BIODATA PESERTA

UJI KOMPETENSI SALES CASH RECEIPT

LEVEL 3 - SIKLUS AKUNTANSI BERBASIS SPREADSHEET KOMPLEKS JOURNAL JOURNAL
KOMPETENSI KEJURUAN AKUNTANSI DAN KEUANGAN LEMBAGA
JOURNAL GENERAL
TAHUN AJARAN 2023/2024
JOURNAL
CASH
PURCHASE
NAMA LENGKAP : Subekti Riko Priyono PAYMENT
JOURNAL
KELAS / NO. ABSEN
JOURNAL
: /

NO. UJIAN :

TEMPAT TANGGAL LAHIR : Cilacap / 26 November 2004

ADJUSTMENT ADJUSTMENT FISCAL CLOSING
ASAL SEKOLAH : & CLOSING JOURNAL RECONSILIATION JOURNAL

POST CLOSING TRIAL FINANCIAL STATEMENT

BALANCES TRIAL BALANCE
BALANCE

FISCAL OWNER'S FINANCIAL

INCOME STATEMENT OF
INCOME CAPITAL POSITION
GENERAL UNADJUSTED STATEMENT CASH FLOW
PROCESS WORKSHEET STATEMENT STATEMENT STATEMENT
LEDGER TRIAL BALANCE
 DAFTAR AKUN

NOMOR NAMA AKUN

1-0000 Assets
1-1000 Current Assets
1-1110 Cash in Bank
1-1120 Cash in E-Wallet
1-1130 Cash on Hand
1-1140 Patty Cash
1-1150 Account Receivable
1-1160 Allowance for Doubtful Debt
1-1170 Merchandise Inventory
1-1180 VAT In
1-1190 Employee Receivable
1-1200 Supplies
1-1210 Prepaid Income Tax
1-1220 Prepaid Insurance
1-1230 Prepaid Rent
1-1240 Down Payment to Supplier
1-2000 Fixed Assets
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-0000 Liabilities
2-1000 Current Liabilities
2-1110 Account Payable
2-1120 Credit Card
2-1130 VAT Out
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2000 Long-Term Liabilities
2-2100 Bank Loan
3-0000 Equity
3-1000 Common Stock
3-2000 Dividend
3-3000 Retained Earning
3-4000 Income Summary
4-0000 Income
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-0000 Cost of Sales
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-0000 Expenses
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Payment Fee
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Bad Debt Expesne
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity, Water, Telp. & Internet Expense
6-1230 Rent Expense
6-1240 Consulting Expense
8-0000 Other Income
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Dividend Revenue
8-4000 Other Revenue
9-0000 Other Expense
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Other Expense
TAR AKUN
MENU
FUNGSI MENCATAT MUTASI NILAI
Aset
Aset Lancar
Kas di Bank
Kas di Dompet Digital
Kas di Tangan
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang Dagang
PPN Masukan
Piutang Karyawan
Perlengkapan Kantor
Pajak Dibayar Dimuka
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Uang Muka kepada Pemasok
Aset Tetap
Tanah
Bangunan
Akum. Depresiasi Bangunan
Kendaraan
Akum. Depresiasi Kendaraan
Peralatan
Akum. Depresiasi Peralatan
Kewajiban
Kewajiban Lancar
Utang Dagang
Utang Kartu Kredit
PPN Keluaran
Utang Beban
Utang Pajak PPh Pasal 21
Utang Pajak PPh Pasal 23
Utang Pajak PPh Pasal 25/29
Uang Muka dari Pelanggan
Kewajiban Jangka Panjang
Utang Bank
Ekuitas
Modal Sendiri
Devidend
Laba Ditahan
Ikhtisar Laba Rugi
Pendapatan
Penjualan
Retur Penjualan
Diskon Penjualan
Pendapatan Komisi
Pendapatan Kirim
Harga Pokok Penjualan
Harga Pokok Barang Dagangan
Biaya Kirim
Potongan Pembelian
Beban
Beban Depresiasi Bangunan
Beban Depresiasi Kendaraan
Beban Depresiasi Peralatan
Biaya Admin E-commerce
Beban Perawatan dan Perbaikan
Beban Iklan
Beban Gaji
Beban Kerugian Piutang
Beban Asuransi
Beban Perlengkapan
Beban Listrik, Air, Telepon, & Internet
Beban Sewa
Beban Konsultasi
Laba dan Pendapatan Lainnya
Pendapatan Bunga
Pendapatan Denda
Pendapatan Deviden
Pendapatan Lain-Lain
Rugi dan Beban Lainnya
Beban Bunga Bank
Beban Administrasi Bank
Beban Pajak Penghasilan
Beban Denda Keterlambatan
Beban Lain-Lain
 PT DUNIA HELM
TRIAL BALANCE MENU
November 30, 2022

