UD.

BUANA
TRIAL BALANCE, PER 1 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 47,770,000
1-1200 Petty Cash Rp 9,800,000
1-1300 Accounts Receivable Rp 85,800,000
1-1400 Allowance for Doubtful Debt Rp 11,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Expense Payable Rp 3,900,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp 1,500,000
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan Rp 301,000,000
3-1100 Raka Capital Rp 371,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 503,300,000
4-1200 Sales Return
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Rp 1,284,900,000 Rp 1,284,900,000
 PT. MANGANGA
PURCHASE JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO VAT-IN FREIGHT IN
INVENTORY PAYABLE

2020
Des 10 F05 PT. Kemayoran Cycle √ Rp 301,000,000 Rp 30,100,000 Rp 331,100,000
22 A17 PT.Cycle Sport Indonesia √ Rp 383,400,000 Rp 38,340,000 Rp 421,740,000
29 G11 PT. Jakarta Sport √ Rp 333,200,000 Rp 33,320,000 Rp 366,520,000

TOTAL……………. Rp 1,017,600,000 Rp 101,760,000 Rp - Rp 1,119,360,000

ACCOUNT NUMBER …………… 1-1500 2-1600 2-1100

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 1,017,600,000 2-1100 1,119,360,000
2-1600 101,760,000

1,119,360,000 1,119,360,000
 PT. MANGANGA
SALES JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

2020
Des 6 F12-1 Mountain Sport √ Rp 286,000,000 Rp 260,000,000 Rp 26,000,000
18 F12-2 Tinder Sport Center √ Rp 188,100,000 Rp 171,000,000 Rp 17,100,000
27 F12-3 Tiger Cycle Center √ Rp 467,500,000 Rp 425,000,000 Rp 42,500,000

TOTAL …………… Rp 941,600,000 Rp 856,000,000 Rp 85,600,000

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1300 941,600,000 2-1500 85,600,000
4-1100 856,000,000

TOTAL 941,600,000 TOTAL 941,600,000

 PT. MANGANGA
GENERAL JOURNAL
DECEMBER 2020
( In Rupiah ) Page 01
Pos
Date Invoice Description Debit Credit
Ref
2020
Des 6 V12-1 Cost of good sold 5-1100 Rp 231,500,000
Marchandise Inventory 1-1500 Rp 231,500,000
(Mountain Sport)

7 NK12-1 Seles Return 4-1100 Rp 50,000,000

VAT Out 2-1500 Rp 5,000,000
Account Receivable 1-1300 Rp 55,000,000

Marchandise Inventory 1-1500 Rp 44,500,000

Cost of good sold 5-1100 Rp 44,500,000
(Mountain Sport)

11 NK-1 Account Payable 2-1100 Rp 45,100,000

Marchandise Inventory 1-1500 Rp 41,000,000
VAT In 2-1600 Rp 4,100,000
(PT. Kemayoran Cycle)

13 KN01 Cost of good sold 5-1100 Rp 180,000,000

Marchandise Inventory 1-1500 Rp 180,000,000
(Penjualan Tunai)

18 F12-2 Cost of good sold 5-1100 Rp 146,000,000

Marchandise Inventory 1-1500 Rp 146,000,000
(Tinder Sport Center)

27 F12-3 Cost of good sold 5-1100 Rp 366,000,000

Marchandise Inventory 1-1500 Rp 366,000,000
(Tiger Cycle Center)
TOTAL ……………………. Rp 1,068,100,000 Rp 1,068,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 44,500,000 1-1300 55,000,000
2-1100 45,100,000 1-1500 964,500,000
2-1500 5,000,000 2-1600 4,100,000
4-1100 50,000,000 5-1100 44,500,000
5-1100 923,500,000

TOTAL 1,068,100,000 TOTAL 1,068,100,000

 PT. MANGANGA
CASH PAYMENT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL ACCOUNT ACC NO.

