UD ABADI

TRIAL BALANCE
PER 1 DESEMBER 2022

NO ACCOUNT DEBIT CREDIT

1-1100 Cash in Bank Rp 828,500,000.00 -
1-1200 Petty Cash Rp 10,000,000.00 -
1-1300 Accounts Receivable Rp 366,300,000.00 -
1-1400 Allowance for Doubtful Debt - Rp 12,800,000.00
1-1500 Merchandise Inventory Rp 420,000,000.00 -
1-1600 Store Supplies Rp 9,000,000.00 -
1-1700 Prepaid Insurance Rp 17,500,000.00 -
1-1800 Prepaid Rent Rp 22,500,000.00 -
1-2100 Equipment at Cost Rp 22,000,000.00 -
1-2110 Equipment Accum Dep. - Rp 16,500,000.00
2-1100 Account Payable - Rp 288,600,000.00
2-1200 Expense Payable - Rp 8,400,000.00
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - Rp 4,500,000.00
2-1600 PPN Income Rp 3,000,000.00
2-2100 Bank Mandiri Loan - Rp 300,000,000.00
3-1100 Dadang Capital - Rp 922,650,000.00
3-1200 Dadang Drawing Rp 25,400,000.00 -
3-1300 Income Summary - -
4-1100 Sales - Rp 554,000,000.00
4-1200 Sales Return - -
4-1300 Sales Discount - -
4-1400 Freight Collected - -
5-1100 Cost of Goods Sold Rp 229,400,000.00 -
5-1200 Freight Paid Rp 8,800,000.00 -
6-1000 Advertising Expense Rp 4,400,000.00 -
6-1100 Telephone, Internet & Electricity Expense Rp 11,400,000.00 -
6-1200 Store Supplies Expense Rp 4,950,000.00 -
6-1300 Bad Debt Expense - -
6-1400 Depreciation Expense Rp 16,500,000.00 -
6-1500 Insurance Expense Rp 14,300,000.00 -
6-1600 Rent Expense Rp 23,300,000.00 -
6-1700 Wages & Salaries Rp 36,300,000.00 -
6-1800 Other Operating Expense Rp 19,267,000.00 -
8-1100 Interest Revenue - Rp 5,800,000.00
9-1100 Interest Expense Rp 8,800,000.00 -
9-1200 Bank Service Charge Rp 6,600,000.00 -
9-1300 Income Tax Expense Rp 5,033,000.00 -
TOTAL Rp 2,113,250,000.00 Rp 2,113,250,000.00
 UD ABADI
JURNAL PENERIMAAN KAS
PERIODE DESEMBER 2022

PAGE :01
Debit CREDIT
EVIDENCE CHECK
DATE DSECRIPTION REF SALES ACCOUNT
NO. NO. CASH IN BANK PPN OUTCOME
DISCOUNT RECEIVABLE

2022
Des 15 BKM12-1 Toko Pojok C321 ✓ Rp 99,900,000.00 - - Rp 99,900,000.00
17 BKM12-2 Toko Steven C6721 ✓ Rp 88,800,000.00 - - Rp 88,800,000.00
20 BKM12-3 Toko Raya C9921 ✓ Rp 77,700,000.00 - - Rp 77,700,000.00
20 BKM12-3 Toko Elita C9921 ✓ Rp 175,160,000.00 - - Rp 175,160,000.00
TOTAL Rp 441,560,000.00 - - Rp 441,560,000.00
ACCOUNT NUMBER 1-1100 2-1500 4-1300 1-1300

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
1-1100 Rp 441,560,000.00 1-1300 Rp 441,560,000.00
TOTAL Rp 441,560,000.00 TOTAL Rp 441,560,000.00
 UD ABADI
JURNAL PEMBELIAN
PERIODE DESEMBER 2022

PAGE : 01
DEBIT CREDIT
POS
DATE FACTUR NO. DESCRIPTION MERCHANDISE ACCOUNT
REF FREIGHT PAID PPN INCOME
INVENTORY PAYABLE
2022
Des 2 F011 PT Gunung Kawi ✓ Rp 1,000,000.00 Rp 15,675,000.00 Rp 142,500,000.00 Rp 159,175,000.00
5 F217 PT Bromo Asri ✓ - Rp 20,075,000.00 Rp 182,500,000.00 Rp 202,575,000.00
8 F324 PT Jaya Putra ✓ Rp 1,250,000.00 Rp 11,275,000.00 Rp 102,500,000.00 Rp 115,025,000.00
TOTAL Rp 2,250,000.00 Rp 47,025,000.00 Rp 427,500,000.00 Rp 476,775,000.00
ACCOUNT NUMBER 5-1200 2-1600 1-1500 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
1-1500 Rp 427,500,000.00 2-1100 Rp 476,775,000.00
2-1600 Rp 47,025,000.00 - -
5-1200 Rp 2,250,000.00 - -
TOTAL Rp 476,775,000.00 TOTAL Rp 476,775,000.00
 UD ABADI
JURNAL PENJUALAN
PERIODE DESEMBER 2022

PAGE : 01
DEBIT Credit
POS
DATE FACTUR NO. DESCRIPTION ACCOUNT FREIGHT
REF SALES PPN OUTCOME
RECEIVABLE COLLECTED
2022
Des 11 F12-1 Toko Pojok ✓ Rp 170,775,000 Rp 152,500,000 Rp 1,500,000 Rp 16,775,000
12 F12-2 Toko Steven ✓ Rp 304,725,000 Rp 272,500,000 Rp 2,250,000 Rp 29,975,000
15 F12-3 Toko Raya ✓ Rp 134,200,000 Rp 120,000,000 Rp 1,000,000 Rp 13,200,000
17 F12-4 Toko Elita ✓ Rp 201,800,000 Rp 180,000,000 Rp 2,000,000 Rp 19,800,000
TOTAL Rp 811,500,000 Rp 725,000,000 Rp 6,750,000 Rp 79,750,000
ACCOUNT NUMBER 1-1300 4-1100 4-1400 2-1500

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
1-1300 Rp 811,500,000 2-1500 Rp 79,750,000
- - 4-1100 Rp 725,000,000
- - 4-1400 Rp 6,750,000
TOTAL Rp 811,500,000 TOTAL Rp 811,500,000
 UD ABADI
JURNAL UMUM
PERIODE DESEMBER 2022