Acc. Num. Acc. Name Debet Credit

1-1110 Cash in Bank Rp 400,026,000
1-1120 Cash in E-Wallet Rp 119,797,040
1-1130 Cash on Hand Rp 196,474,400
1-1140 Patty Cash Rp 10,000,000
1-1150 Account Receivable Rp 59,070,000
1-1160 Allowance for Doubtful Debt Rp 2,072,400
1-1170 Merchandise Inventory Rp 140,000,000
1-1180 VAT In Rp 61,710,000
1-1190 Employee Receivable Rp 8,000,000
1-1200 Supplies Rp 3,630,000
1-1210 Prepaid Income Tax Rp 23,760,000
1-1220 Prepaid Insurance Rp 17,424,000
1-1230 Prepaid Rent
1-1240 Down Payment to Supplier
1-2100 Land Rp 1,000,000,000
1-2200 Building Rp 900,000,000
1-2210 Acc. Depreciation of Building Rp 468,750,000
1-2300 Vehicle Rp 610,000,000
1-2310 Acc. Depreciation of Vehicle Rp 258,125,000
1-2400 Equipment Rp 117,000,000
1-2410 Acc. Depreciation of Equipment Rp 107,687,500
2-1110 Account Payable Rp 56,667,500
2-1120 Credit Card Rp 5,000,000
2-1130 VAT Out Rp 90,169,200
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21 Rp 1,012,000
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2100 Bank Loan Rp 440,000,000
3-1000 Common Stock Rp 1,500,000,000
3-2000 Dividend Rp 65,000,000
3-3000 Retained Earning Rp 277,565,800
3-4000 Income Summary
4-1000 Sales Rp 4,899,761,248
4-2000 Sales Returns Rp 32,670,000
4-3000 Sales Discount Rp 8,802,024
4-4000 Commission Revenue Rp 14,520,000
4-5000 Freight Collected Rp 73,326,000
5-1000 Cost of Good Sold Rp 4,120,963,088
5-2000 Freight Paid Rp 13,203,036
5-3000 Purchase Discount Rp 21,054,000
6-1110 Depreciation Expense - Building Rp 5,940,000
6-1120 Depreciation Expense - Vehicles Rp 13,200,000
6-1130 Depreciation Expense - Equipment Rp 13,035,000
6-1140 Payment Fee Rp 22,005,060
6-1150 Repairs & Maintenance Expense Rp 2,904,000
6-1160 Advertising Expense Rp 12,777,600
6-1170 Wages & Salaries Expense Rp 171,600,000
6-1180 Bad Debt Expesne
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity, Water, Telp. & Internet Expense Rp 13,794,000
6-1230 Rent Expense Rp 435,600
6-1240 Consulting Expense
8-1000 Interest Revenue Rp 15,246,000
8-2000 Late Fees Collected Rp 2,904,000
8-3000 Dividend Revenue
8-4000 Other Revenue Rp 1,161,600
9-1000 Interest Expense Rp 18,150,000
9-2000 Bank Service Charge Rp 3,194,400
9-3000 Income Tax Expense Rp 43,560,000
9-4000 Late Fees Expense Rp 6,171,000
9-5000 Other Expense Rp 726,000

TOTAL Rp 8,235,022,248 Rp 8,235,022,248

 PT DUNIA HELM
SALES JOURNAL
Month : December 2022

DEBIT CREDIT
POST
DATE INVOICE NUMBER DESCRIPTION Accounts
REF Cost of Good Sold Sales VAT Out
Receivable

Dec 1 F/12-001 TOKO RAJA HELM Rp 34,855,000 Rp 23,500,000 Rp 30,500,000 Rp 3,355,000

2022 2 SLKS Danny Rp 1,931,400 Rp 1,200,000 Rp 1,740,000 Rp 191,400

12 INV/20221218 Marcell Rp 2,220,000 Rp 1,500,000 Rp 2,000,000 Rp 220,000

18 F/12-003 Toko Raja Helm Rp 30,415,000 Rp 20,989,796 Rp 26,500,000 Rp 2,915,000
Rp 69,421,400 Rp 47,189,796 Rp 60,740,000 Rp 6,681,400
TOTAL
1-1150 5-1000 4-1000 2-1130

RECAPITULATION
DEBIT
Account. No. Amount
1-1150 Rp 69,421,400
5-1000 Rp 47,189,796

TOTAL Rp 116,611,196

Mengelola Buku JurnalKunci Jawaban Halaman 10

PT DUNIA HELM
SALES JOURNAL MENU
Month : December 2022

CREDIT

Merchandise
Freight Collected
Inventory

Rp 1,000,000 Rp 23,500,000
Rp 1,200,000

Rp 1,500,000
Rp 1,000,000 Rp 20,989,796
Rp 2,000,000 Rp 47,189,796
4-5000 1-1170

RECAPITULATION
CREDIT
Account. No. Amount
1-1170 Rp 47,189,796
2-1130 Rp 6,681,400
4-1000 Rp 60,740,000
4-5000 Rp 2,000,000

TOTAL Rp 116,611,196

Mengelola Buku JurnalKunci Jawaban Halaman 11

 PT DUNIA HELM
CASH RECEIPT JOURNAL
Month : December 2022

DEBIT CREDIT
POST
DATE EVIDENCE NUMBER Description OTHERS Account OTHE
REFF Cash in Bank Cash in E-Wallet Cash on Hand
Acc. Name Acc. No. Amount Receivable Acc. Name
Dec 1 BKM/12-001 KARYAWAN (Reni) Rp 3,000,000 Employee Receivable
2022 2 BKM/12-002 Toko Raja Helm Rp 14,275,000 Sales Discount 4-3000 Rp 127,500 Rp 14,402,500
5 BKM/12-003 SHOOPE (Danny) Rp 2,011,086 Payment Fee 6-1140 Rp 20,314 Rp 1,931,400 Freight Paid
10 BKM/12-004 Toko Rumah Helm Rp 24,087,500 Rp 24,087,500

16 BKM/12-005 Tokopedia (Marcell) Rp 2,395,800 Payment Fee 6-1140 Rp 24,200 Rp 2,220,000 Fraight Collected
5 F/12-002 Dinas Koperasi dan UMKM Rp 17,745,000 Prepaid Income Tax 1-1210 Rp 255,000 Freight Collected
Cost Of Goods Sold 5-1000 Rp 12,000,000 Merchandise Inventory
Sales
30 BKM/12-006 Toko Mitra Selamat Rp 20,785,800 Rp 20,785,800
Rp 76,893,300 Rp 4,406,886 Rp 3,000,000 Rp 12,427,014 Rp 63,427,200
TOTAL
1-1110 1-1120 1-1130 1-1150

RECAPITULATION
DEBIT
Account. No. Amount
1-1110 Rp 76,893,300
1-1120 Rp 4,406,886
1-1130 Rp 3,000,000
Rp 12,427,014

TOTAL Rp 96,727,200

Mengelola Buku JurnalKunci Jawaban Halaman 12

A HELM
PT JOURNAL MENU
ember 2022

CREDIT
OTHERS
Acc. No. Amount
1-1190 Rp 3,000,000

5-2000 Rp 100,000

4-5000 Rp 200,000
4-5000 Rp 1,000,000
1-1170 Rp 12,000,000
4-1000 Rp 17,000,000

Rp 33,300,000

RECAPITULATION
CREDIT
Account. No. Amount
1-1150 Rp 63,427,200
Rp 33,300,000

TOTAL Rp 96,727,200

Mengelola Buku JurnalKunci Jawaban Halaman 13

 PT DUNIA HELM
PURCHASE JOURNAL
Month : December 2022

DEBIT
POST
DATE INVOICE NUMBER DESCRIPTION
REF Freight Paid VAT In Merchandise Inventory

