UD.

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

NO CUSTOMER BALANCE

C001 JB ELEX 188,100,000

C002 DIGITAL ELEX 50,600,000
C003 MAJU ELEX 467,500,000
C004 PANEN ELEX 3,300,000

Total ……………… 709,500,000

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

NO SUPPLIER BALANCE

S001 PT. SAHABAT JAYA 439,560,000

S002 Fa. MAKMUR 366,520,000
S003 PT. MARGONDA -

Total ……………… 806,080,000

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

KODE PRODUCT BALANCE

HPP-14 HP PAVILION 14 325,704,348

DI-15 DELL INSPIRON 15 274,685,714

Total ……………… 600,390,062

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

Nama : PT. SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit

2018 1 Saldo Awal (C.15234) TB - - -

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

22 Pembelian A17 PJ 439,560,000 -

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit

2018 1 Saldo Awal (F.1289) TB - - -

Dec 23 Pelunasan CPJ-1 17,600,000

29 Pembelian PJ-1 366,520,000

Nama : PT. MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit

2018 1 Saldo Awal (Fk.2011) TB - - -

Dec 6 Pelunasan CPJ-1 28,600,000

10 Pembelian PJ-1 331,100,000

11 Return GJ-1 45,100,000

18 Pelunasan CPJ-1 286,000,000

(SLAP)

Balance

Credit

23,100,000

439,560,000

Balance

Credit

17,600,000

366,520,000

Balance

Credit

28,600,000

331,100,000

286,000,000

-
 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 3 Pelunasan CRJ-1 34,100,000 -

18 Penjualan SJ-1 188,100,000 188,100,000

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 6 Penjualan SJ-1 286,000,000 314,600,000

7 Return GJ-1 55,000,000 259,600,000

12 Pelunasan CRJ-1 180,400,000 79,200,000

14 Pelunasan CRJ-1 28,600,000 50,600,000

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 25 Pelunasan CRJ-1 19,800,000

27 Penjualan SJ-1 467,500,000 467,500,000

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 6 Digital Elex,Penjualan 7 12,500,000 87,500,000 9 12,500,000 112,500,000

7 Digital elex,Return 1 12,500,000 12,500,000 10 12,500,000 125,000,000

10 PT Margonda,Pembelian 10 12,500,000 125,000,000 20 12,500,000 250,000,000

11 PT Margonda,Return 2 12,500,000 25,000,000 18 12,500,000 225,000,000

13 Penjualan tunai 8 12,500,000 100,000,000 10 12,500,000 125,000,000

18 JB Elex,penjualan 4 12,500,000 50,000,000 6 12,500,000 25,000,000

22 PT Sahabat jaya,pembelian 15 12,600,000 - 21 12,371,429 264,000,000

27 Maju Elex 10 12,571,429 125,714,285 11 12,371,429 138,285,714

29 Fa makmur,pembelian 11 12,400,000 136,400,000 22 12,485,714 274,685,714

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
2018 1 - TRIAL BALANCE - - - - - - 20 16,000,000

DEC 6 Digital elex,Penjualan 9 16,000,000 144,000,000 11 16,000,000

7 Digital elex,Return 2 16,000,000 32,000.000 13 16,000,000

10 PT Margonda,Pembelian 11 16,000,000 176,000,000 24 16,000,000

11 PT Margonda,Return 1 16,000,000 16,000,000 23 16,000,000

13 Penjualan tunai 7 16,000,000 112,000,000 16 16,000,000

18 JB Elex,penjualan 6 16,000,000 96,000,000 10 16,000,000

22 PT Sahabat jaya,pembelian 13 16,200,000 210,600,000 23 16,113,043

27 Maju Elex 15 16,113,043 241,695,652 8 16,113,043

29 Fa makmur 12 16,400,000 196,800,000 20 16,285,217

JUMLAH..............
AVERAGE (RATA-RATA)
ALANCE
TOTAL
320,000,000

176,000,000

208,000,000

184,000,000

368,000,000

256,000,000

160,000,000

370,600,000

128,904,348

325,704,348
 UD. BUANA
PETTY CASH (PC)
DECEMBER, 2018
( In Rupiah )

