NERACA SALDO AWAL

Nomor Akun Nama Akun Debit Kredit

11110 Cash in Bank 350,000,000
11140 Petty Cash 5,000,000
11200 Account Receivable 420,000,000
11600 Prepaid Taxes 4,000,000
11800 Merchandise Inventory 136,400,000
12100 Land 450,000,000
12510 Office Equip at Cost 150,000,000
12520 Office Equip Accum Dep'n 15,000,000
22200 Account Payable 320,000,000
22310 VAT Out
22330 VAT In
22500 Accrued Expenses 20,250,000
22700 Income Tax Payable
23100 Bank Loans 210,000,000
31100 Capital Stock 244,000,000
38000 Retained Earnings 76,560,000
39100 Income Summary
41000 Sales 1,100,640,000
45000 Freight Collected
51000 Cost of Goods Sold 412,000,000
61020 Bank Charges
61030 Depreciation 15,000,000
61060 Office Supplies 12,000,000
61080 Telephone 3,000,000
61140 Repairs & Maintenance 2,000,000
62010 Advertising 1,000,000
65130 Wages & Salaries 23,000,000
66060 Electricity 3,200,000
66090 Water 750,000
81000 Interest Income 2,100,000
91000 Interest Expense 1,200,000
92000 Income Tax Expense
TOTAL 1,988,550,000 1,988,550,000

-
 PT SUKSES
CASH RECEIPT JOURNAL
DESEMBER 2021

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION OTHER ACCOUNT OTHER
CASH IN BANK ACCT
ACCOUNT TOTAL RECEIVABLE ACCOUNT ACCT NO.
NO.
2021 11 01/BKM Toko Cantik Rp 150,000,000 Rp 150,000,000
DEC 15 02/BKM Toko Gina Rp 20,000,000 Rp 20,000,000
18 25/SS Penjualan Tunai Rp 151,182,000.00 Cost of Goods Sold ### Sales
VAT Out
Merchandise Inventory
19 03/BKM Toko Ambar Rp 120,000,000.00 Rp 120,000,000.00

Total
Account Number

RECAPITULATION CASH RECEIPT JOURNAL

DEBIT CREDIT
ACCOUNT
ACCOUNT NO. AMOUNT
NO.

Total Total
 PT SUKSES
RECEIPT JOURNAL
DESEMBER 2021

CREDIT
OTHER
TOTAL

###
Rp14,982,000.00
Rp90,841,255.96

RECAPITULATION CASH RECEIPT JOURNAL

CREDIT
AMOUNT
 PT SUKSES
CASH PAYMENT JOURNAL
DESEMBER 2021

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT OTHER
CASH IN BANK
PAYABLE ACCOUNT ACCT NO. TOTAL
Pembayaran gaji karyawan bulan
2021 1 01/BKK Accrued Expenses 22500
November Rp 10,250,000.00 Rp 10,250,000.00
DEC 2 02/BKK PT Bintang Rp 170,000,000.00 Rp 170,000,000.00
10 03/BKK Utang Bank Bank Loans Rp 5,000,000.00 Rp 5,950,000.00
Interest Expense Rp 950,000.00
16 04/BKK PT Rembulan Rp 150,000,000.00 Rp 150,000,000.00
28 05/BKK Beban gaji Wages & Saleries Rp 9,000,000.00 Rp 9,000,000.00

Total
Account Number

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT SUKSES
PURCHASE JOURNAL
DECEMBER 2021
DEBIT CREDIT
DATE INVOICE NO VENDOR'S MERCHANDISE ACCOUNTS
VAT IN
INVENTORY PAYABLE
2021 7 11/RB PT Rembulan Rp 80,000,000.00 Rp 8,800,000.00 Rp 88,800,000.00
DEC 25 30/RB PT Rembulan Rp 91,800,000.00 Rp 10,098,000.00 Rp 101,898,000.00
29 30/BT PT Bintang Rp 88,000,000.00 Rp 9,680,000.00 Rp 97,680,000.00

Total

Account Number

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PT SUKSES
SALES JOURNAL
DECEMBER 2021
DEBIT CREDIT
DATE INVOICE NO CUSTOMER ACCOUNT Freight
SALES VAT Out
RECEIVABLE Collected
2021 5 11/SS Toko Budi Rp 121,878,000.00 ### ###
Dec

Total
Account Number

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PT SUKSES
GENERAL JOURNAL
DECEMBER 2021
DOC.
DATE ACCOUNT NAME ACC NO. DEBIT CREDIT
NO.
2021 5 11/SS Cost of Goods Sold Rp 77,600,000.00
Dec Merchandise Inventory Rp 77,600,000.00
8 1/ND Account Payable Rp 7,992,000.00
Merchandise Inventory Rp 7,200,000.00
VAT In Rp 792,000.00

