ADJUSTMENT

PT. SERBANEKA
TANGGAL NO NAMA AKUN KODE DEBIT KREDIT
31-Dec-18 a. #N/A 0 -
#N/A 0 -
#N/A 0 40,000,000
#N/A 0 40,000,000

31-Dec-18 b. #N/A 0 -
#N/A 0 -

31-Dec-18 c. #N/A 0 -
#N/A 0 -

31-Dec-18 d. #N/A 0 (1,500,000)

#N/A 0 (1,500,000)
#N/A 0 1,200,000
#N/A 0 1,200,000

31-Dec-18 e. #N/A 0 -
#N/A 0 -

31-Dec-18 f. #N/A 0 -
#N/A 0 -

TOTAL 39,700,000 39,700,000

-
KODE ACCOUNT
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT

- - - - -
 0
Income Statement
For the month edded 31 Desember 2018
Revenue :
Sales -
Sales Retur & Discount -
Net Sales -

Cost Of Goods Sold :

Merchandise Inventory, (Beginning) -
Purchase -
Freight In -
Purchase Retur & Discount -
Net Purchase -
Goods Available For Sale -
Merchandise Inventory, (Ending) -
Cost Of Goods Sold -
Gross Profit -

Operating Expense :
Salary Sales -
Advertising -
Insurance -
Depreciation For Vehicle -
Store Supplies -
Salary Office -
Office Supplies -
Depreciation For Equip & Building -
Total Operating Expense -
Profit Before Tax -
Tax -
Profit After Tax -
-
 0
Capital Statement
31 Desember 2018

Equity, Beginning -
Profit After Tax -
Retained Earning -
Deviden -
Equity, Ending 31 Desember 2018 -
 0
BALANCE SHEET
31 Desember 2018
ASSETS LIABILITIES & EQUITY
Current Assets : Current Liabilities :
Cash - Account Payable -
Account Receivable - PPh 21 Tax -
Merchandise Inventory - Total Current Liabilities -
Store Supplies -
Office Supplies -
Prepaid Insurance -
Prepaid Advertising -
Total Current Assets -

Fixed Assets : Equity :

Equipment & Building - Equity -
Acc. Depr. For Equip & Building - Retained Earning -
Vehicle - PL Current -
Acc. Depr. For Vehicle - Total Equity -
Deviden -
Total Fixed Assets -

Total Assets - Total Liabilities & Equity -

-
 CLOSING ENTRIES
PT. SERBANEKA
TANGGAL NAMA AKUN KODE DEBIT KREDIT
31-Dec-18 #N/A 0 -
#N/A 0 -
#N/A 0 -

31-Dec-18 #N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -
#N/A 0 -

31-Dec-18 #N/A 0 -
#N/A 0 -

31-Dec-18 #N/A 0 -
#N/A 0 -

TOTAL - -
-