NO.

AKUN NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:

1-1000 Current Assets
1-1100 Cash in Bank Kas di Bank
1-1101 Petty Cash Kas Kecil
1-1102 Accounts Receivable Piutang Dagang
1-1103 Allowance for Doubtful Debt Penyisihan atau Cadangan Kerugian Piutang
1-1104 Merchandise Inventory Persediaan Barang Dagang
1-1105 Store Supplies Perlengkapan Toko
1-1106 Prepaid Advertising Iklan Dibayar Dimuka
1-1107 Prepaid Insurance Asuransi Dibayar Dimuka
1-1108 Prepaid Income Tax Uang Muka PPh
1-1109 VAT In PPN Masukan
1-1110 Income Tax Art. 28 A Receivable Piutang PPh Pasal 28 A (Lebih Bayar)
1-2000 Fixed Assets :
1-2100 Land Tanah
1-2201 Building at Cost Gedung
1-2202 Building Accumulated Depreciation Akumulasi Penyusutan Gedung
1-2301 Vehicle at Cost Kendaraan
1-2302 Vehicle Accumulated Depreciation Akumulasi Penyusutan Kendaraan
1-2401 Equipment at Cost Peralatan
1-2402 Equipment Accumulated Depreciation Akumulasi Penyusutan Peralatan
2-1000 Current Liabilities :
2-1100 Accounts Payable Hutang Dagang
2-1200 Accrued Expense Hutang Beban
2-1300 Income Tax Payable Hutang Pajak Penghasilan (PPh)
2-1400 VAT Out PPN Keluaran
2-1500 Income Tax Art.29 Payable Hutang PPh Pasal 29 (PPh Kurang Bayar)
2-2000 Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang Bank Mandiri
3-1000 Equity :
3-1100 Common Stock Modal Saham
3-1200 Retained Earning Laba ditahan
3-1300 Dividend Dividen
3-1400 Income Summary Ikhtisar Laba-Rugi
4-1000 Revenues :
4-1100 Sales Penjualan
4-1200 Sales Discount Potongan Penjualan
4-1300 Sales Return Retur Penjualan
4-1400 Freight Collected Pendapatan Jasa Angkut Penjualan
4-1500 Late Fees Collected Pendapatan Denda Keterlambatan
5-1000 Cost Of Goods Sold :
5-1100 Cost of Goods Sold Beban Pokok Penjualan
5-1200 Freight Paid Beban Angkut Pembelian
6-1000 Operating Expenses :
6-1100 Wages & Salaries Expense Beban Gaji dan Upah
6-1200 Advertising Expense Beban Iklan
6-1300 Telepon, Water and Elect Expense Beban Telepon, Air dan Listrik
6-1400 Store Supplies Expense Beban Perlengkapan
6-1500 Repair and Maintenance Expense Beban Perbaikan dan Pemeliharaan
6-1600 Bad Debt Expense Beban Kerugian Piutang
6-1700 Depreciation Expense-Building Beban Penyusutan Bangunan
6-1800 Depreciation Expense-Vehicles Beban Penyusutan Kendaraan
6-1900 Depreciation Expense-Equipments Beban Penyusutan Peralatan
6-2000 Insurance Expense Beban Asuransi
6-2100 Late Fees Expense Beban Denda
6-2200 Professional Fees Beban Jasa Pihak Ketiga
8-1000 Other Revenues and Gains :
8-1100 Interest Revenue Pendapatan Bunga
8-1200 Building Rental Revenue Pendapatan Sewa Bangunan
9-1000 Other Expenses and Losses :
9-1100 Interest Expense Beban Bunga
9-1100 Bank Service Charge Beban Administrasi Bank
9-1300 Income Tax Expense Beban Pajak Penghasilan (PPh)

Hak Cipta pada Kemdikbud 1

9-1400 Corporate Income Tax Expense Beban PPh Badan

Hak Cipta pada Kemdikbud 2

 PT ANDALAS
TRIAL BALANCE
AS OF NOVEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank 1,272,728,125 -

