PD MAJU

TRIAL BALANCE, PER 30 NOVEMBER 2020

KODE NAMA AKUN DEBET

1-1100 Cash In Bank Rp 40,500,000
1-1200 Petty Cash Rp 10,000,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,000,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 22,800,000
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 Rp 3,000,000
2-2100 Bank BCA Loan
3-1100 Ruchdiana Capital
3-1200 Ruchdiana Drawing Rp 25,400,000
4-1100 Sales
4-1200 Sales Retur
4-1300 Sales Discont
4-1400 Freight Collected
5-1100 Cost of Goods Sold Rp 329,400,000
5-1200 Freight Paid Rp 8,800,000
5-1300 Purchase Discont
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone & Electricity Expenses Rp 8,900,000
6-1200 Store Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expenses
6-1400 Depreciation Expenses Rp 16,500,000
6-1500 Insurance Expenses Rp 14,300,000
6-1600 Rent Expenses Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operation Expense Rp 9,300,000
8-1100 Interest Revenue
9-1100 Interest Expenses Rp 8,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expenses Rp 15,000,000

Rp 1,243,050,000
MBER 2020

KREDIT

Rp 12,800,000

Rp 16,500,000
Rp 69,300,000
Rp 3,900,000

Rp 4,500,000

Rp 300,000,000
Rp 326,950,000

Rp 503,300,000

Rp 5,800,000

Rp 1,243,050,000
 PD
JURNAL PEN
Bulan : D
DEBET
TANGGAL NO. BUKTI KETERANGAN POS REF
CASH IN BANK

Desc 3 BKM12-1 Ilham Computer Rp 33,790,000

2020 12 BKM12-3 Maulana Computer Rp 188,600,000
13 KN01 Penjualan Tunai Rp 226,600,000

14 BKM12-4 Maulana Computer Rp 28,600,000

25 BKM12-6 Akbar Computer Rp 23,100,000

Rp 500,690,000
1-1100
 PD MAJU
JURNAL PENERIMAAN KAS
Bulan : Desember 2020
DEBET CREDIT
OTHERS
ACCOUNT
PPN Outcome SALES DISCOUNT
RECEIVABLE NAMA AKUN NO AKUN
Rp 310,000 Rp 34,100,000
Rp 188,600,000
Sales 4-1100
PPN Outcome 2-1500
Rp 28,600,000
Rp 23,100,000

Rp 310,000 Rp 274,400,000
4-1300 1-1300

Recapitulation
Debet Credit
Acc. No Amount Acc. No
1-1100 Rp 500,690,000 1-1300
4-1300 Rp 310,000 4-1100
2-1500

Rp 501,000,000
OTHERS
JUMLAH

Rp 206,000,000
Rp 20,600,000

Credit
Amount
Rp 274,400,000
Rp 206,000,000
Rp 20,600,000

Rp 501,000,000
 JURNA
Bu

TANGGAL NO. BUKTI KETERANGAN NO. CEK POSS REFF

Desc 1 BKK11-1 Gaji November CP12-001

2020 1 BKK12-1 Equipment at Cost CP12-001
6 BKK12-2 PT PUTRI CP12-002
9 BKK12-3 PT TIARA CP12-003
18 BKK12-5 PT PUTRI CP12-005
23 BKK12-6 CV ANGGITA CP12-006
30 BKK12-8 BANK BCA CP12-007
 PD MAJU
JURNAL PENGELUARAN KAS
Bulan : Desember 2020

DEBET
OTHERS
ACCOUNT PAYABLE
ACCOUNT
ACCOUNT NAME Amount
NUMBER
Expense Payable 2-1200 Rp 3,000,000
Equipment at Cost 1-2100 Rp 3,300,000
Rp 28,600,000
Rp 23,100,000
Rp 259,500,000
Rp 17,600,000
Bank BCA Loan 2-2100 Rp 15,000,000
Interest Expenses 9-1100 Rp 3,000,000

Rp 328,800,000
2-1100

Rec
Debet
Acc. No
2-1100
2-1200
1-2100
2-2100
9-1100
 CREDIT

PURCHASE DISCOUNT PPN Income CASH IN BANK

Rp 3,000,000
Rp 3,300,000
Rp 260,000 Rp 28,340,000
Rp 23,100,000
Rp 259,500,000
Rp 17,600,000
Rp 18,000,000

Rp 260,000 Rp 352,840,000
5-1300 1-1100

Recapitulation
Debet Credit
Amount Acc. No Amount
Rp 328,800,000 5-1300 Rp 260,000
Rp 3,000,000 1-1100 Rp 352,840,000
Rp 3,300,000
Rp 15,000,000
Rp 3,000,000
Rp 353,100,000 Rp 353,100,000
 PD MAJU
JURNAL PEMBELIAN
Bulan : Desember 2020

TANGGAL NO. FAKTUR KETERANGAN POS REF

FREIGHT PAID
Desc 10 F05 PT. PUTRI Rp 1,000,000
2020 22 A17 PT. TIARA
29 G11 CV. ANGGITA

Rp 1,000,000
5-1200

Debet
Acc. No
5-1200
2-1600
1-1500
PD MAJU
L PEMBELIAN
Desember 2020

DEBET CREDIT
MERCHANDISE
PPN Income ACCOUNT PAYABLE
INVENTORY
Rp 27,600,000 Rp 276,000,000 Rp 304,600,000
Rp 37,309,000 Rp 373,090,000 Rp 410,399,000
Rp 28,800,000 Rp 288,000,000 Rp 316,800,000

Rp 93,709,000 Rp 937,090,000 Rp 1,031,799,000

2-1600 1-1500 2-1100

Recapitulation
Debet Credit
Amount Acc. No Amount
Rp 1,000,000 2-1100 Rp 1,031,799,000
Rp 93,709,000
Rp 937,090,000

Rp 1,031,799,000 Rp 1,031,799,000
 PD MAJU
JURNAL PENJUALA
Bulan : Desember 20

TANGGAL NO. FAKTUR KETERANGAN POS REF

Desc 6 F12-1 Maulana Computer

2020 18 F12-2 Ilham Computer
27 F12-3 Akbar Computer
 PD MAJU
JURNAL PENJUALAN
Bulan : Desember 2020
DEBET CREDIT
ACCOUNT RECEIVABLE SALES FREIGHT COLLECTED
Rp 245,800,000 Rp 223,000,000 Rp 500,000
Rp 190,100,000 Rp 171,000,000 Rp 2,000,000
Rp 470,250,000 Rp 427,500,000

Rp 906,150,000 Rp 821,500,000 Rp 2,500,000

1-1300 4-1100 4-1400

Recapitulation
Debet Credit
Acc. No Amount Acc. No
1-1300 Rp 906,150,000 4-1100
4-1400
2-1500

