NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI

Current Assets :
1-1100 Cash in Bank Kas di bank
1-1300 Accounts Receivable Piutang dagang
1-1400 Allowance for Doubtful Debt Penyisihan atau cadangan kerugian piutang
1-1500 Merchandise Inventory Persediaan barang dagangan
1-1600 Store Supplies Perlengkapan toko
1-1700 Prepaid Insurance Asuransi dibayar dimuka
1-1800 Prepaid Rent Sewa dibayar dimuka
Fixed Assets :
1-2100 Equipment at Cost Peralatan
1-2110 Equipment Accum Dep Akumulasi penyusutan peralatan
Current Liabilities :
2-1100 Accounts Payable Hutang dagang
2-1200 Wages & Salaries Payable Hutang upah dan gaji
2-1300 Telephone & Electricity Payable Hutang telepon dan listrik
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang
Equity :
3-1100 Share Capital Ordinary Modal Hidayat
3-1200 Dividends Prive Hidayat
3-1300 Retained Earnings Laba Ditahan
3-1400 Income Summary Ikhtisar Laba Rugi
Revenues :
4-1100 Sales Penjualan barang dagangan
4-1200 Sales Return and Allowances Retur penjualan
4-1300 Sales Discount Diskon penjualan
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan
5-1200 Freight Paid Beban transportasi pembelian
Operating Expenses :
6-1000 Advertising Expenses Beban iklan

6-1100 Telephone & Electricity Expenses Beban telepon dan listrik

6-1200 Store Supplies Expenses Beban perlengkapan toko

6-1300 Bad Debts Expenses Beban kerugian penghapusan piutang
6-1400 Depreciation expenses Beban depresiasi aktiva tetap (peralatan)
6-1500 Insurance expense Beban asuransi
6-1600 Rent Expense Beban sewa toko
6-1700 Wages & Salaries Beban upah dan gaji
6-1800 Other Operating Expenses Beban-beban operasi lainnya
Other Revenues and Gains :
8-1100 Interest Revenue Pendapatan bunga
Other Expenses and Losses :
9-1100 Interest Expense Beban bunga
9-1200 Bank Service Charge Beban administrasi bank
 B. DAFTAR SALDO PIUTANG DAGANG
Daftar Customer
No. Nama Alamat No. Faktur

Jl. Raja Ali Haji No. 10,

CT01 CV Milenial F-11/13
Batam Center / 022 4267423

Jl. Raden Patah No. 8, Lubuk

CT02 PT Express Kencana F-11/24
Baja/ 022 4388499
Jl. Imam Bonjol No. 15,
CT03 CV Rajawali F-11/12
Sekupang / 022 7451672
Jl. Gajah Mada No. 6,
CT04 Puji Studio F-11/16
Sekupang / 021 5467342

C. DAFTAR SALDO UTANG DAGANG

No. Nama Alamat No. Faktur

Jl. Yos Sudarso no. 12, Batu

SP01 PT Maju Printing C.1578
Ampar / 021 4290 2234

Jl. Bunga Raya, Batu Aji /

SP02 PT Prima Copier F.2281
021 650 2900
Jl. Engku Putri, Batam Center
SP03 Grafika Express Mk. 2031
/ 021-6250 1234
 DAFTAR AKTIVA TETAP
Jenis Aset Tetap Tgl Perolehan Harga Perolehan
Office Equipment at Cost 1/1/2019 Rp68,000,000.00
 Termin Tanggal Penjualan

1/15, n/30 11/25/2022 22,000,000

1/15, n/30 11/29/2022 27,500,000

1/15, n/30 11/23/2022 31,900,000

1/15, n/30 11/24/2022 3,300,000

Termin Tanggal Pembelian

2/10, n/30 11/24/2022 24,200,000

2/10, n/30 11/20/2022 16,500,000

2/10, n/30 11/27/2022 28,600,000

C. DATA PERSEDIAAN

DAFTAR PERSEDIAAN BARANG

PER 30 NOVEMB
Kode
Nama
Jenis
Satuan
Harga Jual
Harga beli

Jumlah Stock
Nilai Stock
TAR AKTIVA TETAP
Akum Depresiasi
Umur Ekonomis Nilai Residu
s.d. 31 Des 2020
4 Rp20,000,000 Rp. 24.000.000
DATA PERSEDIAAN

