UD.

ABADI
Cash Receipt Journal
December 2023
Page :
DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.

7-Dec BKM12-1 PELUNASAN FAKTUR F11/23 TOKO SEVEN 87,024,000 4-1200 1,776,000 88,800,000
18-Dec BKM12-2 PENERIMAAN PENDAPATAN SEWA 6,077,500 *6-2000 27,500 8-1200 5,500,000
2-1400 605,000
19-Dec BKM12-3 PELUNASAN FAKTUR F11/17 TOKO POJOK 99,900,000 99,900,000
20-Dec BKM12-4 PENERIMAAN PENJUALAN TUNAI DARI TUAN 175,225,710 5-1100 106,500,000 4-1100 157,800,000
MAHARDIKA 4-1400 850,000
2-1400 17,364,000
1-1500 106,500,000
21-Dec BKM12-5 PENERIMAAN JASA SERVIS 3,867,500 6-2000 17,500 4-1500 3,500,000
2-1400 385,000

TOTAL - -

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1100 372,094,710 1-1300 188,700,000
4-1200 1,776,000 8-1200 5,500,000
BOOKED BY
6-2000 45,000 2-1400 18,354,710
5-1100 106,500,000 4-1100 157,011,000
4-1400 850,000
1-1500 106,500,000
4-1500 3,500,000
TOTAL 480,415,710 TOTAL 480,415,710
 UD. ABADI
Cash Payment Journal
December 2023

DEBET
DATE DOC. NO. DESCRIPTION REF ACCOUNTS OTHER
PAYABLE ACCOUNT NO.
2-Dec BKK12-1 PEMBAYARAN GAJI KARYAWAN BULAN NOVEMBER 6-1100
6-1800
8-Dec BKK12-2 PEMBAYARAN PPH 21 & IURAN BPJS 2-1300
2-1500
8-Dec BKK12-3 PEMBAYARAN HUTANG PT. BROMO ASRI 99,900,000
9-Dec BKK12-4 PEMBAYARAN LISTRIK, AIR, INTERNET 6-1200
15-Dec BKK12-5 PEMBAYARAN PPH FINAL *6-2000
26-Dec BKK12-6 PEMBAYRAN SERVIS KENDARAAN 6-1400
*6-2000
28-Dec BKK12-7 PEMBAYARAN PAJAK BULAN NOVEMBER 2-1400
29-Dec BKK12-8 PEMBAYARAN ANGSURAN PINJAMAN 2-2100
JANGKA PANJANG 9-1100
30-Dec BKK12-8 PEMBAYARAN NOTARIS DAN PPAT 6-1900

TOTAL

R
ADV DATE SIGNATURE DEBET
ACCOUNT NO. AMOUNT
MADE BY
2-1100 99900000
6-1100
BOOKED BY
6-1800
2-1300
2-1500
6-1200
*6-2000
6-1400
2-2100
9-1100
6-1900
2-1400
1
 Page :
BET CREDIT
OTHER CASH IN OTHER
AMOUNT BANK ACCOUNT NO. AMOUNT
22,350,000 20,882,000 2-1300 508,000
565,000 2-1500 1,525,000
508,000 2,033,000
1,525,000
96,903,000 5-1100 2,997,000
1,438,566 1,438,566
397,800 397,800
3,250,000 3,250,000 2-1300 65,000
65,000
45,000,000 15,000,000 *1-1900 30,000,000
6,250,000 7,750,000
1,500,000
8,500,000 8,287,500 2-1300 212,500

- -

RECAPITULATION
BET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
99900000 1-1100 155,941,866
22,350,000 2-1300 508,000
565,000 2-1500 1,525,000
508,000 5-1100 2,997,000
1,525,000 2-1300 65,000
1,438,566 *1-1900 30,000,000
462,800 2-1300 212,500
3,250,000
6,250,000
1,500,000
8,500,000
45,000,000
191,249,366 TOTAL 191,249,366
 UD. ABADI
Sales Journal
December 2023

