UD MUDAH HASIL

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

2022 10 F05 PT.PUTRA 150,000,000 16,500,000 1,000,000 167,500,000

DEC 22 A17 PT.MANDIRI 235,000,000 25,850,000 260,850,000

TOTAL……………. 385,000,000 42,350,000 1,000,000 428,350,000

ACCOUNT NUMBER …………… 5-12000 2-1600 1-1500 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 385,000,000 2-1100 428,350,000
2-1600 42,350,000
5-1200 1,000,000

TOTAL 428,350,000 TOTAL 428,350,000

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

2022 6 F12-1 TOKO BAROKAH 201,355,000 180,500,000 19,855,000 1,000,000

DEC 18 F12-2 TOKO KHARISMA 161,840,000 144,000,000 15,840,000 2,000,000
27 F12-3 TOKO MAJU 163,725,000 147,500,000 16,225,000
TOTAL …………… 526,920,000 472,000,000 51,920,000 3,000,000
ACCOUNT NUMBER……………. (1-1300) (4-1100) (2-1500) (4-1400)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 526,920,000 (2-1500) 51,920,000
(4-1100) 472,000,000
4-1400 3,000,000
TOTAL 526,920,000 TOTAL 526,920,000
 UD MUDAH HASIL
CASH RECEIPT JOURNAL (Penerimaan kas)
DECEMBER, 2022
( In Rupiah ) Page 01
DEBIT CREDIT

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

2022 3 BKM12-1 TOKO KHARISMA 41,625,000 41,625,000

DEC 14 BKM12-2 TOKO BAROKAH 30,000,000 30,000,000
25 BKM12-3 TOKO MAJU 24,975,000 24,975,000
29 BKM12-4 TOKO MITRA 118,215,000 SALES 4-1100 Rp 106,500,000
PPN OUTCOME 2-1500 Rp 11,715,000
30 BKM12-5 TOKO MITRA 29,970,000 29,970,000

TOTAL ………………… 244,785,000 126,570,000 Rp 118,215,000

ACCOUNT NUMBER…………………. 1-1100 1-13000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 244,785,000 1-1300 126,570,000
2-1500 11,715,000
4-1100 106,500,000
TOTAL 244,785,000 TOTAL 244,785,000
 UD MUDAH HASIL
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 1 BKK12-1 Pembayaran gaji karyawan expense payable 2-1200 9,000,000 9,000,000
DEC 6 BKK12-2 PT. MANDIRI 38,850,000 38,850,000
9 BKK12-3 PT. JAYA 30,000,000 30,000,000
18 BKK12-4 PT. PUTRA 157,510,000 157,510,000
23 BKK12-5 PT. PUTRA 42,735,000 42,735,000
TOTAL ………………… 269,095,000 9,000,000 278,095,000
ACCOUNT NUMBER…………………. 2-1100 1-1100

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 269,095,000 1-1100 278,095,000
2-1200 9,000,000

TOTAL 278,095,000 TOTAL 278,095,000

 UD MUDAH HASIL
PETTY CASH
DECEMBER, 2022
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2022 9 V12-1 PEMBELIAN PERLENGKAPAN TOKO STORE SUPPLIES 1-1600 700,000 700,000
DEC

TOTAL ……………………………. 700,000 700,000

ACCOUNT NUMBER 1-200

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 700,000 1-1200 700,000

TOTAL TOTAL
 UD MUDAH HASIL
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
Des 6 F12-1 Cost of good sold 5-1100 Rp 103,500,000
Merchandise iventory 1-1500 Rp 103,500,000
(Toko barokah)
11 NK-1 Account payable 2-1100 Rp 9,990,000
Des Merchandise inventory 1-1500 Rp 9,000,000
PPN income 2-1600 Rp 990,000
(Retur. PT. Putra)
18 F12-2 Cost of good sold 5-1000 Rp 82,000,000
Merchandise iventory 5-1000 Rp 82,000,000
(Toko Karisma)
27 F12-3 Cost of good sold 5-1000 Rp 85,000,000
Merchandise iventory 5-1000 Rp 85,000,000
(TOKO MAJU)
29 BKM12-4 Cost of good sold 5-1000 Rp 60,000,000
Merchandise iventory 5-1000 Rp 60,000,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 9,990,000 1-1500 339,500,000
5-1100 330,500,000 2-1600 990,000

