BIODATA PERSERTA

SEKOLAH MENENGAH KEJURUAN (SMK)

TAHUN 2023

NAMA LENGKAP : NAZZALA CHALISHA YAHYA

NO. ABSEN : 27

KELAS : XII AK 1
 UD. BUANA
TRIAL BALANCE
At as November, 30 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank ( 159.720.000) ( - )
1-1110 Cash in E-Wallet ( 10.000.000) ( - )
1-1200 Petty Cash ( 4.800.000) ( - )
1-1300 Accounts Receivable ( 86.580.000) ( - )
1-1400 Allowance for Doubtful Debt ( - ) ( 11.800.000)
1-1500 Merchandise Inventory ( 520.000.000) ( - )
1-1600 Store Supplies ( 9.800.000) ( - )
1-1700 Prepaid Insurance ( 15.300.000) ( - )
1-1800 Prepaid Rent ( 21.300.000) ( - )
1-1900 VAT Income ( - ) ( - )
1-2100 Equipment at Cost ( 63.300.000) ( - )
1-2110 Equipment Accum Dep ( - ) ( 23.775.000)
2-1100 Accounts Payable ( - ) ( 69.930.000)
2-1200 Expense Payable ( - ) ( 3.900.000)
2-1300 Income Tax Payable ( - ) ( - )
2-1400 VAT Payable ( - ) ( 1.500.000)
2-1500 VAT Outcome ( - ) ( - )
2-2100 Bank BCA Loan ( - ) ( 301.000.000)
3-1100 Raka Capital ( - ) ( 466.450.000)
3-1200 Raka Drawing ( 25.400.000) ( - )
3-1300 Income Summary ( - ) ( - )
4-1100 Sales ( - ) ( 503.300.000)
4-1200 Sales Retur ( - ) ( - )
4-1300 Freight Collected ( - ) ( - )
5-1100 Cost of goods Sold ( 314.100.000) ( - )
5-1200 Freight Paid ( 8.800.000) ( - )
6-1000 Advertising Expenses ( 4.200.000) ( - )
6-1100 Telephone, Internet & Electricity Expenses ( 8.700.000) ( - )
6-1200 Store Supplies Expenses ( 4.750.000) ( - )
6-1300 Bad Debts Expenses ( 15.100.000) ( - )
6-1400 Depreciation expenses ( 16.500.000) ( - )
6-1500 Insurance expense ( 14.300.000) ( - )
6-1600 Rent Expense ( 23.300.000) ( - )
6-1700 Wages & Salaries ( 36.300.000) ( - )
6-1800 Other Operating Expenses ( 9.300.000) ( - )
8-1100 Interest Revenue ( - ) ( 6.100.000)
9-1100 Interest Expense ( 9.480.000) ( - )
9-1200 Bank Service Charge ( 6.725.000) ( - )
9-1300 Income Tax Expense ( - ) ( - )

TOTAL ( [Link]) ( [Link])

 UD BUANA
GENERAL LEDGER
#ERROR!
(in rupiahs)

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 159.720.000)
31 Sales Journal (Rp 159.720.000)
31 Cash Receipt Journal (Rp 592.170.000) (Rp 751.890.000)
31 Purchase Journal (Rp 751.890.000)
31 Cash Payment Journal (Rp 411.867.500) (Rp 340.022.500)
31 General Journal (Memorial) (Rp 340.022.500)
1-1100 31 Petty Cash Journal (Rp 340.022.500)

ACCOUNT : Cash in E-Wallet D ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 10.000.000)
31 Sales Journal (Rp 10.000.000)
31 Cash Receipt Journal (Rp 10.000.000)
31 Purchase Journal (Rp 10.000.000)
31 Cash Payment Journal (Rp 10.000.000)
31 General Journal (Memorial) (Rp 10.000.000)
1-1110 31 Petty Cash Journal (Rp 10.000.000)

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 4.800.000)
31 Sales Journal (Rp 4.800.000)
31 Cash Receipt Journal (Rp 4.800.000)
31 Purchase Journal (Rp 4.800.000)
31 Cash Payment Journal (Rp 4.800.000)
31 General Journal (Memorial) (Rp 4.800.000)
1-1200 31 Petty Cash Journal (Rp 3.075.000) (Rp 1.725.000)

