UD ADADI JAYA

NERACA SALDO
PER 1 DECEMBER 2021

ACCOUNT NERACA SALDO

NUMBER
DESCRIPTION
DEBIT CREDIT
101 Kas Rp 321,000,000
102 Piutang Dagang Rp 295,000,000
103 Persediaan Barang Dagangan Rp 480,000,000
104 Perlengkapan Toko Rp 75,000,000
105 Perlengkapan Kantor Rp 40,000,000
106 Asuransi dibayar dimuka Rp 9,000,000
121 Peralatan Rp 300,000,000
122 Akm Penyusutan Peralatan Rp 45,000,000
123 Tanah dan Gedung Rp 1,250,000,000
124 Akm Penyusutan Gedung Rp 90,000,000
201 Utang Dagang Rp 396,500,000
202 Iklan Terutang
203 Pajak Pendapatan Terutang
301 Modal Ikhsan Rp 1,605,000,000
302 Prive Ikhsan Rp 12,300,000
401 Penjualan Rp 2,968,000,000
402 Pendapatan Bunga
403 Retur dan Potongan Penjualan Rp 26,500,000
501 Pembelian Rp 2,200,000,000
502 Retur Pembelian Rp 10,800,000
503 Potongan Pembelian Rp 7,500,000
600 Harga Pokok Penjualan
611 Beban Iklan Rp 11,000,000
612 Beban Gaji Bag Penjualan Rp 37,500,000
613 Beban Gaji Bag Kantor Rp 27,800,000
614 Beban Perlengkapan Toko
615 Beban Perlengkapan Kantor
616 Beban Asuransi Rp 30,000,000
617 Beban Penyusutan Peralatan
618 Beban Umum Serba-Serbi Rp 4,000,000
619 Beban Penyusutan Peralatan Toko
620 Beban Penyusutan Peralatan Kantor
 621 Beban Penyusutan Gedung Toko
622 Beban Penyusutan Gedung Kantor
623 Beban Administrasi Bank Rp 2,500,000
624 Pajak Pendapatan Rp 1,200,000
TOTAL Rp 5,122,800,000 Rp 5,122,800,000
Pada 2 Desember 2021, Ikhsan mendirikan usaha dengan nama UD Abadi Jaya. Transaksi
yang terjadi selama bulan Desember adalah sebagai berikut.
2 Desember : Ikhsan, menginvestasikan uang tunai Rp260.000.000,00; perlengkapan toko
Rp35.000.000,00; dan perlengkapan kantor RP15.000.000,00 (K-01)
4 Desember : Dibayar sewa gedung untuk satu tahun Rp50.000.000,00 (BKK-01)
8 Desember : Dibeli barang dagangan dari PT Indah Rp30.000.000,00 dengan syarat 2/10, n/30 (F-01)
10 Desember : Dijual barang dagangan dengan tunai sebesar Rp6.960.000; Harga pokok
Penjualan Rp2.800.000 (K-02)
14 Desember : Dibeli barang dagangan dari PT Ahmad Rp25.000.000,00 tunai (BKK-02)
17 Desember : Dibayar utang kepada PT Indah atas pembelian tanggal 8 Desember 2016 (BKK-03)
21 Desember : Dijual barang dagangan kepada Toko Lancar sebesar Rp7.300.000,00 - dengan
Harga pokok Penjualan Rp4.200.000 syaratpembayaran 2/5, n/14 (F-07)
24 Desember : Dibayar beban iklan untuk bulan Desember Rp750.000,00 (BKK-04)
28 Desember : Diterima tagihan dari Toko Lancar atas penjualan 21 Desember lalu (K-03)
30 Desember : Dibayar gaji bagian penjualan sebesar Rp5.200,00 (BKK-05)
, n/30 (F-01)
 CASH RECEIPT JOURNAL
UD ABADI JAYA
(IN RUPIAH)