DAFTAR PERSEDIAAN BARANG DAGANGAN DAN SALDO

INVENTORY
PER 30 NOVEMBER 2023
CN-IGP01 XR-ECP03
Canon Image Press Xerox ECOSYS
Barang Dagang Barang Dagang
Unit Unit
Rp 18,000,000 Rp 14,000,000
Rp 16,000,000 Rp 12,500,000

20 16
Rp 320,000,000 Rp 200,000,000
 Los Amigos Printing
TRIAL BALANCE
PER 01 DESEMBER 2022

Acc. Number Account Name Debet Kredit

1-1100 Cash in Bank Rp 87,470,000
1-1300 Accounts Receivable Rp 84,700,000
1-1400 Allowance for Doubtful Debt Rp 10,700,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 9,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 74,300,000
1-2110 Equipment Accum Dep Rp 27,500,000
2-1100 Accounts Payable Rp 69,300,000
2-1200 Wages & Salaries Payable Rp 3,900,000
2-2100 Bank Loan Rp 315,000,000
3-1100 Share Capital Ordinary Rp 100,000,000
3-1200 Dividend Rp 25,400,000
3-1300 Retained Earnings Rp 267,450,000
4-1100 Sales Rp 524,750,000
4-1200 Sales Return
4-1300 Sales Discount Rp -
5-1100 Cost of goods Sold Rp 314,100,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 9,480,000
9-1200 Bank Service Charge Rp 6,600,000
Rp 1,324,700,000 Rp 1,324,700,000
 LOS AMIGOS PRINTING
Cash Payment Journal
December 2022

DEBIT
Others Account
Document Account
Date Description Ref Account
Number Payable Account Name
No.
Pembayaran Gaji Bulan Wages and Salaries
Des 1 BKK 12-1 2-1200
November Payable
2022 7 BKK12-2 Grafika Express 28,600,000
9 BKK12-3 Pembelian perlengkapan Supplies 1-1600
10 BKK12-4 PT Maju Printing 24,200,000
18 BKK12-5 PT Prima Copier 16,500,000
30 BKK12-6 Pembayaran cicilan Bank Loan 2-2100
Interest Expense 9-1100

TOTAL 69,300,000
 CREDIT RECAPITULATION
s Account DEBIT CREDIT
Merchandise Cash In
Inventory Bank
Amount Account No Amount Account No Amount

3,900,000 3,900,000 1-1600 9,000,000 1-1100 99,628,000

572,000 28,028,000 2-1100 69,300,000 1-1500 572,000

9,000,000 9,000,000 2-1200 3,900,000
24,200,000 2-2100 15,000,000
16,500,000 9-1100 3,000,000
15,000,000 TOTAL 100,200,000 TOTAL 100,200,000
3,000,000 18,000,000

30,900,000 572,000 99,628,000

 LOS AMIGOS PRINTING
Cash Receipt Journal
December 2022

DEBIT
Document Others
Date Description Ref
Number Sales
Cash In Bank Account
Discount
Name
Des 4 BKM12-1 CV Milenial 21,780,000 220,000
2022 13 BKM12-2 PT Express Kencana 27,225,000 275,000
14 KN01 Penjualan Tunai 339,500,000
COGS
15 BKM12-3 CV Rajawali 31,900,000
26 BKM12-4 CV Milenial 210,000,000
27 KN02 Penjualan Tunai 177,000,000
COGS
TOTAL 807,405,000 495,000
GOS PRINTING
ceipt Journal
mber 2022

DEBIT CREDIT
Others Others
Account
Account No. Amount Receivable Account Name Account No. Amount

22,000,000
27,500,000
Sales 4-1100 339,500,000
5-1100 297,600,000 MI 1-1500 297,600,000
31,900,000
210,000,000
Sales 4-1100 177,000,000
5-1100 156,600,000 MI 1-1500 156,600,000
454,200,000 291,400,000 970,700,000

RECAPITULATION
DEBIT CREDIT
Account No. Amount Account No. Amount
1-1100 807,405,000 1-1300 291,400,000
4-1300 495,000 1-1500 454,200,000
5-1100 454,200,000 4-1100 516,500,000
TOTAL 1,262,100,000 TOTAL 1,262,100,000
 LOS AMIGOS PRINTING
Sales Journal
December 2022

DEBET
DATE Invoice No. Decription Ref Account
COGS
Receivable
Dec 6 F12-1 CV Milenial 260,000,000 231,500,000
2022 18 F12-2 PT Express Kencana 164,000,000 147,000,000
27 F12-3 CV Rajawali 170,000,000 153,000,000
TOTAL Rp 594,000,000 Rp 531,500,000
 NTING
al
22

