UD ABADI

CASH RECEIPT JOURNAL

DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE RE OTHERS
DATE DESCRIPTION SALES ACCOUNT
NO F CASH IN BANK PPN OUTCOME
DISCOUNT RECEIVABLE ACCOUNT ACC. NO TOTAL

2022
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
( In Rupiah )
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL

2022
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL - TOTAL -
CREDIT

PURCHASE
DISCOUNT
 UD ABADI
PURCHASE JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

2022
DEC

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
a
- a
 UD ABADI
SALES JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT FREIGHT
SALES PPN OUTCOME
RECEIVABLE COLLECTED
2022
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit
Ref
2022
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO

TOTAL TOTAL
Page 01

Credit

KREDIT
TOTAL
 UD ABADI
PETTY CASH
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNT ACC NO. TOTAL PETTY CASH
2022
DEC

TOTAL …………………………….
ACCOUNT NUMBER …...................

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Panasonic
KODE : P1125C
( In Rupiah ) METODE : FIFO
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022
DEC
 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Toshiba
KODE : P2150C
( In Rupiah ) METODE : FIFO
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022

DEC
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC

Nama : Toko Elita Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)

Nama : PT GUNUNG KAWI Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC

Nama : PT BROMO ASRI Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC

Nama : PT JAYA PUTRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC
 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO CUSTOMER BALANCE

Total ………………

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO SUPPLIER BALANCE

Total ………………

UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
(In rupiah)

KODE PRODUCT BALANCE

Total ………………
 UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022
(In Rupiah)

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Equitment Accum De No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Income Tax Payable No.: 2-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Bank BRI Loan No.: 2-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Dadang Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Dadang Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Income Summary No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Sales No.: 4-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Sales Discount No.: 4-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Freight Collected No.: 4-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Cost of Goods Sold No.: 5-1100

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Store Supplies Expens No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
 2022
DEC

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Wages & Salaries Expense No.: 6-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC
NAMA : Bank Service Charge No.: 9-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2022
DEC

NAMA : Income Tax Expense No.: 9-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT KREDIT
2022
DEC
 UD. ABADI
NERACA SALDO
PER 31 DESEMBER 2022
(In rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL
 UD. ABADI
ADJUSTMENT JOURNAL (JURNAL PENYESUAIAN)
BULAN DESEMBER 2022

Tanggal KETERANGAN REF DEBET CREDIT

2022
Des

TOTAL
 UD. ABADI
WORKSHEET
Desember 2022
(In Rupiah)
NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable

2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome

2-1600 PPN Income

2-2100 Bank BRI Loan

3-1100 Dadang Capital

3-1200 Dadang Drawing

3-1300 Income Summary

4-1100 Sales

4-1200 Sales Return

4-1300 Sales Discount

4-1400 Freight Collected

5-1100 Cost of goods Sold

5-1200 Freight Paid

6-1000 Advertising Expenses

6-1100 Telp, Internet & Elect. exp

6-1200 Store Supplies Expenses

6-1300 Bad Debt Expense

6-1400 Depreciation Expense

6-1500 Insurance Expense

6-1600 Rent Expense

6-1700 Wages & Salaries Expense

6-1800 Other Operating Expense

8-1100 Interest Revenue

9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

Net Profit
 (In Rupiah)
NERACA
KREDIT
 UD ABADI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
(In Rupiah)
2022
(In Rupiah)
 UD ABADI
NERACA
PER 31 DESEMBER 2022
(In Rupiah)
 UD ABADI
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022
(In Rupiah)
 UD ABADI
LAPORAN ARUS KAS
DECEMBER 31, 2022
SALDO
KETERANGAN Rp
Rp
 UD ABADI
CLOSING JOURNAL (JURNAL PENUTUP)
PER 31 DESEMBER 2022
( In Rupiah ) Page 01

DATE DESCRIPTION REF DEBIT CREDIT

2022
DES

TOTAL
 UD ABADI
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................