PT.

KING SPORT
Cash Receipt Journal
December 2024
Page :
DEBET CREDIT
REF OTHER ACCOUNT OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUN ACCOUNT
AMOUNT RECEIVABLE AMOUNT
T NO. NO.

7-Dec 01/BKM Pelunasan Piutang CV. Starfit Malang 255.633.000 4-1200 5.217.000 260.850.000
23-Dec 02/BKM Pelunasan Piutang Karyawan a.n Ibu. Purwasih 8.500.000 1-1105 8.500.000
24-Dec 03/BKM Penerimaan Jasa Servis 10.355.000 1-1111 190.000 2-1300 1.045.000
4-1400 9.500.000
27-Dec 04/BKM Pertukaran Kendaraan kepada Tn. Along 6.500.000 6-1700 24.450.000 1-2402 24.450.000
1-2401 144.500.000 1-2401 195.600.000
1-2402 63.162.500 2-1300 16.610.000
8-1200 1.952.500

TOTAL 280.988.000 237.519.500 260.850.000 257.657.500

TOTAL 518.507.500 518.507.500

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1101 280.988.000 1-1103 260.850.000
4-1200 5.217.000 1-1105 8.500.000
BOOKED BY
1-1111 190.000 2-1300 17.655.000
6-1700 24.450.000 4-1400 9.500.000
1-2401 144.500.000 1-2402 24.450.000
1-2402 63.162.500 1-2401 195.600.000
8-1200 1.952.500

TOTAL 518.507.500 TOTAL 518.507.500

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 1
 PT. KING SPORT
Cash Payment Journal
December 2024
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT OTHER OTHER
CASH IN BANK OVO CASH
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-Dec 01/BKK Pembayaran Gaji karyawan Tetap & Tunjangan November 2024 6-1100 35.250.000 31.896.600 2-1400 1.025.000
6-2100 325.600 2-1600 2.654.000
3-Dec 02/BKK Pembelian Perlengkapan Kantor 1-1107 745.800 745.800
09-Des 03/BKK Pembayaran PPh 21 November 2024 2-1400 1.025.000 1.025.000
10-Des 04/BKK Pembayaran BPJS, Listrik, Air, Telp & Internet Nov 2-1600 2.654.000 5.034.000
6-1400 2.380.000
12-Dec 05/BKK Pembayaran Biaya Pemeliharaan Kendaraan 6-1900 3.500.000 3.483.000 2-1400 17.000
16-Dec 06/BKK Pembayaran Angsuran PPh 25 dan 1-1111 2.100.000 2.100.000
Pembayaran PPN Masa November 2024 2-1300 18.650.750 1.800.750 1-1110 16.850.000
19-Dec 07/BKK Pengeluaran untuk Perjalanan Dinas Direktur ke Surabaya 6-2200 1.104.850 1.104.850
30-Dec 08/BKK Pembayaran Jasa Konsultan Pajak 6-1600 8.500.000 8.287.500 2-1400 212.500

TOTAL 76.236.000 51.248.700 4.228.800 20.758.500

TOTAL 76.236.000 76.236.000
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
6-1100 35.250.000 1-1101 51.248.700
6-2100 325.600 1-1102 4.228.800
BOOKED BY
1-1107 745.800 2-1400 1.254.500
2-1400 1.025.000 2-1600 2.654.000
2-1600 2.654.000 1-1110 16.850.000
6-1400 2.380.000
6-1900 3.500.000
1-1111 2.100.000
2-1300 18.650.750
6-2200 1.104.850
6-1600 8.500.000

TOTAL 76.236.000 TOTAL 76.236.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 2
 PT. KING SPORT
Sales Journal
December 2024 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION ACCOUNT COST OF GOOD MERCHANDISE FREIGHT
REF SALES VAT OUT
RECEIVABLE SOLD INVENTORY COLLECTED

5-Dec FJ/12/01 PT. PRESTIGE FITNESS 426.749.490 182.685.000 381.959.000 42.290.490 182.685.000 2.500.000

426.749.490 182.685.000 381.959.000 42.290.490 182.685.000 2.500.000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1103 426.749.490 4-1100 381.959.000
5-1100 182.685.000 2-1300 42.290.490
BOOKED BY
1-1106 182.685.000
4-1500 2.500.000

TOTAL 609.434.490 TOTAL 609.434.490

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 3
 PT. KING SPORT
Purchase Journal
December 2024
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT COST OF ACCOUNTS
INVENTORY IN GOOD SOLD PAYABLE
16-Dec 01/PJ PT. KETTLEY LIMITED 82.280.000 8.360.000 1.200.000 91.840.000

82.280.000 8.360.000 1.200.000 91.840.000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1106 82.280.000 2-1100 91.840.000
1-1110 8.360.000
BOOKED BY
5-1100 1.200.000

TOTAL 91.840.000 TOTAL 91.840.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 4
 PT. KING SPORT
General Journal
December 2024
Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

14-Dec 01/MJ/24 Sales Returns 4-1300 15.245.000

VAT-Out 2-1300 1.676.950
Account Receivable 1-1103 16.921.950
Merchandise Inventory 1-1106 7.125.600
Cost of Goods Sold 5-1100 7.125.600
30-Dec 02/MJ/24 Dividend 3-1300 60.000.000
Dividend Payable 2-1700 60.000.000

