UD Wangsit Eelektronik

Trial Balance
For The Year Ended November 30, 2020

Acc. Number Account Name Debet Kredit

1-1100 Cash in Bank Rp 410,000,000
1-1200 Petty Cash Rp 4,500,000
1-1300 Account Receivable Rp 153,150,000
1-1400 Allowance for Doubtful Debt Rp 4,000,000
1-1500 Employee Recievable Rp 5,500,000
1-1600 Merchandise Inventory Rp 367,400,000
1-1700 Store Supplies Rp 5,300,000
1-1800 PPN In Rp 7,250,000
1-1900 Prepaid Rent Rp 12,000,000
1-2000 Prepaid Insurance Rp 7,000,000
1-3100 Land Rp 300,000,000
1-3210 Building at Cost Rp 150,000,000
1-3220 Accum. Dep. – Building Rp 50,000,000
1-3310 Office Equipment at Cost Rp 70,000,000
1-3320 Accum. Dep. - Office Equipment Rp 20,000,000
1-3410 Vehicle at Cost Rp 400,000,000
1-3420 Accum. Dep. – Vehicle Rp 120,000,000
2-1110 Accounts Payable Rp 129,000,000
2-1120 Wages & Salaries Rp 51,000,000
2-1130 Dividend Payable -
2-1140 Income Tax Payable Rp 85,000,000
2-1150 PPN Out Rp 9,925,000
2-1199 Other Current Liabilities -
2-2100 Bank Loans Rp 200,000,000
3-1000 Common Stock Rp 500,000,000
3-1200 Retained Earning Rp 100,000,000
3-1300 Income Summary -
4-1100 Sales of Merchandise Rp 1,342,300,000
4-1110 Freight Collected Rp 75,000,000
4-1120 Sales Discounts Rp 9,000,000
4-1130 Sales Returns Rp 1,200,000
5-1000 Cost of Goods Sold Rp 650,000,000
5-2000 Freight Paid Rp 1,220,000
6-1100 Wages & Salaries Expense Rp 65,000,000
6-1200 Bad Debt Expense -
6-1300 Advertising Expense Rp 3,000,000
6-1400 Electicity & Water Expense Rp 750,000
6-1500 Telephone Expense Rp 450,000
 6-1600 Maintenance Expense Rp 12,750,000
6-1700 Newspaper & Tabloid Expense Rp 450,000
6-1800 Supplies Expense Rp 2,790,000
6-2100 Depreciation Expense Rp 45,000,000
6-2200 Late Fee Expense -
6-2300 Petty Cash Variance -
6-2400 Rent Expense -
6-2500 Insurance Expense -
6-2600 Other Expense -
8-1100 Interest Revenue Rp 4,500,000
8-1200 Deviden Income
8-1300 Late Fees Collected Rp 2,500,000
8-1999 Other Revenue -
9-1000 Bank Service Charge
9-1100 Interest Expense Rp 3,250,000
9-1200 Income Tax Expense Rp 6,265,000
9-1300 Gain/loss sale of vehicle
9-1999 Other Expense -
TOTAL 2,693,225,000 2,693,225,000
 JURNAL PENGELUARAN KAS

EVIDENCE
DATE DESCRIPTION POS REFF
NUMBER

Des 1 BKK12-1 Utang PT Elektro Spektro

2020 8 BKK12-2 Utang PT Garne Tronik
15 BKK12-3 Utang PT Elektro Spektro
16 BKK12-4 Beban Gaji
19 BKK12-5 Pengisian Kas Kecil
23 NK12-1 Pembelian Tunai

TOTAL

Acc. No DEBET Acc. No

1-1200 Rp 900,000 1-1100
1-1600 Rp 23,500,000
1-1800 Rp 2,350,000
2-1110 Rp 124,600,000 5-3000
6-1100 Rp 15,000,000
TOTAL Rp 166,350,000 TOTAL
 JURNAL PENGELUARAN KAS

DEBET CREDIT
AKUN LAIN AKUN LAIN
ACCOUNT PAYABLE
ACC. NO. AMOUNT ACC. NO. AMOUNT
Rp 49,600,000
Rp 25,000,000 5-3000 Rp 500,000
Rp 50,000,000 5-3000 Rp 1,000,000
6-1100 Rp 15,000,000
1-1200 Rp 900,000
1-1600 Rp 23,500,000
1-1800 Rp 2,350,000
Rp 124,600,000 Rp 41,750,000 Rp 1,500,000
Rp 166,350,000 Rp 166,350

CREDIT
Rp 164,850,000

Rp 1,500,000

Rp 166,350,000
CREDIT
CASH IN BANK
Rp 49,600,000
Rp 24,500,000
Rp 49,000,000
Rp 15,000,000
Rp 900,000
Rp 25,850,000

Rp 164,850,000
166,350,000
 JURNAL PENERIMAAN K

POS
DATE No Bukti DESCRIPTION
REF

Des 3 BKM12-1 Piutang CV Marck Elektro

2020 12 BKM12-2 Piutang CV Kuta Baru
13 BKM12-3 Piutang CV Indah Jaya
15 BKM12-4 Penjualan Tunai

21 BKM12-5 Penjualan Tunai

22 BKM12-6 Penjualan Kendaraan

TOTAL

Acc. No
1-1100
1-3420
4-1120
5-1000

TOTAL
 JURNAL PENERIMAAN KAS

DEBET CREDIT
AKUN LAIN AKUN LAIN
ACCOUNT
CASH IN BANK ACC. ACC.
AMOUNT RECEIVABLE
NO. NO.
Rp 44,200,000 Rp 44,200,000
Rp 73,180,800 4-1120 Rp 739,200 Rp 73,920,000
Rp 90,822,600 4-1120 Rp 917,400 Rp 91,740,000
Rp 75,240,000 5-1000 Rp 52,200,000 4-1100
2-1160
4-1110
1-1600
Rp 128,150,000 5-1000 Rp 85,000,000 4-1100
2-1160
4-1110
1-1600
Rp 310,000,000 1-3420 Rp 120,000,000 1-3410
9-1300
Rp 721,593,400 Rp 258,856,600 Rp 209,860,000
Rp 980,450,000 Rp 980

DEBET Acc. No CREDIT

Rp 721,593,400 1-1300 Rp 209,860,000
Rp 120,000,000 1-1600 Rp 137,200,000
Rp 1,656,600 1-3410 Rp 400,000,000
Rp 137,200,000 2-1160 Rp 18,490,000
4-1100 Rp 184,900,000
4-1110 Rp -
9-1300 Rp 30,000,000
Rp 980,450,000 TOTAL Rp 980,450,000
CREDIT
AKUN LAIN
AMOUNT

