Financial Statement - Contoh Soal - 311221

PT UNAI INDAH
FINANCIAL STATEMENT
31-Dec-21
PT UNAI INDAH
FINANCIAL STATEMENTS
as of : 31-Dec-21 Peraturan menteri perdagangan tahun j2020 itu menyatan untuk total aset di atas 25 miliar itu wajib audit
STATEMENT OF FINANCIAL POSITION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
Peraturan perundangan -undangan PT omzet diata
ASSETS LIABILITIES & EQUITIES REVENUES
Assurance Fee (36,000,000,000)
Current Assets Current Liabilities Non Assurance Fee -
Cash In Bank 47,982,000,000 Account payable - Total Revenues (36,000,000,000)
Trade Receivable 27,000,000,000 Other payable -
Supplies - Salary Payable - EXPENSES
Prepaid Rent 75,000,000 Accrued Expense - Salary Expenses 6,000,000,000
Prepaid Tax-PPh21 50,000,000 Unearned fees - Tax Expenses -
Other Current Assets - Tax Payable (27,000,000) Supplies Expenses 500,000,000
Total Current Assets 75,107,000,000 Total Current Liabilities (27,000,000) Continuous Development Program (PPL) 3,850,000,000
Rent Expense -
Non Current Liabilities Legal Expense -
Long-term loan - Electricity Expense -
Non-Current Assets Employee Benefit Liability - Stationery Expense 350,000,000
Fixed Asset - Total Long-Term Liabilities - Courier Expense -
Other Non Current Assets - Printing Expense -
Total Non-current Assets - Transportation Expense -
TOTAL LIABILITIES (27,000,000) Meal Expense -
Total Expense 10,700,000,000

Equities OPERATING INCOME (25,300,000,000)
Share capital (50,000,000,000)
Retained earnings (Previous Year) - OTHER EXPENSE (INCOME)
Retained earnings (Current Year) (25,300,000,000) Interest income -
TOTAL EQUITIES (75,300,000,000) Bank Charges -
TOTAL ASSETS 75,107,000,000 Others Income -
Others Expense -
TOTAL LIABILITIES & EQUITIES (75,327,000,000) Total Other Expense (Income) -
LOSS (INCOME) BEFORE FINAL TAX AND INCOME TAX (25,300,000,000)
Final Tax -
Income Tax Expenses
Current -
Deferred -
Total Income Tax Expense -
NET LOSS (INCOME) (25,300,000,000)
OTHER COMPREHENSIVE INCOME -
TOTAL COMPREHENSIVE LOSS (INCOME) (25,300,000,000)

PT UNAI INDAH
FINANCIAL STATEMENTS
as of : 31-Dec-21
STATEMENT OF FINANCIAL POSITION STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
ASSETS LIABILITIES & EQUITIES REVENUES

41000 Profesional Fee (36,000,000,000)
Current Assets Current Liabilities
Cash In Bank Account payable - h Total Revenues (36,000,000,000)
CIMB NIAGA_70553208XXXX 47,982,000,000 a Other payable - x
Salary Payable - i EXPENSES
Trade Receivable 27,000,000,000 b Accrued Expense - j 51000 Total Salary Expenses 6,000,000,000
Supplies - c Unearned fees - z Tax Expenses -
Prepaid Rent 75,000,000 d 21501 Tax Payable PPh 21 (27,000,000) k 52000 Telepon Expenses 500,000,000
Prepaid Tax-VAT-In 50,000,000 eeee 21502 Tax Payable VAT-Out (500,000,000) k2 53000 Fotocopy Rent 3,850,000,000
Prepaid Tax-PPh23 720,000,000 eee Rent Expense -
Other Current Assets - e Total Current Liabilities (527,000,000) Legal Expense -
Total Current Assets 75,827,000,000 Electricity Expense -
57000 Stationery Expense 350,000,000
Courier Expense -
Printing Expense -
Transportation Expense -
Meal Expense -
Total Expense 10,700,000,000
Non-Current Assets Non Current Liabilities OPERATING INCOME (25,300,000,000)
Fixed Asset (Peralatan kantor) - f Long-term loan - L
Other Non Current Assets - g Employee Benefit Liability - m OTHER EXPENSE (INCOME)
Total Non-current Assets - Total Long-Term Liabilities - Interest income -
Bank Charges -
Others Income -
TOTAL LIABILITIES (527,000,000) Others Expense -
Date Account Document
01-Jan-21 11100 Cash in Bank Akta Notaris

