NERACA SALDO
PER 1 DECEMBER 2021
(IN RUPIAH)
DEBIT CREDIT
INVOICE SERBA-SERBI SERB
DATE DESCRIPTION REFF
NO KAS DI BANK PIUTANG DAGANG
ACC NAME ACC NO AMOUNT ACC NAME
Rp 680,000,000.00 Rp 95,000,000.00
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
101 Rp 680,000,000.00 301
102
401
Rp 680,000,000.00
ASH RECEIPT JOURNAL
(IN RUPIAH)
CREDIT
SERBA-SERBI
ACC NO AMOUNT
550,000,000.00
Rp 35,000,000.00
Rp 585,000,000.00
RECAPITULATION
CREDIT
AMOUNT
Rp 550,000,000.00
Rp 95,000,000.00
Rp 35,000,000.00
Rp 680,000,000.00
CASH PAYMENT JOURNAL
(IN RUPIAH)
DEBIT CRED
INVOICE NO SERBA-SERBI
DATE DESCRIPTION REFF
NO CEK UTANG DAGANG POT. PEMBELIAN
ACC NAME ACC NO AMOUNT
Maret 2 BKK-01 Sewa Dibayar Dimuka Beban sewa Rp 30,000,000.00
4 BKK-02 Perlengkapan Toko Perlengkapan Toko Rp 6,000,000.00
6 BKK-03 Peralatan Toko Peralatan Toko Rp 50,000,000.00
13 BKK-04 UD Citra Lembayung Rp 80,000,000.00
Rp 80,000,000.00 Rp 86,000,000.00
RECAPITULATION
DEBIT
ACC NO AMOUNT
201 Rp 80,000,000.00
104 Rp 6,000,000.00
121 Rp 50,000,000.00
Rp 30,000,000.00
Rp 166,000,000.00
H PAYMENT JOURNAL
(IN RUPIAH)
CREDIT
UTANG PAJAK
KAS DI BANK
PENGHASILAN
Rp 30,000,000.00
Rp 6,000,000.00
Rp 50,000,000.00
Rp 80,000,000.00
Rp 166,000,000.00
RECAPITULATION
CREDIT
ACC NO AMOUNT
101 Rp 166,000,000.00
Rp 166,000,000.00
PURCHASE JOURNAL
(IN RUPIAH)
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REFF PERSEDIAAN BARANG BEBAN ANGKUT
NO PPN MASUKAN UTANG DAGANG
DAGANG PEMBELIAN
Rp 180,000,000.00 Rp 180,000,000.00
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
103 Rp 180,000,000.00 201 Rp 180,000,000.00
Rp 180,000,000.00 Rp 180,000,000.00
SALES JOURNAL
(IN RUPIAH)
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REFF
NO PIUTANG DAGANG PENJUALAN FREIGHT COLLECTED PPN KELUARAN
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
102 Rp 40,000,000.00 401 Rp 40,000,000.00
Rp 40,000,000.00 Rp 40,000,000.00
GENERAL JOURNAL
(IN RUPIAH)
INVOICE
DATE DESCRIPTION REFF DEBIT CREDIT
NO
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO
Rp 8,000,000.00
Rp 25,000,000
ENERAL JOURNAL
(IN RUPIAH)
CREDIT
Rp 8,000,000.00
Rp 25,000,000.00
RECAPITULATION
CREDIT
AMOUNT
Rp 8,000,000.00
Rp 25,000,000
UD ............
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ...........................
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ...........................
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ...........................
GENERAL LEDGER
PER DECEMBER, 31, 2021
ACC NAME : Beban Gaji Bag Penjualan ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020 Saldo Awal Rp 3,500,000
Mar
UD ...........................
GENERAL LEDGER
PER DECEMBER, 31, 2021
UD ...........................
GENERAL LEDGER
PER DECEMBER, 31, 2021
ACC NAME : Beban Penyusutan Gedung Kantor ACC N0.
