Ray & D.

Consultant
General Journals
Perode December 2023

Trans Trans Description Dr Cr

Date Num Accounts Name

03-Dec-23 1 Pemilik Perusahaan memberikan modal IDR 4.500,- (Komputer) &

03-Dec-23 1 Nilai Perolehan Peralatan (Equipment at Cost) 4,500.00
03-Dec-23 1 Kas (Cash) 7,600.00
03-Dec-23 1 Modal Mr. Ray (Mr. Ray, Capital) 12,100.00
04-Dec-23 2 Beli Barang Dagang (10 unit Meja @IDR 500,- & 23 unit Kursi @I
04-Dec-23 2 ke BBB, PT., termin 3/10 & n/30
04-Dec-23 2 Pembelian (Purchase) 5,460.00
04-Dec-23 2 Utang (Accounts Payable) 5,460.00
05-Dec-23 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th)
05-Dec-23 3 Uang Muka Sewa (Prepaid Rent) 240.00
05-Dec-23 3 Kas (Cash) 240.00
06-Dec-23 4 1 unit kursi dikembalikan ke BBB, PT. Karena rusak
06-Dec-23 4 Utang (Accounts Payable) 20.00
06-Dec-23 4 Retur Pembelian (Purchase Return) 20.00
07-Dec-23 5 Beli Perlengkapan Kantor IDR 1.000,- & baru bayar DP 30%
07-Dec-23 5 Perlengkapan Kantor (Supplies) 1,000.00
07-Dec-23 5 Utang (Accounts Payable) 700.00
07-Dec-23 5 Kas (Cash) 300.00
08-Dec-23 6 Beli Motor IDR 14.000,- & baru bayar 50%
08-Dec-23 6 Nilai Perolehan Kendaraan (Vehicle at Cost) 14,000.00
08-Dec-23 6 Kas (Cash) 7,000.00
08-Dec-23 6 Utang (Accounts Payable) 7,000.00
09-Dec-23 6 Jual Barang Dagang (8 unit Meja @IDR 800,- & 19 unit Kursi @ID
09-Dec-23 6 ke XXX, PT., termin 2/10 & n/30
09-Dec-23 6 Piutang (Accounts Receivable) 7,730.00
09-Dec-23 6 Penjualan (Sales) 7,730.00
10-Dec-23 7 Jual jasa service IDR 200,- & pelanggan belum bayar
10-Dec-23 7 Piutang (Accounts Receivable) 200.00
10-Dec-23 7 Pendapatan Jasa Perbaikan (Service Income) 200.00
11-Dec-23 8 1 unit meja dikembalikan XXX, PT. Karena rusak
11-Dec-23 8 Retur Penjualan (Sales Return) 800.00
11-Dec-23 8 Piutang (Accounts Receivable) 800.00
12-Dec-23 9 Bayar listrik IDR 70,-
12-Dec-23 9 Beban Listrik (Electricity Expense) 70.00
12-Dec-23 9 Kas (Cash) 70.00
13-Dec-23 10 XXX, PT. Bayar lunas utangnya
13-Dec-23 10 Kas (Cash) 6,791.40
13-Dec-23 10 Potongan Penjualan (Sales Discount) 138.60
13-Dec-23 10 Piutang (Accounts Receivable) 6,930.00
14-Dec-23 11 Bayar lunas utang BBB, PT., dikurangi Diskon
14-Dec-23 11 Utang (Accounts Payable) 5,440.00
14-Dec-23 11 Potongan Pembelian (Purchase Discount) 163.20
14-Dec-23 11 Kas (Cash) 5,276.80
Ray & D. Consultant
General Journals
Perode December 2023

