PT.

AC NOL DERAJAT
Memorial Journal (ADJUSTMENT)
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 MEMO 12-01 Depreciation Expense - Building 61401 2.916.667
Depreciation Expense - Vehicle 61402 190.104
Depreciation Expense - Equipment 61403 875.000
Accumulated Depreciation - Building 13201 2.916.667
Accumulated Depreciation - Vehichle 13301 190.104
Accumulated Depreciation - Equipment 13401 875.000

31 MEMO 12-02 Bank Charges 82000 340.000

Cash In Bank 11100 80.000
Interest Revenue 81000 260.000

31 MEMO 12-03 Allowance for Doubtful Accounts 11400 63.830.400

Bad Debt Expense 61300 63.830.400

31 MEMO 12-04 Office Supplies Expense 61200 6.972.500

Office Supplies 11700 6.972.500

31 MEMO 12-05 Utilities Expense 61100 3.620.000

Accrued Expense 21200 3.620.000

31 MEMO 12-06 Insurance Expense 61500 3.700.000

Prepaid Insurance 11800 3.700.000

31 MEMO 12-09 Rent Expense 61600 4.600.000

Prepaid Rent 11900 4.600.000

31 MEMO 12-08 Prepaid Income Tax 11902 7.940.000

Income Tax Payable 25 21303 7.940.000

31 MEMO 12-09 Income tax Expense 91003 185.300.000

Prepaid Income Tax 11902 116.571.600
Income Tax Payable 25 21303 68.728.400

31 MEMO 12-10 Wages &Salaries Expense 61700 27.800.000

Accrued Expense 21200 25.070.000
Income Tax Payable 21 21301 2.730.000

308.084.671 308.084.671
 PT. AC NOL DERAJAT
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank 1.293.348.092 - 80.000 1.293.268.092 - - - 1.293.268.092 -
11200 Petty Cash 10.000.000 - 10.000.000 - - - 10.000.000 -
11300 Accounts Receivable 648.200.000 - 648.200.000 - - - 648.200.000 -
11400 Allowance for Doubtful Accounts - 96.240.400 63.830.400 - 32.410.000 - - - 32.410.000
11500 Employee Receivable 13.500.000 - 13.500.000 - - - 13.500.000 -
11600 Merchandise Inventory 167.895.792 - 167.895.792 - - - 167.895.792 -
11700 Office Supplies 10.142.500 - 6.972.500 3.170.000 - - - 3.170.000 -
11800 Prepaid Insurance 83.120.000 - 3.700.000 79.420.000 - - - 79.420.000 -
11900 Prepaid Rent 162.662.000 - 4.600.000 158.062.000 - - - 158.062.000 -
11901 Value Added Tax - In (VATIn) 30.123.500 - 30.123.500 - - - 30.123.500 -
11902 Prepaid Income Tax 108.631.600 - 7.940.000 116.571.600 - - - - - -
12100 Investment 986.425.000 - 986.425.000 - - - 986.425.000 -
13100 Land 1.250.000.000 - 1.250.000.000 - - - 1.250.000.000 -
13200 Building 700.000.000 - 700.000.000 - - - 700.000.000 -
13201 Accumulated Depreciation - Building - 140.000.000 2.916.667 - 142.916.667 - - - 142.916.667
13300 Vehichle 18.250.000 - 18.250.000 - - - 18.250.000 -
13301 Accumulated Depreciation - Vehichle - - 190.104 - 190.104 - - - 190.104
13400 Equipment 105.000.000 - 105.000.000 - - - 105.000.000 -
13401 Accumulated Depreciation - Equipment - 21.000.000 875.000 - 21.875.000 - - - 21.875.000
21100 Accounts Payable - 631.358.500 - 631.358.500 - - - 631.358.500
21200 Accrued Expense - - 28.690.000 - 28.690.000 - - - 28.690.000
21300 Value Added Tax - Out (VAT - Out) - 72.300.000 - 72.300.000 - 72.300.000
21301 Income Tax Payable 21 - - 2.730.000 - 2.730.000 - - - 2.730.000
21302 Income Tax Payable 23 - - - - - - - -
