NAMA : RESAFIA AYU ASIFA

NIM : 0073239110

KAMPUS : SMK YP SERDANG

KODE NAMA AKUN
1-1100 Cash in Bank
1-1200 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
1-1900 Prepaid Tax
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-2100 Bank Mandiri Loan
3-1100 Raka Capital
3-1200 Raka Drawing
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
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
6-1900 Late Fee Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
 UD. DELIMA
TRIAL BALANCE, PER 31 DESEMBER 2019

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 563,840,000
1-1200 Cash Rp 157,450,000
1-1300 Accounts Receivable Rp 725,000,000
1-1400 Allowance for Doubtful Debt Rp 20,500,000
1-1500 Merchandise Inventory Rp 61,760,000
1-1600 Store Supplies Rp 16,850,000
1-1700 Prepaid Insurance Rp 30,600,000
1-1800 Prepaid Rent
1-1900 Prepaid Tax Rp 18,000,000
1-2100 Equipment at Cost Rp 66,000,000
1-2110 Equipment Accum Dep Rp 15,500,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 425,000
3-1100 Bank Mandiri Loan Rp 286,000,000
3-1200 Raka Capital Rp 385,330,000
4-1100 Raka Drawing Rp 25,200,000
4-1200 Sales Rp 1,570,900,000
5-1100 Sales Return Rp 50,000,000
5-1200 Cost of goods Sold Rp 1,192,200,000
6-1000 Freight Paid Rp 8,800,000
6-1100 Advertising Expenses Rp 4,875,000
6-1200 Telephone & Electricity expenses Rp 8,700,000
6-1300 Store Supplies Expenses
6-1400 Bad Debt Expense Rp 15,100,000
6-1500 Depreciation Expense Rp 16,500,000
6-1600 Insurance Expense
6-1700 Rent Expense Rp 45,200,000
6-1800 Wages & Salaries Rp 36,300,000
6-1900 Other Operating Expense Rp 9,800,000
8-1100 Late Fee Expense Rp 1,760,000
9-1100 Interest Revenue Rp 6,100,000
9-1200 Interest Expense Rp 12,480,000
9-1300 Bank Service Charge Rp 6,600,000
Rp 3,073,015,000 Rp 3,073,015,000
0
 UD. DELIMA
JURNAL UMUM (PENYESUAIAN)
31-Dec-19
(Dalam Rupiah)
Date Doc. No Description Ref Debit
2020 30 BM12-1 Cash in Bank 1-1100 3,975,000
DES Bank Service Charge 9-1200 195,000
Interest Revenue 8-1100
31 BM12-2 Store Supplies Expenses 6-1200 12,100,000
Store Supplies 1-1600
Insurance Expense 6-1500 12,750,000
Prepaid Insurance 1-1700
Prepaid Rent 1-1800 9,040,000
Rent Expense 6-1600
31 BM12-3 Depreciation Expense 6-1400 3,550,000
Equipment Accum Dep 1-2110
Wages & Salaries Expense 6-1700 6,980,000
Expense Payable 2-1200
Telephone & Electricity expenses 6-1100 2,260,000
Expense Payable 2-1200
50,850,000
Credit
v
v
4,170,000 v

12,100,000 v 10,700
v 4,850
12,750,000 5,850

9,040,000

3,550,000 v
v
6,980,000
v 19000 K
2,260,000 v #REF! D
50,850,000 D
v D
v D
14 6-2500 D
v 15 6-2700 D
v 16 6-2800 D
17 8-1100 K
 UD. DELIMA
NERACA LAJUR (WORKSHEET)
31-Dec-19 ( Dalam Rupiah )

Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance

Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank Rp 563,840,000 3,975,000 567,815,000 567,815,000
1-1200 Cash Rp 157,450,000 157,450,000 157,450,000
1-1300 Accounts Receivable Rp 725,000,000 725,000,000 725,000,000
1-1400 Allowance for Doubtful Debt Rp 20,500,000 20,500,000 20,500,000
1-1500 Merchandise Inventory Rp 61,760,000 61,760,000 61,760,000
1-1600 Store Supplies Rp 16,850,000 12,100,000 4,750,000 4,750,000
1-1700 Prepaid Insurance Rp 30,600,000 12,750,000 17,850,000 17,850,000
1-1800 Prepaid Rent 9,040,000 9,040,000 9,040,000
1-1900 Prepaid Tax Rp 18,000,000 18,000,000 18,000,000
1-2100 Equipment at Cost Rp 66,000,000 66,000,000 66,000,000
1-2110 Equipment Accum Dep Rp 15,500,000 3,550,000 19,050,000 19,050,000
2-1100 Accounts Payable Rp 788,260,000 788,260,000 788,260,000
2-1200 Expense Payable Rp 425,000 9,240,000 9,665,000 9,665,000
2-1300 Income Tax Payable
2-2100 Bank Mandiri Loan Rp 286,000,000 286,000,000 286,000,000
3-1100 Raka Capital Rp 385,330,000 385,330,000 385,330,000
3-1200 Raka Drawing Rp 25,200,000 25,200,000 25,200,000
4-1100 Sales Rp 1,570,900,000 1,570,900,000 1,570,900,000
4-1200 Sales Return Rp 50,000,000 50,000,000 50,000,000
4-1300 Sales Discount
5-1100 Cost of goods Sold Rp 1,192,200,000 1,192,200,000 1,192,200,000
5-1200 Freight Paid Rp 8,800,000 8,800,000 8,800,000
6-1000 Advertising Expenses Rp 4,875,000 4,875,000 4,875,000
Telephone & Electricity
6-1100 Rp 8,700,000 2,260,000 10,960,000 10,960,000
expenses
6-1200 Store Supplies Expenses 12,100,000 12,100,000 12,100,000
6-1300 Bad Debt Expense Rp 15,100,000 15,100,000 15,100,000
6-1400 Depreciation Expense Rp 16,500,000 3,550,000 20,050,000 20,050,000
6-1500 Insurance Expense 12,750,000 12,750,000 12,750,000
6-1600 Rent Expense Rp 45,200,000 9,040,000 36,160,000 36,160,000
6-1700 Wages & Salaries Expense Rp 36,300,000 6,980,000 43,280,000 43,280,000
6-1800 Other Operating Expense Rp 9,800,000 9,800,000 9,800,000
6-1900 Late Fee Expense Rp 1,760,000 1,760,000 1,760,000
8-1100 Interest Revenue Rp 6,100,000 4,170,000 10,270,000 10,270,000
9-1100 Interest Expense Rp 12,480,000 12,480,000 12,480,000
9-1200 Bank Service Charge Rp 6,600,000 195,000 6,795,000 6,795,000
9-1300 Income Tax Expense
3,073,015,000 3,073,015,000 50,850,000 50,850,000 3,089,975,000 3,089,975,000 1,437,110,000 1,581,170,000 1,652,865,000 1,508,805,000
144,060,000 144,060,000
1,581,170,000 1,581,170,000 1,652,865,000 1,652,865,000
 UD. DELIMA
LAPORAN RUGI LABA (INCOME STATEMENT)
Periode 31 Desember 2019
(Dalam Rupiah)
SALES
Sales 1,570,900,000
Sales Return (50,000,000)
Net Sales

Cost of goods Sold 1,192,200,000

Freight Paid 8,800,000

Gross Provit

OPERATING EXPENSE:
Advertising Expenses 4,875,000
Telephone & Electricity expenses 10,960,000
Store Supplies Expenses 12,100,000
Bad Debt Expense 15,100,000
Depreciation Expense 20,050,000
Insurance Expense 12,750,000
Rent Expense 36,160,000
Wages & Salaries Expense 43,280,000
Other Operating Expense 9,800,000
Late Fee Expense 1,760,000
TOTAL OPERATING EXPENSE 166,835,000

OTHER REVENUE:
Interest Revenue 10,270,000
TOTAL OTHER REVENUE 10,270,000

OTHER EXPENSE:
Interest Expense 12,480,000
Bank Service Charge 6,795,000
TOTAL OTHER EXPENSE 19,275,000

NET INCOME
TEMENT)

736,245,000

8,000,000
1,520,900,000 2,500,000

1,201,000,000
319,900,000

153,065,000

163,335,000

144,060,000 94,509,736
97,959,736
3,450,000
 UD. DELIMA
LAPORAN PERUBAHAN EKUITAS
31-Dec-19
(Dalam Rupiah)

Raka Capital 385,330,000

NET INCOME 144,060,000

Raka Drawing (25,200,000)
118,860,000
EQUITY 504,190,000
 UD. DELIMA
LAPORAN POSISI KEUANGAN
Per 31 Desember 2019
AKTIVA (Dalam Rupiah) PASSIVA
CURRENT ASSETS LIABILITI
Cash in Bank 567,815,000 Accounts Payable 788,260,000
Cash 157,450,000 Expense Payable 9,665,000
Accounts Receivable 725,000,000 797,925,000
Allowance for Doubtful Debt -20,500,000 Bank Mandiri Loan 286,000,000
Merchandise Inventory 61,760,000 1,083,925,000
Store Supplies 4,750,000
Prepaid Insurance 17,850,000
Prepaid Rent 9,040,000
Prepaid Tax 18,000,000 EQUITY 504,190,000
Total 1,541,165,000

FIXED ASSETS
Equipment at Cost 66,000,000
Equipment Accum Dep (19,050,000)
46,950,000

TOTAL 1,588,115,000 TOTAL 1,588,115,000

882,450,000