UD.

SEJUK INDONESIA
TRIAL BALANCE
PER 30 NOVEMBER 2024

KODE NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 1,127,260,000
1-1200 Petty Cash Rp 8,700,000 Rp -
1-1300 Accounts Receivable Rp 337,995,000 Rp -
1-1400 Allowance for Doubtful Debt Rp 12,800,000
1-1500 Merchandise Inventory Rp 415,500,000 Rp -
1-1600 Office Supplies Rp 10,300,000 Rp -
1-1700 Prepaid Insurance Rp 17,500,000 Rp -
1-1800 Prepaid Rent Rp 22,500,000 Rp -
1-1900 PPN Income Rp 48,760,000
1-2100 Equipment at Cost Rp 22,000,000 Rp -
1-2110 Equipment Accum Dep Rp - Rp 16,500,000
2-1100 Accounts Payable Rp - Rp 195,804,000
2-1200 Expense Payable Rp - Rp 900,000
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 - Rp 81,610,000
2-2100 Bank Mandiri Loan Rp - Rp 150,000,000
3-1100 Deva Capital Rp - Rp 922,650,000
3-1200 Deva Drawing Rp 25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp 1,550,751,000
4-1200 Sales Return Rp 24,000,000 Rp -
4-1300 Sales Discount Rp - Rp -
4-1400 Freight Collected Rp - Rp 6,750,000
5-1100 Cost of goods Sold Rp 698,400,000 Rp -
5-1200 Freight Paid Rp 11,050,000 Rp -
6-1000 Advertising Expenses Rp 4,400,000 Rp -
6-1100 Telephone, Internet & Electricity exp Rp 12,300,000 Rp -
6-1200 Office Supplies Expenses Rp 4,950,000 Rp -
6-1300 Bad Debt Expense Rp - Rp -
6-1400 Depreciation Expense Rp 16,500,000 Rp -
6-1500 Insurance Expense Rp 14,300,000 Rp -
6-1600 Rent Expense Rp 23,300,000 Rp -
6-1700 Wages & Salaries Expense Rp 36,300,000 Rp -
6-1800 Maintenance expense Rp 8,450,000
6-1900 Other Operating Expense Rp 19,267,000 Rp -
8-1100 Interest Revenue Rp - Rp 5,800,000
9-1100 Interest Expense Rp 22,800,000 Rp -
9-1200 Bank Service Charge Rp 6,600,000 Rp -
9-1300 Income Tax Expense Rp 5,033,000 Rp -
TOTAL Rp 2,943,565,000 Rp 2,943,565,000
 UD. SEJUK INDONESIA
PURCHASE JOURNAL
DECEMBER 2024

DEBIT
FACTUR POS MERCHANDISE
DATE DESCRIPTION PPN Income FREIGHT PAID
NO. REF INVENTORY
(1-1500) (1-1900) (5-1200)
2024 8 F011 PT RAMA JAYA 193,500,000 21,285,000 800,000

Dec 16 317 PT RASKA BERKAH 248,500,000 27,335,000 -

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

TOTAL 580,500,000 63,855,000 2,300,000

ACCOUNT NO. AMOUNT ACCOUNT NO.

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

Total 646,655,000 Total

 CREDIT
ACCOUNTS
PAYABLE
(2-1100)
215,585,000

275,835,000

155,235,000

646,655,000

AMOUNT
646,655,000
0

646,655,000
 UD. SEJUK INDONESIA
SALES JOURNAL
DECEMBER 2024

DEBIT
FACTUR POS ACCOUNTS COST OF GOODS
DATE DESCRIPTION SALES
NO. REF RECEIVABLE SOLD
(1-1300) (5-1100) (4-1100)
2024 2 F-12/01 TOKO ZULFA 226,775,000 165,000,000 202,500,000

Dec 13 F-12/02 TOKO FARAS 340,550,000 248,500,000 305,000,000

24 F-12/03 SMK NEGERI 100 14,985,000 11,000,000 13,500,000

28 F-12/04 TOKO ZAHRA 53,170,000 38,300,000 47,000,000

TOTAL 635,480,000 462,800,000 568,000,000

SIA

CREDIT
FREIGHT INCOME TAX MERCHANDISE
PPN OUTCOME
COLLECTED PAYABLE (22) INVENTORY
(2-1800) (4-1400) (2-1400) (1-1500)
22,275,000 2,000,000 165,000,000

