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 Mandiri 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 F05 PT MARGONDA 301,000,000 30,100,000 331,100,000

DEC 22 A17 PT SAHABAT JAYA 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 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
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF ACCOUNT COST OF SALES OF FREIGHT MERCHANDISE
NO VAT-OUT
RECEIVABLE GOODS SOLD MERCHANDISE OUT INVENTORY

2016 6 F12-1 DIGITAL ELEX 286,000,000 231,500,000 260,000,000 26,000,000 231,500,000

DEC 18 F12-2 JB ELEX 188,100,000 146,000,000 171,000,000 17,100,000 146,000,000
27 F12-3 Maju Elex 467,500,000 367,409,938 425,000,000 42,500,000 367,409,938

TOTAL …………… 941,600,000 744,909,938 856,000,000 85,600,000 744,909,938

ACCOUNT NUMBER……………. 1-1300 5-1100 4-1100 2-1500 1-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 2-1500 85,600,000
5-1100 744,909,938 4-1100 856,000,000
1-1500 744,909,938
TOTAL 1,686,509,938 TOTAL 1,686,509,938
 UD BUANA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018
DEC

7 NK12-1 SALES RETURN 4-1200 50,000,000

VAT-OUT 2-1500 5,000,000
ACCOUNT RECEIVABLE 1-1300 55,000,000
MERCHANDISE INVENTORY 1-1500 44,500,000
COST OF GOODS SOLD 5-1100 44,500,000
Digital Elex
11 NK-1 Account Payable 2-1100 45,100,000
MERCHANDISE INVENTORY 1-1500 41,000,000
VAT-IN 2-1600 4,100,000
PT Margonda

TOTAL ……………………. 144,600,000 144,600,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 - 1-1500 41,000,000
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 5-1100 44,500,000
2-1100 45,100,000 2-1600 4,100,000
1-1500 44,500,000

TOTAL 144,600,000 TOTAL 144,600,000

 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2018 1 BKM12-1 JB ELEX 34,100,000 34,100,000

DEC 12 BKM12-2 Digital Elex 180,400,000 180,400,000
13 KN01 TUNAI 266,200,000 SALES OF MERCHANDISE 4-1100 242,000,000
VAT-OUT 2-1500 24,200,000
Cost Of Goo 5-1100 212,000,000 Merchandise Inventory 1-1500 212,000,000
14 BKM12-3 Digital Elex 28,600,000 28,600,000
20 BKM12-4 Penerimaan piutang dihapus 7,200,000 Allowance 1-1400 7,200,000
25 BKM12-5 Maju Elex 19,800,000 19,800,000

TOTAL ………………… 536,300,000 212,000,000 262,900,000 485,400,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 536,300,000 1-1300 262,900,000
5-1100 212,000,000 4-1100 242,000,000
2-1500 24,200,000
1-1400 7,200,000
1-1500 212,000,000

TOTAL 748,300,000 TOTAL 748,300,000

 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL BANK ACCOUNT TOTAL
NO. NO.
2018 1 BKK12-1 GAJI NOVEMBER 2018 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 KPP VAT 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 Bank Mandiri Loan Bank Mandiri Loan 2-2100 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 1-1100

RECAPITULATION
DEBIT KREDIT
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

 UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018 2 V12-1 PEMBUATAN BROSUR ADVERTISING EXPENSE 6-1000 675,000 675,000
DEC 4 V12-2 PLN DAN TELKOM Expense Payable 2-1200 975,000 975,000
9 V12-3 TOKO SUPER STORE SUPPLIESS 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 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

 UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : AVERAGE

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018 1 Opening Balance 20 16,000,000 320,000,000

