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

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
 pt triana puja bakery
Trial Balance November,30, 2020 and Balance Sheet December , 31, 2019
No November 30, 2020 December 31, 2019
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Kas di Bank 49,767,500 32,920,000
11200 Kas Kecil 3,000,000 3,000,000
12100 Piutang Dagang 47,000,000 45,000,000
12110 Cadangan Kerugian Piutang 200,000 200,000
12111 Persediaan Bahan Baku 16,650,000 15,000,000
12112 Persediaan Bahan Pembantu 3,660,000 2,650,000
12113 Persediaan Barang Dalam Proses
12114 Persediaan Barang Jadi 21,975,000 12,500,000
12200 Asuransi Dibayar Di muka 3,000,000 600,000
12210 Iklan Dibayar Di Muka - 700,000
12220 PPN Masukan 4,000,000 5,000,000
13000 Perlengkapan Kantor 1,225,000 900,000
14100 Peralatan pabrik 33,600,000 33,600,000
14110 Akumulasi peny. peralatan pabrik 16,450,000 12,600,000
14200 Gedung pabrik 240,000,000 240,000,000
14210 Akumulasi peny. gedung pabrik 47,000,000 36,000,000
14300 Mesin pabrik 41,500,000 41,500,000
14310 Akumulasi peny. mesin pabrik 19,505,000 14,940,000
21100 Utang Dagang 45,000,000 42,500,000
21110 Utang pajak Penghasilan Karyawan 100,000 4,500,000
21120 Utang Pajak Penghasilan Badan
21130 PPN Keluaran 6,700,000 8,700,000
21200 Utang Gaji dan upah
22100 Utang Bank BCA 110,000,000 165,000,000
31100 Modal Saham 120,000,000 120,000,000
32000 Deviden 6,500,000
33000 Laba Ditahan 28,930,000 28,930,000
34000 Laba Tahun Berjalan
41000 Penjualan Barang Jadi 210,000,000
41200 Retur penjualan 2,500,000
41300 Potongan penjualan 3,000,000
52101 Beban Bahan Baku 53,570,000
52102 Beban Angkut Pembelian 6,750,000
52103 Potongan Pembelian 8,735,000
52201 Beban Upah Buruh Pabrik 19,800,000
52301 Beban Bahan Pembantu 15,000,000
52302 Beban Listrik Pabrik 5,000,000
52303 Beban Peny. Peralatan Pabrik 3,850,000
52304 Beban Peny. Gedung Pabrik 11,000,000
52305 Beban Peny. Mesin Pabrik 4,565,000
52306 Beban Tenaga Kerja Tidak Langsung 5,500,000
53100 HP Produksi 118,285,000
53200 HP Penjualan 116,300,000
61100 Beban gaji karyawan adm./penjualan 10,000,000
61110 Beban kerugian piutang
61200 Beban Asuransi
61300 Beban Perlengkapan
61400 Beban iklan 700,000
61500 Beban Listrik & Telepon 5,000,000
61600 Beban Usaha Lainnya 2,000,000
81100 Pendapatan bunga 5,000,000
81200 Pungutan Transpot Penjualan 500,000
81300 Pendapatan Denda 3,000,000
81400 Selisih HP Produksi STD-Aktual
82100 Beban Denda Pembayaran 300,000
82200 Beban bunga 1,400,000
82300 Beban administrasi bank 400,000
91300 Beban Pajak Penghasilan 892,500
 Trial Balance November,30, 2020 and Balance Sheet December , 31, 2019
No November 30, 2020 December 31, 2019
Account Title
Account DEBIT CREDIT DEBIT CREDIT

JUMLAH 739,405,000 739,405,000 433,370,000 433,370,000

- -

125,035,000.00
8,735,000.00
Err:522
116,300,000.00
MENU

-
#REF!
#REF!
#REF!

-
 DAFTAR ASET TETAP
TAHUN 2020

Tanggal Tanggal tarif Harga Perolehan Akumulasi Depresiasi NILAI BUKU

No Jennis Aktiva tetap
Perolehan Penghentian (%) So.31.12.2017 Debit Kredit So.31.12.2018 So.31.12.2017 Kredit So.31.12.2018 TAHUN 2018
LAND
1 - -
Jumlah - - - - - - - - -
BUILDING
1 Bangunan 2-Jan-08 5% 240,000,000 240,000,000 36,000,000 11,000,000 47,000,000 193,000,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 41,500,000 41,500,000 14,940,000 4,565,000 19,505,000 21,995,000
2 - - -
3 - -
41,500,000 - -
EQUIPMENT
1 Komputer 1-May-16 12.5% 33,600,000 33,600,000 12,600,000 3,850,000 16,450,000 17,150,000
33,600,000 - - 33,600,000 12,600,000 - 3,850,000 16,450,000 17,150,000

Total 315,100,000 - - 273,600,000 48,600,000 - 14,850,000 63,450,000 210,150,000

 pt triana puja bakery
JURNAL PENJUALAN
December 2020

Debit Kredit
Tanggal

Pungutan
No Penjualan Barang Persediaan
Nama Pelanggan Piutang Dagang HP Penjualan PPN Keluaran Transpot
Bukti Jadi Barang Jadi
Penjualan

12100 53200 41000 21130 81200 12114

6 FPJ12-1 Gracia Villa Rp 13,475,000 Rp 9,900,000 Rp 12,250,000 Rp 1,225,000 Rp 9,900,000

22 FPJ12-2 Segara Madu Restaurant Rp 12,877,500 Rp 9,245,000 Rp 11,525,000 Rp 1,152,500 Rp 200,000 Rp 9,245,000
31 FPJ12-3 Segara Madu Restaurant Rp 5,562,500 Rp 3,905,000 Rp 4,875,000 Rp 487,500 Rp 200,000 Rp 3,905,000

Rp - Rp - Rp - Rp -

Rp - Rp - Rp - Rp -

Rp - Rp - Rp - Rp -

Rp 31,915,000 Rp 23,050,000 Rp 28,650,000 Rp 2,865,000 Rp 400,000 Rp 23,050,000

Rp 54,965,000 Rp 54,965,000

-
Keterangan Nama
Tanggal dan paraf
Dibuat oleh

Direview oleh
 MENU

2
25
 pt triana puja bakery
JURNAL PENERIMAAN KAS
December 2020

DEBIT KREDIT
OTHER Lain
Tanggal

Potongan
No Bukti Akun yang di Kredit Kas di Bank Piutang Dagang No
penjualan No Akun Akun yang di Debit Jumlah
Akun

41300 11100 12100

7 BKM12-1 Gracia Villa Rp 15,655,000 Rp 15,500,000
7 BKM12-1 Pendapatan Denda 81300
24 BKM12-2 Segara Madu Rp 212,500 Rp 11,675,000 Rp 11,887,500
28 NK12-1 Penjualan Barang Jadi Rp 6,548,375 41000
28 NK12-1 PPN Keluaran 21130
28 NK12-1 Persediaan Barang Jadi 53200 HP Penjualan Rp 4,900,000 12114
NK12-1 Pungutan Transpot Penjualan 81200
30 BKM12-3 Segara Madu Rp 16,000,000 Rp 16,000,000
BKM12-3 Pendapatan Denda Rp 160,000 81300
30 BKM12-4 Horison Hotel Rp 15,500,000 Rp 15,500,000
BKM12-4 Pendapatan Denda Rp 155,000 81300
Rp 212,500 Rp 65,693,375 Rp 4,900,000 Rp 58,887,500
Rp70,805,875 R
-

Keterangan Nama Tanggal d

Dibuat oleh

Direview oleh
puja bakery
NERIMAAN KAS
Page :

KREDIT
Lain-lain

Jumlah

Rp 155,000

Rp 5,771,250
Rp 577,125
Rp 4,900,000
Rp 200,000

Rp 160,000

Rp 155,000
Rp 11,918,375
Rp70,805,875

Tanggal dan paraf

-
MENU
 pt triana puja bakery
JURNAL PEMBELIAN
Desember 2020

DEBIT

Persediaan Bahan Persediaan Bahan Beban Angkut

Tanggal No Bukti Pemasok PPN Masukan
Baku Pembantu Pembelian

12111 12112 52102 12220

9 G14-12 UD Serba Ada Rp 1,200,000 Rp 630,000 Rp 183,000

12 G17-10 CV Blue Band Rp 1,250,000 Rp 75,000 Rp 125,000

Rp -

Rp -

Rp -

Rp 2,450,000 Rp 630,000 Rp 75,000 Rp 308,000

Rp 3,463,000

Nama
Keterangan

Dibuat oleh

Direview oleh
 KREDIT

Utang Dagang

21100

Rp 2,013,000

Rp 1,450,000

Rp -

Rp -

Rp -

Rp 3,463,000

Rp 3,463,000

Tanggal dan Paraf

MENU
 pt triana puja bakery
JURNAL PENGELUARAN KAS
December 2020
DEBIT KREDIT
Tangal

Akun yang di Debit No Bukti Lain-lain LAIN-LAIN

Utang Dagang No Kas di Bank Kas Kecil No
Jumlah Nama Akun
Akun Akun
21100 11100 11200
2 Iklan Dibayar Di Muka VKK12-1 12210 Rp 700,000 700,000
8 Beban Upah Buruh Pabrik BKK12-1 52201 Rp 1,639,000
8 Beban Tenaga Kerja Tidak Langsung 52306 Rp 461,000 Rp 2,000,000 21110 Utang pajak Penghasila
10 PT Boga Biru BKK12-2 Rp 15,000,000 Rp 15,150,000
10 Beban Denda Pembayaran 82100 Rp 150,000
10 Utang pajak Penghasilan Karyawan BKK12-3 21110 Rp 100,000 Rp 2,945,000 12220 PPN Masukan
Beban Pajak Penghasilan 91300 Rp 145,000
PPN Keluaran 21130 Rp 6,700,000
19 Beban Listrik Pabrik VKK12-2 52302 Rp 502,000 Rp 502,000
20 Beban Usaha Lainnya VKK12-3 61600 Rp 400,000 Rp 400,000
24 CV Blue Band BKK12-4 Rp 20,000,000 Rp 20,200,000
24 Beban Denda Pembayaran BKK12-4 82100 Rp 200,000
25 Utang Bank BCA BKK12-5 22100 Rp 5,000,000 Rp 5,100,000
25 Beban bunga BKK12-5 82200 Rp 100,000
26 Kas Kecil BKK12-6 11200 Rp 1,600,000 Rp 1,600,000
27 CV Blue Band BKK12-7 Rp 1,450,000 Rp 1,450,000
30 UD Serba Ada BKK12-8 Rp 10,000,000 Rp 10,000,000
Beban Denda Pembayaran 82100 Rp 100,000 Rp 100,000
Rp 46,450,000 Rp 17,797,000 Rp 58,545,000 Rp 1,602,000
Rp 64,247,000 Rp
-
Keterangan Nama Tanggal dan paraf