Rp 906,150,000
 PPN Outcome
Rp 22,300,000
Rp 17,100,000
Rp 42,750,000

Rp 82,150,000
2-1500

Credit
Amount
Rp 821,500,000
Rp 2,500,000
Rp 82,150,000

Rp 906,150,000
 PD MAJU
JURNAL UMUM
Bulan : Desember 2020

TANGGAL NO. BUKTI KETERANGAN

Desc 6 F12-1 Cost of Goods Sold
2020 Merchandise Inventory
7 NK12-1 Sales Retur
PPN Outcome
Accounts Receivable
Merchandise Inventory
Cost of Goods Sold
11 NK-1 Accounts Payable
Merchandise Inventory
PPN Income
13 KN01 Cost of Goods Sold
Merchandise Inventory
18 F12-2 Cost of Goods Sold
Merchandise Inventory
27 F12-3 Cost of Goods Sold
Merchandise Inventory

Recapitul
Debet
Acc. No
5-1100
1-1500
4-1200
2-1500
2-1100
 PD MAJU
JURNAL UMUM
ulan : Desember 2020

POSS REFF DEBET KREDIT

5-1100 Rp 190,500,000
1-1500 Rp 190,500,000
4-1200 Rp 52,000,000
2-1500 Rp 5,200,000
1-1300 Rp 57,200,000
1-1500 Rp 44,500,000
5-1100 Rp 44,500,000
2-1100 Rp 45,100,000
1-1500 Rp 41,000,000
2-1600 Rp 4,100,000
5-1100 Rp 180,000,000
1-1500 Rp 180,000,000
5-1100 Rp 146,000,000
1-1500 Rp 146,000,000
5-1100 Rp 368,465,000
1-1500 Rp 368,465,000

Rp 1,031,765,000 Rp 1,031,765,000

Recapitulation
Debet Credit
Amount Acc. No Amount
Rp 884,965,000 5-1100 Rp 44,500,000
Rp 44,500,000 1-1500 Rp 925,965,000
Rp 52,000,000 1-1300 Rp 57,200,000
Rp 5,200,000 2-1600 Rp 4,100,000
Rp 45,100,000
Rp 1,031,765,000 Rp 1,031,765,000
 PD MAJU
VOUCHER KAS KECIL
Bulan : Desember 2020

TANGGAL NO. BUKTI KETERANGAN

Desc 4 V12-2 Bayar listrik & telp bulan November

2020 9 V12-3 Perlengkapan Toko
17 V12-4 Prive
 PD MAJU
VOUCHER KAS KECIL
Bulan : Desember 2020
DEBET CREDIT
ACCOUNT
ACCOUNT NAME Amount PETTY CASH
NUMBER
Expense Payable 2-1200 Rp 900,000 Rp 900,000
Store Supplies 1-1600 Rp 1,000,000 Rp 1,000,000
Ruchdiana Drawing 3-1200 Rp 1,000,000 Rp 1,000,000

Rp 2,900,000
1-1200

Recapitulation
Debet Credit
Acc. No Amount Acc. No Amount
2-1200 Rp 900,000 1-1200 Rp 2,900,000
1-1600 Rp 1,000,000
3-1200 Rp 1,000,000

Rp 2,900,000 Rp 2,900,000
 KARTU PER
NOMOR ITEM : T13
MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA SATUAN
Saldo Awal
6 F12-1 Maulana Computer
7 NK12-1 Maulana Computer 2 Rp 16,000,000
10 F05 PT PUTRI 11 Rp 16,000,000
11 NK-1 PT PUTRI
13 KN01 Penjualan Tunai
18 F12-2 Ilham Computer
22 A17 PT TIARA 12 Rp 16,350,000
27 F12-3 Akbar Computer
29 G11 CV ANGGITA 10 Rp 16,400,000

KARTU PERS
NOMOR ITEM : T71
MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA SATUAN
Saldo Awal
6 F12-1 Maulana Computer
7 NK12-1 Maulana Computer 1 Rp 12,500,000
10 F05 PT PUTRI 8 Rp 12,500,000
11 NK-1 PT PUTRI
13 KN01 Penjualan Tunai
18 F12-2 Ilham Computer
22 A17 PT TIARA 14 Rp 12,635,000
27 F12-3 Akbar Computer
29 G11 CV ANGGITA 10 Rp 12,400,000
 KARTU PERSEDIAAN DESEMBER 2020
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300
MASUK KELUAR SALDO
JUMLAH UNIT HARGA SATUAN JUMLAH UNIT
20
8 Rp 16,000,000 Rp 128,000,000 12
Rp 32,000,000 14
Rp 176,000,000 25
1 Rp 16,000,000 Rp 16,000,000 24
5 Rp 16,000,000 Rp 80,000,000 19
6 Rp 16,000,000 Rp 96,000,000 13
Rp 196,200,000 25
15 Rp 16,168,000 Rp 242,520,000 10
Rp 164,000,000 20

KARTU PERSEDIAAN BULAN DESEMBER

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30
MASUK KELUAR SALDO
JUMLAH UNIT HARGA SATUAN JUMLAH UNIT
16
5 Rp 12,500,000 Rp 62,500,000 11
Rp 12,500,000 12
Rp 100,000,000 20
2 Rp 12,500,000 Rp 25,000,000 18
8 Rp 12,500,000 Rp 100,000,000 10
4 Rp 12,500,000 Rp 50,000,000 6
Rp 176,890,000 20
10 Rp 12,594,500 Rp 125,945,000 10
Rp 124,000,000 20
 SALDO
HARGA SATUAN JUMLAH
Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,000,000 Rp 224,000,000
Rp 16,000,000 Rp 400,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 304,000,000
Rp 16,000,000 Rp 208,000,000
Rp 16,168,000 Rp 404,200,000
Rp 16,168,000 Rp 161,680,000
Rp 16,284,000 Rp 325,680,000

SALDO
HARGA SATUAN JUMLAH
Rp 12,500,000 Rp 200,000,000
Rp 12,500,000 Rp 137,500,000
Rp 12,500,000 Rp 150,000,000
Rp 12,500,000 Rp 250,000,000
Rp 12,500,000 Rp 225,000,000
Rp 12,500,000 Rp 125,000,000
Rp 12,500,000 Rp 75,000,000
Rp 12,594,500 Rp 251,890,000
Rp 12,594,500 Rp 125,945,000
Rp 12,497,250 Rp 249,945,000
 PD MAJU
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE
DECEMBER, 2020

Nama : Ilham Computer

Data Description Reff Debet
Saldo Awal P
3 Desc J Penerimaan CRJ
18 Desc J Penjualan SJ Rp 190,100,000.00

Nama : Maulana Computer

Data Description Reff Debet
Saldo Awal P
6 Desc J Penjualan SJ Rp 245,800,000.00
7 Desc J Umum GJ
12 Desc J Penerimaan CRJ
14 Desc J Penerimaan CRJ

Nama : Akbar Computer

Data Description Reff Debet
Saldo Awal P
25 Desc J Penerimaan CRJ
27 Desc J Penjualan SJ Rp 470,250,000.00

Nama : Maulida Computer

Data Description Reff Debet
Saldo Awal P

PD MAJU
SUBSIDIARY LEDGER ACCOUNT PAYABLE
DECEMBER, 2020
Nama : PT TIARA
Data Description Reff Debet
Saldo Awal P
9 Desc J Pengeluaran CPJ Rp 23,100,000.00
22 Decs J Pembelian PJ