DEBIT CREDIT
INVOICE SERBA-SERBI SER
DATE DESCRIPTION REFF
NO KAS DI BANK PIUTANG DAGANG
ACC NAME ACC NO AMOUNT ACC NAME

2016 2 K-01 Modal Ikhsan Rp 260,000,000.00 Modal Ikhsan

Desember 10 K-02 penjualan tunai Rp 6,960,000.00 Penjualan
28 K-03 Toko Lancar Rp 7,300,000.00 Rp 7,300,000.00

Total Rp 274,260,000.00 Rp 7,300,000.00

{101} {102}

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
101 Rp 274,260,000.00 102
301
401
Total Rp 274,260,000.00 Total
ASH RECEIPT JOURNAL
UD ABADI JAYA
(IN RUPIAH)

CREDIT
SERBA-SERBI
ACC NO AMOUNT

260,000,000.00
Rp 6,960,000.00

Rp 266,960,000.00

RECAPITULATION
CREDIT
AMOUNT
Rp 7,300,000.00
Rp 260,000,000.00
Rp 6,960,000.00
Rp 274,260,000.00
 CASH PAYMENT JOURNAL
UD ABADI JAYA
(IN RUPIAH)

DEBIT
INVOICE NO SERBA-SERBI
DATE DESCRIPTION REFF
NO CEK UTANG DAGANG POT. PEMBELIAN
ACC NAME ACC NO AMOUNT
2016 4 BKK-01 Sewa dibayar di muka Beban Sewa 608 Rp 50,000,000.00
Desember 14 BKK-02 PT Ahmad Persediaan brg dgng 103 Rp 25,000,000.00
17 BKK-03 PT Indah Rp 30,000,000.00 Rp 600,000.00
24 BKK-04 Membayar Iklan Beban Iklan 607 Rp 750,000.00
30 BKK-05 membayar gaji pegawai Beban gaji bag penjualan 601 Rp 5,200,000.00

Total Rp 30,000,000.00 Rp 80,950,000.00 Rp 600,000.00

{103} {503}

RECAPITULATI
DEBIT
ACC NO AMOUNT
103 Rp 25,000,000.00
201 Rp 30,000,000.00
601 Rp 5,200,000.00
607 Rp 750,000.00
608 Rp 50,000,000.00

Total Rp 110,950,000.00
YMENT JOURNAL
ABADI JAYA
N RUPIAH)

CREDIT
UTANG PAJAK
KAS DI BANK
PENGHASILAN
Rp 50,000,000.00
Rp 25,000,000.00
Rp 29,400,000.00
Rp 750,000.00
Rp 5,200,000.00

Rp 110,350,000.00
{101}

RECAPITULATION
CREDIT
ACC NO AMOUNT
101 Rp 110,350,000.00
503 Rp 600,000.00

Total Rp 110,950,000.00
 PURCHASE JOURNAL
UD ABADI JAYA
(IN RUPIAH)

DEBIT CREDIT
INVOICE
DATE NO DESCRIPTION REFF PERSEDIAAN BARANG BEBAN ANGKUT
PPN MASUKAN PEMBELIAN UTANG DAGANG
DAGANG
2016 8 F-01 PT Indah Rp 30,000,000.00 Rp 30,000,000.00
Desember

Total Rp 30,000,000.00 Rp 30,000,000.00

{103} {201}

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
103 Rp 30,000,000.00 201 Rp 30,000,000.00

Total Rp 30,000,000.00 Total Rp 30,000,000.00

 SALES JOURNAL
UD ABADI JAYA
(IN RUPIAH)

DEBIT CREDIT
INVOICE
DATE DESCRIPTION REFF
NO PIUTANG DAGANG PENJUALAN FREIGHT COLLECTED PPN KELUARAN

2016 21 F-07 Toko Lancar Rp 7,300,000.00 Rp 7,300,000.00

Desember

Total Rp 7,300,000.00 Rp 7,300,000.00

{102} {401}

RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
102 Rp 7,300,000.00 401 Rp 7,300,000.00

Total Rp 7,300,000.00 Total Rp 7,300,000.00

 GENERAL JOURNAL
UD ABADI JAYA
(IN RUPIAH)