Rp 68,400,000
Rp 6,840,000

Rp 52,200,000
Rp 116,500,000
Rp 11,650,000

Rp 85,000,000
Rp 400,000,000
Rp 30,000,000
Rp 770,590,000
980,450,000
 PT Xborg Gacor
GENERAL LEDGER
For the Year Ended December 31, 2020

Nama : Cash In Bank

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Cash Receipt Rp 721,593,400
31 Cash Payment Rp 164,850,000

Nama : Petty Cash

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Cash Payment Rp 900,000
31 General Journal Rp 2,180,000
31 Adjustment

Nama : Account Receivable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Sales Rp 195,360,000
31 Cash Receipt Rp 209,860,000
31 General

Nama :Allowance for Doubtful Debt

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Adjustment Rp 1,386,500

Nama : Employee Receivable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Payment

Nama : Merchandise Inventory

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
 2020 31 Purchase Rp 182,700,000
31 Sales Rp 127,200,000
31 Receipt Rp 137,200,000
31 Payment Rp 23,500,000
31 General Rp 25,300,000

Nama : Store Supplies

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 General Rp 600,000

Nama : PPN In
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Purchase Rp 18,270,000
31 General Rp 2,530,000
31 Payment Rp 2,350,000

Nama : Prepaid Rent

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Prepaid Inusrance

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Land
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Building at Cost

POS
DATE DESCRIPTION DEBIT KREDIT
REF
 Des 1 Balance
2020

Nama : Accum. Dep. – Building

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Adjustment

Nama : Vehicle
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Receipt Rp 400,000,000

Nama : Accum. Dep. - Vehicle

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Receipt Rp 120,000,000

Nama : Equipment
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Accum. Dep. – Equipment

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Accounts Payable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Purchase Rp 200,970,000
31 Payment Rp 124,600,000
31 General Rp 27,830,000

Nama : Wages & Salaries Payable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Devidend Payable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Income Tax Payable

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : PPN Out

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Sales Rp 17,760,000
31 Receipt Rp 18,490,000
31 General

Nama : Bank Loan

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020

Nama : Common Stock

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Closing Rp -

Nama : Retained Earning

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Closing Rp 729,651,900
Nama : Income Summary
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Closing Rp 1,798,300,000
2020 31 Closing Rp 1,088,648,100
31 Closing Rp 729,651,900

Nama : Sales of Merchandise

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Sales Rp 177,600,000
31 Receipt Rp 184,900,000
31 Closing Rp 1,704,800,000

Nama : Freight Collected

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Sales Rp -
31 Receipt Rp -
31 Closing Rp 75,000,000

Nama : Sales Discounts

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2019 31 Receipt Rp 1,656,600
31 Closing Rp 10,656,600

Nama : Sales Returns

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 General
31 Closing Rp 1,200,000

Nama : Cost of Goods Sold

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Sales Rp 127,200,000
31 Receipt Rp 137,200,000
 31 General Rp -
31 Closing Rp 914,400,000

Nama : Freight Paid

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 1 Balance
2020 31 Closing Rp 1,220,000

Nama : Purchase Discount

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Payment Rp 1,500,000
2020

Nama : Wages & Salaries Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Payment Rp 15,000,000
31 Closing Rp 80,000,000

Nama : Bad Debt Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Adjustment Rp 1,386,500
2020 31 Closing Rp -

Nama : Advertising Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 3,000,000

Nama : Electricity & Water Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 General Rp 780,000
Nama : Telephone Expense
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 General Rp 450,000

Nama : Maintenance Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 General Rp 250,000

Nama :Newspaper & Tabloid Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 450,000

Nama : Supplies Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 2,790,000

Nama : Depreciation Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 45,000,000

Nama : Late Fee Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des
2020

Nama : Petty Cash Variance

 POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Adjustment Rp 1,400,000
2020 31 Closing Rp 1,400,000

Nama : Rent Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Adjustment Rp 2,200,000
2020 31 Closing Rp 2,200,000

Nama : Insurance Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des
2020

Nama : Other Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des
2020

Nama : Interest Revenue

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 4,500,000

Nama : Deviden Income

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp -

Nama : Lates Fee Collected

POS
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Receipt
2020 31 Closing Rp 2,500,000 Rp -

Nama : Other Revenue

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des
2020

Nama : Bank service Charge

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Adjustment Rp -
31 Closing Rp -

Nama : Interest Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 3,250,000

Nama : Income Tax Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Balance
2020 31 Closing Rp 6,265,000

Nama : Gain/Loss Sales Vehicle

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des 31 Receipt Rp 30,000,000
2020 31 Closing Rp -

Nama : Other Expense

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Des
2020
2020

Nomor : 1-1100
BALANCE
DEBIT KREDIT
Rp 410,000,000
Rp 1,131,593,400
Rp 966,743,400

Nomor : 1-1200
BALANCE
DEBIT KREDIT
Rp 4,500,000
Rp 5,400,000
Rp 3,220,000
Rp 3,220,000

Nomor : 1-1300
BALANCE
DEBIT KREDIT
Rp 153,150,000
Rp 348,510,000
Rp 138,650,000
Rp 138,650,000

Nomor : 1-1400
BALANCE
DEBIT KREDIT
Rp 4,000,000
Rp 5,386,500

Nomor : 1-1500
BALANCE
DEBIT KREDIT
Rp 5,500,000

Nomor : 1-1600
BALANCE
DEBIT KREDIT
Rp 367,400,000
Rp 550,100,000
Rp 422,900,000
Rp 285,700,000
Rp 309,200,000
Rp 283,900,000

Nomor : 1-1700
BALANCE
DEBIT KREDIT
Rp 5,300,000
Rp 5,900,000

Nomor : 1-1800
BALANCE
DEBIT KREDIT
Rp 7,250,000
Rp 25,520,000
Rp 22,990,000
Rp 25,340,000

Nomor : 1-1900
BALANCE
DEBIT KREDIT
Rp 12,000,000

Nomor : 1-2000
BALANCE
DEBIT KREDIT
Rp 7,000,000

Nomor : 1-3100
BALANCE
DEBIT KREDIT
Rp 300,000,000

Nomor : 1-3210
BALANCE
DEBIT KREDIT
Rp 150,000,000

Nomor : 1-3220
BALANCE
DEBIT KREDIT
Rp 50,000,000
Rp 50,000,000

Nomor : 1-3410
BALANCE
DEBIT KREDIT
Rp 400,000,000
Rp -

Nomor : 1-3420
BALANCE
DEBIT KREDIT
Rp 120,000,000
Rp -

Nomor : 1-3310
BALANCE
DEBIT KREDIT
Rp 70,000,000

Nomor : 1-3320
BALANCE
DEBIT KREDIT
Rp 20,000,000
Rp 20,000,000

Nomor : 2-1110
BALANCE
DEBIT KREDIT
Rp 129,000,000
Rp 329,970,000
Rp 205,370,000
Rp 177,540,000

