UD.

MAWAR COOL
TRIAL BALANCE
PER 30 NOVEMBER 2024
(Dalam rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp1,127,260,000 Rp -
1-1200 Petty Cash Rp8,700,000 Rp -
1-1300 Accounts Receivable Rp337,995,000 Rp -
1-1400 Allowance for Doubtful Debt Rp12,800,000
1-1500 Merchandise Inventory Rp415,500,000 Rp -
1-1600 Office Supplies Rp10,300,000 Rp -
1-1700 Prepaid Insurance Rp17,500,000 Rp -
1-1800 Prepaid Rent Rp22,500,000 Rp -
1-1900 PPN Income Rp48,760,000
1-2100 Equipment at Cost Rp22,000,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp16,500,000
2-1100 Accounts Payable Rp - Rp195,804,000
2-1200 Expense Payable Rp - Rp -
2-1300 Income Tax Payable (21) Rp - Rp -
2-1400 Income Tax Payable (22) Rp - Rp -
2-1500 Income Tax Payable (23) Rp - Rp -
2-1600 Income Tax Payable (25/29) Rp - Rp -
2-1700 PPN Payable Rp - Rp -
2-1800 PPN Outcome Rp - Rp81,610,000
2-2100 Bank Mandiri Loan Rp - Rp150,000,000
3-1100 Deva Capital Rp - Rp922,650,000
3-1200 Deva Drawing Rp25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp1,550,751,000
4-1200 Sales Return Rp24,000,000 Rp -
4-1300 Sales Discount Rp - Rp -
4-1400 Freight Collected Rp - Rp6,750,000
5-1100 Cost of goods Sold Rp698,400,000 Rp -
5-1200 Freight Paid Rp11,050,000 Rp -
6-1000 Advertising Expenses Rp - Rp -
6-1100 Telephone, Internet & Electricity ex Rp4,400,000 Rp -
6-1200 Office Supplies Expenses Rp11,400,000 Rp -
6-1300 Bad Debt Expense Rp4,950,000 Rp -
6-1400 Depreciation Expense Rp - Rp -
6-1500 Insurance Expense Rp16,500,000 Rp -
6-1600 Rent Expense Rp14,300,000 Rp -
6-1700 Wages & Salaries Expense Rp23,300,000 Rp -
6-1800 Maintenance expense Rp36,300,000 Rp -
 6-1900 Other Operating Expense Rp8,450,000
8-1100 Interest Revenue Rp19,267,000 Rp -
9-1100 Interest Expense Rp - Rp5,800,000
9-1200 Bank Service Charge Rp22,800,000 Rp -
9-1300 Income Tax Expense Rp6,600,000 Rp -
TOTAL Rp5,033,000 Rp -
Rp2,942,665,000 Rp2,942,665,000

ACCOU
ACCOUNT NAME DEBET CREDIT
NT NO
1-1100 Cash in Bank Rp1,127,260,000 Rp -
1-1200 Petty Cash Rp8,700,000 Rp -
1-1300 Accounts Receivable Rp337,995,000 Rp -
1-1400 Allowance for Doubtful Debt Rp12,800,000
1-1500 Merchandise Inventory Rp415,500,000 Rp -
1-1600 Office Supplies Rp10,300,000 Rp -
1-1700 Prepaid Insurance Rp17,500,000 Rp -
1-1800 Prepaid Rent Rp22,500,000 Rp -
Dec-99 PPN Income Rp48,760,000
Jan-00 Equipment at Cost Rp22,000,000 Rp -
Jan-10 Equipment Accum Dep Rp - Rp16,500,000
2-1100 Accounts Payable Rp - Rp195,804,000
2-1200 Expense Payable Rp - Rp -
2-1300 Income Tax Payable (21) Rp - Rp -
2-1400 Income Tax Payable (22) Rp - Rp -
2-1500 Income Tax Payable (23) Rp - Rp -
2-1600 Income Tax Payable (25/29) Rp - Rp -
2-1700 PPN Payable Rp - Rp -
PPN Outcome Rp - Rp81,610,000
Feb-00 Bank Mandiri Loan Rp - Rp150,000,000
3-1100 Deva Capital Rp - Rp922,650,000
3-1200 Deva Drawing Rp25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp1,550,751,000
4-1200 Sales Return Rp24,000,000 Rp -
4-1300 Sales Discount Rp - Rp -
4-1400 Freight Collected Rp - Rp6,750,000
5-1100 Cost of goods Sold Rp698,400,000 Rp -
5-1200 Freight Paid Rp11,050,000 Rp -
5-1300 Purchase Discount Rp - Rp -
6-1000 Advertising Expenses Rp4,400,000 Rp -
6-1100 Telephone, Internet & Electric Rp11,400,000 Rp -
6-1200 Office Supplies Expenses Rp4,950,000 Rp -
6-1300 Bad Debt Expense Rp - Rp -
6-1400 Depreciation Expense Rp16,500,000 Rp -
6-1500 Insurance Expense Rp14,300,000 Rp -
6-1600 Rent Expense Rp23,300,000 Rp -
6-1700 Wages & Salaries Expense Rp36,300,000 Rp -
6-1800 Maintenance expense Rp8,450,000
Jun-00 Other Operating Expense Rp19,267,000 Rp -
8-1100 Interest Revenue Rp - Rp5,800,000
9-1100 Interest Expense Rp22,800,000 Rp -
9-1200 Bank Service Charge Rp6,600,000 Rp -
9-1300 Income Tax Expense Rp5,033,000 Rp -
TOTAL Rp2,942,665,000 Rp2,942,665,000
Rp 1,125,960,000