33,550,000 2,000,000 248,500,000

1,485,000 - 11,000,000
15 5,700,000
5,170,000 1,000,000 38,300,000
15 5,300,000
62,480,000 5,000,000 462,800,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

(1-1300) 635,480,000 (1-1500) 462,800,000 25 5,700,000
(5-1100) 462,800,000 (2-1400) - 20 5,300,000
(2-1800) 62,480,000
(4-1100) 568,000,000
(4-1400) 5,000,000 1 5,700,000
TOTAL 1,098,280,000 TOTAL 1,098,280,000 1 5,300,000

3 5,700,000
4 5,300,000
 85,500,000

79,500,000.00

165,000,000.00

142,500,000
106,000,000
248,500,000

5,700,000
5,300,000
11,000,000

17,100,000
21,200,000
38,300,000
 UD. SEJUK INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 2024

DEBIT
NO. POS
DATE DESCRIPTION
EVIDENCE REF OTHERS
CASH IN BANK
ACCOUNT ACCOUNT NO
(1-1100)
2024 5 N-12/01 penjualan tunai 22,755,000

Dec

Cost of goods Sold 5-1100

10 BKM12-1 Toko adnan 91,020,000

17 BKM12-2 Toko zahra 89,355,000

31 BKM12-3 Toko zulfa 196,805,000

TOTAL 399,935,000
UK INDONESIA
CEIPT JOURNAL
EMBER 2024

CREDIT

HERS ACCOUNT OTHERS

TOTAL RECEIVABLE ACCOUNT ACCOUNT NO TOTAL
(1-1300)
Sales 4-1100 20,500,000

PPN outcome 2-1800 2,255,000

16,700,000 Merchandise inventory 1-1500 16,700,000

91,020,000

89,355,000

196,805,000

16,700,000 377,180,000 39,455,000

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

-
2 5,700,000 11,400,000
1 5,300,000 5,300,000
16,700,000
 UD. SEJUK INDONESIA
CASH PAYMENT JOURNAL
DECEMBER 2024
(In Rupiah)

DEBIT

NO. CHECK POS

DATE DESCRIPTION ACCOUNT
EVIDENCE NO. REFF
PAYABLE

(2-1100)
2024 9 BKK12-1 PT Raska Berkah CP12-001 60,606,000

Dec 23 BKK12-2 Pembayaran Pinjaman Bank Mandiri CP12-002

26 BKK12-3 Pembayaran gaji karyawan CP12-003

29 BKK12-4 Pembayaran service ac CP12-004

31 BKK12-5 Pengisian kembali kas kecil CP12-005

TOTAL 60,606,000
ONESIA
OURNAL
2024
)

DEBIT CREDIT

OTHERS OTHERS
CASH IN BANK
ACCOUNT NAME ACC. NO TOTAL ACCOUNT NAME ACC. NO
(√) (1-1100)
60,606,000

Bank Mandiri Loan 2-2100 15,000,000

Interest Expense 9-1100 1,500,000 16,500,000

Wages & Salaries
6-1700 10,000,000 9,900,000 Income Tax Payable (21) 2-1300
Expense
Maintenance expense 6-1800 1,500,000 1,470,000 Income Tax Payable (23) 2-1500

Petty Cash 1-1200 1,600,000 1,600,000

29,600,000 90,076,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

2-1100 60,606,000 1-1100 90,076,000
1-1200 1,600,000 130,000
 2-2100 15,000,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 1,500,000
TOTAL 90,206,000 TOTAL 90,206,000
TOTAL

100,000
10,000,000 100,000 9,900,000
30,000
1,500,000 30,000 1,470,000

130,000
 UD. SEJUK INDONESIA
GENERAL JOURNAL
DECEMBER 2024
EVIDENC
DATE DESCRIPTION POS REF DEBIT CREDIT
E NO
2024 3 NK-1 Sales Return 4-1200 27,000,000
Dec PPN Outcome 2-1800 2,970,000
Accounts Receivable 1-1300 29,970,000
Merchandise Inventory 1-1500 22,000,000
Cost of goods Sold 5-1100 - 22,000,000
(toko zulfa)

20 N-TN1 Accounts Payable 2-1100 18,093,000

PPN Income 1-1900 1,793,000
Merchandise Inventory 1-1500 16,300,000
(PT Tunas Narendra)

TOTAL 70,063,000 70,063,000

ACCOUNT NO. AMOUNT ACCOUNT NO.

1-1500 22,000,000 1-1300
2-1800 2,970,000 5-1100
4-1200 27,000,000 1-1900
2-1100 18,093,000 1-1500
TOTAL 70,063,000 TOTAL
 2 5,700,000 11,400,000
2 5,300,000 10,600,000
22,000,000

AMOUNT
29,970,000
22,000,000
1,793,000
16,300,000
70,063,000
 UD. SEJUK INDONESIA
PETTY CASH JOURNAL
DECEMBER 2024

DEBIT
EVIDENCE
DATE DESCRIPTION
NO ACCOUNTS ACC. NO TOTAL

2024 5 V12-1 Pembayaran Rekening PLN Di Bln Nov Expense Payable 2-1200 900,000

Dec 15 V12-2 Pembelian perlengkapan kantor Office Supplies 1-1600 700,000

TOTAL 1,600,000

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

TOTAL 1,600,000 TOTAL

 KREDIT
PETTY CASH
(1-1200)
900,000

700,000

1,600,000

CREDIT
AMOUNT
1,600,000

1,600,000
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC ASRI 2PK
KODE : AR18
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE

2024 1 Saldo Awal

Dec 2 F12/01 Penjualan ke Toko zulfa 15 5,700,000
3 NK-1 Return Pembelian 2 5,700,000 11,400,000
5 N-12/01 Pelanggan Tunai 2 5,700,000
8 F011 Pembelian ke PT. Rama Jaya 20 5,700,000 114,000,000
13 F-12/02 Penjualan Ke Toko Faras 25 5,700,000
16 317 Pembelian Ke Pt. Raska Berkah 25 5,700,000 142,500,000
19 411 Pembelian Ke Pt. Tunas Nalendra 15 5,700,000 85,500,000
20 N-TN 1 Return Pembelian 1 5,700,000
24 F-12/03 Penjualan Ke Toko adnan 1 5,700,000
28 F-12/04 Penjualan Ke Toko Zahra 3 5,700,000
TOTAL
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah )
EVIDENC IN OUT
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE
2024 1 Saldo Awal
Dec 2 F12/01 Penjualan ke Toko Zulfa 15 5,300,000

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

5 N-12/01 Pelanggan Tunai 1 5,300,000

8 F011 Pembelian ke PT. Rama Jaya 15 5,300,000 79,500,000

13 F-12/02 Penjualan Ke Toko Faras 20 5,300,000

16 317 Pembelian Ke Pt. Raska Berkah 20 5,300,000 106,000,000

19 411 Pembelian Ke Pt. Tunas Nalendra 10 5,300,000 53,000,000

20 N-TN 1 Return Pembelian 2 5,300,000

24 F-12/03 Penjualan Ke Toko adnan 1 5,300,000

28 F-12/04 Penjualan Ke Toko Zahra 4 5,300,000

TOTAL
 METODE : AVERAGE
OUT BALANCE
TOTAL UNIT PRICE TOTAL

45 5,700,000 256,500,000
85,500,000 30 5,700,000 171,000,000
32 5,700,000 182,400,000
256,500,000 30 5,700,000 171,000,000
50 5,700,000 285,000,000
142,500,000 25 5,700,000 142,500,000
50 5,700,000 285,000,000
65 5,700,000 370,500,000
5,700,000 64 5,700,000 364,800,000
5,700,000 63 5,700,000 359,100,000
17,100,000 60 5,700,000 342,000,000
342,000,000
 METODE : AVERAGE
OUT BALANCE
TOTAL UNIT PRICE TOTAL

30 5,300,000 159,000,000
79,500,000 15 5,300,000 79,500,000

17 5,300,000 90,100,000
5,300,000 16 5,300,000 84,800,000

31 5,300,000 164,300,000

106,000,000 11 5,300,000 58,300,000

31 5,300,000 164,300,000

41 5,300,000 217,300,000

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

5,300,000 38 5,300,000 201,400,000

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

180,200,000
 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
2024 30 saldo awal 61,938,000
DEC 8 PURCHASE JOURNAL 215,585,000 277,523,000

