DAFTAR NAMA AKUN

FUNGSI UNTUK MENCATAT MUTASI

NOMOR NAMA AKUN
NILAI :
Current Assets :
1-1100 Cash in Bank Kas di bank
1-1200 Petty Cash Kas kecil
1-1300 Accounts Receivable Piutang dagang
1-1400 Allowance for Doubtful Debt Penyisihan atau cadangan kerugian piutang
1-1500 Merchandise Inventory Persedian barang dagangan
1-1600 Store Supplies Perlengkapan toko
1-1700 Prepaid Insurance Asuransi dibayar dimuka
1-1800 Prepaid Rent Sewa dibayar dimuka
1-1900 Prepaid Tax Uang muka PPh Ps 25
Fixed Assets :
1-2100 Equidment at Cost Peralatan
1-2110 Equidment Accum Dep Akumulasi penyusutan peralatan
Current Liabilities :
2-1100 Accounts Payable Hutang dagang
2-1200 Expense Payable Hutang biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
2-1400 PPN Payable Hutang PPN
2-1500 PPN Outcome PPN Keluaran
2-1600 PPN Income PPN Masukan
Long Term Liabilities :
2-2100 Bank Permata Loan Hutang Jangka Panjang
Equity
3-1100 Raka Capital Modal Raka
3-1200 Raka Drawing Prive Raka
3-1300 Income Summary Ikhtisar laba-rugi
Revenues :
4-1100 Sales Penjualan barang dagang
4-1200 Sales Retur Retur penjualan
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan
5-1200 Freight Paid Beban transportasi pembelian
Operating Expenses :
6-1000 Anvertising Expenses Beban iklan
6-1100 Telephone & Electricity Expe Beban telepon dan listrik
6-1200 Store Supplies Expenses Beban perlengkapan toko
6-1300 Bad Debts Expenses Beban kerugian penghapusan piutang
6-1400 Depreciation Expense Beban depresiasi aktiva tetap (peralatan)
6-1500 Insurance Expense Beban asuransi
6-1600 Rent Expense Beban sewa toko
6-1700 Wages & Salaries Beban upah dan gaji
6-1800 Other Operating Expenses Beban-beban operasi lainnya
Other Revenus and Gains :
8-1100 Interest Revenue Pendapatan bunga
Other Expenses and Losses :
9-1100 Interest Expense Beban bunga
9-1200 Bank Service Charge Beban Administrasi bank
9-1300 Income Tax Expense Beban pajak penghasilan (PPh)
 UD.BUANA
SALES JOURNAL
30 DECEMBER 2018

DEBIT CREDIT

DATE DOC.NO CUSTOMER'S Accounts

Cash in Bank Sales Retur
Receivable
1-1100 4-1200 1-1300
6-Dec-18 F12-1 DIGITAL ELEX Rp 286,000,000 Rp 231,500,000
18-Dec-18 F12-2 JB ELEX Rp 188,100,000 Rp 146,000,000
27-Dec-18 F12-3 MAJU ELEX Rp 467,500,000 Rp 367,214,290
Rp 941,600,000 Rp 744,714,290
TOTAL Rp 941,600,000 Rp
 CREDIT
Income Tax
Income Summary
Payable
3-1300 2-1300
Rp 260,000,000 Rp 26,000,000
Rp 171,000,000 Rp 17,100,000
Rp 425,000,000 Rp 42,500,000
Rp 856,000,000 Rp 85,600,000
941,600,000
 UD.BUANA
PURCHASE JOURNAL
30 DECEMBER 2018

DEBIT

DATE NO.DOC VENDOR'S Accounts Receivable PPN Payable

1-1300 2-1400
10-Dec-18 F05 PT MARGONDA Rp 301,000,000 Rp 30,100,000
22-Dec-18 A17 PT SAHABAT JAYA Rp 383,400,000 Rp 38,340,000
29-Dec-18 G11 FA.MAKMUR Rp 333,200,000 Rp 33,320,000
Rp 1,017,600,000 Rp 101,760,000
TOTAL Rp 1,119,360,000
 CREDIT