Nomor : 2-1120
BALANCE
DEBIT KREDIT
Rp 51,000,000
Rp 51,000,000
Rp 51,000,000

Nomor : 2-1130
BALANCE
DEBIT KREDIT
Rp -
Rp -

Nomor : 2-1140
BALANCE
DEBIT KREDIT
Rp 85,000,000
Rp 85,000,000

Nomor : 2-1160
BALANCE
DEBIT KREDIT
Rp 9,925,000
Rp 27,685,000
Rp 46,175,000
Rp 46,175,000

Nomor : 2-2100
BALANCE
DEBIT KREDIT
Rp 200,000,000
Rp 200,000,000

Nomor : 3-1000
BALANCE
DEBIT KREDIT
Rp 500,000,000
Rp 500,000,000

Nomor : 3-1200
BALANCE
DEBIT KREDIT
Rp 100,000,000
Rp 829,651,900
 Nomor : 3-1300
BALANCE
DEBIT KREDIT
Rp 1,798,300,000
Rp 709,651,900
-Rp 20,000,000

Nomor : 4-1100
BALANCE
DEBIT KREDIT
Rp 1,342,300,000
Rp 1,519,900,000
Rp 1,704,800,000
Rp -

Nomor : 4-1110
BALANCE
DEBIT KREDIT
Rp 75,000,000
Rp 75,000,000
Rp 75,000,000
Rp -

Nomor : 4-1120
BALANCE
DEBIT KREDIT
Rp 9,000,000
Rp 10,656,600
Rp -

Nomor : 4-1130
BALANCE
DEBIT KREDIT
Rp 1,200,000
Rp 1,200,000
Rp -

Nomor : 5-1000
BALANCE
DEBIT KREDIT
Rp 650,000,000
Rp 777,200,000
Rp 914,400,000
Rp 914,400,000
Rp -

Nomor : 5-2000
BALANCE
DEBIT KREDIT
Rp 1,220,000
Rp -

Nomor : 5-3000
BALANCE
DEBIT KREDIT
Rp 1,500,000
Rp -

Nomor : 6-1100
BALANCE
DEBIT KREDIT
Rp 65,000,000
Rp 80,000,000
Rp -

Nomor : 6-1200
BALANCE
DEBIT KREDIT
Rp -
Rp -

Nomor : 6-1300
BALANCE
DEBIT KREDIT
Rp 3,000,000
Rp -

Nomor : 6-1400
BALANCE
DEBIT KREDIT
Rp 750,000
Rp 1,530,000
 Nomor : 6-1500
BALANCE
DEBIT KREDIT
Rp 450,000
Rp 900,000

Nomor : 6-1600
BALANCE
DEBIT KREDIT
Rp 12,750,000
Rp 13,000,000
Rp -

Nomor : 6-1700
BALANCE
DEBIT KREDIT
Rp 450,000
Rp -

Nomor : 6-1800
BALANCE
DEBIT KREDIT
Rp 2,790,000
Rp -

Nomor : 6-2100
BALANCE
DEBIT KREDIT
Rp 45,000,000
Rp -

Nomor : 6-2200
BALANCE
DEBIT KREDIT

Nomor : 6-2300
 BALANCE
DEBIT KREDIT
Rp 1,400,000
Rp -

Nomor : 6-2400
BALANCE
DEBIT KREDIT
Rp 2,200,000
Rp -

Nomor : 6-2500
BALANCE
DEBIT KREDIT

Nomor : 6-2600
BALANCE
DEBIT KREDIT

Nomor : 8-1100
BALANCE
DEBIT KREDIT
Rp 4,500,000
Rp -

Nomor : 8-1200
BALANCE
DEBIT KREDIT
Rp -
Rp -

Nomor : 8-1300
BALANCE
 DEBIT KREDIT
Rp 2,500,000
Rp -

Nomor : 8-1999
BALANCE
DEBIT KREDIT

Nomor : 9-1000
BALANCE
DEBIT KREDIT
Rp -
Rp -
Rp -

Nomor : 9-1100
BALANCE
DEBIT KREDIT
Rp 3,250,000
Rp -

Nomor : 9-1200
BALANCE
DEBIT KREDIT
Rp 6,265,000
Rp -

Nomor : 9-1300
BALANCE
DEBIT KREDIT
Rp 30,000,000
Rp -

Nomor : 9-1999
BALANCE
DEBIT KREDIT
 JURNAL PEMBELIAN BARANG DAGANG

D
DATE NO. INVOICE DECRIPTION POS REF
FREIGHT IN

Des 4 NPC-12 PT Elektro Spektro

2020 6 HKG-12 PT Garne Tronik
16 NPC-13 PT Elektro Spektro
24 TPT-1 PT Pixy Teknologi
TOTAL
Rp

Acc. No DEBET Acc. No

1-1800 Rp 18,270,000 2-1110
1-1600 Rp 182,700,000
TOTAL Rp 200,970,000 TOTAL
BARANG DAGANG

DEBET CREDIT

MERCHANDISE ACCOUNTS
PPN INCOME
INVENTORY PAYABLE

Rp 4,730,000 Rp 47,300,000 Rp 52,030,000

Rp 5,220,000 Rp 52,200,000 Rp 57,420,000
Rp 6,440,000 Rp 64,400,000 Rp 70,840,000
Rp 1,880,000 Rp 18,800,000 Rp 20,680,000
Rp 18,270,000 Rp 182,700,000 Rp 200,970,000
200,970,000 Rp 200,970,000

CREDIT
Rp 200,970,000

Rp 200,970,000

Rp 46,860,000
 JURNAL PENJUALAN BARANG D

DEBET
POS
DATE NO. INVOICE DESCRIPTION ACCOUNTS
REF
RECEIVABLE
Des 1 FP12-1 CV Kuta Baru Rp 73,920,000
2020 9 FP12-2 CV Indah Jaya Rp 29,700,000
12 FP12-3 CV Marck Elektro Rp 91,740,000
Rp 195,360,000
TOTAL
Rp 322,560,00

Acc. No
1-1300
5-1000

TOTAL
RNAL PENJUALAN BARANG DAGANG

DEBET CREDIT
COST OF GOODS MERCHANDISE SALES FREIGHT
SOLD INVENTORY MERCHANDISE COLLECTED
Rp 49,200,000 Rp 49,200,000 Rp 67,200,000
Rp 18,000,000 Rp 18,000,000 Rp 27,000,000
Rp 60,000,000 Rp 60,000,000 Rp 83,400,000
Rp 127,200,000 Rp 127,200,000 Rp 177,600,000 Rp -
322,560,000 Rp 322,560,000