Page : 01
Eviden
Pos
Date ce Description Debit Credit
Ref
No.
2022
Des 8 NK-1 Accounts Payable 2-1100 Rp 12,765,000 -
Merchandise Inventory 1-1500 - Rp 11,500,000
PPN Income 2-1600 - Rp 1,265,000
(Retur Pembelian kepada PT. Jaya Putra)
11 F12-1 Cost of Goods Sold 5-1100 Rp 102,500,000 -
Merchandise Inventory 1-1500 - Rp 102,500,000
(Penjualan kepada Toko Pojok)
12 F12-2 Cost of Goods Sold 5-1100 Rp 182,500,000 -
Merchandise Inventory 1-1500 - Rp 182,500,000
(Penjualan kepada Toko Steven)
15 F12-3 Cost of Goods Sold 5-1100 Rp 80,000,000 -
Merchandise Inventory 1-1500 - Rp 80,000,000
(Penjualan kepada Toko Raya)
17 F12-4 Cost of Goods Sold 5-1100 Rp 120,000,000 -
Merchandise Inventory 1-1500 - Rp 120,000,000
(Penjualan kepada Toko Elita)
18 NK12-1 Sales Return 4-1200 Rp 24,000,000 -
PPN Outcome 2-1500 Rp 2,640,000 -
Accounts Receivable 1-1300 - Rp 26,640,000
Merchandise Inventory 1-1500 Rp 16,000,000 -
Cost of Goods Sold 5-1100 - Rp 16,000,000
(Retur Penjualan kepada Toko Elita)
TOTAL Rp 540,405,000 Rp 540,405,000

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
1-1500 Rp 16,000,000 Rp
1-1300 26,640,000
2-1100 Rp 12,765,000 Rp
1-1500 496,500,000
2-1500 Rp 2,640,000 Rp
2-1600 1,265,000
4-1200 Rp 24,000,000 Rp
5-1100 16,000,000
5-1100 Rp 485,000,000 - -
TOTAL Rp 540,405,000 TOTAL Rp 540,405,000
 UD ABADI
JURNAL PENGELUARAN KAS
PERIODE DESEMBER 2022

PAGE : 01
DEBIT
EVIDENCE CHECK POS
DATE DESCRIPTION ACCOUNT OTHERSS
NO. NO. REF CASH IN BANK
PAYABLE ACCOUNT NAME ACC. NO TOTAL
###
Des 14 BKK12-1 PLN dan PAM CP12-001 - - Expense Payable 2-1200 Rp 2,500,000.00 Rp 2,500,000
21 BKK12-2 Karyawan CP12-002 - - Expense Payable 2-1200 Rp 5,900,000.00 Rp 5,900,000
22 BKK12-3 Bank Mandiri Loan CP12-003 - - Bank Mandiri Loan 2-2100 Rp 150,000,000.00 Rp 164,000,000
- - Interest Expense 9-1100 Rp 14,000,000.00 -
24 BKK12-4 PT Gunung Kawi CP12-004 ✓ Rp 88,800,000.00 - - - Rp 88,800,000
26 BKK12-5 PT Bromo Asri CP12-005 ✓ Rp 99,900,000.00 - - - Rp 99,900,000
TOTAL - Rp 188,700,000.00 - - Rp 172,400,000.00 Rp 361,100,000
ACCOUNT NUMBER - 2-1100 - - - 1-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
2-1100 Rp 188,700,000.00 1-1100 Rp 361,100,000
2-1200 Rp 8,400,000.00 - -
2-2100 Rp 150,000,000.00 - -
9-1100 Rp 14,000,000.00 - -
TOTAL Rp 361,100,000.00 TOTAL Rp 361,100,000
 UD ABADI
JURNAL KAS KECIL
PERIODE DESEMBER 2022

PAGE : 01
EVIDENC DEBIT CREDIT
DATE DESCRIPTION
E ACCOUNT ACC. NO. TOTAL PETTY CASH
2022
Des 4 V12-1 Toko Gramedia Store Supplies 1-1600 Rp 700,000.00 Rp 700,000.00
14 V12-2 Toko Sakinah Store Supplies 1-1600 Rp 600,000.00 Rp 600,000.00
TOTAL Rp 1,300,000.00 Rp 1,300,000.00
ACCOUNT NUMBER 1-1200

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
1-1600 Rp 1,300,000.00 1-1200 Rp 1,300,000.00
TOTAL Rp 1,300,000.00 TOTAL Rp 1,300,000.00
 UD ABADI
INVENTORY CARD
PERIODE DESEMBER 2022

NAMA Kulkas
: Panasonic
KODE :P1125 C METODE : AVARAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO. UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022
Des 1 - Opening Balance - - - - - - 70 Rp 4,500,000.00 Rp 315,000,000.00
2 F011 PT Gunung Kawi 20 Rp 4,500,000.00 Rp 90,000,000.00 - - - 90 Rp 4,500,000.00 Rp 405,000,000.00
5 F217 PT Bromo Asri 25 Rp 4,500,000.00 Rp 112,500,000.00 - - - 115 Rp 4,500,000.00 Rp 517,500,000.00
8 F324 PT Jaya Putra 15 Rp 4,500,000.00 Rp 67,500,000.00 130 Rp 4,500,000.00 Rp 585,000,000.00
8 NK12-1 PT Jaya Putra (1) Rp 4,500,000.00 Rp (4,500,000.00) 129 Rp 4,500,000.00 Rp 580,500,000.00
11 F12-1 Toko Pojok 15 Rp 4,500,000.00 Rp 67,500,000.00 114 Rp 4,500,000.00 Rp 513,000,000.00
12 F12-2 Toko Steven 25 Rp 4,500,000.00 Rp 112,500,000.00 89 Rp 4,500,000.00 Rp 400,500,000.00
15 F12-3 Toko Raya 10 Rp 4,500,000.00 Rp 45,000,000.00 79 Rp 4,500,000.00 Rp 355,500,000.00
17 F12-4 Toko Elita 15 Rp 4,500,000.00 Rp 67,500,000.00 64 Rp 4,500,000.00 Rp 288,000,000.00
18 NK12-1 Toko Elita -2 Rp 4,500,000.00 Rp (9,000,000.00) 66 Rp 4,500,000.00 Rp 297,000,000.00
BALANCE 59 Rp 265,500,000 63 Rp 283,500,000.00 66 Rp 4,500,000.00 Rp 297,000,000.00
 UD ABADI
INVENTORY CARD
PERIODE DESEMBER 2022