Equidment Accum Dep

1-2110
Rp 331,100,000
Rp 421,740,000
Rp 366,520,000
Rp 1,119,360,000
Rp 1,119,360,000
 UD.BUANA
CASH RECEIPT JOUR
30 DECEMBER 20

DEBIT
Cash in Bank OTHER
DATE DOC.NO DESC
ACCOUNT
1-1100 ACCOUNT NAME
NO.
3-Dec-18 BKM12-1 JB ELEX Rp 34,100,000
12-Dec-18 BKM12-2 DIGITAL ELEX Rp 231,000,000
13-Dec-18 KN01 PENJUALAN TUNAI Rp 266,200,000

14-Dec-18 BKM12-3 DIGITAL ELEX Rp 28,600,000

BKM12-4 Rp 7,200,000
20-Dec-18 PANEN ELEX
25-Dec-18 BKM12-5 MAJU ELEX Rp 19,800,000
Rp 586,900,000
TOTAL Rp 586,900
 UD.BUANA
H RECEIPT JOURNAL
0 DECEMBER 2018

CREDIT
HER Accounts Receivable OTHER
ACCOUNT
AMOUNT 1-1300 ACCOUNT NAME
NO.
Rp 180,000,000 Rp 34,100,000
Rp 231,000,000
Sales 4-1100
PPN Outcome 2-1500
Rp 28,600,000 Merchandise Inventory 1-1500

1-1400
Allowance for Doubtful Debt
Rp 19,800,000
Rp 313,500,000
586,900,000 Rp 766,900,000
ER
AMOUNT

Rp 242,000,000
Rp 24,200,000
Rp 180,000,000

Rp 7,200,000

Rp 453,400,000
766,900,000
 UD.BUANA
CASH PAYMENT JOURNAL
30 DECEMBER 2018

DEBIT
Accounts Payable OTHER
DATE DOC.NO DESC
2-1100 ACCOUNT NAME

1-Dec-18 BKK12-1 GAJI KARYAWAN Wages & Salaries

6-Dec-18 BKK12-2 PT MARGONDA Rp 28,600,000
9-Dec-18 BKK12-3 PT SAHABAT JAYA Rp 23,100,000
15-Dec-18 BKK12-4 KAS NEGARA PPN Payable
18-Dec-18 BKK12-5 PT MARGONDA Rp 286,000,000
23-Dec-18 BKK12-6 FA.MAKMUR Rp 17,600,000
30-Dec-18 BKK12-7 ANGSURAN Bank Permata Loan
Interest Expense
Rp 355,300,000
TOTAL Rp 3
 UD.BUANA
H PAYMENT JOURNAL
0 DECEMBER 2018

DEBIT CREDIT
OTHER Cash in Bank OTHER
ACCOUNT ACCOUNT ACCOUNT
AMOUNT 1-1100 AMOUNT
NO. NAME NO.
6-1700 Rp 2,500,000 Rp 2,500,000
Rp 28,600,000
Rp 23,100,000
2-1400 Rp 1,500,000 Rp 1,500,000
Rp 286,000,000
Rp 17,600,000
2-2100 Rp 16,000,000 Rp 19,000,000
9-1100 Rp 3,000,000
Rp 23,000,000 Rp 378,300,000
378,300,000 Rp 378,300,000
 UD.BUANA
PETTY CASH
30 DECEMBER 2018

DEBIT

DATE DOC.NO DESC

ACCOUNT NAME

2-Dec-18 V12-1 PEMBUATAN BROSUR Anvertising Expenses

4-Dec-18 V12-2 BAYAR TAGIHAN LAT Expense Payable
9-Dec-18 V12-3 PEMBELIAN PERLENGKAPAN Store Supplies
26-Dec-18 V12-4 PERBAIKAN Other Operating Expenses
TOTAL
UANA
CASH
BER 2018

