Lembar Ukk Ud Abadi

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 2 F-011 PEMBELIAN KEPADA PT GUNUNG KAWI 142,500,000 15,675,000 1,000,000 159,175,000
DEC 5 217 PEMBELIAN KEPADA PT BROMO ASRI 182,500,000 20,075,000 202,575,000
8 324 PEMBELIAN KEPADA PT JAYA PUTRA 102,500,000 11,275,000 1,250,000 115,025,000
TOTAL 427,500,000 47,025,000 2,250,000 476,775,000

ACCOUNT NUMBER …………… 1-1500 2-1600 5-1200 2-1100
RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 427,500,000 2-1100 476,775,000
2-1600 47,025,000
5-1200 2,250,000
TOTAL 476,775,000 TOTAL 476,775,000

UD ABADI
SALES JOURNAL
DECEMBER, 2022
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT PPN FREIGHT
SALES
RECEIVABLE OUTCOME COLLECTED
2022 11 F12-1 PENJUALAN KEPADA TOKO POJOK 170,775,000 152,500,000 16,775,000 1,500,000
DEC 12 F12-2 PENJUALAN KEPADA TOKO SEVEN 304,725,000 272,500,000 29,975,000 2,250,000
15 F12-3 PENJUALAN KEPADA TOKO RAYA 134,200,000 120,000,000 13,200,000 1,000,000
17 F12-4 PENJUALAN KEPADA TOKO ELITA 201,800,000 180,000,000 19,800,000 2,000,000
TOTAL …………… 811,500,000 725,000,000 79,750,000 6,750,000

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500 4-1300
RECAPITULATION
DEBIT KREDIT
1-1300 811,500,000 4-1100 725,000,000
2-1500 79,750,000
4-1400 6,750,000
TOTAL 811,500,000 TOTAL 811,500,000
UD ABADI
GENERAL JOURNAL
DECEMBER 2022
Pos
Date Invoice Description Debit
Ref
2022 10 NK-01 ACCOUNT PAYABLE 2-1100 Rp 12,765,000.00
DEC MERCHANDISE INVENTORY 1-1500
PPN INCOME 2-1600
11 F12-1 COST OF GOODS SOLD 5-1100 Rp 102,500,000.00
MERCHANDISE INVENTORY 1-1500
18 NK-01 SALES RETURN 4-1200 Rp 24,000,000.00
PPN OUT COME 2-1500 Rp 2,640,000.00
ACCOUNT RECEIVABLE 1-1300
MERCHANDISE INVENTORY 1-1500 Rp 16,000,000.00
COST OF GOODS SOLD 5-1100
TOTAL ……………………. Rp 540,405,000.00
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
2-1100 Rp 12,765,000.00 1-1500
5-1100 Rp 485,000,000.00 2-1600
4-1200 Rp 24,000,000.00 1-1300
2-1500 Rp 2,640,000.00 5-1100
1-1500 Rp 16,000,000.00
TOTAL 540,405,000 TOTAL

UD ABADI
ENERAL JOURNAL
DECEMBER 2022
Page 01
Credit
Rp 11,500,000.00
Rp 1,265,000.00
Rp 102,500,000.00
Rp 182,500,000.00
Rp 80,000,000.00
Rp 120,000,000.00
Rp 26,640,000.00
Rp 16,000,000.00
Rp 540,405,000.00
RECAPITULATION
KREDIT
TOTAL
Rp 496,500,000.00
Rp 1,265,000.00
Rp 26,640,000.00
Rp 16,000,000.00
Rp 540,405,000.00
UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
DEBIT
EVIDENCE RE
DATE DESCRIPTION
NO F CASH IN BANK PPN OUTCOME SALES DISCOUNT ACCOUNT RECEIVABLE
2022 15 BKM12-1 ANGSURAN PIUTANG DAGANG (TOKO POJ 190,000,000

