ADJUSTMENT JOURNAL

31 Desember

DATE INVOICE DESCRIPTION REF

NO.
2021 31 BM/02 Cash In Bank 1-1101
DES Bank Service Charge 9-1001
Interest Revenue 8-1101
31 BM/03 Supplise Expense 6-1107
Office Supplies 1-1302
Uncollectible Accounts 6-1102
Allowance For Doubtful Debt 1-1202
31 BM/04 Depreciation Expense- Building 6-1109
Accum Dep. Building 1-2202
Depreciation Expense- Equipment 6-1110
Accum Dep. Office Equipment 1-2302
Depreciation Expense- Vehicle 6-1104
Accum Dep. Vehicle 1-2402
31 BM/05 Wages & Salaries Expense 6-1101
Accrued Expense 2-1202
31 BM/06 Dividend 3-2102
Dividend Payable 2-1203
Income Tax Payable 2-1205
31 BM/07 VAT Out 2-1204
VAT In 1-1401
Prepaid VAT 1-1402
31 Income Tax Expense 6-1108
Income Tax Payable 2-1205

TOTAL

RECAPITULATION
DEBT
ACC. NUMBER AMOUNT
1-1101
2-1204
3-2102
6-1101
6-1102
6-1104
6-1107
6-1108
6-1109
6-1110
9-1001

TOTAL
AL

DEBT CREDIT

1,341,000.00
60,700.00
1,401,700.00
2,443,750.00
2,443,750.00
11,174,625.00
11,174,625.00
2,000,000.00
2,000,000.00
350,000.00
350,000.00
1,612,500.00
1,612,500.00
31,250,000.00
31,250,000.00
37,500,000.00
33,750,000.00
3,750,000.00
71,706,250.00
54,774,850.00
16,931,400.00
236,911,825.00
236,911,825.00

396,350,650.00 396,350,650.00

ITULATION
CREDIT
ACC. NUMBER AMOUNT
1-1202
1-1302
1-1401
1-1402
1-2202
1-2302
1-2402
2-1202
2-1203
2-1205 240,661,825.00
8-1101

TOTAL
 3

Unadjusted Trial Balance

Acc. No Account Name
Dr. Cr.
11101 Cash In Bank 892,435,975.00
11102 Petty Cash 10,000,000.00
11201 Account Receivable 522,156,250.00
11202 Allowance for Doubtful Debt - 731,500.00
11203 Other Receivable -
11301 Merchandise Inventory 467,653,489.00
11302 Office Supplise 3,743,750.00
11401 VAT In 54,774,850.00
11402 Prepaid VAT 740,906,250.00
12101 Land 500,000,000.00
12201 Building at Cost 1,250,000,000.00
12202 Accum. Dep,- Building 166,000,000.00
12301 Office Equipment at Cost 150,000,000.00
12302 Accum. Dep.- Office Equipment 29,050,000.00
12401 Vehicle at Cost 271,000,000.00
12402 Accum. Dep.- Vehicle 112,387,500.00
21201 Account Payable 331,857,350.00
21202 Accrued Expense -
21203 Dividend Payable -
21204 VAT Out 71,706,250.00
21205 Income Tax Payable -
22101 Bank Loans 360,000,000.00
31101 Common Stock 300,000,000.00
32101 Retained Earnings 1,915,771,370.00
32102 Dividend -
38001 Income Summary -
39999 Historical Balancing -
41101 Sales of Merchandise 8,140,125,000.00
41102 Sales Discount 50,795,375.00
41103 Sales Return 38,062,500.00
42101 Service Income 12,456,000.00
51101 Cost of goods Sold 6,024,470,011.00
51102 Purchase Discount 34,888,550.00
61101 Wages & Salaries Expense 343,750,000.00
61102 Uncollectible Accounts 6,000,000.00
61103 Advertising Expense 7,500,000.00
61104 Depreciation Expense- Vehicle 17,737,500.00
61105 Maintenance Expense 7,800,000.00
61106 Newspaper & Tabloid Expense 6,000,000.00
61107 Supplies Expense 13,365,000.00
61108 Income tax Expense -
61109 Depreciation Exp- Building 22,000,000.00
61110 Depreciation Exp- Equipment 3,850,000.00
61111 Electricity, Telp, & Water Expense 24,194,070.00
81101 Interest Revenue 13,365,000.00
81999 Other Revenue 1,327,000.00
91001 Bank Charge 607,500.00
91101 Interest Expense 59,400,000.00
91999 Other Expense -