01-Jan-21 31000 Share Capital Akta Notaris
02-Jan-21 11100 Cash in Bank 1/UNAI/I/2021

02-Jan-21 11610 Prepaid Tax-PPh23 1/UNAI/I/2021
02-Jan-21 21502 Tax Payable VAT-Out 1/UNAI/I/2021
02-Jan-21 41000 Profesional Fee 1/UNAI/I/2021
25-Jan-21 51000 Salary Expense

25-Jan-21 21501 Tax Payable (PPh 21)
25-Jan-21 11100 Cash in Bank
28-Jan-21 57000 Stationery Expense 1/ATK/I/2021

28-Jan-21 11611 Prepaid Tax-VAT-In 1/ATK/I/2021
28-Jan-21 11100 Cash in Bank 1/ATK/I/2021
01-Feb-21 21502 Tax Payable VAT-Out

01-Feb-21 11611 Prepaid Tax-VAT-In
01-Feb-21 11100 Cash in Bank
01-Feb-21 21501 Tax Payable (PPh 21)

01-Feb-21 11400 Prepaid Rent 15/COHIVE/II/2021

01-Feb-21 11100 Cash in Bank 15/COHIVE/II/2021
06-Feb-21 11100 Cash in Bank 2/UNAI/II/2021

06-Feb-21 11610 Prepaid Tax-PPh23 2/UNAI/II/2021
06-Feb-21 21502 Tax Payable VAT-Out 2/UNAI/II/2021
06-Feb-21 41000 Profesional Fee 2/UNAI/II/2021
10-Feb-21 52000 Telepon Expense 1/TELP/II/2021

10-Feb-21 11611 Prepaid Tax-VAT-In 1/TELP/II/2021
10-Feb-21 11100 Cash in Bank 1/TELP/II/2021
25-Feb-21 51000 Salary Expense

25-Feb-21 21501 Tax Payable (PPh 21)
01-Mar-21 21502 Tax Payable VAT-Out

01-Mar-21 11611 Prepaid Tax-VAT-In
01-Mar-21 11100 Cash in Bank
01-Mar-21 21501 Tax Payable (PPh 21)

01-Mar-21 57000 Stationery Expense 4/ATK/III/2021

01-Mar-21 11611 Prepaid Tax-VAT-In 4/ATK/III/2021
01-Mar-21 11100 Cash in Bank 4/ATK/III/2021
05-Mar-21 11100 Cash in Bank 3/UNAI/III/2021
05-Mar-21 11610 Prepaid Tax-PPh23 3/UNAI/III/2021
05-Mar-21 21502 Tax Payable VAT-Out 3/UNAI/III/2021
05-Mar-21 41000 Profesional Fee 3/UNAI/III/2021
25-Mar-21 51000 Salary Expense

25-Mar-21 21501 Tax Payable (PPh 21)
01-Apr-21 21502 Tax Payable VAT-Out

01-Apr-21 11611 Prepaid Tax-VAT-In
01-Apr-21 11100 Cash in Bank
01-Apr-21 21501 Tax Payable (PPh 21)

08-Apr-21 11100 Cash in Bank 4/UNAI/IV/2021

08-Apr-21 11610 Prepaid Tax-PPh23 4/UNAI/IV/2021
08-Apr-21 21502 Tax Payable VAT-Out 4/UNAI/IV/2021
08-Apr-21 41000 Profesional Fee 4/UNAI/IV/2021
20-Apr-21 53000 Fotocopy Rent 4/FC/IV/2021

20-Apr-21 11611 Prepaid Tax-VAT-In 4/FC/IV/2021
20-Apr-21 11100 Cash in Bank 4/FC/IV/2021
25-Apr-21 51000 Salary Expense

25-Apr-21 21501 Tax Payable (PPh 21)
01-May-21 21502 Tax Payable VAT-Out

01-May-21 11611 Prepaid Tax-VAT-In
01-May-21 11100 Cash in Bank
01-May-21 21501 Tax Payable (PPh 21)