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 86.580.000)
31 Sales Journal (Rp 950.160.000) (Rp [Link])
31 Cash Receipt Journal (Rp 316.350.000) (Rp 720.390.000)
31 Purchase Journal (Rp 720.390.000)
31 Cash Payment Journal (Rp 720.390.000)
31 General Journal (Memorial) (Rp 55.500.000) (Rp 664.890.000)
1-1300 31 Petty Cash Journal (Rp 664.890.000)

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 11.800.000)
31 Sales Journal (Rp 11.800.000)
31 Cash Receipt Journal (Rp 7.200.000) (Rp 19.000.000)
31 Purchase Journal (Rp 19.000.000)
 31 Cash Payment Journal (Rp 19.000.000)
31 General Journal (Memorial) (Rp 19.000.000)
1-1400 31 Petty Cash Journal (Rp 19.000.000)

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 520.000.000)
31 Sales Journal (Rp 744.909.937,90) (Rp (224.909.938) (Rp 234.909.937,90)
31 Cash Receipt Journal (Rp 212.000.000) (Rp (436.909.938) (Rp 438.909.037,90)
31 Purchase Journal (Rp [Link]) (Rp 596.890.062,10)
31 Cash Payment Journal (Rp 596.890.062,10)
31 General Journal (Memorial) (Rp 44.500.000) (Rp 41.000.000) (Rp 600.390.062,10)
1-1500 31 Petty Cash Journal (Rp 600.390.062,10)

ACCOUNT : Store Supplies D ACCOUNT NO. : 1-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 9.800.000)
31 Sales Journal (Rp 9.800.000)
31 Cash Receipt Journal (Rp 9.800.000)
31 Purchase Journal (Rp 9.800.000)
31 Cash Payment Journal (Rp 9.800.000)
31 General Journal (Memorial) (Rp 9.800.000)
1-1600 31 Petty Cash Journal (Rp 900.000) (Rp 10.700.000)

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 15.300.000)
31 Sales Journal (Rp 15.300.000)
31 Cash Receipt Journal (Rp 15.300.000)
31 Purchase Journal (Rp 15.300.000)
31 Cash Payment Journal (Rp 15.300.000)
31 General Journal (Memorial) (Rp 15.300.000)
1-1700 31 Petty Cash Journal (Rp 15.300.000)

ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 21.300.000)
31 Sales Journal (Rp 21.300.000)
31 Cash Receipt Journal (Rp 21.300.000)
31 Purchase Journal (Rp 21.300.000)
31 Cash Payment Journal (Rp 21.300.000)
31 General Journal (Memorial) (Rp 21.300.000)
1-1800 31 Petty Cash Journal (Rp 21.300.000)

ACCOUNT : VAT Income K ACCOUNT NO. : 1-1900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp - )
31 Sales Journal (Rp - )
31 Cash Receipt Journal (Rp - )
31 Purchase Journal (Rp 113.718.000) (Rp 113.718.000)
31 Cash Payment Journal (Rp 113.718.000)
31 General Journal (Memorial) (Rp 4.510.000) (Rp 109.208.000)
1-1900 31 Petty Cash Journal (Rp 109.208.000)

ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 63.300.000)
31 Sales Journal (Rp 63.300.000)
31 Cash Receipt Journal (Rp 63.300.000)
31 Purchase Journal (Rp 63.300.000)
31 Cash Payment Journal (Rp 63.300.000)
31 General Journal (Memorial) (Rp 63.300.000)
1-2100 31 Petty Cash Journal (Rp 63.300.000)

ACCOUNT : Equipment Accum Dep K ACCOUNT NO. : 1-2110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 23.775.000)
31 Sales Journal (Rp 23.775.000)
31 Cash Receipt Journal (Rp 23.775.000)
31 Purchase Journal (Rp 23.775.000)
31 Cash Payment Journal (Rp 23.775.000)
31 General Journal (Memorial) (Rp 23.775.000)
1-2110 31 Petty Cash Journal (Rp 23.775.000)