TOTAL 340,490,000 TOTAL 340,490,000

…….
-
 UD MUDAH HASIL
INVENTORY CARD
DECEMBER, 2022
NAME : Kulkas Type K100
KODE : T2110K
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT

2022 1 SALDO 100

DEC 6 F12-1 SALES 18 Rp 2,000,000 Rp 36,000,000 82
10 F05 PURCHASES 50 Rp 2,000,000 Rp 100,000,000 132
11 NK-1 PURCHASES RETUR -2 Rp 2,000,000 -Rp 4,000,000 130
18 F12-2 SALES 16 Rp 2,000,000 Rp 32,000,000 114
22 A17 PURCHASES 40 Rp 2,000,000 Rp 80,000,000 154
27 F12-3 SALES 15 Rp 2,000,000 30,000,000 139
29 BKM12-4 SALES 15 Rp 2,000,000 30,000,000 124

TOTAL AKHIR

UD MUDAH HASIL
INVENTORY CARD
 DECEMBER, 2022
NAME : Kulkas Type K200
KODE : T2220K
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2018 1 SALDO 100
DEC 6 F12-1 SALES 15 Rp 2,500,000 Rp 37,500,000 85
DEC 10 F05 PURCHASES 20 Rp 2,500,000 Rp 50,000,000 105
11 NK-1 PURCHASES RETUR -2 Rp 2,500,000 5,000,000 103
18 F12-2 SALES 14 Rp 2,500,000 Rp 35,000,000 89
22 A17 PURCHASES 50 Rp 2,500,000 125,000,000 139

27 F12-3 SALES 10 Rp 2,500,000 25,000,000 129

29 BKM12-4 SALES 12 Rp 2,500,000 30,000,000 117

TOTAL AKHIR

UD MUDAH HASIL
INVENTORY CARD
DECEMBER, 2022

NAME : Kulkas Type K300

KODE : T3330K
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2022 1 SALDO 110
DEC 6 F12-1 SALES 10 3,000,000 30,000,000 100
18 F12-2 SALES 5 3,000,000 15,000,000 95
22 A17 PURCHASES 10 3,000,000 30,000,000 105
27 F12-3 SALES 10 3,000,000 30,000,000 95

TOTAL AKHIR
SIL
D

METODE : FIFO
BALANCE
PRICE TOTAL

2,000,000 200,000,000
2,000,000 164,000,000 Rp 103,500,000
2,000,000 264,000,000
2,000,000 260,000,000
2,000,000 228,000,000
2,000,000 308,000,000
2,000,000 278,000,000
2,000,000 248,000,000

248,000,000

SIL
D
 METODE : FIFO
BALANCE
PRICE TOTAL
Rp 2,500,000 Rp 250,000,000
Rp 2,500,000 Rp 212,500,000
Rp 2,500,000 Rp 262,500,000
Rp 2,500,000 Rp 257,500,000
Rp 2,500,000 Rp 222,500,000
Rp 2,500,000 Rp 347,500,000

Rp 2,500,000 Rp 322,500,000

Rp 2,500,000 Rp 292,500,000

Rp 292,500,000

SIL
D
METODE : FIFO
BALANCE
PRICE TOTAL
3,000,000 330,000,000
3,000,000 300,000,000
3,000,000 285,000,000
3,000,000 315,000,000
3,000,000 285,000,000

285,000,000
 UD MUDAH HASIL
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2022
(In rupiah)

