KELOMPOK 6
DISUSUN OLEH :
DOSEN PENGAJAR
DINA HIDAYAT, SE, M, Si., CA
KELAS : AKUNTANSI B
SEMESTER : 3 (TIGA)
DAN PROGRAM EXCEL UNTUK SIA"
KELOMPOK 6
DISUSUN OLEH :
OSEN PENGAJAR
HIDAYAT, SE, M, Si., CA
LAS : AKUNTANSI B
MESTER : 3 (TIGA)
UD. BUANA ELEKTRONIK
TRIAL BALANCE, PER 1 DESEMBER 2021
TOTAL……………. 1,033,800,000
NOMOR AKUN…………… 1-1500
REKAPITULA
DEBIT
ACC. NO
1-1500
2-1600
TOTAL
KTRONIK
BELIAN
2021
Page 01
DEBIT KREDIT
VAT-IN PENGIRIMAN AKUN HUTANG
30,100,000 331,100,000
39,960,000 439,560,000
33,320,000 366,520,000
103,380,000 - 1,137,180,000
2-1600 2-1100
REKAPITULASI
DEBIT KREDIT
TOTAL ACC. NO TOTAL
1,033,800,000 2-1100 1,137,180,000
103,380,000
-
REK
DEBIT
ACC. NO
1-1300
5-1100
TOTAL
RONIK
Page 01
CREDIT
PERSEDIAAN
SALES OF
VAT-OUT BARANG
MERCHANDISE
DAGANGAN
REKAPITULASI
DEBIT KREDIT
TOTAL ACC. NO TOTAL
941,600,000 4-1100 856,000,000
744,909,935 2-1500 85,600,000
1-1500 744,909,935
1,686,509,935 TOTAL 1,686,509,935
UD BUANA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2021
( In Rupiah ) halaman 01
Pos
TANGGAL FAKTUR Deskripsi Debit
Ref
2021 7 NK12-1 Retur Pembelian 4-1200 50,000,000
DES Hasil PPN 2-1500 5,000,000
Akun Piutang 1-1300
REKAPITULASI
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
4-1200 50,000,000 1-1300
2-1500 5,000,000 2-1600
2-1100 45,100,000 5-1100
1-1500 44,500,000 1-1500
Kredit
55,000,000
44,500,000
41,000,000
4,100,000
144,600,000
KREDIT
TOTAL
55,000,000
4,100,000
44,500,000
41,000,000
144,600,000
UD BUANA ELEK
CASH RECEIPT JO
DECEMBER, 2
( In Rupiah )
DEBI
2021
DES 3 BKM12-1 JB ELEX 34,100,000
12 BKM12-2 DIGITAL ELEX 231,000,000
13 KN01 Penjualan Tunai 266,200,000
34,100,000
231,000,000
Cost of Good Sold 5-1100 212,000,000 Penjulan 4-1100
Hasil PPN 2-1500
Persediaan Barang Dagangan 1-1500
28,600,000
Penyisihan Piutang Diragukan 1-1400
19,800,000 Penagihan biaya 4-1300
212,000,000 313,500,000
5-1100 1-1300
REKAPITULASI
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1100 587,098,000 1-1300
5-1100 212,000,000 1-1400
2-1500
4-1100
4-1300
1-1500
TOTAL 799,098,000 TOTAL
HERS
TOTAL
242,000,000
24,200,000
212,000,000
7,200,000
198,000
485,598,000
SI
KREDIT
TOTAL
313,500,000
7,200,000
24,200,000
242,000,000
198,000
212,000,000
799,098,000
UD BUANA ELEKTRO
CASH PAYMENT JOURN
DECEMBER, 2021
( In Rupiah )
DEBIT
2021
DES 1 BKK 12-1 Pembayaran Gaji Bln Nopember
6 BKK12-2 PT MARGONDA 28,600,000
9 BKK12-3 PT SAHABAT JAYA 23,100,000
15 BKK12-4 SETORAN PAJAK
18 BKK12-5 PT MARGONDA 286,000,000
23 BKK12-6 Fa. MAKMUR 17,600,000
30 BKK12-7 Pembayaran cicilan
REKAPITULASI
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
2-1100 355,300,000 1-1100
2-1200 2,500,000
2-1400 1,500,000
2-2100 16,000,000
9-1100 3,000,000
6-1900 176,000
23,176,000 378,476,000
1-1100
KREDIT
TOTAL
378,476,000
-
-
-
378,476,000
Page 01
T
OTHERS
TOTAL
-
UD BUANA ELEKTRONIK
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT
DATE BUKTI DESCRIPTION
AKUN ACC NO.
