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Lembar Kerja Mengelola Buku Besar Ukk 2025-Ud Sejuk Indonesia

The document is a general ledger for UD. Sejuk Indonesia for December 2024, detailing various accounts including cash, receivables, payables, and expenses. It includes opening balances for each account, with specific amounts listed for debits and credits. The trial balance at the end shows a total of debits and credits, indicating the financial position of the company.

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kyasa1508
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© © All Rights Reserved
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54 views15 pages

Lembar Kerja Mengelola Buku Besar Ukk 2025-Ud Sejuk Indonesia

The document is a general ledger for UD. Sejuk Indonesia for December 2024, detailing various accounts including cash, receivables, payables, and expenses. It includes opening balances for each account, with specific amounts listed for debits and credits. The trial balance at the end shows a total of debits and credits, indicating the financial position of the company.

Uploaded by

kyasa1508
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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UD.

SEJUK INDONESIA
GENERAL LEDGER
DECEMBER 2024
Account Number:
Account: Cash in Bank GENERAL LEDGER
1-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,125,960,000 -
-
-
-
-
-
1-1100 -

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000 -
-
-
-
-
-
1-1200 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
1-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 337,995,000 -
-
-
-
-
-
1-1300 -

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
1-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 12,800,000
1-1400

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 415,500,000 -

1-1500

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,300,000 -

1-1600

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
1-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 17,500,000 -

1-1700

Account Number:
Account: Prepaid Rent GENERAL LEDGER
1-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,500,000 -

1-1800

Account Number:
Account: PPN Income GENERAL LEDGER
1-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 48,760,000 -

Account Number:
Account: Equipment at Cost GENERAL LEDGER
1-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,000,000 -

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER
1-2110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 16,500,000
Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 195,804,000

Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 900,000

Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Income Tax Payable (22) GENERAL LEDGER
2-1400
Balance
Date Description Ref. Debit Credit
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: PPN Payable GENERAL LEDGER
2-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 150,000,000

Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 922,650,000

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,400,000 -

Account Number:
Account: Income Summary GENERAL LEDGER
3-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,549,851,000

Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 24,000,000 -
Account Number:
Account: Sales Discount GENERAL LEDGER
4-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 6,750,000

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 698,400,000 -

Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,050,000 -

Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,400,000 -

Account Number:
Account: Telephone, Internet & Electricity exp GENERAL LEDGER
6-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,400,000 -

Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,950,000 -
Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER
6-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 16,500,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER
6-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 14,300,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,300,000 -
Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 36,300,000 -

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,450,000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19,267,000 -
Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5,800,000

Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,800,000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER
9-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6,600,000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
9-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,033,000 -
UD. SEJUK INDONESIA
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1 1-1100 Cash in Bank
2 1-1200 Petty Cash
3 1-1300 Accounts Receivable
4 1-1400 Allowance for Doubtful Debt
5 1-1500 Merchandise Inventory
6 1-1600 Office Supplies
7 1-1700 Prepaid Insurance
8 1-1800 Prepaid Rent
9 1-1900 PPN Income
10 1-2100 Equipment at Cost
11 1-2110 Equipment Accum Dep
12 2-1100 Accounts Payable
13 2-1200 Expense Payable
14 2-1300 Income Tax Payable (21)
15 2-1400 Income Tax Payable (22)
16 2-1500 Income Tax Payable (23)
17 2-1600 Income Tax Payable (25/29)
18 2-1700 PPN Payable
19 2-1800 PPN Outcome
20 2-2100 Bank Mandiri Loan
21 3-1100 Deva Capital
22 3-1200 Deva Drawing
23 3-1300 Income Summary
24 4-1100 Sales
25 4-1200 Sales Return
26 4-1300 Sales Discount
27 4-1400 Freight Collected
28 5-1100 Cost of goods Sold
29 5-1200 Freight Paid
30 6-1000 Advertising Expenses
31 6-1100 Telephone, Internet & Electricity exp
32 6-1200 Office Supplies Expenses
33 6-1300 Bad Debt Expense
34 6-1400 Depreciation Expense
35 6-1500 Insurance Expense
36 6-1600 Rent Expense
37 6-1700 Wages & Salaries Expense
38 6-1800 Maintenance expense
39 6-1900 Other Operating Expense
40 8-1100 Interest Revenue
41 9-1100 Interest Expense
42 9-1200 Bank Service Charge
43 9-1300 Income Tax Expense
TOTAL Rp - Rp -
Rp -

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