Dec 9 JM-404 JAYA MAKMUR Rp 1,200,000 Rp 2,062,500 Rp 18,750,000

2022 23 JM-585 JAYA MAKMUR Rp 500,000 Rp 1,287,000 Rp 11,700,000

Rp 1,700,000 Rp 3,349,500 Rp 30,450,000

TOTAL
5-2000 1-1180 1-1170

RECAPITULATION
DEBIT
Account. No. Amount
1-1170 Rp 30,450,000
1-1180 Rp 3,349,500
5-2000 Rp 1,700,000

TOTAL Rp 35,499,500

Mengelola Buku JurnalKunci Jawaban Halaman 14

UNIA HELM
ASE JOURNAL MENU
December 2022

CREDIT

Down Payment Account Payable

Rp 22,012,500
Rp 13,487,000

Rp - Rp 35,499,500
1-1240 2-1110

RECAPITULATION
CREDIT
Account. No. Amount
1-1240
2-1110 Rp 35,499,500

TOTAL Rp 35,499,500

Mengelola Buku JurnalKunci Jawaban Halaman 15

 PT DUNIA HELM
CASH PAYMENT JOURNAL
Month : December 2022

DEBIT CREDIT
DATE EVIDENCE NUMBER DESCRIPTION POST REF OTHERS
Account Payable Cash in Bank Cash in E-Wallet Cash on Hand
Acc. Name Acc. No Amount
Dec 1 BKK/12-001 PT. JAYA MAKMUR Rp 16,040,000 Rp 15,620,000
2022 2 BKK/12-002 PT PLN Electricity, Water, Telp & Internet Expense 6-1220 Rp 1,005,000 Rp 1,005,000
3 BKK/12-003 PT MOTOR ACC Rp 17,150,000 Rp 17,150,000
3 BKK/12-004 DANA Electricity, Water, Telp & Internet Expense 1-1220 Rp 200,000 Rp 200,000
8 BKK/12-005 AUTO RENT CAR Prepaid Rent 1-1230 Rp 10,500,000 Rp 10,405,500
VAT IN 1-1180 Rp 115,500
15 BKK/12-006 KAS NEGARA Prepaid Income Tax 1-1210 Rp 5,000,000 Rp 6,012,000
Income Tax Payable ART 21 2-1150 Rp 1,012,000
19 BKK/12-007 CV Kino Sejahtera Other Expense 9-5000 Rp 10,000,000 Rp 9,800,000

24 BKK/12-008 Bank BCA Rp 5,000,000 Rp 5,000,000

26 BKK/12-009 Bagian Personalia Wages & Salaries Expense 6-1170 Rp 120,000,000 Rp 119,200,000

28 BKK/12-010 PT Sejahtera Abadi Rp 20,250,000 VAT IN 1-1180 Rp 2,227,500 Rp 23,712,275

Freight Paid 5-2000 Rp 1,000,000
Late Fees Expense 9-4000 Rp 20,452,500
31 BKK/12-011 Kasir Kas Kecil Freight Paid 5-2000 Rp 300,000 Rp 1,150,000
Advertising Expense 6-1160 Rp 300,000
Supplies 1-1200 Rp 550,000
Rp 58,440,000 Rp 172,662,500 Rp 200,887,775 Rp 1,205,000 Rp 7,162,000
TOTAL
2-1110 1-1110 1-1120 1-1130

DEBIT
Account. No.
2-1110

Mengelola Buku JurnalKunci Jawaban Halaman 16

 TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 17

UNIA HELM
MENT JOURNAL MENU
December 2022

CREDIT
OTHERS
Acc. Name Acc. No Amount
Purchase Discount 5-3000 Rp 420,000

Income Tax Payable 23 2-1160 Rp 210,000

Income Tax Payable 23 1-1210 Rp 200,000

Prepaid Income Tax 1-1210 Rp 800,000

Rp 1,630,000

RECAPITULATION
DEBIT CREDIT
Amount Account. No. Amount
Rp 58,440,000 1-1110 Rp 200,887,775
Rp 172,662,500 1-1120 Rp 1,205,000
1-1130 Rp 7,162,000
Rp 1,630,000

Mengelola Buku JurnalKunci Jawaban Halaman 18

Rp 231,102,500 TOTAL Rp 210,884,775

Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 19

 PT DUNIA HELM
GENERAL JOURNAL (MEMORIAL)
Month : December 2022

DATE EVIDENCE NO DESCRIPTION POST REFF DEBIT

Dec 11 ND/12-001 Account Payable 2-1110 Rp 832,500

2022 Merchandise Inventory 1-1170
VAT IN 1-1180
22 NK/12-001 Merchandise Inventory 1-1170 Rp 1,700,000
Account Receivable 1-1150
VAT IN 1-1180 Rp 187,000

TOTAL Rp 2,719,500

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No.
Rp 2,719,500

TOTAL Rp 2,719,500 TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 20

PT DUNIA HELM
L JOURNAL (MEMORIAL) MENU
Month : December 2022

CREDIT

Rp 750,000
Rp 82,500

Rp 1,887,000

Rp 2,719,500

RECAPITULATION
CREDIT
Amount
Rp 2,719,500

Rp 2,719,500

Mengelola Buku JurnalKunci Jawaban Halaman 21

 PT. DUNIA HELM
INVENTORY CARDS MENU
Month : December 2022

ITEM NAME : NJS ZX-1 RUSH METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec Beginning Balance 40 700,000 28,000,000
2022 1 F/12-001 TOKO RAJA HELM 15 700,000 10,500,000 25 700,000 17,500,000
9 Jaya Makmur 25 750,000 18,750,000 50 725,000 36,250,000
11 -1 750,000 (750,000) 49 724,490 35,500,000
18 Toko Raja Helm 20 724,490 14,489,796 29 724,490 21,010,204

Persediaan Akhir Barang

ITEM NAME : RSV Helmet FF500 METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec Beginning Balance 50 650,000 32,500,000
2022 1 F/12-001 TOKO RAJA HELM 20 650,000 13,000,000 40 650,000 26,000,000
18 TOKO RAJA HELM 10 650,000 6,500,000 30 650,000 19,500,000
22 TOKO RAJA HELM 2 850,000 1,700,000 32 650,000 20,800,000
23 Jaya Makmur 18 650,000 11,700,000 50 650,000 32,500,000

