UD.

ABADI
TRIAL BALANCE, PER 30 NOVEMBER 2022

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 828,500,000
1-1200 Petty Cash 10,000,000
1-1300 Accounts Receivable 366,300,000
1-1400 Allowance for Doubtful Debt 12,800,000
1-1500 Merchandise Inventory 420,000,000
1-1600 Store Supplies 9,000,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Rent 22,500,000
1-2100 Equipment at Cost 22,000,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 288,600,000
2-1200 Expense Payable 8,400,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 4,500,000
2-1600 PPN Income 3,000,000
2-2100 Bank BRI Loan 300,000,000
3-1100 Dadang Capital 922,650,000
3-1200 Dadang Drawing 25,400,000
3-1300 Income Summary
4-1100 Sales 554,000,000
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold 229,400,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 19,267,000
8-1100 Interest Revenue 5,800,000
9-1100 Interest Expense 8,800,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense 5,033,000
2,113,250,000 2,113,250,000
-
 UD ABADI
PURCHASE JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

2022 2 F011 PT. GUNUNG KAWI 142,500,000 15,675,000 1,000,000 159,175,000

DEC 5 F217 PT. BROMO ASRI 182,500,000 20,075,000 - 202,575,000
8 F324 PT. JAYA ABADI 102,500,000 11,275,000 1,250,000 115,025,000
TOTAL……………. 427,500,000 47,025,000 2,250,000 476,775,000
ACCOUNT NUMBER …………… 1-1500 2-1600 5-1200 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 427,500,000 2-1100 476,775,000
2-1600 47,025,000
5-1200 2,250,000

TOTAL 476,775,000 TOTAL 476,775,000

 UD ABADI
SALES JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT PPN FREIGHT
SALES
RECEIVABLE OUTCOME COLLECTED

2022 11 F12-1 Toko Pojok 170,775,000 152,500,000 16,775,000 1,500,000

DEC 12 F12-2 Toko Seven 304,725,000 272,500,000 29,975,000 2,250,000
15 F12-3 Toko Raya 134,200,000 120,000,000 13,200,000 1,000,000
17 F12-4 Toko Elita 201,800,000 180,000,000 19,800,000 2,000,000
TOTAL …………… 811,500,000 725,000,000 79,750,000 6,750,000
ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500 4-1400

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 811,500,000 2-1500 79,750,000
4-1100 725,000,000
4-1400 6,750,000
TOTAL 811,500,000 TOTAL 811,500,000
 UD ABADI
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2022 10 NK-1 Accounts Payable 2-1100 12,765,000
DEC Merchandise Inventory 1-1500 11,500,000
PPN Income 2-1600 1,265,000

11 F12-1 Cost of goods Sold 5-1100 102,500,000

Merchandise Inventory 1-1500 102,500,000

12 F12-2 Cost of goods Sold 5-1100 182,500,000

Merchandise Inventory 1-1500 182,500,000

15 F12-3 Cost of goods Sold 5-1100 80,000,000

Merchandise Inventory 1-1500 80,000,000

17 F12-4 Cost of goods Sold 5-1100 120,000,000

Merchandise Inventory 1-1500 120,000,000

18 NK-1 Sales Return 4-1200 24,000,000

PPN Outcome 2-1500 2,640,000
Accounts Receivable 1-1300 26,640,000

Merchandise Inventory 1-1500 16,000,000

Cost of goods Sold 5-1100 16,000,000

TOTAL ……………………. 540,405,000 540,405,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 16,000,000 1-1300 26,640,000
2-1100 12,765,000 1-1500 496,500,000
2-1500 2,640,000 2-1600 1,265,000
4-1200 24,000,000 5-1100 16,000,000
5-1100 485,000,000

TOTAL 540,405,000 TOTAL 540,405,000

 UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS
DATE DESCRIPTION SALES ACCOUNT
NO F CASH IN BANK PPN OUTCOME
DISCOUNT RECEIVABLE ACCOUNT ACC. NO TOTAL

2022 15 BKM12-1 Toko Pojok 190,000,000 190,000,000

DEC 17 BKM12-2 Toko Seven 350,000,000 350,000,000
20 BKM12-3 Toko Raya 190,000,000 190,000,000
20 BKM12-4 Toko Elita 175,160,000 175,160,000
TOTAL ………………… 905,160,000 905,160,000
ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 905,160,000 1-1300 905,160,000

