UD.

BORNEO MEGABYTES
TRIAL BALANCE, December 1, 2021

Kode Nama Akun Debet Kredit

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
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 16,500,000
2-1100 Accounts Payable Rp 69,300,000
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 Bambang Capital Rp 366,500,000
3-1200 Bambang, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
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 1,279,900,000 Rp 1,279,900,000
 UD. BORNEO MEGABYTES
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE
NO VAT-IN FREIGHT IN ACCOUNT PAYABLE
INVENTORY

2021 10 F05 CV. Berdikari NET Rp 301,000,000 Rp 30,100,000 Rp 331,100,000

DEC 22 A17 CV. Wahana NET Rp 399,600,000 Rp 39,960,000 Rp 439,560,000
29 G11 CV. Celebes NET Rp 333,200,000 Rp 33,320,000 Rp 366,520,000

TOTAL……………. Rp 1,033,800,000 Rp 103,380,000 Rp 1,137,180,000

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. BORNEO MEGABYTES
SALES JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2021 6 F12-1 Mega COMP Rp 286,000,000 Rp 260,000,000 Rp 26,000,000

DEC 18 F12-2 Data COMP Rp 188,100,000 Rp 171,000,000 Rp 17,100,000
27 F12-3 Prisma COMP Rp 467,500,000 Rp 425,000,000 Rp 42,500,000

TOTAL …………… Rp 941,600,000 Rp 856,000,000 Rp 85,600,000

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 4-1100 856,000,000
2-1500 85,600,000

TOTAL 941,600,000 TOTAL 941,600,000

 UD. BORNEO MEGABYTES
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit
Ref
2021 6 121 Cost of Goods Sold 5-1100 Rp 231,500,000
DEC Merchandise Inventory 1-1500
7 NK12-1 Sales Retur 4-1200 Rp 50,000,000
PPN Outcome 2-1500 Rp 5,000,000
Account Receivable 1-1300
Merchandise Inventory 1-1500 Rp 44,500,000
Cost of Goods Sold 5-1100
11 NK-1 Account Payable 2-1100 Rp 45,100,000
Merchandise Inventory 1-1500
PPN Income 2-1600
13 KN01 Cost of Goods Sold 5-1100 Rp 212,000,000
Merchandise Inventory 1-1500
18 F12-2 Cost of Goods Sold 5-1100 Rp 146,000,000
Merchandise Inventory 1-1500
27 F12-3 Cost of Goods Sold 5-1100 Rp 367,409,938
Merchandise Inventory 1-1500

TOTAL ……………………. Rp 1,101,509,938

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
5-1100 956,909,938 1-1500
4-1200 50,000,000 1-1300
2-1500 5,000,000 5-1100
1-1500 44,500,000 2-1600
2-1100 45,100,000

TOTAL 1,101,509,938 TOTAL

D. BORNEO MEGABYTES
GENERAL JOURNAL
DECEMBER 2021
Page 01

Credit

Rp 231,500,000

Rp 55,000,000

Rp 44,500,000

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

Rp 212,000,000

Rp 146,000,000

Rp 367,409,938

Rp 1,101,509,938

RECAPITULATION
KREDIT
TOTAL
997,909,938
55,000,000
44,500,000
4,100,000

1,101,509,938
 UD. BORNEO MEGABYTES
CASH RECEIPT JOURNAL
DECEMBER, 2021
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2021 3 BKM12-1 Data COMP Rp 34,100,000 Rp 34,100,000

DEC 12 BKM12-3 Mega COMP Rp 180,400,000 Rp 180,400,000
13 KN01 Penjualan Tunai Rp 266,200,000 Sales of Merchandise 4-1100 Rp 242,000,000
PPN Outcome 2-1500 Rp 24,200,000
14 BKM12-4 Mega COMP Rp 28,600,000 Rp 28,600,000
20 BKM12-5 Digital COMP Rp 7,200,000 Allowance for Doubtfull Debt 1-1400 Rp 7,200,000
25 BKM12-6 Prisma COMP Rp 19,800,000 Rp 19,800,000