CREDIT REKAPITULASI

Merchandise
Sales Freight Collected DEBIT
Inventory
231,500,000 260,000,000 Account No Amount
147,000,000 164,000,000 1-1300 594,000,000
153,000,000 170,000,000 5-1100 531,500,000
Rp 531,500,000 Rp 594,000,000
TOTAL 1,125,500,000
REKAPITULASI

KREDIT

Account No Amount
1-1500 531,500,000
4-1100 594,000,000

TOTAL 1,125,500,000
 LOS AMIGOS PRINTING
Purchase Journal
December 2022
DEBIT CREDIT
Invoice
Date Description Ref Freight Merchandise
No Account Payable
Paid Inventory
Dec 6 F05 PT Maju Printing 412,200,000 412,200,000
2022 15 A17 PT Prima Copier 351,000,000 351,000,000
21 G11 PT Grafika Express 279,000,000 279,000,000
22 F06 PT Maju Printing 147,600,000 147,600,000
TOTAL Rp 1,189,800,000 Rp 1,189,800,000
 RECAPITULATION

DEBIT CREDIT

Account No Amount Account No Amount

1-1500 1,189,800,000 2-1100 1,189,800,000

TOTAL 1,189,800,000 TOTAL 1,189,800,000

 LOS AMIGOS PRINTING
General Journal

December 2022
Document
Date Description Ref DEBIT
No.
Dec 7 NK12-1 Sales Return 4-1200 50,000,000
2022 Accounts Receivable 1-1300

Merchandise Inventory 1-1500 44,500,000

Cost of goods Sold 5-1100

TOTAL 94,500,000

RECAPITULATION
DEBIT
Account No Amount
4-1200 50,000,000
1-1500 44,500,000

TOTAL 94,500,000
 DEBIT CREDIT

50,000,000
50,000,000

44,500,000
44,500,000

94,500,000 94,500,000

RECAPITULATION
CREDIT
Account No Amount
1-1300 50,000,000
5-1100 44,500,000

TOTAL 94,500,000
 KARTU PERSEDIAAN DESEMBER 2023
CN-IGP01 [CANON IMAGE PRESS]

MASUK KELUAR
TANGGAL KETERANGAN HARGA HARGA
UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN
Des 1 Saldo
6 Pembelian 13 16,200,000 210,600,000

F12-1 6 Penjualan 9 16,000,000 144,000,000

7 Retur Penjualan 2 - 16,000,000 - 32,000,000

KN01 14 Penjualan Tunai 10 16,000,000 160,000,000

15 Pembelian 10 16,200,000 162,000,000

F12-2 18 Penjualan 3 16,000,000 48,000,000

3 16,200,000 48,600,000
21 Pembelian 11 16,200,000 178,200,000
22 Pembelian 6 16,200,000 97,200,000
F12-3 27 Penjualan 4 16,200,000 64,800,000
KN02 27 Penjualam Tunai 5 16,200,000 81,000,000

KARTU PERSEDIAAN BULAN DESEMBER 2018

XE-ECP03 [ XEROX ECOSYS ]

MASUK KELUAR
TANGGAL KETERANGAN HARGA HARGA
UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN
Des 1 Saldo
6 Pembelian 16 12,600,000 201,600,000

F12-1 6 Penjualan 7 12,500,000 87,500,000

7 Retur penjualan 1 - 12,500,000 - 12,500,000

KN01 14 Penjualan Tunai 10 12,500,000 125,000,000

1 12,600,000 12,600,000
15 Pembelian 15 12,600,000 189,000,000
F12-2 18 Penjualan 4 12,600,000 50,400,000
21 Pembelian 8 12,600,000 100,800,000
 22 Pembelian 4 12,600,000 50,400,000
F12-3 27 Penjualan 7 12,600,000 88,200,000
KN02 27 Penjualam Tunai 6 12,600,000 75,600,000
ER 2023
RESS]
METODE FIFO
SALDO

UNIT HARGA SATUAN JUMLAH

20 16,000,000 320,000,000
20 16,000,000 320,000,000
13 16,200,000 210,600,000
11 16,000,000 176,000,000
13 16,200,000 210,600,000
13 16,000,000 208,000,000
13 16,200,000 210,600,000
3 16,000,000 48,000,000
13 16,200,000 210,600,000
3 16,000,000 48,000,000
23 16,200,000 372,600,000
20 16,200,000 324,000,000

