102.500.

000
12

10

0
UD ABADI
PURCHASE JOURNAL
DECEMBER, 2022
( In Rupiah )

DATE INVOICE DESCRIPTION REF DEBIT

NO
MERCHANDISE
INVENTORY

2022 2 F011 PT GUNUNG KAWI 142,500,000

DEC 5 217 PT BROMO ASRI 182,500,000
8 324 PT JAYA PUTRA 102,500,000

TOTAL……………. 427,500,000
ACCOUNT NUMBER …………… 1-1500
RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 427,500,000 2-1100 476,775,000
2-1600 47,025,000
5-1200 2,250,000

TOTAL 476,775,000 TOTAL 476,775,000

 Page 01

DEBIT CREDIT
ACCOUNT
PPN INCOME FREIGHT PAID PAYABLE

15,675,000 1,000,000 159,175,000

20,075,000 202,575,000
11,275,000 1,250,000 115,025,000

47,025,000 2,250,000 476,775,000

2-1600 5-1200 2-1100
UD ABADI
SALES JOURNAL
DECEMBER, 2022
( In Rupiah )

DATE INVOICE NO DESCRIPTION REF

2022 11 F12-1 TOKO POJOK

DEC 12 F12-2 TOKO SEVEN
15 F12-3 TOKO RAYA
17 F12-4 TOKO ELITA

TOTAL ……………
ACCOUNT NUMBER…………….
 Page 01

DEBIT CREDIT
ACCOUNT PPN OUTCOME FREIGHT
RECEIVABLE SALES COLLECTED

170,775,000 152,500,000 16,775,000 1,500,000 DEBIT

304,725,000 272,500,000 29,975,000 2,250,000 ACC. NO
134,200,000 120,000,000 13,200,000 1,000,000 1-1300
201,800,000 180,000,000 19,800,000 2,000,000

TOTAL

811,500,000 725,000,000 79,750,000 6,750,000

1-1300 4-1100 2-1500 4-1300
 RECAPITULATION

DEBIT KREDIT
TOTAL ACC. NO TOTAL

811,500,000 4-1100 725,000,000

2-1500 79,750,000
4-1300 6,750,000
TOTAL
UD ABADI
GENERAL JOURNAL
DECEMBER 2022
( In Rupiah ) Page 01

Date Invoice Description Pos Debit

Ref
2022 10 NK-1 ACCOUNT PAYABLE 2-1100 Rp 12,765,000
DEC MERCHANDISE INVENTORY 1-1500
PPN INCOME 2-1600
11 F12-1 COGS 5-1100 Rp 102,500,000
MERCHANDISE INVENTORY 1-1500
12 F12-2 COGS 5-1100 Rp 182,500,000
MERCHANDISE INVENTORY 1-1500
15 F12-3 COGS 5-1100 Rp 80,000,000
MERCHANDISE INVENTORY 1-1500
17 F12-4 COGS 5-1100 Rp 120,000,000
MERCHANDISE INVENTORY 1-1500
18 NK-1 SALES RETURN 4-1200 Rp 24,000,000
PPN OUTCOME 2-1500 Rp 2,640,000
ACCOUNT RECEIVABLE 1-1300
MERCHANDISE INVENTORY 1-1500 Rp 16,000,000
COGS 5-1100

TOTAL …………………….
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
1

Credit

Rp 11,500,000
Rp 1,265,000

Rp 102,500,000

Rp 182,500,000

Rp 80,000,000

Rp 120,000,000

Rp 26,640,000

Rp 16,000,000
UD ABADI
CASH RECEIPT JOURNAL
DECEMBER, 2022
( In Rupiah )

EVIDENCE RE F DEBIT
NO
CASH IN BANK PPN OUTCOME SALES
DATE DESCRIPTION DISCOUNT

2022 15BKM12-1 TOKO POJOK 190,000,000

DEC 17 BKM12-2 TOKO SEVEN 350,000,000
20 BKM12-3 TOKO RAYA 190,000,000
20 BKM12-4 TOKO ELITA 175,160,000

TOTAL …………………
ACCOUNT NUMBER…………………. 1-1100
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 Page 01

CREDIT
ACCOUNT OTHERS
RECEIVABLE
ACCOUNT ACC. NO TOTAL

190,000,000
350,000,000
190,000,000
175,160,000
UD ABADI
CASH PAYMENT JOURNAL
DECEMBER, 2022
( In Rupiah )