1-1101 Petty Cash 12,250,000 -
1-1102 Accounts Receivable 1,072,500,000 -
1-1103 Allowance for Doubtful Debt - 14,750,000
1-1104 Merchandise Inventory 2,775,000,000 -
1-1105 Store Supplies 12,250,000 -
1-1106 Prepaid Advertising 15,000,000 -
1-1107 Prepaid Insurance 19,125,000 -
1-1108 Prepaid Income Tax 81,250,000 -
1-1109 VAT In 78,750,000 -
1-1110 Income Tax Art. 28 A Receivable - -
1-2100 Land 437,500,000 -
1-2201 Building at Cost 937,500,000 -
1-2202 Building Accumulated Depreciation - 234,375,000
1-2301 Vehicle at Cost 515,625,000 -
1-2302 Vehicle Accumulated Depreciation - 177,734,375
1-2401 Equipment at Cost 244,500,000 -
1-2402 Equipment Accumulated Depreciation - 175,156,250
2-1100 Accounts Payable - 866,250,000
2-1200 Accrued Expense - -
2-1300 Income Tax Payable - -
2-1400 VAT Out - 97,500,000
2-1500 Income Tax Art.29 Payable - -
2-2100 Bank Mandiri Loan - 450,000,000
3-1100 Common Stock - 1,218,750,000
3-1200 Retained Earning - 2,250,000,000
3-1300 Dividend - -
3-1400 Income Summary - -
4-1100 Sales - 63,162,500,000
4-1200 Sales Discount 65,587,500 -
4-1300 Sales Return 90,625,000 -
4-1400 Freight Collected - 57,250,000
4-1500 Late Fees Collected - 10,625,000
5-1100 Cost of Goods Sold 60,600,625,000 -
5-1200 Freight Paid 23,375,000 -
6-1100 Wages & Salaries Expense 345,625,000 -
6-1200 Advertising Expense 11,000,000 -
6-1300 Telepon, Water and Elect Expense 56,250,000 -
6-1400 Store Supplies Expense 5,937,500 -
6-1500 Repair and Maintenance Expense 12,312,500 -
6-1600 Bad Debt Expense - -
6-1700 Depreciation Expense-Building - -
 PT ANDALAS
TRIAL BALANCE
AS OF NOVEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1800 Depreciation Expense-Vehicles - -

6-1900 Depreciation Expense-Equipments - -
6-2000 Insurance Expense 4,725,000 -
6-2100 Late Fees Expense 8,125,000 -
6-2200 Professional Fees 31,250,000 -
8-1100 Interest Revenue - 7,625,000
8-1200 Building Rental Revenue - 30,000,000
9-1100 Interest Expense 11,850,000 -
9-1100 Interest Expense 8,250,000 -
9-1300 Income Tax Expense 3,000,000 -
9-1400 Corporate Income Tax Expense - -

JUMLAH 68,752,515,625 68,752,515,625

LAMPIRAN NERACA SALDO PER 30 NOVEMBER 2022

1 ACCOUNT RECEIVABLE
Merupakan saldo Piutang Dagang per 30 November 2022, dengan rincian sebagai berikut:
No. Nama Customer No. Faktur Jumlah Piutang Tanggal & Termin
C001 Toko Argantara F-11/12 Rp 426,250,000 Tgl. 25 November 2022, 2/10 n/30
C002 Toko Dinamika F-11/25 Rp 357,500,000 Tgl. 29 November 2022, 2/10 n/30
C003 Toko Mahardika F-11/10 Rp 247,500,000 Tgl. 5 November 2022, 2/10 n/30
C004 Toko Panama F-11/14 Rp 41,250,000 Tgl. 25 November 2022, 2/10 n/30
Total Rp 1,072,500,000