#VALUE!

#VALUE!
 UD. MAWAR COOL
PURCHASE JOURNAL
DECEMBER 2024

DEBIT CREDIT
FACTUR POS MERCHANDISE ACCOUNTS
DATE DESCRIPTION PPN Income FREIGHT PAID
NO. REF INVENTORY PAYABLE
(1-1500) (1-1900) (5-1200) (2-1100)
Dec 8 F011 PT RAMA JAYA Rp 193,500,000 Rp 21,285,000 Rp 800,000 Rp 215,585,000

2024 16 317 PT RASKA BERKAH Rp 248,500,000 Rp 27,335,000 Rp 275,835,000

19 411 PT TUNAS NALENDRA Rp 138,500,000 Rp 15,235,000 Rp 1,500,000 Rp 155,235,000

Rp 580,500,000 Rp 63,855,000 Rp 2,300,000 Rp 646,655,000

AMOUNT
1-1500 1-1900 5-1200 2-1100

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

1-1500 580,500,000 2-1100 646,655,000
1-1900 63,855,000
5-1200 2,300,000

AMOUNT 646,655,000 AMOUNT 646,655,000

0
 UD. MAWAR COOL
SALES JOURNAL
DECEMBER 2024

DEBIT CRED
FACTUR POS ACCOUNTS COST OF GOODS
DATE DESCRIPTION SALES PPN OUTCOME
NO. REF RECEIVABLE SOLD
(1-1300) (5-1100) (4-1100) (2-1800)
Dec 2 F-12/01 Toko Zulfa Rp 226,775,000 165,000,000 Rp 202,500,000 Rp 22,275,000

2024 13 F-12/02 Toko Faras Rp 340,550,000 248,500,000 Rp 305,000,000 Rp 33,550,000

24 Toko Adnan Rp 14,985,000 11,000,000 Rp 13,500,000 Rp 1,485,000

F-12/03
28 Toko Zahra Rp 53,170,000 38,300,000 Rp 47,000,000 Rp 5,170,000
F-12/04
AMOUNT Rp 635,480,000 462,800,000 Rp 568,000,000 Rp 62,480,000

ACCOUNT NO.
(1-1300)
(5-1100)

TOTAL
 CREDIT
FREIGHT INCOME TAX MERCHANDISE
COLLECTED PAYABLE (22) INVENTORY
(4-1400) (2-1400) (1-1500)
Rp 2,000,000 165,000,000

Rp 2,000,000 248,500,000

11,000,000

Rp 1,000,000 38,300,000

Rp 5,000,000 462,800,000

AMOUNT ACCOUNT NO. AMOUNT

635,480,000 (1-1500) 462,800,000
462,800,000 (2-1800) 62,480,000
(4-1100) 568,000,000
(4-1400) 5,000,000

1,098,280,000 TOTAL 1,098,280,000

0
 UD. MAWAR COOL
CASH RECEIPT JOURNAL
DECEMBER 2024

DEBIT CREDIT

NO. POS
DATE DESCRIPTION OTHERS OTHERS
EVIDENCE REF ACCOUNT
CASH IN BANK
ACCOUNT ACCOUNT NO TOTAL RECEIVABLE ACCOUNT
(1-1100) (1-1300)
Dec 5 Cost Of Good Sold 5-1100 Rp 16,700,000 Sales
N-12/01 Penjualan Tunai Rp 22,755,000
2024 PPN Outcome

Mechandise Inventory

10 Rp 91,020,000
BKM12-1 Toko Adnan Rp 91,020,000
17 Rp 89,355,000 Rp 89,355,000
BKM12-2 Toko Zahra
31 Rp 196,805,000 Rp 196,805,000
BKM12-3 Toko Zulfa