DEBIT CREDIT

0
ACCOUNT NO. AMOUNT
Current Assets :
6-1000 Rp 675,000 Rp 675,000
2-1200 Rp 1,400,000 Rp 1,400,000
1-1600 Rp 900,000 Rp 900,000
6-1800 Rp 500,000 Rp 500,000
Rp 3,475,000 Rp 3,475,000
 UD.BUANA
MEMORIAL JOURNAL
30 DECEMBER 2018

DATE DESC ACC. NO DEBIT

7-Dec-18 Sales Retur 4-1200 Rp 50,000,000
PPN Outcome 2-1500 Rp 5,000,000
Merchandise Inventory 1-1500
Accounts Receivable 1-1300
Cost of goods Sold 5-1100
11-Dec-18 Accounts Payable 1-2110 Rp 45,100,000
Accounts Receivable 1-1300
PPN Payable 2-1400
Cost of goods Sold
TOTAL Rp 100,100,000
CREDIT

Rp 55,000,000

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

Rp 100,100,000
 UD.BUANA
SALES JOURNAL RECAPITULATION
30 DECEMBER 2018

DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Cash in Bank 1-1100 Rp 941,600,000 Income Summary
Income Tax Payable

TOTAL Rp 941,600,000 TOTAL

UD.BUANA
POURCHASE JOURNAL RECAPITULATION
30 DECEMBER 2018

DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Accounts Receivable 1-1300 Rp 1,017,600,000 Equidment Accum Dep
PPN Payable 2-1400 Rp 101,760,000

TOTAL Rp 1,119,360,000 TOTAL

UD.BUANA
CASH RECEIPT JOURNAL RECAPITULATION
30 DECEMBER 2018

DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Cash in Bank 1-1100 Rp 586,900,000 Accounts Receivable
Sales
PPN Outcome

Allowance for Doubtful Debt

TOTAL Rp 586,900,000 TOTAL

UD.BUANA
CASH PAYMENT JOURNAL RECAPITULATION
30 DECEMBER 2018
 DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Accounts Payable 2-1100 Rp 355,300,000 Cash in Bank
Wages & Salaries 6-1700 Rp 2,500,000
PPN Payable 2-1400 Rp 1,500,000
Bank Permata Loan 2-2100 Rp 16,000,000
Interest Expense 9-1100 Rp 3,000,000

TOTAL Rp 378,300,000 TOTAL

UD.BUANA
PETTY CASH RECAPITULATION
30 DECEMBER 2018

DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Anvertising Expenses 6-1000 Rp 675,000 0
Expense Payable 2-1200 Rp 1,400,000
Store Supplies 1-1600 Rp 900,000
Other Operating Expenses 6-1800 Rp 500,000

TOTAL Rp 3,475,000 TOTAL

UD.BUANA
MEMORIAL JOURNAL RECAPITULATION
30 DECEMBER 2018

DEBIT CREDIT
ACCOUNT NAME ACCOUNT NO AMOUNT ACCOUNT NAME
Sales Retur 4-1200 Rp 50,000,000 Cost of goods Sold
Err:509 Err:509 Rp 5,000,000 Accounts Receivable
Accounts Payable 1-2110 Rp 45,100,000 PPN Payable

TOTAL Rp 100,100,000 TOTAL

 CREDIT
ACCOUNT NO AMOUNT
3-1300 Rp 856,000,000
2-1300 Rp 85,600,000

Rp 941,600,000

ON

CREDIT
ACCOUNT NO AMOUNT
1-2110 Rp 1,119,360,000

Rp 1,119,360,000

ION

CREDIT
ACCOUNT NO AMOUNT
1-1300 Rp 313,500,000
4-1100 Rp 242,000,000
2-1500 Rp 24,200,000

1-1400 Rp 7,200,000

Rp 586,900,000

TION
 CREDIT
ACCOUNT NO AMOUNT
1-1100 Rp 378,300,000

Rp 378,300,000

CREDIT
ACCOUNT NO AMOUNT
Current Assets : Rp 3,475,000

Rp 3,475,000

ON

CREDIT
ACCOUNT NO AMOUNT
5-1100 Rp 55,000,000
1-1300 Rp 41,000,000
2-1400 Rp 4,100,000

Rp 100,100,000
 UD.BUANA
GENERAL LEDGER
PERIODE 31 DESEMBER

CASH IN BANK
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 83,204,500 Rp 83,204,500
31-Dec-18 CRJ Rp 586,900,000 Rp 670,104,500
31-Dec-18 CPJ Rp 378,300,000 Rp 291,804,500