TOTAL 905,160,000 TOTAL 905,160,000

 UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT PURCHASE
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL DISCOUNT
NO.
2022 14 BKK12-1 Pembayaran listrik dan air Nov 2022 Expense Payable 2-1200 2,500,000 2,500,000
DEC 21 BKK12-2 Pembayaran utang gaji dan upah Nov 2022 Expense Payable 2-1200 5,900,000 5,900,000
22 BKK12-3 Pembayaran Hutang Bank Bank BRI Loan 2-2100 150,000,000 164,000,000
Interest Expense 9-1100 14,000,000
24 BKK12-4 PT. GUNUNG KAWI 200,000,000 200,000,000
26 BKK12-5 PT. BROMO ASRI 234,000,000 234,000,000
TOTAL ………………… 434,000,000 606,400,000

ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 434,000,000 1-1100 606,400,000
2-1200 8,400,000
2-2100 150,000,000
9-1100 14,000,000

TOTAL 606,400,000 TOTAL 606,400,000

 UD ABADI
PETTY CASH
DECEMBER, 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2022 4 V12-1 Pembelian Perlengkapan Kantor Store Supplies 1-1600 700,000 700,000
DEC 14 V12-2 Pembelian Perlengkapan Kantor Store Supplies 1-1600 600,000 600,000
TOTAL ……………………………. 1,300,000 1,300,000
ACCOUNT NUMBER 1-1600 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 1,300,000 1-1200 1,300,000

TOTAL 1,300,000 TOTAL 1,300,000

 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Panasonic
KODE : P1125C
( In Rupiah ) METODE : AVERAGE

EVIDENC IN OUT BALANCE

DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE

2022 1 Saldo 70 4,500,000

DEC 2 F011 PT. GUNUNG KAWI 20 4,500,000 90,000,000 90 4,500,000
5 217 PT. BROMO ASRI 25 4,500,000 112,500,000 115 4,500,000
8 324 PT. JAYA ABADI 15 4,500,000 67,500,000 130 4,500,000
10 NK-1 Retur pembelian 1 4,500,000 4,500,000 129 4,500,000
11 F12-1 Toko Pojok 15 4,500,000 67,500,000 114 4,500,000
12 F12-2 Toko Seven 25 4,500,000 112,500,000 89 4,500,000
15 F12-3 Toko Raya 10 4,500,000 45,000,000 79 4,500,000
17 F12-4 Toko Elita 15 4,500,000 67,500,000 64 4,500,000
18 NK-1 Retur Penjualan 2 4,500,000 9,000,000 66 4,500,000

64-(-2)= out
64+2= in

UD ABADI
INVENTORY CARD
 DECEMBER, 2022
NAME : Kulkas Toshiba
KODE : P2150C
( In Rupiah ) METODE : FIFO
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
2022 1 Saldo 30 3,500,000

DEC 2 F011 PT. GUNUNG KAWI 15 3,500,000 52,500,000 45 3,500,000

5 217 PT. BROMO ASRI 20 3,500,000 70,000,000 65 3,500,000

8 324 PT. JAYA ABADI 10 3,500,000 35,000,000 75 3,500,000

10 NK-1 Retur 2 3,500,000 7,000,000 73 3,500,000

11 F12-1 Toko Pojok 10 3,500,000 35,000,000 63 3,500,000

12 F12-2 Toko Seven 20 3,500,000 70,000,000 43 3,500,000

15 F12-3 Toko Raya 10 3,500,000 35,000,000 33 3,500,000

17 F12-4 Toko Elita 15 3,500,000 52,500,000 18 3,500,000

18 NK-1 Retur Penjualan 2 3,500,000 7,000,000 20 3,500,000

 UD ABADI
NVENTORY CARD
DECEMBER, 2022

METODE : AVERAGE
BALANCE
TOTAL

315,000,000
405,000,000
517,500,000
585,000,000
580,500,000
513,000,000
400,500,000
355,500,000
288,000,000
297,000,000
297,000,000

UD ABADI
NVENTORY CARD
DECEMBER, 2022

METODE : FIFO
BALANCE
TOTAL
105,000,000

157,500,000

227,500,000

262,500,000

255,500,000

220,500,000

150,500,000

115,500,000

63,000,000

70,000,000

70,000,000
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance v 99,900,000