NO CUSTOMER BALANCE

1 TOKO KARISMA 161,840,000

2 TOKO BAROKAH 204,655,000

3 TOKO MAJU 163,725,000

4 TOKO MITRA
Total ……………… 530,220,000

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

NO SUPPLIER BALANCE

1 PT. MANDIRI 260,850,000

2 PT. JAYA 9,960,000
3 PT. PUTRA
Total ……………… 270,810,000

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

KODE PRODUCT BALANCE

1 TYPE K100 248,000,000

2 TYPE K200 292,500,000
3 TYPE K300 285,000,000
Total ……………… 825,500,000
 UD MUDAH HASIL
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Kharisma Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2022 1 saldo TB 41,625,000

DEC 3 Cash receipt journal CRJ 41,625,000 -

18 SALES JOURNAL SJ 161,840,000 161,840,000

Nama : Toko Barokah Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 saldo TB 33,300,000

DEC 6 SALES JOURNAL SJ 201,355,000 234,655,000

14 CASH RECEIPT JOURNAL CRJ 30,000,000 204,655,000

Nama : Toko Maju Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2016 1 SALDO TB 24,975,000

DEC 25 CASH RECEIPT JOURNAL CRJ 24,975,000 -

27 SALES JOURNAL 163,725,000 163,725,000

 UD MUDAH HASIL
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)

Nama : PT MANDIRI Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 SALDO TB 38,850,000

DEC 6 CASH PAYMENT JOURNAL CPJ 38,850,000 -

22 PURCHASE JORNAL CPJ 260,850,000 260,850,000

Nama : PT JAYA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2022 1 SALDO AWAL TB 39,960,000

DEC 9 CASH PAYMNT JOURNAL CPJ 30,000,000 9,960,000

 UD. MUDAH HASIL
TRIAL BALANCE, PER 31 DESEMBER 2022

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 1,209,440,000
1-1200 Petty Cash Rp 14,300,000
1-1300 Accounts Receivable Rp 530,220,000
1-1400 Allowance for Doubtful Debt Rp 9,200,000
1-1500 Merchandise Inventory Rp 825,500,000
1-1600 Store Supplies Rp 14,200,000
1-1700 Prepaid Insurance Rp 26,250,000
1-1800 Prepaid Rent 33,750,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost 34,200,000
1-2110 Equipment Accum Dep Rp 24,750,000
2-1100 Accounts Payable Rp 270,810,000
2-1200 Expense Payable Rp 9,850,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome Rp 70,385,000
2-1600 PPN Income Rp 45,860,000
2-2100 Bank Mandiri Loan Rp 250,000,000
3-1100 Rendy Capital Rp 1,652,925,000
3-1200 Rendy Drawing 38,100,000
3-1300 Income Summary
4-1100 Sales Rp 1,533,525,000
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected 3,000,000
5-1100 Cost of goods Sold Rp 824,600,000
5-1200 Freight Paid Rp 14,200,000
6-1000 Advertising Expenses 6,600,000
6-1100 Telephone, Internet & Electricity exp 13,350,000
6-1200 Store Supplies Expenses 7,425,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense 24,750,000
6-1500 Insurance Expense 21,450,000
6-1600 Rent Expense 34,950,000
6-1700 Wages & Salaries Expense 54,450,000
6-1800 Other Operating Expense 28,900,000
8-1100 Interest Revenue Rp 8,700,000
9-1100 Interest Expense 13,200,000
9-1200 Bank Service Charge 9,900,000
9-1300 Income Tax Expense 7,550,000
Rp 3,833,145,000 Rp 3,833,145,000
 UD. MUDAH HASIL
JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL NAMA AKUN REF

2022 31 STORE SUPPLISE EXPENSE 6-1200
Des STORE SUPPLISE 1-1600
31 RENT EXPENSE 6-1600
Prepaid Rent 1-1800
31 INSURANCE EXPENSE 6-1500
PREPAID INSURANCE 1-1700
31 BAD DEBST EXPESES 6-1300
ALLOWANCE FOR DOUBTFUL DEBT 1-1400

