UD.

SEJUK INDONESIA
TRIAL BALANCE
PER 30 NOVEMBER 2024
(Dalam rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 1,125,960,000 Rp -
1-1200 Petty Cash Rp 10,000,000 Rp -
1-1300 Accounts Receivable Rp 337,995,000 Rp -
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 415,500,000 Rp -
1-1600 Office Supplies Rp 10,300,000 Rp -
1-1700 Prepaid Insurance Rp 17,500,000 Rp -
1-1800 Prepaid Rent Rp 22,500,000 Rp -
1-1900 PPN Income Rp 48,760,000
1-2100 Equipment at Cost Rp 22,000,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000
2-1100 Accounts Payable Rp - Rp 195,804,000
2-1200 Expense Payable Rp - Rp 900,000
2-1300 Income Tax Payable (21) Rp - Rp -
2-1400 Income Tax Payable (22) Rp - Rp -
2-1500 Income Tax Payable (23) Rp - Rp -
2-1600 Income Tax Payable (25/29) Rp - Rp -
2-1700 PPN Payable Rp - Rp -
2-1800 PPN Outcome Rp - Rp 81,610,000
2-2100 Bank Mandiri Loan Rp - Rp 150,000,000
3-1100 Deva Capital Rp - Rp 922,650,000
3-1200 Deva Drawing Rp 25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp 1,549,851,000
4-1200 Sales Return Rp 24,000,000 Rp -
4-1300 Sales Discount Rp - Rp -
4-1400 Freight Collected Rp - Rp 6,750,000
5-1100 Cost of goods Sold Rp 698,400,000 Rp -
5-1200 Freight Paid Rp 11,050,000 Rp -
6-1000 Advertising Expenses Rp 4,400,000 Rp -
6-1100 Telephone, Internet & Electricity ex Rp 11,400,000 Rp -
6-1200 Office Supplies Expenses Rp 4,950,000 Rp -
6-1300 Bad Debt Expense Rp - Rp -
6-1400 Depreciation Expense Rp 16,500,000 Rp -
6-1500 Insurance Expense Rp 14,300,000 Rp -
6-1600 Rent Expense Rp 23,300,000 Rp -
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp -
6-1800 Maintenance expense Rp 8,450,000
6-1900 Other Operating Expense Rp 19,267,000 Rp -
8-1100 Interest Revenue Rp - Rp 5,800,000
9-1100 Interest Expense Rp 22,800,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp -
9-1300 Income Tax Expense Rp 5,033,000 Rp -
TOTAL Rp 2,942,665,000 Rp 2,942,665,000
 UD. SEJUK INDONESIA
PURCHASE JOURNAL
DECEMBER 2024

DEBIT CREDIT
FACTUR POS MERCHANDIS FREIGHT ACCOUNTS
DATE DESCRIPTION PPN Income
NO. REF E INVENTORY PAID PAYABLE
(1-1500) (1-1900) (5-1200) (2-1100)
Des 8 F011 PT Rama Jaya v 193,500,000 21,285,000 800,000 215,585,000

16 317 PT Raska Berkah v 248,500,000 27,335,000 275,835,000

19 411 PT Tunas Nalendra v 138,500,000 15,235,000 1,500,000 155,235,000

28

TOTAL 580,500,000 63,855,000 2,300,000 646,655,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

1-1500 580,500,000 2-1100 646,655,000
1-1900 63,855,000
5-1200 2,300,000

Total 646,655,000 Total 646,655,000

0
 UD. SEJUK INDONESIA
SALES JOURNAL
DECEMBER 2024

DEBIT CREDIT
FACTUR POS ACCOUNTS COST OF PPN
DATE DESCRIPTION SALES
NO. REF RECEIVABLE GOODS SOLD OUTCOME
(1-1300) 5-1100 (4-1100) (2-1800)
Des 2 F-12/01 Toko Zulfa V 226,775,000 165,000,000 202,500,000 22,275,000