2020
Dec 1 BKK12-1 Pembayaran Gaji √ Expense Payable 2-1200 Rp 2,500,000 Rp 2,500,000
6 BKK12-2 PT. Kemayoran Cycle √ Rp 28,600,000 Rp 28,600,000
9 BKK12-3 PT. Cycle Sport Indonesia √ Rp 23,100,000 Rp 23,100,000
15 BKK12-4 Pembayaran PPN √ PPN Payable 2-1400 Rp 1,500,000 Rp 1,500,000
18 BKK12-5 PT. Kemayoran Cycle √ Rp 286,000,000 Rp 286,000,000
23 BKK12-6 PT. Jakarta Sport √ Rp 17,600,000 Rp 17,600,000
30 BKK12-7 Pembayaran Cicilan √ Bank Mandiri Loan 2_2100 Rp 16,000,000 Rp 19,000,000
Interest Expenses 9-1100 Rp 3,000,000

TOTAL ………………… Rp 355,300,000 Rp 23,000,000 Rp 378,300,000

ACCOUNT NUMBER…………………. ( 2-1100 ) (V) ( 1-1100 )

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
( 2-1100 ) 355,300,000 ( 1-1100 ) 378,300,000
2-1200 2,500,000
2-1400 1,500,000
2_2100 16,000,000
9-1100 3,000,000
T. MANGANGA
H PAYMENT JOURNAL
DECEMBER, 2020
Page 01
CREDIT
OTHERS

TOTAL
 PT. MANGANGA
CASH RECEIPT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO

2020
Des 3 BKM12-1 Tinder Sport Center √ Rp 34,100,000 Rp 34,100,000
12 BKM12-2 Mountain Sport √ Rp 231,000,000 Rp 231,000,000
13 KN01 Penjualan Tunai √ Rp 226,600,000 Sales 4-1100
VAT Out 2-1500
14 BKM12-3 Mountain Sport √ Rp 28,600,000 Rp 28,600,000
20 BKM12-4 Penerimaan Piutang yg dihapus √ Rp 7,200,000 Allowance for Doubtful Debt 1-1400
25 BJM12-5 Tiger Cycle Center √ 19,800,000 19,800,000

TOTAL ………………… Rp 547,300,000 Rp 313,500,000

ACCOUNT NUMBER…………………. 1-1100 1-1300

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1100 547,300,000 1-1300
1-1400
2-1500
4-1100

TOTAL 547,300,000 TOTAL

T. MANGANGA
H RECEIPT JOURNAL
DECEMBER, 2020
Page 01
CREDIT
OTHERS

TOTAL

Rp 206,000,000
Rp 20,600,000

Rp 7,200,000

Rp 233,800,000

RECAPITULATION
KREDIT
TOTAL
313,500,000
7,200,000
20,600,000
206,000,000

547,300,000
 PT. MANGANGA
PETTY CASH
DECEMBER, 2020
( In Rupiah )
EVIDENCE DEBIT CREDIT
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH
2020
Des 2 V12-1 Pembuatan Brosur Iklan Advertising Expenses 6-1000 Rp 675,000 Rp 675,000
4 V12-2 Pembayaran Listrik & Telepon Expense Payable 2-1200 Rp 975,000 Rp 975,000
9 V12-3 Pembelian Perlengkapan Store Supplies 1-1600 Rp 900,000 Rp 900,000
26 V12-4 Perbaikan Toko Other Operatimg Expenses 6-1800 Rp 500,000 Rp 500,000

TOTAL ……………………………. Rp 3,050,000 Rp 3,050,000

ACCOUNT NUMBER (V) ( 1-1200 )

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1600 900,000 ( 1-1200 ) 3,050,000
2-1200 975,000
6-1000 675,000
6-1800 500,000
TOTAL 3,050,000 TOTAL 3,050,000
 PT. MANGANGA
INVENTORY CARD
DECEMBER, 2016
NAME : Sepeda Siskiu D7
KODE : SISK-D7
( In Rupiah )
EVIDEN IN OUT B
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT

2020
Des 1 √ Balance 20
6 F12-1 Sales 9 Rp 16,000,000 Rp 144,000,000 11
7 NK12-1 Sales Return -2 Rp 16,000,000 -Rp 32,000,000 13
10 F05 Purchase 11 Rp 16,000,000 Rp 176,000,000 24
11 NB-1 Purchase Return -1 Rp 16,000,000 -Rp 16,000,000 23
13 KN01 Penjualan Tunai 5 Rp 16,000,000 Rp 80,000,000 18
18 F12-2 Sales 6 Rp 16,000,000 Rp 96,000,000 12
22 A17 Purchase 12 Rp 16,200,000 Rp 194,400,000 12
12
27 F12-3 Sales 12 Rp 16,000,000 Rp 192,000,000
3 Rp 16,200,000 Rp 48,600,000 9
29 G11 Purchase 12 Rp 16,400,000 Rp 196,800,000 9
12
 PT SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016
NAME : Sepeda Xtrada 8
KODE : XTR 8
( In Rupiah )
EVIDEN IN OUT B
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
2020

Des 1 √ Balance 16

6 F12-1 Sales 7 Rp 12,500,000 Rp 87,500,000 9

7 NK12-1 Sales Raturn -1 Rp 12,500,000 -Rp 12,500,000 10

10 F05 Purchase 10 Rp 12,500,000 Rp 125,000,000 20

11 NB-1 Purchase Return -2 Rp 12,500,000 -Rp 25,000,000 18

13 KN01 Penjualan Tunai 8 Rp 12,500,000 Rp 100,000,000 10

18 F12-2 Sales 4 Rp 12,500,000 Rp 50,000,000 6

22 A17 Purchase 15 Rp 12,600,000 Rp 189,000,000 6

15

27 F12-3 Sales 6 Rp 12,500,000 Rp 75,000,000

4 Rp 12,600,000 Rp 50,400,000 11

29 G11 Purchase 11 Rp 12,400,000 Rp 136,400,000 11

11
PT. MANGANGA
INVENTORY CARD
DECEMBER, 2016

METODE : FIFO
BALANCE
PRICE TOTAL

Rp 16,000,000 Rp 320,000,000
Rp 16,000,000 Rp 176,000,000
Rp 16,000,000 Rp 208,000,000
Rp 16,000,000 Rp 384,000,000
Rp 16,000,000 Rp 368,000,000
Rp 16,000,000 Rp 288,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,000,000 Rp 192,000,000
Rp 16,200,000 Rp 194,400,000

Rp 16,200,000 Rp 145,800,000
Rp 16,200,000 Rp 145,800,000
Rp 16,400,000 Rp 196,800,000
Rp 342,600,000
T SOLOK INDAH
INVENTORY CARD
DECEMBER, 2016

METODE : FIFO
BALANCE
PRICE TOTAL

Rp 12,500,000 Rp 200,000,000

Rp 12,500,000 Rp 112,500,000

Rp 12,500,000 Rp 125,000,000

Rp 12,500,000 Rp 250,000,000

Rp 12,500,000 Rp 225,000,000

Rp 12,500,000 Rp 125,000,000

Rp 12,500,000 Rp 75,000,000

Rp 12,500,000 Rp 75,000,000

Rp 12,600,000 Rp 189,000,000

Rp 12,600,000 Rp 138,600,000

Rp 12,600,000 Rp 138,600,000

Rp 12,400,000 Rp 136,400,000

Rp 275,000,000
 PT. MANGANGA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2020
(In Rupiah)

Nama : Tinder Sport Center Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2020

Des 31 Balance √ 34,100,000

3 Cash Receipt Journal CRJ 34,100,000 -

18 Sales Journal SJ 188,100,000 188,100,000

Nama : Mountain Sport Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2020

Des 31 Balance √ 28,600,000

6 Sales Journal SJ 286,000,000 314,600,000

7 General Journal GJ 55,000,000 259,600,000

12 Cash Receipt Journal CRJ 231,000,000 28,600,000

14 Cash Receipt Journal CRJ 28,600,000 -

Nama : Tiger Cycle Center Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2020

