UD BUANA

WORK SHEE
For Month Ended Decemb
(in rupiahs)

UNADJUSTED TRIAL BALANCE ADJUSTMENTS

ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT
1-1100 Cash in Bank 200,770,000 - 5,070,000
1-1200 Petty Cash 6,750,000 - -
1-1300 Accounts Receivable 709,500,000 - -
1-1400 Allowance for Doubtful Debt - 19,000,000 -
1-1500 Merchandise Inventory 618,600,000 - -
1-1600 Store Supplies 10,700,000 - -
1-1700 Prepaid Insurance 15,300,000 - -
1-1800 Prepaid Rent 21,300,000 - -
1-1900 Prepaid Tax 15,000,000 - -
1-2100 Equipment at Cost 63,300,000 - -
1-2110 Equipment Accum Dep - 16,500,000 -
2-1100 Accounts Payable - 788,260,000 -
2-1200 Expense Payable - 425,000 -
2-1300 Income Tax Payable - - -
2-1400 PPN Payable - - -
2-1500 PPN Outcome - 104,800,000 104,800,000
2-1600 PPN Income 97,660,000 - -
2-2100 Bank Permata Loan - 285,000,000 -
3-1100 Raka Capital - 366,500,000 -
3-1200 Raka Drawing 25,400,000 - -
4-1100 Sales - 1,601,300,000 -
4-1200 Sales Retur 50,000,000 - -
5-1100 Cost of goods Sold 1,192,100,000 - -
5-1200 Freight Paid 8,800,000 - -
6-1000 Advertising Expenses 4,875,000 - -
6-1100 Telephone & Electricity Expenses 8,700,000 - 2,200,000
6-1200 Store Supplies Expenses 4,750,000 - 5,850,000
6-1300 Bad Debts Expenses 15,100,000 - 16,475,000
Amount Removed 3,068,605,000 3,181,785,000 134,395,000
 UNADJUSTED TRIAL BALANCE ADJUSTMENTS
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT
Amount Removed 3,068,605,000 3,181,785,000 134,395,000
6-1400 Depreciation expenses 16,500,000 - 1,250,000
6-1500 Insurance expense 14,300,000 - 1,250,000
6-1600 Rent Expense 23,300,000 - 2,500,000
6-1700 Wages & Salaries 36,300,000 - 3,500,000
6-1800 Other Operating Expenses 9,800,000 - -
8-1100 Interest Revenue - 6,100,000 -
9-1100 Interest Expense 12,480,000 - -
9-1200 Bank Service Charge 6,600,000 - 250,000
9-1300 Income Tax Expense - - 8,006,500

TOTAL 3,187,885,000 3,187,885,000 151,151,500

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 UD BUANA
WORK SHEET
For Month Ended December 31, 2019
(in rupiahs)

ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
- 205,840,000 - - - 205,840,000
- 6,750,000 - - - 6,750,000
- 709,500,000 - - - 709,500,000
16,475,000 - 35,475,000 - - -
- 618,600,000 - - - 618,600,000
5,850,000 4,850,000 - - - 4,850,000
1,250,000 14,050,000 - - - 14,050,000
2,500,000 18,800,000 - - - 18,800,000
- 15,000,000 - - - 15,000,000
- 63,300,000 - - - 63,300,000
1,250,000 - 17,750,000 - - -
- - 788,260,000 - - -
5,700,000 - 6,125,000 - - -
8,006,500 - 8,006,500 - - -
7,140,000 - 7,140,000 - - -
- - - - - -
97,660,000 - - - - -
- - 285,000,000 - - -
- - 366,500,000 - - -
- 25,400,000 - - - 25,400,000
- - 1,601,300,000 - 1,601,300,000 -
- 50,000,000 - 50,000,000 - -
- 1,192,100,000 - 1,192,100,000 - -
- 8,800,000 - 8,800,000 - -
- 4,875,000 - 4,875,000 - -
- 10,900,000 - 10,900,000 - -
- 10,600,000 - 10,600,000 - -
- 31,575,000 - 31,575,000 - -
145,831,500 2,990,940,000 3,115,556,500 1,308,850,000 1,601,300,000 1,682,090,000
ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
145,831,500 2,990,940,000 3,115,556,500 1,308,850,000 1,601,300,000 1,682,090,000
- 17,750,000 - 17,750,000 - -
15,550,000 15,550,000 - -
25,800,000 - 25,800,000 - -
- 39,800,000 - 39,800,000 - -
- 9,800,000 - 9,800,000 - -
5,320,000 - 11,420,000 - 11,420,000 -
- 12,480,000 - 12,480,000 - -
- 6,850,000 - 6,850,000 - -
- 8,006,500 - 8,006,500 - -

151,151,500 3,126,976,500 3,126,976,500 1,444,886,500 1,612,720,000 1,682,090,000

laba 167,833,500
1,612,720,000 1,612,720,000 1,682,090,000

Rp - Rp - Rp -

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 Page : 1
BALANCE SHEET
CREDIT
-
-
-
35,475,000
-
-
-
-
-
-
17,750,000
788,260,000
6,125,000
8,006,500
7,140,000
-
-
285,000,000
366,500,000
-
-
-
-
-
-
-
-
-
1,514,256,500
 Page : 2
BALANCE SHEET
CREDIT
1,514,256,500
-
-
-
-
-
-
-
-
-

1,514,256,500
167,833,500
1,682,090,000
 PT. NUSANTARA
WORK SHEE
For Month Ended Decemb
(in rupiahs)

UNADJUSTED TRIAL BALANCE ADJUSTMENTS

ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT
 UNADJUSTED TRIAL BALANCE ADJUSTMENTS
ACC. NO. ACCOUNT NAME
DEBIT CREDIT DEBIT
Amount Removed - - -

Rp - Rp -
 PT. NUSANTARA JAYA
WORK SHEET
For Month Ended December 31, 2021
(in rupiahs)

ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
- - - - - -

Rp - Rp - Rp -

Rp - Rp -
 Page : 1
BALANCE SHEET
CREDIT

g
 Page : 2
BALANCE SHEET
CREDIT
-