PT Kharisma Digital

Adjustment Journal
Per 31 December 2021

Date Evidence No Account Name Reff Debit

2021
Dec 31 Cash In Bank Rp 310,108.00
Bank Charge Rp 5,000.00
Interest Revenue
31 Office Supplies Expense Rp 1,230,000.00
Store Supplies Expense Rp 4,310,000.00
Store Supplies
Office Supplies
31 Insurance Expense Rp 15,600,000.00
Prepaid Insurance
31 Promotion & Advertising Expense Rp 1,600,000.00
Prepaid Advertising
31 Wages & Salaries Expense (Sales) Rp 5,000,000.00
Wages & Salaries Expense (General) Rp 10,000,000.00
Wages & Salaries Payable
Income Tax Payable
31 Electricity, Water & Telephone Expense Rp 1,270,000.00
Electricity, Telephone and Water Payable
31 Other Sales Expense Rp 16,261,000.00
Allowance For Uncollectible Account
31 Depreciation Expense Building Rp 10,500,000.00
Depreciation Expense Vehicles Rp 16,534,423.83
Depreciation Expense Equipment Rp 13,233,024.69
Accumulated Depreciation-Building
Accumulated Depreciation-Vehicles
Accumulated Depreciation-Equipment
31 Income Tax Expense Rp 22,938,615.05
Income Tax Payable
Income Tax Payable Rp 28,828,615.05
Prepaid Income Tax
Total Rp 147,620,786.62
 Kredit

Rp 315,108.00

Rp 4,310,000.00
Rp 1,230,000.00

Rp 15,600,000.00

Rp 1,600,000.00

Rp 14,760,000.00
Rp 240,000.00

Rp 1,270,000.00

Rp 16,261,000.00

Rp 10,500,000.00
Rp 16,534,423.83
Rp 13,233,024.69

Rp 22,938,615.05

Rp 28,828,615.05
Rp 147,620,786.62
 Trial Balance
No Account Name
Debit Kredit
1-1100 Petty Cash Rp 5,000,000.00
1-1110 Cash In Bank Rp 757,791,249.43
1-1120 Marketable Securities Rp 45,202,500.00
1-1130 Account Receivable Rp 542,020,000.00
1-1140 Allowance for Uncollectible Accounts Rp 10,840,000.00
1-1150 Employee Receivable Rp 500,000.00
1-1160 Other Receivable
1-1170 Merchandise Inventory Rp 325,440,277.78
1-1180 Office Supplies Rp 3,150,000.00
1-1190 Store Supplies Rp 6,410,000.00
1-1200 Vat In Rp 39,500,000.00
1-1210 Prepaid Income Tax Rp 35,875,000.00
1-1220 Prepaid Insurance Rp 31,200,000.00
1-1230 Prepaid Advertising Rp 3,000,000.00
`1-2100 Land Rp 165,000,000.00
`1-2110 Building Rp 210,000,000.00
`1-2120 Accumulated Depreciation-Building Rp 105,000,000.00
`1-2130 Vehicles
`1-2140 Accumulated Depreciation-Vehicles
`1-2150 Equipment Rp 220,000,000.00
`1-2160 Accumulated Depreciation-Equipment Rp 188,240,740.74
2-1100 Account Payable Rp 274,700,000.00
2-1110 Wages & Salaries Payable
2-1120 Electricity, Telephone and Water Payable
2-1130 Vat Out Rp 112,765,900.00
2-1140 Income Tax Payable Rp 5,650,000.00
2-1150 Dividend Payable Rp 50,400,000.00
2-1160 Other Current Liabilities
`2-2100 Bank Loan Rp 292,075,825.95
`3-1000 Common Stock Rp 700,000,000.00
`3-2000 Retained Earnings Rp 576,000,000.00
`3-3000 Dividend Rp 56,000,000.00
`3-4000 Income Summary
`4-1000 Sales Rp 2,127,159,000.00
`4-2000 Sales Discounts Rp 18,518,800
`4-3000 Sales Returns Rp 53,071,000.00
5-1000 Cost Of Goods Sold Rp 1,671,596,722.22
6-1100 Wages & Salaries Expense (Sales) Rp 55,000,000.00
6-1110 Depreciation Expense Vehicles Rp 16,534,423.83
6-1120 Promotion & Advertising Expense
6-1130 Insurance expense
6-1140 Store Supplies Expense
6-1150 Other Sales Expense
`6-2100 Wages & Salaries Expense (General) Rp 110,000,000.00
`6-2110 Electricity, Water & Telephone Expense Rp 13,835,000.00
`6-2120 Repairs & Maintenance Expense Rp 9,350,000.00
`6-2130 Entertainment Expenses Rp 1,625,000.00
`6-2140 Income Tax Expense Rp 47,700.00
`6-2150 Office Supplies Expense
`6-2160 Depreciation Expense Equipment
`6-2170 Depreciation Expense Building
`6-2180 Other General & Administrative Expense
`8-1000 Interest Revenue Rp 3,500,000.00
`8-2000 Late Fees Collected Rp 13,085,000.00
`8-3000 Gain on Sales Marketable Securities Rp 2,020,500.00
`8-4000 Gain on Disposal of Fixed Assets Rp 396,728.52
`8-5000 Dividend Revenue Rp 4,500,000.00
`8-6000 Other Income
`9-1000 Bank Charge Rp 55,000.00
`9-2000 Interest Expense Rp 70,461,021.95
`9-3000 Loss on Sales of Marketable Securities
`9-4000 Loss on Disposal of Fixed Assets
`9-5000 Other Expense Rp 150,000.00
Rp 4,466,333,695.21 Rp 4,466,333,695.21
Net Profit After Tax