31 16,200,000 502,200,000
37 16,200,000 599,400,000
33 16,200,000 534,600,000
28 16,200,000 453,600,000

MBER 2018
S]
METODE FIFO
SALDO

UNIT HARGA SATUAN JUMLAH

16 12,500,000 200,000,000
16 12,500,000 200,000,000
16 12,600,000 201,600,000
9 12,500,000 112,500,000
16 12,600,000 201,600,000
10 12,500,000 125,000,000
16 12,600,000 201,600,000
15 12,600,000 189,000,000

30 12,600,000 378,000,000
26 12,600,000 327,600,000
34 12,600,000 428,400,000
38 12,600,000 478,800,000
31 12,600,000 390,600,000
25 12,600,000 315,000,000
 ACCOUNT RECEIVABLE ACC

CT01 CV Milenial SP01

Date Ref Debit Credit Balance Date
1-Dec-22 BB 22,000,000 1-Dec-22
4-Dec-22 CRJ 22,000,000 0 6-Dec-22
6-Dec-22 SJ 260,000,000 260,000,000 10-Dec-22
7-Dec-22 GJ 50,000,000 210,000,000 22-Dec-23
26-Dec-22 CRJ 210,000,000 0

CT02 PT Express Kencana SP02

Date Ref Debit Credit Balance Date
1-Dec-22 BB 27,500,000 1-Dec-22
13-Dec-22 CRJ 27,500,000 0 15-Dec-22
18-Dec-22 SJ 164,000,000 164,000,000 18-Dec-22

CT03 CV Rajawali SP03

Date Ref Debit Credit Balance Date
1-Dec-22 BB 31,900,000 1-Dec-22
15-Dec-22 CRJ 31,900,000 0 7-Dec-22
27-Dec-23 SJ 170000000 170,000,000 21-Dec-22

CT04 Puji Studio

Date Ref Debit Credit Balance
1-Dec-22 BB 3,300,000
 ACCOUNT PAYABLE

P01 PT Maju Printing

Ref Debit Credit Balance
BB 24,200,000
PJ 412,200,000 436,400,000
CPJ 24,200,000 412,200,000
PJ 147,600,000 559,800,000

P02 PT Prima Copier

Ref Debit Credit Balance
BB 16,500,000
PJ 351,000,000 367,500,000
CPJ 16,500,000 351,000,000

P03 Grafika Express

Ref Debit Credit Balance
BB 28,600,000
CPJ 28,600,000 0
PJ 279,000,000 279,000,000
 LOS AMIGOS
GENERAL LEDGER
Per December 2022

Nama : Cash In Bank

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Cash Receipt Journal CRJ Rp 807,405,000
31 Cash Payment Journal CPJ

Nama : Account Receivable

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Sales Journal SJ Rp 594,000,000
31 Cash Receipt Journal CRJ
31 General Journal GJ

Nama : Allowance for Doubtful Debt

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Merchandise Inventory

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Purchase Journal PJ Rp 1,189,800,000
31 Sales Journal SJ
31 Cash Received Journal CRJ
31 Cash Payment Journal CPJ
31 General Journal GJ Rp 44,500,000
Nama : Store Supplies
POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Cash Payment Journal CPJ Rp 9,000,000

Nama : Prepaid Insurance

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Prepaid Rent

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Prepaid Tax

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Equipment at Cost

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Equipment Accum Dept

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Accounts Payable

POS
DATE DESCRIPTION DEBET
REF
 Des 1 Opening Balance √
2022 31 Purchase Journal PJ
31 Cash Payment Journal CPJ Rp 69,300,000

Nama : Wages & Salaries Payable

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Cash Payment Journal CPJ Rp 3,900,000

Nama : Telephone & Electricity Payable

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Cash Payment Journal CPJ

Nama : Bank Loan

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022 31 Cash Payment Journal CPJ Rp 15,000,000

Nama : Share Capital Ordinary

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Dividend
POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Retained Earnings

POS
DATE DESCRIPTION DEBET
REF
Des 1 Opening Balance √
2022

Nama : Sales
POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31 Sales Journal SJ
31 Cash Received Journal CRJ

Nama : Sale Return

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31 General Journal GJ Rp 50,000,000

