UD ABADI

JURNAL PENERIMAAN KAS

Bulan: Desember 2022
(dalam rupiah)

DEBIT CREDIT
NO. POS OTHERS
DATE PPN SALES ACCOUNT
EVIDENCE DESCRIPTION REF CASH IN BANK ACCOUNT
Outcome DISCOUNT RECEIVABLE ACCOUNT TOTAL
NO
Des. 15 BKM12-1 Toko Pojok 190.000.000 190.000.000
17 BKM12-2 Toko Seven 350.000.000 350.000.000
20 BKM12-3 Toko Raya 190.000.000 190.000.000
20 BKM12-4 Toko Elita 175.160.000 175.160.000

905.160.000 - 905.160.000 - - -
(1-1100) (1-1300)

RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1100 905.160.000 1-1300 905.160.000

TOTAL 905.160.000 TOTAL 905.160.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-29/65

 UD ABADI
JURNAL PENGELUARAN KAS
Bulan : Desember 2022
(dalam rupiah)

DEBIT CREDIT
PURCHASE CASH IN
OTHERS
NO. CHECK POS ACCOUNT DISCOUNT BANK
DATE DESCRIPTION
EVIDENCE NO. REFF PAYABLE ACCOUNT ACC.
TOTAL
NAME NO
Pembayaran Listrik dan Expense
BKK12-1 CP12-001
Des 01 Air Bulan Nov 2023 Payable 2-1200 2.500.000 2.500.000
Pembayaran Gaji Bulan Expense
BKK12-2 CP12-001
21 Nov 2022 Payable 2-1200 5.900.000 5.900.000
Bank BRI
BKK12-3 CP12-003
22 Hutang Bank BRI Loan 2-2100 150.000.000 150.000.000
Interest
Expense 9-1100 14.000.000 14.000.000
24 BKK12-4 PT. Gunung Kawi CP12-004 200.000.000 200.000.000
26 BKK12-5 PT. Bromo Asri CP12-005 234.000.000 234.000.000
434.000.000 172.400.000 606.400.000
(2-1100) (√) (1-1100)

RECAPITULATION
DEBIT CREDIT
Account No. Total Account No Total
2-1100 434.000.000 1-1100 606.400.000
2-1200 8.400.000
2-2100 150.000.000
9-1100 14.000.000

Total 606.400.000 Total 606.400.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-30/65

 UD ABADI
JURNAL PEMBELIAN
Bulan : Desember 2022
(dalam rupiah)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION FREIGHT ACCOUNTS
NO. REF PPN Income INVENTORY
PAID PAYABLE
Des 2 F011 PT. Gunung Kawi 1.000.000 15.675.000 142.500.000 159.175.000
5 F217 PT. Bromo Asri 20.075.000 182.500.000 202.575.000
8 F324 PT. Jaya Putra 1.250.000 11.275.000 102.500.000 115.025.000

2.250.000 47.025.000 427.500.000 476.775.000

(5-1200) (2-1600) (1-1500) (2-1100)

RECAPITULATION
DEBIT CREDIT
Account Account
No Total No Total
1-1500 427.500.000 2-1100 476.775.000
2-1600 47.025.000
5-1200 2.250.000

Total 476.775.000 Total 476.775.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-31/65

 UD ABADI
JURNAL PENJUALAN
Bulan : Desember 2022
(dalam rupiah)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS FREIGHT PPN
NO. REF SALES
RECEIVABLE COLLECTED OUTCOME
Des 11 F-12-1 Toko pojok 170.775.000 152.500.000 1.500.000 16.775.000
12 F-12-2 Toko Seven 304.725.000 272.500.000 2.250.000 29.975.000
15 F-12-3 Toko Raya 134.200.000 120.000.000 1.000.000 13.200.000
17 F-12-4 Toko Elita 201.800.000 180.000.000 2.000.000 19.800.000
811.500.000 725.000.000 6.750.000 79.750.000
(1-1300) (4-1100) (4-1400) (2-1500)

RECAPITULATION
DEBIT CREDIT
Account
No Total Account No Total
1-1300 811.500.000 2-1500 79.750.000
4-1100 725.000.000
4-1400 6.750.000

TOTAL 811.500.000 TOTAL 811.500.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-32/65

 UD ABADI
JURNAL UMUM
Bulan : Desember 2022
(dalam rupiah)
EVIDENCE POS
DATE DESCRIPTION DEBIT CREDIT
NO REF
Des 10 NK12-1 Accounts Payable 2-1100 12.765.000
Merchandise
Inventory 1-1500 11.500.000
PPN INCOME 2-1600 1.265.000
(Toko Jaya Putra )

11 F12-1 Cost of Good Sold 5-1100 102.500.000

Merchandise
Inventory 1-1500 102.500.000
(Toko Pojok ))

12 F12-2 Cost of Good Sold 5-1100 182.500.000

Merchandise
Inventory 1-1500 182.500.000
(Toko Seven)

15 F12-3 Cost of Good Sold 5-1100 80.000.000

Merchandise
Inventory 1-1500 80.000.000
(Toko Raya)

17 F12-4 Cost of good Sold 5-1100 120.000.000

Meechandise
Inventory 1-1500 120.000.000
(Toko Elita)
18 NK-12-1 Sales Retur 4-1200 24.000.000
PPN OUTCOME 2-1500 2.640.000
Accounts Receiveble 1-1300 26.640.000

Merchandise Inventory 1-1500 16.000.000

Cost of Good
Sold 5-1100 16.000.000
( Toko Elita )

RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total
1-1500 16.000.000 1-1300 26.640.000
2-1100 12.765.000 1-1500 496.500.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-33/65

 2-1500 2.640.000 2-1600 1.265.000
4-1200 24.000.000 5-1100 16.000.000
5-1100 485.000.000
TOTAL 540.405.000 TOTAL 540.405.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-34/65

 UD ABADI
KAS KECIL
Bulan : Desember 2022
(dalam rupiah)

EVIDENCE DEBIT KREDIT

DATE DESCRIPTION
NO ACCOUNTS ACC. NO TOTAL PETTY CASH
Des 04 V12-1 Pembelian Perlengkapan Store Supplies 1-1600 700.000 700.000
14 V12-2 Pembelian Perlengkapan Store Supplies 1-1600 600.000 600.000

1.300.000 1.300.000
(1-1200)

RECAPITULATION
DEBIT CREDIT
Account Account
No Total No Total
1-1600 1.300.000 1-1200 1.300.000

TOTAL 1.300.000 TOTAL 1.300.000

3102-P1-23/24 Hak Cipta pada Kemendikbudristek SPK-35/65