UD.

SEJUK INDONESIA
TRIAL BALANCE
PER 30 NOVEMBER 2024
(Dalam rupiah)
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp 1,125,960,000 Rp -
1-1200 Petty Cash Rp 10,000,000 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 1,549,851,000
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 ex Rp 11,400,000 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 2,942,665,000 Rp 2,942,665,000
 UD. SEJUK INDONESIA
PURCHASE JOURNAL
DECEMBER 2024

DEBIT CREDIT
FACTUR POS MERCHANDIS FREIGHT ACCOUNTS
DATE DESCRIPTION PPN Income
NO. REF E INVENTORY PAID PAYABLE
(1-1500) (1-1900) (5-1200) (2-1100)
Des 8 F011 PT Rama Jaya v 193,500,000 21,285,000 800,000 215,585,000

16 317 PT Raska Berkah v 248,500,000 27,335,000 275,835,000

19 411 PT Tunas Nalendra v 138,500,000 15,235,000 1,500,000 155,235,000

28

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

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

0
 UD. SEJUK INDONESIA
SALES JOURNAL
DECEMBER 2024

DEBIT CREDIT
COST OF FREIGHT MERCHANDI
FACTUR DESCRIPTI POS ACCOUNTS PPN
DATE GOODS SALES COLLECTE SE
NO. ON REF RECEIVABLE OUTCOME
SOLD D INVENTORY
(1-1300) 5-1100 (4-1100) (2-1800) (4-1400) (1-1500)
Des 2 F-12/01 Toko Zulfa V 226,775,000 165,000,000 202,500,000 22,275,000 2,000,000 165,000,000

13 F-12/02 Toko Faras V 340,550,000 248,500,000 305,000,000 33,550,000 2,000,000 248,500,000

24 F-12/03 SMK Negeri 1 V 14,985,000 11,000,000 13,500,000 1,485,000 11,000,000

28 F-12/04 Toko Zahra V 53,170,000 38,300,000 47,000,000 5,170,000 1,000,000 38,300,000

TOTAL 635,480,000 462,800,000 568,000,000 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
5-1100 462,800,000 2-1800 62,480,000
4-1100 568,000,000
4-1400 5,000,000

TOTAL ### TOTAL ###

0
 UD. SEJUK INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 2024

DEBIT CREDIT
NO. POS
DATE DESCRIPTION OTHERS OTHERS
EVIDENCE REF ACCOUNT
CASH IN BANK ACCOUNT ACCOUNT
ACCOUNT TOTAL RECEIVABLE ACCOUNT TOTAL
NO NO
(1-1100) (1-1300)
Des. 5 N-12/01 Pelanggan Tunai V 22,755,000 Sales 4-1100 20,500,000

V PPN Outcome 2-1800 2,255,000

V Cost of Goods Sold 5-1100 16,700,000 Merchandise Inventory 1-1500 16,700,000

10 BKM12-1 Toko Adnan V 91,020,000 91,020,000

17 BKM12-2 Toko Zahra V 89,355,000 89,355,000

31 BKM12-3 Toko Zulfa V 196,805,000 196,805,000

TOTAL 399,935,000 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

-
 UD. SEJUK INDONESIA
CASH PAYMENT JOURNAL
DECEMBER 2024
(In Rupiah)

DEBIT CREDIT

NO. CHECK POS OTHERS OTHERS

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

23 BKK12-2 Pembayaran Pinjaman Bank Mand

CP12-002 V Bank Mandiri Loan 2-2100 15,000,000 16,500,000

Interest expense 9-1100 1,500,000

Income Tax
Wages & Salaries Payable
26 BKK12-3 Pembayaran Gaji Karyawan CP12-003 V 6-1700 10,000,000 9,900,000
expense (21)
Income Tax 2-1300 100,000
Maintenance Payable
29 BKK12-4 Pembayaran Service AC CP12-004 V 6-1800 1,500,000 1,470,000
Expense (23) 2-1500 30,000
31 BKK12-5 Pengisian Kembali Kas Kecil CP12-005 V Petty Cash 1-1200 1,600,000 1,600,000

TOTAL ### 29,600,000 90,076,000 130,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

2-1100 60,606,000 1-1100 90,076,000
1-1200 1,600,000 2-1300 100,000
2-2100 15,000,000 2-1500 30,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 1,500,000
TOTAL 90,206,000 TOTAL 90,206,000
0
 UD. SEJUK INDONESIA
GENERAL JOURNAL
DECEMBER 2024

