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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

2016
DEC 10 F05 PT MARGONDA 301,000,000 30,100,000 331,100,000
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
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2016
DEC 6 F12-1 DIGITAL ELEX 286,000,000 260,000,000 26,000,000
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……………. 1-1300 4-1100 2-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 4-1100 856,000,000
2-1500 85,600,000

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


UD BUANA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018
DEC 6 F12-1 Cost of goods sold 5-1100 215,500,000
Merchandise Inventory 1-1500 215,500,000

7 NK12-1 Sales Return 4-1200 50,000,000


PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300 55,000,000

Merchandise Inventory 1-1500 44,500,000


Cost of goods sold 5-1100 44,500,000

11 NK-1 Accounts Payable 2-1100 45,100,000


Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000

13 KN-01 Cost of goods sold 5-1100 180,000,000


Merchandise Inventory 1-1500 180,000,000

18 F12-2 Cost of goods sold 5-1100 146,000,000


Merchandise Inventory 1-1500 146,000,000

27 F12-3 Cost of goods sold 5-1100 365,400,000


Merchandise Inventory 1-1500 365,400,000

TOTAL ……………………. 1,051,500,000 1,051,500,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 906,900,000 1-1500 947,900,000
4-1200 50,000,000 1-1300 55,000,000
2-1500 5,000,000 2-1600 4,100,000
2-1100 45,100,000 5-1100 44,500,000
1-1500 44,500,000

TOTAL 1,051,500,000 TOTAL 1,051,500,000


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

EVIDENCE RE OTHERS OTHERS


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

2018
DEC 3 BKM12-1 JB ELEX 34,100,000 34,100,000
12 BKM12-2 DIGITAL ELEX 180,400,000 180,400,000
13 KN01 Penjualan Tunai 266,200,000 Sales 4-1100 242,000,000
PPN Outcome 2-1500 24,200,000
14 BKM12-3 DIGITAL ELEX 28,600,000 28,600,000
20 BKM12-4 Penerimaan piutang yang telah dihapuska 7,200,000 Allowance for Doubtful Debt 1-1400 7,200,000
25 BKM12-5 MAJU ELEX 19,800,000 19,800,000

TOTAL ………………… 536,300,000 - 262,900,000 273,400,000


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
4-1100 242,000,000
2-1500 24,200,000
1-1400 7,200,000

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


UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2018
DEC 1 BKK 12-1 Pembayaran Gaji Bln Nopember Expense Payable 2-1200 2,500,000 2,500,000
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 SETORAN PAJAK PPN 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 Pembayaran cicilan Bank Mandiri Loan 2-2100 16,000,000
Interest Expense 9-1100 3,000,000 19,000,000

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
DEC 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000  750,000 750,000
4 V12-2 Expenses Payable 2-1200 900,000 900,000
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600 1,000,000 1,000,000
17 V12-4 Prive Raka , Drawing 3-1200 1,000,000 1,000,000
26 V12-5 Perbaikan toko Other Operating Expenses 6-1800 800,000 800,000

TOTAL ……………………………. 4,450,000 4,450,000


ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000  750,000 1-1200 4,450,000
2-1200 900,000
1-1600 1,000,000
3-1200 1,000,000
6-1800 800,000

TOTAL 4,450,000 TOTAL 4,450,000


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

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 34,100,000

3 Received 1 34,100,000 -
18 Sales 1 188,100,000 188,100,000

188,100,000

188,100,000

188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 28,600,000

6 sales 1 286,000,000 314,600,000

12 Received 1 180,400,000 134,200,000


14 Received 1 28,600,000 105,600,000

105,600,000

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016

DEC 1 Balance v 19,800,000

25 Received 1 19,800,000 -

27 Sales 1 467,500,000 467,500,000

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

DEC 1 Balance v 23,100,000

9 Payment 1 23,100,000 -

22 Purchase 1 439,560,000 439,560,000

439,560,000

439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016

DEC 1 Balance v 17,600,000


23 Payment 1 17,600,000 -

29 Payment 1 366,520,000 366,520,000

366,520,000

366,520,000

366,520,000
UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF


2018
Des 31 Cash in Bank
Bank Service Charge
Interest Renue

31 Store Supplies Expense


Store Supplies
Rent Expense
Prepaid Rent
Insurance Expense
Prepaid Insurance
Bad Debt Expense
Allowance for Doubtful Debt

31 Depraciation Expense
Accum. Depretiation Equitment
Wages & Salaries Expense
Expense Payable
Telephone & Electricity expenses
Expense Payable

31 PPN Outcome
PPN Income
PPN Payable

31 Income Tax Expense


Income Tax Payable
Prepaid Tax
N

DEBET CREDIT
UD. BUANA
NERACA LAJU
Desember 201

NERACA SALDO AJP


KODE NAMA AKUN DEBET KREDIT DEBET
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-1100
3-1200
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
9-1100
9-1200
9-1300
UD. BUANA
NERACA LAJUR
Desember 2018

AJP NSD RUGI LABA NERACA


KREDIT DEBET KREDIT DEBET KREDIT DEBET
NERACA
KREDIT
UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018

Sales
Sales Return
Total Revenue
Cost of goods Sold
Freight Paid
Total Cost of Good Sold
Gross Profit
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Total Operating Expense
Operating Profit

Other Revenues and Gains


Interest Revenue
Total Other Revenues and Gains

Other Expenses and Loss


Interest Expense
Bank Service Charge
Total Other Expenses and Loss

Laba Bersih sebelum Pajak


Income Tax Expense
Laba bersih setelah Pajak

Income Tax Expense


Prepaid Tax
Income Tax Payable
UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018

Total Payable

Total Liability

Total Current Assets

Total Equaty
Total Fixed Assets

Total Assets Total Pasiva


UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
Raka Capital per 1 Desember 2018

Laba Bersih Setelah Pajak


Prive Raka
Penambahan Ekuitas
Raka Capital per 1 Desember 2018
UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas Aktivitas Operasi :
Laba setelah pajak
Penyesuaian untuk :

Arus Kas Bersih dari Aktivitas Operasi :


Arus Kas dari Aktivitas Investasi :
0
Arus Kas Bersih dari Aktivitas Investasi :
Arus Kas dari Aktivitas Pembiayaan :
0
Prive Raka

Arus Kas Bersih dari Aktivitas Pembiayaan :


Penambahan Kas Bersih
Saldo kas, 1 Desember 2018
Saldo kas, 31 Desember 2018
UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT


2018
DES 31

Income Summary

31 Income Summary

31 Income Summary
Raka Capital
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 ........................