277,523,000

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2024 30 Saldo awal 60,606,000
DEC 9 CASH PAYMENT JOURNAL 60,606,000 -
16 PURCHASE JOURNAL 275,835,000 275,835,000

275,835,000
Nama : TUNAS NALENDRA Kode : S003
Balance
Date Description Ref Debit Credit
Debit Credit
2024 30 Saldo awal 73,260,000
DEC 19 PURCHASE JOURNAL 155,235,000 228,495,000
20 GENERAL JOURNAL 18,093,000 210,402,000

210,402,000
 UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2024
(In Rupiah)

Nama : Toko Adnan Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Saldo awal 91,020,000
DEC 24 Sales jurnal 14,985,000 106,005,000
10 Cash receipet jurnal 91,020,000 14,985,000

14,985,000

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2024 Saldo awal 82,695,000
DEC 13 Sales jurnal 340,550,000 423,245,000

423,245,000

Nama : Toko Zahra Kode : C003

 Balance
Date Description Ref Debit Credit
Debit Credit
2024 Saldo awal 89,355,000
DEC 28 Sales Jurnal 53,170,000 142,525,000
17 Cash receipet jurnal 89,355,000 53,170,000

53,170,000

Nama : Toko Zulfa Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2024 30 Saldo awal 74,925,000
DEC 2 Sales jurnal 226,775,000 301,700,000
3 General jurnal 29,970,000 271,730,000

31 Cash recepeit jurnal 196,805,000 74,925,000

74,925,000

Nama : SMK NEGERI 100 Kode : C005

Balance
Date Description Ref Debit Credit
Debit Credit
DES 24 SALES JOURNAL 14,985,000 14,985,000

14,985,000
 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
2024 1 Opening Balance 1,127,260,000
Dec 31 CASH RECEIPT JOURNAL 399,935,000 1,527,195,000
31 CASH PAYMENT JOURNAL 90,076,000 1,437,119,000

1,437,119,000

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 8,700,000 -
Dec 31 CASH PAYMENT JOURNAL 1,600,000 10,300,000
31 PETTY CASH JOURNAL 1,600,000 8,700,000

8,700,000

Account Number:
Account: Accounts Receivable GENERAL LEDGER
1-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 337,995,000 -
Dec 31 SALES JOURNAL 635,480,000 973,475,000
31 CASH RECEIPT JOURNAL 377,180,000 596,295,000
31 GENERAL JOURNAL 29,970,000 566,325,000

566,325,000
 Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
1-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 12,800,000
Dec
12,800,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 415,500,000 -
Dec 31 PURCHASE JOURNAL 580,500,000 996,000,000
31 SALES JOURNAL 462,800,000 533,200,000
31 CASH RECEIPT JOURNAL 16,700,000 516,500,000
31 GENERAL JOURNAL 22,000,000 538,500,000
31 GENERAL JOURNAL 16,300,000 522,200,000

522,200,000

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 10,300,000 -
Dec 31 PETTY CASH JOURNAL 700,000 11,000,000

11,000,000

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
 Account: Prepaid Insurance GENERAL LEDGER
1-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 17,500,000 -
Dec

17,500,000

Account Number:
Account: Prepaid Rent GENERAL LEDGER
1-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 22,500,000 -
Dec

22,500,000

Account Number:
Account: PPN Income GENERAL LEDGER
1-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 48,760,000
Dec 31 PURCHASE JOURNAL 63,855,000 112,615,000
31 GENERAL JOURNAL 1,793,000 110,822,000

110,822,000

Account Number:
Account: Equipment at Cost GENERAL LEDGER
1-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 22,000,000 -
Dec
 22,000,000

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER
1-2110
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 16,500,000
Dec

16,500,000

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 195,804,000
Dec 31 PURCHASE JOURNAL 646,655,000 842,459,000
31 CASH PAYMENT JOURNAL 60,606,000 781,853,000
31 GENERAL JOURNAL 18,093,000 763,760,000

763,760,000

Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 900,000
Dec 31 PETTY CASH JOURNAL 900,000 -