Dibuat oleh
 Dibuat oleh

Direview oleh
ja bakery
LUARAN KAS MENU
Page :
KREDIT
LAIN-LAIN

Jumlah

Rp 100,000

Rp 4,000,000

Rp 4,100,000
Rp 64,247,000
 pt triana puja bakery
JURNAL UMUM
Desember 2020 Page :

Tanggal No Bukti Nama Akun dan Keterangan No Akun DEBIT KREDIT

7 BM12-1 Beban Bahan Baku 52101 Rp 2,020,000

Persediaan Bahan Baku 12111 Rp 2,020,000

7 BM12-2 Beban Bahan Pembantu 52301 Rp 268,000

Persediaan Bahan Pembantu 12112 Rp 268,000

7 BM 12-3 Persediaan Barang Jadi 12114 Rp 4,625,000

HP Produksi 53100 Rp 4,625,000
(25 PCS Rainbow Cake)

16 BM 12-4 Beban Bahan Baku 52101 Rp 1,075,000

Persediaan Bahan Baku 12111 Rp 1,075,000

16 BM 12-5 Beban Bahan Pembantu 52301 Rp 415,000

Persediaan Bahan Pembantu 12112 Rp 415,000

18 BM 12-6 Persediaan Barang Jadi 12114 Rp 1,875,000

HP Produksi 53100 Rp 1,875,000
(25 pcs Bolu Coklat Keju)

23 BM12-7 Utang Dagang 21100 Rp 94,600

Persediaan Bahan Baku 12111 Rp 50,000
Persediaan Bahan Pembantu 12112 Rp 36,000
PPN Masukan 12220 Rp 8,600

24 BM12-8 Retur penjualan 41200 Rp 900,000

BM12-8 PPN Keluaran 21130 Rp 90,000
BM12-8 Piutang Dagang 12100 Rp 990,000

BM12-8 Persediaan Barang Jadi 12114 Rp 720,000

BM12-8 HP Penjualan 53200 Rp 720,000

29 BM12-9 Beban Bahan Baku 52101 Rp 1,775,000

 Persediaan Bahan Baku 12111 Rp 1,775,000

29 BM12-10 Beban Bahan Pembantu 52301 Rp 1,580,000

Persediaan Bahan Pembantu 12112 Rp 1,580,000

29 BM12-11 Persediaan Barang Jadi 12114 Rp 5,000,000

HP Produksi 53100 Rp 5,000,000
(25 PCS Brownies Coklat Keju)

Jumlah Rp 20,437,600 Rp 20,437,600

-

Keterangan Nama Tanggal dan paraf

Dibuat
oleh
Direview
oleh

Brownies Coklat Bolu Coklat Rainbow Cake

1,775,000 1,075,000 2,020,000

1,580,000 415,000 268,000
1,065,000 500,000 1,700,000
830,000 260,000 1,637,000
5,250,000 2,250,000 5,625,000 625,000.00
6,375,000 2,250,000 6,250,000
210,000 90,000 225,000 Kos
300,000 125,000 300,000 Juall
13,125,000
14,875,000

(17,375,000)
MENU
 pt triana puja bakery
ACCOUNT PAYABLE SUBSDIARY
Dec-20

VENDOR'S NAME
PT Boga Biru VENDOR ACCOUNT NO. 2101-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Okt 2 Opening Balance a Rp 15,000,000
des 10 BKK12-2 Rp 15,000,000 Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

VENDOR'S NAME
VENDOR ACCOUNT NO. 2101-02
CV Blue Band
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Okt 20 Opening Balance a Rp 20,000,000
Des 12 G17-10 Rp 1,450,000 Rp 21,450,000
24 BKK12-4 Rp 20,000,000 Rp 1,450,000
27 BKK12-7 Rp 1,450,000 Rp -
Rp -

VENDOR'S NAME
UD Serba ADA VENDOR ACCOUNT NO. 2101-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Okt 29 Opening Balance a Rp 10,000,000
9 G14-12 Rp 2,013,000 Rp 12,013,000
23 BM12-7 Rp 94,600 Rp 11,918,400
30 BKK12-8 Rp 10,000,000 Rp 1,918,400

Rp 1,918,400
1,918,400
MENU
 pt triana puja bakery
ACCOUNT RECEIVABLE SUBSDIARY
Dec-20

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-01
Gracia Villa
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Okt 4 Balance a 15,500,000
Des 6 FPJ12-1 Rp 13,475,000 Rp 28,975,000 Rp -
7 BKM12-1 Rp 15,500,000 Rp 13,475,000 Rp -
Rp 13,475,000 Rp -
Rp 13,475,000 Rp -

CUSTOMER'S NAME:
Horison Hotel CUSTOMER ACCOUNT NO. 1104-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 20 Balance a 15,500,000
Des 30 BKM12-4 Rp 15,500,000 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

CUSTOMER'S NAME:
Segara Madu Retaurant
CUSTOMER ACCOUNT NO. 1104-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Nop 25 a 16,000,000
des 22 FPJ12-2 Rp 12,877,500 28,877,500
24 BM12-8 Rp 990,000 27,887,500 Rp -
24 BKM12-2 11,887,500 16,000,000 Rp -
30 BKM12-3 Rp 16,000,000 - Rp -
31 FPJP12-3 Rp 5,562,500 5,562,500 Rp -

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

19,037,500 Rp 19,037,500

19,037,500
MENU

-
 pt triana puja bakery
KARTU PERSEDIAAN
Dec-20
NAMA : Rainbow Cake KODE : A001
( Dalam Rupiah ) METODE : AVERAGE
Barang Jadi Masuk Barang Jadi dijual Saldo
Tanggal No Bukti Keterangan
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
1 OpenBarang Jadi Masukg Saldo 60 185,000 11,100,000
6 FPJ12-1 Gracia Villa 30 185,000 5,550,000 30 185,000 5,550,000
7 BM12-3 Produk Jadi Standar 25 185,000 4,625,000 55 185,000 10,175,000
22 FPJ12-2 Segara Madu Restoran 27 185,000 4,995,000 28 185,000 5,180,000
24 BM12-8 Segara Madu Restoran (2) 185,000 (370,000) 30 185,000 5,550,000
30 NK12-1 Penjualan Tunai 15 185,000 2,775,000 15 185,000 2,775,000
31 FPJ12-3 Segara Madu Restoran 3 185,000 555,000 12 185,000 2,220,000

NAMA : Bronis Coklat Keju : A002

( Dalam Rupiah ) METODE : AVERAGE
Barang Jadi Masuk Barang Jadi dijual Saldo
Tanggal No Bukti Keterangan
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
1 OPENBarang Jadi MasukG Saldo 45 200,000 9,000,000
6 FPJ12-1 Gracia Villa 18 200,000 3,600,000 27 200,000 5,400,000
22 FPJ12-2 Segara Madu Restoran 13 200,000 2,600,000 14 200,000 2,800,000
24 BM12-8 Segara Madu Restoran (1) 200,000 (200,000) 15 200,000 3,000,000
28 NK12-1 Penjualan Tunai 8 200,000 1,600,000 7 200,000 1,400,000
29 BKM12-11 Produk Jadi 25 200,000 5,000,000 32 200,000 6,400,000
31 FPJ12-3 Segara Madu Restoran 16 200,000 3,200,000 16 200,000 3,200,000

NAMA : Bolu Coklat Kode: A003

( Dalam Rupiah ) METODE : AVERAGE
Barang Jadi Masuk Barang Jadi dijual Saldo
Tanggal No Bukti Keterangan
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
1 OPENBarang Jadi MasukG Saldo 25 75,000 1,875,000
6 FPJ12-1 Gracia Villa 10 75,000 750,000 15 75,000 1,125,000
18 BM12-6 Produk Jadi Standar 25 75,000 1,875,000 40 75,000 3,000,000
22 FPJ12-2 Segara Madu Restoran 22 75,000 1,650,000 18 75,000 1,350,000
24 BM12-8 Segara Madu Restoran (2) 75,000 (150,000) 20 75,000 1,500,000
30 NK12-1 Penjualan Tunai 7 75,000 525,000 13 75,000 975,000
31 FPJ12-3 Segara Madu Restoran 2 75,000 150,000 11 75,000 825,000
pt triana puja bakery
KARTU PERSEDIAAN
Dec-20

