UD.

LALANG
TRIAL BALANCE, PER 1 DESEMBER 2018

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 42,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan Rp 301,000,000
3-1100 Raka Capital Rp 366,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,279,900,000 Rp 1,279,900,000
 UD LALANG
PURCHASE JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
DATE INVOICE NO DESCRIPTION REF MERCHANDISE
INVENTORY
2021 10 F05 PT MARGONDA 301,000,000
DEC 22 A17 PT SAHABAT JAYA 383,400,000
29 G11 FA MAKMUR 333,200,000

TOTAL……………. 1,017,600,000
ACCOUNT NUMBER …………… 1-1500
G
NAL
1
Page 01
DEBIT CREDIT
ACCOUNT
PPN IN FREIGHT IN
PAYABLE
30,100,000 331,100,000
38,340,000 421,740,000
33,320,000 366,520,000
- -

101,760,000 - 1,119,360,000
2-1600 2-1100
 UD LALANG
SALES JOURNAL
DECEMBER, 2021
( In Rupiah )
DEBIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT
RECEIVABLE
2021 6 F12-1 DIGITAL ELEX 286,000,000
DEC 18 F12-2 JB ELEX 188,100,000
27 F12-3 MAJU ELEX 467,500,000

TOTAL …………… 941,600,000

ACCOUNT NUMBER……………. 1-1300
LANG
URNAL
ER, 2021
Page 01
CREDIT
FREIGH
SALES OF MERCHANDISE PPN OUT
T OUT
260,000,000 26,000,000
171,000,000 17,100,000
425,000,000 42,500,000
-

856,000,000 85,600,000 -
4-1100 2-1500
 UD LALANG
GENERAL JOURNAL
DECEMBER 2021
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit
Ref
2021
DEC 6 F12-1 Cost of goods sold 5-1100 231,500,000
Merchandise Inventory 1-1500

7 NK12-1 Sales Return 4-1200 50,000,000

PPN Outcome 2-1500 5,000,000
Accounts Receivable 1-1300

Merchandise Inventory 1-1500 44,500,000

Cost of goods sold 5-1100
(DIGITAL ELEX)
11 NB-01 Accounts Payable 2-1100 45,100,000
Merchandise Inventory 1-1500
PPN Income 2-1600
(PT MARGONDA)
13 KN01 Cost of goods sold 5-1100 180,000,000
Merchandise Inventory 1-1500

18 F12-2 Cost of goods sold 5-1100 146,000,000

Merchandise Inventory 1-1500

27 F12-3 Cost of goods sold 5-1100 366,000,000

Merchandise Inventory 1-1500

Narwan11

TOTAL ……………………. 1,068,100,000

 Page 01

Credit

231,500,000

55,000,000

44,500,000

41,000,000
4,100,000

180,000,000

146,000,000

366,000,000

1,068,100,000
 UD
CASH RE
DE
( In Rupiah )

EVIDENCE
DATE DESCRIPTION REF
NO

2021 3 BKM12-1 JB ELEX

DEC 12 BKM12-2 DIGITAL ELEX
13 KN01 PENJUALAN TUNAI

14 BKM12-4 DIGITAL ELEX

20 BKM12-5 PENERIMAAN PIUTANG YANG TELAH DIHAPUS
25 BKM12-6 MAJU ELEX

TOTAL …………………
ACCOUNT NUMBER………………….
 UD LALANG
CASH RECEIPT JOURNAL
DECEMBER, 2021
Page 01
DEBIT CREDIT
OTHERS
CASH IN BANK ACCOUN ACCOUNT RECEIVABLE
ACC. NO TOTAL
T
34,100,000 34,100,000
180,400,000 180,400,000
266,200,000

28,600,000 28,600,000
7,200,000
19,800,000 19,800,000

536,300,000 - 262,900,000
1-1100 1-1300

RECAPITULATION
DEBIT
ACC. NO
1-1100

TOTAL
1
CREDIT
OTHERS

ACCOUNT ACC. NO TOTAL

Sales 4-1100 242000000

PPN Outcome 2-1500 24,200,000

Allowance for Doubtful Debt 1-1400 7200000

273,400,000

RECAPITULATION
DEBIT KREDIT
TOTAL ACC. NO TOTAL
536,300,000 1-1300 262,900,000
1-1400 7,200,000
2-1500 24,200,000
4-1100 242,000,000

536,300,000 TOTAL 536,300,000

 UD LALANG
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNT ACC NO. TOTAL
2021 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 675,000
DEC 4 V12-2 Listrik dan Telp (Nov) Expense Payable 2-1200 975,000
9 V12-3 Perlengkapan Tokok Store Supplies 1-1600 900,000
26 V12-4 Perbaikan atap Other Operating Expense 6-1800 500,000

