6021 p2 Lembar Kerja

UD.
BUANA
TRIAL BALANCE, PER 1 DESEMBER 2018
KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
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 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
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 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
UD BUANA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE
2018 10 No. F05 PT Margonda Rp 301,000,000 Rp 30,100,000 Rp 331,100,000

DEC 22 No. A17 PT Sahabat Jaya Rp 399,600,000 Rp 39,960,000 Rp 439,560,000
29 No. 34C Fa. Makmur Rp 333,200,000 Rp 33,320,000 Rp 366,520,000
TOTAL……………. Rp 1,033,800,000 Rp 103,380,000 Rp 1,137,180,000

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

UD BUANA
SALES JOURNAL
DECEMBER, 2018
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE
2016 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 42,500,000
-
TOTAL …………… 941,600,000 856,000,000 85,600,000
ACCOUNT NUMBER……………. 1-1400 1-1500 2-1500
RECAPITULATION
DEBIT KREDIT
1-1400 941,600,000 1-1500 856,000,000
2-1500 85,600,000
TOTAL 941,600,000 TOTAL 941,600,000

UD BUANA
GENERAL JOURNAL
DECEMBER 2018
Pos
Date Invoice Description Debit Credit
Ref
2018 6 F12-1 Cost Of Goods Sold 5-1100 Rp231,500,000
DEC Merchandise Inventory 1-1500 Rp231,500,000
7 NK12-1 Sales Return 4-1200 Rp50,000,000

PPN Outcome 2-1500 Rp5,000,000
Account Receivable 1-1300 Rp55,000,000
(Digital Elex)
Merchandise Inventory 1-1500 Rp44,500,000
Cost Of Godds Sold 5-1100 Rp44,500,000
11 NB-1 Account Payable 2-1100 Rp45,100,000

PPN Outcome Rp4,100,000
13 KN01 Cost Of Goods Sold 5-1100 Rp180,000,000

18 F12-3 Cost Of Good Sold 5-1100 Rp146,000,000

27 F12-3 Cost Of Good Sold 5-1100 Rp366,000,000

TOTAL ……………………. Rp1,068,100,000 Rp1,068,100,000
RECAPITULATION
DEBIT KREDIT
1-1500 44,500,000 1-1300 55,000,000
2-1100 45,100,000 1-1500 964,500,000
2-1500 5,000,000 2-1500 4,100,000
4-1200 50,000,000 5-1100 44,500,000
5-1100 923,500,000
TOTAL 1,068,100,000 TOTAL 1,068,100,000

UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL
2018 3 BKM12-1 Pelunasan faktur F11-12 34,100,000 34,100,000

DEC 12 BKM12-2 Pelunasan faktur F12-1 180,400,000 180,400,000
(Digital Elex)
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000
14 BKM12-3 Pelunasan Faktur F11-25 28,600,000 28,600,000
(Digital Elex)
20 BKM12-4 Penerimaan Penghapusan Piutang 7,200,000 Allowance For Debt Ful 1-1400 7,200,000
25 BKm12-5 Pelunasan Faktur F11-10 19,800,000 19,800,000
(Maju elex)
TOTAL ………………… 536,300,000 262,900,000 31,400,000

ACCOUNT NUMBER…………………. 1-1100 1-1300
RECAPITULATION
DEBIT KREDIT
1-1100 536,300,000 1-1300 262,900,000
1-1400 7,200,000
2-1500 24,200,000
4-1100 242,000,000
TOTAL 536,300,000 TOTAL 536,300,000

UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2018 1 BKK12-1 PEMBAYARAN GAJI EXPENSE PAYABLE 2-1200 Rp 2,500,000 Rp 2,500,000
DEC 6 BKK12-2 PT Margonda Rp 28,600,000 Rp 28,600,000
9 BKK12-3 PT Sahabat Jaya Rp 23,100,000 Rp 23,100,000
15 BKK12-4 Pembayaran PPN PPN Payable 2-1400 Rp 1,500,000 Rp 1,500,000
18 BKK12-5 PT Margonda Rp 286,000,000 Rp 286,000,000
23 BKK12-6 Fa. Makmur Rp 17,600,000 Rp 17,600,000
30 BKK12-7 Pembayaran Angsuran Bank Bank Mandiri Loan 2100 Rp 16,000,000
Rp 19,000,000
Interest Expense 9-1100 Rp 3,000,000
TOTAL ………………… Rp 355,300,000 23,000,000 378,300,000
ACCOUNT NUMBER…………………. 2-1100 1-1100
RECAPITULATION
DEBIT KREDIT
2-1100 355,300,000 1-1100 378,300,000
2-1200 2,500,000
2-1400 1,500,000
-2100 16,000,000
9-1100 3,000,000
TOTAL 378,300,000 TOTAL 378,300,000

UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 V12-1 PERCETAKAN KEMENANGAN Advertising Expense 6-1000 675,000 675,000
DEC 4 V12-2 KANTOR PLN & TELKOM Expense Payable 2-1200 975,000 975,000
9 V12-3 TOKO SUPER Store Supplies 1-1600 900,000 900,000
26 V12-4 TN SANTOSO Other Operating Expense 6-1800 500,000 500,000
TOTAL ……………………………. 3,050,000 3,050,000

ACCOUNT NUMBER
RECAPITULATION
DEBIT KREDIT
1-1600 900,000 1-1200 3,050,000
2-1200 975,000
6-1000 675,000
6-1800 500,000
TOTAL 3,050,000 TOTAL 3,050,000

UD BUANA
INVENTORY CARD
DECEMBER, 2016
NAME : DELL Inspiron 15
KODE : DL-15
( In Rupiah )
EVIDENC IN OUT B
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2018 1 Opening Balance 16

DEC 6 F12-1 Sales 7 Rp12,500,000 Rp87,500,000 9
7 NK12-1 Sales return 1 Rp 14,000,000 Rp 14,000,000 10
10 No.F05 Purchase 10 Rp 12,500,000 Rp 125,000,000 20
11 Nb-1 Purchase return 2 Rp12,500,000 Rp25,000,000 18
13 KN01 Sales 8 Rp12,500,000 Rp100,000,000 10
18 F12-2 Sales 4 Rp12,500,000 Rp50,000,000 6
22 No.A17 Purchase 15 Rp 12,600,000 Rp 189,000,000 6
15
27 F12-3 Sales 6 Rp12,500,000 Rp75,000,000 11
4 Rp12,600,000 Rp50,400,000
29 No. G11 Purchase 11 Rp 12,400,000 Rp 136,400,000 11
11
36 Rp 450,400,000 29 Rp362,900,000 22
UD BUANA
INVENTORY CARD
DECEMBER, 2016
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah )
EVIDENC IN OUT B
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2018 1 Opening Balance 20
DEC 6 F12-1 Sales 9 Rp 16,000,000 Rp 144,000,000 11
7 NK12-1 Sales Return 2 Rp 18,000,000 Rp 36,000,000 13
10 No.F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 24
11 NB-1 Purchase Return 1 Rp 16,000,000 Rp 16,000,000 23
13 KN01 Sales 5 Rp 16,000,000 Rp 80,000,000 18
18 F12-2 Sales 6 Rp 16,000,000 Rp 96,000,000 12
22 No.A17 Purchase 13 Rp 16,200,000 Rp 210,600,000 12
13
27 F12-3 Sales 12 Rp 16,000,000 Rp 192,000,000 10
3 Rp 16,200,000 Rp 48,600,000
29 No.G11 Purchase 12 Rp 16,400,000 Rp 196,800,000 10
12
36 583,400,000 35 560,600,000 22
UD BUANA
NVENTORY CARD
DECEMBER, 2016
METODE : FIFO
BALANCE
PRICE TOTAL
Rp 12,500,000 Rp 200,000,000
Rp 12,500,000 Rp 112,500,000
Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 250,000,000
Rp 12,500,000 Rp 225,000,000
Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 75,000,000
Rp 12,500,000 Rp 75,000,000
Rp 12,600,000 Rp 189,000,000
Rp 12,600,000 Rp 138,600,000
Rp -
Rp 12,600,000 Rp 138,600,000
Rp 12,400,000 Rp 136,400,000
Rp 275,000,000
UD BUANA
NVENTORY CARD
DECEMBER, 2016
METODE : FIFO
BALANCE
PRICE TOTAL
Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 176,000,000
Rp 16,000,000 Rp 208,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 368,000,000
Rp 16,000,000 Rp 288,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,200,000 Rp 210,600,000
Rp 16,200,000 Rp 162,000,000
Rp 16,200,000 Rp 162,000,000
Rp 16,400,000 Rp 196,800,000
358,800,000
UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Nama : JB ELEX Kode : C001
Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Opening balance _ _ 34,100,000 _
DEC 3 Received _ 34,100,000 _
18 Sales 188,100,000 188,100,000 _
_ _ _ _
_ _ _ _
_ _ _ _
Nama : DIGITAL ELEX Kode : C002
Balance
Debit Credit
2016 1 Opening balance _ _ 28,600,000 _
DEC 6 sales 286,000,000 _ 314,600,000 _
7 Sales Return _ 55,000,000 259,600,000 _
12 Received _ 180,400,000 79,200,000 _
14 Received _ 28,600,000 50,600,000 _
_ _ _ _
Nama : MAJU ELEX Kode : C003
Balance
Debit Credit
2016 1 Opening Balance _ _ 19,800,000 _
DEC 25 Received _ 19,800,000 _ _
27 Sales 467,500,000 _ 467,500,000 _
_ _ _ _
_ _ _ _
_ _ _ _
UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Nama : PT SAHABAT JAYA Kode : S001
Balance
Debit Credit
2016 1 Balance √ 23,100,000
DEC 9 Payment CPJ 23,100,000 ─
22 Purchase PJ 439,560,000 439,560,000
Nama : Fa. MAKMUR Kode : S002
Balance
Debit Credit
2016 1 Balance √ 17,600,000
DEC 23 Payment CPJ 17,600,000 ─
29 Purchase PJ 366,520,000 366,520,000

UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO CUSTOMER BALANCE
1 JB Elex 188,100,000
2 Digital Elex 50,600,000
3 Maju Elex 467,500,000
4 Panen Elex 3,300,000
Total ……………… 709,500,000
UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO SUPPLIER BALANCE
1 PT Sahabat Jaya 439,560,000

2 Fa Makmur 366,520,000
3 PT Margonda 45,100,000
Total ……………… 851,180,000
UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)
KODE PRODUCT BALANCE
1
2
Total ………………
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 42,770,000

31 Cash Receive Journal CRJ Rp 536,300,000 Rp 579,070,000
31 Cash Payment Journal CPJ Rp 378,300,000 Rp 200,770,000
NAMA : Petty Cash No.: 1-1200

SALDO
DEBIT KREDIT
31 Petty Cash Journal PTJ Rp 3,050,000 Rp 6,750,000
NAMA : Accounts Receivable No.: 1-1300

SALDO
DEBIT KREDIT
31 Sales Journal SJ Rp 941,600,000 Rp 1,027,400,000
31 General journal Rp 55,000,000 Rp 709,500,000
NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 Cash receive Journal CRJ Rp 7,200,000 Rp 19,000,000
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Merchandise Inventory No.: 1-1500

SALDO
DEBIT KREDIT
31 Purchase Journal PJ Rp 1,033,800,000 Rp 1,553,800,000
31 General Journal GJ Rp 920,000,000 Rp 633,800,000
NAMA : Store Supplies No.: 1-1600

SALDO
DEBIT KREDIT
31 Petty Cash Journal PTJ Rp 900,000 Rp 10,700,000
NAMA : Prepaid Insurance No.: 1-1700

SALDO
DEBIT KREDIT
NAMA : Prepaid Rent No.: 1-1800

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Prepaid Tax No.: 1'1900

SALDO
DEBIT KREDIT
NAMA : Equitment at Cost No.: 1-2100

SALDO
DEBIT KREDIT
NAMA : Equitment Accum Dep No.: 1-1210

SALDO
DEBIT KREDIT
NAMA : Accounts Payable No.: 2-1100

SALDO
DEBIT KREDIT
31 purchase Journal PJ Rp 1,137,180,000 Rp 1,206,480,000
31 General Journal GJ Rp 45,100,000 Rp 1,161,380,000
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Expense Payable No.: 2-1200