21303 Income Tax Payable 25 - - 76.668.400 - 76.668.400 - - - 76.668.400
21400 Deviden Payable - 283.500.000 - 283.500.000 - - - 283.500.000
22100 Bank Loan - 244.964.600 - 244.964.600 - - 244.964.600
31000 Share Capital - Ordinary - 1.575.000.000 - 1.575.000.000 - - 1.575.000.000
31100 Dividend 283.500.000 - 283.500.000 - - 283.500.000 -
31200 Additional Paid In Capital - 305.000.000 - 305.000.000 - - 305.000.000
Jumlah Yang Dipindahkan 5.870.798.484 3.369.363.500 71.770.400 243.994.271 5.746.814.384 3.417.603.271 - - 5.746.814.384 3.417.603.271
 PT. AC NOL DERAJAT
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah Yang Dipindahkan 5.870.798.484 3.369.363.500 71.770.400 243.994.271 5.746.814.384 3.417.603.271 - - 5.746.814.384 3.417.603.271
31300 Retained Earnings - 1.405.280.642 - 1.405.280.642 - - - 1.405.280.642
31400 Income Summary - - - - - - - -
41000 Sales - 11.845.260.000 - 11.845.260.000 - 11.845.260.000 - -
41100 Sales Discounts 189.330.000 - 189.330.000 - 189.330.000 - - -
41200 Sales Returns and Allowance 289.600.000 - 289.600.000 - 289.600.000 - - -
51000 Cost of Merchadise Sold 9.318.769.208 - 9.318.769.208 - 9.318.769.208 - - -
51100 Purchase discount - 100.592.000 - 100.592.000 - 100.592.000 - -
61100 Utilities Expense 50.826.415 - 3.620.000 54.446.415 - 54.446.415 - - -
61200 Office Supplies Expense 115.000.000 - 6.972.500 121.972.500 - 121.972.500 - - -
61300 Bad Debt Expense - - 63.830.400 - 63.830.400 - 63.830.400 - -
61401 Depreciation Expense - Building 32.083.000 - 2.916.667 34.999.667 - 34.999.667 - - -
61402 Depreciation Expense - Vehicle 31.968.750 - 190.104 32.158.854 - 32.158.854 - - -
61403 Depreciation Expense - Equipment 9.625.000 - 875.000 10.500.000 - 10.500.000 - - -
61500 Insurance Expense 23.500.720 - 3.700.000 27.200.720 - 27.200.720 - - -
61600 Rent Expense 121.500.000 - 4.600.000 126.100.000 - 126.100.000 - - -
61700 Wages &Salaries Expense 506.780.000 - 27.800.000 534.580.000 - 534.580.000 - - -
61800 Transportation Expense 41.800.000 - 41.800.000 - 41.800.000 - - -
61900 Advertising Expense 90.510.000 - 90.510.000 - 90.510.000 - - -
62000 Other operating Expense 27.880.000 - 27.880.000 - 27.880.000 - - -
81000 Interest Revenue - 11.375.260 260.000 - 11.635.260 - 11.635.260 - -
81200 Freight Collected - 420.000 - 420.000 - 420.000 - -
81300 Late Fees Collected - - - - - - - -
81400 Gain (Loss) Fixed asset 24.375.000 - 24.375.000 - 24.375.000 - - -
81500 Deviden Income - 55.000.000 - 55.000.000 - 55.000.000 - -
82000 Bank Charges 10.400.000 - 340.000 10.740.000 - 10.740.000 - - -
82100 Interest Expense 23.788.585 - 23.788.585 - 23.788.585 - - -
91002 Income tax Expense article 4 (2) 8.756.240 - 8.756.240 - 8.756.240 - - -
91003 Income tax Expense - - 185.300.000 185.300.000 - 185.300.000 - - -
16.787.291.402 16.787.291.402 308.084.671 308.084.671 16.899.621.573 16.899.621.573 11.152.807.189 12.076.737.660 5.746.814.384 4.822.883.913
31400 Income Summary - - - - - - 923.930.471 - - 923.930.471
- - - 12.076.737.660 12.076.737.660 5.746.814.384 5.746.814.384