INVOICE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 v12-1 Pembuatan brosur Advertising expense 6-1200 675,000 675,000
DEC 4 V12-2 Rekening & telephone Expense payable 2-1200 975,000 975,000
9 V12-3 Perlengkapan toko Store supplies 1-1600 900,000 900,000
26 V12-4 Perbaikan atap toko Other operating expense 6-1800 500,000 500,000

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

(V) 1-1200

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

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

Petty Cash Journal PC-1
 UD. BUANA
GENERAL JOURNAL (GJ)
DECEMBER 2018
( In Rupiah
INVOICE Pos
DATE DESCRIPTION Debit
NO Ref
2018 6 F12-1 Cost of goods Sold 5-1100 231,500,000
DEC Merchandise Inventory 1-1500

7 NK12-1 Sales Return 4-1200 50,000,000

VAT-OUT 2-1500 5,000,000
Accounts Receivable 1-1300
Merchandise Inventory 1-1500 44,500,000
Cost of goods Sold 5-1100

11 NK-1 ACCOUNT PAYABLE 2-1100 45,100,000

MERCHANDISE INVENTORY 1-1500
VAT-IN 2-1600

18 F12-2 Cost of goods Sold 5-1100 146,000,000

Merchandise Inventory 1-1500

18 F12-2 Cost of goods Sold 5-1100 367,409,938

Merchandise Inventory 1-1500

TOTAL ……………………. 889,509,938

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 744,909,938 1-1500 785,909,938
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 5-1100 44,500,000
1-1500 44,500,000 2-1600 4,100,000
2-1100 45,100,000

TOTAL 889,509,938 TOTAL 889,509,938

( In Rupiah )
Credit

231,500,000

55,000,000

44,500,000

41,000,000
4,100,000

146,000,000

367,409,938

889,509,938
 UD. BUANA
CASH RECEIPT JOURNAL (CRJ)
DECEMBER, 2018

DEBIT CRED

INVOICE OTHER
DATE DESCRIPTION ACCOUNT
NO CASH IN BANK ACCOUNT ACC. NO TOTAL
RECEIVABLE

2018 3 BKM 12-1 JB Elex 34,100,000 34,100,000

DEC 12 BKM-3 Digital elex 180,400,000 180,400,000

13 KN01 Penjualan tunai 266,200,000

Cost of good sold 5-1100 212,000,000

14 BKM12-4 Digital elex 28,600,000 28,600,000

20 BKM12-5 Pelunasan yang telah dihapuskan 7,200,000

23 BKM12-6 Maju Elex 19,800,000 19,800,000

TOTAL ………………… 536,300,000 212,000,000 262,900,000

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

RECAPITU

Cash Receipt Journal CRJ1 DEBIT

ACC. NO

(1-1100)
5-1100

TOTAL
 ( In Rupiah )
CREDIT
OTHERS

ACCOUNTS
ACCOUNT TOTAL
NO

Sales 1-1400 242,000,000

PPN Out 2-1500 24,200,000

Merchandise inventory 1-1500 212,000,000

Sales 4-1100 7,200,000

485,400,000

- - (V)

RECAPITULATION

DEBIT KREDIT

TOTAL ACC. NO TOTAL

536,300,000 (1-1300) 262,900,000

212,000,000 4-1100 242,000,000
2-1500 24,200,000
1-1500 212,000,000
1-1400 7,200,000

748,300,000 TOTAL 748,300,000

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

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT

SALES PPN OUTCOME
RECEIVABLE

2018 6 F12-1 Digital Elex 286,000,000 260,000,000 26,000,000

DEC 18 f12-2 JB Elex 188,100,000 171,000,000 17,100,000

27 F12-3 Maju Elex 467,500,000 425,000,000 425,000,000

TOTAL …………… 941,600,000 856,000,000 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 2-1500 85,600,000

4-1100 856,000,000

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

Sales Journal SJ-1
 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 1 Bkk 12-1 Pembayaran gaji karyawan nov Expense payable 2-1200 2,500,000 2,500,000
DEC 6 BKK12-2 PT Margonda 28,600,000 28,600,000
9 BKK12-3 PT Sahabat jaya 23,100,000 23,100,000
15 BKK12-4 PPN Nov PPN Payable 2-1400 1,500,000 1,500,000
18 BKK12-5 PT Margonda 286,000,000 286,000,000
23 BKK12-6 Fa Makmur 17,600,000 17,600,000
30 BKK12-7 Pembayaran utang Bank Bank mandiri 16,000,000 19,000,000
Interest Expense 9-1100 3,000,000