INVOICE
DATE DESCRIPTION REFF DEBIT CREDIT
NO

2016 2 BKK-01 Perlengkapan Toko 106 Rp 35,000,000.00

Desember Perlengkapan Kantor 121 Rp 15,000,000.00
Modal Ikhsan 301 Rp 50,000,000.00
10 K-02 Harga Pokok Penjualan 600 Rp 2,800,000.00
Persediaan Barang Dagang 103 Rp 2,800,000.00
21 F-07 Harga Pokok Penjualan 600 Rp 4,200,000.00
Persediaan Barang Dagang 103 Rp 4,200,000.00

Total Rp 57,000,000.00 Rp 57,000,000.00

RECAPITULATION
DEBIT
ACC NO AMOUNT
106 Rp 35,000,000.00
121 Rp 15,000,000.00
600 Rp 7,000,000.00

Total Rp 57,000,000.00
NERAL JOURNAL
D ABADI JAYA
(IN RUPIAH)

RECAPITULATION
CREDIT
ACC NO AMOUNT
301 Rp 50,000,000.00
103 Rp 7,000,000.00

Total Rp 57,000,000.00
 UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021

ACC NAME K
: as ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 321,000,000
Des 31 Jurnal Penerimaan Kas JKM-01 Rp 274,260,000 Rp 595,260,000
31 Jurnal Pengeluaran Kas JKK-01 Rp 110,350,000 Rp 484,910,000

ACC NAME P
: iutang Dagang ACC N0.
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 295,000,000
Des 31 Jurnal Penjualan JP-01 Rp 7,300,000 Rp 302,300,000
31 Jurnal Penerimaan Kas JKM-01 Rp 7,300,000 Rp 295,000,000

ACC NAME P
: ersediaan Barang Dagangan ACC N0.
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 480,000,000
Des 31 Jurnal Pembelian JB-01 Rp 30,000,000 Rp 510,000,000
31 Jurnal Pengeluaran Kas JKK-01 Rp 25,000,000 Rp 535,000,000
31 Jurnal Umum JU-01 Rp 7,000,000 Rp 528,000,000

ACC NAME P
: erlengkapan Toko ACC N0.
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 75,000,000
Des 31 Jurnal Umum JU-01 Rp 35,000,000 Rp 110,000,000

ACC NAME :Perlengkapan Kantor ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 40,000,000
Des 31 Jurnal Umum JU-01 Rp 15,000,000 Rp 55,000,000

ACC NAME :Asuransi dibayar dimuka ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 9,000,000
 Des

ACC NAME :Peralatan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 300,000,000
Des

UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021

ACC NAME :Akm Penyusutan Peralatan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des

ACC NAME :Tanah dan Gedung ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 1,250,000,000
Des

ACC NAME :Akm Penyusutan Gedung ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des

ACC NAME :Utang Dagang ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des 31 Jurnal Pembelian JB-01 Rp 30,000,000
31 Jurnal Pengeluaran Kas JKK-0 Rp 30,000,000

ACC NAME :Modal Ikhsan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
 DEBIT
2020 1 Saldo Awal -
Des 31 Jurnal Penerimaan Kas JKM-01 Rp 260,000,000
31 Jurnal Umum JU-01 Rp 50,000,000

ACC NAME :Prive Ikhsan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 12,300,000
Des

UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021

ACC NAME :Penjualan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des 31 Jurnal Penjualan JP-01 Rp 7,300,000
31 Jurnal Penerimaan Kas JKM-01 Rp 6,960,000

ACC NAME :Retur dan Potongan Penjualan ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 26,500,000
Des

ACC NAME :Pembelian ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 2,200,000,000
Des
ACC NAME :Retur Pembelian ACC N0.
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des

ACC NAME :Potongan Pembelian ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -
Des 31 Jurnal Pengeluaran Kas JKK-01 Rp 600,000

ACC NAME :Harga Pokok Penjualan ACC N0.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal -
Des 31 Jurnal Umum JU-01 Rp 7,000,000

ACC NAME :Beban Gaji Bag Penjualan ACC N0.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 37,500,000
Des 31 Jurnal Pengeluaran Kas JKK-01 Rp 5,200,000 Rp 42,700,000

UD ABADI JAYA
GENERAL LEDGER
PER DECEMBER, 31, 2021

ACC NAME :Beban Gaji Bag Kantor ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 27,800,000
Des

ACC NAME :Beban Iklan ACC N0.

 DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 11,000,000
Des 31 Jurnal pengeluaran Kas JKK-01 Rp 750,000 Rp 11,750,000

ACC NAME :Beban Sewa ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal -

Des 31 Jurnal Pengeluaran Kas JKK-01 Rp 50,000,000 Rp 50,000,000

ACC NAME :Beban Asuransi ACC N0.

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT
2020 1 Saldo Awal - Rp 30,000,000
Des

ACC NAME :Beban Serba-serbi ACC N0.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 4,000,000
Des

ACC NAME :Beban Administrasi Bank ACC N0.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 2,500,000
Des

ACC NAME :Pajak Pendapatan ACC N0.

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 1 Saldo Awal - Rp 1,200,000
Des
 101
BALANCE
CREDIT

102

CREDIT

103

CREDIT

104

CREDIT

105

CREDIT

106

CREDIT
121

CREDIT

122

CREDIT
Rp 45,000,000

123

CREDIT

124

CREDIT
Rp 90,000,000

201

CREDIT
Rp 396,500,000
Rp 30,000,000
Rp 396,500,000

301
 CREDIT
Rp 1,605,000,000
Rp 260,000,000
Rp 1,915,000,000

302

CREDIT

401

CREDIT
Rp 2,968,000,000
Rp 2,975,300,000
Rp 2,982,260,000

402

CREDIT

501

CREDIT
 502

CREDIT
Rp 10,800,000

503

CREDIT
Rp 7,500,000
Rp 8,100,000

600
BALANCE
CREDIT

601
BALANCE
CREDIT

602

CREDIT

603
 CREDIT

604

CREDIT

605

CREDIT

606
BALANCE
CREDIT

607
BALANCE
CREDIT

608
BALANCE
CREDIT
 UD ABADI JAYA
NERACA SALDO
PER 31 DECEMBER 2021

ACCOUNT NERACA SALDO

NUMBER
DESCRIPTION
DEBIT CREDIT
101 Kas Rp 484,910,000
102 Piutang Dagang Rp 295,000,000
103 Persediaan Barang Dagangan Rp 528,000,000
104 Perlengkapan Toko Rp 110,000,000
105 Perlengkapan Kantor Rp 55,000,000
106 Asuransi dibayar dimuka Rp 9,000,000
121 Peralatan Rp 300,000,000
122 Akm Penyusutan Peralatan Rp 45,000,000
123 Tanah dan Gedung Rp 1,250,000,000
124 Akm Penyusutan Gedung Rp 90,000,000
201 Utang Dagang Rp 396,500,000
301 Modal Ikhsan Rp 1,915,000,000
302 Prive Ikhsan Rp 12,300,000
401 Penjualan Rp 2,982,260,000
402 Retur dan Potongan Penjualan Rp 26,500,000
501 Pembelian Rp 2,200,000,000
502 Retur Pembelian Rp 10,800,000
503 Potongan Pembelian Rp 8,100,000
600 Harga Pokok Penjualan Rp 7,000,000
601 Beban Gaji Bag Penjualan Rp 42,700,000
602 Beban Gaji Bag Kantor Rp 27,800,000
603 Beban Iklan Rp 11,750,000
604 Beban Sewa Rp 50,000,000
605 Beban Asuransi Rp 30,000,000
606 Beban Umum Serba-Serbi Rp 4,000,000
607 Beban Administrasi Bank Rp 2,500,000
608 Pajak Pendapatan Rp 1,200,000
TOTAL Rp 5,447,660,000 Rp 5,447,660,000
Data Penyesuaian 31 Desember 2021 adalah sebagai berikit
1) Bank memberikan jasa giro Rp850.000,00, Beban administrasi bank Rp250.000,00
2) Persediaan barang dagang hasil perhitungan fisik, per 31 Desember 2021
sebesar Rp620.000.000,000
3) Perlengkapan toko yang terpakai selama periode akuntansi sebesar Rp35.000.000,00
dan perlengkapan kantor terpakai Rp30.000.000,00
4) Peralatan disusutkan 15% per tahun. Penyusutan dibebankan ke bagian toko
55% dan bagian kantor 45%
5) Gaji pegawai yang masih harus dibayar per 31 Desember 2016 , gaji bagian penjualan
Rp10.200.000,00 dan gaji bagian kantor Rp8.800.000,00
6) Beban Asuransi untuk masa pertanggungan satu tahun, sejak tanggal 1 juni 2021
 JURNAL PENYESUAIAN
UD ABADI JAYA
(IN RUPIAH)

