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JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT


NS-NOV'

NERACA SALDO
REKAP JURNAL

BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY


BALANCE SHEET

CASH FLOW STATEMENT

1.4 CASH OUT


KARTU UTANG CLOSSING ENTRY

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
No November 30, 2021 December 31, 2020
Account Title
Account DEBIT CREDIT DEBIT CREDIT

11100 Cash In Bank 110,480,000 393,200,000


11200 Petty Cash 9,800,000 2,500,000
11300 Account Receivable 85,800,000 236,000,000
11400 Allowances for Bad Debts 11,800,000 11,800,000
11500 Merchandise Inventory 520,000,000 475,000,000
11600 Office Supplies 9,800,000 12,500,000
11700 Prepaid Insurance 15,000,000 11,000,000
11800 Prepaid Rent 22,500,000 16,000,000
11900 Prepaid Taxes
11910 VAT In 28,000,000
12100 Investment 130,000,000
13100 Equipment 63,300,000 63,300,000
13110 Accumulated Depreciation - Equipment 17,500,000 3,750,000
21100 Account Payable 69,300,000 647,000,000
21200 Expense Payable 3,900,000 4,500,000
21300 VAT Out 1,500,000 950,000
21400 Income Taxes Payable 32,000,000
22100 Bank Permata Loan 301,000,000 301,000,000
31100 Raka Capital 366,500,000 366,500,000
31200 Raka Drawing 25,400,000
31300 Income Summary
41100 Sales Of Merchandise 3,523,100,000
41200 Sales Return 100,000,000
51100 Cost Of Goods Sold 2,826,900,000
51200 Freight Paid 61,600,000
51300 Purchases Discount
61100 Advertising Expense 29,400,000
61200 Telephone, Water & Electricity Ex 69,600,000
61300 Store Supplies Expense 33,250,000
61400 Bad Debts Expense -
61450 Insurance expense 11,000,000
61500 Depreciation Expense 13,750,000
61700 Rent Expense 23,500,000
61800 Wages & Salaries Expense 93,760,000
69000 Other Operating Expense 65,000,000
81100 Interest Revenue 54,900,000
82100 Interest Expense 85,320,000
82200 Bank Service Charge 59,400,000
91000 Company Income Taxes 14,940,000

4,349,500,000 4,349,500,000 1,367,500,000 1,367,500,000


-
-
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BRI Mandiri Jl Diponegoro Jakarta
MENU

2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2021, dengan rincian sebagai berikut:
No Nama Debitur Penjualan PPN 10% Jumlah Piutang Termin Tanggal
1 JB ELEX f-11/12 31,000,000 3,100,000 34,100,000 2/10; n/30 November 25, 2021
2 DIGITAK ELEX f-11/25 26,000,000 2,600,000 28,600,000 2/10; n/30 November 29, 2021
3 MAJU ELEX f-11/10 18,000,000 1,800,000 19,800,000 2/10; n/30 November 23, 2021
4 PANEN ELEX f-11/14 3,000,000 300,000 3,300,000 November 24, 2021
Jumlah Piutang 85,800,000

3 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2021, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Jumlah
1 HP PAVILION 14 20 Rp 16,000,000 Rp 320,000,000
2 DELL INSPIRON 15 16 Rp 12,500,000 Rp 200,000,000
Jumlah Rp 520,000,000

4 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2021.

5 Prepaid Rent
Merupakan saldo sewa toko dengan rincian sebagai berikut:
Prepaid Exp Prepaid 30/11/21

Sewa Toko Sep 2021- Sep 2022 30,000,000 7,500,000 22,500,000


Rp 7,500,000 Rp 22,500,000

Prepaid Insurance
Merupakan Asuransi atas barang dagangan dengan rincian sebagai berikut:

Prepaid
Asuransi Des 2021-Des 2022 15,000,000

6 Accounts Payable
No Nama Kreditur Pembelian PPN 10% Jumlah Utang Termin Tanggal
1 PT SAHABAT C.15234 21,000,000 2,100,000 23,100,000 3/10; n/30 November 23, 2021
2 FA MAKMUR F.1289 16,000,000 1,600,000 17,600,000 3/10; n/30 November 20, 2021
3 PT MARGONDA FK.2011 26,000,000 2,600,000 28,600,000 3/10; n/30 November 28, 2021
63,000,000 6,300,000 69,300,000

7 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2021.