DEC 17 BKM12-2 ANGSURAN PIUTANG DAGANG 350,000,000
20 BKM12-3 ANGSURAN PIUTANG DAGANG 190,000,000
BKM12-4 ANGSURAN PIUTANG DAGANG 175,160,000
TOTAL ………………… 905,160,000

ACCOUNT NUMBER…………………. 1-1100
RECAP
DEBIT
ACC. NO
1-1100
TOTAL
UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
Page 01
CREDIT
OTHERS
ACCOUNT ACC. NO TOTAL
ACCOUNT RECEIVABLE 190,000,000

905,160,000
1-1300
RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL
905,160,000 1-1300 905,160,000
905,160,000 TOTAL 905,160,000

UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
DEBIT
EVIDENCE ACCOUNT OTHERS
DATE DESCRIPTION REF
ACC
NO. PAYABLE ACCOUNT
NO.
2022 14 BKK12-1 PEMBAYARAN LISTRIK & AIR EXPENSE PAYABLE 2-1200
DEC 21 BKK12-2 PEMBAYARAN HUTANG GAJI NOV EXPENSE PAYABLE 2-1200
22 BKK12-3 HUTANG BANK BANK BRI LOAN 2-2100
INTEREST EXPENSE 9-1100
24 BKK12-4 PT GUNUNG KAWI Rp 200,000,000.00
26 BKK12-5 PT BROMO ASRI Rp 234,000,000.00
TOTAL ………………… Rp 434,000,000.00

ACCOUNT NUMBER………………….
RECAPITULATION
DEBIT KREDIT

2-1100 434,000,000 1-1100 606,400,000
2-1200 8,400,000
2-2100 Rp 150,000,000.00
9-1100 Rp 14,000,000.00
TOTAL 606,400,000 TOTAL 606,400,000
UD ABADI
PAYMENT JOURNAL
DECEMBER, 2022
Page 01
DEBIT CREDIT
OTHERS
TOTAL CASH IN BANK PURCHASE DISCOUNT
Rp 2,500,000.00 Rp 2,500,000.00
Rp 5,900,000.00 Rp 5,900,000.00
Rp 150,000,000.00 Rp 164,000,000.00
Rp 14,000,000.00
Rp 200,000,000.00
Rp 234,000,000.00
Rp 172,400,000.00 Rp 606,400,000.00
UD ABADI
PETTY CASH
DECEMBER, 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2022 V12-1 PEMBELIAN PERLENGKAP STORE SUPPLIES 1-1600 700,000 700,000
DEC V12-2 PEMBELIAN PERLENGKAP STORE SUPPLIES 1-1600 600,000 600,000
TOTAL ……………………………. 1,300,000 1,300,000

ACCOUNT NUMBER
RECAPITULATION
DEBIT KREDIT
1-1600 1,300,000 1-1200 1,300,000
TOTAL 1,300,000 TOTAL 1,300,000

UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Panasonic
KODE : P1125C
( In Rupiah )
EVIDE IN OUT
DATE NCE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 SALDO AWAL
DEC 2 F011 PEMBELIAN 20 4,500,000.00 90,000,000.00
5 217 PEMBELIAN 25 4,500,000.00 112,500,000.00
8 324 PEMBELIAN 15 4,500,000.00 67,500,000.00
10 NK-1 RETUR PEMBELIAN 1 4,500,000.00 4,500,000.00

11 F12-1 PENJUALAN 15 6,500,000.00 97,500,000.00
12 F12-2 PENJUALAN 25 6,500,000.00 162,500,000.00
15 F12-3 PENJUALAN 10 6,500,000.00 65,000,000.00
17 F12-4 PENJUALAN 15 6,500,000.00 97,500,000.00
18 NK-1 RETUR PENJUALAN 2 6,500,000.00 13,000,000.00

UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Toshiba
KODE : P2150C
( In Rupiah )
EVIDE IN OUT
DATE NCE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL
2022 1 SALDO AWAL
DEC 2 F011 PEMBELIAN 15 3,500,000.00 52,500,000.00
5 217 PEMBELIAN 20 3,500,000.00 70,000,000.00
8 324 PEMBELIAN 10 3,500,000.00 35,000,000.00
10 NK-1 RETUR PEMBELIAN 2 3,500,000.00 7,000,000.00
11 F12-1 PENJUALAN 10 5,500,000.00 55,000,000.00

12 F12-2 PENJUALAN 20 5,500,000.00 110,000,000.00
15 F12-3 PENJUALAN 10 5,500,000.00 55,000,000.00
17 F12-4 PENJUALAN 15 5,500,000.00 82,500,000.00
18 NK-1 RETUR PENJUALAN 2 5,500,000.00 11,000,000.00

UD ABADI
ENTORY CARD
ECEMBER, 2022
METODE : FIFO
BALANCE
UNIT PRICE TOTAL
70 4,500,000.00 315,000,000.00
20 4,500,000.00 90,000,000.00
90 405,000,000.00
25 4,500,000.00 112,500,000.00
115 517,500,000.00
15 4,500,000.00 67,500,000.00
130 585,000,000.00
129 4,500,000.00 580,500,000.00
15 4,500,000.00 67,500,000.00
114 513,000,000.00
25 4,500,000.00 112,500,000.00
89 400,500,000.00
10 4,500,000.00 45,000,000.00
79 355,500,000.00
15 4,500,000.00 67,500,000.00
64 288,000,000.00
2 4,500,000.00 9,000,000.00
66 297,000,000.00
UD ABADI
ENTORY CARD
ECEMBER, 2022
METODE : FIFO
BALANCE
UNIT PRICE TOTAL
30 3,500,000.00 105,000,000.00
15 3,500,000.00 52,500,000.00
45 157,500,000.00
20 3,500,000.00 70,000,000.00
65 227,500,000.00
10 3,500,000.00 35,000,000.00
75 262,500,000.00
2 3,500,000.00 7,000,000.00
73 255,500,000.00
10 3,500,000.00 35,000,000.00
63 220,500,000.00
20 3,500,000.00 70,000,000.00
43 150,500,000.00
10 3,500,000.00 35,000,000.00
33 115,500,000.00
15 3,500,000.00 52,500,000.00
18 63,000,000.00
2 3,500,000.00 7,000,000.00
20 70,000,000.00
UD
SUBSIDIARY LEDGER
DECEM
(In
Nama : Toko Pojok
Date Description Ref
2022 BALACE
DEC SJ
CRJ
Nama : Toko Seven
2022 BALANCE
DEC 12 SJ
CRJ
Nama : Toko Raya
2022 BALANCE
DEC SJ
CRJ
UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)
Kode : C001
Balance
Debit Credit
Debit
99,900,000
170,775,000 270,675,000
190,000,000 80,675,000
Kode : C002
Balance
Debit Credit
Debit
88,800,000
304,725,000 393,525,000
350,000,000 43,525,000
Kode : C003
Balance
Debit Credit
Debit
77,700,000
134,200,000 211,900,000
190,000,000 21,900,000
Balance
Credit
Balance
Credit
Balance
Credit
UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)
Nama : PT GUNUNG KAWI
Date Description Ref Debit Credit
2022 BALANCE
DEC PJ Rp 159,175,000.00
CPJ Rp 200,000,000.00
Nama : PT BROMO ASRI
Date Description Ref Debit Credit
2022 BALANCE
DEC PJ Rp 202,575,000.00
CPJ Rp 234,000,000.00
UD ABADI
DIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)
Kode : S001
Balance
Debit Credit
Rp 88,800,000.00
Rp 247,975,000.00
Rp 47,975,000.00
Kode : S002
Balance
Debit Credit
Rp 99,900,000.00
Rp 302,475,000.00
Rp 68,475,000.00
UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022
NAMA : Cash In Bank
TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 Balance
CRJ 905,160,000
CPJ 606,400,000
NAMA : Petty Cash
Des 1 Balance
PC 1,300,000
NAMA : Accounts Receivable
Des 1 Balance
SJ 811,500,000
GJ Rp 26,640,000.00
CRJ 905,160,000
NAMA : Allowance for Doubtful Debt
Des 1 Balance
4
NAMA : Merchandise Inventory
Des 1 Balance
PJ 427,500,000
GJ Rp 16,000,000.00
GJ Rp 496,500,000.00
NAMA : Store Supplies