SALDO
DEBIT KREDIT
31 petty Cash PCJ Rp 975,000 Rp 425,000
NAMA : Income Tax Payable No.: 2-1300

SALDO
DEBIT KREDIT
Des 1 Balance Rp -
NAMA : PPN Payable No.: 2-1400

SALDO
DEBIT KREDIT
31 Cash payment CPJ Rp 1,500,000 Rp -
NAMA : PPN Outcome No.: 2-1500

SALDO
DEBIT KREDIT
Des 1 Balance Rp -
31 Sales Journal SJ Rp 85,600,000 Rp 85,600,000
Rp 900,000 Rp 84,700,000
Rp 24,200,000 Rp 108,900,000
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : PPN Income No.: 2-1600
SALDO
DEBIT KREDIT
Des 1 Balance -
31 Purchase Journal PJ Rp 103,380,000 Rp 103,380,000
NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
DEBIT KREDIT
31 cash Payment Journal CPJ Rp 16,000,000 Rp 285,000,000
NAMA : Raka Capital No.: 3-1100

SALDO
DEBIT KREDIT
NAMA : Raka Drawing No.: 3-1200

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Sales No.: 4-1100

SALDO
DEBIT KREDIT
31 Sales Journal Rp 856,000,000 Rp 1,601,300,000
NAMA : Sales Return No.: 4-1200
SALDO
DEBIT KREDIT
Des 1 Balance
31 General Journal GJ Rp 50,000,000 Rp 50,000,000
NAMA : Cost of Goods Sold No.: 5-1100

SALDO
DEBIT KREDIT
31 General Journal GJ Rp 879,000,000 Rp 1,193,100,000
NAMA : Freight Paid No.: 5-1200

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Advertising Expenses No.: 6-1000

SALDO
DEBIT KREDIT
31 Petty Cash PC Rp 675,000 Rp 4,875,000
NAMA : Telephone& Electricity Expenses No.: 6-1100
SALDO
DEBIT KREDIT
NAMA : Store Supplies Expenses No.: 6-1200

SALDO
DEBIT KREDIT
NAMA : Bad Debt Expense No.: 6-1300

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Depreciation Expense No.: 6-1400

SALDO
DEBIT KREDIT
NAMA : Insurance Expense No.: 6-1500

SALDO
DEBIT KREDIT
NAMA : Rent Expense No.: 6-1600
SALDO
DEBIT KREDIT
NAMA : Wages & Salaries No.: 6-1700

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Other Operating Expense No.: 6-1800

SALDO
DEBIT KREDIT
31 Petty Cash PC Rp 500,000 Rp 9,800,000
NAMA : Interest Revenue No.: 8-1100

SALDO
DEBIT KREDIT
NAMA : Interest Expense No.: 9-1100

SALDO
DEBIT KREDIT
31 Cash Payment CPJ Rp 3,000,000 Rp 12,480,000
NAMA : Bank Service Charge No.: 9-1200

SALDO
DEBIT KREDIT
UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : Income Tax Expense No.: 9-1300

SALDO
DEBIT KREDIT
Des 1 Balance
RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
v 1-1500 1,033,800,000 2-1100 1,137,180,000 v
v 2-1600 103,380,000
TOTAL 1,137,180,000 TOTAL 1,137,180,000
RECAPITULATION SALES JOURNAL

DEBIT KREDIT
v 1-1400 941,600,000 4-1100 856,000,000 v
2-1500 85,600,000 v
TOTAL 941,600,000 TOTAL 941,600,000
RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
v 1-1500 44,500,000 1-1300 55,000,000 v
v 2-1100 45,100,000 1-1500 964,500,000 v
v 2-1500 5,000,000 2-1500 4,100,000 v
v 4-1200 50,000,000 5-1100 44,500,000
5-1100 923,500,000
TOTAL 1,068,100,000 TOTAL 1,068,100,000
RECAPITULATION CASH RECEIP