6
5 -
UD BUANA MENU

DAFTAR ASET TETAP


TAHUN 2021

Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi NILAI BUKU


No Jennis Aktiva tetap Nilai Residu tarif (%)
Perolehan Penghentian So.31.12.2020 Debit Kredit So.31.12.2021 So.31.12.2020 Debit Kredit So.31.12.2021 TAHUN 2021
EQUIPMENT
1 Komputer 01-Okt-2020 3,300,000 25% 63,300,000 63,300,000 3,750,000 15,000,000 18,750,000 44,550,000

TOTAL 63,300,000 - - 63,300,000 3,750,000 - 15,000,000 18,750,000 44,550,000


UD BUANA
GENERAL LEDGER

Account: Cash In Bank GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 110,480,000
31 CRJ-1 547,300,000 657,780,000
31 CPJ-1 380,300,000 277,480,000
31 ADJ 5,070,000 282,550,000
31
31
31

Account: Petty Cash GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 9,800,000
PCJ-1 3,475,000 6,325,000

Account: Account Receivable GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 85,800,000
31 SJ 941,600,000 1,027,400,000
CRJ-1 313,500,000 713,900,000
MJ-1 55,000,000 658,900,000

Account: Allowances for Bad Debts GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ-1 7,200,000
31 ADJ 13,945,000
Account: Merchandise Inventory GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 520,000,000
SJ-1 744,714,286 (224,714,286)
CRJ-1 180,000,000 (404,714,286)
PJ-1 1,017,600,000 612,885,714
MJ-1 44,500,000 657,385,714
MJ-1 41,000,000 616,385,714

Account: Office Supplies GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 9,800,000
31 PCJ -1 900,000 10,700,000
31 ADJ 5,850,000 4,850,000

Account: Prepaid Insurance GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 15,000,000
31 ADJ 1,250,000 13,750,000

Account: Prepaid Rent GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 22,500,000
31 ADJ 2,500,000 20,000,000

Account: Prepaid Taxes GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
Account: VAT In GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 PJ-1 101,760,000 - 101,760,000
31 MJ-1 4,100,000 97,660,000
31
31
31
11910 31

Account: Investment GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 CPJ - - -
31 SJR - - -
31 PJR - - -
31 PCJ - - -
12100 31 MJM - - -

Account: Equipment GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 63,300,000
31 CRJ
31 CPJ
31 SJR
31 PJR
31 PCJ
13100 31 MJM

Account: Accumulated Depreciation - Equipment GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 ADJ 1,250,000
31 CPJ
31 SJR
31 PJR
31 PCJ
31 MJM

Account: Account Payable GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 PJ-1 1,119,360,000 -
31 CPJ 355,300,000 -
31 MJ-1 45,100,000 -
31 PJR
31 PCJ
31 MJM
Account: Expense Payable GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CPJ-1 2,500,000 -
31 PCJ-1 1,400,000 -
31 ADJ 5,700,000 -
31 PJR -
31 PCJ -
31 MJM -

Account: VAT Out GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 85,600,000 -
31 CRJ 20,600,000 -
31 CPJ-1 1,500,000 -
31 MJ-1 5,000,000 -
31 PCJ
31 MJM

Account: Income Taxes Payable GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CPJ-1 - - -
31 AJP 5,060,000 -
31 -
31 -
31 -
31 -

Account: Bank Permata Loan GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CPJ-1 16,000,000 - -
31 CPJ
31 SJR
31 PJR
31 PCJ
31 MJM

Account: Raka Capital GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CE 185,705,714
31 CE 25,400,000
31 CPJ
31 SJR
31 PCJ
31 MJM