TOTAL ………………… 536,300,000 262,900,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 536,300,000 1-1300 262,900,000
4-1100 242,000,000
2-1500 24,200,000
1-1400 7,200,000

TOTAL 536,300,000 TOTAL 536,300,000

 UD. BORNEO MEGABYTES
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 1 BKK12-1 Pembayaran Gaji Karyawan Expense Payable 2-1200 Rp 2,500,000 Rp 2,500,000
DEC 6 BKK12-2 CV. Berdikari NET Rp 28,600,000 Rp 28,600,000
9 BKK12-3 CV. Wahana NET Rp 23,100,000 Rp 23,100,000
15 BKK12-4 Pembayaran PPN PPN Payable 2-1400 Rp 1,500,000 Rp 1,500,000
18 BKK12-5 CV. Berdikari NET Rp 286,000,000 Rp 286,000,000
23 BKK12-6 CV. Celebes NET Rp 17,600,000 Rp 17,600,000
30 BKK12-7 Pembayaran Utang Bank Bank Loan 2-2100 Rp 16,000,000 Rp 19,000,000
Interest Expense 9-1100 Rp 3,000,000

TOTAL ………………… 355,300,000 378,300,000

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 Rp 355,300,000 1-1100 Rp 378,300,000
2-1200 Rp 2,500,000
2-1400 Rp 1,500,000
2-2100 Rp 16,000,000
9-1100 Rp 3,000,000

TOTAL Rp 378,300,000 TOTAL Rp 378,300,000

 UD. BORNEO MEGABYTES
PETTY CASH
DECEMBER, 2021
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2021 2 V12-1 Pembayaran Iklan Advertising Expense 6-1000 Rp 675,000 Rp 675,000
DEC 4 V12-2 Pembayaran Listrik & Telpon Expense Payable 2-1200 Rp 975,000 Rp 975,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1600 Rp 900,000 Rp 900,000
26 V12-4 Perbaikan Atap Toko Other Operating Expense 6-1800 Rp 500,000 Rp 500,000

TOTAL ……………………………. Rp 3,050,000 Rp 3,050,000

ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 Rp 675,000 1-1200 Rp 3,050,000
2-1200 Rp 975,000
1-1600 Rp 900,000
6-1800 Rp 500,000

TOTAL Rp 3,050,000 TOTAL Rp 3,050,000

 UD. BORNEO MEGABYTES
INVENTORY CARD
DECEMBER, 2021
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE

EVIDENC IN OUT BALANCE

DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE

2021 1 Balance 20 16,000,000

DEC 6 121 Penjualan 9 16,000,000 144,000,000 11 16,000,000
7 NK12-1 Retur Penjualan -2 16,000,000 -32,000,000 13 16,000,000
10 F05 Pembelian 11 16,000,000 176,000,000 24 16,000,000
11 NK-1 Retur Pembelian -1 16,000,000 -16,000,000 23 16,000,000
13 KN01 Penjualan Tunai 7 16,000,000 112,000,000 16 16,000,000
18 F12-2 Penjualan 6 16,000,000 96,000,000 10 16,000,000
22 A17 Pembelian 13 16200000 210600000 23 16,113,043
27 F12-3 Penjualan 15 16,113,043 241,695,652 8 16,113,044
29 G11 Pembelian 12 16,400,000 196,800,000 20 16,285,217
 UD. BORNEO MEGABYTES
INVENTORY CARD
DECEMBER, 2021
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDENC IN OUT BALANCE
DATE E NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
2021 1 Balance 16 12,500,000