DEBIT KREDIT
v 1-1100 536,300,000 1-1300 262,900,000 v
1-1400 7,200,000 v
2-1500 24,200,000 v
4-1100 242,000,000 v
TOTAL 536,300,000 TOTAL 536,300,000
RECAPITULATION CASH PAYMEN

DEBIT KREDIT
v 2-1100 355,300,000 1-1100 378,300,000 v
v 2-1200 2,500,000
v 2-1400 1,500,000
v (2,100) 16,000,000 -
v 9-1100 3,000,000
-
-
-
TOTAL 378,300,000 TOTAL 378,300,000
RECAPITULATION PETTY CASH

DEBIT KREDIT
v 1-1600 900,000 1-1200 3,050,000 v
v 2-1200 975,000
v 6-1000 675,000
v 6-1800 500,000
v 0 -
TOTAL 3,050,000 TOTAL 3,050,000

UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2018
KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 189,150,000
1-1200 Petty Cash Rp 10,000,000
1-1300 Accounts Receivable Rp 660,350,000
1-1400 Allowance for Doubtful Debt Rp 18,800,000
1-1500 Merchandise Inventory Rp 575,625,000
1-1600 Store Supplies Rp 10,000,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 25,800,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 727,199,000
2-1200 Expense Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome Rp 102,050,000
2-1600 PPN Income Rp 92,909,000
2-2100 Bank Permata Loan Rp 285,000,000
3-1100 Raka Capital Rp 326,950,000
3-1200 Raka, Drawing Rp 26,400,000
4-1100 Sales Rp 1,530,800,000
4-1200 Sales Return Rp 52,000,000
4-1300 Sales Discount Rp 310,000
4-1300 freight collected Rp 2,500,000
5-1100 Cost of goods Sold Rp 1,169,865,000
5-1300 Purchase Discount Rp 260,000
5-1200 Freight Paid Rp 9,800,000
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone & Electricity expenses Rp 8,900,000
6-1200 Store Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expense
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 10,100,000
8-1100 Interest Revenue Rp 5,800,000
9-1100 Interest Expense Rp 11,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 15,000,000
Rp 3,015,859,000 Rp 3,015,859,000
Rp -
UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018
TGL NAMA AKUN REF DEBET

2018 31 Cash In Bank 1-1100 4,800,000
Des Bank Service 9-1200 200,000
Interest Revenue 8-1100
31 Supplies Expense 6-1200 3,500,000

Supplies Store 1-1600
31 Rent Expense 6-1600 2,500,000

Prepaid Rent 1-1800
31 Insurance Expense 6-1500 1,500,000

Prepaid Insurance 1-1700
31 Bad Debt Expense 6-1300 14,217,500

Allowance for Debt 1-1400
Depreciation Expense 6-1400 700,000

Equipment Accum
Wages Expense 6-1700 4,500,000

Income Tax Payable 2-1300
Expense Payable 2-1200
Telephone Elec Expense 6-1100 1,200,000

Expense Payable 2-1200
PPN Outcome 2-1500 102,050,000

PPN Income 2-1400
PPN Payable 2-1300
Income Tax Expense 9-1300 14,784,900

Income Tax Payable 2-1300
TOTAL 149,952,400
CREDIT
5,000,000
3,500,000
2,500,000
1,500,000
14,217,500
700,000
250,000
4,250,000
1,200,000
92,909,000
9,141,000
14,784,900
149,952,400
UD. BUANA
NERACA LAJUR
Desember 2018
NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash in Bank Rp 189,150,000 4,800,000 193,950,000 193,950,000
1-1200 Petty Cash Rp 10,000,000 10,000,000 10,000,000
1-1300 Accounts Receivable Rp 660,350,000 660,350,000 660,350,000
1-1400 Allowance for Doubtful Debt Rp 18,800,000 14,217,500 - 33,017,500 - 33,017,500
1-1500 Merchandise Inventory Rp 575,625,000 575,625,000 - 575,625,000 -
1-1600 Store Supplies Rp 10,000,000 3,500,000 6,500,000 6,500,000 -
1-1700 Prepaid Insurance Rp 17,500,000 1,500,000 16,000,000 16,000,000 -
1-1800 Prepaid Rent Rp 22,500,000 2,500,000 20,000,000 20,000,000 -
1-1900 Prepaid Tax - - - -
1-2100 Equipment at Cost Rp 25,800,000 25,800,000 - 25,800,000 -
1-2110 Equipment Accum Dep Rp 16,500,000 700,000 - 17,200,000 - 17,200,000
2-1100 Accounts Payable Rp 727,199,000 - 727,199,000 - 727,199,000
2-1200 Expense Payable 5,450,000 - 5,450,000 - 5,450,000
2-1300 Income Tax Payable 15,034,900 - 15,034,900 - 15,034,900
2-1400 PPN Payable Rp 1,500,000 9,141,000 7,641,000 - 7,641,000
2-1500 PPN Outcome Rp 102,050,000 Rp 102,050,000 -
2-1600 PPN Income Rp 92,909,000 Rp 92,909,000 - -
2-2100 Bank Permata Loan Rp 285,000,000 - 285,000,000 - 285,000,000
3-1100 Raka Capital Rp 326,950,000 - 326,950,000 - 326,950,000
3-1200 Raka, Drawing Rp 26,400,000 26,400,000 - 26,400,000 1,534,625,000 1,417,492,400
4-1100 Sales Rp 1,530,800,000 - 1,530,800,000 1,530,800,000 117,132,600
4-1200 Sales Return Rp 52,000,000 52,000,000 - 52,000,000 -
4-1300 Sales Discount Rp 310,000 310,000 310,000
4-1400 Freight Collected Rp 2,500,000 2,500,000 2,500,000
5-1100 Cost of goods Sold Rp 1,169,865,000 1,169,865,000 - 1,169,865,000 -
5-1200 Freight Paid Rp 9,800,000 9,800,000 - 9,800,000 -
5-1300 Purchase Discount Rp 260,000 260000 260,000
6-1000 Advertising Expenses Rp 4,400,000 4,400,000 - 4,400,000 -
6-1100 Telephone & Electricity expenses Rp 8,900,000 1,200,000 10,100,000 - 10,100,000 -
6-1200 Store Supplies Expenses Rp 4,950,000 3,500,000 8,450,000 - 8,450,000 -
6-1300 Bad Debt Expense 14,217,500 14,217,500 - 14,217,500 -
6-1400 Depreciation Expense Rp 16,500,000 700,000 17,200,000 - 17,200,000 -
6-1500 Insurance Expense Rp 14,300,000 1,500,000 15,800,000 - 15,800,000 -
6-1600 Rent Expense Rp 23,300,000 2,500,000 25,800,000 - 25,800,000 -
6-1700 Wages & Salaries Expense Rp 36,300,000 4,500,000 40,800,000 - 40,800,000 -
6-1800 Other Operating Expense Rp 10,100,000 10,100,000 - 10,100,000 -
8-1100 Interest Revenue Rp 5,800,000 5,000,000 - 10,800,000 - 10,800,000
9-1100 Interest Expense Rp 11,800,000 11,800,000 - 11,800,000 -
9-1200 Bank Service Charge Rp 6,600,000 200,000 6,800,000 - 6,800,000 -
9-1300 Income Tax Expense Rp 15,000,000 14,784,900 29,784,900 - 29,784,900 -
3,015,859,000 3,015,859,000 149,952,400 149,952,400 2,961,852,400 2,961,852,400 1,427,227,400 1,544,360,000 1,534,625,000 1,417,492,400
117,132,600 117,132,600
1,544,360,000 1,534,625,000
- -
UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018
Income
Sales Rp 1,530,800,000
Freight Collected Rp 2,500,000
Sales Total Rp 1,533,300,000
Sales Return Rp 52,000,000

Sales Discount Rp 310,000
Total -Rp 52,310,000
Net Sales Rp 1,480,990,000
COGS
Cost Of Goods Sold Rp 1,169,865,000
Freight Paid Rp 9,800,000
COGS Total Rp 1,179,665,000
Purchase Discount -Rp 260,000
Net COGS Rp 1,179,925,000
Gross Profit Rp 301,065,000
Expense
UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
UD BUANA
LAPORAN PERUBAHAN EKUITAS
Raka Capital at 01 Dec 2018 Rp 326,950,000
Raka Drawing 26,400,000
Rp 300,550,000
Net Income After PPh -
Raka Capital at 31 Dec 2018 Rp 300,550,000
UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
UD BUANA
CLOSING JOURNAL
DATE DESCRIPTION REFF DEBIT CREDIT

2018
DES
UD BUANA
POST CLOSING TRIAL BALANCE
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
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
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital
Jumlah ........................

