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 exp 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 ACCOUNTS
DATE DESCRIPTION PPN Income FREIGHT PAID
NO. REF E INVENTORY PAYABLE
(1-1500) (1-1900) (5-1200) (2-1100)
Des 8 F011 PT RAMA JAYA 193,500,000 21,285,000 800,000 215,585,000

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

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

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
1-900 63,855,000
5-1200 2,300,000

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

 UD. SEJUK INDONESIA
SALES JOURNAL
DECEMBER 2024

DEBIT CREDIT
FACTUR POS ACCOUNTS COST OF FREIGHT MERCHANDISE
DATE DESCRIPTION REF SALES PPN OUTCOME
NO. RECEIVABLE GOODS SOLD COLLECTED INVENTORY
(1-1300) 5-1100 (4-1100) (2-1800) (4-1400) (1-1500)

Des 2 F12-1/01 TOKO ZULFA 226,775,000 165,000,000 202,500,000 22,275,000 2,000,000 165,000,000

13 F12-2/02 TOKO FARAS 340,550,000 248,500,000 305,000,000 33,550,000 2,000,000 248,500,000

24 F12-2/03 SMK NEGERI 100 14,985,000 11,000,000 13,500,000 1,485,000 11,000,000

28 F12-2/04 TOKO ZAHRA 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 4-1100 568,000,000
5-1100 462,800,000 2-1800 62,480,000
4-1400 5,000,000
1-1500 462,800,000

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

 UD. SEJUK INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 2024

DEBIT CREDIT
NO. POS
DATE DESCRIPTION
EVIDENCE REF OTHERS ACCOUNT OTHERS
CASH IN BANK
ACCOUNT ACCOUNT NO TOTAL RECEIVABLE ACCOUNT ACCOUNT NO TOTAL
(1-1100) (1-1300)

Des. 5 N12-1 Pelanggan Tunai 22,755,000 Merchandise Inventor 1-1500 16,700,000

PPN Outcome 2-1700 2,255,000

Cost of Goods Sol 5-1100 16,700,000 Sales 4-1100 20,500,000

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

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

31 BKM12-3 Toko Zulfa 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
2-1700 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

DATE DESCRIPTION ACCOUNT OTHERS OTHERS
EVIDENCE NO. REFF CASH IN BANK
PAYABLE
ACCOUNT NAME ACC. NO TOTAL ACCOUNT NAME ACC. NO TOTAL
(2-1100) (√) (1-1100) (√)

Des 9 BKK12-1 CP12-001 60,606,000 60,606,000

PT RASKA BERKAH

23 BKK12-2 Pembayaran Pinjaman CP12-002 2-2100 16,500,000

Bank Mandiri Loan 15,000,000

9-1100
Interest Expense 1,500,000
Income Tax Payable
26 BKK12-3 Pembayaran Gaji CP12-003 Wages And Salaries 6-1700 10,000,000 9,900,000 2-1300
(21) 100,000
Income Tax Payable
29 BKK12-4 Pembayaran Service AC CP12-004 Maintenance Expense 6-1800 1,500,000 1,470,000
(23) 2-1500 30,000

31 BKK12-6 Pengembalian Kembali Kas Kecil CP12-005 Petty Cash 1-1200 1,600,000 1,600,000

TOTAL 60,606,000 29,600,000 90,076,000 130,000

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

2-1100 60,606,000 1-1100 90,076,000
2-2100 15,000,000 2-1300 100,000
9-1100 1,500,000 2-1500 30,000
6-1700 10,000,000
6-1800 1,500,000
1-1200 1,600,000
TOTAL 90,206,000 TOTAL 90,206,000
 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 Listrik & Air NovembeExpense Payable 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. 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
GENERAL JOURNAL
DECEMBER 2024

