UD MESARI UTAMA

LEDGER
Periode 31 Desember 2021

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v ############
202 3
Cash Receipt CR-01 Rp732.600.000 ############
2 1
3
Cash Payment CP-01 Rp620.276.000 ############
1
3
J Penyesuaian Jpy Rp 1.454.000 ############
1

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
20.000.000
Rp Rp
2022 4 Petty cash
1.300.000 18.700.000
2 Rp Rp
Pengisian kas kecil
7 1.300.000 20.000.000

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
732.600.000
SJ-
2022 31 Sales Journal ############ ############
01
CR- Rp732.600.00
31 Cash Receipt ############
01 0

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
25.600.000
2022

1
Format buku besar
 Merchandise Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
840.000.000
3 PJ-
2022 Purchase Journal ############ ############
1 01
3 SJ- Rp
sales journal Rp970.000.00
1 01 983.900.000
0
3 GJ- Rp
General Journal ############
1 01 32.000.000
3 GJ- Rp Rp
General Journal
1 01 23.000.000 992.900.000

Offive Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
18.000.000
Rp Rp
2022 31 Petty Cash
1.300.000 19.300.000

Prepaid Insurance 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
35.000.000
2022

Prepaid Rent 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
45.000.000
2022

2
Format buku besar
 PPN Income 1-1900
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
3 PJ- Rp116.600.00 Rp
2022 Purchase Journal
1 01 0 116.600.000
3 GJ- Rp Rp
General Journal
1 01 2.530.000 114.070.000

Equipment at Cost 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
44.000.000
2022

Equipment Accum. Depr. 1-2110

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
33.000.000
2022

2-1100
Account Payable
Balance
Date Description Ref Debit Credit
Debit Credit
Rp577.200.00
Des 1 Saldo awal v
0
PJ-
2022 31 Purchase journal ############ ############
01
CP- Rp377.400.00
31 Cash Payment ############
01 0
GJ- Rp
31 General Journal ############
01 25.530.000

Expense Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
16.800.000
CP- Rp
2022 31 Cash Payment Rp -
01 16.800.000

3
Format buku besar
 Income Tax Payable 2-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
2022

PPN Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
3.000.000
3 Rp Rp
2022 J. Pengeluaran Kas CPY
1 3.000.000 -

PPN Outcome 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
3 SJ- Rp159.500.00 Rp159.500.00
2022 Sales Journal
1 01 0 0
3 GJ- Rp Rp154.220.00
General Journal
1 01 5.280.000 0

Bank BRI Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Rp600.000.00
Des 1 Saldo awal v
0
3 CP- Rp200.000.00 Rp400.000.00
2022 Cash Payment
1 01 0 0

Bagus Oka Capital 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
###########
Des 1 Saldo awal v
#
2022

4
Format buku besar
 Bagus Oka Drawing 3-1200
Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
50.800.000
2022

Incomen Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
2022

Sales 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v ############
SJ-
2022 31 sales journal ############ ############
01

Sales Retur 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
GJ- Rp Rp
2022 31 General Journal
01 48.000.000 48.000.000
31
Freight Collected 4-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v
GJ- Rp Rp
2022 31 Sales Journal
01 13.500.000 13.500.000

Cost of Goods Sold 5-1100

5
Format buku besar
 Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
458.800.000
SJ- Rp970.000.00
2022 31 Sales Journal ############
01 0
GJ- Rp
31 General Journal ############
01 32.000.000
31
31

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
17.600.000
3 PJ- Rp Rp
2022 Purchase Journal
1 01 7.000.000 24.600.000
3
1

Advertising Expenses 6-1000

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
8.800.000
2022

Telephone and Electricity Expense 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
22.800.000
2022
31

Office Supplies Expenses 6-1200

6
Format buku besar
 Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
9.900.000
2022

Bad Debt Expense 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
v 1 Opening balance
12.500.000
Rp154.220.00 Rp
31 AE
0 166.720.000
Rp166.720.00
31 CE -
0

Depreciation Expense 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal
31

Insurance Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
28.600.000
2022
31 -

Rent Expense 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
46.600.000
2022
31

Wages & Salaries Expense 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo awal v Rp
7
Format buku besar
 72.600.000
2022

Other Operating Expense 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
38.534.000
2022

Interest Revenue 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
11.600.000
2022

Interest Expenses 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 Saldo awal v
17.600.000
202 3 CPJ- Rp Rp
Cash Payment Journal
2 1 01 20.000.000 37.600.000

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit

8
Format buku besar
 Rp
Des 1 Sa v
13.200.000
31

Income Tax Expenses 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Rp
Des 1 v
10.066.000
2022

Late Fee Paid 9-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 S v
3 Rp Rp
2022 J Pengeluaran Kas CPJ
1 1.776.000 1.776.000

UD MESARI UTAMA
TRIAL BALANCE
DESEMBER 31, 2022

No. Account Name Account Debit Credit

9
Format buku besar
 1-1100 Cash in Bank Rp 1.769.324.000
1-1200 Petty Cash Rp 20.000.000
1-1300 Accounts Receivable Rp 1.569.720.000
1-1400 Allowance for Doubtful Debt Rp 25.600.000
1-1500 Merchandise Inventory Rp 734.000.000
1-1600 Office Supplies Rp 19.300.000
1-1700 Prepaid Insurance Rp 35.000.000
1-1800 Prepaid Rent Rp 45.000.000
1-1900 PPN Income Rp 91.520.000
1-2100 Equipment at Cost Rp 44.000.000
1-2110 Equipment Accum Dep Rp 33.000.000
2-1100 Accounts Payable Rp 1.127.820.000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 154.220.000
2-2100 Bank BRI Loan Rp 400.000.000
3-1100 Bagus Oka Capital Rp 1.812.300.000
3-1200 Bagus Oka Drawing Rp 50.800.000
3-1300 Income Summary
4-1100 Sales Rp 2.558.000.000
4-1200 Saes Retur Rp 48.000.000
4-1300 Sales Discount
4-1400 Freight Collected Rp 13.500.000
5-1100 Cost Of Goods Sold Rp 1.396.800.000
5-1200 Freight Paid Rp 22.100.000
6-1000 Advertising Expense Rp 8.800.000
6-1100 Telephone, Internet & Electricty
Expense Rp 22.800.000
6-1200 Office Supplies Expense Rp 9.900.000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense Rp 28.600.000
6-1600 Rent Expense Rp 46.600.000
6-1700 Wages & Salaries Rp 72.600.000
6-1800 Other Operating Expense Rp 38.534.000

No. Account Name Account Debit Credit

8-1100 Interest Revenue Rp
11.600.000
8-1200 Late Fee Paid Rp 1.776.000

10
Format buku besar
 9-1100 Interest Expense Rp
37.600.000
9-1200 Bank Service Charge Rp
13.200.000
9-1300 Income Tax Expense Rp
10.066.000

Rp Rp
TOTAL.........
6.136.040.000 6.136.040.000

Sesi
Nama
tanda tangan /
Tertanggal
Asesor
Nama
tanda tangan /
Tertanggal

11
Format buku besar