NAMAKulkas
: Toshiba
KODE P: 2150 C METODE : AVARAGE
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2022
Des 1 - Opening Balance - - - - - - 30 Rp 3,500,000.00 Rp 105,000,000.00
2 F011 PT Gunung Kawi 15 Rp 3,500,000.00 Rp 52,500,000.00 - - - 45 Rp 3,500,000.00 Rp 157,500,000.00
5 F217 PT Bromo Asri 20 Rp 3,500,000.00 Rp 70,000,000.00 65 Rp 3,500,000.00 Rp 227,500,000.00
8 F324 PT Jaya Putra 10 Rp 3,500,000.00 Rp 35,000,000.00 75 Rp 3,500,000.00 Rp 262,500,000.00
8 NK12-1 PT Jaya Putra (2) Rp 3,500,000.00 Rp (7,000,000.00) 73 Rp 3,500,000.00 Rp 255,500,000.00
11 F12-1 Toko Pojok 10 Rp 3,500,000.00 Rp 35,000,000.00 63 Rp 3,500,000.00 Rp 220,500,000.00
12 F12-2 Toko Steven 20 Rp 3,500,000.00 Rp 70,000,000.00 43 Rp 3,500,000.00 Rp 150,500,000.00
15 F12-3 Toko Raya 10 Rp 3,500,000.00 Rp 35,000,000.00 33 Rp 3,500,000.00 Rp 115,500,000.00
17 F12-4 Toko Elita 15 Rp 3,500,000.00 Rp 52,500,000.00 18 Rp 3,500,000.00 Rp 63,000,000.00
18 NK12-1 Toko Elita -2 Rp 3,500,000.00 Rp (7,000,000.00) 20 Rp 3,500,000.00 Rp 70,000,000.00
BALANCE 43 Rp 150,500,000 53 Rp 185,500,000.00 20 Rp 3,500,000.00 Rp 70,000,000.00
 UD ABADI
SUBSIDIARY LADGER ACCOUNT RECEIVABLE
PERIODE DESEMBER 2022

NAMA : TOKO POJOK NO : C001

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 99,900,000.00
11 F12-1 SJ-01 Rp 170,775,000.00 Rp 270,675,000.00
15 BKM12-1 CRJ-01 Rp 99,900,000.00 Rp 170,775,000.00

NAMA : TOKO STEVEN NO : C002

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 88,800,000.00
12 F12-2 SJ-01 Rp 304,725,000.00 Rp 393,525,000.00
17 BKM12-2 CRJ-01 Rp 88,800,000.00 Rp 304,725,000.00

NAMA : TOKO RAYA NO : C003

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 77,700,000.00
15 F12-3 SJ-01 Rp 134,200,000.00 Rp 211,900,000.00
20 BKM12-3 CRJ-01 Rp 77,700,000.00 Rp 134,200,000.00

NAMA : TOKO ELITA NO : C004

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 99,900,000.00
17 F12-4 SJ-01 Rp 201,800,000.00 Rp 301,700,000.00
18 NK12-1 GJ-01 Rp 26,640,000.00 Rp 275,060,000.00
20 BKM12-4 CRJ-01 Rp 175,160,000.00 Rp 99,900,000.00
 UD ABADI
SUBSIDIARY LADGER ACCOUNT PAYABLE
PERIODE DESEMBER 2022

NAMA : PT GUNUNG KAWI NO : S001

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 88,800,000.00
2 F011 PJ-01 Rp 159,175,000.00 Rp 247,975,000.00
24 BKK12-4 CPJ-01 Rp 88,800,000.00 Rp 159,175,000.00

NAMA : PT BROMO ASRI NO : S002

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 99,900,000.00
5 F217 PJ-01 Rp 202,575,000.00 Rp 302,475,000.00
26 BK12-5 CPJ-01 Rp 99,900,000.00 Rp 202,575,000.00

NAMA : PT JAYA PUTRA NO : S003

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 99,900,000.00
8 F324 PJ-01 Rp 115,025,000.00 Rp 214,925,000.00
8 NK12-1 GJ-01 Rp 12,765,000.00 Rp 202,160,000.00
 UD ABADI
TRIAL BALANCE AFTER TRANSACTION
PER 31 DESEMBER 2022
NO ACCOUNT DEBIT CREDIT
1-1100 Cash in Bank Rp 908,960,000.00
1-1200 Petty Cash Rp 8,700,000.00
1-1300 Accounts Receivable Rp 709,600,000.00
1-1400 Allowance for Doubtful Debt Rp 12,800,000.00
1-1500 Merchandise Inventory Rp 367,000,000.00
1-1600 Store Supplies Rp 10,300,000.00
1-1700 Prepaid Insurance Rp 17,500,000.00
1-1800 Prepaid Rent Rp 22,500,000.00
1-2100 Equipment at Cost Rp 22,000,000.00
1-2110 Equipment Accum Dep. Rp 16,500,000.00
2-1100 Account Payable Rp 563,910,000.00
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable -
2-1400 PPN Payable -
2-1500 PPN Outcome Rp 81,610,000.00
2-1600 PPN Income Rp 48,760,000.00
2-2100 Bank Mandiri Loan Rp 150,000,000.00
3-1100 Dadang Capital Rp 922,650,000.00
3-1200 Dadang Drawing Rp 25,400,000.00
3-1300 Income Summary -
4-1100 Sales Rp 1,279,000,000.00
4-1200 Sales Return Rp 24,000,000.00
4-1300 Sales Discount
4-1400 Freight Collected Rp 6,750,000.00
5-1100 Cost of Goods Sold Rp 698,400,000.00
5-1200 Freight Paid Rp 11,050,000.00
6-1000 Advertising Expense Rp 4,400,000.00
6-1100 Telephone, Internet & Electricity Expense Rp 11,400,000.00 -
6-1200 Store Supplies Expense Rp 4,950,000.00 -
6-1300 Bad Debt Expense - -
6-1400 Depreciation Expense Rp 16,500,000.00 -
6-1500 Insurance Expense Rp 14,300,000.00 -
6-1600 Rent Expense Rp 23,300,000.00 -
6-1700 Wages & Salaries Rp 36,300,000.00 -
6-1800 Other Operating Expense Rp 19,267,000.00 -
8-1100 Interest Revenue - Rp 5,800,000.00
9-1100 Interest Expense Rp 22,800,000.00
9-1200 Bank Service Charge Rp 6,600,000.00
9-1300 Income Tax Expense Rp 5,033,000.00
TOTAL Rp 3,039,020,000.00 Rp 3,039,020,000.00
 UD ABADI
JURNAL PENYESUAIAN
PER 31 DESEMBER 2022

Page : 01
Evidence Pos
Date Description Debit Credit
No. Ref
2022
Des 31 BM12-1 Store Supplies Expense 6-1200 Rp 8,675,000.00
Store Supplies 1-1600 Rp 8,675,000.00
Rent Expense 6-1600 Rp 1,000,000.00
Prepaid Rent 1-1800 Rp 1,000,000.00
Insurance Expense 6-1500 Rp 1,250,000.00
Prepaid Insurance 1-1700 Rp 1,250,000.00
Bad Debt Expense 6-1300 Rp 4,940,000.00
Allowance for Doubtful Debt 1-1400 Rp 4,940,000.00
31 BM12-2 Depreciation Expense 6-1400 Rp 458,333.33
Equipment Accum Dep 1-2110 Rp 458,333.33
Wages & Salaries 6-1700 Rp 3,550,000.00
Expense Payable 2-1200 Rp 3,550,000.00
31 BM12-3 PPN Outcome 2-1500 Rp 81,610,000.00
PPN Income 2-1600 Rp 48,760,000.00
PPN Payable 2-1400 Rp 32,850,000.00
Income Tax Expense 9-1300 Rp 3,505,000.00
Income Tax Payable 2-1300 Rp 3,505,000.00
TOTAL Rp 104,988,333.33 Rp 104,988,333.33