2 ACCOUNT PAYABLE
Merupakan saldo Hutang Dagang per 30 November 2022, dengan rincian sebagai berikut:
No. Nama Supplier No. Faktur Jumlah Hutang Tanggal & Termin
S001 PT. Sarinah C.15234 Rp 288,750,000 Tgl. 23 November 2022, 3/10 n/30
S002 PT. Merdeka F.1289 Rp 220,000,000 Tgl. 20 November 2022, 3/10 n/30
S003 PT Malaka Fk.2020 Rp 357,500,000 Tgl. 28 November 2022, 3/10 n/30
Total Rp 866,250,000

3 MERCHANDISE INVENTORY
Merupakan saldo persediaan barang dagangan per 30 November 2022, dengan rincian sebagai berikut:
Kode Item Kuantitas Harga/ Unit Total Harga
HPP-14 HP Pavilion 14 200 Rp 9,375,000 Rp 1,875,000,000
DI-15 DELL Inspiron 15 160 Rp 5,625,000 Rp 900,000,000
Total Rp 2,775,000,000

4 PREPAID INCOME TAX

Uang Muka PPh Pasal 25 masa Januari s/d Oktober 202 Rp 81,250,000.00

5 BANK MANDIRI LOAN

Bank Mandiri Loan merupakan hutang bank dengan jangka waktu 4 tahun dengan bunga sebesar 1,5% per bulan
Realisasi pinjaman terjadi pada 29 November 2022, dan mulai diangsur setiap tgl 29 bulan berikutnya dengan
rincian sebagai berikut :
Angsuran Pokok 9,375,000
Bunga Pinjaman Bank 1,5% 6,750,000
Jumlah yang harus dibayar 16,125,000

Hak Cipta pada Kemdikbud 3

Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT. BUANA
TRIAL BALANCE
AS OF DECEMBER 31, 2019

NO.AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 543,800,000

1-1101 Petty Cash 3,450,000
1-1102 Accounts Receivable 440,000,000
1-1103 Allowance for Doubtful Debt 9,500,000
1-1104 Merchandise Inventory 1,060,267,500
1-1105 Store Supplies 10,200,000
1-1106 Prepaid Advertising
1-1107 Prepaid Insurance 11,200,000
1-1108 Prepaid Income Tax 32,965,000
1-1109 VAT In 50,000,000
1-1110 Income Tax Art. 28 A Receivable
1-2100 Land 350,000,000
1-2201 Building at Cost 750,000,000
1-2202 Building Accumulated Depreciation 187,500,000
1-2301 Vehicle at Cost 412,500,000
1-2302 Vehicle Accumulated Depreciation 142,187,500
1-2401 Equipment at Cost 195,600,000
1-2402 Equipment Accumulated Depreciation 140,125,000
2-1100 Accounts Payable 550,000,000
2-1200 Accrued Expense
2-1300 Income Tax Payable 15,670,000
2-1400 VAT Out 40,000,000
2-1500 Income Tax Art.29 Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock 975,000,000
3-1200 Retained Earning 1,800,000,000

JUMLAH 3,859,982,500 3,859,982,500

Hak cipta dari Kemdikbud 5

Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT ANDALAS
DAFTAR ASET TETAP TAHUN 2022
[Sesuai Pasal 11 UU PPh]

Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi Nilai Buku

NO Jenis Aset Tetap Tarif
Perolehan (Rp) Tahun 2021 Tahun 2022 Tahun 2022 Tahun 2022
Land
1 Land 1/1/2017 437,500,000 0% - - - 437,500,000
Jumlah 437,500,000 0.00 0.00 0.00 437,500,000
-
Building -
1 Building 1/1/2017 937,500,000 5% 234,375,000 46,875,000 281,250,000 656,250,000
Jumlah 937,500,000 234,375,000 46,875,000 281,250,000 656,250,000
- -
Vehicles - -
1 Colt Diesel Mitsubishi 5/5/2018 140,625,000 12.5% 64,453,125 17,578,125 82,031,250 58,593,750
2 Toyota Innova 8/9/2019 375,000,000 12.5% 113,281,250 46,875,000 160,156,250 214,843,750
Jumlah 515,625,000 177,734,375 64,453,125 242,187,500 273,437,500
- -
Equipment - -
1 Computer 1/29/2019 94,500,000 25% 68,906,250 23,625,000 92,531,250 1,968,750
2 Furniture 3/1/2019 150,000,000 25% 106,250,000 37,500,000 143,750,000 6,250,000
Jumlah 244,500,000 175,156,250 61,125,000 236,281,250 8,218,750
- -
Total 2,135,125,000 587,265,625 172,453,125 759,718,750 1,375,406,250