Sales Rp 2,127,159,000.00
Sales Returns Rp 53,071,000.00
Peredaran Bruto Rp 2,074,088,000.00

PKP
Laba Komerisal Rp 35,188,220.00

Koreksi Fiskal Positif

Other Sales Expense Rp 16,261,000.00
Entertainment Espense Rp 1,625,000.00
Income Tax Expense Rp 110,721.60
Other Expense Rp 150,000.00

Koreksi Fiskal Negatif

Interest Revenue Rp 3,815,108.00
Gain on Sales Marketable Rp 396,728.52
PKP Rp 49,123,105.08
PKP Pembulatan Rp 49,123,000.00

Mendapat Fasilitas Rp 14,210,486.73

Non Fasilitas Rp 8,728,128.32
PPh Badan Rp 22,938,615.05

Rp 240,000
Rp 23,178,615
 PT Kharisma Digital
WorkSheet
Per 31 December 2021

Adjustment Journal Trial Balance After Adjustment

Debit Kredit Debit Kredit
Rp 5,000,000.00 Rp -
Rp 310,108.00 Rp 758,101,357.43 Rp -
Rp 45,202,500.00 Rp -
Rp 542,020,000.00 Rp -
Rp 16,261,000.00 Rp - Rp 27,101,000.00
Rp 500,000.00 Rp -
Rp - Rp -
Rp 325,440,277.78 Rp -
Rp 1,230,000.00 Rp 1,920,000.00 Rp -
Rp 4,310,000.00 Rp 2,100,000.00 Rp -
Rp 39,500,000.00 Rp -
Rp 28,828,615.05 Rp 7,046,384.95 Rp -
Rp 15,600,000.00 Rp 15,600,000.00 Rp -
Rp 1,600,000.00 Rp 1,400,000.00 Rp -
Rp 165,000,000.00 Rp -
Rp 210,000,000.00 Rp -
Rp 10,500,000.00 Rp - Rp 115,500,000.00
Rp - Rp -
Rp 16,534,423.83 Rp - Rp 16,534,423.83
Rp 220,000,000.00 Rp -
Rp 13,233,024.69 Rp - Rp 201,473,765.43
Rp - Rp 274,700,000.00
Rp 14,760,000.00 Rp - Rp 14,760,000.00
Rp 1,270,000.00 Rp - Rp 1,270,000.00
Rp - Rp 112,765,900.00
Rp 28,828,615.05 Rp 23,178,615.05 Rp - Rp -
Rp - Rp 50,400,000.00
Rp - Rp -
Rp - Rp 292,075,825.95
Rp - Rp 700,000,000.00
Rp - Rp 576,000,000.00
Rp 56,000,000.00 Rp -
Rp - Rp -
Rp - Rp 2,127,159,000.00
Rp 18,518,800.00 Rp -
Rp 53,071,000.00 Rp -
Rp 1,671,596,722.22 Rp -
Rp 5,000,000.00 Rp 60,000,000.00 Rp -
Rp 16,534,423.83 Rp 33,068,847.66 Rp -
Rp 1,600,000.00 Rp 1,600,000.00 Rp -
Rp 15,600,000.00 Rp 15,600,000.00 Rp -
Rp 4,310,000.00 Rp 4,310,000.00 Rp -
Rp 16,261,000.00 Rp 16,261,000.00 Rp -
Rp 10,000,000.00 Rp 120,000,000.00 Rp -
Rp 1,270,000.00 Rp 15,105,000.00 Rp -
Rp 9,350,000.00 Rp -
Rp 1,625,000.00 Rp -
Rp 22,938,615.05 Rp 22,986,315.05 Rp -
Rp 1,230,000.00 Rp 1,230,000.00 Rp -
Rp 13,233,024.69 Rp 13,233,024.69 Rp -