TOTAL ………………… 355,300,000 23,000,000 378,300,000

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

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

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

Cash Payment Journal CPJ-1

31671214
 UD. BUANA
PURCHASE JOURNAL (PJ)
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

PPN INCOME
INVENTORY PAYABLE

2018 10 F05 PT Margonda 301,000,000 30,100,000 331,100,000

DEC 22 A17 PT Sahabat 399,600,000 39,960,000 439,560,000
29 G11 Fa makmur 333,200,000 33,320,000 366,520,000

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

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,033,800,000 2-1100 1,137,180,000
1-1600 103,380,000

TOTAL 1,137,180,000 TOTAL 1,137,180,000

 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash In Bank

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Cash Receipt Journal CRJ1 Rp 536,300,000
31 Cash Payment Journal CPJ-1 Rp 378,300,000

NAMA : Petty Cash

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Petty Cash Journal PC-1 Rp 3,050,000

NAMA : Accounts Receivable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Sales Journal SJ-1 Rp 941,600,000
31 General Journal GJ-1 Rp 55,000,000
31 Cash Receipt Journal CRJ1 Rp 262,900,000

NAMA : Allowance for Doubtful Debt

TANGGAL KETERANGAN REF DEBIT KREDIT

 TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 Balance
31 Cash Receipt Journal CRJ1 Rp 7,200,000

NAMA : Merchandise Inventory

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Purchase journal PJ-1 Rp 1,033,800,000
31 General Journal GJ-1 Rp 44,500,000
31 General Journal GJ-1 Rp 785,909,938
31 Cash Receipt Journal CRJ1 Rp 212,000,000

NAMA : Store Supplies

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Petty Cash Journal PC-1 Rp 900,000

NAMA : Prepaid Insurance

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
NAMA : Prepaid Rent

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Prepaid Tax

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Equitment at Cost

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Equitment Accum Dep

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Accounts Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Purchase Journal PJ-1 Rp 1,137,180,000
31 General Journal GJ-1 Rp 45,100,000
31 Cash Payment Journal CPJ-1 Rp 355,300,000
31

NAMA : Expense Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Cash Payment Journal CPJ-1 Rp 2,500,000
31 Petty Cash Journal PC-1 Rp 975,000

NAMA : Income Tax Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
Rp -
NAMA : PPN Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Cash Payment Journal CPJ-1 Rp 1,500,000

NAMA : PPN Outcome

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Sales Journal SJ-1 Rp 85,600,000
31 General Journal GJ-1 Rp 5,000,000
31 Cash Receipt Journal CRJ1 Rp 24,200,000

NAMA : PPN Income

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Purchase Journal PJ-1 Rp 103,380,000
31 General Journal GJ-1 Rp 4,100,000

NAMA : Bank Mandiri Loan

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
 31 Cash Payment Journal CPJ-1 Rp 16,000,000

NAMA : Raka Capital

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Raka Drawing

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Sales

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Sales Journal SJ-1 Rp 856,000,000
31 Cash Receipt Journal CRJ1 Rp 242,000,000
NAMA : Sales Return

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 General Journal GJ-1 Rp 50,000,000

NAMA : Cost of Goods Sold

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 General Journal GJ-1 Rp 44,500,000
31 General Journal GJ-1 Rp 744,909,938
31 Cash Receipt Journal CRJ1 Rp 212,000,000

NAMA : Freight Paid

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Advertising Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Petty Cash Journal PC-1 Rp 675,000
NAMA : Telephone& Electricity Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Store Supplies Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Bad Debt Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
NAMA : Depreciation Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Insurance Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Rent Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Wages & Salaries

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
NAMA : Other Operating Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Petty Cash Journal PC-1 Rp 500,000

NAMA : Interest Revenue

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Interest Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Cash Payment Journal CPJ-1 Rp 3,000,000
NAMA : Bank Service Charge