Des 1 Balance
PC 1,300,000
NAMA : Prepaid Insurance
Des 1 Balance
NAMA : Prepaid Rent
Des 1 Balance
NAMA : Prepaid Tax

Des 1 Balance
NAMA : Equitment at Cost

Des 1 Balance
NAMA : Equitment Accum Dep
Des 1 Balance
NAMA : Accounts Payable

Des 1 Balance
PJ 476,775,000
GJ Rp 12,765,000.00
CPJ 434,000,000
NAMA : Expense Payable

Des 1 Balance
CPJ 8,400,000
NAMA : Income Tax Payable

Des 1 Balance
NAMA : PPN Payable

Des 1 Balance
NAMA : PPN Outcome

Des 1 Balance
SJ 79,750,000
GJ Rp 2,640,000.00
NAMA : PPN Income
Des 1 Balance
PJ 47,025,000
GJ Rp 1,265,000.00
NAMA : Bank BRI Loan

Des 1 Balance
CPJ Rp 150,000,000.00
NAMA : Dadang Capital

Des 1 Balance
NAMA : Dadang Drawing

Des 1 Balance
NAMA : Income Summary

Des 1 Balance
NAMA : Sales

Des 1 Balance
SJ 725,000,000
NAMA : Sales Return

Des 1 Balance
GJ Rp 24,000,000.00
NAMA : Sales Discount

Des 1 Balance
NAMA : Freight Collected

Des 1 Balance
SJ 6,750,000
NAMA : Cost of Goods Sold

Des 1 Balance
GJ Rp 485,000,000.00
GJ Rp 16,000,000.00
NAMA : Freight Paid

Des 1 Balance
PJ 2,250,000
NAMA : Advertising Expenses

Des 1 Balance
NAMA : Telephone, Internet& Electricity E

Des 1 Balance
NAMA : Store Supplies Expenses

Des 1 Balance
NAMA : Bad Debt Expense

Des 1 Balance
NAMA : Depreciation Expense

Des 1 Balance
NAMA : Insurance Expense

Des 1 Balance
NAMA : Rent Expense
Des 1 Balance
NAMA : Wages & Salaries

Des 1 Balance
NAMA : Other Operating Expense

Des 1 Balance
NAMA : Interest Revenue

Des 1 Balance
NAMA : Interest Expense

Des 1 Balance
CPJ Rp 14,000,000.00
NAMA : Bank Service Charge

Des 1 Balance
NAMA : Income Tax Expense

Des 1 Balance
UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022
No.: 1-1100
SALDO
DEBIT KREDIT
828,500,000
Rp 1,733,660,000
Rp 1,127,260,000
No.: 1-1200
SALDO
DEBIT KREDIT
10,000,000
8,700,000
No.: 1-1300
SALDO
DEBIT KREDIT
366,300,000
Rp 1,177,800,000
Rp 1,151,160,000
Rp 246,000,000
No.: 1-1400
SALDO
DEBIT KREDIT
12,800,000
No.: 1-1500
SALDO
DEBIT KREDIT
420,000,000
Rp 847,500,000
Rp 863,500,000
Rp 367,000,000
No.: 1-1600
SALDO
DEBIT KREDIT
9,000,000
Rp 10,300,000
No.: 1-1700
SALDO
DEBIT KREDIT
17,500,000
No.: 1-1800
SALDO
DEBIT KREDIT
22,500,000
No.: 1'1900
SALDO
DEBIT KREDIT
Rp -
No.: 1-2100
SALDO
DEBIT KREDIT
22,000,000
No.: 1-1210
SALDO
DEBIT KREDIT
16,500,000
No.: 2-1100
SALDO
DEBIT KREDIT
288,600,000
Rp 765,375,000
Rp 752,610,000
Rp 318,610,000