20-May-21 11200 Trade Receivable 5/UNAI/V/2021

20-May-21 11610 Prepaid Tax-PPh23 5/UNAI/V/2021
20-May-21 21502 Tax Payable VAT-Out 5/UNAI/V/2021
20-May-21 41000 Profesional Fee 5/UNAI/V/2021
20-May-21 53000 Fotocopy Rent 5/FC/V/2021

20-May-21 11611 Prepaid Tax-VAT-In 5/FC/V/2021
20-May-21 11100 Cash in Bank 5/FC/V/2021
25-May-21 51000 Salary Expense

25-May-21 21501 Tax Payable (PPh 21)
01-Jun-21 21502 Tax Payable VAT-Out

01-Jun-21 11611 Prepaid Tax-VAT-In
01-Jun-21 11100 Cash in Bank
01-Jun-21 21501 Tax Payable (PPh 21)
13-Jun-21 11200 Trade Receivable 6/UNAI/VI/2021

13-Jun-21 11610 Prepaid Tax-PPh23 6/UNAI/VI/2021
13-Jun-21 21502 Tax Payable VAT-Out 6/UNAI/VI/2021
13-Jun-21 41000 Profesional Fee 6/UNAI/VI/2021
20-Jun-21 53000 Fotocopy Rent 6/FC/VI/2021

20-Jun-21 11611 Prepaid Tax-VAT-In 6/FC/VI/2021
20-Jun-21 11100 Cash in Bank 6/FC/VI/2021
25-Jun-21 51000 Salary Expense

25-Jun-21 21501 Tax Payable (PPh 21)
01-Jul-21 21502 Tax Payable VAT-Out

01-Jul-21 11611 Prepaid Tax-VAT-In
01-Jul-21 11100 Cash in Bank
01-Jul-21 21501 Tax Payable (PPh 21)

07-Jul-21 11200 Trade Receivable 7/UNAI/VII/2021

07-Jul-21 11610 Prepaid Tax-PPh23 7/UNAI/VII/2021
07-Jul-21 21502 Tax Payable VAT-Out 7/UNAI/VII/2021
07-Jul-21 41000 Profesional Fee 7/UNAI/VII/2021
20-Jul-21 53000 Fotocopy Rent 7/FC/VII/2021

20-Jul-21 11611 Prepaid Tax-VAT-In 7/FC/VII/2021
20-Jul-21 11100 Cash in Bank 7/FC/VII/2021
25-Jul-21 51000 Salary Expense

25-Jul-21 21501 Tax Payable (PPh 21)
01-Aug-21 21502 Tax Payable VAT-Out

01-Aug-21 11611 Prepaid Tax-VAT-In
01-Aug-21 11100 Cash in Bank
01-Aug-21 21501 Tax Payable (PPh 21)

09-Aug-21 11200 Trade Receivable 8/UNAI/VIII/2021

09-Aug-21 11610 Prepaid Tax-PPh23 8/UNAI/VIII/2021
09-Aug-21 21502 Tax Payable VAT-Out 8/UNAI/VIII/2021
09-Aug-21 41000 Profesional Fee 8/UNAI/VIII/2021
20-Aug-21 53000 Fotocopy Rent 8/FC/VIII/2021

20-Aug-21 11611 Prepaid Tax-VAT-In 8/FC/VIII/2021
20-Aug-21 11100 Cash in Bank 8/FC/VIII/2021
25-Aug-21 51000 Salary Expense
25-Aug-21 21501 Tax Payable (PPh 21)
01-Sep-21 21502 Tax Payable VAT-Out

01-Sep-21 11611 Prepaid Tax-VAT-In
01-Sep-21 11100 Cash in Bank
01-Sep-21 21501 Tax Payable (PPh 21)

10-Sep-21 11200 Trade Receivable 9/UNAI/IX/2021

10-Sep-21 11610 Prepaid Tax-PPh23 9/UNAI/IX/2021
10-Sep-21 21502 Tax Payable VAT-Out 9/UNAI/IX/2021
10-Sep-21 41000 Profesional Fee 9/UNAI/IX/2021
20-Sep-21 53000 Fotocopy Rent 9/FC/IX/2021