TOTAL 11,488,202,520.00 11,488,202,520.00

 WORKSHEET
31 DESEMBER

Adjustments Adjusted Trial Balance

Dr. Cr. Dr. Cr.
1,341,000.00 893,776,975.00
10,000,000.00
522,156,250.00
11,174,625.00 10,443,125.00
-
467,653,489.00
2,443,750.00 1,300,000.00
54,774,850.00 -
16,931,400.00 723,974,850.00
500,000,000.00
1,250,000,000.00
2,000,000.00 168,000,000.00
150,000,000.00
350,000.00 29,400,000.00
271,000,000.00
1,612,500.00 114,000,000.00
331,857,350.00
31,250,000.00 31,250,000.00
33,750,000.00 33,750,000.00
71,706,250.00 -
240,661,825.00 240,661,825.00
360,000,000.00
300,000,000.00
1,915,771,370.00
37,500,000.00 37,500,000.00
-
-
8,140,125,000.00
50,795,375.00
38,062,500.00
12,456,000.00
6,024,470,011.00
34,888,550.00
31,250,000.00 375,000,000.00
11,174,625.00 17,174,625.00
7,500,000.00
1,612,500.00 19,350,000.00
7,800,000.00
6,000,000.00
2,443,750.00 15,808,750.00
236,911,825.00 236,911,825.00
 2,000,000.00 24,000,000.00
350,000.00 4,200,000.00
24,194,070.00
1,401,700.00 14,766,700.00
1,327,000.00
60,700.00 668,200.00
59,400,000.00
-

159,438,825.00 159,438,825.00 11,501,785,095.00 11,501,785,095.00

NET PROFIT BEFORE TAX

396,350,650.00 396,350,650.00 11,738,696,920.00 11,738,696,920.00

NET PROFIT AFTER TAX
 (dalam rupiah)
Income Statement Balance
Dr. Cr. Dr. Cr.
893,776,975.00
10,000,000.00
522,156,250.00
10,443,125.00
-
467,653,489.00
1,300,000.00
-
723,974,850.00
500,000,000.00
1,250,000,000.00
168,000,000.00
150,000,000.00
29,400,000.00
271,000,000.00
114,000,000.00
331,857,350.00
31,250,000.00
33,750,000.00

240,661,825.00
360,000,000.00
300,000,000.00
1,915,771,370.00
37,500,000.00
-
-
8,140,125,000.00
50,795,375.00
38,062,500.00
12,456,000.00
6,024,470,011.00
34,888,550.00
375,000,000.00
17,174,625.00
7,500,000.00
19,350,000.00
7,800,000.00
6,000,000.00
15,808,750.00
236,911,825.00
 24,000,000.00
4,200,000.00
24,194,070.00
14,766,700.00
1,327,000.00
668,200.00
59,400,000.00
-

6,674,423,531.00 8,203,563,250.00 4,827,361,564.00 3,298,221,845.00

1,529,139,719.00 1,529,139,719.00
8,203,563,250.00 8,203,563,250.00 4,827,361,564.00 4,827,361,564.00
6,911,335,356.00 8,203,563,250.00 4,827,361,564.00 3,535,133,670.00
1,292,227,894.00 1,292,227,894.00
8,203,563,250.00 8,203,563,250.00 4,827,361,564.00 4,827,361,564.00

-
 INCOME STATEMENT
Untuk Periode yang Berakhir 31 Desember

INCOME:
Sales of Merchandise 8,140,125,000.00
Sales Discount 50,795,375.00
Sales Return 38,062,500.00
Service Income - 12,456,000.00
76,401,875.00

Total Income 8,063,723,125.00

COST OF GOODS SOLD:

Cost of Goods Sold 6,024,470,011.00
Purchase Discount - 34,888,550.00
Total Cost of Goods Sold 5,989,581,461.00
2,074,141,664.00

OPERATING EXPENSE:
Wages & Salaries Expense 375,000,000.00
Uncollectible Accounts 17,174,625.00
Advertising Expense 7,500,000.00
Depreciation Expense- Vehicle 19,350,000.00
Maintenance Expense 7,800,000.00
Newspaper & Tabloid Expense 6,000,000.00
Supplies Expense 15,808,750.00
Income tax Expense -
Depreciation Exp- Building 24,000,000.00
Depreciation Exp- Equipment 4,200,000.00
Electricity, Telp, & Water Expense 24,194,070.00
Total Operating Expense 501,027,445.00
1,573,114,219.00

OTHER REVENUE:
Interest Revenue 14,766,700.00
Other Revenue 1,327,000.00
Total Other Revenue 16,093,700.00
1,589,207,919.00

