UD.

BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

C001 JB ELEX
C002 DIGITAL ELEX
C003 MAJU ELEX
C004 PANEN ELEX

Total ………………

UD. BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

S001 PT. SAHABAT JAYA

S002 Fa. MAKMUR
S003 PT. MARGONDA

Total ………………

UD. BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

HPP-14 HP PAVILION 14
DI-15 DELL INSPIRON 15

Total ………………
 UD. BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)
DECEMBER, 2018
(In Rupiah)

Nama : PT. SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (C.15234) TB - - - 23,100,000

Dec 9 Pelunasan C.15234 CPJ 23,100,000 - - -

22 Pembelian A17 PJ - - -

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (F.1289) TB - - - 17,600,000

Dec

Nama : PT. MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (Fk.2011) TB - - - 28,600,000

Dec
 UD. BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (SLAR)
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (F-11/12) TB - - 34,100,000 -

Dec

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (F-11/25) TB - - 28,600,000 -

Dec

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (F-11/10) TB - - 19,800,000 -

Dec

Nama : PANEN ELEX Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

2018 1 Saldo Awal (F-11/14) TB - - 3,300,000 -

Dec
 UD. BUANA
INVENTORY CARD (IC)
NAME : DELL INSPIRON 14 KODE : DI-15
DECEMBER, 2018
( In Rupiah ) METODE : AVERAGE (RATA-RATA)

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018 1 - TRIAL BALANCE - - - - - - 16 12,500,000 200,000,000

DEC

JUMLAH..............
 UD. BUANA
INVENTORY CARD (IC)
NAME : HP PAVILION 14 KODE : HPP-14
DECEMBER, 2018
( In Rupiah ) METODE : AVERAGE (RATA-RATA)

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018 1 - TRIAL BALANCE - - - - - - 20 16,000,000 320,000,000

DEC

JUMLAH..............
 UD. BUANA
PETTY CASH (PC)
DECEMBER, 2018
( In Rupiah )

INVOICE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC

TOTAL …………………………….
 UD. BUANA
GENERAL JOURNAL (GJ)
DECEMBER 2018
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit Credit
NO Ref
2018
Dec

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1-1300
2-1100 1-1500
2-1500 2-1600
4-1200 5-1100
5-1100

TOTAL TOTAL
 UD. BUANA
CASH RECEIPT JOURNAL (CRJ)
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT

INVOICE OTHERS
DATE DESCRIPTION CASH IN ACCOUNT
NO
BANK RECEIVABLE ACCOUNTS
ACCOUNT TOTAL
NO

2018

DEC

TOTAL …………………

ACCOUNT NUMBER…………………. (1-1100) (1-1300) - - (V)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1100 1-1300

1-1400

2-1500

4-1100

TOTAL TOTAL
 UD. BUANA
SALES JOURNAL (SJ)
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT

SALES PPN OUTCOME
RECEIVABLE

2018

DEC

TOTAL ……………

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

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1300 2-1500

4-1100

TOTAL TOTAL
 UD. BUANA
CASH PAYMENT JOURNAL (CPJ)
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
OTHERS
DATE INVOICE NO. CHECK NO. DESCRIPTION ACCOUNT
CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL

2018
DEC

TOTAL …………………
ACCOUNT NUMBER…………………. (2-1100) - - (V) (1-1100)

REKAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 1-1100
2-1200
2-1400
2-2100
9-1100

TOTAL TOTAL
 UD. BUANA
PURCHASE JOURNAL (PJ)
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

PPN INCOME
INVENTORY PAYABLE

2018
DEC

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 2-1100
1-1600

TOTAL TOTAL