#REF!
1,991,000
MENU
 pt triana puja bakery
REKAPITULASI JURNAL
REKAP JURNAL PENJUALAN
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
12100 31,915,000 41000 28,650,000
53200 23,050,000 21130 2,865,000
81200 400,000
12114 23,050,000
54,965,000 54,965,000
-
REKAP JURNAL PENERIMAAN KAS
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
41300 212,500 12100 58,887,500
11100 65,693,375 81300 470,000
53200 4,900,000 41000 5,771,250
- 21130 577,125
12114 4,900,000
81200 200,000
-
-
70,805,875 70,805,875
-
REKAP JURNAL PEMBELIAN
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
12111 2,450,000 21100 3,463,000
12112 630,000
52102 75,000
12220 308,000
3,463,000 3,463,000
-
REKAP JURNAL PENGELUARAN KAS
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
21100 46,450,000 11100 58,545,000
12210 700,000 11200 1,602,000
52201 1,639,000 21110 100,000
52306 461,000 12220 4,000,000
82100 450,000
21110 100,000
91300 145,000 -
21130 6,700,000
52302 502,000
61600 400,000
22100 5,000,000
82200 100,000
11200 1,600,000
64,247,000 64,247,000
-
REKAP JURNAL UMUM
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
52101 4,870,000 12111 4,920,000
52301 2,263,000 12112 2,299,000
12114 12,220,000 53100 11,500,000
21100 94,600 12220 8,600
41200 900,000 12100 990,000
21130 90,000 53200 720,000
- -
-
20,437,600 20,437,600
MENU
 pt triana puja bakery
BUKU BESAR
Nomor Akun:
Akun Kas di Bank Buku Besar 11100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 49,767,500
31 31 CRJ 65,693,375 - 115,460,875 -
31 CPJ - 58,545,000 56,915,875 -
31 SJR - - 56,915,875 -
31 PJR - - 56,915,875 -
11100 31 MJM - - 56,915,875 -

Nomor Akun:
Akun Kas Kecil Buku Besar 11200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,000,000
31 CRJ - - 3,000,000 -
31 CPJ 1,600,000 1,602,000 2,998,000 -
31 SJR - - 2,998,000 -
31 PJR - - 2,998,000 -
11200 31 MJM - - 2,998,000 -

Nomor Akun:
Akun Piutang Dagang Buku Besar 12100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 47,000,000
31 SJR 31,915,000 - 78,915,000
31 CRJ - 58,887,500 20,027,500
31 CPJ - - 20,027,500
31 PJR - - 20,027,500
12100 31 MJM - 990,000 19,037,500

Nomor Akun:
Akun Cadangan Kerugian Piutang Buku Besar 12110
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 200,000
31 CRJ - - - 200,000
31 CPJ - - - 200,000
31 SJR - - - 200,000
31 PJR - - - 200,000
12110 31 MJM - - - 200,000

Nomor Akun:
Akun Persediaan Bahan Baku Buku Besar 12111
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 16,650,000
31 CRJ - - 16,650,000 -
31 CPJ - - 16,650,000 -
31 SJR - - 16,650,000 -
31 PJR 2,450,000 - 19,100,000 -
12111 31 MJM - 4,920,000 14,180,000 -
 pt triana puja bakery
BUKU BESAR

Nomor Akun:
Akun Persediaan Bahan Pembantu Buku Besar 12112
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,660,000
31 CRJ - - 3,660,000 -
31 CPJ - - 3,660,000 -
31 SJR - - 3,660,000 -
31 PJR 630,000 - 4,290,000 -
12112 31 MJM - 2,299,000 1,991,000 -

Nomor Akun:
Akun Persediaan Barang Dalam Proses Buku Besar 12113
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
12113 31 MJM - - - -

Nomor Akun:
Akun Persediaan Barang Jadi Buku Besar 12114
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 21,975,000
31 CRJ - 4,900,000 17,075,000 -
31 CPJ - - 17,075,000 -
31 SJR - 23,050,000 - 5,975,000
31 PJR - - - 5,975,000
12114 31 MJM 12,220,000 - 6,245,000 -

Nomor Akun:
Akun Asuransi Dibayar Di muka Buku Besar 12200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,000,000
31 CRJ - - 3,000,000 -
31 CPJ - - 3,000,000 -
31 SJR - - 3,000,000 -
31 PJR - - 3,000,000 -
12200 31 MJM - - 3,000,000 -

Nomor Akun:
Akun Iklan Dibayar Di Muka Buku Besar 12210
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal -
31 CRJ - - - -
31 CPJ 700,000 - 700,000 -
31 SJR - - 700,000 -
 pt triana puja bakery
BUKU BESAR
31 PJR - - 700,000 -
12210 31 MJM - - 700,000 -

Nomor Akun:
Akun PPN Masukan Buku Besar 12220
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 4,000,000
31 CRJ - - 4,000,000 -
31 CPJ - 4,000,000 - -
31 SJR - - - -
31 PJR 308,000 - 308,000 -
12220 31 MJM - 8,600 299,400 -

Nomor Akun:
Akun Perlengkapan Kantor Buku Besar 13000
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 1,225,000
31 CRJ - - 1,225,000 -
31 CPJ - - 1,225,000 -
31 SJR - - 1,225,000 -
31 PJR - - 1,225,000 -
13000 31 MJM - - 1,225,000 -

Nomor Akun:
Akun Peralatan pabrik Buku Besar 14100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 33,600,000
31 CRJ - - 33,600,000 -
31 CPJ - - 33,600,000 -
31 SJR - - 33,600,000 -
31 PJR - - 33,600,000 -
14100 31 MJM - - 33,600,000 -

Nomor Akun:
Akun Akumulasi peny. peralatan pabrik Buku Besar 14110
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 16,450,000
31 CRJ - - - 16,450,000
31 CPJ - - - 16,450,000
31 SJR - - - 16,450,000
31 PJR - - - 16,450,000
14110 31 MJM - - - 16,450,000

Nomor Akun:
Akun Gedung pabrik Buku Besar 14200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 240,000,000
31 CRJ - - 240,000,000 -
31 CPJ - - 240,000,000 -
 pt triana puja bakery
BUKU BESAR
31 SJR - - 240,000,000 -
31 PJR - - 240,000,000 -
14200 31 MJM - - 240,000,000 -

Nomor Akun:
Akun Akumulasi peny. gedung pabrik Buku Besar 14210
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 47,000,000
31 CRJ - - - 47,000,000
31 CPJ - - - 47,000,000
31 SJR - - - 47,000,000
31 PJR - - - 47,000,000
14210 31 MJM - - - 47,000,000

Nomor Akun:
Akun Mesin pabrik Buku Besar 14300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 41,500,000
31 CRJ - - 41,500,000 -
31 CPJ - - 41,500,000 -
31 SJR - - 41,500,000 -
31 PJR - - 41,500,000 -
14300 31 MJM - - 41,500,000 -

Nomor Akun:
Akun Akumulasi peny. mesin pabrik Buku Besar 14310
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 19,505,000
31 CRJ - - - 19,505,000
31 CPJ - - - 19,505,000
31 SJR - - - 19,505,000
31 PJR - - - 19,505,000
14310 31 MJM - - - 19,505,000

Nomor Akun:
Akun Utang Dagang Buku Besar 21100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 45,000,000
31 CRJ - - - 45,000,000
31 CPJ 46,450,000 - 1,450,000 -
31 SJR - - 1,450,000 -
31 PJR - 3,463,000 - 2,013,000
21100 31 MJM 94,600 - - 1,918,400

Nomor Akun:
Akun Utang pajak Penghasilan Karyawan Buku Besar 21110
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 100,000
 pt triana puja bakery
BUKU BESAR
31 CRJ - - - 100,000
31 CPJ 100,000 100,000 - 100,000
31 SJR - - - 100,000
31 PJR - - - 100,000
21110 31 MJM - - - 100,000

Nomor Akun:
Akun Utang Pajak Penghasilan Badan Buku Besar 21120
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
21120 31 MJM - - - -

Nomor Akun:
Akun PPN Keluaran Buku Besar 21130
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 6,700,000
31 CRJ - 577,125 - 7,277,125
31 CPJ 6,700,000 - - 577,125
31 SJR - 2,865,000 - 3,442,125
31 PJR - - - 3,442,125
21130 31 MJM 90,000 - - 3,352,125

Nomor Akun:
Akun Utang Gaji dan upah Buku Besar 21200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
21200 31 MJM - - - -
Nomor Akun:
Akun Utang Bank BCA Buku Besar 22100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 110,000,000
31 CRJ - - - 110,000,000
31 CPJ 5,000,000 - - 105,000,000
31 SJR - - - 105,000,000
31 PJR - - - 105,000,000
22100 31 MJM - - - 105,000,000

Nomor Akun:
Akun Modal Saham Buku Besar 31100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
 pt triana puja bakery
BUKU BESAR
Des 1 Saldo Awal 120,000,000
31 CRJ - - - 120,000,000
31 CPJ - - - 120,000,000
31 SJR - - - 120,000,000
31 PJR - - - 120,000,000
31100 31 MJM - - - 120,000,000

Nomor Akun:
Akun Deviden Buku Besar 32000
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 6,500,000.00
31 CRJ - - 6,500,000 -
31 CPJ - - 6,500,000 -
31 SJR - - 6,500,000 -
31 PJR - - 6,500,000 -
32000 31 MJM - - 6,500,000 -

Nomor Akun:
Akun Laba Ditahan Buku Besar 33000
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 28,930,000
31 CRJ - - - 28,930,000
31 CPJ - - - 28,930,000
31 SJR - - - 28,930,000
31 PJR - - - 28,930,000
33000 31 MJM - - - 28,930,000

Nomor Akun:
Akun Laba Tahun Berjalan Buku Besar 34000
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
34000 31 MJM - - - -

Nomor Akun:
Akun Penjualan Barang Jadi Buku Besar 41000
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 210,000,000
31 CRJ - 5,771,250 - 215,771,250
31 CPJ - - - 215,771,250
31 SJR - 28,650,000 - 244,421,250
31 PJR - - - 244,421,250
41000 31 MJM - - - 244,421,250

Nomor Akun:
Akun Retur penjualan Buku Besar 41200
Saldo
Tanggal Keterangan Ref. Debit Kredit
 pt triana puja bakery
BUKU BESAR
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 2,500,000.00
31 CRJ - - 2,500,000 -
31 CPJ - - 2,500,000 -
31 SJR - - 2,500,000 -
31 PJR - - 2,500,000 -
41200 31 MJM 900,000 - 3,400,000 -

