UD MAKMUR ABADI
MEMORIAL JOURNAL
Desember 2022
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO
AMOUNT…………….
UD MAKMUR ABADI
WORKSHEET
Desember 2022
Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Statement Balance Sheet
Acc. No Desc.
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash in Bank 951,257,640 -
1-1200 Petty Cash 8,550,000 -
1-1300 Accounts Receivable 508,935,000 -
1-1400 Allowance for Doubtful Debt - 12,800,000
1-1500 Merchandise Inventory 368,238,802 -
1-1600 Store Supplies 19,350,000 -
1-1700 Prepaid Insurance 17,500,000 -
1-1800 Prepaid Rent 22,500,000 -
1-2100 Equipment at Cost 32,000,000 -
1-2110 Equipment Accum Dep - 16,500,000
2-1100 Accounts Payable - 461,650,000
2-1200 Expense Payable - -
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 81,610,000
2-1600 PPN Income 49,057,000 -
2-2100 Bank Mandiri Loan - 140,000,000
3-1100 Malik Capital - 950,000,000
3-1200 Malik Drawing 25,500,000 -
3-1300 Income Summary - -
4-1100 Sales - 1,379,000,000
4-1200 Sales Retur 24,000,000 -
4-1300 Sales discount 8,713,500 -
5-1100 Cost of goods Sold 836,258,058 -
5-1200 Freight Paid 10,850,000 -
6-1000 Advertising Expenses 5,000,000 -
6-1100 Telephone, Internet & Electricity expenses 10,500,000 -
Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Statement Balance Sheet
Acc. No Desc.
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
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 23,400,000 -
6-1700 Wages & Salaries 36,300,000 -
6-1800 Other Operating Expense 19,267,000 -
8-1100 Interest Revenue - 5,800,000
9-1100 Interest Expense 24,400,000 -
9-1200 Bank Service Charge 6,000,000 -
9-1300 Income Tax Expense 4,033,000 -
TOTAL 3,047,360,000 3,047,360,000
NET INCOME
- -
UD MAKMUR ABADI
INCOME STATEMENT
Desember 2022
Sales
Sales Retur
Sales discount
NET SELES
COST OF GOOD SOLD
Cost of goods Sold
Freight Paid
GROSS PROFIT
OPERATING EXPENSE :
Advertising Expenses
Telephone, Internet & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
TOTAL OPERATING EXPENSE
OPERATING EXPENSE
OTHER INCOME/OTHER EXPENSE :
Interest Revenue
Interest Expense
Bank Service Charge
TOTAL OTHERS
NET INCOME BEFORE TAX
Income Tax Expense
NET INCOME AFTER TAX
UD MAKMUR ABADI
EQUITY STATEMENT
Desember 2022
UD MAKMUR ABADI
BALANCE SHEET
Desember 2022
AKTIVA PASIVA
TOTAL CURRENT ASSET + FIXS ASSET TOTAL LIABILITIES + EQUITIES
UD MAKMUR ABADI
STATEMENT OF CASHFLOW
Desember 2022
CASH FLOWS FROM OPERATING ACTIVITIES :
Net Cash Provided By Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES :
Net Cash Used In Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES :
Net Cash Used In Financing Activities
Net Incerase (Decrease) in Cash
Cash at Beginning of Year
Cash at End of Year (Cash in Bank + Petty Cash)
UD MAKMUR ABADI
CLOSSING JOURNAL
Desember 2022
Page :
DATE DESCRIPTION REF DEBET CREDIT
AMOUNT…………….
-
UD MAKMUR ABADI
POST CLOSING TRIAL BALANCE
Desember 2022
NO. ACCOUNT NAME DEBET 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
1-2100 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 Malik Capital
TOTAL
-
