UD.

MUDAH HASIL
GENERAL JOURNAL (ADJUSTMENT)
Month : Desember 2022

EVIDENCE POST
DATE DESCRIPTION DEBIT CREDIT
NUMBER REF
Dec 31 BM12-1 Store Supplies Expenses 6-1200 2.575.000
2022 Store Supplies 1-1600 2.575.000
Rent Expense 6-1600 1.000.000
Prepaid Rent 1-1800 1.000.000
Insurance Expense 6-1500 1.250.000
Prepaid Insurance 1-1700 1.250.000
(Penyesuaian akun-akun pertama)

31 BM12-2 Depreciation Expense 6-1400 700.000

Equipment Accum Dep 1-2110 700.000
Wages & Salaries Expense 6-1700 3.550.000
Expense Payable 2-1200 3.550.000
(Penyesuaian penyusutan dan gaji)

31 BM12-3 PPN Outcome 2-1500 70.385.000

PPN Income 2-1600 45.860.000
PPN Payable 2-1400 24.525.000
Income Tax Expense 9-1300 2.892.500
Income Tax Payable 2-1300 2.892.500
(Penyesuaian pajak bulan desember 2022)

TOTAL 82.352.500 82.352.500

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
2-1500 70.385.000 1-1600 2.575.000
6-1200 2.575.000 1-1700 1.250.000
6-1400 700.000 1-1800 1.000.000
6-1500 1.250.000 1-2110 700.000
6-1600 1.000.000 2-1200 3.550.000
6-1700 3.550.000 2-1300 2.892.500
9-1300 2.892.500 2-1400 24.525.000
2-1600 45.860.000

Total 82.352.500 Total 82.352.500

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 UD. MUDAH HASIL
WORK SHEET
For Month Ended Desember 31, 2022

ACC. UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank 1.209.440.000 - - - 1.209.440.000 - - - 1.209.440.000 -
1-1200 Petty Cash 14.300.000 - - - 14.300.000 - - - 14.300.000 -
1-1300 Accounts Receivable 530.220.000 - - - 530.220.000 - - - 530.220.000 -
1-1400 Allowance for Doubtful Debt - 9.200.000 - - - 9.200.000 - - - 9.200.000
1-1500 Merchandise Inventory 825.500.000 - - - 825.500.000 - - - 825.500.000 -
1-1600 Store Supplies 14.200.000 - - 2.575.000 11.625.000 - - - 11.625.000 -
1-1700 Prepaid Insurance 26.250.000 - - 1.250.000 25.000.000 - - - 25.000.000 -
1-1800 Prepaid Rent 33.750.000 - - 1.000.000 32.750.000 - - - 32.750.000 -
1-1900 Prepaid Tax - - - - - - - - - -
1-2100 Equipment at Cost 34.200.000 - - - 34.200.000 - - - 34.200.000 -
1-2110 Equipment Accum Dep - 24.750.000 - 700.000 - 25.450.000 - - - 25.450.000
2-1100 Accounts Payable - 270.810.000 - - - 270.810.000 - - - 270.810.000
2-1200 Expense Payable - 9.850.000 - 3.550.000 - 13.400.000 - - - 13.400.000
2-1300 Income Tax Payable - - - 2.892.500 - 2.892.500 - - - 2.892.500
2-1400 PPN Payable - - - 24.525.000 - 24.525.000 - - - 24.525.000
2-1500 PPN Outcome - 70.385.000 70.385.000 - - - - - - -
2-1600 PPN Income 45.860.000 - - 45.860.000 - - - - - -
2-2100 Bank Mandiri Loan - 250.000.000 - - - 250.000.000 - - - 250.000.000
3-1100 Rendy Capital - 1.652.925.000 - - - 1.652.925.000 - - - 1.652.925.000
3-1200 Rendy Drawing 38.100.000 - - - 38.100.000 - - - 38.100.000 -
3-1300 Income Summary - - - - - - - - - -
4-1100 Sales - 1.533.525.000 - - - 1.533.525.000 - 1.533.525.000 - -
4-1200 Sales Return - - - - - - - - - -
4-1300 Sales Discount - - - - - - - - - -
4-1400 Freight Collected - 3.000.000 - - - 3.000.000 - 3.000.000 - -
5-1100 Cost of goods Sold 824.600.000 - - - 824.600.000 - 824.600.000 - - -
5-1200 Freight Paid 14.200.000 - - - 14.200.000 - 14.200.000 - - -
TOTAL 3.610.620.000 3.824.445.000 70.385.000 82.352.500 3.559.935.000 3.785.727.500 838.800.000 1.536.525.000 2.721.135.000 2.249.202.500