JUMLAH 84.047.550 84.047.550

RECAPITULATION
ACC NO. DEBET CREDIT
4-1300 15.245.000
2-1300 1.676.950
1-1103 16.921.950
1-1106 7.125.600
5-1100 7.125.600
3-1300 60.000.000
2-1700 60.000.000

TOTAL 84.047.550 84.047.550

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 5
 PT. KING SPORT
INVENTORY CARD
December 2024

ITEM : M7Pro-1001 Chest Press KODE : KL-1

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Des 1 Opening Balance 60 9.285.750 557.145.000

5 FJ/12/01 Penjualan PT. Prestige Fitness 12 9.285.750 111.429.000 48 9.285.750 445.716.000

16 01/PJ Pembelian PT. Kettley Limited 8 10.285.000 82.280.000 56 9.428.500 527.996.000

ITEM : M7Pro-1002 Lateral Raise KODE : KL-2

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT

Des 1 Opening Balance 45 7.125.600 320.652.000

5 FJ/12/01 Penjualan PT. Prestige Fitness 10 7.125.600 71.256.000 35 7.125.600 249.396.000

14 01/MJ/24 Retur Penjualan PT. Prestige -1 7.125.600 (7.125.600) 36 7.125.600 256.521.600

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 6
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
CV. Starfit Malang C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 260.850.000
7 Pelunasan 260.850.000 -

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
PT. Prestige Ftnes C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 5 Penjualan 426.749.490 426.749.490
15 Retur Penjualan 16.921.950 409.827.540

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
PT. Fitness Zone C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 187.035.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 7
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME NO.

VENDOR ACCOUNT
PT. Kettley Limited S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 361.416.000
16 Pembelian 91.840.000 453.256.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 8
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Cash in Bank 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.939.071.360
31 JNK 280.988.000 - 2.220.059.360
31 JPK - 51.248.700 2.168.810.660
31 JPn - - 2.168.810.660
31 JPB - - 2.168.810.660
31 JM - - 2.168.810.660
31 Adjustment JP 6.532.800 - 2.175.343.460

Account : Account Number :

GENERAL LEDGER
Ovo Cash 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.875.400
31 JNK - - 12.875.400
31 JPK - 4.228.800 8.646.600
31 JPn - - 8.646.600
31 JPB - - 8.646.600
31 JM - - 8.646.600
31 Adjustment JP - - 8.646.600

Account : Account Number :

GENERAL LEDGER
Account Receivable 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 447.885.000
31 JNK - 260.850.000 187.035.000
31 JPK - - 187.035.000
31 JPn 426.749.490 - 613.784.490
31 JPB - - 613.784.490
31 JM - 16.921.950 596.862.540
31 Adjustment JP - - 596.862.540

Account : Account Number :

GENERAL LEDGER
Allowance for Doubtful Debt 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2.650.000
31 JNK - - 2.650.000
31 JPK - - 2.650.000
31 JPn - - 2.650.000
31 JPB - - 2.650.000
31 JM - - 2.650.000
31 Adjustment JP - 2.124.900 4.774.900

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 9
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Employee Receivable 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.500.000
31 JNK - 8.500.000 4.000.000
31 JPK - - 4.000.000
31 JPn - - 4.000.000
31 JPB - - 4.000.000
31 JM - - 4.000.000
31 Adjustment JP - - 4.000.000

Account : Account Number :

GENERAL LEDGER
Merchandise Inventory 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 877.797.000
31 JNK - - 877.797.000
31 JPK - - 877.797.000
31 JPn - 182.685.000 695.112.000
31 JPB 82.280.000 - 777.392.000
31 JM 7.125.600 - 784.517.600
31 Adjustment JP - - 784.517.600

Account : Account Number :

GENERAL LEDGER
Office Supplies 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.600.000
31 JNK - - 25.600.000
31 JPK 745.800 - 26.345.800
31 JPn - - 26.345.800
31 JPB - - 26.345.800
31 JM - - 26.345.800
31 Adjustment JP - 7.587.200 18.758.600

Account : Account Number :

GENERAL LEDGER
Prepaid Advertising 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12.860.000
31 JNK - - 12.860.000
31 JPK - - 12.860.000
31 JPn - - 12.860.000
31 JPB - - 12.860.000
31 JM - - 12.860.000
31 Adjustment JP - 5.787.000 7.073.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 10
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Prepaid Insurance 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24.500.000
31 JNK - - 24.500.000
31 JPK - - 24.500.000
31 JPn - - 24.500.000
31 JPB - - 24.500.000
31 JM - - 24.500.000
31 Adjustment JP - 16.600.000 7.900.000

Account : Account Number :

GENERAL LEDGER
VAT-In 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16.850.000
31 JNK - - 16.850.000
31 JPK - 16.850.000 -
31 JPn - - -
31 JPB 8.360.000 - 8.360.000
31 JM - - 8.360.000
31 Adjustment JP - - 8.360.000

Account : Account Number :

GENERAL LEDGER
Prepaid Income Tax 1-1111
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24.125.000
31 JNK 190.000 - 24.315.000
31 JPK 2.100.000 - 26.415.000
31 JPn - - 26.415.000
31 JPB - - 26.415.000
31 JM - - 26.415.000
31 Adjustment JP 2.100.000 28.515.000 -

Account : Account Number :

