UD MAKMUR ABADI

PURCHASE JOURNAL
Per. December, 2022
( In Rupiah ) Page :
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN Income FREIGHT PAID
INVENTORY PAYABLE

TOTAL…………….

ACCOUNT NUMBER ……………

RECAPITULATION

DEBIT CREDIT

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD MAKMUR ABADI
SELES JOURNAL
Per. December, 2022
( In Rupiah ) Page :
DEBET CREDIT
DOC.
DATE DESCRIPTION Ref ACCOUNT FREIGHT
NO SALES PPN OUTCOME
RECEIVABLE COLLECTED

AMOUNT…………….
ACCOUNT NUMBER…………….

RECAPITULATION
DEBET KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

AMOUNT AMOUNT
 UD MAKMUR ABADI
GENERAL JOURNAL
Per. December, 2022
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO

AMOUNT…………….

RECAPITULATION
DEBET KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

AMOUNT AMOUNT
 UD MAKMUR ABADI
CASH RECEIPT JOURNAL
Per. December, 2022
Page :
DEBET CREDIT
OTHER
DATE DOC. NO DESCRIPTION REF ACCOUNTS
CASH IN BANK SALES DISCOUNT ACCOUNT
RECEIVABLE AMOUNT
NO.

AMOUNT…………….
ACCOUNT NUMBER…………….

RECAPITULATION
DEBET KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

AMOUNT AMOUNT
-
 UD MAKMUR ABADI
CASH PAYMENT JOURNAL
Per. December, 2022
Page :
DEBET CREDIT
DOC. OTHER
DATE DESCRIPTION REF ACCOUNTS
NO CASH IN BANK COGS
PAYABLE ACCOUNT NO. AMOUNT

AMOUNT…………….
ACCOUNT NUMBER…………….

RECAPITULATION
DEBET KREDIT
ACC. NO AMOUNT ACC. NO AMOUNT

AMOUNT AMOUNT
-
 UD MAKMUR ABADI
PETTY CASH
Per December 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD MAKMUR ABADI
INVENTORY CARD
NAMA : Kulkas Panasonic KODE : P1125 C
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

KODE : Kulkas Toshiba KODE : P2150 C

EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
 UD MAKMUR ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
Per. December, 2021
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Elita Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
 UD MAKMUR ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
Per. December, 2021
(In Rupiah)

Nama : PT Gunung Kawi Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Bromo Asri Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Jaya Putra Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PT MONALISA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017

NO CUSTOMER BALANCE

C 001 Toko Pojok

C 002 Toko Seven
C 003 Toko Raya
C 004 Toko Elita

PT MONALISA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017

NO SUPPLIER BALANCE

S 001 PT Gunung Kawi

S002 PT Bromo Asri
S003 PT Jaya Putra

PT MONALISA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017

NO PRODUCT BALANCE

P1125 C Kulkas Panasonic

P2150 C Kulkas Toshiba
 UD MAKMUR ABADI
GENERAL LADGER
Per. December, 2022

Name : Cash in Bank No. Akun : 1-1100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Petty Cash No. Akun : 1-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Accounts Receivable No. Akun : 1-1300

Balance
Date Description REF Debet Credit
Debet Credit

Name : Allowance for Doubtful Debt No. Akun : 1-1400

Balance
Date Description REF Debet Credit
Debet Credit

Name : Merchandise Inventory No. Akun : 1-1500

Balance
Date Description REF Debet Credit
Debet Credit

Name : Store Supplies No. Akun : 1-1600

Balance
Date Description REF Debet Credit
Debet Credit
Name : Prepaid Insurance No. Akun : 1-1700
Balance
Date Description REF Debet Credit
Debet Credit

Name : Prepaid Rent No. Akun : 1-1800

Balance
Date Description REF Debet Credit
Debet Credit

Name : Equipment at Cost No. Akun : 1-2100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Equipment Accum Dep No. Akun : 1-2110

Balance
Date Description REF Debet Credit
Debet Credit

Name : Accounts Payable No. Akun : 2-1100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Expense Payable No. Akun : 2-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Income Tax Payable No. Akun : 2-1300

Balance
Date Description REF Debet Credit
Debet Credit
Name : PPN Payable No. Akun : 2-1400
Balance
Date Description REF Debet Credit
Debet Credit

Name : PPN Outcome No. Akun : 2-1500

Balance
Date Description REF Debet Credit
Debet Credit

Name : PPN Income No. Akun : 2-1600

Balance
Date Description REF Debet Credit
Debet Credit

Name : Bank Mandiri Loan No. Akun : 2-2100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Malik Capital No. Akun : 3-1100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Malik Drawing No. Akun : 3-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Income Summary No. Akun : 3-1300

Balance
Date Description REF Debet Credit
Debet Credit
Name : Sales No. Akun : 4-1100
Balance
Date Description REF Debet Credit
Debet Credit

Name : Sales Retur No. Akun : 4-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Sales discount No. Akun : 4-1300

Balance
Date Description REF Debet Credit
Debet Credit

Name : Cost of goods Sold No. Akun : 5-1100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Freight Paid No. Akun : 5-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Advertising Expenses No. Akun : 6-1000

Balance
Date Description REF Debet Credit
Debet Credit

Name : Telephone, Internet & Electricity expenses No. Akun : 6-1100

Balance
Date Description REF Debet Credit
Debet Credit
Name : Store Supplies Expenses No. Akun : 6-1200
Balance
Date Description REF Debet Credit
Debet Credit

Name : Bad Debt Expense No. Akun : 6-1300

Balance
Date Description REF Debet Credit
Debet Credit

Name : Depreciation Expense No. Akun : 6-1400

Balance
Date Description REF Debet Credit
Debet Credit

Name : Insurance Expense No. Akun : 6-1500

Balance
Date Description REF Debet Credit
Debet Credit

Name : Rent Expense No. Akun : 6-1600

Balance
Date Description REF Debet Credit
Debet Credit

Name : Wages & Salaries No. Akun : 6-1700

Balance
Date Description REF Debet Credit
Debet Credit

Name : Other Operating Expense No. Akun : 6-1800

Balance
Date Description REF Debet Credit
Debet Credit
Name : Interest Revenue No. Akun : 8-1100
Balance
Date Description REF Debet Credit
Debet Credit

Name : Interest Expense No. Akun : 9-1100

Balance
Date Description REF Debet Credit
Debet Credit

Name : Bank Service Charge No. Akun : 9-1200

Balance
Date Description REF Debet Credit
Debet Credit

Name : Income Tax Expense No. Akun : 9-1300

Balance
Date Description REF Debet Credit
Debet Credit
 UD MAKMUR ABADI
TRIAL BALANCE
Per. December, 2022

NO. ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Malik Capital
3-1200 Malik Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Retur
4-1300 Sales discount
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense