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
FACTUR MERCHANDISE
DATE DESCRIPTION POS REF PPN Income FREIGHT PAID
NO. INVENTORY
(1-1500) (1-1900) (5-1200)

TOTAL

ACCOUNT NO. AMOUNT ACCOUNT NO.

Total Total
 CREDIT
ACCOUNTS PAYABLE
(2-1100)

AMOUNT
 UD. SEJUK INDONESIA
SALES JOURNAL
DECEMBER 2024

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

TOTAL

ACCOUNT NO. AMOUNT ACCOUNT NO.

TOTAL TOTAL
MERCHANDISE
INVENTORY
(1-1500)

AMOUNT
 UD. SEJUK INDONESIA
CASH RECEIPT JOURNAL
DECEMBER 2024

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

TOTAL

ACCOUNT NO. AMOUNT

TOTAL
CREDIT

OTHERS
ACCOUNT
TOTAL
NO

ACCOUNT NO. AMOUNT

TOTAL
-
 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
NO NAME
(2-1100) (√) (1-1100)

TOTAL

ACCOUNT NO. AMOUNT

TOTAL
CREDIT

OTHERS

ACC. NO TOTAL

ACCOUNT NO. AMOUNT

TOTAL
 UD. SEJUK INDONESIA
GENERAL JOURNAL
DECEMBER 2024

DATE EVIDENCE NO DESCRIPTION POS REF DEBIT CREDIT

TOTAL
- -

ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

TOTAL TOTAL
 UD. SEJUK INDONESIA
PETTY CASH JOURNAL
DECEMBER 2024

DEBIT
DATE EVIDENCE NO DESCRIPTION
ACCOUNTS ACC. NO

TOTAL

DEBIT
ACCOUNT NO. AMOUNT

TOTAL
DEBIT KREDIT
PETTY CASH
TOTAL
(1-1200)

CREDIT
ACCOUNT NO. AMOUNT

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

EVIDEN IN OUT BALANCE

DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
 UD. SEJUK INDONESIA
INVENTORY CARD
DECEMBER, 2024
NAME : AC COOL 2PK
KODE : CL18
( In Rupiah ) METODE : MOVING AVER
EVIDEN IN OUT BALANCE
DATE DESCRIPTION
CE NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
METODE : MOVING AVERAGE
BALANCE
TOTAL
METODE : MOVING AVERAGE
BALANCE
TOTAL
 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 Credit
2024

DEC

Nama : PT RASKA BERKAH Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2024

DEC
Nama : TUNAS NALENDRA Kode : S003
Balance
Date Description Ref Debit Credit
Debit Credit
2024
DEC

Nama : SMK NEGERI 100 Kode : S004

Balance
Date Description Ref Debit Credit
Debit Credit
2024
DEC
 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

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

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

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

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

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

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

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

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

Account Number:
Account: Accounts Payable GENERAL LEDGER
2-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Expense Payable GENERAL LEDGER
2-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Income Tax Payable (21) GENERAL LEDGER
2-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

Account Number:
Account: Income Tax Payable (23) GENERAL LEDGER
2-1500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Income Tax Payable (25/29) GENERAL LEDGER
2-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

Account Number:
Account: PPN Outcome GENERAL LEDGER
2-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
2-2100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Deva Capital GENERAL LEDGER
3-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Deva Drawing GENERAL LEDGER
3-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance -

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

Account Number:
Account: Sales GENERAL LEDGER
4-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Sales Return GENERAL LEDGER
4-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

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

Account Number:
Account: Cost of goods Sold GENERAL LEDGER
5-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Freight Paid GENERAL LEDGER
5-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

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

Account Number:
Account: Office Supplies Expenses GENERAL LEDGER
6-1200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Bad Debt Expense GENERAL LEDGER
6-1300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

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

Account Number:
Account: Rent Expense GENERAL LEDGER
6-1600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
6-1700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Maintenance expense GENERAL LEDGER
6-1800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Other Operating Expense GENERAL LEDGER
6-1900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

Account Number:
Account: Interest Revenue GENERAL LEDGER
8-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
 Account Number:
Account: Interest Expense GENERAL LEDGER
9-1100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance

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

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

ACCOUN
ACCOUNT NAME DEBET CREDIT
No 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
 UD. SEJUK INDONESIA
ADJUSMENT ENTRIES
DECEMBER 2024

TGL NAMA AKUN REF DEBET CREDIT

2022
Des

TOTAL
 UD. SEJUK INDONESIA
WORKSHEET
December 2024

Trial Balance Adjustment Adjusted Trial Balance Income Summary

Acc. No. ACCOUNT NAME
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 PPN Income
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable (21)
2-1400 Income Tax Payable (22)
2-1500 Income Tax Payable (23)
2-1600 Income Tax Payable (25/29)
2-1700 PPN Payable
2-1800 PPN Outcome
2-2100 Bank Mandiri Loan
3-1100 Deva Capital
3-1200 Deva Drawing
3-1300 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone, Internet & Electricity
exp
6-1200 Office Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Maintenance expense
6-1900 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL
-
- -
-

-
 Balance Sheet
DEBIT CREDIT
 -
- -
 UD. SEJUK INDONESIA
INCOME STATEMENT
For The Year Ended, December, 31, 2024
 UD. SEJUK INDONESIA
STATEMENTS OF CHANGES IN EQUITY
PER 31 DECEMBER 2024
UD. SEJUK INDONESIA
BALANCE SHEET
PER 31 DESEMBER 2024
 UD SEJUK INDONESIA
CASH FLOW STATEMENTS
DECEMBER 31, 2024
(In Rupiah)
 UD. SEJUK INDONESIA
CLOSING JOURNAL
PER 31 DESEMBER 2024

DATE DESCRIPTION REFF DEBIT CREDIT

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

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Office Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-1900 PPN Income

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable

2-1200 Expense Payable

2-1300 Income Tax Payable (21)

2-1400 Income Tax Payable (22)

2-1500 Income Tax Payable (23)

2-1600 Income Tax Payable (25/29)

2-1700 PPN Payable

2-1800 PPN Outcome

2-2100 Bank Mandiri Loan

3-1100 Deva Capital

Amount ........................