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Ud. Abadi-Lk Manual

The document is an account list detailing various financial accounts, including assets, liabilities, equity, income, expenses, and other financial transactions for a business named UD Abadi as of November 30, 2022. It includes a trial balance, sales journal, cash receipt journal, purchase journal, cash payment journal, general journal, petty cash journal, and inventory cards. Additionally, it provides customer and vendor information along with specific financial figures related to sales and purchases.

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melisabta62

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0% found this document useful (0 votes)

19 views45 pages

Ud. Abadi-Lk Manual

Uploaded by

melisabta62

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DAFTAR AKUN

NOMOR NAMA AKUN

1-0000 Assets
1-1000 Current Assets
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-2000 Fixed Assets
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-0000 Liabilities
2-1000 Current Liabilities
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
2-2000 Long-Term Liabilities
2-2100 Bank BRI Loan
3-0000 Equity
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-0000 Income
4-1100 Sales
4-1200 Sales Retur
4-1300 Freight Collected
5-0000 Cost of Sales
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-0000 Expenses
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation expenses
6-1500 Insurance expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expenses
8-0000 Other Income
8-1100 Interest Revenue
9-0000 Other Expense
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
NAMA :

FUNGSI UNTUK MENCATAT MUTASI NILAI SALDO AWAL PER 30 NOV 2022
Aset
Aset Lancar
Kas di bank 828,500,000
Kas kecil 10,000,000
Piutang dagang 366,300,000
Penyisihan atau cadangan kerugian piutang
Persediaan barang dagangan 420,000,000
Perlengkapan toko 9,000,000
Asuransi dibayar dimuka 17,500,000
Sewa dibayar dimuka 22,500,000
Aset Tetap
Peralatan 22,000,000
Akumulasi penyusutan peralatan
Kewajiban
Kewajiban Lancar
Hutang dagang
Hutang biaya
Hutang pajak penghasilan (PPh)
Hutang PPN
PPN Keluaran
PPN Masukan 3,000,000
Kewajiban Jangka Panjang
Hutang jangka panjang
Ekuitas
Modal Dadang
Prive Dadang 25,400,000
Ikhtisar laba-rugi
Pendapatan
Penjualan barang dagangan
Retur penjualan
Pendapatan angkut penjualan
Harga Pokok Penjualan
Harga pokok penjualan 229,400,000
Beban transportasi pembelian 8,800,000
Beban
Beban iklan 4,400,000
Beban telepon internet dan listrik 11,400,000
Beban perlengkapan toko 4,950,000
Beban kerugian penghapusan piutang
Beban depresiasi aktiva tetap (peralatan) 16,500,000
Beban asuransi 14,300,000
Beban sewa toko 23,300,000
Beban upah dan gaji 36,300,000
Beban-beban operasi lainnya 19,267,000
Laba dan Pendapatan Lainnya
Pendapatan bunga
Rugi dan Beban Lainnya
Beban bunga 8,800,000
Beban administrasi bank 6,600,000
Beban pajak penghasilan (PPh) 5,033,000

2,113,250,000
KELAS :

O AWAL PER 30 NOV 2022

12,800,000

16,500,000

288,600,000
8,400,000

4,500,000

300,000,000

922,650,000

554,000,000
Rp5,800,000

2,113,250,000
-
CUSTOMER
No. Nama Alamat Telepon
C001 Toko Pojok Jalan Gunung Tidar 10 Jakarta 021 623 2325
C002 Toko Seven Jalan Sultan Agung 36 Jakarta 021 723 1290
C003 Toko Raya Jalan Rawa Bening 35 Jakarta 021 621 6768
C004 Toko Elita Jalan Ujung Timur 55 Jakarta 021 622 5445

VENDOR
No. Nama Alamat Telepon
S001 PT Gunung Kawi Jalan Palmerah No 100 Jakarta 021 630 8784
S002 PT Bromo Asri Jalan Kalinyamat No 125 Jakarta 021 380 4578
S003 PT Jaya Putra Jalan Gudang Timur 178 Jakarta 021 630 4190
No. Nama No. Faktur Tanggal Penjualan
C001 Toko Pojok F-11/14 11/25/2022 Rp 90,000,000
C002 Toko Seven F-11/23 11/29/2022 Rp 80,000,000
C003 Toko Raya F-11/25 11/23/2022 Rp 70,000,000
C004 Toko Elita F-11/32 11/27/2022 Rp 90,000,000
TOTAL