13 F-12/02 Toko Faras V 340,550,000 248,500,000 305,000,000 33,550,000

24 F-12/03 SMK Negeri 100 V 14,985,000 11,000,000 13,500,000 1,485,000

28 F-12/04 Toko Zahra V 53,170,000 38,300,000 47,000,000 5,170,000

TOTAL 635,480,000 462,800,000 568,000,000 62,480,000

ACCOUNT NO. AMOUNT

1-1300 635,480,000
5-1100 462,800,000

TOTAL 1,098,280,000

561,500,000
561,500,000
CREDIT
FREIGHT MERCHANDISE
COLLECTED INVENTORY
(4-1400) (1-1500)
2,000,000 165,000,000

2,000,000 248,500,000

11,000,000

1,000,000 38,300,000

5,000,000 462,800,000

ACCOUNT NO. AMOUNT

1-1500 462,800,000
2-1800 62,480,000
4-1100 568,000,000
4-1400 5,000,000

TOTAL 1,098,280,000

0
 UD. SEJUK INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 2024

DEBIT CREDIT
NO. POS
DATE DESCRIPTION OTHERS OTHERS
EVIDENCE REF CASH IN ACCOUNT
ACCOUNT ACCOUNT
BANK ACCOUNT TOTAL RECEIVABLE ACCOUNT TOTAL
NO NO
(1-1100) (1-1300)
Des. 5 N-12/01 Pelanggan Tunai V 22,755,000 Sales 4-1100 20,500,000

V PPN Outcome 2-1800 2,255,000

V Cost of Goods Sold 5-1100 16,700,000 Merchandise Inventory 1-1500 16,700,000

10 BKM12-1 Toko Adnan V 91,020,000 91,020,000

17 BKM12-2 Toko Zahra V 89,355,000 89,355,000

31 BKM12-3 Toko Zulfa V 196,805,000 196,805,000

TOTAL ### 16,700,000 ### 39,455,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

1-1100 399,935,000 1-1300 377,180,000
5-1100 16,700,000 1-1500 16,700,000
2-1800 2,255,000
4-1100 20,500,000

TOTAL 416,635,000 TOTAL 416,635,000

-
 UD. SEJUK INDONESIA
CASH PAYMENT JOURNAL
DECEMBER 2024
(In Rupiah)

DEBIT CREDIT

NO. CHECK POS OTHERS OTHERS

DATE DESCRIPTION ACCOUNT CASH IN
EVIDENCE NO. REFF
PAYABLE BANK
ACC. ACCOUNT
ACCOUNT NAME TOTAL ACC. NO TOTAL
NO NAME
(2-1100) (√) (1-1100) (√)
Des 9 BKK12-1 PT Raska Berkah CP12-001 V 60,606,000 60,606,000

23 BKK12-2 Pembayaran Pinjaman Bank Mand

CP12-002 V Bank Mandiri Loan 2-2100 15,000,000 16,500,000

Interest expense 9-1100 1,500,000

Income Tax
Wages & Salaries Payable
26 BKK12-3 Pembayaran Gaji Karyawan CP12-003 V 6-1700 10,000,000 9,900,000
expense (21)
Income Tax 2-1300 100,000
Maintenance Payable
29 BKK12-4 Pembayaran Service AC CP12-004 V 6-1800 1,500,000 1,470,000
Expense (23) 2-1500 30,000
31 BKK12-5 Pengisian Kembali Kas Kecil CP12-005 V Petty Cash 1-1200 1,600,000 1,600,000

TOTAL 60,606,000 29,600,000 90,076,000 130,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

2-1100 60,606,000 1-1100 90,076,000
1-1200 1,600,000 2-1300 100,000
2-2100 15,000,000 2-1500 30,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 1,500,000
TOTAL 90,206,000 TOTAL 90,206,000
0
 UD. SEJUK INDONESIA
GENERAL JOURNAL
DECEMBER 2024

EVIDEN
DATE DESCRIPTION POS REF DEBIT CREDIT
CE NO
Des 3 NK-1 Sales Return 4-1200 27,000,000
PPN Outcome 2-1800 2,970,000
Accounts Receivable 1-1300 29,970,000
Merchandise Inventory 1-1500 22,000,000
Cost of goods Sold 5-1100 22,000,000
(Toko Zulfa)
20 N-TN1 Accounts Payable 2-1100 18,093,000
PPN Income 1-1900 1,793,000
Merchandise Inventory1-1500 16,300,000
(PT Tunas Nalendra)