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
2020
Mar
BALANCE 2
CREDIT
BALANCE 3
CREDIT
BALANCE 4
CREDIT
BALANCE 5
CREDIT
BALANCE 6
CREDIT
BALANCE 7
CREDIT
BALANCE 8
CREDIT
Rp 65,000,000
BALANCE 9
CREDIT
BALANCE 10
CREDIT
Rp 90,000,000
BALANCE 11
CREDIT
Rp 675,000,000
Rp 595,000,000
Rp 775,000,000
BALANCE 12
CREDIT
BALANCE 13
CREDIT
BALANCE 14
CREDIT
Rp 1,845,000,000
Rp 2,395,000,000
BALANCE 15
CREDIT
BALANCE 16
CREDIT
Rp 2,297,250,000
Rp 2,332,250,000
Rp 2,372,250,000
BALANCE 17
CREDIT
BALANCE 18
CREDIT
BALANCE 19
CREDIT
BALANCE 20
CREDIT
Rp 10,000,000
BALANCE 21
CREDIT
Rp 8,500,000
BALANCE 22
CREDIT
BALANCE 23
CREDIT
BALANCE 24
CREDIT
BALANCE 25
CREDIT
BALANCE 26
CREDIT
BALANCE 27
CREDIT
BALANCE 28
CREDIT
BALANCE 29
CREDIT
BALANCE 30
CREDIT
BALANCE 31
CREDIT
BALANCE 32
CREDIT
BALANCE 33
CREDIT
BALANCE 34
CREDIT
BALANCE 35
CREDIT
BALANCE 36
CREDIT
UD ….............................
NERACA SALDO
PER 31 DECEMBER 2021
(IN RUPIAH)
INVOICE
DATE DESCRIPTION REFF DEBIT CREDIT
NO
RECAPITULATION
DEBIT
ACC NO AMOUNT
CREDIT
Rp 75,000,000.00
Rp 1,986,000,000.00
Rp 350,000,000.00
Rp 480,850,000.00
Rp 21,000,000.00
Rp 20,000,000.00
Rp 17,400,000.00
Rp 2,500,000.00
Rp 3,000,000.00
Rp 2,955,750,000.00
RECAPITULATION
CREDIT
ACC NO AMOUNT
RECAPITULATION
DEBIT CREDIT
ACC NO AMOUNT ACC NO AMOUNT
ACCOUNT NERACA SALDO
NUMBER DESCRIPTION
DEBIT CREDIT
101 Kas Rp 934,000,000
102 Piutang Dagang Rp 175,000,000
103 Persediaan Barang Dagangan Rp 497,000,000
104 Perlengkapan Toko Rp 46,000,000
105 Perlengkapan Kantor Rp 56,000,000
106 Asuransi dibayar dimuka Rp 25,000,000
121 Peralatan Rp 650,000,000
122 Akm Penyusutan Peralatan Rp 65,000,000
123 Tanah dan Gedung Rp 1,170,000,000
124 Akm Penyusutan Gedung Rp 90,000,000
201 Utang Dagang Rp 775,000,000
202 Iklan Terutang
203 Pajak Pendapatan Terutang
301 Modal Nada Rp 2,395,000,000
302 Prive Nada Rp 15,000,000
401 Penjualan Rp 2,372,250,000
402 Pendapatan Bunga
403 Retur dan Potongan Penjualan Rp 30,000,000
501 Pembelian Rp 1,986,000,000
502 Retur Pembelian Rp 10,000,000
503 Potongan Pembelian Rp 8,500,000
600 Harga Pokok Penjualan Rp 33,000,000
611 Beban Iklan Rp 3,000,000
612 Beban Gaji Bag Penjualan Rp 3,500,000
613 Beban Gaji Bag Kantor Rp 35,000,000
614 Beban Perlengkapan Toko
615 Beban Perlengkapan Kantor
616 Beban Asuransi Rp 26,000,000
617 Beban Penyusutan Peralatan
618 Beban Umum Serba-Serbi
619 Beban Penyusutan Peralatan Toko
620 Beban Penyusutan Peralatan Kantor
621 Beban Sewa Rp 30,000,000