DEC 6 121 Penjualan 7 12,500,000 87,500,000 9 12,500,000

7 NK12-1 Retur Penjualan -1 12,500,000 -12,500,000 10 12,500,000

10 F05 Pembelian 10 12,500,000 125,000,000 20 12,500,000

11 NK-1 Retur Pembelian -2 12,500,000 -25,000,000 18 12,500,000

13 KN-01 Penjualan Tunai 8 12,500,000 100,000,000 10 12,500,000

18 F12-2 Penjualan 4 12,500,000 50,000,000 6 12,500,000

22 A17 Pembelian 15 12600000 189000000 21 12,571,429

27 F12-3 Penjualan 10 12,571,429 125,714,286 11 12,571,429

29 G11 Pembelian 11 12,400,000 136,400,000 22 12,485,714

ORNEO MEGABYTES
VENTORY CARD
ECEMBER, 2021

METODE : AVERAGE
BALANCE
TOTAL

320,000,000
176,000,000
208,000,000
384,000,000
368,000,000
256,000,000
160,000,000
370,600,000
128,904,348
325,704,348
ORNEO MEGABYTES
VENTORY CARD
ECEMBER, 2021

METODE : AVERAGE
BALANCE
TOTAL
200,000,000

112,500,000

125,000,000

250,000,000

225,000,000

125,000,000

75,000,000

264,000,000

138,285,714

274,685,714
 UD. BORNEO MEGABYTES
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Nama : DATA COMP Kode : C001

Balance
Date Description Ref Debit Credit
Debit

2021 1 Balance Rp 34,100,000

DEC 3 Cash Receive Journal Rp 34,100,000

18 Sales Journal Rp 188,100,000 Rp 188,100,000

Nama : MEGA COMP Kode : C002

Balance
Date Description Ref Debit Credit
Debit

2021 1 Balance Rp 28,600,000

DEC 6 Sales Journal Rp 286,000,000 Rp 314,600,000

7 General Journal Rp 55,000,000 Rp 259,600,000

12 Cash Receipt Journal Rp 180,400,000 Rp 79,200,000

14 Cash Receipt Journal Rp 28,600,000 Rp 50,600,000

Nama : PRISMA COMP Kode : C003

Balance
Date Description Ref Debit Credit
Debit

2021 1 Balance Rp 19,800,000

DEC 25 Cash Receipt Journal Rp 19,800,000

27 Sales Journal Rp 467,500,000 Rp 467,500,000

ORNEO MEGABYTES
DGER-ACCOUNT RECEIVABLE
DECEMBER, 2021
(In Rupiah)

Balance

Credit

Balance

Credit

Balance

Credit
 UD. BORNEO MEGABYTES
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Nama : CV. WAHANA NET Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2021 1 Balance

DEC 9 Cash Payment Journal Rp 23,100,000

22 Purchase Journal Rp 439,560,000

Nama : CV. CELEBES NET Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2021 1 Balance

DEC 23 Cash Payment Journal Rp 17,600,000

29 Purchase Journal Rp 366,520,000

D. BORNEO MEGABYTES
RY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2021
(In Rupiah)

Balance
Credit
Rp 23,100,000

Rp 439,560,000

Balance
Credit
Rp 17,600,000

Rp 366,520,000
 UD. BORNEO MEGABYTES
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO CUSTOMER BALANCE

1 DATA COMP Rp 188,100,000

2 MEGA COMP Rp 50,600,000
3 PRISMA COMP Rp 467,500,000
4 DIGITAL COMP Rp 3,300,000
Total ……………… Rp 709,500,000

UD. BORNEO MEGABYTES

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

NO SUPPLIER BALANCE

1 CV. WAHANA NET Rp 439,560,000

2 CV. CELEBES NET Rp 366,520,000
3 CV. BERDIKARI NET Rp -
Total ……………… Rp 806,080,000

UD. BORNEO MEGABYTES

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

KODE PRODUCT BALANCE

1 HP Pavilion 14 Rp 325,704,348
2 DELL Inspiron 15 Rp 274,685,714
Total ……………… Rp 600,390,062
 UD. BORNEO MEGABYTES
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 42,770,000 TOTAL

