UD AMANAH

KARTU PERSEDIAAN
BULAN DESEMBER 2020
ITEM : SUP1
MASUK KELUAR SALDO
TANGGAL NO. KETERANGAN
2020 BUKTI UNIT HARGA JUMLAH UNIT HARGA JUMLAH UNIT HARGA JUMLAH
SATUAN SATUAN SATUAN
DES 1 SALDO AWAL 4 600,000 2,400,000
7 F-563 PENJUALAN 2 600,000 1,200,000 2 600,000 1,200,000
10 L450 PEMBELIAN 10 650,000 6,500,000 2 600,000 1,200,000
10 650,000 6,500,000
13 NK500 PENJUALAN 5 650,000 3,250,000 2 600,000 1,200,000
5 650,000 3,250,000
20 F-564 PENJUALAN 2 600,000 1,200,000 1 650,000 650,000
4 650,000 2,600,000
27 L460 PEMBELIAN 5 600,000 3,000,000 1 650,000 650,000
5 600,000 3,000,000
SALDO 6 3,650,000

ITEM : STA1
MASUK KELUAR SALDO
TANGGAL NO.
KETERANGAN HARGA HARGA HARGA
2020 BUKTI UNIT JUMLAH UNIT SATUAN JUMLAH UNIT SATUAN JUMLAH
SATUAN
DES 1 SALDO AWAL 4 500,000 2,000,000
11 S560 PEMBELIAN 10 450,000 4,500,000 4 500,000 2,000,000
10 450,000 4,500,000
13 NK500 PENJUALAN 2 500,000 1,000,000 2 500,000 1,000,000
3 450,000 1,350,000 7 450,000 3,150,000
20 F-564 PENJUALAN 2 500,000 1,000,000 4 450,000 1,800,000
3 450,000 1,350,000
27 L460 PEMBELIAN 4 500,000 2,000,000 4 450,000 1,800,000
4 500,000 2,000,000
SALDO 8 3,800,000

ITEM : MAR1
MASUK KELUAR SALDO
TANGGAL NO.
KETERANGAN HARGA HARGA HARGA
2020 BUKTI UNIT JUMLAH UNIT SATUAN JUMLAH UNIT SATUAN JUMLAH
SATUAN
DES 1 SALDO AWAL 4 400,000 1,600,000
7 F-563 PENJUALAN 2 400,000 800,000 2 400,000 800,000
17 T560 PEMBELIAN 10 450,000 4,500,000 2 400,000 800,000
10 450,000 4,500,000
21 NK500 PENJUALAN 2 400,000 800,000 4 450,000 1,800,000
6 450,000 2,700,000
SALDO 4 1,800,000
 UD AMANAH
DAFTAR SALDO PERCOBAAN (DSP)
PER 30 NOVEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 60,000,000

1-1200 Petty cash 3,000,000
1-1300 Accounts receivable 22,000,000
1-1400 Merchandise inventory 6,000,000
1-1500 Store supplies 2,000,000
1-1600 Prepaid office rent 24,000,000
1-1700 PPN receivable
1-1800 PPN Income
1-2100 Equipment at Cost 12,000,000
1-2110 Accumulated Depreciation of Equipment 4,000,000
2-1100 Accounts payable 11,000,000
2-1200 Wages and salaries payable
2-1300 Income tax payable
2-1400 PPN payable 800,000
2-1500 PPN Outcome
2-1600 Expenses Payable
3-1100 Capital – Irfan 80,000,000
3-1200 Drawing – Irfan 6,300,000
3-1300 Income Summary
4-1100 Sales 270,000,000
4-1200 Sales return 4,000,000
5-1100 Cost of goods Sold 160,000,000
6-1000 Advertising expenses 3,000,000
6-1100 Telephone & electricity expenses 7,000,000
6-1200 Store supplies expenses 7,800,000
6-1300 Depreciation expenses 1,700,000
6-1400 Rent expenses 12,000,000
6-1500 Wages and salaries expenses 33,000,000
6-1600 Income tax expenses
6-1900 Other operating expenses 2,000,000
Total 365,800,000 365,800,000
 230,500,000 270,000,000
Laba 11 Bulan 39,500,000
 UD AMANAH
JURNAL PENERIMAAN KAS
BULAN DESEMBER 2020