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Income Tax Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
 No.: 1-1100
SALDO
DEBIT KREDIT
42,770,000
Rp 579,070,000
Rp 200,770,000

mm

No.: 1-1200
SALDO
DEBIT KREDIT
9,800,000
Rp 6,750,000
Rp 6,750,000

No.: 1-1300
SALDO
DEBIT KREDIT
85,800,000
Rp 1,027,400,000
Rp 972,400,000
709,500,000

No.: 1-1400
SALDO
 DEBIT KREDIT
Rp 11,800,000
Rp 19,000,000

No.: 1-1500
SALDO
DEBIT KREDIT
520,000,000
Rp 1,553,800,000
Rp 1,598,300,000
Rp 812,390,062
Rp 600,390,062

No.: 1-1600
SALDO
DEBIT KREDIT
9,800,000
Rp 10,700,000

No.: 1-1700
SALDO
DEBIT KREDIT
15,300,000
 No.: 1-1800
SALDO
DEBIT KREDIT
21,300,000

No.: 1-1900
SALDO
DEBIT KREDIT
15,000,000

No.: 1-2100
SALDO
DEBIT KREDIT
63,300,000

No.: 1-2110
SALDO
DEBIT KREDIT
 Rp 16,500,000

No.: 2-1100
SALDO
DEBIT KREDIT
Rp 69,300,000
Rp 1,206,480,000
Rp 1,161,380,000
Rp 806,080,000

No.: 2-1200
SALDO
DEBIT KREDIT
Rp 3,900,000
Rp 1,400,000
Rp 425,000

No.: 2-1300
SALDO
DEBIT KREDIT
 No.: 2-1400
SALDO
DEBIT KREDIT
Rp 1,500,000
Rp -

No.: 2-1500
SALDO
DEBIT KREDIT

#VALUE!
#VALUE!
#VALUE!

No.: 2-1600
SALDO
DEBIT KREDIT

Rp 103,380,000
Rp 99,280,000

No.: 2-2100
SALDO
DEBIT KREDIT
Rp 301,000,000
 Rp 285,000,000

No.: 3-1100
SALDO
DEBIT KREDIT
Rp 366,450,000

No.: 3-1200
SALDO
DEBIT KREDIT
25,400,000

No.: 4-1100
SALDO
DEBIT KREDIT
Rp 503,300,000
Rp 1,359,300,000
Rp 1,601,300,000
 No.: 4-1200
SALDO
DEBIT KREDIT

Rp 50,000,000

No.: 5-1100
SALDO
DEBIT KREDIT
314,100,000
Rp 269,600,000
Rp 1,014,509,938
Rp 1,226,509,938

No.: 5-1200
SALDO
DEBIT KREDIT
8,800,000

No.: 6-1000
SALDO
DEBIT KREDIT
4,200,000
Rp 4,875,000
 No.: 6-1100
SALDO
DEBIT KREDIT
8,700,000

No.: 6-1200
SALDO
DEBIT KREDIT
4,700,000

No.: 6-1300
SALDO
DEBIT KREDIT
15,100,000
 No.: 6-1400
SALDO
DEBIT KREDIT
16,500,000

No.: 6-1500
SALDO
DEBIT KREDIT
14,300,000

No.: 6-1600
SALDO
DEBIT KREDIT
23,300,000

No.: 6-1700
SALDO
DEBIT KREDIT
36,300,000
 No.: 6-1800
SALDO
DEBIT KREDIT
9,300,000
Rp 9,800,000

No.: 8-1100
SALDO
DEBIT KREDIT
Rp 6,100,000

No.: 9-1100
SALDO
DEBIT KREDIT
9,480,000
Rp 12,480,000
 No.: 9-1200
SALDO
DEBIT KREDIT
6,600,000

No.: 9-1300
SALDO
DEBIT KREDIT
 UD. BUANA
TRIAL BALANCE/NERACA SALDO
31 DESEMBER 2018

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
2-1400 PPN Payable Rp -
2-1500 PPN Outcome #VALUE!
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,450,000
3-1200 Raka, 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 4,700,000
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 9,800,000
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 3,205,655,000 #VALUE!
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF DEBET

2018 bank service charge 250,000
Des cash in bank 5,070,000
interest revenue

store suplies exp 6-1200

Store Supplies 1-1600
CREDIT

5,320,000