TOTAL ……………………………. 3,050,000

ACCOUNT NUMBER
 CREDIT
PETTY CASH
675,000
975,000
900,000
500,000
0

3,050,000
1-1200
 UD LALANG
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2021

Sales Rp 1,601,300,000
Sales Return Rp 50,000,000
Total Revenue
Cost of goods Sold Rp 1,193,100,000
Freight Paid Rp 8,800,000
Total Cost of Good Sold
Gross Profit
Advertising Expenses Rp 4,875,000
Telephone & Electricity expenses Rp 10,900,000
Store Supplies Expenses Rp 10,600,000
Bad Debt Expense Rp 31,575,000
Depreciation Expense Rp 17,750,000
Insurance Expense Rp 15,550,000
Rent Expense Rp 25,800,000
Wages & Salaries Expense Rp 39,800,000
Other Operating Expense Rp 9,800,000

Total Operating Expense

Operating Profit

Other Revenues and Gains

Interest Revenue Rp 11,420,000
Total Other Revenues and Gains

Other Expenses and Loss

Interest Expense Rp 12,480,000
Bank Service Charge Rp 6,850,000
Total Other Expenses and Loss

Laba Bersih sebelum Pajak

Income Tax Expense
Laba bersih setelah Pajak
21

Rp 1,551,300,000

Rp 1,201,900,000
Rp 349,400,000

Rp 166,650,000

Rp 182,750,000

Rp 11,420,000

Rp 19,330,000

Rp 174,840,000
Rp 7,756,500
Rp 167,083,500
 UD LALANG
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2021
Raka Capital per 1 Desember 2021

Laba Bersih Setelah Pajak Rp 167,083,500

Prive - 25,400,000
Penambahan Ekuitas
Raka Capital per 31 Desember 2021
Rp 366,500,000

Rp 141,683,500
Rp 508,183,500
 UD LALANG
LAPORAN PERUBAHAN POSIS
PER 31 DESEMBER 2
Cash in Bank Rp 205,840,000
Petty Cash Rp 6,750,000
Accounts Receivable Rp 709,500,000
Allowance for Doubtful Debt -Rp 35,475,000
Merchandise Inventory Rp 617,600,000
Store Supplies Rp 4,850,000
Prepaid Insurance Rp 14,050,000
Prepaid Rent Rp 18,800,000
Prepaid Tax Rp 7,243,500
Total Current Assets 1,549,158,500
Equipment at Cost Rp 63,300,000
Equipment Accum Dep -Rp 17,750,000
Total Fixed Assets 45,550,000

Total Assets 1,594,708,500

 UD LALANG
PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2021
Accounts Payable Rp 788,260,000
Expense Payable Rp 6,125,000
Income Tax Payable
PPN Payable Rp 7,140,000
Total Payable Rp 801,525,000

Bank Permata Loan Rp 285,000,000

Total Liability Rp 1,086,525,000

Raka Capital Rp 508,183,500

Raka, Drawing
Total Equaty

Total Pasiva 1,594,708,500

 UD LALANG
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021

DEBIT
ACCOUNT NUMBER ACCOUNT NAME
Rp
1-1100 Cash in Bank Rp 205,840,000

1-1200 Petty Cash Rp 6,750,000

1-1300 Accounts Receivable Rp 709,500,000

Allowance for
1-1400 Rp -
Doubtful Debt

1-1500 Merchandise Inventory Rp 617,600,000

1-1600 Store Supplies Rp 4,850,000

1-1700 Prepaid Insurance Rp 14,050,000

1-1800 Prepaid Rent Rp 18,800,000

1-1900 Prepaid Tax Rp 7,243,500

1-2100 Equipment at Cost Rp 63,300,000

1-2110 Equipment Accum Dep Rp -

2-1100 Accounts Payable Rp -

2-1200 Expense Payable Rp -

2-1300 Income Tax Payable Rp -

2-1400 PPN Payable Rp -

2-1500 PPN Outcome Rp -

2-1600 PPN Income Rp -

2-2100 Bank Permata Loan Rp -

3-1100 Raka Capital Rp -

Jumlah ........................ Rp 1,647,933,500

NCE

CREDIT
Rp
Rp -

Rp -

Rp -

Rp 35,475,000

Rp -

Rp -

Rp -

Rp -

Rp -

Rp -

Rp 17,750,000

Rp 788,260,000

Rp 6,125,000

Rp -
Rp 7,140,000

Rp -

Rp -

Rp 285,000,000

Rp 508,183,500

Rp 1,647,933,500

Rp -