Persediaan Akhir Barang

ITEM NAME : JPX Full Face MX 726R METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec Beginning balance 35 600,000 21,000,000
2022 2 SLKS Danny 2 600,000 1,200,000 33 600,000 19,800,000

Persediaan Akhir Barang

ITEM NAME : Zeus Helmet ZS-813 METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec Begging Balance 30 750,000 22,500,000
2022 12 inv Tokopedia Marcell 2 750,000 1,500,000 28 750,000 21,000,000

Persediaan Akhir Barang

ITEM NAME : KYT R-10 Race Edition METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec Begging Balance 60 600,000 36,000,000
2022 5 Dinas Koperasi Dan UMKM 20 600,000 12,000,000 40 600,000 24,000,000

Persediaan Akhir Barang

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-22/13

 PT. DUNIA HELM
ONLINE SALES BOOK MENU
Month : December 2022

NO DATE EVIDENCE NUMBER NAME ADDRESS MERCHANT SUB TOTAL PPN SHIPPING TOTAL KET
1 2 Des SLKS Danny Jl Mega Mendung 100, Bandung, Jawa Barat Shopee Rp 1,740,000 Rp 191,400 Rp 100,000 Rp 2,031,400 Accept
12 Des INV 20221218 Marchel Jl Matraman 100, Jakarta Pusat Tokopedia Rp 2,000,000 Rp 220,000 Rp 200,000 Rp 2,420,000 Accept

TOTAL Rp 3,740,000 Rp 411,400 Rp 300,000 Rp 4,451,400

KET : Pack : Barang sedang dipacking

Send : Barang sedang dikirim ke pembeli
Accept : Barang sudah diterima pembeli dan uang bisa dicairkan
 PT. DUNIA HELM
ACCOUNT RECEIVABLE SUBSIDIARY LARDGE MENU
Month : December 2022

DEBITOR : TOKO RAJA HELM NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 14,402,500
2022 31 Sales Journal Rp 34,855,000 Rp 49,257,500
31 Cash Receipt Journal Rp 14,402,500 Rp 34,855,000
31 Sales Journal Rp 30,415,000 Rp 65,270,000
31 General Journal Rp 1,887,000 Rp 63,383,000

DEBITOR : TOKO MITRA SELAMAT NO. : C02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 20,580,000
2022 30 Toko Mitra Selamat Rp 20,580,000 Rp -

DEBITOR : TOKO RUMAH HELM NO. : C03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Begging Balance Rp 24,087,500
2022 10 Toko Rumah Helm Rp 24,087,500 Rp -

F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 24

 PT. DUNIA HELM
ACCOUNT PAYABLE SUBSIDIARY LEDGER MENU
Month : December 2022

DEBITOR : PT JAYA MAKMUR NO. : S01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 16,040,000
2022 31 Cash Payment Journal Rp 16,040,000 Rp -
31 Purchase Journal Rp 22,012,500 Rp 22,012,500
31 General Journal Rp 832,500 Rp 21,180,000
31 Purchase Journal Rp 13,487,000 Rp 34,667,000

DEBITOR : PT SEJAHTERA ABADI NO. : S02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 23,477,500
2022 31 Cash Payment Journal Rp 23,477,500 Rp -

DEBITOR : PT MOTOR ACC NO. : S03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 17,150,000
2022 31 Cash Payment Journal Rp 17,150,000 Rp -

F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 25

 PT. DUNIA HELM
GENERAL LEDGER MENU
#REF!

ACCOUNT : Cash in Bank ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 400,026,000
31 Cash Paymnet Journal Rp 15,620,000 Rp 384,406,000
31 Cash Receipt Journal Rp 14,275,000 Rp 398,681,000
31 Cash Paymnet Journal Rp 17,150,000 Rp 381,531,000
31 Cash Receipt Journal Rp 17,745,000 Rp 399,276,000
31 Cash Paymnet Journal Rp 10,405,500 Rp 388,870,500
31 Cash Receipt Journal Rp 24,087,500 Rp 412,958,000
31 Cash Paymnet Journal Rp 9,800,000 Rp 403,158,000
31 Cash Paymnet Journal Rp 5,000,000 Rp 398,158,000
31 Cash Paymnet Journal Rp 23,712,275 Rp 374,445,725
31 Cash Receipt Journal Rp 20,785,800 Rp 395,231,525

ACCOUNT : Cash in E-Wallet ACCOUNT NO. : 1-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 119,797,040
31 Cash Paymnet Journal Rp 1,005,000 Rp 118,792,040
31 Cash Receipt Journal Rp 2,011,086 Rp 120,803,126
31 Cash Paymnet Journal Rp 200,000 Rp 120,603,126
31 Cash Receipt Journal Rp 2,395,800 Rp 122,998,926

ACCOUNT : Cash on Hand ACCOUNT NO. : 1-1130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Baginning Balance Rp 196,474,400
31 Cash Receipt Journal Rp 3,000,000 Rp 199,474,400
31 Cash Paymnet Journal Rp 6,012,000 Rp 193,462,400
31 Cash Paymnet Journal Rp 119,200,000 Rp 74,262,400
31 Cash Paymnet Journal Rp 1,150,000 Rp 73,112,400

ACCOUNT : Patty Cash ACCOUNT NO. : 1-1140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Baginning Balance Rp 10,000,000
31 Sales Journal Rp 100,000 Rp 9,900,000
31 Sales Journal Rp 200,000 Rp 9,700,000
31 Cash Payament Journal Rp 300,000 Rp 9,400,000
31 Purchase Journal Rp 550,000 Rp 8,850,000
31 Cash Payament Journal Rp 1,150,000 Rp 10,000,000

ACCOUNT : Account Receivable ACCOUNT NO. : 1-1150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 59,070,000
31 Sales Journal Rp 34,855,000 Rp 93,925,000
31 Cash Receipt Journal Rp 14,402,500 Rp 79,522,500
31 Sales Journal Rp 1,931,400 Rp 77,591,100
31 Cash Receipt Journal Rp 1,931,400 Rp 75,659,700
31 Sales Journal Rp 2,220,000 Rp 77,879,700
31 Cash Receipt Journal Rp 24,087,500 Rp 53,792,200
31 Sales Journal Rp 30,415,000 Rp 84,207,200
31 Cash Receipt Journal Rp 2,220,000 Rp 81,987,200
31 General Journal Rp 1,887,000 Rp 80,100,200
31 Cash Receipt Journal Rp 20,580,000 Rp 59,520,200