Nama : CV ANGGITA
Data Description Reff Debet
Saldo Awal P
23 Desc J Pengeluaran CPJ
29 Desc J Pembelian PJ

Nama : PT PUTRI
Data Description Reff Debet
Saldo Awal P
6 Desc J Pengeluaran CPJ Rp 28,600,000.00
10 Desc J Pembelian PJ
11 Desc J Umum GJ Rp 45,100,000.00
18 Desc J Pengeluaran CPJ Rp 259,500,000.00
 PD MAJU
LEDGER ACCOUNT RECEIVABLE
DECEMBER, 2020

Kode : C001
Balance
Credit
Debet Kredit
Rp 34,100,000.00
Rp 34,100,000.00 Rp -
Rp 190,100,000.00

Kode : C002
Balance
Credit
Debet Kredit
Rp 28,600,000.00
Rp 274,400,000.00
Rp 57,200,000.00 Rp 217,200,000.00
Rp 188,600,000.00 Rp 28,600,000.00
Rp 28,600,000.00 Rp -

Kode : C003
Balance
Credit
Debet Kredit
Rp 23,100,000.00
Rp 23,100,000.00 Rp -
Rp 470,250,000.00

Kode : C004
Balance
Credit
Debet Kredit

PD MAJU
RY LEDGER ACCOUNT PAYABLE
DECEMBER, 2020
 Kode : S001
Balance
Credit
Debet Kredit
Rp 23,100,000.00
Rp -
Rp 410,399,000.00 Rp 410,399,000.00

Kode : S002
Balance
Credit
Debet Kredit
Rp 17,600,000.00
Rp 17,600,000.00 Rp -
Rp 316,800,000.00 Rp 316,800,000.00

Kode : S003
Balance
Credit
Debet Kredit
Rp 28,600,000.00
Rp -
Rp 304,600,000.00 Rp 304,600,000.00
Rp 259,500,000.00
Rp -
 PD MAJU
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2020

NO CUSTOMER BALANCE
Nama : Ilham Computer Rp 190,100,000.00
Nama : Maulana Computer Rp -
Nama : Akbar Computer Rp 470,250,000.00
Nama : Maulida Computer
TOTAL Rp 660,350,000.00

PD MAJU
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2020
NO SUPPLIER BALANCE
PT TIARA Rp 410,399,000.00
CV ANGGITA Rp 316,800,000.00
PT PUTRI Rp -

TOTAL Rp 727,199,000.00

PD MAJU
LIST OF ACCOUNT INVENTOR BALANCE
DECEMBER 31, 2020

NO PRODUCT BALANCE
PortegeM300 Rp 325,680,000.00
Satellite-M30 Rp 249,945,000.00

TOTAL Rp 575,625,000.00
 PD MAJU
LEDGER
DECEMBER 31, 2020

NAMA : Cash In Bank

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Penerimaan CRJ Rp 500,690,000.00
J. Pengeluaran CPJ

NAMA : Petty Cash

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 Kas Kecil PC

NAMA : Accounts Receivable

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Penjualan SJ Rp 906,150,000.00
7 J. Umum GJ
J. Penerimaan CRJ

NAMA : Allowance for Doubtful Debt

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Merchandise Inventory

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
 2020 J. Pembelian PJ Rp 937,090,000.00
6 J. Umum GJ
7 J. Umum GJ Rp 44,500,000.00
11 J. Umum GJ
13 J. Umum GJ
18 J. Umum GJ
27 J. Umum GJ

NAMA : Store Supplies

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 Kas Kecil PC Rp 1,000,000.00

NAMA : Prepaid Insurance

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Prepaid Rent

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Prepaid Tax

DATE DESCRIPTION POSS REFF DEBET
Decs
2020
NAMA : Equipment at Cost
DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pengeluaran CPJ Rp 3,300,000.00

NAMA : Equipment Accum Dep

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Accounts Payable

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pembelian PJ
11 J. Umum GJ Rp 45,100,000.00
J. Pengeluaran CPJ Rp 328,800,000.00

NAMA : Expense Payable

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pengeluaran CPJ Rp 3,000,000.00
Kas Kecil PC Rp 900,000.00

NAMA : Income Tax Payable

DATE DESCRIPTION POSS REFF DEBET
Decs
2020
NAMA : PPN Payable
DATE DESCRIPTION POSS REFF DEBET
Decs
2020

NAMA : PPN Outcome

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Penjualan SJ
7 J. Umum GJ Rp 5,200,000.00
J. Penerimaan CRJ

NAMA : PPN Income

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pembelian PJ Rp 93,709,000.00
11 J. Umum GJ

NAMA : Bank BCA Loan

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pengeluaran CPJ Rp 15,000,000.00

NAMA : Ruchdiana Capital

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020
NAMA : Ruchdiana Drawing
DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 Kas Kecil PC Rp 1,000,000.00

NAMA : Sales
DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Penjualan SJ
J. Penerimaan CRJ

NAMA : Sales Retur

DATE DESCRIPTION POSS REFF DEBET
Decs 7 J. Umum GJ Rp 52,000,000.00
2020

NAMA : Sales Discont

DATE DESCRIPTION POSS REFF DEBET
Decs J. Penerimaan CRJ Rp 310,000.00
2020

NAMA : Freight Collected

DATE DESCRIPTION POSS REFF DEBET
Decs J. Penjualan SJ
2020
NAMA : Cost of Goods Sold
DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 6 J. Umum GJ Rp 190,500,000.00
7 J. Umum GJ
13 J. Umum GJ Rp 180,000,000.00
18 J. Umum GJ Rp 146,000,000.00
27 J. Umum GJ Rp 368,465,000.00

NAMA : Freight Paid

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pembelian PJ Rp 1,000,000.00

NAMA : Purchase Discont

DATE DESCRIPTION POSS REFF DEBET
Decs J. Pengeluaran CPJ
2020

NAMA : Advertising Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Telephone & Electricity Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Store Supplies Expenses

 DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Bad Debt Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs
2020

NAMA : Depreciation Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Insurance Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Rent Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Wages & Salaries

 DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Other Operation Expense

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Interest Revenue

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Interest Expenses

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020 J. Pengeluaran CPJ Rp 3,000,000.00

NAMA : Bank Service Charge

DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020

NAMA : Income Tax Expenses

 DATE DESCRIPTION POSS REFF DEBET
Decs Saldo Awal P
2020
 PD MAJU
LEDGER
ECEMBER 31, 2020

NOMOR : 1-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 40,500,000.00
Rp 541,190,000.00
Rp 352,840,000.00 Rp 188,350,000.00

Rp 188,350,000.00

NOMOR : 1-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 10,000,000.00
Rp 2,900,000.00 Rp 7,100,000.00

Rp 7,100,000.00

NOMOR : 1-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 85,800,000.00
Rp 991,950,000.00
Rp 57,200,000.00 Rp 934,750,000.00
Rp 274,400,000.00 Rp 660,350,000.00
Rp 660,350,000.00