Rp 10,500,000.00 Rp 10,500,000.00 Rp -
Rp - Rp -
Rp 315,108.00 Rp - Rp 3,815,108.00
Rp - Rp 13,085,000.00
Rp - Rp 2,020,500.00
Rp - Rp 396,728.52
Rp - Rp 4,500,000.00
Rp - Rp -
Rp 5,000.00 Rp 60,000.00 Rp -
Rp 70,461,021.95 Rp -
Rp - Rp -
Rp - Rp -
Rp 150,000.00 Rp -
Rp 147,620,786.62 Rp 147,620,786.62 Rp 4,533,557,251.73 Rp 4,533,557,251.73
 Income Statement Balance Sheet
Debit Kredit Debit Kredit
Rp 5,000,000.00 Rp -
Rp 758,101,357.43 Rp -
Rp 45,202,500.00 Rp -
Rp 542,020,000.00 Rp -
Rp - Rp 27,101,000.00
Rp 500,000.00 Rp -
Rp - Rp -
Rp 325,440,277.78 Rp -
Rp 1,920,000.00 Rp -
Rp 2,100,000.00 Rp -
Rp 39,500,000.00 Rp -
Rp 7,046,384.95 Rp -
Rp 15,600,000.00 Rp -
Rp 1,400,000.00 Rp -
Rp 165,000,000.00 Rp -
Rp 210,000,000.00 Rp -
Rp - Rp 115,500,000.00
Rp - Rp -
Rp - Rp 16,534,423.83
Rp 220,000,000.00 Rp -
Rp - Rp 201,473,765.43
Rp - Rp 274,700,000.00
Rp - Rp 14,760,000.00
Rp - Rp 1,270,000.00
Rp - Rp 112,765,900
Rp - Rp -
Rp - Rp 50,400,000.00
Rp - Rp -
Rp - Rp 292,075,825.95
Rp - Rp 700,000,000.00
Rp - Rp 576,000,000.00
Rp 56,000,000.00 Rp -
Rp - Rp -
Rp - Rp 2,127,159,000.00
Rp 18,518,800.00 Rp -
Rp 53,071,000.00 Rp -
Rp 1,671,596,722.22 Rp -
Rp 60,000,000.00 Rp -
Rp 33,068,847.66 Rp -
Rp 1,600,000.00 Rp -
Rp 15,600,000.00 Rp -
Rp 4,310,000.00 Rp -
Rp 16,261,000.00 Rp -
Rp 120,000,000.00 Rp -
Rp 15,105,000.00 Rp -
Rp 9,350,000.00 Rp -
Rp 1,625,000.00 Rp -
Rp 22,986,315.05 Rp -
Rp 1,230,000.00 Rp -
Rp 13,233,024.69 Rp -
Rp 10,500,000.00 Rp -
Rp - Rp -
Rp - Rp 3,815,108.00
Rp - Rp 13,085,000.00
Rp - Rp 2,020,500.00
Rp - Rp 396,728.52
Rp - Rp 4,500,000.00
Rp - Rp -
Rp 60,000.00 Rp -
Rp 70,461,021.95 Rp -
Rp - Rp -
Rp - Rp -
Rp 150,000.00 Rp -
Rp 2,138,726,731.57 Rp 2,150,976,336.52 Rp 2,394,830,520.16 Rp 2,382,580,915.21
Rp 12,249,604.95 Rp 12,249,604.95
Rp 2,150,976,336.52 Rp 2,150,976,336.52 Rp 2,394,830,520.16 Rp 2,394,830,520.16
 PT Kharisma Digital
Income Statement
Per 31 December 2021

Revenue :
Sales Rp 2,127,159,000.00
Sales Discounts -Rp 18,518,800.00
Sales Returns -Rp 53,071,000.00
Total Revenue Rp 2,055,569,200
Cost Of Goods Sold :
Cost Of Goods Sold -Rp 1,671,596,722.22
Gross Profit Rp 383,972,477.78
Operating Expense :