Account: Raka Drawing GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 25,400,000.00
31 CE 25,400,000 -
31 CPJ
31 SJR
31 PJR
31 PCJ
31 MJM

Account: Income Summary GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CE - 4,645,320,000 -
31 CE 4,459,614,286 - -
31 CE 185,705,714 - -
31 - - -
31 - - -
31 - - -

Account: Sales Of Merchandise GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - 856,000,000 -
31 CRJ 206,000,000 -
31 CE 4,585,100,000
31
31
31

Account: Sales Return GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 100,000,000.00
31 MJ-1 50,000,000 150,000,000
31 CE 150,000,000 -
31 SJR
31 PJR
31 PCJ
41200 31 MJM

Account: Cost Of Goods Sold GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 2,826,900,000
31 CRJ 744,714,286 - 3,571,614,286
31 CPJ 180,000,000 3,751,614,286
31 MJ-1 44,500,000 3,707,114,286
31 CE 3,707,114,286 0
31
31
Account: Freight Paid GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 61,600,000
31 CRJ - - 61,600,000
31 CE 61,600,000 -
31
31
31
31

Account: Purchases Discount GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ -
31 CPJ -
31 SJR -
31 PJR -
31 PCJ -
51300 31 MJM -

Account: Advertising Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 29,400,000
31 PCJ-1 675,000 30,075,000
31 CE 30,075,000 -
31
31
31
61100 31

Account: Telephone, Water & Electricity Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 69,600,000
31 CRJ 69,600,000
31 AJP 2,200,000 71,800,000
31 CE 71,800,000 -

Account: Store Supplies Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 33,250,000
31 AJP 5,850,000 39,100,000
31 CE 39,100,000 -
Account: Bad Debts Expense GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 ADJ 13,945,000 13,945,000
31 CE 13,945,000 -

Account: Insurance expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 11,000,000
31 CRJ - - 11,000,000
31 ADJ 1,250,000 12,250,000
31 CE 12,250,000 -

Account: Depreciation Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 13,750,000
31 CRJ - - 13,750,000
31 ADJ 1,250,000 15,000,000
31 CE 15,000,000 -

Account: Rent Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 23,500,000
31 CRJ - - 23,500,000
31 ADJ 2,500,000 26,000,000
31 CE 26,000,000 -

Account: Wages & Salaries Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 93,760,000
31 CRJ - - 93,760,000
31 ADJ 3,500,000 97,260,000
31 CE 97,260,000 -
Account: Other Operating Expense GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 65,000,000
31 PCJ -1 500,000 65,500,000
31 CE 65,500,000 -

Account: Interest Revenue GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance -
31 CRJ - - -
31 ADJ 5,320,000
31 CE 60,220,000

Account: Interest Expense GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 85,320,000
31 CPJ-1 3,000,000 88,320,000
31 CE 88,320,000 -

Account: Bank Service Charge GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 59,400,000
31 ADJ 250,000 59,650,000
31 CE 59,650,000 -

Account: Company Income Taxes GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 14,940,000
31 CPJ-1 2,000,000 16,940,000
31 ADJ 5,060,000 22,000,000
31 CE 22,000,000 -
Account: #N/A GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance #N/A

Account: #N/A GENERAL LEDGER


Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance #N/A
31 CRJ - - #N/A

0
Account Number:
11100
Balance
Credit

Account Number:
11200
Balance
Credit
-

Account Number:
11300
Balance
Credit
-

Account Number:
11400
Balance
Credit
11,800,000
19,000,000
32,945,000
Account Number:
11500
Balance
Credit
-

Account Number:
11600
Balance
Credit
-
-
-
-
-
-
-

Account Number:
11700
Balance
Credit
-

Account Number:
11800
Balance
Credit
-

Account Number:
11900
Balance
Credit
-
Account Number:
11910
Balance
Credit
-
-
-

Account Number:
12100
Balance
Credit
-
-
-
-
-
-
-

Account Number:
13100
Balance
Credit
-

Account Number:
13110
Balance
Credit
17,500,000
18,750,000

Account Number:
21100
Balance
Credit
69,300,000
1,188,660,000
833,360,000
788,260,000
Account Number:
21200
Balance
Credit
3,900,000
1,400,000
-
5,700,000
5,700,000
5,700,000
5,700,000