DATE EVIDENCE NO. DESCRIPTION REF DEBIT

ACCOUNT OTHERS
PAYABLE ACCOUNT

2022 14 BKK12-1 PLN dan PAM EXPENSE PAYABLE 2-1200

DEC 21 BKK12-2 KARYAWAN EXPENSE PAYABLE 2-1200
22 BKK12-3 BANK BRI LOAN BANK MANDIRI LOAN 2-2100'
INTEREST EXP 9-1100
24 BKK12-4 PT GUNUNG KAWI 200,000,000
26 BKK12-5 PT BROMO ASRI 234,000,000

TOTAL …………………

ACCOUNT NUMBER………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 Page 01

CREDIT
THERS CASH IN BANK PURCHASE
PPN INCOME DISCOUNT

2,500,000 2,500,000
5,900,000 5,900,000
150,000,000 164,000,000
14,000,000
200,000,000
234,000,000
 UD ABADI PETTY CASH DECEMBE
( In Rupiah )

DATE EVIDENCE NO DESCRIPTION DEBIT

ACCOUNT
2022 4 V12-1 TOKO GRAMEDIA STORE SUPPLIES
DEC 14 V12-2 TOKO SAKINAH STORE SUPPLIES

TOTAL …………………………….

ACCOUNT NUMBER
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
ETTY CASH DECEMBER, 2022
( In Rupiah )

DEBIT CREDIT
ACC NO. TOTAL PETTY CASH
1-1600 700,000 700,000
1-1600 600,000 600,000

………….
NAME : Kulkas Panasonic

KODE : P1125C

( In Rupiah )
DATE EVIDEN DESCRIPTION IN
CE NO
UNIT PRICE
2022 1 SALDO AWAL
DEC 2 F011 PT GUNUNG KAWI 20 4,500,000
5 217 PT BROMO ASRI 25 4,500,000
8 324 PT JAYA PUTRA 15 4,500,000
10 NK-1 PT JAYA PUTRA -1 4,500,000
11 F12-1 TOKO POJOK
12 F12-2 TOKO SEVEN
15 F12-3 TOKO RAYA

17 F12-4 TOKO ELITA

18 NK-1 TOKO ELITA
 UD ABADI
INVENTORY CARD
DECEMBER, 2022

METODE : FIFO

IN OUT BALANCE
TOTAL UNIT PRICE TOTAL UNIT PRICE
70 4,500,000
Rp 90,000,000 90 4,500,000
Rp 112,500,000 115 4,500,000
Rp 67,500,000 130 4,500,000
-Rp 4,500,000 129 4,500,000
15 4,500,000 Rp 67,500,000 114 4,500,000
25 4,500,000 Rp 112,500,000 89 4,500,000
10 4,500,000 Rp 45,000,000 79 4,500,000

15 4,500,000 Rp 67,500,000 64 4,500,000

-2 4,500,000 -Rp 9,000,000 66 4,500,000

BALANCE
TOTAL

Rp 315,000,000

Rp 405,000,000

Rp 517,500,000

Rp 585,000,000

Rp 580,500,000
Rp 513,000,000
Rp 400,500,000
Rp 355,500,000
Rp 288,000,000
Rp 297,000,000
NAME : Kulkas Toshiba

KODE : P2150C

( In Rupiah )
DATE EVIDEN DESCRIPTION IN
CE NO UNIT PRICE
2022 1 SALDO AWAL

DEC F011 PT GUNUNG KAWI 15 3,500,000

2
5 217 PT BROMO ASRI 20 3,500,000

8 324 PT JAYA PUTRA 10 3,500,000

10 NK-1 PT JAYA PUTRA -2 3,500,000

11 F12-1 TOKO POJOK

12 F12-2 TOKO SEVEN

15 F12-3 TOKO RAYA

17 F12-4 TOKO ELITA

18 NK-1 TOKO ELITA

TOTAL
315,000,000
405,000,000
517,500,000
585,000,000
580,500,000
513,000,000
400,500,000
355,500,000

TOTAL
105,000,000

157,500,000

227,500,000

262,500,000

255,500,000

220,500,000

150,500,000

115,500,000
 UD ABADI
INVENTORY CARD
DECEMBER, 2022

METODE : FIFO

IN OUT BALANCE
TOTAL UNIT PRICE TOTAL UNIT PRICE
30 3,500,000

Rp 52,500,000 45 3,500,000

Rp 70,000,000 65 3,500,000

Rp 35,000,000 75 3,500,000

-Rp 7,000,000 73 3,500,000

10 3,500,000 Rp35,000,000 63 3,500,000

20 3,500,000 Rp70,000,000 43 3,500,000

10 3,500,000 Rp35,000,000 33 3,500,000

15 3,500,000
Rp52,500,000 18 3,500,000

-2 3,500,000 -Rp 7,000,000 20 3,500,000

3,500,000 #DIV/0!

