LEMBAR JAWABAN

SOAL UJI KOMPETENSI

PENILAIAN TENGAH SEMESTER (PTS)

PRATIKUM AKUNTANSI MANUFAKTUR

SEMESTER GENAP TAHUN PELAJARAN 2023/2024

UNIT KOMPETENSI : MENYUSUN LAPORAN KEUANGAN

NO ABSEN :: 33
Ni Putu Chisa Mirah
NAMA Wahyuni
KELAS : XII AKKL 2

TANGGAL SETOR : 30 September 2023

SMK NEGERI 1 KLUNGKUNG

TAHUN 2023
 TENGAYA KONVEKSI
ADJUSMENT ENTRIES
DECEMBER 31, 2021

Date Doc. No Description Ref Debit

2021 31 03/BM Cash in Bank 11101 Rp 1,725,000
Des BM 12-001 Bank Charge 91001 Rp 25,000
Interest Revenue 81101

Cost of Goods Sold 51101 Rp 2,000,000

Office Supplies 11302
### #REF! Rp 1,000,000
Office Supplies 11302

Cost of Goods Sold 51101 Rp 700,000

### #REF! Rp 200,000
### #REF! Rp 100,000
Accum. Dep. - Building 12202
### #REF! Rp 125,000
Accum. Dep. - Office Equipment 12302
Depreciation Expense - Vehicles 12401 Rp 125,000
Accum. Dep. - Vehicle 12402
Cost of Goods Sold 51101 Rp 1,250,000
Accum. Dep. - Office Equipment 12302

Wages & Salaries Expense 61101 Rp 13,600,000

Cost of Goods Sold 51101 Rp 2,500,000
Accrued Expense 21202

Cost of Goods Sold 51101 Rp 2,000,000

Electricity, Telp. & Water Expense 61111 Rp 750,000
Accrued Expense 21202

Value Added Tax - VAT Out 21204 Rp 71,706,250

Value Added Tax - In (VAT In) 11401
Accounts Payable 21201

Other Expense 91999 Rp 600,000

Other Receivable 11203

### #REF! Rp 40,266,345

Income Tax Payable 21205

Cost of Goods Sold 51101 Rp 595,000

Applied Factory Overhead Cost Rp 12,605,000
Actual Factory Overhead Cost

TOTAL…… Rp 151,872,595
(In Rupiah)
Credit
11101 Cash in Bank
11102 Petty Cash
Rp 1,750,000 11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
Rp 2,000,000 11301 Merchandise Inventory
11302 Office Supplies
Rp 1,000,000 11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT

12101 Land
Rp 1,000,000 12201 Building at Cost

Rp 125,000 12202 Accum. Dep. - Building

Rp 125,000 12301 Office Equipment at Cost

12302 Accum. Dep. - Office Equipment
Rp 1,250,000 12401 Vehicle at Cost
12402 Accum. Dep. - Vehicle
21201 Accounts Payable
21202 Accrued Expense
Rp 16,100,000 21203 Dividend Payable
21204 Value Added Tax - VAT Out
21205 Income Tax Payable
22101 Bank Loans
Rp 2,750,000 31101 Common Stock
32101 Retained Earnings
32102 Dividend
Rp 54,774,850 38001 Income Summary
Rp 16,931,400 39999 Historical Balancing
41101 Sales of Merchandise
41102 Sales Discounts
Rp 600,000 41103 Sales Returns
42101 Service Income
51101 Cost of Goods Sold
Rp 40,266,345 51102 Purchase Discount
61101 Wages & Salaries Expense
61102 Uncollectible Accounts
61103 Advertising Expense
Rp 13,200,000 61104 Depreciation Expense - Vehicles
61105 Maintenance Expense
61111 Electricity, Telp. & Water Expense
81101 Interest Revenue
81999 Other Revenue
91001 Bank Charge
91101 Interest Expense
91999 Other Expense
JUMLAH
Rp 151,872,595
 Rp899,404,475
Rp10,000,000
Rp522,156,250
Rp10,452,750