PETTY CASH
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 9,800,000 Rp 9,800,000
31-Dec-18 PC Rp 3,475,000 Rp 6,325,000

ACCOUNT RECEIVABLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 85,800,000 Rp 85,800,000
31-Dec-18 SJ Rp 941,600,000 Rp 1,027,400,000
31-Dec-18 CRJ Rp 313,500,000 Rp 713,900,000
31-Dec-18 MJ Rp 55,000,000 Rp 658,900,000

ALLOWANCE FOR DOUBTFUL DEBT

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 11,800,000
31-Dec-18 CRJ Rp 7,200,000

MERCHAINDISE INVENTORY
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 520,000,000 Rp 520,000,000
31-Dec-18 PJ Rp 1,017,600,000 Rp 1,537,600,000
31-Dec-18 MJ Rp 41,000,000 Rp 1,496,600,000

OFFICE SUPPLIES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 9,800,000 Rp 9,800,000
PC Rp 900,000 Rp 10,700,000

PREPAID INSURANCE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 15,000,000 Rp 15,000,000
 PREPAID RENT
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 22,500,000 Rp 22,500,000

EQUIPMENT
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 63,300,000 Rp 63,300,000

ACCUMULATED DEPRECIATION - EQUIPMENT

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 17,500,000

ACCOUNTS PAYABLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 69,300,000
31-Dec-18 PJ Rp 1,119,360,000
31-Dec-18 CPJ Rp 355,300,000
31-Dec-18 MJ Rp 45,100,000

EXPENSE PAYABLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 3,900,000
31-Dec-18 PC Rp 1,400,000

PPN OUTCOME
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 1,500,000
31-Dec-18 SJ Rp 85,600,000
31-Dec-18 CRJ Rp 24,200,000
31-Dec-18 MJ Rp 5,000,000

PPN INCOME
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Dec-18 PJ Rp 101,760,000 Rp 101,760,000
31-Dec-18 MJ Rp 4,100,000 Rp 97,660,000

PPN PAYABLE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
31-Dec-18 CPJ Rp 1,500,000 Rp 1,500,000
 BANK PERMATA LOAN
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 301,000,000
31-Dec-18 CPJ Rp 16,000,000

RAKA CAPITAL
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 366,500,000

RAKA DRAWING
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 25,400,000 Rp 25,400,000

SALES OF MERCHAINDISE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 3,523,100,000
31-Dec-18 SJ Rp 856,000,000
31-Dec-18 CRJ Rp 242,000,000

SALES RETURN
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 100,000,000 Rp 100,000,000
31-Dec-18 MJ Rp 50,000,000 Rp 150,000,000

COST OF GOODS SOLD

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 2,826,900,000 Rp 2,826,900,000

FREIGHT PAID
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 61,600,000 Rp 61,600,000

ADVERTISING EXPENSES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 29,400,000 Rp 29,400,000
31-Dec-18 PC Rp 675,000 Rp 30,075,000

TELEPHONE & ELECTRICITY EXPENSES

BALANCE
DATE DESC REFF DEBIT CREDIT
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 69,600,000 Rp 69,600,000

STORE SUPPLIES EXPENSES

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 33,250,000 Rp 33,250,000

BAD DEBTS EXPENSES

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 15,100,000 Rp 15,100,000

DEPRESCIATION EXPENSES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 13,750,000 Rp 13,750,000

INSURANCE EXPENSES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 11,000,000 Rp 11,000,000

RENT EXPENSES
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 23,500,000 Rp 23,500,000

WAGES & SALARIES EXPENSES

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 93,760,000 Rp 93,760,000
31-Dec-18 CPJ Rp 2,500,000 Rp 96,260,000