DEBET Acc. No CREDIT

Rp 195,360,000 1-1600 Rp 127,200,000
Rp 127,200,000 2-1160 Rp 17,760,000
4-1100 Rp 177,600,000
4-1110 Rp -
Rp 322,560,000 TOTAL Rp 322,560,000
PPN OUTCOME
Rp 6,720,000
Rp 2,700,000
Rp 8,340,000
Rp 17,760,000
322,560,000
 JURNAL UMUM

No KODE
DATE DESCRIPTION DEBET
Dokumen AKUN
DES 1 VKK12-1 Maintenance Expense 6-1600 Rp 250,000
2020 Petty Cash 1-1200
4 VKK12-2 Electricity Expense 6-1400 Rp 650,000
Petty Cash 1-1200
8 BM04-01 Account Payable 2-1110 Rp 5,170,000
PPN In 1-1800
Merchandise Inventory 1-1600
11 BM04-02 Account Payable 2-1110 Rp 22,660,000
PPN In 1-1800
Merchandise Inventory 1-1600
20 VKKXII-03 Water Expense 6-1400 Rp 130,000
Petty Cash 1-1200
25 VKKXII-04 Telephone Expense 6-1500 Rp 450,000
Petty Cash 1-1200
28 VKKXII-05 Supplies 1-1700 Rp 700,000
Petty Cash 1-1200
TOTAL Rp 30,010,000

Acc. No DEBET Acc. No CREDIT

1-1700 Rp 700,000 1-1200 Rp 2,180,000
2-1110 Rp 27,830,000 1-1600 Rp 25,300,000
6-1400 Rp 780,000 1-1800 Rp 2,530,000
6-1500 Rp 450,000
6-1600 Rp 250,000
TOTAL Rp 30,010,000 TOTAL Rp 30,010,000
 CREDIT

Rp 250,000

Rp 650,000

Rp 470,000
Rp 4,700,000

Rp 2,060,000
Rp 20,600,000

Rp 130,000

Rp 450,000

Rp 700,000
Rp 30,010,000
 KARTU PERSEDIAAN RB

MASUK KE
TANGGAL KETERANGAN HARGA
UNIT JUMLAH UNIT
SATUAN
Des 1 Saldo
2020 1 Penjualan 12
4 Pembelian 7 Rp 2,900,000 Rp 20,300,000
6 Pembelian 18 Rp 2,900,000 Rp 52,200,000
8 Retur Pembelian -1 Rp 2,900,000 -Rp 2,900,000
11 Retur Pembelian -4 Rp 2,900,000 -Rp 11,600,000
12 Penjualan 12
15 Penjualan Tunai 18
16 Pembelian 16 Rp 2,900,000 Rp 46,400,000
21 Penjualan Tunai 20
24 Pembelian 4 Rp 2,900,000 Rp 11,600,000
30 Pembelian Tunai 5 Rp 2,900,000 Rp 14,500,000
Total 45 Rp 130,500,000 62

KARTU PERSEDIAAN LT

MASUK KE
TANGGAL KETERANGAN HARGA
UNIT JUMLAH UNIT
SATUAN
Des 1 Saldo
2020 1 Penjualan 8
4 Pembelian 15 Rp 1,800,000 Rp 27,000,000
8 Retur Pembelian -1 Rp 1,800,000 -Rp 1,800,000
9 Penjualan 10
11 Retur Pembelian -5 Rp 1,800,000 -Rp 9,000,000
12 Penjualan 14
16 Pembelian 10 Rp 1,800,000 Rp 18,000,000
21 Penjualan Tunai 15
24 Pembelian 4 Rp 1,800,000 Rp 7,200,000
30 Pembelian Tunai 5 Rp 1,800,000 Rp 9,000,000
Total 9 Rp 34,200,000 32
RTU PERSEDIAAN RB-14

KELUAR SALDO
HARGA HARGA
JUMLAH UNIT JUMLAH
SATUAN SATUAN
82 Rp 2,900,000 Rp 237,800,000
Rp 2,900,000 Rp 34,800,000 70 Rp 2,900,000 Rp 203,000,000
77 Rp 2,900,000 Rp 223,300,000
95 Rp 2,900,000 Rp 275,500,000
94 Rp 2,900,000 Rp 272,600,000
90 Rp 2,900,000 Rp 261,000,000
Rp 2,900,000 Rp 34,800,000 78 Rp 2,900,000 Rp 226,200,000
Rp 2,900,000 Rp 52,200,000 60 Rp 2,900,000 Rp 174,000,000
76 Rp 2,900,000 Rp 220,400,000
Rp 2,900,000 Rp 58,000,000 56 Rp 2,900,000 Rp 162,400,000
60 Rp 2,900,000 Rp 174,000,000
65 Rp 2,900,000 Rp 188,500,000
Rp 179,800,000 65 Rp 188,500,000

RTU PERSEDIAAN LT-02

KELUAR SALDO
HARGA HARGA
JUMLAH UNIT JUMLAH
SATUAN SATUAN
72 Rp 1,800,000 Rp 129,600,000
Rp 1,800,000 Rp 14,400,000 64 Rp 1,800,000 Rp 115,200,000
79 Rp 1,800,000 Rp 142,200,000
78 Rp 1,800,000 Rp 140,400,000
Rp 1,800,000 Rp 18,000,000 68 Rp 1,800,000 Rp 122,400,000
63 Rp 1,800,000 Rp 113,400,000
Rp 1,800,000 Rp 25,200,000 49 Rp 1,800,000 Rp 88,200,000
59 Rp 1,800,000 Rp 106,200,000
Rp 1,800,000 Rp 27,000,000 44 Rp 1,800,000 Rp 79,200,000
48 Rp 1,800,000 Rp 86,400,000
53 Rp 1,800,000 Rp 95,400,000
Rp 57,600,000 53 Rp 95,400,000
 PT Xborg Gacor
UNADJUSTED TRIAL BALANCE
For the Year Ended December 31, 2020

