Scribd Logo
Upload

Welcome to Scribd!

  • 13 views

    Lembar Kerja Semuanya

    Uploaded by

    Reggie Abid Ibtihaal
    The document is a trial balance for UD. BUANA as of December 1, 2018. It lists account codes, account names, and debit and credit balances for various asset, liability, equity, income and expense accounts. Some key accounts include Cash in Bank with a debit balance of Rp 60,000,000, Accounts Receivable with a debit balance of Rp 22,200,000, and PPN Income with a debit balance of Rp 17,600,000. The total debits and credits are both Rp 912,650,000, indicating the trial balance balances.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    Lembar Kerja Semuanya

    Uploaded by

    Reggie Abid Ibtihaal
    13 views26 pages
    The document is a trial balance for UD. BUANA as of December 1, 2018. It lists account codes, account names, and debit and credit balances for various asset, liability, equity, income and expense accounts. Some key accounts include Cash in Bank with a debit balance of Rp 60,000,000, Accounts Receivable with a debit balance of Rp 22,200,000, and PPN Income with a debit balance of Rp 17,600,000. The total debits and credits are both Rp 912,650,000, indicating the trial balance balances.

    Original Title

    Lembar Kerja Semuanya(1) (1)

    Copyright

    © © All Rights Reserved

    Available Formats

    XLS, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document is a trial balance for UD. BUANA as of December 1, 2018. It lists account codes, account names, and debit and credit balances for various asset, liability, equity, income and expense accounts. Some key accounts include Cash in Bank with a debit balance of Rp 60,000,000, Accounts Receivable with a debit balance of Rp 22,200,000, and PPN Income with a debit balance of Rp 17,600,000. The total debits and credits are both Rp 912,650,000, indicating the trial balance balances.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    13 views26 pages

    Lembar Kerja Semuanya

    Uploaded by

    Reggie Abid Ibtihaal
    The document is a trial balance for UD. BUANA as of December 1, 2018. It lists account codes, account names, and debit and credit balances for various asset, liability, equity, income and expense accounts. Some key accounts include Cash in Bank with a debit balance of Rp 60,000,000, Accounts Receivable with a debit balance of Rp 22,200,000, and PPN Income with a debit balance of Rp 17,600,000. The total debits and credits are both Rp 912,650,000, indicating the trial balance balances.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 26

    UD.

    BUANA
    TRIAL BALANCE, PER 1 DESEMBER 2018

    KODE NAMA AKUN DEBET KREDIT


    1-1100 Cash in Bank Rp 60,000,000
    1-1200 Petty cash Rp 3,000,000
    1-1300 Accounts receivable Rp 22,200,000
    1-1400 Merchandise inventory Rp 6,000,000
    1-1500 Store supplies Rp 2,000,000
    1-1600 Prepaid office rent Rp 24,000,000
    1-1700 PPN Income Rp 17,600,000
    1-3100 Land Rp 60,000,000
    1-3200 Building Rp 180,000,000
    1-3210 Accumulated Depreciation of Building Rp 86,250,000
    1-3300 Vehicle Rp 125,000,000
    1-3310 Accumulated Depreciation of Vehicle Rp 45,000,000
    1-3400 Equipment Rp 25,000,000
    1-3410 Accumulated Depreciation of Equipment Rp 4,000,000
    2-1100 Accounts payable Rp 11,100,000
    2-1200 Accrued Expenses
    2-1300 PPN Outcome Rp 29,700,000
    2-1400 Income Tax Payable
    3-1100 Capital – M. Nurwibawanto Rp 200,000,000
    3-1200 Saldo Laba Rp 131,600,000
    3-1300 Drawing – M. Nurwibawanto Rp 6,300,000
    3-1400 Income Summary
    4-1100 Sales Rp 405,000,000
    4-1200 Sales return Rp 4,000,000
    5-1100 Cost of goods Sold Rp 240,000,000
    6-1000 Advertising expenses Rp 3,000,000
    6-1100 Telephone & electricity expenses Rp 7,000,000
    6-1200 Store supplies expenses Rp 7,800,000
    6-1310 Depreciation Bulding expenses Rp 41,250,000
    6-1320 Depreciation Vehicle expenses Rp 27,500,000
    6-1330 Depreciation Equipments expenses Rp 4,000,000
    6-1400 Rent expenses Rp 12,000,000
    6-1500 Wages and salaries expenses Rp 33,000,000
    6-1600 Other operating expenses Rp 2,000,000
    6-1900 Income Tax Expense
    Total Rp 912,650,000 Rp 912,650,000
    UD SURYA M5J
    JURNAL PEMBELIAN
    DECEMBER, 2022
    ( In Rupiah ) Page 01
    DEBIT CREDIT
    INVOICE
    DATE DESCRIPTION REF MERCHANDISE ACCOUNT
    NO FREIGHT PAID PPN Income
    INVENTORY PAYABLE

    2022
    DEC

    TOTAL…………….
    ACCOUNT NUMBER ……………
    UD SURYA M5J
    JURNAL PENJUALAN
    DECEMBER, 2022
    ( In Rupiah ) Page 01
    DEBIT CREDIT
    TANGGAL NO. FAKTUR KETERANGAN REF ACCOUNT FREIGHT
    SALES PPN Outcome
    RECEIVABLE COLLECTED