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UD.

KODE NAMA AKUN DEBET KREDIT

2018 10 No. F05 PT Margonda Rp 301,000,000 Rp 30,100,000 Rp 331,100,000

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

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

2016 6 F12-1 Digital Elex 286,000,000 260,000,000 26,000,000

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

7 NK12-1 Sales Return 4-1200 Rp50,000,000

11 NB-1 Account Payable 2-1100 Rp45,100,000

13 KN01 Cost Of Goods Sold 5-1100 Rp180,000,000

18 F12-3 Cost Of Good Sold 5-1100 Rp146,000,000

27 F12-3 Cost Of Good Sold 5-1100 Rp366,000,000

TOTAL ……………………. Rp1,068,100,000 Rp1,068,100,000

TOTAL 1,068,100,000 TOTAL 1,068,100,000

EVIDENCE RE OTHERS OTHERS

2018 3 BKM12-1 Pelunasan faktur F11-12 34,100,000 34,100,000

TOTAL ………………… 536,300,000 262,900,000 31,400,000

TOTAL 536,300,000 TOTAL 536,300,000

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

ACCOUNT NUMBER…………………. 2-1100 1-1100

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

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

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

2018 1 Opening Balance 16

DEC 6 F12-1 Sales 9 Rp 16,000,000 Rp 144,000,000 11

7 NK12-1 Sales Return 2 Rp 18,000,000 Rp 36,000,000 13

10 No.F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 24

11 NB-1 Purchase Return 1 Rp 16,000,000 Rp 16,000,000 23

13 KN01 Sales 5 Rp 16,000,000 Rp 80,000,000 18

18 F12-2 Sales 6 Rp 16,000,000 Rp 96,000,000 12

22 No.A17 Purchase 13 Rp 16,200,000 Rp 210,600,000 12

27 F12-3 Sales 12 Rp 16,000,000 Rp 192,000,000 10

29 No.G11 Purchase 12 Rp 16,400,000 Rp 196,800,000 10

Nama : JB ELEX Kode : C001

2016 1 Opening balance _ _ 34,100,000 _

DEC 3 Received _ 34,100,000 _

18 Sales 188,100,000 188,100,000 _

Nama : DIGITAL ELEX Kode : C002

2016 1 Opening balance _ _ 28,600,000 _

DEC 6 sales 286,000,000 _ 314,600,000 _

7 Sales Return _ 55,000,000 259,600,000 _

12 Received _ 180,400,000 79,200,000 _

14 Received _ 28,600,000 50,600,000 _

Nama : MAJU ELEX Kode : C003

2016 1 Opening Balance _ _ 19,800,000 _

DEC 25 Received _ 19,800,000 _ _

27 Sales 467,500,000 _ 467,500,000 _

Nama : PT SAHABAT JAYA Kode : S001

DEC 9 Payment CPJ 23,100,000 ─

22 Purchase PJ 439,560,000 439,560,000

Nama : Fa. MAKMUR Kode : S002

DEC 23 Payment CPJ 17,600,000 ─

29 Purchase PJ 366,520,000 366,520,000

1 PT Sahabat Jaya 439,560,000

KODE PRODUCT BALANCE

NAMA : Cash In Bank No.: 1-1100

Des 1 Balance 42,770,000

NAMA : Petty Cash No.: 1-1200

NAMA : Accounts Receivable No.: 1-1300

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

NAMA : Merchandise Inventory No.: 1-1500

NAMA : Store Supplies No.: 1-1600

NAMA : Prepaid Insurance No.: 1-1700

NAMA : Prepaid Rent No.: 1-1800