31 CASH RECEIPT JOURNAL Rp 536,300,000 Rp 579,070,000
31 CASH PAYMENT JOURNAL Rp 378,300,000 Rp 200,770,000
31 ADJUSTMENT JOURNAL Rp 5,070,000 Rp 205,840,000

ACC. NO

2-1500

TOTAL
NAMA : Petty Cash No.: 1-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,800,000
31 PETTY CASH Rp 3,050,000 Rp 6,750,000 ACC. NO

2-1100

TOTAL

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

Des 1 Balance Rp 85,800,000 ACC. NO

31 SALES JOURNAL Rp 941,600,000 Rp 1,027,400,000
31 CASH RECEIPT JOURNAL Rp 262,900,000 Rp 764,500,000 4-1100
31 GENERAL JOURNAL Rp 55,000,000 Rp 709,500,000 2-1500
1-1400

TOTAL
NAMA : Allowance for Doubtful Debt No.: 1-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 CASH RECEIPT JOURNAL Rp 7,200,000 Rp 19,000,000
31 ADJUSTMENT JOURNAL Rp 16,475,000 Rp 35,475,000
 UD. BORNEO MEGABYTES
BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 520,000,000
31 PURCHASE JOURNAL Rp 1,033,800,000 Rp 1,553,800,000
31 GENERAL JOURNAL Rp 44,500,000 Rp 1,598,300,000
31 SALES JOURNAL Rp 997,909,938 Rp 600,390,062

TOTAL

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,800,000
31 PETTY CASH Rp 900,000 Rp 10,700,000
31 ADJUSTMENT JOURNAL Rp 5,850,000 Rp 4,850,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000
31 ADJUSTMENT JOURNAL Rp 1,250,000 Rp 14,050,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 21,300,000
31 ADJUSTMENT JOURNAL Rp 2,500,000 Rp 18,800,000
 UD. BORNEO MEGABYTES
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Prepaid Tax No.: 1'1900
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,000,000
31 ADJUSTMENT JOURNAL Rp 7,756,500 Rp 7,243,500

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000
31 ADJUSTMENT JOURNAL Rp 1,250,000 Rp 17,750,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 PURCHASE JOURNAL Rp 1,137,180,000 Rp 1,206,480,000
31 CASH PAYMENT JOURNAL Rp 355,300,000 Rp 851,180,000
31 GENERAL JOURNAL Rp 45,100,000 Rp 806,080,000

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Expense Payable No.: 2-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
31 CASH PAYMENT JOURNAL Rp 2,500,000 Rp 1,400,000
31 PETTY CASH Rp 975,000 Rp 425,000
31 ADJUSTMENT JOURNAL Rp 3,500,000 Rp 3,925,000
31 ADJUSTMENT JOURNAL Rp 2,200,000 Rp 6,125,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 ADJUSTMENT JOURNAL Rp 7,756,500 Rp 7,756,500
31 ADJUSTMENT JOURNAL Rp 7,756,500 Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
31 CASH PAYMENT JOURNAL Rp 1,500,000 Rp -
31 ADJUSTMENT JOURNAL Rp 5,520,000 Rp 5,520,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 SALES JOURNAL Rp 85,600,000 Rp 85,600,000
31 CASH RECEIPT JOURNAL Rp 24,200,000 Rp 109,800,000
31 GENERAL JOURNAL Rp 5,000,000 Rp 104,800,000
31 ADJUSTMENT JOURNAL Rp 104,800,000 Rp -

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : PPN Income No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 PURCHASE JOURNAL Rp 103,380,000 Rp 103,380,000
31 GENERAL JOURNAL Rp 4,100,000 Rp 99,280,000
31 ADJUSTMENT JOURNAL Rp 99,280,000 Rp -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000
31 CASH PAYMENT JOURNAL Rp 16,000,000 Rp 285,000,000

