NERACA SALDO
PER 1 DECEMBER 2021
DEBIT
INVOICE
DATE DESCRIPTION REFF SERBA-SERBI
NO KAS DI BANK
ACC NAME ACC NO AMOUNT
Total ###
DEBIT
ACC NO
201
Total
ASH RECEIPT JOURNAL
UD ABADI JAYA
(IN RUPIAH)
CREDIT
SERBA-SERBI
PIUTANG DAGANG
ACC NAME ACC NO AMOUNT
Rp7,300,000.00000 ###
RECAPITULATION
DEBIT CREDIT
AMOUNT ACC NO AMOUNT
### 102 Rp7,300,000.00000
301 ###
401 Rp6,960,000.00000
DEBIT
INVOICE NO
DATE NO DESCRIPTION CEK REFF UTANG DAGANG SERBA-SERBI
ACC NAME ACC NO
2016 4 BKK-01 Sewa dibayar di muka Beban Sewa
Desember 14 BKK-02 PT Ahmad Persediaan brg dgng
17 BKK-03 PT Indah ###
24 BKK-04 Membayar Iklan Beban Iklan
30 BKK-05 membayar gaji pegawai Beban gaji bag penjualan
Total ###
YMENT JOURNAL
ABADI JAYA
N RUPIAH)
DEBIT CREDIT
SERBA-SERBI UTANG PAJAK
POT. PEMBELIAN KAS DI BANK
AMOUNT PENGHASILAN
### Rp50,000,000.00000
### Rp25,000,000.00000
Rp600,000.00000 Rp29,400,000.00000
Rp750,000.00000 Rp750,000.00000
### Rp5,200,000.00000
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
103 Rp25,000,000.00000 101 ###
201 Rp30,000,000.00000 503 Rp600,000.00000
601 Rp5,200,000.00000
607 Rp750,000.00000
608 Rp50,000,000.00000
DEBIT
INVOICE
DATE DESCRIPTION REFF PERSEDIAAN BARANG
NO PPN MASUKAN
DAGANG
2016 8 F-01 PT Indah Rp30,000,000.00000
Desember
Total Rp30,000,000.00000
RECAPITULATION
DEBIT
ACC NO AMOUNT
103 ###
Total ###
PURCHASE JOURNAL
UD ABADI JAYA
(IN RUPIAH)
DEBIT CREDIT
BEBAN ANGKUT
UTANG DAGANG
PEMBELIAN
Rp30,000,000.00000
Rp30,000,000.00000
RECAPITULATION
CREDIT
ACC NO AMOUNT
201 Rp30,000,000.00000
Total Rp30,000,000.00000
SALES JOURNAL
UD ABADI JAYA
(IN RUPIAH)
DEBIT CRE
INVOICE
DATE DESCRIPTION REFF
NO PIUTANG DAGANG PENJUALAN
RECAPITULATION
DEBIT
ACC NO AMOUNT
102 Rp7,300,000.00000
Total Rp7,300,000.00000
SALES JOURNAL
UD ABADI JAYA
(IN RUPIAH)
CREDIT
FREIGHT
PPN KELUARAN
COLLECTED
RECAPITULATION
CREDIT
ACC NO AMOUNT
401 Rp7,300,000.00000
Total Rp7,300,000.00000
GENERAL JOURNAL
UD ABADI JAYA
(IN RUPIAH)
INVOICE
DATE DESCRIPTION REFF DEBIT CREDIT
NO
RECAPITULATION
DEBIT CRE
ACC NO AMOUNT ACC NO
106 Rp35,000,000.00000 301
121 Rp15,000,000.00000 103
600 Rp7,000,000.00000
RECAPITULATION
CREDIT
AMOUNT
Rp50,000,000.00000
Rp7,000,000.00000
Rp57,000,000.00000
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
Des
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021
Rp7000000.000
Rp50000000.000
INVOICE
DATE DESCRIPTION REFF DEBIT CRE
NO
2021 31
Desember 1) Kas 101 Rp600,000.00000
Beban Administrasi Bank 608 Rp250,000.00000
Pendapatan bunga 402 Rp850,00
2) Harga Pokok Penjualan 600 Rp2,680,000,000.00000
Persediaan Barang Dagang 103 Rp480,000,
Pembelian 501 Rp2,200,000
Persediaan Barang Dagang 103 Rp620,000,000.00000
Potongan Pembelian 502 Rp7,500,000.00000