Rp467,703,500
Rp3,743,750
Rp54,774,850
Rp740,906,250

Rp500,000,000
Rp1,250,000,000

Rp166,000,000

Rp150,000,000
Rp29,050,000
Rp271,000,000
Rp112,387,500
Rp331,857,350

Rp71,706,250

Rp360,000,000
Rp300,000,000
Rp1,919,255,620

Rp8,140,125,000
Rp50,795,375
Rp38,062,500
Rp12,456,000
Rp6,024,420,000
Rp34,888,550
Rp343,750,000
Rp13,700,000
Rp7,500,000
Rp17,737,500
Rp7,800,000
Rp24,194,070
Rp13,365,000
Rp1,327,000
Rp607,500
Rp59,400,000

Rp11,502,871,020 Rp11,502,871,020
 TENGAYA KONVEKSI
WORKSHEET
DECEMBER 31, 2021
(dalam ribuan rupiah)
Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
11101 Cash in Bank 899,404,475 1,725,000 901,129,475
11102 Petty Cash 10,000,000 10,000,000
11201 Account Receivable 522,156,250 522,156,250
11202 Allowance for Doubtful Debt 10,452,750 10,452,750
11203 Other Receivable 600,000 600,000
11301 Merchandise Inventory 467,703,500 467,703,500
11302 Office Supplies 3,743,750 3,000,000 743,750
11401 Value Added Tax - In (VAT In) 54,774,850 54,774,850 -
11402 Prepaid VAT 740,906,250 740,906,250
12101 Land 500,000,000 500,000,000
12201 Building at Cost 1,250,000,000 1,250,000,000
12202 Accum. Dep. - Building 166,000,000 1,000,000 167,000,000
12301 Office Equipment at Cost 150,000,000 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000 1,375,000 30,425,000
12401 Vehicle at Cost 271,000,000 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500 125,000 112,512,500
21201 Accounts Payable 331,857,350 16,931,400 348,788,750
21202 Accrued Expense 18,850,000 18,850,000
21203 Dividend Payable
21204 Value Added Tax - VAT Out 71,706,250 71,706,250 -
21205 Income Tax Payable 40,266,345 40,266,345
22101 Bank Loans 360,000,000 360,000,000
31101 Common Stock 300,000,000 300,000,000
32101 Retained Earnings 1,919,255,620 1,919,255,620
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise 8,140,125,000 8,140,125,000 8,140,125,000
41102 Sales Discounts 50,795,375 50,795,375 50,795,375
41103 Sales Returns 38,062,500 38,062,500 38,062,500
Acc. Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement
Account Name
No Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
42101 Service Income 12,456,000 12,456,000 12,456,000
51101 Cost of Goods Sold 6,024,420,000 8,450,000 6,032,870,000 6,032,870,000
51102 Purchase Discount 34,888,550 34,888,550 34,888,550
61101 Wages & Salaries Expense 343,750,000 13,600,000 357,350,000 357,350,000
61102 Uncollectible Accounts 13,700,000 13,700,000 13,700,000

61103 Advertising Expense 7,500,000 7,500,000 7,500,000

61104 Depreciation Expense - Vehicles 17,737,500 125,000 17,862,500 17,862,500

61105 Maintenance Expense 7,800,000 7,800,000 7,800,000
61106 Newspaper & Tabloid Expense 6,000,000 6,000,000 6,000,000
61107 Supplies Expense 13,365,000 1,000,000 14,365,000 14,365,000
61108 Income Tax Expense 40,266,345 40,266,345 40,266,345
61109 Depreciation Exp - Building 22,000,000 300,000 22,300,000 22,300,000
61110 Depreciation Exp - Equipment 3,850,000 125,000 3,975,000 3,975,000
61111 Electricity, Telp. & Water Expense 24,194,070 750,000 24,944,070 24,944,070
81101 Interest Revenue 13,365,000 1,750,000 Rp15,115,000 15,115,000
81999 Other Revenue 1,327,000 Rp1,327,000 1,327,000
91001 Bank Charge 607,500 25,000 632,500 632,500
91101 Interest Expense 59,400,000 59,400,000 59,400,000
91999 Other Expense 600,000 600,000 600,000