DEBET
DOC.
DATE DESCRIPTION REF ACCOUNT COST OF GOOD
NO.
RECEIVABLE SOLD
11-Dec F12-01 TOKO POJOK 170,940,000 102,500,000
23-Dec F12-02 TOKO ELITA 134,532,000

TOTAL 305,472,000 102,500,000

RECAPITU
ADV DATE SIGNATURE DEBET
ACCOUNT NO. AMOUNT
MADE BY
1-1300 305,472,000
5-1100 182,500,000
BOOKED BY

TOTAL 487,972,000
 Page :

CREDIT
VAT MERCHANDISE FREIGHT
SALES
OUT INVENTORY COLLECTED
152,500,000 16,940,000 102,500,000 1,500,000
120,000,000 13,332,000 - 1,200,000

272,500,000 30,272,000 102,500,000 2,700,000

RECAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
4-1100 272,500,000
2-1400 30,272,000
1-1500 182,500,000
4-1400 2,700,000

TOTAL 487,972,000
 UD. ABADI
Purchase Journal
December 2023

DEBET
DATE DOC. NO. DESCRIPTION REF MERCHANDISE
INVENTORY
5-Dec F011 PT.GUNUNG KAWI 142,500,000

RECAPI
ADV DATE SIGNATURE DEBET
ACCOUNT NO
MADE BY
1-1500
*1-1900
BOOKED BY
5-1200

TOTAL
I
rnal
23
Page :
DEBET CREDIT
VAT ACCOUNTS
FREIGHT PAID
IN PAYABLE
15,785,000 1,000,000 159,285,000

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
142,500,000 2-1100 159,285,000
15,785,000
1,000,000

159,285,000 TOTAL 159,285,000

 UD. ABADI
General Journal
December 2023

DATE DOC. NO. DESCRIPTION REF DEBET

NK-1 12/6/2023 ACCOUNT PAYABLE 2-1100 12,765,000

MERCHANDISE INVENTORY 1-1500
VAT IN *1-1900
NK12-1 004-5273 SALES RETUR 4-1400 24,000,000
VAT OUT 2-1400 2,640,000
ACCOUNT RECEIVABLE 1-1300
MERCHANDISE INVENTORY 1-1500 16,000,000
COST OF GOODS SOLD 5-1100

JUMLAH

RECAPITULATION
ACC NO. DEBET
2-1100 12,765,000
1-1500
*1-1900
4-1400 24,000,000
2-1400 2,640,000
1-1300
1-1500 16,000,000
5-1100

TOTAL 55,405,000
 Page :

CREDIT

11,500,000
1,265,000

26,640,000.00

16,000,000

ITULATION
CREDIT

11,500,000
1,265,000

26,640,000.00

16,000,000

55,405,000
 UD. ABADI
Petty Cash Journal
December 2023

DEBIT
DATE DOC. NO. DESCRIPTION
ACCOUNT

2-Dec BKK12-1 PEMBAYARAN GAJI KARYAWAN Store Supplies

TOTAL

RECAPITULATION
DEBIT
ACC. NO
1-1600

TOTAL
ABADI
h Journal
er 2023
Page:
DEBIT CREDIT

ACCOUNTS NO. AMOUNT PETTY CASH

1-1600 700,000 700,000

RECAPITULATION
DEBIT CREDIT
AMOUNT ACC. NO AMOUNT
700,000 1-1200 700,000

700,000 700,000
 UD. ABADI
INVENTORY CARD
December 2023

ITEM : P1125 C
IN
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT

Dec 30 SALDO AWAL

5 F011 PURCHASE 20 4,500,000 90,000,000
11 F12-01 PURCHASE -1 4,500,000 (4,500,000)

ITEM : P2150 C
IN
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT

Dec 30 SALDO AWAL

5 F011 PURCHASE 15 3,500,000 52,500,000
6 NK-1 PURCHASE -2 3,500,000 (7,000,000)
 UD. ABADI
NVENTORY CARD
December 2023

KODE : -
OUT BALANCE

QTY PRICE AMOUNT QTY PRICE AMOUNT

70 4,500,000 315,000,000
90 4,500,000 405,000,000
89 4,500,000 400,500,000
15 4,500,000 67,500,000 74 4,500,000 333,000,000
-2 4,500,000 (9,000,000) 76 4,500,000 342,000,000
12 4,500,000 54,000,000 64 4,500,000 288,000,000
10 4,500,000 45,000,000 54 4,500,000 243,000,000