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PT SUKSES
PETTY CASH
DECEMBER 2021

INVOICE DEBIT CREDIT

DATE DESCRIPTION
NO ACCOUNT ACCT NO. TOTAL PETTY CASH
2021 9 01/VKK Beban telepon bulan lalu Accrued Expenses 22500 Rp 200,000 Rp 200,000
DEC 12 02/VKK Biaya iklan Advertising Rp 125,000 Rp 125,000
20 03/VKK Beban air Water Rp 300,000 Rp 300,000

Total

RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PT SUKSES
KARTU PERSEDIAAN DESEMBER 2021
NOMOR ITEM : KB NAMA BARANG : KIPAS BESAR
METODE : AVERAGE
IN OUT BALANCE
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
2021 1 Saldo 35 Rp 2,800,000.00 Rp 98,000,000.00
DEC 5 Toko Budi 20 Rp 2,800,000.00 Rp 56,000,000.00 15 Rp 2,800,000.00 Rp 42,000,000.00
7 PT Rembulan 21 Rp 2,500,000.00 Rp 52,500,000.00 36 Rp 2,625,000.00 Rp 94,500,000.00
8 PT Rembulan 2 Rp 2,500,000.00 Rp 5,000,000.00 34 Rp 2,632,352.94 Rp 89,500,000.00
18 Toko Gina 25 Rp 2,632,352.94 Rp 65,808,823.53 9 Rp 2,632,352.94 Rp 23,691,176.47
25 PT Rembulan 22 Rp 2,400,000.00 Rp 52,800,000.00 31 Rp 2,467,457.31 Rp 76,491,176.47
29 PT Bintang 22 Rp 2,500,000.00 Rp 55,000,000.00 53 Rp 2,480,965.59 Rp 131,491,176.47
 PT SUKSES
KARTU PERSEDIAAN DESEMBER 2021
NOMOR ITEM : KK NAMA BARANG : KIPAS KECIL
METODE : AVERAGE
IN OUT BALANCE
DATE DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
2021 1 Saldo 32 Rp 1,200,000.00 Rp 38,400,000.00
DEC 5 Toko Budi 18 Rp 1,200,000.00 Rp 21,600,000.00 14 Rp 1,200,000.00 Rp 16,800,000.00
7 PT Rembulan 25 Rp 1,100,000.00 Rp 27,500,000.00 39 Rp 1,135,897.44 Rp 44,300,000.00
8 PT Rembulan 2 Rp 1,100,000.00 Rp 2,200,000.00 37 Rp 1,137,837.84 Rp 42,100,000.00
18 Toko Gina 22 Rp 1,137,837.84 Rp 25,032,432.43 15 Rp 1,137,837.84 Rp 17,067,567.57
25 PT Rembulan 30 Rp 1,300,000.00 Rp 39,000,000.00 45 Rp 1,245,945.95 Rp 56,067,567.57
29 PT Bintang 30 Rp 1,100,000.00 Rp 33,000,000.00 75 Rp 1,187,567.57 Rp 89,067,567.57
 PT SUKSES
BUKU BESAR

Cash in Bank 11110

Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 11140

Balance
Date Description Ref Debit Credit
Debit Credit

Account Receivable 11200

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Taxes 11600

Balance
Date Description Ref Debit Credit
Debit Credit

Merchandise Inventory 11800

Balance
Date Description Ref Debit Credit
Debit Credit
Land 12100
Balance
Date Description Ref Debit Credit
Debit Credit

Office Equip at Cost 12510

Balance
Date Description Ref Debit Credit
Debit Credit

Office Equip Accum Dep'n 12520

Balance
Date Description Ref Debit Credit
Debit Credit

Account Payable 22200

Balance
Date Description Ref Debit Credit
Debit Credit

VAT Out 22310

Balance
Date Description Ref Debit Credit
Debit Credit

VAT In 22330
Balance
Date Description Ref Debit Credit
Debit Credit
Accrued Expenses 22500
Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Payable 22700

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Loans 23100

Balance
Date Description Ref Debit Credit
Debit Credit

Capital Stock 31100

Balance
Date Description Ref Debit Credit
Debit Credit

Retained Earnings 38000

Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 39100

Balance
Date Description Ref Debit Credit
Debit Credit
Sales 41000
Balance
Date Description Ref Debit Credit
Debit Credit

Freight Collected 45000

Balance
Date Description Ref Debit Credit
Debit Credit

Cost of Goods Sold 51000

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Charges 61020

Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation 61030
Balance
Date Description Ref Debit Credit
Debit Credit

