Berikut adalah transaksi yang terjadi pada bulan Agustus 2021 :

1 Agustus Membeli barang dagangan pada CV GRESIK seharga Rp 20.000.000 dengan syarat
2/10,n/30 FOB shipping point dan membayar biaya angkutnya sebesar Rp 1.000.000
3 Agustus Mengembalikan barang yang dibeli dari CV GRESIK karena tidak sesuai pesanan
seharga Rp1.000.000
5 Agustus Membeli barang dagang pada CV EMPAT RODA seharga Rp 50.000.000 dengan
syarat 5/10, n/30
7 Agustus Mengembalikan barang yang dibeli dari CV EMPAT RODA karena tidak sesuai
dengan pesanan seharga Rp 500.000
9 Agustus Melunasi utang pada CV Empat Roda yang terjadi pada tanggal 5 Agustus 2021
10 Agustus Dibayar seluruh hutang kepada CV GRESIK yang dilakukan pada tanggal 1
11 Agustus Melunasi utang pada CV ADI KARYA yang terjadi pada bulan lalu
13 Agustus Tuan Hasan, Pemilik UD Semen Raya mengambil uang untuk kepentingan
pribadinya sebesar Rp 200.000
17 Agustus Menjual barang dagangan seharga Rp 15.000.000 kepada UD Muria. Harga pokok
Atas barang dagang yang terjual 30% dari Harga jual.
19 Agustus Menerima kembali barang yang udah di jual kepada UD Muria seharga 500.000
21 Agustus Menjual barang dagangan seharga Rp 25.000.000 kepada UD SEMAR dengan syarat
2/10, n/30 shipping point. Harga jual ditetapkan 25% diatas Harga pokok
23 Agustus Menerima kembali barang yang sudah di jual kepada UD SEMAR seharga 300.000
25 Agustus Menerima pelunasan dari UD SEMAR yang terjadi pada tanggal 21 Agustus 2021
27 Agustus Menerima pelunasan dari UD SEJAHTERA yang terjadi pada bulan sebelumnya.
29 Agustus Membayar beban gaji karyawan sebesar Rp 2.000.000

UD SEMEN RAYA KUDUS

TRIAL BALANCE
PERIODE JULI 2021

Number
Account Name Debit Credit
Account
1101 Cash Rp 50.000.000
1102 Merchandise Inventory Rp 4.000.000
1103 Account Receivable Rp 3.000.000
1104 Supplies Rp 500.000
1201 Equipment Rp 3.000.000
1202 Vehicle Rp 20.000.000
1203 Accumulated Depreciation of Equipment Rp 60.000
1204 Accumulated Depreciation of Vehicle Rp 200.000
2101 Account Payable Rp 10.000.000
3101 Hasan Capital Rp 70.240.000
Total Rp 80.500.000 Rp 80.500.000
 UD SEMEN RAYA KUDUS
LIST BALANCE OF ACCOUNT RECEIVABLE
PERIODE JULI 2021

Code Debitur Name Address Total

1103.1 Toko Muria Jl Merdeka 17 Jepara Rp 1.000.000

1103.2 Toko Sejahtera Jl Ahmad Yani 22 Kudus Rp 2.000.000

Total Rp 3.000.000

UD SEMEN RAYA KUDUS

LIST BALANCE OF ACCOUNT PAYABLE
PERIODE JULI 2021

Code Creditur Name Address Total

2101.1 CV Gresik Jl Umar Said No. 33 Gresik Rp 5.000.000

2101.2 CV Empat Roda Jl Katamso No. 42 Pati Rp 3.000.000

2101.3 CV Adi Karya Jl subah No. 172 Batang Rp 2.000.000

 UD SEMEN RAYA KUDUS
Cash Receipt Journal
Periode Agustus 2011

Debit Credit
Dat
Description Cost Of Good Account Merchandise Other
e Cash Sales Discount Sales
Solds Receivable Inventory Account Total
17 UD MURIA Rp15.000.000 Rp4.500.000 Rp15.000.000 Rp4.500.000
25 UD SEMAR Rp24.206.000 Rp494.000 Rp24.700.000
27 UD SEJAHTERA Rp2.000.000 Rp2.000.000
Total Rp41.206.000 Rp494.000 Rp4.500.000 Rp2.000.000 Rp39.700.000 Rp4.500.000