Jumlah 11,502,871,020 11,502,871,020 138,672,595 138,672,595 11,512,062,515 11,512,062,515 6,698,423,290 8,203,911,550

Laba / Rugi Usaha 1,505,488,260 -
Total 8,203,911,550 8,203,911,550
(dalam ribuan rupiah)
Balance Cash Flow from Operating Ativity:
Dr. Cr. 0 Rp 1,505,488,260.00
901,129,475 0
10,000,000 Allowance for Doubtful Debt Rp 10,452,750.00
522,156,250 Other Receivable Rp 600,000.00
10,452,750 Accum. Dep. - Building Rp 167,000,000.00
600,000 Accum. Dep. - Office Equipment 30,425,000
467,703,500 Accum. Dep. - Vehicle Rp 112,512,500.00
743,750 Accounts Payable Rp 348,788,750.00
0 Accrued Expense Rp 18,850,000.00
740,906,250 0 Rp 688,629,000.00
500,000,000 0
1,250,000,000 Account Receivable Rp 522,156,250.00
167,000,000 Merchandise Inventory Rp 467,703,500.00
150,000,000 Office Supplies Rp 743,750.00
30,425,000 Prepaid VAT Rp 740,906,250.00
271,000,000 0 Rp (1,731,509,750.00)
112,512,500
348,788,750 Nett Cash from Operating Activity Rp 462,607,510.00
18,850,000

Cash Flow from Investment Ativity:

- 0
40,266,345 Land Rp 500,000,000.00
360,000,000 Building at Cost Rp 1,250,000,000.00
300,000,000 Office Equipment at Cost Rp 150,000,000.00
1,919,255,620 Vehicle at Cost Rp 271,000,000.00

0 Rp (2,171,000,000.00)

Cash Flow from Financing Activity

0
Bank Loans Rp -
 Balance Cash Flow from Operating Ativity:
Dr. Cr. 0 Rp 1,505,488,260.00
Common Stock Rp -
Retained Earnings Rp -

- Nett Cash from Financing Ativity: Rp -

Increase Nett Cash Rp (1,708,392,490.00)

4,813,639,225 3,308,150,965
- 1,505,488,260
4,813,639,225 4,813,639,225

-
 TENGAYA KONVEKSI
PROFIT & LOSS
DECEMBER 31, 2021

REVENUES :
Sales of Merchandise Rp 8,140,125,000
Sales Discounts -Rp 50,795,375
Sales Returns -Rp 38,062,500
Service Income Rp 12,456,000
NET SELES OF MARCHANDISE Rp 8,063,723,125
COST OF GOOD SOLD :
Cost of Goods Sold Rp 6,032,870,000
Purchase Discount -Rp 34,888,550
TOTAL COST Rp 5,997,981,450
NET SALES Rp 2,065,741,675
OPERATING EXPENSE
Wages & Salaries Expense Rp 357,350,000
Uncollectible Accounts Rp 13,700,000
Advertising Expense Rp 7,500,000
Depreciation Expense - Vehicles Rp 17,862,500
Maintenance Expense Rp 7,800,000
Newspaper & Tabloid Expense Rp 6,000,000
Supplies Expense Rp 14,365,000
Depreciation Exp - Building Rp 22,300,000
Depreciation Exp - Equipment Rp 3,975,000
Electricity, Telp. & Water Expense Rp 24,944,070
TOTAL OPERATING EXPENSE Rp 475,796,570
Rp 1,589,945,105
OPERATING PROVIT