Trans Trans Description Dr Cr

Date Num Accounts Name

15-Dec-23 12 Jual jasa service IDR 300,- & pelanggan baru bayar 40%
15-Dec-23 12 Kas (Cash) 120.00
15-Dec-23 12 Piutang (Accounts Receivable) 180.00
15-Dec-23 12 Pendapatan Jasa Perbaikan (Service Income) 300.00
16-Dec-23 13 Bayar lunas utang tgl. 08-Dec-18
16-Dec-23 13 Utang (Accounts Payable) 700.00
16-Dec-23 13 Kas (Cash) 700.00
17-Dec-23 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2023
17-Dec-23 14 Kas (Cash) 180.00
17-Dec-23 14 Piutang (Accounts Receivable) 180.00
18-Dec-23 15 Bayar Gaji Pegawai IDR 120,-
18-Dec-23 15 Beban Gaji (Salaries Expense) 120.00
18-Dec-23 15 Kas (Cash) 120.00
19-Dec-23 16 Terima Uang Muka IDR 300,- untuk Jasa Sewa selama 6 bulan
19-Dec-23 16 Kas (Cash) 300.00
19-Dec-23 16 Pendapatan Diterima Dimuka (Unearned Revenue) 300.00
20-Dec-23 17 Utang ke Bank IDR 500,-
20-Dec-23 17 Kas (Cash) 500.00
20-Dec-23 17 Utang (Accounts Payable) 500.00
21-Dec-23 18 Terima bunga dari Bank IDR 9,-
21-Dec-23 18 Kas (Cash) 9.00
21-Dec-23 18 Pendapatan Bunga (Interest Income) 9.00
22-Dec-23 19 Pemilik mengambil modalnya IDR 12,- (Kas)
22-Dec-23 19 Prive Mr. Ray (Mr. Ray, Prive) 12.00
22-Dec-23 19 Kas (Cash) 12.00
Total 2,121.00 56,111.00

9,098.42 63,088.42
Ray & D. Consultant
Adjustment Journals
Perode December 2023

Trans Trans Description Dr Cr

Date Num Accounts Name

31-Dec-23 Adj1 Perlengkapan tersisa IDR 100

31-Dec-23 Adj1 Beban Perlengkapan Kantor (Supplies Expense) 900.00
31-Dec-23 Adj1 Perlengkapan Kantor (Supplies) 900.00
31-Dec-23 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & metod
31-Dec-23 Adj2 Beban Penyusutan Peralatan (Equipment Dep. Expense) 93.75
31-Dec-23 Adj2 Akum. Peny. Peralatan (Equipment Acum. Dep.) 93.75
31-Dec-23 Adj3 Penyusutan Motor sebulan (masa manfaat 4th & metode ga
31-Dec-23 Adj3 Beban Penyusutan Kendaraan (Vehicle Dep. Expense) 291.67
31-Dec-23 Adj3 Akum. Peny. Kendaraan (Vehicle Acum. Dep.) 291.67
31-Dec-23 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan
31-Dec-23 Adj4 Pendapatan Diterima Dimuka (Unearned Revenue) 50.00
31-Dec-23 Adj4 Pendapatan Sewa (Rent Income) 50.00
31-Dec-23 Adj5 Penyesuaian Uang Muka Sewa sebulan
31-Dec-23 Adj5 Beban Sewa (Rent. Expense) 20.00
31-Dec-23 Adj5 Uang Muka Sewa (Prepaid Rent) 20.00
31-Dec-23 Adj6 Penyesuaian Pendapatan Yang Masih Akan Diterima IDR
31-Dec-23 Adj6 Bunga Yg Msh Akan Diterima (Interest Receivable) 12.00
31-Dec-23 Adj6 Pendapatan Bunga (Interest Income) 12.00
31-Dec-23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR
31-Dec-23 Adj7 Beban Gaji (Salaries Expense) 150.00
31-Dec-23 Adj7 Beban Yg Msh Hrs Dibayar (Accrued Expenses) 150.00
31-Dec-23 Adj8 Penyesuaian Beban Pokok Penjualan & Persediaan Bar
31-Dec-23 Adj8 Persediaan Barang Dagang (Merchandise Inventory) 1,513.20
31-Dec-23 Adj8 Pembelian (Purchase) 5,460.00
31-Dec-23 Adj8 Potongan Pembelian (Purchase Discount) 163.20
31-Dec-23 Adj8 Retur Pembelian (Purchase Return) 20.00
31-Dec-23 Adj8 Beban Pokok Penjualan (Cost of Goods Sold) 3,763.60
Total 6,977.42 6,977.42
Ray & D. Consultant
General Ledger per 1 October 2023 up to 31 December 2023