DEBIT KREDIT
TANGGAL
NO. BUKTI KETERANGAN POS REF CASH IN PPN SALES ACCOUNT SERBA-SERBI
2020
BANK OUTCOME DISCOUNT RECEIVABLE NAMA AKUN NO. AKUN JUMLAH
DES

TOTAL
 UD AMANAH
JURNAL PENGELUARAN KAS
BULAN : DESEMBER 2020

DEBIT KREDIT
TANGGAL POS
NO. BUKTI KETERANGAN NO. CEK ACCOUNT SERBA-SERBI PURCHASE PPN CASH IN
2020 REF
PAYABLE NAMA AKUN NO. AKUN JUMLAH DISCOUNT INCOME BANK
DES

TOTAL
 UD AMANAH
JURNAL KHUSUS PEMBELIAN
BULAN DESEMBER 2020

DEBIT KREDIT
TANGGAL NO. POS
KETERANGAN NO. CEK ACCOUNTS
2020 BUKTI REF FREIGHT PAID PPN INCOME INVENTORY
PAYABLE
DES

TOTAL
 UD AMANAH
JURNAL KHUSUS PENJUALAN
BULAN DESEMBER 2020

DEBIT KREDIT
TANGGAL NO. NO. POS
KETERANGAN ACCOUNTS FREIGHT PPN
2020 BUKTI CEK REF SALES
RECEIVABLE COLLECTED OUTCOME
DES

TOTAL
 UD AMANAH
JURNAL UMUM
BULAN DESEMBER 2020

TANGGAL NO.
NAMA AKUN POS REF DEBIT KREDIT
2020 BUKTI

DES

TOTAL
 UD AMANAH
BUKU KAS KECIL
BULAN DESEMBER 2020

DEBIT KREDIT
NO. POS
TANGGAL KETERANGAN NO.
BUKTI REF NAMA AKUN JUMLAH PETTY CASH
AKUN
DES

TOTAL
 UD AMANAH
REKAPITULASI JURNAL
PER 31 DESEMBER 2020

CASH RECEIPT JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT

TOTAL TOTAL

CASH DISBURSEMENT JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT

TOTAL TOTAL

SALES JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT

TOTAL TOTAL

PURCHASE JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT

TOTAL TOTAL

GENERAL JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT

TOTAL TOTAL

PETTY CASH JOURNAL RECAPITULATION

DEBET CREDIT
NO. ACCOUNT AMOUNT NO. ACCOUNT AMOUNT
TOTAL TOTAL
 UD AMANAH
GENERAL LEDGER
DECEMBER 31, 2020

Name : CASH IN BANK Number : 1-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PETTY CASH Number : 1-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCOUNT RECEIVABLE Number : 1-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : MERCHANDISE INVENTORY Number : 1-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : STORE SUPPLIES Number : 1-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PREPAID OFFICE RENT Number : 1-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER
DECEMBER 31, 2020

Name : PPN RECEIVABLE Number : 1-1700

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PPN INCOME Number : 1-1800

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : EQUIPMENT AT COST Number : 1-2100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCUMULATED DEPRECIATION OF EQUIPMENT Number : 1-2110

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCOUNTS PAYABLE Number : 2-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : WAGES AND SALARIES PAYABLE Number : 2-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER
DECEMBER 31, 2020

Name : INCOME TAX PAYABLE Number : 2-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PPN PAYABLE Number : 2-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PPN OUTCOME Number : 2-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : EXPENSE PAYABLE Number : 2-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : CAPITAL - IRFAN Number : 3-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : DRAWING - IRFAN Number : 3-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER
DECEMBER 31, 2020

