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Ud Bangunan Sakti

The document appears to be a trial balance, general journal, and ledger for UD Bangunan Sakti for the month of June 2011. It shows the company's cash, accounts receivable, inventory, supplies, building, equipment, accounts payable, capital, sales, purchases, and other expenses/revenues for the period. Transactions are recorded, along with balances at the end of each account.

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724 views18 pages

Ud Bangunan Sakti

The document appears to be a trial balance, general journal, and ledger for UD Bangunan Sakti for the month of June 2011. It shows the company's cash, accounts receivable, inventory, supplies, building, equipment, accounts payable, capital, sales, purchases, and other expenses/revenues for the period. Transactions are recorded, along with balances at the end of each account.

Uploaded by

Anonymous FzCL5o
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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UD BANGUNAN SAKTI

TRIAL BALANCE

MAY 31, 2011


Reference Account Debt
1101 Cash Rp 155,000,000
1102 Account Receivable Rp 35,000,000
1103 Inventory Rp 40,000,000
1104 Supplies Rp 3,000,000
1201 Building Rp 100,000,000
1202 Equipment Rp 45,000,000
2101 Account Payable
3101 Surya, Capital
3201 Surya, Drawing Rp 1,300,000
4101 Sales
4102 Sales Discount Rp 1,000,000
4103 Sales Return Rp 2,500,000
4201 Rent Revenue
5101 Purchase Rp 60,000,000
5102 Purchase Discount
5103 Purchase Return
5104 Freight In Rp 500,000
5105 Freight Out Rp 900,000
5106 Salaries Expense Rp 3,000,000
Amount Rp 447,200,000
Credit

Rp 8,300,000
Rp 268,100,000

Rp 165,000,000

Rp 4,000,000
Rp 1,800,000

Rp 447,200,000
UD BANGUNAN SAKTI
GENERAL JOURNAL
JUNE 2011
Date Account Ref Debt
2 June Cash 1101 Rp 20,000,000
Account Receivable 1102
4 June Purchase 5101 Rp 5,000,000
Account Payable 1101
Purchase 5101 Rp 3,400,000
Cash 1101
11 June Cash 1101 Rp 9,700,000
Sales Discount 4102 Rp 300,000
Account Receivable 1102
12 June Account Receivable 1102 Rp 9,000,000
Sales 4101
Freight Out 5105 Rp 500,000
Account Payable 2101
13 June Freight In 5104 Rp 100,000
Cash 1101
16 June Account Receivable 1102 Rp 50,000,000
Sales 4101
18 June Cash 1101 Rp 4,800,000
Sales Discount 4102 Rp 200,000
Account Receivable 1102
20 June Purchase 5101 Rp 4,500,000
Cash 1101
22 June Sales Return 4103 Rp 10,000,000
Account Receivable 1102
24 June Account Payable 2101 Rp 8,300,000
Cash 1101
Purchase Discount 5103
25 June Cash 1101 Rp 5,000,000
Account Receivable 1102
25 June Supplies 1104 Rp 1,000,000
Equipment 1202 Rp 7,000,000
Cash 1101
27 June Cash 1101 Rp 400,000
Purchase Return 5103
28 June Equipment 1202 Rp 1,000,000
Account Payable 2101
29 June Cash 1101 Rp 800,000
Rent Revenue 4201
30 June Cash 1101 Rp 400,000
Sales 4101
Amount Rp 141,400,000
Credit Desc
3/30, n/60
Rp 20,000,000