1-1110 Kas (Cash) 15.00

Trans. Trans. Trans. Debit Credit
Date Num. Description
Beginning Balance :
03/12/23 1 Pemilik Perusahaan memberikan modal IDR 4.500,- (Komputer) & IDR 7. 7,600.00
05/12/23 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th) 240.00
07/12/23 5 Beli Perlengkapan Kantor IDR 1.000,- & baru bayar DP 30% 300.00
08/12/23 6 Beli Motor IDR 14.000,- & baru bayar 50% 7,000.00
12/12/23 9 Bayar listrik IDR 70,- 70.00
13/12/23 10 XXX, PT. Bayar lunas utangnya 6,791.40
14/12/23 11 Bayar lunas utang BBB, PT., dikurangi Diskon 5,276.80
15/12/23 12 Jual jasa service IDR 300,- & pelanggan baru bayar 40% 120.00
16/12/23 13 Bayar lunas utang tgl. 08-Dec-18 700.00
17/12/23 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2023 180.00
18/12/23 15 Bayar Gaji Pegawai IDR 120,- 120.00
19/12/23 16 Terima Uang Muka IDR 300,- untuk Jasa Sewa selama 6 bulan 300.00
20/12/23 17 Utang ke Bank IDR 500,- 500.00
21/12/23 18 Terima bunga dari Bank IDR 9,- 9.00
22/12/23 19 Pemilik mengambil modalnya IDR 12,- (Kas) 12.00
Total 15,500.40 13,718.80
1-1120 Deposito (Cash in Deposits) -
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :

Total
1-1210 Piutang (Accounts Receivable) 6.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
09/12/23 6 Beli Motor IDR 14.000,- & baru bayar 50% 7,730.00
10/12/23 7 Jual jasa service IDR 200,- & pelanggan belum bayar 200.00
11/12/23 8 1 unit meja dikembalikan XXX, PT. Karena rusak 800.00
13/12/23 10 XXX, PT. Bayar lunas utangnya 6,930.00
15/12/23 12 Jual jasa service IDR 300,- & pelanggan baru bayar 40% 180.00
17/12/23 14 Pelanggan bayar lunas utangnya tgl. 15-Dec-2023 180.00
Total 8,110.00 7,910.00
1-1310 Perlengkapan Kantor (Supplies) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
07/12/23 5 Beli Perlengkapan Kantor IDR 1.000,- & baru bayar DP 30% 1,000.00
31/12/23 Adj1 Perlengkapan tersisa IDR 100 900.00
Total 1,000.00 900.00
1-1430 Uang Muka Sewa (Prepaid Rent) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
05/12/23 3 Bayar Uang Muka Sewa IDR 240,- (utk 1th) 240.00

GL Page 4
31/12/23 Adj5 Penyesuaian Uang Muka Sewa sebulan 20.00
Total 240.00 20.00

