UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2018

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 2,516,500
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 Permata Loan Rp 288,516,500
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 1,267,416,500 Rp 1,267,416,500
 UD BUANA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2018
DEC

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2018
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2018
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NO F CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO TOTAL

2018
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
2018
DEC 1

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
-
-
-
Dec-99
-

TOTAL TOTAL
 UD BUANA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2018
DEC

TOTAL …………………………….
ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : HP Pavilion 14
KODE : HPP-14
( In Rupiah ) METODE : FIFO

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2018
DEC
 UD BUANA
INVENTORY CARD
DECEMBER, 2018
NAME : DELL Inspiron 15
KODE : DI-15
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2018

DEC
0
0
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2018

DEC

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2018

DEC

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2018

DEC
Nama : PANEN ELEX Kode : C004
Balance
Date Description Ref Debit Credit
Debit Credit
2018
DEC
 UD BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2018

DEC

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2018

DEC

Nama : PT MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2018
DEC
 UD BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

UD BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

1
2
3
Total ………………

UD BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

1
2
Total ………………
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 42,770,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 85,800,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 11,800,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 520,000,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,800,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 15,300,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 21,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 2,516,500

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 16,500,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 69,300,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 3,900,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 1,500,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance -

NAMA : Bank Mandiri Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 288,516,500

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 366,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 25,400,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 503,300,000

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 314,100,000

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,800,000
 UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,200,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 8,700,000

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 4,750,000

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 15,100,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 16,500,000

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 14,300,000

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 23,300,000

NAMA : Wages & Salaries No.: 6-1700

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 36,300,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,300,000

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp 6,100,000

NAMA : Other Revenue No.: 8-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance Rp -
NAMA : Interest Expense No.: 9-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 9,480,000

UD BUANA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance 6,600,000

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 211,770,000
1-1200 Petty Cash Rp 6,650,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 635,600,000
1-1600 Store Supplies Rp 10,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 2,516,500
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 500,000
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 101,200,000
2-1600 PPN Income Rp 97,660,000
2-2100 Bank Permata Loan Rp 272,516,500
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,565,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,193,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 3,450,000
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 Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
8-1200 Other Revenue Rp -
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Total Rp 3,152,376,500
 5070000
250000
5320000
5950000
5950000
2500000
2500000
1250000
1250000

13945000
13945000
1250000
1250000
3500000
3500000
2200000
2200000

101200000
97660000
3540000
7826500
7826500
144941500 144941500 0

1565300000 0,5%
0.50%

13945000
5950000
1250000
2500000
1250000
5700000
7826500
3540000

97660000
5320000
144941500
200770000
5070000
195700000
 D k d k d k
211770000 5070000

200770000 5070000 205840000

 UD. BUANA
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

TGL NAMA AKUN REF DEBET CREDIT

2018 Cash In 5070000
bank
Des 250000
5320000
5950000
5950000
2500000
2500000
1250000
1250000

13945000
13945000
1250000
1250000
3500000
3500000
2200000
2200000

101200000
97660000
3540000
7826500
7826500
144941500 144941500
Sales Rp 1,565,300,000 Rp 7,826,500
Sales Retur Rp 50,000,000
Bruto Rp 1,515,300,000
 UD. BUANA
NERACA LAJUR
Desember 2018

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-2110
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-2100
3-1100
3-1200
4-1100
4-1200
5-1100
5-1200
6-1000
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
8-1100
8-1200
9-1100
9-1200
9-1300
-

neraca saldo penyesuaian

NAMA AKUN d k d
Cash in Bank 211,770,000 5,070,000
Petty Cash 6,650,000
Accounts Receivable 658,900,000
Allowance for Doubtful Debt 19,000,000
Merchandise Inventory 617600000
Store Supplies 10800000
Prepaid Insurance 15300000
Prepaid Rent 21300000
Prepaid Tax 2516500
Equipment at Cost 63300000
Equipment Accum Dep 16500000
Accounts Payable 788260000
Expense Payable 500000
Income Tax Payable 0
PPN Payable 0
PPN Outcome 101200000 101200000
PPN Income 97660000
Bank Permata Loan 272516500
Raka Capital 366500000
Raka, Drawing 25400000
Sales 1565300000
Sales Return 50000000
Cost of goods Sold 1193100000
Freight Paid 8800000
Advertising Expenses 4950000
Telephone & Electricity expenses 8700000 2200000
Store Supplies Expenses 4750000 5950000
Bad Debt Expense 15100000 13945000
Depreciation Expense 16500000 1250000
Insurance Expense 14300000 1250000
Rent Expense 23300000 2500000
Wages & Salaries 36300000 3500000
Other Operating Expense 9800000
Interest Revenue 6100000
Interest Expense 12480000 0
Bank Service Charge 6600000 250000
Income Tax Expense 7826500
3135876500 3135876500 144941500
NERACA
KREDIT

