UD BUANA

Cash Payment Journal

December 2022 (In Rp )

Debit
Other
Date Account Debited Document Number Account Payable
Acc No.
2-1300
1 21200
6 PT Margonda BKK12-2 Rp 28,600,000
9 PT Sahabat Jaya Rp 23,100,000
15 21300
23 Fa Makmur BKK12-6 Rp 17,600,000
30 22100
91100

Rp 69,300,000
Amount Rp
 UD BUANA
Cash Payment Journal
December 2022 (In Rp )

Debit Kredit
Other
Account Tittle Amount Cash In Bank PPN Income
1-1100 6-1300
Expense Payable Rp 2,500,000 Rp 2,500,000
Rp 28,600,000
Rp 23,100,000
Income Tax Payable Rp 1,500,000 Rp 1,500,000
Rp 17,600,000
Bank Permata Loan Rp 16,000,000 Rp 19,000,000
Interest Expense Rp 3,000,000

Rp 23,000,000 Rp 92,300,000
92,300,000 Rp 92,300,000
 UD BUANA
Cash Receip Journal
December 2022 (In Rp )

Debit
Date Doc No. Account Credited Other
Cash In Bank
Acc No.
1-1100
3 BKM12-1 JB Elex Rp 34,100,000
12 BKM12-3 Digital Elex Rp 231,000,000
13 KN01 Rp 266,200,000 51100

14 BKM12-4 Digital Elex Rp 28,600,000

20 BKM12-5 Panen Elex Rp 7,200,000
25 BKM12-6 Maju Elex Rp 19,800,000

Rp 586,900,000
Amount Rp
UD BUANA
Receip Journal
ber 2022 (In Rp )

Debit Kredit
Other Other
Account Receivable
Account Tittle Amount Acc No. Account Tittle
1-1300
Rp 34,100,000
Rp 231,000,000
Cost of Good Sold 41100 Sales
21500 PPN Outcome
11500 Merchandise Inventory
Rp 28,600,000
11400 Allowance for Doubtful Debt
Rp 19,800,000

Rp 313,500,000
586,900,000 Rp 586,900,0
Other
Amount

Rp 242,000,000
Rp 24,200,000

Rp 7,200,000

Rp 273,400,000
586,900,000
 UD BUANA
Purchase Journal
December 2022 (In Rp )

Debit
Date Doc No. Vendor's Merchandise Inventory
1-1500

10 F05 PT Margonda Rp 301,000,000

22 A17 PT Sahabat Jaya Rp 399,600,000
29 G11 Fa Makmur Rp 333,200,000

Rp 1,033,800,000
Amount Rp
 UD BUANA
Purchase Journal
December 2022 (In Rp )

Debit Kredit
PPN Income Freigh Paid Account Payable
2-1600 5-1200 2-1100

Rp 30,100,000 Rp 331,100,000
Rp 39,960,000 Rp 439,560,000
Rp 33,320,000 Rp 366,520,000

Rp 103,380,000 Rp 1,137,180,000
1,137,180,000 Rp 1,137,180,000
 UD BUANA
Sales Journal
December 2022 (In Rp )

Debit
Date Doc No. Customer's Account Receivable Cost of Good Sold
6 F12-1 Digital Elex Rp 286,000,000 Rp 231,500,000
18 F12-2 JB Elex Rp 188,100,000 Rp 146,000,000
27 F12-3 Maju Elex Rp 467,500,000 Rp 366,651,790

Rp 941,600,000 Rp 744,151,790
Rp 1,685,751,790
 UD BUANA
Sales Journal
December 2022 (In Rp )

Kredit
Merchandise Inventory Sales PPN Outcome
Rp 231,500,000 Rp 260,000,000 Rp 26,000,000
Rp 146,000,000 Rp 171,000,000 Rp 17,100,000
Rp 366,651,790 Rp 425,000,000 Rp 42,500,000

Rp 744,151,790 Rp 856,000,000 Rp 85,600,000

Rp 1,685,751,790
 UD BUANA
Petty Cash
December 2022 (In Rp )

Debit
Date VKK Number Description
Account Name
2 V12-1 Pembuatan brosur perusahaan Advertising Expense
4 V12-2 Membayar rekening bulan november Expense Payable
9 V12-3 Pembelian Perlengkapan toko Store Supplies
25 V12-4 Perbaikan atap toko Other operating Expense

Amount
UD BUANA
Petty Cash
mber 2022 (In Rp )

Debit Kredit
ACC Number Amount Petty Cash
61000 Rp 675,000 Rp 675,000
21200 Rp 975,000 Rp 975,000
11600 Rp 900,000 Rp 900,000
ting Expense Rp 500,000 Rp 500,000

Rp 3,050,000 Rp 3,050,000
UD BUANA
Memorial Journal
Decenber 2022 (In Rp)

Date Doc No. Account Name and Description ACC No.

7 NK12-1 Sales Return

PPN Outcome
Account Receivable
Merchandise Inventory
Cost of Good Sold
(Retur Penjualan
11 NK-1 Account Payable
Merchandise Inventory
PPN Income
(Retur pembelian PT Margonda)

Amount
 Debit Kredit

Rp 50,000,000
Rp 5,000,000
Rp 55,000,000
Rp 44,500,000
Rp 44,500,000

Rp 45,100,000
Rp 41,000,000
Rp 4,100,000

Rp 144,600,000 Rp 144,600,000
 UD BUANA
INVENTORY CARD

Item : HP Pavilion
In
Date Doc No. Description
Unit Price Amount
1 Opening Balance
6 F12-1 Penjualan
7 NK12-1 Retur Penjualan
10 F05 Pembelian 11 Rp 16,000,000 Rp 176,000,000
11 NK-1 Retur Pembelian -1 Rp 16,000,000 Rp 16,000,000
13 KN01 Penjualan
18 F12-2 Penjualan
22 A17 Pembelian 13 Rp 16,200,000 Rp 210,600,000
27 F12-3 Penjualan
29 G11 Pembelian 12 Rp 16,400,000 Rp 196,800,000
 UD BUANA
INVENTORY CARD

