Date Account Name Debit Credit
Nov 1 Cash Rp 15,000,000
2022 Owners Equity Rp 15,000,000
8 Service Expense Rp 500,000
Cash Rp 500,000
PT BERKARYA TOKO BANGUNAN
General Journal
Dec-22
Date Account Name Ref No Document
Nov 1 Cash
2022 Owners Equity
(Penambahan saldo awal)
2 Inventory
VAT-IN
Cash
2 Cash
Inventory
(PPN belum bayar/ppn terutang)
2 Construction Service Expense
VAT-IN
Cash
(PPN dibayar oleh perusahaan)
3 Vechile expense
Bank Loan
Cash
3 Office Equipment Expense
Account Payable
4 Cash
Unearned Revenue
4 Office Furniture Expense
Account Payable
5 Cashier Machine Expense
Cash
5 Merchandise Inventory
Cash
6 Account Receiveable
Inventory
7 Merchandise Inventory
Account Payable
9 Account Receiveable
Inventory
10 Cash
Inventory
10 Account Receiveable
Inventory
NAN
Debit Credit
Rp 300,000,000
Rp 3,000,000,000
Rp 119,800,000
Rp 13,178,000
Rp 132,978,000
Rp 1,400,000
Rp 1,400,000
Rp 14,000,000
Rp 1,540,000
Rp 15,540,000
Rp 200,000,000
Rp 180,000,000
Rp 20,000,000
Rp 12,000,000
Rp 12,000,000
Rp 2,340,000
Rp 2,340,000
Rp 10,000,000
Rp 10,000,000
Rp 3,698,400
Rp 3,698,400
Rp 2,500,000
Rp 2,500,000
Rp 6,240,000
Rp 6,240,000
Rp 1,200,000
Rp 1,200,000
Rp 9,000,000
Rp 9,000,000
Rp 15,600,000
Rp 15,600,000
Rp 11,000,000
Rp 11,000,000
;
Account Name: Cash Account No:
Date Description Ref Dr Cr
1-Jan-22 300,000,000
1-Jan-22 48,000,000
3-Jan-22 13,800,000.00
13-Jan-22 800,000
15-Jan-22 2,000,000
27-Jan-22 67,500,000
28-Jan-22 600,000
29-Jan-22 6,000,000
30-Jan-22 3,500,000
Account Name: Account Receivable Account No:
Date Description Ref Dr Cr
19-Jan-22 3,500,000
24-Jan-22 4,500,000
30-Jan-22 3,500,000
Account Name: Prepaid Rent Account No:
Date Description Ref Dr Cr
1-Jan-22 48,000,000
31-Jan-22 4,000,000
Account Name: Supplies Account No:
Date Description Ref Dr Cr
6-Jan-22 6,000,000
31-Jan-22 Adjustment 4,000,000
Account Name: Equitment Account No:
Date Description Ref Dr Cr
Account Name: Accrued Revenue Account No:
Date Description Ref Dr Cr
Account Name: Accumulated Depreciation - Equipment Account No:
Date Description Ref Dr Cr
Account Name: Account Payable Account No:
Date Description Ref Dr Cr
Account Name: Notes Payable Account No:
Date Description Ref Dr Cr
Account Name: Salary & Wages Payable Account No:
Date Description Ref Dr Cr
Account Name: Unearned Revenue Account No:
Date Description Ref Dr Cr
Account Name: Share Capital Ordinary Account No:
Date Description Ref Dr Cr
Account Name: Service Revenue Account No:
Date Description Ref Dr Cr
Account Name: Salary & Wages Expense Account No:
Date Description Ref Dr Cr
Account Name: Supplies Expense Account No:
Date Description Ref Dr Cr
Account Name: Service Expense Account No:
Date Description Ref Dr Cr
Account Name: Rent Expense Account No:
Date Description Ref Dr Cr
Account Name: Depreciation Expense Account No:
Date Description Ref Dr Cr
Balance
300,000,000
252,000,000
238,200,000
237,400,000
239,400,000
171,900,000
172,500,000
166,500,000
170,000,000
Balance
3,500,000
8,000,000
4,500,000
1,123
Balance
48,000,000
44,000,000
1,123
Balance
6,000,000
2,000,000
1,123
Balance
1,123
Balance
1,123
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
2,111
Balance
PT BERKARYA TOKO BANGUNAN
Trial Balance