NAMA : Bambang Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000
31 CLOSING JOURNAL Rp 25,400,000 Rp 341,100,000
31 CLOSING JOURNAL Rp 133,673,562 Rp 474,773,562

NAMA : Bambang, Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 25,400,000
31 CLOSING JOURNAL Rp 25,400,000 Rp -

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 SALES JOURNAL Rp 856,000,000 Rp 1,359,300,000
31 CASH RECEIPT JOURNAL Rp 242,000,000 Rp 1,601,300,000
31 CLOSING JOURNAL Rp 1,601,300,000 Rp -

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 GENERAL JOURNAL Rp 50,000,000 Rp 50,000,000
31 CLOSING JOURNAL Rp 50,000,000 Rp -
NAMA : Cost of Goods Sold No.: 5-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 314,100,000
31 GENERAL JOURNAL Rp 956,909,938 Rp 1,271,009,938
31 GENERAL JOURNAL Rp 44,500,000 Rp 1,226,509,938
31 CLOSING JOURNAL Rp 1,226,509,938 Rp -

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 8,800,000
31 CLOSING JOURNAL Rp 8,800,000 Rp -

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Advertising Expenses No.: 6-1000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 4,200,000
31 PETTY CASH Rp 675,000 Rp 4,875,000
31 CLOSING JOURNAL Rp 4,875,000 Rp -

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 8,700,000
31 ADJUSTMENT JOURNAL Rp 2,200,000 Rp 10,900,000
31 CLOSING JOURNAL Rp 10,900,000 Rp -

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 4,750,000
31 ADJUSTMENT JOURNAL Rp 5,850,000 Rp 10,600,000
31 CLOSING JOURNAL Rp 10,600,000 Rp -

NAMA : Bad Debt Expense No.: 6-1300

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,100,000
31 ADJUSTMENT JOURNAL Rp 16,475,000 Rp 31,575,000
31 CLOSING JOURNAL Rp 31,575,000 Rp -

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Depreciation Expense No.: 6-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000
31 ADJUSTMENT JOURNAL Rp 1,250,000 Rp 17,750,000
31 CLOSING JOURNAL Rp 17,750,000 Rp -

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 14,300,000
31 ADJUSTMENT JOURNAL Rp 1,250,000 Rp 15,550,000
31 CLOSING JOURNAL Rp 15,550,000 Rp -

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 23,300,000
31 ADJUSTMENT JOURNAL Rp 2,500,000 Rp 25,800,000
31 CLOSING JOURNAL Rp 25,800,000 Rp -

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 36,300,000
31 ADJUSTMENT JOURNAL Rp 3,500,000 Rp 39,800,000
31 CLOSING JOURNAL Rp 39,800,000 Rp -
 UD. BORNEO MEGABYTES
BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Other Operating Expense No.: 6-1800
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,300,000
31 PETTY CASH Rp 500,000 Rp 9,800,000
31 CLOSING JOURNAL Rp 9,800,000 Rp -

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000
31 ADJUSTMENT JOURNAL Rp 5,320,000 Rp 11,420,000
31 CLOSING JOURNAL Rp 11,420,000 Rp -

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,480,000
31 CASH PAYMENT JOURNAL Rp 3,000,000 Rp 12,480,000
31 CLOSING JOURNAL Rp 12,480,000 Rp -

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,600,000
31 ADJUSTMENT JOURNAL Rp 250,000 Rp 6,850,000
31 Closing Journal Rp 6,850,000 Rp -

UD. BORNEO MEGABYTES

BUKU BESAR UMUM
Bulan DESEMBER 2021
NAMA : Income Tax Expense No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 ADJUSTMENT JOURNAL Rp 7,756,500 Rp 7,756,500
31 CLOSING JOURNAL Rp 7,756,500 Rp -
NAMA : Income Summary No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 CLOSING JOURNAL Rp 1,612,720,000 Rp 1,612,720,000
31 CLOSING JOURNAL Rp 1,479,046,438 Rp 133,673,562
31 CLOSING JOURNAL Rp 133,673,562 Rp -
 UD. BORNEO MEGABYTES
TRIAL BALANCE, PER 31 DESEMBER 2021