-
 Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec 31 CASH PAYMENT JOURNAL 100,000 100,000
100,000

Account Number:
Account: Income Tax Payable (22) GENERAL LEDGER
2-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec 31 CASH PAYMENT JOURNAL 30,000 30,000

30,000

Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: PPN Payable GENERAL LEDGER
2-1700
 Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 81,610,000
Dec 31 SALES JOURNAL 62,480,000 144,090,000
31 CASH RECEIPT JOURNAL 2,255,000 146,345,000
31 GENERAL JOURNAL 2,970,000 143,375,000

143,375,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 150,000,000
Dec 31 CASH PAYMENT JOURNAL 15,000,000 135,000,000

135,000,000

Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 922,650,000
Dec
922,650,000
 Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 25,400,000 -
Dec

25,400,000

Account Number:
Account: Income Summary GENERAL LEDGER
3-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 1,550,751,000
Dec 31 SALES JOURNAL 568,000,000 2,118,751,000
31 CASH RECEIPT JOURNAL 20,500,000 2,139,251,000

2,139,251,000

Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 24,000,000 -
Dec 31 GENERAL JOURNAL 27,000,000 51,000,000

51,000,000

Account Number:
Account: Sales Discount GENERAL LEDGER
4-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 6,750,000
Dec 31 SALES JOURNAL 5,000,000 11,750,000

11,750,000

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 698,400,000 -
Dec 31 SALES JOURNAL 462,800,000 1,161,200,000
31 CASH RECEIPT JOURNAL 16,700,000 1,177,900,000
31 GENERAL JOURNAL 22,000,000 1,155,900,000

1,155,900,000
 Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 11,050,000 -
Dec 31 PURCHASE JOURNAL 2,300,000 13,350,000

13,350,000

Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 4,400,000 -
Dec
4,400,000

Account Number:
Account: Telephone, Internet & Electricity exp GENERAL LEDGER
6-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 12,300,000 -
Dec
12,300,000 -

Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 4,950,000 -
Dec
 4,950,000 -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - -
Dec

Account Number:
Account: Depreciation Expense GENERAL LEDGER
6-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 16,500,000 -
Dec

16,500,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER
6-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 14,300,000 -
Dec

14,300,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
 Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 23,300,000 -
Dec
23,300,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 36,300,000 -
Dec 31 CASH PAYMENT JOURNAL 10,000,000 46,300,000

46,300,000

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 8,450,000
Dec 31 CASH PAYMENT JOURNAL 1,500,000 9,950,000

9,950,000

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 19,267,000 -
Dec
19,267,000
 Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance - 5,800,000
Dec
5,800,000

Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 22,800,000 -
Dec 31 CASH PAYMENT JOURNAL 1,500,000 24,300,000

24,300,000

Account Number:
Account: Bank Service Charge GENERAL LEDGER
9-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 6,600,000 -
Dec

6,600,000

Account Number:
Account: Income Tax Expense GENERAL LEDGER
9-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
2024 1 Opening Balance 5,033,000 -
Dec
5,033,000
 UD. MAWAR COOL
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1-1100 Cash in Bank Rp 1,437,119,000
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 -
2-1300 Income Tax Payable (21) Rp 100,000
2-1400 Income Tax Payable (22) -
2-1500 Income Tax Payable (23) Rp 30,000
2-1600 Income Tax Payable (25/29) -
2-1700 PPN Payable -
2-1800 PPN Outcome Rp 143,375,000
2-2100 Bank Mandiri Loan Rp 135,000,000
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 exp Rp 12,300,000
6-1200 Office Supplies Expenses Rp 4,950,000
6-1300 Bad Debt Expense -
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages & Salaries Expense Rp 46,300,000
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 24,300,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000
TOTAL Rp 4,151,016,000 Rp 4,151,016,000
 0
ADJUSMENT ENTRIES
DECEMBER 2024

