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A. Daftar Akun: Current Assets

This document contains a trial balance as of November 30, 2018 for UD. Buana. It lists asset, liability, equity, revenue, expense and other accounts with their debit and credit balances. Major assets include cash, accounts receivable, inventory. Liabilities include accounts payable, bank loan. Equity includes capital and owner's drawing. Revenue is from sales and other income from interest. Expenses include cost of goods sold, operating expenses, interest and tax expenses.

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59 views

A. Daftar Akun: Current Assets

This document contains a trial balance as of November 30, 2018 for UD. Buana. It lists asset, liability, equity, revenue, expense and other accounts with their debit and credit balances. Major assets include cash, accounts receivable, inventory. Liabilities include accounts payable, bank loan. Equity includes capital and owner's drawing. Revenue is from sales and other income from interest. Expenses include cost of goods sold, operating expenses, interest and tax expenses.

Uploaded by

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

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI


NILAI :
Current Assets :
1-1100 cash in bank Kas di bank
1-1200 petty chas Kas kecil
1-1300 Account Receivable piutang dagang
1-1400 Allowance for Doubutful debt penyisihan atau cadangan kerugian piutang
1-1500 merchandise inventory persediaan barang dagangan
1-1600 store supplies perlengkapan toko
1-1700 prepaid insurance Asuransi dibayar dimuka
1-1800 prepait rent sewa dibayar dimuka
prepaid tax uang muka Pph Ps 25

Fixed Assets:
Equitment at Cost Peralatan
Equitment Accum Dep Akumulasi penyusutan peralatan

Current Liabilities :
2-1100 Accounts Payble Hutang dagang
2-1200 Expense Payable Hutang biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
2-1400 PPN Payable Hutang PPn

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI


NILAI :
2-1500 PPN Outcome PPN Keluaran
2-1600 PPN Income PPN Masukan

Long Term Liabilities :


Bank permata Loan Hutang jangka panjang

Equity :
3-1100 Raka Capital Modal Raka
3-1200 Raka Drawing Prive Raka
3-1300 Income Summary Ikhtisar laba-rugi

Revenue :
4-1100 Sales Penjualan barang dagangan
4-1200 Sales Retur Retur penjualan

Cost Of Goods sold :


5-1100 Cost of goods sold Harga pokok penjualan
5-1200 Freight Paid Beban Transportasi pembelian

Operating Expenses :
6-1000 Advertising Expenses Beban iklan
6-1100 Telephone g Electricity Expense Beban telepon dan listrik
6-1200 Store supplies Expenses Beban perlengkapan
6-1300 Bad Debts Expenses Beban kerugian penghapusan piutang
6-1400 Depreciation expenses Beban depresiasi aktiva tetap (peralatan)
6-1500 Insurance expense Beban asuransi
6-1600 Rent expense Beban sewa toko
6-1700 Wages g Salaries Beban upah dan gaji
6-1800 Other Operating Expenses Beban-beban operasi lainnya

Other Revenues and Gains :


8-1100 Interest Revenue Pendapatan bunga

Other Revenues and Losses :


9-1100 Interest Expense Beban bunga
9-1200 Bank service charge Beban administrasi bank
9-1300 Income Tax Expense Beban pajak penghasilan (PPh)
UTASI

gian piutang
B. Neraca Saldo Per 30 November 2018
UD. BUANA
TRIAL BALANCE, PER 30 NOVEMBER 2018

KODE NAMA AKUN DEBIT CREDIT


1-1100 Cash in bank Rp 42,770,000.00
1-1200 Petty cash Rp 9,800,000.00
1-1300 Accounts Receivable Rp 85,800,000.00
1-1400 Allowance for doubtful Debt Rp 11,800,000.00
1-1500 Merchandise Iventory Rp 520,000,000.00
1-1600 Store supplies Rp 9,800,000.00
1-1700 Prepaid insurance Rp 15,300,000.00
1-1800 Prepaid Rent Rp 21,300,000.00
Dec-99 Prepaid tax Rp 15,000,000.00
Jan-00 Equitmment at Cost Rp 63,300,000.00
Jan-10 Equitmment Accum Dep Rp 16,500,000.00
2-1100 Accounts Payable Rp 69,300,000.00
2-1200 Expense payable Rp 3,900,000.00
2-1300 income tax payable
2-1400 PPN Payable Rp 1,500,000.00
2-1500 PPN Outcome
2-1600 PPN Income
Feb-00 Bank mandiri Loan Rp 301,000,000.00
3-1100 Raka Capital Rp 366,450,000.00
3-1200 Raka, Drawing Rp 25,400,000.00
4-1100 Sales Rp 503,300,000.00
4-1200 Sales return
5-1100 Cost of goods sold Rp 314,100,000.00
5-1200 Freight Paid Rp 8,800,000.00
6-1000 Advertising Expense Rp 4,200,000.00
6-1100 Telphone g Electrity Expenses Rp 8,700,000.00
6-1200 Store supplies expense Rp 4,750,000.00
6-1300 Bad Debt Expense Rp 15,100,000.00
6-1400 Depreciation Expense Rp 16,500,000.00
6-1500 Insurance Expense Rp 14,300,000.00
6-1600 Rent expense Rp 23,250,000.00
6-1700 Wages g Salaries Rp 36,250,000.00
6-1800 Other Operating Expense Rp 9,300,000.00
8-1100 Intrest Revenue Rp 6,100,000.00
9-1100 Intrest Expense Rp 9,480,000.00
9-1200 Bank Service Charge Rp 6,600,000.00
9-1300 Income Tax Expense
TOTAL Rp 1,279,800,000.00 Rp 1,279,850,000.00

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