Recaptulation of Cash Receipt Journal

Ref Account Debit Credit
1101 Cash Rp 41.206.000
1102 Merchandise Inventory Rp4.500.000
1103 Account Receivable Rp 2.000.000
4101 Sales Rp 39.700.000
4102 Sales Discount Rp 494.000
5102 Cost Of Good Sold Rp4.500.000
Total Rp 46.200.000 Rp 46.200.000
 UD SEMEN RAYA KUDUS
Cash Payment Journal
Periode Agustus 2021
Debit Credit
Date Description Merchandise Other Merchandise
Account Payable Cash
Inventory Account Total Inventory
1 CV GRESIK Rp1.000.000 Rp1.000.000
9 CV EMPAT RODA Rp49.500.000 Rp47.025.000 Rp2.475.000
10 CV GRESIK Rp19.000.000 Rp18.620.000 Rp380.000
11 CV ADI KARYA Rp2.000.000 Rp2.000.000
13 Tuan Hasan Tn. Hasan Drawing Rp200.000 Rp200.000
19 UD MURIA Sales Return Rp500.000 Rp500.000
29 Gaji Karyawan Salaries Expense Rp2.000.000 Rp2.000.000
Total Rp70.500.000 Rp1.000.000 Rp2.700.000 Rp71.345.000 Rp2.855.000

Recaptulation of Cash Payment Journal

Ref Account Debit Credit
1101 Cash Rp 71.345.000
1102 Merchandise Inventory Rp 1.000.000 Rp 2.855.000
2101 Account Payable Rp 70.500.000
3201 Tn. Hasan Drawing Rp 200.000
4103 Sales Return Rp 500.000
5101 Salaries Expense Rp 2.000.000
Total Rp 74.200.000 Rp 74.200.000
 UD SEMEN RAYA KUDUS
Purchase Journal
Periode Agustus 2021
Debit Credit
Ref Description Invoice Number
Merchandise Inventory Account Payable

1 CV. GRESIK Rp 20.000.000 Rp 20.000.000

5 CV Empat Roda Rp 50.000.000 Rp 50.000.000
Total Rp 70.000.000 Rp 70.000.000

Recaptulation of Purchase Journal

Ref Account Debit Credit
1102 Merchandise Inventory Rp 70.000.000
2101 Account Payable Rp 70.000.000
Total Rp 70.000.000 Rp 70.000.000
 UD SEMEN RAYA KUDUS
Sales Journal
Periode Agustus 2021

Debit Credit
Invoice
date description Account Cost Of Good Merchandise
Number Sales
Receivable Solds Inventory
21 UD SEMAR Rp 25.000.000 Rp 20.000.000 Rp 25.000.000 Rp 20.000.000
Total Rp 25.000.000 Rp 20.000.000 Rp 25.000.000 Rp 20.000.000

Recaptulation of Sales Journal

Ref Account Debit Credit

1102 Merchandise Inventory Rp 20.000.000
1103 Account Receivable Rp 25.000.000
4101 Sales Rp 25.000.000
5102 Cost Of Good Sold Rp 20.000.000
Total Rp 45.000.000 Rp 45.000.000
 UD SEMEN RAYA KUDUS
GENERAL JOURNAL
PERIODE JULI 2021

Date Account Name Ref Debit Credit

Augustus 2012 3 Account Payable Rp 1.000.000
Merchandise Inventory Rp 1.000.000
7 Account Payable Rp 500.000
Merchandise Inventory Rp 500.000
19 Merchandise Inventory Rp 150.000
Cost Of Good Solds Rp 150.000
23 Sales Return Rp 300.000
Account Receivable Rp 300.000
Merchandise Inventory Rp 240.000
Cost Of Good Solds Rp 240.000
Total Rp 2.190.000 Rp 2.190.000
Recaptulation of General Journal
Ref Account Debit Credit
1102 Merchandise Inventory Rp 390.000 Rp 1.500.000
1103 Account Receivable Rp 300.000
2101 Account Payable Rp 1.500.000
4103 Sales Return Rp 300.000
5102 Cost Of Good Solds Rp 390.000
Total Rp 2.190.000 Rp 2.190.000
 UD SEMEN RAYA KUDUS
Subsidiary Account Receivable Ledger
Periode Agustus 2021

UD MURIA
balance
date description ref Debit Credit
debit credit
Aug-21 1 balance Rp1.000.000 Rp1.000.000