    2022
    DEC

    TOTAL ……………
    ACCOUNT NUMBER…………….
    UD SURYA M5J
    JURNAL UMUM
    DECEMBER 2022
    ( In Rupiah ) Page 01
    NO. Pos
    TANGGAL NAMA AKUN Debit Credit
    BUKTI Ref
    2022
    DEC

    TOTAL …………………….
    UD SURYA M5J
    JURNAL PENERIMAAN KAS
    DECEMBER, 2022
    ( In Rupiah ) Page 01
    DEBIT KREDIT

    RE SERBA-SERBI
    TANGGAL NO. BUKTI KETERANGAN SALES
    F ACCOUNT
    CASH IN BANK PPN Outcome DISCOU NO.
    RECEIVABLE NAMA AKUN JUMLAH
    NT AKUN

    2022
    DEC

    TOTAL …………………
    ACCOUNT NUMBER………………….
    UD SURYA M5J
    JURNAL PENGELUARAN KAS
    DECEMBER, 2022
    ( In Rupiah ) Page 01
    DEBIT CREDIT
    SERBA-SERBI
    TANGGAL NO. BUKTI KETERANGAN NO. CEK REF ACCOUNT PURCHASE
    NO. PPN Income CASH IN BANK
    PAYABLE NAMA AKUN JUMLAH DISCOUNT
    AKUN
    2022
    DEC

    TOTAL …………………

    ACCOUNT NUMBER………………….
    UD SURYA M5J
    REKAPITULASI JOURNAL

    PENERIMAAN KAS
    DEBIT CREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL

    PENGELUARAN KAS
    DEBIT KREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL

    PENJUALAN
    DEBIT KREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL

    PEMBELIAN
    DEBIT KREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL

    JURNAL UMUM
    DEBIT KREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL

    JURNAL KAS KECIL


    DEBIT KREDIT
    ACC. NO TOTAL ACC. NO TOTAL

    TOTAL TOTAL
    UD SURYA M5J
    BUKU BESAR UMUM
    Bulan DESEMBER 2022

    NAMA : Cash in Bank No.: 1-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Petty cash No.: 1-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Accounts receivable No.: 1-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Merchandise inventory No.: 1-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Store supplies No.: 1-1500


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    NAMA : Prepaid office rent No.: 1-1600
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : PPN Income No.: 1-1700


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Land No.: 1-3100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Building No.: 1-3200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Accumulated Depreciation of Buildin No.: 1-3210


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Vehicle No.: 1-3300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Accumulated Depreciation of Vehicle No.: 1-3310


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    NAMA : Equipment No.: 1-3400
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Accumulated Depreciation of Equipm No.: 1-3410


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

    NAMA : Accounts payable No.: 2-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Accrued Expenses No.: 2-1200


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

    NAMA : PPN Outcome No.: 2-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Income Tax Payable No.: 2-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Capital – M. Nurwibawanto No.: 3-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    NAMA : Saldo Laba No.: 3-1200
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Drawing – M. Nurwibawanto No.: 3-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Income Summary No.: 3-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Sales No.: 4-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Sales return No.: 4-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

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


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Advertising expenses No.: 6-1000


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Telephone & electricity expenses No.: 6-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    NAMA : Store supplies expenses No.: 6-1200
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Depreciation Bulding expenses No.: 6-1310


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Depreciation Vehicle expenses No.: 6-1320


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Depreciation Equipments expenses No.: 6-1330


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Rent expenses No.: 6-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Wages and salaries expenses No.: 6-1500


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Other operating expenses No.: 6-1600


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance

    NAMA : Income Tax Expense No.: 6-1900


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    UD SURYA M5J
    TRIAL BALANCE, PER 31 DESEMBER 2022

    KODE NAMA AKUN DEBET KREDIT


    UD SURYA M5J
    JURNAL PENYESUAIAN
    BULAN DESEMBER 2022

    TGL NAMA AKUN REF DEBET CREDIT


    2022
    Des
    UD SURYA M5J
    NERACA LAJUR
    BULAN DESEMBER 2022

    NERACA SALDO AJP NSD RUGI LABA NERACA


    KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

    JUMLAH
    LABA BERSIH
    UD SURYA M5J
    LAPORAN LABA RUGI
    Untuk periode yang berakhir 31 Desember 2022
    UD SURYA M5J
    LAPORAN PERUBAHAN POSISI KEUANGAN
    PER 31 DESEMBER 2022
    UD SURYA M5J
    LAPORAN PERUBAHAN EKUITAS
    PER 31 DESEMBER 2022
    UD SURYA M5J
    CASH FLOW REPORT
    DECEMBER 31, 2022
    (In Rupiah)
    SALDO
    KETERANGAN Rp
    Rp
    UD SURYA M5J
    CLOSING JOURNAL
    PER 31 DESEMBER 2022

    DATE DESCRIPTION REFF DEBIT CREDIT


    2022
    DES
    UD SURYA M5J
    POST CLOSING TRIAL BALANCE
    PER 31 DESEMBER 2022

    ACCOUNT DEBIT CREDIT


    ACCOUNT NAME
    NUMBER Rp Rp

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

    You might also like