OTHER OPERATING EXPENSES

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 65,000,000 Rp 65,000,000
31-Dec-18 PC Rp 500,000 Rp 65,500,000

INTEREST REVENUE
BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 54,900,000

INTEREST EXPENSES
BALANCE
DATE DESC REFF DEBIT CREDIT
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 85,320,000 Rp 85,320,000
31-Dec-18 CPJ Rp 3,000,000 Rp 88,320,000

BANK SERVICE CHARGE

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 59,400,000 Rp 59,400,000

COMPANY INCOME TAXES

BALANCE
DATE DESC REFF DEBIT CREDIT
DEBIT
1-Dec-18 SALDO AWAL Rp 27,115,500 Rp 27,115,500
BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 11,800,000
Rp 19,000,000

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 17,500,000

BALANCE
CREDIT
Rp 69,300,000
Rp 1,188,660,000
Rp 833,360,000
Rp 788,260,000

BALANCE
CREDIT
Rp 3,900,000
Rp 2,500,000

BALANCE
CREDIT
Rp 1,500,000
Rp 87,100,000
Rp 111,300,000
Rp 106,300,000

BALANCE
CREDIT

BALANCE
CREDIT
BALANCE
CREDIT
Rp 301,000,000
Rp 285,000,000

BALANCE
CREDIT
Rp 366,500,000

BALANCE
CREDIT

BALANCE
CREDIT
Rp 3,523,100,000
Rp 4,379,100,000
Rp 4,621,100,000

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
 CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
Rp 54,900,000

BALANCE
 CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
 UD.BUANA
TRIAL BALANCE
PERIODE 31 DESEMBER

AAC.NO ACCOUNT NAME DEBIT CREDIT

1-1100 Cash in Bank Rp 291,804,500
1-1200 Petty Cash Rp 6,325,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 1,496,600,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,000,000
1-1800 Prepaid Rent Rp 22,500,000
1-2100 EQUIPMENT Rp 63,300,000
1-2110 Equidment Accum Dep Rp 17,500,000
Equidment Accum Dep Rp 788,260,000
Current Liab 0 Rp 2,500,000
2-1200 Expense Payable Rp 1,500,000
2-1300 Income Tax Payable Rp 106,300,000
2-1400 PPN Payable Rp 97,660,000
2-1600 PPN Income Rp 285,000,000
2-2100 Bank Permata Loan Rp 366,500,000
Equity 0 Rp 25,400,000
3-1300 Income Summary Rp 4,621,100,000
Revenues : 0 Rp 150,000,000
4-1200 Sales Retur Rp 2,826,900,000
Cost Of Go 0 Rp 61,600,000
5-1200 Freight Paid Rp 30,075,000
Operating 0 Rp 69,600,000
6-1000 Anvertising Expenses Rp 33,250,000
6-1100 Telephone & Electricity Expenses Rp 15,100,000
6-1200 Store Supplies Expenses Rp 13,750,000
6-1300 Bad Debts Expenses Rp 11,000,000
6-1400 Depreciation Expense Rp 23,500,000
6-1500 Insurance Expense Rp 96,260,000
6-1600 Rent Expense Rp 65,500,000
6-1800 Other Operating Expenses Rp 54,900,000
8-1100 Interest Revenue Rp 88,320,000
Other Expe 0 Rp 59,400,000
9-1100 Interest Expense Rp 27,115,500
TOTAL Rp 6,261,060,000 Rp 6,261,060,000
 UD. BANUA
INVENTORY CARD
31-Dec-18

HPP-14
In Out
DATE Doc. No Descript
Unit Price Amount Unit
1 Saldo
6 Digital Alex 9
7 Retur -2
10 PT Margoda 11 Rp 16,000,000 Rp 176,000,000
11 Retur -1 Rp 16,000,000 Rp (16,000,000)
13 Penjualan Tunai 5
18 JB Alex 6
22 PT Sahabat Jaya 12 Rp 16,200,000 Rp 194,400,000
27 Maju Alex 15
29 Fa. Makmur 12 Rp 16,400,000 Rp 196,800,000