INVOICE
DATE DESCRIPTION REFF DEBIT
NO
2021 31
Desember 1) Kas 101 Rp 600,000.00
Beban Administrasi Bank 608 Rp 250,000.00
Pendapatan bunga 402
2) Harga Pokok Penjualan 600 Rp 2,728,000,000.00
Persediaan Barang Dagang 103
Pembelian 501
Persediaan Barang Dagang 103 Rp 620,000,000.00
Potongan Pembelian 502 Rp 8,100,000.00
Retur Pembelian 503 Rp 10,800,000.00
Harga Pokok Penjualan 600
3) Beban Perlengkapan Toko 603 Rp 35,000,000.00
Perlengkapan Toko 104
Beban Perlengkapan Kantor 604 Rp 30,000,000.00
Perlengkapan Kantor 105
4) Beban Penyusutan Peralatan Toko 606 Rp 24,750,000.00
Beban Penyusutan Peralatan Kantor 607 Rp 20,250,000.00
Akumulasi Penyusutan Peralatan 212
5) Beban Gaji Bagian Penjualan 601 Rp 10,200,000.00
Beban Gaji Bagian Kantor 602 Rp 8,800,000.00
Utang Gaji 202
6) Asuransi Dibayar Di Muka 106 Rp 12,500,000.00
Beban Asuransi 605
Total Rp 3,509,250,000.00

RECAPITULATIO
DEBIT
ACC NO AMOUNT
101 Rp 600,000
103 Rp 620,000,000
106 Rp 12,500,000
502 Rp 8,100,000
503 Rp 10,800,000
600 Rp 2,680,000,000
601 Rp 10,200,000
602 Rp 8,800,000
 603 Rp 35,000,000
604 Rp 30,000,000
606 Rp 24,750,000
607 Rp 20,250,000
608 Rp 250,000
Total Rp 3,509,250,000
NAL PENYESUAIAN
UD ABADI JAYA
(IN RUPIAH)

CREDIT

Rp 850,000.00

Rp 528,000,000.00
Rp 2,200,000,000.00

Rp 638,900,000.00

Rp 35,000,000.00

Rp 30,000,000.00

Rp 45,000,000.00

Rp 19,000,000.00

Rp 12,500,000.00
Rp 3,509,250,000.00

RECAPITULATION
CREDIT
ACC NO AMOUNT
103 Rp 528,000,000
104 Rp 35,000,000
105 Rp 30,000,000
121 Rp 45,000,000
202 Rp 19,000,000
402 Rp 850,000
501 Rp 2,200,000,000
600 Rp 638,900,000
605 Rp 12,500,000

