PT NURI INDAH

ADJUSMENT ENTRIES
END 31 DECEMBER 2020

Dat Invoice
Description Ref Debit Credit
e No
Dec          
31
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total  
 PT NURI INDAH
WORKSHEET
DECEMBER, 31 2020
IN RUPIAH
Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Petty cash                    
Cash in Bank                    
Accounts Receivable                    
Allowance for Doubtful
               
Debt    
Employee Receivable                    
Merchandise Inventory                    
Store Supplies                    
VAT In                    
Stock Investments                    
Land                    
Building at Costs                    
Building Accumulated
               
Depr.    
Vehicle at Cost                    
Vehicle Accumulated
               
Depr.    
Equiptment at Cost                    
Equiptment Accumulated
               
Depr.    
Accounts Payable                    
Income Tax Payable                    
VAT Out                    
Bank BNI'46 Jakarta Loan                    
Common Stock                    
Retained Earning                    
Devidend                    
 Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Freight Collected                    
Late Fee Collected                    
Sales Discount                    
Sales Return                    
Cost of Good Sold
Wages & Salaries
Advertising Expense
Water Telephone and
Electricity Expense
Supplies Expense
Bad Debt Expense
Depreciation Expense
Building
Depreciation Expense
Vehicle
Depreciation Expense
Equipment
Late Fee Expense
Interest Income
Devidend Income
Interest Expense
Bank Service Charge
Income Tax Expense

TOTAL
JUMLAH
LABA/RUGI
 PT NURI INDAH
PROFIT AND LOSS
PERIOD END 31 DEC 2020

Sales
Sales Return
Sales Discount
Freight Collected
Late Fee Collected
Net Sales
 
Cost of Goods Sold
Cost of Sales
Gross profit
 
Operating Expense :
Wages & Salaries
Advertising Expense
Utility Expense
Water Telephone and electricity expense
Supplies Expense
Bad Debt Expense
Depreciation expense building
Depreciation expense vehicle
Depreciation Expense equipment
Late Fee Expense
Total Operating Expense
Operating Profit
 
Other Income/Expense
Interest Income
Devidend Income
Interest Expense
Bank Service Charge
Gain/Loss sales vehicle
Total Other Income/Exepense
Net Profit Before Tax
 
Income Tax Expense
 
Net Profit after Tax
 PT NURI INDAH
STATEMENT OF RETAINED EARNING
DECEMBER, 31 2020
IN RUPIAH

Retained Earning Dec 1 2020

 
Current Year Earning
Devidend
 
Retained Earning Dec 31 2020
 PT NURI INDAH
BALANCE SHEET
END DECEMBER 2020

s       Liabilities :    
nt Assets :       Current liabilities :    
n Bank   Account Payable  
Cash   Income Tax Payable (21)
unts Receivable   VAT Out  
ance for Doubtful
   
    Total Current Liabilities  
handise Inventory  
oyee Receivable    
ies    Long Terms Liabilities
n    BANK BNI’46 Jakarta
Current Assets    
 
ment :  
Investment  
  Capital :
Aset :   Common Stock
  Retained Earning  
ng at Cost    Total Capital  
ng Accum. Dep      
     
le at Cost
le Accum. Dep

ment at Cost      
ment Accum. Dep      
     
Fixed Assets      
     
Assets   Total Liabilities & Capital
 KETERANGAN Jumlah

Cash flow from Operating activities

   
Cash receipt from costumer

Cash receipt from Employee receivable

Cash Receipt from Bank (Interest revenue)
Cash payment to Supplier

Cash payment to Late fee expense

Cash payment to PPH Payable

Cash payment to Value Added Tax

Cash payment to Bank Service Charge

Cash payment to Wages & Salaries

Cash payment of credit card

Total Cash flow from operating Activities

 
Cash flow from Investing Activities

 
Cash flow from financing activities

Cash payment of Bank loans

Net cash used by financing activities

 
Net increase/decrease in cash

Cash at the begining of period

Cash at ending of period

PT NURI INDAH
STATEMENT OF CASH FLOW
FOR YEAR ENDED DECEMBER 31, 2020
Date Description Ref Debit Credit

Dec
31
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

PT NURI INDAH
CLOSING ENTRIES
END 31 DECEMBER 2020

No Account Debit Credit

 1-1110 Petty cash
1-1120 Cash in Bank
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1320 VAT In
1-2100 Stock Investments
1-3100 Land
1-3210 Building at Costs
1-3220 Building Accumulated Depr.
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr.
1-3401 Equiptment at Cost
1-3402 Equiptment Accumulated Depr.
2-1210 Accounts Payable
2-1213 Income Tax Payable
2-1310 Vat Out
2-2100 Bank BNI’46 Jakarta Loan
3-1000 Common Stock
3-1001 Retained Earning
  Total

PT NURI INDAH
TRIAL BALANCE AFTER CLOSING
END 31 DECEMBER 2020