TOTAL 70,063,000 70,063,000

ACCOUNT NO. AMOUNT ACCOUNT NO.AMOUNT

1-1500 22,000,000 1-1300 29,970,000
2-1100 18,093,000 1-1500 16,300,000
2-1800 2,970,000 1-1900 1,793,000
4-1200 27,000,000 5-1100 22,000,000
TOTAL 70,063,000 TOTAL 70,063,000
 UD. SEJUK INDONESIA
PETTY CASH JOURNAL
DECEMBER 2024

DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION PETTY CASH
NO ACCOUNTS ACC. NO TOTAL
(1-1200)
Des 5 V12-1 Pembayaran Rekening LTA Nov 2 Expense Payab 2-1200 900,000 900,000

15 V12-2 Pembelian Perlengkapan Kantor Office Supplies 1-1600 700,000 700,000

TOTAL 1,600,000 1,600,000

DEBIT CREDIT
ACCOUNT NO.AMOUNTACCOUNT NO. AMOUNT
1-1600 700,000 1-1200 1,600,000
2-1200 900,000

TOTAL ### TOTAL 1,600,000

 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC ASRI 2PK
KODE : AR18
( In Rupiah )
EVIDEN IN OUT
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT

2024 1 V Opening Balance

DEC 2 F-12/01 Toko Zulfa 15
3 N-12/01 Toko Zulfa Return -2
6 KN-12/01Penjualan Tunai 2
8 FR.05 PT Rama Jaya 20 5,700,000 114,000,000
13 F-12/02 Toko Faras 25
16 FRB.12 PT Raska Berkah 25 5,700,000 142,500,000
19 TN.15 PT Tunas Nalendra 15 5,700,000 85,500,000
20 KTN.03 PT Tunas Nalendra RETURN -1 5,700,000 (5,700,000)
24 F-12/03 SMK Negeri 100 1
28 F-12/03 Toko Zahra 3

UD. SEJUK INDONESIA

INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah )
EVIDEN IN OUT
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT
2024 1 V Opening Balance

DEC 2 F-12/01 Toko Zulfa 15

3 N-12/01 Toko Zulfa Return -2

6 KN-12/01Penjualan Tunai 1

8 FR.05 PT Rama Jaya 15 5,300,000 79,500,000

13 F-12/02 Toko Faras 20

16 FRB.12 PT Raska Berkah 20 5,300,000 106,000,000

19 TN.15 PT Tunas Nalendra 10 5,300,000 53,000,000

20 KTN.03 PT Tunas Nalendra RETURN -2 5,300,000 (10,600,000)

24 F-12/03 SMK Negeri 100 1

28 F-12/03 Toko Zahra 4

DONESIA
CARD
2024

METODE : MOVING AVERAGE

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL

45 5,700,000 256,500,000
5,700,000 85,500,000 30 5,700,000 171,000,000
5,700,000 -11,400,000 32 5,700,000 182,400,000
5,700,000 11,400,000 30 5,700,000 171,000,000
50 5,700,000 285,000,000
5,700,000 142,500,000 25 5,700,000 142,500,000
50 5,700,000 285,000,000
65 5,700,000 370,500,000
64 5,700,000 364,800,000
5,700,000 5,700,000 63 5,700,000 359,100,000
5,700,000 17,100,000 60 5,700,000 342,000,000

DONESIA
CARD
2024

METODE : MOVING AVERAGE

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
 30 5,300,000 159,000,000

5,300,000 79,500,000 15 5,300,000 79,500,000

5,300,000 -10,600,000 17 5,300,000 90,100,000

5,300,000 5,300,000 16 5,300,000 84,800,000

31 5,300,000 164,300,000

5,300,000 106,000,000 11 5,300,000 58,300,000

31 5,300,000 164,300,000

41 5,300,000 217,300,000

39 5,300,000 206,700,000

5,300,000 5,300,000 38 5,300,000 201,400,000

5,300,000 21,200,000 34 5,300,000 180,200,000

 UD. SEJUK INDONESIA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1300 635,480,000 1-1500 462,800,000
5-1100 462,800,000 2-1800 62,480,000
4-1100 568,000,000
4-1400 5,000,000