Office Supplies 61060

Balance
Date Description Ref Debit Credit
Debit Credit
Telephone 61080
Balance
Date Description Ref Debit Credit
Debit Credit

Repairs & Maintenance 61140

Balance
Date Description Ref Debit Credit
Debit Credit
2021 1 Saldo awal p Rp 2,000,000 Rp -
DEC

Advertising 62010
Balance
Date Description Ref Debit Credit
Debit Credit

Wages & Salaries 65130

Balance
Date Description Ref Debit Credit
Debit Credit

Electricity 66060
Balance
Date Description Ref Debit Credit
Debit Credit

Water 66090
Balance
Date Description Ref Debit Credit
Debit Credit
Interest Income 81000
Balance
Date Description Ref Debit Credit
Debit Credit

Interest Expense 91000

Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expense 92000

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SUKSES
TRIAL BALANCE
DECEMBER 2021
Account No Account Name Debit Credit
11110 Cash in Bank
11140 Petty Cash
11200 Account Receivable
11600 Prepaid Taxes
11800 Merchandise Inventory
12100 Land
12510 Office Equip at Cost
12520 Office Equip Accum Dep'n
22200 Account Payable
22310 VAT Out
22330 VAT In
22500 Accrued Expenses
22600 Income Tax Payable
23100 Bank Loans
31100 Capital Stock
38000 Retained Earnings
39100 Income Summary
41000 Sales
45000 Freight Collected
51000 Cost of Goods Sold
61020 Bank Charges
61030 Depreciation
61060 Office Supplies
61080 Telephone
61140 Repairs & Maintenance
62010 Advertising
65130 Wages & Salaries
66060 Electricity
66090 Water
81000 Interest Income
91000 Interest Expense
92000 Income Tax Expense
TOTAL
 PT SUKSES
JURNAL PENYESUAIAN
BULAN DESEMBER 2022

TGL KETERANGAN REF DEBIT KREDIT

2021
DES

RECAPITULATION
DEBIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total
 PT SUKSES
NERACA LAJUR
Desember 2021
KODE NERACA SALDO AJP NSD RUGI LABA NERACA
AKUN NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11110 Cash in Bank
11140 Petty Cash
11200 Account Receivable
11600 Prepaid Taxes
11800 Merchandise Inventory
12100 Land
12510 Office Equip at Cost
12520 Office Equip Accum Dep'n
22200 Account Payable
22310 VAT Out
22330 VAT In
22500 Accrued Expenses
22600 Income Tax Payable
23100 Bank Loans
31100 Capital Stock
38000 Retained Earnings
39100 Income Summary
41000 Sales
45000 Freight Collected
51000 Cost of Goods Sold
61020 Bank Charges
61030 Depreciation
61060 Office Supplies
61080 Telephone
61140 Repairs & Maintenance
62010 Advertising
65130 Wages & Salaries
66060 Electricity
66090 Water
81000 Interest Income
91000 Interest Expense
92000 Income Tax Expense

Jumlah
 PT SUKSES
PROFIT AND LOSS
December 2021
Sales 1,346,640,000
Cost of Goods Sold 580,441,261
Bruto 766,198,739

Depreciation 15,625,000
Office Supplies 12,000,000
Telephone 4,100,000
Repairs & Maintenance 2,000,000
Advertising 1,125,000
Wages & Saleries 32,000,000
Electricity 5,700,000
Waer 1,050,000
total beban 73,600,000

Laba Sebelum pajak 692,598,739

Interest Income 2,100,000

Interest Expense 2,150,000
Income Tax Expense 6,733,200
laba usaha 685,815,539
 PT SUKSES
STATEMENTS OF CHANGE IN EQUITY
DECEMBER 2021
RETAIRNED
DESCRIPTION COMMOND STOCK TOTAL
EARNING
Balance, 1 Des 2021

Laba

Deviden

Total
 PT SUKSES
BALANCE SHEET
31 DESEMBER 2022
 PT SUKSES
CASH FLOW REPORT
DECEMBER 2022

Arus Kas dari Aktivitas Operasi

Arus Kas dari Aktivitas Investasi

Arus Kas dari Aktivitas Pendanaan

Kenaikan Kas dan setara kas

Saldo awal kas dan setara kas
Saldo akhir kas dan setara kas
 PT SUKSES
JURNAL PENUTUP
DECEMBER 2022
TGL KETERANGAN REF DEBIT KREDIT
2022
DEC
 PT SUKSES
POST CLOSING TRIAL BALANCE
DECEMBER 2022
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NUMBER

TOTAL