622 Beban Penyusutan Gedung Kantor
623 Beban Administrasi Bank
624 Pajak Pendapatan Rp 1,250,000
Rp 2,395,000,000
Rp 15,000,000
Rp 2,372,250,000
Rp 75,000,000 Rp 75,000,000
Rp 30,000,000
Rp 1,986,000,000
Rp 10,000,000
Rp 8,500,000
Rp 2,336,000,000 Rp 480,850,000 Rp 1,888,150,000
Rp 3,000,000
Rp 2,500,000 Rp 6,000,000
Rp 35,000,000
Rp 20,000,000 Rp 20,000,000
Rp 21,000,000 Rp 21,000,000
Rp 3,000,000 Rp 29,000,000
Rp 2,400,000 Rp 2,400,000
Rp 15,000,000 Rp 15,000,000
Rp 30,000,000
Rp 750,000 Rp 750,000
Rp 1,250,000
Rp 2,500,000 Rp 2,500,000
Rp 2,955,750,000.00 Rp 2,955,750,000.00 Rp 5,792,150,000 Rp 5,792,150,000
LAP L/R NERACA
Rp 2,395,000,000
Rp 15,000,000
Rp 2,372,250,000
Rp 75,000,000
Rp 30,000,000
Rp 1,888,150,000
Rp 3,000,000
Rp 6,000,000
Rp 35,000,000
Rp 20,000,000
Rp 21,000,000
Rp 29,000,000
Rp 2,400,000
Rp 15,000,000
Rp 30,000,000
Rp 750,000
Rp 1,250,000
Rp 2,500,000
Penjualan
Retur dan Potongan Penjualan
Penjualan Bersih
Harga Pokok Penjualan
Persediaan Barang Dagang
Pembelian
Retur Pembelian Rp 10,000,000.00
Potongan Pembelian Rp 8,500,000.00
Pembelian Bersih
Persediaan Barang Yang Tersedia Dijual
Persediaan Barang Dagang
Harga Pokok Penjualan
Laba Kotor
Beban Usaha
Beban Penjualan
Beban Iklan
Beban Gaji Bagian Penjualan
Beban Perlengkapan Toko
Beban Penyusutan Peralatan Toko
Total Beban Penjualan
Rp 1,986,000,000.00
Rp 18,500,000.00
Rp 3,000,000.00
Rp 6,000,000.00
Rp 20,000,000.00
Rp 2,400,000.00
Rp 750,000.00
Rp 35,000,000.00
Rp 21,000,000.00
Rp 30,000,000.00
Rp 29,000,000.00
Rp 15,000,000.00
UD SINAR BAHAGIA
LAPORAN PERUBAHAN EKUITAS
For the Year Ended December, 31 2021
Ekuitas Awal, 1 Maret 2020 Rp 2,395,000,000.00
Laba Bersih Rp 365,700,000.00
Prive Rp 15,000,000.00
Kenaikan Modal Rp 380,700,000.00
Ekuitas Akhir, Desember 2020 Rp 2,775,700,000.00
UD SINAR BAHAGIA
NERACA
PER 31 DECEMBER 2021
ACCOUNT NAME TOTAL ACCOUNT NAME
Aktiva Lancar Kewajiban Dan Ekuitas Kewajiban
Kas Rp 1,008,250,000 Utang Dagang
piutang Dagang Rp 175,000,000 Utang Gaji Bag Penjualan
Persediaan Barang Dagangan Rp 609,350,000 Jumlah Kewajiban
Perlengkapan Toko Rp 26,000,000
Perlengkapan Kantor Rp 35,000,000
Asuransi Dibayar Dimuka Rp 22,000,000
Jumlah Aset Lancar Rp 1,875,600,000
Aktiva Tetap
Peralatan Rp 650,000,000
Akm Penyusutan Peralatan Rp 82,400,000
Tanah Dan Gedung Rp 1,170,000,000
Akm Penyusutan Gedung Rp 90,000,000
Total Aset Tetap Rp 1,647,600,000
Ekuitas
Modal Nada Rp 2,775,700,000
-Rp 30,000,000
Rp 3,553,200,000