GENERAL LEDGER
Land 1-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 650.000.000
31 JNK - - 650.000.000
31 JPK - - 650.000.000
31 JPn - - 650.000.000
31 JPB - - 650.000.000
31 JM - - 650.000.000
31 Adjustment JP - - 650.000.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 11
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Building at Cost 1-2201
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 576.000.000
31 JNK - - 576.000.000
31 JPK - - 576.000.000
31 JPn - - 576.000.000
31 JPB - - 576.000.000
31 JM - - 576.000.000
31 Adjustment JP - - 576.000.000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Building 1-2202
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55.200.000
31 JNK - - 55.200.000
31 JPK - - 55.200.000
31 JPn - - 55.200.000
31 JPB - - 55.200.000
31 JM - - 55.200.000
31 Adjustment JP - 28.800.000 84.000.000

Account : Account Number :

GENERAL LEDGER
Office Equipment at Cost 1-2301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 330.000.000
31 JNK - - 330.000.000
31 JPK - - 330.000.000
31 JPn - - 330.000.000
31 JPB - - 330.000.000
31 JM - - 330.000.000
31 Adjustment JP - - 330.000.000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Office Equipment 1-2302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 155.000.000
31 JNK - - 155.000.000
31 JPK - - 155.000.000
31 JPn - - 155.000.000
31 JPB - - 155.000.000
31 JM - - 155.000.000
31 Adjustment JP - 82.500.000 237.500.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 12
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Vehicle at Cost 1-2401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 740.800.000
31 JNK 144.500.000 195.600.000 689.700.000
31 JPK - - 689.700.000
31 JPn - - 689.700.000
31 JPB - - 689.700.000
31 JM - - 689.700.000
31 Adjustment JP - - 689.700.000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Vehicle 1-2402
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 76.400.000
31 JNK 63.162.500 24.450.000 37.687.500
31 JPK - - 37.687.500
31 JPn - - 37.687.500
31 JPB - - 37.687.500
31 JM - - 37.687.500
31 Adjustment JP - 68.150.000 105.837.500

Account : Account Number :

GENERAL LEDGER
Account Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 361.416.000
31 JNK - - 361.416.000
31 JPK - - 361.416.000
31 JPn - - 361.416.000
31 JPB - 91.840.000 453.256.000
31 JM - - 453.256.000
31 Adjustment JP - - 453.256.000

Account : Account Number :

GENERAL LEDGER
Accrued Expense 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP - 36.122.450 36.122.450

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 13
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
VAT-Out 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18.650.750
31 JNK - 17.655.000 36.305.750
31 JPK 18.650.750 - 17.655.000
31 JPn - 42.290.490 59.945.490
31 JPB - - 59.945.490
31 JM 1.676.950 - 58.268.540
31 Adjustment JP - - 58.268.540

Account : Account Number :

GENERAL LEDGER
Income Tax Payable 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK 1.025.000 1.254.500 229.500
31 JPn - - 229.500
31 JPB - - 229.500
31 JM - - 229.500
31 Adjustment JP - 3.356.750 3.586.250

Account : Account Number :

GENERAL LEDGER
Income Tax Art.29 Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP - 21.846.960 21.846.960

Account : Account Number :

GENERAL LEDGER
BPJS Payable 2-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK 2.654.000 2.654.000 -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP - 2.654.000 2.654.000

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 14
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Dividend Payable 2-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - 60.000.000 60.000.000
31 Adjustment JP - - 60.000.000

Account : Account Number :

GENERAL LEDGER
Common Stock 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 500.000.000
31 JNK - - 500.000.000
31 JPK - - 500.000.000
31 JPn - - 500.000.000
31 JPB - - 500.000.000
31 JM - - 500.000.000
31 Adjustment JP - - 500.000.000

Account : Account Number :

GENERAL LEDGER
Retained Earning 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.931.664.000
31 Closing CJ 60.000.000 417.651.200 4.289.315.200
4.289.315.200
4.289.315.200
4.289.315.200
4.289.315.200
4.289.315.200

Account : Account Number :

GENERAL LEDGER
Dividend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM 60.000.000 - 60.000.000
31 Adjustment JP - - 60.000.000
31 Closing CJ - 60.000.000 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 15
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 Closing CJ 5.324.841.250 5.324.841.250
31 Closing CJ 4.907.190.050 - 417.651.200
31 Closing CJ 417.651.200 - -

Account : Account Number :

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 4.771.700.000
31 JNK - - 4.771.700.000
31 JPK - - 4.771.700.000
31 JPn - 381.959.000 5.153.659.000
31 JPB - - 5.153.659.000
31 JM - - 5.153.659.000
31 Adjustment JP - - 5.153.659.000
31 Closing CJ 5.153.659.000 - -

Account : Account Number :

GENERAL LEDGER
Sales Discounts 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 448.000.000
31 JNK 5.217.000 - 453.217.000
31 JPK - - 453.217.000
31 JPn - - 453.217.000
31 JPB - - 453.217.000
31 JM - - 453.217.000
31 Adjustment JP - - 453.217.000
31 Closing CJ - 453.217.000 -

Account : Account Number :

GENERAL LEDGER
Sales Returns 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 240.660.000
31 JNK - - 240.660.000
31 JPK - - 240.660.000
31 JPn - - 240.660.000
31 JPB - - 240.660.000
31 JM 15.245.000 - 255.905.000
31 Adjustment JP - - 255.905.000
31 Closing CJ - 255.905.000 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 16
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Service Income 4-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 62.500.750
31 JNK - 9.500.000 72.000.750
31 JPK - - 72.000.750
31 JPn - - 72.000.750
31 JPB - - 72.000.750
31 JM - - 72.000.750
31 Adjustment JP - - 72.000.750
31 Closing CJ 72.000.750 - -

