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

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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

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 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
1
2
1-120 Petty Cash
2
3
1-130 Accounts Receivable
3
4
1-140 Allowance for Bad Debt
4
1-150 Merchandise Inventory
5 5
1-160 Office Supplies
6 6
1-170 Prepaid Insurance
7 7
1-180 Prepaid Rent
8 8
1-190 VAT (Value Added Tax) Receivable
9 9
1-191 VAT (Value Added Tax) In
10 10
1-192 Prepaid Income Tax Article 25
11 1-193 Investment 11
12 12
13 1-310 Land 13
14 1-320 Buildings 14
15 1-321 Acc. Depreciation – Buildings 15

PT. INDOBACKPACK | 3
16 16 1-330 Equipment
17 1-331 Acc. Depreciaton – Equipment 17
18 1-340 Automobile 18
19 1-341 Acc. Depreciaton – Automobile 19
20 2-110 Accounts Payable 20
21 2-120 Accrued Expense 21
22 2-130 VAT (Value Added Tax) Payable 22
23 2-131 VAT (Value Added Tax) Out 23
24 2-132 Income Tax Article 21 Payable 24
25 2-133 Income Tax Article 23 Payable 25
26 2-134 Income Tax Article 25/29 Payable 26
27 2-135 Dividend Payable 27
28 2-136 Notes Payable 28
29 2-210 BTPN Loan 29
30 3-110 Stock Capital 30
31 3-130 Retained Earnings
31
32 3-140 Dividend
32
33 3-150 Income Summary
33

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34 4-110 Sales 34
35 4-120 Sales Discount 35
36 4-130 Sales Return and Allowance 36
37 5-110 Cost of Merchandise Sold 37
38 6-110 Utilities Expense 38
39 6-120 Office Supplies Expense 39
40 6-130 Bad Debts Expense 40
41 6-140 Spoilage Expense 41
42 6-150 Depreciation Expense 42
43 6-160 Insurance Expense 43
44 6-170 Rent Expenses 44
45 6-180 Wages and Salaries Expense 45
46 6-190 Advertising Expense 46
47 6-200 Others Operating Expense 47
48 8-110 Interest Income 48
49 8-140 Freights Collected 49
50 8-150 Late Fees Collected 50
51 8-160 Dividend Revenue 51
52 9-110 Interest Expenses 52
53 9-120 Bank Service Charges 53
54 9-140 Income Tax Article 4(2) Expense 54
55 9-145 Income Tax Expense 55
56 9-150 Late Fees Expenses 56
57 57
58 58
59 Net Income/Net Loss 59
60 TOTAL 60

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PT. INDOBACKPACK | 6
 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 : .................................

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 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 : .................................

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 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 : .................................

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 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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