Account Number:
21300
Balance
Credit
1,500,000
87,100,000
107,700,000
106,200,000
101,200,000

Account Number:
21400
Balance
Credit
-
-
5,060,000
5,060,000
5,060,000
5,060,000
5,060,000

Account Number:
22100
Balance
Credit
301,000,000
285,000,000

Account Number:
31100
Balance
Credit
366,500,000
552,205,714
526,805,714

Account Number:
31200
Balance
Credit
-

Account Number:
31300
Balance
Credit
-
4,645,320,000
185,705,714
-
-
-
-

Account Number:
41100
Balance
Credit
3,523,100,000
4,379,100,000
4,585,100,000
-

Account Number:
41200
Balance
Credit
-
-

Account Number:
51100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
51200
Balance
Credit
-
-
-
-
-
-
-

Account Number:
51300
Balance
Credit
-
-
-
-
-
-
-

Account Number:
61100
Balance
Credit
-
-
-
-
-
-
-

Account Number:
61200
Balance
Credit
-
-
-
-
-
-
-

Account Number:
61300
Balance
Credit
-
-
-
-
-
-
-
Account Number:
61400
Balance
Credit
-
-

Account Number:
61450
Balance
Credit
-
-

Account Number:
61500
Balance
Credit
-
-

Account Number:
61700
Balance
Credit
-
-

Account Number:
61800
Balance
Credit
-
-
Account Number:
69000
Balance
Credit
-
-

Account Number:
81100
Balance
Credit
54,900,000.00
54,900,000
60,220,000
-

Account Number:
82100
Balance
Credit
-
-

Account Number:
82200
Balance
Credit
-

Account Number:
91000
Balance
Credit
-
-
Account Number:
0
Balance
Credit
#N/A

Account Number:
0
Balance
Credit
#N/A
#N/A
UD BUANA
TRIAL BALANCE
December 31, 2021

ACCOUN
ACCOUNT NAME DEBIT CREDIT
T NO.
11100 Cash In Bank 277,480,000
11200 Petty Cash 6,325,000
11300 Account Receivable 658,900,000
11400 Allowances for Bad Debts 19,000,000
11500 Merchandise Inventory 616,385,714
11600 Office Supplies 10,700,000
11700 Prepaid Insurance 15,000,000
11800 Prepaid Rent 22,500,000
11900 Prepaid Taxes -
11910 VAT In 97,660,000
12100 Investment -
13100 Equipment 63,300,000
13110 Accumulated Depreciation - Equipment 17,500,000
21100 Account Payable 788,260,000
21200 Expense Payable -
21300 VAT Out 101,200,000
21400 Income Taxes Payable -
22100 Bank Permata Loan 285,000,000
31100 Raka Capital 366,500,000
31200 Raka Drawing 25,400,000
31300 Income Summary -
41100 Sales Of Merchandise 4,585,100,000
41200 Sales Return 150,000,000
51100 Cost Of Goods Sold 3,707,114,286
51200 Freight Paid 61,600,000
51300 Purchases Discount -
61100 Advertising Expense 30,075,000
61200 Telephone, Water & Electricity Expense 69,600,000
61300 Store Supplies Expense 33,250,000
61400 Bad Debts Expense -
61450 Insurance expense 11,000,000
61500 Depreciation Expense 13,750,000
61700 Rent Expense 23,500,000
61800 Wages & Salaries Expense 93,760,000
69000 Other Operating Expense 65,500,000
81100 Interest Revenue 54,900,000
82100 Interest Expense 88,320,000
82200 Bank Service Charge 59,400,000
91000 Company Income Taxes 16,940,000

Amount 6,217,460,000 6,217,460,000

-
No Peserta: …….
Nama Peserta: ………………………………………………………………………………………..