20-Sep-21 11611 Prepaid Tax-VAT-In 9/FC/IX/2021
20-Sep-21 11100 Cash in Bank 9/FC/IX/2021
25-Sep-21 51000 Salary Expense

25-Sep-21 21501 Tax Payable (PPh 21)
01-Oct-21 21502 Tax Payable VAT-Out

01-Oct-21 11611 Prepaid Tax-VAT-In
01-Oct-21 11100 Cash in Bank
01-Oct-21 21501 Tax Payable (PPh 21)

11-Oct-21 11200 Trade Receivable 10/UNAI/X/2021

11-Oct-21 11610 Prepaid Tax-PPh23 10/UNAI/X/2021
11-Oct-21 21502 Tax Payable VAT-Out 10/UNAI/X/2021
11-Oct-21 41000 Profesional Fee 10/UNAI/X/2021
20-Oct-21 53000 Fotocopy Rent 10/FC/X/2021

20-Oct-21 11611 Prepaid Tax-VAT-In 10/FC/X/2021
20-Oct-21 11100 Cash in Bank 10/FC/X/2021
25-Oct-21 51000 Salary Expense

25-Oct-21 21501 Tax Payable (PPh 21)
01-Nov-21 21502 Tax Payable VAT-Out

01-Nov-21 11611 Prepaid Tax-VAT-In
01-Nov-21 11100 Cash in Bank
01-Nov-21 21501 Tax Payable (PPh 21)

13-Nov-21 11200 Trade Receivable 11/UNAI/XI/2021

13-Nov-21 11610 Prepaid Tax-PPh23 11/UNAI/XI/2021
13-Nov-21 21502 Tax Payable VAT-Out 11/UNAI/XI/2021
13-Nov-21 41000 Profesional Fee 11/UNAI/XI/2021
20-Nov-21 53000 Fotocopy Rent 11/FC/XI/2021

20-Nov-21 11611 Prepaid Tax-VAT-In 11/FC/XI/2021
20-Nov-21 11100 Cash in Bank 11/FC/XI/2021
25-Nov-21 51000 Salary Expense

25-Nov-21 21501 Tax Payable (PPh 21)
01-Dec-21 21502 Tax Payable VAT-Out

01-Dec-21 11611 Prepaid Tax-VAT-In
01-Dec-21 11100 Cash in Bank
01-Dec-21 21501 Tax Payable (PPh 21)

19-Dec-21 11200 Trade Receivable 12/UNAI/XII/2021

19-Dec-21 11610 Prepaid Tax-PPh23 12/UNAI/XII/2021
19-Dec-21 21502 Tax Payable VAT-Out 12/UNAI/XII/2021
19-Dec-21 41000 Profesional Fee 12/UNAI/XII/2021
20-Dec-21 53000 Fotocopy Rent 12/FC/XII/2021

20-Dec-21 11611 Prepaid Tax-VAT-In 12/FC/XII/2021
20-Dec-21 11100 Cash in Bank 12/FC/XII/2021
25-Dec-21 51000 Salary Expense