TOTAL 1,098,280,000 TOTAL 1,098,280,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1100 399,935,000 1-1300 377,180,000
5-1100 16,700,000 1-1500 16,700,000
2-1800 2,255,000
4-1100 20,500,000

TOTAL 416,635,000 TOTAL 416,635,000

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1500 580,500,000 2-1100 646,655,000
1-1900 63,855,000
5-1200 2,300,000

Total 646,655,000 Total 646,655,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1100 60,606,000 1-1100 90,076,000
1-1200 1,600,000 2-1300 100,000
2-2100 15,000,000 2-1500 30,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 1,500,000
Total 90,206,000 Total 90,206,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1500 22,000,000 1-1300 29,970,000
2-1100 18,093,000 1-1500 16,300,000
2-1800 2,970,000 1-1900 1,793,000
4-1200 27,000,000 5-1100 22,000,000
TOTAL 70,063,000 TOTAL 70,063,000
 PETTY CASH JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1600 700,000 1-1200 1,600,000
2-1200 900,000

TOTAL 1,600,000 TOTAL 1,600,000

 UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2024
(In Rupiah)

Nama : PT RAMA JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2024

DEC

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2024

DEC

Nama : TUNAS NALENDRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit
2024
DEC
Nama : SMK NEGERI 100 Kode : S004
Balance
Date Description Ref Debit Credit
Debit
2024
DEC
LE

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit
 UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2024
(In Rupiah)

Nama : Toko Adnan Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2024

DEC

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2024

DEC

Nama : Toko Zahra Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2024

DEC
Nama : Toko Zulfa Kode : C004
Balance
Date Description Ref Debit Credit
Debit Credit
2024
DEC
 UD. SEJUK INDONESIA
GENERAL LEDGER
DECEMBER 2024
Account Number:
Account: Cash in Bank GENERAL LEDGER
1-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,125,960,000 -
31 CRJ 399,935,000 - 1,525,895,000 -
31 CPJ - 90,076,000 1,435,819,000 -
31 SJR - - 1,435,819,000 -
31 PJR - - 1,435,819,000 -
31 PCB - - 1,435,819,000 -
1-1100 31 MJM - - 1,435,819,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000 -
31 CRJ - - 10,000,000 -
31 CPJ 1,600,000 - 11,600,000 -
31 SJR - - 11,600,000 -
31 PJR - - 11,600,000 -
31 PCB - 1,600,000 10,000,000 -
1-1200 31 MJM - - 10,000,000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
1-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 337,995,000 -
31 CRJ - 377,180,000 - 39,185,000
31 CPJ - - - 39,185,000
31 SJR 635,480,000 - 596,295,000 -
31 PJR - - 596,295,000 -
31 PCB - - 596,295,000 -
1-1300 31 MJM - 29,970,000 566,325,000 -

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
1-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,800,000
31 CRJ - - - 12,800,000
31 CPJ - - - 12,800,000
31 SJR - - - 12,800,000
31 PJR - - - 12,800,000
 31 PCB - - - 12,800,000
1-1400 31 MJM - - - 12,800,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 415,500,000 -
31 CRJ - 16,700,000 398,800,000 -
31 CPJ - - 398,800,000 -
31 SJR - 462,800,000 - 64,000,000
31 PJR 580,500,000 - 516,500,000 -
31 PCB - - 516,500,000 -
1-1500 31 MJM 22,000,000 16,300,000 522,200,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,300,000 -
31 CRJ - - 10,300,000 -
31 CPJ - - 10,300,000 -
31 SJR - - 10,300,000 -
31 PJR - - 10,300,000 -
31 PCB 700,000 - 11,000,000 -
1-1600 31 MJM - - 11,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
1-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 17,500,000 -
31 CRJ - - 17,500,000 -
31 CPJ - - 17,500,000 -
31 SJR - - 17,500,000 -
31 PJR - - 17,500,000 -
31 PCB - - 17,500,000 -
1-1700 31 MJM - - 17,500,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
1-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,500,000 -
31 CRJ - - 22,500,000 -
31 CPJ - - 22,500,000 -
31 SJR - - 22,500,000 -
31 PJR - - 22,500,000 -
31 PCB - - 22,500,000 -
1-1800 31 MJM - - 22,500,000 -

