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    Buku Besar Ud Buana

    Uploaded by

    Nabilla Paramita
    The trial balance provided is for UD Buana as of December 1, 2021. It shows account balances for assets, liabilities, equity, revenues and expenses. Major assets include merchandise inventory of Rp 520,000,000 and equipment at cost of Rp 63,300,000. Major liabilities include bank loans of Rp 301,000,000 and accounts payable of Rp 69,300,000. Equity includes capital of Rp 366,500,000. Revenue of Rp 503,300,000 and expenses including cost of goods sold of Rp 314,100,000 are also presented.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Buku Besar Ud Buana

    Uploaded by

    Nabilla Paramita
    488 views23 pages
    The trial balance provided is for UD Buana as of December 1, 2021. It shows account balances for assets, liabilities, equity, revenues and expenses. Major assets include merchandise inventory of Rp 520,000,000 and equipment at cost of Rp 63,300,000. Major liabilities include bank loans of Rp 301,000,000 and accounts payable of Rp 69,300,000. Equity includes capital of Rp 366,500,000. Revenue of Rp 503,300,000 and expenses including cost of goods sold of Rp 314,100,000 are also presented.

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    buku besar ud buana

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    The trial balance provided is for UD Buana as of December 1, 2021. It shows account balances for assets, liabilities, equity, revenues and expenses. Major assets include merchandise inventory of Rp 520,000,000 and equipment at cost of Rp 63,300,000. Major liabilities include bank loans of Rp 301,000,000 and accounts payable of Rp 69,300,000. Equity includes capital of Rp 366,500,000. Revenue of Rp 503,300,000 and expenses including cost of goods sold of Rp 314,100,000 are also presented.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    488 views23 pages

    Buku Besar Ud Buana

    Uploaded by

    Nabilla Paramita
    The trial balance provided is for UD Buana as of December 1, 2021. It shows account balances for assets, liabilities, equity, revenues and expenses. Major assets include merchandise inventory of Rp 520,000,000 and equipment at cost of Rp 63,300,000. Major liabilities include bank loans of Rp 301,000,000 and accounts payable of Rp 69,300,000. Equity includes capital of Rp 366,500,000. Revenue of Rp 503,300,000 and expenses including cost of goods sold of Rp 314,100,000 are also presented.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 23

    UD.

    BUANA
    TRIAL BALANCE, PER 1 DESEMBER 2021

    KODE NAMA AKUN DEBET KREDIT


    1-1100 Cash in Bank Rp 42,770,000
    1-1200 Petty Cash Rp 9,800,000
    1-1300 Accounts Receivable Rp 85,800,000
    1-1400 Allowance for Doubtful Debt Rp 11,800,000
    1-1500 Merchandise Inventory Rp 520,000,000
    1-1600 Store Supplies Rp 9,800,000
    1-1700 Prepaid Insurance Rp 15,300,000
    1-1800 Prepaid Rent Rp 21,300,000
    1-1900 Prepaid Tax Rp 15,000,000
    1-2100 Equipment at Cost Rp 63,300,000
    1-2110 Equipment Accum Dep Rp 16,500,000
    2-1100 Accounts Payable Rp 69,300,000
    2-1200 Expense Payable Rp 3,900,000
    2-1300 Income Tax Payable
    2-1400 PPN Payable Rp 1,500,000
    2-1500 PPN Outcome
    2-1600 PPN Income
    2-2100 Bank Mandiri Loan Rp 301,000,000
    3-1100 Raka Capital Rp 366,500,000
    3-1200 Raka, Drawing Rp 25,400,000
    4-1100 Sales Rp 503,300,000
    4-1200 Sales Return
    5-1100 Cost of goods Sold Rp 314,100,000
    5-1200 Freight Paid Rp 8,800,000
    6-1000 Advertising Expenses Rp 4,200,000
    6-1100 Telephone & Electricity expenses Rp 8,700,000
    6-1200 Store Supplies Expenses Rp 4,750,000
    6-1300 Bad Debt Expense Rp 15,100,000
    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 Rp 36,300,000
    6-1800 Other Operating Expense Rp 9,300,000
    8-1100 Interest Revenue Rp 6,100,000
    9-1100 Interest Expense Rp 9,480,000
    9-1200 Bank Service Charge Rp 6,600,000
    9-1300 Income Tax Expense
    Rp 1,279,900,000 Rp 1,279,900,000
    #REF! RECAPITULATION PURCH
    BUKU BESAR UMUM DEBIT
    Bulan DESEMBER 2021 ACC. NO
    v 1-1500
    NAMA : Cash In Bank No.: 1-1100 v 2-1600
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 42,770,000 TOTAL