KODE : -
OUT BALANCE

QTY PRICE AMOUNT QTY PRICE AMOUNT

30 3,500,000 105,000,000
45 3,500,000 157,500,000
43 3,500,000 150,500,000
10 3,500,000 35,000,000 33 3,500,000 115,500,000
-2 3,500,000 (7,000,000) 35 3,500,000 122,500,000
15 3,500,000 52,500,000 20 3,500,000 70,000,000
10 3,500,000 35,000,000 10 3,500,000 35,000,000
 UD. ABADI
Jl. Ahmad Jais 121 Jakarta
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME PT.GUNUNG KAWI

VENDOR ACCOUNT
S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 30 BALANCE 88,800,000.00
5 PURCHASE PJ 159,285,000
6 PURCHASE RETURN GJ 12,765,000

VENDOR'S NAME
VENDOR ACCOUNT
S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 30 BALANCE
8 PELUNASAN CPJ 99,900,000

VENDOR'S NAME
VENDOR ACCOUNT
S003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET
Dec 30 BALANCE 99,900,000.00
E

NO.
S001
BALANCE
CREDIT
88,800,000
245,085,000
235,320,000

NO.
S002
BALANCE
CREDIT
99,900,000

NO.
S003
BALANCE
CREDIT
99,900,000
 UD. ABADI
Jl. Ahmad Jais 121 Jakarta
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
C001 C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 30 BALANCE 99,900,000 99,900,000
11 PENJUALAN 170,940,000 270,840,000
13 SALES RETURN 26,640,000 244,200,000
19 PELUNASAN 99,900,000 144,300,000

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
C002 C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 30 BALANCE 88,800,000
7 PELUNASAN Rp 88,800,000

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
C003 C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 30 BALANCE 77,700,000

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
C004 C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 30 BALANCE 99,900,000
23 SALES 134,532,000 234,432,000
 UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Cash in Bank 1-1100 Allowance for Doubtf
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 315,104,500 Dec 1
CRJ 372,094,710 687,199,210
CPJ 155,941,866 531,257,344

Account : Acct. No. : Account :

GENERAL LEDGER
Petty Cash 1-1200 Merchandise Inven
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 10,000,000 Dec 1
PCJ 700,000 9,300,000

Account : Acct. No. : Account :

GENERAL LEDGER
Accounts Receivable 1-1300
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 366,300,000 Dec 1
CRJ 188,700,000 177,600,000
SJ 305,472,000 483,072,000
GJ 26,640,000 456,432,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : GENERAL LEDGER Acct. No. : Account :
Prepaid Insurance 1-1700
Balance
Date Description Ref. Debet Credit Tanggal
Debet Credit
Dec 1 Opening Balance 17,500,000 Dec 1
Account : Acct. No. : Account :
GENERAL LEDGER
Prepaid Income Tax 1-1800
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance - Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
VAT In 1-1900 Buildin
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 30,000,000 Dec 1
PJ 30,000,000 -
PJ 15,785,000 15,785,000
GJ 1,265,000 14,520,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Building Accumulated Depreciation 1-2210 Equipmen
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 57,750,000 Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
Vehicle at Cost 1-2300 Equipment Accumulated D
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 345,000,000 Dec 1
Account : Acct. No. : Account :
GENERAL LEDGER
Vehicle Accumulated Depreciation 1-2310 Accounts
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 112,812,500 Dec 1

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Expense Payable 2-1200
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance - Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit Tanggal
Debet Credit
Dec 1 Opening Balance - Dec 1
CPJ 508,000 508,000
CPJ 785,000 1,293,000

Account : Acct. No. : Account :