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
2-1500 Rp 81,610,000.00 1-1400 Rp 4,940,000.00
6-1200 Rp 8,675,000.00 1-1600 Rp 8,675,000.00
6-1300 Rp 4,940,000.00 1-1700 Rp 1,250,000.00
6-1400 Rp 458,333.33 1-1800 Rp 1,000,000.00
6-1500 Rp 1,250,000.00 1-2110 Rp 458,333.33
6-1600 Rp 1,000,000.00 2-1200 Rp 3,550,000.00
6-1700 Rp 3,550,000.00 2-1300 Rp 3,505,000.00
9-1300 Rp 3,505,000.00 2-1400 Rp 32,850,000.00
2-1600 Rp 48,760,000.00
TOTAL Rp 104,988,333.33 TOTAL Rp 104,988,333.33
 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
PER 31 DESEMBER 2022

NO CUSTOMER BALANCE
C001 TOKO POJOK Rp 170,775,000.00
C002 TOKO STEVEN Rp 304,725,000.00
C003 TOKO RAYA Rp 134,200,000.00
C004 TOKO ELITA Rp 99,900,000.00
TOTAL Rp 709,600,000.00

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE
PER 31 DESEMBER 2022

NO SUPPLIER BALANCE
S001 PT GUNUNG KAWI Rp 159,175,000.00
S002 PT BROMO ASRI Rp 202,575,000.00
S003 PT JAYA PUTRA Rp 202,160,000.00
TOTAL Rp 563,910,000.00

UD ABADI
LIST OF INVENTORY BALANCE
PER 31 DESEMBER 2022

NO PRODUCT BALANCE
P1125 C KULKAS PANASONIC Rp 297,000,000.00
P2150 C KULKAS TOSHIBA Rp 70,000,000.00
TOTAL Rp 367,000,000.00
 UD ABADI
WORKSHEET
PER 31 DESEMBER 2022
NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
1-1100 Cash in Bank Rp 908,960,000.00 Rp - Rp 908,960,000.00 Rp 908,960,000.00 Rp -
1-1200 Petty Cash Rp 8,700,000.00 Rp - Rp 8,700,000.00 Rp 8,700,000.00 Rp -
1-1300 Accounts Receivable Rp 709,600,000.00 Rp - Rp 709,600,000.00 Rp 709,600,000.00 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 12,800,000.00 Rp 4,940,000.00 Rp - Rp 17,740,000.00 Rp - Rp 17,740,000.00
1-1500 Merchandise Inventory Rp 367,000,000.00 Rp - Rp 367,000,000.00 Rp 367,000,000.00 Rp -
1-1600 Store Supplies Rp 10,300,000.00 Rp - Rp 8,675,000.00 Rp 1,625,000.00 Rp 1,625,000.00 Rp -
1-1700 Prepaid Insurance Rp 17,500,000.00 Rp - Rp 1,250,000.00 Rp 16,250,000.00 Rp 16,250,000.00 Rp -
1-1800 Prepaid Rent Rp 22,500,000.00 Rp - Rp 1,000,000.00 Rp 21,500,000.00 Rp 21,500,000.00 Rp -
1-2100 Equipment at Cost Rp 22,000,000.00 Rp - Rp 22,000,000.00 Rp 22,000,000.00 Rp -
1-2110 Equipment Accum Dep. Rp - Rp 16,500,000.00 Rp 458,333.33 Rp 16,958,333.33 Rp - Rp 16,958,333.33
2-1100 Account Payable Rp - Rp 563,910,000.00 Rp 563,910,000.00 Rp - Rp 563,910,000.00
2-1200 Expense Payable Rp - Rp - Rp 3,550,000.00 Rp 3,550,000.00 Rp - Rp 3,550,000.00
2-1300 Income Tax Payable Rp - - Rp 3,505,000.00 Rp 3,505,000.00 Rp - Rp 3,505,000.00
2-1400 PPN Payable Rp - - Rp 32,850,000.00 Rp 32,850,000.00 Rp - Rp 32,850,000.00
2-1500 PPN Outcome Rp - Rp 81,610,000.00 Rp 81,610,000.00 Rp - Rp - Rp -
2-1600 PPN Income Rp 48,760,000.00 Rp - Rp 48,760,000.00 Rp - Rp - Rp -
2-2100 Bank Mandiri Loan Rp - Rp 150,000,000.00 Rp 150,000,000.00 Rp - Rp 150,000,000.00
3-1100 Dadang Capital Rp - Rp 922,650,000.00 Rp 922,650,000.00 Rp - Rp 922,650,000.00
3-1200 Dadang Drawing Rp 25,400,000.00 Rp - Rp 25,400,000.00 Rp - Rp 25,400,000.00 Rp -
3-1300 Income Summary - Rp - Rp - Rp -
4-1100 Sales Rp - Rp 1,279,000,000.00 Rp 1,279,000,000.00 Rp - Rp 1,279,000,000.00
4-1200 Sales Return Rp 24,000,000.00 Rp - Rp 24,000,000.00 Rp 24,000,000.00 Rp -
4-1300 Sales Discount Rp - Rp - Rp - Rp -
4-1400 Freight Collected Rp - Rp 6,750,000.00 Rp 6,750,000.00 Rp - Rp 6,750,000.00
5-1100 Cost of Goods Sold Rp 698,400,000.00 Rp - Rp 698,400,000.00 Rp 698,400,000.00 Rp -
5-1200 Freight Paid Rp 11,050,000.00 Rp - Rp 11,050,000.00 Rp 11,050,000.00 Rp -
6-1000 Advertising Expense Rp 4,400,000.00 Rp - Rp 4,400,000.00 Rp 4,400,000.00 Rp -
6-1100 Telephone, Internet & Electricity Expense Rp 11,400,000.00 - Rp 11,400,000.00 Rp 11,400,000.00 Rp -
6-1200 Store Supplies Expense Rp 4,950,000.00 - Rp 8,675,000.00 Rp 13,625,000.00 Rp 13,625,000.00 Rp -
6-1300 Bad Debt Expense - - Rp 4,940,000.00 Rp 4,940,000.00 Rp 4,940,000.00 Rp -
6-1400 Depreciation Expense Rp 16,500,000.00 - Rp 458,333.33 Rp 16,958,333.33 Rp 16,958,333.33 Rp -
6-1500 Insurance Expense Rp 14,300,000.00 - Rp 1,250,000.00 Rp 15,550,000.00 Rp 15,550,000.00 Rp -
6-1600 Rent Expense Rp 23,300,000.00 - Rp 1,000,000.00 Rp 24,300,000.00 Rp 24,300,000.00 Rp -
6-1700 Wages & Salaries Rp 36,300,000.00 - Rp 3,550,000.00 Rp 39,850,000.00 Rp 39,850,000.00 Rp -
6-1800 Other Operating Expense Rp 19,267,000.00 - Rp 19,267,000.00 Rp 19,267,000.00 Rp -
8-1100 Interest Revenue - Rp 5,800,000.00 Rp 5,800,000.00 Rp - Rp 5,800,000.00
9-1100 Interest Expense Rp 22,800,000.00 - Rp 22,800,000.00 Rp 22,800,000.00 Rp -
9-1200 Bank Service Charge Rp 6,600,000.00 - Rp 6,600,000.00 Rp 6,600,000.00 Rp -
9-1300 Income Tax Expense Rp 5,033,000.00 - Rp 3,505,000.00 Rp 8,538,000.00 Rp 8,538,000.00 Rp -
TOTAL Rp 3,039,020,000.00 Rp 3,039,020,000.00 Rp 3,002,713,333.33 Rp 3,002,713,333.33 Rp 921,678,333.33 Rp 1,291,550,000.00 Rp 2,081,035,000.00 Rp 1,711,163,333.33
NETT PROFIT AFTER TAX Rp 369,871,666.67 Rp 369,871,666.67
Rp 1,291,550,000.00 Rp 1,291,550,000.00 Rp 2,081,035,000.00 Rp 2,081,035,000.00
 UD ABADI
INCOME STATEMENT
PERIODE DESEMBER 2022