DEC 11 Penjualan SJ 170,775,000 270,675,000

15 Angsuran piutang CRJ 190,000,000 80,675,000

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance v 88,800,000

DEC 12 Penjualan SJ 304,725,000 393,525,000

17 Angsuran piutang 350,000,000 43,525,000

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 Balance v 77,700,000

DEC 15 Penjualan SJ 134,200,000 211,900,000

20 Angsuran piutang CRJ 190,000,000 21,900,000

 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)

Nama : PT. GUNUNG KAWI Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 Balance v 88,800,000

DEC 2 Pembelian PJ 159,175,000 247,975,000

24 Angsuran hutang dagang CPJ 200,000,000 47,975,000

Nama : PT. BROMO ASRI Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 Balance v 99,900,000

DEC 5 Pembelian PJ 202,575,000 302,475,000

25 Pembayaran hutang dagang CPJ 234,000,000 68,475,000

 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Pojok 80,675,000

2 Toko Seven 43,525,000
3 Toko Raya 21,900,000
4 Toko Elita 99,900,000
Total ……………… 246,000,000

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO SUPPLIER BALANCE

1 PT. GUNUNG KAWI 47,975,000

2 PT. BROMO ASRI 68,475,000
3 PT. JAYA PUTRA 202,160,000
Total ……………… 318,610,000

UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
(In rupiah)

KODE PRODUCT BALANCE

1 Kulkas Panasonic 297,000,000

2 Kulkas Toshiba 70,000,000
Total ……………… 367,000,000
 UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance v 828,500,000
31 Receipt CRJ 905,160,000 Rp 1,733,660,000
31 Payment CPJ 606,400,000 Rp 1,127,260,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 10,000,000
31 Petty Cash PC 1,300,000 Rp 8,700,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 366,300,000
31 Receipt CRJ 905,160,000 Rp (538,860,000)
31 Sales SJ 811,500,000 Rp 272,640,000
31 General Journal GJ 26,640,000 Rp 246,000,000

NAMA : Allowance for Doubtful Debt No.: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 12,800,000
31 Penyesuaian AJP 4,420,000 17,220,000
NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 420,000,000
31 Purchase PJ 427,500,000 Rp 847,500,000
31 General Journal GJ 16,000,000 Rp 863,500,000
31 General Journal GJ 496,500,000 Rp 367,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,000,000
31 Petty Cash PC 1,300,000 Rp 10,300,000
31 Penyesuaian AJP Rp 8,675,000 Rp 1,625,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 17,500,000
31 Penyesuaian AJP 1,250,000 16,250,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 22,500,000
31 Penyesuaian AJP Rp 1,000,000 Rp 21,500,000

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Equitment at Cost No.: 1-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 22,000,000

NAMA : Equitment Accum Dep No.: 1-2110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Penyesuaian AJP Rp 700,000 Rp 17,200,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 288,600,000
31 Payment CPJ 434,000,000 Rp (145,400,000)
31 Purchase PJ 476,775,000 Rp 331,375,000
31 General Journal GJ 12,765,000 Rp 318,610,000

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,400,000
31 Payment CPJ 8,400,000 -
31 Penyesuaian AJP 3,550,000 3,550,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Penyesuaian AJP 3,625,000 3,625,000
NAMA : PPN Payable No.: 2-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Penyesuaian AJP 32,850,000 32,850,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,500,000
31 Sales SJ 79,750,000 84,250,000
31 General Journal GJ 2,640,000 81,610,000
31 Penyesuaian AJP 81,610,000 -

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 3,000,000
31 Purchase PJ 47,025,000 50,025,000
31 General Journal GJ 1,265,000 48,760,000
31 Penyesuaian AJP 48,760,000 -

NAMA : Bank BRI Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 300,000,000
31 Payment CPJ 150,000,000 Rp 150,000,000

NAMA : Dadang Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 922,650,000
31 Closing Journal CJ 370,030,000 1,292,680,000
31 Closing Journal CJ 25,400,000 1,267,280,000

NAMA : Dadang Drawing No.: 3-1200

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
31 Closing Journal CJ 25,400,000 -

NAMA : Income Summary No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Closing Journal CJ 1,291,550,000 1,291,550,000
31 Closing Journal CJ 921,520,000 370,030,000
31 Closing Journal CJ 370,030,000 -