25-Dec-21 21501 Tax Payable (PPh 21)
Debit Credit
50,000,000,000
(50,000,000,000)
1,080,000,000
20,000,000
(100,000,000)
(1,000,000,000)
500,000,000
(27,000,000)
(473,000,000)
50,000,000
5,000,000
(55,000,000)
100,000,000
(5,000,000)
(95,000,000)
27,000,000
(27,000,000)
75,000,000
(75,000,000)
2,160,000,000
40,000,000
(200,000,000)
(2,000,000,000)
500,000,000
50,000,000
(550,000,000)
500,000,000
(27,000,000)
(473,000,000)
200,000,000
(50,000,000)
(150,000,000)
27,000,000
(27,000,000)
300,000,000
30,000,000
(330,000,000)
5,400,000,000
100,000,000
(500,000,000)
(5,000,000,000)
500,000,000
(27,000,000)
(473,000,000)
500,000,000
(30,000,000)
(470,000,000)
27,000,000
(27,000,000)
3,240,000,000
60,000,000
(300,000,000)
(3,000,000,000)
300,000,000
30,000,000
(330,000,000)
500,000,000
(27,000,000)
(473,000,000)
300,000,000
(30,000,000)
(270,000,000)
27,000,000
(27,000,000)
3,240,000,000
60,000,000
(300,000,000)
(3,000,000,000)
300,000,000
30,000,000
(330,000,000)
500,000,000
(27,000,000)
(473,000,000)
300,000,000
(30,000,000)
(270,000,000)
27,000,000
(27,000,000)
4,320,000,000
80,000,000
(400,000,000)
(4,000,000,000)
500,000,000
50,000,000
(550,000,000)
500,000,000
(27,000,000)
(473,000,000)
400,000,000
(50,000,000)
(350,000,000)
27,000,000
(27,000,000)
4,266,000,000
79,000,000
(395,000,000)
(3,950,000,000)
450,000,000
45,000,000
(495,000,000)
500,000,000
(27,000,000)
(473,000,000)
395,000,000
(45,000,000)
(350,000,000)
27,000,000
(27,000,000)
3,240,000,000
60,000,000
(300,000,000)
(3,000,000,000)
600,000,000
60,000,000
(660,000,000)
500,000,000
(27,000,000)
(473,000,000)
300,000,000
(60,000,000)
(240,000,000)
27,000,000
(27,000,000)
3,240,000,000
60,000,000
(300,000,000)
(3,000,000,000)
350,000,000
35,000,000
(385,000,000)
500,000,000
(27,000,000)
(473,000,000)
300,000,000
(35,000,000)
(265,000,000)
27,000,000
(27,000,000)
1,134,000,000
21,000,000
(105,000,000)
(1,050,000,000)
400,000,000
40,000,000
(440,000,000)
500,000,000
(27,000,000)
(473,000,000)
105,000,000
(40,000,000)
(65,000,000)
27,000,000
(27,000,000)
2,160,000,000
40,000,000
(200,000,000)
(2,000,000,000)
450,000,000
45,000,000
(495,000,000)
500,000,000
(27,000,000)
(473,000,000)
200,000,000
(45,000,000)
(155,000,000)
27,000,000
(27,000,000)
5,400,000,000
100,000,000
(500,000,000)
(5,000,000,000)
500,000,000
50,000,000
(550,000,000)
500,000,000
(27,000,000)
(473,000,000)
Remarks
Shareholder menginveestasikan uang tunai ke dalam perusahaan sebesar Rp50.000.000.000

Shareholder menginveestasikan uang tunai ke dalam perusahaan sebesar Rp50.000.000.000
Diterima jasa konsultasi dari pelanggan secara tunai

Salary Januari 2021

Salary Januari 2021
Salary Januari 2021
Membeli peralatan kantor senilai Rp50.000.000

Payment VAT Januari 2021

Payment pph 21 Januari 2021

Payment pph 21 Januari 2021
Sewa ruangan untuk satu tahun sampai 1 Feb 2021 sd 1 Feb 2022
Sewa ruangan untuk satu tahun sampai 1 Feb 2021 sd 1 Feb 2022

Beban Telp Februari 2021

Salary Februari 2021

Payment VAT Februari 2021

Payment pph 21 Februari 2021

Payment pph 21 Februari 2021
Membeli peralatan kantor

Salary Maret2021
Salary Maret2021
Salary Maret2021

Payment pph 21 Maret 2021

Payment pph 21 Maret 2021

Sewa Fotocopy April 2021

Salary April 2021

Salary April 2021
Salary April 2021
Payment VAT April 2021

Payment pph 21 April 2021

Payment pph 21 April 2021
Diterima jasa konsultasi dari pelanggan yang di bayar di kemudian hari

Sewa Fotocopy May 2021

Salary May 2021

Salary May 2021
Salary May 2021
Payment VAT May 2021

Payment pph 21 May 2021
Payment pph 21 May 2021

Sewa Fotocopy Juni 2021

Salary Juni 2021

Salary Juni 2021
Salary Juni 2021
Payment VAT Juni 2021

Payment pph 21 Juni 2021

Payment pph 21 Juni 2021

Sewa Fotocopy Juli 2021

Salary Juli 2021

Salary Juli 2021
Salary Juli 2021
Payment VAT Juli 2021

Payment pph 21 Juli 2021

Payment pph 21 Juli 2021

Sewa Fotocopy Agustus 2021

Salary Agustus 2021
Salary Agustus 2021
Salary Agustus 2021
Payment VAT Agustus 2021