TGL NAMA AKUN REF DEBET CREDIT

2022 31 Office Supplies Expense 6-1200 8,825,000 Persediaan Awal
Des Office Supplies 1-1600 8,825,000 Persediaan Akhir
31 Rent Expense 6-1600 2,000,000
Prepaind Rent 1-1800 2,000,000
31 Insurance Expense 6-1500 1,750,000
Prepaind Insurance 1-1700 1,750,000
31 Bad Debt Expense 6-1300 1,358,125 2.50%
Allowance For Dubtful Debt 1-1400 1,358,125 Persediaan Awal
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 2,832,500
Income Tax Payable 2-1600 2,832,500 Sales
Freight Collected
TOTAL 171,515,625 171,515,625 Sales Discount
Sales Return
 11,000,000
2,175,000 -
8,825,000

566,325,000 14,158,125
12,800,000 1,358,125

Nov Des
1,550,751,000 2,139,251,000 588,500,000
6,750,000 11,750,000 5,000,000

24,000,000 51,000,000 27,000,000 -

566,500,000 0.50% 2,832,500
 0
WORKSHEET
December 2024

Trial Balance Adjustment

Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank Rp 1,437,119,000
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 Rp 1,358,125
1-1500 Merchandise Inventory Rp 522,200,000
1-1600 Office Supplies Rp 11,000,000 Rp Rp 8,825,000
1-1700 Prepaid Insurance Rp 17,500,000 Rp 1,750,000
1-1800 Prepaid Rent Rp 22,500,000 Rp 2,000,000
1-1900 PPN Income Rp 110,822,000 Rp 110,822,000
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 16,500,000 Rp 1,375,000
2-1100 Accounts Payable Rp 763,760,000
2-1200 Expense Payable - Rp 10,000,000
2-1300 Income Tax Payable (21) Rp 100,000
2-1400 Income Tax Payable (22) -
2-1500 Income Tax Payable (23) Rp 30,000
2-1600 Income Tax Payable (25/29) - Rp 2,832,500
2-1700 PPN Payable - Rp 32,553,000
2-1800 PPN Outcome Rp 143,375,000 Rp 143,375,000
2-2100 Bank Mandiri Loan Rp 135,000,000
 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 12,300,000
6-1200 exp
Office Supplies Expenses Rp 4,950,000 Rp 8,825,000
6-1300 Bad Debt Expense - Rp 1,358,125
6-1400 Depreciation Expense Rp 16,500,000 Rp 1,375,000
6-1500 Insurance Expense Rp 14,300,000 Rp 1,750,000
6-1600 Rent Expense Rp 23,300,000 Rp 2,000,000
6-1700 Wages & Salaries Expense Rp 46,300,000 Rp 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 24,300,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 5,033,000 Rp 2,832,500
TOTAL Rp 4,151,016,000 Rp 4,151,016,000 Rp 171,515,625 Rp 171,515,625