Rp 5,000,000
1/10, n/30
Rp 3,400,000
3/30, n/30

Rp 10,000,000
4/10, n/30
Rp 9,000,000

Rp 500,000

Rp 100,000
4/10, n/30
Rp 50,000,000
4/10, n/30

Rp 5,000,000
10%
Rp 4,500,000

Rp 10,000,000
2/30, n/60
Rp 8,140,000
Rp 160,000

Rp 5,000,000
Rp 8,000,000

Rp 400,000

Rp 1,000,000

Rp 800,000

Rp 400,000
Rp 141,400,000
UD BANGUNAN SAKTI
LEDGER
JUNE 2011

CASH
DATE DESC DEBIT

2 JUNE BADAN SEHAT Rp 20,000,000


4 JUNE TOKO KOKOH
11 JUNE TOSERBA LENGKAP Rp 9,700,000
13 JUNE CASH
18 JUNE TOKO BAJU KATUN Rp 4,800,000
20 JUNE CASH
24 JUNE TOKO KOLEKTOR
25 JUNE TOSERBA LENGKAP Rp 5,000,000
25 JUNE CASH
27 JUNE CASH Rp 400,000
29 JUNE CASH Rp 800,000
30 JUNE CASH Rp 400,000

ACCOUNT RECEIVABLE
DATE DESC DEBIT

2 JUNE BADAN SEHAT


11 JUNE TOSERBA LENGKAP
12 JUNE TOKO BAJU KATUN Rp 9,000,000
16 JUNE TOSERBA LENGKAP Rp 50,000,000
18 JUNE TOKO BAJU KATUN
22 JUNE TOSERBA LENGKAP
25 JUNE TOSERBA LENGKAP

SUPPLIES
DATE DESC DEBIT

25 JUNE SUPPLIES Rp 1,000,000

EQUIPMENT
DATE DESC DEBIT

25 JUNE EQUIPMENT Rp 7,000,000


28 JUNE MEBEL CANTIK Rp 1,000,000
PURCHASE
DATE DESC DEBIT

04 JUNE TOKO KOKOH Rp 5,000,000


TOKO KOKOH Rp 3,400,000
20 JUNE PURCHASE Rp 4,500,000

ACCOUNT PAYABLE
DATE DESC DEBIT

04 JUNE TOKO KOKOH


12 JUNE TOKO BAJU KATUN
24 JUNE TOKO KOLEKTOR Rp 8,300,000
28 JUNE MEBEL CANTIK

SALES DISCOUNT
DATE DESC DEBIT

11 JUNE TOSERBA LENGKAP Rp 300,000


18 JUNE TOKO BAJU KATUN Rp 200,000

FREIGHT IN
DATE DESC DEBIT

13 JUNE FREIGHT INN Rp 100,000

FREIGHT OUT
DATE DESC DEBIT

12 JUNE FREIGHT OUT Rp 500,000

SALES
DATE DESC DEBIT

12 JUNE TOKO BAJU KATUN


16 JUNE TOSERBA LENGKAP
30 JUNE SALES

SALES RETURN
DATE DESC DEBIT
22 JUNE Rp 10,000,000

RENT REVENUE
DATE DESC DEBIT
29 JUNE RENT REVENUE

PURCHASE RETURN
DATE DESC DEBIT

27 JUNE TOKO KOLEKTOR

PURCHASE DISCOUNT
DATE DESC DEBIT

24 JUNE TOKO KOLEKTOR


UD BANGUNAN SAKTI
LEDGER
JUNE 2011

1101
CREDIT SALDO
Rp 155,000,000
Rp 175,000,000
Rp 3,400,000 Rp 171,600,000
Rp 181,300,000
Rp 100,000 Rp 181,200,000
Rp 186,000,000
Rp 4,500,000 Rp 181,500,000
Rp 8,140,000 Rp 173,360,000
Rp 178,360,000
Rp 8,000,000 Rp 170,360,000
Rp 170,760,000
Rp 171,560,000
Rp 171,960,000
TOTAL Rp 171,960,000

1102
CREDIT SALDO
Rp 35,000,000
Rp 20,000,000 Rp 15,000,000
Rp 10,000,000 Rp 5,000,000
Rp 14,000,000
Rp 64,000,000
Rp 5,000,000 Rp 59,000,000
Rp 10,000,000 Rp 49,000,000
Rp 5,000,000 Rp 44,000,000
TOTAL Rp 44,000,000

1104
CREDIT SALDO
Rp 3,000,000
Rp 4,000,000
TOTAL Rp 4,000,000

1202
CREDIT SALDO
Rp 45,000,000
Rp 52,000,000
Rp 53,000,000
TOTAL Rp 53,000,000
5101
CREDIT SALDO
Rp 60,000,000
Rp 65,000,000
Rp 68,400,000
Rp 72,900,000
TOTAL Rp 72,900,000

