NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank 875,721,100

11102 Petty Cash 10,000,000
11201 Account Receivable 696,850,000
11202 Allowance for Doubtful Debt 6,968,500
11203 Other Receivable 1,875,000
11301 Merchandise Inventory 432,187,500
11302 Office Supplies 1,525,000
11401 Value Added Tax - In (VAT In) -
11402 Prepaid VAT 740,906,250
12101 Land 500,000,000
12201 Building at Cost 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 623,218,750
21202 Accrued Expense 31,250,000
21203 Dividend Payable -
21204 Value Added Tax - VAT Out -
21205 Income Tax Payable -
22101 Bank Loans 369,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,915,771,370
32102 Dividend -
38001 Income Summary -
39999 Historical Balancing -
41101 Sales of Merchandise 2,409,062,500
41102 Sales Discounts 45,800,000
41103 Sales Returns 24,062,500
42101 Service Income 12,456,000
51101 Cost of Goods Sold 512,187,500
51102 Purchase Discount 25,112,300
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Accounts 6,000,000
61103 Advertising Expense 6,875,000
61104 Depreciation Expense - Vehicles 17,737,500
61105 Maintenance Expense 7,150,000
61106 Newspaper & Tabloid Expense 5,500,000
61107 Supplies Expense 13,365,000
61108 Income Tax Expense -
61109 Depreciation Exp - Building 22,000,000
61110 Depreciation Exp - Equipment 3,850,000
61111 Electricity, Telp. & Water Expense 21,569,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607,500
91101 Interest Expense 54,450,000
91999 Other Expense
TOTAL 6,014,968,920 6,014,968,920
 CASH RECEIPT JOURNAL
DESEMBER 2021

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION OTHER
CASH IN BANK ACCOUNT RECEIVABLE
ACCOUNT ACCT NO. TOTAL

Total

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT AMOUNT
NO.
 CASH PAYMENT JOURNAL
DECEMBER 2021

DEBIT CREDIT
INVOICE OTHER OTHER
DATE
NO DESCRIPTION ACCOUNT
CASH IN BANK
PAYABLE ACCOUNT ACCT NO. TOTAL ACCOUNT ACCT NO. TOTAL

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT AMOUNT
NO.

Total Total
 PURCHASE JOURNAL
DECEMBER 2021
DEBIT CREDIT
DATE INVOICE NO VENDOR'S MERCHANDISE
VAT IN FREIGTH IN
INVENTORY ACCOUNTS PAYABLE

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 SALES JOURNAL
DECEMBER 2021
DEBIT CREDIT
DATE INVOICE NO CUSTOMER SALES OF
ACCOUNT RECEIVABLE VAT Out Freight Collected
MERCHANDISE

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 GENERAL JOURNAL
DECEMBER 2021
DATE DOC. NO. ACCOUNT NAME ACC NO. DEBIT CREDIT

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PETTY CASH
DECEMBER 2021

INVOICE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACCT NO. TOTAL PETTY CASH

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 KARTU PERSEDIAAN DESEMBER 2021
NOMOR ITEM : NAMA BARANG :
METODE : AVERAGE
IN OUT BALANCE
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
2021 1 Saldo 45 4,062,500 182,812,500
DES

KARTU PERSEDIAAN DESEMBER 2021

NOMOR ITEM : NAMA BARANG :
METODE : AVERAGE
IN OUT BALANCE
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
2021 1 Saldo 42 5,937,500 249,375,000
DES
 BUKU BESAR

Cash in Bank 11101

Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 11102

Balance
Date Description Ref Debit Credit
Debit Credit

Account Receivable 11201

Balance
Date Description Ref Debit Credit
Debit Credit

Allowance for Doubtful Debt 11202

Balance
Date Description Ref Debit Credit
Debit Credit

Other Receivable 11203

Balance
Date Description Ref Debit Credit
Debit Credit
Merchandise Inventory 11301
Balance
Date Description Ref Debit Credit
Debit Credit

Office Supplies 11302

Balance
Date Description Ref Debit Credit
Debit Credit

Value Added Tax - In (VAT In) 11401

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid VAT 11402

Balance
Date Description Ref Debit Credit
Debit Credit

Land 12101
Balance
Date Description Ref Debit Credit
Debit Credit

Building at Cost 12201

Balance
Date Description Ref Debit Credit
Debit Credit
Accum. Dep. - Building 12202
Balance
Date Description Ref Debit Credit
Debit Credit

