PT.

MISTERMIXER AUTHORISED DEALER

Jl. Gatot Subroto No. 27 MIXER
Bandung

BUKTI MEMORIAL
From : Bagian Keuangan dan Akuntansi No. Memo : M-12/02
To : Accounting Clerks Tanggal : 31-Dec-22
Description :
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Bag. Keuangan melakukan perhitungan penyusutan aset tetap atas Building, Equipment, dan Automobile
2 Listrik, air, dan telepon (utilities expenses) Des 2022 akan dibayar Januari 2023 Rp. 5.537.500
3 Prepaid insurance yang telah jatuh tempo untuk bulan Desember 2022 Rp. 15.750.000

4 Laporan stock opname menunjukkan office supplies yang masih tersisa Rp. 31.445.600
5 Taksiran piutang dagang tak tertagih sebesar 10% dari saldo piutang dagang per 31 Des 2022
6 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua akun tersebut ditutup dan
saldonya dipindahkan ke VAT Receivable/Payable
7 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Jan 2023 Rp. 5.885.300
8 Hasil rekonsiliasi bank BANK MAYAPADA yang telah dibuat (saldo per bank telah benar),
sebesar Rp. 4.149.658.212 hal-hal yang menyebabkan perbedaan adalah :
-Interest income Rp. 4.856.750
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense) Rp. 398.700
-Bank Service Charge Rp. 245.850
9 Gaji bulan Desember 2022 yang akan dibayar Januari 2023:
Wages & Salaries Expenses Rp. 108.705.700
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp. 9.932.150
Gaji yang masih harus dibayar (Accrued Expenses) Rp. 98.773.550
10 Bunga atas notes payable yang masih harus dibayar (accrued expense)
11 Buatlah jurnal (penutup) untuk menutup akun-akun nominal

Kabag. Keuangan, Dibukukan Oleh,

sar ah
(Sarah) ( )

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GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2022
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27

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28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45
46 46
47 47
48 48
49 49
50 50
51 51
52 52
53 TOTAL 53

RECAPITULATION
Date Signature
DEBIT CREDIT Preparedby : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ .....................

TOTAL TOTAL

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WORKING SHEET
December, 31 2022
(in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 4.145.446.012 - 1
2 1-120 Petty Cash 47.715.600 - 2
3 1-130 Accounts Receivable 769.263.300 - 3
4 1-140 Allowance for Bad Debt - 60.790.000 4
5 1-150 Merchandise Inventory 172.550.000 - 5
6 1-160 Office Supplies 55.430.000 - 6
7 1-170 Prepaid Insurance 236.250.000 - 7
8 1-180 Prepaid Rent - - 8
9 1-190 VAT (Value Added Tax) Receivable - - 9
10 1-191 VAT (Value Added Tax) In 31.086.000 - 10
11 1-192 Prepaid Income Tax Article 25 38.767.500 - 11
12 1-193 Investment 332.500.000 - 12
13 1-310 Land 9.550.000.000 - 13
14 1-320 Buildings 5.250.000.000 - 14
15 1-321 Acc. Depreciation – Buildings - 1.290.625.000 15

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16 1-330 Equipment 2.400.000.000 - 16
17 1-331 Acc. Depreciaton – Equipment - 1.475.000.000 17
18 1-340 Automobile 2.175.000.000 - 18
19 1-341 Acc. Depreciaton – Automobile - 1.336.718.750 19
20 2-110 Accounts Payable - 313.686.000 20
21 2-120 Accrued Expense - - 21
22 2-130 VAT (Value Added Tax) Payable - - 22
23 2-131 VAT (Value Added Tax) Out - 94.222.700 23
24 2-132 Income Tax Article 21 Payable - - 24
25 2-133 Income Tax Article 23 Payable - - 25
26 2-134 Income Tax Article 25/29 Payable - - 26
27 2-135 Dividend Payable - - 27
28 2-136 Notes Payable - 300.000.000 28
29 2-210 Bank Loan - - 29
30 3-110 Stock Capital - 4.061.000.000 30
31 3-130 Retained Earnings - 13.780.715.600 31
32 3-140 Dividend 201.500.000 - 32
33 3-150 Income Summary - - 33
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34 4-110 Sales - 10.328.498.300 34
35 4-120 Sales Discount 76.933.638 - 35
36 4-130 Sales Return and Allowance 35.600.100 - 36
37 5-110 Cost of Merchandise Sold 5.217.471.500 - 37
38 6-110 Utilities Expense 60.344.600 - 38
39 6-120 Office Supplies Expense 43.222.100 - 39
40 6-130 Bad Debts Expense 123.446.700 - 40
41 6-140 Spoilage Expense 14.605.700 - 41
42 6-150 Depreciation Expense 764.843.750 - 42
43 6-160 Insurance Expense 141.750.000 - 43
44 6-170 Rent Expenses - - 44
45 6-180 Wages and Salaries Expense 1.064.531.600 - 45
46 6-190 Advertising Expense 54.934.500 - 46
47 6-200 Others Operating Expense 87.643.750 - 47
48 8-110 Interest Income - 54.200.500 48
49 8-140 Freights Collected - 39.895.400 49
50 8-150 Late Fees Collected - 23.458.100 50
51 8-160 Dividend Revenue - 55.000.000 51
52 9-110 Interest Expenses 42.777.900 - 52
53 9-120 Bank Service Charges 27.332.500 - 53
54 9-140 Income Tax Article 4(2) Expense 22.950.500 - 54
55 9-145 Income Tax Expense - - 55
56 9-150 Late Fees Expenses 29.913.100 - 56
57 57
58 58
59 Net Income/Net Loss - - 59
60 TOTAL 33.213.810.350 33.213.810.350 60

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