PT ABBASY

JURNAL KAS MASUK

Dec-20

Debit
Date Invoice No Description
Cash In Bank

5 BKM12-1 Pelunasan Faktur dari Toko Wahyudi Rp 9,900,000

9 N12-1 Cash Sale of 131 Label Rp 2,150,000

11 BKM12-2 Penjualan Kendaraan kepada tuan Choi Hyunsuk Rp 35,000,000

12 BKM12-3 Pelunasan faktur dri toko saidullah Rp 25,000,000

19 NK12K2 Cash Sale of Hanbin Kim Rp 2,500,000

24 BKM12-4 Pelunasan faktur dari too akbar Rp 3,935,000

Rp 78,485,000
ASY
MASUK
0

Debit Credit
Account
Acc. No Amount Acc. No Amount
Receivable
42300 Rp 100,000 Rp 10,000,000
51110 Rp 1,191,496 41100 Rp 1,940,000
21310 Rp 194,000
42100 Rp 6,000
11310 Rp 1,191,496
13320 Rp 3,300,000 11310 Rp 50,000,000
9400 Rp 11,700,000
Rp 15,000,000
51110 Rp 823,584 41100 Rp 1,300,000
21310 Rp 130,000
42100 Rp 70,000
11310 Rp 823,584
Rp 3,935,000

Rp 17,115,080 Rp 28,935,000 Rp 55,655,080

 REKAPITULASI JURNAL KAS MASUK

Debit Credit
No Account Amount No Account

TOTAL Rp - TOTAL
AS MASUK

Credit
Amount

Rp -
 PT ABBASY
JURNAL KAS KELUAR
Dec-20

Date Invoice No Description

8 BKK12-1 Pelunasan Faktur kepada PT.Ali

10 BKK12-2 Pelunasan Faktur kepada PT.Aisyah
16 BKK12-2 Pelunasan Faktur kepada PT.Qalam
19 BKK12-4 Pelunasan Faktur kepada PT.Aisyah
19 BKK12-5 Pelunasan utang kartu kredit kepada BP Bank

20 BKK12-6 Pelunasan angsuran pinjaman kepada Bank YGE

20 BKK12-7 Pembayaran gaji karyawan bulan November

23 BM12-2 Pengisian kembali dana kas kecil
23 BKK12-8 Pembelian kendaraan kantor kepada PT.Mercedez
24 BKK12-9 Pembayaran Utang kartu kredit kepada BP Bank

27 BKK12-10 Pelunasan faktur pada PT.Qalam

 PT ABBASY
JURNAL KAS KELUAR
Dec-20

Debit Credit

Account Payable Acc. No Amount Cash In Bank Acc. No.

Rp 35,000,000 Rp 34,300,000 11310

Rp 9,000,000 Rp 9,000,000
Rp 20,000,000 62900 Rp 200,000 Rp 20,200,000
Rp 4,500,000 Rp 4,410,000 11310
21110 Rp 5,000,000 Rp 5,250,000
91000 Rp 250,000
22100 Rp 10,000,000 Rp 11,000,000
91000 Rp 1,000,000 21212
63100 Rp 6,750,000 Rp 6,399,500
111200 Rp 1,980,000 Rp 1,980,000 21110
13310 Rp 200,000,000 Rp 50,000,000
21110 Rp 20,000,000 Rp 20,400,000
91000 Rp 400,000 11310
Rp 3,000,000 Rp 2,940,000

Rp 71,500,000 Rp 245,580,000 Rp 165,879,500

Credit

Amount REKAPITULASI JURNAL KAS KELUAR

Rp 700,000 Debit Credit
No Account Amount No Account

Rp 90,000

Rp 350,500

Rp 150,000,000

Rp 60,000

TOTAL Rp - TOTAL

Rp 151,200,500
KAS KELUAR
Credit
Amount

Rp -
 PT ABBASY
JURNAL PENJUALAN
Dec-20

DEBIT
Date Invoice No. Description Account
COGS
Receivable

4 FPJ12-1 TOKO AKBAR Rp 3,935,000 Rp 3,550,000

9 FPJ12-2 TOKO AIDULLAH Rp 6,050,000 Rp 3,314,302
FPJ12-3 TOKO FATHURRAHMAN Rp 6,000,000 Rp 3,905,075
FPJ12-4 TOKO WAHYUDI SADIKIN Rp 3,000,000 Rp 2,090,554
TOKO FATHURRAHMAN Rp 1,800,000 Rp 1,299,570

Rp 20,785,000 Rp 14,159,501
 PT ABBASY
RNAL PENJUALAN
Dec-20

EBIT CREDIT

Sales of Merchandise Freight

Cash In Bank PPN Outcome
Merchandise Inventory Collected

Rp 3,550,000 Rp 3,550,000 Rp 30,000.00 Rp 355,000

Rp 5,500,000 Rp 3,314,302 Rp 50,000.00 Rp 550,000
Rp 5,700,000 Rp 3,905,075 Rp 30,000.00 Rp 570,000
Rp 2,700,000 Rp 2,090,554 Rp 30,000.00 Rp 270,000
Rp 1,600,000 Rp 1,299,570 Rp 40,000.00 Rp 160,000