EVIDEN
DATE DESCRIPTION POS REF DEBIT CREDIT
CE NO
Des 3 NK-1 Sales Return 4-1200 27,000,000
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 Nalendra)

TOTAL 70,063,000 70,063,000

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
 UD. SEJUK INDONESIA
PETTY CASH JOURNAL
DECEMBER 2024

DEBIT KREDIT
EVIDENCE
DATE DESCRIPTION PETTY CASH
NO ACCOUNTS ACC. NO TOTAL
(1-1200)
Des 5 V12-1 Pembayaran Rekening LTA Nov 2 Expense Payab 2-1200 900,000 900,000

15 V12-2 Pembelian Perlengkapan Kantor Office Supplies 1-1600 700,000 700,000

TOTAL 1,600,000 1,600,000

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

TOTAL ### TOTAL 1,600,000

 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC ASRI 2PK
KODE : AR18
( In Rupiah ) METODE : MOVING AVERAGE

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

2024 1 V Opening Balance 45 5,700,000 256,500,000

DEC 2 F-12/01 Toko Zulfa 15 5,700,000 85,500,000 30 5,700,000 171,000,000
3 N-12/01 Toko Zulfa Return -2 5,700,000 -11,400,000 32 5,700,000 182,400,000
6 KN-12/01Penjualan Tunai 2 5,700,000 11,400,000 30 5,700,000 171,000,000
8 FR.05 PT Rama Jaya 20 5,700,000 114,000,000 50 5,700,000 285,000,000
13 F-12/02 Toko Faras 25 5,700,000 142,500,000 25 5,700,000 142,500,000
16 FRB.12 PT Raska Berkah 25 5,700,000 142,500,000 50 5,700,000 285,000,000
19 TN.15 PT Tunas Nalendra 15 5,700,000 85,500,000 65 5,700,000 370,500,000
20 KTN.03 PT Tunas Nalendra RET -1 5,700,000 (5,700,000) 64 5,700,000 364,800,000
24 F-12/03 SMK Negeri 100 1 5,700,000 5,700,000 63 5,700,000 359,100,000
28 F-12/03 Toko Zahra 3 5,700,000 17,100,000 60 5,700,000 342,000,000
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah ) METODE : MOVING AVERAGE
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2024 1 V Opening Balance 30 5,300,000 159,000,000

DEC 2 F-12/01 Toko Zulfa 15 5,300,000 79,500,000 15 5,300,000 79,500,000

3 N-12/01 Toko Zulfa Return -2 5,300,000 -10,600,000 17 5,300,000 90,100,000

6 KN-12/01Penjualan Tunai 1 5,300,000 5,300,000 16 5,300,000 84,800,000

8 FR.05 PT Rama Jaya 15 5,300,000 79,500,000 31 5,300,000 164,300,000

13 F-12/02 Toko Faras 20 5,300,000 106,000,000 11 5,300,000 58,300,000

16 FRB.12 PT Raska Berkah 20 5,300,000 106,000,000 31 5,300,000 164,300,000

19 TN.15 PT Tunas Nalendra 10 5,300,000 53,000,000 41 5,300,000 217,300,000

20 KTN.03 PT Tunas Nalendra -2 5,300,000 (10,600,000) 39 5,300,000 206,700,000

24 F-12/03 SMK Negeri 100 1 5,300,000 5,300,000 38 5,300,000 201,400,000

28 F-12/03 Toko Zahra 4 5,300,000 21,200,000 34 5,300,000 180,200,000

G AVERAGE
G AVERAGE
 UD. SEJUK INDONESIA
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 90,076,000
1-1200 1,600,000 2-1300 100,000
2-2100 15,000,000 2-1500 30,000
6-1700 10,000,000
6-1800 1,500,000
9-1100 1,500,000
Total 90,206,000 Total 90,206,000

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. 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 1 Balance 61,938,000
DEC 8 Pembelian 215,585,000 277,523,000

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance 60,606,000
DEC 9 Pelunasan 60,606,000 -
16 Pembelian 275,835,000 275,835,000

Nama : TUNAS NALENDRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance 73,260,000
DEC 19 Pembelian 155,235,000 228,495,000
20 Retur 18,093,000 210,402,000
 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 Balance 91,020,000
DEC 10 Pelunasan 91,020,000 -

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance 82,695,000
DEC 13 Penjualan 340,550,000 423,245,000