Acc. Number Account Name Debet Kredit

1-1100 Cash in Bank Rp 966,743,400
1-1200 Petty Cash Rp 3,220,000
1-1300 Account Receivable Rp 138,650,000
1-1400 Allowance for Doubtful Debt Rp 4,000,000
1-1500 Employee Recievable Rp 5,500,000
1-1600 Merchandise Inventory Rp 283,900,000
1-1700 Store Supplies Rp 6,000,000
1-1800 PPN In Rp 25,340,000
1-1900 Prepaid Rent Rp 12,000,000
1-2000 Prepaid Insurance Rp 7,000,000
1-3100 Land Rp 300,000,000
1-3210 Building at Cost Rp 150,000,000
1-3220 Accum. Dep. – Building Rp 50,000,000
1-3310 Office Equipment at Cost Rp 70,000,000
1-3320 Accum. Dep. - Office Equipment Rp 20,000,000
1-3410 Vehicle at Cost Rp -
1-3420 Accum. Dep. – Vehicle Rp -
2-1110 Accounts Payable Rp 177,540,000
2-1120 Wages & Salaries Rp 51,000,000
2-1130 Dividend Payable -
2-1140 Income Tax Payable Rp 85,000,000
2-1150 PPN Out Rp 46,175,000
2-1160 PPN Payable Rp -
2-1199 Other Current Liabilities -
2-2100 Bank Loans Rp 200,000,000
3-1000 Common Stock Rp 500,000,000
3-1200 Retained Earning Rp 100,000,000
3-1300 Income Summary -
4-1100 Sales of Merchandise Rp 1,704,800,000
4-1110 Freight Collected Rp 75,000,000
4-1120 Sales Discounts Rp 10,656,600
4-1130 Sales Returns Rp 1,200,000
5-1000 Cost of Goods Sold Rp 914,400,000
5-2000 Freight Paid Rp 1,220,000
5-3000 Purchase Discount Rp 1,500,000
6-1100 Wages & Salaries Expense Rp 80,000,000
6-1200 Bad Debt Expense -
6-1300 Advertising Expense Rp 3,000,000
 6-1400 Electicity & Water Expense Rp 1,530,000
6-1500 Telephone Expense Rp 900,000
6-1600 Maintenance Expense Rp 13,000,000
6-1700 Newspaper & Tabloid Expense Rp 450,000
6-1800 Supplies Expense Rp 2,790,000
6-2100 Depreciation Expense Rp 45,000,000
6-2200 Late Fee Expense -
6-2300 Petty Cash Variance -
6-2400 Rent Expense -
6-2500 Insurance Expense -
6-2600 Other Expense -
8-1100 Interest Revenue Rp 4,500,000
8-1200 Deviden Income
8-1300 Late Fees Collected Rp 2,500,000
8-1999 Other Revenue -
9-1000 Bank Service Charge
9-1100 Interest Expense Rp 3,250,000
9-1200 Income Tax Expense Rp 6,265,000
9-1300 Gain/loss sale of vehicle Rp 30,000,000
9-1999 Other Expense -
TOTAL 3,052,015,000 3,052,015,000
 PT Xborg Gacor
ADJUSTMENT JOURNAL
For The End Year Dec 31, 2020

No KODE
DATE DESCRIPTION DEBET
Dokumen AKUN
Des 31 BM12-1 Rent Expense 6-2400 Rp 2,200,000
2019 Prepaid Rent 1-1900
31 BM12-2 Petty Cash Variance 6-2300 Rp 1,400,000
Petty Cash 1-1200
31 BM12-4 PPN Out 2-1150 Rp 46,175,000
PPN In 1-1800
PPN Payable 2-1160
31 BM12-5 Bad Debt Expense 6-1200 Rp 1,386,500
Allowance for Doubtful Debt 1-1400
TOTAL Rp 51,161,500
 CREDIT

Rp 2,200,000

Rp 1,400,000

Rp 25,340,000
Rp 20,835,000

Rp 1,386,500
Rp 51,161,500
 UD WANGSIT ELEKTRONIK
ADJUSTED TRIAL BALANCE
For the Year Ended December 31, 2020

Acc. Number Account Name Debet Kredit

1-1100 Cash in Bank Rp 966,743,400
1-1200 Petty Cash Rp 1,820,000
1-1300 Account Receivable Rp 138,650,000
1-1400 Allowance for Doubtful Debt Rp 5,386,500
1-1500 Employee Recievable Rp 5,500,000
1-1600 Merchandise Inventory Rp 283,900,000
1-1700 Store Supplies Rp 6,000,000
1-1800 PPN In Rp -
1-1900 Prepaid Rent Rp 9,800,000
1-2000 Prepaid Insurance Rp 7,000,000
1-3100 Land Rp 300,000,000
1-3210 Building at Cost Rp 150,000,000
1-3220 Accum. Dep. – Building Rp 50,000,000
1-3310 Office Equipment at Cost Rp 70,000,000
1-3320 Accum. Dep. - Office Equipment Rp 20,000,000
1-3410 Vehicle at Cost Rp -
1-3420 Accum. Dep. – Vehicle Rp -
2-1110 Accounts Payable Rp 177,540,000
2-1120 Wages & Salaries Rp 51,000,000
2-1130 Dividend Payable -
2-1140 Income Tax Payable Rp 85,000,000
2-1150 PPN Out Rp -
2-1160 PPN Payable Rp 20,835,000
2-1199 Other Current Liabilities -
2-2100 Bank Loans Rp 200,000,000
3-1000 Common Stock Rp 500,000,000
3-1200 Retained Earning Rp 100,000,000
3-1300 Income Summary -
4-1100 Sales of Merchandise Rp 1,704,800,000
4-1110 Freight Collected Rp 75,000,000
4-1120 Sales Discounts Rp 10,656,600
4-1130 Sales Returns Rp 1,200,000
5-1000 Cost of Goods Sold Rp 914,400,000
5-2000 Freight Paid Rp 1,220,000
5-3000 Purchase Discount Rp 1,500,000
6-1100 Wages & Salaries Expense Rp 80,000,000
6-1200 Bad Debt Expense Rp 1,386,500
6-1300 Advertising Expense Rp 3,000,000
 6-1400 Electicity & Water Expense Rp 1,530,000
6-1500 Telephone Expense Rp 900,000
6-1600 Maintenance Expense Rp 13,000,000
6-1700 Newspaper & Tabloid Expense Rp 450,000
6-1800 Supplies Expense Rp 2,790,000
6-2100 Depreciation Expense Rp 45,000,000
6-2200 Late Fee Expense -
6-2300 Petty Cash Variance Rp 1,400,000
6-2400 Rent Expense Rp 2,200,000
6-2500 Insurance Expense -
6-2600 Other Expense -
8-1100 Interest Revenue Rp 4,500,000
8-1200 Deviden Income
8-1300 Late Fees Collected Rp 2,500,000
8-1999 Other Revenue -
9-1000 Bank Service Charge
9-1100 Interest Expense Rp 3,250,000
9-1200 Income Tax Expense Rp 6,265,000
9-1300 Gain/loss sale of vehicle Rp 30,000,000
9-1999 Other Expense -
TOTAL 3,028,061,500 3,028,061,500
 Trial Balance
Acc. No Account Name
Debit
1-1100 Cash in Bank Rp 966,743,400
1-1200 Petty Cash Rp 3,220,000
1-1300 Account Receivable Rp 138,650,000
1-1400 Allowance for Doubtful Debt Rp -
1-1500 Employee Recievable Rp 5,500,000
1-1600 Merchandise Inventory Rp 283,900,000
1-1700 Store Supplies Rp 6,000,000
1-1800 PPN In Rp 25,340,000
1-1900 Prepaid Rent Rp 12,000,000
1-2000 Prepaid Insurance Rp 7,000,000
1-3100 Land Rp 300,000,000
1-3210 Building at Cost Rp 150,000,000
1-3220 Accum. Dep. – Building Rp -
1-3310 Office Equipment at Cost Rp 70,000,000
1-3320 Accum. Dep. - Office Equipment Rp -
1-3410 Vehicle at Cost Rp -
1-3420 Accum. Dep. – Vehicle Rp -
2-1110 Accounts Payable Rp -
2-1120 Wages & Salaries Rp -
2-1130 Dividend Payable Rp -
2-1140 Income Tax Payable Rp -
2-1150 PPN Out Rp -
2-1160 PPN Payable Rp -
2-1199 Other Current Liabilities Rp -
2-2100 Bank Loans Rp -
3-1000 Common Stock Rp -
3-1200 Retained Earning Rp -
3-1300 Income Summary Rp -
3-1400 Dividend Rp -
4-1100 Sales of Merchandise Rp -
4-1110 Freight Collected Rp -
4-1120 Sales Discounts Rp 10,656,600
4-1130 Sales Returns Rp 1,200,000
5-1000 Cost of Goods Sold Rp 914,400,000
5-2000 Freight Paid Rp 1,220,000
5-3000 Purchase Discount Rp -
6-1100 Wages & Salaries Expense Rp 80,000,000
6-1200 Bad Debt Expense Rp -
6-1300 Advertising Expense Rp 3,000,000
6-1400 Electicity & Water Expense Rp 1,530,000
6-1500 Telephone Expense Rp 900,000
6-1600 Maintenance Expense Rp 13,000,000
6-1700 Newspaper & Tabloid Expense Rp 450,000
6-1800 Supplies Expense Rp 2,790,000
6-2100 Depreciation Expense Rp 45,000,000
6-2200 Late Fee Expense Rp -
6-2300 Petty Cash Variance Rp -
6-2400 Rent Expense Rp -
6-2500 Insurance Expense Rp -
6-2600 Other Expense Rp -
8-1100 Interest Revenue Rp -
8-1200 Deviden Income Rp -
8-1300 Late Fees Collected Rp -
8-1999 Other Revenue Rp -
9-1000 Bank Service Charge Rp -
9-1100 Interest Expense Rp 3,250,000
9-1200 Income Tax Expense Rp 6,265,000
9-1300 Gain/loss sale of vehicle Rp -
9-1999 Other Expense -
Total Rp 3,052,015,000
 UD WANGSIT ELEKTRONIK
WORKSHEET
For The Year End December 31, 2020