2021
DEC 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000
4 V12-2 Expenses Payable 2-1200
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600
26 V12-5 Perbaikan toko Other Operating Expenses 6-1800
TOTAL …………………………….
NOMOR AKUN
REKAPITULASI
DEBIT
ACC. NO TOTAL
6-1000 675,000
2-1200 975,000
1-1600 900,000
6-1800 500,000
TOTAL 3,050,000
K
T KREDIT
TOTAL TUNAI KECIL
675,000 675,000
975,000 975,000
900,000 900,000
500,000 500,000
3,050,000 3,050,000
1-1200
REKAPITULASI
KREDIT
ACC. NO TOTAL
1-1200 3,050,000
TOTAL 3,050,000
UD BUANA ELEKTRONIK
INVENTORY CARD
DECEMBER, 2021
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah )
EVIDENC IN OU
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT
2021
DEC 1 Saldo
6 Penjualan 9
7 Retur Penjualan -2
10 Pembelian 11 16,000,000 176,000,000
11 Retur Pembelian -1 16,000,000 -16,000,000
13 Penjualan 7
18 Penjualan 6
22 Pembelian 13 16,200,000 210,600,000
27 Penjualan 15
29 Pembelian 12 16400000 196,800,000
567,400,000
UD BUANA ELEKTRONIK
INVENTORY CARD
DECEMBER, 2021
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah )
EVIDENC IN OU
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT
2021
DEC 1 Saldo
6 Penjualan 7
7 Retur Penjualan -1
10 Pembelian 10 12,500,000 125,000,000
11 Retur Pembelian -2 12,500,000 -25,000,000
13 Penjualan tunai 8
18 Penjualan 4
22 Pembelian 15 12,600,000 189,000,000
27 Penjualan 10
29 Pembelian 11 12,400,000 136,400,000
Total 34 425,400,000 28
KTRONIK
CARD
2021
METODE : AVERAGE
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
20 16,000,000 320,000,000
16,000,000 144,000,000 11 16,000,000 176,000,000
16,000,000 -32,000,000 13 16,000,000 208,000,000
24 16,000,000 384,000,000
23 16,000,000 368,000,000
16,000,000 112,000,000 16 16,000,000 256,000,000
16,000,000 96,000,000 10 16,000,000 160,000,000
23 16,113,043 370,600,000
16,113,043 241,695,645 8 16,113,043 128,904,355
20 16,285,218 325,704,355
561,695,645 20 16,285,218 325,704,355
KTRONIK
CARD
2021
METODE : AVERAGE
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
16 12,500,000 200,000,000
12,500,000 87,500,000 9 12,500,000 112,500,000
12,500,000 -12,500,000 10 12,500,000 125,000,000
20 12,500,000 250,000,000
18 12,500,000 225,000,000
12,500,000 100,000,000 10 12,500,000 125,000,000
12,500,000 50,000,000 6 12,500,000 75,000,000
21 12,571,429 264,000,000
12,571,429 125,714,290 11 12,571,429 138,285,710
22 12,485,714 274,685,710
350,714,290 22 12,485,714 274,685,710
UD BUANA ELEKTRONIK
BUKU BESAR UMUM
Bulan DESEMBER 2021
Des 1 Balance
31 Jurnal Penerimaan Rp7,200,000
31 Jurnal Pembayaran
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan
31 Jurnal Pembayaran
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan Rp 1,137,180,000