Nomor Akun:
Akun Potongan penjualan Buku Besar 41300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,000,000.00
31 CRJ 212,500 - 3,212,500 -
31 CPJ - - 3,212,500 -
31 SJR - - 3,212,500 -
31 PJR - - 3,212,500 -
41300 31 MJM - - 3,212,500 -

Nomor Akun:
Akun Beban Bahan Baku Buku Besar 52101
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 53,570,000
31 CRJ - - 53,570,000 -
31 CPJ - - 53,570,000 -
31 SJR - - 53,570,000 -
31 PJR - - 53,570,000 -
52101 31 MJM 4,870,000 - 58,440,000 -

Nomor Akun:
Akun Beban Angkut Pembelian Buku Besar 52102
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 6,750,000
31 CRJ - - 6,750,000 -
31 CPJ - - 6,750,000 -
31 SJR - - 6,750,000 -
31 PJR 75,000 - 6,825,000 -
52102 31 MJM - - 6,825,000 -

Nomor Akun:
Akun Potongan Pembelian Buku Besar 52103
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 8,735,000
31 CRJ - - - 8,735,000
31 CPJ - - - 8,735,000
31 SJR - - - 8,735,000
31 PJR - - - 8,735,000
52103 31 MJM - - - 8,735,000

Nomor Akun:
Akun Beban Upah Buruh Pabrik Buku Besar
 pt triana puja bakery
BUKU BESAR
Akun Beban Upah Buruh Pabrik Buku Besar 52201
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 19,800,000
31 CRJ - - 19,800,000 -
31 CPJ 1,639,000 - 21,439,000 -
31 SJR - - 21,439,000 -
31 PJR - - 21,439,000 -
52201 31 MJM - - 21,439,000 -

Nomor Akun:
Akun Beban Bahan Pembantu Buku Besar 52301
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 15,000,000
31 CRJ - - 15,000,000 -
31 CPJ - - 15,000,000 -
31 SJR - - 15,000,000 -
31 PJR - - 15,000,000 -
52301 31 MJM 2,263,000 - 17,263,000 -

Nomor Akun:
Akun Beban Listrik Pabrik Buku Besar 52302
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 5,000,000
31 CRJ - - 5,000,000 -
31 CPJ 502,000 - 5,502,000 -
31 SJR - - 5,502,000 -
31 PJR - - 5,502,000 -
52302 31 MJM - - 5,502,000 -

Nomor Akun:
Akun Beban Peny. Peralatan Pabrik Buku Besar 52303
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,850,000
31 CRJ - - 3,850,000 -
31 CPJ - - 3,850,000 -
31 SJR - - 3,850,000 -
31 PJR - - 3,850,000 -
52303 31 MJM - - 3,850,000 -

Nomor Akun:
Akun Beban Peny. Gedung Pabrik Buku Besar 52304
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 11,000,000
31 CRJ - - 11,000,000 -
31 CPJ - - 11,000,000 -
31 SJR - - 11,000,000 -
31 PJR - - 11,000,000 -
52304 31 MJM - - 11,000,000 -
 pt triana puja bakery
BUKU BESAR

Nomor Akun:
Akun Beban Peny. Mesin Pabrik Buku Besar 52305
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 4,565,000
31 CRJ - - 4,565,000 -
31 CPJ - - 4,565,000 -
31 SJR - - 4,565,000 -
31 PJR - - 4,565,000 -
52305 31 MJM - - 4,565,000 -

Nomor Akun:
Akun Beban Tenaga Kerja Tidak Langsung Buku Besar 52306
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 5,500,000
31 CRJ - - 5,500,000 -
31 CPJ 461,000 - 5,961,000 -
31 SJR - - 5,961,000 -
31 PJR - - 5,961,000 -
52306 31 MJM - - 5,961,000 -
Nomor Akun:
Akun HP Produksi Buku Besar 53100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 118,285,000
31 CRJ - - - 118,285,000
31 CPJ - - - 118,285,000
31 SJR - - - 118,285,000
31 PJR - - - 118,285,000
53100 31 MJM - 11,500,000 - 129,785,000

Nomor Akun:
Akun HP Penjualan Buku Besar 53200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 116,300,000
31 CRJ 4,900,000 - 121,200,000 -
31 CPJ - - 121,200,000 -
31 SJR 23,050,000 - 144,250,000 -
31 PJR - - 144,250,000 -
53200 31 MJM - 720,000 143,530,000 -

Nomor Akun:
Akun Beban gaji karyawan adm./penjualan Buku Besar 61100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 10,000,000
31 CRJ - - 10,000,000 -
31 CPJ - - 10,000,000 -
31 SJR - - 10,000,000 -
 pt triana puja bakery
BUKU BESAR
31 PJR - - 10,000,000 -
61100 31 MJM - - 10,000,000 -

Nomor Akun:
Akun Beban kerugian piutang Buku Besar 61110
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
61110 31 MJM - - - -

Nomor Akun:
Akun Beban Asuransi Buku Besar 61200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
61200 31 MJM - - - -

Nomor Akun:
Akun Beban Perlengkapan Buku Besar 61300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
61300 31 MJM - - - -
Nomor Akun:
Akun Beban iklan Buku Besar 61400
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 700,000
31 CRJ - - 700,000 -
31 CPJ - - 700,000 -
31 SJR - - 700,000 -
31 PJR - - 700,000 -
61400 31 MJM - - 700,000 -

Nomor Akun:
Akun Beban Listrik & Telepon Buku Besar 61500
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 5,000,000.00
31 CRJ - - 5,000,000 -
31 CPJ - - 5,000,000 -
 pt triana puja bakery
BUKU BESAR
31 SJR - - 5,000,000 -
31 PJR - - 5,000,000 -
61500 31 MJM - - 5,000,000 -

Nomor Akun:
Akun Beban Usaha Lainnya Buku Besar 61600
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 2,000,000
31 CRJ - - 2,000,000 -
31 CPJ 400,000 - 2,400,000 -
31 SJR - - 2,400,000 -
31 PJR - - 2,400,000 -
61600 31 MJM - - 2,400,000 -

Nomor Akun:
Akun Pendapatan bunga Buku Besar 81100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 5,000,000
31 CRJ - - - 5,000,000
31 CPJ - - - 5,000,000
31 SJR - - - 5,000,000
31 PJR - - - 5,000,000
81100 31 MJM - - - 5,000,000

Nomor Akun:
Akun Pungutan Transpot Penjualan Buku Besar 81200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 500,000
31 CRJ - 200,000 - 700,000
31 CPJ - - - 700,000
31 SJR - 400,000 - 1,100,000
31 PJR - - - 1,100,000
81200 31 MJM - - - 1,100,000

Nomor Akun:
Akun Pendapatan Denda Buku Besar 81300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 3,000,000
31 CRJ - 470,000 - 3,470,000
31 CPJ - - - 3,470,000
31 SJR - - - 3,470,000
31 PJR - - - 3,470,000
81300 31 MJM - - - 3,470,000

Nomor Akun:
Akun Selisih HP Produksi STD-Aktual Buku Besar 81400
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal
31 CRJ - - - -
 pt triana puja bakery
BUKU BESAR
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
81400 31 MJM - - - -

Nomor Akun:
Akun Beban Denda Pembayaran Buku Besar 82100
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 300,000
31 CRJ - - 300,000 -
31 CPJ 450,000 - 750,000 -
31 SJR - - 750,000 -
31 PJR - - 750,000 -
82100 31 MJM - - 750,000 -

Nomor Akun:
Akun Beban bunga Buku Besar 82200
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 1,400,000
31 CRJ - - 1,400,000 -
31 CPJ 100,000 - 1,500,000 -
31 SJR - - 1,500,000 -
31 PJR - - 1,500,000 -
82200 31 MJM - - 1,500,000 -

Nomor Akun:
Akun Beban administrasi bank Buku Besar 82300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 400,000
31 CRJ - - 400,000 -
31 CPJ - - 400,000 -
31 SJR - - 400,000 -
31 PJR - - 400,000 -
82300 31 MJM - - 400,000 -

Nomor Akun:
Akun Beban Pajak Penghasilan Buku Besar 91300
Saldo
Tanggal Keterangan Ref. Debit Kredit Debit Kredit
Des 1 Saldo Awal 892,500
31 CRJ - - 892,500 -
31 CPJ 145,000 - 1,037,500 -
31 SJR - - 1,037,500 -
31 PJR - - 1,037,500 -
91300 31 MJM - - 1,037,500 -
MENU
 pt triana puja bakery
NERACA SALDO
PER 31 DESEMBER 2020
NO AKUN NAMA AKUN DEBIT KREDIT
MENU
11100 Kas di Bank 56,915,875 -
11200 Kas Kecil 2,998,000 -
12100 Piutang Dagang 19,037,500
12110 Cadangan Kerugian Piutang - 200,000
12111 Persediaan Bahan Baku 14,180,000
12112 Persediaan Bahan Pembantu 1,991,000 -
12113 Persediaan Barang Dalam Proses - - 380,750
12114 Persediaan Barang Jadi 6,245,000 -
12200 Asuransi Dibayar Di muka 3,000,000 -
12210 Iklan Dibayar Di Muka 700,000 -
12220 PPN Masukan 299,400 -
13000 Perlengkapan Kantor 1,225,000 -
14100 Peralatan pabrik 33,600,000 -
14110 Akumulasi peny. peralatan pabrik - 16,450,000
14200 Gedung pabrik 240,000,000 -
14210 Akumulasi peny. gedung pabrik - 47,000,000
14300 Mesin pabrik 41,500,000 -
14310 Akumulasi peny. mesin pabrik - 19,505,000
21100 Utang Dagang - 1,918,400
21110 Utang pajak Penghasilan Karyawan - 100,000
21120 Utang Pajak Penghasilan Badan - -
21130 PPN Keluaran - 3,352,125
21200 Utang Gaji dan upah - -
22100 Utang Bank BCA - 105,000,000
31100 Modal Saham - 120,000,000
32000 Deviden 6,500,000 -
33000 Laba Ditahan - 28,930,000
34000 Laba Tahun Berjalan - -
41000 Penjualan Barang Jadi - 244,421,250
41200 Retur penjualan 3,400,000 -
41300 Potongan penjualan 3,212,500 -
52101 Beban Bahan Baku 58,440,000 -
52102 Beban Angkut Pembelian 6,825,000 -
52103 Potongan Pembelian - 8,735,000
52201 Beban Upah Buruh Pabrik 21,439,000 -
52301 Beban Bahan Pembantu 17,263,000 -
52302 Beban Listrik Pabrik 5,502,000 -
52303 Beban Peny. Peralatan Pabrik 3,850,000 -
52304 Beban Peny. Gedung Pabrik 11,000,000 -
52305 Beban Peny. Mesin Pabrik 4,565,000 -
52306 Beban Tenaga Kerja Tidak Langsung 5,961,000 -
53100 HP Produksi - 129,785,000
53200 HP Penjualan 143,530,000 -
61100 Beban gaji karyawan adm./penjualan 10,000,000 -
61110 Beban kerugian piutang - -
61200 Beban Asuransi - -
61300 Beban Perlengkapan - -
61400 Beban iklan 700,000 -
61500 Beban Listrik & Telepon 5,000,000 -
61600 Beban Usaha Lainnya 2,400,000 -
81100 Pendapatan bunga - 5,000,000
81200 Pungutan Transpot Penjualan - 1,100,000
81300 Pendapatan Denda - 3,470,000
81400 Selisih HP Produksi STD-Aktual - -
82100 Beban Denda Pembayaran 750,000 -
82200 Beban bunga 1,500,000 -
82300 Beban administrasi bank 400,000 -
91300 Beban Pajak Penghasilan 1,037,500 -
Jumlah 734,966,775 734,966,775