Trial Balance Adjustment J. Adjusted Trial Balance

Credit Debit Credit Debit
Rp - Rp - Rp - Rp 966,743,400
Rp - Rp - Rp 1,400,000 Rp 1,820,000
Rp - Rp - Rp - Rp 138,650,000
Rp 4,000,000 Rp - Rp 1,386,500 Rp -
Rp - Rp - Rp - Rp 5,500,000
Rp - Rp - Rp - Rp 283,900,000
Rp - Rp - Rp - Rp 6,000,000
Rp - Rp - Rp 25,340,000 Rp -
Rp - Rp - Rp 2,200,000 Rp 9,800,000
Rp - Rp - Rp - Rp 7,000,000
Rp - Rp - Rp - Rp 300,000,000
Rp - Rp - Rp - Rp 150,000,000
Rp 50,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 70,000,000
Rp 20,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 177,540,000 Rp - Rp - Rp -
Rp 51,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 85,000,000 Rp - Rp - Rp -
Rp 46,175,000 Rp 46,175,000 Rp - Rp -
Rp - Rp - Rp 20,835,000 Rp -
Rp - Rp - Rp - Rp -
Rp 200,000,000 Rp - Rp - Rp -
Rp 500,000,000 Rp - Rp 500,000,000 Rp -
Rp 100,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 1,704,800,000 Rp - Rp - Rp -
Rp 75,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 10,656,600
Rp - Rp - Rp - Rp 1,200,000
Rp - Rp - Rp - Rp 914,400,000
Rp - Rp - Rp - Rp 1,220,000
Rp 1,500,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 80,000,000
 Rp - Rp 1,386,500 Rp - Rp 1,386,500
Rp - Rp - Rp - Rp 3,000,000
Rp - Rp - Rp - Rp 1,530,000
Rp - Rp - Rp - Rp 900,000
Rp - Rp - Rp - Rp 13,000,000
Rp - Rp - Rp - Rp 450,000
Rp - Rp - Rp - Rp 2,790,000
Rp - Rp - Rp - Rp 45,000,000
Rp - Rp - Rp - Rp -
Rp - Rp 1,400,000 Rp - Rp 1,400,000
Rp - Rp 2,200,000 Rp - Rp 2,200,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 4,500,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,500,000 Rp - Rp - Rp -
- Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 3,250,000
Rp - Rp - Rp - Rp 6,265,000
Rp 30,000,000 Rp - Rp - Rp -
Rp - Rp - Rp - -
Rp 3,052,015,000 Rp 51,161,500 Rp 551,161,500 Rp 3,028,061,500
NIK

1, 2020

Adjusted Trial Balance Income Summary

Credit Debit Credit
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 5,386,500 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 50,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp 20,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 177,540,000 Rp - Rp -
Rp 51,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp 85,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp 20,835,000 Rp - Rp -
Rp - Rp - Rp -
Rp 200,000,000 Rp - Rp -
Rp 500,000,000 Rp - Rp -
Rp 100,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,704,800,000 Rp - Rp 1,704,800,000
Rp 75,000,000 Rp - Rp 75,000,000
Rp - Rp 10,656,600 Rp -
Rp - Rp 1,200,000 Rp -
Rp - Rp 914,400,000 Rp -
Rp - Rp 1,220,000 Rp -
Rp 1,500,000 Rp - Rp 1,500,000
Rp - Rp 80,000,000 Rp -
 Rp - Rp 1,386,500 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 1,530,000 Rp -
Rp - Rp 900,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp 450,000 Rp -
Rp - Rp 2,790,000 Rp -
Rp - Rp 45,000,000 Rp -
Rp - Rp - Rp -
Rp - Rp 1,400,000 Rp -
Rp - Rp 2,200,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 4,500,000 Rp - Rp 4,500,000
Rp - Rp - Rp -
Rp 2,500,000 Rp - Rp 2,500,000
- Rp - -
Rp - Rp - Rp -
Rp - Rp 3,250,000 Rp -
Rp - Rp 6,265,000 Rp -
Rp 30,000,000 Rp - Rp 30,000,000
Rp - - Rp -
Rp 3,028,061,500 Rp 1,088,648,100 Rp 1,818,300,000
Rp 729,651,900
Rp 1,818,300,000 Rp 1,818,300,000
 Balancesheet
Debit Credit
Rp 966,743,400 Rp -
Rp 1,820,000 Rp -
Rp 138,650,000 Rp -
Rp - Rp 5,386,500
Rp 5,500,000 Rp -
Rp 283,900,000 Rp -
Rp 6,000,000 Rp -
Rp - Rp -
Rp 9,800,000 Rp -
Rp 7,000,000 Rp -
Rp 300,000,000 Rp -
Rp 150,000,000 Rp -
Rp - Rp 50,000,000
Rp 70,000,000 Rp -
Rp - Rp 20,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp 177,540,000
Rp - Rp 51,000,000
Rp - Rp -
Rp - Rp 85,000,000
Rp - Rp -
Rp - Rp 20,835,000
Rp - Rp -
Rp - Rp 200,000,000
Rp - Rp 500,000,000
Rp - Rp 100,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 1,939,413,400 Rp 1,209,761,500
Rp 729,651,900
Rp 1,939,413,400 Rp 1,939,413,400
 UD WANGSIT ELEKTRONIK
Income Statement
For The End Year December 31, 2020