EVIDENCE
DATE DESCRIPTION POS REF DEBIT CREDIT
NO
Des 3 NK-1 Sales return 4-1200 27,000,000
PPN Outcome 2-1800 2,970,000
Merchandise Inventory 1-1500 22,000,000
Account Receivable 1-1300 29,970,000
Cost Of Goods Sold 5-1100 22,000,000
(Toko Zulfa)
20 N-TN 1 Account Payable 2-1100 18,093,000
PPN Income 1-1900 1,793,000
Merchandise Inventory 1-1500 16,300,000

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 1-1900 1,793,000
2-1800 2,970,000 1-1500 16,300,000
4-1200 27,000,000 5-1100 22,000,000
TOTAL 70,063,000 TOTAL 70,063,000
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC ASRI 2PK
KODE : AR18
( In Rupiah ) METODE : MOVING AVERAGE

EVIDENC IN OUT BALANCE

DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2024 1 Saldo Awal 45 5,700,000 256,500,000

DEC 2 . F-12/01 Penjualan (TOKO ZULFA) 0 15 5,700,000 85,500,000 30 5,700,000 171,000,000

3 NK-1 Retur Penjualan (TOKO ZULFA) 2 5,700,000 11,400,000 0 32 5,700,000 182,400,000

5 N-12/01 Pelanggan Tunai 0 2 5,700,000 11,400,000 30 5,700,000 171,000,000

8 F011 Pembelian (PT RAMA JAYA) 20 5,700,000 114,000,000 0 50 5,700,000 285,000,000

13 . F-12/02 Penjualan (TOKO FARAS) 0 25 5,700,000 142,500,000 25 5,700,000 142,500,000

16 317 Pembelian (PT RASKA BERKAH) 25 5,700,000 142,500,000 0 50 5,700,000 285,000,000

19 411 Pembelian (PT TUNAS NALENDRA) 15 5,700,000 85,500,000 0 65 5,700,000 370,500,000

20 N-TN 1 Retur Pembelian (PT TUNAS NALENDRA) 0 1 5,700,000 5,700,000 64 5,700,000 364,800,000

24 F12-1/03 Penjualan (SMK NEGERI 100) 0 1 5,700,000 5,700,000 63 5,700,000 359,100,000

28 F12-1/04 Penjualan (TOKO ZAHRA) 0 3 5,700,000 17,100,000 60 5,700,000 342,000,000

0 0 60 5,700,000 342,000,000

0 0 60 5,700,000 342,000,000

0 0 60 5,700,000 342,000,000

3,955,800,000
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah ) METODE : MOVING AVERAGE
EVIDENC IN OUT BALANCE
DATE DESCRIPTION
E NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
2024 1 Saldo Awal 30 5,300,000 159,000,000

DEC 2 Penjualan (TOKO ZULFA) 0 15 5,300,000 79,500,000 15 5,300,000 79,500,000

. F-12/01
3 NK-1 Retur Penjualan (TOKO ZULFA) 2 5,300,000 10,600,000 0 17 5,300,000 90,100,000

5 N-12/01 Pelanggan Tunai 0 1 5,300,000 5,300,000 16 5,300,000 84,800,000

8 F011 Pembelian (PT RAMA JAYA) 15 5,300,000 79,500,000 0 31 5,300,000 164,300,000

13 Penjualan (TOKO FARAS) 0 20 5,300,000 106,000,000 11 5,300,000 58,300,000

. F-12/02
16 317 Pembelian (PT RASKA BERKAH) 20 5,300,000 106,000,000 0 31 5,300,000 164,300,000

19 411 Pembelian (PT TUNAS NALENDRA) 10 5,300,000 53,000,000 0 41 5,300,000 217,300,000

20 N-TN 1 Retur Pembelian (PT TUNAS NALENDRA) 0 2 5,300,000 10,600,000 39 5,300,000 206,700,000

24 F12-1/03 Penjualan (SMK NEGERI 100) 0 1 5,300,000 5,300,000 38 5,300,000 201,400,000

28 F12-1/04 Penjualan (TOKO ZAHRA) 0 4 5,300,000 21,200,000 34 5,300,000 180,200,000

0 0 34 5,300,000 180,200,000

0 0 34 5,300,000 180,200,000

0 0 34 5,300,000 180,200,000
0 34 180,200,000

2,326,700,000
E
 UD. SEJUK INDONESIA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