Des 31 Balance √ 19,800,000

25 Cash Receipt Journal CRJ 19,800,000 -

27 Sales Journal SJ 467,500,000 467,500,000

 PT. MANGANGA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2020
(In Rupiah)

Nama : PT. Cycle Sport Indonesia Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2020

Des 31 Balance √ 23,100,000

9 Cash Payment Journal CPJ 23,100,000 -

22 Purchase Journal PJ 421,740,000 421,740,000

Nama : PT. Jakarta Sport Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2020

Des 31 Balance √ 17,600,000

23 Cash Payment Journal CPJ 17,600,000 -

29 Purchase Journal PJ 366,520,000 366,520,000

 PT. MANGANGA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO CUSTOMER BALANCE

1 Tinder Sport Center 188,100,000

2 Mountain Sport -
3 Tiger Cycle Center 467,500,000
4 Master Cycle 3,300,000
Total ……………… 658,900,000

PT. MANGANGA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO SUPPLIER BALANCE

1 PT. Cycle Sport Indonesia 421,740,000

2 PT. Jakarta Sport 366,520,000
3 PT. Kemayoran Cycle -
Total ……………… 788,260,000

PT. MANGANGA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2020
(In rupiah)

KODE PRODUCT BALANCE

1 Sepeda Siskiu D7 342,600,000

2 Sepeda Xtrada 8 275,000,000
Total ……………… 617,600,000
 UD. BUANA
TRIAL BALANCE, PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 216,770,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 617,600,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 101,200,000
2-1600 PPN Income Rp 97,660,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 371,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,565,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,193,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 36,300,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense
Amount Rp 3,153,285,000 Rp 3,153,285,000
Rp -
 UD. BUAN
NERACA LA
Desember 2

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
1-1100 Cash in Bank Rp 216,770,000 5,070,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 19,000,000
1-1500 Merchandise Inventory Rp 617,600,000
1-1600 Store Supplies Rp 10,700,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 425,000
2-1300 Income Tax Payable
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp 101,200,000 101,200,000
2-1600 PPN Income Rp 97,660,000
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 371,500,000
3-1200 Raka, Drawing Rp 25,400,000
4-1100 Sales Rp 1,565,300,000
4-1200 Sales Return Rp 50,000,000
5-1100 Cost of goods Sold Rp 1,193,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,875,000
6-1100 Telephone & Electricity Rp 8,700,000 2,200,000
6-1200 expenses
Store Supplies Expenses Rp 4,750,000 5,850,000
6-1300 Bad Debt Expense Rp 15,100,000 13,945,000
6-1400 Depreciation Expense Rp 16,500,000 1,250,000
6-1500 Insurance Expense Rp 14,300,000 1,250,000
6-1600 Rent Expense Rp 23,300,000 2,500,000
6-1700 Wages & Salaries Expense Rp 36,300,000 3,500,000
6-1800 Other Operating Expense Rp 9,800,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000 250,000
9-1300 Income Tax Expense 7,826,500
3,153,285,000 3,153,285,000 144,841,500
 UD. BUANA
NERACA LAJUR
Desember 2020

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
221,840,000
6,750,000
658,900,000
13,945,000 32,945,000
617,600,000
5,850,000 4,850,000
1,250,000 14,050,000
2,500,000 18,800,000
15,000,000
63,300,000
1,250,000 17,750,000
788,260,000
5,700,000 6,125,000
7,826,500 7,826,500
3,540,000 3,540,000