DEC 6 F12-1 SALES, DIGITAL ELEX 9 16,000,000 144,000,000 11 16,000,000 176,000,000
7 NK12-1 SALES RETUR -2 16,000,000 (32,000,000) 13 16,000,000 208,000,000
10 F05 PURCHASE, PT MARGONDA 11 16,000,000 176,000,000 24 16,000,000 384,000,000
11 NK-1 Purchase Return -1 16,000,000 -16,000,000 - 23 16,000,000 368,000,000
13 KN01 TUNAI 7 16,000,000 112,000,000 16 16,000,000 256,000,000
18 F12-2 JB ELEX 6 16,000,000 96,000,000 10 16,000,000 160,000,000
22 A17 PT SAHABAT JAYA 13 16,200,000 210,600,000 23 16,113,043 370,600,000
15 F12-3 MAJU ELEX 15 16,113,043 241,695,652 8 16,113,043 128,904,348
29 G11 Fa Makmur 12 16,400,000 196,800,000 20 16,285,217 325,704,348
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2018
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018 1 Opening Balance 16 12,500,000 200,000,000

DEC 6 F12-1 SALES, DIGITAL ELEX 7 12,500,000 87,500,000 9 12,500,000 112,500,000

7 NK12-1 SALES RETUR -1 12,500,000 (12,500,000) 10 12,500,000 125,000,000

10 F05 PURCHASE, PT MARGONDA 10 12,500,000 125,000,000 20 12,500,000 250,000,000

11 NK-1 Purchase Return -2 12,500,000 -25,000,000 - 18 12,500,000 225,000,000

13 KN01 TUNAI 8 12,500,000 100,000,000 10 12,500,000 125,000,000

18 F12-2 JB ELEX 4 12,500,000 50,000,000 6 12,500,000 75,000,000

22 A17 PT SAHABAT JAYA 15 12,600,000 189,000,000 21 12,571,429 264,000,000

27 F12-3 Maju Elex 10 12,571,429 125,714,286 11 12,571,429 138,285,714

29 G11 Fa Makmur 11 12,400,000 136,400,000 22 12,485,714 274,685,714

 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 PELUNASAN 34,100,000 -

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

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 OPENING BALANCE 28,600,000

DEC 6 SALES 286,000,000 314,600,000

7 RETUR OF SALES 55,000,000 259,600,000

12 PELUNASAN 180,400,000 79,200,000

14 PELUNASAN 28,600,000 50,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 OPENING BALANCE 19,800,000

DEC 25 Pelunasan 19,800,000 -

27 Penjualan 467,500,000 467,500,000

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

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 OPENING BALANCE 23,100,000

DEC 9 PEMBAYARAN 23,100,000 -

22 PEMBELIAN 439,560,000 439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 OPENING BALANCE 17,600,000

DEC 23 Pembayaran 17,600,000 -

27 Pembelian 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 Sahabat Jaya 439,560,000

2 PT Margonda -
Fa Makmur 366,520,000
Total ……………… 806,080,000

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

KODE PRODUCT BALANCE

1 HP Pavilion 14 325,704,348
2 DELL Inspiron 15 274,685,714
Total ……………… 600,390,062
 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 Rp 42,770,000

31 Posting CRJ Rp 536,300,000 Rp 579,070,000
31 Posting CPJ Rp 378,300,000 Rp 200,770,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,800,000
31 Posting PC Rp 3,050,000 Rp 6,750,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 85,800,000
31 Posting SJ Rp 941,600,000 Rp 1,027,400,000
31 Posting CRJ Rp 262,900,000 Rp 764,500,000
31 Posting GJ Rp 55,000,000 Rp 709,500,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
31 Posting CRJ Rp 7,200,000 Rp 19,000,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 520,000,000
31 Posting PJ Rp 1,033,800,000 Rp 1,553,800,000
31 Posting SJ Rp 744,909,938 Rp 808,890,062
31 Posting GJ Rp 44,500,000 Rp 41,000,000 Rp 812,390,062
31 Posting CRJ Rp 212,000,000 Rp 600,390,062

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,800,000
31 Posting PC Rp 900,000 Rp 10,700,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 21,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
31 Posting PJ Rp 1,137,180,000 Rp 1,206,480,000
31 Posting CPJ Rp 355,300,000 Rp 851,180,000
31 Posting GJ Rp 45,100,000 Rp 806,080,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000
31 Posting CPJ Rp 2,500,000 Rp 1,400,000
31 Posting PC Rp 975,000 Rp 425,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000
31 POSTING CPJ Rp 1,500,000 Rp -

