UD.

BUANA
TRIAL BALANCE, PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1 1-1100 Cash in Bank Rp 251,370,000 -
2 1-1200 Petty Cash Rp 6,750,000 -
3 1-1300 Accounts Receivable Rp 658,900,000 -
4 1-1400 Allowance for Doubtful Debt - Rp 19,000,000
5 1-1500 Merchandise Inventory Rp 600,390,065 -
6 1-1600 Store Supplies Rp 10,700,000 -
7 1-1700 Prepaid Insurance Rp 15,300,000 -
8 1-1800 Prepaid Rent Rp 21,300,000 -
9 1-1900 Prepaid Tax Rp 15,000,000 -
10 1-2100 Equipment at Cost Rp 63,300,000 -
11 1-2110 Equipment Accum Dep - Rp 16,500,000
12 2-1100 Accounts Payable - Rp 806,080,000
13 2-1200 Expense Payable - Rp 425,000
14 2-1300 Income Tax Payable - Rp -
15 2-1400 PPN Payable - Rp -
16 2-1500 PPN Outcome - Rp 104,800,000
17 2-1600 PPN Income Rp 99,280,000 -
18 2-2100 Bank Mandiri Loan - Rp 285,000,000
19 3-1100 Raka Capital - Rp 366,500,000
20 3-1200 Raka, Drawing Rp 25,400,000 -
21 3-1300 Income Summary - Rp -
22 4-1100 Sales - Rp 1,601,300,000
23 4-1200 Sales Return Rp 58,800,000 -
24 5-1100 Cost of goods Sold Rp 1,226,509,935 -
25 6-1000 Advertising Expenses Rp 4,875,000 -
26 6-1100 Telephone & Electricity expenses Rp 8,700,000 -
27 6-1200 Store Supplies Expenses Rp 4,750,000 -
28 6-1300 Bad Debt Expense Rp 15,100,000 -
29 6-1400 Depreciation Expense Rp 16,500,000 -
30 6-1500 Insurance Expense Rp 14,300,000 -
31 6-1600 Rent Expense Rp 23,300,000 -
32 6-1700 Wages & Salaries Expense Rp 36,300,000 -
33 6-1800 Other Operating Expense Rp 9,800,000 -
34 8-1100 Interest Revenue - Rp 6,100,000
35 9-1100 Interest Expense Rp 12,480,000 -
36 9-1200 Bank Service Charge Rp 6,600,000 -
37 9-1300 Income Tax Expense - -
Total…….. Rp 3,205,705,000 Rp 3,205,705,000
 LEDGER UD. BUANA
DECEMBER 31, 2020
(In Rupiah)

Nama : CASH IN BANK Nomor : 1-1100

1 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 42,770,000 -
Dec 31 Penerimaan Kas CRJ 586,900,000 - 629,670,000 -
31 Pengeluaran Kas CPJ - 378,300,000 251,370,000 -

Nama : petty cash Nomor : 1-1200

2 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 9,800,000 -
Dec 31 Kas Kecil PC - 3,050,000 6,750,000 -

Nama : ACCOUNTS RECEIVABLE Nomor : 1-1300

3 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 85,800,000 -
Dec 31 Penjualan SJ 941,600,000 - 1,027,400,000 -
31 Penerimaan Kas CRJ - 313,500,000 713,900,000 -
31 Jurnal Umum GJ - 55,000,000 658,900,000 -

Nama : ALLOWANCE FOR DOUBTFUL DEBT Nomor : 1-1400

4 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 11,800,000
Dec 31 Penerimaan Kas CRJ - 7,200,000 - 19,000,000

Nama : MERCHANDISE INVENTORY Nomor : 1-1500

5 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 520,000,000 -
Dec 31 Pembelian PC 1,033,800,000 - 1,553,800,000 -
31 Jurnal Umum GJ 44,500,000 - 1,598,300,000 -
31 Jurnal Umum GJ - 997,909,935 600,390,065 -

Nama : STORE SUPPLIES Nomor : 1-1600

6 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 9,800,000 -
Dec 31 Kas Kecil PC 900,000 - 10,700,000 -
 Nama : PREPAID INSURANCE Nomor : 1-1700
7 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 15,300,000 -
Dec

Nama : PREPAID RENT Nomor : 1-1800

8 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 21,300,000 -
Dec

Nama : PREPAID TAX Nomor : 1-1900

9 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 15,000,000 -
Dec

Nama : EQUIPMENT AT COST Nomor : 1-2100

10 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 63,300,000 -
Dec

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

11 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 16,500,000
Dec

Nama : ACCOUNT PAYABLE Nomor : 2-1100

12 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 69,300,000
Dec 31 Pembelian PJ - 1,137,180,000 - 1,206,480,000
31 Pengeluaran Kas CPJ 355,300,000 - - 851,180,000
31 Jurnal Umum GJ 45,100,000 - - 806,080,000

Nama : EXPENSE PAYABLE Nomor : 2-1200

13 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 3,900,000
Dec 31 Pengeluaran Kas CPJ 2,500,000 - - 1,400,000
31 Kas Kecil PC 975,000 - - 425,000
 Nama : INCOME TAX PAYABLE Nomor : 2-1300
14 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 0
Dec

Nama : PPN PAYABLE Nomor : 2-1400

15 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 1,500,000
Dec 31 Pengeluaran Kas CPJ 1,500,000 - - 0

Nama : PPN OUTCOME Nomor : 2-1500

16 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - -
Dec 31 Penjualan SJ - 85,600,000 - 85,600,000
31 Penerimaan Kas CRJ - 24,200,000 - 109,800,000
31 Jurnal Umum GJ 5,000,000 - - 104,800,000