DEPRECATION EXPENSE 6-1400

EQUIMENT ACCUM DEP 1-2110
WAGES & SALARIES EXPENSE 6-1700
EXPENSE PAYABLE 2-1200

PPN OUTCOME 2-1500

PPN INCOME 2-1600
PPN PAYABLE 2-1400
INCOME TAX EXPENSE 9-1300
INCOME TAX PAYABLE 2-1300
JUMLAH
L
AN
2

DEBET CREDIT RECAPITULATION

2,575,000 DEBIT KREDIT

2,575,000 ACC. NO TOTAL ACC. NO
1,000,000 2-1500 Rp 70,385,000 1-1400
1,000,000 6-1200 2,575,000 1-1600
1,250,000 6-1300 4,055,500 1-1700
1,250,000 6-1400 700,000 1-1800
4,055,500 6-1500 1,250,000 1-2110
4,055,500 6-1600 1,000,000 2-1200
6-1700 3,550,000 2-1300
700,000 9-1300 7,682,625 2-1400
700,000 2-1600
3,550,000 TOTAL Rp 91,198,125 TOTAL
3,550,000

Rp 70,385,000
Rp 45,860,000
24,525,000
7,682,625
7,682,625
91,198,125 91,198,125
LATION

KREDIT
TOTAL
4,055,500
2,575,000
1,250,000
1,000,000
700,000
3,550,000
7,682,625
Rp 24,525,000
Rp 45,860,000
91,198,125
 UD. M
NER
Des

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 1,209,440,000
1-1200 Petty Cash Rp 14,300,000
1-1300 Accounts Receivable Rp 530,220,000
1-1400 Allowance for Doubtful Debt Rp 9,200,000
1-1500 Merchandise Inventory Rp 825,500,000
1-1600 Store Supplies Rp 14,200,000
1-1700 Prepaid Insurance Rp 26,250,000
1-1800 Prepaid Rent 33,750,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost 34,200,000
1-2110 Equipment Accum Dep Rp 24,750,000
2-1100 Accounts Payable Rp 270,810,000
2-1200 Expense Payable Rp 9,850,000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome Rp 70,385,000 Rp 70,385,000
2-1600 PPN Income Rp 45,860,000
2-2100 Bank Mandiri Loan Rp 250,000,000
3-1100 Rendy Capital Rp 1,652,925,000
3-1200 Rendy Drawing 38,100,000
3-1300 Income Summary
4-1100 Sales Rp 1,533,525,000
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected 3,000,000
5-1100 Cost of goods Sold Rp 824,600,000
5-1200 Freight Paid Rp 14,200,000
6-1000 Advertising Expenses 6,600,000
6-1100 Telephone, Internet & Electricity exp 13,350,000
6-1200 Store Supplies Expenses 7,425,000 2,575,000
6-1300 Bad Debt Expense 4,055,500
6-1400 Depreciation Expense 24,750,000 700,000
6-1500 Insurance Expense 21,450,000 1,250,000
6-1600 Rent Expense 34,950,000 1,000,000
6-1700 Wages & Salaries Expense 54,450,000 3,550,000
6-1800 Other Operating Expense 28,900,000
8-1100 Interest Revenue Rp 8,700,000
9-1100 Interest Expense 13,200,000
9-1200 Bank Service Charge 9,900,000
9-1300 Income Tax Expense 7,550,000 7,682,625
3,833,145,000 3,833,145,000 91,198,125
laba bersih usaha
 UD. MUDAH HASIL
NERACA LAJUR
Desember 2022

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
Rp 1,209,440,000
Rp 14,300,000
Rp 530,220,000
4,055,500 13,255,500
Rp 825,500,000
2,575,000 11,625,000
1,250,000 25,000,000
1,000,000 32,750,000

34,200,000
700,000 25,450,000
Rp 270,810,000
3,550,000 13,400,000
7,682,625 7,682,625
Rp 24,525,000 Rp 24,525,000
-
Rp 45,860,000 -
Rp 250,000,000
Rp 1,652,925,000
38,100,000