Account Number:
Account: PPN Income GENERAL LEDGER
1-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 48,760,000
31 CRJ - - 48,760,000 -
31 CPJ - - 48,760,000 -
31 SJR - - 48,760,000 -
31 PJR 63,855,000 - 112,615,000 -
31 PCB - - 112,615,000 -
1-1900 31 MJM - 1,793,000 110,822,000 -

Account Number:
Account: Equipment at Cost GENERAL LEDGER
1-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,000,000 -
31 CRJ - - 22,000,000 -
31 CPJ - - 22,000,000 -
31 SJR - - 22,000,000 -
31 PJR - - 22,000,000 -
31 PCB - - 22,000,000 -
1-2100 31 MJM - - 22,000,000 -

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER
1-2110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 16,500,000
31 CRJ - - - 16,500,000
31 CPJ - - - 16,500,000
31 SJR - - - 16,500,000
31 PJR - - - 16,500,000
31 PCB - - - 16,500,000
1-2110 31 MJM - - - 16,500,000

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 195,804,000
31 CRJ - - - 195,804,000
31 CPJ 60,606,000 - - 135,198,000
31 SJR - - - 135,198,000
31 PJR - 646,655,000 - 781,853,000
 31 PCB - - - 781,853,000
2-1100 31 MJM 18,093,000 - - 763,760,000

Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 900,000
31 CRJ - - - 900,000
31 CPJ - - - 900,000
31 SJR - - - 900,000
31 PJR - - - 900,000
31 PCB 900,000 - - -
2-1200 31 MJM - - - -

Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - 100,000 - 100,000
31 SJR - - - 100,000
31 PJR - - - 100,000
31 PCB - - - 100,000
2-1300 31 MJM - - - 100,000

Account Number:
Account: Income Tax Payable (22) GENERAL LEDGER
2-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1400 31 MJM - - - -

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - 30,000 - 30,000
 31 SJR - - - 30,000
31 PJR - - - 30,000
31 PCB - - - 30,000
2-1500 31 MJM - - - 30,000

Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1600 31 MJM - - - -

Account Number:
Account: PPN Payable GENERAL LEDGER
2-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1700 31 MJM - - - -

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 81,610,000
31 CRJ - 2,255,000 - 83,865,000
31 CPJ - - - 83,865,000
31 SJR - 62,480,000 - 146,345,000
31 PJR - - - 146,345,000
31 PCB - - - 146,345,000
2-1800 31 MJM 2,970,000 - - 143,375,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 150,000,000
 31 CRJ - - - 150,000,000
31 CPJ 15,000,000 - - 135,000,000
31 SJR - - - 135,000,000
31 PJR - - - 135,000,000
31 PCB - - - 135,000,000
2-2100 31 MJM - - - 135,000,000

Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 922,650,000
31 CRJ - - - 922,650,000
31 CPJ - - - 922,650,000
31 SJR - - - 922,650,000
31 PJR - - - 922,650,000
31 PCB - - - 922,650,000
3-1100 31 MJM - - - 922,650,000

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,400,000 -
31 CRJ - - 25,400,000 -
31 CPJ - - 25,400,000 -
31 SJR - - 25,400,000 -
31 PJR - - 25,400,000 -
31 PCB - - 25,400,000 -
3-1200 31 MJM - - 25,400,000 -

Account Number:
Account: Income Summary GENERAL LEDGER
3-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
3-1300 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,549,851,000
31 CRJ - 20,500,000 - 1,570,351,000
31 CPJ - - - 1,570,351,000
31 SJR - 568,000,000 - 2,138,351,000
31 PJR - - - 2,138,351,000
31 PCB - - - 2,138,351,000
4-1100 31 MJM - - - 2,138,351,000

Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 24,000,000 -
31 CRJ - - 24,000,000 -
31 CPJ - - 24,000,000 -
31 SJR - - 24,000,000 -
31 PJR - - 24,000,000 -
31 PCB - - 24,000,000 -
4-1200 31 MJM 27,000,000 - 51,000,000 -

Account Number:
Account: Sales Discount GENERAL LEDGER
4-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
4-1300 31 MJM - - - -

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 6,750,000
31 CRJ - - - 6,750,000
31 CPJ - - - 6,750,000
31 SJR - 5,000,000 - 11,750,000
31 PJR - - - 11,750,000
31 PCB - - - 11,750,000
4-1400 31 MJM - - - 11,750,000

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
 Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 698,400,000 -
31 CRJ 16,700,000 - 715,100,000 -
31 CPJ - - 715,100,000 -
31 SJR 462,800,000 - 1,177,900,000 -
31 PJR - - 1,177,900,000 -
31 PCB - - 1,177,900,000 -
5-1100 31 MJM - 22,000,000 1,155,900,000 -

Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,050,000 -
31 CRJ - - 11,050,000 -
31 CPJ - - 11,050,000 -
31 SJR - - 11,050,000 -
31 PJR 2,300,000 - 13,350,000 -
31 PCB - - 13,350,000 -
5-1200 31 MJM - - 13,350,000 -

Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,400,000 -
31 CRJ - - 4,400,000 -
31 CPJ - - 4,400,000 -
31 SJR - - 4,400,000 -
31 PJR - - 4,400,000 -
31 PCB - - 4,400,000 -
6-1000 31 MJM - - 4,400,000 -

Account Number:
Account: Telephone, Internet & Electricity exp GENERAL LEDGER
6-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,400,000 -
31 CRJ - - 11,400,000 -
31 CPJ - - 11,400,000 -
31 SJR - - 11,400,000 -
31 PJR - - 11,400,000 -
31 PCB - - 11,400,000 -
6-1100 31 MJM - - 11,400,000 -
 Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,950,000 -
31 CRJ - - 4,950,000 -
31 CPJ - - 4,950,000 -
31 SJR - - 4,950,000 -
31 PJR - - 4,950,000 -
31 PCB - - 4,950,000 -
6-1200 31 MJM - - 4,950,000 -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
6-1300 31 MJM - - - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER
6-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 16,500,000 -
31 CRJ - - 16,500,000 -
31 CPJ - - 16,500,000 -
31 SJR - - 16,500,000 -
31 PJR - - 16,500,000 -
31 PCB - - 16,500,000 -
6-1400 31 MJM - - 16,500,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER
6-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 14,300,000 -
31 CRJ - - 14,300,000 -
31 CPJ - - 14,300,000 -
31 SJR - - 14,300,000 -
31 PJR - - 14,300,000 -
 31 PCB - - 14,300,000 -
6-1500 31 MJM - - 14,300,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,300,000 -
31 CRJ - - 23,300,000 -
31 CPJ - - 23,300,000 -
31 SJR - - 23,300,000 -
31 PJR - - 23,300,000 -
31 PCB - - 23,300,000 -
6-1600 31 MJM - - 23,300,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 36,300,000 -
31 CRJ - - 36,300,000 -
31 CPJ 10,000,000 - 46,300,000 -
31 SJR - - 46,300,000 -
31 PJR - - 46,300,000 -
31 PCB - - 46,300,000 -
6-1700 31 MJM - - 46,300,000 -

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,450,000
31 CRJ - - 8,450,000 -
31 CPJ 1,500,000 - 9,950,000 -
31 SJR - - 9,950,000 -
31 PJR - - 9,950,000 -
31 PCB - - 9,950,000 -
6-1800 31 MJM - - 9,950,000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19,267,000 -
31 CRJ - - 19,267,000 -
31 CPJ - - 19,267,000 -
 31 SJR - - 19,267,000 -
31 PJR - - 19,267,000 -
31 PCB - - 19,267,000 -
6-1900 31 MJM - - 19,267,000 -

Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5,800,000
31 CRJ - - - 5,800,000
31 CPJ - - - 5,800,000
31 SJR - - - 5,800,000
31 PJR - - - 5,800,000
31 PCB - - - 5,800,000
8-1100 31 MJM - - - 5,800,000

Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,800,000 -
31 CRJ - - 22,800,000 -
31 CPJ 1,500,000 - 24,300,000 -
31 SJR - - 24,300,000 -
31 PJR - - 24,300,000 -
31 PCB - - 24,300,000 -
9-1100 31 MJM - - 24,300,000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER
9-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6,600,000 -
31 CRJ - - 6,600,000 -
31 CPJ - - 6,600,000 -
31 SJR - - 6,600,000 -
31 PJR - - 6,600,000 -
31 PCB - - 6,600,000 -
9-1200 31 MJM - - 6,600,000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
9-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,033,000 -
 31 CRJ - - 5,033,000 -
31 CPJ - - 5,033,000 -
31 SJR - - 5,033,000 -
31 PJR - - 5,033,000 -
31 PCB - - 5,033,000 -
9-1300 31 MJM - - 5,033,000 -
 UD. SEJUK INDONESIA
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUN
ACCOUNT NAME DEBET CREDIT
T NO
1 1-1100 Cash in Bank Rp 1,435,819,000 Rp -
2 1-1200 Petty Cash Rp 10,000,000 Rp -
3 1-1300 Accounts Receivable Rp 566,325,000 Rp -
4 1-1400 Allowance for Doubtful Debt Rp - Rp 12,800,000
5 1-1500 Merchandise Inventory Rp 522,200,000 Rp -
6 1-1600 Office Supplies Rp 11,000,000 Rp -
7 1-1700 Prepaid Insurance Rp 17,500,000 Rp -
8 1-1800 Prepaid Rent Rp 22,500,000 Rp -
9 1-1900 PPN Income Rp 110,822,000 Rp -
10 1-2100 Equipment at Cost Rp 22,000,000 Rp -
11 1-2110 Equipment Accum Dep Rp - Rp 16,500,000
12 2-1100 Accounts Payable Rp - Rp 763,760,000
13 2-1200 Expense Payable Rp - Rp -
14 2-1300 Income Tax Payable (21) Rp - Rp 100,000
15 2-1400 Income Tax Payable (22) Rp - Rp -
16 2-1500 Income Tax Payable (23) Rp - Rp 30,000
17 2-1600 Income Tax Payable (25/29) Rp - Rp -
18 2-1700 PPN Payable Rp - Rp -
19 2-1800 PPN Outcome Rp - Rp 143,375,000
20 2-2100 Bank Mandiri Loan Rp - Rp 135,000,000
21 3-1100 Deva Capital Rp - Rp 922,650,000
22 3-1200 Deva Drawing Rp 25,400,000 Rp -
23 3-1300 Income Summary Rp - Rp -
24 4-1100 Sales Rp - Rp 2,138,351,000
25 4-1200 Sales Return Rp 51,000,000 Rp -
26 4-1300 Sales Discount Rp - Rp -
27 4-1400 Freight Collected Rp - Rp 11,750,000
28 5-1100 Cost of goods Sold Rp 1,155,900,000 Rp -
29 5-1200 Freight Paid Rp 13,350,000 Rp -
30 6-1000 Advertising Expenses Rp 4,400,000 Rp -
31 6-1100 Telephone, Internet & Electricity exp Rp 11,400,000 Rp -
32 6-1200 Office Supplies Expenses Rp 4,950,000 Rp -
33 6-1300 Bad Debt Expense Rp - Rp -
34 6-1400 Depreciation Expense Rp 16,500,000 Rp -
35 6-1500 Insurance Expense Rp 14,300,000 Rp -
36 6-1600 Rent Expense Rp 23,300,000 Rp -
37 6-1700 Wages & Salaries Expense Rp 46,300,000 Rp -
38 6-1800 Maintenance expense Rp 9,950,000 Rp -
39 6-1900 Other Operating Expense Rp 19,267,000 Rp -
40 8-1100 Interest Revenue Rp - Rp 5,800,000
41 9-1100 Interest Expense Rp 24,300,000 Rp -
42 9-1200 Bank Service Charge Rp 6,600,000 Rp -
43 9-1300 Income Tax Expense Rp 5,033,000 Rp -
TOTAL Rp 4,150,116,000 Rp 4,150,116,000
Rp -
Rp 33,979,500
Rp 21,179,500