Account : Account Number :

GENERAL LEDGER
Freight Collected 4-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.456.000
31 JNK - - 25.456.000
31 JPK - - 25.456.000
31 JPn - 2.500.000 27.956.000
31 JPB - - 27.956.000
31 JM - - 27.956.000
31 Adjustment JP - - 27.956.000
31 Closing CJ 27.956.000 - -

Account : Account Number :

GENERAL LEDGER
Late Fees Collected 4-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42.500.000
31 JNK - - 42.500.000
31 JPK - - 42.500.000
31 JPn - - 42.500.000
31 JPB - - 42.500.000
31 JM - - 42.500.000
31 Adjustment JP - - 42.500.000
31 Closing CJ - - 42.500.000

Account : Account Number :

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.012.187.500
31 JNK - - 3.012.187.500
31 JPK - - 3.012.187.500
31 JPn 182.685.000 - 3.194.872.500
31 JPB 1.200.000 - 3.196.072.500
31 JM - 7.125.600 3.188.946.900
31 Adjustment JP - - 3.188.946.900
31 Closing CJ - 3.188.946.900 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 17
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 325.600.000
31 JNK - - 325.600.000
31 JPK 35.250.000 - 360.850.000
31 JPn - - 360.850.000
31 JPB - - 360.850.000
31 JM - - 360.850.000
31 Adjustment JP 36.750.000 - 397.600.000
31 Closing CJ - 397.600.000 -

Account : Account Number :

GENERAL LEDGER
Advertising Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8.750.000
31 JNK - - 8.750.000
31 JPK - - 8.750.000
31 JPn - - 8.750.000
31 JPB - - 8.750.000
31 JM - - 8.750.000
31 Adjustment JP 5.787.000 - 14.537.000
31 Closing CJ - 14.537.000 -

Account : Account Number :

GENERAL LEDGER
Insurance Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP 16.600.000 - 16.600.000
31 Closing CJ - 16.600.000 -

Account : Account Number :

GENERAL LEDGER
Electricity, Telp, Internet & Water Exp 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25.680.500
31 JNK - - 25.680.500
31 JPK 2.380.000 - 28.060.500
31 JPn - - 28.060.500
31 JPB - - 28.060.500
31 JM - - 28.060.500
31 Adjustment JP 2.957.600 - 31.018.100
31 Closing CJ - 31.018.100 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 18
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Bad Debt Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP 2.124.900 - 2.124.900
31 Closing CJ - 2.124.900 -

Account : Account Number :

GENERAL LEDGER
Professional Fees 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 185.600.000
31 JNK - - 185.600.000
31 JPK 8.500.000 - 194.100.000
31 JPn - - 194.100.000
31 JPB - - 194.100.000
31 JM - - 194.100.000
31 Adjustment JP - - 194.100.000
31 Closing CJ - 194.100.000 -

Account : Account Number :

GENERAL LEDGER
Depreciation Expense 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 24.450.000 - 24.450.000
31 JPK - - 24.450.000
31 JPn - - 24.450.000
31 JPB - - 24.450.000
31 JM - - 24.450.000
31 Adjustment JP 179.450.000 - 203.900.000
31 Closing CJ - 203.900.000 -

Account : Account Number :

GENERAL LEDGER
Supplies Expense 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP 7.587.200 - 7.587.200
31 Closing CJ - 7.587.200 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 19
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Repair & Mainternace Expense 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1.750.000
31 JNK - - 1.750.000
31 JPK 3.500.000 - 5.250.000
31 JPn - - 5.250.000
31 JPB - - 5.250.000
31 JM - - 5.250.000
31 Adjustment JP - - 5.250.000
31 Closing CJ - 5.250.000 -

Account : Account Number :

GENERAL LEDGER
Regional Tax Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9.069.800
31 JNK - - 9.069.800
31 JPK - - 9.069.800
31 JPn - - 9.069.800
31 JPB - - 9.069.800
31 JM - - 9.069.800
31 Adjustment JP - - 9.069.800
31 Closing CJ - 9.069.800 -

Account : Account Number :

GENERAL LEDGER
BPJS Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 45.600.140
31 JNK - - 45.600.140
31 JPK 325.600 - 45.925.740
31 JPn - - 45.925.740
31 JPB - - 45.925.740
31 JM - - 45.925.740
31 Adjustment JP 325.600 - 46.251.340
31 Closing CJ - 46.251.340 -

Account : Account Number :

GENERAL LEDGER
Other Operating Expense 6-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18.500.000
31 JNK - - 18.500.000
31 JPK 1.104.850 - 19.604.850
31 JPn - - 19.604.850
31 JPB - - 19.604.850
31 JM - - 19.604.850
31 Adjustment JP - - 19.604.850
31 Closing CJ - 19.604.850 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 20
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18.250.000
31 JNK - - 18.250.000
31 JPK - - 18.250.000
31 JPn - - 18.250.000
31 JPB - - 18.250.000
31 JM - - 18.250.000
31 Adjustment JP - 8.523.000 26.773.000
31 Closing CJ 26.773.000 - -

Account : Account Number :