Hak Cipta pada Kemdikbud 4

Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT. ANDALAS
Cash Receipt Journal
December 2022
Page :
DEBET CREDIT
REF OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NO. NO.
2-Dec BM12-1 Toko Dirgantara 417,725,000 4-1200 8,525,000 426,250,000
3-Dec BM12-3 Toko Mahardika 249,975,000 247,500,000 4-1500 2,475,000
13-Dec BM12-2 Tn. Saputra 158,295,500 5-1100 (111,462,500) 2-1400 14,390,500
4-1100 143,055,000
4-1400 850,000
1-1104 (111,462,500)
20-Dec BM12-4 Piutang dihapuskan Tk.Sanjaya 7,200,000 1-1103 7,200,000
24-Dec BM12-5 Pendapatan Sewa Gedung 9,000,000 9-1300 1,000,000 8-1200 10,000,000
25-Dec BM12-6 Piutang Toko Panama 41,250,000 41,250,000

883,445,500 715,000,000

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1100 883,445,500 1-1102 715,000,000
4-1200 8,525,000 2-1400 14,390,500
BOOKED BY
5-1100 (111,462,500) 4-1100 143,055,000
9-1300 1,000,000 4-1400 850,000
1-1104 (111,462,500)
4-1500 2,475,000
1-1103 7,200,000
8-1200 10,000,000

TOTAL 781,508,000 TOTAL 781,508,000

 PT ANDALAS
Cash Payment Journal
December 2022
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNTS OTHER OTHER
CASH IN BANK
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO.
1-Jan 1 pembayaran kas negara via bank 1-1108 8,125,000 8,125,000
5-Jan 2 PT MALAKA 357,500,000 346,775,000 5-1000
9-Jan 3 BEBAN GAJI 6-1100 25,800,000 23,695,000 2-1300
11-Jan 4 BANK MANDIRI 1-1108 2,105,000 2,105,000
13-Jan 5 PT RANS 6-2200 100,000,000 98,000,000 2-1400
18-Jan 6 PDAM PLN TELKOM 6-1300 4,800,000 4,800,000
21-Jan 7 KKP AHMAD NAUFAL 6-2200 20,000,000 19,600,000 2-1400
25-Jan 8 PT MERDEKA 220,000,000 6-1200 2,200,000 222,200,000
26-Jan 9 PEMENGANG SAHAM 3-1300 90,000,000 90,000,000
27-Jan 10 KAS NEGARA 2-1500 18,750,000 18,750,000
28-Jan 11 BANK MANDIRI 9-1200 6,750,000 16,125,000
2-2100 9,375,000

577,500,000 850,175,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1000 - 1-1000 850,1
1-1108 10,230,000 1-1108
BOOKED BY 2-1400 - 2-1400
2-1500 18,750,000 2-1500
2-1300 2-1300 2,1
2-1100 577,500,000 2-1100
3-1300 90,000,000 3-1300
5-1100 - 5-1100 10,7
6-1100 25,800,000 6-1100
6-1200 2,200,000 6-1200
6-1300 4,800,000 6-1300
6-2200 100,000,000 6-2200
2-2100 9,375,000 2-2100
9-1200 6,750,000 9-1200
TOTAL 845,405,000 TOTAL 865,40
 PT ANDALAS
ash Payment Journal
December 2022
Page :
CREDIT
OTHER
AMOUNT