NOMOR : 1-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 12,800,000.00

Rp 12,800,000.00

NOMOR : 1-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 520,000,000.00
 Rp 1,457,090,000.00
Rp 190,500,000.00 Rp 1,266,590,000.00
Rp 1,311,090,000.00
Rp 41,000,000.00 Rp 1,270,090,000.00
Rp 180,000,000.00 Rp 1,090,090,000.00
Rp 146,000,000.00 Rp 944,090,000.00
Rp 368,465,000.00 Rp 575,625,000.00

Rp 575,625,000.00

NOMOR : 1-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 9,000,000.00
Rp 10,000,000.00

Rp 10,000,000.00

NOMOR : 1-1700
BALANCE
KREDIT
DEBET KREDIT
Rp 17,500,000.00

Rp 17,500,000.00

NOMOR : 1-1800
BALANCE
KREDIT
DEBET KREDIT
Rp 22,500,000.00

Rp 22,500,000.00

NOMOR : 1-1900
BALANCE
KREDIT
DEBET KREDIT
 NOMOR : 1-2100
BALANCE
KREDIT
DEBET KREDIT
Rp 22,800,000.00
Rp 26,100,000.00

Rp 26,100,000.00

NOMOR : 1-2110
BALANCE
KREDIT
DEBET KREDIT
Rp 16,500,000.00

Rp 16,500,000.00

NOMOR : 2-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 69,300,000.00
Rp 1,031,799,000.00 Rp 1,101,099,000.00
Rp 1,055,999,000.00
Rp 727,199,000.00

Rp 727,199,000.00

NOMOR : 2-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 3,900,000.00
Rp 900,000.00
Rp -

Rp -

NOMOR : 2-1300
BALANCE
KREDIT
DEBET KREDIT
 NOMOR : 2-1400
BALANCE
KREDIT
DEBET KREDIT

NOMOR : 2-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 4,500,000.00
Rp 82,150,000.00 Rp 86,650,000.00
Rp 81,450,000.00
Rp 20,600,000.00 Rp 102,050,000.00

Rp 102,050,000.00

NOMOR : 2-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 3,000,000.00
Rp 96,709,000.00
Rp 4,100,000.00 Rp 92,609,000.00

Rp 92,609,000.00

NOMOR : 2-2100
BALANCE
KREDIT
DEBET KREDIT
Rp 300,000,000.00
Rp 285,000,000.00

Rp 285,000,000.00

NOMOR : 3-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 326,950,000.00
 Rp 326,950,000.00

NOMOR : 3-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 25,400,000.00
Rp 26,400,000.00

Rp 26,400,000.00

NOMOR : 4-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 503,300,000.00
Rp 821,500,000.00 Rp 1,324,800,000.00
Rp 206,000,000.00 Rp 1,530,800,000.00

Rp 1,530,800,000.00

NOMOR : 4-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 52,000,000.00

Rp 52,000,000.00

NOMOR : 4-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 310,000.00

Rp 310,000.00

NOMOR : 4-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 2,500,000.00 Rp 2,500,000.00

Rp 2,500,000.00
 NOMOR : 5-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 329,400,000.00
Rp 519,900,000.00
Rp 44,500,000.00 Rp 475,400,000.00
Rp 655,400,000.00
Rp 801,400,000.00
Rp 1,169,865,000.00

Rp 1,169,865,000.00

NOMOR : 5-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 8,800,000.00
Rp 9,800,000.00

Rp 9,800,000.00

NOMOR : 5-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 260,000.00 Rp 260,000.00

Rp 260,000.00

NOMOR : 6-1000
BALANCE
KREDIT
DEBET KREDIT
Rp 4,400,000.00

Rp 4,400,000.00

NOMOR : 6-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 8,900,000.00

Rp 8,900,000.00

NOMOR : 6-1200
 BALANCE
KREDIT
DEBET KREDIT
Rp 4,950,000.00

Rp 4,950,000.00

NOMOR : 6-1300
BALANCE
KREDIT
DEBET KREDIT

NOMOR : 6-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 16,500,000.00

Rp 16,500,000.00

NOMOR : 6-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 14,300,000.00

Rp 14,300,000.00

NOMOR : 6-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 23,300,000.00

Rp 23,300,000.00

NOMOR : 6-1700
 BALANCE
KREDIT
DEBET KREDIT
Rp 36,300,000.00

Rp 36,300,000.00

NOMOR : 6-1800
BALANCE
KREDIT
DEBET KREDIT
Rp 9,300,000.00

Rp 9,300,000.00

NOMOR : 8-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 5,800,000.00

Rp 5,800,000.00

NOMOR : 9-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 8,800,000.00
Rp 11,800,000.00

Rp 11,800,000.00

NOMOR : 9-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 6,600,000.00

Rp 6,600,000.00

NOMOR : 9-1300
 BALANCE
KREDIT
DEBET KREDIT
Rp 15,000,000.00

Rp 15,000,000.00
 PD MAJU
NERACA SALDO
BULAN DESEMBER 2020
KODE NAMA AKUN DEBET
1-1100 Cash In Bank Rp 188,350,000.00
1-1200 Petty Cash Rp 7,100,000.00
1-1300 Accounts Receivable Rp 660,350,000.00
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 575,625,000.00
1-1600 Store Supplies Rp 10,000,000.00
1-1700 Prepaid Insurance Rp 17,500,000.00
1-1800 Prepaid Rent Rp 22,500,000.00
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 26,100,000.00
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income Rp 92,609,000.00
2-2100 Bank BCA Loan
3-1100 Ruchdiana Capital
3-1200 Ruchdiana Drawing Rp 26,400,000.00
4-1100 Sales
4-1200 Sales Retur Rp 52,000,000.00
4-1300 Sales Discont Rp 310,000.00
4-1400 Freight Collected
5-1100 Cost of Goods Sold Rp 1,169,865,000.00
5-1200 Freight Paid Rp 9,800,000.00
5-1300 Purchase Discont
6-1000 Advertising Expenses Rp 4,400,000.00
6-1100 Telephone & Electricity Expenses Rp 8,900,000.00
6-1200 Store Supplies Expenses Rp 4,950,000.00
6-1300 Bad Debt Expenses
6-1400 Depreciation Expenses Rp 16,500,000.00
6-1500 Insurance Expenses Rp 14,300,000.00
6-1600 Rent Expenses Rp 23,300,000.00
6-1700 Wages & Salaries Rp 36,300,000.00
6-1800 Other Operation Expense Rp 9,300,000.00
8-1100 Interest Revenue
9-1100 Interest Expenses Rp 11,800,000.00
9-1200 Bank Service Charge Rp 6,600,000.00
9-1300 Income Tax Expenses Rp 15,000,000.00