No.: 2-1200
SALDO
DEBIT KREDIT
8,400,000
Rp -
No.: 2-1300
SALDO
DEBIT KREDIT
Rp -
No.: 2-1400
SALDO
DEBIT KREDIT
Rp -
No.: 2-1500
SALDO
DEBIT KREDIT
4,500,000
Rp 84,250,000
Rp 81,610,000
No.: 2-1600
SALDO
DEBIT KREDIT
3,000,000
Rp 50,025,000
Rp 48,760,000
No.: 2-2100
SALDO
DEBIT KREDIT
300,000,000
Rp 150,000,000
No.: 3-1100
SALDO
DEBIT KREDIT
922,650,000
No.: 3-1200
SALDO
DEBIT KREDIT
25,400,000
No.: 3-1300
SALDO
DEBIT KREDIT
No.: 4-1100
SALDO
DEBIT KREDIT
554,000,000
Rp 1,279,000,000
No.: 4-1200
SALDO
DEBIT KREDIT
-
Rp 24,000,000.00
No.: 4-1300
SALDO
DEBIT KREDIT
-
Rp -
No.: 4-1400
SALDO
DEBIT KREDIT
-
Rp 6,750,000
No.: 5-1100
SALDO
DEBIT KREDIT
229,400,000
Rp 714,400,000
Rp 698,400,000
No.: 5-1200
SALDO
DEBIT KREDIT
8,800,000
Rp 11,050,000
No.: 6-1000
SALDO
DEBIT KREDIT
4,400,000
No.: 6-1100
SALDO
DEBIT KREDIT
11,400,000
No.: 6-1200
SALDO
DEBIT KREDIT
4,950,000
No.: 6-1300
SALDO
DEBIT KREDIT
-
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
19,267,000
No.: 8-1100
SALDO
DEBIT KREDIT
5,800,000
No.: 9-1100
SALDO
DEBIT KREDIT
8,800,000
Rp 22,800,000
No.: 9-1200
SALDO
DEBIT KREDIT
6,600,000
No.: 9-1300
SALDO
DEBIT KREDIT
5,033,000
UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
NO CUSTOMER
1
2
3
4
Total ………………
UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
NO SUPPLIER
1
2
3
UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
KODE PRODUCT
1 KULKAS PANASONIC
2 KULKAS TOSHIBA
UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)
BALANCE
UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
(In rupiah)
BALANCE
UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
(In rupiah)
BALANCE
297,000,000.00
70,000,000
367,000,000
UD. MUDAH HASIL
JURNAL PENYESUAIAN
BULAN DESEMBER 2022
TGL NAMA AKUN REF

2022 31 STORE SUPPLIES EXPENSE
Des STORE SUPPLIES
31 RENT EXPENSE
PREPAID RENT
31 INSURANCE EXPENSE
PREPAID INSURANCE
31 BAD DEBT EXPENSE

ALLOWANCE FOR DOBTFULL
31 DEPRECIATION EXPENSE
EQUIPMENT ACCUM. DEP.
31 WAGES & SALARIES EXPENSE

EXPENSE PAYABLE
31 PPN OUTCOME
PPN INCOME
PPN PAYABLE
31 INCOME TAX EXPENSE

INCOME TAX PAYABLE
N
DEBET CREDIT
8,675,000
8,675,000
1,000,000
1,000,000
1,250,000
1,250,000
4,420,000
4,420,000
700,000
700,000
3,550,000
3,550,000
81,610,000
48,760,000
32,850,000
6,275,000
6,275,000
107,480,000 107,480,000
UD. MUDAH HASIL
TRIAL BALANCE, PER 31 DESEMBER 2022
KODE NAMA AKUN DEBET KREDIT