OTHER REVENUES AND GAINS

Interest Revenue Rp 15,115,000
Other Revenue Rp 1,327,000
TOTAL OTHER REVENUE Rp 16,442,000
OTHER EXPENSES AND LOSSES
Bank Charge Rp 632,500
Interest Expense Rp 59,400,000
Other Expense Rp 600,000
TOTAL OTHER EXPENSE Rp 60,632,500

OTHER OPERATING PROVIT -Rp 44,190,500

NET PROVIT Rp 1,545,754,605

Income Tax Expense Rp 40,266,345
NET PROVIT AFTER TAX Rp 1,505,488,260
REVENUES :
SeLES Rp 4,621,100,000
SALES RETURN -Rp 150,000,000
NET SELES OF MARCHANDISE Rp 4,471,100,000
COST OH GOODS SOLG
COGS -Rp 3,739,250,655
FREIGHT PAID -Rp 61,600,000
GROSS PROVIT OF MARCHANDISE -Rp 3,800,850,655
NET SALES Rp 670,249,345
OPERATING EXPENSE
Advertising Expenses -Rp 30,075,000
Telephone & Electricity expenses -Rp 71,800,000
Office Supplies Expenses -Rp 39,100,000
Bad Debt Expense -Rp 29,045,000
Depreciation Expense -Rp 15,000,000
Insurance Expense -Rp 12,250,000
Rent Expense -Rp 26,000,000
Wages & Salaries Expense -Rp 97,260,000
Other Operating Expense -Rp 65,500,000
TOTAL OPERATING EXPENSE -Rp 386,030,000
OPERATING PROVIT Rp 284,219,345

OTHER REVENUES AND GAINS

Interest Revenue Rp 60,220,000
TOTAL OTHER REVENUE Rp 60,220,000
OTHER EXPENSES AND LOSSES
INTEREST EXPENSE -Rp 88,320,000
BANK SERVICE CHARGE -Rp 59,650,000
TOTAL OTHER EXPENSE -Rp 147,970,000

OTHER OPERATING PROVIT - 87,750,000

NET PROVIT Rp 196,469,345
COMPANY INCOME TAXES Rp 32,355,500
NET PROVIT AFTER TAX Rp 164,113,845
 TENGAYA KONVEKSI
RETAINED EARNING
DECEMBER 31, 2021

Description Total
INTIAL EQUTTY
RETAINED EARNIMG Rp 1,919,255,620

CHANGES
NET PROVIT Rp 1,505,488,260
DEVIDEN
TOTAL INCREASES Rp 1,505,488,260.00

FINAL EQUTTY Rp 3,424,743,880

 TENGAYA KONVEKSI
BALANCE SHEET
DECEMBER 31, 2021
(IN RUPIAH)
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank Rp 901,129,475 Accounts Payable Rp 348,788,750
Petty Cash Rp 10,000,000 Accrued Expense Rp 18,850,000
Account Receivable Rp 522,156,250 Income Tax Payable Rp 40,266,345
Allowance for Doubtful Debt -Rp 10,452,750 Total Current Liabilities Rp 407,905,095
Other Receivable -Rp 600,000
Merchandise Inventory Rp 467,703,500 Long Term Liabilities:
Office Supplies Rp 743,750 Bank Loans Rp 360,000,000
Prepaid VAT Rp 740,906,250 Total Liabilities Rp 767,905,095
Total current assets Rp 2,631,586,475
Equity:
Fixed Assets: Comon Stock Rp 300,000,000
Land Rp 500,000,000 Retained Earning Rp 3,424,743,880
Building at Cost Rp 1,250,000,000 Total Equity Rp 3,724,743,880
Office Equipment at Cost -Rp 167,000,000
Office Equipment at Cost Rp 150,000,000
Accum. Dep. - Office Equipment -Rp 30,425,000
Vehicle at Cost Rp 271,000,000
Accum. Dep. - Vehicle -Rp 112,512,500
Total Fixed Assets Rp 1,861,062,500