Rp 4,151,016,000 Rp 171,515,625
 0
WORKSHEET
December 2024

Adjusted Trial Balance Income Summary Balance Sheet

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Rp 1,437,119,000 Rp 1,437,119,000
Rp 8,700,000 Rp 8,700,000
Rp 566,325,000 Rp 566,325,000
Rp 14,158,125 Rp 14,158,125
Rp 522,200,000 Rp 522,200,000
Rp 2,175,000 Rp 2,175,000
Rp 15,750,000 Rp 15,750,000
Rp 20,500,000 Rp 20,500,000
Rp - -
Rp 22,000,000 Rp 22,000,000
Rp 17,875,000 Rp 17,875,000
Rp 763,760,000 Rp 763,760,000
Rp 10,000,000 Rp 10,000,000
Rp 100,000 Rp 100,000
- -
Rp 30,000 - Rp 30,000
Rp 2,832,500 Rp 2,832,500
Rp 32,553,000 Rp 32,553,000
Rp -
Rp 135,000,000 Rp 135,000,000
 Rp 922,650,000 Rp 922,650,000
Rp 25,400,000 Rp 25,400,000
- -
Rp 2,139,251,000 Rp 2,139,251,000
Rp 51,000,000 Rp 51,000,000
- -
Rp 11,750,000 Rp 11,750,000
Rp 1,155,900,000 Rp 1,155,900,000
Rp 13,350,000 Rp 13,350,000
Rp 4,400,000 Rp 4,400,000
Rp 12,300,000 Rp 12,300,000
Rp 13,775,000 Rp 13,775,000
Rp 1,358,125 Rp 1,358,125
Rp 17,875,000 Rp 17,875,000
Rp 16,050,000 Rp 16,050,000
Rp 25,300,000 Rp 25,300,000
Rp 56,300,000 Rp 56,300,000
Rp 9,950,000 Rp 9,950,000
Rp 19,267,000 Rp 19,267,000
Rp 5,800,000 Rp 5,800,000
Rp 24,300,000 Rp 24,300,000
Rp 6,600,000 Rp 6,600,000
Rp 7,865,500 Rp 7,865,500
Rp 4,055,759,625 Rp 4,055,759,625 Rp 1,435,590,625 Rp 2,156,801,000 Rp 2,620,169,000 Rp 1,898,958,625
Rp 721,210,375 Rp 721,210,375
Rp 4,055,759,625 Rp 2,156,801,000 Rp 2,156,801,000 Rp 2,620,169,000 Rp 2,620,169,000
2,594,769,000 841,308,625
1,753,460,375
 UD. MAWAR COOL
INCOME STATEMENT
For The Year Ended, December, 31, 2024
REVENUES:
4-1100 Sales Rp 2,139,251,000
4-1200 Sales Retru -Rp 51,000,000
4-1400 Freight Collected Rp 11,750,000
Net Sales: Rp 2,100,001,000
COST OF GOODS SOLD :
5-1100 Cost of goods sold Rp 1,155,900,000
5-1200 Freight Paid Rp 13,350,000
Total Cost of goods sold -Rp 1,169,250,000
Gorss Profit Rp 930,751,000
OPERATING EXPENSES :
6-1000 Advertising Expenses Rp 4,400,000
6-1100 Telphone, internet, & Electricity exp Rp 12,300,000
6-1200 Office Supplies Expenses Rp 13,775,000
6-1300 Bad Debt Expense Rp 1,358,125
6-1400 Depreciation Expense Rp 17,875,000
6-1500 Insurance Expense Rp 16,050,000
6-1600 Rent Expense Rp 25,300,000
6-1700 Wages & Salaries Expense Rp 56,300,000
6-1800 Maintenance expense Rp 9,950,000
6-1900 Other Operating Expense Rp 19,267,000
Total Expenses -Rp 176,575,125
Operating Profit Rp 754,175,875
OTHER REVENUES & GAINS :
8-1100 Interest Revenue Rp 5,800,000
Total Revenues Rp 5,800,000
OTHER EXPENSES & LOSES :
9-1100 Interest Expense Rp 24,300,000
9-1200 Bank Service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp 7,865,500
Total Other Expenses Rp 38,765,500
Total Other Revenue & Gains(Expenses and Loses) -Rp 32,965,500
Profit/Loses Rp 721,210,375
Rp 721,210,375
 UD. MAWAR COOL
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
Description Total
Deva Capital 1 Desember 922,650,000

Laba Bersih 721,210,375

Deva Drawing -25,400,000
Jumlah Penambahan Equity 695,810,375
Deva Capital 31 Desember 1,618,460,375
 0
BALANCE SHEET
PER 31 DESEMBER 2024

Current Assets : Current Liabilities :

Cash in Bank Rp 1,437,119,000 Accounts Payable Rp 763,760,000
Petty Cash Rp 8,700,000 Expense Payable Rp 10,000,000
Accounts Receivable Rp 566,325,000 Income Tax Payable (21) Rp 100,000
Allowance for Doubtful Debt -Rp 14,158,125 Income Tax Payable (22)
Merchandise Inventory Rp 522,200,000 Income Tax Payable (23) Rp 30,000
Office Supplies Rp 2,175,000 Income Tax Payable (25/29) Rp 2,832,500
Prepaid Insurance Rp 15,750,000 PPN Payable Rp 32,553,000
Prepaid Rent Rp 20,500,000 PPN Outcome -
Total Current Assets Rp 2,558,610,875 PPN Income -
Total Current Liabilities:
Fixed Assets :
Equipment at Cost Rp 22,000,000 Long Term Liabilities :
Equipment Accum Dep -Rp 17,875,000 Bank Mandiri Loan Rp 135,000,000
Total Fixed Assets Rp 4,125,000 Total Long Term Liabilities

