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 - Rp 1,135,960,000
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
Rp -
 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 1 Saldo Awal 61,938,000

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit

Nama : TUNAS NALENDRA Kode : S003

Balance
Date Description Ref Debit Credit
Debit
Nama : SMK NEGERI 100 Kode : S004
Balance
Date Description Ref Debit Credit
Debit
2024
DEC
LE

Balance
Credit
61,938,000

Balance
Credit

Balance
Credit
Balance
Credit
 UD. SEJUK INDONESIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2024
(In Rupiah)

Nama : Toko Adnan Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Faras Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Zahra Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Zulfa Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : SMK Negeri 100 Kode : C005

Balance
Date Description Ref Debit Credit
Debit Credit
 UD. SEJUK INDONESIA
GENERAL LEDGER
DECEMBER 2024

Account: Cash in Bank GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Petty Cash GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Accounts Receivable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Allowance for Doubtful Debt GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Merchandise Inventory GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Office Supplies GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Prepaid Insurance GENERAL LEDGER

Account: Prepaid Insurance GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit

Account: Prepaid Rent GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: PPN Income GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Equipment at Cost GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Equipment Accum Dep GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Accounts Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Expense Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Income Tax Payable (21) GENERAL LEDGER

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

Account: Income Tax Payable (23) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Income Tax Payable (25/29) GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: PPN Payable GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: PPN Outcome GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Bank Mandiri Loan GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Deva Capital GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Deva Drawing GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Account: Income Summary GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit

Account: Sales GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Sales Return GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Sales Discount GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Freight Collected GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Cost of goods Sold GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Freight Paid GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Advertising Expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
 Date Description Ref. Debit Credit
Debit

Account: Telephone, Internet & Electricity exp GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Office Supplies Expenses GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Bad Debt Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Depreciation Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Insurance Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Rent Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Wages & Salaries Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Maintenance expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
Account: Other Operating Expense GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit

Account: Interest Revenue GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Interest Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Bank Service Charge GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit

Account: Income Tax Expense GENERAL LEDGER

Balance
Date Description Ref. Debit Credit
Debit
 Account Number:
1-1100
Balance
Credit

Account Number:
1-1200
Balance
Credit

Account Number:
1-1300
Balance
Credit

Account Number:
1-1400
Balance
Credit

Account Number:
1-1500
Balance
Credit

Account Number:
1-1600
Balance
Credit

Account Number:
 1-1700
Balance
Credit

Account Number:
1-1800
Balance
Credit

Account Number:
1-1900
Balance
Credit

Account Number:
1-2100
Balance
Credit

Account Number:
1-2110
Balance
Credit

Account Number:
2-1100
Balance
Credit

Account Number:
2-1200
Balance
Credit

Account Number:
2-1300
Balance
Credit
 Account Number:
2-1400
Balance
Credit

Account Number:
2-1500
Balance
Credit

Account Number:
2-1600
Balance
Credit

Account Number:
2-1700
Balance
Credit

Account Number:
2-1800
Balance
Credit

Account Number:
2-2100
Balance
Credit

Account Number:
3-1100
Balance
Credit

Account Number:
3-1200
Balance
Credit
 Account Number:
3-1300
Balance
Credit

Account Number:
4-1100
Balance
Credit

Account Number:
4-1200
Balance
Credit

Account Number:
4-1300
Balance
Credit

Account Number:
4-1400
Balance
Credit

Account Number:
5-1100
Balance
Credit

Account Number:
5-1200
Balance
Credit

Account Number:
6-1000
Balance
 Credit

Account Number:
6-1100
Balance
Credit

Account Number:
6-1200
Balance
Credit

Account Number:
6-1300
Balance
Credit

Account Number:
6-1400
Balance
Credit

Account Number:
6-1500
Balance
Credit

Account Number:
6-1600
Balance
Credit

Account Number:
6-1700
Balance
Credit

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

Account Number:
8-1100
Balance
Credit

Account Number:
9-1100
Balance
Credit

Account Number:
9-1200
Balance
Credit

Account Number:
9-1300
Balance
Credit
 UD. SEJUK INDONESIA
TRIAL BALANCE, PER 31 DESEMBER 2024

ACCOUN
ACCOUNT NAME DEBET CREDIT
T NO
1 1-1100 Cash in Bank
2 1-1200 Petty Cash
3 1-1300 Accounts Receivable
4 1-1400 Allowance for Doubtful Debt
5 1-1500 Merchandise Inventory
6 1-1600 Office Supplies
7 1-1700 Prepaid Insurance
8 1-1800 Prepaid Rent
9 1-1900 PPN Income
10 1-2100 Equipment at Cost
11 1-2110 Equipment Accum Dep
12 2-1100 Accounts Payable
13 2-1200 Expense Payable
14 2-1300 Income Tax Payable (21)
15 2-1400 Income Tax Payable (22)
16 2-1500 Income Tax Payable (23)
17 2-1600 Income Tax Payable (25/29)
18 2-1700 PPN Payable
19 2-1800 PPN Outcome
20 2-2100 Bank Mandiri Loan
21 3-1100 Deva Capital
22 3-1200 Deva Drawing
23 3-1300 Income Summary
24 4-1100 Sales
25 4-1200 Sales Return
26 4-1300 Sales Discount
27 4-1400 Freight Collected
28 5-1100 Cost of goods Sold
29 5-1200 Freight Paid
30 6-1000 Advertising Expenses
31 6-1100 Telephone, Internet & Electricity exp
32 6-1200 Office Supplies Expenses
33 6-1300 Bad Debt Expense
34 6-1400 Depreciation Expense
35 6-1500 Insurance Expense
36 6-1600 Rent Expense
37 6-1700 Wages & Salaries Expense
38 6-1800 Maintenance expense
39 6-1900 Other Operating Expense
40 8-1100 Interest Revenue
41 9-1100 Interest Expense
42 9-1200 Bank Service Charge
43 9-1300 Income Tax Expense
TOTAL
-Rp 554,000,000
-Rp 2,770,000