-
 pt triana puja bakery
JURNAL PENYESUAIAN
December 2020

TANGGAL NO BUKTI NAMA AKUN DAN KETERANGAN REF DEBIT KREDIT

31 BMP12-1 Kas di Bank 11100 400,000.00
Beban administrasi bank 82300 100,000.00
Pendapatan bunga 81100 500,000.00

31 BMP12-2 Beban Perlengkapan 61300 750,000.00

Peralatan pabrik 14100 750,000.00

31 BMP12-3 Beban kerugian piutang 61110 180,750.00

Cadangan Kerugian Piutang 12110 180,750.00

31 BMP12-3 Beban iklan 61400 350,000.00

Iklan Dibayar Di Muka 12210 350,000.00

31 BMP12-3 Beban Asuransi 61200 2,200,000.00

Asuransi Dibayar Di muka 12200 2,200,000.00

31 BMP12-4 Beban Peny. Peralatan Pabrik 52303 350,000.00

Beban Peny. Gedung Pabrik 52304 1,000,000.00
Beban Peny. Mesin Pabrik 52305 415,000.00
Akumulasi peny. peralatan pabrik 14110 350,000.00
Akumulasi peny. gedung pabrik 14210 1,000,000.00
Akumulasi peny. mesin pabrik 14310 415,000.00

31 BMP12-5 Beban Pajak Penghasilan 91300 167,606.25

Utang Pajak Penghasilan Badan 21120 167,606.25

31 BMP12-6 HP Produksi 53100

Selisih HP Produksi STD-Aktual 81400 -
 5,913,356.25 5,913,356.25
- -

-
11100 400,000.00 -
82300 100,000.00 -
81100 - 500,000.00
61300 750,000.00 -
14100 - 750,000.00
61110 180,750.00 -
12110 - 180,750.00
61400 350,000.00 -
12210 - 350,000.00
61200 2,200,000.00 -
12200 - 2,200,000.00
52303 350,000.00 -
52304 1,000,000.00 -
52305 415,000.00 -
14110 - 350,000.00
14210 - 1,000,000.00
14310 - 415,000.00
91300 167,606.25 -
0 - -
0 - -
21120 - 167,606.25
0 - -
53100 - -
81400 - -
01♦ 0 - -
0 - -
5,913,356.25 5,913,356.25

-
MENU

-
 pt triana puja bakery
GENERAL LEDGER

Account Number:
Account: Kas di Bank GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 56,915,875 -
31 Adjusment JM 400,000 - 57,315,875 -
11100 31 Closing JM - - 57,315,875 -

Account Number:
Account: Kas Kecil GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2,998,000 -
31 Adjusment JM - - 2,998,000 -
11200 31 Closing JM - - 2,998,000 -

Account Number:
Account: Piutang Dagang GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 19,037,500
31 Adjusment JM - - 19,037,500 -
12100 31 Closing JM - - 19,037,500 -

Account Number:
Account: Cadangan Kerugian Piutang GENERAL LEDGER 12110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 200,000
31 Adjusment JM - 180,750 - 380,750
12110 31 Closing JM - - - 380,750

Account Number:
Account: Persediaan Bahan Baku GENERAL LEDGER 12111
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 14,180,000
31 Adjusment JM - - #VALUE! #VALUE!
12111 31 Closing JM - - #VALUE! #VALUE!

Account Number:
Account: Persediaan Bahan Pembantu GENERAL LEDGER 12112
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,991,000 -
31 Adjusment JM - - 1,991,000 -
12112 31 Closing JM - - 1,991,000 -

Account Number:
Account: Persediaan Barang Dalam Proses GENERAL LEDGER 12113
 pt triana puja bakery
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
12113 31 Closing JM - - - -

Account Number:
Account: Persediaan Barang Jadi GENERAL LEDGER 12114
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,245,000 -
31 Adjusment JM - - 6,245,000 -
12114 31 Closing JM - - 6,245,000 -

Account Number:
Account: Asuransi Dibayar Di muka GENERAL LEDGER 12200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,000,000 -
31 Adjusment JM - 2,200,000 800,000 -
12200 31 Closing JM - - 800,000 -

Account Number:
Account: Iklan Dibayar Di Muka GENERAL LEDGER 12210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 700,000 -
31 Adjusment JM - 350,000 350,000 -
12210 31 Closing JM - - 350,000 -

Account Number:
Account: PPN Masukan GENERAL LEDGER 12220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 299,400 -
31 Adjusment JM - - 299,400 -
12220 31 Closing JM - - 299,400 -

Account Number:
Account: Perlengkapan Kantor GENERAL LEDGER 13000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,225,000 -
31 Adjusment JM - - 1,225,000 -
13000 31 Closing JM - - 1,225,000 -

Account Number:
Account: Peralatan pabrik GENERAL LEDGER 14100
Balance
Date Description Ref. Debit Credit Debit Credit
 pt triana puja bakery
GENERAL LEDGER
Dec 31 Opening Balance a 33,600,000 -
31 Adjusment JM - 750,000 32,850,000 -
14100 31 Closing JM - - 32,850,000 -

Account Number:
Account: Akumulasi peny. peralatan pabrik GENERAL LEDGER 14110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 16,450,000
31 Adjusment JM - 350,000 - 16,800,000
14110 31 Closing JM - - - 16,800,000

Account Number:
Account: Gedung pabrik GENERAL LEDGER 14200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 240,000,000 -
31 Adjusment JM - - 240,000,000 -
14200 31 Closing JM - - 240,000,000 -

Account Number:
Account: Akumulasi peny. gedung pabrik GENERAL LEDGER 14210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 47,000,000
31 Adjusment JM - 1,000,000 - 48,000,000
14210 31 Closing JM - - - 48,000,000

Account Number:
Account: Mesin pabrik GENERAL LEDGER 14300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 41,500,000 -
31 Adjusment JM - - 41,500,000 -
14300 31 Closing JM - - 41,500,000 -

Account Number:
Account: Akumulasi peny. mesin pabrik GENERAL LEDGER 14310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 19,505,000
31 Adjusment JM - 415,000 - 19,920,000
14310 31 Closing JM - - - 19,920,000

Account Number:
Account: Utang Dagang GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,918,400
 pt triana puja bakery
GENERAL LEDGER
31 Adjusment JM - - - 1,918,400
21100 31 Closing JM - - - 1,918,400

Account Number:
Account: Utang pajak Penghasilan Karyawan GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 100,000
31 Adjusment JM - - - 100,000
21110 31 Closing JM - - - 100,000

Account Number:
Account: Utang Pajak Penghasilan Badan GENERAL LEDGER 21120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 167,606 - 167,606
21120 31 Closing JM - - - 167,606

Account Number:
Account: PPN Keluaran GENERAL LEDGER 21130
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 3,352,125
31 Adjusment JM - - - 3,352,125
21130 31 Closing JM - - - 3,352,125

Account Number:
Account: Utang Gaji dan upah GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21200 31 Closing JM - - - -

Account Number:
Account: Utang Bank BCA GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 105,000,000
31 Adjusment JM - - - 105,000,000
22100 31 Closing JM - - - 105,000,000

Account Number:
Account: Modal Saham GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 120,000,000
31 Adjusment JM - - - 120,000,000
 pt triana puja bakery
GENERAL LEDGER
31100 31 Closing JM - - - 120,000,000

Account Number:
Account: Deviden GENERAL LEDGER 32000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,500,000 -
31 Adjusment JM - - 6,500,000 -
32000 31 Closing JM - - 6,500,000 -

Account Number:
Account: Laba Ditahan GENERAL LEDGER 33000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 28,930,000
31 Adjusment JM - - - 28,930,000
33000 31 Closing JM - - - 28,930,000

Account Number:
Account: Laba Tahun Berjalan GENERAL LEDGER 34000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
34000 31 Closing JM 3,400,000 - 3,400,000 -

Account Number:
Account: Penjualan Barang Jadi GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 244,421,250
31 Adjusment JM - - - 244,421,250
41000 31 Closing JM - #REF! #REF! #REF!