UD SEJAHTERA
balance
date description ref Debit Credit
debit credit
Aug-21 1 balance Rp2.000.000 Rp2.000.000
2
7 Received CRJ Rp2.000.000 -

UD SEMAR
balance
date description ref Debit Credit
debit credit
Aug-21 21 Sales Rp 25.000.000 Rp 25.000.000
23 Sales Return GJ Rp 300.000 Rp24.700.000

UD SEMEN RAYA KUDUS

Subsidiary Account Payable Ledger
Periode Agustus 2021
CV GRESIK
balance
date description ref Debit Credit
debit credit
Aug-21 1 Balance Rp 5.000.000 Rp 5.000.000
1 Purchase PJ Rp20.000.000 Rp 25.000.000
3 Purchase Return GJ Rp 1.000.000 Rp24.000.000
1 Rp19.000.00
0 Payment CPJ 0 Rp 5.000.000

CV EMPAT RODA
balance
date description ref Debit Credit
debit credit
Rp
Aug-21 1 Balance 3.000.000 Rp 3.000.000

5 Purchase GJ Rp50.000.000 Rp53.000.000

 7 Purchase Return GJ Rp 500.000 Rp52.500.000
Rp49.500.00
9 Payment CPJ 0 Rp 3.000.000

CV ADI KARYA
balance
date description ref Debit Credit
debit credit
Aug-21 Balance Rp 2.000.000 Rp 2.000.000
1
1 Payment CPJ Rp 2.000.000 -

UD SEMEN RAYA KUDUS

General Ledger
Periode Agustus 2021

Account Name = Cash Account Number : 1101

Balance
Date Description Ref Debit Credit
Debit Credit
Aug-21 1 Beginning Balance TB Rp 50.000.000 Rp 50.000.000
31 Posting CRJ Rp 41.206.000 Rp 91.206.000
31 Posting CPJ Rp71.345.000 Rp 19.861.000

Account Name = Merchandise Inventory Account Number : 1102

Balance
Date Description Ref Debit Credit
Debit Credit
Aug-21 1 Beginning Balance TB Rp 4.000.000 Rp 4.000.000
31 Posting CRJ Rp 4.500.000 Rp 8.500.000
31 Posting CPJ Rp 1.000.000 Rp 2.855.000 Rp 6.645.000
31 Posting PJ Rp70.000.000 Rp 76.645.000
31 Posting SJ Rp20.000.000 Rp 56.645.000
31 Posting GJ Rp 390.000 Rp 1.500.000 Rp 55.535.000
Dec-21 31 Adjustment AE Rp50.000.000 Rp55.535.000 Rp 50.000.000

Account Name = Account Receivable Account Number : 1103

Balance
Date Description Ref Debit Credit
Debit Credit
Aug-21 1 Beginning Balance TB Rp 3.000.000 Rp 3.000.000
31 Posting CRJ Rp 2.000.000 Rp 1.000.000
31 Posting SJ Rp 25.000.000 Rp 26.000.000
31 Posting GJ Rp 300.000 Rp 25.700.000
Account Name = Supplies Account Number : 1104
Balance
Date Description Ref Debit Credit
Debit Credit
Aug-21 1 Beginning Balance TB Rp500.000 Rp500.000
Dec-21 31 Adjustment AE Rp200.000 Rp300.000

Account Name = Accrued Interest Receivable Account Number : 1105

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Adjustment AE Rp250.000 Rp250.000

Account Name = Equipment Account Number : 1201

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp3.000.000 Rp3.000.000

Account Name = Vehicle Account Number : 1202

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp20.000.000 Rp20.000.000

Account Name = Accumulated Depreciation Of Equipment Account Number : 1203

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp60.000 Rp60.000
Dec-21 31 Adjustment AE Rp294.000 Rp354.000

Account Name = Accumulated Depreciation Of Vehicle Account Number : 1204

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp200.000 Rp200.000
Dec-21 31 Adjustment AE Rp3.000.000 Rp3.200.000

Account Name = Account Payable Account Number : 2101

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp10.000.000 Rp10.000.000
31 Posting PJ Rp70.000.000 Rp80.000.000
 31 Posting CPJ Rp70.500.000 Rp9.500.000
31 Posting GJ Rp1.500.000 Rp8.000.000

Account Name = Salaries Payable Account Number = 2102

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Adjutment AE Rp1.000.000 Rp1.000.000