Rp 3,009,859,000.00
0
KREDIT

Rp 12,800,000.00

Rp 16,500,000.00
Rp 727,199,000.00

Rp 102,050,000.00

Rp 285,000,000.00
Rp 326,950,000.00

Rp 1,530,800,000.00

Rp 2,500,000.00

Rp 260,000.00

Rp 5,800,000.00

Rp 3,009,859,000.00
 PD MAJU
JURNAL PENYESUAIAN
BULAN DESEMBER 2020

TANGGAL NAMA AKUN REFF

Desember 31 Cash In Bank 1-1100
2020 Interest Revenue 8-1100
Bank Service Charge 9-1200
31 Store Supplies Expenses 6-1200
Store Supplies 1-1600
Rent Expenses 6-1600
Prepaid Rent 1-1800
Insurance Expenses 6-1500
Prepaid Insurance 1-1700
Bad Debt Expenses 6-1300
Allowance for Doubtful Debt 1-1400
31 Depreciation Expenses 6-1400
Equipment Accum Dep 1-2110
Wages & Salaries 6-1700
Expense Payable 2-1200
Telephone & Electricity Expenses 6-1100
Expense Payable 2-1200
31 PPN Outcome 2-1500
PPN Income 2-1600
PPN Payable 2-1400
Income Tax Expenses 9-1300
Income Tax Payable 2-1300
 JU
ESUAIAN
MBER 2020

DEBET KREDIT
Rp 4,800,000.00
Rp 5,000,000.00
Rp 200,000.00
Rp 3,500,000.00
Rp 3,500,000.00
Rp 2,500,000.00
Rp 2,500,000.00
Rp 1,500,000.00
Rp 1,500,000.00
Rp 20,217,500.00
Rp 20,217,500.00
Rp 700,000.00
Rp 700,000.00
Rp 4,500,000.00
Rp 4,500,000.00
Rp 1,200,000.00
Rp 1,200,000.00
Rp 102,050,000.00
Rp 92,609,000.00
Rp 9,441,000.00
Rp 31,679,375.00
Rp 31,679,375.00

Rp 172,846,875.00 Rp 172,846,875.00
 NERACA SALLDO
KODE NAMA AKUN
DEBET
1-1100 Cash In Bank Rp 188,350,000.00
1-1200 Petty Cash Rp 7,100,000.00
1-1300 Accounts Receivable Rp 660,350,000.00
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 575,625,000.00
1-1600 Store Supplies Rp 10,000,000.00
1-1700 Prepaid Insurance Rp 17,500,000.00
1-1800 Prepaid Rent Rp 22,500,000.00
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 26,100,000.00
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 Rp 92,609,000.00
2-2100 Bank BCA Loan
3-1100 Ruchdiana Capital
3-1200 Ruchdiana Drawing Rp 26,400,000.00
4-1100 Sales
4-1200 Sales Retur Rp 52,000,000.00
4-1300 Sales Discont Rp 310,000.00
4-1400 Freight Collected
5-1100 Cost of Goods Sold Rp 1,169,865,000.00
5-1200 Freight Paid Rp 9,800,000.00
5-1300 Purchase Discont
6-1000 Advertising Expenses Rp 4,400,000.00
6-1100 Telephone & Electricity Expenses Rp 8,900,000.00
6-1200 Store Supplies Expenses Rp 4,950,000.00
6-1300 Bad Debt Expenses
6-1400 Depreciation Expenses Rp 16,500,000.00
6-1500 Insurance Expenses Rp 14,300,000.00
6-1600 Rent Expenses Rp 23,300,000.00
6-1700 Wages & Salaries Rp 36,300,000.00
6-1800 Other Operation Expense Rp 9,300,000.00
8-1100 Interest Revenue
9-1100 Interest Expense Rp 11,800,000.00
9-1200 Bank Service Charge Rp 6,600,000.00
9-1300 Income Tax Expense Rp 15,000,000.00

Rp 3,009,859,000.00
 PD MAJU
NERACA LAJUR
BULAN DESEMBER 2020
NERACA SALLDO AJP
KREDIT DEBET KREDIT
Rp 4,800,000.00

Rp 12,800,000.00 Rp 20,217,500.00

Rp 3,500,000.00
Rp 1,500,000.00
Rp 2,500,000.00

Rp 16,500,000.00 Rp 700,000.00
Rp 727,199,000.00
Rp 5,700,000.00
Rp 31,679,375.00
Rp 9,441,000.00
Rp 102,050,000.00 Rp 102,050,000.00
Rp 92,609,000.00
Rp 285,000,000.00
Rp 326,950,000.00

Rp 1,530,800,000.00

Rp 2,500,000.00

Rp 260,000.00

Rp 1,200,000.00
Rp 3,500,000.00
Rp 20,217,500.00
Rp 700,000.00
Rp 1,500,000.00
Rp 2,500,000.00
Rp 4,500,000.00

Rp 5,800,000.00 Rp 5,000,000.00

Rp 200,000.00
Rp 31,679,375.00

Rp 3,009,859,000.00 Rp 172,846,875.00 Rp 172,846,875.00

 PD MAJU
NERACA LAJUR
ULAN DESEMBER 2020
NSD RUGI LABA
DEBET KREDIT DEBET
Rp 193,150,000.00
Rp 7,100,000.00
Rp 660,350,000.00
Rp 33,017,500.00
Rp 575,625,000.00
Rp 6,500,000.00
Rp 16,000,000.00
Rp 20,000,000.00

Rp 26,100,000.00
Rp 17,200,000.00
Rp 727,199,000.00
Rp 5,700,000.00
Rp 31,679,375.00
Rp 9,441,000.00
Rp -
Rp -
Rp 285,000,000.00
Rp 326,950,000.00
Rp 26,400,000.00
Rp 1,530,800,000.00
Rp 52,000,000.00 Rp 52,000,000.00
Rp 310,000.00 Rp 310,000.00
Rp 2,500,000.00
Rp 1,169,865,000.00 Rp 1,169,865,000.00
Rp 9,800,000.00 Rp 9,800,000.00
Rp 260,000.00
Rp 4,400,000.00 Rp 4,400,000.00
Rp 10,100,000.00 Rp 10,100,000.00
Rp 8,450,000.00 Rp 8,450,000.00
Rp 20,217,500.00 Rp 20,217,500.00
Rp 17,200,000.00 Rp 17,200,000.00
Rp 15,800,000.00 Rp 15,800,000.00
Rp 25,800,000.00 Rp 25,800,000.00
Rp 40,800,000.00 Rp 40,800,000.00
Rp 9,300,000.00 Rp 9,300,000.00
Rp 10,800,000.00
Rp 11,800,000.00 Rp 11,800,000.00
Rp 6,800,000.00 Rp 6,800,000.00
Rp 46,679,375.00 Rp 46,679,375.00

Rp 2,980,546,875.00 Rp 2,980,546,875.00 Rp 1,449,321,875.00

Rp 95,038,125.00
Rp 1,544,360,000.00
RUGI LABA NERACA
KREDIT DEBET KREDIT
Rp 193,150,000.00
Rp 7,100,000.00
Rp 660,350,000.00
Rp 33,017,500.00
Rp 575,625,000.00
Rp 6,500,000.00
Rp 16,000,000.00
Rp 20,000,000.00

Rp 26,100,000.00
Rp 17,200,000.00
Rp 727,199,000.00
Rp 5,700,000.00
Rp 31,679,375.00
Rp 9,441,000.00
Rp -
Rp -
Rp 285,000,000.00
Rp 326,950,000.00
Rp 26,400,000.00
Rp 1,530,800,000.00