1-1100 Cash In Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000
1-1300 Accounts Receivable Rp 246,000,000
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 367,000,000
1-1600 Store Supplies Rp 10,300,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 318,610,000
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 81,610,000
2-1600 PPN Income Rp 48,760,000
2-2100 Bank BRI Loan Rp 150,000,000
3-1100 Dadang Capital Rp 922,650,000
3-1200 Dadang Drawing Rp 25,400,000
3-1300 Income Summary Rp -
4-1100 Sales Rp 1,279,000,000
4-1200 Sales Return Rp 24,000,000
4-1300 Sales Discount Rp -
4-1400 Freight Collected Rp - Rp 6,750,000
5-1100 Cost of goods Sold Rp 698,400,000
5-1200 Freight Paid Rp 11,050,000
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone, Internet & Electricity exp Rp 11,400,000
6-1200 Store Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expense Rp -
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 19,267,000
8-1100 Interest Revenue Rp 5,800,000
9-1100 Interest Expense Rp 22,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000
Rp 2,793,720,000 Rp 2,793,720,000
Rp -
UD
NERA
Dese
NERACA SALDO
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash In Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 367,000,000
1-1600 Store Supplies Rp 10,300,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 81,610,000
2-1600 PPN Income Rp 48,760,000
2-2100 Bank BRI Loan Rp 150,000,000
3-1100 Dadang Capital Rp 922,650,000
3-1200 Dadang Drawing Rp 25,400,000
3-1300 Income Summary
4-1100 Sales Rp 1,279,000,000
4-1200 Sales Return Rp 24,000,000
4-1300 Sales Discount Rp -
4-1400 Freight Collected Rp - Rp 6,750,000
5-1100 Cost of goods Sold Rp 698,400,000
5-1200 Freight Paid Rp 11,050,000
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone, Internet & Electricity exp Rp 11,400,000
6-1200 Store Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expense Rp -
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 19,267,000
8-1100 Interest Revenue Rp 5,800,000
9-1100 Interest Expense Rp 22,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000
2,793,720,000 2,793,720,000
UD. ABADI
NERACA LAJUR
Desember 2022
AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET
1,127,260,000
8,700,000
246,000,000
4,420,000 17,220,000
367,000,000
8,675,000 1,625,000
1,250,000 16,250,000
1,000,000 21,500,000
22,000,000
700,000 17,200,000
318,610,000
3,550,000 3,550,000
6,275,000 6,275,000
32,850,000 32,850,000
81,610,000 -
48,760,000 -
150,000,000
922,650,000
25,400,000
-
1,279,000,000 -
24,000,000 24,000,000
- -
- -
698,400,000 698,400,000
11,050,000 11,050,000
4,400,000 4,400,000
11,400,000 11,400,000
8,675,000 13,625,000 13,625,000
4,420,000 4,420,000 4,420,000
700,000 17,200,000 17,200,000
1,250,000 15,550,000 15,550,000
1,000,000 24,300,000 24,300,000
3,550,000 39,850,000 39,850,000
19,267,000 19,267,000
5,800,000 -
22,800,000 22,800,000
6,600,000 6,600,000
6,275,000 11,308,000 11,308,000
107,480,000 107,480,000 2,759,905,000 2,753,155,000 924,170,000
367,380,000
1,291,550,000
(6,750,000)
RUGI LABA NERACA
KREDIT DEBET KREDIT
1,127,260,000 -
8,700,000 -
246,000,000 -
- 17,220,000
367,000,000 -
1,625,000 -
16,250,000 -
21,500,000 -
22,000,000 -
- 17,200,000
- 318,610,000
- 3,550,000
- 6,275,000
32,850,000
-
- -
- 150,000,000
- 922,650,000
25,400,000 - 1,835,735,000 1,468,355,000
1,279,000,000 367,380,000
-
-
6,750,000
-
-
-
-
-
-
-
-
-
-
-
5,800,000
-
-
-
1,291,550,000 1,835,735,000 1,468,355,000
367,380,000
1,291,550,000 1,835,735,000 1,835,735,000
UD ABADI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
Sales 1,279,000,000
Sales Return 24,000,000
1,255,000,000
Sales Discount -
Freight Collected 6,750,000
1,261,750,000
Cost of goods Sold 698,400,000
Freight Paid 11,050,000
Advertising Expenses 4,400,000
Telephone, Internet & Electricity exp 11,400,000
Store Supplies Expenses 13,625,000
Bad Debt Expense 4,420,000
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 24,300,000
Wages & Salaries Expense 39,850,000
Other Operating Expense 19,267,000
859,462,000
402,288,000
Pendapatan Lain-lain :
Interest Revenue 5,800,000
Beban Lain-lain:
Interest Expense 22,800,000
Bank Service Charge 6,600,000
Income Tax Expense 11,308,000
(34,908,000)
Laba Bersih 367,380,000
UD ABADI
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
Current Asset : Current Liabiliteis :
Cash In Bank Rp 1,127,260,000 Accounts Payable Rp 318,610,000
Petty Cash Rp 8,700,000 Expense Payable Rp 3,550,000
Accounts Receivable Rp 246,000,000 Income Tax Payable Rp 6,275,000
Allowance for Doubtful Debt -Rp 17,220,000 PPN Payable 32850000
Merchandise Inventory Rp 367,000,000 PPN Outcome 0
Store Supplies Rp 1,625,000 PPN Income 0
Prepaid Insurance Rp 16,250,000
Prepaid Rent Rp 21,500,000 1,771,115,000 Long Term Liabilities :
Fix Asset : Bank BRI Loan 150,000,000.00
Equipment at Cost Rp 22,000,000
Equipment Accum Dep -Rp 17,200,000 Equity :
4,800,000 Dadang Capital 1,264,630,000.00
1,775,915,000
UD ABADI
RUBAHAN POSISI KEUANGAN
31 DESEMBER 2022
Rp 361,285,000
1,414,630,000.00
1,775,915,000
UD ABADI
LAPORAN PERUBAHAN EKUITAS
Dadang Capital Per. 01/12/2022 922,650,000