ACCOUNT : Allowance for Doubtful Debt ACCOUNT NO. : 1-1160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Begnning Balance Rp 2,072,400

ACCOUNT : Merchandise Inventory ACCOUNT NO. : 1-1170

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Baginning Balance Rp 140,000,000
31 Sales Journal Rp 23,500,000 Rp 116,500,000
31 Sales Journal Rp 1,200,000 Rp 115,300,000
31 Purchase Journal Rp 18,750,000 Rp 134,050,000
31 Cash Receipt Journal Rp 12,000,000 Rp 122,050,000
31 Sales Journal Rp 1,500,000 Rp 120,550,000
31 Sales Journal Rp 20,989,796 Rp 99,560,204
31 Purchase Journal Rp 11,700,000 Rp 111,260,204
31 General Journal Rp 750,000 Rp 110,510,204
31 General Journal Rp 1,300,000 Rp 111,810,204

ACCOUNT : VAT In ACCOUNT NO. : 1-1180

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Rp 61,710,000
31 Cash Payment Journal Rp 115,500 Rp 61,825,500
31 General Journal Rp 82,500 Rp 61,743,000
31 Purchase Journal Rp 2,062,500 Rp 63,805,500
31 Purchase Journal Rp 1,287,000 Rp 65,092,500

ACCOUNT : Employee Receivable ACCOUNT NO. : 1-1190

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 8,000,000
31 Cash Receipt Journal Rp 3,000,000 Rp 5,000,000

ACCOUNT : Supplies ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 3,630,000
31 Cash Payment Journal Rp 550,000 Rp 4,180,000

ACCOUNT : Prepaid Income Tax ACCOUNT NO. : 1-1210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 23,760,000
31 Cash Receipt Journal Rp 255,000 Rp 24,015,000
31 Cash Payment Journal Rp 5,000,000 Rp 29,015,000

ACCOUNT : Prepaid Insurance ACCOUNT NO. : 1-1220

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 17,424,000

ACCOUNT : Prepaid Rent ACCOUNT NO. : 1-1230

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec
31 Cash Payment Journal Rp 10,500,000 Rp 10,500,000

ACCOUNT : Down Payment to Supplier ACCOUNT NO. : 1-1240

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Land ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 1,000,000,000

ACCOUNT : Building ACCOUNT NO. : 1-2200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 900,000,000

ACCOUNT : Acc. Depreciation of Building ACCOUNT NO. : 1-2210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 468,750,000

ACCOUNT : Vehicle ACCOUNT NO. : 1-2300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 610,000,000

ACCOUNT : Acc. Depreciation of Vehicle ACCOUNT NO. : 1-2310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 258,125,000

ACCOUNT : Equipment ACCOUNT NO. : 1-2400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 117,000,000

ACCOUNT : Acc. Depreciation of Equipment ACCOUNT NO. : 1-2410

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 107,687,500

ACCOUNT : Account Payable ACCOUNT NO. : 2-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 56,667,500
31 Cash Payment Journal Rp 16,040,000 Rp 40,627,500
31 Cash Payment Journal Rp 17,150,000 Rp 23,477,500
31 Purchase Journal Rp 22,012,500 Rp 45,490,000
31 General Journal Rp 832,500 Rp 44,657,500
31 Purchase Journal Rp 13,487,000 Rp 58,144,500
31 Cash Payment Journal Rp 23,477,500 Rp 34,667,000

ACCOUNT : Credit Card ACCOUNT NO. : 2-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 5,000,000
31 Cash Payment Journal Rp 5,000,000 Rp -

ACCOUNT : VAT Out ACCOUNT NO. : 2-1130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 90,169,200
31 Sales Journal Rp 3,355,000 Rp 93,524,200
31 Sales Journal Rp 191,400 Rp 93,715,600
31 Sales Journal Rp 220,000 Rp 93,935,600
31 Sales Journal Rp 2,915,000 Rp 96,850,600
31 General Journal Rp 187,000 Rp 96,663,600

ACCOUNT : Accruad Expense ACCOUNT NO. : 2-1140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Income Tax Payable - Art. 21 ACCOUNT NO. : 2-1150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 1,012,000
31 Cash Payment Journal Rp 1,012,000 Rp -
31 Cash Payment Journal Rp 800,000 Rp 800,000

ACCOUNT : Income Tax Payable - Art. 23 ACCOUNT NO. : 2-1160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec
31 Cash Payment Journal Rp 210,000 Rp 210,000
31 Cash Payment Journal Rp 200,000 Rp 410,000

ACCOUNT : Income Tax Payable - Art. 25/29 ACCOUNT NO. : 2-1170

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Down Payment from Customer ACCOUNT NO. : 2-1180

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec
ACCOUNT : Bank Loan ACCOUNT NO. : 2-2100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 440,000,000

ACCOUNT : Common Stock ACCOUNT NO. : 3-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 1,500,000,000

ACCOUNT : Dividend ACCOUNT NO. : 3-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 65,000,000

ACCOUNT : Retained Earning ACCOUNT NO. : 3-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 277,565,800

ACCOUNT : Income Summary ACCOUNT NO. : 3-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Sales ACCOUNT NO. : 4-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 4,899,761,248
31 Sales Journal Rp 30,500,000 Rp 4,930,261,248
31 Sales Journal Rp 1,740,000 Rp 4,932,001,248
31 Cash Receipt Journal Rp 17,000,000 Rp 4,949,001,248
31 Sales Journal Rp 1,500,000 Rp 4,950,501,248
31 Sales Journal Rp 20,989,796 Rp 4,971,491,044

ACCOUNT : Sales Returns ACCOUNT NO. : 4-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 32,670,000
31 General Journal Rp 1,700,000 Rp 34,370,000

ACCOUNT : Sales Discount ACCOUNT NO. : 4-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 8,802,024
31 Cash Receipt Journal Rp 127,500 Rp 8,929,524

ACCOUNT : Commission Revenue ACCOUNT NO. : 4-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 14,520,000