1-1510 Bunga Yg Msh Akan Diterima (Interest Receivable) 1.00

Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj6 Penyesuaian Pendapatan Yang Masih Akan Diterima IDR 12,- 12.00
Total 12.00 -
1-1610 Persediaan Barang Dagang (Merchandise Inventory) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 1,513.20
Total 1,513.20 -
1-2210 Nilai Perolehan Kendaraan (Vehicle at Cost) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
08/12/23 6 Beli Motor IDR 14.000,- & baru bayar 50% 14,000.00
Total 14,000.00 -
1-2220 Akum. Peny. Kendaraan (Vehicle Acum. Dep.) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj3 Penyusutan Motor sebulan (masa manfaat 4th & metode garis lurus) 291.67
Total - 291.67
1-2310 Nilai Perolehan Peralatan (Equipment at Cost) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
03/12/23 1 Pemilik Perusahaan memberikan modal IDR 4.500,- (Komputer) & IDR 7. 4,500.00
Total 4,500.00 -
1-2320 Akum. Peny. Peralatan (Equipment Acum. Dep.) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & metode garis lurus) 93.75
Total - 93.75
2-1200 Utang (Accounts Payable) 7.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
04/12/23 2 Beli Barang Dagang (10 unit Meja @IDR 500,- & 23 unit Kursi @IDR 20,-) secara kredit, 5,460.00
06/12/23 4 1 unit kursi dikembalikan ke BBB, PT. Karena rusak 20.00
07/12/23 5 Beli Perlengkapan Kantor IDR 1.000,- & baru bayar DP 30% 700.00
08/12/23 6 Beli Motor IDR 14.000,- & baru bayar 50% 7,000.00
14/12/23 11 Bayar lunas utang BBB, PT., dikurangi Diskon 5,440.00
16/12/23 13 Bayar lunas utang tgl. 08-Dec-18 700.00

GL Page 5
20/12/23 17 Utang ke Bank IDR 500,- 500.00
Total 6,160.00 13,660.00
2-1300 Beban Yg Msh Hrs Dibayar (Accrued Expenses) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj5 Penyesuaian Uang Muka Sewa sebulan 150.00
Total - 150.00

2-1400 Pendapatan Diterima Dimuka (Unearned Revenue) 2.00

Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
19/12/23 16 Terima Uang Muka IDR 300,- untuk Jasa Sewa selama 6 bulan 300.00
31/12/23 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan 50.00
Total 50.00 300.00
3-1001 Modal Mr. Ray (Mr. Ray, Capital) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
03/12/23 1 Pemilik Perusahaan memberikan modal IDR 4.500,- (Komputer) & IDR 7.600,- (Kas) 12,100.00
Total - 12,100.00

3-1002 Prive Mr. Ray (Mr. Ray, Prive) 1.00

Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
22/12/23 19 Pemilik mengambil modalnya IDR 12,- (Kas) 12.00
Total 12.00 -
3-1003 Laba Ditahan (Retained Earnings) -
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :

Total - -
4-1001 Penjualan (Sales) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
10/12/23 7 Jual jasa service IDR 200,- & pelanggan belum bayar 7,730.00
Total - 7,730.00
4-1002 Potongan Penjualan (Sales Discount) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
14/12/23 11 Bayar lunas utang BBB, PT., dikurangi Diskon 138.60
Total 138.60 -
4-1003 Retur Penjualan (Sales Return) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
12/12/23 9 Bayar listrik IDR 70,- 800.00

GL Page 6
 Total 800.00 -
4-1004 Pendapatan Jasa Perbaikan (Service Income) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
11/12/23 8 1 unit meja dikembalikan XXX, PT. Karena rusak 200.00
15/12/23 12 Jual jasa service IDR 300,- & pelanggan baru bayar 40% 300.00
Total - 500.00

4-1005 Pendapatan Sewa (Rent Income) 1.00

Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj4 Penyesuaian Pendapatan Diterima Dimuka sebulan 50.00
Total - 50.00
5-0001 Beban Pokok Penjualan (Cost of Goods Sold) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 3,763.60
Total 3,763.60 -
5-0002 Pembelian (Purchase) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
04/12/23 2 Beli Barang Dagang (10 unit Meja @IDR 500,- & 23 unit Kursi @IDR 20,-) 5,460.00
31/12/23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 5,460.00
Total 5,460.00 5,460.00
5-0003 Potongan Pembelian (Purchase Discount) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
07/12/23 5 Beli Perlengkapan Kantor IDR 1.000,- & baru bayar DP 30% 163.20
31/12/23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 163.20
Total 163.20 163.20
5-0004 Retur Pembelian (Purchase Return) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
06/12/23 4 1 unit kursi dikembalikan ke BBB, PT. Karena rusak 20.00
31/12/23 Adj7 Beban Gaji yang belum dibayar utk bulan Desember IDR 150 20.00
Total 20.00 20.00
6-2101 Beban Gaji (Salaries Expense) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
18/12/23 15 Bayar Gaji Pegawai IDR 120,- 120.00
31/12/23 Adj5 Penyesuaian Uang Muka Sewa sebulan 150.00
Total 270.00 -