Rp 1,533,525,000 Rp 1,533,525,000

3,000,000 3,000,000
Rp 824,600,000 Rp 824,600,000
Rp 14,200,000 Rp 14,200,000
6,600,000 6,600,000
13,350,000 13,350,000
10,000,000 10,000,000
4,055,500 4,055,500
25,450,000 25,450,000
22,700,000 22,700,000
 35,950,000 35,950,000
58,000,000 58,000,000
28,900,000 28,900,000
Rp 8,700,000 Rp 8,700,000
13,200,000 13,200,000
9,900,000 9,900,000
15,232,625 15,232,625
91,198,125 3,803,273,125 3,803,273,125 1,082,138,125 1,545,225,000
aha 463,086,875
1,545,225,000 1,545,225,000
-
 NERACA
DEBET KREDIT
Rp 1,209,440,000
Rp 14,300,000
Rp 530,220,000
13,255,000
Rp 825,500,000
11,625,000
25,000,000
32,750,000

34,200,000
25,450,000
Rp 270,810,000
13,400,000
7,682,625
Rp 24,525,000

Rp 250,000,000
Rp 1,652,925,000
38,100,000 2,721,135,000 2,258,047,625

463,087,375
2,721,135,000 2,258,047,625
463,087,375
2,721,135,000 2,721,135,000
 UD MUDAH HASIL
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
revenus
sales Rp 1,533,525,000
Freight Collected 3,000,000
1,536,525,000
COS OF GOOD SOLD
cos of good sold Rp 824,600,000
Freight paid Rp 14,200,000
838,800,000
laba kotor/ Gros profit 697,725,000
OPERATING EXPENSE
advertising expense 6,600,000
Telephone, Internet & Electricity exp 13,350,000
Store supplies expense 10,000,000
bad debt expense 4,055,500
depreciation expense 25,450,000
insurance expense 22,700,000
rent expense 35,950,000
wages & salaries expense 58,000,000
other operating expense 28,900,000
205,005,500
laba bersih sementara 492,719,500
OTHER REVENUS AND GAINS
interest revenus 8,700,000

OTHER REVENUS AND GAINS

interest expense 13,200,000
bank service charge 9,900,000
(14,400,000)
laba bersih sebelum pajak 478,319,000
Income tax expense 15,232,625
laba bersih setelah pajak 463,086,375
 UD MUDAH HASIL
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2022

rendy capital
rendy drawing 1,625,925,000
Rp 38,100,000

laba bersih usaha

modal akhir dari rendy capytal 31 desember
Rp 1,614,825,000
Rp 463,086,875
Rp 2,077,911,875
 UD MUDAH HASIL
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2022
current asset current liabilites
cash in bank Rp 1,209,440,000 accounts payable Rp 270,810,000
petty cash Rp 14,300,000 expense payable Rp 13,400,000
accounts receivable Rp 530,220,000 income tax payable Rp 7,682,602
allowance for doubtfull debt -Rp 13,255,500 PPN Payable Rp 24,525,000
merchandise inventory Rp 825,500,000 PPN outcome
store supplies Rp 11,625,000 PPN income
prepaid insuranse Rp 25,000,000 Rp 316,417,602
prepaid rent Rp 32,750,000
prepaid tax
total current assets 2,635,579,500
FIXED ASSETS LONG TERM LIABILITAS
equiment at cost 34,200,000 Bank mandiri loan Rp 250,000,000
equiment accum dep Rp 25,450,000
total fixed assets 8,750,000 EQUITY
Rendy capytal Rp 2,077,911,875

TOTAL PASIVA 2,644,329,500 TOTAL PASIVA Rp 2,644,329,477

 UD MUDAH HASIL
CASH FLOW REPORT
DECEMBER 31, 2022
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
aktivitas oprasional
penerimaan
piutang dagang 126,570,000
penjualan tunai 118,215,000

pengeluaran
utang dagang (269,095,000)
utang biaya (9,000,000)
pembelian perlengkapan (700,000)
Total arus kas dari aktivitas opeasional (34,010,000)

aktivitas investasi
penerimaan

pengeluaran

Total arus kas dari aktivitas opeasional

aktivitas pendanaan
penerimaan

pengeluaran

Total arus kas dari aktivitas investasi

kenaikan/pengurangan (34,010,000)
kas setara kas awal periode 1,257,750,000
kas setara kas akhir periode 1,223,740,000
 UD MUDAH HASIL
BUKU BESAR UMUM
Bulan DESEMBER 2022