Payment pph 21 Agusuts 2021

Payment pph 21 Agusuts 2021

Sewa Fotocopy September 2021

Salary September 2021

Payment VAT September 2021

Payment pph 21 September 2021

Payment pph 21 September 2021

Sewa Fotocopy Oktober 2021

Salary Oktober 2021

Salary Oktober 2021
Salary Oktober 2021
Payment VAT Oktober 2021

Payment pph 21 Oktober 2021

Payment pph 21 Oktober 2021

Sewa Fotocopy November 2021

Salary November 2021

Payment VAT November 2021

Payment pph 21 November 2021

Payment pph 21 November 2021

Sewa Fotocopy Desember 2021

Salary Desember 2021

PSAK 33 berubah menjadi PSAK 73 sewa update dmengenagi standar
enagi standar
Account Beginning Balance Debet
a 11100 Cash in Bank - 61,880,000,000

b 11200 Trade Receivable - 27,000,000,000
c 11300 Supplies - -
d 11400 Prepaid Rent - 75,000,000
ee 11600 Prepaid Tax-PPh21 - -
ee 11610 Prepaid Tax-PPh23 - 720,000,000
ee 11611 Prepaid Tax-VAT-In - 470,000,000
e 11500 Other Current Assets - -
f 12100 Peralatan Kantor - -
g 12200 Other Non Current Assets - -
h 21100 Accounts Payable - -
x 21200 Other Payable - -
i 21300 Salary Payable - -
j 21400 Accrued Expense - -
k 21501 Tax Payable (PPh 21) - 297,000,000
k1 21502 Tax Payable (PPh 23) - -
k2 21502 Tax Payable VAT-Out - 3,100,000,000
z 21600 Unearned Fees - -
L 22100 Long Term Loan - -
m 22200 Employee Benefits Liability - -
n 31000 Share Capital - -
n1 33000 Prive - -
32000 Retained Earnings - -
o 41000 Profesional Fee - -
q 51000 Salary Expense - 6,000,000,000

r 52000 Telepon Expense - 500,000,000
v 53000 Fotocopy Rent - 3,850,000,000
w 54000 Rent Expense - -
aa 55000 Legal Expense - -
bb 56000 Electricity Expense - -
cc 57000 Stationery Expense - 350,000,000
dd 58000 Courier Expense - -
s 59000 Printing Expense - -
ff 51000 Transportation Expense - -
gg 52000 Meal Expense - -
hh 53000 Tax Expenses - -
t 61000 Interest Income - -
ii 61010 Others Income - -
jj 61020 Others Expense - -
u 71000 Bank Charges - -
y 71010 Final Tax - -
-
Adjusted Trial Balance
Balance
Credit Ending Balance
Before Adjustment Debit Credit
(13,898,000,000) 47,982,000,000 - - 47,982,000,000
- 27,000,000,000 - - 27,000,000,000
- - - - -
- 75,000,000 - - 75,000,000
- - - - -
- 720,000,000 - - 720,000,000
(420,000,000) 50,000,000 - - 50,000,000
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
(324,000,000) (27,000,000) - - (27,000,000)
- - - - -
(3,600,000,000) (500,000,000) - - (500,000,000)
- - - - -
- - - - -
- - - - -
(50,000,000,000) (50,000,000,000) - - (50,000,000,000)
- - - - -
- - - - -
(36,000,000,000) (36,000,000,000) - - (36,000,000,000)
- 6,000,000,000 - - 6,000,000,000
- 500,000,000 - - 500,000,000
- 3,850,000,000 - - 3,850,000,000
- - - - -
- - - - -
- - - - -
- 350,000,000 - - 350,000,000
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- -
Remarks
1 Pasal 68 ayat 1 UU No. 40 tahun 2017 tentang perseroan terbatas
2 Peraturan No 25 tahun 2020 Kementerian Perd
n 2020 Kementerian Perdagangan Pasal 4 ayat 4
PT UNAI INDAH
List Sales
12/31/2021
No Tanggal InvoNo Invoice Nama Customer Amount VAT-Out