GL Page 7
 6-2301 Beban Listrik (Electricity Expense) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
13/12/23 10 XXX, PT. Bayar lunas utangnya 70.00
Total 70.00 -
6-2404 Beban Sewa (Rent. Expense) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj5 Penyesuaian Uang Muka Sewa sebulan 20.00
Total 20.00 -
6-2501 Beban Perlengkapan Kantor (Supplies Expense) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj1 Perlengkapan tersisa IDR 100 900.00
Total 900.00 -
6-2601 Beban Penyusutan Kendaraan (Vehicle Dep. Expense) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj3 Penyusutan Motor sebulan (masa manfaat 4th & metode garis lurus) 291.67
Total 291.67 -
6-2602 Beban Penyusutan Peralatan (Equipment Dep. Expense) 1.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
31/12/23 Adj2 Penyusutan Komputer sebulan (masa manfaat 4th & metode garis lurus) 93.75
Total 93.75 -
9-1000 Pendapatan Bunga (Interest Income) 2.00
Date Trans. Trans. Debit Credit
Num. Description
Beginning Balance :
21/12/23 18 Terima bunga dari Bank IDR 9,- 9.00
31/12/23 Adj6 Penyesuaian Pendapatan Yang Masih Akan Diterima IDR 12,- 12.00
Total - 21.00

Grand Total 63,088.42 63,088.42

9,098.42 63,088.42
53,990.00 -

GL Page 8
Balance

20.00
7,620.00
7,380.00
7,080.00
80.00
10.00
6,801.40
1,524.60
1,644.60
944.60
1,124.60
1,004.60
1,304.60
1,804.60
1,813.60
1,801.60

Balance

500.00
500.00

Balance

15.00
7,745.00
7,945.00
7,145.00
215.00
395.00
215.00

Balance

-
1,000.00
100.00

Balance

-
240.00

GL Page 9
 220.00

Balance

-
12.00

Balance

-
1,513.20

Balance

-
14,000.00

Balance

-
(291.67)

Balance

-
4,500.00

Balance

-
(93.75)

Balance

-
5,460.00
5,440.00
6,140.00
13,140.00
7,700.00
7,000.00

GL Page 10
 7,500.00

Balance

-
150.00

Balance

-
300.00
250.00

Balance

215.00
12,315.00

Balance

(5.00)
(17.00)

Balance

325.00
325.00

Balance

7,730.00

Balance

(138.60)

Balance

(800.00)

GL Page 11
Balance

200.00
500.00

Balance

50.00

Balance

3,763.60

Balance

5,460.00
-

Balance

(163.20)
-

Balance

(20.00)
-

Balance

120.00
270.00

GL Page 12
Balance

70.00

Balance

20.00

Balance

900.00

Balance

291.67

Balance

93.75

Balance

9.00
21.00

GL Page 13
Ray & D. Consultant Statement of
Worksheet per 31 December 2023 Comprehensive
Income
ACC. ACCOUNT Beginning Balance TRANC. SUM. TRIAL BALANCE ADJUSMENT ADJUSTED Statement of Financial INCOME
NUM. NAME TRIAL BALANCE Position/Balance Sheet STATEMENT
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET

1-1110 Kas (Cash) 20 15,500 13,719 1,801.60 1,801.60 1,801.60

1-1120 Deposito (Cash in Deposits) 500 - - 500.00 500.00 500.00
1-1210 Piutang (Accounts Receivable) 15 8,110 7,910 215.00 215.00 215.00
1-1310 Perlengkapan Kantor (Supplies) 1,000 - 1,000.00 900.00 100.00 100.00
1-1430 Uang Muka Sewa (Prepaid Rent) 240 - 240.00 20.00 220.00 220.00
1-1510 Bunga Yg Msh Akan Diterima (Interest Receivable) - - 12.00 12.00 12.00
1-1610 Persediaan Barang Dagang (Merchandise Inventory) - - 1,513.20 1,513.20 1,513.20
1-2210 Nilai Perolehan Kendaraan (Vehicle at Cost) 14,000 - 14,000.00 14,000.00 14,000.00
1-2220 Akum. Peny. Kendaraan (Vehicle Acum. Dep.) - - 291.67 (291.67) (291.67)
1-2310 Nilai Perolehan Peralatan (Equipment at Cost) 4,500 - 4,500.00 4,500.00 4,500.00
1-2320 Akum. Peny. Peralatan (Equipment Acum. Dep.) - - 93.75 (93.75) (93.75)
- -
2-1200 Utang (Accounts Payable) 6,160 13,660 7,500.00 7,500.00 7,500.00
2-1300 Beban Yg Msh Hrs Dibayar (Accrued Expenses) - - 150.00 150.00 150.00
2-1400 Pendapatan Diterima Dimuka (Unearned Revenue) - 300 300.00 50.00 250.00 250.00
- - - -
3-1001 Modal Mr. Ray (Mr. Ray, Capital) 215 - 12,100 12,315.00 12,315.00 12,315.00
3-1002 Prive Mr. Ray (Mr. Ray, Prive) (5) 12 - (17.00) (17.00) (17.00)
3-1003 Laba Ditahan (Retained Earnings) 325 - - 325.00 325.00 325.00
- -
4-1001 Penjualan (Sales) - 7,730 7,730.00 7,730.00
4-1002 Potongan Penjualan (Sales Discount) 139 - (138.60) (138.60)
4-1003 Retur Penjualan (Sales Return) 800 - (800.00) (800.00)
4-1004 Pendapatan Jasa Perbaikan (Service Income) - 500 500.00 500.00
4-1005 Pendapatan Sewa (Rent Income) - - 50.00 50.00
- -
5-0001 Beban Pokok Penjualan (Cost of Goods Sold) - - 3,763.60 3,763.60 3,763.60
5-0002 Pembelian (Purchase) 5,460 - 5,460.00 5,460.00 - -
5-0003 Potongan Pembelian (Purchase Discount) - 163 (163.20) 163.20 - -
5-0004 Retur Pembelian (Purchase Return) - 20 (20.00) 20.00 - -
- -
6-2101 Beban Gaji (Salaries Expense) 120 - 120.00 150.00 270.00 270.00
6-2301 Beban Listrik (Electricity Expense) 70 - 70.00 70.00 70.00
6-2404 Beban Sewa (Rent. Expense) - - 20.00 20.00 20.00
6-2501 Beban Perlengkapan Kantor (Supplies Expense) - - 900.00 900.00 900.00
6-2601 Beban Penyusutan Kendaraan (Vehicle Dep. Expense) - - 291.67 291.67 291.67
6-2602 Beban Penyusutan Peralatan (Equipment Dep. Expense) - - 93.75 93.75 93.75

Worksheet Page 14
Ray & D. Consultant Statement of
Worksheet per 31 December 2023 Comprehensive
Income
ACC. ACCOUNT Beginning Balance TRANC. SUM. TRIAL BALANCE ADJUSMENT ADJUSTED Statement of Financial INCOME
NUM. NAME TRIAL BALANCE Position/Balance Sheet STATEMENT
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET

- - -
9-1000 Pendapatan Bunga (Interest Income) - 9 9.00 12.00 21.00

TOTAL 535 535 56,111 56,111 27,723.40 27,723.40 6,977.42 6,977.42 27,885.40 27,885.40 22,476.38 20,523.00 5,409.02

L A B A B E R S I H (N E T I N C O M E) - - - - - 1,953.38 1,953.38

GRAND TOTAL 22,476.38 22,476.38 7,362.40

Worksheet Page 15
Ray & D. Consultant Statement of
Worksheet per 31 December 2023 Comprehensive
Income
ACC. ACCOUNT INCOME
NUM. NAME STATEMENT
KREDIT

1-1110 Kas (Cash)