Total Rp 3,509,250,000
ACCOUNT NERACA SALDO
DESCRIPTION
NUMBER DEBIT
101 Kas Rp 484,910,000
102 Piutang Dagang Rp 295,000,000
103 Persediaan Barang Dagangan Rp 528,000,000
104 Perlengkapan Toko Rp 110,000,000
105 Perlengkapan Kantor Rp 55,000,000
106 Asuransi dibayar dimuka Rp 9,000,000
121 Peralatan Rp 300,000,000
122 Akm Penyusutan Peralatan
123 Tanah dan Gedung Rp 1,250,000,000
124 Akm Penyusutan Gedung
201 Utang Dagang
301 Modal Ikhsan
302 Prive Ikhsan Rp 12,300,000
401 Penjualan
40 Retur dan Potongan Penjualan Rp 26,500,000
501 Pembelian Rp 2,200,000,000
502 Retur Pembelian
503 Potongan Pembelian
600 Harga Pokok Penjualan Rp 7,000,000
601 Beban Gaji Bag Penjualan Rp 42,700,000
602 Beban Gaji Bag Kantor Rp 27,800,000
603 Beban Iklan Rp 11,750,000
604 Beban Sewa Rp 50,000,000
605 Beban Asuransi Rp 30,000,000
606 Beban Umum Serba-Serbi Rp 4,000,000
607 Beban Administrasi Bank Rp 2,500,000
608 Pajak Pendapatan Rp 1,200,000
TOTAL Rp 5,447,660,000
403 Pendapatan bunga
609 Beban perlengkapan toko
610 Beban Perlengkapan kantor
 611 Beban penyusutan peralatan toko
612 Beban penyusutan peralatan kantor
202 Utang gaji
Total
Net Profit After Tax
 PD MULIA JAYA
NERACA LAJUR
PER 31 DECEMBER 2021

NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKA

CREDIT DEBIT CREDIT DEBIT
Rp 600,000 Rp 485,510,000
Rp 295,000,000
Rp 620,000,000 Rp 528,000,000 Rp 620,000,000
Rp 35,000,000 Rp 75,000,000
Rp 30,000,000 Rp 25,000,000
Rp 12,500,000 Rp 21,500,000
Rp 300,000,000
Rp 45,000,000 Rp 45,000,000
Rp 1,250,000,000
Rp 90,000,000
Rp 396,500,000
Rp 1,915,000,000
Rp 12,300,000
Rp 2,982,260,000
Rp 26,500,000
Rp 2,200,000,000 Rp -
Rp 10,800,000 Rp 10,800,000
Rp 8,100,000 Rp 8,100,000
Rp 2,728,000,000 Rp 638,900,000 Rp 2,096,100,000
Rp 10,200,000 Rp 52,900,000
Rp 8,800,000 Rp 36,600,000
Rp 11,750,000
Rp 50,000,000
Rp 12,500,000 Rp 17,500,000
Rp 4,000,000
Rp 250,000 Rp 2,750,000
Rp 1,200,000
Rp 5,447,660,000
Rp 850,000
Rp 35,000,000 Rp 35,000,000
Rp 30,000,000 Rp 30,000,000
Rp 24,750,000 Rp 24,750,000
Rp 20,250,000 Rp 20,250,000
Rp 19,000,000
Rp 3,509,250,000 Rp 3,509,250,000 Rp 5,493,610,000
A SALDO DISESUAIKAN LAP L/R NERACA
CREDIT DEBIT CREDIT DEBIT
Rp 485,510,000
Rp 295,000,000
Rp 620,000,000
Rp 75,000,000
Rp 25,000,000
Rp 21,500,000
Rp 300,000,000
Rp 90,000,000
Rp 1,250,000,000
Rp 90,000,000
Rp 396,500,000
Rp 1,915,000,000
Rp 12,300,000
Rp 2,982,260,000 Rp 2,982,260,000
Rp 26,500,000
Rp -
Rp - Rp -
Rp - Rp -
Rp 2,096,100,000
Rp 52,900,000
Rp 36,600,000
Rp 11,750,000
Rp 50,000,000
Rp 17,500,000
Rp 4,000,000
Rp 2,750,000
Rp 1,200,000

Rp 850,000 Rp 850,000
Rp 35,000,000
Rp 30,000,000
 Rp 24,750,000
Rp 20,250,000
Rp 19,000,000
Rp 5,493,610,000 Rp 2,409,300,000 Rp 2,983,110,000 Rp 3,084,310,000
Rp 573,810,000.00
Rp 2,983,110,000.00 Rp 2,983,110,000.00 Rp 3,084,310,000.00
NERACA
CREDIT