Retur Pembelian 503 Rp10,800,000.00000
Harga Pokok Penjualan 600 Rp638,300,
3) Beban Perlengkapan Toko 603 Rp35,000,000.00000
Perlengkapan Toko 104 Rp35,000,0
Beban Perlengkapan Kantor 604 Rp30,000,000.00000
Perlengkapan Kantor 105 Rp30,000,0
4) Beban Penyusutan Peralatan Toko 606 Rp24,750,000.00000
Beban Penyusutan Peralatan Kantor 607 Rp20,250,000.00000
Akumulasi Penyusutan Peralatan 212 Rp45,000,0
5) Beban Gaji Bagian Penjualan 601 Rp10,200,000.00000
Beban Gaji Bagian Kantor 602 Rp8,800,000.00000
Utang Gaji 211 Rp19,000,0
6) Asuransi Dibayar Di Muka 106 Rp12,500,000.00000
Beban Asuransi 605 Rp12,500,0
Total Rp3,460,650,000.00000 Rp3,460,650
RECAPITULATION
DEBIT CRE
ACC NO AMOUNT ACC NO
101 Rp600000.000 103
102 Rp620000000.000 104
106 Rp12500000.000 105
502 Rp7500000.000 121
503 Rp10800000.000 211
600 Rp2680000000.000 402
601 Rp10200000.000 501
602 Rp8800000.000 600
603 Rp35000000.000 605
604 Rp30000000.000
606 Rp24750000.000
607 Rp20250000.000
608 Rp250000.000
Total Rp3460650000.000 Total
AL PENYESUAIAN
D ABADI JAYA
IN RUPIAH)
CREDIT
Rp850,000.00000
Rp480,000,000.00000
Rp2,200,000,000.00000
Rp638,300,000.00000
Rp35,000,000.00000
Rp30,000,000.00000
Rp45,000,000.00000
Rp19,000,000.00000
Rp12,500,000.00000
Rp3,460,650,000.00000
RECAPITULATION
CREDIT
AMOUNT
Rp480000000.000
Rp35000000.000
Rp30000000.000
Rp45000000.000
Rp19000000.000
Rp850000.000
Rp2200000000.000
Rp638300000.000
Rp12500000.000
Rp3460650000.000
ACCOUNT NERACA SALDO
NUMBER DESCRIPTION
DEBIT CREDIT
101 Kas Rp321000000.000
102 Piutang Dagang Rp295000000.000
103 Persediaan Barang Dagang Rp480000000.000
104 Perlengkapan Toko Rp75000000.000
105 Perlengkapan Kantor Rp40000000.000
106 Asuransi dibayar dimuka Rp9000000.000
121 Peralatan Rp300000000.000
122 Akm Penyusutan Peralatan Rp45000000.000
123 Tanah dan Gedung Rp1250000000.000
124 Akm Penyusutan Gedung Rp90000000.000
201 Utang Dagang Rp396500000.000
202 Iklan Terutang
203 Pajak Pendapatan Terutang
301 Modal Ikhsan Rp1605000000.000
302 Prive Ikhsan Rp12300000.000
401 Penjualan Rp2968000000.000
402 Pendapatan Bunga
403 Retur dan Potongan Penjualan Rp26500000.000
501 Pembelian Rp2200000000.000
502 Retur Pembelian Rp10800000.000
503 Potongan Pembelian Rp7500000.000
600 Harga Pokok Penjualan
611 Beban Iklan Rp11000000.000
612 Beban Gaji Bag Penjualan Rp37500000.000
613 Beban Gaji Bag Kantor Rp27800000.000
614 Beban Perlengkapan Toko
615 Beban Perlengkapan Kantor
616 Beban Asuransi Rp30000000.000
617 Beban Penyusutan Peralatan
618 Beban Umum Serba-Serbi Rp4000000.000
619 Beban Penyusutan Peralatan Toko
620 Beban Penyusutan Peralatan Kantor
621 Beban Penyusutan Gedung Toko
622 Beban Penyusutan Gedung Kantor
623 Beban Administrasi Bank Rp2500000.000
624 Pajak Pendapatan Rp1200000.000
