UD.

MITRA MANDIRI USAHA

TRIAL BALANCE, PER 31 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash In Bank Rp 385,570,000 Rp -

1-1200 Petty Cash Rp 5,875,000 Rp -
1-1300 Accounts Recevable Rp 658,900,000 Rp -
1-1400 Allowance for doubleful Rp - Rp 19,000,000
1-1500 merchandise inventory Rp 501,967,647 Rp -
1-1600 store supplies Rp 11,200,000 Rp -
1-1700 prepaid insurance Rp 15,300,000 Rp -
1-1800 prepaid rent Rp 21,300,000 Rp -
1-2100 equitment at cost Rp 63,300,000 Rp -
1-2110 equitment accumulated dept Rp - Rp 16,500,000
2-1100 Equitment payable Rp - Rp 806,080,000
2-1200 expense payable Rp - Rp -
2-1300 income tax payable Rp - Rp -
2-1400 ppn payable Rp - Rp -
2-1500 PPN outcome Rp - Rp 116,000,000
2-1600 PPN income Rp 99,280,000 Rp -
2-2100 bank mandiri loan Rp - Rp 285,000,000
3-1100 Raka capital Rp - Rp 360,650,000
3-1200 Raka drawing Rp 25,400,000 Rp -
4-1100 Sales Rp - Rp 1,713,300,000
4-1200 Sales return Rp 50,000,000 Rp -
5-1100 cast of good sold Rp 1,324,932,353 Rp -
5-1200 freight paid Rp 8,800,000 Rp -
6-1000 advertising expense Rp 4,975,000 Rp -
6-1100 telephone & electricity Rp 8,700,000 Rp -
6-1200 store supplies expense Rp 4,750,000 Rp -
6-1300 Bad Ded Expense Rp 15,100,000 Rp -
6-1400 Depreciation Expense Rp 16,500,000 Rp -
6-1500 Insurance Expense Rp 14,300,000 Rp -
6-1600 Rent Expence Rp 23,300,000 Rp -
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp -
6-1800 Other Operating Expense Rp 9,800,000 Rp -
8-1100 interest revenue Rp - Rp 6,100,000
9-1100 interest expense Rp 12,480,000 Rp -
9-1200 bank servise charge Rp 6,600,000 Rp -
9-1300 income tax payable Rp - Rp -
TOTAL Rp 3,322,630,000 Rp 3,322,630,000
 UD. MITRA MANDIRI USAHA
ADJUSTMENT JOURNAL ENTRIES
BULAN DESEMBER 2018

TGL NAMA AKUN REF DEBET

2018 31 cash in bank 1-1100 Rp 5,070,000
BM1201 bank service charge 9-1200 Rp 250,000
interest revenue 8-1100
BM1202 store supplise expens 6-1200 Rp 6,350,000
store suplies 1-1600
BM1202 rent expense 6-1600 Rp 2,500,000
prepaid rent 1-1800
BM1202 insurance expence 6-1500 Rp 1,250,000
prepaid insurance 1-1700
BM1202 bad debt expense 6-1300 Rp 13,945,000
allowence for doubtful 1-1400
BM1203 depreciation expence 6-1400 Rp 1,250,000
equitment accumulated
BM1203 wages & salaries expense 6-1700 Rp 3,500,000
expense payable 2-1200
BM1203 telephone & electricity expence 6-1100 Rp 2,200,000
expense payable 2-1200
BM1204 ppn out come 2-1500 Rp 116,000,000
ppn in come 2-1600
ppn payable 2-1400
BM1204 income tax payable 9-1300 Rp 8,316,500
income tax payable 2-1300

TOTAL 160,631,500
 CREDIT

Rp 5,320,000

Rp 6,350,000

Rp 2,500,000

Rp 1,250,000

Rp 13,945,000

Rp 1,250,000

Rp 3,500,000

Rp 2,200,000

Rp 99,280,000
Rp 16,720,000

Rp 8,316,500

160,631,500
 UD. MITRA MANDIRI USAHA
WORKSHEET
Desember 2018

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance For Doubtful
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-2100 Equipment at Cost
1-2110 Equipment Accumulated Depr
2-1100 Account Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Raka Capital
3-1200 Raka Drawing
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of good sold
5-1200 Freight Paid
6-1000 Advertising Expense
6-1100 Telephone & Electricity Expense
6-1200 Store Supplies expense
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 UD. MITRA MANDIRI USAHA
PROFIT AND LOSS
Untuk periode yang berakhir 31 Desember 2018
UD. MITRA MANDIRI USAHA
CAPITAL STATEMENT
PER 31 DESEMBER 2018
UD. MITRA MANDIRI USAHA
BALANCE SHEET
PER 31 DESEMBER 2018
 UD. MITRA MANDIRI USAHA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 UD. MITRA MANDIRI USAHA
CLOSING JOURNAL
PER 31 DESEMBER 2018

DATE DESCRIPTION REFF DEBIT CREDIT

TOTAL
 UD. MITRA MANDIRI USAHA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2018

ACCOUNT DEBIT CREDIT

NUMBER ACCOUNT NAME
Rp Rp

Jumlah ........................