Rp 90,000,000

Rp 90,000,000
Rp 396,500,000
Rp 1,915,000,000
Rp 19,000,000
Rp 2,510,500,000
Rp 573,810,000.00
Rp 3,084,310,000.00
 UD ABADI JAYA
LAPORAN LABA RUGI
For the Year Ended December, 31 2021

Penjualan
Retur dan Potongan Penjualan
Penjualan Bersih
Harga Pokok Penjualan :

persediaan barang dagang 1 Desember 2021

Pembelian
Retur Pembelian Rp 10,800,000
Potongan Pembelian Rp 8,100,000
Pembelian Bersih
Persediaan barang yang tersedia dijual
Persediaan barang dagang 31 Desember 2021
Harga Pokok Penjualan
Laba Kotor
Beban Usaha :
Beban Penjualan :
Harga Pokok Penjualan (Awal)
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 sewa
Beban Asuransi
Beban Administrasi Bank
Beban Umum Serba-Serbi
Total Beban Administrasi dan Umum
Total Beban Usaha
Laba Usaha
 UD ABADI JAYA
LAPORAN LABA RUGI
e Year Ended December, 31 2021

Rp 528,000,000
Rp 2,200,000,000

Rp 18,900,000
Rp 2,181,100,000
Rp 2,709,100,000
Rp 620,000,000

Rp 7,000,000
Rp 52,900,000
Rp 35,000,000
Rp 24,750,000
Rp 11,750,000 (+)
Rp 131,400,000

Rp 36,600,000
Rp 30,000,000
Rp 20,250,000
Rp 50,000,000
Rp 17,500,000
Rp 2,750,000
Rp 4,000,000 (+)
Rp 161,100,000
 UD ABADI JAYA
LAPORAN PERUBAHAN EKUITAS
For the Year Ended December, 31 2021

Modal Awal, 1 Desember 2021

Laba Bersih Rp 573,810,000.00
Prive Rp 12,300,000.00 (-)
Kenaikan Modal
Modal Akhir, 31 Desember 2021
21

Rp 1,915,000,000.00

Rp 561,510,000.00 (+)
Rp 2,476,510,000.00
 UD ABADI JAYA
LAPORAN POSISI KEUANGAN
NERACA PER 31 DESEMBER 2021

AKTIVA PASIVA
Aktiva Lancar Utang Jangka Pendek

Kas Rp 485,510,000 Utang Dagang Rp 396,500,000

Piutang Dagang Rp 295,000,000 Utang Gaji Rp 19,000,000
Persediaan Barang Dagang Rp 620,000,000 Total Kewajiban Rp 415,500,000
Asuransi Dibayar Di Muka Rp 75,000,000
Perlengkapan Toko Rp 25,000,000
perlengkapan Kantor Rp 21,500,000 Ekuitas
Total Aktiva Lancar Rp 1,522,010,000 Modal Ikhsan Rp 2,476,510,000

Aktiva Tetap
Peralatan Rp 300,000,000
Akumulasi Peny.Peralatan -Rp 90,000,000
Tanah dan Gedung Rp 1,250,000,000
Akumulasi Peny. Gedung -Rp 90,000,000
Jumlah Aset Tetap Rp 1,370,000,000