No. Nama No. Faktur Tanggal Pembelian

S001 PT Gunung Kawi F.105 11/23/2022 Rp 80,000,000
S002 PT Bromo Asri F.389 11/20/2022 Rp 90,000,000
S003 PT Jaya Putra F.546 11/28/2022 Rp 90,000,000
TOTAL
VAT Outcome JUMLAH No. Kode
Rp 9,900,000 Rp 99,900,000 1 P1125 C
Rp 8,800,000 Rp 88,800,000 2 P2150 C
Rp 7,700,000 Rp 77,700,000 TOTAL
Rp 9,900,000 Rp 99,900,000
Rp 366,300,000
Rp -

VAT Income JUMLAH

Rp 8,800,000 Rp 88,800,000
Rp 9,900,000 Rp 99,900,000
Rp 9,900,000 Rp 99,900,000
Rp 288,600,000
Nama Item Quantity Price/Unit Jumlah
Kulkas Panasonic 70 Rp 4,500,000 Rp 315,000,000
Kulkas Toshiba 30 Rp 3,500,000 Rp 105,000,000
TOTAL 100 Rp 420,000,000
NERACA SALDO TANGGAL 30 NOVEMBER 2022

UD ABADI
TRIAL BALANCE
November 30, 2022
(in rupiahs)
Acc. Num. Acc. Name Debet Credit
1-1100 Cash in Bank Rp 828,500,000 Rp -

1-1200 Petty Cash Rp 10,000,000 Rp -

1-1300 Accounts Receivable Rp 366,300,000 Rp -

1-1400 Allowance for Doubtful Debt Rp - Rp 12,800,000

1-1500 Merchandise Inventory Rp 420,000,000 Rp -

1-1600 Store Supplies Rp 9,000,000 Rp -

1-1700 Prepaid Insurance Rp 17,500,000 Rp -

1-1800 Prepaid Rent Rp 22,500,000 Rp -

1-2100 Equipment at Cost Rp 22,000,000 Rp -

1-2110 Equipment Accum Dep Rp - Rp 16,500,000

2-1100 Accounts Payable Rp - Rp 288,600,000

2-1200 Expense Payable Rp - Rp 8,400,000

2-1300 Income Tax Payable Rp - Rp -

2-1400 PPN Payable Rp - Rp -

2-1500 PPN Outcome Rp - Rp 4,500,000

2-1600 PPN Income Rp 3,000,000 Rp -

2-2100 Bank BRI Loan Rp - Rp 300,000,000

3-1100 Dadang Capital Rp - Rp 922,650,000

3-1200 Dadang Drawing Rp 25,400,000 Rp -

3-1300 Income Summary Rp - Rp -

4-1100 Sales Rp - Rp 554,000,000

4-1200 Sales Retur Rp - Rp -

4-1300 Freight Collected Rp - Rp -

5-1100 Cost of goods Sold Rp 229,400,000 Rp -

5-1200 Freight Paid Rp 8,800,000 Rp -

6-1000 Advertising Expenses Rp 4,400,000 Rp -

6-1100 Telephone, Internet & Electricity Expenses Rp 11,400,000 Rp -

6-1200 Store Supplies Expenses Rp 4,950,000 Rp -

6-1300 Bad Debts Expenses Rp - Rp -

6-1400 Depreciation expenses Rp 16,500,000 Rp -

6-1500 Insurance expense Rp 14,300,000 Rp -

6-1600 Rent Expense Rp 23,300,000 Rp -

6-1700 Wages & Salaries Rp 36,300,000 Rp -

6-1800 Other Operating Expenses Rp 19,267,000 Rp -

8-1100 Interest Revenue Rp - Rp 5,800,000

9-1100 Interest Expense Rp 8,800,000 Rp -

9-1200 Bank Service Charge Rp 6,600,000 Rp -

9-1300 Income Tax Expense Rp 5,033,000 Rp -

TOTAL Rp 2,113,250,000 Rp 2,113,250,000

UD ABADI
SALES JOURNAL
Month : December 2022
(in rupiahs)
DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Accounts Receivable Cost of Good Sold Sales PPN Outcome Freight Collected
Inventory
2022

UD ABADI
PETTY CASH JOURNAL
Month : December 2022
(in rupiahs)
DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT PETTY CASH

2022
DEC

TOTAL

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 6

UD ABADI
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : Kulkas Panasonic METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
2022
DEC

Persediaan Akhir Barang

UD ABADI
INVENTORY CARDS
(in Rupiahs)
ITEM NAME : Kulkas Toshiba METHOD : AVERAGE
IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
2022
DEC