Equity :
Deva Capital Rp 1,618,460,375
Total Equity

TOTAL ASSETS: Rp 2,562,735,875

Rp 809,275,500

Rp 135,000,000

Rp 1,618,460,375

Rp 2,562,735,875
 UD. MAWAR COOL
CASH FLOW STATEMENTS
DECEMBER 31, 2024

CASH FLOWS FROM OPERATING ACTIVITIES:

Cash in
Receive Payment From Customer Rp 377,180,000
Sales on cash Rp 22,755,000
Total : Rp 399,935,000

Cash out
Repay Trade Payable To Supplier -Rp 60,606,000
Payment Wages & Salaries Expense -Rp 9,900,000
Payment Expense payable -Rp 900,000
Maintenance expense -Rp 1,470,000
Office Supplies -Rp 700,000
Total -Rp 73,576,000
Net Cash Used In Operating Activities Rp 326,359,000

CASH FLOWS FROM INVESTING ACTIVITIES:

Cash in Rp
Total : Rp

Cash out
Payament bank mandiri loan -Rp 15,000,000
Interest Expense -Rp 1,500,000
Total : -Rp 16,500,000
Net Cash Used In Financing Activities -Rp 16,500,000
Net Increase (Decrease) In Cash Rp 309,859,000
Cash at Beginning of Year Rp 1,135,960,000
Cash at End of Year Rp 1,445,819,000
Kenaikan Kas Rp 309,859,000
-Rp 15,750,000
 UD. MAWAR COOL
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT CREDIT

DES 31 Sales 4-1100 Rp 2,139,251,000
Freight Collected 4-1400 Rp 11,750,000
Interest Revenue 8-1100 Rp 5,800,000
Income Summary 3-1300 Rp 2,156,801,000

31 Income Summary 3-1300 Rp 1,435,590,625

Sales Discount 4-1300 Rp
Sales Return 4-1200 Rp 51,000,000
Cost of goods Sold 5-1100 Rp 1,155,900,000
Freight Paid 5-1200 Rp 13,350,000
Advertising Expenses 6-1000 Rp 4,400,000
Telephone, Internet & Electricity exp 6-1100 Rp 12,300,000
Office Supplies Expenses 6-1200 Rp 13,775,000
Bad Debt Expense 6-1300 Rp 1,358,125
Depreciation Expense 6-1400 Rp 17,875,000
Insurance Expense 6-1500 Rp 16,050,000
Rent Expense 6-1600 Rp 25,300,000
Wages & Salaries Expense 6-1700 Rp 56,300,000
Maintenance expense 6-1800 Rp 9,950,000
Other Operating Expense 6-1900 Rp 19,267,000
Interest Expense 9-1100 Rp 24,300,000
Bank Service Charge 9-1200 Rp 6,600,000
Income Tax Expense 9-1300 Rp 7,865,500

31 Income Summary 3-1300 Rp 721,210,375

Deva Capital 3-1200 Rp 721,210,375
31 Income Summary 3-1300 Rp 25,400,000
Deva Drawing 3-1200 Rp 25,400,000

TOTAL Rp 4,339,002,000 Rp 4,339,002,000

 UD MAWAR COOL
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2024

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 1,437,119,000
1-1200 Petty Cash Rp 8,700,000
1-1300 Accounts Receivable Rp 566,325,000
1-1400 Allowance for Doubtful Debt Rp 14,158,125
1-1500 Merchandise Inventory Rp 522,200,000
1-1600 Office Supplies Rp 2,175,000
1-1700 Prepaid Insurance Rp 15,750,000
1-1800 Prepaid Rent Rp 20,500,000
1-1900 PPN Income -
1-2100 Equipment at Cost Rp 22,000,000
1-2110 Equipment Accum Dep Rp 17,875,000
2-1100 Accounts Payable Rp 763,760,000
2-1200 Expense Payable Rp 10,000,000
2-1300 Income Tax Payable (21) Rp 100,000
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23) Rp 30,000
2-1600 Income Tax Payable (25/29) Rp 2,832,500
2-1700 PPN Payable Rp 32,553,000
2-1800 PPN Outcome Rp -
2-2100 Bank Mandiri Loan Rp -
3-1100 Deva Capital Rp 1,618,460,375

Amount ........................ Rp 2,594,769,000 Rp 2,459,769,000