Nama : Toko Zahra Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance 89,355,000
DEC 17 Pelunasan 89,355,000 -
28 Penjualan 53,170,000 53,170,000
Nama : Toko Zulfa Kode : C004
Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance 74,925,000
DEC 2 Penjualan 226,775,000 301,700,000
3 Retur 29,970,000 271,730,000
31 Pelunasan 196,805,000 74,925,000

Nama : SMK NEGERI 100 Kode : S004

Balance
Date Description Ref Debit Credit
Debit Credit
2024 1 Balance
DEC 24 Penjualan 14,985,000 14,985,000
Rp 277,523
Rp 275,835
Rp 210,402,000
Rp 210,955,358
 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

DEC

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2024

DEC

Nama : Toko Zahra Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2024

DEC
Nama : Toko Zulfa Kode : C004
Balance
Date Description Ref Debit Credit
Debit Credit
2024
DEC
 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
Dec 1 Opening Balance 1,127,260,000 -
31 CRJ 399,935,000 - 1,527,195,000 -
31 CPJ - 90,076,000 1,437,119,000 -
31 SJR - - 1,437,119,000 -
31 PJR - - 1,437,119,000 -
31 PCB - - 1,437,119,000 -
1-1100 31 MJM - - 1,437,119,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,700,000 -
31 CRJ - - 8,700,000 -
31 CPJ 1,600,000 - 10,300,000 -
31 SJR - - 10,300,000 -
31 PJR - - 10,300,000 -
31 PCB - 1,600,000 8,700,000 -
1-1200 31 MJM - - 8,700,000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
1-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 337,995,000 -
31 SJR 635,480,000 973,475,000 -
31 CRJ - 377,180,000 596,295,000 -
31 CPJ - 596,295,000 -
31 PJR - - 596,295,000 -
31 PCB - - 596,295,000 -
1-1300 31 MJM - 29,970,000 566,325,000 -

Account Number:
Account: Allowance for Doubtful Debt GENERAL LEDGER
1-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,800,000
31 CRJ - - - 12,800,000
31 CPJ - - - 12,800,000
31 SJR - - - 12,800,000
31 PJR - - - 12,800,000
 31 PCB - - - 12,800,000
1-1400 31 MJM - - - 12,800,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 415,500,000 -
31 CRJ - 16,700,000 398,800,000 -
31 CPJ - - 398,800,000 -
31 SJR - 462,800,000 - 64,000,000
31 PJR 580,500,000 - 516,500,000 -
31 PCB - - 516,500,000 -
1-1500 31 MJM 22,000,000 16,300,000 522,200,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,300,000 -
31 CRJ - - 10,300,000 -
31 CPJ - - 10,300,000 -
31 SJR - - 10,300,000 -
31 PJR - - 10,300,000 -
31 PCB 700,000 - 11,000,000 -
1-1600 31 MJM - - 11,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
1-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 17,500,000 -
31 CRJ - - 17,500,000 -
31 CPJ - - 17,500,000 -
31 SJR - - 17,500,000 -
31 PJR - - 17,500,000 -
31 PCB - - 17,500,000 -
1-1700 31 MJM - - 17,500,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
1-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,500,000 -
31 CRJ - - 22,500,000 -
31 CPJ - - 22,500,000 -
31 SJR - - 22,500,000 -
31 PJR - - 22,500,000 -
31 PCB - - 22,500,000 -
1-1800 31 MJM - - 22,500,000 -

Account Number:
Account: PPN Income GENERAL LEDGER
1-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 48,760,000
31 CRJ - - 48,760,000 -
31 CPJ - - 48,760,000 -
31 SJR - - 48,760,000 -
31 PJR 63,855,000 - 112,615,000 -
31 PCB - - 112,615,000 -
1-1900 31 MJM - 1,793,000 110,822,000 -

Account Number:
Account: Equipment at Cost GENERAL LEDGER
1-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,000,000 -
31 CRJ - - 22,000,000 -
31 CPJ - - 22,000,000 -
31 SJR - - 22,000,000 -
31 PJR - - 22,000,000 -
31 PCB - - 22,000,000 -
1-2100 31 MJM - - 22,000,000 -

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER
1-2110
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 16,500,000
31 CRJ - - - 16,500,000
31 CPJ - - - 16,500,000
31 SJR - - - 16,500,000
31 PJR - - - 16,500,000
31 PCB - - - 16,500,000
1-2110 31 MJM - - - 16,500,000

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 194,904,000
31 CRJ - - - 194,904,000
31 CPJ 60,606,000 - - 134,298,000
31 SJR - - - 134,298,000
31 PJR - 646,655,000 - 780,953,000
 31 PCB - - - 780,953,000
2-1100 31 MJM 18,093,000 - - 762,860,000

Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 900,000
31 CRJ - - - 900,000
31 CPJ - - - 900,000
31 SJR - - - 900,000
31 PJR - - - 900,000
31 PCB 900,000 - - -
2-1200 31 MJM - - - -

Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - 100,000 - 100,000
31 SJR - - - 100,000
31 PJR - - - 100,000
31 PCB - - - 100,000
2-1300 31 MJM - - - 100,000

Account Number:
Account: Income Tax Payable (22) GENERAL LEDGER
2-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1400 31 MJM - - - -

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - 30,000 - 30,000
 31 SJR - - - 30,000
31 PJR - - - 30,000
31 PCB - - - 30,000
2-1500 31 MJM - - - 30,000

Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1600 31 MJM - - - -

Account Number:
Account: PPN Payable GENERAL LEDGER
2-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
2-1700 31 MJM - - - -

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 81,610,000
31 CRJ - 2,255,000 - 83,865,000
31 CPJ - - - 83,865,000
31 SJR - 62,480,000 - 146,345,000
31 PJR - - - 146,345,000
31 PCB - - - 146,345,000
2-1800 31 MJM 2,970,000 - - 143,375,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 150,000,000
 31 CRJ - - - 150,000,000
31 CPJ 15,000,000 - - 135,000,000
31 SJR - - - 135,000,000
31 PJR - - - 135,000,000
31 PCB - - - 135,000,000
2-2100 31 MJM - - - 135,000,000

Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 922,650,000
31 CRJ - - - 922,650,000
31 CPJ - - - 922,650,000
31 SJR - - - 922,650,000
31 PJR - - - 922,650,000
31 PCB - - - 922,650,000
31 MJM - - - 922,650,000

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 25,400,000 -
31 CRJ - - 25,400,000 -
31 CPJ - - 25,400,000 -
31 SJR - - 25,400,000 -
31 PJR - - 25,400,000 -
31 PCB - - 25,400,000 -
3-1200 31 MJM - - 25,400,000 -

Account Number:
Account: Income Summary GENERAL LEDGER
3-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
3-1300 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1,550,751,000
31 CRJ - 20,500,000 - 1,571,251,000
31 CPJ - - - 1,571,251,000
31 SJR - 568,000,000 - 2,139,251,000
31 PJR - - - 2,139,251,000
31 PCB - - - 2,139,251,000
4-1100 31 MJM - - - 2,139,251,000

Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 24,000,000 -
31 CRJ - - 24,000,000 -
31 CPJ - - 24,000,000 -
31 SJR - - 24,000,000 -
31 PJR - - 24,000,000 -
31 PCB - - 24,000,000 -
31 MJM 27,000,000 - 51,000,000 -

Account Number:
Account: Sales Discount GENERAL LEDGER
4-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
31 MJM - - - -

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 6,750,000
31 CRJ - - - 6,750,000
31 CPJ - - - 6,750,000
31 SJR - 5,000,000 - 11,750,000
31 PJR - - - 11,750,000
31 PCB - - - 11,750,000
4-1400 31 MJM - - - 11,750,000

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
 Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 698,400,000 -
31 CRJ 16,700,000 - 715,100,000 -
31 CPJ - - 715,100,000 -
31 SJR 462,800,000 - 1,177,900,000 -
31 PJR - - 1,177,900,000 -
31 PCB - - 1,177,900,000 -
5-1100 31 MJM - 22,000,000 1,155,900,000 -

Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,050,000 -
31 CRJ - - 11,050,000 -
31 CPJ - - 11,050,000 -
31 SJR - - 11,050,000 -
31 PJR 2,300,000 - 13,350,000 -
31 PCB - - 13,350,000 -
5-1200 31 MJM - - 13,350,000 -

Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,400,000 -
31 CRJ - - 4,400,000 -
31 CPJ - - 4,400,000 -
31 SJR - - 4,400,000 -
31 PJR - - 4,400,000 -
31 PCB - - 4,400,000 -
6-1000 31 MJM - - 4,400,000 -