Name : INCOME SUMMARY Number : 3-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : SALES Number : 4-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : SALES RETURN Number : 4-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : COST OF GOOD SOLD Number : 5-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ADVERTISING EXPENSE Number : 6-1000

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : TELEPHONE & ELECTRICITY EXPENSE Number : 6-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER
DECEMBER 31, 2020

Name : STORE SUPPLIES EXPENSE Number : 6-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : DEPRECIATION EXPENSE Number : 6-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : RENT EXPENSE Number : 6-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : WAGES & SALARIES EXPENSE Number : 6-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : INCOME TAX EXPENSE Number : 6-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : OTHER OPERATING EXPENSE Number : 6-1900

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
DAFTAR SALDO PERCOBAAN (DSP)
PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank

1-1200 Petty cash
1-1300 Accounts receivable
1-1400 Merchandise inventory
1-1500 Store supplies
1-1600 Prepaid office rent
1-1700 PPN receivable
1-1800 PPN Income
1-2100 Equipment at Cost
1-2110 Accumulated Depreciation of Equipment
2-1100 Accounts payable
2-1200 Wages and salaries payable
2-1300 Income tax payable
2-1400 PPN payable
2-1500 PPN Outcome
2-1600 Expenses Payable
3-1100 Capital – Irfan
3-1200 Drawing – Irfan
3-1300 Income Summary
4-1100 Sales
4-1200 Sales return
5-1100 Cost of goods Sold
6-1000 Advertising expenses
6-1100 Telephone & electricity expenses
6-1200 Store supplies expenses
6-1300 Depreciation expenses
6-1400 Rent expenses
6-1500 Wages and salaries expenses
6-1600 Income tax expenses
6-1900 Other operating expenses
Total
 UD AMANAH
JURNAL PENYESUAIAN
DECEMBER 31, 2020

DATE DOC. NO DESCRIPTION ACC. NO DEBET CREDIT

2020

TOTAL

REKAPITULASI JURNAL
ACCOUNT AMOUNT ACCOUNT AMOUNT

TOTAL TOTAL
 UD AMANAH
WORKSHEET
DECEMBER 31, 2020

Trial Balance Adjustment Entries Trial balance After AJP Income Statement Balance Sheet
Account
Number Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank
1-1200 Petty cash
1-1300 Accounts receivable
1-1400 Merchandise inventory
1-1500 Store supplies
1-1600 Prepaid office rent
1-1700 PPN receivable
1-1800 PPN Income
1-2100 Equipment at Cost
1-2110 Accumulated Depr. of Equipment
2-1100 Accounts payable
2-1200 Wages and salaries payable
2-1300 Income tax payable
2-1400 PPN payable
2-1500 PPN Outcome
2-1600 Expenses Payable
3-1100 Capital – Irfan
3-1200 Drawing – Irfan
3-1300 Income Summary
4-1100 Sales
4-1200 Sales return
5-1100 Cost of goods Sold
6-1000 Advertising expenses
6-1100 Telephone & electricity expenses
6-1200 Store supplies expenses
6-1300 Depreciation expenses
6-1400 Rent expenses
6-1500 Wages and salaries expenses
6-1600 Income tax expenses
6-1900 Other operating expenses
TOTAL
LOSS/PROFIT
 UD AMANAH
LAPORAN LABA RUGI
FOR THE YEAR ENDED, DECEMBER 31, 2020

DESCRIPTION Rp Rp
 UD AMANAH
LAPORAN PERUBAHAN EKUITAS
PER DESEMBER 2020

KETERANGAN CAPITAL ADDITIONAL LABA TOTAL

CAPITAL
SALDO 01 DES 2020
PENAMBAHAN
PROFIT
DRAWING
SALDO 31 DEC 2020
 UD AMANAH
FINANCIAL POSITION REPORT
DECEMBER 31, 2020