Account Number:
Account: Retur penjualan GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,400,000 -
31 Adjusment JM - - 3,400,000 -
41200 31 Closing JM - - 3,400,000 -

Account Number:
Account: Potongan penjualan GENERAL LEDGER 41300
Balance
Date Description Ref. Debit Credit
 pt triana puja bakery
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,212,500 -
31 Adjusment JM - - 3,212,500 -
41300 31 Closing JM - 3,400,000 - 187,500

Account Number:
Account: Beban Bahan Baku GENERAL LEDGER 52101
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 58,440,000 -
31 Adjusment JM - - 58,440,000 -
52101 31 Closing JM #REF! - #REF! #REF!

Account Number:
Account: Beban Angkut Pembelian GENERAL LEDGER 52102
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,825,000 -
31 Adjusment JM - - 6,825,000 -
31 Closing JM - 6,825,000 - -

Account Number:
Account: Potongan Pembelian GENERAL LEDGER 52103
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 8,735,000
31 Adjusment JM - - - 8,735,000
31 Closing JM - - - 8,735,000

Account Number:
Account: Beban Upah Buruh Pabrik GENERAL LEDGER 52201
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 21,439,000 -
31 Adjusment JM - - 21,439,000 -
31 Closing JM - - 21,439,000 -

Account Number:
Account: Beban Bahan Pembantu GENERAL LEDGER 52301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 17,263,000 -
31 Adjusment JM - - 17,263,000 -
31 Closing JM - 17,263,000 - -

Account Number:
Account: Beban Listrik Pabrik GENERAL LEDGER 52302
Balance
Date Description Ref. Debit Credit Debit Credit
 pt triana puja bakery
GENERAL LEDGER
Dec 31 Opening Balance a 5,502,000 -
31 Adjusment JM - - 5,502,000 -
31 Closing JM - - 5,502,000 -

Account Number:
Account: Beban Peny. Peralatan Pabrik GENERAL LEDGER 52303
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,850,000 -
31 Adjusment JM 350,000 - 4,200,000 -
31 Closing JM - 4,200,000 - -

Account Number:
Account: Beban Peny. Gedung Pabrik GENERAL LEDGER 52304
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 11,000,000 -
31 Adjusment JM 1,000,000 - 12,000,000 -
31 Closing JM - 12,000,000 - -

Account Number:
Account: Beban Peny. Mesin Pabrik GENERAL LEDGER 52305
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,565,000 -
31 Adjusment JM 415,000 - 4,980,000 -
31 Closing JM - 4,980,000 - -

Account Number:
Account: Beban Tenaga Kerja Tidak Langsung GENERAL LEDGER 52306
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 5,961,000 -
31 Adjusment JM - - 5,961,000 -
31 Closing JM - 5,961,000 - -

Account Number:
Account: HP Produksi GENERAL LEDGER 53100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 129,785,000
31 Adjusment JM - - - 129,785,000
31 Closing JM - - - 129,785,000

Account Number:
Account: HP Penjualan GENERAL LEDGER 53200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 143,530,000 -
31 Adjusment JM - - 143,530,000 -
 pt triana puja bakery
GENERAL LEDGER
31 Closing JM - 143,530,000 - -

Account Number:
Account: Beban gaji karyawan adm./penjualan GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - - 10,000,000 -
31 Closing JM - 10,000,000 - -

Account Number:
Account: Beban kerugian piutang GENERAL LEDGER 61110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 180,750 - 180,750 -
31 Closing JM - 180,750 - -

Account Number:
Account: Beban Asuransi GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 2,200,000 - 2,200,000 -
31 Closing JM - 2,200,000 - -

Account Number:
Account: Beban Perlengkapan GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 750,000 - 750,000 -
31 Closing JM - 750,000 - -

Account Number:
Account: Beban iklan GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 700,000 -
31 Adjusment JM 350,000 - 1,050,000 -
31 Closing JM - 1,050,000 - -

Account Number:
Account: Beban Listrik & Telepon GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 5,000,000 -
31 Adjusment JM - - 5,000,000 -
31 Closing JM - 5,000,000 - -
 pt triana puja bakery
GENERAL LEDGER
Account Number:
Account: Beban Usaha Lainnya GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 2,400,000 -
31 Adjusment JM - - 2,400,000 -
31 Closing JM - 2,400,000 - -

Account Number:
Account: Pendapatan bunga GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 5,000,000
31 Adjusment JM - 500,000 - 5,500,000
31 Closing JM - - - 5,500,000

Account Number:
Account: Pungutan Transpot Penjualan GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,100,000
31 Adjusment JM - - - 1,100,000
31 Closing JM - - - 1,100,000

Account Number:
Account: Pendapatan Denda GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 3,470,000
31 Adjusment JM - - - 3,470,000
31 Closing JM - - - 3,470,000

Account Number:
Account: Selisih HP Produksi STD-Aktual GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Beban Denda Pembayaran GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 750,000 -
31 Adjusment JM - - 750,000 -
31 Closing JM - - 750,000 -

Account Number:
Account: Beban bunga GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit
 pt triana puja bakery
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,500,000 -
31 Adjusment JM - - 1,500,000 -
31 Closing JM - - 1,500,000 -

Account Number:
Account: Beban administrasi bank GENERAL LEDGER 82300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 400,000 -
31 Adjusment JM 100,000 - 500,000 -
31 Closing JM - - 500,000 -

Account Number:
Account: Beban Pajak Penghasilan GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM 167,606 - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A
 MENU

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
 pt triana puja bakery
worksheet desember 2020
No. Neraca Saldo Jurnal Penyesuaian Neraca Saldo Sesuaian Laba Rugi
Nama AKun
AKun DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
11100 Kas di Bank 56,915,875 - 400,000 - 57,315,875 - - -
11200 Kas Kecil 2,998,000 - - - 2,998,000 - - -
12100 Piutang Dagang 19,037,500 - - 19,037,500 - - -
12110 Cadangan Kerugian Piutang - 200,000 - 180,750 - 380,750 - -
12111 Persediaan Bahan Baku 14,180,000 - - #VALUE! #VALUE! - -
12112 Persediaan Bahan Pembantu 1,991,000 - - - 1,991,000 - - -
12113 Persediaan Barang Dalam Proses - - - - - - - -
12114 Persediaan Barang Jadi 6,245,000 - - - 6,245,000 - - -
12200 Asuransi Dibayar Di muka 3,000,000 - - 2,200,000 800,000 - - -
12210 Iklan Dibayar Di Muka 700,000 - - 350,000 350,000 - - -
12220 PPN Masukan 299,400 - - - 299,400 - - -
13000 Perlengkapan Kantor 1,225,000 - - - 1,225,000 - - -
14100 Peralatan pabrik 33,600,000 - - 750,000 32,850,000 - - -
14110 Akumulasi peny. peralatan pabrik - 16,450,000 - 350,000 - 16,800,000 - -
14200 Gedung pabrik 240,000,000 - - - 240,000,000 - - -
14210 Akumulasi peny. gedung pabrik - 47,000,000 - 1,000,000 - 48,000,000 - -
14300 Mesin pabrik 41,500,000 - - - 41,500,000 - - -
14310 Akumulasi peny. mesin pabrik - 19,505,000 - 415,000 - 19,920,000 - -
21100 Utang Dagang - 1,918,400 - - - 1,918,400 - -
21110 Utang pajak Penghasilan Karyawan - 100,000 - - - 100,000 - -
21120 Utang Pajak Penghasilan Badan - - - 167,606 - 167,606 - -
21130 PPN Keluaran - 3,352,125 - 3,352,125
21200 Utang Gaji dan upah - - - - - - - -
22100 Utang Bank BCA - 105,000,000 - - - 105,000,000 - -
31100 Modal Saham - 120,000,000 - - - 120,000,000 - -
32000 Deviden 6,500,000 - - - 6,500,000 - - -
33000 Laba Ditahan - 28,930,000 - - - 28,930,000 - -
41000 Penjualan Barang Jadi - 244,421,250 - - - 244,421,250 244,421,250
41200 Retur penjualan 3,400,000 - - - 3,400,000 - 3,400,000
41300 Potongan penjualan 3,212,500 - - - 3,212,500 - 3,212,500 -
Jumlah Yang Dipindahkan 434,804,275 586,876,775 400,000 5,413,356 #VALUE! #VALUE! 6,612,500 244,421,250
No. Neraca Saldo Jurnal Penyesuaian Neraca Saldo Sesuaian Laba Rugi
Nama AKun
AKun
 pt triana puja bakery
worksheet desember 2020
No. Neraca Saldo Jurnal Penyesuaian Neraca Saldo Sesuaian Laba Rugi
Nama AKun
AKun
No. DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
Nama AKun
AKun DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
Jumlah Yang Dipindahkan 434,804,275 586,876,775 400,000 5,413,356 #VALUE! #VALUE! 6,612,500 244,421,250
52101 Beban Bahan Baku 58,440,000 - - - 58,440,000 - 58,440,000 -
52102 Beban Angkut Pembelian 6,825,000 - - - 6,825,000 - 6,825,000 -
52103 Potongan Pembelian - 8,735,000 - - - 8,735,000 - 8,735,000
52201 Beban Upah Buruh Pabrik 21,439,000 - - - 21,439,000 - 21,439,000 -
52301 Beban Bahan Pembantu 17,263,000 - - - 17,263,000 - 17,263,000 -
52302 Beban Listrik Pabrik 5,502,000 - - - 5,502,000 - 5,502,000 -
52303 Beban Peny. Peralatan Pabrik 3,850,000 - 350,000 - 4,200,000 - 4,200,000 -
52304 Beban Peny. Gedung Pabrik 11,000,000 - 1,000,000 - 12,000,000 - 12,000,000 -
52305 Beban Peny. Mesin Pabrik 4,565,000 - 415,000 - 4,980,000 - 4,980,000 -
52306 Beban Tenaga Kerja Tidak Langsung 5,961,000 - - - 5,961,000 - 5,961,000 -
53100 HP Produksi - 129,785,000 - - - 129,785,000 - 129,785,000
53200 HP Penjualan 143,530,000 - - - 143,530,000 - 143,530,000 -
61100 Beban gaji karyawan adm./penjualan 10,000,000 - - - 10,000,000 - 10,000,000 -
61110 Beban kerugian piutang - - 180,750 - 180,750 - 180,750 -
61200 Beban Asuransi - - 2,200,000 - 2,200,000 - 2,200,000 -
61300 Beban Perlengkapan - - 750,000 - 750,000 - 750,000 -
61400 Beban iklan 700,000 - 350,000 - 1,050,000 - 1,050,000 -
61500 Beban Listrik & Telepon 5,000,000 - - - 5,000,000 - 5,000,000 -
61600 Beban Usaha Lainnya 2,400,000 - - - 2,400,000 - 2,400,000 -
81100 Pendapatan bunga - 5,000,000 - 500,000 - 5,500,000 - 5,500,000
81200 Pungutan Transpot Penjualan - 1,100,000 - - - 1,100,000 - 1,100,000
81300 Pendapatan Denda - 3,470,000 - - - 3,470,000 - 3,470,000
81400 Selisih HP Produksi STD-Aktual - - - - - - - -
82100 Beban Denda Pembayaran 750,000 - - - 750,000 - 750,000 -
82200 Beban bunga 1,500,000 - - - 1,500,000 - 1,500,000 -
82300 Beban administrasi bank 400,000 - 100,000 - 500,000 - 500,000 -
91300 Beban Pajak Penghasilan 1,037,500 - 167,606 - 1,205,106 - 1,205,106 -
734,966,775 734,966,775 5,913,356 5,913,356 #VALUE! #VALUE! 312,288,356 393,011,250
34000 Laba Tahun Berjalan - - 80,722,894
- - 393,011,250 393,011,250
 pt triana puja bakery
worksheet desember 2020
No. Neraca Saldo Jurnal Penyesuaian Neraca Saldo Sesuaian Laba Rugi
Nama AKun
AKun DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT

MENU!A1
na puja bakery
t desember 2020
Neraca
DEBIT KREDIT
57,315,875 -
2,998,000 -
19,037,500 -
- 380,750
#VALUE! #VALUE!
1,991,000 -
- -
6,245,000 -
800,000 -
350,000 -
299,400 -
1,225,000 -
32,850,000 -
- 16,800,000
240,000,000 -
- 48,000,000
41,500,000 -
- 19,920,000
- 1,918,400
- 100,000
- 167,606
- 3,352,125
- -
- 105,000,000
- 120,000,000
6,500,000 -
- 28,930,000
- -
- -
- -
#VALUE! #VALUE!
Neraca
na puja bakery
t desember 2020
Neraca
DEBIT KREDIT
DEBIT KREDIT
#VALUE! #VALUE!
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
#VALUE! #VALUE!
80,722,894
#VALUE! #VALUE!
 pt triana puja bakery
LAPORAN LABA RUGI
JANUARI SAMPAI DENGAN DESEMBER 2020
41000 Penjualan Barang Jadi Rp 244,421,250.00
41200 Retur penjualan Rp (3,400,000.00)
41300 Potongan penjualan Rp (3,212,500.00)
52101 Net Sales Rp 237,808,750.00
Cost Of Goods Sold
52302 Pemakaian Bahan Baku
52101 Beban Bahan Baku Rp (58,440,000.00)
52102 Beban Angkut Pembelian Rp (6,825,000.00)
52103 Potongan Pembelian Rp 8,735,000.00
Jumlah Biaya Bahan Baku Rp (56,530,000.00)
52201 Beban Upah Buruh Pabrik Rp (21,439,000.00)
52102 Biaya Overhead Pabrik
52301 Beban Bahan Pembantu Rp (17,263,000.00)
52302 Beban Listrik Pabrik Rp (5,502,000.00)
52303 Beban Peny. Peralatan Pabrik Rp (4,200,000.00)
52304 Beban Peny. Gedung Pabrik Rp (12,000,000.00)
52305 Beban Peny. Mesin Pabrik Rp (4,980,000.00)
52306 Beban Tenaga Kerja Tidak Langsung Rp (5,961,000.00)
61200 Jumlah Biaya Overhead Pabrik Rp (49,906,000.00)
61300 Jumlah Biaya Produksi Rp (127,875,000.00)
61400 Barang Jadi Akhir
53100 HP Produksi Rp 129,785,000.00
53200 HP Penjualan Rp (143,530,000.00)
Barang Jadi Akhir Rp (13,745,000.00)
81300 Harga Pokok Penjualan Rp (141,620,000.00)
81400 Laba Kotor Rp 96,188,750.00
Beban Operasi
61100 Beban gaji karyawan adm./penjualan Rp (10,000,000.00)
61110 Beban kerugian piutang Rp (180,750.00)
61200 Beban Asuransi Rp (2,200,000.00)
61300 Beban Perlengkapan Rp (750,000.00)
61400 Beban iklan Rp (1,050,000.00)
61500 Beban Listrik & Telepon Rp (5,000,000.00)
61600 Beban Usaha Lainnya Rp (2,400,000.00)
Jumlah Biaya Operasii Rp (21,580,750.00)
Laba Operasi Rp 74,608,000.00
Pendapatan/Beban di Luar Operasi
Pendapatan di luar Operasi
81100 Pendapatan bunga Rp 5,500,000.00
81200 Pungutan Transpot Penjualan Rp 1,100,000.00
81300 Pendapatan Denda Rp 3,470,000.00
81400 Selisih HP Produksi STD-Aktual Rp -
Jumlah Rp 10,070,000.00
 Beban di Luar Operasi
82100 Beban Denda Pembayaran Rp (750,000.00)
82200 Beban bunga Rp (1,500,000.00)
82300 Beban administrasi bank Rp (500,000.00)
91300 Jumlah Beban di luar operasi Rp (2,750,000.00)
Jumlah pendapatan/(Beban) di luar operasi Rp 7,320,000.00
91300 Laba Sebelum Pajak Penghasilan Rp (1,205,106.25) Rp 81,928,000.00
91300 Beban Pajak Penghasilan Rp (1,205,106.25)
#REF! Laba Bersih Setelah Pajak Rp 80,722,893.75
 MENU

Rp (17,375,000)
Rp 19,285,000

Rp 1,910,000.00
 pt triana puja bakery
LAPORAN PERUBAHAN EKUITAS
JANUARI SAMPAI DENGAN DESEMBER 2020

Keterangan Modal Saham Laba Ditahan

Neraca per 31 desember 2019 120,000,000 28,930,000

Emisi Saham

Laba Bersih 80,722,894

Deviden (6,500,000)

Neraca per 31 desember 2020 120,000,000 103,152,894

 MENU
pt triana puja bakery
LAPORAN PERUBAHAN EKUITAS
JANUARI SAMPAI DENGAN DESEMBER 2020

Jumlah

148,930,000

80,722,894

(6,500,000)

223,152,894
 pt triana puja bakery
NERACA
PER 31 DESEMBER 2020 DAN 2019

ASET 2020 2019 LIBILITY DAN EKUITAS 2020

ASET LANCAR UTANG JANGKA PENDEK
11100 Kas di Bank 57,315,875 32,920,000 Utang Dagang 1,918,400

11200 Kas Kecil 2,998,000 3,000,000 Utang pajak Penghasilan Karyawan 100,000

12100 Piutang Dagang 19,037,500 45,000,000 Utang Pajak Penghasilan Badan 167,606

12110 Cadangan Kerugian Piutang (380,750) (200,000) PPN Keluaran 3,352,125

12111 Persediaan Bahan Baku #VALUE! 15,000,000 Utang Gaji dan upah -

12112 Persediaan Bahan Pembantu 1,991,000 2,650,000 Sub Jumlah 5,538,131

12114 Persediaan Barang Jadi 6,245,000 12,500,000

12200 Asuransi Dibayar Di muka 800,000 600,000 UTANG JANGKA PANJANG

12210 Iklan Dibayar Di Muka 350,000 700,000 Utang Bank BCA 105,000,000

12220 PPN Masukan 299,400 5,000,000

13000 Perlengkapan Kantor 1,225,000 900,000 EKUITAS

Sub Jumlah #VALUE! 118,070,000 Modal Saham 120,000,000
ASET TIDAK LANCAR Laba Ditahan 103,152,894

14100 Peralatan pabrik 32,850,000 33,600,000 Sub Jumlah 223,152,894

14110 Akumulasi peny. peralatan pabrik (16,800,000) (12,600,000)

14200 Gedung pabrik 240,000,000 240,000,000

14210 Akumulasi peny. gedung pabrik (48,000,000) (36,000,000)

14300 Mesin pabrik 41,500,000 41,500,000

14310 Akumulasi peny. mesin pabrik (19,920,000) (14,940,000)

Sub Jumlah 229,630,000 251,560,000

Jumlah #VALUE! 369,630,000 Jumlah Libility dan Ekuitas 333,691,025

#VALUE! -
#VALUE!
na puja bakery
NERACA MENU
SEMBER 2020 DAN 2019

2019

42,500,000 21100

4,500,000 21110

21120

8,700,000 21130

21200

55,700,000

165,000,000 22100

120,000,000 31100

28,930,000 33000

148,930,000 41000

369,630,000

#REF!
 pt triana puja bakery
LAPORAN ARUS KAS
JANUARI SAMPAI DENGAN DESEMBER 2020
AKTIVITAS OPERASI
52101 Laba Bersih Setelah Pajak Rp 80,722,894
61200 Beban Asuransi Rp 180,750
52303 Beban Peny. Peralatan Pabrik Rp 4,200,000
52304 Beban Peny. Gedung Pabrik Rp 12,000,000
52305 Beban Peny. Mesin Pabrik Rp 4,980,000
12100 Piutang Dagang Naik/Turun 25,962,500
12110 Cadangan Kerugian Piutang Naik/Turun
12111 Persediaan Bahan Baku Naik/Turun #VALUE!
12112 Persediaan Bahan Pembantu Naik/Turun 659,000
12113 Persediaan Barang Dalam Proses Naik/Turun
12114 Persediaan Barang Jadi Naik/Turun 6,255,000
12200 Asuransi Dibayar Di muka Naik/Turun (200,000)
12210 Iklan Dibayar Di Muka Naik/Turun 350,000
12220 PPN Masukan Naik/Turun 4,700,600
13000 Perlengkapan Kantor Naik/Turun (325,000)
21100 Utang Dagang Naik/Turun (40,581,600)
21110 Utang pajak Penghasilan Karyawan Naik/Turun (4,400,000)
21120 Utang Pajak Penghasilan Badan Naik/Turun 167,606
21130 PPN Keluaran Naik/Turun (5,347,875)
Arus Kas Bersih Berasal dari Aktivitas Operasi #VALUE!