AMOUNT Rp 399,935,000 Rp 16,700,000 377,180,000

ACCOUNT NO. AMOUNT

(1-1100) 399,935,000
5-1100 16,700,000

AMOUNT 416,635,000
CREDIT

OTHERS
ACCOUNT
TOTAL
NO

Rp 20,500,000
4-1100
2-1800 Rp 2,255,000

1-1500 Rp 16,700,000

39,455,000

ACCOUNT NO. AMOUNT

(1-1300) 377,180,000
1-1500 16,700,000
2-1800 2,255,000
4-1100 20,500,000

AMOUNT 416,635,000
-
 UD. MAWAR COOL
CASH PAYMENT JOURNAL
DECEMBER 2024
(In Rupiah)

DEBIT CREDIT

NO. CHECK POS OTHERS

DATE DESCRIPTION ACCOUNT
EVIDENCE NO. REFF CASH IN BANK
PAYABLE
ACCOUNT NAME ACC. NO TOTAL
(2-1100) (√) (1-1100)
Dec 9 60,606,000 60,606,000
BKK12-1 PT. Raska Berkah CP12-001

2024 23 Pembayaran Utang Bank Bank Mandiri Loan 2 2100 Rp 150,000,000 165,000,000
BKK12-2 CP12-002

Interest Expense 9-1100 Rp 15,000,000

26 Pembayaran Gaji Karyawan Wages & Salaries Expense 6-1700 Rp 10,000,000 10,000,000
BKK12-3 CP12-003

29 Pembayaran Service AC Maintenance Expanse 6-1800 Rp 1,500,000 1,500,000

BKK12-4

31 Pengisian Kas Kecil Petty Cash 1-1200 Rp 1,600,000 1,600,000

BKK12-5

AMOUNT 60,606,000 178,100,000 238,706,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

1-1200 1,600,000 (1-1100) 238,706,000
(2-1100) 60,606,000
6-1700 10,000,000
2 2100 150,000,000
6-1800 1,500,000
9-1100 15,000,000
TOTAL 238,706,000 TOTAL 238,706,000

0
 UD. MAWAR COOL
GENERAL JOURNAL
DECEMBER 2024

EVIDEN
DATE DESCRIPTION POS REF DEBIT CREDIT
CE NO
3 NK-1 Sales Return 4-1200 Rp 27,000,000
PPN Outcome 2-1800 Rp 2,970,000
Account Receivable 1-1300 Rp 29,970,000

Merchandise Inventory 1-1500 Rp 22,000,000 5-1100

Cost Of Goods Sold 5-1100 Rp 22,000,000
( Return Penjualan Pada Toko Zulfa )

20 N-TN 1 Account Payable 2-1100 Rp 18,093,000

PPN Income 1 1900 Rp 1,793,000
Merchandise Inventory 1-1500 Rp 16,300,000
( Return Pembelian )

AMOUNT Rp 70,063,000 Rp 70,063,000

ACCOUNT NO. AMOUNT ACCOUNT NO.

1-1500 Rp 22,000,000 1-1300
2-1100 Rp 18,093,000 1-1500
2-1800 Rp 2,970,000 1 1900
4-1200 Rp 27,000,000 5-1100
AMOUNT 70,063,000 AMOUNT
Rp 23,793,000

AMOUNT
Rp 29,970,000
Rp 16,300,000
Rp 1,793,000
Rp 22,000,000
70,063,000
 UD. MAWAR COOL
PETTY CASH JOURNAL
DECEMBER 2024

DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION PETTY CASH
NO ACCOUNTS ACC. NO TOTAL
(1-1200)
Dec 5 Expense Payable 2-1200
Pembayaran Listrik & Air Rp 900,000 Rp 900,000
2024 15 Office Suplies 1-1600
Pembelian Perlengkapan Rp 700,000 Rp 700,000

AMOUNT 1,600,000 1,600,000

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1600 700,000 (1-1200) 1,600,000
2-1200 900,000

TOTAL 1,600,000 TOTAL 1,600,000

 UD. MAWAR COO
INVENTORY CARD
DECEMBER, 2024
NAME : AC ASRI 2PK
KODE : AR18
( In Rupiah )
EVIDEN IN
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL

Dec Saldo Awal

2024 2 F-12/01 Faktur Penjualan
3 NK-1 Return Penjualan 2 Rp 5,700,000 Rp 11,400,000
5 n-12/01 Penjualan Tunai
8 F011 Faktur Pembelian 20 Rp 5,700,000 Rp 114,000,000
13 F-12/02 Faktur Penjualan
16 317 Faktur Pembelian 25 Rp 5,700,000 Rp 142,500,000
19 411 Faktur Pembelian 15 Rp 5,700,000 Rp 85,500,000
20 N-TN 1 Return Pembelian
24 F-12/03 Faktur Penjualan
28 F-12/04 Faktur Penjualan