Sales of Merchandise Rp 1,704,800,000

Freight Collected Rp 75,000,000
Sales Discounts -Rp 10,656,600
Sales Returns -Rp 1,200,000
Rp 63,143,400
Net Sales Rp 1,767,943,400

Cost of Goods Sold Rp 914,400,000

Freight Paid Rp 1,220,000
Purchase Discount -Rp 1,500,000
Cost of Goods Sold -Rp 914,120,000
Gross Profit Rp 853,823,400

Operational Expenses
Wages & Salaries Expense Rp 80,000,000
Bad Debt Expense Rp 1,386,500
Advertising Expense Rp 3,000,000
Electicity & Water Expense Rp 1,530,000
Telephone Expense Rp 900,000
Maintenance Expense Rp 13,000,000
Newspaper & Tabloid Expense Rp 450,000
Supplies Expense Rp 2,790,000
Depreciation Expense Rp 45,000,000
Late Fee Expense Rp -
Petty Cash Variance Rp 1,400,000
Rent Expense Rp 2,200,000
Insurance Expense Rp -
Other Expense Rp -
Total Expenses -Rp 151,656,500
Operational Income Rp 702,166,900

Other Income & Expenses

Interest Revenue Rp 4,500,000
Deviden Income Rp -
Late Fees Collected Rp 2,500,000
Other Revenue Rp -
Bank Service Charge Rp -
Interest Expense -Rp 3,250,000
Income Tax Expense -Rp 6,265,000
Gain/loss sale of vehicle Rp 30,000,000
Other Expense Rp -
Total Other Income & Expense Rp 27,485,000
Net Income Before Tax Rp 729,651,900
Net Income After Tax Rp 729,651,900
 UD WANGSIT ELEKTRONIK
STATEMENT OF CHANGE EQUITY
For The Year End December 31, 2020

Additional Paid In
Description Common Stock Retained Earning
Capital
Financial Position at Nov 30, 2020 Rp 500,000,000 Rp 100,000,000
Issuance Capital
Net Income Rp 729,651,900
Devidend Rp -
Financial Position at Dec 31, 2020 Rp 500,000,000 Rp - Rp 829,651,900
 Total
Rp 600,000,000
Rp -
Rp 729,651,900
Rp -
Rp 1,329,651,900
 UD WANGSIT ELEKTRONIK
STATEMENT OF FINANCIAL POSITION
For The Year End December 31, 2020

Asset
Current Assets
Cash in Bank Rp 966,743,400
Petty Cash Rp 1,820,000
Account Receivable Rp 138,650,000
Allowance for Doubtful Debt -Rp 5,386,500
Employee Recievable Rp 5,500,000
Merchandise Inventory Rp 283,900,000
Store Supplies Rp 6,000,000
PPN In Rp -
Prepaid Rent Rp 9,800,000
Prepaid Insurance Rp 7,000,000
Rp 1,414,026,900
Fixed Assets
Land Rp 300,000,000
Building at Cost Rp 150,000,000
Accum. Dep. – Building -Rp 50,000,000
Office Equipment at Cost Rp 70,000,000
Accum. Dep. - Office Equipment -Rp 20,000,000
Vehicle at Cost Rp -
Accum. Dep. – Vehicle Rp -
Rp 450,000,000
Total Asset Rp 1,864,026,900
SIT ELEKTRONIK
FINANCIAL POSITION
End December 31, 2020

Liability & Equity

Liabilities
Current Liability
Accounts Payable Rp 177,540,000
Wages & Salaries Rp 51,000,000
Dividend Payable Rp -
Income Tax Payable Rp 85,000,000
PPN Out Rp -
PPN Payable Rp 20,835,000
Other Current Liabilities Rp -
Rp 334,375,000
Long Term Liability
Bank Loan Rp 200,000,000
Rp 200,000,000

Equity
Common Stock Rp 500,000,000
Retained Earning Rp 829,651,900
Rp 1,329,651,900