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 200,770,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 709,500,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 600,390,062
1-1600 Store Supplies Rp 10,700,000
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 16,500,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Bambang Capital Rp 366,500,000
3-1200 Bambang, Drawing Rp 25,400,000
4-1100 Sales Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,226,509,938
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
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 Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp -
Rp 3,205,705,000 Rp 3,205,705,000
 UD. BORNEO MEGABYTES
ADJUSTMENT JOURNAL
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBET CREDIT

2021 31 Cash in Bank 1-1100 Rp 5,070,000
Des Bank Service Charge 9-1200 Rp 250,000
Interest Revenue 8-1100 Rp 5,320,000

31 Store Supplies Expenses 6-1200 Rp 5,850,000

Store Supplies 1-1600 Rp 5,850,000
Rent Expense 6-1600 Rp 2,500,000
Prepaid Rent 1-1800 Rp 2,500,000
Insurance Expense 6-1500 Rp 1,250,000
Prepaid Insurance 1-1700 Rp 1,250,000
Bad Debt Expense 6-1300 Rp 16,475,000
Allowance for Doubtful Debt 1-1400 Rp 16,475,000

31 Depreciation Expense 6-1400 Rp 1,250,000

Equipment Accum Dep 1-2110 Rp 1,250,000
Wages & Salaries Expense 6-1700 Rp 3,500,000
Expense Payable 2-1200 Rp 3,500,000
Telephone & Electricity expenses 6-1100 Rp 2,200,000
Expense Payable 2-1200 Rp 2,200,000

31 PPN Outcome 2-1500 Rp 104,800,000

PPN Income 2-1600 Rp 99,280,000
PPN Payable 2-1400 Rp 5,520,000
Income Tax Expense 9-1300 Rp 7,756,500
Income Tax Payable 2-1300 Rp 7,756,500
Income Tax Payable 2-1300 Rp 7,756,500
Prepaid Tax 1-1900 Rp 7,756,500

Perhitungan PPh Badan:

Peredaran Bruto = (Sales - Sales Return)
Maka PPh = 0,5%*(1.601.300.000 - 50.000.000)
PPh = 7.756.500