Laba Usaha Per. 31/12/2022 Rp 367,380,000
Dadang Drawing
Dadang Capital Per. 31/12/2022
S
1,290,030,000
25,400,000
Rp 1,264,630,000
UD ABADI
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas dari Kegiatan Operational :
Penerimaan Pelanggan 905,160,000
Arus Kas Keluar :
Pembayaran kepada pemasok (434,000,000)
Pembayaran expense payable (8,400,000)
Jumlah Arus Kas dari Kegiatan Operational : 462,760,000
Pengeluaran :
Bank BRI loan 150,000,000
Jumlah Kas dari Kegiatan Pendanaan 164,000,000
Jumlah Kas pada Akhir Periode 298,760,000

Kas pada awal periode 828.500.000
Kas /Setara Kas Pada Akhir Periode 1,127,260,000
UD ABADI
CLOSING JOURNAL
DATE DESCRIPTION REFF DEBIT CREDIT

2022 31 Sales 1,279,000,000
DES Interest Revenue 5,800,000
Income Summary 1,284,800,000
31 Income Summary 924,170,000

Sales Return 24,000,000
Cost of goods Sold 698,400,000
Freight Paid 11,050,000
Advertising Expenses 4,400,000
Telephone, Internet & Electricity exp 11,400,000
Store Supplies Expenses 13,625,000
Bad Debt Expense 4,420,000
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 24,300,000
Wages & Salaries Expense 39,850,000
Other Operating Expense 19,267,000
Bank Service Charge 6,600,000
Income Tax Expense 11,308,000
31 Income Summary 367,380,000