ASSETS 2020 LIABILITIES & EQUITIES 2020

CURRENT ASSET LIABILITIES

Cash in Bank CURRENT LIABILITIES
Petty cash Accounts payable
Accounts receivable Wages and salaries payable
Merchandise inventory Income tax payable
Store supplies PPN payable
Prepaid office rent PPN Outcome
TOTAL CURRENT ASSET Expenses Payable
TOTAL CURRENT LIABILITIES
NON CURRENT ASSET LONG TERM LIABILITIES
Equipment at Cost TOTAL LIABILITIES
Accumulated Depreciation of Equipment
Book Value of Equipment EQUITY

TOTAL ASSET TOTAL LIABILITIES & EQUITY

 UD AMANAH
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2020
INDIRECT
OPERATING ACTIVITIES :

Net Cash Flow From Operating Activities

INVESTING ACTIVITIES

Net Cash Flow used to Investing Activities

FINANCING ACTIVITIES

Net Cash Flow used to Financing Activities

Change Cash and Equivalent Cash
Cash and Equivalent Cash, 1 DEC 2020
Cash and Equivalent Cash, 31 DEC 2020
 UD AMANAH
JURNAL PENUTUP
DECEMBER 31, 2020

DATE DESCRIPTION DEBET CREDIT

2020

TOTAL
 UD AMANAH
GENERAL LEDGER AFTER CLOSING
DECEMBER 31, 2020

Name : CASH IN BANK Number : 1-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PETTY CASH Number : 1-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCOUNT RECEIVABLE Number : 1-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : MERCHANDISE INVENTORY Number : 1-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : STORE SUPPLIES Number : 1-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PREPAID OFFICE RENT Number : 1-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER AFTER CLOSING
DECEMBER 31, 2020

Name : PPN RECEIVABLE Number : 1-1700

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
Dec

Name : PPN INCOME Number : 1-1800

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : EQUIPMENT AT COST Number : 1-2100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCUMULATED DEPRECIATION OF EQUIPMENT Number : 1-2110

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ACCOUNTS PAYABLE Number : 2-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : WAGES AND SALARIES PAYABLE Number : 2-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER AFTER CLOSING
DECEMBER 31, 2020

Name : INCOME TAX PAYABLE Number : 2-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PPN PAYABLE Number : 2-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : PPN OUTCOME Number : 2-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : EXPENSE PAYABLE Number : 2-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : CAPITAL - IRFAN Number : 3-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : DRAWING - IRFAN Number : 3-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER AFTER CLOSING
DECEMBER 31, 2020

Name : INCOME SUMMARY Number : 3-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : SALES Number : 4-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : SALES RETURN Number : 4-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : COST OF GOOD SOLD Number : 5-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : ADVERTISING EXPENSE Number : 6-1000

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : TELEPHONE & ELECTRICITY EXPENSE Number : 6-1100

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
GENERAL LEDGER AFTER CLOSING
DECEMBER 31, 2020

Name : STORE SUPPLIES EXPENSE Number : 6-1200

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : DEPRECIATION EXPENSE Number : 6-1300

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : RENT EXPENSE Number : 6-1400

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : WAGES & SALARIES EXPENSE Number : 6-1500

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : INCOME TAX EXPENSE Number : 6-1600

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp

Name : OTHER OPERATING EXPENSE Number : 6-1900

SALDO
POS DEBIT CREDIT
TANGGAL KETERANGAN DEBIT CREDIT
REF
Rp Rp Rp Rp
 UD AMANAH
DAFTAR SALDO SETELAH PENUTUP
PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank
1-1200 Petty cash
1-1300 Accounts receivable
1-1400 Merchandise inventory
1-1500 Store supplies
1-1600 Prepaid office rent
1-1700 PPN receivable
1-1800 PPN Income
1-2100 Equipment at Cost
1-2110 Accumulated Depreciation of Equipment
2-1100 Accounts payable
2-1200 Wages and salaries payable
2-1300 Income tax payable
2-1400 PPN payable
2-1500 PPN Outcome
2-1600 Expenses Payable
3-1100 Capital – Irfan
3-1200 Drawing – Irfan
3-1300 Income Summary
Total