2101
CREDIT SALDO
Rp 8,300,000
Rp 5,000,000 Rp 13,300,000
Rp 500,000 Rp 13,800,000
Rp 5,500,000
Rp 1,000,000 Rp 6,500,000
TOTAL Rp 6,500,000

4102
CREDIT SALDO
Rp 1,000,000
Rp 1,300,000
Rp 1,500,000
TOTAL Rp 1,500,000

5104
CREDIT SALDO
Rp 500,000
Rp 600,000
TOTAL Rp 600,000

5105
CREDIT SALDO
Rp 900,000
Rp 1,400,000
TOTAL Rp 1,400,000

5105
CREDIT SALDO
Rp 165,000,000
Rp 9,000,000 Rp 174,000,000
Rp 50,000,000 Rp 224,000,000
Rp 400,000 Rp 224,400,000
TOTAL Rp 224,400,000

4103
CREDIT SALDO
Rp 2,500,000
Rp 12,500,000
TOTAL Rp 12,500,000

4201
CREDIT SALDO
Rp 800,000 Rp 800,000
TOTAL Rp 800,000

5103
CREDIT SALDO
Rp 1,800,000
Rp 400,000 Rp 2,200,000
TOTAL Rp 2,200,000

5102
CREDIT SALDO
Rp 4,000,000
Rp 160,000 Rp 4,160,000
TOTAL Rp 4,160,000
UD BANGUNAN SAKTI

TRIAL BALANCE

JUNE 31, 2011


Reference Account Debt
1101 Cash Rp 171,960,000
1102 Account Receivable Rp 44,000,000
1103 Inventory Rp 40,000,000
1104 Supplies Rp 4,000,000
1201 Building Rp 100,000,000
1202 Equipment Rp 53,000,000
2101 Account Payable
3101 Surya, Capital
3201 Surya, Drawing Rp 1,300,000
4101 Sales
4102 Sales Discount Rp 1,500,000
4103 Sales Return Rp 12,500,000
4201 Rent Revenue
5101 Purchase Rp 72,900,000
5102 Purchase Discount
5103 Purchase Return
5104 Freight In Rp 600,000
5105 Freight Out Rp 1,400,000
5106 Salaries Expense Rp 3,000,000
Amount Rp 506,160,000
Credit

Rp 6,500,000
Rp 268,100,000

Rp 224,400,000

Rp 800,000

Rp 4,160,000
Rp 2,200,000

Rp 506,160,000
PROFIT AND LOSS STATEMENT
MAY,1-31 2011

I.INCOME
SALES Rp 224,400,000
SALES DISCOUNT Rp 1,500,000
SALES RETURN Rp 12,500,000
FREIGHT IN Rp 600,000
Rp 14,600,000
NET SALES
RENT REVENUE

TOTAL NET OF REVENUE

II.COST OF GOODS SOLD


IVENTORY Rp 40,000,000
PURCHASE Rp 72,900,000
FRIGHT OUT Rp 1,400,000

PURCHASE DISCOUNT Rp 4,160,000


PURCHASE RETURN Rp 2,200,000
SS STATEMENT
1 2011

Rp 209,800,000
Rp 800,000

Rp 210,600,000
PROFIT AND LOSS STATEMENT
MAY,1-31 2011

I.INCOME
SALES Rp 224,400,000
SALES DISCOUNT Rp 1,500,000
SALES RETURN Rp 12,500,000
FREIGHT IN Rp 600,000
Rp 14,600,000
NET SALES
RENT REVENUE

TOTAL NET OF REVENUE

II.COST OF GOODS SOLD


IVENTORY Rp 40,000,000
PURCHASE Rp 72,900,000
FRIGHT OUT Rp 1,400,000

PURCHASE DISCOUNT Rp 4,160,000


PURCHASE RETURN Rp 2,200,000
SS STATEMENT
1 2011

Rp 209,800,000
Rp 800,000

Rp 210,600,000

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