TOTAL TOTAL

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

TOTAL TOTAL

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

Total Total

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

TOTAL TOTAL
 PETTY CASH JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

TOTAL TOTAL
 UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2024
(In Rupiah)

Nama : PT RAMA JAYA Kode : S001

Balance
Date Description Ref Debit Credit
Debit
2024 31 Saldo Awal
DEC 8 Penjualan PJ 215,585,000

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2024 31 Saldo Awal
DEC 16 Penjualan PJ 275,835,000
9 Pelunasan CPJ 60,606,000

Nama : PT TUNAS NALENDRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit
2024 31 Saldo Awal
DEC 19 Penjualan PJ 155,235,000
LE

Balance
Credit
61,938,000
277,523,000
277,523,000
277,523,000
277,523,000
277,523,000

Balance
Credit
60,606,000
336,441,000
275,835,000
275,835,000
275,835,000
275,835,000
275,835,000
275,835,000

Balance
Credit
73,260,000
228,495,000
228,495,000
228,495,000
228,495,000
228,495,000
228,495,000
228,495,000
 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 31 Saldo Awal 91,020,000
DEC 10 Pelunasan CRJ 91,020,000 -
-
-
-
-
-

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
2024 31 Saldo Awal 82,695,000
DEC 13 Penjualan SJ 340,550,000 423,245,000
423,245,000
423,245,000
423,245,000
423,245,000
423,245,000

Nama : Toko Zahra Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
2024 31 Saldo Awal 89,355,000
DEC 28 Penjualan SJ 53,170,000 142,525,000
17 Pelunasan CRJ 89,355,000 53,170,000
53,170,000
 53,170,000
53,170,000
53,170,000

Nama : Toko Zulfa Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
2024 31 Saldo Awal 74,925,000
DEC 2 Penjualan SJ 226,775,000 301,700,000
31 Pelunasan CRJ 196,805,000 104,895,000
104,895,000
104,895,000
104,895,000
104,895,000

Nama : SMK NEGERI 100 Kode : C005

Balance
Date Description Ref Debit Credit
Debit Credit
2024 31 Saldo Awal
DEC 24 Penjualan SJ 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
Dec 1 Balance 1,125,960,000
31 Posting CRJ 399,935,000 1,525,895,000
31 Posting CPJ 90,076,000 1,435,819,000
1,435,819,000
1,435,819,000
1,435,819,000
1,435,819,000

Account Number:
Account: Petty Cash GENERAL LEDGER
1-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 10,000,000
31 Posting PC 1,600,000 8,400,000
31 Posting CPJ 1,600,000 10,000,000
31 Posting 10,000,000
31 Posting 10,000,000
31 Posting 10,000,000
31 Posting 10,000,000

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

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

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
1-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 415,500,000
31 Posting PJ 580,500,000 996,000,000
31 Posting SJ 462,800,000 533,200,000
31 Posting CRJ 16,700,000 516,500,000
31 Posting GJ 22,000,000 538,500,000
31 Posting GJ 16,300,000 522,200,000
31 Posting 522,200,000

Account Number:
Account: Office Supplies GENERAL LEDGER
1-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 10,300,000
31 Posting PC 700,000 11,000,000
31 Posting 11,000,000
31 Posting 11,000,000
31 Posting 11,000,000
31 Posting 11,000,000
31 Posting 11,000,000

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

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

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

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

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

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 195,804,000
31 Posting PJ 646,655,000 842,459,000
31 Posting CPJ 60,606,000 781,853,000
31 Posting GJ 18,093,000 763,760,000
31 Posting 763,760,000
 31 Posting 763,760,000
31 Posting 763,760,000

Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 900,000
31 Posting PC 900,000 -
31 Posting -
31 Posting -
31 Posting -
31 Posting -
31 Posting -