    31 Receipt Journal Rp 536,300,000 Rp 579,070,000
    31 Payment Journal Rp 378,300,000 Rp 200,770,000
    31 Sales Journal RECAPITULATION SAL
    31 Purchases Journal DEBIT
    31 General Journal ACC. NO
    31 AJP v #REF!
    31 Closing Journal

    TOTAL
    NAMA : Petty Cash No.: 1-1200
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT RECAPITULATION GENER
    Des 1 Balance 9,800,000 DEBIT
    31 Receipt Journal ACC. NO
    31 Payment Journal v #REF!
    31 Petty Cash Recap v #REF!
    31 Purchases Journal v #REF!
    31 General Journal v #REF!
    31 AJP #REF!
    31 Closing Journal
    TOTAL

    NAMA : Accounts Receivable No.: 1-1300


    SALDO RECAPITULATION CA
    TANGGAL KETERANGAN REF DEBIT KREDIT
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT DEBIT
    Des 1 Balance 85,800,000 ACC. NO
    31 Sales Journal Rp 941,600,000 Rp 1,027,400,000 v #REF!
    31 Receipt Journal Rp 262,900,000 Rp 764,500,000
    31 Payment Journal
    31 Purchases Journal
    31 General Journal Rp 55,000,000 Rp 709,500,000
    31 AJP
    31 Closing Journal
    TOTAL

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


    SALDO RECAPITULATION CAS
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT DEBIT
    Des 1 Balance Rp 11,800,000 ACC. NO
    31 Receipt Journal Rp 7,200,000 Rp 19,000,000 v #REF!
    31 Payment Journal v #REF!
    31 Sales Journal v #REF!
    31 Purchases Journal v #REF!
    31 General Journal v #REF!
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM TOTAL
    Bulan DESEMBER 2021

    NAMA : Merchandise Inventory No.: 1-1500 RECAPITULATION PE


    SALDO DEBIT
    TANGGAL KETERANGAN REF DEBIT KREDIT
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT ACC. NO
    Des 1 Balance 520,000,000 v #REF!
    31 Purchases Journal Rp 1,017,200,000 Rp 1,537,200,000 v #REF!
    31 Payment Journal Rp 1,537,200,000 v #REF!
    31 Sales Journal Rp 1,537,200,000 v #REF!
    31 Receipt Journal Rp 1,537,200,000 #REF!
    31 General Journal Rp 920,000,000 Rp 617,200,000
    31 AJP
    31 Closing Journal TOTAL

    NAMA : Store Supplies No.: 1-1600


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 9,800,000


    31 Petty Cash Recap
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Prepaid Insurance No.: 1-1700


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 15,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Prepaid Rent No.: 1-1800


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 21,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Prepaid Tax No.: 1'1900


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 15,000,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Equitment at Cost No.: 1-2100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 63,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Equitment Accum Dep No.: 1-1210


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 16,500,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal
    NAMA : Accounts Payable No.: 2-1100
    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 69,300,000


    31 Purchases Journal Rp 1,118,920,000 Rp 1,188,220,000
    31 Payment Journal Rp 355,300,000 Rp 832,920,000
    31 Sales Journal Rp 832,920,000
    31 Purchases Journal Rp 832,920,000
    31 General Journal Rp 45,100,000 Rp 787,820,000
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Expense Payable No.: 2-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 3,900,000


    31 Receipt Journal Rp 3,900,000
    31 Payment Journal Rp 2,500,000 Rp 1,400,000
    31 Sales Journal
    31 Purchases Journal
    31 Petty Cash Recap
    31 AJP
    31 Closing Journal

    NAMA : Income Tax Payable No.: 2-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp -
    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : PPN Payable No.: 2-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 1,500,000


    31 Receipt Journal Rp 1,500,000
    31 Payment Journal Rp 1,500,000 Rp -
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : PPN Outcome No.: 2-1500


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance Rp -
    31 Receipt Journal Rp 24,200,000 Rp 24,200,000
    31 Payment Journal Rp 24,200,000
    31 Sales Journal Rp 85,600,000 Rp 109,800,000
    31 Purchases Journal
    31 General Journal Rp 5,000,000 Rp 104,800,000
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : PPN Income No.: 2-1600