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 UD. MUDAH HASIL
WORK SHEET
For Month Ended Desember 31, 2022

ACC. UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
TOTAL (Page : 1) 3.610.620.000 3.824.445.000 70.385.000 82.352.500 3.559.935.000 3.785.727.500 838.800.000 1.536.525.000 2.721.135.000 2.249.202.500
6-1000 Advertising Expenses 6.600.000 - - - 6.600.000 - 6.600.000 - - -
6-1100 Telephone, Internet & Electricity exp 13.350.000 - - - 13.350.000 - 13.350.000 - - -
6-1200 Store Supplies Expenses 7.425.000 - 2.575.000 - 10.000.000 - 10.000.000 - - -
6-1300 Bad Debt Expense - - - - - - - - - -
6-1400 Depreciation Expense 24.750.000 - 700.000 - 25.450.000 - 25.450.000 - - -
6-1500 Insurance Expense 21.450.000 - 1.250.000 - 22.700.000 - 22.700.000 - - -
6-1600 Rent Expense 34.950.000 - 1.000.000 - 35.950.000 - 35.950.000 - - -
6-1700 Wages & Salaries Expense 54.450.000 - 3.550.000 - 58.000.000 - 58.000.000 - - -
6-1800 Other Operating Expense 28.900.000 - - - 28.900.000 - 28.900.000 - - -
8-1100 Interest Revenue - 8.700.000 - - - 8.700.000 - 8.700.000 - -
9-1100 Interest Expense 13.200.000 - - - 13.200.000 - 13.200.000 - - -
9-1200 Bank Service Charge 9.900.000 - - - 9.900.000 - 9.900.000 - - -
9-1300 Income Tax Expense 7.550.000 - 2.892.500 - 10.442.500 - 10.442.500 - - -

3.833.145.000 3.833.145.000 82.352.500 82.352.500 3.794.427.500 3.794.427.500 1.073.292.500 1.545.225.000 2.721.135.000 2.249.202.500
TOTAL 471.932.500 471.932.500
1.545.225.000 1.545.225.000 2.721.135.000 2.721.135.000

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 UD. MUDAH HASIL
INCOME STATEMENT
For Month Ended Desember 31, 2022

DESCRIPTION AMOUNT
Sales :
Sales Rp 1.533.525.000
Sales Return Rp -
Sales Discount Rp -
Freight Collected Rp 3.000.000
Net Sales Rp 1.536.525.000
Cost of Sales :
Cost of goods Sold Rp 824.600.000
Freight Paid Rp 14.200.000
Cost of Sales Rp 838.800.000
Gross Profit (Losses) Rp 697.725.000
Expenses :
Advertising Expenses Rp 6.600.000
Telephone, Internet & Electricity exp Rp 13.350.000
Store Supplies Expenses Rp 10.000.000
Bad Debt Expense Rp -
Depreciation Expense Rp 25.450.000
Insurance Expense Rp 22.700.000
Rent Expense Rp 35.950.000
Wages & Salaries Expense Rp 58.000.000
Other Operating Expense Rp 28.900.000
Total Expenses Rp 200.950.000
Income from Operation Rp 496.775.000

Others Revenues :
Interest Revenue Rp 8.700.000
Total Others Revenues Rp 8.700.000
Others Expenses :
Interest Expense Rp 13.200.000
Bank Service Charge Rp 9.900.000
Income Tax Expense Rp 10.442.500
Total Others Expenses Rp 33.542.500
Total Others Revenues & Gain (Expenses & Losses) Rp (24.842.500)
Net Income Rp 471.932.500

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 UD. MUDAH HASIL
STATEMENT OF RETAINED EARNING
For Month Ended Desember 31, 2022

Rendy Capital, Januari 01, 2022 Rp 1.652.925.000

Net Profit Rp 471.932.500

Drawing Rp (38.100.000)

Rendy Capital, December 31, 2022 Rp 2.086.757.500

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 UD. MUDAH HASIL
FINANCIAL POSITION REPORT
As at Desember 31, 2022

ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT ASSETS CURRENT LIABILITIES
Cash in Bank Rp 1.209.440.000 Accounts Payable Rp 270.810.000
Petty Cash Rp 14.300.000 Expense Payable Rp 13.400.000
Accounts Receivable Rp 530.220.000 Income Tax Payable Rp 2.892.500
Allowance for Doubtful Debt Rp (9.200.000) PPN Payable Rp 24.525.000
Merchandise Inventory Rp 825.500.000 PPN Outcome Rp -
Store Supplies Rp 11.625.000 PPN Income Rp -
Prepaid Insurance Rp 25.000.000 TOTAL CURRENT LIABILITIES Rp 311.627.500
Prepaid Rent Rp 32.750.000 LONG TERM LIABILITIES
Prepaid Tax Rp - Bank Mandiri Loan Rp 250.000.000
TOTAL CURRENT ASSETS Rp 2.639.635.000 TOTAL LONG TERM LIABILITIES Rp 250.000.000
TOTAL LIABILITIES Rp 561.627.500

EQUITY
FIXED ASSETS Rendy Capital Rp 2.086.757.500
Equipment at Cost Rp 34.200.000 Rendy Drawing Rp -
Equipment Accum Dep Rp (25.450.000) Income Summary Rp -
TOTAL FIXED ASSETS Rp 8.750.000 TOTAL EQUITY Rp 2.086.757.500

TOTAL ASSETS Rp 2.648.385.000 TOTAL LIABILITIES AND EQUITY Rp 2.648.385.000

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 UD. MUDAH HASIL
STATEMENT OF CASH FLOW
For Month Ended Desember 31, 2022
(Direct Method)

DESCRIPTION AMOUNT
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash In
Payment of receivable Rp 126.570.000
Sales on cash Rp 118.215.000
Total Rp 244.785.000
Cash Out
Payment of payable Rp 269.095.000
Payment of wages payable Rp 9.000.000
Buying supplies Rp 700.000
Total Rp 278.795.000
Net Cash Provided by Operating Activities Rp (34.010.000)

CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
-
Total Rp -
Net Cash Used In Investing Activities Rp -

CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
-
Total Rp -
Cash Out
-
Total Rp -
Net Cash Used In Financing Activities Rp -

Net Increase (Decrease) in Cash Rp (34.010.000)

Cash at Beginning of Year Rp 1.257.750.000
Cash at End of Year Rp 1.223.740.000

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 UD. MUDAH HASIL
GENERAL JOURNAL (CLOSING)
Month : Desember 2022
(in Rupiahs)

EVIDENCE
DATE DESCRIPTION POST REF DEBIT CREDIT
NO.
Dec 31 Sales 4-1100 1.533.525.000
2022 Freight Collected 4-1400 3.000.000
Interest Revenue 8-1100 8.700.000
Income Summary 3-1300 1.545.225.000
(Menutup Akun-Akun Pendapatan)

31 Income Summary 3-1300 1.073.292.500

Sales Return 4-1200 -
Sales Discount 4-1300 -
Cost of goods Sold 5-1100 824.600.000
Freight Paid 5-1200 14.200.000
Advertising Expenses 6-1000 6.600.000
Telephone, Internet & Electricity exp 6-1100 13.350.000
Store Supplies Expenses 6-1200 10.000.000
Bad Debt Expense 6-1300 -
Depreciation Expense 6-1400 25.450.000
Insurance Expense 6-1500 22.700.000
Rent Expense 6-1600 35.950.000
Wages & Salaries Expense 6-1700 58.000.000
Other Operating Expense 6-1800 28.900.000
Interest Expense 9-1100 13.200.000
Bank Service Charge 9-1200 9.900.000
Income Tax Expense 9-1300 10.442.500
(Menutup Akun-akun Beban)

31 Income Summary 3-1300 471.932.500

Rendy Capital 3-1100 471.932.500
(Menutup Ihtisar Laba Rugi)

31 Rendy Capital 3-1100 38.100.000

Rendy Drawing 3-1200 38.100.000
(Menutup Ihtisar Laba Rugi)

TOTAL 3.128.550.000 3.128.550.000

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 RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
4-1100 1.533.525.000 3-1300 1.545.225.000
3-1100 38.100.000 3-1100 471.932.500
3-1300 1.545.225.000 3-1200 38.100.000
4-1400 3.000.000 4-1200 -
8-1100 8.700.000 4-1300 -
5-1100 824.600.000
5-1200 14.200.000
6-1000 6.600.000
6-1100 13.350.000
6-1200 10.000.000
6-1300 -
6-1400 25.450.000
6-1500 22.700.000
6-1600 35.950.000
6-1700 58.000.000
6-1800 28.900.000
9-1100 13.200.000
9-1200 9.900.000
9-1300 10.442.500

TOTAL 3.128.550.000 TOTAL 3.128.550.000

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 1.209.440.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 1.209.440.000
1-1100 31 General Journal (Closing) Rp - Rp - Rp 1.209.440.000