31 Jurnal Pembayaran Rp355,300,000
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum Rp45,100,000
31 AJP
31 Jurnal penutup
Des 1 Balance
31 Receipt Journal
31 Payment Journal Rp2,500,000
31 Sales Journal
31 Purchases Journal
31 Petty Cash Recap Rp975,000
31 AJP
31 Closing Journal
Des 1 Balance
31 Jurnal Penerimaan
31 Jurnal Pembayaran
31 Jurnal penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan
31 Jurnal Pembayaran Rp1,500,000
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan Rp24,200,000
31 Jurnal Pembayaran
31 Jurnal Penjualan Rp85,600,000
31 Jurnal Pembelian
31 Jurnal umum Rp5,000,000
31 AJP
31 Jurnal penutup
Des 1 Balance -
31 Jurnal Penerimaan Rp -
31 Jurnal Pembayaran Rp -
31 Jurnal Penjualan Rp -
31 Jurnal Pembelian Rp 103,380,000 Rp 103,380,000
31 Jurnal Umum Rp4,100,000 Rp 99,280,000
31 AJP Rp 99,280,000
31 Jurnal Penutup Rp 99,280,000
NAMA : Bank Permata Loan No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Des 1 Balance
31 Jurnal Penerimaan
31 Jurnal Pembayaran Rp16,000,000
31 Jurnal Penjuakan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan
31 Jurnal Pembayaran
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan Rp242,000,000
31 Jurnal Pembayaran
31 Jurnal Penjualan Rp856,000,000
31 Jurnal Pembelian'
31 Jurnal Umum
31 AJP
31 Jurnal penutup
Des 1 Balance -
31 Jurnal Penerimaan' Rp -
31 Jurnal Pembayran Rp -
31 Jurnal Penjualan Rp -
31 Jurnal Pembelian Rp -
31 Jurnal Umum Rp50,000,000 Rp 50,000,000
31 AJP Rp 50,000,000
31 Jurnal Penutup Rp 50,000,000
Des 1 Balance -
31 Jurnal Penerimaan Rp198,000
31 Jurnal Pembayaran
31 Jurnal Pembelian
31 Jurnal Penjualan
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance -
31 Jurnal Penerimaan Rp -
31 Jurnal Pembayaran Rp -
31 Jurnal Penjualan Rp -
31 Jurnal Pembelian Rp -
31 Jurnal Umum Rp -
31 AJP Rp -
31 Jurnal Penutup Rp -
Des 1 Balance
31 Rekap Kas Kecil Rp -
31 Jurnal Pembayaran Rp176,000 Rp 176,000
31 Jurnal Penjualan Rp 176,000
31 Jurnal Pembelian Rp 176,000
31 Jurnal Umum Rp 176,000
31 AJP Rp 176,000
31 Jurnal Penutup Rp 176,000
Des 1 Balance
31 Jurnal Penrimaan
31 Jurnal Pembayaran
31 Jurnal Penjualan
31 Jurnal Pembelian
31 Jurnal Umum
31 AJP
31 Jurnal Penutup
Des 1 Balance
31 Jurnal Penerimaan Rp -
31 Jurnal Pembayaran Rp -
31 Jurnal Penjualan Rp -
31 Jurnal pembelian Rp -
31 Jurnal Umum Rp -
31 AJP Rp -
31 Jurnal Penutup Rp -
1-1100
SALDO
KREDIT
1-1200
SALDO
KREDIT
1-1300
SALDO
KREDIT
1-1400
SALDO
KREDIT
Rp 11,800,000
Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
Rp 19,000,000
1-1500
SALDO
KREDIT
1-1600
SALDO
KREDIT
1-1700
SALDO
KREDIT
1-1800
SALDO
KREDIT
1-1900
SALDO
KREDIT
1-2100
SALDO
KREDIT
1-2110
SALDO
KREDIT
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
Rp 16,500,000
2-1100