AKTIVITAS INVESTASI
-
750,000

Arus Kas Bersih Berasal dari Aktivitas Investasi 750,000

AKTIVITAS PENDANAAN
Pembayaran Utang Bank (60,000,000)
Pembayaran Deviden (6,500,000)
Arus Kas Bersih digunakan untuk Aktivitas Pendanaan (66,500,000)
Perubahan Kas dan Setara Kas #VALUE!
Kas dan Setara Kas 31 Desember 2019 35,920,000
Kas dan Setara Kas 31 Desember 2020 #VALUE!

60,313,875
Aktivitas Operasi Menggunakan #VALUE!
Metode Tidak Langsung

MENU!A1
 pt triana puja bakery MENU
Memorial Journal (CLOSING ENTRY)
December 2014 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-14 BM-13 Beban Angkut Pembelian 52102 -
Beban Bahan Pembantu 52301 -
Beban Listrik Pabrik 52302 -
Beban bunga 82200 -
Beban administrasi bank 82300 -
Beban Bahan Baku 52101 -

31-Dec-14 BM-14 Beban Bahan Baku 52101 #REF!

Beban Angkut Pembelian 52102 6,825,000.00
Potongan Pembelian 52103 -
Beban Bahan Pembantu 52301 17,263,000.00
Beban Peny. Peralatan Pabrik 52303 4,200,000.00
Beban Peny. Gedung Pabrik 52304 12,000,000.00
Beban Peny. Mesin Pabrik 52305 4,980,000.00
Beban Tenaga Kerja Tidak Langsung 52306 5,961,000.00
HP Produksi 53100 -
HP Penjualan 53200 143,530,000.00
Beban gaji karyawan adm./penjualan 61100 10,000,000.00
Beban kerugian piutang 61110 180,750.00
Beban Asuransi 61200 2,200,000.00
Beban Perlengkapan 61300 750,000.00
Beban iklan 61400 1,050,000.00
Beban Listrik & Telepon 61500 5,000,000.00
Beban Usaha Lainnya 61600 2,400,000.00
Pendapatan bunga 81100 -
Pungutan Transpot Penjualan 81200 -
Pendapatan Denda 81300 -
Selisih HP Produksi STD-Aktual 81400 -
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!

31-Dec-14 BM-15 Beban Bahan Baku 52101 #REF!

Penjualan Barang Jadi 41000 #REF!

31-Dec-14 BM-16 Laba Ditahan 33000 -

Laba Tahun Berjalan 34000 3,400,000.00
Retur penjualan 41200 -
Potongan penjualan 41300 3,400,000.00
Total #REF! #REF!
#REF!

REKAPITULASI :
52102 - 6,825,000.00
52301 - 17,263,000.00
82200 - -
82300 - -
52101 #REF! -
52102 - 6,825,000.00
52103 - -
52301 - 17,263,000.00
52303 - 4,200,000.00
52304 - 12,000,000.00
52305 - 4,980,000.00
52306 - 5,961,000.00
53100 - -
53200 - 143,530,000.00
61100 - 10,000,000.00
61110 - 180,750.00
61200 - 2,200,000.00
61300 - 750,000.00
61400 - 1,050,000.00
61500 - 5,000,000.00
61600 - 2,400,000.00
81100 - -
81200 - -
81300 - -
81400 - -
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
#REF! #REF! #REF!
41000 - #REF!
33000 - -
34000 3,400,000.00 -
41200 - -
41300 - 3,400,000.00
52302 - -
#REF! #REF!

#REF!
 pt triana puja bakery
CLOSING BALANCE
December 31, 2014
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO. MENU
11100 Kas di Bank 57,315,875 -

11200 Kas Kecil 2,998,000 -

12100 Piutang Dagang 19,037,500 -

12110 Cadangan Kerugian Piutang - 380,750

12111 Persediaan Bahan Baku #VALUE! #VALUE!

12112 Persediaan Bahan Pembantu 1,991,000 -

12113 Persediaan Barang Dalam Proses - -

12114 Persediaan Barang Jadi 6,245,000 -

12200 Asuransi Dibayar Di muka 800,000 -

12210 Iklan Dibayar Di Muka 350,000 -

12220 PPN Masukan 299,400 -

13000 Perlengkapan Kantor 1,225,000 -

14100 Peralatan pabrik 32,850,000 -

14110 Akumulasi peny. peralatan pabrik - 16,800,000

14200 Gedung pabrik 240,000,000 -

14210 Akumulasi peny. gedung pabrik - 48,000,000

14300 Mesin pabrik 41,500,000 -

14310 Akumulasi peny. mesin pabrik - 19,920,000

21100 Utang Dagang - 1,918,400

21110 Utang pajak Penghasilan Karyawan - 100,000

21120 Utang Pajak Penghasilan Badan - 167,606

21130 PPN Keluaran - 3,352,125

21200 Utang Gaji dan upah - -

22100 Utang Bank BCA - 105,000,000

31100 Modal Saham - 120,000,000

32000 Deviden 6,500,000 -

33000 Laba Ditahan - 28,930,000

34000 Laba Tahun Berjalan 3,400,000 -

41000 Penjualan Barang Jadi #REF! #REF!

41200 Retur penjualan 3,400,000 -

41300 Potongan penjualan - 187,500

#VALUE! #VALUE!

#VALUE!
 25 PCS Brownies Coklat
Bolu Coklat Dibebankan
Rainbow Cake Keju
Bahan Baku 2,020,000 1,775,000 1,075,000 4,870,000
Bahan Pembantu 268,000 1,580,000 415,000 2,263,000
Tenaga Kerja 344,000 1,045,000 250,000 1,639,000 1,639,000
BOP 1,993,000 600,000 135,000 2,728,000 2,728,000
4,625,000 5,000,000 1,875,000 11,500,000 4,367,000
185,000 200,000 75,000 460,000
Total Biaya Produksi 3,875,000 5,062,000 1,375,000 10,312,000
Harga Jual 210,000 200,000 85,000 495,000
4,625,000 5,000,000 Bebankan Sesungguhnya
1,875 4,367,000 4,367,000
Tenaga Kerja BOP
Gaji Buruh 1,639,000
Gaji Mandor 461,000 (502,000)
Listtrik Pabrik
Penyusutan Peralatan 350,000 2,100,000 -
Penyusutan Gedung 1,000,000
Mesin 415,000
1,639,000 2,226,000

Biaya Bahan Baku 53,570,000 4,870,000 58,440,000

Biaya Upah Buruh Pabrik 19,800,000 1,639,000 21,439,000

Biaya Bahan Pembantu 15,000,000 2,263,000 17,263,000
Biaya Listrik Pabrik 5,000,000 502,000 5,502,000
Biaya Peny. Peralatan Pabrik 3,850,000 350,000 4,200,000
Biaya Peny. Gedung Pabrik 11,000,000 1,000,000 12,000,000
Biaya Peny. Mesin Pabrik 4,565,000 415,000 4,980,000
Biaya Tenaga Kerja Tidak Langsung
5,500,000 461,000 5,961,000
118,285,000 11,500,000 129,785,000

Biaya Bahan Baku 53,570,000 4,870,000 58,440,000

Biaya Angkut Pembelian 6,750,000 75,000 6,825,000
Potongan Pembelian (8,735,000) (8,735,000)
-
Biaya Upah Buruh Pabrik 19,800,000 1,639,000 21,439,000
Biaya Bahan Pembantu 15,000,000 2,263,000 17,263,000
Biaya Listrik Pabrik 5,000,000 502,000 5,502,000
Biaya Peny. Peralatan Pabrik 3,850,000 350,000 4,200,000
Biaya Peny. Gedung Pabrik 11,000,000 1,000,000 12,000,000
Biaya Peny. Mesin Pabrik 4,565,000 415,000 4,980,000

Biaya Tenaga Kerja Tidak Langsung

5,500,000 461,000 5,961,000
116,300,000 11,575,000 127,875,000
FPJ12-1
Rainbow Cake 30 225,000 6,750,000
Brownies Coklat Keju 18 250,000 4,500,000
Bolu Coklat 10 100,000 1,000,000
12,250,000
PPN 1,225,000
Biaya Angkut
13,475,000

FPJ12-1
Rainbow Cake 27 225,000 6,075,000
Brownies Coklat Keju 13 250,000 3,250,000
Bolu Coklat 22 100,000 2,200,000
11,525,000
PPN 1,152,500
Biaya Angkut 200,000
12,877,500

NK12-1
Rainbow Cake 15 225,000 3,375,000
Brownies Coklat Keju 8 250,000 2,000,000
Bolu Coklat 7 100,000 700,000
Sub Total 6,075,000
Rabat 5% (303,750)
Dasar Pengenaan Pajak 5,771,250
PPN 577,125
Biaya Angkut 200,000
Total

FPJ12-3
Rainbow Cake 3 225,000 675,000
Brownies Coklat Keju 16 250,000 4,000,000
Bolu Coklat 2 100,000 200,000
Dasar Pengenaan Pajak 4,875,000
PPN 487,500
Biaya Angkut 200,000
5,562,500
a
-