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
31 Posting SJ Rp 85,600,000 Rp 85,600,000
31 Posting GJ Rp 5,000,000 Rp 80,600,000
31 Posting CRJ Rp 24,200,000 Rp 104,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018
NAMA : PPN Income No.: 2-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -
31 Posting PJ Rp 103,380,000 Rp 103,380,000
31 Posting GJ Rp 4,100,000 Rp 99,280,000

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 301,000,000
31 Posting Rp 16,000,000 Rp 285,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000
31 Posting SJ Rp 856,000,000 Rp 1,359,300,000
31 Posting CRJ Rp 242,000,000 Rp 1,601,300,000
NAMA : Sales Return No.: 4-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Posting Rp 50,000,000 Rp 50,000,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 314,100,000
31 Posting GJ Rp - Rp 44,500,000 Rp 269,600,000
31 Posting SJ Rp 744,909,938 Rp 1,014,509,938
31 Posting CRJ Rp 212,000,000 Rp 1,226,509,938

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 4,200,000
31 Posting PC Rp 675,000 Rp 4,875,000
NAMA : Telephone& Electricity Expenses No.: 6-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
NAMA : Rent Expense No.: 6-1600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 9,300,000
31 Posting PC Rp 500,000 Rp 9,800,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000
31 Posting Rp 3,000,000 Rp 12,480,000

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 RECAPITULATION PURCHASE JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
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
ACC. NO TOTAL ACC. NO TOTAL
v 1-1300 941,600,000 2-1500 85,600,000 v
4-1100 856,000,000 v

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

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 5-1100 - 1-1500 41,000,000 v
v 4-1200 50,000,000 1-1300 55,000,000 v
v 2-1500 5,000,000 5-1100 44,500,000 v
v 2-1100 45,100,000 2-1600 4,100,000
1-1500 44,500,000

TOTAL 144,600,000 TOTAL 144,600,000

RECAPITULATION CASH RECEIP

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 1-1100 536,300,000 1-1300 262,900,000 v
4-1100 242,000,000 v
2-1500 24,200,000 v
1-1400 7,200,000 v

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

RECAPITULATION CASH PAYMEN

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
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 2-2100 16,000,000 -
v 9-1100 3,000,000
-
 -

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

RECAPITULATION PETTY CASH

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
v 6-1000 675,000 1-1200 3,050,000 v
v 2-1200 975,000
v 1-1600 900,000
v 6-1800 500,000
v 0 -

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

Persediaan awal + Pembelian + Beban Angkut Pemb - retur pemb - Persediaan akhir
+ Beban Angkut Pemb - retur pemb - Persediaan akhir
 UD. BUANA
TRIAL BALANCE, PER 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 Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 104,800,000
2-1600 PPN Income Rp 99,280,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 366,500,000
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 4,750,000
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 Expense 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 -
Rp 3,205,705,000 Rp 3,205,705,000
Rp -
 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

Evidence
TGL NAMA AKUN REF DEBET
No
2018 31 BM12-1 Cash In Bank 1-1100 5,070,000
Des Bank Service Charge 9-1200 250,000
Interest Revenue 8-1100

31 BM12-2 Supplies Expense 6-1200 5,850,000

Store Supplies 1-1600
Rent expense 6-1600 2,500,000
Prepaid rent 1-1800
Insurance Expense 6-1500 1,250,000
Prepaid insurance 1-1700
Bad debt Expense 6-1300 16,475,000
Allowance for doubtful debt 1-1400

BM12-3 Depreciation expense 6-1400 1,250,000

Accumulated depreciation 1-2110
Wage and salaries expense 6-1700 3,500,000
Telp and el Expense payable 6-1100 2,200,000
Expense payable 2-1200