Revenue:
Sales Rp 1,279,000,000.00
Sales Return Rp (24,000,000.00)
Freight Collected Rp 6,750,000.00
Net Sales Rp 1,261,750,000.00

COST OF GOODS SOLD

Cost of Goods Sold Rp 698,400,000.00
Freight Paid Rp 11,050,000.00
Cost of Goods Sold Rp (709,450,000.00)
Operating Profit Rp 552,300,000.00

OPERATING EXPENSES
Advertising Expense Rp 4,400,000.00
Telephone, Internet & Electricity Expense Rp 11,400,000.00
Store Supplies Expense Rp 13,625,000.00
Bad Debt Expense Rp 4,940,000.00
Depreciation Expense Rp 16,958,333.33
Insurance Expense Rp 15,550,000.00
Rent Expense Rp 24,300,000.00
Wages & Salaries Rp 39,850,000.00
Other Operating Expense Rp 19,267,000.00
Total Operating Expense Rp (150,290,333.33)
Net Profit Before Other Income & Other Expenses Rp 402,009,666.67

OTHER INCOME & OTHER EXPENSES

OTHER INCOME
Interest Revenue Rp 5,800,000.00
Total Other Income Rp 5,800,000.00
OTHER EXPENSES
Interest Expense Rp 22,800,000.00
Bank Service Charge Rp 6,600,000.00
Total Other Expenses Rp 29,400,000.00
Net Other Expenses Rp (23,600,000.00)
Net Profit Before Tax Rp 378,409,666.67
Income Tax Expense Rp (8,538,000.00)
Net Profit After Tax Rp 369,871,666.67
 UD ABADI
STATEMENT OF CHANGES IN EQUITY
PERIODE DESEMBER 2022

Dadang Capital, 1 Desember 2022 Rp 922,650,000.00

Net Profit After Tax Rp 369,871,666.67
Dadang Drawing Rp (25,400,000.00)
Capital Increasing Rp 344,471,666.67
Dadang Capital, 31 Desember 2022 Rp 1,267,121,666.67
 UD ABADI
BALANCE SHEET
PERIODE DESEMBER 2022

ASSETS LIABILITY & EQUITY

CURRENT ASSETS LIABILITY
Cash in Bank Rp 908,960,000.00 CURRENT LIABILITY
Petty Cash Rp 8,700,000.00 Account Payable Rp 563,910,000.00
Accounts Receivable Rp 709,600,000.00 Expense Payable Rp 3,550,000.00
Allowance for Doubtful Debt Rp (17,740,000.00) Income Tax Payable Rp 3,505,000.00
Rp 691,860,000.00 PPN Payable Rp 32,850,000.00
Merchandise Inventory Rp 367,000,000.00 Total Current Liability
Store Supplies Rp 1,625,000.00
Prepaid Insurance Rp 16,250,000.00 LONG TERM LIABILITY
Prepaid Rent Rp 21,500,000.00 Bank Mandiri Loan Rp 150,000,000.00
Total Current Assets Rp 2,015,895,000.00 Total Long Term Liability
Total Liability
FIXED ASSETS
Equipment at Cost Rp 22,000,000.00 EQUITY
Equipment Accum Dep. Rp (16,958,333.33) Dadang Capital
Rp 5,041,666.67
Total Fixed Assets Rp 5,041,666.67
TOTAL ASSETS Rp 2,020,936,666.67 TOTAL LIABILITY & EQUITY
Rp 603,815,000.00

Rp 150,000,000.00
Rp 753,815,000.00

Rp 1,267,121,666.67

Rp 2,020,936,666.67
 UD ABADI
CASH FLOW STATEMENT (DIRECT METHOD)
PER 31 DECEMBER 2022

CASH FLOWS FROM OPEARTING ACTIVITIES

Cash Inflow :
Receipt of Account Receivable Rp 441,560,000.00
Cash Outflow :
Payment for Expense Payable Rp 2,500,000.00
Payment for Expense Payable Rp 5,900,000.00
Payment for Account Payable Rp 188,700,000.00
Payment for Store Supplies Rp 1,300,000.00
Rp (198,400,000.00)
Net Cash Flows Provided by Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES

-

CASH FLOWS FROM FINANCING ACTIVITIES

Cash Outflow :
Payment for Bank Mandiri Loan Rp 150,000,000.00
Payment for Interest Expense Rp 14,000,000.00
Net Cash Flows Used for Financing Activities
Increasing of Cash
Cash and Equivalent, 1 December 2022
Cash and Equivalent, 31 December 2022
Rp 243,160,000.00

Rp (164,000,000.00)
Rp 79,160,000.00
Rp 838,500,000.00
Rp 917,660,000.00
 UD ABADI
COMPARATIVE TRIAL BALANCE
PER 30 NOVEMBER 2022 & 31 DESESEMBER 2022