GENERAL LEDGER
VAT Out 2-1400 Dadang
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 45,000,000 Dec 1
 CRJ 18,354,710 63,354,710
CPJ 45,000,000 18,354,710
SJ 30,272,000 48,626,710

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Dadang's Drawing 3-1200
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 25,400,000 Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
Income Summary 3-1300
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance - Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
Sales 4-1100 Freight C
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 754,000,000 Dec 1
CRJ 157,011,600 911,011,600
SJ 272,500,000 1,183,511,600

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Service Income 4-1500 Wages & Salarie
 Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 13,750,000 Dec 1
CRJ 3,500,000 17,250,000

Account : Acct. No. : Account :

GENERAL LEDGER
Cost of Goods Sold 5-1100 ectricity, Water, Telp & Inter
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 229,400,000 Dec 1
CRJ 106,500,000 335,900,000
CPJ 2,977,000 332,923,000
SJ 182,500,000 150,423,000
GJ 16,000,000 134,423,000

Account : Acct. No. : Account :

GENERAL LEDGER
Freight Paid 5-1200 Store Supplie
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 8,800,000 Dec 1
SJ 1,000,000 9,800,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Repair and Maintenance Expense 6-1400 Insurance
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 8,250,000 Dec 1
CPJ 3,250,000 11,500,000

Account : Acct. No. : Account :

GENERAL LEDGER
 GENERAL LEDGER
Bad Debt Expense 6-1500
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance - Dec 1

Account : Acct. No. : Account :

GENERAL LEDGER
Depreciation Expense 6-1600 Profess
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance - Dec 1

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Account : Acct. No. : Account :
GENERAL LEDGER
Income Tax Expense 6-2000 Non Land & Building Renta
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 4,006,500 Dec 1
CRJ 45,000 4,051,500
CPJ 462,800 4,514,300

Account : Acct. No. : Account :

GENERAL LEDGER
Other Operating Expense 6-2100 Interest
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 19,267,000 Dec 1
Account : Acct. No. : Account :
GENERAL LEDGER
Interest Revenue 8-1100 Bank Servic
Balance
Date Description Ref. Debet Credit Date
Debet Credit
Dec 1 Opening Balance 5,800,000 Dec 1
 UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
e for Doubtful Debt 1-1400
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 12,800,000

Acct. No. :
GENERAL LEDGER
ndise Inventory 1-1500
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 420,000,000
CRJ 106,500,000 313,500,000
SJ 182,500,000 131,000,000
PJ 142,500,000 273,500,000
GJ 16,000,000 11,500,000 278,000,000

Acct. No. :
GENERAL LEDGER
Store Supplies 1-1600
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 9,000,000
PCJ 700,000 9,700,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
#N/A 1164
Saldo
Keterangan Ref. Debet Kredit
Debet Kredit
Opening Balance #NAME?
 Acct. No. :
GENERAL LEDGER
Land 1-2100
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 145,600,000

Acct. No. :
GENERAL LEDGER
Building at Cost 1-2200
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 385,000,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
Equipment at Cost 1-2400
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 117,900,000

Acct. No. :
GENERAL LEDGER
Accumulated Depreciation 1-2410
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 83,512,500
 Acct. No. :
GENERAL LEDGER
Accounts Payable 2-1100
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 288,600,000
CPJ 99,900,000 188,700,000
PJ 159,285,000 347,985,000
GJ 12,765,000 335,220,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
BPJS Payable 2-1500
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance -
CPJ 1,525,000 1,525,000
CPJ 1,525,000 3,050,000

Acct. No. :
GENERAL LEDGER
Bank BRI Loan 2-2100
Saldo
Keterangan Ref. Debet Kredit
Debet Kredit
Opening Balance 300,000,000

Acct. No. :
GENERAL LEDGER
Dadang's Capital 3-1100
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 922,650,000
 UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
Sales Discount 4-1200
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 1,250,000
CRJ 1,776,000 3,026,000

Acct. No. :
GENERAL LEDGER
Sales Return 4-1300
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance -
GJ 24,000,000 24,000,000