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 69.930.000)
31 Sales Journal (Rp 69.930.000)
31 Cash Receipt Journal (Rp 69.930.000)
31 Purchase Journal (Rp [Link]) (Rp [Link])
31 Cash Payment Journal (Rp 358.530.000) (Rp 858.918.000)
31 General Journal (Memorial) (Rp 45.510.000) (Rp 813.408.000)
2-1100 31 Petty Cash Journal (Rp 813.408.000)

ACCOUNT : Expense Payable K ACCOUNT NO. : 2-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 3.900.000)
31 Sales Journal (Rp 3.900.000)
31 Cash Receipt Journal (Rp 3.900.000)
31 Purchase Journal (Rp 3.900.000)
31 Cash Payment Journal (Rp 3.900.000)
31 General Journal (Memorial) (Rp 3.900.000)
2-1200 31 Petty Cash Journal (Rp 3.900.000)

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp - )
31 Sales Journal (Rp 412.500) (Rp 412.500)
31 Cash Receipt Journal (Rp 412.500)
31 Purchase Journal (Rp 412.500)
31 Cash Payment Journal (Rp 412.500)
31 General Journal (Memorial) (Rp 412.500)
2-1300 31 Petty Cash Journal (Rp 412.500)
ACCOUNT : VAT Payable K ACCOUNT NO. : 2-1400
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 1.500.000)
31 Sales Journal (Rp 1.500.000)
31 Cash Receipt Journal (Rp 1.500.000)
31 Purchase Journal (Rp 1.500.000)
31 Cash Payment Journal (Rp 1.500.000) (Rp - )
31 General Journal (Memorial) (Rp - )
2-1400 31 Petty Cash Journal (Rp - )

ACCOUNT : VAT Outcome K ACCOUNT NO. : 2-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance
31 Sales Journal (Rp 94.160.000) (Rp 94.160.000)
31 Cash Receipt Journal (Rp 26.620.000) (Rp 120.780.000)
31 Purchase Journal (Rp 120.780.000)
31 Cash Payment Journal (Rp 120.780.000)
31 General Journal (Memorial) (Rp 5.500.000) (Rp 115.280.000)
2-1500 31 Petty Cash Journal (Rp 115.280.000)

ACCOUNT : Bank BCA Loan K ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 301.000.000)
31 Sales Journal (Rp 301.000.000)
31 Cash Receipt Journal (Rp 301.000.000)
31 Purchase Journal (Rp 301.000.000)
31 Cash Payment Journal (Rp 16.000.000) (Rp 285.000.000)
31 General Journal (Memorial) (Rp 285.000.000)
2-2100 31 Petty Cash Journal (Rp 285.000.000)

ACCOUNT : Raka Capital K ACCOUNT NO. : 3-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 466.450.000)
31 Sales Journal (Rp 466.450.000)
31 Cash Receipt Journal (Rp 466.450.000)
31 Purchase Journal (Rp 466.450.000)
31 Cash Payment Journal (Rp 466.450.000)
31 General Journal (Memorial) (Rp 466.450.000)
3-1100 31 Petty Cash Journal (Rp 466.450.000)

ACCOUNT : Raka Drawing D ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 25.400.000)
31 Sales Journal (Rp 25.400.000)
31 Cash Receipt Journal (Rp 25.400.000)
31 Purchase Journal (Rp 25.400.000)
31 Cash Payment Journal (Rp 25.400.000)
31 General Journal (Memorial) (Rp 25.400.000)
3-1200 31 Petty Cash Journal (Rp 25.400.000)

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
 DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Journal (Memorial)
3-1300 31 Petty Cash Journal

ACCOUNT : Sales K ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 503.300.000)
31 Sales Journal (Rp 856.000.000) (Rp [Link])
31 Cash Receipt Journal (Rp 242.000.000) (Rp [Link])
31 Purchase Journal (Rp [Link])
31 Cash Payment Journal (Rp [Link])
31 General Journal (Memorial) (Rp [Link])
4-1100 31 Petty Cash Journal (Rp [Link])

ACCOUNT : Sales Retur D ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Journal (Memorial) (Rp 50.000.000) (Rp 50.000.000)
4-1200 31 Petty Cash Journal (Rp 50.000.000)

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Journal (Memorial)
4-1300 31 Petty Cash Journal