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

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

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

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

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

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 81,610,000
31 Posting SJ 62,480,000 144,090,000
31 Posting CRJ 2,255,000 146,345,000
31 Posting GJ 2,970,000 143,375,000
31 Posting 143,375,000
31 Posting 143,375,000
31 Posting 143,375,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 150,000,000
 31 Posting CPJ 15,000,000 135,000,000
31 Posting 135,000,000
31 Posting 135,000,000
31 Posting 135,000,000
31 Posting 135,000,000
31 Posting 135,000,000

Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 922,650,000
31 Posting 922,650,000
31 Posting 922,650,000
31 Posting 922,650,000
31 Posting 922,650,000
31 Posting 922,650,000
31 Posting 922,650,000

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 25,400,000
31 Posting 25,400,000
31 Posting 25,400,000
31 Posting 25,400,000
31 Posting 25,400,000
31 Posting 25,400,000
31 Posting 25,400,000

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

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 1,549,851,000
31 Posting SJ 568,000,000 2,117,851,000
31 Posting CRJ 20,500,000 2,138,351,000
31 Posting 2,138,351,000
31 Posting 2,138,351,000
31 Posting 2,138,351,000
31 Posting 2,138,351,000

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

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

Account Number:
Account: Freight Collected GENERAL LEDGER
4-1400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 6,750,000
31 Posting SJ 5,000,000 11,750,000
31 Posting 11,750,000
31 Posting 11,750,000
31 Posting 11,750,000
31 Posting 11,750,000
31 Posting 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 Balance 698,400,000
31 Posting SJ 462,800,000 1,161,200,000
31 Posting GJ 22,000,000 1,139,200,000
31 Posting CRJ 16,700,000 1,155,900,000
31 Posting 1,155,900,000
31 Posting 1,155,900,000
31 Posting 1,155,900,000

Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 11,050,000
31 Posting PJ 2,300,000 13,350,000
31 Posting 13,350,000
31 Posting 13,350,000
31 Posting 13,350,000
31 Posting 13,350,000
31 Posting 13,350,000
13,350,000
Account Number:
Account: Advertising Expenses GENERAL LEDGER
6-1000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 4,400,000
31 Posting 4,400,000
31 Posting 4,400,000
31 Posting 4,400,000
31 Posting 4,400,000
31 Posting 4,400,000
31 Posting 4,400,000

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

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

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

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

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

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

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

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 19,267,000
31 Posting 19,267,000
31 Posting 19,267,000
 31 Posting 19,267,000
31 Posting 19,267,000
31 Posting 19,267,000
31 Posting 19,267,000

Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Balance 5,800,000
31 Posting 5,800,000
31 Posting 5,800,000
31 Posting 5,800,000
31 Posting 5,800,000
31 Posting 5,800,000
31 Posting 5,800,000