SALDO
KREDIT
Rp 69,300,000
Rp 1,206,480,000
Rp 851,180,000
Rp 851,180,000
Rp 851,180,000
Rp 806,080,000
Rp 806,080,000
Rp 806,080,000
2-1200
SALDO
KREDIT
Rp 3,900,000
Rp 3,900,000
Rp 1,400,000
Rp 1,400,000
Rp 1,400,000
Rp 425,000
Rp 425,000
Rp 425,000
2-1300
SALDO
KREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
2-1400
SALDO
KREDIT
Rp 1,500,000
Rp 1,500,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
2-1500
SALDO
KREDIT
Rp -
Rp 24,200,000
Rp 24,200,000
Rp 109,800,000
Rp 109,800,000
Rp 104,800,000
Rp 104,800,000
Rp 104,800,000
2-1600
SALDO
KREDIT
2-2100
SALDO
KREDIT
Rp 301,000,000
Rp 301,000,000
Rp 285,000,000
Rp 285,000,000
Rp 285,000,000
Rp 285,000,000
Rp 285,000,000
Rp 285,000,000
3-1100
SALDO
KREDIT
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
Rp 366,500,000
3-1200
SALDO
KREDIT
4-1100
SALDO
KREDIT
Rp 503,300,000
Rp 745,300,000
Rp 745,300,000
Rp 1,601,300,000
Rp 1,601,300,000
Rp 1,601,300,000
Rp 1,601,300,000
Rp 1,601,300,000
4-1200
SALDO
KREDIT
4-1300
SALDO
KREDIT
Rp 198,000
Rp 198,000
Rp 198,000
Rp 198,000
Rp 198,000
Rp 198,000
Rp 198,000
5-1100
SALDO
KREDIT
5-1200
SALDO
KREDIT
6-1000
SALDO
KREDIT
6-1100
SALDO
KREDIT
6-1200
SALDO
KREDIT
6-1300
SALDO
KREDIT
6-1400
SALDO
KREDIT
6-1500
SALDO
KREDIT
6-1600
SALDO
KREDIT
6-1700
SALDO
KREDIT
6-1800
SALDO
KREDIT
6-1900
SALDO
KREDIT
8-1100
SALDO
KREDIT
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
Rp 6,100,000
9-1100
SALDO
KREDIT
9-1200
SALDO
KREDIT
9-1300
SALDO
KREDIT
UD. BUANA ELEKTRONIK
TRIAL BALANCE, PER 31 DESEMBER 2021
146,105,000 146,105,000
UD. BUANA
NERAC
Desem
NERACA SALDO
KODE NAMA AKUN DEBET KREDIT
1-1100 Uang Tunai Di Bank Rp 263,392,000 Rp -
1-1200 kas Kecil Rp 6,750,000 Rp -
1-1300 Piutang Rp 658,900,000 Rp -
1-1400 Penyisihan Piutang Rp - Rp 19,000,000
1-1500 Persediaan Barang dagangan Rp 600,390,065 Rp -
1-1600 Perlengkapan Toko Rp 10,700,000 Rp -
1-1700 Asuransi Prabayar Rp 15,300,000 Rp -
1-1800 sewa Dibayar Di muka Rp 21,300,000 Rp -
1-1900 Pajak Dibayar Di Muka Rp 3,000,000 Rp -
1-2100 Peralatan Dengan Biaya Rp 63,300,000 Rp -
1-2110 Peralatan Akumulasi Rp - Rp 16,500,000
2-1100 Akun Hutang Rp - Rp 806,080,000
2-1200 Hutang Beban Rp - Rp 425,000
2-1300 Hutang Pajak Penghaislan Rp - Rp -
2-1400 Utang PPN Rp - Rp -
2-1500 Hasil PPN Rp - Rp 104,800,000
2-1600 Pendapatan PPN Rp 99,280,000 Rp -
2-2100 Pinjaman Bank Permata 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 Penjualan Rp - Rp 1,601,300,000
4-1200 Pengembalian Penjualan Rp 50,000,000 Rp -
4-1300 Biaya Keterlambatan dikumpulkan Rp - Rp 198,000
5-1100 harga Pokok Penjualan Rp 1,235,309,935 Rp -
6-1000 Biaya Iklan Rp 4,875,000 Rp -
6-1100 Biaya Telepon & Listrik Rp 8,700,000 Rp -
6-1200 Beban Perlengkapan Toko Rp 4,750,000 Rp -