Account Name = Hasan Capital Account Number : 3101

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 1 Beginning Balance TB Rp70.240.000 Rp70.240.000
Dec-21 31 Closing CJ Rp36.517.000 Rp106.757.000
31 Closing CJ Rp200.000 Rp106.557.000

Account Name = Hasan Drawing Account Number : 3201

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting CPJ Rp200.000 Rp200.000
Dec-21 31 Closing CJ Rp200.000 Rp0

Account Name = Income Summary Account Number : 3202

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Closing CJ Rp20.645.000 Rp20.645.000
31 Closing CJ Rp64.950.000 Rp44.305.000
31 Closing CJ Rp7.788.000 Rp36.517.000
31 Closing CJ Rp36.517.000 Rp0 Rp0

Account Name = Sales Account Number : 4101

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting CRJ Rp39.700.000 Rp39.700.000
31 Posting SJ Rp25.000.000 Rp64.700.000
Dec-21 31 Closing CJ Rp64.700.000 Rp0

Account Name = Sales Discount Account Number : 4102

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting CRJ Rp494.000 Rp494.000
Dec-21 31 Closing CJ Rp494.000 Rp0
Account Name = Sales Return Account Number : 4103
Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting CPJ Rp500.000 Rp500.000
31 Posting GJ Rp300.000 Rp800.000
Dec-21 31 Closing CJ Rp800.000 Rp0

Account Name = Interest Revenue Account Number : 4104

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Closing AE Rp250.000 Rp250.000
31 Closing CJ Rp250.000 Rp0

Account Name = Salaries Expense Account Number : 5101

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting CPJ Rp2.000.000 Rp2.000.000
Dec-21 31 Adjustment AE Rp1.000.000 Rp3.000.000
31 Closing CJ Rp3.000.000 Rp0

Account Name = Cost Of Good Solds Account Number : 5102

Balance
Date Description Ref Debit
Credit Debit Credit
Aug-21 31 Posting SJ Rp20.000.000 Rp20.000.000
31 Posting CRJ Rp4.500.000 Rp15.500.000
31 Posting GJ Rp390.000 Rp15.110.000
Dec-21 31 Adjustment AE Rp55.535.000 Rp50.000.000 Rp20.645.000

Account Name = Supplies Expense Account Number : 5103

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Adjustment AE Rp200.000 Rp200.000
31 Closing CJ Rp200.000 Rp0
Account Name = Depreciation Expense Of Equipment Account Number : 5104
Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Adjustment AE Rp294.000 Rp294.000
31 Closing CJ Rp294.000 Rp0

Account Name = Depreciation Expense Of Vehichle Account Number : 5105

Balance
Date Description Ref Debit
Credit Debit Credit
Dec-21 31 Adjustment AE Rp3.000.000 Rp3.000.000
31 Closing CJ Rp3.000.000 Rp0

UD SEMEN RAYA KUDUS

Trial Balance
Periode Agustus 2021

Account Account Name Debit Credit

Number
1101 Cash Rp19.861.000
1102 Merchandise Inventory Rp55.535.000
1103 Account Receivable Rp25.700.000
1104 Supplies Rp500.000
1201 Equipment Rp3.000.000
1202 Vehichle Rp20.000.000
1203 Accumulated Depreciation Of Equipment Rp60.000
1204 Accumulated Depreciation Of Vehichle Rp200.000
2101 Account Payable Rp8.000.000
3101 Hasan Capital Rp70.240.000
3201 Hasan Drawing Rp200.000
4101 Sales Rp64.700.000
4102 Sales Discount Rp494.000
4103 Sales Return Rp800.000
5101 Salaries Expense Rp2.000.000
5102 Cost Of Good Solds Rp15.110.000
Total Rp143.200.000 Rp143.200.000
 Data Penyesuaian:
1. Persediaan Barang Dagang Akhir sebesar Rp 50.000.000
2. Perlengkapan yang telah terpakai sebesar Rp 200.000
3. Beban Gaji yang belum dicatat sebesar Rp 1.000.000
4. Pendapatan bunga bulan agustus yang belum diterima sebasar Rp 250.000
5. Peralatan disusutkan 10% dari nilai buku
6. Vehichle disusutkan 15% dari harga perolehan