Office Equipment at Cost 12301

Balance
Date Description Ref Debit Credit
Debit Credit

Accum. Dep. - Office Equipment 12302

Balance
Date Description Ref Debit Credit
Debit Credit

Vehicle at Cost 12401

Balance
Date Description Ref Debit Credit
Debit Credit

Accum. Dep. - Vehicle 12402

Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Payable 21201

Balance
Date Description Ref Debit Credit
Debit Credit
Accrued Expense 21202
Balance
Date Description Ref Debit Credit
Debit Credit

Dividend Payable 21203

Balance
Date Description Ref Debit Credit
Debit Credit

Value Added Tax - VAT Out 21204

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Payable 21205

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Loans 22101

Balance
Date Description Ref Debit Credit
Debit Credit

Common Stock 31101

Balance
Date Description Ref Debit Credit
Debit Credit
Retained Earnings 32101
Balance
Date Description Ref Debit Credit
Debit Credit

Dividend 32102
Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 38001

Balance
Date Description Ref Debit Credit
Debit Credit

Historical Balancing 39999

Balance
Date Description Ref Debit Credit
Debit Credit

Sales of Merchandise 41101

Balance
Date Description Ref Debit Credit
Debit Credit

Sales Discounts 41102

Balance
Date Description Ref Debit Credit
Debit Credit
Sales Returns 41103
Balance
Date Description Ref Debit Credit
Debit Credit

Service Income 42101

Balance
Date Description Ref Debit Credit
Debit Credit

Cost of Goods Sold 51101

Balance
Date Description Ref Debit Credit
Debit Credit

Purchase Discount 51102

Balance
Date Description Ref Debit Credit
Debit Credit

Wages & Salaries Expense 61101

Balance
Date Description Ref Debit Credit
Debit Credit

Uncollectible Accounts 61102

Balance
Date Description Ref Debit Credit
Debit Credit
Advertising Expense 61103
Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expense - Vehicles 61104

Balance
Date Description Ref Debit Credit
Debit Credit

Maintenance Expense 61105

Balance
Date Description Ref Debit Credit
Debit Credit

Newspaper & Tabloid Expense 61106

Balance
Date Description Ref Debit Credit
Debit Credit

Supplies Expense 61107

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expense 61108

Balance
Date Description Ref Debit Credit
Debit Credit
Depreciation Exp - Building 61109
Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Exp - Equipment 61110

Balance
Date Description Ref Debit Credit
Debit Credit

Electricity, Telp. & Water Expense 61111

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Revenue 81101

Balance
Date Description Ref Debit Credit
Debit Credit

Other Revenue 81999

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Charge 91001

Balance
Date Description Ref Debit Credit
Debit Credit
Interest Expense 91101
Balance
Date Description Ref Debit Credit
Debit Credit

Other Expense 91999

Balance
Date Description Ref Debit Credit
Debit Credit
 TRIAL BALANCE
31 DECEMBER 2021
Account No Account Name Debit Credit
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
TOTAL
 JURNAL PENYESUAIAN
BULAN DESEMBER 2021

TGL NAMA AKUN REF DEBIT KREDIT

 NERACA LAJUR
Desember 2021

KODE NERACA SALDO AJP NSD RUGI LABA NERACA

AKUN NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
KODE NERACA SALDO AJP NSD RUGI LABA NERACA
AKUN NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
61106 Newspaper & Tabloid Expense
61107 Supplies Expense
61108 Income Tax Expense
61109 Depreciation Exp - Building
61110 Depreciation Exp - Equipment
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
PROFIT AND LOSS
'31 Desember 2021
 STATEMENTS OF CHANGE IN EQUITY
31 DESEMBER 2021
DESCRIPTION COMMOND STOCK RETAIRNED EARNING TOTAL
Balance, 1 Des 2021

Laba

Deviden

Total
 BALANCE SHEET
31 DESEMBER 2021
 CASH FLOW REPORT
DECEMBER 31, 2021

Arus Kas dari Aktivitas Operasi

Arus Kas dari Aktivitas Investasi

Arus Kas dari Aktivitas Pendanaan

Kenaikan Kas dan setara kas

Saldo awal kas dan setara kas
Saldo akhir kas dan setara kas
 JURNAL PENUTUP
31 DESEMBER 2021
TGL KETERANGAN REF DEBIT KREDIT
2021
DES
 POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2021
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NUMBER
11101 Cash in Bank
11102 Petty Cash
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11301 Merchandise Inventory
11302 Office Supplies
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT
12101 Land
12201 Building at Cost
12202 Accum. Dep. - Building
12301 Office Equipment at Cost
12302 Accum. Dep. - Office Equipment
12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
31101 Common Stock
32101 Retained Earnings
TOTAL