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 314.100.000)
31 Sales Journal (Rp 744.909.937,90) (Rp [Link],90)
31 Cash Receipt Journal (Rp 212.000.000) (Rp [Link],90)
31 Purchase Journal (Rp [Link],90)
31 Cash Payment Journal (Rp [Link],90)
31 General Journal (Memorial) (Rp 44.500.000) (Rp [Link],90)
5-1100 31 Petty Cash Journal (Rp [Link],90)

ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 8.800.000)
 31 Sales Journal (Rp 8.800.000)
31 Cash Receipt Journal (Rp 8.800.000)
31 Purchase Journal (Rp 8.800.000)
31 Cash Payment Journal (Rp 8.800.000)
31 General Journal (Memorial) (Rp 8.800.000)
5-1200 31 Petty Cash Journal (Rp 8.800.000)

ACCOUNT : Advertising Expenses D ACCOUNT NO. : 6-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 4.200.000)
31 Sales Journal (Rp 4.200.000)
31 Cash Receipt Journal (Rp 4.200.000)
31 Purchase Journal (Rp 4.200.000)
31 Cash Payment Journal (Rp 4.200.000)
31 General Journal (Memorial) (Rp 4.200.000)
6-1000 31 Petty Cash Journal (Rp 675.000) (Rp 4.875.000)

ACCOUNT : Telephone, Internet & Electricity Expenses D ACCOUNT NO. : 6-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 8.700.000)
31 Sales Journal (Rp 8.700.000)
31 Cash Receipt Journal (Rp 8.700.000)
31 Purchase Journal (Rp 8.700.000)
31 Cash Payment Journal (Rp 8.700.000)
31 General Journal (Memorial) (Rp 8.700.000)
6-1100 31 Petty Cash Journal (Rp 1.000.000) (Rp 9.700.000)

ACCOUNT : Store Supplies Expenses D ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 4.750.000)
31 Sales Journal (Rp 4.750.000)
31 Cash Receipt Journal (Rp 4.750.000)
31 Purchase Journal (Rp 4.750.000)
31 Cash Payment Journal (Rp 4.750.000)
31 General Journal (Memorial) (Rp 4.750.000)
6-1200 31 Petty Cash Journal (Rp 4.750.000)

ACCOUNT : Bad Debts Expenses D ACCOUNT NO. : 6-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 15.100.000)
31 Sales Journal (Rp 15.100.000)
31 Cash Receipt Journal (Rp 15.100.000)
31 Purchase Journal (Rp 15.100.000)
31 Cash Payment Journal (Rp 15.100.000)
31 General Journal (Memorial) (Rp 15.100.000)
6-1300 31 Petty Cash Journal (Rp 15.100.000)

ACCOUNT : Depreciation expenses D ACCOUNT NO. : 6-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 16.500.000)
31 Sales Journal (Rp 16.500.000)
31 Cash Receipt Journal (Rp 16.500.000)
 31 Purchase Journal (Rp 16.500.000)
31 Cash Payment Journal (Rp 16.500.000)
31 General Journal (Memorial) (Rp 16.500.000)
6-1400 31 Petty Cash Journal (Rp 16.500.000)

ACCOUNT : Insurance expense D ACCOUNT NO. : 6-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 14.300.000)
31 Sales Journal (Rp 14.300.000)
31 Cash Receipt Journal (Rp 14.300.000)
31 Purchase Journal (Rp 14.300.000)
31 Cash Payment Journal (Rp 14.300.000)
31 General Journal (Memorial) (Rp 14.300.000)
6-1500 31 Petty Cash Journal (Rp 14.300.000)

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 23.300.000)
31 Sales Journal (Rp 23.300.000)
31 Cash Receipt Journal (Rp 23.300.000)
31 Purchase Journal (Rp 23.300.000)
31 Cash Payment Journal (Rp 23.300.000)
31 General Journal (Memorial) (Rp 23.300.000)
6-1600 31 Petty Cash Journal (Rp 23.300.000)

ACCOUNT : Wages & Salaries D ACCOUNT NO. : 6-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 36.300.000)
31 Sales Journal (Rp 36.300.000)
31 Cash Receipt Journal (Rp 36.300.000)
31 Purchase Journal (Rp 36.300.000)
31 Cash Payment Journal (Rp 33.250.000) (Rp 69.550.000)
31 General Journal (Memorial) (Rp 69.550.000)
6-1700 31 Petty Cash Journal (Rp 69.550.000)