UD. MAWAR COO

INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah )
EVIDEN IN
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL
Dec Saldo Awal

2024 2 F-12/01 Faktur Penjualan

3 NK-1 Return Penjualan 2 Rp 5,300,000 Rp 10,600,000

5 n-12/01 Penjualan Tunai

8 F011 Faktur Pembelian 15 Rp 5,300,000 Rp 79,500,000

13 F-12/02 Faktur Penjualan

16 317 Faktur Pembelian 20 Rp 5,300,000 Rp 106,000,000

19 411 Faktur Pembelian 10 Rp 5,300,000 Rp 53,000,000

20 N-TN 1 Return Pembelian

24 F-12/03 Faktur Penjualan

28 F-12/04 Faktur Penjualan

MAWAR COOL
VENTORY CARD
DECEMBER, 2024

METODE : FIFO
OUT BALANCE
UNIT PRICE TOTAL UNIT PRICE TOTAL

45 Rp 5,700,000 Rp 256,500,000
15 Rp 5,700,000 Rp 85,500,000 30 Rp 5,700,000 Rp 171,000,000
32 Rp 5,700,000 Rp 182,400,000
2 Rp 5,700,000 Rp 11,400,000 30 Rp 5,700,000 Rp 171,000,000
50 Rp 5,700,000 Rp 285,000,000
25 Rp 5,700,000 Rp 142,500,000 25 Rp 5,700,000 Rp 142,500,000
50 Rp 5,700,000 Rp 285,000,000
65 Rp 5,700,000 Rp 370,500,000
1 Rp 5,700,000 Rp 5,700,000 64 Rp 5,700,000 Rp 364,800,000
1 Rp 5,700,000 Rp 5,700,000 63 Rp 5,700,000 Rp 359,100,000
3 Rp 5,700,000 Rp 17,100,000 60 Rp 5,700,000 Rp 342,000,000

MAWAR COOL
VENTORY CARD
DECEMBER, 2024

METODE : FIFO
OUT BALANCE
UNIT PRICE TOTAL UNIT PRICE TOTAL
 30 Rp 5,300,000 Rp 159,000,000

15 Rp 5,300,000 Rp 79,500,000 15 Rp 5,300,000 Rp 79,500,000

17 Rp 5,300,000 Rp 90,100,000

1 Rp 5,300,000 Rp 5,300,000 16 Rp 5,300,000 Rp 84,800,000

31 Rp 5,300,000 Rp 164,300,000

20 Rp 5,300,000 Rp 106,000,000 11 Rp 5,300,000 Rp 58,300,000

31 Rp 5,300,000 Rp 164,300,000

41 Rp 5,300,000 Rp 217,300,000

2 Rp 5,300,000 Rp 10,600,000 39 Rp 5,300,000 Rp 206,700,000

1 Rp 5,300,000 Rp 5,300,000 38 Rp 5,300,000 Rp 201,400,000

4 Rp 5,300,000 Rp 21,200,000 34 Rp 5,300,000 Rp 180,200,000

 UD. MAWAR COOL
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1300 635,480,000 1-1500 462,800,000
5-1100 462,800,000 2-1800 62,480,000
4-1100 568,000,000
4-1400 5,000,000

TOTAL 1,098,280,000 TOTAL 1,098,280,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1100 399,935,000 1-1300 377,180,000
5-1100 16,700,000 1-1500 16,700,000
2-1800 2,255,000
4-1100 20,500,000

TOTAL 416,635,000 TOTAL 416,635,000

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1500 580,500,000 2-1100 646,655,000
1-1900 63,855,000
5-1200 2,300,000

Total 646,655,000 Total 646,655,000

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
2-1100 60,606,000 1-1100 238,706,000
1-1200 1,600,000
2-2100 150,000,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 15,000,000
Total 238,706,000 Total 238,706,000

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1500 22,000,000 1-1300 29,970,000
2-1100 18,093,000 1-1500 16,300,000
2-1800 2,970,000 1-1900 1,793,000
4-1200 27,000,000 5-1100 22,000,000
TOTAL 70,063,000 TOTAL 70,063,000
 PETTY CASH JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1600 700,000 1-1200 1,600,000
2-1200 900,000

TOTAL 1,600,000 TOTAL 1,600,000

 UD. MAWAR COOL
GENERAL LEDGER
DECEMBER 2024

Account: Cash in Bank GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
1 Saldo Awal 1,127,260,000
CRJ 399,935,000 1,527,195,000
CPJ 238,706,000 1,288,489,000

Account: Petty Cash GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
1 Saldo Awal Rp 8,700,000
CPJ 1,600,000 10,300,000
PC 1,600,000 8,700,000