UD BUANA
Memorial Journal (ADJUSTMENT)
December 2021

ACCOUNT NAME AND


DATE DOC. NO REF DEBIT
DECSRIPTION
12/31/2021 BM12-1 cash in bank 1-1100 5,070,000
bank service charge 8-2200 250,000
interest revenue 8-1100

31/12/2021 BM12-1 store supplies expense 6-1300 5,850,000


store supplies 1-1600

31/12/2021 BM12-1 rent expense 6-1700 2,500,000


prepaid rent 1-1800

31/12/2021 BM12-1 insurance expense 6-1450 1,250,000


prepaid insurance 6-1700

31/12/2021 BM12-1 bad debt expense 6-1400 13,945,000


allowance for doubful debt 1-1400
13,945,000

31/12/2021 BM12-1 depreciation expense 6-1500 1,250,000


Accumulated Depreciation - E Jan-10

31/12/2021 BM12-1 wages & salaries expense 6-1800 3,500,000


expense payable 2-1200

31/12/2021 BM12-1 Telephone, Water & Electricity Expense 6-1200 2,200,000


expense payable 2-1200

31/12/2021 BM12-1 income tax expense 9-1000 5,060,000


income tax payable 2-1400

40,875,000
Page :

CREDIT

5,320,000

5,850,000

2,500,000

1,250,000

13,945,000

1,250,000

3,500,000

2,200,000

5,060,000

40,875,000
UD BUANA
worksheet desember 2021

Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 277,480,000 - 5,070,000 - 282,550,000 -
11200 Petty Cash 6,325,000 - - - 6,325,000 -
11300 Account Receivable 658,900,000 - - - 658,900,000 -
11400 Allowances for Bad Debts - 19,000,000 - 13,945,000 - 32,945,000
11500 Merchandise Inventory 616,385,714 - - - 616,385,714 -
11600 Office Supplies 10,700,000 - - 5,850,000 4,850,000 -
11700 Prepaid Insurance 15,000,000 - - 1,250,000 13,750,000 -
11800 Prepaid Rent 22,500,000 - - 2,500,000 20,000,000 -
11900 Prepaid Taxes - - - - - -
11910 VAT In 97,660,000 - - - 97,660,000 -
12100 Investment - - - - - -
13100 Equipment 63,300,000 - - - 63,300,000 -
13110 Accumulated Depreciation - Equipmen - 17,500,000 - 1,250,000 - 18,750,000
21100 Account Payable - 788,260,000 - - - 788,260,000
21200 Expense Payable - - - 5,700,000 - 5,700,000
21300 VAT Out - 101,200,000 - - - 101,200,000
21400 Income Taxes Payable - - - 5,060,000 - 5,060,000
22100 Bank Permata Loan - 285,000,000 - - - 285,000,000
31100 Raka Capital - 366,500,000 - - - 366,500,000
31200 Raka Drawing 25,400,000 - - - 25,400,000 -
31300 Income Summary - - - - - -
41100 Sales Of Merchandise - 4,585,100,000 - - - 4,585,100,000 - 4,585,100,000
41200 Sales Return 150,000,000 - - - 150,000,000 - 150,000,000 -
51100 Cost Of Goods Sold 3,707,114,286 - - - 3,707,114,286 - 3,707,114,286 -
51200 Freight Paid 61,600,000 - - - 61,600,000 - 61,600,000 -
51300 Purchases Discount - - - - - - - -
61100 Advertising Expense 30,075,000 - - - 30,075,000 - 30,075,000 -
61200 Telephone, Water & Electricity Expen 69,600,000 - 2,200,000 - 71,800,000 - 71,800,000 -
61300 Store Supplies Expense 33,250,000 - 5,850,000 - 39,100,000 - 39,100,000 -
61400 Bad Debts Expense - - 13,945,000 - 13,945,000 - 13,945,000 -
61450 Insurance expense 11,000,000 - 1,250,000 - 12,250,000 - 12,250,000 -
61500 Depreciation Expense 13,750,000 - 1,250,000 - 15,000,000 - 15,000,000 -
61700 Rent Expense 23,500,000 - 2,500,000 - 26,000,000 - 26,000,000 -
61800 Wages & Salaries Expense 93,760,000 - 3,500,000 - 97,260,000 - 97,260,000 -
69000 Other Operating Expense 65,500,000 - - - 65,500,000 - 65,500,000 -
81100 Interest Revenue - 54,900,000 - 5,320,000 - 60,220,000 - 60,220,000
82100 Interest Expense 88,320,000 - - - 88,320,000 - 88,320,000 -
82200 Bank Service Charge 59,400,000 - 250,000 - 59,650,000 - 59,650,000 -
91000 Company Income Taxes 16,940,000 - 5,060,000 - 22,000,000 - 22,000,000 -