ACCOUNT : Other Operating Expenses D ACCOUNT NO. : 6-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 9.300.000)
31 Sales Journal (Rp 9.300.000)
31 Cash Receipt Journal (Rp 9.300.000)
31 Purchase Journal (Rp 9.300.000)
31 Cash Payment Journal (Rp 9.300.000)
31 General Journal (Memorial) (Rp 9.300.000)
6-1800 31 Petty Cash Journal (Rp 500.000) (Rp 9.800.000)

ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 6.100.000)
31 Sales Journal (Rp 6.100.000)
31 Cash Receipt Journal (Rp 6.100.000)
31 Purchase Journal (Rp 6.100.000)
31 Cash Payment Journal (Rp 6.100.000)
 31 General Journal (Memorial) (Rp 6.100.000)
8-1100 31 Petty Cash Journal (Rp 6.100.000)

ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 9.480.000)
31 Sales Journal (Rp 9.480.000)
31 Cash Receipt Journal (Rp 9.480.000)
31 Purchase Journal (Rp 9.480.000)
31 Cash Payment Journal (Rp 3.000.000) (Rp 12.480.000)
31 General Journal (Memorial) (Rp 12.480.000)
9-1100 31 Petty Cash Journal (Rp 12.480.000)

ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance (Rp 6.725.000)
31 Sales Journal (Rp 6.725.000)
31 Cash Receipt Journal (Rp 6.725.000)
31 Purchase Journal (Rp 6.725.000)
31 Cash Payment Journal (Rp 6.725.000)
31 General Journal (Memorial) (Rp 6.725.000)
9-1200 31 Petty Cash Journal (Rp 6.725.000)

ACCOUNT : Income Tax Expense K ACCOUNT NO. : 9-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance
31 Sales Journal
31 Cash Receipt Journal
31 Purchase Journal
31 Cash Payment Journal
31 General Journal (Memorial)
9-1300 31 Petty Cash Journal
 UD BUANA
UNADJUSTED TRIAL BALANCE
At as December, 31 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank - 340.022.500-
1-1110 Cash in E-Wallet ( 10.000.000)
1-1200 Petty Cash ( 1.725.000)
1-1300 Accounts Receivable ( 664.890.000)
1-1400 Allowance for Doubtful Debt ( 19.000.000)
1-1500 Merchandise Inventory ( 600.390.062,10)
1-1600 Store Supplies ( 10.700.000)
1-1700 Prepaid Insurance ( 15.300.000)
1-1800 Prepaid Rent ( 21.300.000)
1-1900 VAT Income ( 109.208.000)
1-2100 Equipment at Cost ( 63.300.000)
1-2110 Equipment Accum Dep ( 23.775.000)
2-1100 Accounts Payable ( 813.408.000)
2-1200 Expense Payable ( 3.900.000)
2-1300 Income Tax Payable ( 412.500)
2-1400 VAT Payable
2-1500 VAT Outcome ( 115.280.000)
2-2100 Bank BCA Loan ( 285.000.000)
3-1100 Raka Capital ( 466.450.000)
3-1200 Raka Drawing ( 25.400.000)
3-1300 Income Summary
4-1100 Sales ( [Link])
4-1200 Sales Retur ( 50.000.000)
4-1300 Freight Collected
5-1100 Cost of goods Sold ( [Link],90)
5-1200 Freight Paid ( 8.800.000)
6-1000 Advertising Expenses ( 4.875.000)
6-1100 Telephone, Internet & Electricity Expenses ( 9.700.000)
6-1200 Store Supplies Expenses ( 4.750.000)
6-1300 Bad Debts Expenses ( 15.100.000)
6-1400 Depreciation expenses ( 16.500.000)
6-1500 Insurance expense ( 14.300.000)
6-1600 Rent Expense ( 23.300.000)
6-1700 Wages & Salaries ( 69.550.000)
6-1800 Other Operating Expenses ( 9.800.000)
8-1100 Interest Revenue ( 6.100.000)
9-1100 Interest Expense ( 12.480.000)
9-1200 Bank Service Charge ( 6.725.000)
9-1300 Income Tax Expense

TOTAL ( [Link]) ( [Link])