Account Number:
Account: Telephone, Internet & Electricity exp GENERAL LEDGER
6-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,400,000 -
31 CRJ - - 11,400,000 -
31 CPJ - - 11,400,000 -
31 SJR - - 11,400,000 -
31 PJR - - 11,400,000 -
31 PCB - - 11,400,000 -
6-1100 31 MJM - - 11,400,000 -
 Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4,950,000 -
31 CRJ - - 4,950,000 -
31 CPJ - - 4,950,000 -
31 SJR - - 4,950,000 -
31 PJR - - 4,950,000 -
31 PCB - - 4,950,000 -
6-1200 31 MJM - - 4,950,000 -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
6-1300 31 MJM - - - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER
6-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 16,500,000 -
31 CRJ - - 16,500,000 -
31 CPJ - - 16,500,000 -
31 SJR - - 16,500,000 -
31 PJR - - 16,500,000 -
31 PCB - - 16,500,000 -
6-1400 31 MJM - - 16,500,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER
6-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 14,300,000 -
31 CRJ - - 14,300,000 -
31 CPJ - - 14,300,000 -
31 SJR - - 14,300,000 -
31 PJR - - 14,300,000 -
 31 PCB - - 14,300,000 -
6-1500 31 MJM - - 14,300,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,300,000 -
31 CRJ - - 23,300,000 -
31 CPJ - - 23,300,000 -
31 SJR - - 23,300,000 -
31 PJR - - 23,300,000 -
31 PCB - - 23,300,000 -
6-1600 31 MJM - - 23,300,000 -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 36,300,000 -
31 CRJ - - 36,300,000 -
31 CPJ 10,000,000 - 46,300,000 -
31 SJR - - 46,300,000 -
31 PJR - - 46,300,000 -
31 PCB - - 46,300,000 -
6-1700 31 MJM - - 46,300,000 -

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,450,000
31 CRJ - - 8,450,000 -
31 CPJ 1,500,000 - 9,950,000 -
31 SJR - - 9,950,000 -
31 PJR - - 9,950,000 -
31 PCB - - 9,950,000 -
6-1800 31 MJM - - 9,950,000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 19,267,000 -
31 CRJ - - 19,267,000 -
31 CPJ - - 19,267,000 -
 31 SJR - - 19,267,000 -
31 PJR - - 19,267,000 -
31 PCB - - 19,267,000 -
6-1900 31 MJM - - 19,267,000 -

Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5,800,000
31 CRJ - - - 5,800,000
31 CPJ - - - 5,800,000
31 SJR - - - 5,800,000
31 PJR - - - 5,800,000
31 PCB - - - 5,800,000
8-1100 31 MJM - - - 5,800,000

Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22,800,000 -
31 CRJ - - 22,800,000 -
31 CPJ 1,500,000 - 24,300,000 -
31 SJR - - 24,300,000 -
31 PJR - - 24,300,000 -
31 PCB - - 24,300,000 -
9-1100 31 MJM - - 24,300,000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER
9-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 6,600,000 -
31 CRJ - - 6,600,000 -
31 CPJ - - 6,600,000 -
31 SJR - - 6,600,000 -
31 PJR - - 6,600,000 -
31 PCB - - 6,600,000 -
9-1200 31 MJM - - 6,600,000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
9-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 5,033,000 -
 31 CRJ - - 5,033,000 -
31 CPJ - - 5,033,000 -
31 SJR - - 5,033,000 -
31 PJR - - 5,033,000 -
31 PCB - - 5,033,000 -
9-1300 31 MJM - - 5,033,000 -
 UD. SEJUK INDONESIA
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUN
ACCOUNT NAME DEBET CREDIT
T NO
1 1-1100 Cash in Bank Rp 1,437,119,000Rp -
2 1-1200 Petty Cash Rp 8,700,000Rp -
3 1-1300 Accounts Receivable Rp 566,325,000Rp -
4 1-1400 Allowance for Doubtful Debt Rp -Rp 12,800,000
5 1-1500 Merchandise Inventory Rp 522,200,000Rp -
6 1-1600 Office Supplies Rp 11,000,000Rp -
7 1-1700 Prepaid Insurance Rp 17,500,000Rp -
8 1-1800 Prepaid Rent Rp 22,500,000Rp -
9 1-1900 PPN Income Rp 110,822,000Rp -
10 1-2100 Equipment at Cost Rp 22,000,000Rp -
11 1-2110 Equipment Accum Dep Rp -Rp 16,500,000
12 2-1100 Accounts Payable Rp -Rp 762,860,000
13 2-1200 Expense Payable Rp -Rp -
14 2-1300 Income Tax Payable (21) Rp -Rp 100,000
15 2-1400 Income Tax Payable (22) Rp -Rp -
16 2-1500 Income Tax Payable (23) Rp -Rp 30,000
17 2-1600 Income Tax Payable (25/29) Rp -Rp -
18 2-1700 PPN Payable Rp -Rp -
19 2-1800 PPN Outcome Rp -Rp 143,375,000
20 2-2100 Bank Mandiri Loan Rp -Rp 135,000,000
21 3-1100 Deva Capital Rp 922,650,000
22 3-1200 Deva Drawing Rp 25,400,000 Rp -
23 3-1300 Income Summary Rp - Rp -
24 4-1100 Sales Rp - 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 - Rp 11,750,000
28 5-1100 Cost of goods Sold Rp 1,155,900,000 Rp -
29 5-1200 Freight Paid Rp 13,350,000 Rp -
30 6-1000 Advertising Expenses Rp 4,400,000 Rp -
31 6-1100 Telephone, Internet & Electricity exp Rp 11,400,000 Rp -
32 6-1200 Office Supplies Expenses Rp 4,950,000 Rp -
33 6-1300 Bad Debt Expense Rp - Rp -
34 6-1400 Depreciation Expense Rp 16,500,000 Rp -
35 6-1500 Insurance Expense Rp 14,300,000 Rp -
36 6-1600 Rent Expense Rp 23,300,000 Rp -
37 6-1700 Wages & Salaries Expense Rp 46,300,000 Rp -
38 6-1800 Maintenance expense Rp 9,950,000 Rp -
39 6-1900 Other Operating Expense Rp 19,267,000 Rp -
40 8-1100 Interest Revenue Rp - Rp 5,800,000
41 9-1100 Interest Expense Rp 24,300,000 Rp -
42 9-1200 Bank Service Charge Rp 6,600,000 Rp -
43 9-1300 Income Tax Expense Rp 5,033,000 Rp -
TOTAL Rp 4,150,116,000 Rp 4,150,116,000
Rp 33,979,500
Rp 21,179,500