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 554,000,000
31 Sales SJ 725,000,000 1,279,000,000
31 Closing Journal CJ 1,279,000,000 -

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 General Journal GJ 24,000,000 24,000,000
31 Closing Journal CJ 24,000,000 -

NAMA : Sales Discount No.: 4-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Freight Collected No.: 4-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Sales SJ 6,750,000 6,750,000
31 Closing Journal CJ 6,750,000 -
NAMA : Cost of Goods Sold No.: 5-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 229,400,000
31 General Journal GJ 485,000,000 714,400,000
31 General Journal GJ 16,000,000 698,400,000
31 Closing Journal CJ 698,400,000 -

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Purchase PJ 2,250,000 11,050,000
31 Closing Journal CJ 11,050,000 -

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,400,000
31 Closing Journal CJ 4,400,000 -

NAMA : Telephone, Internet& Electricity Expe No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 11,400,000
31 Closing Journal CJ 11,400,000 -

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,950,000
31 Penyesuaian AJP 8,675,000 13,625,000
31 Closing Journal CJ 13,625,000 -
NAMA : Bad Debt Expense No.: 6-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
31 Penyesuaian AJP 4,420,000 4,420,000
31 Closing Journal CJ 4,420,000 -

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000
31 Penyesuaian AJP 700,000 17,200,000
31 Closing Journal CJ 17,200,000 -

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000
31 Penyesuaian AJP 1,250,000 15,550,000
31 Closing Journal CJ 15,550,000 -

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000
31 Penyesuaian AJP 1,000,000 24,300,000
31 Closing Journal CJ 24,300,000 -

NAMA : Wages & Salaries No.: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000
31 Penyesuaian AJP 3,550,000 39,850,000
31 Closing Journal CJ 39,850,000 -

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 19,267,000
31 Closing Journal CJ 19,267,000 -

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,800,000
31 Closing Journal CJ 5,800,000 -

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
31 Payment CPJ 14,000,000 22,800,000
31 Closing Journal CJ 22,800,000 -

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000
31 Closing Journal CJ 6,600,000 -

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 5,033,000
31 Penyesuaian AJP 3,625,000 8,658,000
31 Closing Journal CJ 8,658,000 -
 UD. MUDAH HASIL
TRIAL BALANCE, PER 31 DESEMBER 2022

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000
1-1300 Accounts Receivable Rp 246,000,000
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 367,000,000
1-1600 Store Supplies Rp 10,300,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 318,610,000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome Rp 81,610,000
2-1600 PPN Income Rp 48,760,000
2-2100 Bank BRI Loan Rp 150,000,000
3-1100 Dadang Capital Rp 922,650,000
3-1200 Dadang Drawing Rp 25,400,000
3-1300 Income Summary
4-1100 Sales Rp 1,279,000,000
4-1200 Sales Return Rp 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected Rp 6,750,000
5-1100 Cost of goods Sold Rp 698,400,000
5-1200 Freight Paid Rp 11,050,000
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone, Internet & Electricity exp Rp 11,400,000
6-1200 Store Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 19,267,000
8-1100 Interest Revenue Rp 5,800,000
9-1100 Interest Expense Rp 22,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000
Rp 2,793,720,000 Rp 2,793,720,000
Rp -
 UD. ABADI
JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL NAMA AKUN REF DEBET