Total Liability & Equity Rp 1,864,026,900

 UD Wangsit Elektronik
Statement of Cashflow
December 31, 2020

OPERATING ACTIVITIES
Net Income
Adjusments to reconcile net income to net Rp 729,651,900
cash provided by operating activities :
Account Receivable Rp 33,350,000
Allowance for Doubtful Debt -Rp 613,500
Employee Recievable Rp 1,000,000
Merchandise Inventory Rp 72,100,000
Store Supplies Rp 2,000,000
PPN In Rp 54,200,000
Prepaid Rent Rp 2,200,000
Prepaid Insurance Rp 8,000,000
Depreciation Expense -Rp 10,000,000
Accounts Payable -Rp 222,460,000
Wages & Salaries -Rp 19,000,000
Dividend Payable Rp -
Income Tax Payable Rp 34,000,000
PPN Out -Rp 60,550,000
PPN Payable Rp 20,835,000
-Rp 84,938,500
Net Cash Flow from Operating Activities Rp 644,713,400
INVESTING ACTIVITIES
Land Rp -
Building at Cost Rp -
Equipment Rp -
Vehicle at Cost Rp 400,000,000
Net Cash Flow Used to Investing Activities Rp 400,000,000
FINANCING ACTIVITIES
Bank Loan -Rp 200,000,000
Common Stock -Rp 200,000,000
Retained Earning -Rp 100,000,000
Dividend Rp -
Net Cash Flow from Financing Activities -Rp 500,000,000
Change Cash & Equivalent Cash Rp 544,713,400
Cash & Equivalent Cash, December 31, 2019 Rp 423,850,000
Cash & Equivalent Cash, December 31, 2018 Rp 968,563,400
 Neraca Perbandingan dengan Neraca Tahun Lalu
Akun 2022 2021
Cash in Bank Rp 966,743,400 Rp 422,650,000
Petty Cash Rp 1,820,000 Rp 1,200,000
Account Receivable Rp 138,650,000 Rp 172,000,000
Allowance for Doubtful Debt -Rp 5,386,500 -Rp 6,000,000
Employee Recievable Rp 5,500,000 Rp 6,500,000
Merchandise Inventory Rp 283,900,000 Rp 356,000,000
Store Supplies Rp 6,000,000 Rp 8,000,000
PPN In Rp - Rp 54,200,000
Prepaid Rent Rp 9,800,000 Rp 12,000,000
Prepaid Insurance Rp 7,000,000 Rp 15,000,000
Land Rp 300,000,000 Rp 300,000,000
Building at Cost Rp 150,000,000 Rp 150,000,000
Accum. Dep. – Building -Rp 50,000,000 -Rp 45,000,000
Office Equipment at Cost Rp 70,000,000 Rp 70,000,000
Accum. Dep. - Office Equipment -Rp 20,000,000 -Rp 15,000,000
Vehicle at Cost Rp - Rp 400,000,000
Accum. Dep. – Vehicle Rp - -Rp 120,000,000
Total Aset Rp 1,864,026,900 Rp 1,781,550,000
Accounts Payable Rp 177,540,000 Rp 400,000,000
Wages & Salaries Rp 51,000,000 Rp 70,000,000
Dividend Payable Rp - Rp -
Income Tax Payable Rp 85,000,000 Rp 51,000,000
PPN Out Rp - Rp 60,550,000
PPN Payable Rp 20,835,000 Rp -
Other Current Liabilities Rp -
Bank Loans Rp 200,000,000 Rp 400,000,000
Common Stock Rp 500,000,000 Rp 700,000,000
Retained Earning Rp 829,651,900 Rp 100,000,000
Total Liabilitas dan Ekuitas Rp 1,864,026,900 Rp 1,781,550,000
Lalu
Selisih
Rp 544,093,400
Rp 620,000
Rp 33,350,000
-Rp 613,500
Rp 1,000,000
Rp 72,100,000
Rp 2,000,000
Rp 54,200,000
Rp 2,200,000
Rp 8,000,000
Rp -
Rp -
Rp 5,000,000
Rp -
Rp 5,000,000
Rp 400,000,000
-Rp 120,000,000

-Rp 222,460,000
-Rp 19,000,000
Rp -
Rp 34,000,000
-Rp 60,550,000
Rp 20,835,000
Rp -
-Rp 200,000,000
-Rp 200,000,000
Rp 729,651,900
 UD WANGSIT ELEKTRONIK
CLOSING JOURNAL
For The End Year Dec 31, 2020

No KODE
DATE DESCRIPTION
Dokumen AKUN

Des 31 Sales of Merchandise 4-1100

2019 Freight Collected 4-1110
Purchase Discount 5-3000
Interest Revenue 8-1100
Late Fees Collected 8-1200
Gain/Loss Sales Vehicle 9-1300
Income Summary 3-1300
31 Income Summary 3-1300
Sales Discounts 4-1120
Sales Returns 4-1130
Cost of Goods Sold 5-1000
Freight Paid 5-2000
Wages & Salaries Expense 6-1100
Bad Debt Expense 6-1200
Advertising Expense 6-1300
Electicity & Water Expense 6-1400
Telephone Expense 6-1500
Maintenance Expense 6-1600
Newspaper & Tabloid Expense 6-1700
Supplies Expense 6-1800
Depreciation Expense 6-2100
Late Fee Expense 6-2200
Petty Cash Variance 6-2300
Rent Expense 6-2400
Insurance Expense 6-2500
Other Expense 6-2600
Interest Expense 9-1100
Income Tax Expense 9-1200
Other Expense 9-1999
31 Income Summary 3-1300
Retained Earning 3-1200
TOTAL
EKTRONIK
URNAL
Dec 31, 2020

DEBET CREDIT

Rp 1,704,800,000
Rp 75,000,000
Rp 1,500,000
Rp 4,500,000
Rp 2,500,000
Rp 10,000,000
Rp 1,798,300,000
Rp 1,088,648,100
Rp 10,656,600
Rp 1,200,000
Rp 914,400,000
Rp 1,220,000
Rp 80,000,000
Rp 1,386,500
Rp 3,000,000
Rp 1,530,000
Rp 900,000
Rp 13,000,000
Rp 450,000
Rp 2,790,000
Rp 45,000,000
Rp -
Rp 1,400,000
Rp 2,200,000
Rp -
Rp -
Rp 3,250,000
Rp 6,265,000
Rp -
Rp 729,651,900
Rp 729,651,900
Rp 2,886,948,100 Rp 2,886,948,100
 UD WANGSIT ELEKTRONIK
UNADJUSTED TRIAL BALANCE
For the Year Ended December 31, 2020

Acc. Number Account Name Debet Kredit

1-1100 Cash in Bank Rp 966,743,400 Rp -
1-1200 Petty Cash Rp 1,820,000 Rp -
1-1300 Account Receivable Rp 138,650,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 5,386,500
1-1500 Employee Recievable Rp 5,500,000 Rp -
1-1600 Merchandise Inventory Rp 283,900,000 Rp -
1-1700 Store Supplies Rp 6,000,000 Rp -
1-1800 PPN In Rp - Rp -
1-1900 Prepaid Rent Rp 9,800,000 Rp -
1-2000 Prepaid Insurance Rp 7,000,000 Rp -
1-3100 Land Rp 300,000,000 Rp -
1-3210 Building at Cost Rp 150,000,000 Rp -
1-3220 Accum. Dep. – Building Rp - Rp 50,000,000
1-3310 Office Equipment at Cost Rp 70,000,000 Rp -
1-3320 Accum. Dep. - Office Equipment Rp - Rp 20,000,000
1-3410 Vehicle at Cost Rp - Rp -
1-3420 Accum. Dep. – Vehicle Rp - Rp -
2-1110 Accounts Payable Rp - Rp 177,540,000
2-1120 Wages & Salaries Rp - Rp 51,000,000
2-1130 Dividend Payable Rp - Rp -
2-1140 Income Tax Payable Rp - Rp 85,000,000
2-1150 PPN Out Rp - Rp -
2-1170 Rent Payable Rp - Rp 20,835,000
2-1199 Other Current Liabilities Rp - Rp -
2-2100 Bank Loans Rp - Rp 200,000,000
3-1000 Common Stock Rp - Rp 500,000,000
3-1200 Retained Earning Rp - Rp 829,651,900
3-1300 Income Summary -
TOTAL 1,939,413,400 1,939,413,400