Total Rp5122800000.000 Rp5122800000.000
211 Utang Gaji
Rp600000 Rp321600000
Rp295000000
Rp620000000 Rp480000000 Rp620000000
Rp35000000 Rp40000000
Rp30000000 Rp10000000
Rp12500000 Rp21500000
Rp300000000
Rp45000000 Rp90000000
Rp1250000000
Rp90000000
Rp396500000
Rp1605000000
Rp12300000
Rp2968000000
Rp850000 Rp850000
Rp26500000
Rp2200000000
Rp10800000
Rp7500000
Rp2680000000 Rp638300000 Rp2041700000
Rp11000000
Rp10200000 Rp47700000
Rp8800000 Rp36600000
Rp35000000.000 Rp35000000
Rp30000000 Rp30000000
Rp12500000 Rp17500000
Rp4000000
Rp24750000 Rp24750000
Rp20250000 Rp20250000
Rp250000 Rp2750000
Rp1200000
Rp19000000 Rp19000000
Rp3460650000 Rp3460650000 Rp5169350000 Rp5169350000
LAP L/R NERACA
Rp321600000
Rp295000000
Rp620000000
Rp40000000
Rp10000000
Rp21500000
Rp300000000
Rp90000000
Rp1250000000
Rp90000000
Rp396500000
Rp1605000000
Rp12300000
Rp2968000000
Rp850000
Rp26500000
Rp2041700000
Rp11000000
Rp47700000
Rp36600000
Rp35000000
Rp30000000
Rp17500000
Rp4000000
Rp24750000
Rp20250000
Rp2750000
Rp1200000
Rp19000000.000
Rp2298950000 Rp2968850000 Rp2870400000 Rp2200500000
Rp669,900,000.00 Rp669,900,000.00
Rp2,968,850,000.00 Rp2,968,850,000.00 Rp2,870,400,000.00 Rp2,870,400,000.00
UD ABADI JAYA
LAPORAN LABA RUGI
For the Year Ended December, 31 2021
Penjualan
Retur dan Potongan Penjualan
Penjualan Bersih
Harga Pokok Penjualan :
Pembelian Bersih
Persediaan barang yang tersedia dijual
Persediaan barang dagang 31 Desember 2021
Harga Pokok Penjualan
Laba Kotor
Beban Usaha :
Beban Penjualan :
Beban Gaji Bag. Penjualan
Beban Perlengkapan Toko
Penyusutan Peralatan Toko
Beban Iklan
Total Beban Penjualan
Beban Administrasi dan Umum :
Beban Gaji Bag. Kantor
Beban Perlengkapan Kantor
Penyusutan Peralatan Kantor
Beban Asuransi
Beban Administrasi Bank
Beban Umum Serba-Serbi
Total Beban Administrasi dan Umum
Total Beban Usaha
Laba Usaha
Pendapatan Lainnya :
Pendapatan Bunga
Laba Bersih Sebelum Pajak
Pajak Pendapatan
Lab Bersih Setelah Pajak
ABADI JAYA
RAN LABA RUGI
nded December, 31 2021
###
Rp26500000.000 (-)
###
Rp480000000.000
###
(+)
Rp18300000.000 (-)
### (+)
###
Rp620000000.000
### (-)
Rp899800000.000
Rp47700000.000
Rp35000000.000
Rp24750000.000
Rp11000000.000 (+)
Rp118450000.000
Rp36600000.000
Rp30000000.000
Rp20250000.000
Rp17500000.000
Rp2750000.000
Rp4000000.000 (+)
Rp111100000.000
Rp229550000.000 (-)
Rp670250000.000
Rp850000.000 (+)
Rp671100000.000
Rp1200000.000 (-)
Rp669900000.000
UD ABADI JAYA
LAPORAN PERUBAHAN EKUITAS
For the Year Ended December, 31 2021
AKTIVA PASIVA
Aktiva Lancar Utang Jangka Pendek
Aktiva Tetap
Peralatan Rp300000000.000
Akumulasi Peny.Peralatan -Rp90000000.000
Tanah dan Gedung Rp1250000000
Akumulasi Peny. Gedung -Rp90000000.000
Jumlah Aset Tetap Rp1370000000.000