97,660,000
285,000,000
371,500,000
25,400,000
1,565,300,000 1,565,300,000
50,000,000 50,000,000
1,193,100,000 1,193,100,000
8,800,000 8,800,000
4,875,000 4,875,000
10,900,000 10,900,000
10,600,000 10,600,000
29,045,000 29,045,000
17,750,000 17,750,000
15,550,000 15,550,000
25,800,000 25,800,000
39,800,000 39,800,000
9,800,000 9,800,000
 5,320,000 11,420,000 11,420,000
12,480,000 12,480,000
6,850,000 6,850,000
7,826,500 7,826,500
144,841,500 3,089,666,500 3,089,666,500 1,443,176,500 1,576,720,000
133,543,500
1,576,720,000
-
 NERACA
DEBET KREDIT
221,840,000
6,750,000
658,900,000
32,945,000
617,600,000
4,850,000
14,050,000
18,800,000
15,000,000
63,300,000
17,750,000
788,260,000
6,125,000
7,826,500
3,540,000

285,000,000
371,500,000
25,400,000
1,646,490,000 1,512,946,500
133,543,500
1,646,490,000
 JURNAL PENYESUAIAN
BULAN DESEMBER 2020

TGL NAMA AKUN REF

2020
Des 31 Cash in Bank 1-1100
Bank Service Charge 9-1200
Interest Revenue 8-1100
(BM12-1)

31 Store Supplies Expenses 6-1200

Store Supplies 1-1600
Rent Expenses 6-1600
Prepaid Rent 1-1800
Insurance Expenses 6-1500
Prepaid Insurance 1-1700
Bed Debts Expenses 6-1300
Allowance for Doubtful Debt 1-1400
(BM12-2)

31 Depreciation Expenses 6-1400

Equipment Acc. Dep 1_2110
Wages & Salaries Expenses 6-1700
Expenses Payable 2-1200
Telephone & Electricity Expenses 6-1100
Expenses Payable 2-1200
(BM12-3)

31 VAT Out 2-1500

VAT In 2-1600
PPN Payable 2-1400
Income Tax Expenses 2-1300
Income Tax Payable 2-1300

Amount
Perhitungan PPH Badan

Sales Rp 7,826,500
DEBET CREDIT

5,070,000
250,000
5,320,000

5,850,000
5,850,000
2,500,000
2,500,000
1,250,000
1,250,000
13,945,000
13,945,000

1,250,000
1,250,000
3,500,000
3,500,000
2,200,000
2,200,000

101,200,000
97,660,000
3,540,000
7,826,500
7,826,500

144,841,500 144,841,500
 PT. MANGANGA
LAPORAN LABA RUGI
Untuk periode yang berakhir 31 Desember 2020

Sales 1,565,300,000
Sales Return (50,000,000)
Net Sales 1,515,300,000

Cost of goods Sold 1,193,100,000

Freight Paid 8,800,000
Total Cost of Goods Sold (1,201,900,000)
Gross Profit 313,400,000

Operating Expenses:
Advertising Expenses 4,875,000
Telephone & Electricity expenses 10,900,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 29,045,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expense 39,800,000
Other Operating Expense 9,800,000
Amount (164,120,000)

Other Income and Expenses:

Interest Revenue 11,420,000
Interest Expense (12,480,000)
Bank Service Charge (6,850,000)
(7,910,000)
Earning Before Tax 141,370,000
Income Tax Expense (7,826,500)
Earning After Tax 133,543,500
 PT. MANGANGA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2020
Raca Capital Per 1 Dacember 2020

Net Provit Rp 133,543,500

Raca Drawing (25,400,000)

Raca Capital Per 31 Dacember 2020

Rp 371,500,000

Rp 108,143,500
Rp 479,643,500
 PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Cash In Bank No.: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 47,770,000
31 Cash Payment Journal CPJ Rp 378,300,000 Rp 330,530,000
31 Cash Receipt Journal CRJ Rp 547,300,000 Rp 216,770,000
31 Adjustment Journal AJ Rp 5,070,000 Rp 221,840,000

NAMA : Petty Cash No.: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 9,800,000
31 Petty Cash PC Rp 3,050,000 Rp 6,750,000

NAMA : Accounts Receivable No.: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 85,800,000
31 Sales Journal SJ Rp 941,600,000 Rp 1,027,400,000
31 General Journal GJ Rp 55,000,000 Rp 972,400,000
31 Cash Receipt Journal CRJ Rp 313,500,000 Rp 658,900,000