Rp - Rp 19,050,000 Rp 14,159,501 Rp 180,000 Rp 1,905,000

 REKAPITULASI JURNAL PENJUALAN

Debit Credit
No Account Amount No Account Amount

TOTAL Rp - TOTAL Rp -
 PT ABBASY
JURNAL PEMBELIAN

Debit
Date Invoice No. Description Merchandise
VAT-IN
Inventory

5 NP2-12 Purchase of PT. Qalam Rp 5,100,000 Rp 510,000

13 L14-12 Purchase of PT. Aisyah Rp 4,050,000 Rp 405,000
24 NP6-12 Purchase of PT. Qalam Rp 2,650,000 Rp 2,650,000

Dec-20

Rp 11,800,000 Rp 3,565,000
N

ebit Credit

Account
Freight In Cash In Bank
Payable

30,000 Rp 5,640,000
45,000 Rp 4,500,000
85,000 Rp 3,000,000

Rp 160,000 Rp 13,140,000 Rp -
 JURNAL UMUM

Date Doc. No. Acc. Name Acc. No. Debit Credit

5 BM12-1 Account Payable 21210 Rp 638,000

Merchandise Inventory 11310 Rp 580,000
PPN Income 21320 Rp 58,000
25 BM12-3 Account Payable 212110 Rp 726,000
Merchandise Inventory 11310 Rp 660,000
PPN Income 21320 Rp 66,000
26 BM12-4 Sales Return 42400 Rp 340,000
PPN Outcome 21310 Rp 34,000
Account Receivable 11210 Rp 374,000
Merchandise Inventory 11310 Rp 57,971
Cost Of Goods Sold 51100 Rp 57,971
 REKAPITULASI JURNAL UMUM
Debit Credit
No Account Amount No Account Amount

TOTAL Rp - TOTAL Rp -
 PT. ABASSY
GENERAL LEDGER
December 31, 2020

Account : Cash in Bank

Normal Balance : Debit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Petty Cash

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Account Receivable

Normal Balance : Debet

Date Description Ref Debit

 2020
Opening Balance
Dec

Balance

Account : Allowance for Doubtful Debt

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Merchandise Inventory

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Supplies
Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance
 Balance

Account : Prepaid Rent

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Prepaid Insurance

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Stock Investment

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Land
Normal Balance : Debet

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Building
Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Building Accum Dep

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Vehicle
Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : Vehicle Accum Dep

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Equipment
Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Equipment Accum Dep

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Credit Card

Normal Balance : Credit

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Accounts Payable

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Accrued Expense

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Income Tax Payable

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : PPN Payable

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : PPN Outcome

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : PPN Income

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Bank Mandiri Loan

Normal Balance : Credit

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Common Stock

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Retained Earning

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Income Sumary

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : Sales of Merchandise

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Freight Collected

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Late fee Collected

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Sales Dsicount

Normal Balance : Debet

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Sales Return

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Cost Of Goods Sold

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Freight Paid

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : Advertising Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : In Store Promotion Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Utility Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Telephone Expense

Normal Balance : Debet

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Rent Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Supplies Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Maintenance and Repair Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : Bad Debt Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Depreciation Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Insurance Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Late Fee Expense

Normal Balance : Debet

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance

Account : Waages & Salaries

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Interest Income

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Deviden Income

Normal Balance : Credit

Date Description Ref Debit

2020
Opening Balance
Dec
 Balance

Account : Interest Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Bank Service Charge