NAMA :Cash In Bank

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 SALDO
31 CASH RECEIPT JOURNAL CRJ 244,785,000
31 CASH PAYMENT JOURNAL CPJ 278,095,000

NAMA :Petty Cash

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 SALDO
31 PETTY CASH PC Rp 700,000

NAMA :Accounts Receivable (piutang dagang)

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 SALDO
31 sales journal SJ Rp 526,920,000
31 CASH RECEIPT JOURNAL CRJ 126,570,000

NAMA :Allowance for Doubtful Debt

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 SALDO
31 penyesuaian JP 4,055,500
NAMA :Merchandise Inventory

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 SALDO
31 PURCHASE JOURNAL PJ 385,000,000
31 GENERAL UMUM GJ 339,500,000

NAMA :Store Supplies

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 PETTY CASH PC 700,000
31 Penyesuaian JP 2,575,000

NAMA :Prepaid Insurance

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 penyesuaian AJP 1,250,000

NAMA :Prepaid Rent

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 penyesuaian AJP 1,000,000
NAMA :Prepaid Tax

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA :Equitment at Cost

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA :Equitment Accum Dep

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 penyesuaian AJP 700,000

NAMA :Accounts Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 PURCHASE JOURNAL PJ 428,350,000
31 CASH PAYMENT JOURNAL CPJ 269,095,000
31 GENERAL UMUM GJ 9,990,000
NAMA :Expense Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 CASH PAYMENT JOURNAL CPJ 9,000,000
31 penyesuaian AJP 3,550,000

NAMA :Income Tax Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuaian AJP Rp 7,682,625

NAMA :PPN Payable

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuaian AJP 24,525,000

NAMA :PPN Outcome

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 SALES JOURNAL SJ 51,920,000
31 CASH RECIPT JOURNAL CRJ 11,715,000
 31 PENYESUAIAN AJP Rp 70,385,000

NAMA :PPN Income

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 PURCHASE JOURNAL PJ 42,350,000
31 GENERAL JOURNAL GJ 990,000
31 PENYESUAIAN AJP Rp 45,860,000

NAMA :Bank Mandiri Loan

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA :Rendi Capital

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 463,086,875
31 Closing Journal CJ Rp 38,100,000

NAMA :Rendy Drawing

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
 31 Closing Journal CJ Rp 38,100,000

NAMA :Income Summary

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 1,545,225,000
31 Closing Journal CJ Rp 1,082,138,125
31 Closing Journal CJ Rp 463,086,875

NAMA :Sales

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 SALES JOURNAL SJ 472,000,000
31 CASH RECEIPT JOURNAL CRJ 106,500,000
31 Closing Jurnal CJ Rp 1,533,525,000

NAMA : Sales Return

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance

NAMA : Sales Discount

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
NAMA : Freight Collected

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 SALES JOURNAL SJ 3,000,000
31 Closing jounal CJ Rp 3,000,000

NAMA : Cost of Goods Sold

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 GENERAL JOURNAL GJ 330,500,000
31 Closing Journal CJ Rp 824,600,000

NAMA : Freight Paid

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 PURCHASE JOURNAL PJ 1,000,000
31 Closing Journal CJ Rp 14,200,000

NAMA : Advertising Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 6,600,000

NAMA : Telephone, Internet& Electricity Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 13,350,000
NAMA : Store Supplies Expenses

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 penyesuaian AJP 2,575,000
31 Closing Journal CJ Rp 10,000,000

NAMA : Bad Debt Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuaian AJP 4,055,500
31 Closing Journal CJ Rp 4,055,500

NAMA : Depreciation Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuaian AJP 700,000
31 Closing Journal CJ Rp 25,450,000

NAMA : Insurance Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuian AJP 1,250,000
31 Closing Journal CJ Rp 22,700,000