Account: Accounts Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 337,995,000
SJ 635,480,000 973,475,000
CRJ 377,180,000 596,295,000
GJ 29,970,000 566,325,000

Account: Allowance for Doubtful Debt GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL
31 PENYESUAIAN AJP 1,358,125
Account: Merchandise Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 415,500,000
pj 580,500,000 996,000,000
sj 462,800,000 533,200,000
crj 16,700,000 516,500,000
gj Rp 22,000,000 538,500,000
gj Rp 16,300,000 522,200,000

Account: Office Supplies GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 10,300,000
PC 700,000 11,000,000
PENYESUAIAN AJP 8,825,000 2,175,000

Account: Prepaid Insurance GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 17,500,000
31 PENYESUAIAN AJP 1,750,000 15,750,000

Account: Prepaid Rent GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 22,500,000
31 PENYESUAIAN AJP 2,000,000 20,500,000
Account: PPN Income GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 48,760,000
31 PJ 63,855,000 112,615,000
31 GJ 1,793,000 110,822,000
31 PENYESUAIAN AJP 110,822,000 -

Account: Equipment at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 22,000,000

Account: Equipment Accum Dep GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL
31 PENYESUAIAN AJP 1,375,000

Account: Accounts Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

PJ 646,655,000
CPJ 60,606,000
GJ 18,093,000
Account: Expense Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
31 PC 900,000 900,000
31 PENYESUAIAN AJP 10,000,000

Account: Income Tax Payable (21) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Income Tax Payable (22) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Income Tax Payable (23) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Account: Income Tax Payable (25/29) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
31 PENYESUAIAN AJP 2,807,500

Account: PPN Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
31 PENYESUAIAN AJP 32,553,000

Account: PPN Outcome GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL
31 SJ 62,480,000
31 GJ Rp 2,970,000
31 CRJ Rp 2,255,000
31 PENYESUAIAN AJP 143,375,000

Account: Bank Mandiri Loan GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

150,000,000
Account: Deva Capital GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Deva Drawing GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 25,400,000

Account: Income Summary GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Sales GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
 SJ 568,000,000
CRJ 20,500,000

Account: Sales Return GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 24,000,000
GJ 27,000,000 51,000,000

Account: Sales Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Freight Collected GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

SJ 5,000,000

Account: Cost of goods Sold GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit
Rp 698,400,000
SJ 462,800,000 1,161,200,000
CRJ Rp 16,700,000 1,177,900,000
GJ 22,000,000 1,155,900,000

Account: Freight Paid GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 11,050,000
PJ 2,300,000 13,350,000

Account: Purchase Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Advertising Expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 4,400,000

Account: Telephone, Internet & Electricity exp GENERAL LEDGER

 Balance
Date Description Ref. Debit Credit
Debit
Rp 11,400,000

Account: Office Supplies Expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Saldo Awal Rp 4,950,000
31 Penyesuaian AJP 8,825,000 13,775,000

Account: Bad Debt Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
31 PENYESUAIAN AJP 1,358,125 1,358,125

Account: Depreciation Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 16,500,000
31 PENYESUAIAN AJP 1,375,000 17,875,000
Account: Insurance Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 14,300,000
PENYESUAIAN AJP 1,750,000 16,050,000

Account: Rent Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 23,300,000
PENYESUAIAN AJP 2,000,000 25,300,000

Account: Wages & Salaries Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDOO AWAL Rp 36,300,000
31 CPJ 10,000,000 46,300,000
31 PENYESYAIAN AJP 10,000,000 56,300,000

Account: Maintenance expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 8,450,000
CPJ 1,500,000 9,950,000
Account: Other Operating Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 19,267,000

Account: Interest Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Interest Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 22,800,000
CPJ 15,000,000 37,800,000

Account: Bank Service Charge GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Rp 6,600,000
Account: Income Tax Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
SALDO AWAL Rp 5,033,000
31 PENYESUAIAN AJP 2,807,500 7,840,500
 Account Number: PURCHASE JOURNAL
1-1100 ACCOUNT NO. AMOUNT ACCOUNT NO.
Balance 1-1500 580,500,000 2-1100
Credit 1-1900 63,855,000
5-1200 2,300,000

AMOUNT 646,655,000 AMOUNT

SALES JOURNAL
ACCOUNT NO. AMOUNT ACCOUNT NO.
(1-1300) 635,480,000
Account Number: 462,800,000 (2-1800)
1-1200 (4-1100)
Balance (4-1400)
Credit
TOTAL 1,098,280,000 TOTAL