OTHER EXPENSE:
Bank Charge 668,200.00
Interest Expense 59,400,000.00
Other Expense -
Total Other Expense 60,068,200.00
NET PROFIT BEFORE TAX 1,529,139,719.00
Income Tax Expense 236,911,825.00
NET PROFIT AFTER TAX 1,292,227,894.00

Peredaran Bruto :
Sales of merchandise 8,140,125,000.00
Sales return 38,062,500.00
Service Income 12,456,000.00
Peredaran Bruto Rp 8,114,518,500.00 (KURANG DARI 4,8 M)

Penghasilan Kena Pajak :

PKP Rp 1,529,139,719.00
Tarif Pajak tahun 2021 22%
Potongan 50%
Income Tax Expense Rp 236,911,825.00
(-)

(+)

(-)

(-)

(+)

(-)
 STATEMENT OF RETAINED EARNING'S
Untuk Periode yang Berakhir 31 Desember

Description
Retained Earnings

NET PROFIT AFTER TAX Rp 1,292,227,894.00

Dividend -Rp 37,500,000.00
NG'S
ber

Rp 1,915,771,370.00

Rp 1,254,727,894.00
Rp 3,170,499,264.00
 FINANCIAL POSITION REPORT
31 DESEMBER

ASSETS
CURRENT ASET:
Cash In Bank Rp 893,776,975.00
Petty Cash Rp 10,000,000.00
Account Receivable Rp 522,156,250.00
Allowance for Doubtful Debt -Rp 10,443,125.00
Other Receivable -
Merchandise Inventory Rp 467,653,489.00
Office Supplise Rp 1,300,000.00
VAT In -
Prepaid VAT Rp 723,974,850.00
Rp 2,608,418,439.00

FIXED ASET:
Land Rp 500,000,000.00
Building at Cost Rp 1,250,000,000.00
Accum. Dep,- Building -Rp 168,000,000.00
Office Equipment at Cost Rp 150,000,000.00
Accum. Dep.- Office Equipment -Rp 29,400,000.00
Vehicle at Cost Rp 271,000,000.00
Accum. Dep.- Vehicle -Rp 114,000,000.00
Rp 1,859,600,000.00

Rp 4,468,018,439.00
L POSITION REPORT
DESEMBER

LIABILITES & EQUITY

CURRENT LIABILITY:
Account Payable Rp 331,857,350.00
Accrued Expense Rp 31,250,000.00
Dividend Payable Rp 33,750,000.00
VAT Out
Income Tax Payable Rp 240,661,825.00
Rp 637,519,175.00

LONG TERM LIABILITY:

Bank Loans Rp 360,000,000.00
Rp 360,000,000.00

EQUITY:
Common Stock Rp 300,000,000.00
Retained Earnings Rp 3,170,499,924.00

Rp 3,470,499,924.00

Rp 4,468,019,099.00
 STATEMENT OF CASH FLOW

Direct Methods
SALDO
KETERANGAN Rp
Rp
A. Arus Kas dari Aktivitas Operasi
Penambahan Kas:
1. Pelunasan piutang dagang Rp 950,767,125.00
2. Pelunasan piutang karyawan Rp 1,875,000.00

Total penambahan kas Rp 952,642,125.00

Pengurangan Kas:
1. Pembayaran Utang Dagang Rp 884,108,500.00
2. Pembayaran Gaji Karyawan Rp 31,250,000.00
3. Pembayaran Listrik, air, dan telepon Rp 2,625,000.00
4. Pengisian Kembali Kas Kecil Rp 3,993,750.00

Total Pengurangan Kas Rp 921,977,250.00

Total Arus Kas dari Aktivitas Operasi Rp 30,664,875.00

B. Arus Kas dari Aktivitas Investasi

C. Arus Kas dari Aktivitas Pendanaan
Penambahan Kas:
1. Pendapatan Bunga Rp 1,341,000.00

Total Penambahan Kas Rp 1,341,000.00

Pengurangan Kas
1. Bank Loan Rp 9,000,000.00
2. Interest Expense Rp 4,950,000.00

Total Pengurangan Kas Rp 13,950,000.00

Total Arus Kas dari Aktivitas Pendanaan -Rp 12,609,000.00
Kenaikan Kas dari Aktivitas Arus Kas Rp 18,055,875.00
Saldo Kas Awal Periode, 1 Desember 2021 Rp 885,721,100.00
Saldo Kas Akhir Periode, 31 Desember 2021 Rp 903,776,975.00
 CLOSING JOURNAL
31 DESEMBER 2017

Date Description Ref Debt

Total
Credit
 POST CLOSING TRIAL BALANCE
PER 31 DESEMBER

Amount
Acc No Account Name
Debt

TOTAL
CE

Amount
Credit