NAMA : Rent Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuian AJP 1,000,000
31 Closing Journal CJ Rp 35,950,000
NAMA : Wages & Salaries

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Penyesuaian AJP 3,550,000
31 Closing Journal CJ Rp 58,000,000

NAMA : Other Operating Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 28,900,000

NAMA : Interest Revenue

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 8,700,000

NAMA : Interest Expense

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 13,200,000

NAMA : Bank Service Charge

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 1 Balance
31 Closing Journal CJ Rp 9,900,000

NAMA : Income Tax Expense

TANGGAL KETERANGAN REF DEBIT KREDIT
Des 1 Balance
31 Penyesuian AJP 7,682,625
31 Closing Journal CJ Rp 15,232,625
HASIL
UMUM
ER 2022

No.: 1-1100
SALDO
DEBIT KREDIT
Rp 1,242,750,000 -
Rp 1,487,535,000
Rp 1,209,440,000

No.: 1-1200
SALDO
DEBIT KREDIT
Rp 15,000,000 -
Rp 14,300,000

No.: 1-1300
SALDO
DEBIT KREDIT
129,870,000 -
656,790,000
Rp 530,220,000

No.: 1-1400
SALDO
DEBIT KREDIT
- Rp 9,200,000
Rp 13,255,500
 No.: 1-1500
SALDO
DEBIT KREDIT
780,000,000 -
Rp 1,165,000,000
Rp 825,500,000

No.: 1-1600
SALDO
DEBIT KREDIT
13,500,000 -
Rp 14,200,000
Rp 11,625,000

No.: 1-1700
SALDO
DEBIT KREDIT
Rp 26,250,000
Rp 25,000,000

No.: 1-1800
SALDO
DEBIT KREDIT
33,750,000 -
Rp 32,750,000
 No.: 1'1900
SALDO
DEBIT KREDIT
- -

No.: 1-2100
SALDO
DEBIT KREDIT
34,200,000 -

No.: 1-1210
SALDO
DEBIT KREDIT
- Rp 24,750,000
Rp 25,450,000

No.: 2-1100
SALDO
DEBIT KREDIT
- Rp 121,545,000
Rp 549,895,000
Rp 280,800,000
Rp 270,810,000
 No.: 2-1200
SALDO
DEBIT KREDIT
- Rp 18,850,000
Rp 9,850,000
Rp 13,400,000