Rp 343,250,000
Rp 1,716,250
 UD. SEJUK INDONESIA
ADJUSMENT ENTRIES
DECEMBER 2024

TGL NAMA AKUN REF DEBET CREDIT

2024 31 Office Supplies Exp 1-1600 Rp 8,825,000
Des Office Supplies 6-1200 Rp 8,825,000
Rent Exp 6-1600 Rp 2,000,000
Prepaid Rent 1-1800 Rp 2,000,000
Insurance Exp 6-1500 Rp 1,750,000
Prepaid Insurance 1-1700 Rp 1,750,000
Bad Debt Expense 1-1400 Rp 1,358,125
Allowence for Doubtful Debt 6-1300 Rp 1,358,125

31 Depreciation Exp 6-1400 Rp 1,375,000

Equipment Accum Dep 1-2110 Rp 1,375,000
Wages & Salary Exp 6-1700 Rp 10,000,000
Ekspense Payable 2-1200 Rp 10,000,000

31 PPN Outcome 2-1500 Rp 143,375,000

PPN Income 2-1600 Rp 110,822,000
PPN Payable 2-1400 Rp 32,553,000
Income Tax Ekspense 9-1300 Rp 2,840,000
Income Tax Payable 2-1300 Rp 2,840,000

TOTAL 171,523,125 171,523,125

PPh badan 0,5 % x penjualan bruto bln des
0,5 % x Rp. 568.000.000 Rp 2,840,000
(Liata Sales di jurnal penjualan)
 UD. SEJUK INDONESIA
WORKSHEET
December 2024