1 1/2/2021 1/UNAI/I/2021 PT Ima 1,000,000,000 100,000,000
2 2/6/2021 2/UNAI/II/2021 PT Ami 2,000,000,000 200,000,000
3 3/5/2021 3/UNAI/III/2021 PT Mia 5,000,000,000 500,000,000
4 4/8/2021 4/UNAI/IV/2021 PT Joy 3,000,000,000 300,000,000
5 5/20/2021 5/UNAI/V/2021 PT Dandy 3,000,000,000 300,000,000
6 6/13/2021 6/UNAI/VI/2021 PT Betrus 4,000,000,000 400,000,000
7 7/7/2021 7/UNAI/VII/2021 PT Jason 3,950,000,000 395,000,000
8 8/9/2021 8/UNAI/VIII/2021 PT Roy 3,000,000,000 300,000,000
9 9/10/2021 9/UNAI/IX/2021 PT Shinta 3,000,000,000 300,000,000
10 10/11/2021 10/UNAI/X/2021 PT Jason 1,050,000,000 105,000,000
11 11/13/2021 11/UNAI/XI/2021 PT Roy 2,000,000,000 200,000,000
12 12/19/2021 12/UNAI/XII/2021 PT Shinta 5,000,000,000 500,000,000
Total 36,000,000,000
Jurnal
Cash Received Dr Dr Dr
PPh 23 Date Amount AR Cash PPh 23
20,000,000 1/2/2021 1,080,000,000 Err:522 20,000,000
40,000,000 2/6/2021 2,160,000,000 Err:522 40,000,000
100,000,000 3/5/2021 5,400,000,000 Err:522 100,000,000
60,000,000 4/8/2021 3,240,000,000 Err:522 60,000,000
60,000,000 3,240,000,000 60,000,000
80,000,000 4,320,000,000 80,000,000
79,000,000 4,266,000,000 79,000,000
60,000,000 3,240,000,000 60,000,000
60,000,000 3,240,000,000 60,000,000
21,000,000 1,134,000,000 21,000,000
40,000,000 2,160,000,000 40,000,000
100,000,000 5,400,000,000 100,000,000
Cr Cr
Vat-out Sales
(100,000,000) (1,000,000,000)
(200,000,000) (2,000,000,000)
(500,000,000) (5,000,000,000)
(300,000,000) (3,000,000,000)
(300,000,000) (3,000,000,000)
(400,000,000) (4,000,000,000)
(395,000,000) (3,950,000,000)
(300,000,000) (3,000,000,000)
(300,000,000) (3,000,000,000)
(105,000,000) (1,050,000,000)
(200,000,000) (2,000,000,000)
(500,000,000) (5,000,000,000)
No Account Name Description
4100 Assurance Fee

4200 Other Assurance Fee
5100 Salary Expense
5200 Supplies Expense
5300 Continuous Development Program (PPL)
5400 Rent Expense
5500 Legal Expense
5600 Electricity Expense
5700 Stationery Expense
5800 Courier Expense
5900 Printing Expense
51000 Transportation Expense
52000 Meal Expense
6100 Interest Income
7100 Bank Charges
6101 Others Income
6102 Others Expense
7101 Final Tax
3200 Retained Earnings
Clossing Entries
4100 Assurance Fee

5100 Salary Expense
53000 Tax Expenses
5400 Rent Expense
5500 Legal Expense
52000 Meal Expense
7100 Bank Charges
6101 Others Income
6102 Others Expense
7101 Final Tax
4100 Assurance Fee

5100 Salary Expense
53000 Tax Expenses
5400 Rent Expense
5500 Legal Expense
52000 Meal Expense
7100 Bank Charges
6101 Others Income
6102 Others Expense
7101 Final Tax
4100 Assurance Fee

5100 Salary Expense
5400 Rent Expense
5500 Legal Expense
52000 Meal Expense
7100 Bank Charges
6101 Others Income
6102 Others Expense
7101 Final Tax
Clossing Entries
Dr Cr