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

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 11,800,000
31 Cash Receipt Journal CRJ Rp 7,200,000 Rp 19,000,000
31 Adjudsmed Journal AJ Rp 13,945,000 Rp 32,945,000
 PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Merchandise Inventory No.: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 520,000,000
31 Purchase Journal PJ Rp 1,017,600,000 Rp 1,537,600,000
31 General Journal GJ Rp 44,500,000 Rp 1,582,100,000
31 General Journal GJ Rp 964,500,000 Rp 617,600,000

NAMA : Store Supplies No.: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 9,800,000
31 Patty Cash PC Rp 900,000 Rp 10,700,000
31 Adjudsmed Journal AJ Rp 5,850,000 Rp 4,850,000

NAMA : Prepaid Insurance No.: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 15,300,000
31 Adjudsmed Journal AJ Rp 1,250,000 Rp 14,050,000

NAMA : Prepaid Rent No.: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 21,300,000
31 Adjudsmed Journal AJ Rp 2,500,000 Rp 18,800,000

BUKU BESAR UMUM

 Bulan DESEMBER 2020

NAMA : Prepaid Tax No.: 1'1900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 15,000,000

NAMA : Equitment at Cost No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 63,300,000

NAMA : Equitment Accum Dep No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 16,500,000
31 Adjudsmed Journal AJ Rp 1,250,000 Rp 17,750,000

NAMA : Accounts Payable No.: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020 1 Balance √ Rp 69,300,000
Dec 31 Purchase Journal PJ Rp 1,119,360,000 Rp 1,188,660,000
31 General Journal GJ Rp 45,100,000 Rp 1,143,560,000
31 Cash Payment Journal CPJ Rp 355,300,000 Rp 788,260,000

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Expense Payable No.: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 3,900,000
31 Cash Payment Journal CPJ Rp 2,500,000 Rp 1,400,000
 31 Petty Cash PC Rp 975,000 Rp 425,000
31 Adjudsmed Journal AJ Rp 3,500,000 Rp 3,925,000
31 Adjudsmed Journal AJ Rp 2,200,000 Rp 6,125,000

NAMA : Income Tax Payable No.: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 31 Adjudsmed Journal AJ Rp 7,826,500 Rp 7,826,500

NAMA : PPN Payable No.: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 1,500,000
31 Cash Payment Journal CPJ Rp 1,500,000 Rp -
31 Adjudsmed Journal AJ Rp 3,540,000 Rp 3,540,000

NAMA : PPN Outcome No.: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 31 Sales Journal SJ Rp 85,600,000 Rp 85,600,000
31 General Journal GJ Rp 5,000,000 Rp 80,600,000
31 Cash Receipt Journal CRJ Rp 20,600,000 Rp 101,200,000
31 Adjudsmed Journal AJ Rp 101,200,000 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : PPN Income No.: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 31 Purchase Journal PJ Rp 101,760,000 Rp 101,760,000
31 General Journal GJ Rp 4,100,000 Rp 97,660,000
31 Adjudsmed Journal AJ Rp 97,660,000 Rp -

NAMA : Bank Mandiri Loan No.: 2-2100

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 301,000,000
31 Cash Payment Journal CPJ Rp 16,000,000 Rp 285,000,000

NAMA : Raka Capital No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 371,500,000

NAMA : Raka Drawing No.: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 25,400,000

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Sales No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 503,300,000
31 Sales Journal SJ Rp 856,000,000 Rp 1,359,300,000
31 Cash Receipt Journal CRJ Rp 206,000,000 Rp 1,565,300,000
31 Closing Journal CJ Rp 1,565,300,000 Rp -

NAMA : Sales Return No.: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 31 General Journal GJ Rp 50,000,000 Rp 50,000,000
31 Closing Journal CJ Rp 50,000,000 Rp -
NAMA : Cost of Goods Sold No.: 5-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 314,100,000
31 General Journal GJ Rp 923,500,000 Rp 1,237,600,000
31 General Journal GJ Rp 44,500,000 Rp 1,193,100,000
31 Closing Journal CJ Rp 1,193,100,000 Rp -