3,500,000 #DIV/0!

3,500,000 #DIV/0!

3,500,000 #DIV/0!

3,500,000 #DIV/0!
ANCE
TOTAL

Rp 105,000,000

Rp 157,500,000

Rp 227,500,000

Rp 262,500,000

Rp 255,500,000

Rp 220,500,000

Rp 150,500,000

Rp 115,500,000

Rp 63,000,000

Rp 70,000,000
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2022
(In Rupiah)

Nama : Toko Pojok Kode : C001

Balance
Date Description Ref Debit Credit
Debit
2022 1 SALDO AWAL TB 99,900,000
DEC 11 SALES JURNAL 170,775,000 270,675,000

15 CRJ 190,000,000 80,675,000

Nama : Toko Seven Kode : C002

Balance
Date Description Ref Debit Credit
Debit
2022 1 Saldo awal TB 88,800,000
DEC 12 SALES JURNAL 304,725,000 393,525,000

17 CRJ 350,000,000 43,525,000

Nama : Toko Raya Kode : C003

Balance
Date Description Ref Debit Credit
Debit
2022 1 Saldo awal TB 77,700,000
DEC 15 SALES JURNAL 134,200,000 211,900,000

20 CRJ 190,000,000 21,900,000

Nama : Toko Elita Kode : C004

Balance
Date Description Ref Debit Credit
Debit
2022 1 Saldo awal TB 99,900,000

DEC 17 SALES JURNAL 201,800,000 301,700,000

18 GENERAL JURNAL 26,640,000 275,060,000
20 CRJ 175,160,000 99,900,000
E

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
 UD ABADI
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2022
(In Rupiah)

Nama : PT GUNUNG KAWI Kode : S001

Date Description Ref Debit Credit Balance

Debit
2022 1 TB
DEC 2 PURCHASE JURNAL 159,175,000

24 CPJ 200,000,000

Nama : PT BROMO ASRI Kode : S002

Date Description Ref Debit Credit Balance

Debit
2022 1 Saldo TB
DEC 5 PURCHASE JURNAL 202,575,000

26 CPJ 234,000,000

Nama : PT JAYA PUTRA Kode : S003

Date Description Ref Debit Credit Balance

Debit
2022 1 Saldo TB
DEC 8 PURCHASE JURNAL 115,025,000

10 GENERAL JURNAL 12,765,000

Balance
Credit
88,800,000
247,975,000

47,975,000

Balance
Credit
99,900,000
302,475,000

68,475,000

Balance
Credit
99,900,000
214,925,000

202,160,000
 UD ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2022

NO CUSTOMER BALANCE

1 TOKO POJOK 80,675,000

2 TOKO SEVEN 43,525,000
3 TOKO RAYA 21,900,000
4 TOKO ELITA 99,900,000
Total ……………… 246,000,000

UD ABADI
LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2022

NO SUPPLIER BALANCE

1 PT GUNUNG KAWI 47,975,000

2 PT BROMO ASRI 68,475,000
3 PT JAYA PUTRA 202,160,000
Total ……………… 318,610,000

UD ABADI
LIST OF INVENTORY BALANCE DECEMBER 31, 2022

KODE PRODUCT BALANCE

1 KULKAS PANASONIC Rp 297,000,000

2 KULKAS TOSHIBA Rp 70,000,000

Total ……………… Rp 367,000,000

(In rupiah)

(In rupiah)

(In rupiah)
 UD ABADI
BUKU BESAR UMUM
Bulan DESEMBER 2022
NAMA : Cash In Bank No.: 1-1100
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Petty Cash No.: 1-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 0

NAMA : Accounts Receivable No.: 1-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Allowance for Doubtful Debt No.: 1-1400

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
1-1100
SALDO
KREDIT

1-1200
SALDO
KREDIT

1-1300
SALDO
KREDIT

1-1400
SALDO
KREDIT
 NAMA : Merchandise Inventory No.: 1-1500
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Store Supplies No.: 1-1600

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Prepaid Insurance No.: 1-1700

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Prepaid Rent No.: 1-1800

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Prepaid Tax No.: 1'1900

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
1-1500
SALDO
KREDIT

1-1600
SALDO
KREDIT

1-1700
SALDO
KREDIT

1-1800
SALDO
KREDIT

1'1900
SALDO
KREDIT
 NAMA : Equitment at Cost No.: 1-2100
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Equitment Accum Dep No.: 1-1210