Acct. No. :
GENERAL LEDGER
Freight Collected 4-1400
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 12,500,000
CRJ 850,000 13,350,000
SJ 2,700,000 16,050,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
ges & Salaries Expense 6-1100
 Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 123,650,000
CPJ 22,350,000 146,000,000

Acct. No. :
GENERAL LEDGER
er, Telp & Internet Expense 6-1200
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 15,400,000
CPJ 1,438,000 16,838,000

Acct. No. :
GENERAL LEDGER
tore Supplies Expense 6-1300
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance -

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
Insurance Expense 6-1700
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance -

Acct. No. :
GENERAL LEDGER
 GENERAL LEDGER
BPJS Expense 6-1800
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 6,532,000
CPJ 565,000 7,097,000

Acct. No. :
GENERAL LEDGER
Professional Fees 6-1900
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 5,665,000
CPJ 8,500,000 14,165,000

UD ABADI
Jl. Ahmad Jais 121
JAKARTA
Acct. No. :
GENERAL LEDGER
& Building Rental Revenue 8-1200
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 15,250,000
CRJ 5,500,000 20,750,000

Acct. No. :
GENERAL LEDGER
Interest Expense 9-1100
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 8,800,000
CPJ 1,500,000 10,300,000
 Acct. No. :
GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Description Ref. Debet Credit
Debet Credit
Opening Balance 6,600,000
 UD. ABADI
NERACA SALDO
AS OF DECEMBER 31, 2023

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank 531,275,344
1-1200 Petty Cash 9,300,000
1-1300 Accounts Receivable 456,432,000
1-1400 Allowance for Doubtful Debt 12,800,000
1-1500 Merchandise Inventory 278,000,000
1-1600 Store Supplies 9,700,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Income Tax
1-1900 VAT In 14,520,000
1-2100 Land 145,600,000
1-2200 Building at Cost 385,000,000
1-2210 Building Accumulated Depreciation 57,750,000
1-2300 Vehicle at Cost 345,000,000
1-2310 Vehicle Accumulated Depreciation 112,812,500
1-2400 Equipment at Cost 117,900,000
1-2410 Equipment Accumulated Depreciation 83,512,500
2-1100 Accounts Payable 335,220,000
2-1200 Expense Payable
2-1300 Income Tax Payable 277,500
2-1400 VAT Out 45,986,000
2-1500 BPJS Payable
2-2100 Bank BRI Loan 293,750,000
3-1100 Dadang's Capital 922,650,000
3-1200 Dadang's Drawing 25,400,000
3-1300 Income Summary
4-1100 Sales 1,183,511,000
4-1200 Sales Discount 3,026,000
4-1300 Sales Return 24,000,000
4-1400 Freight Collected 16,050,000
4-1500 Service Income 17,250,000
5-1100 Cost of Goods Sold 499,403
5-1200 Freight Paid 9,800,000
6-1100 Wages & Salaries Expense 146,000,000
Electricity, Water, Telp & Internet
6-1200 16,838,000
Expense
6-1300 Store Supplies Expense
6-1400 Repair and Maintenance Expense 11,500,000
6-1500 Bad Debt Expense
6-1600 Depreciation Expense
6-1700 Insurance Expense
6-1800 BPJS Expense 7,097,000
6-1900 Professional Fees 14,165,000
6-2000 Income Tax Expense 4,514,000
6-2100 Other Operating Expense 14,267,000
8-1100 Interest Revenue 5,800,000
8-1200 Non Land & Building Rental Revenue 20,750,000
9-1100 Interest Expense 10,300,000
9-1200 Bank Service Charge 6,600,000

JUMLAH 2,604,233,747 3,108,119,500

503,885,753
 UD. ABADI
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 2023
( In Rupiah )
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
Des

