UD ABADI

PURCHASE JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

2022
DEC

TOTAL…………….
ACCOUNT NUMBER ……………

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
SALES JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT PPN FREIGHT
SALES
RECEIVABLE OUTCOME COLLECTED

2022
DEC

TOTAL ……………
ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2022
DEC

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE RE OTHERS
DATE DESCRIPTION SALES ACCOUNT
NO F CASH IN BANK PPN OUTCOME
DISCOUNT RECEIVABLE ACCOUNT ACC. NO TOTAL

2022
DEC

TOTAL …………………
ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS
DATE DESCRIPTION REF ACCOUNT PURCHASE
NO. ACC CASH IN BANK
PAYABLE ACCOUNT TOTAL DISCOUNT
NO.
2022
DEC

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
PETTY CASH
DECEMBER, 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2022
DEC

TOTAL …………………………….
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Panasonic
KODE : P1125C
( In Rupiah ) METODE : Average

EVIDEN IN OUT BALANCE

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

2022
DEC
 UD ABADI
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Toshiba
KODE : P2150C
( In Rupiah ) METODE : FIFO
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022

DEC
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2022

DEC

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2022

DEC

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2022

DEC

Nama : Toko Elita Kode : C004

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit Credit
2022
DEC
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)

Nama : PT GUNUNG KAWI Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2022

DEC

Nama : PT BROMO ASRI Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2022

DEC

Nama : PT JAYA PUTRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2022
DEC
 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
Total ………………

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO SUPPLIER BALANCE

1
2
3
Total ………………

UD ABADI
LIST OF INVENTORY BALANCE
DECEMBER 31, 2022
(In rupiah)

KODE PRODUCT BALANCE

1
2

Total ………………
 UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Merchandise Inventory No.: 1-1500
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Equitment at Cost No.: 1-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : PPN Payable No.: 2-1400
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Bank BRI Loan No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Dadang Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Dadang Drawing No.: 3-1200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Income Summary No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Sales Discount No.: 4-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Freight Collected No.: 4-1400
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

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Telephone, Internet& Electricity Expe No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Store Supplies Expenses No.: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Wages & Salaries No.: 6-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
NAMA : Income Tax Expense No.: 9-1300
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Balance
 UD. MUDAH HASIL
TRIAL BALANCE, PER 31 DESEMBER 2022

KODE NAMA AKUN DEBET KREDIT

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 BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
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 Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 UD. MUDAH HASIL
JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL NAMA AKUN REF DEBET CREDIT

2022
Des
 UD. ABADI
NERACA LAJUR
Desember 2022

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
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 BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
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 Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 UD ABADI
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
 UD ABADI
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
 UD ABADI
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022
 UD ABADI
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD ABADI
CLOSING JOURNAL
PER 31 DESEMBER 2022

DATE DESCRIPTION REFF DEBIT CREDIT

2022
DES
 UD ABADI
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
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 BRI Loan
3-1100 Dadang Capital

Jumlah ........................