BM12-4 VAT-OUT 2-1500 104,800,000

VAT-IN 2-1600
Vat payable 2-1400

Income tax expense 9-1300 7,756,500

Prepaid tax 2-1300
CREDIT

5,320,000

5,850,000

2,500,000

1,250,000
16475000
16,475,000

1,250,000

5,700,000

99,280,000
5,520,000

Rp 1,551,300,000
7,756,500 0.50%
Rp 7,756,500.00
 UD. BUAN
NERACA LA
Desember 2

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 200,770,000 Rp - 5,070,000
1-1200 Petty Cash Rp 6,750,000 Rp -
1-1300 Accounts Receivable Rp 709,500,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 19,000,000
1-1500 Merchandise Inventory Rp 600,390,062 Rp -
1-1600 Store Supplies Rp 10,700,000 Rp -
1-1700 Prepaid Insurance Rp 15,300,000 Rp -
1-1800 Prepaid Rent Rp 21,300,000 Rp -
1-1900 Prepaid Tax Rp 15,000,000 Rp -
1-2100 Equipment at Cost Rp 63,300,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000
2-1100 Accounts Payable Rp - Rp 806,080,000
2-1200 Expense Payable Rp - Rp 425,000
2-1300 Income Tax Payable Rp - Rp -
2-1400 PPN Payable Rp - Rp -
2-1500 PPN Outcome Rp - Rp 104,800,000 104,800,000
2-1600 PPN Income Rp 99,280,000 Rp -
2-2100 Bank Mandiri Loan Rp - Rp 285,000,000
3-1100 Raka Capital Rp - Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000 Rp -
4-1100 Sales Rp - Rp 1,601,300,000
4-1200 Sales Return Rp 50,000,000 Rp -
5-1100 Cost of goods Sold Rp 1,226,509,938 Rp -
5-1200 Freight Paid Rp 8,800,000 Rp -
6-1000 Advertising Expenses Rp 4,875,000 Rp -
6-1100 Telephone & Electricity Rp 8,700,000 Rp - 2,200,000
expenses
6-1200 Store Supplies Expenses Rp 4,750,000 Rp - 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 Rp - 16,475,000
6-1400 Depreciation Expense Rp 16,500,000 Rp - 1,250,000
6-1500 Insurance Expense Rp 14,300,000 Rp - 1,250,000
6-1600 Rent Expense Rp 23,300,000 Rp - 2,500,000
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp - 3,500,000
6-1800 Other Operating Expense Rp 9,800,000 Rp -
8-1100 Interest Revenue Rp - Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp - 250,000
9-1300 Income Tax Expense Rp - Rp - 7,756,500
3,205,705,000 3,205,705,000 150,901,500
Net Income/Net profit after tax
 UD. BUANA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
205,840,000
6,750,000 -
709,500,000 -
16,475,000 35,475,000
600,390,062 -
5,850,000 4,850,000 -
1,250,000 14,050,000 -
2,500,000 18,800,000 -
7,756,500 7,243,500 -
63,300,000 -
1,250,000 17,750,000
- 806,080,000
5,700,000 6,125,000
- -
5,520,000 5,520,000
-
99,280,000 - -
- 285,000,000
- 366,500,000
25,400,000 -
- 1,601,300,000 - 1,601,300,000
50,000,000 - 50,000,000 -
1,226,509,938 - 1,226,509,938 -
8,800,000 - 8,800,000 -
4,875,000 - 4,875,000 -
10,900,000 - 10,900,000 -
10,600,000 - 10,600,000 -
31,575,000 - 31,575,000 -
17,750,000 - 17,750,000 -
15,550,000 - 15,550,000 -
25,800,000 - 25,800,000 -
39,800,000 - 39,800,000 -
9,800,000 - 9,800,000 -
5,320,000 11,420,000 - 11,420,000
12,480,000 - 12,480,000 -
6,850,000 - 6,850,000 -
 7,756,500 - 7,756,500 -
150,901,500 3,135,170,000 3,135,170,000 1,479,046,438 1,612,720,000
fit after tax 133,673,562
1,612,720,000 1,612,720,000
-
 NERACA
DEBET KREDIT
205,840,000 -
6,750,000 -
709,500,000 -
- 35,475,000
600,390,062 -
4,850,000 -
14,050,000 -
18,800,000 -
7,243,500 -
63,300,000 -
- 17,750,000
- 806,080,000
- 6,125,000
- -
- 5,520,000
- -
- -
- 285,000,000
- 366,500,000
25,400,000 -
1,656,123,562 1,522,450,000
133,673,562
1,656,123,562 1,656,123,562
 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018

