UD.

MUDAH HASIL
TRIAL BALANCE
November 31, 2022

Acc. Num. Acc. Name Debet

1-1100 Cash in Bank Rp 1,242,750,000
1-1200 Petty Cash Rp 15,000,000
1-1300 Accounts Receivable Rp 129,870,000
1-1400 Allowance for Doubtful Debt Rp -
1-1500 Merchandise Inventory Rp 780,000,000
1-1600 Store Supplies Rp 13,500,000
1-1700 Prepaid Insurance Rp 26,250,000
1-1800 Prepaid Rent Rp 33,750,000
1-1900 Prepaid Tax Rp -
1-2100 Equipment at Cost Rp 34,200,000
1-2110 Equipment Accum Dep Rp -
2-1100 Accounts Payable Rp -
2-1200 Expense Payable Rp -
2-1300 Income Tax Payable Rp -
2-1400 PPN Payable Rp -
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp 4,500,000
2-2100 Bank Mandiri Loan Rp -
3-1100 Rendy Capital Rp -
3-1200 Rendy Drawing Rp 38,100,000
3-1300 Income Summary Rp -
4-1100 Sales Rp -
4-1200 Sales Return Rp -
4-1300 Sales Discount Rp -
4-1400 Freight Collected Rp -
5-1100 Cost of goods Sold Rp 494,100,000
5-1200 Freight Paid Rp 13,200,000
6-1000 Advertising Expenses Rp 6,600,000
6-1100 Telephone, Internet & Electricity exp Rp 13,350,000
6-1200 Store Supplies Expenses Rp 7,425,000
6-1300 Bad Debt Expense Rp -
6-1400 Depreciation Expense Rp 24,750,000
6-1500 Insurance Expense Rp 21,450,000
6-1600 Rent Expense Rp 34,950,000
6-1700 Wages & Salaries Expense Rp 54,450,000
6-1800 Other Operating Expense Rp 28,900,000
8-1100 Interest Revenue Rp -
9-1100 Interest Expense Rp 13,200,000
9-1200 Bank Service Charge Rp 9,900,000
9-1300 Income Tax Expense Rp 7,550,000

TOTAL Rp 3,047,745,000
 Credit
Rp -
Rp -
Rp -
Rp 9,200,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 24,750,000
Rp 121,545,000
Rp 18,850,000
Rp -
Rp -
Rp 6,750,000
Rp -
Rp 250,000,000
Rp 1,652,925,000
Rp -
Rp -
Rp 955,025,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 8,700,000
Rp -
Rp -
Rp -

Rp 3,047,745,000
 UD. MUDAH HASIL
SALES JOURNAL
Month : Desember 2022

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Accounts Merchandise
NUMBER REF Cost of Good Sold Sales PPN Outcome Freight Collected
Receivable Inventory
Des
2022

TOTAL
1-1300 5-1100 4-1100 2-1500 4-1400 1-1500

RECAPITULATION

DEBIT CREDIT

Account. No. Amount Account. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 1

 UD. MUDAH HASIL
CASH RECEIPT JOURNAL
Month : Desember 2022

DEBIT CREDIT
EVIDENCE CHECK POST
DATE Description OTHERS OTHERS
NUMBER NUMBER REFF Cash in Bank Account Receivable
Acc. Name Acc. No. Amount Acc. Name Acc. No. Amount

Des
2022

TOTAL
1-1100 1-1300

RECAPITULATION

DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

Total Total

Mengelola Buku JurnalKunci Jawaban Halaman 2

 UD. MUDAH HASIL
PURCHASE JOURNAL
Month : Desember 2022

DEBIT
INVOICE
DATE DESCRIPTION POST REF Merchandise
NUMBER Freight Paid PPN Income Account Payable
Inventory

Des
2022

TOTAL
5-1200 2-1600 1-1500 2-1100

RECAPITULATION

DEBIT CREDIT

Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 3

 UD. MUDAH HASIL
CASH PAYMENT JOURNAL
Month : Desember 2022

DEBIT
EVIDENCE CHECK POST
DATE DESCRIPTION Account OTHERS OTHERS
NUMBER NUMBER REF Cash in Bank
Payable Acc. Name Acc. No Amount Acc. Name Acc. No Amount
Des 1 BKK12-1 Karyawan UD Mudah Hasil Expense Payable 2-1200 9,000,000 9,000,000
2022