Jan-22
in rupiah (Rp)
Account No Account Debet
Cash
Account Receivable
Prepaid Rent
Supplies
Equitment
Accrued Revenue
Accumulated Depreciation - Equipment
Account Payable
Notes Payable
Salary & Wages Payable
Unearned Revenue
Share Capital Ordinary
Service Revenue
Salary & Wages Expense
Supplies Expense
Service Expense
Rent Expense
Depreciation Expense
N
Credit
PT BERKARYA TOKO BANGUNAN
Adjustment Journal
Jan-22
in rupiah (Rp)
Date Account Name
Dec Salary & Wages Expense
2022 Salary & Wages Payable
Supplies Expense
Supplies
Depreciation Expense
Accumulated Depreciation - Equipment
Rent Expense
Prepaid Rent
O BANGUNAN
ournal
Rp)
J2
Ref No Document Debit Credit
PT BERKARYA TOKO BANGUNAN
Trial Balance
Jan-22
in rupiah (Rp)
Account No Account Debet
Cash
Account Receivable
Prepaid Rent
Supplies
Equitment
Accrued Revenue
Accumulated Depreciation - Equipment
Account Payable
Notes Payable
Salary & Wages Payable
Unearned Revenue
Share Capital Ordinary
Service Revenue
Salary & Wages Expense
Supplies Expense
Service Expense
Rent Expense
Depreciation Expense
N
Credit
PT BERKARYA TOKO B
WORKSHEE
Dec-22
in rupiah (Rp
TB Before
Account No Account
Dr Cr
Cash
Account Receivable
Prepaid Rent
Supplies
Equitment
Accrued Revenue
Accumulated Depreciation - Equipment
Account Payable
Notes Payable
Salary & Wages Payable
Unearned Revenue
Share Capital Ordinary
Service Revenue
Salary & Wages Expense
Supplies Expense
Service Expense
Rent Expense
Depreciation Expense
PT BERKARYA TOKO BANGUNAN
WORKSHEET
Dec-22
in rupiah (Rp)
Adjusting TB After Income Statement
Dr Cr Dr Cr Dr Cr
Balance Sheet
Dr Cr
PT BERKARYA TOKO BANGUNAN
Income Statement
For the Month Ended January 2023
in rupiah (Rp)
Service Revenue
Expenses:
Salary & Wages Expense
Supplies Expense
Insurance Expense
Rent Expense
Depreciation Expense
Advertising Expense
Total Expense
Gross Income
PT BERKARYA TOKO BANGUNAN
Retained Earnings Statement
For the Month Ended January 2022
in rupiah (Rp)
Capital Beginning (Oct 1st)
Income
Investment
Drawing
Capital Ending (Oct 31st)
PT BERKARYA TOKO BANGUNAN
Statement of Financial Position
For the Month Ended January 2022
in rupiah (Rp)
ASSETS
Cash
Account Receivable
Employee Rreceivable
Prepaid Rent
Supplies
Prepaid Insurance
Total Current Assest
Computer Equipment
Vehicle
Accumulated Depreciation - Vehicle
Accumulated Depreciation - Equipment
Total Fixed Assest
Total Assets
O BANGUNAN
cial Position
January 2022
Rp)
LIABILITIES & EQUITY
Account Payable
Total Liabilities
Share Capital
Total Liabilities & Equity
PT BERKARYA TOKO BANGUNAN
Closing Entry
Dec-22
in rupiah (Rp)
J3
Date Account Name Ref Debit
Service Revenue
Income Summary
Income Summary
Salary & Wages Expense
Supplies Expense
Insurance Expense
Rent Expense
Depreciation Expense
Advertising Expense
Income Summary
Retained Earnings
TOTAL
J3
Credit
PT BERKARYA TOKO BANGUNAN
Trial Balance After Closing
Dec-22
in rupiah (Rp)
Account No Account Debet
1011 Cash
1122 Employee Receivable
1123 Prepaid Rent
1124 Supplies
1125 Prepaid Insurance
1211 Computer Equipment
1212 Vehicle
1221 Accumulated Depreciation - Vehicle
1222 Accumulated Depreciation - Equipment
2111 Account Payable
3010 Share Capital Ordinary
Retained Earnings
Total
Credit