Dadang Capital 367,380,000
31 Dadang Drawing 25,400,000

Income Summary 25,400,000
2,601,750,000 2,601,750,000
UD ABADI
POST CLOSING TRIAL BALANCE
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000
1-1400 Allowance for Doubtful Debt Rp - Rp 17,220,000
1-1500 Merchandise Inventory Rp 367,000,000 Rp -
1-1600 Store Supplies Rp 1,625,000 Rp -
1-1700 Prepaid Insurance Rp 16,250,000 Rp -
1-1800 Prepaid Rent Rp 21,500,000 Rp -
1-2100 Equipment at Cost Rp 22,000,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 17,200,000
2-1200 Expense Payable Rp 3,550,000
2-1300 Income Tax Payable Rp 6,275,000
2-1400 PPN Payable Rp 32,850,000
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank BRI Loan Rp 150,000,000
3-1100 Dadang Capital Rp 1,264,630,000
Jumlah ........................ Rp 1,810,335,000 Rp 1,810,335,000

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UD ABADI

TOTAL 427,500,000 47,025,000 2,250,000 476,775,000

TOTAL 476,775,000 TOTAL 476,775,000

TOTAL …………… 811,500,000 725,000,000 79,750,000 6,750,000

TOTAL ……………………. Rp 540,405,000.00

TOTAL 540,405,000 TOTAL

2022 15 BKM12-1 ANGSURAN PIUTANG DAGANG (TOKO POJ 190,000,000

TOTAL ………………… 905,160,000

ACCOUNT ACC. NO TOTAL

ACCOUNT RECEIVABLE 190,000,000

905,160,000 TOTAL 905,160,000

TOTAL ………………… Rp 434,000,000.00

ACC. NO TOTAL ACC. NO TOTAL

TOTAL CASH IN BANK PURCHASE DISCOUNT

TOTAL ……………………………. 1,300,000 1,300,000

TOTAL 1,300,000 TOTAL 1,300,000

5 217 PEMBELIAN 25 4,500,000.00 112,500,000.00

8 324 PEMBELIAN 15 4,500,000.00 67,500,000.00

10 NK-1 RETUR PEMBELIAN 1 4,500,000.00 4,500,000.00

12 F12-2 PENJUALAN 25 6,500,000.00 162,500,000.00

15 F12-3 PENJUALAN 10 6,500,000.00 65,000,000.00

17 F12-4 PENJUALAN 15 6,500,000.00 97,500,000.00

18 NK-1 RETUR PENJUALAN 2 6,500,000.00 13,000,000.00

DEC 2 F011 PEMBELIAN 15 3,500,000.00 52,500,000.00

5 217 PEMBELIAN 20 3,500,000.00 70,000,000.00

8 324 PEMBELIAN 10 3,500,000.00 35,000,000.00

10 NK-1 RETUR PEMBELIAN 2 3,500,000.00 7,000,000.00

11 F12-1 PENJUALAN 10 5,500,000.00 55,000,000.00

15 F12-3 PENJUALAN 10 5,500,000.00 55,000,000.00

17 F12-4 PENJUALAN 15 5,500,000.00 82,500,000.00

18 NK-1 RETUR PENJUALAN 2 5,500,000.00 11,000,000.00

Nama : Toko Pojok

Date Description Ref

Nama : Toko Seven

Date Description Ref

Nama : Toko Raya

Date Description Ref

Nama : PT GUNUNG KAWI

Date Description Ref Debit Credit

Nama : PT BROMO ASRI

Date Description Ref Debit Credit

NAMA : Cash In Bank

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Petty Cash

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Accounts Receivable

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Allowance for Doubtful Debt

TANGGAL KETERANGAN REF DEBIT KREDIT

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Store Supplies

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Prepaid Insurance

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Prepaid Rent

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Prepaid Tax

TANGGAL KETERANGAN REF DEBIT KREDIT

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Equitment Accum Dep

TANGGAL KETERANGAN REF DEBIT KREDIT

NAMA : Accounts Payable