CASH RECEIPT JOURNAL

ACCOUNT NO. AMOUNT ACCOUNT NO.
(1-1100) 399,935,000 (1-1300)
1-1900
2-1800
Account Number:
1-1300
Balance AMOUNT 399,935,000 AMOUNT
Credit
CASH PAYMENT JOURNAL
ACCOUNT NO. AMOUNT ACCOUNT NO.
1-1200 1,600,000 (1-1100)
(2-1100) 60,606,000
6-1700 10,000,000
2 2100 150,000,000
6-1800 1,500,000
9-1100 15,000,000
Account Number: TOTAL 238,706,000 TOTAL
1-1400
Balance GENERAL JOURNAL
Credit ACCOUNT NO. AMOUNT ACCOUNT NO.
Rp 12,800,000 1-1500 Rp 22,000,000 1-1300
14,158,125 2-1100 Rp 18,093,000 1-1500
2-1800 Rp 2,970,000 1 1900
4-1200 Rp 27,000,000
AMOUNT 70,063,000 AMOUNT
 Account Number:
1-1500
Balance
Credit

Account Number:
1-1600
Balance
Credit

Account Number:
1-1700
Balance
Credit

Account Number:
1-1800
Balance
Credit
 Account Number:
1-1900
Balance
Credit

Account Number:
1-2100
Balance
Credit

Account Number:
1-2110
Balance
Credit
Rp 16,500,000
17,875,000

Account Number:
2-1100
Balance
Credit
Rp 195,804,000
842,459,000
781,853,000
763,760,000
 Account Number:
2-1200
Balance
Credit

Account Number:
2-1300
Balance
Credit

Account Number:
2-1400
Balance
Credit

Account Number:
2-1500
Balance
Credit
 Account Number:
2-1600
Balance
Credit
2,807,500

Account Number:
2-1700
Balance
Credit
32,553,000

Account Number:
2-1800
Balance
Credit
Rp 81,610,000
144,090,000
141,120,000
143,375,000
-

Account Number:
2-2100
Balance
Credit
Rp 150,000,000
-
 Account Number:
3-1100
Balance
Credit
Rp 922,650,000

Account Number:
3-1200
Balance
Credit

Account Number:
3-1300
Balance
Credit

Account Number:
4-1100
Balance
Credit
Rp1,550,751,000
 2,118,751,000
2,139,251,000

Account Number:
4-1200
Balance
Credit

Account Number:
4-1300
Balance
Credit

Account Number:
4-1400
Balance
Credit
Rp 6,750,000
11,750,000

Account Number:
5-1100
Balance
 Credit

Account Number:
5-1200
Balance
Credit

Account Number:
5-1300
Balance
Credit

Account Number:
6-1000
Balance
Credit

Account Number:
6-1100
Balance
Credit

Account Number:
6-1200
Balance
Credit

Account Number:
6-1300
Balance
Credit

Account Number:
6-1400
Balance
Credit
 Account Number:
6-1500
Balance
Credit

Account Number:
6-1600
Balance
Credit

Account Number:
6-1700
Balance
Credit

Account Number:
6-1800
Balance
Credit
 Account Number:
6-1900
Balance
Credit

Account Number:
8-1100
Balance
Credit
Rp 5,800,000

Account Number:
9-1100
Balance
Credit

Account Number:
9-1200
Balance
Credit
 Account Number:
9-1300
Balance
Credit
 AMOUNT
646,655,000