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 ### Rp - 1,437,119,000 1,437,119,000
1-1200 Petty Cash Rp 8,700,000 Rp - 8,700,000 8,700,000
1-1300 Accounts Receivable Rp 566,325,000 Rp - 566,325,000 566,325,000
1-1400 Allowance for Doubtful Rp - Rp 12,800,000 1,358,125 14,158,125 14,158,125
Debt
1-1500 Merchandise Inventory Rp 522,200,000 Rp - 522,200,000 522,200,000
1-1600 Office Supplies Rp 11,000,000 Rp - 8,825,000 2,175,000 2,175,000
1-1700 Prepaid Insurance Rp 17,500,000 Rp - 1,750,000 15,750,000 15,750,000
1-1800 Prepaid Rent Rp 22,500,000 Rp - 2,000,000 20,500,000 20,500,000
1-1900 PPN Income Rp 110,822,000 Rp - 110,822,000 - -
1-2100 Equipment at Cost Rp 22,000,000 Rp - 22,000,000 22,000,000
1-2110 Equipment Accum Dep Rp - Rp 16,500,000 1,375,000 17,875,000 17,875,000
2-1100 Accounts Payable Rp - Rp 762,860,000 762,860,000 762,860,000
2-1200 Expense Payable Rp - Rp - 10,000,000 10,000,000 10,000,000
2-1300 Income Tax Payable (21) Rp - Rp 100,000 100,000 100,000
2-1400 Income Tax Payable (22) Rp - Rp -
2-1500 Income Tax Payable (23) Rp - Rp 30,000 30,000 30,000
2-1600 Income Tax Payable(25) Rp - Rp - 2,840,000 2,840,000 2,840,000
2-1700 PPN Payable Rp - Rp - 32,553,000 32,553,000 32,553,000
2-1800 PPN Outcome Rp - Rp 143,375,000 143,375,000
2-2100 Bank Mandiri Loan Rp - Rp 135,000,000 135,000,000 135,000,000
3-1100 Deva Capital Rp 922,650,000 922,650,000 922,650,000
3-1200 Deva Drawing Rp 25,400,000 Rp - 25,400,000 25,400,000
3-1300 Income Summary Rp - Rp -
4-1100 Sales Rp - Rp2,139,251,000 2,139,251,000 2,139,251,000
4-1200 Sales Return Rp 51,000,000 51,000,000 51,000,000
4-1300 Sales Discount
4-1400 Freight Collected Rp - Rp 11,750,000 11,750,000 11,750,000
5-1100 Cost of goods Sold ### Rp - 1,155,900,000 1,155,900,000
5-1200 Freight Paid Rp 13,350,000 Rp - 13,350,000 13,350,000
6-1000 Advertising Expenses Rp 4,400,000 Rp - 4,400,000 4,400,000
6-1100 Telephone, Internet & Rp 11,400,000 Rp - 11,400,000 11,400,000
Electricity exp
6-1200 Office Supplies Exp Rp 4,950,000 Rp - 8,825,000 13,775,000 13,775,000
6-1300 Bad Debt Expense Rp - Rp - 1,358,125 1,358,125 1,358,125
6-1400 Depreciation Expense Rp 16,500,000 Rp - 1,375,000 17,875,000 17,875,000
6-1500 Insurance Expense Rp 14,300,000 Rp - 1,750,000 16,050,000 16,050,000
6-1600 Rent Expense Rp 23,300,000 Rp - 2,000,000 25,300,000 25,300,000
6-1700 Wages & Salaries Rp 46,300,000 Rp - 10,000,000 56,300,000 56,300,000
Expense
6-1800 Maintenance expense Rp 9,950,000 Rp - 9,950,000 9,950,000
6-1900 Other Operating Expense Rp 19,267,000 Rp - 19,267,000 19,267,000
8-1100 Interest Revenue Rp - Rp 5,800,000 - 5,800,000 - 5,800,000
9-1100 Interest Expense Rp 24,300,000 Rp - 24,300,000 24,300,000
9-1200 Bank Service Charge Rp 6,600,000 Rp - 6,600,000 6,600,000
9-1300 Income Tax Expense Rp 5,033,000 Rp - 2,840,000 7,873,000 7,873,000
TOTAL 4,150,116,000 4,150,116,000 171,523,125 171,523,125 4,054,867,125 4,054,867,125 1,434,698,125 2,156,801,000 2,620,169,000 1,898,066,125
Laba/Rugi 722,102,875 722,102,875
2,156,801,000 2,156,801,000 2,620,169,000
-
2,594,769,000 840,416,125

1,754,352,875
 UD. SEJUK INDONESIA
INCOME STATEMENT
For The Year Ended, December, 31, 2024
Revenue
Sales Rp 2,139,251,000
Sales Return Rp 51,000,000
Freight Collected Rp 11,750,000
Total Revenue Rp 2,100,001,000
Cost of Goods Sold :
Cost of Goods Sold Rp 1,155,900,000
Freight Paid Rp 13,350,000
Total Cost of Goods Sold Rp 1,169,250,000
Gross Profit Rp 930,751,000

Operating Expense :
Advertising Expenses Rp 4,400,000
Telephone, Internet & Electricity Expense Rp 11,400,000
Office Supplies Expenses Rp 13,775,000
Bad Debt Expense Rp 1,358,125
Depreciation Expense Rp 17,875,000
Insurance Expense Rp 16,050,000
Rent Expense Rp 25,300,000
Wage & Salaries Expense Rp 56,300,000
Maintenance Expense Rp 9,950,000
Other Operating Expense Rp 19,267,000
Total Operating Expense Rp 175,675,125
Operating Profit Rp 755,075,875
Other Revenue and Gains :
Interest Revenue Rp 5,800,000