TRIAL BALANCE TRIAL BALANCE

ACCOUNT
ACCOUNT NAME 30 NOVEMBER 2022 31 DESEMBER 2022
NUMBER
DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank Rp 828,500,000.00 Rp - Rp 908,960,000.00 Rp -
1-1200 Petty Cash Rp 10,000,000.00 Rp - Rp 8,700,000.00 Rp -
1-1300 Accounts Receivable Rp 366,300,000.00 Rp - Rp 709,600,000.00 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 12,800,000.00 Rp - Rp 17,740,000.00
1-1500 Merchandise Inventory Rp 420,000,000.00 Rp - Rp 367,000,000.00 Rp -
1-1600 Store Supplies Rp 9,000,000.00 Rp - Rp 1,625,000.00 Rp -
1-1700 Prepaid Insurance Rp 17,500,000.00 Rp - Rp 16,250,000.00 Rp -
1-1800 Prepaid Rent Rp 22,500,000.00 Rp - Rp 21,500,000.00 Rp -
1-2100 Equipment at Cost Rp 22,000,000.00 Rp - Rp 22,000,000.00 Rp -
1-2110 Equipment Accum Dep. Rp - Rp 16,500,000.00 Rp - Rp 16,958,333.33
2-1100 Account Payable Rp - Rp 288,600,000.00 Rp - Rp 563,910,000.00
2-1200 Expense Payable Rp - Rp 8,400,000.00 Rp - Rp 3,550,000.00
2-1300 Income Tax Payable Rp - Rp - Rp - Rp 3,505,000.00
2-1400 PPN Payable Rp - Rp - Rp - Rp 32,850,000.00
2-1500 PPN Outcome Rp - Rp 4,500,000.00 Rp - Rp -
2-1600 PPN Income Rp 3,000,000.00 Rp - Rp - Rp -
2-2100 Bank Mandiri Loan Rp - Rp 300,000,000.00 Rp - Rp 150,000,000.00
3-1100 Dadang Capital Rp - Rp 922,650,000.00 Rp - Rp 922,650,000.00
3-1200 Dadang Drawing Rp 25,400,000.00 Rp - Rp 25,400,000.00 Rp -
3-1300 Income Summary Rp - Rp - Rp - Rp -
4-1100 Sales Rp - Rp 554,000,000.00 Rp - Rp 1,279,000,000.00
4-1200 Sales Return Rp - Rp - Rp 24,000,000.00 Rp -
4-1300 Sales Discount Rp - Rp - Rp - Rp -
4-1400 Freight Collected Rp - Rp - Rp - Rp 6,750,000.00
5-1100 Cost of Goods Sold Rp 229,400,000.00 Rp - Rp 698,400,000.00 Rp -
5-1200 Freight Paid Rp 8,800,000.00 Rp - Rp 11,050,000.00 Rp -
6-1000 Advertising Expense Rp 4,400,000.00 Rp - Rp 4,400,000.00 Rp -
6-1100 Telephone, Internet & Electricity Expense Rp 11,400,000.00 Rp - Rp 11,400,000.00 Rp -
6-1200 Store Supplies Expense Rp 4,950,000.00 Rp - Rp 13,625,000.00 Rp -
6-1300 Bad Debt Expense Rp - Rp - Rp 4,940,000.00 Rp -
6-1400 Depreciation Expense Rp 16,500,000.00 Rp - Rp 16,958,333.33 Rp -
6-1500 Insurance Expense Rp 14,300,000.00 Rp - Rp 15,550,000.00 Rp -
6-1600 Rent Expense Rp 23,300,000.00 Rp - Rp 24,300,000.00 Rp -
6-1700 Wages & Salaries Rp 36,300,000.00 Rp - Rp 39,850,000.00 Rp -
 6-1800 Other Operating Expense Rp 19,267,000.00 Rp - Rp 19,267,000.00 Rp -
8-1100 Interest Revenue Rp - Rp 5,800,000.00 Rp - Rp 5,800,000.00
9-1100 Interest Expense Rp 8,800,000.00 Rp - Rp 22,800,000.00 Rp -
9-1200 Bank Service Charge Rp 6,600,000.00 Rp - Rp 6,600,000.00 Rp -
9-1300 Income Tax Expense Rp 5,033,000.00 Rp - Rp 8,538,000.00 Rp -
TOTAL Rp 2,113,250,000.00 Rp 2,113,250,000.00 Rp 3,002,713,333.33 Rp 3,002,713,333.33

Profit/loss Calculation for December 2022 :

Total Income December 2022 Rp 707,750,000.00
Total Cost of Goods Sold December 2022 Rp (471,250,000.00)
Total Expenses December 2022 Rp (37,378,333.33)
Net Profit After Tax December 2022 Rp 199,121,666.67
 DIFFERENCE

Rp 80,460,000.00
Rp (1,300,000.00)
Rp 343,300,000.00
Rp 4,940,000.00
Rp (53,000,000.00)
Rp (7,375,000.00)
Rp (1,250,000.00)
Rp (1,000,000.00)
Rp -
Rp 458,333.33
Rp 275,310,000.00
Rp (4,850,000.00)
Rp 3,505,000.00
Rp 32,850,000.00
Rp (4,500,000.00)
Rp (3,000,000.00)
Rp (150,000,000.00)
Rp -
Rp -
Rp -
Rp 725,000,000.00
Rp 24,000,000.00
Rp -
Rp 6,750,000.00
Rp 469,000,000.00
Rp 2,250,000.00
Rp -
Rp -
Rp 8,675,000.00
Rp 4,940,000.00
Rp 458,333.33
Rp 1,250,000.00
Rp 1,000,000.00
Rp 3,550,000.00
Rp -
Rp -
Rp 14,000,000.00
Rp -
Rp 3,505,000.00
 UD ABADI
CASH FLOW STATEMENT (INDIRECT METHOD)
PER 31 DECEMBER 2022

CASH FLOWS FROM OPERATING ACTIVITIES

Net Profit Rp 199,121,666.67
Depreciation Expense Rp 458,333.33
Addition :
Decreasing of Merchandise Inventory Rp 53,000,000.00
Decreasing of Store Supplies Rp 7,375,000.00
Decreasing of Prepaid Insurance Rp 1,250,000.00
Decreasing of Prepaid Rent Rp 1,000,000.00
Increasing of Allowance for Doubtful Debt Rp 4,940,000.00
Increasing of Accounts Payable Rp 275,310,000.00
Increasing of Income Tax Payable Rp 3,505,000.00
Increasing of PPN Payable Rp 32,850,000.00
Decreasing of PPN Income Rp 3,000,000.00
Rp 382,230,000.00
Substraction :
Increasing of Accounts Receivable Rp 343,300,000.00
Decreasing of Expense Payable Rp 4,850,000.00
Decreasing of PPN Outcome Rp 4,500,000.00
Rp (352,650,000.00)
Net Cash Flows Provided by Operating Activities Rp 229,160,000.00

