp 8,800,000
Rp 12,500,000
Rp 250,000
Rp 5,447,660,000
Rp 850,000
Rp 35,000,000
Rp 30,000,000
Rp 24,750,000
Rp 20,250,000
Rp 19,000,000
Rp 3,509,250,000 Rp 3,509,250,000
PD ABADI JAYA
NERACA LAJUR
ER 31 DECEMBER 2021
Rp 850,000
Rp 35,000,000 Rp 35,000,000
Rp 30,000,000 Rp 30,000,000
Rp 24,750,000 Rp 24,750,000
Rp 20,250,000 Rp 20,250,000
Rp 19,000,000
Rp 5,493,610,000 Rp 5,493,610,000 Rp 2,409,300,000
Rp 573,810,000.00
Rp 2,983,110,000.00
LAP L/R NERACA
CREDIT DEBIT CREDIT
Rp 485,510,000
Rp 295,000,000
Rp 620,000,000
Rp 75,000,000
Rp 25,000,000
Rp 21,500,000
Rp 300,000,000
Rp 90,000,000
Rp 1,250,000,000
Rp 90,000,000
Rp 396,500,000
Rp 1,915,000,000
Rp 12,300,000
Rp 2,982,260,000
Rp -
Rp -
Rp 850,000
Rp 19,000,000
Rp 2,983,110,000 Rp 3,084,310,000 Rp 2,510,500,000
Rp 573,810,000.00
Rp 2,983,110,000.00 Rp 3,084,310,000.00 Rp 3,084,310,000.00
UD ABADI JAYA
LAPORAN LABA RUGI
For the Year Ended December, 31 2021
Penjualan
Retur dan Potongan Penjualan
Penjualan Bersih
Harga Pokok Penjualan :
Rp 528,000,000
Rp 2,181,100,000
Rp 2,709,100,000
Rp 620,000,000
(+)
Rp 131,400,000
(+)
Rp 161,100,000
UD ABADI JAYA
LAPORAN PERUBAHAN EKUITAS
For the Year Ended December, 31 2021
Rp 1,915,000,000.00
Rp 561,510,000.00 (+)
Rp 2,476,510,000.00
UD ABADI JAYA
LAPORAN POSISI KEUANGAN
NERACA PER 31 DESEMBER 2021
AKTIVA PASIVA
Aktiva Lancar Utang Jangka Pendek
Aktiva Tetap
Peralatan Rp 300,000,000
Akumulasi Peny.Peralatan -Rp 90,000,000
Tanah dan Gedung Rp 1,250,000,000
Akumulasi Peny. Gedung -Rp 90,000,000
Jumlah Aset Tetap Rp 1,370,000,000