Total Rp 158,658,000 Rp 158,658,000

 UD. BORNEO M
NERACA
Desembe
NERACA SALDO AJP
KODE NAMA AKUN
DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 200,770,000 5,070,000
1-1200 Petty Cash Rp 6,750,000 -
1-1300 Accounts Receivable Rp 709,500,000 -
1-1400 Allowance for Doubtful Debt Rp 19,000,000 -
1-1500 Merchandise Inventory Rp 600,390,062 -
1-1600 Store Supplies Rp 10,700,000 -
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 16,500,000 -
2-1100 Accounts Payable Rp 806,080,000 -
2-1200 Expense Payable Rp 425,000 -
2-1300 Income Tax Payable Rp - 7,756,500
2-1400 PPN Payable Rp - -
2-1500 PPN Outcome Rp 104,800,000 104,800,000
2-1600 PPN Income Rp 99,280,000 -
2-2100 Bank Permata Loan Rp 285,000,000 -
3-1100 Bambang Capital Rp 366,500,000 -
3-1200 Bambang Drawing Rp 25,400,000 -
4-1100 Sales Rp 1,601,300,000 -
4-1200 Sales Return Rp 50,000,000 -
5-1100 Cost of goods Sold Rp 1,226,509,938 -
5-1200 Freight Paid Rp 8,800,000 -
6-1000 Advertising Expenses Rp 4,875,000 -
6-1100 Telephone & Electricity Rp 8,700,000 2,200,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 16,475,000
6-1400 Depreciation Expense Rp 16,500,000 1,250,000
6-1500 Insurance Expense Rp 14,300,000 1,250,000
6-1600 Rent Expense Rp 23,300,000 2,500,000
6-1700 Wages & Salaries Expense Rp 36,300,000 3,500,000
6-1800 Other Operating Expense Rp 9,800,000 -
8-1100 Interest Revenue Rp 6,100,000 -
9-1100 Interest Expense Rp 12,480,000 -
9-1200 Bank Service Charge Rp 6,600,000 250,000
9-1300 Income Tax Expense 7,756,500
3,205,705,000 3,205,705,000 158,658,000
Laba Setelah Pajak
UD. BORNEO MEGABYTES
NERACA LAJUR
Desember 2021
AJP NSD RUGI LABA
KREDIT DEBET KREDIT DEBET KREDIT
- 205,840,000 - - -
- 6,750,000 - - -
- 709,500,000 - - -
16,475,000 - 35,475,000 - -
- 600,390,062 - - -
5,850,000 4,850,000 - - -
1,250,000 14,050,000 - - -
2,500,000 18,800,000 - - -
7,756,500 7,243,500 - - -
- 63,300,000 - - -
1,250,000 - 17,750,000 - -
- - 806,080,000 - -
5,700,000 - 6,125,000 - -
7,756,500 - - - -
5,520,000 - 5,520,000 - -
- - - - -
99,280,000 - - - -
- - 285,000,000 - -
- - 366,500,000 - -
- 25,400,000 - - -
- - 1,601,300,000 - 1,601,300,000
- 50,000,000 - 50,000,000 -
- 1,226,509,938 - 1,226,509,938 -
- 8,800,000 - 8,800,000 -
- 4,875,000 - 4,875,000 -
- 10,900,000 - 10,900,000 -
- 10,600,000 - 10,600,000 -
- 31,575,000 - 31,575,000 -
- 17,750,000 - 17,750,000 -
- 15,550,000 - 15,550,000 -
- 25,800,000 - 25,800,000 -
- 39,800,000 - 39,800,000 -
 - 9,800,000 - 9,800,000 -
5,320,000 - 11,420,000 - 11,420,000
- 12,480,000 - 12,480,000 -
- 6,850,000 - 6,850,000 -
- 7,756,500 - 7,756,500 -
158,658,000 3,135,170,000 3,135,170,000 1,479,046,438 1,612,720,000
133,673,562
1,612,720,000 1,612,720,000
-
 NERACA
DEBET KREDIT
205,840,000 -
6,750,000 -
709,500,000 -
- 35,475,000
600,390,062 -
4,850,000 -
14,050,000 -
18,800,000 -
7,243,500 -
63,300,000 -
- 17,750,000
- 806,080,000
- 6,125,000
- -
- 5,520,000
- -
- -
- 285,000,000
- 366,500,000
25,400,000 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
1,656,123,562 1,522,450,000
133,673,562
1,656,123,562 1,656,123,562
 UD. BORNEO MEGABYTES
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021

Sales 1,601,300,000
Sales Return 50,000,000
Net Sales 1,551,300,000
Cost of goods Sold 1,226,509,938
Freight Paid 8,800,000
Total Cost of Goods Sold 1,235,309,938
Gross Profit 315,990,062

Operating Expense
Advertising Expenses 4,875,000
Telephone & Electricity expenses 10,900,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expense 39,800,000
Other Operating Expense 9,800,000
Total Operating Expense 166,650,000
Net Operating Profit 149,340,062

Other Revenue and Expense

Other Revenue
Interest Revenue 11,420,000

Other Exepense
Interest Expense 12,480,000
Bank Service Charge 6,850,000
Total Other Expense 19,330,000
Total Other Revenue and Expense (7,910,000)
Net Earning before Tax 141,430,062
Income Tax Expense 7,756,500
Net Earning after Tax 133,673,562
 UD. BORNEO MEGABYTES
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
Bambang Capital Desember 1, 2021 Rp 366,500,000