Financial Statement - Contoh Soal - 311221

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Financial Statement - Contoh Soal - 311221

Uploaded by

Copyright:

Available Formats

PT UNAI INDAH

Total Expense 10,700,000,000

NET LOSS (INCOME) (25,300,000,000)

OTHER COMPREHENSIVE INCOME -

TOTAL COMPREHENSIVE LOSS (INCOME) (25,300,000,000)

ASSETS LIABILITIES & EQUITIES REVENUES

01-Jan-21 11100 Cash in Bank Akta Notaris

02-Jan-21 11100 Cash in Bank 1/UNAI/I/2021

25-Jan-21 51000 Salary Expense

28-Jan-21 57000 Stationery Expense 1/ATK/I/2021

01-Feb-21 21502 Tax Payable VAT-Out

01-Feb-21 21501 Tax Payable (PPh 21)

01-Feb-21 11400 Prepaid Rent 15/COHIVE/II/2021

06-Feb-21 11100 Cash in Bank 2/UNAI/II/2021

10-Feb-21 52000 Telepon Expense 1/TELP/II/2021

25-Feb-21 51000 Salary Expense

01-Mar-21 21502 Tax Payable VAT-Out

01-Mar-21 21501 Tax Payable (PPh 21)

01-Mar-21 57000 Stationery Expense 4/ATK/III/2021

25-Mar-21 51000 Salary Expense

01-Apr-21 21502 Tax Payable VAT-Out

01-Apr-21 21501 Tax Payable (PPh 21)

08-Apr-21 11100 Cash in Bank 4/UNAI/IV/2021

20-Apr-21 53000 Fotocopy Rent 4/FC/IV/2021

25-Apr-21 51000 Salary Expense

01-May-21 21502 Tax Payable VAT-Out

01-May-21 21501 Tax Payable (PPh 21)

20-May-21 11200 Trade Receivable 5/UNAI/V/2021

20-May-21 53000 Fotocopy Rent 5/FC/V/2021

25-May-21 51000 Salary Expense

01-Jun-21 21502 Tax Payable VAT-Out

13-Jun-21 11200 Trade Receivable 6/UNAI/VI/2021

20-Jun-21 53000 Fotocopy Rent 6/FC/VI/2021

25-Jun-21 51000 Salary Expense

01-Jul-21 21502 Tax Payable VAT-Out

01-Jul-21 21501 Tax Payable (PPh 21)

07-Jul-21 11200 Trade Receivable 7/UNAI/VII/2021

20-Jul-21 53000 Fotocopy Rent 7/FC/VII/2021

25-Jul-21 51000 Salary Expense

01-Aug-21 21502 Tax Payable VAT-Out

01-Aug-21 21501 Tax Payable (PPh 21)

09-Aug-21 11200 Trade Receivable 8/UNAI/VIII/2021

20-Aug-21 53000 Fotocopy Rent 8/FC/VIII/2021

01-Sep-21 21502 Tax Payable VAT-Out

01-Sep-21 21501 Tax Payable (PPh 21)

10-Sep-21 11200 Trade Receivable 9/UNAI/IX/2021

20-Sep-21 53000 Fotocopy Rent 9/FC/IX/2021

25-Sep-21 51000 Salary Expense

01-Oct-21 21502 Tax Payable VAT-Out

01-Oct-21 21501 Tax Payable (PPh 21)

11-Oct-21 11200 Trade Receivable 10/UNAI/X/2021

20-Oct-21 53000 Fotocopy Rent 10/FC/X/2021

25-Oct-21 51000 Salary Expense

01-Nov-21 21502 Tax Payable VAT-Out

01-Nov-21 21501 Tax Payable (PPh 21)

13-Nov-21 11200 Trade Receivable 11/UNAI/XI/2021

20-Nov-21 53000 Fotocopy Rent 11/FC/XI/2021

25-Nov-21 51000 Salary Expense

01-Dec-21 21502 Tax Payable VAT-Out

01-Dec-21 21501 Tax Payable (PPh 21)

19-Dec-21 11200 Trade Receivable 12/UNAI/XII/2021

20-Dec-21 53000 Fotocopy Rent 12/FC/XII/2021

25-Dec-21 51000 Salary Expense