1-1120 Deposito (Cash in Deposits)
1-1210 Piutang (Accounts Receivable)
1-1310 Perlengkapan Kantor (Supplies)
1-1430 Uang Muka Sewa (Prepaid Rent)
1-1510 Bunga Yg Msh Akan Diterima (Interest Receivable)
1-1610 Persediaan Barang Dagang (Merchandise Inventory)
1-2210 Nilai Perolehan Kendaraan (Vehicle at Cost)
1-2220 Akum. Peny. Kendaraan (Vehicle Acum. Dep.)
1-2310 Nilai Perolehan Peralatan (Equipment at Cost)
1-2320 Akum. Peny. Peralatan (Equipment Acum. Dep.)

2-1200 Utang (Accounts Payable)

2-1300 Beban Yg Msh Hrs Dibayar (Accrued Expenses)
2-1400 Pendapatan Diterima Dimuka (Unearned Revenue)

3-1001 Modal Mr. Ray (Mr. Ray, Capital)

3-1002 Prive Mr. Ray (Mr. Ray, Prive)
3-1003 Laba Ditahan (Retained Earnings)

4-1001 Penjualan (Sales) 7,730.00

4-1002 Potongan Penjualan (Sales Discount) (138.60)
4-1003 Retur Penjualan (Sales Return) (800.00)
4-1004 Pendapatan Jasa Perbaikan (Service Income) 500.00
4-1005 Pendapatan Sewa (Rent Income) 50.00

5-0001 Beban Pokok Penjualan (Cost of Goods Sold)

5-0002 Pembelian (Purchase)
5-0003 Potongan Pembelian (Purchase Discount)
5-0004 Retur Pembelian (Purchase Return)

6-2101 Beban Gaji (Salaries Expense)

6-2301 Beban Listrik (Electricity Expense)
6-2404 Beban Sewa (Rent. Expense)
6-2501 Beban Perlengkapan Kantor (Supplies Expense)
6-2601 Beban Penyusutan Kendaraan (Vehicle Dep. Expense)
6-2602 Beban Penyusutan Peralatan (Equipment Dep. Expense)

Worksheet Page 16
Ray & D. Consultant Statement of
Worksheet per 31 December 2023 Comprehensive
Income
ACC. ACCOUNT INCOME
NUM. NAME STATEMENT
KREDIT

9-1000 Pendapatan Bunga (Interest Income) 21.00

TOTAL 7,362.40

L A B A B E R S I H (N E T I N C O M E)

GRAND TOTAL 7,362.40

Worksheet Page 17
Ray & D. Consultant
Statement of Financial Position/Balance Sheet per 31 December 2023

AKTIVA (ASSETS) PASIVA (LIABILITIES & EQUITY)

AKTIVA LANCAR (CURRENT ASSETS) KEWAJIBAN LANCAR (CURRENT LIABILITIES)

Kas (Cash) Rp. 1,801.60 Utang (Accounts Payable) Rp. 7,500.00
Deposito (Cash in Deposits) 500.00 Beban Yg Msh Hrs Dibayar (Accrued Expenses) 150.00
Piutang (Accounts Receivable) 215.00 Pendapatan Diterima Dimuka (Unearned Revenue) 250.00
Perlengkapan Kantor (Supplies) 100.00 TOTAL KEWAJIBAN LANCAR Rp. 7,900.00
Uang Muka Sewa (Prepaid Rent) 220.00
Bunga Yg Msh Akan Diterima (Interest Receivable) 12.00
Persediaan Barang Dagang (Merchandise Inventory) 1,513.20
TOTAL AKTIVA LANCAR Rp. 4,361.80
EQUITAS (EQUITY)
AKTIVA TETAP (FIXED ASSETS) Modal Mr. Ray (Mr. Ray, Capital) Rp. 12,315.00
Nilai Perolehan Kendaraan (Vehicle at Cost) Rp. 14,000.00 Prive Mr. Ray (Mr. Ray, Prive) (17.00)
Akum. Peny. Kendaraan (Vehicle Acum. Dep.) (291.67) Laba Ditahan (Retained Earnings) 325.00
Nilai Perolehan Peralatan (Equipment at Cost) 4,500.00 L A B A B E R S I H (N E T I N C O M E) 1,953.38
Akum. Peny. Peralatan (Equipment Acum. Dep.) (93.75) TOTAL EQUITAS Rp. 14,576.38
TOTAL AKTIVA TETAP Rp. 18,114.58
TOTAL AKTIVA Rp. 22,476.38 TOTAL PASIVA Rp. 22,476.38