ACCOUNT : Freight Collected ACCOUNT NO. : 4-5000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 73,326,000
31 Sales Journal Rp 1,000,000 Rp 74,326,000
31 Cash Receipt Journal Rp 1,000,000 Rp 75,326,000
31 Sales Journal Rp 1,000,000 Rp 76,326,000

ACCOUNT : Cost of Good Sold ACCOUNT NO. : 5-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 4,120,963,088
31 Sales Journal Rp 23,500,000 Rp 4,144,463,088
31 Sales Journal Rp 1,200,000 Rp 4,145,663,088
31 Sales Journal Rp 1,500,000 Rp 4,147,163,088
31 Sales Journal Rp 20,989,796 Rp 4,168,152,884
31 General Journal Rp 1,300,000 Rp 4,166,852,884
31 Cash Receipt Journal Rp 12,000,000 Rp 4,178,852,884

ACCOUNT : Freight Paid ACCOUNT NO. : 5-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 13,203,036
31 Cash Receipt Journal Rp 100,000 Rp 13,103,036
31 Purchase Journal Rp 1,200,000 Rp 14,303,036
31 Cash Receipt Journal Rp 200,000 Rp 14,103,036
31 Purchase Journal Rp 500,000 Rp 14,603,036
31 Cash Payment Journal Rp 300,000 Rp 14,903,036

ACCOUNT : Purchase Discount ACCOUNT NO. : 5-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 21,054,000
31 Cash Payment Journal Rp 420,000 Rp 21,474,000

ACCOUNT : Depreciation Expense - Building ACCOUNT NO. : 6-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 5,940,000

ACCOUNT : Depreciation Expense - Vehicles ACCOUNT NO. : 6-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 13,200,000

ACCOUNT : Depreciation Expense - Equipment ACCOUNT NO. : 6-1130

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 13,035,000

ACCOUNT : Payment Fee ACCOUNT NO. : 6-1140

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 22,005,060
31 Cash Receipt Journal Rp 24,200 Rp 22,029,260
31 Cash Receipt Journal Rp 20,314 Rp 22,049,574

ACCOUNT : Repairs & Maintenance Expense ACCOUNT NO. : 6-1150

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 2,904,000

ACCOUNT : Advertising Expense ACCOUNT NO. : 6-1160

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 12,777,600
31 Cash Payment Journal Rp 300,000 Rp 13,077,600

ACCOUNT : Wages & Salaries Expense ACCOUNT NO. : 6-1170

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 171,600,000
31 Cash Payment Journal Rp 120,000,000 Rp 291,600,000

ACCOUNT : Bad Debt Expesne ACCOUNT NO. : 6-1180

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Insurance Expense ACCOUNT NO. : 6-1190

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Supplies Expense ACCOUNT NO. : 6-1210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Electricity, Water, Telp. & Internet Expense ACCOUNT NO. : 6-1220
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 13,794,000
31 Cash Payment Journal Rp 1,005,000 Rp 14,799,000
31 Cash Payment Journal Rp 200,000 Rp 14,999,000

ACCOUNT : Rent Expense ACCOUNT NO. : 6-1230

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 435,600

ACCOUNT : Consulting Expense ACCOUNT NO. : 6-1240

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Interest Revenue ACCOUNT NO. : 8-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 15,246,000

ACCOUNT : Late Fees Collected ACCOUNT NO. : 8-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 2,904,000
31 Cash Receipt Journal Rp 205,800 Rp 3,109,800

ACCOUNT : Dividend Revenue ACCOUNT NO. : 8-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Other Revenue ACCOUNT NO. : 8-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
 DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 1,161,600

ACCOUNT : Interest Expense ACCOUNT NO. : 9-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 18,150,000

ACCOUNT : Bank Service Charge ACCOUNT NO. : 9-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 3,194,400

ACCOUNT : Income Tax Expense ACCOUNT NO. : 9-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 43,560,000

ACCOUNT : Late Fees Expense ACCOUNT NO. : 9-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 6,171,000
31 Cash Payment Journal Rp 234,775 Rp 6,405,775

ACCOUNT : Other Expense ACCOUNT NO. : 9-5000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Beginning Balance Rp 726,000
31 Cash Payment Journal Rp 10,000,000 Rp 10,726,000
 PT. DUNIA HELM
UNADJUSTED TRIAL BALANCE
At as December, 31 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank Rp 395,231,525
1-1120 Cash in E-Wallet Rp 122,998,926
1-1130 Cash on Hand Rp 73,112,400
1-1140 Patty Cash Rp 10,000,000
1-1150 Account Receivable Rp 59,520,200
1-1160 Allowance for Doubtful Debt Rp 2,072,400
1-1170 Merchandise Inventory Rp 111,810,204
1-1180 VAT In Rp 65,092,500
1-1190 Employee Receivable Rp 5,000,000
1-1200 Supplies Rp 4,180,000
1-1210 Prepaid Income Tax Rp 29,015,000
1-1220 Prepaid Insurance Rp 17,424,000
1-1230 Prepaid Rent Rp 10,500,000
1-1240 Down Payment to Supplier
1-2100 Land Rp 1,000,000,000
1-2200 Building Rp 900,000,000
1-2210 Acc. Depreciation of Building Rp 468,750,000
1-2300 Vehicle Rp 610,000,000
1-2310 Acc. Depreciation of Vehicle Rp 258,125,000
1-2400 Equipment Rp 117,000,000
1-2410 Acc. Depreciation of Equipment Rp 107,687,500
2-1110 Account Payable Rp 34,667,000
2-1120 Credit Card
2-1130 VAT Out Rp 96,663,600
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21 Rp 800,000
2-1160 Income Tax Payable - Art. 23 Rp 410,000
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2100 Bank Loan Rp 440,000,000
3-1000 Common Stock Rp 1,500,000,000
3-2000 Dividend Rp 65,000,000
3-3000 Retained Earning Rp 277,565,800
3-4000 Income Summary
4-1000 Sales Rp 4,971,491,044
4-2000 Sales Returns Rp 34,370,000
4-3000 Sales Discount Rp 8,929,524
4-4000 Commission Revenue Rp 14,520,000
4-5000 Freight Collected Rp 76,326,000
5-1000 Cost of Good Sold Rp 4,178,852,884
5-2000 Freight Paid Rp 14,903,036
5-3000 Purchase Discount Rp 21,474,000
6-1110 Depreciation Expense - Building Rp 5,940,000
6-1120 Depreciation Expense - Vehicles Rp 13,200,000
6-1130 Depreciation Expense - Equipment Rp 13,035,000
6-1140 Payment Fee Rp 22,049,574
6-1150 Repairs & Maintenance Expense Rp 2,904,000
6-1160 Advertising Expense Rp 13,077,600
6-1170 Wages & Salaries Expense Rp 291,600,000
6-1180 Bad Debt Expesne
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity, Water, Telp. & Internet Expense Rp 14,999,000
6-1230 Rent Expense Rp 435,600
6-1240 Consulting Expense
8-1000 Interest Revenue Rp 15,246,000
8-2000 Late Fees Collected Rp 3,109,800
8-3000 Dividend Revenue
8-4000 Other Revenue Rp 1,161,600
9-1000 Interest Expense Rp 18,150,000
9-2000 Bank Service Charge Rp 3,194,400
9-3000 Income Tax Expense Rp 43,560,000
9-4000 Late Fees Expense Rp 6,405,775
9-5000 Other Expense Rp 10,726,000