CASH FLOWS FROM INVESTING ACTIVITIES

-

CASH FLOWS FROM FINANCING ACTIVITIES

Substraction :
Payment of Bank Mandiri Loan Rp 150,000,000.00
Net Cash Flows Used for Financing Activities Rp (150,000,000.00)
Increasing of Cash Rp 79,160,000.00
Cash and Equivalent, 1 December 2022 Rp 838,500,000.00
Cash and Equivalent, 31 December 2022 Rp 917,660,000.00
 UD ABADI
CLOSSING JOURNAL
PER 31 DESEMBER 2022

Page : 01
Date Description Ref Debit Credit
2022 31 Sales 4-1100 Rp 1,279,000,000.00 -
Des Freight Collected 4-1400 Rp 6,750,000.00
Interest Revenue 8-1100 Rp 5,800,000.00 -
Income Summary 3-1300 - Rp 1,291,550,000.00
(Menutup pendapatan)
31 Income Summary 3-1300 Rp 921,678,333.33 -
Sales Return 4-1200 - Rp 24,000,000.00
Cost of goods Sold 5-1100 - Rp 698,400,000.00
Freight Paid 5-1200 - Rp 11,050,000.00
Advertising Expenses 6-1000 - Rp 4,400,000.00
Telephone, Internet & Electricity Expenses 6-1100 - Rp 11,400,000.00
Store Supplies Expenses 6-1200 - Rp 13,625,000.00
Bad Debt Expense 6-1300 - Rp 4,940,000.00
Depreciation Expense 6-1400 - Rp 16,958,333.33
Insurance Expense 6-1500 - Rp 15,550,000.00
Rent Expense 6-1600 - Rp 24,300,000.00
Wages & Salaries 6-1700 - Rp 39,850,000.00
Other Operating Expense 6-1800 - Rp 19,267,000.00
Interest Expense 9-1100 - Rp 22,800,000.00
Bank Service Charge 9-1200 - Rp 6,600,000.00
Income Tax Expense 9-1300 - Rp 8,538,000.00
(Menutup beban)
31 Income Summary 3-1300 Rp 25,400,000.00 -
Dadang Drawing 3-1200 - Rp 25,400,000.00
(Menutup drawing)
31 Income Summary 3-1300 Rp 344,471,666.67 -
Dadang Capital 3-1100 - Rp 344,471,666.67
(Menutup laba)
TOTAL Rp 2,583,100,000.00 Rp 2,583,100,000.00

RECAPITULATION
DEBIT CREDIT
ACC. NO. TOTAL ACC. NO. TOTAL
3-1300 Rp 1,291,550,000.00 3-1100 Rp 344,471,666.67
4-1100 Rp 1,279,000,000.00 3-1200 Rp 25,400,000.00
4-1400 Rp 6,750,000.00 3-1300 Rp 1,291,550,000.00
8-1100 Rp 5,800,000.00 4-1200 Rp 24,000,000.00
- - 5-1100 Rp 698,400,000.00
- - 5-1200 Rp 11,050,000.00
- - 6-1000 Rp 4,400,000.00
- - 6-1100 Rp 11,400,000.00
- - 6-1200 Rp 13,625,000.00
- - 6-1300 Rp 4,940,000.00
- - 6-1400 Rp 16,958,333.33
- - 6-1500 Rp 15,550,000.00
- - 6-1600 Rp 24,300,000.00
- - 6-1700 Rp 39,850,000.00
- - 6-1800 Rp 19,267,000.00
- - 9-1100 Rp 22,800,000.00
 - - 9-1200 Rp 6,600,000.00
- - 9-1300 Rp 8,538,000.00
TOTAL Rp 2,583,100,000.00 TOTAL Rp 2,583,100,000.00
 UD ABADI
BUKU BESAR UMUM
PERIODE DESEMBER 2022

NAMA : Cash in Bank NO : 1-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 828,500,000.00
31 Posting CRJ-01 Rp 441,560,000.00 Rp 1,270,060,000.00
31 Posting CPJ-01 Rp 361,100,000.00 Rp 908,960,000.00

NAMA : Petty Cash NO : 1-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 10,000,000.00
31 Posting PCJ-01 Rp 1,300,000.00 Rp 8,700,000.00

NAMA : Accounts Receivable NO : 1-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 366,300,000.00
31 Posting SJ-01 Rp 811,500,000.00 Rp 1,177,800,000.00
31 Posting CRJ-01 Rp 441,560,000.00 Rp 736,240,000.00
31 Posting GJ-01 Rp 26,640,000.00 Rp 709,600,000.00

NAMA : Allowance for Doubtful Debt NO : 1-1400

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 12,800,000.00
31 Posting ADJ-01 - Rp 4,940,000.00 Rp 17,740,000.00

NAMA : Merchandise Inventory NO : 1-1500

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 420,000,000.00
31 Posting PJ-01 Rp 427,500,000.00 Rp 847,500,000.00
31 Posting GJ-01 Rp 480,500,000.00 Rp 367,000,000.00

NAMA : Store Supplies NO : 1-1600

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 9,000,000.00
31 Posting PCJ-01 Rp 1,300,000.00 Rp 10,300,000.00
31 Posting ADJ-01 - Rp 8,675,000.00 Rp 1,625,000.00

NAMA : Prepaid Insurance NO : 1-1700

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 17,500,000.00
31 Posting ADJ-01 - Rp 1,250,000.00 Rp 16,250,000.00

NAMA : Prepaid Rent NO : 1-1800

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 22,500,000.00
31 Posting ADJ-01 - Rp 1,000,000.00 Rp 21,500,000.00

NAMA : Equipment at Cost NO : 1-2100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 22,000,000.00

NAMA : Equipment Accum Dep. NO : 1-2110

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 16,500,000.00
31 Posting ADJ-01 - Rp 458,333.33 Rp 16,958,333.33

NAMA : Account Payable NO : 2-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 288,600,000.00
31 Posting PJ-01 Rp 476,775,000.00 Rp 765,375,000.00
31 Posting GJ-01 Rp 12,765,000.00 Rp 752,610,000.00
31 Posting CPJ-01 Rp 188,700,000.00 Rp 563,910,000.00

NAMA : Expense Payable NO : 2-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 8,400,000.00
31 Posting CPJ-01 Rp 8,400,000.00 Rp -
31 Posting ADJ-01 - Rp 3,550,000.00 Rp 3,550,000.00

NAMA : Income Tax Payable NO : 2-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting ADJ-01 - Rp 3,505,000.00 Rp 3,505,000.00

NAMA : PPN Payable NO : 2-1400

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting ADJ-01 - Rp 32,850,000.00 Rp 32,850,000.00

