PT.

INDOBACKPACK
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2021
(in Rp.)
Page:
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30

PT. INDOBACKPACK | 1
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45
46 46
47 47
48 48
49 49
50 50
51 51
52 TOTAL 52
53 53

RECAPITULATION DateSignature
DEBIT CREDIT Prepared by : .................................
Acc. No Amount Acc. No Amount
Posted by: .................................

TOTAL TOTAL

PT. INDOBACKPACK | 2
 PT. INDOBACKPACK WORKING SHEET
December, 31 2021 (in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO Description
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank
2
1-120 Petty Cash
3
1-130 Accounts Receivable
4
1-140 Allowance for Bad Debt
1-150 Merchandise Inventory
5
1-160 Office Supplies
6
1-170 Prepaid Insurance
7
1-180 Prepaid Rent
8
1-190 VAT (Value Added Tax) Receivable
9
1-191 VAT (Value Added Tax) In
1
0
1-192 Prepaid Income Tax Article 25
1-193 Investment
1
1
1
2
1 1-310 Land
3
1 1-320 Buildings
4
1 1-321 Acc. Depreciation – Buildings
5

1
PT. INDOBACKPACK | 3
 2

10
11
12
13
14
15

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16 1-330 Equipment

17 1-331 Acc. Depreciaton – Equipment

18 1-340 Automobile

19 1-341 Acc. Depreciaton – Automobile

20 2-110 Accounts Payable

21 2-120 Accrued Expense

22 2-130 VAT (Value Added Tax) Payable

23 2-131 VAT (Value Added Tax) Out

24 2-132 Income Tax Article 21 Payable

25 2-133 Income Tax Article 23 Payable

26 2-134 Income Tax Article 25/29 Payable

27 2-135 Dividend Payable

28 2-136 Notes Payable

29 2-210 BTPN Loan

30 3-110 Stock Capital

PT. INDOBACKPACK | 5
31 3-130 Retained Earnings

32 3-140 Dividend

33 3-150 Income Summary

16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

PT. INDOBACKPACK | 6
16 1-330 Equipment

17 1-331 Acc. Depreciaton – Equipment

18 1-340 Automobile

19 1-341 Acc. Depreciaton – Automobile

20 2-110 Accounts Payable

21 2-120 Accrued Expense

22 2-130 VAT (Value Added Tax) Payable

23 2-131 VAT (Value Added Tax) Out

24 2-132 Income Tax Article 21 Payable

25 2-133 Income Tax Article 23 Payable

26 2-134 Income Tax Article 25/29 Payable

27 2-135 Dividend Payable

28 2-136 Notes Payable

29 2-210 BTPN Loan

30 3-110 Stock Capital

31 3-130 Retained Earnings

32 3-140 Dividend

33 3-150 Income Summary

 PT. INDOBACKPACK
INCOME STATEMENT
For the Year Ended December , 31 2021
(in Rp.)
1 REVENUES 1

2 2

3 3

4 4

5 Net Sales 5

6 6

7 Less : Cost of Merchandise Sold 7

8 Gross Profit 8

9 OPERATING EXPENSE 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19

20 Total Operating Expense 20

21 Operating Profit 21
22 OTHER REVENUES / GAINS 22
23 23
24 24
25 25
26 26
27 Total Other Revenues/Gains 27
28 28
29 OTHER EXPENSE / LOSSES 29
30 30

31 31
32 32
33 33
34 34

35 35
36 Net Income/Loss 36

Date Signature

Prepared by : .................................

PT. INDOBACKPACK | 9
 PT. INDOBACKPACK
CHANGES OF EQUITY STATEMENT
For the Year Ended December , 31 2021
(in Rp.)

1
DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1

2
Beginning Balance, Nov 30 2021 2
Additional Capital
3 3
Net Income
4 4
Dividend
5 5
Ending Balance, Dec 31 2021
6 6

Date Signature

Prepared by : .................................

PT. INDOBACKPACK |
10
 PT. INDOBACKPACK
STATEMENT OF FINANCIAL POSITION
Per December, 31 2021
(in Rp.)
1 ASSET LIABILITY 1

2 CURRENT ASSET CURRENT LIABILITIES 2

3 3
4
4
5
5
6
6
7
7
8
8
9
9 10
10 11
11 12
12 13

13 14

14 TOTAL CURRENT ASSET TOTAL CURRENT LIABILITIES 15

15
FIXED ASSETS LONG TERM LIABILITY 16
17
16
TOTAL LIABILITY 18
17
19
18
EQUITY 20
19
21
20
22
21
23
22 24
23 TOTAL FIXED ASSETS TOTAL EQUITY 25
24 TOTAL ASSET TOTAL LIABILITIES & EQUITY 26
25

26

Date Signature
-
Prepared by : .................................

PT. INDOBACKPACK | 9
 PT. INDOBACKPACK
CASH FLOW STATEMENT
For the Year Ended December , 31 2021
(in Rp.)

1 CASH FLOW FROM OPERATING ACTIVITIES 1

2
Cash receipts: 2
3 3
4 4
Cash Receipts from Operating Activities
5 5
6 6
Cash payments:
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
Cash Payments from Operating Activities
19 Net cash provided by operating activities 19
20 20
21 CASH FLOW FROM INVESTING ACTIVITIES 21
22 22
23 23
24 CASH FLOW FROM FINANCING ACTIVITIES 24
25 25
26 26
27 27
28 28
Net increase/decrease in cash
29 29
30 Cash at November, 30, 2021 30
31 31
32 32
33 Cash at November 30, 2021 33
34 Cash at December 31, 2021 34
35 35
36 36
37
Cash at December 31, 2021 37

38 38
39 39
40 40

Date Signature

Prepared by : ............ .....................

PT. INDOBACKPACK | 10
 PT. INDOBACKPACK
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2021
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 TOTAL 43

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PT. INDOBACKPACK | 12
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