Rp 2,500,000.00

Rp 260,000.00

Rp 10,800,000.00

Rp 1,544,360,000.00 Rp 1,531,225,000.00 Rp 1,436,186,875.00

Rp 95,038,125.00
Rp 1,544,360,000.00 Rp 1,531,225,000.00 Rp 1,531,225,000.00
 PD MAJU
LAPORAN LABA RUGI
BULAN DESEMBER 2020
Sales Rp 1,530,800,000.00
Sales Retur Rp 52,000,000.00
Sales Discont Rp 310,000.00

Freight Collected -Rp 2,500,000.00

Penjualan Bersih
Cost of Goods Sold Rp 1,169,865,000.00
Freight Paid Rp 9,800,000.00
Purchase Discont -Rp 260,000.00
Laba Kotor
Dikurangi Beban Operasi
Advertising Expenses Rp 4,400,000.00
Telephon & Electricity Expenses Rp 10,100,000.00
Store Supllies Expenses Rp 8,450,000.00
Bad Debt Expenses Rp 20,217,500.00
Depreciation Expenses Rp 17,200,000.00
Insurance Expenses Rp 15,800,000.00
Rent Expenses Rp 25,800,000.00
Wages & Salaries Rp 40,800,000.00
Other Operatin Expenses Rp 9,300,000.00
Beban Usaha
Laba Operasi
Interest Revenue -Rp 10,800,000.00
Interest Expenses Rp 11,800,000.00
Bank Service Charge Rp 6,800,000.00
Income Tax Expenses Rp 15,000,000.00
Beban di luar Usaha
Laba Bersih Sebelum Usaha
Income Tax Expenses Rp 31,679,375.00
Laba Bersih Setelah Pajak
UGI
2020

Rp 49,810,000.00

Rp 1,480,990,000.00

Rp 1,179,405,000.00
Rp 301,585,000.00

Rp 152,067,500.00
Rp 149,517,500.00

Rp 22,800,000.00
Rp 126,717,500.00

Rp 95,038,125.00
 PD MAJU
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2020
Ruchdiana Capital 1 Des 2020
Ruchdiana Drawing Rp 26,400,000.00
Profit / Loss Rp 95,038,125.00

Ruchdiana Capital 31 Desember 2020

KUITAS
020
Rp 326,950,000.00

Rp 68,638,125.00
Rp 395,588,125.00
 PD MA
NERAC
BULAN DESEM
AKTIVA
PERKIRAAN
Aktiva
Current Assets
Cash in Bank Rp 193,150,000.00
Petty Cash Rp 7,100,000.00
Accounts Receivable Rp 660,350,000.00
Allowance for Doubtful Debt -Rp 33,017,500.00
Merchandise Inventory Rp 575,625,000.00
Store Supplies Rp 6,500,000.00
Prepaid Insurance Rp 16,000,000.00
Prepaid Rent Rp 20,000,000.00
Total Current Assets
Fixed Assets
Equitment at Cost Rp 26,100,000.00
Equitment Accum Dep -Rp 17,200,000.00
Total Fixed Assets
Total Assets
 PD MAJU
NERACA
BULAN DESEMBER 2020
PASSIVA
JUMLAH PERKIRAAN
Passiva
Current Liability
Accounts Payable Rp 727,199,000.00
Expense Payable Rp 5,700,000.00
Income Tax Payable Rp 31,679,375.00
PPN Payable Rp 9,441,000.00
Income Tax Article 21 Payable
Total Current Liabilitty
Bank BCA Loan Rp 285,000,000.00

Rp 1,445,707,500.00 Equity
Ruchdiana Capital Rp 395,588,125.00

Rp 8,900,000.00
Rp 1,454,607,500.00 Total Passiva
JUMLAH

Rp 774,019,375.00

Rp 1,059,019,375.00

Rp 1,454,607,500.00
 PD MAJU
CASH FLOW
BULAN DESEMBER 2020

ARUS KAS DARI AKTIVITAS OPERASI

KAS MASUK
PENJUALAN BARANG DAGANG (TUNAI)
PENERIMAAN DARI PELANGGAN (ACC)
PENERIMAAN DARI POTONGAN PEMBELIAN
PENERIMAAN DENDA KETERLAMBATAN
PENDAPATAN BUNGA BANK

KAS KELUAR
PEMBAYARAN KEPADA PEMASOK (ACC)
PEMBERIAN POTONGAN PENJUALAN
PEMBAYARAN PPN
PEMBAYARAN BUNGA
PEMBAYARAN DENDA
PEMBAYARAN GAJI KARYAWAN
PEMBAYARAN BEBAN LISTRIK DAN TELEPON
PEMBELIAN SUPPLIES
PEMELIHARAAN PERBAIKAN TOKO
PEMBAYARAN ADM BANK

ARUS DARI AKTIVITAS OPERASI

ARUS KAS DARI AKTIVITAS INVESTASI

KAS MASUK

KAS KELUAR
PEMBELIAAN PERALATAN

ARUS KAS DARI AKTIVITAS INVESTASI

ARUS KAS DARI AKTIVITAS PENDANAAN

KAS KELUAR
PEMBAYARAN BANK BCA LOAN
PENGAMBILAN PRIBADI PEMILIK

ARUS KAS DARI AKTIVITAS PENDANAAN

KENAIKAN KAS PERUSAHAAN

SALDO KAS DAN SETARA KAS AWAL PERIODE

SALDO KAS DAN SETARA KAS AKHIR PERIODE
MAJU
H FLOW
SEMBER 2020

Rp 226,600,000.00
Rp 274,400,000.00
Rp 260,000.00

Rp 5,000,000.00
Rp 506,260,000.00

Rp 328,800,000.00
Rp 310,000.00

Rp 3,000,000.00

Rp 3,000,000.00
Rp 900,000.00
Rp 1,000,000.00

Rp 200,000.00
Rp 337,210,000.00
Rp 169,050,000.00

Rp 3,300,000.00

Rp 3,300,000.00

Rp 15,000,000.00
Rp 1,000,000.00
Rp 16,000,000.00
Rp 149,750,000.00

Rp 50,500,000.00
Rp 200,250,000.00
 PD MAJU
JURNAL PENUTUP
BULAN DESEMBER 2020

TANGGAL NAMA AKUN REFF

2020 31 Sales
DES Freight Collected
Purchase Discount
Interest Revenue
INCOME SUMMARY

31 INCOME SUMMARY
Sales Retur
Sales Discount
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telephone & Electricity Expenses
Store Supllies Expenses
Bad Debt Expenses
Depreciation Expenses
Insurance Expenses
Rent Expenses
Wages & Salaries
Other Operatin Expenses
Interest Expenses
Bank Service Charge
Income Tax Expenses

31 INCOME SUMMARY
Ruchdiana Drawing

31 INCOME SUMMARY
Ruchdiana Capital
D MAJU
L PENUTUP
ESEMBER 2020

DEBET KREDIT
Rp 1,530,800,000.00
Rp 2,500,000.00
Rp 260,000.00
Rp 10,800,000.00
Rp 1,544,360,000.00

Rp 1,449,321,875.00
Rp 52,000,000.00
Rp 310,000.00
Rp 1,169,865,000.00
Rp 9,800,000.00
Rp 4,400,000.00
Rp 10,100,000.00
Rp 8,450,000.00
Rp 20,217,500.00
Rp 17,200,000.00
Rp 15,800,000.00
Rp 25,800,000.00
Rp 40,800,000.00
Rp 9,300,000.00
Rp 11,800,000.00
Rp 6,800,000.00
Rp 46,679,375.00