GENERAL LEDGER
Gain On Disposal Fixed Asset 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - 1.952.500 1.952.500
31 JPK - - 1.952.500
31 JPn - - 1.952.500
31 JPB - - 1.952.500
31 JM - - 1.952.500
31 Adjustment JP - - 1.952.500
31 Closing CJ - - 1.952.500

Account : Account Number :

GENERAL LEDGER
Bank Service Charge 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3.125.800
31 JNK - - 3.125.800
31 JPK - - 3.125.800
31 JPn - - 3.125.800
31 JPB - - 3.125.800
31 JM - - 3.125.800
31 Adjustment JP 285.600 - 3.411.400
31 Closing CJ - 3.411.400 -

Account : Account Number :

GENERAL LEDGER
Interest Expense 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP - - -
31 Closing CJ - - -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 21
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6.000.000
31 JNK - - 6.000.000
31 JPK - - 6.000.000
31 JPn - - 6.000.000
31 JPB - - 6.000.000
31 JM - - 6.000.000
31 Adjustment JP 1.704.600 - 7.704.600
31 Closing CJ - 7.704.600 -

Account : Account Number :

GENERAL LEDGER
Corporate Income Tax Expense 9-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP 50.361.960 - 50.361.960
31 Closing CJ - 50.361.960 -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 22
 PT. KING SPORT
TRIAL BALANCE
AS OF DECEMBER 31, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1101 Cash in Bank 2.168.810.660
1-1102 Ovo Cash 8.646.600
1-1103 Account Receivable 596.862.540
1-1104 Allowance for Doubtful Debt 2.650.000
1-1105 Employee Receivable 4.000.000
1-1106 Merchandise Inventory 784.517.600
1-1107 Office Supplies 26.345.800
1-1108 Prepaid Advertising 12.860.000
1-1109 Prepaid Insurance 24.500.000
1-1110 VAT-In 8.360.000
1-1111 Prepaid Income Tax 26.415.000
1-2101 Land 650.000.000
1-2201 Building at Cost 576.000.000
1-2202 Accum. Dep. Building 55.200.000
1-2301 Office Equipment at Cost 330.000.000
1-2302 Accum. Dep. Office Equipment 155.000.000
1-2401 Vehicle at Cost 689.700.000
1-2402 Accum. Dep. Vehicle 37.687.500
2-1100 Account Payable 453.256.000
2-1200 Accrued Expense -
2-1300 VAT-Out 58.268.540
2-1400 Income Tax Payable 229.500
2-1500 Income Tax Art.29 Payable -
2-1600 BPJS Payable -
2-1700 Dividend Payable 60.000.000
3-1100 Common Stock 500.000.000
3-1200 Retained Earning 3.931.664.000
3-1300 Dividend 60.000.000
3-1400 Income Summary -
4-1100 Sales 5.153.659.000
4-1200 Sales Discounts 453.217.000
4-1300 Sales Returns 255.905.000
4-1400 Service Income 72.000.750
4-1500 Freight Collected 27.956.000
4-1600 Late Fees Collected 42.500.000
5-1100 Cost of Goods Sold 3.188.946.900
6-1100 Wages & Salaries Expense 360.850.000
6-1200 Advertising Expense 8.750.000
6-1300 Insurance Expense -
6-1400 Electricity, Telp, Internet & Water Exp 28.060.500
6-1500 Bad Debt Expense -
6-1600 Professional Fees 194.100.000
6-1700 Depreciation Expense 24.450.000
6-1800 Supplies Expense -

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 23
 PT. KING SPORT
TRIAL BALANCE
AS OF DECEMBER 31, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1900 Repair & Mainternace Expense 5.250.000
6-2000 Regional Tax Expense 9.069.800
6-2100 BPJS Expense 45.925.740
6-2200 Other Operating Expense 19.604.850
8-1100 Interest Revenue 18.250.000
8-1200 Gain On Disposal Fixed Asset 1.952.500
9-1100 Bank Service Charge 3.125.800
9-1200 Interest Expense -
9-1300 Income Tax Expense 6.000.000
9-1400 Corporate Income Tax Expense -

JUMLAH 10.570.273.790 10.570.273.790

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 24
 PT. KING SPORT
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 2024
( In Rupiah )
DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

Dec 31 1 Supplies Expense 6-1800 7.587.200

Office Supplies 1-1107 7.587.200

31 2 Cash in Bank 1-1101 6.532.800

Bank Service Charge 9-1100 285.600
Income Tax Expense 9-1300 1.704.600
Interest Revenue 8-1100 8.523.000

31 3 Prepaid Income Tax 1-1111 2.100.000

Income Tax Payable 2-1400 2.100.000

31 4 Advertising Expense 6-1200 5.787.000

Prepaid Advertising 1-1108 5.787.000

31 5 Insurance Expense 6-1300 16.600.000

Prepaid Insurance 1-1109 16.600.000

31 6 Wages & Salaries Expense 6-1100 36.750.000

BPJS Expense 6-2100 325.600
BPJS Payable 2-1600 2.654.000
Income Tax Payable 2-1400 1.256.750
Accrued Expense 2-1200 33.164.850

31 7 Electricity, Telp, Internet & Water Exp 6-1400 2.957.600

Accrued Expense 2-1200 2.957.600

31 8 Bad Debt Expense 6-1500 2.124.900

Allowance for Doubtful Debt 1-1104 2.124.900

31 9 Depreciation Expense 6-1700 179.450.000

Accum. Dep. Building 1-2202 28.800.000
Accum. Dep. Office Equipment 1-2302 82.500.000
Accum. Dep. Vehicle 1-2402 68.150.000

