UD.

BUANA
TRIAL BALANCE, PER 31 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 247,118,000
1-1200 Petty Cash Rp 500,000
1-1300 Accounts Receivable Rp 658,530,000
1-1400 Allowance for Doubtful Debt Rp 16,500,000
1-1500 Merchandise Inventory Rp 570,000,000
1-1600 Store Supplies Rp 17,500,000
1-1700 Prepaid Insurance Rp 18,000,000
1-1800 Prepaid Rent Rp 30,000,000
1-1900 Prepaid Tax Rp 89,000,000
1-2100 Stock Investment Rp 70,000,000
1-3100 Equipment at Cost Rp 60,000,000
1-3110 Equipment Accum. Dep. Rp 4,800,000
2-1100 Master Card Rp -
2-1200 Accounts Payable Rp 717,420,000
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 139,290,000
2-1600 PPN Income Rp 119,000,000
2-2100 Bank Permata Loan Rp 297,000,000
3-1100 Tn. Seno Sujayat Capital Rp 410,430,000
3-1200 Tn. Seno Sujayat Drawing Rp 25,100,000
4-1100 Sales Rp 1,553,500,000
4-1200 Sales Return Rp 68,000,000
4-1300 Sales Discount Rp 33,362,000
5-1100 Cost of goods Sold Rp 1,147,800,000
5-1200 Freight Paid Rp 6,720,000
5-1300 Purchase Discount Rp 37,900,000
6-1100 Advertising Expenses Rp 2,850,000
6-1200 Telephone & Electricity expenses Rp 8,550,000
6-1300 Store Supplies Expenses Rp 11,150,000
6-1400 Bad Debt Expense Rp 4,600,000
6-1450 Spoilage Expense Rp 8,500,000
6-1500 Depreciation Expense Rp 4,800,000
6-1600 Insurance Expense Rp 6,000,000
6-1700 Rent Expense Rp 22,000,000
6-1800 Wages & Salaries Expense Rp 50,500,000
6-9000 Other Operating Expense Rp 8,300,000
8-1100 Interest Revenue Rp 35,000,000
8-1200 Dividend Income Rp 62,180,000
8-1300 Gain Loss on Sale of Stock Rp 5,600,000
8-1400 Freight Collected Rp 19,025,000
8-1500 Late Fees Collected Rp 5,000,000
9-1100 Interest Expense Rp 9,515,000
9-1200 Bank Service Charge Rp 3,800,000
9-1300 Late Fees Paid Rp 2,450,000
Rp 3,303,645,000 Rp 3,303,645,000

Rp -
 RECAPITULATION PURCHASES JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000
2-1600 Rp 92,800,000
5-1200 Rp 220,000
TOTAL Rp 1,021,020,000 TOTAL Rp 1,021,020,000

RECAPITULATION SALES JORNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 Rp 903,830,000 1-1500 Rp 701,500,000
5-1100 Rp 701,500,000 2-1500 Rp 82,150,000
4-1100 Rp 821,500,000
8-1400 Rp 180,000
TOTAL Rp 1,605,330,000 TOTAL Rp 1,605,330,000

RECAPITULATION GENERAL JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 44,500,000 1-1300 Rp 57,200,000
2-1200 Rp 45,100,000 1-1500 Rp 41,000,000
2-1500 Rp 5,200,000 2-1100 Rp 1,500,000
4-1200 Rp 52,000,000 2-1600 Rp 4,100,000
6-9000 Rp 1,500,000 5-1100 Rp 44,500,000
TOTAL Rp 148,300,000 TOTAL Rp 148,300,000

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 Rp 543,523,000 1-1300 Rp 270,600,000
2-1500 Rp 60,000 1-1400 Rp 6,000,000
4-1300 Rp 4,362,000 1-1500 Rp 180,000,000
5-1100 Rp 180,000,000 1-2100 Rp 42,000,000
2-1500 Rp 20,600,000
4-1100 Rp 206,000,000
8-1200 Rp 2,500,000
8-1400 Rp 45,000
8-1500 Rp 200,000
 TOTAL Rp 727,945,000 TOTAL Rp 727,945,000