Rp 95,038,125.00
Rp 95,038,125.00

Rp 26,400,000.00
Rp 26,400,000.00

Rp 3,115,120,000.00 Rp 3,115,120,000.00
 PD MAJU
LEDGER
DECEMBER 31, 2020

NAMA : Cash In Bank

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penerimaan CRJ Rp 500,690,000.00
J. Pengeluaran CPJ
J. Penyesuaian AJP Rp 4,800,000.00

NAMA : Petty Cash

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 Kas Kecil PC

NAMA : Accounts Receivable

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penjualan SJ Rp 906,150,000.00
7 J. Umum GJ
J. Penerimaan CRJ

NAMA : Allowance for Doubtful Debt

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP
NAMA : Merchandise Inventory

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pembelian PJ Rp 937,090,000.00
6 J. Umum GJ
7 J. Umum GJ Rp 44,500,000.00
11 J. Umum GJ
13 J. Umum GJ
18 J. Umum GJ
27 J. Umum GJ

NAMA : Store Supplies

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 Kas Kecil PC Rp 1,000,000.00
J. Penyesuaian AJP

NAMA : Prepaid Insurance

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP

NAMA : Prepaid Rent

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP
NAMA : Prepaid Tax

DATE DESCRIPTION POSS REFF DEBET

Decs
2020

NAMA : Equipment at Cost

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pengeluaran CPJ Rp 3,300,000.00

NAMA : Equipment Accum Dep

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP

NAMA : Accounts Payable

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pembelian PJ
11 J. Umum GJ Rp 45,100,000.00
J. Pengeluaran CPJ Rp 328,800,000.00

NAMA : Expense Payable

DATE DESCRIPTION POSS REFF DEBET

 DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pengeluaran CPJ Rp 3,000,000.00
Kas Kecil PC Rp 900,000.00
J. Penyesuaian AJP

NAMA : Income Tax Payable

DATE DESCRIPTION POSS REFF DEBET

Decs J. Penyesuaian AJP

2020

NAMA : PPN Payable

DATE DESCRIPTION POSS REFF DEBET

Decs J. Penyesuaian AJP

2020

NAMA : PPN Outcome

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penjualan SJ
7 J. Umum GJ Rp 5,200,000.00
J. Penerimaan CRJ
J. Penyesuaian AJP Rp 102,050,000.00

NAMA : PPN Income

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pembelian PJ Rp 93,709,000.00
 11 J. Umum GJ
J. Penyesuaian AJP

NAMA : Bank BCA Loan

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pengeluaran CPJ Rp 15,000,000.00

NAMA : Ruchdiana Capital

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penutup CE

NAMA : Ruchdiana Drawing

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 Kas Kecil PC Rp 1,000,000.00
J. Penutup CE

NAMA : Sales

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penjualan SJ
J. Penerimaan CRJ
J. Penutup CE Rp 1,530,800,000.00
NAMA : Sales Retur

DATE DESCRIPTION POSS REFF DEBET

Decs 7 J. Umum GJ Rp 52,000,000.00

2020 J. Penutup CE

NAMA : Sales Discont

DATE DESCRIPTION POSS REFF DEBET

Decs J. Penerimaan CRJ Rp 310,000.00

2020 J. Penutup CE

NAMA : Freight Collected

DATE DESCRIPTION POSS REFF DEBET

Decs J. Penjualan SJ
2020 J. Penutup CE Rp 2,500,000.00

NAMA : Cost of Goods Sold

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 6 J. Umum GJ Rp 190,500,000.00
7 J. Umum GJ
13 J. Umum GJ Rp 180,000,000.00
18 J. Umum GJ Rp 146,000,000.00
27 J. Umum GJ Rp 368,465,000.00
J. Penutup CE

NAMA : Freight Paid

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

 2020 J. Pembelian PJ Rp 1,000,000.00
J. Penutup CE

NAMA : Purchase Discont

DATE DESCRIPTION POSS REFF DEBET

Decs J. Pengeluaran CPJ

2020 J. Penutup CE Rp 260,000.00

NAMA : Advertising Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penutup CE

NAMA : Telephone & Electricity Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 1,200,000.00
J. Penutup CE

NAMA : Store Supplies Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 3,500,000.00
J. Penutup CE

NAMA : Bad Debt Expenses

DATE DESCRIPTION POSS REFF DEBET

 DATE DESCRIPTION POSS REFF DEBET

Decs J. Penyesuaian AJP Rp 20,217,500.00

2020 J. Penutup CE

NAMA : Depreciation Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 700,000.00
J. Penutup CE

NAMA : Insurance Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 1,500,000.00
J. Penutup CE

NAMA : Rent Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 2,500,000.00
J. Penutup CE

NAMA : Wages & Salaries

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 4,500,000.00
J. Penutup CE
NAMA : Other Operation Expense

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penutup CE

NAMA : Interest Revenue

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP
J. Penutup CE

NAMA : Interest Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Pengeluaran CPJ Rp 3,000,000.00
J. Penutup CE

NAMA : Bank Service Charge

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 200,000.00
J. Penutup CE

NAMA : Income Tax Expenses

DATE DESCRIPTION POSS REFF DEBET

Decs Saldo Awal P

2020 J. Penyesuaian AJP Rp 31,679,375.00
J. Penutup CE
 PD MAJU
LEDGER
ECEMBER 31, 2020

NOMOR : 1-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 40,500,000.00
Rp 541,190,000.00
Rp 352,840,000.00 Rp 188,350,000.00
Rp 193,150,000.00

Rp 193,150,000.00

NOMOR : 1-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 10,000,000.00
Rp 2,900,000.00 Rp 7,100,000.00

Rp 7,100,000.00

NOMOR : 1-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 85,800,000.00
Rp 991,950,000.00
Rp 57,200,000.00 Rp 934,750,000.00
Rp 274,400,000.00 Rp 660,350,000.00
Rp 660,350,000.00

NOMOR : 1-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 12,800,000.00
Rp 20,217,500.00 Rp 33,017,500.00

Rp 33,017,500.00
 NOMOR : 1-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 520,000,000.00
Rp 1,457,090,000.00
Rp 190,500,000.00 Rp 1,266,590,000.00
Rp 1,311,090,000.00
Rp 41,000,000.00 Rp 1,270,090,000.00
Rp 180,000,000.00 Rp 1,090,090,000.00
Rp 146,000,000.00 Rp 944,090,000.00
Rp 368,465,000.00 Rp 575,625,000.00

Rp 575,625,000.00

NOMOR : 1-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 9,000,000.00
Rp 10,000,000.00
Rp 3,500,000.00 Rp 6,500,000.00