Nama : Sales Discount

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31 Cash Received Journal CRJ Rp 495,000

Nama : Cost of Goods Sold

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31 Sales Journal SJ Rp 531,500,000
31 Cash Received Journal CRJ Rp 454,200,000
31 General Journal GJ
Nama : Freight Paid
POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Advertising Expenses

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Telephone & Electricity expenses

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Store Supplies Expenses

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Bad Debt Expense

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Depreciation Expense

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Insurance Expense

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31
Nama : Rent Expense
POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Wages & Salaries

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Other Operating Expense

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Interest Revenue

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31

Nama : Interest Expense

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31 Cash Payment Journal CPJ Rp 3,000,000

Nama : Bank Service Charge

POS
DATE DESCRIPTION DEBIT
REF
Des 1 Opening Balance √
2022 31
 LOS AMIGOS
ENERAL LEDGER
er December 2022

Nomor : 1-1100
BALANCE
CREDIT
DEBET CREDIT
Rp 87,470,000
Rp 894,875,000
Rp 99,628,000 Rp 795,247,000

Nomor : 1-1300
BALANCE
CREDIT
DEBET CREDIT
Rp 84,700,000
Rp 678,700,000
291,400,000 Rp 387,300,000
Rp 50,000,000 Rp 337,300,000

Nomor : 1-1400
BALANCE
CREDIT
DEBET CREDIT
Rp 10,700,000

Nomor : 1-1500
BALANCE
CREDIT
DEBET CREDIT
Rp 520,000,000
Rp 1,709,800,000
Rp 531,500,000 Rp 1,178,300,000
Rp 454,200,000 Rp 724,100,000
Rp 572,000 Rp 723,528,000
Rp 768,028,000
 Nomor : 1-1600
BALANCE
CREDIT
DEBET CREDIT
Rp 9,800,000
Rp 18,800,000

Nomor : 1-1700
BALANCE
CREDIT
DEBET CREDIT
Rp 15,300,000

Nomor : 1-1800
BALANCE
CREDIT
DEBET CREDIT
Rp 21,300,000

Nomor : 1-1900
BALANCE
CREDIT
DEBET CREDIT
Rp 15,000,000

Nomor : 1-2100
BALANCE
CREDIT
DEBET CREDIT
Rp 74,300,000

Nomor : 1-2110
BALANCE
CREDIT
DEBET CREDIT
Rp 27,500,000

Nomor : 2-1100
BALANCE
CREDIT
DEBET CREDIT
 Rp 69,300,000
Rp 1,189,800,000 Rp 1,259,100,000
Rp 1,189,800,000

Nomor : 2-1200
BALANCE
CREDIT
DEBET CREDIT
Rp 3,900,000
Rp - Rp -

Nomor : 2-1300
BALANCE
CREDIT
DEBET CREDIT

Nomor : 2-2100
BALANCE
CREDIT
DEBET CREDIT
Rp 315,000,000
Rp 300,000,000

Nomor : 3-1100
BALANCE
CREDIT
DEBET CREDIT
Rp 100,000,000

Nomor : 3-1200
BALANCE
CREDIT
DEBET CREDIT
 Rp 25,400,000

Nomor : 3-1300
BALANCE
CREDIT
DEBET CREDIT
Rp 267,450,000

Nomor : 4-1100
BALANCE
KREDIT
DEBIT KREDIT
Rp 524,750,000
Rp 594,000,000 Rp 1,118,750,000
Rp 516,500,000 Rp 1,635,250,000

Nomor : 4-1200
BALANCE
KREDIT
DEBIT KREDIT

Rp 50,000,000

Nomor : 4-1300
BALANCE
KREDIT
DEBIT KREDIT
Rp -
Rp 495,000

Nomor : 5-1100
BALANCE
KREDIT
DEBIT KREDIT
Rp 314,100,000
Rp 845,600,000
Rp 1,299,800,000
Rp 44,500,000 Rp 1,255,300,000
 Nomor : 5-1200
BALANCE
KREDIT
DEBIT KREDIT
Rp 8,800,000

