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1lembar Kerja Buku Besar Dan Laporan Keuangan UD Sejuk Indonesia

The document is a financial report for UD. Sejuk Indonesia for the year ending December 31, 2024, including various ledgers such as accounts receivable, accounts payable, and general ledger entries. It contains detailed financial statements including a trial balance, income statement, balance sheet, and cash flow statement. The report outlines the company's financial position and activities for the specified period.

Uploaded by

Carina Schalia Putri
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6K views26 pages

1lembar Kerja Buku Besar Dan Laporan Keuangan UD Sejuk Indonesia

The document is a financial report for UD. Sejuk Indonesia for the year ending December 31, 2024, including various ledgers such as accounts receivable, accounts payable, and general ledger entries. It contains detailed financial statements including a trial balance, income statement, balance sheet, and cash flow statement. The report outlines the company's financial position and activities for the specified period.

Uploaded by

Carina Schalia Putri
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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LEMBAR KERJA

NAMA : ………………………..……….……..

KOMP. KEAHLIAN : ……………………………….…..…..

NOMOR INDUK : …………….………………………....

KELAS : …………………….……………..…..

JUDUL TUGAS : ………………………………..……..

……………….…………………..….

SMK NEGERI 1 LUBUKLINGGAU


TAHUN AJARAN 2024/2025
UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2024
(In Rupiah)

Nama : Toko Adnan Kode : C001


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Faras Kode : C002


Balance
Date Description Ref Debit Credit
Debit Credit
2024 Balance 82.695.000
DEC 13 Sales Journal 340.550.000 423.245.000

Nama : Toko Zahra Kode : C003


Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Toko Zulfa Kode : C004
Balance
Date Description Ref Debit Credit
Debit Credit
2024 Balance 74.925.000
DEC 2 Sales Journal 226.775.000 301.700.000
3 Sales Retur 29.970.000 271.730.000
31 Cash Receipt Journal 196.805.000 74.925.000

Nama : SMK 100 Kode : C005


Balance
Date Description Ref Debit Credit
Debit Credit
UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2024
(In Rupiah)

Nama : PT RAMA JAYA Kode : S001


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT RASKA BERKAH Kode : S002


Balance
Date Description Ref Debit Credit
Debit Credit

Nama : TUNAS NALENDRA Kode : S003


Balance
Date Description Ref Debit Credit
Debit Credit
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31,2024
(In Rupiah)
NO CUSTOMER BALANCE

Total…

LIST OF ACCOUNT PAYABLE BALANCE


DECEMBER 31,2024
(In Rupiah)
NO SUPPLIER BALANCE

Total…

LIST OF INVENTORY BALANCE


DECEMBER 31,2024
(In Rupiah)
NO PRODUCT BALANCE
1
2

Total…
UD. SEJUK INDONESIA
GENERAL LEDGER
DECEMBER 2024
Account Number:
Account: Cash in Bank GENERAL LEDGER
1-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Accounts Receivable GENERAL LEDGER
1-1300
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
1-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
1-1700
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Prepaid Rent GENERAL LEDGER
1-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: PPN Income GENERAL LEDGER
1-1900
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Equipment at Cost GENERAL LEDGER
1-2100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER
1-2110
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Tax Payable (22) GENERAL LEDGER
2-1400
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: PPN Payable GENERAL LEDGER
2-1700
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Summary GENERAL LEDGER
3-1300
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Sales Discount GENERAL LEDGER
4-1300
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Telephone, Internet & Electricity exp GENERAL LEDGER
6-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Depreciation Expense GENERAL LEDGER
6-1400
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Insurance Expense GENERAL LEDGER
6-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Bank Service Charge GENERAL LEDGER
9-1200
Balance
Date Description Ref. Debit Credit
Debit Credit

Account Number:
Account: Income Tax Expense GENERAL LEDGER
9-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
UD. SEJUK INDONESIA
TRIAL BALANCE
Per 31 December 2024

Acc. No. ACCOUNT NAME DEBIT CREDIT

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
3-1200 Deva Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity exp
6-1200 Office Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Maintenance expense
6-1900 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL
UD. SEJUK INDONESIA
ADJUSMENT ENTRIES
DECEMBER 2024

DATE ACCOUNT NAME REF DEBET CREDIT

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC. ACC.
AMOUNT AMOUNT
NUM NUM

TOTAL TOTAL
UD. SEJUK INDONESIA
WORKSHEET
December 2024
(in Rupiah)

Acc. Trial Balance Adjustment Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

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
3-1200 Deva Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
Acc. Trial Balance Adjustment Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

4-1400 Freight Collected


5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
Telephone, Internet & Electricity
6-1100 exp

6-1200 Office Supplies Expenses


6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Maintenance expense
6-1900 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL
UD. SEJUK INDONESIA
INCOME STATEMENT
For The Year Ended, December, 31, 2024
UD. SEJUK INDONESIA
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
UD. SEJUK INDONESIA
BALANCE SHEET
PER 31 DESEMBER 2024

ASSETS LIABILITIES + EQUITIES

TOTAL ASSETS - TOTAL LIABILITIES+EQUITIES


UD SEJUK INDONESIA
CASH FLOW STATEMENTS
DECEMBER 31, 2024
(In Rupiah)

CASH FLOWS FROM OPERATING ACTIVITIES:


Cash Provided by Operating Activities :

Net Cash Provided By Operating Activities

Cash Provided by Investment Activities :

Cash Provided by Financing Activities :

Cash Receive From Interest Revenue

Cash at End of Year


UD. SEJUK INDONESIA
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT CREDIT


RECAPITULATION
DEBIT CREDIT
Account Account
Amount Amount
Number Number

TOTAL TOTAL
UD. SEJUK INDONESIA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2024

ACCOUNT DEBIT CREDIT


ACCOUNT NAME
NUMBER Rp Rp

Amount ........................ - -

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