10,725,000
2,105,000

2,000,000

400,000

RECAPITULATION
CREDIT
AMOUNT
850,175,000

2,400,000

2,105,000

10,725,000
865,405,000
 PT ANDALAS
Purchase Journal
December 2022
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT ACCOUNTS
FREIGHT PAID PAYABLE
INVENTORY IN
8-Jan PJ-F05 PT MALAKA 163,150,000 16,483,750 1,687,500 181,321,000

163,150,000 16,483,750 1,687,500 181,321,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1104 163,150,000
1-1109 16,483,750
BOOKED BY
2-1100 1,687,500
5-1200 181,321,000

TOTAL 181,321,250 TOTAL 181,321,000

(250.00)
 PT ANDALAS
Sales Journal
December 2022 Page :

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT COST OF GOOD VAT MERCHANDIS FREIGHT
SALES
RECEIVABLE SOLD E INVENTORY COLLECTED
OUT
4-Jan F12-01 TOKO DINAMIKA 391,270,000 273,750,000 354,500,000 35,570,000 273,750,000 1,200,000
16-Jan CP12-004 TOKO ARGANTARA 343,200,000 234,762,500 311,000,000 31,200,000 234,762,500 1,000,000

734,470,000 508,512,500 665,500,000 66,770,000 508,512,500 2,200,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1102 734,470,000 1-1102
1-1104 1-1104 508,512,500
BOOKED BY
4-1400 4-1400 2,200,000
4-1100 4-1100 665,500,000
2-1400 2-1400 66,770,000
5-1100 508,512,500 5-1100
TOTAL 1,242,982,500 TOTAL 1,242,982,500
 PT ANDALAS
General Journal
December 2022

DATE DOC. NO. DESCRIPTION REF DEBET

7-Jan nk12-1 Sales Return 4-1300 Rp 23,000,000.00

VAT Out 2-1400 Rp 2,300,000.00
Accounts Receivable 1-1102
Merchandise Inventory 1-1104 Rp 18,750,000.00
Cost Of Goods Sold : 5-1100
10-Jan RNP3-12 Accounts Payable 2-1100 Rp 15,406,875.00
VAT In 1-1109
Merchandise Inventory 1-1104

JUMLAH Rp 59,456,875.00

RECAPITULATION
ACC NO. DEBET
1-1102 Rp -
1-1104 18,750,000
1-1109 -
2-1100 15,406,875
2-1400 2,300,000
4-1300 23,000,000
5-1100

TOTAL 59,456,875
 PT ANDALAS
General Journal
December 2022
Page :

CREDIT

Rp 25,300,000.00

Rp 18,750,000.00

Rp 1,400,625.00
Rp 14,006,250.00

Rp 59,456,875.00

RECAPITULATION
CREDIT
Rp 25,300,000.00
14,006,250
1,400,625

18,750,000

59,456,875
-
 PT ANDALAS
Petty Cash Journal
December 2022
Page:

DEBIT CREDIT

DATE DOC. NO. DESCRIPTION ACCOUNTS

ACCOUNT AMOUNT PETTY CASH
NO.

3-Dec V12-1 Kpd. Percetakan Advertising Expense 6-1200 675,000 675,000

7-Dec V12-2 Kpd.Royal ATK Store Supplies 1-1105 900,000 900,000
20-Jan V12-3 BPK SANDIAGI Repair and Maintenance Ex 6-1500 450,000 450,000

TOTAL ……………………………. 2,025,000 2,025,000

RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1101 1-1101 2,025,000
1-1105 900,000 1-1105
6-1200 675,000 6-1200
6-1500 450,000 6-1500

TOTAL 2,025,000 TOTAL 2,025,000

 PT ANDALAS
INVENTORY CARD
December 2022

ITEM : HP Pavilion 14 KODE :