Nomor : 6-1000
BALANCE
KREDIT
DEBIT KREDIT
Rp 4,200,000

Nomor : 6-1100
BALANCE
KREDIT
DEBIT KREDIT
Rp 8,700,000

Nomor : 6-1200
BALANCE
KREDIT
DEBIT KREDIT
Rp 4,750,000

Nomor : 6-1300
BALANCE
KREDIT
DEBIT KREDIT
Rp 15,100,000

Nomor : 6-1400
BALANCE
KREDIT
DEBIT KREDIT
Rp 16,500,000

Nomor : 6-1500
BALANCE
KREDIT
DEBIT KREDIT
Rp 14,300,000
 Nomor : 6-1600
BALANCE
KREDIT
DEBIT KREDIT
Rp 23,300,000

Nomor : 6-1700
BALANCE
KREDIT
DEBIT KREDIT
Rp 36,300,000

Nomor : 6-1800
BALANCE
KREDIT
DEBIT KREDIT
Rp 9,300,000

Nomor : 8-1100
BALANCE
KREDIT
DEBIT KREDIT
Rp 6,100,000

Nomor : 9-1100
BALANCE
KREDIT
DEBIT KREDIT
Rp 9,480,000
Rp 12,480,000

Nomor : 9-1200
BALANCE
KREDIT
DEBIT KREDIT
Rp 6,600,000
 LOS AMIGOS
TRIAL BALANCE, PER 31 DESEMBER 2022

KODE NAMA AKUN DEBET CREDIT

1-1100 Cash in Bank Rp 795,247,000

1-1300 Accounts Receivable Rp 337,300,000
1-1400 Allowance for Doubtful Debt Rp 10,700,000
1-1500 Merchandise Inventory Rp 768,028,000
1-1600 Store Supplies Rp 18,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 74,300,000
1-2110 Equipment Accum Dep Rp 27,500,000
2-1100 Accounts Payable Rp 1,189,800,000
2-1200 Wages & Salaries Payable Rp -
2-2100 Bank Loan Rp 300,000,000
3-1100 Share Capital Ordinary Rp 100,000,000
3-1200 Dividend Rp 25,400,000
3-1300 Retained Earnings Rp 267,450,000
4-1100 Sales Rp 1,635,250,000
4-1200 Sales Return Rp 50,000,000
4-1300 Sales Discount Rp 495,000
5-1100 Cost of goods Sold Rp 1,255,300,000
5-1200 Freight Paid Rp 8,800,000
6-1000 Advertising Expenses Rp 4,200,000
6-1100 Telephone & Electricity Expenses Rp 8,700,000
6-1200 Store Supplies Expenses Rp 4,750,000
6-1300 Bad Debt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
8-1100 Interest Revenue Rp 6,100,000
9-1100 Interest Expense Rp 12,480,000
9-1200 Bank Service Charge Rp 6,600,000

Rp 3,536,800,000 Rp 3,536,800,000
 LOS AMIGOS PRINTING
Adjusting Journal
December 2022
Date Account Name and Explanation Ref Debit
Dec 31 Rent Expense 6-1600 Rp 2,500,000
2022 Prepaid Rent 1-1800
Insuranse Expense 6-1500 Rp 1,250,000
Prepaid Insuranse 1-1700
31 Depreciation Expense 6-1400 Rp 1,250,000
Equipment Accum. Dep 1-2110
Wage & Salaries Expense 6-1700 Rp 3,500,000
Wage & Salaries Payable 2-1200
Telephone & Electricity Expense 6-1100 Rp 2,200,000
Telephone & Electricity Payable 2-1300
31 Store Supplies Expense 6-1200 Rp 11,150,000
Store Supplies 1-1600

