No Peserta: …….

Nama Peserta: ………………………………………………………………………………………..

PT SUMBER REJEKI
Memorial Journal (ADJUSTMENT)
December 2021 Page :

DATE DOC. NO ACCOUNT NAME AND DECSRIPTION REF DEBIT CREDIT

LSP SMKN 1 GIANYAR

LSP SMKN 1 GIANYAR
 -

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER
11202
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Other Receivable GENERAL LEDGER
11203
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11301
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: VAT In GENERAL LEDGER
11401
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Prepaid Taxes GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Land GENERAL LEDGER
12101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Buliding At Cost GENERAL LEDGER
12201
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Acc Depr Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 Account Number:
Account: Office Equipment GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Acc Depr Office Equipment GENERAL LEDGER
12302
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Vehicles GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER
12402
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Account Payable GENERAL LEDGER
21201
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Accrued Payable GENERAL LEDGER
21202

LSP SMKN 1 GIANYAR

 Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Devidend Payable GENERAL LEDGER
21203
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Taxes Payable GENERAL LEDGER
21205
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Comman Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 Account Number:
Account: Retained Earning GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Devidend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Historical balance GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Sales Of Merchanidise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Sales Discount GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Purchases Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Uncollectible Account GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Depreciation Expense Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit
Debit Credit

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

LSP SMKN 1 GIANYAR

LSP SMKN 1 GIANYAR
 -

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
INCOME STATEMENT
For The Year Ended, December, 31, 2021

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
RETAIRNED EARNING
FOR THE YEARS ENDED 31 DECEMBER 2021

DESCRIPTION Amount

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2020

2021 2020 2021 2020

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021

LSP SMKN 1 GIANYAR

 PT SUMBER REJEKI
Memorial Journal (CLOSING ENTRY)
December 2021 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

LSP SMKN 1 GIANYAR

LSP SMKN 1 GIANYAR
 PT SUMBER REJEKI
CLOSING BALANCE
December 31, 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.

LSP SMKN 1 GIANYAR