TOTAL - -
 UD. ABADI
WORKSHEET
December 31, 2023 (Rp)
Trial Balance Adjusting Journal Entries Adjusted Trial Balance
Acc. No. Description
DEBET CREDIT DEBET CREDIT DEBET
1-1100 Cash in Bank 531,257,344 -
1-1200 Petty Cash 9,300,000 -
1-1300 Accounts Receivable 456,432,000 -
1-1400 Allowance for Doubtful Debt - 12,800,000
1-1500 Merchandise Inventory 278,000,000 -
1-1600 Store Supplies 9,700,000 -
1-1700 Prepaid Insurance 17,500,000 -
1-1800 Prepaid Income Tax - -
1-1900 VAT In 14,520,000 -
1-2100 Land 145,600,000 -
1-2200 Building at Cost 385,000,000 -
1-2210 Building Accumulated Depreciation - 57,750,000
1-2300 Vehicle at Cost 345,000,000 -
1-2310 Vehicle Accumulated Depreciation - 112,812,500
1-2400 Equipment at Cost 117,900,000 -
1-2410 Equipment Accumulated Depreciati - 83,512,500
2-1100 Accounts Payable - 335,220,000
2-1200 Expense Payable - -
2-1300 Income Tax Payable - 277,500
2-1400 VAT Out - 45,986,710
2-1500 BPJS Payable - -
2-2100 Bank BRI Loan - 293,750,000
3-1100 Dadang's Capital - 922,650,000
3-1200 Dadang's Drawing 25,400,000 -
3-1300 Income Summary - -
4-1100 Sales - 1,183,511,000
4-1200 Sales Discount 3,026,000 -
4-1300 Sales Return 24,000,000 -
4-1400 Freight Collected - 16,050,000
4-1500 Service Income - 17,250,000
5-1100 Cost of Goods Sold 499,403,000 -
5-1200 Freight Paid 9,800,000 -
6-1100 Wages & Salaries Expense 146,000,000 -
6-1200 Electricity, Water, Telp & Internet 16,838,566 -
6-1300 Store Supplies Expense - -
6-1400 Repair and Maintenance Expense 11,500,000 -
6-1500 Bad Debt Expense - -
6-1600 Depreciation Expense - -
6-1700 Insurance Expense - -
6-1800 BPJS Expense 7,097,000 -
6-1900 Professional Fees 14,165,000 -
6-2000 Income Tax Expense 4,514,300 -
6-2100 Other Operating Expense 19,267,000 -
8-1100 Interest Revenue - 5,800,000
8-1200 Non Land & Building Rental Revenu - 20,750,000
9-1100 Interest Expense 10,300,000 -
9-1200 Bank Service Charge 6,600,000 -

JUMLAH 3,108,120,210 3,108,120,210

NET PROFIT AFTER TAX
ted Trial Balance Income Summary Balance Sheet
CREDIT DEBET CREDIT DEBET CREDIT
 Jl. Ahmad Jais 121 Jakarta
INCOME STATEMENT
For the end of period December 31, 2023 (Rp)
 UD ABADI
Jl. Ahmad Jais 121 Jakarta

EQUITY STATEMENT
For the end of period December 31, 2023 (Rp)
 UD ABADI
Jl. Ahmad Jais 121 Jakarta

BALANCE SHEET
As of December 31, 2023
 UD ABADI
Jl. Ahmad Jais 121 Jakarta
STATEMENT OF CASH FLOW (DIRECT METHOD)
01/12/2023 THROUGH 31/12/2023
 UD. ABADI
CLOSING JOURNAL ENTRY
DECEMBER 2023
( In Rupiah )
DATE DESCRIPTION REF DEBET CREDIT

TOTAL
 UD. ABADI
POST CLOSING TRIAL BALANCE
AS OF DECEMBER 31, 2023 (Rp)

ACC. NO ACCOUNT NAME DEBET CREDIT

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 Income Tax
1-1900 VAT In
1-2100 Land
1-2200 Building at Cost
1-2210 Building Accumulated Depreciation
1-2300 Vehicle at Cost
1-2310 Vehicle Accumulated Depreciation
1-2400 Equipment at Cost
1-2410 Equipment Accumulated
Depreciation
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 VAT Out
2-1500 BPJS Payable
2-2100 Bank BRI Loan
3-1100 Dadang's Capital

TOTAL
-