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

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

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

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO
1 1-1100 Cash in Bank 1,435,819,000
2 1-1200 Petty Cash 10,000,000
3 1-1300 Accounts Receivable 566,325,000
4 1-1400 Allowance for Doubtful Debt 12,800,000
5 1-1500 Merchandise Inventory 522,200,000
6 1-1600 Office Supplies 11,000,000
7 1-1700 Prepaid Insurance 17,500,000
8 1-1800 Prepaid Rent 22,500,000
9 1-1900 PPN Income 110,822,000
10 1-2100 Equipment at Cost 22,000,000
11 1-2110 Equipment Accum Dep 16,500,000
12 2-1100 Accounts Payable 763,760,000
13 2-1200 Expense Payable -
14 2-1300 Income Tax Payable (21) 100,000
15 2-1400 Income Tax Payable (22)
16 2-1500 Income Tax Payable (23) 30,000
17 2-1600 Income Tax Payable (25/29)
18 2-1700 PPN Payable
19 2-1800 PPN Outcome 143,375,000
20 2-2100 Bank Mandiri Loan 135,000,000
21 3-1100 Deva Capital 922,650,000
22 3-1200 Deva Drawing 25,400,000
23 3-1300 Income Summary
24 4-1100 Sales 2,138,351,000
25 4-1200 Sales Return 51,000,000
26 4-1300 Sales Discount
27 4-1400 Freight Collected 11,750,000
28 5-1100 Cost of goods Sold 1,155,900,000
29 5-1200 Freight Paid 13,350,000
30 6-1000 Advertising Expenses 4,400,000
31 6-1100 Telephone, Internet & Electricity exp 11,400,000
32 6-1200 Office Supplies Expenses 4,950,000
33 6-1300 Bad Debt Expense
34 6-1400 Depreciation Expense 16,500,000
35 6-1500 Insurance Expense 14,300,000
36 6-1600 Rent Expense 23,300,000
37 6-1700 Wages & Salaries Expense 46,300,000
38 6-1800 Maintenance expense 9,950,000
39 6-1900 Other Operating Expense 19,267,000
40 8-1100 Interest Revenue 5,800,000
41 9-1100 Interest Expense 24,300,000
42 9-1200 Bank Service Charge 6,600,000
43 9-1300 Income Tax Expense 5,033,000
TOTAL 4,150,116,000 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

2022 31 Office Supplies Expenses 6-1200 8,825,000
Des Office Supplies 1-1600 8,825,000
Rent Expense 6-1600 2,000,000
Prepaid Rent 1-1800 2,000,000
Insurance Expense 6-1500 1,750,000
Prepaid Insurance 1-1700 1,750,000
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
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 2-1200 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