TOTAL ASSETS Rp 4,492,648,975 TOTAL LIABILITIES & EQUITY Rp 4,492,648,975

 TENGAYA KONVEKSI
CASH FLOW REPORT
DECEMBER 31, 2021

Cash Flow from Operating Ativity:

Net Provit Rp 1,505,488,260.00
penerimaan ;
Allowance for Doubtful Debt Rp 10,452,750.00
Other Receivable Rp 600,000.00
Accum. Dep. - Building Rp 167,000,000.00
Accum. Dep. - Office Equipment 30,425,000
Accum. Dep. - Vehicle Rp 112,512,500.00
Accounts Payable Rp 348,788,750.00
Accrued Expense Rp 18,850,000.00
Income Tax Payable Rp 40,266,345.00
TOTAL Rp 728,895,345.00
pengeluaraan :
Account Receivable Rp 522,156,250.00
Merchandise Inventory Rp 467,703,500.00
Office Supplies Rp 743,750.00
Prepaid VAT Rp 740,906,250.00
TOTAL Rp (1,731,509,750.00)

Nett Cash from Operating Activity Rp 502,873,855.00

Cash Flow from Investment Ativity:

pengeluaran :
Land Rp 500,000,000.00
Building at Cost Rp 1,250,000,000.00
Office Equipment at Cost Rp 150,000,000.00
Vehicle at Cost Rp 271,000,000.00

Nett Cash from Investment Activity Rp (2,171,000,000.00)

Cash Flow from Financing Activity

penerimaan :
Bank Loans Rp 360,000,000.00
Common Stock Rp 300,000,000.00
Retained Earnings Rp 1,919,255,620.00

- Nett Cash from Financing Ativity: Rp 2,579,255,620.00

Increase Nett Cash Rp 911,129,475.00
- Cash Flow from Operating Ativity:
Net Provit Rp 164,113,845
penerimaan ;
Allowance for Debt bad Rp 32,945,000
Equipment Accum Dep Rp 18,750,000
Accounts Payable Rp 788,260,000
Expense Payable Rp 5,700,000
Income Tax Payable Rp 5,240,000
Vat Payable Rp 7,140,000
TOTAL Rp 858,035,000.00

pengeluaraan :
Accounts Receivable -Rp 658,900,000
Merchandise Inventory -Rp 584,249,345
Store Supplies -Rp 4,850,000
Prepaid Rent -Rp 20,000,000
TOTAL ###

Nett Cash from Operating Rp (259,600,500.00)

Activity
- Cash Flow from Investment Ativity:
pengeluaran :
Equipment at Cost -Rp 63,300,000
Nett Cash from Investment Rp (63,300,000.00)
Activity
Cash Flow from Financing Activity
penerimaan :
Bank Permata Loan Rp 285,000,000

Raka Capital Rp 366,500,000

TOTAL Rp 651,500,000
pengeluaran :
Raka, Drawing -Rp 25,400,000
- Nett Cash from Financing Ativity: Rp 626,100,000.00
Increase Nett Cash Rp 303,199,500.00
Cash, per 1 Desember 2021
Cash, per 31 Desember 2021
 901,129,475
10,000,000
522,156,250
10,452,750
600,000
467,703,500
743,750
Vat Payable
740,906,250

500,000,000
1,250,000,000
167,000,000
150,000,000
271,000,000
112,512,500
348,788,750
18,850,000