Total Aktiva Rp 2,892,010,000 Total Kewajiban dan Rp 2,892,010,000

Ekuitas
(+)
ACCOUNT NERACA SALDO
NUMBER DESCRIPTION
DEBIT CREDIT
101 Kas Rp 321,000,000
102 Piutang Dagang Rp 295,000,000
103 Persediaan Barang Dagang Rp 480,000,000
104 Perlengkapan Toko Rp 75,000,000
105 Perlengkapan Kantor Rp 40,000,000
106 Asuransi dibayar dimuka Rp 9,000,000
121 Peralatan Rp 300,000,000
122 Akm Penyusutan Peralatan Rp 45,000,000
123 Tanah dan Gedung Rp 1,250,000,000
124 Akm Penyusutan Gedung Rp 90,000,000
201 Utang Dagang Rp 396,500,000
202 Iklan Terutang
203 Pajak Pendapatan Terutang
301 Modal Ikhsan Rp 1,605,000,000
302 Prive Ikhsan Rp 12,300,000
401 Penjualan Rp 2,968,000,000
402 Pendapatan Bunga
403 Retur dan Potongan Penjualan Rp 26,500,000
501 Pembelian Rp 2,200,000,000
502 Retur Pembelian Rp 10,800,000
503 Potongan Pembelian Rp 7,500,000
600 Harga Pokok Penjualan
611 Beban Iklan Rp 11,000,000
612 Beban Gaji Bag Penjualan Rp 37,500,000
613 Beban Gaji Bag Kantor Rp 27,800,000
614 Beban Perlengkapan Toko
615 Beban Perlengkapan Kantor
616 Beban Asuransi Rp 30,000,000
617 Beban Penyusutan Peralatan
618 Beban Umum Serba-Serbi Rp 4,000,000
619 Beban Penyusutan Peralatan Toko
620 Beban Penyusutan Peralatan Kantor
621 Beban Penyusutan Gedung Toko
622 Beban Penyusutan Gedung Kantor
 623 Beban Administrasi Bank Rp 2,500,000
624 Pajak Pendapatan Rp 1,200,000
Total Rp 5,122,800,000 Rp 5,122,800,000
211 Utang Gaji
Total
Net Profit After Tax
 PD MULIA JAYA
NERACA LAJUR
PER 31 DECEMBER 2021

JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN

DEBIT CREDIT DEBIT CREDIT

Rp 600,000 Rp 321,600,000
Rp 295,000,000
Rp 620,000,000 Rp 480,000,000 Rp 620,000,000
Rp 35,000,000 Rp 40,000,000
Rp 30,000,000 Rp 10,000,000
Rp 12,500,000 Rp 21,500,000
Rp 300,000,000
Rp 45,000,000 Rp 90,000,000
Rp 1,250,000,000
Rp 90,000,000
Rp 396,500,000

Rp 1,605,000,000
Rp 12,300,000
Rp 2,968,000,000
Rp 850,000 Rp 850,000
Rp 26,500,000
Rp 2,200,000,000 Rp -
Rp 10,800,000 Rp -
Rp 7,500,000 Rp -
Rp 2,680,000,000 Rp 638,300,000 Rp 2,041,700,000
Rp 11,000,000
Rp 10,200,000 Rp 47,700,000
Rp 8,800,000 Rp 36,600,000
Rp 35,000,000 Rp 35,000,000
Rp 30,000,000 Rp 30,000,000
Rp 12,500,000 Rp 17,500,000

Rp 4,000,000
Rp 24,750,000 Rp 24,750,000
Rp 20,250,000 Rp 20,250,000
Rp 250,000 Rp 2,750,000
Rp 1,200,000

Rp 19,000,000 Rp 19,000,000
Rp 3,460,650,000 Rp 3,460,650,000 Rp 5,169,350,000 Rp 5,169,350,000
 LAP L/R NERACA

DEBIT CREDIT DEBIT

Rp 321,600,000
Rp 295,000,000
Rp 620,000,000
Rp 40,000,000
Rp 10,000,000
Rp 21,500,000
Rp 300,000,000

Rp 1,250,000,000

Rp 12,300,000
Rp 2,968,000,000
Rp 850,000
Rp 26,500,000

Rp 2,041,700,000

Rp 11,000,000
Rp 47,700,000
Rp 36,600,000
Rp 35,000,000
Rp 30,000,000
Rp 17,500,000

Rp 4,000,000
Rp 24,750,000
Rp 20,250,000
Rp 2,750,000
Rp 1,200,000

Rp 2,298,950,000 Rp 2,968,850,000 Rp 2,870,400,000

Rp 669,900,000.00
Rp 2,968,850,000.00 Rp 2,968,850,000.00 Rp 2,870,400,000.00
NERACA

CREDIT

Rp 90,000,000

Rp 90,000,000
Rp 396,500,000

Rp 1,605,000,000
Rp 19,000,000
Rp 2,200,500,000
Rp 669,900,000.00
Rp 2,870,400,000.00