1,358,125
 UD. SEJUK INDONESIA
WORKSHEET
December 2024
Trial Balance Adjustment Adjusted Trial Balance Income Summary Balance Sheet
Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank 1,435,819,000 1,435,819,000 1,435,819,000
1-1200 Petty Cash 10,000,000 10,000,000 10,000,000
1-1300 Accounts Receivable 566,325,000 566,325,000 566,325,000
1-1400 Allowance for Doubtful Debt 12,800,000 1,358,125 14,158,125 14,158,125
1-1500 Merchandise Inventory 522,200,000 522,200,000 522,200,000
1-1600 Office Supplies 11,000,000 8,825,000 2,175,000 2,175,000
1-1700 Prepaid Insurance 17,500,000 1,750,000 15,750,000 15,750,000
1-1800 Prepaid Rent 22,500,000 2,000,000 20,500,000 20,500,000
1-1900 PPN Income 110,822,000 110,822,000 -
1-2100 Equipment at Cost 22,000,000 22,000,000 22,000,000
1-2110 Equipment Accum Dep 16,500,000 1,375,000 17,875,000 17,875,000
2-1100 Accounts Payable 763,760,000 763,760,000 763,760,000
2-1200 Expense Payable - 10,000,000 10,000,000 10,000,000
2-1300 Income Tax Payable (21) 100,000 100,000 100,000
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23) 30,000 30,000 30,000
2-1600 Income Tax Payable (25/29) 2,807,500 2,807,500 2,807,500
2-1700 PPN Payable 32,553,000 32,553,000 32,553,000
2-1800 PPN Outcome 143,375,000 143,375,000 -
2-2100 Bank Mandiri Loan 135,000,000 135,000,000 135,000,000
3-1100 Deva Capital 922,650,000 922,650,000 922,650,000
3-1200 Deva Drawing 25,400,000 25,400,000 25,400,000
3-1300 Income Summary
4-1100 Sales 2,138,351,000 2,138,351,000 2,138,351,000
4-1200 Sales Return 51,000,000 51,000,000 51,000,000
4-1300 Sales Discount
4-1400 Freight Collected 11,750,000 11,750,000 11,750,000
5-1100 Cost of goods Sold 1,155,900,000 1,155,900,000 1,155,900,000
5-1200 Freight Paid 13,350,000 13,350,000 13,350,000
6-1000 Advertising Expenses 4,400,000 4,400,000 4,400,000
6-1100 Telephone, Internet & Electricity exp 11,400,000 11,400,000 11,400,000
6-1200 Office Supplies Expenses 4,950,000 8,825,000 13,775,000 13,775,000
6-1300 Bad Debt Expense 1,358,125 1,358,125 1,358,125
6-1400 Depreciation Expense 16,500,000 1,375,000 17,875,000 17,875,000
6-1500 Insurance Expense 14,300,000 1,750,000 16,050,000 16,050,000
6-1600 Rent Expense 23,300,000 2,000,000 25,300,000 25,300,000
6-1700 Wages & Salaries Expense 46,300,000 10,000,000 56,300,000 56,300,000
6-1800 Maintenance expense 9,950,000 9,950,000 9,950,000
6-1900 Other Operating Expense 19,267,000 19,267,000 19,267,000
8-1100 Interest Revenue 5,800,000 5,800,000 5,800,000
9-1100 Interest Expense 24,300,000 24,300,000 24,300,000
9-1200 Bank Service Charge 6,600,000 6,600,000 6,600,000
9-1300 Income Tax Expense 5,033,000 2,807,500 7,840,500 7,840,500
4,150,116,000 4,150,116,000 171,490,625 171,490,625 4,054,834,625 4,054,834,625 1,434,665,625 2,155,901,000 2,620,169,000 1,898,933,625
721,235,375 721,235,375
2,155,901,000 2,620,169,000
 UD. SEJUK INDONESIA
INCOME STATEMENT
For The Year Ended, December, 31, 2024
Revenues Pendapatan
Sales 2,138,351,000
Sales Return 51,000,000
Freight Collected 11,750,000
Total Revenues 2,099,101,000 Total Pendapatan
Cost of goods Sold 1,155,900,000
Freight Paid 13,350,000
Total Cost of goods Sold 1,169,250,000 Total HPP
Total Gross Profit 929,851,000 Laba Kotor
Operating Expense Beban Operasi
Advertising Expenses 4,400,000
Telephone, Internet & Electricity exp 11,400,000
Office Supplies Expenses 13,775,000
Bad Debt Expense 1,358,125
Depreciation Expense 17,875,000
Insurance Expense 16,050,000
Rent Expense 25,300,000
Wages & Salaries Expense 56,300,000
Maintenance expense 9,950,000
Other Operating Expense 19,267,000
Total Operating Expense 175,675,125 Total Beban Operasi

Operating Provit (Laba Usaha) 754,175,875 Laba Usaha

Other Revenue and Gains Pendapatan lain-lain

Interest Revenue 5,800,000
Total Other Revenue and Gains 5,800,000

Other Expense and Loos Beban Lain-lain

Interest Expense 24,300,000
Bank Service Charge 6,600,000
Total Other Expense and Loos 30,900,000

Net Income Before Tax 729,075,875 Laba Bersih Sebelum Pajak

Income Tax Expense 7,840,500 Pajak
Net Income After Tax 721,235,375 Laba Bersih Setelah Pajak
 UD. SEJUK INDONESIA
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
Deva Capital Per 1 Desember 2024 922,650,000

Laba Bersih Setelah Pajak 721,235,375

Deva Drawing 25,400,000
Penambahan Ekuitas 695,835,375
Deva Capital Per 31 Desember 2024 1,618,485,375
 UD SEJUK INDONESIA
BALANCE SHEET
PER 31 DESEMBER 2024
Cash in Bank 1,435,819,000 Accounts Payable 763,760,000
Petty Cash 10,000,000 Expense Payable 10,000,000
Accounts Receivable 566,325,000 Income Tax Payable (21) 100,000
Allowance for Doubtful Debt - 14,158,125 Income Tax Payable (22)
Merchandise Inventory 522,200,000 Income Tax Payable (23) 30,000
Office Supplies 2,175,000 Income Tax Payable (25/29) 2,807,500
Prepaid Insurance 15,750,000 PPN Income
Prepaid Rent 20,500,000 PPN Payable 32,553,000
Total Current Assets 2,558,610,875 Total Payable 809,250,500

