UD .

ABADI
NERACA SALDO
PER 31 DESEMBER 2022
(In Rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank 1,127,260,000
1-1200 Petty Cash 8,700,000
1-1300 Account Receivable 246,000,000
1-1400 Allowance for Doubtful Debt 12,800,000
1-1500 Merchandise Inventory 367,000,000
1-1600 Store Supllies 10,300,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Rent 22,500,000
1-1900 PPN Income 48,760,000
1-2100 Equipment At Cost 22,000,000
1-2110 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 318,610,000
2-1200 Expense Payable -
2-1300 Income Tax Payable -
2-1400 PPN Payable -
2-1500 PPN Outcome 81,610,000
2-2100 Bank BRI Loan 150,000,000
3-1100 Dadang Capital 922,650,000
3-1200 Dadang Drawing 25,400,000
3-1300 Income Summary -
4-1100 Sales 1,279,000,000
4-1200 Sales Return 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected 6,750,000
5-1100 Cost of goods Sold 698,400,000
5-1200 Freight Paid 11,050,000
6-1000 Advertising Expensess 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense -
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 19,267,000
8-1100 Interest Revenue 5,800,000
9-1100 Interest Expense 22,800,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expese 5,033,000
TOTAL 2,793,720,000 2,793,720,000
 UD. ABADI
ADJUSTMENT JOURNAL (JURNAL PENYESUAIAN)
BULAN DESEMBER 2022

Tanggal Keterangan REF DEBET

2022 31 Store Supplies Expense 6-1200 8,675,000
Des Store Supplies 1-1600

31 Rent Expense 6-1600 1,000,000

Prepaid Rent 1-1600

31 Insurance Expense 6-1500 1,250,000

Prepaid Insurance 1-1700

31 Bad Debt Expense 6-1300 6,150,000

Allowance for Doubtful Debt 1-1400

31 Depreciation Expense 6-1400 700,000

Equipment Accum Dep 1-2110

31 Wages and Salaries Expense 6-1700 3,550,000

Expense Payable 2-1200

31 PPN Outcome 2-1500 81,610,000

PPN Income 1-1900
PPN Payable 2-1400

Income Tax Expense 3,625,000

Income Tax Payable

TOTAL 106,560,000
N)

CREDIT

8,675,000

1,000,000

1,250,000

6,150,000

700,000

3,550,000

48,760,000
32,850,000

3,625,000

106,560,000
 NERACA SALDO
KODE NAMA AKUN
DEBET
1-1100 Cash in Bank 1,127,260,000
1-1200 Petty Cash 8,700,000
1-1300 Account Receivable 246,000,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory 367,000,000
1-1600 Store Supllies 10,300,000
1-1700 Prepaid Insurance 17,500,000
1-1800 Prepaid Rent 22,500,000
1-1900 PPN Income 48,760,000
1-2100 Equipment At Cost 22,000,000
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
2-2100 Bank BRI Loan
3-1100 Dadang Capital
3-1200 Dadang Drawing 25,400,000
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return 24,000,000
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold 698,400,000
5-1200 Freight Paid 11,050,000
6-1000 Advertising Expensess 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wages & Salaries Expense 36,300,000
6-1800 Other Operating Expense 19,267,000
8-1100 Interest Revenue
9-1100 Interest Expense 22,800,000
9-1200 Bank Service Charge 6,600,000
9-1300 Income Tax Expese 5,033,000
TOTAL 2,793,720,000
LABA BERSIH
 UD. ABADI
WORKSHEET
Desember 2022

NERACA SALDO AJP NSD

KREDIT DEBET KREDIT DEBET
1,127,260,000
8,700,000
246,000,000
12,800,000 6,150,000
367,000,000
8,675,000 1,625,000
1,250,000 16,250,000
1,000,000 21,500,000
48,760,000 -
22,000,000
16,500,000 700,000
318,610,000
3,550,000
3,625,000
32,850,000
81,610,000 81,610,000
150,000,000
922,650,000
25,400,000

1,279,000,000
24,000,000

6,750,000
698,400,000
11,050,000
4,400,000
11,400,000
8,675,000 13,625,000
6,150,000 6,150,000
700,000 17,200,000
1,250,000 15,550,000
1,000,000 24,300,000
3,550,000 39,850,000
19,267,000
5,800,000
22,800,000
6,600,000
3,625,000 8,658,000
2,793,720,000 106,560,000 106,560,000 2,758,985,000
LABA BERSIH
NSD RUGI LABA
KREDIT DEBET KREDIT

18,950,000

17,200,000
318,610,000
3,550,000
3,625,000
32,850,000
-
150,000,000
922,650,000

1,279,000,000 1,279,000,000
24,000,000

6,750,000 6,750,000
698,400,000
11,050,000
4,400,000
11,400,000
13,625,000
6,150,000
17,200,000
15,550,000
24,300,000
39,850,000
19,267,000
5,800,000 5,800,000
22,800,000
6,600,000
8,658,000
2,758,985,000 923,250,000 1,291,550,000
368,300,000
1,291,550,000
 (In Rupiah)
NERACA
DEBET KREDIT
1,127,260,000
8,700,000
246,000,000
18,950,000
367,000,000
1,625,000
16,250,000
21,500,000

22,000,000
17,200,000
318,610,000
3,550,000
3,625,000
32,850,000

150,000,000
922,650,000
25,400,000

1,835,735,000 1,467,435,000
368,300,000
1,835,735,000