Other Expense and Loss :

Interest Expense Rp 24,300,000
Bank Service Charge Rp 6,600,000
Income Tax Expense Rp 7,873,000
Rp 38,773,000
Total Other Revenue and Other Expense Rp 32,973,000
Net Profit Rp 722,102,875
 UD. SEJUK INDONESIA
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
Deva Capital ( 1 Des 2024) Rp 922,650,000

Nett Profit Rp 722,102,875

Deva Drawing Rp 25,400,000
Rp 696,702,875
Deva Capital (31 Des 2024) Rp 1,619,352,875
 UD. SEJUK INDONESIA
BALANCE SHEET
PER 31 DESEMBER 2024
Current Assets : Current Liabilities
Cash In Bank Rp 1,437,119,000 Account Payable Rp 762,860,000
Petty Cash Rp 8,700,000 Expense Payable Rp 10,000,000
Account Receivable Rp 566,325,000 Income Tax Payable (21) Rp 100,000
Allowance for Doubful Debt Rp 14,158,125 PPN Payable Rp 32,553,000
Merchandise Inventory Rp 522,200,000 Income Tax Payable (23) Rp 30,000
Office Supplies Rp 2,175,000 Income Tax Payable(25) Rp 2,840,000
Prepaid Insurance Rp 15,750,000 Total Current Liabilities Rp 808,383,000
Prepaid Rent Rp 20,500,000
PPN Income Long Term Liabilities :
Total Current Assets Rp 2,558,610,875 Bank Mandiri Loan Rp 135,000,000

Fixed Assets : Equity :

Equipment at Cost Rp 22,000,000 Deva Capital Rp 1,619,352,875
Equipment Accum Dep Rp 17,875,000
Total Fixed Assets Rp 4,125,000

Total Current Ass & Fixed Ass Rp 2,562,735,875 Total Liabilities & Equity Rp 2,562,735,875
 UD SEJUK INDONESIA
CASH FLOW STATEMENTS
DECEMBER 31, 2024
(In Rupiah)

Arus Kas Dari Aktivitas Operasi

Penerimaan dari pelanggan Rp 399,935,000
Pembayaran kepada supplier Rp 60,606,000
Pembayaran Expense Payable Rp 900,000
Pembelian Office Supplies Rp 700,000
Pembayaran gaji karyawan Rp 9,900,000
Pembayaran servis AC Rp 1,470,000
Total Arus Kas dari Aktivitas Operasi Rp 326,359,000

Arus Kas dari Aktivitas Pendanaan

Pembayaran Bank BRI Loan Rp 15,000,000
Pembayaran Interest Expense Rp 1,500,000
Total Arus Kas dari Aktivitas Pendanaan Rp 16,500,000

Kenaikan Bersih Kas dan Setara Kas Rp 309,859,000

Kas dan Setara Kas Awal Periode Rp 1,135,960,000

Kas dan Setara Kas Akhir Periode Rp 1,445,819,000

 UD. SEJUK INDONESIA
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE REFF DEBIT CREDIT

Des 31 Sales Rp 2,139,251,000
2024 Freight Collected Rp 11,750,000
Interest Revenue Rp 5,800,000
Income Summary Rp 2,156,801,000

31 Income Summary Rp 1,434,698,125

Sales Return Rp 51,000,000
Cost of Goods Sold Rp 1,155,900,000
Freight Paid Rp 13,350,000
Advertising Expenses Rp 4,400,000
Tel,Internet & Elect Ex Rp 11,400,000
Office Supplies Expense Rp 13,775,000
Bad Debt Expense Rp 1,358,125
Depreciation Expense Rp 17,875,000
Insurance Expense Rp 16,050,000
Rent Expense Rp 25,300,000
Wage & Salaries Expense Rp 56,300,000
Maintenance Expense Rp 9,950,000
Other Operating Expense Rp 19,267,000
Interest Expense Rp 24,300,000
Bank Service Charge Rp 6,600,000
Income Tax Expense Rp 7,873,000

31 Income Summary Rp 722,102,875

Deva Capital Rp 722,102,875

31 Deva Capital Rp 25,400,000

Deva Drawing Rp 25,400,000

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

 UD. SEJUK INDONESIA
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 762,860,000
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 2,840,000
2-1700 PPN Payable Rp 32,553,000
2-1800 PPN Outcome
2-2100 Bank Mandiri Loan Rp 135,000,000
3-1100 Deva Capital Rp 1,619,352,875

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