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance -
    31 Receipt Journal -
    31 Payment Journal -
    31 Sales Journal -
    31 Purchases Journal Rp 101,720,000 Rp 101,720,000
    31 General Journal Rp 4,100,000 Rp 97,620,000
    31 AJP
    31 Closing Journal

    NAMA : Bank Mandiri Loan No.: 2-2100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 301,000,000


    31 Receipt Journal Rp 301,000,000
    31 Payment Journal Rp 16,000,000 Rp 285,000,000
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Raka Capital No.: 3-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 366,500,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Raka Drawing No.: 3-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 25,400,000


    31 Petty Cash Recap
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Sales No.: 4-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 503,300,000


    31 Receipt Journal Rp 242,000,000 Rp 745,300,000
    31 Payment Journal Rp 745,300,000
    31 Sales Journal Rp 856,000,000 Rp 1,601,300,000
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Sales Return No.: 4-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance -
    31 Receipt Journal -
    31 Payment Journal -
    31 Sales Journal -
    31 Purchases Journal -
    31 General Journal Rp 50,000,000 Rp 50,000,000
    31 AJP
    31 Closing Journal

    NAMA : Cost of Goods Sold No.: 5-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 314,100,000


    31 Receipt Journal 314,100,000
    31 Payment Journal 314,100,000
    31 Sales Journal 314,100,000
    31 Purchases Journal 314,100,000
    31 General Journal Rp 879,000,000 Rp 1,193,100,000
    31 AJP
    31 Closing Journal

    NAMA : Freight Paid No.: 5-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 8,800,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Advertising Expenses No.: 6-1000


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 4,200,000


    31 Petty Cash Recap
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Telephone& Electricity Expens No.: 6-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 8,700,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Store Supplies Expenses No.: 6-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 4,750,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Bad Debt Expense No.: 6-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 15,100,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal
    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Depreciation Expense No.: 6-1400


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 16,500,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Insurance Expense No.: 6-1500


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 14,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Rent Expense No.: 6-1600


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 23,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Wages & Salaries No.: 6-1700


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 36,300,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal
    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Other Operating Expense No.: 6-1800


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 9,300,000


    31 Petty Cash Recap
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Interest Revenue No.: 8-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance Rp 6,100,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Interest Expense No.: 9-1100


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 9,480,000


    31 Receipt Journal 9,480,000
    31 Payment Journal Rp 3,000,000 Rp 12,480,000
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    NAMA : Bank Service Charge No.: 9-1200


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT

    Des 1 Balance 6,600,000


    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal

    UD BUANA
    BUKU BESAR UMUM
    Bulan DESEMBER 2021

    NAMA : Income Tax Expense No.: 9-1300


    SALDO
    TANGGAL KETERANGAN REF DEBIT KREDIT
    DEBIT KREDIT
    Des 1 Balance
    31 Receipt Journal
    31 Payment Journal
    31 Sales Journal
    31 Purchases Journal
    31 General Journal
    31 AJP
    31 Closing Journal
    RECAPITULATION PURCHASE JOURNAL
    DEBIT CREDIT
    TOTAL ACC. NO TOTAL
    #REF! 2-1100 #REF! v
    #REF!

    #REF! TOTAL #REF!

    RECAPITULATION SALES JOURNAL


    DEBIT KREDIT
    TOTAL ACC. NO TOTAL
    #REF! #REF! #REF! v
    #REF! #REF! v

    #REF! TOTAL #REF!

    RECAPITULATION GENERAL JOURNAL


    DEBIT KREDIT
    TOTAL ACC. NO TOTAL
    #REF! #REF! #REF! v
    #REF! #REF! #REF! v
    #REF! #REF! #REF! v
    #REF! #REF! #REF! v
    #REF!

    #REF! TOTAL #REF!

    RECAPITULATION CASH RECEIPT


    DEBIT KREDIT
    TOTAL ACC. NO TOTAL
    #REF! #REF! #REF! v
    #REF! #REF! v
    #REF! #REF! v
    #REF! #REF! v

    #REF! TOTAL #REF!

    RECAPITULATION CASH PAYMENT


    DEBIT KREDIT
    TOTAL ACC. NO TOTAL
    #REF! #REF! #REF! v
    #REF!
    #REF!
    #REF! -
    #REF!
    -
    -

    -
    #REF! TOTAL #REF!

    RECAPITULATION PETTY CASH


    DEBIT KREDIT
    TOTAL ACC. NO TOTAL
    #REF! #REF! #REF! v
    #REF!
    #REF!
    #REF!
    #REF!

    #REF! TOTAL #REF!

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