UD SEMEN RAYA KUDUS

Adjustment Entries
Periode December 2021

Date Account Name Ref Debit Credit

Dec-21 31 Cost Of Good Solds Rp55.535.000

Beginning Merchandise Inventory Rp55.535.000
Ending Merchandise Inventory Rp50.000.000
Cost Of Good Solds Rp50.000.000
31 Supplies Expense Rp200.000
Supplies Rp200.000
31 Salaries Expense Rp1.000.000
Salaries Payable Rp1.000.000
31 Accrued Interest Receivable Rp250.000
Interest Revenue Rp250.000
31 Depreciation Expense Of Equipment Rp294.000
Accumulated Depreciation Of
Equipment Rp294.000
31 Depreciation Expense Of Vehichle Rp3.000.000
Accumulated Depreciation Of Vehichle Rp3.000.000
Total Rp110.279.000 Rp110.279.000
 UD SEMEN RAYA KUDUS

Account Account Name Debit Credit

Number
1101 Cash Rp19.861.000
1102 Merchandise Inventory Rp50.000.000
1103 Account Receivable Rp25.700.000
1104 Supplies Rp300.000
1105 Accrued Interest Receivable Rp250.000
1201 Equipment Rp3.000.000
1202 Vehichle Rp20.000.000
1203 Accum Depr Of Equipment Rp354.000
1204 Accum Depr Of Vehichle Rp3.200.000
2101 Account Payable Rp8.000.000
2102 Salaries Payable Rp1.000.000
3101 Hasan Capital Rp70.240.000
3201 Hasan Drawing Rp200.000
4101 Sales Rp64.700.000
4102 Sales Discount Rp494.000
4103 Sales Return Rp800.000
4104 Interest Revenue Rp250.000
5101 Salaries Expense Rp3.000.000
5102 Cost Of Good Solds Rp70.645.000 Rp50.000.000
5103 Supplies Expense Rp200.000
5104 Depr Expense Of Equipment Rp294.000
5105 Depr Expense Of Vehicle Rp3.000.000
Total Rp197.744.000 Rp197.744.000
Adjusted Trial Balance
Periode December 2021
 UD SEMEN RAYA KUDUS
Worksheet
No. Trial Balance Adjustment Entries Adjusted Trial Balance Income Statement Balance Sheet
Name Account
Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1101 Cash Rp19.861.000 Rp19.861.000 Rp19.861.000
1102 Merchandise Inventory Rp55.535.000 Rp50.000.000 Rp55.535.000 Rp50.000.000 Rp50.000.000
1103 Account Receivable Rp25.700.000 Rp25.700.000 Rp25.700.000
1104 Supplies Rp500.000 Rp200.000 Rp300.000 Rp300.000
1201 Equipment Rp3.000.000 Rp3.000.000 Rp3.000.000
1202 Vehichle Rp20.000.000 Rp20.000.000 Rp20.000.000
1203 Accum Depr Of Equipment Rp60.000 Rp294.000 Rp354.000 Rp354.000
1204 Accum Depr Of Vehichle Rp200.000 Rp3.000.000 Rp3.200.000 Rp3.200.000
2101 Account Payable Rp8.000.000 Rp8.000.000 Rp8.000.000
3101 Hasan Capital Rp70.240.000 Rp70.240.000 Rp70.240.000
3201 Hasan Drawing Rp200.000 Rp200.000 Rp200.000
4101 Sales Rp64.700.000 Rp64.700.000 Rp64.700.000
4102 Sales Discount Rp494.000 Rp494.000 Rp494.000
4103 Sales Return Rp800.000 Rp800.000 Rp800.000
5101 Salaries Expense Rp2.000.000 Rp1.000.000 Rp3.000.000 Rp3.000.000
5102 Cost Of Good Solds Rp15.110.000 Rp55.535.000 Rp50.000.000 Rp70.645.000 Rp50.000.000 Rp70.645.000 Rp50.000.000
Rp143.200.000 Rp143.200.000
5103 Supplies Expense Rp200.000 Rp200.000 Rp200.000
5104 Depr Expense Of Equipment Rp294.000 Rp294.000 Rp294.000
5105 Depr Expense Of Vehicle Rp3.000.000 Rp3.000.000 Rp3.000.000
4104 Interest Revenue Rp250.000 Rp250.000 Rp250.000
2102 Salaries Payable Rp1.000.000 Rp1.000.000 Rp1.000.000
1105 Accrued Interest Receivable Rp250.000 Rp250.000 Rp250.000
Rp110.279.000 Rp110.279.000 Rp197.744.000 Rp197.744.000 Rp78.433.000 Rp114.950.000 Rp119.311.000 Rp82.794.000
Net Profit Rp36.517.000 Rp36.517.000
Rp114.950.000 Rp114.950.000 Rp119.311.000 Rp119.311.000