TOTAL Rp 8,292,217,148 Rp 8,290,069,744

-Rp 2,147,404
MENU
 PT. DUNIA HELM
GENERAL JOURNAL (ADJUSTMENT)
Month : December 2022

POST
DATE EVIDENCE NUMBER DESCRIPTION DEBIT CREDIT
REF
Dec
2022

TOTAL Rp - Rp -

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
Total - Total -
MENU
 PT. DUNIA HELM
WORK SHEET MENU
For Month Ended December 31, 2022

ACC. UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1110 Cash in Bank
1-1120 Cash in E-Wallet
1-1130 Cash on Hand
1-1140 Patty Cash
1-1150 Account Receivable
1-1160 Allowance for Doubtful Debt
1-1170 Merchandise Inventory
1-1180 VAT In
1-1190 Employee Receivable
1-1200 Supplies
1-1210 Prepaid Income Tax
1-1220 Prepaid Insurance
1-1230 Prepaid Rent
1-1240 Down Payment to Supplier
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-1110 Account Payable
2-1120 Credit Card
2-1130 VAT Out
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2100 Bank Loan
3-1000 Common Stock
3-2000 Dividend
3-3000 Retained Earning
3-4000 Income Summary
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Payment Fee
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Bad Debt Expesne
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity, Water, Telp. & Internet Expense
6-1230 Rent Expense
6-1240 Consulting Expense
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Dividend Revenue
8-4000 Other Revenue
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Other Expense

- - - - - - - - - -
TOTAL - - - -
- - - -
 PT. DUNIA HELM
INCOME STATEMENT
For Month Ended December 31, 2022
DESCRIPTION AMOUNT
Sales :
Sales
Sales Returns
Sales Discount
Commission Revenue
Freight Collected
Net Sales Rp -
Cost of Sales :
Cost of Good Sold
Freigh Paid
Purchase Discount
Cost of Sales Rp -
Gross Profit (Losses)
Expenses :
Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Payment Fee
Repairs & Maintenance Expense
Advertising Expense
Wages & Salaries Expense
Bad Debt Expesne
Insurance Expense
Supplies Expense
Electricity, Water, Telp. & Internet Expense
Rent Expense
Consulting Expense
Total Expenses
Income from Operation

Others Revenues :
Interest Revenue
Late Fees Collected
Dividend Revenue
Other Revenue
Total Others Revenues Rp -
Others Expenses :
Interest Expense
Bank Service Charge
Income Tax Expense
Late Fees Expense
Other Expense
Total Others Expenses Rp -
Total Others Revenues & Gain (Expenses & Losses)
Net Income
 PT. DUNIA HELM
INCOME STATEMENT MENU
For Month Ended December 31, 2022
AMOUNT

Rp -

Rp -
Rp -
Rp -
Rp -
 PT. DUNIA HELM
FISCAL RECONSILIATION
For Month Ended December 31, 2022
FISCAL RECONSILIATION
DESCRIPTION ACCOUNTING FISCAL
POSITIVE NEGATIVE

Sales :
Sales Rp - Rp -
Sales Returns Rp - Rp -
Sales Discount Rp - Rp -
Commission Revenue Rp - Rp -
Freight Collected Rp - Rp -
Net Sales Rp - Rp -
Cost of Sales :
Cost of Good Sold Rp - Rp -
Freigh Paid Rp - Rp -
Purchase Discount Rp - Rp -
Cost of Sales Rp - Rp -
Gross Profit (Losses) Rp - Rp -
Expenses :
Depreciation Expense - Building Rp - Rp -
Depreciation Expense - Vehicles Rp - Rp -
Depreciation Expense - Equipment Rp - Rp -
Payment Fee Rp - Rp -
Repairs & Maintenance Expense Rp - Rp -
Advertising Expense Rp - Rp -
Wages & Salaries Expense Rp - Rp -
Bad Debt Expesne Rp - Rp -
Insurance Expense Rp - Rp -
Supplies Expense Rp - Rp -
Electricity, Water, Telp. & Internet Expense Rp - Rp -
Rent Expense Rp - Rp -
Consulting Expense Rp - Rp -
Total Expenses Rp - Rp -
Income from Operation Rp - Rp -
Others Revenues :
Interest Revenue Rp - Rp -
Late Fees Collected Rp - Rp -
Dividend Revenue Rp - Rp -
Other Revenue Rp - Rp -
Total Others Revenues Rp - Rp -
Others Expenses :
Interest Expense Rp - Rp -
Bank Service Charge Rp - Rp -
Income Tax Expense Rp - Rp -
Late Fees Expense Rp - Rp -
Other Expense Rp - Rp -
Total Others Expenses Rp - Rp -
Total Others Revenues & Gain (Expenses & Losses) Rp - Rp -
Net Profit Rp - Rp - Rp - Rp -
MENU
 PT. DUNIA HELM
FISCAL INCOME STATEMENT
For Month Ended December 31, 2022
DESCRIPTION AMOUNT
Sales :
Sales
Sales Returns
Sales Discount
Commission Revenue
Freight Collected
Net Sales Rp -
Cost of Sales :
Cost of Good Sold
Freigh Paid
Purchase Discount
Cost of Sales Rp -
Gross Profit (Losses)
Expenses :
Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Payment Fee
Repairs & Maintenance Expense
Advertising Expense
Wages & Salaries Expense
Bad Debt Expesne
Insurance Expense
Supplies Expense
Electricity, Water, Telp. & Internet Expense
Rent Expense
Consulting Expense
Total Expenses
Income from Operation