NAMA : PPN Outcome NO : 2-1500

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 4,500,000.00
31 Posting SJ-01 Rp 79,750,000.00 Rp 84,250,000.00
31 Posting GJ-01 Rp 2,640,000.00 Rp 81,610,000.00
31 Posting ADJ-01 Rp 81,610,000.00 Rp -

NAMA : PPN Income NO : 2-1600

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 3,000,000.00
31 Posting PJ-01 Rp 47,025,000.00 Rp 50,025,000.00
31 Posting GJ-01 Rp 1,265,000.00 Rp 48,760,000.00
31 Posting ADJ-01 - Rp 48,760,000.00 Rp -

NAMA : Bank Mandiri Loan NO : 2-2100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
 DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 300,000,000.00
31 Posting GJ-01 Rp 150,000,000.00 Rp 150,000,000.00

NAMA : Dadang Capital NO : 3-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 922,650,000.00
31 Posting CJ-01 Rp - Rp 344,471,666.67 Rp 1,267,121,666.67

NAMA : Dadang Drawing NO : 3-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 25,400,000.00
31 Posting CJ-01 Rp - Rp 25,400,000.00 Rp -

NAMA : Income Summary NO : 3-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting CJ-01 Rp 1,291,550,000.00 Rp - Rp 1,291,550,000.00
31 Posting CJ-01 Rp - Rp 1,291,550,000.00 Rp -

NAMA : Sales NO : 4-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 554,000,000.00
31 Posting SJ-01 Rp 725,000,000.00 Rp 1,279,000,000.00
31 Posting CJ-01 Rp 1,279,000,000.00 Rp - Rp -

NAMA : Sales Return NO : 4-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting GJ-01 Rp 24,000,000.00 Rp 24,000,000.00
31 Posting CJ-01 - Rp 24,000,000.00 Rp -

NAMA : Sales Discount NO : 4-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -

NAMA : Freight Collected NO : 4-1400

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting SJ-01 Rp 6,750,000.00 Rp 6,750,000.00
31 Posting CJ-01 Rp 6,750,000.00 Rp - Rp -

NAMA : Cost of Goods Sold NO : 5-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 229,400,000.00 -
31 Posting GJ-01 Rp 469,000,000.00 Rp 698,400,000.00
31 Posting CJ-01 Rp - Rp 698,400,000.00 Rp -

NAMA : Freight Paid NO : 5-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
 DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 8,800,000.00
31 Posting PJ-01 Rp 2,250,000.00 Rp 11,050,000.00
31 Posting CJ-01 Rp - Rp 11,050,000.00 Rp -

NAMA : Advertising Expense NO : 6-1000

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 4,400,000.00
31 Posting CJ-01 Rp - Rp 4,400,000.00 Rp -

NAMA : Telephone, Internet & Electricity Expense NO : 6-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 11,400,000.00
31 Posting CJ-01 Rp - Rp 11,400,000.00 Rp -

NAMA : Store Supplies Expense NO : 6-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 4,950,000.00
31 Posting ADJ-01 Rp 8,675,000.00 - Rp 13,625,000.00
31 Posting CJ-01 Rp - Rp 13,625,000.00 Rp -

NAMA : Bad Debt Expense NO : 6-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - -
31 Posting ADJ-01 Rp 4,940,000.00 - Rp 4,940,000.00
31 Posting CJ-01 Rp - Rp 4,940,000.00 Rp -

NAMA : Depreciation Expense NO : 6-1400

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 16,500,000.00
31 Posting ADJ-01 Rp 458,333.33 - Rp 16,958,333.33
31 Posting CJ-01 Rp - Rp 16,958,333.33 Rp -

NAMA : Insurance Expense NO : 6-1500

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 14,300,000.00
31 Posting ADJ-01 Rp 1,250,000.00 - Rp 15,550,000.00
31 Posting CJ-01 Rp - Rp 15,550,000.00 Rp -

NAMA : Rent Expense NO : 6-1600

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 23,300,000.00
31 Posting ADJ-01 Rp 1,000,000.00 - Rp 24,300,000.00
31 Posting CJ-01 Rp - Rp 24,300,000.00 Rp -

NAMA : Wages & Salaries NO : 6-1700

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 36,300,000.00
31 Posting ADJ-01 Rp 3,550,000.00 - Rp 39,850,000.00
 31 Posting CJ-01 Rp - Rp 39,850,000.00 Rp -

NAMA : Other Operating Expense NO : 6-1800

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 19,267,000.00
31 Posting CJ-01 Rp - Rp 19,267,000.00 Rp -

NAMA : Interest Revenue NO : 8-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 5,800,000.00
31 Posting CJ-01 Rp 5,800,000.00 Rp - Rp -

NAMA : Interest Expense NO : 9-1100

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 8,800,000.00
31 Posting GJ-01 Rp 14,000,000.00 Rp 22,800,000.00
31 Posting CJ-01 Rp - Rp 22,800,000.00 Rp -

NAMA : Bank Service Charge NO : 9-1200

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 6,600,000.00
31 Posting CJ-01 Rp - Rp 6,600,000.00 Rp -

NAMA : Income Tax Expense NO : 9-1300

BALANCE
DATE DERCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2022
Des 1 Opening Balance ✓ - - Rp 5,033,000.00
31 Posting ADJ-01 Rp 3,505,000.00 - Rp 8,538,000.00
31 Posting CJ-01 Rp - Rp 8,538,000.00 Rp -
 UD ABADI
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

NO ACCOUNT DEBIT CREDIT

1-1100 Cash in Bank Rp 908,960,000.00 Rp -
1-1200 Petty Cash Rp 8,700,000.00 Rp -
1-1300 Accounts Receivable Rp 709,600,000.00 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 17,740,000.00
1-1500 Merchandise Inventory Rp 367,000,000.00 Rp -
1-1600 Store Supplies Rp 1,625,000.00 Rp -
1-1700 Prepaid Insurance Rp 16,250,000.00 Rp -
1-1800 Prepaid Rent Rp 21,500,000.00 Rp -
1-2100 Equipment at Cost Rp 22,000,000.00 Rp -
1-2110 Equipment Accum Dep. Rp - Rp 16,958,333.33
2-1100 Account Payable Rp - Rp 563,910,000.00
2-1200 Expense Payable Rp - Rp 3,550,000.00
2-1300 Income Tax Payable Rp - Rp 3,505,000.00
2-1400 PPN Payable Rp - Rp 32,850,000.00
2-1500 PPN Outcome Rp - Rp -
2-1600 PPN Income Rp - Rp -
2-2100 Bank Mandiri Loan Rp - Rp 150,000,000.00
3-1100 Dadang Capital Rp - Rp 1,267,121,666.67
TOTAL Rp 2,055,635,000.00 Rp 2,055,635,000.00