RECAPITULATION CASH PAYMENT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 Rp 3,600,000 1-1100 Rp 727,945,000
2-1200 Rp 324,500,000 2-1600 Rp 727,745,000
2-1400 Rp 10,720,000 5-1300 Rp -
2-2100 Rp 15,000,000
9-1100 Rp 3,015,000
9-1300 Rp 150,000
TOTAL Rp 356,985,000 TOTAL Rp 1,455,690,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 Rp 1,000,000 1-1200 Rp 4,500,000
3-1200 Rp 1,000,000
6-1100 Rp 750,000
6-1200 Rp 950,000
6-9000 Rp 800,000
TOTAL Rp 4,500,000 TOTAL Rp 4,500,000
 RECAPITULATION PURCHASES JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000 1-1100
2-1600 Rp 92,800,000 1-1200
5-1200 Rp 220,000 1-1300
TOTAL Rp 1,021,020,000 TOTAL Rp 1,021,020,000 1-1400
1-1500
RECAPITULATION SALES JORNAL 1-1600
DEBIT KREDIT 1-1700
ACC. NO TOTAL ACC. NO TOTAL 1-1800
1-1300 Rp 903,830,000 1-1500 Rp 701,500,000 1-1900
5-1100 Rp 701,500,000 2-1500 Rp 82,150,000 1-2100
4-1100 Rp 821,500,000 1-3100
8-1400 Rp 180,000 1-3110
TOTAL Rp 1,605,330,000 TOTAL Rp 1,605,330,000 2-1100
2-1200
RECAPITULATION GENERAL JOURNAL 2-1400
DEBIT KREDIT 2-1500
ACC. NO TOTAL ACC. NO TOTAL 2-1600
1-1500 Rp 44,500,000 1-1300 Rp 57,200,000 2-2100
2-1200 Rp 45,100,000 1-1500 Rp 221,000,000 3-1100
2-1500 Rp 5,200,000 2-1100 Rp 1,500,000 3-1200
4-1200 Rp 52,000,000 2-1600 Rp 4,100,000 4-1100
5-1100 Rp 180,000,000 5-1100 Rp 44,500,000 4-1200
6-9000 Rp 1,500,000 4-1300
TOTAL Rp 328,300,000 TOTAL Rp 328,300,000 5-1100
5-1200
RECAPITULATION CASH RECEIPT JOURNAL 5-1300
DEBIT KREDIT 6-1100
ACC. NO TOTAL ACC. NO TOTAL 6-1200
1-1100 Rp 543,523,000 1-1300 Rp 276,600,000 6-1300
2-1500 Rp 402,000 1-2100 Rp 42,000,000 6-1400
4-1300 Rp 4,020,000 2-1500 Rp 20,600,000 6-1450
4-1100 Rp 206,000,000 6-1500
8-1200 Rp 2,500,000 6-1600
8-1400 Rp 45,000 6-1700
8-1500 Rp 200,000 6-1800
TOTAL Rp 547,945,000 TOTAL Rp 547,945,000 6-9000
8-1100
RECAPITULATION CASH PAYMENT JOURNAL 8-1200
DEBIT KREDIT 8-1300
ACC. NO TOTAL ACC. NO TOTAL 8-1400
 2-1100 Rp 3,600,000 1-1100 Rp 348,405,000 8-1500
2-1200 Rp 324,500,000 2-1600 Rp 780,000 9-1100
2-1400 Rp 10,720,000 5-1300 Rp 7,800,000 9-1200
2-2100 Rp 15,000,000 9-1300
9-1100 Rp 3,015,000
9-1300 Rp 150,000
TOTAL Rp 356,985,000 TOTAL Rp 356,985,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 Rp 1,000,000 1-1200 Rp 4,500,000
3-1200 Rp 1,000,000
6-1100 Rp 750,000
6-1200 Rp 950,000
6-9000 Rp 800,000
TOTAL Rp 4,500,000 TOTAL Rp 4,500,000
Rp 52,000,000 Rp 247,118,000
Rp 5,000,000 Rp 500,000
Rp 82,500,000 Rp 652,530,000
Rp 10,500,000 Rp 10,500,000
Rp 520,000 Rp 50,520,000
Rp 16,500,000 Rp 17,500,000
Rp 18,000,000 Rp 18,000,000
Rp 30,000,000 Rp 30,000,000
Rp 89,000,000 Rp 89,000,000
Rp 112,000,000 Rp 70,000,000
Rp 60,000,000 Rp 60,000,000
Rp 4,800,000 Rp 4,800,000
Rp 2,100,000 Rp -
Rp 66,000,000 Rp 717,420,000
Rp 10,720,000 Rp -
Rp 41,800,000 Rp 138,948,000
Rp 31,080,000 Rp 119,000,000
Rp 312,000,000 Rp 297,000,000
Rp 410,430,000 Rp 410,430,000
24100000 Rp 25,100,000
Rp 526,000,000 Rp 1,553,500,000
Rp 16,000,000 Rp 68,000,000
Rp 29,000,000 Rp 33,020,000
Rp 310,800,000 Rp 1,147,800,000
Rp 6,500,000 Rp 6,720,000
Rp 30,100,000 Rp 37,900,000
Rp 2,100,000 Rp 2,850,000
Rp 7,600,000 Rp 8,550,000
Rp 11,150,000 Rp 11,150,000
Rp 4,600,000
Rp 8,500,000
Rp 4,800,000
Rp 6,000,000
Rp 22,000,000
Rp 50,500,000
Rp 6,000,000
Rp 35,000,000
Rp 59,680,000
Rp 5,600,000
Rp 18,800,000
 Rp 4,800,000
Rp 6,500,000
Rp 3,800,000
Rp 2,300,000
 RECAPITULATION PURCHASES JOURNAL
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 928,000,000 2-1200 Rp 1,021,020,000
2-1600 Rp 92,800,000
5-1200 Rp 220,000
TOTAL Rp 1,021,020,000 TOTAL Rp 1,021,020,000