Out Balance
Unit Price Amount Unit Price Amount
20 Rp 16,000,000 Rp 320,000,000
9 Rp 16,000,000 Rp 144,000,000 11 Rp 16,000,000 Rp 176,000,000
-2 Rp 16,000,000 Rp 32,000,000 13 Rp 16,000,000 Rp 208,000,000
24 Rp 16,000,000 Rp 384,000,000
23 Rp 16,000,000 Rp 368,000,000
7 Rp 16,000,000 Rp 112,000,000 16 Rp 16,000,000 Rp 256,000,000
6 Rp 16,000,000 Rp 96,000,000 10 Rp 16,000,000 Rp 160,000,000
23 Rp 16,113,043 Rp 370,599,989
15 Rp 16,062,500 Rp 240,937,500 8 Rp 16,113,043 Rp 128,904,344
20 Rp 16,285,217 Rp 325,704,340
 UD BUAN
INVENTORY C

Item : Dell Inspiron

In
Date Doc No. Description
Unit Price
1 Opening Balance
6 F12-1 Penjualan
7 NK12-1 Retur Penjualan
10 F05 Pembelian 10 Rp 12,500,000
11 NK-1 Retur Pembelian -2 Rp 12,500,000
13 KN01 Penjualan
18 F12-2 Penjualan
22 A17 Pembelian 15 Rp 12,600,000
27 F12-3 Penjualan
29 G11 Pembelian 11 Rp 12,400,000
 UD BUANA
INVENTORY CARD

In Out Balance
Amount Unit Price Amount Unit Price
16 Rp 12,500,000
7 Rp 12,500,000 Rp 87,500,000 9 Rp 12,500,000
-1 Rp 12,500,000 Rp 12,500,000 10 Rp 12,500,000
Rp 125,000,000 20 Rp 12,500,000
Rp 25,000,000 18 Rp 12,500,000
8 Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000
4 Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000
Rp 189,000,000 21 Rp 12,571,429
10 Rp 12,571,429 Rp 125,714,290 11 Rp 12,571,429
Rp 136,400,000 22 Rp 12,484,487
Balance
Amount
Rp 200,000,000
Rp 112,500,000
Rp 125,000,000
Rp 250,000,000
Rp 225,000,000
Rp 125,000,000
Rp 75,000,000
Rp 264,000,009
Rp 138,285,719
Rp 274,658,714
 UD BUANA
ACCOUNT RECEIVABLE SUBSDIARY
Decembre 2022 (IN Rp)

Customer Name
CUSTOMER ACCOUNT
JB ELEX

DATE DESCRIPTION REF DEBIT KREDIT

1 Opening Balance
3 CRJ-1 Rp 34,100,000
18 SJ-1 Rp 188,100,000

Customer Name
CUSTOMER ACCOUNT
DIGITAL ELEX

DATE DESCRIPTION REF DEBIT KREDIT

1 Opening Balance
6 SJ-1 Rp 286,000,000
7 MJ-1 Rp 55,000,000
12 CRJ-1 Rp 231,000,000
14 CRJ-1 Rp 28,600,000

Customer Name
CUSTOMER ACCOUNT
MAJU ELEX

DATE DESCRIPTION REF DEBIT KREDIT

1 Opening Balance
25 Rp 19,800,000
27 Rp 467,500,000
Customer Name
CUSTOMER ACCOUNT
PANEN ELEX

DATE DESCRIPTION REF DEBIT KREDIT

1 Opening Balance
RY

BALANCE
DEBIT KREDIT
Rp 34,100,000
Rp -
Rp 188,100,000

BALANCE
DEBIT KREDIT
Rp 28,600,000
Rp 314,600,000
Rp 259,600,000
Rp 28,600,000
Rp -

BALANCE
DEBIT KREDIT
Rp 19,800,000
Rp -
Rp 467,500,000
 BALANCE
DEBIT KREDIT
Rp 3,300,000
 UD BUANA
ACCOUNT RECEIVABLE SUBSDIARY
Decembre 2022 (IN Rp)

VENDOR'NAME
VENDOR'S ACCOUNT
PT SAHABAT

DATE DESCRIPTION REF DEBIT

1 Opening Balance
9 CPJ-1 Rp 23,100,000
22 PJ-1

VENDOR'NAME
VENDOR'S ACCOUNT
FA MAKMUR

DATE DESCRIPTION REF DEBIT

1 Opening Balance
23 CPJ-1 Rp 17,600,000
29 PJ-1

VENDOR'NAME
VENDOR'S ACCOUNT
PT MARGONDA

DATE DESCRIPTION REF DEBIT

1 Opening Balance
6 CPJ-1 Rp 28,600,000
10 PJ-1
11 MJ-1 Rp 45,100,000
18 CPJ-1 Rp 286,000,000
 UD BUANA
RECEIVABLE SUBSDIARY
mbre 2022 (IN Rp)

DOR'S ACCOUNT

BALANCE
KREDIT
DEBIT KREDIT
Rp 23,100,000
Rp -
Rp 439,560,000 Rp 439,560,000

DOR'S ACCOUNT

BALANCE
KREDIT
DEBIT KREDIT
Rp 17,600,000
Rp -
Rp 366,520,000 Rp 366,520,000

DOR'S ACCOUNT

BALANCE
KREDIT
DEBIT KREDIT
Rp 28,600,000
Rp -
Rp 331,100,000 Rp 331,100,000
Rp 286,000,000
Rp -