646,655,000

AMOUNT
462,800,000
62,480,000
568,000,000
5,000,000

1,098,280,000

AMOUNT
377,180,000
16,700,000
2,255,000

396,135,000

AMOUNT
238,706,000

238,706,000

AMOUNT
Rp 29,970,000
Rp 16,300,000
Rp 1,793,000

48,063,000
 UD. MAWAR COOL
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUN
ACCOUNT NAME DEBET CREDIT
T NO
1 1-1100 Cash in Bank Rp 1,288,489,000
2 1-1200 Petty Cash Rp 8,700,000
3 1-1300 Accounts Receivable Rp 566,325,000
4 1-1400 Allowance for Doubtful Debt Rp 12,800,000
5 1-1500 Merchandise Inventory 522,200,000
6 1-1600 Office Supplies Rp 11,000,000
7 1-1700 Prepaid Insurance Rp 17,500,000
8 1-1800 Prepaid Rent Rp 22,500,000
9 1-1900 PPN Income Rp 110,822,000
10 1-2100 Equipment at Cost Rp 22,000,000
11 1-2110 Equipment Accum Dep Rp 16,500,000
12 2-1100 Accounts Payable Rp 763,760,000
13 2-1200 Expense Payable Rp 900,000
14 2-1300 Income Tax Payable (21)
15 2-1400 Income Tax Payable (22)
16 2-1500 Income Tax Payable (23)
17 2-1600 Income Tax Payable (25/29)
18 2-1700 PPN Payable
19 2-1800 PPN Outcome Rp 143,375,000
20 2-2100 Bank Mandiri Loan
21 3-1100 Deva Capital Rp 922,650,000
22 3-1200 Deva Drawing Rp 25,400,000
23 3-1300 Income Summary
24 4-1100 Sales Rp 2,139,251,000
25 4-1200 Sales Return Rp 51,000,000
26 4-1300 Sales Discount
27 4-1400 Freight Collected Rp 11,750,000
28 5-1100 Cost of goods Sold Rp 1,155,900,000
29 5-1200 Freight Paid Rp 13,350,000
30 6-1000 Advertising Expenses Rp 4,400,000
31 6-1100 Telephone, Internet & Electricity exp Rp 11,400,000
32 6-1200 Office Supplies Expenses Rp 4,950,000
33 6-1300 Bad Debt Expense
34 6-1400 Depreciation Expense Rp 16,500,000
35 6-1500 Insurance Expense Rp 14,300,000
36 6-1600 Rent Expense Rp 23,300,000
37 6-1700 Wages & Salaries Expense Rp 46,300,000
38 6-1800 Maintenance expense Rp 9,950,000
39 6-1900 Other Operating Expense Rp 19,267,000
40 8-1100 Interest Revenue Rp 5,800,000
41 9-1100 Interest Expense Rp 37,800,000
42 9-1200 Bank Service Charge Rp 6,600,000
43 9-1300 Income Tax Expense Rp 5,033,000
TOTAL Rp 4,015,886,000 Rp 4,015,886,000
Rp -
 UD. MAWAR COOL
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2024
(In Rupiah)

Nama : PT. Rama Jaya

Date Descrpition Ref Debet Kredit

Dec Balance
2024 8 Pembelian Rp 215,585,000

Nama : PT. Raska Berkah

Date Descrpition Ref Debet Kredit

Dec Balance
2024 9 Pembayaran Rp 60,606,000
16 Pembelian Rp 275,835,000

Nama : PT. Tunas Nalendra

Date Descrpition Ref Debet Kredit

Dec Balance
2024 19 Pembelian Rp 155,235,000
20 Pembelian Rp 18,093,000
OL
NT PAYABLE

Balance
Debet Kredit
Rp 61,938,000
Rp 277,523,000

Balance
Debet Kredit
Rp 60,606,000
-
Rp 275,835,000

Balance
Debet Kredit
Rp 73,260,000
Rp 228,495,000
Rp 246,588,000
 UD. MAWAR COOL
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2024
(In Rupiah)

Nama : Toko Adnan

Date Description Ref Debit Credit

Dec Balance
2024 10 Penerimaan Rp 91,020,000
24 Penjualan Rp 19,985,000

Nama : Toko Faras

Date Description Ref Debit Credit

Dec Balance
2024 13 Penjualan Rp 340,550,000

Nama : Toko Zahra

Date Description Ref Debit Credit

Dec Balance
2024 17 Penerimaan Rp 89,355,000
28 Penjualan Rp 53,170,000
Nama : Toko Zulfa

Date Description Ref Debit Credit

Dec Balance
2024 2 Penjualan Rp 226,775,000
3 Retur Penjualan Rp 29,970,000
31 Penerimaan Rp 196,805,000
OL
T RECEIVABLE

Kode : C001

Balance

Debit Credit

Rp 91,020,000
-
Rp 19,985,000

Kode : C002

Balance

Debit Credit

Rp 82,695,000
Rp 423,245,000

Kode : C003

Balance

Debit Credit

Rp 89,355,000
-
Rp 53,170,000
Kode : C004
Balance
Debit Credit
Rp 74,925,000
Rp 301,700,000
Rp 271,730,000
Rp 74,925,000
 UD. MAWAR COOL
ADJUSMENT ENTRIES
DECEMBER 2024

TGL NAMA AKUN REF DEBET CREDIT

2022 31 Office Supplies Expenses 6-1200 8,825,000
Des Office Supplies 1-1600 8,825,000