Balance Sheet / Income Statement Page 18

Ray & D. Consultant
Statement of Comprehensive Income/Income Statement per 31 December 2023

PENDAPATAN (INCOME)
Penjualan (Sales) Rp. 7,730.00
Potongan Penjualan (Sales Discount) Rp. (138.60)
Retur Penjualan (Sales Return) Rp. (800.00)
Pendapatan Jasa Perbaikan (Service Income) Rp. 500.00
Pendapatan Sewa (Rent Income) Rp. 50.00
TOTAL PENDAPATAN Rp. 7,341.40

Beban Pokok Penjualan (Cost of Goods Sold) 3,763.60

LABA BRUTO 3,577.80

Beban-Beban (EXPENSES)
Beban Gaji (Salaries Expense) Rp. 270.00
Beban Listrik (Electricity Expense) 70.00
Beban Sewa (Rent. Expense) 20.00
Beban Perlengkapan Kantor (Supplies Expense) 900.00
Beban Penyusutan Kendaraan (Vehicle Dep. Expense) 291.67
Beban Penyusutan Peralatan (Equipment Dep. Expense) 93.75
TOTAL Beban-Beban Rp. 1,645.42

Pendapatan Bunga (Interest Income) Rp. 21.00

L A B A B E R S I H (N E T I N C O M E) Rp. 1,953.38

Balance Sheet / Income Statement Page 19

PT. STUDIO RAY
Statement of Cash Flows per 31 December 2023

Net changes of Cash provided by Operating Activities

Penerimaan dari Pelanggan Rp. 7,091.40
Penerimaan dari Pendapatan Lainya 309.00
Bayar Beban-Beban Operasional (190.00)
Bayar Uang Muka (240.00)
Pembayaran ke Supplier (5,576.80)
Total Net changes of Cash provided by Operating Activities Rp. 1,393.60
Net changes of Cash provided by Investing Activities
Purchase Vehicle Rp. (7,700.00)
Purchase Equipment
Selling Vehicle
Selling Equipment
Total Net changes of Cash provided by Investing Activities Rp. (7,700.00)
Net changes of Cash provided by Funding Activities
Pinjam Uang ke Bank Rp. 500.00
Bayar Utang Ke Bank
Modal Mr. Ray (Mr. Ray, Capital) 7,600.00
Prive Mr. Ray (Mr. Ray, Prive) (12.00)
Total Net changes of Cash provided by Funding Activities Rp. 8,088.00
Total Net changes of Cash Rp. 1,781.60
Cash in Beginning Period Rp. 20.00
Cash ending Rp. 1,801.60

PT. STUDIO RAY

Statement of Stockholders Equities per 31 December 2023

Modal Mr. Ray Laba Ditahan LABA BER

(Mr. Ray, Prive Mr. Ray (Retained S I H (N E T I
Capital) (Mr. Ray, Prive) Earning) N C O M E) Total Equities
Balance 31 December 2023 Rp. 215.00 Rp. (5.00) Rp. Rp. Rp. 215.00
Additional : 215.00
Modal Mr. Ray (Mr. Ray, Capital) Rp. 12,315.00 Rp. Rp. Rp. Rp. 12,530.00
Prive Mr. Ray (Mr. Ray, Prive) (12.00) 12,518.00
Laba Ditahan (Retained Earning) 325.00 12,843.00
L A B A B E R S I H (N E T I N C O M E) 1,953.38 14,796.38
Balance 31 December 2023 Rp. 12,315.00 Rp. (12.00) Rp. 325.00 Rp. 1,953.38 Rp. 14,796.38

Balance Sheet / Income Statement Page 20