TOTAL Rp 21,850,000
 Credit

Rp 2,500,000

Rp 1,250,000

Rp 1,250,000

Rp 3,500,000

Rp 2,200,000

Rp 11,150,000

Rp 21,850,000
 LOS AMIGOS PRINTI
WORKSHEET
For the Year Ended Decembe
NERACA SALDO PENYESUAIAN
ACC. NO ACCOUNT NAME
DEBET CREDIT DEBET
1-1100 Cash in Bank 795,247,000 -
1-1300 Accounts Receivable 337,300,000 -
1-1400 Allowance for Doubtful Debt - 10,700,000
1-1500 Merchandise Inventory 768,028,000 -
1-1600 Store Supplies 18,800,000 -
1-1700 Prepaid Insurance 15,300,000 -
1-1800 Prepaid Rent 21,300,000 -
1-1900 Prepaid Tax 15,000,000 -
1-2100 Equipment at Cost 74,300,000 -
1-2110 Equipment Accum Dep - 27,500,000
2-1100 Accounts Payable - 1,189,800,000
2-1200 Wages & Salaries Payable - -
2-1300 Telephone & Electricity Payable -
2-2100 Bank Loan - 300,000,000
3-1100 Share Capital Ordinary - 100,000,000
3-1200 Dividend 25,400,000 -
3-1300 Retained Earnings - 267,450,000
4-1100 Sales - 1,635,250,000
4-1200 Sales Return 50,000,000 -
4-1300 Sales Discount 495,000 -
5-1100 Cost of goods Sold 1,255,300,000 -
5-1200 Freight Paid 8,800,000 -
6-1000 Advertising Expenses 4,200,000 -
6-1100 Telephone & Electricity Expenses 8,700,000 - 2,200,000
6-1200 Store Supplies Expenses 4,750,000 - 11,150,000
6-1300 Bad Debt Expense 15,100,000 -
6-1400 Depreciation Expense 16,500,000 - 1,250,000
6-1500 Insurance Expense 14,300,000 - 1,250,000
6-1600 Rent Expense 23,300,000 - 2,500,000
6-1700 Wages & Salaries 36,300,000 - 3,500,000
6-1800 Other Operating Expense 9,300,000 -
8-1100 Interest Revenue - 6,100,000
9-1100 Interest Expense 12,480,000 -
9-1200 Bank Service Charge 6,600,000 -

TOTAL 3,536,800,000 3,536,800,000 21,850,000

LABA
 LOS AMIGOS PRINTING
WORKSHEET
For the Year Ended December 31, 2022
PENYESUAIAN NS PENYESUAIAN L/R NERACA
CREDIT DEBET CREDIT DEBET CREDIT DEBET
795,247,000 - 795,247,000
337,300,000 - 337,300,000
- 10,700,000 -
768,028,000 - 768,028,000
11,150,000 7,650,000 - 7,650,000
1,250,000 14,050,000 - 14,050,000
2,500,000 18,800,000 - 18,800,000
15,000,000 - 15,000,000
74,300,000 - 74,300,000
1,250,000 - 28,750,000 -
- 1,189,800,000 -
3,500,000 - 3,500,000 -
2,200,000 - 2,200,000 -
- 300,000,000 -
- 100,000,000 -
25,400,000 - 25,400,000
- 267,450,000 -
- 1,635,250,000 - 1,635,250,000
50,000,000 - 50,000,000 -
495,000 - 495,000 -
1,255,300,000 - 1,255,300,000 -
8,800,000 - 8,800,000 -
4,200,000 - 4,200,000 -
10,900,000 - 10,900,000 -
15,900,000 - 15,900,000 -
15,100,000 - 15,100,000 -
17,750,000 - 17,750,000 -
15,550,000 - 15,550,000 -
25,800,000 - 25,800,000 -
39,800,000 - 39,800,000 -
9,300,000 - 9,300,000 -
- 6,100,000 - 6,100,000
12,480,000 - 12,480,000 -
6,600,000 - 6,600,000 -
- - - -
- - - -
- - - -
- - - -
21,850,000 3,543,750,000 3,543,750,000 1,487,975,000 1,641,350,000 2,055,775,000
153,375,000
1,641,350,000 1,641,350,000 2,055,775,000
NERACA
CREDIT
-
-
10,700,000
-
-
-
-
-
-
28,750,000
1,189,800,000
3,500,000
2,200,000
300,000,000
100,000,000
-
267,450,000

Rp 1,862,950,000

1,902,400,000
153,375,000
2,055,775,000
 LOS AMIGOS PRINTING
INCOME STATEMENT
For the Year Ended December 31, 2022
REVENUE
Sales 1,635,250,000
Sales Return (50,000,000)
Sales Discount (495,000)
Total Revenue 1,584,755,000

Cost Of Good Sold

Cost Of Good Sold 1,255,300,000
Freight Paid 8,800,000
Total Cost of Good Sold (1,264,100,000)
Gross Profit 320,655,000

OPERATING EXPENSE
Advertising Expenses 4,200,000
Telephone & Electricity Expenses 10,900,000
Store Supplies Expenses 15,900,000
Bad Debt Expense 15,100,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries 39,800,000
Other Operating Expense 9,300,000
Total Operating Expense (154,300,000)
Operating Profit 166,355,000