Nama : PPN INCOME Nomor : 2-1600

17 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - -
Dec 31 Pembelian PJ 103,380,000 - 103,380,000 -
31 Jurnal Umum GJ - 4,100,000 99,280,000 -

Nama : BANK MANDIRI LOAN Nomor : 2-2100

18 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 301,000,000
Dec 31 Pengeluaran Kas CPJ 16,000,000 - - 285,000,000

Nama : raka capital Nomor : 3-1100

19 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 366,500,000
Dec
 Nama : raka drawing Nomor : 3-1200
20 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 25,400,000 -
Dec

Nama : INCOME SUMMARY Nomor : 3-1300

21 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2020 1 Saldo Awal TB - - - -
Dec

Nama : SALES Nomor : 4-1100

22 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 503,300,000
Dec 31 Penjualan SJ - 856,000,000 - 1,359,300,000
31 Penerimaan Kas CRJ - 242,000,000 - 1,601,300,000

Nama : SALES RETURN Nomor : 4-1200

23 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 8,800,000 -
Dec 31 Jurnal Umum GJ 50,000,000 - 58,800,000 -

Nama : COST OF GOOD SOLD Nomor : 5-1100

24 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 314,100,000 -
Dec 31 Jurnal Umum GJ 956,909,935 - 1,271,009,935 -
31 Jurnal Umum GJ - 44,500,000 1,226,509,935 -

Nama : ADVERTISING EXPENSES Nomor : 6-1000

25 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 4,200,000 -
Dec 31 Kas Kecil PC 675,000 - 4,875,000 -

Nama : TELEPHONE & ELECTRICITY EXPENSES Nomor : 6-1100

26 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 8,700,000 -
Dec
 Nama : STORE SUPPLIES EXPENSES Nomor : 6-1200
27 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 4,750,000 -
Dec

Nama : BAD DEBT EXPENSE Nomor : 6-1300

28 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 15,100,000 -
Dec

Nama : DEPRECIATION EXPENSE Nomor : 6-1400

29 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 16,500,000 -
Dec

Nama : INSURANCE EXPENSE Nomor : 6-1500

30 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 14,300,000 -
Dec

Nama : RENT EXPENSE Nomor : 6-1600

31 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 23,300,000 -
Dec

Nama : WAGES & SALARIES EXPENSE Nomor : 6-1700

32 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 36,300,000 -
Dec

Nama : OTHER OPERATING EXPENSE Nomor : 6-1800

33 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 9,300,000 -
Dec 31 Kas Kecil PC 500,000 - 9,800,000 -
 Nama : INTEREST REVENUE Nomor : 8-1100
34 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - 6,100,000
Dec

Nama : INTERST EXPENSE Nomor : 9-1100

35 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 9,480,000 -
Dec 31 Pengeluaran Kas CPJ 3,000,000 - 12,480,000 -

Nama : BANK SERVICE CHARGE Nomor : 9-1200

36 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - 6,600,000 -
Dec

Nama : INCOME TAX EXPENSE Nomor : 9-1300

37 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2020 1 Saldo Awal TB - - - -
Dec
 UD. BUANA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO CUSTOMER BALANCE

C001 JB ELEX 188,100,000

C002 DIGITAL ELEX -
C003 MAJU ELEX 467,500,000
C004 PANEN ELEX 3,300,000

Total ……………… 658,900,000

UD. BUANA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO SUPPLIER BALANCE

S001 PT. SAHABAT JAYA 439,560,000

S002 Fa. MAKMUR 366,520,000
S003 PT. MARGONDA -

Total ……………… 806,080,000

UD. BUANA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2020
(In rupiah)

KODE PRODUCT BALANCE

HPP-14 HP PAVILION 14 325,704,340

DI-15 DELL INSPIRON 15 274,685,730

Total ……………… 600,390,070

 UD. BUANA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE (SLAP)
DECEMBER, 2020
(In Rupiah)

Nama : PT. SAHABAT JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (C.15234) TB - - - 23,100,000

Dec 9 Pelunasan C.15234 CPJ 23,100,000 - - -

22 Pembelian A17 PJ 439,560,000 - 439,560,000

Nama : Fa. MAKMUR Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (F.1289) TB - - - 17,600,000

Dec 23 Pelunasan F.1289 CPJ 17,600,000 - - -

29 Pembelian G11 PJ 366,520,000 366,520,000

Nama : PT. MARGONDA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (Fk.2011) TB - - - 28,600,000

Dec 6 Pelunasan Fk.2011 CPJ 28,600,000 - - -

10 Pembelian F05 PJ - 331,100,000 - 331,100,000

10 Retur NK-1 GJ 45,100,000 286,000,000

18 Pelunasan F05 CPJ 286,000,000 -

 UD. BUANA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE (SLAR)
DECEMBER, 2020
(In Rupiah)

Nama : JB ELEX Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (F-11/12) TB - - 34,100,000 -

Dec 3 Pelunasan F-11/12 CRJ - 34,100,000 - -

18 Penjualan F11-2 SJ 188,100,000 188,100,000

Nama : DIGITAL ELEX Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (F-11/25) TB - - 28,600,000 -

Dec 6 Penjualan F12-1 SJ 286,000,000 - 314,600,000 -

7 Retur NK12-1 GJ - 55,000,000 259,600,000 -

12 Pelunasan F12-1 CRJ 231,000,000 28,600,000

14 Pelunasan F-11/25 CRJ 28,600,000 -

Nama : MAJU ELEX Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (F-11/10) TB - - 19,800,000 -

Dec 25 Pelunasan F-11/10 CRJ - 19,800,000 - -

27 Penjualan F12-3 SJ 467,500,000 467,500,000

Nama : PANEN ELEX Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

2020 1 Saldo Awal (F-11/14) TB - - 3,300,000 -

Dec