2022 31 Store Supplies Expenses 6-1200 8,675,000
Des Store Supplies 1-1600

31 Rent Expense 6-1600 1,000,000

Prepaid Rent 1-1800

31 Insurance Expense 6-1500 1,250,000

Prepaid Insurance 1-1700

31 Bad Debt Expense 6-1300 4,420,000

Allowance for Doubtful Debt 1-1400

31 Depreciation Expense 6-1400 700,000

Equipment Accum Dep 1-2110

31 Wages & Salaries Expense 6-1700 3,550,000

Expense Payable 2-1200

31 PPN Outcome 2-1500 81,610,000

PPN Income 2-1600
PPN Payable 2-1400

31 Income Tax Expense 9-1300 3,625,000

Income Tax Payable 2-1300

104,830,000
CREDIT

8,675,000

1,000,000

1,250,000

4,420,000

700,000

3,550,000

48,760,000
32,850,000

3,625,000

104,830,000
-
 UD. A
NERACA
Desemb

NERACA SALDO
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank 1,127,260,000
1-1200 Petty Cash 8,700,000
1-1300 Accounts Receivable 246,000,000
1-1400 Allowance for Doubtful Debt 12,800,000
1-1500 Merchandise Inventory 367,000,000
1-1600 Store Supplies 10,300,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Rent 22,500,000
1-2100 Equipment at Cost 22,000,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 318,610,000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 81,610,000
2-1600 PPN Income 48,760,000
2-2100 Bank BRI Loan 150,000,000
3-1100 Dadang Capital 922,650,000
3-1200 Dadang Drawing 25,400,000
3-1300 Income Summary
4-1100 Sales 1,279,000,000
4-1200 Sales Return 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected 6,750,000
5-1100 Cost of goods Sold 698,400,000
5-1200 Freight Paid 11,050,000
6-1000 Advertising Expenses 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 19,267,000
8-1100 Interest Revenue 5,800,000
9-1100 Interest Expense 22,800,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expense 5,033,000
2,793,720,000 2,793,720,000

-
 UD. ABADI
NERACA LAJUR
Desember 2022

AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET
1,127,260,000
8,700,000
246,000,000
4,420,000 17,220,000
367,000,000
8,675,000 1,625,000
1,250,000 16,250,000
1,000,000 21,500,000
22,000,000
700,000 17,200,000
318,610,000
3,550,000 3,550,000
3,625,000 3,625,000
32,850,000 32,850,000
81,610,000 -
48,760,000 -
150,000,000
922,650,000
25,400,000

1,279,000,000
24,000,000 24,000,000

6,750,000
698,400,000 698,400,000
11,050,000 11,050,000
4,400,000 4,400,000
11,400,000 11,400,000
8,675,000 13,625,000 13,625,000
4,420,000 4,420,000 4,420,000
700,000 17,200,000 17,200,000
1,250,000 15,550,000 15,550,000
1,000,000 24,300,000 24,300,000
3,550,000 39,850,000 39,850,000
19,267,000 19,267,000
5,800,000
 22,800,000 22,800,000
6,600,000 6,600,000
3,625,000 8,658,000 8,658,000
104,830,000 104,830,000 2,757,255,000 2,757,255,000 921,520,000
370,030,000
- -
RUGI LABA NERACA
KREDIT DEBET KREDIT
1,127,260,000
8,700,000
246,000,000
17,220,000
367,000,000
1,625,000
16,250,000
21,500,000
22,000,000
17,200,000
318,610,000
3,550,000
3,625,000
32,850,000
-
-
150,000,000
922,650,000
25,400,000 1,835,735,000 1,465,705,000

1,279,000,000 370,030,000

6,750,000

5,800,000
1,291,550,000 1,835,735,000 1,465,705,000
370,030,000
 UD ABADI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
Sales 1,279,000,000
Sales Return 24,000,000 (-)
1,255,000,000
Freight Collected 6,750,000 (+)
Penjualan Bersih

Cost of goods Sold 698,400,000

Freight Paid 11,050,000 (+)
Harga Pokok Penjualan
Laba Kotor

BEBAN USAHA :
Advertising Expenses 4,400,000
Telephone, Internet & Electricity exp 11,400,000
Store Supplies Expenses 13,625,000
Bad Debt Expense 4,420,000
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 24,300,000
Wages & Salaries Expense 39,850,000
Other Operating Expense 19,267,000 (+)
Total Beban Usaha

Pendapatan dan Beban Lain-Lain

Pendapatan Lain-lain
Interest Revenue 5,800,000

Beban Lain-lain
Interest Expense 22,800,000
Bank Service Charge 6,600,000
Income Tax Expense 8,658,000 (+)
38,058,000 (-)