RECAPITULATION SALES JORNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 Rp 903,830,000 1-1500 Rp 701,500,000
5-1100 Rp 701,500,000 2-1500 Rp 82,150,000
4-1100 Rp 821,500,000
TOTAL Rp 1,605,330,000 8-1400 Rp 180,000
TOTAL Rp 1,605,330,000
RECAPITULATION GENERAL JOURNAL
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 Rp 44,500,000 1-1300 Rp 57,200,000
2-1200 Rp 45,100,000 1-1500 Rp 221,000,000
2-1500 Rp 5,200,000 2-1100 Rp 1,500,000
4-1200 Rp 52,000,000 2-1600 Rp 4,100,000
5-1100 Rp 180,000,000 5-1100 Rp 44,500,000
6-9000 Rp 1,500,000
TOTAL Rp 328,300,000 TOTAL Rp 328,300,000

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 Rp 543,523,000 1-1300 Rp 270,600,000
2-1500 Rp 402,000 1-1400 6000000
4-1300 Rp 4,020,000 1-2100 Rp 42,000,000
2-1500 Rp 20,600,000
4-1100 Rp 206,000,000
8-1200 Rp 2,500,000
8-1400 Rp 45,000
TOTAL Rp 547,945,000 8-1500 Rp 200,000
TOTAL Rp 547,945,000

RECAPITULATION CASH PAYMENT JOURNAL

DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 Rp 3,600,000 1-1100 Rp 348,680,000
 2-1200 Rp 324,500,000 2-1600 Rp 755,000
2-1400 Rp 10,720,000 5-1300 Rp 7,550,000
2-2100 Rp 15,000,000
9-1100 Rp 3,015,000
9-1300 Rp 150,000
TOTAL Rp 356,985,000 TOTAL Rp 356,985,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 Rp 1,000,000 1-1200 Rp 4,500,000
3-1200 Rp 1,000,000
6-1100 Rp 750,000
6-1200 Rp 950,000
6-9000 Rp 800,000
TOTAL Rp 4,500,000 TOTAL Rp 4,500,000