31 Rent Expense 6-1600 2,000,000

Prepaid Rent 1-1800 2,000,000

31 Insurance Expense 6-1500 1,750,000

Prepaid Insurance 1-1700 1,750,000

31 Bad Debt Expense 6-1300 1,358,125

Allowance for Doubtful Debt 1-1400 1,358,125

31 Depreciation Expense 6-1400 1,375,000

Equipment Accum Dep 1-2110 1,375,000

31 Wages & Salaries Expense 6-1700 10,000,000

Expense Payable 2-1200 10,000,000

31 PPN Outcome 2-1800 143,375,000

PPN Income 1-1900 110,822,000
PPN Payable 2-1700 32,553,000

31 Income Tax Expense 9-1300 2,807,500

Income Tax Payable (25/29) 2-1600 2,807,500

TOTAL 171,490,625 171,490,625

 UD. MAWAR
WORKSHE
December 2

Trial Balance Adjustment

Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT
1-1100 Cash in Bank Rp 1,288,489,000
1-1200 Petty Cash Rp 8,700,000
1-1300 Accounts Receivable Rp 566,325,000
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 522,200,000
1-1600 Office Supplies Rp 11,000,000
1-1700 Prepaid Insurance Rp 17,500,000
1-1800 Prepaid Rent Rp 22,500,000
1-1900 PPN Income Rp 110,822,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 16,500,000
2-1100 Accounts Payable Rp 763,760,000
2-1200 Expense Payable Rp 900,000
2-1300 Income Tax Payable (21)
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23)
2-1600 Income Tax Payable (25/29)
2-1700 PPN Payable
2-1800 PPN Outcome Rp 143,375,000 143,375,000
2-2100 Bank Mandiri Loan
3-1100 Deva Capital Rp 922,650,000
3-1200 Deva Drawing Rp 25,400,000
3-1300 Income Summary
4-1100 Sales Rp 2,139,251,000
4-1200 Sales Return Rp 51,000,000
4-1300 Sales Discount
4-1400 Freight Collected Rp 11,750,000
5-1100 Cost of goods Sold Rp 1,155,900,000
5-1200 Freight Paid Rp 13,350,000
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telephone, Internet & Electricity Rp 11,400,000
exp
6-1200 Office Supplies Expenses Rp 4,950,000 8,825,000
6-1300 Bad Debt Expense 1,358,125
6-1400 Depreciation Expense Rp 16,500,000 1,375,000
6-1500 Insurance Expense Rp 14,300,000 1,750,000
6-1600 Rent Expense Rp 23,300,000 2,000,000
6-1700 Wages & Salaries Expense Rp 46,300,000 10,000,000
6-1800 Maintenance expense Rp 9,950,000
6-1900 Other Operating Expense Rp 19,267,000
8-1100 Interest Revenue Rp 5,800,000
9-1100 Interest Expense Rp 37,800,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000 2,807,500
TOTAL 4,015,886,000 4,015,886,000
 UD. MAWAR COOL
WORKSHEET
December 2024

Adjustment Adjusted Trial Balance Income Summary Balance Sheet

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
1,288,489,000 1,288,489,000
8,700,000 8,700,000
566,325,000 566,325,000
1,358,125 14,158,125
522,200,000 522,200,000
8,825,000 2,175,000 2,175,000
1,750,000 15,750,000 15,750,000
2,000,000 20,500,000 20,500,000
110,822,000 - -
22,000,000 22,000,000
1,375,000 17,875,000
763,760,000
10,000,000 9,100,000

2,807,500 2,807,500
32,553,000 32,553,000
-

922,650,000
25,400,000 25,400,000

2,139,251,000 2,139,251,000
51,000,000 51,000,000

11,750,000 11,750,000
1,155,900,000 1,155,900,000
13,350,000 13,350,000
4,400,000 4,400,000
11,400,000 11,400,000
13,775,000 13,775,000
1,358,125 1,358,125
 17,875,000 17,875,000
16,050,000 16,050,000
25,300,000 25,300,000
56,300,000 56,300,000
9,950,000 9,950,000
19,267,000 19,267,000
5,800,000 5,800,000
37,800,000 37,800,000
6,600,000 6,600,000
7,840,500 7,840,500
3,919,704,625 3,919,704,625 1,448,165,625 2,156,801,000 2,471,539,000
708,635,375
2,156,801,000 2,156,801,000 2,471,539,000
-

(708,635,375)
Balance Sheet
CREDIT

14,158,125

17,875,000
763,760,000
9,100,000

2,807,500
32,553,000
- 2,446,139,000 840,253,625

922,650,000 1,605,885,375
1,762,903,625
708,635,375
2,471,539,000
 UD. MAWAR COOL
INCOME STATEMENT
For The Year Ended, December, 31, 2024
 UD. MAWAR COOL
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
 UD. MAWAR COOL
BALANCE SHEET
PER 31 DESEMBER 2024
 UD. MAWAR COOL
BALANCE SHEET
ER 31 DESEMBER 2024
 UD. MAWAR COOL
CASH FLOW STATEMENTS
DECEMBER 31, 2024
(In Rupiah)
Rp -
 UD. MAWAR COOL
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT

CREDIT
 UD MAWAR COOL
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2024

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable (21)
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23)
2-1600 Income Tax Payable (25/29)
2-1700 PPN Payable
2-1800 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Deva Capital

Amount ........................