31 10 Corporate Income Tax Expense 9-1400 50.361.960

Prepaid Income Tax 1-1111 28.515.000
Income Tax Art.29 Payable 2-1500 21.846.960

JUMLAH 312.567.260 312.567.260

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 25
 PT. KING SPORT
WORKSHEET
December 31, 2024
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1101 Cash in Bank 2.168.810.660 - 6.532.800 - 2.175.343.460 - 2.175.343.460 -
1-1102 Ovo Cash 8.646.600 - - - 8.646.600 - 8.646.600 -
1-1103 Account Receivable 596.862.540 - - - 596.862.540 - 596.862.540 -
1-1104 Allowance for Doubtful Debt - 2.650.000 - 2.124.900 - 4.774.900 - 4.774.900
1-1105 Employee Receivable 4.000.000 - - - 4.000.000 - 4.000.000 -
1-1106 Merchandise Inventory 784.517.600 - - - 784.517.600 - 784.517.600 -
1-1107 Office Supplies 26.345.800 - - 7.587.200 18.758.600 - 18.758.600 -
1-1108 Prepaid Advertising 12.860.000 - - 5.787.000 7.073.000 - 7.073.000 -
1-1109 Prepaid Insurance 24.500.000 - - 16.600.000 7.900.000 - 7.900.000 -
1-1110 VAT-In 8.360.000 - - - 8.360.000 - 8.360.000 -
1-1111 Prepaid Income Tax 26.415.000 - 2.100.000 - 28.515.000 - 28.515.000 -
1-2101 Land 650.000.000 - - - 650.000.000 - 650.000.000 -
1-2201 Building at Cost 576.000.000 - - - 576.000.000 - 576.000.000 -
1-2202 Accum. Dep. Building - 55.200.000 - 28.800.000 - 84.000.000 - 84.000.000
1-2301 Office Equipment at Cost 330.000.000 - - - 330.000.000 - 330.000.000 -
1-2302 Accum. Dep. Office Equipment - 155.000.000 - 82.500.000 - 237.500.000 - 237.500.000
1-2401 Vehicle at Cost 689.700.000 - - - 689.700.000 - 689.700.000 -
1-2402 Accum. Dep. Vehicle - 37.687.500 - 68.150.000 - 105.837.500 - 105.837.500
2-1100 Account Payable - 453.256.000 - - - 453.256.000 - 453.256.000
2-1200 Accrued Expense - - - 36.122.450 - 36.122.450 - 36.122.450
2-1300 VAT-Out - 58.268.540 - - - 58.268.540 - 58.268.540
2-1400 Income Tax Payable - 229.500 - 3.356.750 - 3.586.250 - 3.586.250
2-1500 Income Tax Art.29 Payable - - - - - - - -
2-1600 BPJS Payable - - - 2.654.000 - 2.654.000 - 2.654.000
2-1700 Dividend Payable - 60.000.000 - - - 60.000.000 - 60.000.000
3-1100 Common Stock - 500.000.000 - - - 500.000.000 - 500.000.000
3-1200 Retained Earning - 3.931.664.000 - - - 3.931.664.000 - 3.931.664.000
3-1300 Dividend 60.000.000 - - - 60.000.000 - 60.000.000 -
3-1400 Income Summary - - - - - - - -
4-1100 Sales - 5.153.659.000 - - - 5.153.659.000 - 5.153.659.000
4-1200 Sales Discounts 453.217.000 - - - 453.217.000 - 453.217.000 -
4-1300 Sales Returns 255.905.000 - - - 255.905.000 - 255.905.000 -
4-1400 Service Income - 72.000.750 - - - 72.000.750 - 72.000.750
4-1500 Freight Collected - 27.956.000 - - - 27.956.000 - 27.956.000
4-1600 Late Fees Collected - 42.500.000 - - - 42.500.000 - 42.500.000
5-1100 Cost of Goods Sold 3.188.946.900 - - - 3.188.946.900 - 3.188.946.900 -
6-1100 Wages & Salaries Expense 360.850.000 - 36.750.000 - 397.600.000 - 397.600.000 -
6-1200 Advertising Expense 8.750.000 - 5.787.000 - 14.537.000 - 14.537.000 -
6-1300 Insurance Expense - - 16.600.000 - 16.600.000 - 16.600.000 -
6-1400 Electricity, Telp, Internet & Water Exp 28.060.500 - 2.957.600 - 31.018.100 - 31.018.100 -
6-1500 Bad Debt Expense - - 2.124.900 - 2.124.900 - 2.124.900 -
6-1600 Professional Fees 194.100.000 - - - 194.100.000 - 194.100.000 -
6-1700 Depreciation Expense 24.450.000 - 179.450.000 - 203.900.000 - 203.900.000 -
6-1800 Supplies Expense - - 7.587.200 - 7.587.200 - 7.587.200 -
6-1900 Repair & Mainternace Expense 5.250.000 - - - 5.250.000 - 5.250.000 -
6-2000 Regional Tax Expense 9.069.800 - - - 9.069.800 - 9.069.800 -
6-2100 BPJS Expense 45.925.740 - 325.600 - 46.251.340 - 46.251.340 -
6-2200 Other Operating Expense 19.604.850 - - - 19.604.850 - 19.604.850 -
8-1100 Interest Revenue - 18.250.000 - 8.523.000 - 26.773.000 - 26.773.000
8-1200 Gain On Disposal Fixed Asset - 1.952.500 - - - 1.952.500 - 1.952.500
9-1100 Bank Service Charge 3.125.800 - 285.600 - 3.411.400 - 3.411.400 -
9-1200 Interest Expense - - - - - - - -
9-1300 Income Tax Expense 6.000.000 - 1.704.600 - 7.704.600 - 7.704.600 -
9-1400 Corporate Income Tax Expense - - - - - - - -