TOTAL
2-1100 1-1100

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 4

 UD. MUDAH HASIL
GENERAL JOURNAL (MEMORIAL)
Month : Desember 2022

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT CREDIT
NO

Des
2022

TOTAL

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount

TOTAL TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 5

 UD. MUDAH HASIL
PETTY CASH BOOK
Month : December 2022

DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT PATTY CASH

Des
2022

TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 6

 UD. MUDAH HASIL
INVENTORY CARDS
(in Rupiahs)

ITEM NAME : Kulkas Type K100 METHOD : FIFO

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Des 31 Beggining Balance 100 2,000,000 200,000,000
2022

Persediaan Akhir Barang

ITEM NAME : Kulkas Type K200 METHOD : FIFO

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Des 31 Beggining Balance 100 2,500,000 250,000,000
2022

Persediaan Akhir Barang

ITEM NAME : Kulkas Type K300 METHOD : FIFO

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Des 31 Beggining Balance 110 3,000,000 330,000,000
2022

Persediaan Akhir Barang

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-12/13

 UD. MUDAH HASIL
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : Desember 2022

DEBITOR : Toko Kharisma NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beggining Balance Rp 41,625,000
2022

DEBITOR : Toko Barokah NO. : C02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beggining Balance Rp 33,300,000
2022

DEBITOR : Toko Maju NO. : C03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beggining Balance Rp 24,975,000
2022

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 UD. MUDAH HASIL
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Month : Desember 2022

DEBITOR : PT MANDIRI NO. : S01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beggining Balance Rp 38,850,000
2022

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 UD. MUDAH HASIL
RECAPITULATION OF ACCOUNT RECEIVABLE LEDGER
Month : Desember 2022

NO DEBITORS NAME AMOUNT

1 Toko Kharisma
2 Toko Barokah
3 Toko Maju
4 Toko Mitra
TOTAL ###
###

UD. MUDAH HASIL

RECAPITULATION OF ACCOUNT PAYABLE LEDGER
Month : Desember 2022

NO CREDITORS NAME AMOUNT

1 PT MANDIRI
2 PT JAYA
3 PT PUTRA
TOTAL ###

###
UD. MUDAH HASIL
RECAPITULATION OF INVENTORY CARD
Month : Desember 2022

NO ITEM NAME QTY PRICE

1 Kulkas Type K100
2 Kulkas Type K200
3 Kulkas Type K300
TOTAL ###
###

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Petty Cash ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Accounts Receivable ACCOUNT NO. : 1-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Store Supplies ACCOUNT NO. : 1-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Tax ACCOUNT NO. : 1-1900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Equipment at Cost ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Equipment Accum Dep ACCOUNT NO. : 1-2110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Accounts Payable ACCOUNT NO. : 2-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Expense Payable ACCOUNT NO. : 2-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Income Tax Payable ACCOUNT NO. : 2-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Payable ACCOUNT NO. : 2-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Outcome ACCOUNT NO. : 2-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Income ACCOUNT NO. : 2-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bank Mandiri Loan ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rendy Capital ACCOUNT NO. : 3-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rendy Drawing ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Income Summary ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Sales ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Sales Return ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Sales Discount ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Freight Collected ACCOUNT NO. : 4-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Cost of goods Sold ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Freight Paid ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Advertising Expenses ACCOUNT NO. : 6-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Telephone, Internet & Electricity exp ACCOUNT NO. : 6-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Store Supplies Expenses ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bad Debt Expense ACCOUNT NO. : 6-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Depreciation Expense ACCOUNT NO. : 6-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Insurance Expense ACCOUNT NO. : 6-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rent Expense ACCOUNT NO. : 6-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Wages & Salaries Expense ACCOUNT NO. : 6-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Other Operating Expense ACCOUNT NO. : 6-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Interest Revenue ACCOUNT NO. : 8-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Interest Expense ACCOUNT NO. : 9-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bank Service Charge ACCOUNT NO. : 9-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

1-1100

ACCOUNT : Income Tax Expense ACCOUNT NO. : 9-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
UNADJUSTED TRIAL BALANCE
At as December, 31 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank
1-1200 Petty 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
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Rendy Capital
3-1200 Rendy Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
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

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 8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense

TOTAL

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 UD. MUDAH HASIL
GENERAL JOURNAL (ADJUSTMENT)
Month : Desember 2022

EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER REF
Dec
2022

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

Total Total

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 UD. MUDAH HASIL
WORK SHEET
For Month Ended Desember 31, 2022

UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank
1-1200 Petty 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
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Rendy Capital
3-1200 Rendy Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
TOTAL
TOTAL (Page : 1)
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
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
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense

TOTAL

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 UD. MUDAH HASIL
INCOME STATEMENT
For Month Ended Desember 31, 2022

DESCRIPTION AMOUNT
Sales :
Sales
Sales Return
Sales Discount
Freight Collected
Net Sales
Cost of Sales :
Cost of goods Sold
Freight Paid
Cost of Sales
Gross Profit (Losses)
Expenses :
Advertising Expenses
Telephone, Internet & Electricity exp
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Total Expenses
Income from Operation

Others Revenues :
Interest Revenue
Total Others Revenues
Others Expenses :
Interest Expense
Bank Service Charge
Income Tax Expense
Total Others Expenses
Total Others Revenues & Gain (Expenses & Losses)
Net Income

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 UD. MUDAH HASIL
STATEMENT OF RETAINED EARNING
For Month Ended Desember 31, 2022

Rendy Capital, Januari 01, 2022

Net Profit

Drawing

Rendy Capital, December 31, 2022

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 UD. MUDAH HASIL
FINANCIAL POSITION REPORT
As at Desember 31, 2022

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS CURRENT LIABILITIES
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory PPN Outcome
Store Supplies PPN Income
Prepaid Insurance TOTAL CURRENT LIABILITIES
Prepaid Rent LONG TERM LIABILITIES
Prepaid Tax Bank Mandiri Loan
TOTAL CURRENT ASSETS TOTAL LONG TERM LIABILITIES
TOTAL LIABILITIES

EQUITY
FIXED ASSETS Rendy Capital
Equipment at Cost Rendy Drawing
Equipment Accum Dep Income Summary
TOTAL FIXED ASSETS TOTAL EQUITY

TOTAL ASSETS TOTAL LIABILITIES AND EQUITY

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 UD. MUDAH HASIL
STATEMENT OF CASH FLOW
For Month Ended Desember 31, 2022
(Direct Method)

DESCRIPTION AMOUNT
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash In

Total
Cash Out

Total
Net Cash Provided by Operating Activities

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In

Total
Cash Out

Total
Net Cash Used In Investing Activities

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In

Total
Cash Out

Total
Net Cash Used In Financing Activities

Net Increase (Decrease) in Cash

Cash at Beginning of Year
Cash at End of Year
 UD. MUDAH HASIL
GENERAL JOURNAL (CLOSING)
Month : Desember 2022
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
Dec
2022

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

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 TOTAL TOTAL

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Petty Cash ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Accounts Receivable ACCOUNT NO. : 1-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Store Supplies ACCOUNT NO. : 1-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Prepaid Tax ACCOUNT NO. : 1-1900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Equipment at Cost ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022
ACCOUNT : Equipment Accum Dep ACCOUNT NO. : 1-2110
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Accounts Payable ACCOUNT NO. : 2-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Expense Payable ACCOUNT NO. : 2-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Income Tax Payable ACCOUNT NO. : 2-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Payable ACCOUNT NO. : 2-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Outcome ACCOUNT NO. : 2-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : PPN Income ACCOUNT NO. : 2-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bank Mandiri Loan ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rendy Capital ACCOUNT NO. : 3-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rendy Drawing ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Income Summary ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022
ACCOUNT : Sales ACCOUNT NO. : 4-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Sales Return ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Sales Discount ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Freight Collected ACCOUNT NO. : 4-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Cost of goods Sold ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Freight Paid ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Advertising Expenses ACCOUNT NO. : 6-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022
ACCOUNT : Telephone, Internet & Electricity exp ACCOUNT NO. : 6-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Store Supplies Expenses ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bad Debt Expense ACCOUNT NO. : 6-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Depreciation Expense ACCOUNT NO. : 6-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Insurance Expense ACCOUNT NO. : 6-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Rent Expense ACCOUNT NO. : 6-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Wages & Salaries Expense ACCOUNT NO. : 6-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Other Operating Expense ACCOUNT NO. : 6-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Interest Revenue ACCOUNT NO. : 8-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Interest Expense ACCOUNT NO. : 9-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

ACCOUNT : Bank Service Charge ACCOUNT NO. : 9-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022
ACCOUNT : Income Tax Expense ACCOUNT NO. : 9-1300
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

1-1100

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 UD. MUDAH HASIL
POST CLOSING TRIAL BALANCE
As at Desember 31, 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank
1-1200 Petty 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
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Rendy Capital
3-1200 Rendy Drawing
3-1300 Income Summary

TOTAL

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