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Income Tax Expense

Normal Balance : Debet

Date Description Ref Debit

2020
Opening Balance
Dec

Balance

Account : Gain/loss sales Vehicle

Normal Balance : Debet

Date Description Ref Debit

 Date Description Ref Debit
2020
Opening Balance
Dec

Balance
R
0

Account Number : 11110

Credit Balance

Rp 200,000,000

Account Number : 11120

Credit Balance

Rp 2,000,000

Account Number : 11210

Credit Balance
 Rp 45,000,000

Account Number : 11220

Credit Balance

Rp 2,200,000

Account Number : 11310

Credit Balance

Rp 19,800,000

Account Number : 11320

Credit Balance

Rp 5,000,000
 Account Number : 11410

Credit Balance

Rp 1,000,000

Account Number : 11420

Credit Balance

Rp 2,000,000

Account Number : 12100

Credit Balance

Rp 167,500,000

Account Number : 13100

Credit Balance
Credit Balance

Rp 120,000,000

Account Number : 13210

Credit Balance

Rp 90,000,000

Account Number : 13220

Credit Balance

Rp 12,800,000

Account Number : 113310

Credit Balance

Rp 50,000,000
 Account Number : 113320

Credit Balance

Rp 3,300,000

Account Number : 13410

Credit Balance

Rp 45,000,000

Account Number : 13420

Credit Balance

Rp 15,700,000

Account Number : 21110

Credit Balance
Credit Balance

Rp 7,500,000

Account Number : 21210

Credit Balance

Rp 19,000,000

Account Number : 21211

Credit Balance

Rp 2,500,000

Account Number : 21212

Credit Balance

Rp -
 Account Number : 21213

Credit Balance

Rp -

Account Number : 21310

Credit Balance

Rp 100,000,000

Account Number : 21320

Credit Balance

Rp 32,500,000

Account Number : 22100

Credit Balance
Credit Balance

Rp 210,000,000

Account Number : 31100

Credit Balance

Rp 265,000,000

Account Number : 31200

Credit Balance

Rp 176,000,000

Account Number : 31300

Credit Balance

Rp -
 Account Number : 41100

Credit Balance

Rp 165,000,000

Account Number : 42100

Credit Balance

Rp 2,500,000

Account Number : 42200

Credit Balance

Rp -

Account Number : 42300

Credit Balance
Credit Balance

Rp 6,000,000

Account Number : 42400

Credit Balance

Rp -

Account Number : 51100

Credit Balance

Rp 105,000,000

Account Number : 51200

Credit Balance

Rp 1,000,000
 Account Number : 61100

Credit Balance

Rp 12,000,000

Account Number : 61200

Credit Balance

Rp 4,000,000

Account Number : 62100

Credit Balance

Rp 3,500,000

Account Number : 62200

Credit Balance
Credit Balance

Rp 4,500,000

Account Number : 62300

Credit Balance

Rp 7,500,000

Account Number : 62400

Credit Balance

Rp 4,500,000

Account Number : 62500

Credit Balance

Rp 8,000,000
 Account Number : 62600

Credit Balance

Rp 1,000,000

Account Number : 62700

Credit Balance

Rp 15,000,000

Account Number : 62800

Credit Balance

Rp 5,500,000

Account Number : 62900

Credit Balance
Credit Balance

Rp -

Account Number : 63100

Credit Balance

Rp 34,000,000

Account Number : 81000

Credit Balance

Rp 4,500,000

Account Number : 82000

Credit Balance

Rp 10,000,000
 Account Number : 91000

Credit Balance

Rp 2,700,000

Account Number : 92000

Credit Balance

Rp 2,000,000

Account Number : 93000

Credit Balance

Rp -

Account Number : 94000

Credit Balance
Credit Balance

Rp -
 PT ABASSY
TRIAL BALANCE BEFORE ADJUSTMENT
December 31, 2020

No Account Name of Account

11110 Cash in Bank
11120 Petty Cash
11210 Account Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investment
13100 Land
13210 Building
13220 Buiding Accum Dep
13310 Vehicle
13320 Vehicle Accum Dep
13410 Equipment
13420 Equipment Accum Dep
21110 Credit Card
21210 Account Payable
21211 Accrued Expense
21212 Income Tax Payable
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income
22100 Bank YGE Loan
31100 Common Stock
31200 Retained Earnings
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
51100 Cost of Goods Sold
51200 Freight Paid
61100 Advertising Expenses
61200 In Store Promotion Expenses
62100 Utulity Expenses
62200 Telephone Expenses
62300 Rent Expenses
62400 Supplies Expenses
62500 Maintanance and Repair Expenses
62600 Bad Debt Expenses
62700 Depreciation Expenses
62800 Insurance Expenses
62900 Late Fee Expense
63100 Wages and Salaries
81000 Interest Income
82000 Deviden Income
91000 Interest Expenses
92000 Bank Service Charge
93000 Income Tax Expense
94000 Gain/Loss Sales Vehicles

TOTAL
BASSY
EFORE ADJUSTMENT
r 31, 2020

Balance
Debit Credit
Rp 200,000,000
Rp 2,000,000
Rp 45,000,000
Rp 2,200,000
Rp 19,800,000
Rp 5,000,000
Rp 1,000,000
Rp 2,000,000
Rp 167,500,000
Rp 120,000,000
Rp 90,000,000
Rp 12,800,000
Rp 50,000,000
Rp 3,300,000
Rp 45,000,000
Rp 15,700,000
Rp 7,500,000
Rp 19,000,000
Rp 2,500,000
Rp -
Rp -
Rp 100,000,000
Rp 32,500,000
Rp 210,000,000
Rp 265,000,000
Rp 176,000,000
Rp -
Rp 165,000,000
Rp 2,500,000
Rp -
Rp 6,000,000
Rp -
Rp 105,000,000
Rp 1,000,000
Rp 12,000,000
Rp 4,000,000
Rp 3,500,000
Rp 4,500,000
Rp 7,500,000
Rp 4,500,000
Rp 8,000,000
Rp 1,000,000
Rp 15,000,000
Rp 5,500,000
Rp -
Rp 34,000,000
Rp 4,500,000
Rp 10,000,000
Rp 2,700,000
Rp 2,000,000

Rp 996,000,000 Rp 996,000,000