Others Revenues :
Interest Revenue
Late Fees Collected
Dividend Revenue
Other Revenue
Total Others Revenues Rp -
Others Expenses :
Interest Expense
Bank Service Charge
Income Tax Expense
Late Fees Expense
 Other Expense
Total Others Expenses Rp -
Total Others Revenues & Gain (Expenses & Losses)
Net Income

PERHITUNGAN PAJAK
Laba Rugi Fiskal
PKP (Dibulatkan)
Perhitungan PKP :
- PKP mendapatkan fasilitas
- PKP tidak mendapatkan fasilitas
Perhitungan PPh Badan
- PKP mendapatkan fasilitas
- PKP tidak mendapatkan fasilitas
PPh BADAN Terutang

Kredit Pajak
- Uang muka pajak
PPh BADAN Kurang Bayar
 PT. DUNIA HELM
ISCAL INCOME STATEMENT MENU
For Month Ended December 31, 2022
AMOUNT

Rp -

Rp -
Rp -
 Rp -
Rp -

PERHITUNGAN PAJAK

Rp -

Rp -
 PT. DUNIA HELM
STATEMENT OF RETAINED EARNING MENU
For Month Ended December 31, 2022
DESCRIPTION AMOUNT
Retained Earning, Januari 01, 2022

Net Profit

Dividend

Retained Earning, December 31, 2022 Rp -

 PT. DUNIA HELM
FINANCIAL POSITION REPORT MENU
As at December 31, 2022

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS CURRENT LIABILITIES
Cash in Bank Account Payable
Cash in E-Wallet Credit Card
Cash on Hand VAT Out
Patty Cash Accruad Expense
Account Receivable Income Tax Payable - Art. 21
Allowance for Doubtful Debt Income Tax Payable - Art. 23
Merchandise Inventory Income Tax Payable - Art. 25/29
VAT In Down Payment from Customer
Employee Receivable TOTAL CURRENT LIABILITIES Rp -
Supplies LONG TERM LIABILITIES
Prepaid Income Tax Bank Loan
Prepaid Insurance TOTAL LONG TERM LIABILITIES Rp -
Prepaid Rent TOTAL LIABILITIES Rp -
Down Payment to Supplier
TOTAL CURRENT ASSETS Rp -

FIXED ASSETS
Land
Building
Acc. Depreciation of Building EQUITY
Vehicle Common Stock
Acc. Depreciation of Vehicle Dividend
Equipment Retained Earning
Acc. Depreciation of Equipment Income Summary
TOTAL FIXED ASSETS Rp - TOTAL EQUITY Rp -

TOTAL ASSETS Rp - TOTAL LIABILITIES AND EQUITY Rp -

 PT DUNIA HELM
STATEMENT OF CASH FLOW MENU
For Month Ended December 31, 2022
(Direct Method)

DESCRIPTION AMOUNT
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash In
Sales on Cash
Receive Payment from Customer
Sales on E-Commerce
Employee Receivable
Interest Revenue
Total Rp -
Cash Out
Payment of Trade Payable
Down payment to Supplier
Payment of Credit Card
Payment of Electricity, Water, Telp. & Internet
Payment of Rent
Payment of Wages & Salaries
Payment of Tax
Payment of Other Expense
Recharge of Patty Cash
Bank Service Charge
Total Rp -
Net Cash Provided by Operating Activities Rp -

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
-
Total Rp -
Net Cash Used In Investing Activities Rp -

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
-
Total Rp -
Net Cash Used In Financing Activities Rp -

Net Increase (Decrease) in Cash Rp -

Cash at Beginning of Year
Cash at End of Year Rp -
 PT. DUNIA HELM
GENERAL JOURNAL (CLOSING) MENU
Month : December 2022

DATE EVIDENCE NO. DESCRIPTION POST REF DEBIT CREDIT

Dec 31 Sales 4-1000

2022 Commission Revenue 4-4000
Freight Collected 4-5000
Purchase Discount 5-3000
Interest Revenue 8-1000
Late Fees Collected 8-2000
Dividend Revenue 8-3000
Other Revenue 8-4000
Income Summary 3-4000
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-4000

Sales Returns 4-2000
Sales Discount 4-3000
Cost of Good Sold 5-1000
Freight Paid 5-2000
Depreciation Expense - Building 6-1110
Depreciation Expense - Vehicles 6-1120
Depreciation Expense - Equipment 6-1130
Payment Fee 6-1140
Repairs & Maintenance Expense 6-1150
Advertising Expense 6-1160
Wages & Salaries Expense 6-1170
Bad Debt Expesne 6-1180
Insurance Expense 6-1190
Supplies Expense 6-1210
Electricity, Water, Telp. & Internet Expen 6-1220
Rent Expense 6-1230
Consulting Expense 6-1240
Interest Expense 9-1000
Bank Service Charge 9-2000
Income Tax Expense 9-3000
Late Fees Expense 9-4000
Other Expense 9-5000
(Menutup Akun-akun Beban)

31 Income Summary 3-4000

Retained Earning 3-3000
(Menutup Ihtisar Laba Rugi)

31 Retained Earning 3-3000

Dividend 3-2000
(Menutup Ihtisar Laba Rugi)

TOTAL - -
 PT. DUNIA HELM
POST CLOSING TRIAL BALANCE
As at December 31, 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1110 Cash in Bank
1-1120 Cash in E-Wallet
1-1130 Cash on Hand
1-1140 Patty Cash
1-1150 Account Receivable
1-1160 Allowance for Doubtful Debt
1-1170 Merchandise Inventory
1-1180 VAT In
1-1190 Employee Receivable
1-1200 Supplies
1-1210 Prepaid Income Tax
1-1220 Prepaid Insurance
1-1230 Prepaid Rent
1-1240 Down Payment to Supplier
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-1110 Account Payable
2-1120 Credit Card
2-1130 VAT Out
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2100 Bank Loan
3-1000 Common Stock
3-2000 Dividend
3-3000 Retained Earning
3-4000 Income Summary

TOTAL Rp - Rp -
MENU