-
40,266,345
360,000,000
300,000,000
1,919,255,620
 TENGAYA KONVEKSI
CLOSING ENTRIES
DECEMBER 31, 2021

Date Description Ref Debit

2021 31 Sales of Merchandise 41101 Rp 8,140,125,000
Dec Service Income 42101 Rp 12,456,000
Purchase Discount 51102 Rp 34,888,550
Interest Revenue 81101 Rp 15,115,000
Other Revenue 81999 Rp 1,327,000
Income Summary 38001
31 Income Summary 38001 Rp 6,698,423,290
Cost of Goods Sold 51101
Sales Discounts 41102
Sales Returns 41103
Wages & Salaries Expense 61101
Uncollectible Accounts 61102
Advertising Expense 61103
Depreciation Expense - Vehicles 61104
Maintenance Expense 61105
Newspaper & Tabloid Expense 61106
Supplies Expense 61107
Income Tax Expense 61108
Depreciation Exp - Building 61109
Depreciation Exp - Equipment 61110
Electricity, Telp. & Water Expense 61111
Bank Charge 91001
Interest Expense 91101
Other Expense 91999

31 Income Summary 38001 Rp 1,505,488,260

Retained Earning 32101

TOTAL….. Rp 16,407,823,100
 Credit

Rp 8,203,911,550

Rp 50,795,375
Rp 38,062,500
Rp 6,032,870,000
Rp 357,350,000
Rp 13,700,000
Rp 7,500,000
Rp 17,862,500
Rp 7,800,000
Rp 6,000,000
Rp 14,365,000
Rp 40,266,345
Rp 22,300,000
Rp 3,975,000
Rp 24,944,070
Rp 632,500
Rp 59,400,000
Rp 600,000

Rp 1,505,488,260

Rp 16,407,823,100
 TENGAYA KONVEKSI
GENERAL LEDGER
31 DESEMBER 2021

Account Number:
Account: Cash in Bank GENERAL LEDGER
11101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 899,404,475
2021 31 ADJ 1,725,000 901,129,475

Account Number:
Account: Petty Cash GENERAL LEDGER
11102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 10,000,000
2021

Account Number:
Account: Account Receivable GENERAL LEDGER
11201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 522,156,250
2021

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
11202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 10,452,750
2021

Account Number:
Account: Other Receivable GENERAL LEDGER
11203
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 ADJ 600,000 600,000
2021
 Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 467,703,500
2021

Account Number:
Account: Office Supplies GENERAL LEDGER 11302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 3,743,750
2021 31 ADJ 3,000,000 743,750

Account Number:
Account: Value Added Tax - In (VAT In) GENERAL LEDGER 11401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 54,774,850
2021 31 ADJ 54,774,850 -

Account Number:
Account: Prepaid VAT GENERAL LEDGER 11402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 740,906,250
2021

Account Number:
Account: Land GENERAL LEDGER 12101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 500,000,000
2021
 Account Number:
Account: Building at Cost GENERAL LEDGER 12201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 1,250,000,000
2021

Account Number:
Account: Accum. Dep. - Building GENERAL LEDGER 12202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 166,000,000
2021 31 ADJ 1,000,000 167,000,000

Account Number:
Account: Office Equipment at Cost GENERAL LEDGER 12301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 150,000,000
2021

Account Number:
Account: Accum. Dep. - Office Equipment GENERAL LEDGER 12302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 29,050,000
2021 31 ADJ 1,375,000 30,425,000

Account Number:
Account: Vehicle at Cost GENERAL LEDGER 12401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 271,000,000
### 2021
 Account Number:
Account: Accum. Dep. - Vehicle GENERAL LEDGER 12402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 112,387,500
2021 31 ADJ 125,000 112,512,500

Account Number:
Account: Accounts Payable GENERAL LEDGER 21201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 331,857,350
2021 31 ADJ 16,931,400 348,788,750

Account Number:
Account: Accrued Expense GENERAL LEDGER 21202
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 ADJ 18,850,000 18,850,000
2021

Account Number:
Account: Dividend Payable GENERAL LEDGER 21203
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec
2021

Account Number:
Account: Value Added Tax - VAT Out GENERAL LEDGER 21204
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 71,706,250
2021 31 ADJ 71,706,250 -