6-1300 Beban Piutang Tak Tertagih Rp 15,100,000 Rp -
6-1400 Beban Penyusutan Rp 16,500,000 Rp -
6-1500 Biaya Asuransi Rp 14,300,000 Rp -
6-1600 Biaya sewa Rp 23,300,000 Rp -
6-1700 Beban Upah & Gaji Rp 36,300,000 Rp -
268,462,000
6,750,000
658,900,000
- 32,945,000
600,390,065 -
4,850,000 -
14,050,000 -
18,800,000 -
- -
63,300,000 -
- 17,750,000
- 806,080,000
- 6,125,000
- 2,240,000
- 5,520,000
- -
- -
- 285,000,000
- 366,500,000
25,400,000 -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
1,660,902,065 1,522,160,000
138,742,065
1,660,902,065 1,660,902,065
UD BUANA ELEKTRONIK
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
uang tunai di bank Rp 268,462,000
kas Kecil Rp 6,750,000
Piutang Rp 658,900,000
Penyisihan Piutang -Rp 32,945,000
Persediaan Barang Dagangan Rp 600,390,065
Perlengkapan Toko Rp 4,850,000
asuransi Prabayar Rp 14,050,000
sewa dibayar dimuka Rp 18,800,000
pajak dibayar dimuka Rp -
total aset saat ini 1,539,257,065
peralatan dengan biaya Rp 63,300,000
peralatan akumulasi departemen-Rp 17,750,000
jumlah aktiva tetap 45,550,000
Raka Capital
Total Ekuitas
penjualan 1,601,300,000
Sales Return 50,000,000
Total Revenue 1,551,300,000
harga pokok penjualan 1,235,309,935
Total Harga Pokok 1,235,309,935
Laba Kotor 315,990,065
Biaya Iklan 4,875,000
Biaya telepon & Listrik 10,900,000
Beban Perlengkapan Toko 10,600,000
Beban Piutang Tak Tertagih 29,045,000
Beban Penyusutan 17,750,000
Biaya Asuransi 15,550,000
Biaya Sewa 25,800,000
beban Upah dan gaji 39,800,000
Beban operasi lainnya 9,800,000
total biaya operasional 164,120,000
laba operasi 151,870,065
Rp 113,342,065
Rp 479,842,065
UD BUANA ELEKTRONIK
CASH FLOW REPORT
DECEMBER 31, 2021
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus Kas Aktivitas Operasi :
Laba setelah pajak 138,742,065
Penyesuaian untuk :
Piutang (658,900,000)
Penyisihan Piutang 32,945,000
Persediaan barang dagangan (600,390,065)
Perlengkapan Toko (4,850,000)
Asuransi Prabayar (14,050,000)
Sewa dibayar Dimuka (18,800,000)
Peraalatan Akumulasi departemen 17,750,000
akun hutang 806,080,000
Hutang Beban 6,125,000
Hutang Pajak Penghasilan 2,240,000
Utang PPN 5,520,000
Pinjaman Bank Permata 285,000,000
Arus Kas Bersih dari Aktivitas Operasi : (2,588,000)
Arus Kas dari Aktivitas Investasi :
Equipment at Cost (63,300,000)
Arus Kas Bersih dari Aktivitas Investasi : (63,300,000)
Arus Kas dari Aktivitas Pembiayaan :
Raka Capital 366,500,000
Prive Raka (25,400,000)
SALDO Rp 3,251,236,000
CREDIT
Rp 1,612,918,000
Rp 50,000,000
Rp 1,235,309,935
Rp 4,875,000
Rp 10,900,000
Rp 10,600,000
Rp 29,045,000
Rp 17,750,000
Rp 15,550,000
Rp 25,800,000
Rp 39,800,000
Rp 9,800,000
Rp 12,480,000
Rp 6,850,000
Rp 5,240,000
Rp 176,000
Rp 138,742,065
Rp 25,400,000
Rp 3,251,236,000