Periode December 2021

 UD SEMEN RAYA KUDUS
Income Statement
Periode December 2021
I Sales
Sales Rp64.700.000
Sales Discount Rp494.000
Sales Return Rp800.000
Rp1.294.000
Net Sales Rp63.406.000

II Cost Of Good Solds

Cost Of Good Solds Rp20.645.000
Gross Profit Rp42.761.000

III Operating Expenses

Sales Expense
Supplies Expense Rp200.000
Total Sales Expense Rp200.000

General and Administrative expenses

Salaries Expense Rp3.000.000
Depr Expense Of Equipment Rp294.000
Depr Expense Of Vehicle Rp3.000.000
Total General and Administrative Expenses Rp6.294.000
Total Operating Expenses Rp6.494.000
Operating Income (Profit) Rp36.267.000

I
V Revenue
Outside Business Revenue
Interest Revenue Rp250.000
Net Profit Rp36.517.000

UD SEMEN RAYA KUDUS

Owner’s Equity Of Statement
Periode December 2021
Beginning Capital Rp70.240.000
Increas Capital : Net Profit Rp36.517.000
Decreas Capital : Hasan Drawing Rp200.000
Increas/Decreas On Capital Rp36.217.000
Ending Capital Rp70.040.000

UD SEMEN RAYA KUDUS

 Balance Sheet
Periode December 2021

Aktiva Passiva
Current Asset Current Payable
Rp19.861.00 Rp8.000.00
Cash 0 Account Payable 0
Rp50.000.00 Rp1.000.00
Merchandise Inventory 0 Salaries Payable 0
Rp25.700.00
Account Receivable 0 Total Current Payable Rp9.000.000
Supplies Rp300.000
Rp106.557.00
Accrued Interest Receivabe Rp250.000 Ending Capital 0
Total Current Asset Rp96.111.000

Fixed Asset
Equipment Rp3.000.000
Rp20.000.00
Vehichle 0
Accum Depr Of Equipment -Rp354.000
Accum Depr Of Vehichle -Rp3.200.000
Total Fixed Asset Rp19.446.000

Rp115.557.00 Rp115.557.00
Total Asset 0 Total Passiva 0
 UD SEMEN RAYA KUDUS
Closing Journal
Periode December 2021
Date Account Name Ref Debit Credit

Dec-21 31 Income Summary Rp20.645.000

Cost Of Good Solds Rp20.645.000
31 Sales Rp64.700.000
Interest Revenue Rp250.000
Income Summary Rp64.950.000
31 Income Summary Rp7.788.000
Sales Discount Rp494.000
Sales Return Rp800.000
Salaries Expense Rp3.000.000
Supplies Expense Rp200.000
Depreciation Expense Of Equipment Rp294.000
Depreciation Expense Of Vehichle Rp3.000.000
31 Income Summary Rp36.517.000
Hasan Capital Rp36.517.000
31 Hasan Capital Rp200.000
Hasan Drawing Rp200.000
Total Rp130.100.000 Rp130.100.000
 UD SEMEN RAYA KUDUS
Post Closing Trial Balance
Periode December 2021
Account Account Name Debit Credit
Number
1101 Cash Rp19.861.000
1102 Merchandise Inventory Rp50.000.000
1103 Account Receivable Rp25.700.000
1104 Supplies Rp300.000
1105 Accrued Interest Receivable Rp250.000
1201 Equipment Rp3.000.000
1202 Vehichle Rp20.000.000
1203 Accumulated Depreciation Of Equipment Rp354.000
1204 Accumulated Depreciation Of Vehichle Rp3.200.000
2101 Account Payable Rp8.000.000
2102 Salaries Payable Rp1.000.000
3101 Hasan Capital Rp106.557.000
Total Rp119.111.000 Rp119.111.000

UD SEMEN RAYA KUDUS

Reversing Journal
Periode December 2021

Date Account Name Ref Debit Credit

Jan-22 1 Salaries Payable Rp1.000.000

Salaries Expense Rp1.000.000
1 Interest Revenue Rp250.000
Accrued Interest Receivable Rp250.000
Total Rp1.250.000 Rp1.250.000