NAMA : Freight Paid No.: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 8,800,000
31 Closing Journal CJ Rp 8,800,000 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Advertising Expenses No.: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 4,200,000
31 Petty Cash PT Rp 675,000 Rp 4,875,000
31 Closing Journal CJ Rp 4,875,000 Rp -

NAMA : Telephone& Electricity Expenses No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 8,700,000
31 Adjudsmed Journal AJ Rp 2,200,000 Rp 10,900,000
31 Closing Journal CJ Rp 10,900,000 Rp -

NAMA : Store Supplies Expenses No.: 6-1200

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 4,750,000
31 Adjudsmed Journal AJ Rp 5,850,000 Rp 10,600,000
31 Closing Journal CJ Rp 10,600,000 Rp -

NAMA : Bad Debt Expense No.: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 15,100,000
31 Adjudsmed Journal AJ Rp 13,945,000 Rp 29,045,000
31 Closing Journal CJ Rp 29,045,000 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Depreciation Expense No.: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 16,500,000
31 Adjudsmed Journal AJ Rp 1,250,000 Rp 17,750,000
31 Closing Journal CJ Rp 17,750,000 Rp -

NAMA : Insurance Expense No.: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 14,300,000
31 Adjudsmed Journal AJ Rp 1,250,000 Rp 15,550,000
31 Closing Journal CJ Rp 15,550,000 Rp -

NAMA : Rent Expense No.: 6-1600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 23,300,000
31 Adjudsmed Journal AJ Rp 2,500,000 Rp 25,800,000
31 Closing Journal CJ Rp 25,800,000 Rp -
NAMA : Wages & Salaries Expenses No.: 6-1700
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 36,300,000
31 Adjudsmed Journal AJ Rp 3,500,000 Rp 39,800,000
31 Closing Journal CJ Rp 39,800,000 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Other Operating Expense No.: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 9,300,000
31 Petty Cash PC Rp 500,000 Rp 9,800,000
31 Closing Journal CJ Rp 9,800,000 Rp -

NAMA : Interest Revenue No.: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 6,100,000
31 Adjudsmed Journal AJ Rp 5,320,000 Rp 11,420,000
31 Closing Journal CJ Rp 11,420,000 Rp -

NAMA : Interest Expense No.: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020 1 Balance √ 9,480,000
Des 1 Cash Payment Journal CPJ Rp 3,000,000 Rp 12,480,000
31 Closing Journal CJ Rp 12,480,000 Rp -

NAMA : Bank Service Charge No.: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 1 Balance √ Rp 6,600,000
 31 Adjudsmed Journal AJ Rp 250,000 Rp 6,850,000
31 Closing Journal CJ Rp 6,850,000 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Income Tax Expense No.: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Des 31 Adjudsmed Journal AJ Rp 7,826,500 Rp 7,826,500
31 Closing Journal CJ Rp 7,826,500 Rp -

PT. MANGANGA
BUKU BESAR UMUM
Bulan DESEMBER 2020

NAMA : Income Summary No.: 9-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
2020
Dec 31 Closing Journal CJ Rp 1,576,720,000 Rp 1,576,720,000
31 Closing Journal CJ Rp 1,443,176,500 Rp 133,543,500
31 Closing Journal CJ Rp 133,543,500 Rp -
 PT. MANGANGA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2020
Current Assets Current Liabilities
Cash in Bank Rp 221,840,000 Accounts Payable Rp 788,260,000
Petty Cash Rp 6,750,000 Expense Payable Rp 6,125,000
Accounts Receivable Rp 658,900,000 Income Tax Payable Rp 7,826,500
Allowance for Doubtful Debt Rp (32,945,000) PPN Payable Rp 3,540,000
Merchandise Inventory Rp 617,600,000 Rp 805,751,500
Store Supplies Rp 4,850,000
Prepaid Insurance Rp 14,050,000
Prepaid Rent Rp 18,800,000 Long Term Liabilities
Prepaid Tax Rp 15,000,000 Bank Mandiri Loan Rp 285,000,000
1,524,845,000
Fixed Assets Equity
Equipment at Cost Rp 63,300,000 Raka Capital Rp 479,643,500
Equipment Accum Dep Rp (17,750,000)
45,550,000