Account Number:
Account: Income Tax Payable GENERAL LEDGER
 Account: Income Tax Payable GENERAL LEDGER 21205
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 ADJ 40,266,345 40,266,345
2021

Account Number:
Account: Bank Loans GENERAL LEDGER 22101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 360,000,000
2021

Account Number:
Account: Common Stock GENERAL LEDGER 31101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 300,000,000
2021

Account Number:
Account: Retained Earnings GENERAL LEDGER 32101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 1,919,255,620
2021 31 CJ 1,505,488,260 3,424,743,880

Account Number:
Account: Dividend GENERAL LEDGER 32102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec
2021

Account Number:
Account: Income Summary GENERAL LEDGER 38001
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 CJ 8,203,911,550 8,203,911,550
 2021 31 CJ 6,698,423,290 1,505,488,260
31 CJ 1,505,488,260 -

Account Number:
Account: Historical Balancing GENERAL LEDGER 39999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec

Account Number:
Account: Sales of Merchandise GENERAL LEDGER 41101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 8,140,125,000
2021 31 CJ 8,140,125,000 -

Account Number:
Account: Sales Discounts GENERAL LEDGER 41102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 50,795,375
2021 31 CJ 50,795,375 -

Account Number:
Account: Sales Returns GENERAL LEDGER 41103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 OPENING BALANCE 38,062,500
2021 31 CJ 38,062,500 -

Account Number:
Account: Service Income GENERAL LEDGER 42101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 12,456,000
2021 31 CJ 12,456,000 -
 Account Number:
Account: Cost of Goods Sold GENERAL LEDGER 51101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 6,024,420,000
2021 31 ADJ 8,450,000 6,032,870,000
31 CJ 6,032,870,000 -

Account Number:
Account: Purchase Discount GENERAL LEDGER 51102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 34,888,550
2021 31 CJ 34,888,550 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER 61101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 343,750,000
2021 31 ADJ 13,600,000 357,350,000
31 CJ 357,350,000 -

Account Number:
Account: Uncollectible Accounts GENERAL LEDGER 61102
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 13,700,000
2021 31 CJ 13,700,000 -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61103
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 7,500,000
2021 31 CJ 7,500,000 -
 Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61104
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 17,737,500
2021 31 ADJ 125,000 17,862,500
31 CJ 17,862,500 -

Account Number:
Account: Maintenance Expense GENERAL LEDGER 61105
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 7,800,000
2021 31 CJ 7,800,000 -

Account Number:
Account: Newspaper & Tabloid Expense GENERAL LEDGER 61106
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 6,000,000
2021 31 CJ 6,000,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER 61107
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 13,365,000
2021 31 ADJ 1,000,000 14,365,000

Account Number:
Account: Income Tax Expense GENERAL LEDGER 61108
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 ADJ 40,266,345 40,266,345
2021 31 CJ 40,266,345 -
 Account Number:
Account: Depreciation Exp - Building GENERAL LEDGER 61109
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 22,000,000
2021 31 ADJ 300,000 22,300,000
31 CJ 22,300,000 -

Account Number:
Account: Depreciation Exp - Equipment GENERAL LEDGER 61110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 3,850,000
2021 31 ADJ 125,000 3,975,000
31 CJ 3,975,000 -

Account Number:
Account: Electricity, Telp. & Water Expense GENERAL LEDGER 61111
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 24,194,070
2021 31 ADJ 750,000 24,944,070
31 CJ 24,944,070 -

Account Number:
Account: Interest Revenue GENERAL LEDGER 81101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 13,365,000
2021 31 ADJ 1,750,000 15,115,000
31 CJ 15,115,000 -

Account Number:
Account: Other Revenue GENERAL LEDGER 81999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 1,327,000
2021 31 CJ 1,327,000 -