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Accounts Payable No.: 2-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Expense Payable No.: 2-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Income Tax Payable No.: 2-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
1-2100
SALDO
KREDIT

1-1210
SALDO
KREDIT

2-1100
SALDO
KREDIT

2-1200
SALDO
KREDIT

2-1300
SALDO
KREDIT
 NAMA : PPN Payable No.: 2-1400
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : PPN Outcome No.: 2-1500

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : PPN Income No.: 2-1600

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Bank BRI Loan No.: 2-2100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Dadang Capital No.: 3-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
2-1400
SALDO
KREDIT

2-1500
SALDO
KREDIT

2-1600
SALDO
KREDIT

2-2100
SALDO
KREDIT

3-1100
SALDO
KREDIT
 NAMA : Dadang Drawing No.: 3-1200
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Income Summary No.: 3-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Sales No.: 4-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Sales Return No.: 4-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Sales Discount No.: 4-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Freight Collected No.: 4-1400

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
3-1200
SALDO
KREDIT

3-1300
SALDO
KREDIT

4-1100
SALDO
KREDIT

4-1200
SALDO
KREDIT

4-1300
SALDO
KREDIT

4-1400
SALDO
KREDIT
 NAMA : Cost of Goods Sold No.: 5-1100
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Freight Paid No.: 5-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Advertising Expenses No.: 6-1000

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Telephone, Internet& Electricity Expe No.: 6-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Store Supplies Expenses No.: 6-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
5-1100
SALDO
KREDIT

5-1200
SALDO
KREDIT

6-1000
SALDO
KREDIT

6-1100
SALDO
KREDIT

6-1200
SALDO
KREDIT
 NAMA : Bad Debt Expense No.: 6-1300
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Depreciation Expense No.: 6-1400

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Insurance Expense No.: 6-1500

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Rent Expense No.: 6-1600

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Wages & Salaries No.: 6-1700

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
6-1300
SALDO
KREDIT

6-1400
SALDO
KREDIT

6-1500
SALDO
KREDIT

6-1600
SALDO
KREDIT

6-1700
SALDO
KREDIT
 NAMA : Other Operating Expense No.: 6-1800
TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1

NAMA : Interest Revenue No.: 8-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Interest Expense No.: 9-1100

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Bank Service Charge No.: 9-1200

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance

NAMA : Income Tax Expense No.: 9-1300

TANGGAL KETERANGAN REF DEBIT KREDIT SALDO
DEBIT
Des 1 Balance
6-1800
SALDO
KREDIT

8-1100
SALDO
KREDIT

9-1100
SALDO
KREDIT

9-1200
SALDO
KREDIT

9-1300
SALDO
KREDIT
 UD. MUDAH HASIL
TRIAL BALANCE, PER 31 DESEMBER 2022
KODE NAMA AKUN DEBET KREDIT
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
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
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
2-2100 Bank BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
6-1200 Store Supplies Expenses
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. MUDAH HASIL JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL NAMA AKUN REF

2022
Des
DEBET CREDIT
 UD. ABADI
NERACA LAJUR
Desember 2022

NERACA SALDO
KODE NAMA AKUN
DEBET KREDIT
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
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
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
2-2100 Bank BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
6-1200 Store Supplies Expenses
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. ABADI
NERACA LAJUR
Desember 2022

AJP NSD RUGI LABA NER

DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
 UD ABADI LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2022
 UGI
ember 2022
 UD ABADI
LAPORAN PERUBAHAN POSISI KEUANGAN PER 31 DESEMBER 20
ADI
ANGAN PER 31 DESEMBER 2022
 UD ABADI
LAPORAN PERUBAHAN EKUITAS PER 31 DESEMBER 2022
R 2022
 UD ABADI CASH FLOW REPORT DECEMBER 31, 2022
(In Rupiah)

KETERANGAN Rp
EMBER 31, 2022

SALDO
Rp
UD ABADI
CLOSING JOURNAL PER 31 DESEMBER 2022

DATE DESCRIPTION REFF DEBIT

2022
DES
CREDIT
 UD ABADI
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2022

ACCOUNT ACCOUNT NAME DEBIT

NUMBER Rp
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
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
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
2-2100 Bank BRI Loan
3-1100 Dadang Capital
Jumlah ........................
ANCE
2

CREDIT
Rp