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 14.300.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 14.300.000
1-1200 31 General Journal (Closing) Rp - Rp - Rp 14.300.000

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 530.220.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 530.220.000
1-1300 31 General Journal (Closing) Rp - Rp - Rp 530.220.000

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 9.200.000
31 General Journal (Adjust) Rp - Rp - Rp 9.200.000
1-1400 31 General Journal (Closing) Rp - Rp - Rp 9.200.000

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 825.500.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 825.500.000
1-1500 31 General Journal (Closing) Rp - Rp - Rp 825.500.000

ACCOUNT : Store Supplies D ACCOUNT NO. : 1-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 14.200.000 Rp -
31 General Journal (Adjust) Rp - Rp 2.575.000 Rp 11.625.000
1-1600 31 General Journal (Closing) Rp - Rp - Rp 11.625.000

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 26.250.000 Rp -
31 General Journal (Adjust) Rp - Rp 1.250.000 Rp 25.000.000
1-1700 31 General Journal (Closing) Rp - Rp - Rp 25.000.000

ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 33.750.000 Rp -
31 General Journal (Adjust) Rp - Rp 1.000.000 Rp 32.750.000
1-1800 31 General Journal (Closing) Rp - Rp - Rp 32.750.000

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Prepaid Tax D ACCOUNT NO. : 1-1900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
1-1900 31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Equipment at Cost D ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 34.200.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 34.200.000
1-2100 31 General Journal (Closing) Rp - Rp - Rp 34.200.000

ACCOUNT : Equipment Accum Dep K ACCOUNT NO. : 1-2110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 24.750.000
31 General Journal (Adjust) Rp - Rp 700.000 Rp 25.450.000
1-2110 31 General Journal (Closing) Rp - Rp - Rp 25.450.000

ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 270.810.000
31 General Journal (Adjust) Rp - Rp - Rp 270.810.000
2-1100 31 General Journal (Closing) Rp - Rp - Rp 270.810.000

ACCOUNT : Expense Payable K ACCOUNT NO. : 2-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 9.850.000
31 General Journal (Adjust) Rp - Rp 3.550.000 Rp 13.400.000
2-1200 31 General Journal (Closing) Rp - Rp - Rp 13.400.000

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp 2.892.500 Rp 2.892.500
2-1300 31 General Journal (Closing) Rp - Rp - Rp 2.892.500

ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp 24.525.000 Rp 24.525.000
2-1400 31 General Journal (Closing) Rp - Rp - Rp 24.525.000

ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 70.385.000
31 General Journal (Adjust) Rp 70.385.000 Rp - Rp -
2-1500 31 General Journal (Closing) Rp - Rp - Rp -

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : PPN Income D ACCOUNT NO. : 2-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 45.860.000 Rp -
31 General Journal (Adjust) Rp - Rp 45.860.000 Rp -
2-1600 31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Bank Mandiri Loan K ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 250.000.000
31 General Journal (Adjust) Rp - Rp - Rp 250.000.000
2-2100 31 General Journal (Closing) Rp - Rp - Rp 250.000.000

ACCOUNT : Rendy Capital K ACCOUNT NO. : 3-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.652.925.000
31 General Journal (Adjust) Rp - Rp - Rp 1.652.925.000
3-1100 31 General Journal (Closing) Rp 38.100.000 Rp 471.932.500 Rp 2.086.757.500

ACCOUNT : Rendy Drawing D ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 38.100.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 38.100.000
3-1200 31 General Journal (Closing) Rp - Rp 38.100.000 Rp -

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
3-1300 31 General Journal (Closing) Rp 1.545.225.000 Rp 1.545.225.000 Rp -

ACCOUNT : Sales K ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 1.533.525.000
31 General Journal (Adjust) Rp - Rp - Rp 1.533.525.000
4-1100 31 General Journal (Closing) Rp 1.533.525.000 Rp - Rp -

ACCOUNT : Sales Return D ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
4-1200 31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
4-1300 31 General Journal (Closing) Rp - Rp - Rp -

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 3.000.000
31 General Journal (Adjust) Rp - Rp - Rp 3.000.000
4-1400 31 General Journal (Closing) Rp 3.000.000 Rp - Rp -

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 824.600.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 824.600.000
5-1100 31 General Journal (Closing) Rp - Rp 824.600.000 Rp -

ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 14.200.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 14.200.000
5-1200 31 General Journal (Closing) Rp - Rp 14.200.000 Rp -

ACCOUNT : Advertising Expenses D ACCOUNT NO. : 6-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 6.600.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 6.600.000
6-1000 31 General Journal (Closing) Rp - Rp 6.600.000 Rp -