JUMLAH 10.570.273.790 10.570.273.790 262.205.300 262.205.300 10.802.504.890 10.802.504.890 4.856.828.090 5.324.841.250 5.945.676.800 5.477.663.640
NET PROFIT BEFORE TAX 468.013.160 468.013.160
5.324.841.250 5.324.841.250 5.945.676.800 5.945.676.800

PT. Cipta Sarana Cendekia - LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 26
 PT. KING SPORT
Jl. Letjen Suprapto No. 62 Kota Malang
INCOME STATEMENT
For the end of period December 31, 2024 (Rp)
Sales 5.153.659.000
Sales Discounts (453.217.000)
Sales Returns (255.905.000)
Service Income 72.000.750
Freight Collected 27.956.000
Late Fees Collected 42.500.000
NET SALES Rp 4.586.993.750

COST OF GOOD SOLD 3.188.946.900

Rp (3.188.946.900)
GROSS PROFIT Rp 1.398.046.850

OPERATING EXPENSES
Wages & Salaries Expense 397.600.000
Advertising Expense 14.537.000
Insurance Expense 16.600.000
Electricity, Telp, Internet & Water Exp 31.018.100
Bad Debt Expense 2.124.900
Professional Fees 194.100.000
Depreciation Expense 203.900.000
Supplies Expense 7.587.200
Repair & Mainternace Expense 5.250.000
Regional Tax Expense 9.069.800
BPJS Expense 46.251.340
Other Operating Expense 19.604.850

TOTAL OPERATING EXPENSE Rp (947.643.190)

NET PROFIT FROM OPERATING ACTIVITIES Rp 450.403.660

OTHER REVENUES & EXPENSES

Interest Revenue 26.773.000
Gain On Disposal Fixed Asset 1.952.500
Bank Service Charge (3.411.400)
Income Tax Expense (7.704.600)
TOTAL OTHER REVENUES & EXPENSES Rp 17.609.500
NET PROFIT BEFORE TAX Rp 468.013.160

FISCAL RECONCILIATION
Insurance Expense 1.250.000
Electricity, Telp, Internet & Water Exp 2.105.000
Bad Debt Expense 2.124.900
Interest Revenue (26.773.000)
Bank Service Charge 3.411.400
Income Tax Expense 7.704.600
(10.177.100)
TAXABLE INCOME/PhKP 457.836.060
PhKP NPEMBULATAN 457.836.000
CORPORATE INCOME TAX EXPENSE 11% X LABA FISKAL PEMBULATAN (50.361.960)
NET INCOME AFTER TAX 417.651.200

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 27
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
Kota Malang
RETAINED EARNING STATEMENT
For the end of period December 31, 2024 (Rp)
Retained Earnings, 1 January 2024 3.931.664.000

Add:
Net Profit After tax 417.651.200
Dividend (60.000.000)
357.651.200

Retained Earnings, 31 December 2024 4.289.315.200

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 28
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
MALANG

BALANCE SHEET
as of 31/12/2024

Per 31 Des 2023 Per 31 Des 2024 Per 31 Des 2023 Per 31 Des 2024
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Cash in Bank 1.642.791.925 2.175.343.460 Account Payable 396.575.000 453.256.000
Ovo Cash 8.500.000 8.646.600 Accrued Expense 31.254.000 36.122.450
Account Receivable 312.560.000 596.862.540 VAT-Out 20.128.000 58.268.540
Allowance for Doubtful Debt (1.875.000) (4.774.900) Income Tax Payable 1.825.600 3.586.250
Employee Receivable - 4.000.000 Income Tax Art.29 Payable 31.260.000 21.846.960
Merchandise Inventory 912.560.075 784.517.600 BPJS Payable 2.756.000 2.654.000
Office Supplies 12.600.000 18.758.600 Dividend Payable - 60.000.000
Prepaid Advertising - 7.073.000 Total Current Liabilities 483.798.600 635.734.200
Prepaid Insurance - 7.900.000
VAT-In 18.125.600 8.360.000
TOTAL LIABILITIES 483.798.600 635.734.200
Total Current Assets 2.905.262.600 3.606.686.900

EQUITY
Fixed Assets : Common Stock 500.000.000 500.000.000
Land 650.000.000 650.000.000 Retained Earnings 3.931.664.000 4.289.315.200
Building at Cost 576.000.000 576.000.000
Accum. Dep. Building (55.200.000) (84.000.000) TOTAL EQUITY 4.431.664.000 4.789.315.200
Office Equipment at Cost 330.000.000 330.000.000
Accum. Dep. Office Equipment (155.000.000) (237.500.000)
Vehicle at Cost 740.800.000 689.700.000
Accum. Dep. Vehicle (76.400.000) (105.837.500)
Total Fixed Assets 2.010.200.000 1.818.362.500