Account Number:
Account: Bank Charge GENERAL LEDGER 91001
 Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 607,500
2021 31 ADJ 25,000 632,500
31 CJ 632,500 -

Account Number:
Account: Interest Expense GENERAL LEDGER 91101
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 OPENING BALANCE 59,400,000
2021 31 CJ 59,400,000 -

Account Number:
Account: Other Expense GENERAL LEDGER 91999
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 ADJ 600,000 600,000
2021 31 CJ 600,000 -
11101 Cash in Bank 899,404,475
11102 Petty Cash 10,000,000
11201 Account Receivable 522,156,250
11202 Allowance for Doubtful Debt 10,452,750
11203 Other Receivable
11301 Merchandise Inventory 467,703,500
11302 Office Supplies 3,743,750
11401 Value Added Tax - In (VAT In) 54,774,850
11402 Prepaid VAT 740,906,250
12101 Land 500,000,000
12201 Building at Cost 1,250,000,000
12202 Accum. Dep. - Building 166,000,000
12301 Office Equipment at Cost 150,000,000
12302 Accum. Dep. - Office Equipment 29,050,000
12401 Vehicle at Cost 271,000,000
12402 Accum. Dep. - Vehicle 112,387,500
21201 Accounts Payable 331,857,350
21202 Accrued Expense
21203 Dividend Payable
21204 Value Added Tax - VAT Out 71,706,250
21205 Income Tax Payable
22101 Bank Loans 360,000,000
31101 Common Stock 300,000,000
32101 Retained Earnings 1,919,255,620
32102 Dividend
38001 Income Summary
39999 Historical Balancing
41101 Sales of Merchandise 8,140,125,000
41102 Sales Discounts 50,795,375
41103 Sales Returns 38,062,500
42101 Service Income 12,456,000
51101 Cost of Goods Sold 6,024,420,000
51102 Purchase Discount 34,888,550
61101 Wages & Salaries Expense 343,750,000
61102 Uncollectible Accounts 13,700,000
61103 Advertising Expense 7,500,000
61104 Depreciation Expense - Vehicles 17,737,500
61105 Maintenance Expense 7,800,000
61106 Newspaper & Tabloid Expense 6,000,000
61107 Supplies Expense 13,365,000
61108 Income Tax Expense
61109 Depreciation Exp - Building 22,000,000
61110 Depreciation Exp - Equipment 3,850,000
61111 Electricity, Telp. & Water Expense 24,194,070
81101 Interest Revenue 13,365,000
81999 Other Revenue 1,327,000
91001 Bank Charge 607,500
91101 Interest Expense 59,400,000
91999 Other Expense
 TENGAYA KONVEKSI
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2021
(IN RUPIAH)
No. Account Name Account Debit Credit
11101 Cash in Bank Rp 901,129,475
11102 Petty Cash Rp 10,000,000
11201 Account Receivable Rp 522,156,250
11202 Allowance for Doubtful Debt Rp 10,452,750
11203 Other Receivable Rp 600,000
11301 Merchandise Inventory Rp 467,703,500
11302 Office Supplies Rp 743,750
11401 Value Added Tax - In (VAT In)
11402 Prepaid VAT Rp 740,906,250
12101 Land Rp 500,000,000
12201 Building at Cost Rp 1,250,000,000
12202 Accum. Dep. - Building Rp 167,000,000
12301 Office Equipment at Cost Rp 150,000,000
12302 Accum. Dep. - Office Equipment Rp 30,425,000
12401 Vehicle at Cost Rp 271,000,000
12402 Accum. Dep. - Vehicle Rp 112,512,500
21201 Accounts Payable Rp 348,788,750
21202 Accrued Expense Rp 18,850,000
21205 Income Tax Payable Rp 40,266,345
22101 Bank Loans Rp 360,000,000
31101 Common Stock Rp 300,000,000
32101 Retained Earnings Rp 3,424,743,880

Total Rp 4,813,639,225 Rp 4,813,639,225