Total Assets 1,570,395,000 Total Liabilities and Equity Rp 1,570,395,000

pt
 NGA
OSISI KEUANGAN
BER 2020

-
 PT. MANGANGA
CASH FLOW STATEMENT
For The Year Ended, December 31 2020

(In Rupiah)
SALDO
KETERANGAN Rp
Rp
CASH FLOW FROM OPERATING
ACTIVITIES
(Arus kas dari kegiatan operasional)
Receivables From Costomers 547,300,000
Current Account Fees 5,070,000
Repayment of Debts to Suppliers (355,300,000)
Payroll (2,500,000)
Payment os Tax (1,500,000)
Net Cash Flow From Operating Activities 193,070,000

CASH FLOW FROM INVESTING

ACTIVITIES
Investment
Sales of Investment
Net Cash Flow Investing Activities

CASH FLOW FROM ACTIVITIES

Payment of Drawings
Payment Bank Loan (19,000,000)
Net Cash Flow use to Financing Activities (19,000,000)
Increase/Decrease Cash & Equivalent Cash 174,070,000
Cash & Equivalent Cash 01 December 2020 47,770,000
Cash & Equivalent Cash 31 December 2020 221,840,000
 PT. MANGANGA
CLOSING JOURNAL
PER 31 DESEMBER 2020

DATE DESCRIPTION REF DEBIT CREDIT

2020
Dec 31 Sales 4-1100 Rp 1,565,300,000
Interest Revenue 8-1100 Rp 11,420,000
Income Summary 9-1400 Rp 1,576,720,000

31 Income Summary 9-1400 Rp 1,443,176,500

Sales Return 4-1200 Rp 50,000,000
Cost of goods Sold 5-1100 Rp 1,193,100,000
Freight Paid 5-1200 Rp 8,800,000
Advertising Expenses 6-1000 Rp 4,875,000
Telephone & Electricity expenses 6-1100 Rp 10,900,000
Store Supplies Expenses 6-1200 Rp 10,600,000
Bad Debt Expense 6-1300 Rp 29,045,000
Depreciation Expense 6-1400 Rp 17,750,000
Insurance Expense 6-1500 Rp 15,550,000
Rent Expense 6-1600 Rp 25,800,000
Wages & Salaries Expense 6-1700 Rp 39,800,000
Other Operating Expense 6-1800 Rp 9,800,000
Interest Expense 9-1100 Rp 12,480,000
Bank Service Charge 9-1200 Rp 6,850,000
Income Tax Expense 9-1300 Rp 7,826,500

31 Income Summary 9-1400 Rp 133,543,500

Raka Capital 3-1100 Rp 133,543,500

31 Raka Capital 3-1100 Rp 25,400,000

Raka Drawing 3-1200 Rp 25,400,000

Rp 3,178,840,000 Rp 3,178,840,000
 PT. MANGANGA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2020

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 221,840,000
1-1200 Petty Cash Rp 6,750,000
1-1300 Accounts Receivable Rp 658,900,000
1-1400 Allowance for Doubtful Debt Rp 32,945,000
1-1500 Merchandise Inventory Rp 617,600,000
1-1600 Store Supplies Rp 4,850,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 63,300,000
1-2110 Equipment Accum Dep Rp 17,750,000
2-1100 Accounts Payable Rp 788,260,000
2-1200 Expense Payable Rp 6,125,000
2-1300 Income Tax Payable Rp 7,826,500
2-1400 PPN Payable Rp 3,540,000
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank Mandiri Loan Rp 285,000,000
3-1100 Raka Capital Rp 479,643,500

Jumlah ........................ Rp 1,621,090,000 Rp 1,621,090,000

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