Net Earning after Tax Rp 133,673,562

Bambang, Drawing Rp 25,400,000
Capital Increase Rp 108,273,562
Bambang Capital Desember 31, 2021 Rp 474,773,562
 UD. BORNEO MEGABYTES
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
Assets: Liabilities:
Current Assets: Current Liabilities:
Cash in Bank Rp 205,840,000 Accounts Payable Rp 806,080,000
Petty Cash Rp 6,750,000 Expense Payable Rp 6,125,000
Accounts Receivable Rp 709,500,000 PPN Payable Rp 5,520,000
Allowance for Doubtful Debt -Rp 35,475,000 Total Current Liabilities Rp 817,725,000
Merchandise Inventory Rp 600,390,062
Store Supplies Rp 4,850,000 Long Term Liabilities
Prepaid Insurance Rp 14,050,000 Bank Permata Loan Rp 285,000,000
Prepaid Rent Rp 18,800,000
Prepaid Tax Rp 7,243,500
Total Current Assets Rp 1,531,948,562
Equity
Fixed Assets: Bambang Capital Rp 474,773,562
Equipment at Cost Rp 63,300,000
Equipment Accum Dep -Rp 17,750,000
Book Value of Equipment Rp 45,550,000

Total Assets Rp 1,577,498,562 Total Liabilities and Equity Rp 1,577,498,562

 NEO MEGABYTES
BAHAN POSISI KEUANGAN
DESEMBER 2021
 UD. BORNEO MEGABYTES
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)

Cash Flow from Operating Activites

Receipt:
From Customer Rp 270,100,000
Cash Sales Rp 266,200,000
Interest Revenue Rp 5,070,000
Total Cash Receipt Rp 541,370,000
Payment:

From Supplier Rp 355,300,000

Expense Payable Rp 2,500,000
PPN Payable Rp 1,500,000
Advertising Expense Rp 675,000
Expense Payable Rp 975,000
Store Supplies Rp 900,000
Other Operating Expense Rp 500,000
Total Cash Payment Rp 362,350,000
Net Cash Inflow from Operating Activities Rp 179,020,000

Cash Flow from Investing Activities

Cash Flow Financing Activities

Payment
Bank Loan Rp 16,000,000
Interest Expense Rp 3,000,000
Net Cash Outlow form Financing Activities Rp 19,000,000
Net Increase in Cash Rp 160,020,000
Cash Balance Desember 1 Rp 52,570,000
Cash Balance desember 31 Rp 212,590,000
 UD. BORNEO MEGABYTES
CLOSING JOURNAL
PER 31 DESEMBER 2021

DATE DESCRIPTION REFF DEBIT CREDIT

2021 31 Sales Rp 1,601,300,000
DES Interest Revenue Rp 11,420,000
Income Summary Rp 1,612,720,000

31 Income Summary Rp 1,479,046,438

Sales Return Rp 50,000,000
Cost of goods Sold Rp 1,226,509,938
Freight Paid Rp 8,800,000
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 31,575,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Expense Rp 39,800,000
Other Operating Expense Rp 9,800,000
Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Income Tax Expense Rp 7,756,500

31 Raka Capital Rp 25,400,000

Raka Drawing Rp 25,400,000

31 Income Summary Rp 133,673,562

Raka Capital Rp 133,673,562

Total Rp 3,250,840,000 Rp 3,250,840,000

 UD. BORNEO MEGABYTES
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 205,840,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 709,500,000
1-1400 Allowance for Doubtful Debt Rp 35,475,000
1-1500 Merchandise Inventory Rp 600,390,062
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax Rp 7,243,500
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,750,000
2-1100 Accounts Payable Rp 806,080,000
2-1200 Expense Payable Rp 6,125,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp 5,520,000
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Bambang Capital Rp 474,773,562

Jumlah ........................ Rp 1,630,723,562 Rp 1,630,723,562