ACCOUNT : Telephone, Internet & ElectricityDexp ACCOUNT NO. : 6-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 13.350.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 13.350.000
6-1100 31 General Journal (Closing) Rp - Rp 13.350.000 Rp -

ACCOUNT : Store Supplies Expenses D ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 7.425.000 Rp -
31 General Journal (Adjust) Rp 2.575.000 Rp - Rp 10.000.000
6-1200 31 General Journal (Closing) Rp - Rp 10.000.000 Rp -

ACCOUNT : Bad Debt Expense D ACCOUNT NO. : 6-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp -
31 General Journal (Adjust) Rp - Rp - Rp -
6-1300 31 General Journal (Closing) Rp - Rp - Rp -

ACCOUNT : Depreciation Expense D ACCOUNT NO. : 6-1400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 24.750.000 Rp -
31 General Journal (Adjust) Rp 700.000 Rp - Rp 25.450.000
6-1400 31 General Journal (Closing) Rp - Rp 25.450.000 Rp -

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 UD. MUDAH HASIL
GENERAL LEDGER
Month : Desember 2022

ACCOUNT : Insurance Expense D ACCOUNT NO. : 6-1500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 21.450.000 Rp -
31 General Journal (Adjust) Rp 1.250.000 Rp - Rp 22.700.000
6-1500 31 General Journal (Closing) Rp - Rp 22.700.000 Rp -

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-1600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 34.950.000 Rp -
31 General Journal (Adjust) Rp 1.000.000 Rp - Rp 35.950.000
6-1600 31 General Journal (Closing) Rp - Rp 35.950.000 Rp -

ACCOUNT : Wages & Salaries Expense D ACCOUNT NO. : 6-1700

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 54.450.000 Rp -
31 General Journal (Adjust) Rp 3.550.000 Rp - Rp 58.000.000
6-1700 31 General Journal (Closing) Rp - Rp 58.000.000 Rp -

ACCOUNT : Other Operating Expense D ACCOUNT NO. : 6-1800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 28.900.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 28.900.000
6-1800 31 General Journal (Closing) Rp - Rp 28.900.000 Rp -

ACCOUNT : Interest Revenue K ACCOUNT NO. : 8-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp - Rp 8.700.000
31 General Journal (Adjust) Rp - Rp - Rp 8.700.000
8-1100 31 General Journal (Closing) Rp 8.700.000 Rp - Rp -

ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 13.200.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 13.200.000
9-1100 31 General Journal (Closing) Rp - Rp 13.200.000 Rp -

ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 9.900.000 Rp -
31 General Journal (Adjust) Rp - Rp - Rp 9.900.000
9-1200 31 General Journal (Closing) Rp - Rp 9.900.000 Rp -

ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Beginning Balance Rp 7.550.000 Rp -
31 General Journal (Adjust) Rp 2.892.500 Rp - Rp 10.442.500
9-1300 31 General Journal (Closing) Rp - Rp 10.442.500 Rp -

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-14/15

 UD. MUDAH HASIL
POST CLOSING TRIAL BALANCE
As at Desember 31, 2022

AMOUNT
ACC. NO ACCOUNT NAME
DEBIT CREDIT
1-1100 Cash in Bank Rp 1.209.440.000
1-1200 Petty Cash Rp 14.300.000
1-1300 Accounts Receivable Rp 530.220.000
1-1400 Allowance for Doubtful Debt Rp 9.200.000
1-1500 Merchandise Inventory Rp 825.500.000
1-1600 Store Supplies Rp 11.625.000
1-1700 Prepaid Insurance Rp 25.000.000
1-1800 Prepaid Rent Rp 32.750.000
1-1900 Prepaid Tax Rp -
1-2100 Equipment at Cost Rp 34.200.000
1-2110 Equipment Accum Dep Rp 25.450.000
2-1100 Accounts Payable Rp 270.810.000
2-1200 Expense Payable Rp 13.400.000
2-1300 Income Tax Payable Rp 2.892.500
2-1400 PPN Payable Rp 24.525.000
2-1500 PPN Outcome Rp -
2-1600 PPN Income Rp -
2-2100 Bank Mandiri Loan Rp 250.000.000
3-1100 Rendy Capital Rp 2.086.757.500
3-1200 Rendy Drawing Rp -
3-1300 Income Summary Rp -

TOTAL Rp 2.683.035.000 Rp 2.683.035.000

3102-P4-23/24 Hak Cipta pada Kemendikbudristek Kunci-15/15