Sales of Merchandise 1,601,300,000

Sales return (50,000,000)
Net Sales 1,551,300,000
Cost of Goods Sold 1,226,509,938
Freight Paid 8,800,000
Total Cost of Goods Sold 1,235,309,938
Gross Profit 315,990,062
Advertising Expenses 4,875,000
Telephone & Electricity expenses 10,900,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expense 39,800,000
Other Operating Expense 9,800,000
Total operating expense 166,650,000
Operating Profit 149,340,062
Other Income and expense
Other Income
Interest Revenue 11,420,000
Total other income 11,420,000
Other expense
Interest Expense 12,480,000
Bank Service Charge 6,850,000
Total other expenses 19,330,000
Other Profit/Loss (7,910,000)
Earning before tax 141,430,062
Income tax expense 7,756,500

Earning after Tax 133,673,562

 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018

Raka Capital, 1 dec 2018 366,500,000

Earning after tax Rp 133,673,562
Raka drawing (25,400,000)
Raka Capital, 31 dec 2018 474,773,562
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
ASSETS Liabities and equity
Current Assets Currents Liabilities
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory
Store Supplies Total Current Liabilities
Prepaid Insurance Long Term Liabilities
Prepaid Rent Bank Mandiri Loan
Prepaid Tax
Total Current Assets Total Liabilities
Fixed Assets
Equipment at Cost Equities
Equipment Accum Dep Raka Capital
Total fixed assets

Total Assets Total Liabilities and Equities

 UD BUANA
BALANCE SHEET COMPARATIVE
DECEMBER 31, 2016

Account Balance Sheet

Account Name
Number 1 Des' 2016 31 Des' 2016
1-1300 Accounts Receivable 85,800,000 709,500,000
1-1400 Allowance for Doubtful Debt 11,800,000 35,475,000
1-1500 Merchandise Inventory 520,000,000 600,390,062
1-1600 Store Supplies 9,800,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 14,050,000
1-1800 Prepaid Rent 21,300,000 18,800,000
1-1900 Prepaid Tax 15,000,000 7,243,500
1-2100 Equipment at Cost 63,300,000 63,300,000
1-2110 Equipment Accum Dep 16,500,000 17,750,000
2-1100 Accounts Payable 69,300,000 806,080,000
2-1200 Expense Payable 3,900,000 6,125,000
2-1300 Income Tax Payable - -
2-1400 PPN Payable 1,500,000 5,520,000
2-1500 PPN Outcome - -
2-1600 PPN Income - -
2-2100 Bank Mandiri Loan 301,000,000 285,000,000
3-1100 Raka Capital 366,500,000 474,773,562
3-1200 Raka, Drawing 25,400,000 25,400,000
UANA
T COMPARATIVE
ER 31, 2016

Change SOURCE
USED FUND
Increase Decrease FUND
623,700,000
23,675,000
80,390,062
(4,950,000)
(1,250,000)
(2,500,000)
(7,756,500)
-
1,250,000
736,780,000
2,225,000
-
4,020,000
-
-
(16,000,000)
108,273,562
-

- -
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Cash Flow from Operating Activity
Net income after tax 133,673,562
Depeciation expense 1,250,000
bad debt expense -
Accounts Receivable (623,700,000)
Allowance for Doubtful Debt 23,675,000
Merchandise Inventory (80,390,062)
Store Supplies 4,950,000
Prepaid Insurance 1,250,000
Prepaid Rent 2,500,000
Prepaid Tax 7,756,500
Accounts Payable 736,780,000
Expense Payable 2,225,000
PPN Payable (4,020,000)
Net cash flow from operating activity 205,950,000
Cash Flow from Investment Activity
Equipment Accum Dep -
-

Cash flow from fincancing activity

Bank mandiri loan (16,000,000)
Interest expense -
kenaikan -

(16,000,000)
Total cash activities 189,950,000
Cash Beginning balance (1 dec 2018)
- Cash in bank 42,770,000
- Petty cash 9,800,000
52,570,000
Expected cash ending balance 242,520,000

Actual Cash ending balance (31 dec 2018)

- Cash in bank 205,840,000
-Petty Cash 6,750,000
212,590,000
Variance 29,930,000
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

2018
DES
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

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
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan
3-1100 Raka Capital

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