Laba Bersih
2022

1,261,750,000

709,450,000 (-)
552,300,000

150,012,000 (-)
402,288,000

32,258,000 (-)
370,030,000
 UD ABADI
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022
Balance 1 Des, Dadang Capital 922,650,000
Laba Usaha 370,030,000 (+)
1,292,680,000
Dadang Drawing 25,400,000 (-)
Balance 31 Des, Dadang Capital 1,267,280,000
 UD ABADI
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
ASET KEWAJIBAN & EKUITAS
ASET Lancar Kewajiban Jangka Pendek
Cash in Bank 1,127,260,000 Accounts Payable 318,610,000
Petty Cash 8,700,000 Expense Payable 3,550,000
Accounts Receivable 246,000,000 Income Tax Payable 3,625,000
Allowance for Doubtful Debt (17.220.000) PPN Payable 32,850,000 (+)
Merchandise Inventory 367,000,000 Total Kewajiban jangka pendek 358,635,000
Store Supplies 1,625,000
Prepaid Insurance 16,250,000 Kewajiban Jangka Panjang
Prepaid Rent 21,500,000 (+) Bank BRI Loan 150,000,000 (+)
Total Aset Lancar 1,771,115,000 Total Kewajiban 508,635,000

ASET Tidak Lancar

Equipment at Cost 22,000,000 Ekuitas
Equipment Accum Dep (17.200.000) (+) Dadang Capital 1,267,280,000 (+)
Total Aset Tidak Lancar #VALUE! (+)
Total Aset #VALUE! Total Kewajiban & Ekuitas 1,775,915,000

#VALUE!
 UD ABADI
ERUBAHAN POSISI KEUANGAN
R 31 DESEMBER 2022

(+)

(+)

(+)
 UD ABADI
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
Arus kas dari Aktivitas Operasional
Penerimaan dari pelanggan 905,160,000
Pembayaran kepada supplier (434,000,000)
Pembayaran listrik dan air Nov 2022 (2,500,000)
Pembayaran hutang gaji dan upah Nov 2022 (5,900,000)
Pembayaran Interest Expense (14,000,000)
Pembelian Perlengkapan Kantor (1,300,000)
Kas Neto Dari Aktivitas Operasional 447,460,000

Arus kas dari Aktivitas Investasi

Arus kas dari Aktivitas Pendanaan

Pembayaran Hutang Bank (150,000,000)
Kas Neto Dari Aktivitas Pendanaan (150,000,000)

Kenaikan neto Kas dan Setara Kas 297,460,000

Saldo awal kas dan setara kas 838,500,000
Saldo akhir kas dan setara kas 1,135,960,000
 UD ABADI
CLOSING JOURNAL
PER 31 DESEMBER 2022

DATE DESCRIPTION REFF DEBIT CREDIT

2022 31 Sales 4-1100 1,279,000,000
DES Freight Collected 4-1400 6,750,000
Interest Revenue 8-1100 5,800,000
Income Summary 3-1300 1,291,550,000

31 Income Summary 3-1300 921,520,000

Sales Return 4-1200 24,000,000
Cost of goods Sold 5-1100 698,400,000
Freight Paid 5-1200 11,050,000
Advertising Expenses 6-1000 4,400,000
Telephone, Internet & Electricity exp 6-1100 11,400,000
Store Supplies Expenses 6-1200 13,625,000
Bad Debt Expense 6-1300 4,420,000
Depreciation Expense 6-1400 17,200,000
Insurance Expense 6-1500 15,550,000
Rent Expense 6-1600 24,300,000
Wages & Salaries Expense 6-1700 39,850,000
Other Operating Expense 6-1800 19,267,000
Interest Expense 9-1100 22,800,000
Bank Service Charge 9-1200 6,600,000
Income Tax Expense 9-1300 8,658,000

31 Income Summary 3-1300 370,030,000

Dadang Capital 3-1100 370,030,000

31 Dadang Capital 3-1100 25,400,000

Dadang Drawing 3-1200 25,400,000

Rp 2,608,500,000 Rp 2,608,500,000
 UD ABADI
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000
1-1300 Accounts Receivable Rp 246,000,000
1-1400 Allowance for Doubtful Debt Rp 17,220,000
1-1500 Merchandise Inventory Rp 367,000,000
1-1600 Store Supplies Rp 1,625,000
1-1700 Prepaid Insurance Rp 16,250,000
1-1800 Prepaid Rent Rp 21,500,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 17,200,000
2-1100 Accounts Payable Rp 318,610,000
2-1200 Expense Payable Rp 3,550,000
2-1300 Income Tax Payable Rp 3,625,000
2-1400 PPN Payable Rp 32,850,000
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank BRI Loan Rp 150,000,000
3-1100 Dadang Capital Rp 1,267,280,000

Jumlah ........................ Rp 1,810,335,000 Rp 1,810,335,000

Rp -