- -
-
 -
-

neraca Laba rugi neraca

k d k d k d k
216840000 216840000
6650000 6650000
658900000 658900000
13945000 32945000 32945000
617600000 617600000
5950000 4850000 4850000
1250000 14050000 14050000
2500000 18800000 18800000
2516500 2516500
63300000 63300000
1250000 17750000 17750000
788260000 788260000
5700000 6200000 6200000
7826500 7826500 7826500
3540000 3540000 3540000
0
97660000 0
272516500 272516500
366500000 366500000
25400000 25400000
1565300000 1565300000
50000000 50000000
1193100000 1193100000
8800000 8800000
4950000 4950000
10900000 10900000
10700000 10700000
29045000 29045000
17750000 17750000
15550000 15550000
25800000 25800000
39800000 39800000
9800000 9800000
5320000 11420000 11420000
12480000 12480000
6850000 6850000
7826500 7826500
144941500 3072258000 3072258000 1443351500 1576720000 1628906500 1495538000
133368500 133368500

1576720000 1576720000 1628906500 1628906500

 UD BUANA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2018

Sales
Sales Return 1,565,300,000
(50,000,000)
Net Sales
Cost Of Goods Sold 1,193,100,000
Freight Paid 8,800,000

Laba Kotor
Beban Beban
Advertising Expenses 4,950,000
Telephone & Electricity Expenses 10,900,000
Store Supplies Expenses 10,700,000
Bad Debt Expenses 29,045,000
Depreciation Expenses 17,750,000
Insurance Expenses 15,550,000
Rent Expenses 25,800,000
Wages & Salaries Expenses 39,800,000
Other Operating Expenses 9,800,000

Pendapatan & Beban Lainnya

Pendapatan
Interest Revenue 11,420,000

Beban Lainnya
Interest Expenses 12,480,000
Bank Service Charge 6,850,000
Income Tax Expenses 7,826,500
27,156,500
ber 2018

1,515,300,000

(1,201,900,000)
313,400,000

(164,295,000)
149,105,000

(15,736,500)
133,368,500
 UD BUANA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2018
Modal Awal
Modal Awal 3.67E+08
Laba Usaha 1.33E+08
Prove -25400000
1.08E+08
Modal Akhi 4.74E+08
 UD BUANA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
Aktiva Pasiva
Aktiva Lancar Utang Lancar
Cash In bank 216,840,000 Account Payable Rp 788,260,000
Petty Cash 6,650,000 Expense Payable Rp 6,200,000
Account Receivable Rp 658,900,000 Income Tax Payable 7,826,500
-Rp 32,945,000 PPN Payable 3,540,000
625,955,000 Rp 805,826,500
Merchandise Inventory 617,600,000
Store Supplier 4,850,000 Utang Jangka Panjang
Prepaid Insurance 14,050,000 Bank Permata Loan Rp 272,516,500
Prepaid Rent 18,800,000 Total Kewajiban 1,078,343,000
Prepaid Tax 2,516,500
Total Aktiva Lancar 1,507,261,500
Aktiva Tetap Ekuitas
Equipment At cost 63300000 Raka Capital 474,468,500
equipment accum dep -17750000
Total Aktiva Tetap 45,550,000
1,552,811,500 1,552,811,500
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)

KETERANGAN Rp

Aktivitas Operasi
Penerimaan dari Bank 5,070,000
Penerimaan dari Costumer 547,300,000
Pembayaran dari Supplier (355,300,000)
Pembayaran Gaji (2,500,000)
Pembayaran PPN Payable (1,500,000)
Pembayaran Expense Payable (3,000,000)
Pembayaran Advertising Expenses (750,000)
Pembayaran Telephone & Electricity (900,000)
Pembayaran Perlengkapan Toko (1,000,000)
Pembayaran Perbaikan Toko (500,000)
Kenaikan dari Aktivitas Operasi

Aktivitas Investasi

Aktivitas Pendanaan
Pembayaran Utang Bank (16,000,000)

Kenaikan Bersih dari Kas dan Setara Kas

Saldo Awal Kas dan Setara Kas
Saldo Akhir Kas dan Setara Kas
 UD BUANA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
Rp

186,920,000

(16,000,000)
170,920,000
52,570,000
223,490,000
 UD BUANA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT

2018
DES 31 Sales ###
Interest Revenue Rp 11,420,000
Income Summary

31 Income Summary Rp 1,443,351,500

Sales Return
Cost Of goods Sold
Freight paid
Advertising Expenses
Telephone & Electricity Expenses
Store Supplies Expenses
Bad Debt Expenses
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Interest Revenue
Bank Service Charge
Income Tax Expense

31 Income Summary Rp 133,368,500

Raka Capital

31 Raka Capital (Modal) Rp 25,400,000

Raka Drawing (Prive)

Rp 3,178,840,000
 CREDIT

Rp 1,576,720,000

Rp 50,000,000
Rp 1,193,100,000
Rp 8,800,000
Rp 4,950,000
Rp 10,900,000
Rp 10,700,000
Rp 29,045,000
Rp 17,750,000
Rp 15,550,000
Rp 25,800,000
Rp 39,800,000
Rp 9,800,000
Rp 12,480,000
Rp 6,850,000
Rp 7,826,500

Rp 133,368,500

Rp 25,400,000

Rp 3,178,840,000
 UD BUANA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 216,840,000
1-1200 Petty Cash Rp 6,650,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 32,945,000
1-1500 Merchandise Inventory Rp 617,600,000
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax Rp 2,516,500
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,750,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 6,200,000
2-1300 Income Tax Payable Rp 7,826,500
2-1400 PPN Payable Rp 3,540,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Permata Loan Rp 272,516,500
3-1100 Raka Capital Rp 474,468,500

Jumlah ........................ Rp 1,603,506,500 Rp 1,603,506,500