DI-15
In Out
DATE Doc. No Descript
Unit Price Amount Unit
1 Saldo
6 Digital Alex 7
7 Retur -1
10 PT Margoda 10 Rp 12,500,000 Rp 125,000,000
11 Retur -2 Rp 12,500,000 Rp (25,000,000)
13 Penjualan Tunai 8
18 JB Alex 4
22 PT Sahabat Jaya 15 Rp 12,600,000 Rp 189,000,000
27 Maju Alex 10
29 Fa. Makmur 11 Rp 12,400,000 Rp 136,400,000
UD. BANUA
ENTORY CARD
31-Dec-18

Out Balance
Price Amount Unit Price Amount
20 Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 144,000,000 11 Rp 16,000,000 Rp 176,000,000
Rp 16,000,000 Rp (32,000,000) 13 Rp 16,000,000 Rp 208,000,000
24 Rp 16,000,000 Rp 384,000,000
23 Rp 16,000,000 Rp 368,000,000
Rp 16,000,000 Rp 80,000,000 18 Rp 16,000,000 Rp 288,000,000
Rp 16,000,000 Rp 96,000,000 12 Rp 16,000,000 Rp 192,000,000
24 Rp 16,100,000 Rp 386,400,000
Rp 16,100,000 Rp 241,500,000 9 Rp 16,100,000 Rp 144,900,000
21 Rp 16,271,429 Rp 341,700,000

Out Balance
Price Amount Unit Price Amount
16 Rp 12,500,000 Rp 200,000,000
Rp 12,500,000 Rp 87,500,000 9 Rp 12,500,000 Rp 112,500,000
Rp 12,500,000 Rp (12,500,000) 10 Rp 12,500,000 Rp 125,000,000
20 Rp 12,500,000 Rp 250,000,000
18 Rp 12,500,000 Rp 225,000,000
Rp 12,500,000 Rp 100,000,000 10 Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 50,000,000 6 Rp 12,500,000 Rp 75,000,000
21 Rp 12,571,429 Rp 264,000,000
Rp 12,571,429 Rp 125,714,290 11 Rp 12,571,429 Rp 138,285,719
22 Rp 12,485,715 Rp 274,685,719
 UD. BANUA
ACCOUNT PAYBLE SUBS DIARY
31-Dec-18
PT SAHABAT JAYA
BALANCE
DATE DESCIPTION REFF DEBIT KREDIT
DEBIT
1 OPENING BALANCE
9-Dec-18 CPJ Rp 23,100,000
22-Dec-18 PJ Rp 421,740,000

Fa. MAKMUR
BALANCE
DATE DESCIPTION REFF DEBIT KREDIT
DEBIT
1 OPENING BALANCE
23-Dec-18 CPJ Rp 17,600,000
29-Dec-18 PJ Rp 366,520,000

PT MARGODA
BALANCE
DATE DESCIPTION REFF DEBIT KREDIT
DEBIT
1 OPENING BALANCE
6-Dec-18 CPJ Rp 28,600,000
18-Dec-18 CPJ Rp 286,000,000 Rp 286,000,000
10-Dec-18 PJ Rp 331,100,000
11-Dec-18 RETUR PEMBELIAN MJ Rp 45,100,000
BALANCE
CREDIT
Rp 23,100,000
Rp -
Rp 421,740,000

BALANCE
CREDIT
Rp 17,600,000
Rp -
Rp 366,520,000

BALANCE
CREDIT
Rp 28,600,000
Rp -

Rp 45,100,000
Rp -
 UD. BANUA
ACCOUNT RECEIVABLE SUBS DIARY
31-Dec-18
JB ELEX

DATE DESCIPTION REFF DEBIT KREDIT

1 OPENING BALANCE
3-Dec-18 CRJ Rp 34,100,000
18-Dec-18 SJ Rp 188,100,000
DIARY

BALANCE
DEBIT CREDIT
Rp 34,100,000
Rp -
Rp 188,100,000