Rp 6,500,000.00

NOMOR : 1-1700
BALANCE
KREDIT
DEBET KREDIT
Rp 17,500,000.00
Rp 1,500,000.00 Rp 16,000,000.00

Rp 16,000,000.00

NOMOR : 1-1800
BALANCE
KREDIT
DEBET KREDIT
Rp 22,500,000.00
Rp 2,500,000.00 Rp 20,000,000.00

Rp 20,000,000.00
 NOMOR : 1-1900
BALANCE
KREDIT
DEBET KREDIT

NOMOR : 1-2100
BALANCE
KREDIT
DEBET KREDIT
Rp 22,800,000.00
Rp 26,100,000.00

Rp 26,100,000.00

NOMOR : 1-2110
BALANCE
KREDIT
DEBET KREDIT
Rp 16,500,000.00
Rp 700,000.00 Rp 17,200,000.00

Rp 17,200,000.00

NOMOR : 2-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 69,300,000.00
Rp 1,031,799,000.00 Rp 1,101,099,000.00
Rp 1,055,999,000.00
Rp 727,199,000.00

Rp 727,199,000.00

NOMOR : 2-1200
BALANCE
KREDIT
 KREDIT
DEBET KREDIT
Rp 3,900,000.00
Rp 900,000.00
Rp -
Rp 5,700,000.00 Rp 5,700,000.00

Rp 5,700,000.00

NOMOR : 2-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 31,679,375.00 Rp 31,679,375.00

Rp 31,679,375.00

NOMOR : 2-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 9,441,000.00 Rp 9,441,000.00

Rp 9,441,000.00

NOMOR : 2-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 4,500,000.00
Rp 82,150,000.00 Rp 86,650,000.00
Rp 81,450,000.00
Rp 20,600,000.00 Rp 102,050,000.00
Rp -
Rp -

NOMOR : 2-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 3,000,000.00
Rp 96,709,000.00
Rp 4,100,000.00 Rp 92,609,000.00
Rp 92,609,000.00 Rp -

Rp -

NOMOR : 2-2100
BALANCE
KREDIT
DEBET KREDIT
Rp 300,000,000.00
Rp 285,000,000.00

Rp 285,000,000.00

NOMOR : 3-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 326,950,000.00
Rp 26,400,000.00 Rp 353,350,000.00

Rp 353,350,000.00

NOMOR : 3-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 25,400,000.00
Rp 26,400,000.00
Rp 95,038,125.00 Rp 68,638,125.00

Rp 68,638,125.00

NOMOR : 4-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 503,300,000.00
Rp 821,500,000.00 Rp 1,324,800,000.00
Rp 206,000,000.00 Rp 1,530,800,000.00
Rp -

Rp -
 NOMOR : 4-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 52,000,000.00
Rp 52,000,000.00 Rp -

Rp -

NOMOR : 4-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 310,000.00
Rp 310,000.00 Rp -

Rp -

NOMOR : 4-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 2,500,000.00 Rp 2,500,000.00
Rp -

Rp -

NOMOR : 5-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 329,400,000.00
Rp 519,900,000.00
Rp 44,500,000.00 Rp 475,400,000.00
Rp 655,400,000.00
Rp 801,400,000.00
Rp 1,169,865,000.00
Rp 1,169,865,000.00 Rp -

Rp -

NOMOR : 5-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 8,800,000.00
 Rp 9,800,000.00
Rp 9,800,000.00 Rp -

Rp -

NOMOR : 5-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 260,000.00 Rp 260,000.00
Rp -

Rp -

NOMOR : 6-1000
BALANCE
KREDIT
DEBET KREDIT
Rp 4,400,000.00
Rp 4,400,000.00 Rp -

Rp -

NOMOR : 6-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 8,900,000.00
Rp 10,100,000.00
Rp 10,100,000.00 Rp -

Rp -

NOMOR : 6-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 4,950,000.00
Rp 8,450,000.00
Rp 8,450,000.00 Rp -

Rp -

NOMOR : 6-1300
BALANCE
KREDIT
 KREDIT
DEBET KREDIT
Rp 20,217,500.00
Rp 20,217,500.00 Rp -

Rp -

NOMOR : 6-1400
BALANCE
KREDIT
DEBET KREDIT
Rp 16,500,000.00
Rp 17,200,000.00
Rp 17,200,000.00 Rp -

Rp -

NOMOR : 6-1500
BALANCE
KREDIT
DEBET KREDIT
Rp 14,300,000.00
Rp 15,800,000.00
Rp 15,800,000.00 Rp -

Rp -

NOMOR : 6-1600
BALANCE
KREDIT
DEBET KREDIT
Rp 23,300,000.00
Rp 25,800,000.00
Rp 25,800,000.00 Rp -

Rp -

NOMOR : 6-1700
BALANCE
KREDIT
DEBET KREDIT
Rp 36,300,000.00
Rp 40,800,000.00
Rp 40,800,000.00 Rp -

Rp -
 NOMOR : 6-1800
BALANCE
KREDIT
DEBET KREDIT
Rp 9,300,000.00
Rp 9,300,000.00 Rp -

Rp -

NOMOR : 8-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 5,800,000.00
Rp 5,000,000.00 Rp 10,800,000.00
Rp 10,800,000.00 Rp -

Rp -

NOMOR : 9-1100
BALANCE
KREDIT
DEBET KREDIT
Rp 8,800,000.00
Rp 11,800,000.00
Rp 11,800,000.00 Rp -

Rp -

NOMOR : 9-1200
BALANCE
KREDIT
DEBET KREDIT
Rp 6,600,000.00
Rp 6,800,000.00
Rp 6,800,000.00 Rp -

Rp -

NOMOR : 9-1300
BALANCE
KREDIT
DEBET KREDIT
Rp 15,000,000.00
Rp 46,679,375.00
Rp 46,679,375.00 Rp -

Rp -
 PD MAJU
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2020

KODE NAMA AKUN DEBET

1-1100 Cash In Bank Rp 193,150,000.00
1-1200 Petty Cash Rp 7,100,000.00
1-1300 Accounts Receivable Rp 660,350,000.00
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 575,625,000.00
1-1600 Store Supplies Rp 6,500,000.00
1-1700 Prepaid Insurance Rp 16,000,000.00
1-1800 Prepaid Rent Rp 20,000,000.00
1-1900 Prepaid Tax
1-2100 Equipment at Cost Rp 26,100,000.00
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 Rp -
2-1600 PPN Income
2-2100 Bank BCA Loan
3-1100 Ruchdiana Capital
3-1200 Ruchdiana Drawing Rp -
4-1100 Sales Rp -
4-1200 Sales Retur
4-1300 Sales Discont
4-1400 Freight Collected Rp -
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discont Rp -
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expenses
6-1400 Depreciation Expenses
6-1500 Insurance Expenses
6-1600 Rent Expenses
6-1700 Wages & Salaries
6-1800 Other Operation Expense
8-1100 Interest Revenue Rp -
9-1100 Interest Expenses
9-1200 Bank Service Charge
9-1300 Income Tax Expenses

Rp 1,504,825,000.00
 KREDIT

Rp 33,017,500.00

Rp 17,200,000.00
Rp 727,199,000.00
Rp 5,700,000.00
Rp 31,679,375.00
Rp 9,441,000.00

Rp -
Rp 285,000,000.00
Rp 395,588,125.00

Rp -
Rp -

Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -

Rp 1,504,825,000.00