Equipment at Cost 22,000,000 Bank Mandiri Loan 135,000,000

Equipment Accum Dep - 17,875,000 Total Liability 944,250,500
Total Fixed Assets 4,125,000
Deva Capital 1,618,485,375
Deva Drawing
Total Equity 1,618,485,375

Total Assets 2,562,735,875 Total Pasiva 2,562,735,875

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

SALDO
KETERANGAN Rp
Rp
Arus Kas Dari Aktivitas Operasi
Pelanggan Tunai 22,755,000
Penerimaan Dari Pelanggan (Account Receivable) 377,180,000
Pembayaran Kepada Supplier (Account Payable) - 60,606,000
Pembayaran Gaji Karyawan - 9,900,000
Pembayaran Listrik & Air - 900,000
Pembelian Office Supplies - 700,000
Pembayaran Service AC - 1,470,000
Total Arus Kas Dari Aktivitas Operasi 326,359,000

Arus Kas Dari Aktivitas Investasi - -

Arus Kas Dari Aktivitas Pendanaan

Bank Mandiri Loan - 15,000,000
Interest Expense - 1,500,000
Total Arus Kas Dari Aktivitas Pendanaan (16,500,000)

Penambahan Bersih Kas Dan Setara Kas 309,859,000

Kas Dan Setara Kas Awal Periode 1,135,960,000

Kas Dan Setara Kas Akhir Periode 1,445,819,000

-Rp 2,175,000

1,445,819,000
 UD. SEJUK INDONESIA
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT CREDIT

2024 Sales 4-1100 2,138,351,000
DES Interest Revenue 8-1100 5,800,000
Freight Collected 4-1400 11,750,000
Income Summary 3-1300 2,155,901,000

Income Summary 3-1300 1,434,665,625

Sales Return 4-1200 51,000,000
Cost of goods Sold 5-1100 1,155,900,000
Freight Paid 5-1200 13,350,000
Advertising Expenses 6-1000 4,400,000
Telephone, Internet & Electricity exp 6-1100 11,400,000
Office Supplies Expenses 6-1200 13,775,000
Bad Debt Expense 6-1300 1,358,125
Depreciation Expense 6-1400 17,875,000
Insurance Expense 6-1500 16,050,000
Rent Expense 6-1600 25,300,000
Wages & Salaries Expense 6-1700 56,300,000
Maintenance expense 6-1800 9,950,000
Other Operating Expense 6-1900 19,267,000
Interest Expense 9-1100 24,300,000
Bank Service Charge 9-1200 6,600,000
Income Tax Expense 9-1300 7,840,500

Income Summary 3-1300 721,235,375

Deva Capital 3-1100 721,235,375
Income Summary 3-1300 25,400,000
Deva Drawing 3-1200 25,400,000

4,337,202,000 4,337,202,000
 UD. SEJUK INDONESIA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2024

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank 1,435,819,000
1-1200 Petty Cash 10,000,000
1-1300 Accounts Receivable 566,325,000
1-1400 Allowance for Doubtful Debt 14,158,125
1-1500 Merchandise Inventory 522,200,000
1-1600 Office Supplies 2,175,000
1-1700 Prepaid Insurance 15,750,000
1-1800 Prepaid Rent 20,500,000
1-1900 PPN Income
1-2100 Equipment at Cost 22,000,000
1-2110 Equipment Accum Dep 17,875,000
2-1100 Accounts Payable 763,760,000
2-1200 Expense Payable 10,000,000
2-1300 Income Tax Payable (21) 100,000
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23) 30,000
2-1600 Income Tax Payable (25/29) 2,807,500
2-1700 PPN Payable 32,553,000
2-1800 PPN Outcome
2-2100 Bank Mandiri Loan 135,000,000
3-1100 Deva Capital 1,618,485,375

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