6,217,460,000 6,217,460,000 40,875,000 40,875,000 6,248,735,000 6,248,735,000 4,459,614,286 4,645,320,000


31300 Income Summary - - 185,705,714 -
- - 4,645,320,000 4,645,320,000
Balance Sheet
DEBIT CREDIT
282,550,000 -
6,325,000 -
658,900,000 -
- 32,945,000
616,385,714 -
4,850,000 -
13,750,000 -
20,000,000 -
- -
97,660,000 -
- -
63,300,000 -
- 18,750,000
- 788,260,000
- 5,700,000
- 101,200,000
- 5,060,000
- 285,000,000
- 366,500,000
25,400,000 -
- -
1,789,120,714 1,603,415,000
- 185,705,714
1,789,120,714 1,789,120,714
UD BUANA
INCOME STATEMENT
For The Year Ended, December, 31, 2021

Sales Of Merchandise Rp 4,585,100,000


Sales Return Rp (150,000,000)
Net Sales Rp 4,435,100,000
Cost Of Goods Sold Rp 3,707,114,286
Freight Paid Rp 61,600,000
Purchases Discount Rp -
Cost Of Goods Sold Rp (3,768,714,286)
Gross Profit Rp 666,385,714
Operating Expense
Advertising Expense 30,075,000
Telephone, Water & Electricity Expense 71,800,000
Store Supplies Expense 39,100,000
Bad Debts Expense 13,945,000
Insurance expense 12,250,000
Depreciation Expense 15,000,000
Rent Expense 26,000,000
Wages & Salaries Expense 97,260,000
Other Operating Expense 65,500,000
Amount Rp (370,930,000)
Operating Income
Other Income/Expense
Interest Revenue Rp 60,220,000
Interest Expense Rp (88,320,000)
Bank Service Charge Rp (59,650,000)
Total Other Income/Expense Rp (87,750,000)
Earning Before Taxes Rp 207,705,714
Company Income Taxes Rp (22,000,000)
Earning After Taxes Rp 185,705,714

#DIV/0!
FOR THE YEARS ENDED 31 DECEMBER 2021

DESCRIPTION Amount
Balance at 31 November 2021 Rp 366,500,000.00

Net Income Rp 185,705,714.29

Drawings Rp (25,400,000.00)

Balance at 31 December 2021 Rp 526,805,714.29


UD BUANA
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2020

ASSETS 2021 2020 LIABILITIES & EQUITIES 2021 2020


Current Assets Current Liabilities
Cash In Bank 282,550,000 393,200,000 Account Payable 788,260,000 647,000,000
Petty Cash 6,325,000 2,500,000 Expense Payable 5,700,000 4,500,000
Account Receivable 658,900,000 236,000,000 VAT Out 101,200,000 950,000
Allowances for Bad Debts (32,945,000) (11,800,000) Income Taxes Payable 5,060,000 32,000,000
Merchandise Inventory 616,385,714 475,000,000
Office Supplies 4,850,000 12,500,000
Prepaid Insurance 13,750,000 11,000,000 Amount 900,220,000 684,450,000
Prepaid Rent 20,000,000 16,000,000 Long Term Debts
Prepaid Taxes - -
VAT In 97,660,000 28,000,000 Bank Permata Loan 285,000,000 301,000,000
Amount 1,667,475,714 1,162,400,000
Equities
Non Current Assets Raka Capital 526,805,714 366,500,000
Investment - 130,000,000
Equipment 63,300,000 63,300,000 Amount 811,805,714 366,500,000
Accumulated Depreciation (18,750,000) (3,750,000)
Amount 44,550,000 189,550,000