TOTAL ASSET 4.915.462.600 5.425.049.400 TOTAL LIABILITIES + EQUITIES 4.915.462.600 5.425.049.400

PT. Cipta Sarana Cendekia - LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 29
 PT. KING SPORT
Jl. Letjen Suprapto No. 62
MALANG
STATEMENT OF CASHFLOW
1/1/2024 through 31/12/2024

CASH FLOWS FROM OPERATING ACTIVITIES:

Net Profit After Tax 417.651.200
Adjusting to recincile net profit
Bad Debt Expense 2.899.900
Depreciation Expense 140.737.500
Cash flow from operating activities:
Increase of Account Receivable (284.302.540)
Increase of Employee Receivable (4.000.000)
Decrease of Merchandise Inventory 128.042.475
Increase of Office Supplies (6.158.600)
Increase of Prepaid Advertising (7.073.000)
Increase of Prepaid Insurance (7.900.000)
Decrease of VAT-In 9.765.600
Increase of Account Payable 56.681.000
Increase of Accrued Expense 4.868.450
Increase of VAT-Out 38.140.540
Increase of Income Tax Payable 1.760.650
Decrease of Income Tax Art.29 Payable (9.413.040)
Decrease of BPJS Payable (102.000)
Increase of Dividend Payable 60.000.000
123.946.935
Net Cash Provided By Operating Activities 541.598.135

CASH FLOWS FROM INVESTING ACTIVITIES :

Exchange of Vehicle 51.100.000
Net Cash Provided By Investing Activities 51.100.000

CASH FLOWS FROM FINANCING ACTIVITIES :

Payment of Dividends (60.000.000)
Net Cash Used In Financing Activities (60.000.000)
Net Incerase (Decrease) in Cash 532.698.135
Cash on 1 January 2024 1.651.291.925
Cash on 31 December 2024 2.183.990.060

PT. Cipta Sarana Cendekia - LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 30
 PT. KING SPORT
CLOSING JOURNAL ENTRIES
DECEMBER 2024
( In Rupiah )
DATE DESCRIPTION REF DEBET CREDIT

Des 31 Sales 4-1100 5.153.659.000

Service Income 4-1400 72.000.750
Freight Collected 4-1500 27.956.000
Late Fees Collected 4-1600 42.500.000
Interest Revenue 8-1100 26.773.000
Gain On Disposal Fixed Asset 8-1200 1.952.500
Income Summary 3-1400 5.324.841.250

31 Income Summary 3-1400 4.907.190.050

Sales Discounts 4-1200 453.217.000
Sales Returns 4-1300 255.905.000
Cost of Goods Sold 5-1100 3.188.946.900
Wages & Salaries Expense 6-1100 397.600.000
Advertising Expense 6-1200 14.537.000
Insurance Expense 6-1300 16.600.000
Electricity, Telp, Internet & Water Exp 6-1400 31.018.100
Bad Debt Expense 6-1500 2.124.900
Professional Fees 6-1600 194.100.000
Depreciation Expense 6-1700 203.900.000
Supplies Expense 6-1800 7.587.200
Repair & Mainternace Expense 6-1900 5.250.000
Regional Tax Expense 6-2000 9.069.800
BPJS Expense 6-2100 46.251.340
Regional Tax Expense 6-2200 19.604.850
Bank Service Charge 9-1100 3.411.400
Income Tax Expense 9-1300 7.704.600
Corporate Income Tax Expense 9-1400 50.361.960

31 Income Summary 3-1400 417.651.200

Retained Earning 3-1200 417.651.200

31 Retained Earning 3-1200 60.000.000

Dividend 3-1300 60.000.000

JUMLAH 10.709.682.500 10.709.682.500

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 31
 PT. KING SPORT
POST CLOSING TRIAL BALANCE
AS OF DECEMBER 31, 2024 (Rp)

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1101 Cash in Bank 2.175.343.460
1-1102 Ovo Cash 8.646.600
1-1103 Account Receivable 596.862.540
1-1104 Allowance for Doubtful Debt 4.774.900
1-1105 Employee Receivable 4.000.000
1-1106 Merchandise Inventory 784.517.600
1-1107 Office Supplies 18.758.600
1-1108 Prepaid Advertising 7.073.000
1-1109 Prepaid Insurance 7.900.000
1-1110 VAT-In 8.360.000
1-1111 Prepaid Income Tax -
1-2101 Land 650.000.000
1-2201 Building at Cost 576.000.000
1-2202 Accum. Dep. Building 84.000.000
1-2301 Office Equipment at Cost 330.000.000
1-2302 Accum. Dep. Office Equipment 237.500.000
1-2401 Vehicle at Cost 689.700.000
1-2402 Accum. Dep. Vehicle 105.837.500
2-1100 Account Payable 453.256.000
2-1200 Accrued Expense 36.122.450
2-1300 VAT-Out 58.268.540
2-1400 Income Tax Payable 3.586.250
2-1500 Income Tax Art.29 Payable 21.846.960
2-1600 BPJS Payable 2.654.000
2-1700 Dividend Payable 60.000.000
3-1100 Common Stock 500.000.000
3-1200 Retained Earning 4.289.315.200
JUMLAH 5.857.161.800 5.857.161.800

PT. Cipta Sarana Cendekia -LKS Tingkat Kab. Blora Tahun 2024
Bidang Lomba Accounting 32