OTHER REVENUES AND GAINS

Interest Revenue 6,100,000
Total Other Revenue and Gains 6,100,000

OTHER EXPENSE AND LOSS

Interest Expense 12,480,000
Bank Service Charge 6,600,000
Total Other Expense and Loss (19,080,000)
Net Profit 153,375,000
 LOS AMIGOS PRINTING
CHANGES IN EQUITY
For the Year Ended December 31, 2023
Retained Earning per 1 Desember 2022 267,450,000

Laba setelah pajak 153,375,000

Dividen (25,400,000)
127,975,000
Retained Earning per 31 Desember 2022 395,425,000
 LOS AMIGOS PRINTING
STATEMENT OF FINANCIAL POSITION
For the Year Ended December 31, 2022
ASSETS LIABILITIES
Current Assets Current Liabilities
Cash in Bank 795,247,000 Accounts Payable
Petty Cash Wages & Salaries Payable
Account Receivable 337,300,000 Telephone & Electricity Payable
Allowance for Doubtful Debt - 10,700,000
Merchandise Inventory 768,028,000 Total Current Liabilities
Store Supplies 7,650,000
Prepaid Insurance 14,050,000 Long-term Liabilities
Prepaid Rent 18,800,000 Bank Loans
Prepaid Tax 15,000,000 Total Long-term Liabilities
Total Current Assets 1,945,375,000 Total Liabilities

Fixed Assets EQUITY

Equipment at Cost 74,300,000 Share Capital Ordinary
Equipment Accum. Dep - 28,750,000 Retained Earnings
Total Fixed Assets 45,550,000 Total Equity
Total Assests 1,990,925,000 Total Liabities + Equity
ABILITIES

Rp 1,189,800,000
Rp 3,500,000
Rp 2,200,000

Rp 1,195,500,000

Rp 300,000,000
Rp 300,000,000
Rp 1,495,500,000

EQUITY
Rp 100,000,000
395,425,000
Rp 495,425,000
Rp 1,990,925,000
 LOS AMIGOS PRINTING
Closing Journal
Per 31 Desember 2022
Date Description Ref
2023 31 Sales 4-1100
Des Interest Revenue 8-1100
Income Summary 3-1400

31 Income Summary 3-1400

Sales Return 4-1200
Sales Discount 4-1300
Cost of goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1000
Telephone & Electricity expenses 6-1100
Store Supplies Expenses 6-1200
Bad Debt Expense 6-1300
Depreciation Expense 6-1400
Insurance Expense 6-1500
Rent Expense 6-1600
Wages & Salaries 6-1700
Other Operating Expense 6-1800
Interest Expense 9-1100
Bank Service Charge 9-1200

31 Income Summary 3-1400

Retained Earning 3-1300

31 Retained Earning 3-1300

Dividen 3-1200

TOTAL
 PRINTING
ournal
mber 2022
Debit Credit
Rp 1,635,250,000
Rp 6,100,000
Rp 1,641,350,000

Rp 1,487,975,000
Rp 50,000,000
Rp 495,000
Rp 1,255,300,000
Rp 8,800,000
Rp 4,200,000
Rp 10,900,000
Rp 15,900,000
Rp 15,100,000
Rp 17,750,000
Rp 15,550,000
Rp 25,800,000
Rp 39,800,000
Rp 9,300,000
Rp 12,480,000
Rp 6,600,000

Rp 153,375,000
Rp 153,375,000

Rp 25,400,000
Rp 25,400,000

Rp 3,308,100,000 Rp 3,308,100,000
 LOS AMIGOS PRINTING
TRIAL BALANCE AFTER CLOSING
FOR THE YEAR ENDED 31 DESEMBER 2023
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 795,247,000
1-1300 Accounts Receivable Rp 337,300,000
1-1400 Allowance for Doubtful Debt Rp 10,700,000
1-1500 Merchandise Inventory Rp 768,028,000
1-1600 Store Supplies Rp 7,650,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 18,800,000
1-1900 Prepaid Tax Rp 15,000,000
1-2100 Equipment at Cost Rp 74,300,000
1-2110 Equipment Accum Dep Rp 28,750,000
2-1100 Accounts Payable Rp 1,189,800,000
2-1200 Wages & Salaries Payable Rp 3,500,000
2-1300 Telephone & Electricity Payable Rp 2,200,000
2-2100 Bank Loans Rp 300,000,000
3-1100 Share Capital Ordinary Rp 100,000,000
3-1300 Retained Earnings Rp 395,425,000
TOTAL Rp 2,030,375,000 Rp 2,030,375,000