Total Assets 1,712,025,714 1,351,950,000 Total Liabilities & Equites 1,712,025,714 1,351,950,000

-
BALANCE SHEET
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Income After Taxes 185,705,714
Depreciation Expense 15,000,000
Bad Debts 13,945,000
Allowances for Bad Debts Increase/Decrease 21,145,000
Office Supplies Increase/Decrease 7,650,000
Prepaid Insurance Increase/Decrease (2,750,000)
Prepaid Rent Increase/Decrease (4,000,000)
Prepaid Taxes Increase/Decrease -
VAT In Increase/Decrease (69,660,000)
Expense Payable Increase/Decrease 1,200,000
VAT Out Increase/Decrease 100,250,000
Income Taxes Payable Increase/Decrease (26,940,000)
- Increase/Decrease
0 Increase/Decrease
Net Cash flow from operating activities 241,545,714

INVESTING ACTIVITIES

Sale of Investment
Net cash flow from Investing activities -
FINANCING ACTIVITIES
Payment of Drawings (25,400,000)
Payment Bank Loan (285,000,000)
Net cash flow Used to Financing activities (310,400,000)
Increase/Decrease Cash & Equivalent Cash (68,854,286)
Cash & Equivalent Cash 31 desember 2020 -
Cash & Equivalent Cash 31 desember 2021 (68,854,286)

Operating Activities Used


Indirect Method
For The Year Ended, December, 31, 2021
Memorial Journal (CLOSING ENTRY)
December 2021

DOC.
DATE DESCRIPTION REF DEBIT
NO.
12/31/2021 sales of merchandise 4-1100 4,585,100,000
interest revenue 8-1100 60,220,000
income summary 3-1300

12/31/2021 income summary 3-1300 4,459,614,286


Sales Return 4-1200
Cost Of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expense
6-1100
Telephone, Water &
Electricity Expense 6-1200
Store Supplies Expense
6-1300
Bad Debts Expense 6-1400
Insurance expense 6-1450
Depreciation Expense
6-1500
Rent Expense 6-1700
Wages & Salaries
Expense 6-1800
Other Operating
Expense 6-9000
interest expense 8-2100
Bank Service Charge 8-2200
Company Income
Taxes 9-1000

12/31/2021 income summary 3-1300 185,705,714


Raka Capital 3-1100

12/31/2021 Raka Capital 3-1100 25,400,000


Raka Drawing 3-1200
amount 9,316,040,000
021
)
Page :

CREDIT

4,645,320,000

150,000,000
3,707,114,286
61,600,000

30,075,000

71,800,000

39,100,000

13,945,000
12,250,000

15,000,000

26,000,000

97,260,000

65,500,000

88,320,000
59,650,000

22,000,000

185,705,714

25,400,000
9,316,040,000
UD BUANA
CLOSING BALANCE
December 31, 2021

ACCOUN
ACCOUNT NAME DEBIT CREDIT
T NO.
11100 Cash In Bank 282,550,000
11200 Petty Cash 6,325,000
11300 Account Receivable 658,900,000
11400 Allowances for Bad Debts 32,945,000
11500 Merchandise Inventory 616,385,714
11600 Office Supplies 4,850,000
11700 Prepaid Insurance 13,750,000
11800 Prepaid Rent 20,000,000
11900 Prepaid Taxes -
11910 VAT In 97,660,000
12100 Investment -
13100 Equipment 63,300,000
13110 Accumulated Depreciation - Equipment 18,750,000
21100 Account Payable 788,260,000
21200 Expense Payable 5,700,000
21300 VAT Out 101,200,000
21400 Income Taxes Payable 5,060,000
22100 Bank Permata Loan 285,000,000
31100 Raka Capital 526,805,714
31200 Raka Drawing -

1,763,720,714 1,763,720,714

(0.29)

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