No.: 2-1300
SALDO
DEBIT KREDIT
- Rp -
Rp 7,682,625

No.: 2-1400
SALDO
DEBIT KREDIT
- -
24,525,000

No.: 2-1500
SALDO
DEBIT KREDIT
- Rp 6,750,000
Rp 58,670,000
Rp 70,385,000
 Rp -

No.: 2-1600
SALDO
DEBIT KREDIT
4,500,000 -
Rp 46,850,000
Rp 45,860,000
Rp -

No.: 2-2100
SALDO
DEBIT KREDIT
- Rp 250,000,000

No.: 3-1100
SALDO
DEBIT KREDIT
- Rp 1,652,925,000
Rp 2,116,011,875
Rp 2,077,911,875

No.: 3-1200
SALDO
DEBIT KREDIT
38,100,000 -
Rp -

No.: 3-1300
SALDO
DEBIT KREDIT
- -
Rp 1,545,225,000
Rp 463,086,875
Rp -

No.: 4-1100
SALDO
DEBIT KREDIT
- Rp 955,025,000
Rp 1,427,025,000
Rp 1,533,525,000
Rp -

No.: 4-1200
SALDO
DEBIT KREDIT
- -

No.: 4-1300
SALDO
DEBIT KREDIT
- -
 No.: 4-1400
SALDO
DEBIT KREDIT
- -
3,000,000
Rp -

No.: 5-1100
SALDO
DEBIT KREDIT
494,100,000 -
Rp 824,600,000
Rp -

No.: 5-1200
SALDO
DEBIT KREDIT
13,200,000 -
Rp 14,200,000
Rp -

No.: 6-1000
SALDO
DEBIT KREDIT
6,600,000 -
Rp -

No.: 6-1100
SALDO
DEBIT KREDIT
13,350,000 -
Rp -
 No.: 6-1200
SALDO
DEBIT KREDIT
7,425,000 -
Rp 10,000,000
Rp -

No.: 6-1300
SALDO
DEBIT KREDIT
- -
4,055,500
Rp -

No.: 6-1400
SALDO
DEBIT KREDIT
24,750,000 -
Rp 25,450,000
Rp -

No.: 6-1500
SALDO
DEBIT KREDIT
21,450,000 -
Rp 22,700,000
Rp -

No.: 6-1600
SALDO
DEBIT KREDIT
34,950,000 -
Rp 35,950,000
Rp -
 No.: 6-1700
SALDO
DEBIT KREDIT
54,450,000 -
Rp 58,000,000
Rp -

No.: 6-1800
SALDO
DEBIT KREDIT
28,900,000 -
Rp -

No.: 8-1100
SALDO
DEBIT KREDIT
- Rp 8,700,000
Rp -

No.: 9-1100
SALDO
DEBIT KREDIT
13,200,000 -
Rp -

No.: 9-1200
SALDO
DEBIT KREDIT
 9,900,000 -
Rp -

No.: 9-1300
SALDO
DEBIT KREDIT
7,550,000 -
Rp 15,232,625
Rp -
 UD MUDAH HASIL
CLOSING JOURNAL
PER 31 DESEMBER 2022

DATE DESCRIPTION REFF DEBIT CREDIT

2022 31 sales 4-1100 Rp 1,533,525,000
DES freight colledted 4-1400 Rp 3,000,000
interest revenus 8-1100 Rp 8,700,000
income summary 3-1300 Rp 1,545,225,000

31 income summary 3-1300 Rp 1,082,138,125

cosh of good sold 5-1100 Rp 824,600,000
freight paid 5-1200 Rp 14,200,000
advertising expense 6-1000 Rp 6,600,000
Telephone, Internet & Electricity exp 6-1100 Rp 13,350,000
store supplies expense 6-1200 Rp 10,000,000
bad debt expense 6-1300 Rp 4,055,500
depreciation expense 6-1400 Rp 25,450,000
insuranse expense 6-1500 Rp 22,700,000
rent expense 6-1600 Rp 35,950,000
wages & salaries expense 6-1700 Rp 58,000,000
other salaries expense 6-1800 Rp 28,900,000
interest expense 9-1100 Rp 13,200,000
bank servise charge 9-1200 Rp 9,900,000
income tax expense 9-1300 Rp 15,232,625

31 income summary 3-1300 Rp 463,086,875

rendy capital 3-1100 Rp 463,086,875

31 Rendy capital 3-1100 Rp 38,100,000

Rendi drawing 3-1200 Rp 38,100,000
Rp 3,128,550,000 Rp 3,128,550,000
 UD MUDAH HASIL
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 1,209,440,000
1-1200 Petty Cash Rp 14,300,000
1-1300 Accounts Receivable Rp 530,220,000
1-1400 Allowance for Doubtful Debt Rp 13,255,500
1-1500 Merchandise Inventory Rp 825,500,000
1-1600 Store Supplies Rp 11,625,000
1-1700 Prepaid Insurance Rp 25,000,000
1-1800 Prepaid Rent Rp 32,750,000
1-2100 Equipment at Cost 34,200,000
1-2110 Equipment Accum Dep Rp 25,450,000
2-1100 Accounts Payable Rp 270,810,000
2-1200 Expense Payable Rp 13,400,000
2-1300 Income Tax Payable Rp 7,682,625
2-1400 PPN Payable Rp 24,525,000
2-1500 PPN Outcome -
2-1600 PPN Income
2-2100 Bank Mandiri Loan Rp 250,000,000
3-1100 Rendy Capital Rp 2,077,911,875

Jumlah ........................ Rp 2,683,035,000 Rp 2,683,035,000