Rp 343,250,000
Rp 1,716,250
 UD. SEJUK INDONESIA
ADJUSMENT ENTRIES
DECEMBER 2024

TGL NAMA AKUN REF DEBET CREDIT

2022
Des

TOTAL - -
 UD. SEJUK IND
WORKSHE
December 2

Trial Balance Adjustment

Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT
1-1100 Cash in Bank Rp 1,435,819,000 Rp -
1-1200 Petty Cash Rp 10,000,000 Rp -
1-1300 Accounts Receivable Rp 566,325,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 12,800,000
1-1500 Merchandise Inventory Rp 522,200,000 Rp -
1-1600 Office Supplies Rp 11,000,000 Rp -
1-1700 Prepaid Insurance Rp 17,500,000 Rp -
1-1800 Prepaid Rent Rp 22,500,000 Rp -
1-1900 PPN Income Rp 110,822,000 Rp -
1-2100 Equipment at Cost Rp 22,000,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000
2-1100 Accounts Payable Rp - Rp 763,760,000
2-1200 Expense Payable Rp - Rp -
2-1300 Income Tax Payable (21) Rp - Rp 100,000
2-1400 Income Tax Payable (22) Rp - Rp -
2-1500 Income Tax Payable (23) Rp - Rp 30,000
2-1600 Income Tax Payable (25/29) Rp - Rp -
2-1700 PPN Payable Rp - Rp -
2-1800 PPN Outcome Rp - Rp 143,375,000
2-2100 Bank Mandiri Loan Rp - Rp 135,000,000
3-1100 Deva Capital Rp - Rp 922,650,000
3-1200 Deva Drawing Rp 25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp 2,138,351,000
4-1200 Sales Return Rp 51,000,000 Rp -
4-1300 Sales Discount Rp - Rp -
4-1400 Freight Collected Rp - Rp 11,750,000
5-1100 Cost of goods Sold Rp 1,155,900,000 Rp -
5-1200 Freight Paid Rp 13,350,000 Rp -
6-1000 Advertising Expenses Rp 4,400,000 Rp -
6-1100 Telephone, Internet & Electricity Rp 11,400,000 Rp -
exp
6-1200 Office Supplies Expenses Rp 4,950,000 Rp -
6-1300 Bad Debt Expense Rp - Rp -
6-1400 Depreciation Expense Rp 16,500,000 Rp -
6-1500 Insurance Expense Rp 14,300,000 Rp -
6-1600 Rent Expense Rp 23,300,000 Rp -
6-1700 Wages & Salaries Expense Rp 46,300,000 Rp -
6-1800 Maintenance expense Rp 9,950,000 Rp -
6-1900 Other Operating Expense Rp 19,267,000 Rp -
8-1100 Interest Revenue Rp - Rp 5,800,000
9-1100 Interest Expense Rp 24,300,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp -
9-1300 Income Tax Expense Rp 5,033,000 Rp -
TOTAL 4,150,116,000 4,150,116,000
UD. SEJUK INDONESIA
WORKSHEET
December 2024

Adjustment Adjusted Trial Balance Income Summary Balance Sheet

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
 -
- - -
-

-
Balance Sheet
CREDIT

- -

-
-
-
 UD. SEJUK INDONESIA
INCOME STATEMENT
For The Year Ended, December, 31, 2024
 UD. SEJUK INDONESIA
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
UD. SEJUK INDONESIA
BALANCE SHEET
PER 31 DESEMBER 2024
D. SEJUK INDONESIA
BALANCE SHEET
ER 31 DESEMBER 2024
 UD SEJUK INDONESIA
CASH FLOW STATEMENTS
DECEMBER 31, 2024
(In Rupiah)
Rp -
 UD. SEJUK INDONESIA
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT

CREDIT
 UD. SEJUK INDONESIA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2024

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable (21)
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23)
2-1600 Income Tax Payable (25/29)
2-1700 PPN Payable
2-1800 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Deva Capital

Amount ........................