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE

30 SALDO 200 9,375,000

5 F12-01 FAKTUR -19 9,375,000 (178,125,000) 181 9,375,000
8 f12-01 sales return (2) 9,375,000 (18,750,000) 179 9,375,000
9 pj-05 PT MALAKA 11 10,587,500 116,462,500 190 9,445,197
13 BM12-2 NOTA KONTAN -7 10,587,500 (74,112,500) 183 9,401,503
17 CP12-004 FAKTUR -16 10,587,500 (169,400,000) 167 9,287,874

ITEM : DELL Inspiron 15 KODE :

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE AMOUNT QTY PRICE AMOUNT QTY PRICE

30 SALDO 160 5,625,000

5 F12-01 FAKTUR -17 5,625,000 (95,625,000) 143 5,625,000
9 pj-05 PT MALAKA 10 4,668,750 46,687,500 153 5,562,500
11 RNP3-12 PURCHES RETURN -3 4,668,750 (14,006,250) 150 5,580,375
13 BM12-2 NOTA KONTAN -8 4,668,750 (37,350,000) 142 5,631,734
17 CP12-004 FAKTUR -14 4,668,750 (65,362,500) 128 5,737,061
 PT ANDALAS
INVENTORY CARD
December 2022

HPP-14
BALANCE

AMOUNT

1,875,000,000
1,696,875,000
1,678,125,000
1,794,587,500
1,720,475,000
1,551,075,000

DI-15
BALANCE

AMOUNT

900,000,000
804,375,000
851,062,500
837,056,250
799,706,250
734,343,750
 PT ANDALAS
Jl. Yos Sudarso No 49 Probolinggo
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
Toko Argantara C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
30 saldo 426,250,000
2 pelunasan 426,250,000 -

CUSTOMER'S NAME: NO.

Toko Dinamika CUSTOMER ACCOUNT
C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
30 saldo Rp 357,500,000
5 F12-01 Rp 391,270,000 Rp 748,770,000
8 nk12-1 Rp 25,300,000 Rp 723,470,000

CUSTOMER'S NAME: NO.

Toko Mahardika CUSTOMER ACCOUNT
C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
30 saldo 247,500,000
3 pelunasan 247,500,000 -

CUSTOMER'S NAME: NO.

Toko Panama CUSTOMER ACCOUNT
C004
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
30 saldo 41,250,000
25 BM12-6 41,250,000 -
 PT ANDALAS
Jl. Yos Sudarso No 49 Probolinggo
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME NO.

PT. Sarinah VENDOR ACCOUNT
S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec saldo 288,750,000

VENDOR'S NAME NO.

PT. Merdeka VENDOR ACCOUNT
S002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec saldo 220,000,000
22 220,000,000 -

VENDOR'S NAME NO.

PT Malaka VENDOR ACCOUNT
S003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
saldo 357,500,000
6 CP12-002 357,500,000 -
9 PJ-F05 181,321,000 181,321,000
11 RNP3-12 15,406,875 165,914,125
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Cash in Bank 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
30 saldo 1,272,728,125
31 crj 883,445,500 2,156,173,625
31 cpj 850,175,000 1,305,998,625

Account : Account Number :

GENERAL LEDGER
Petty Cash 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 12,250,000
31 vk 2,025,000 10,225,000

Account : Account Number :

GENERAL LEDGER
Accounts Receivable 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 1,072,500,000
31 cpj 715,000,000 357,500,000
31 sj 734,470,000 1,091,970,000

Account : Account Number :

GENERAL LEDGER
Allowance for Doubtful Debt 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 14,750,000
31 cpj 7,200,000 21,950,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Merchandise Inventory 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 2,775,000,000
31 cpj 111,462,500 2,663,537,500
31 pj 163,150,000 2,826,687,500
31 sj 508,512,500 2,318,175,000
31 gj 18,750,000 2,336,925,000

Account : Account Number :

GENERAL LEDGER
Store Supplies 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 12,250,000
31 vk 900,000 13,150,000

Account : Account Number :

GENERAL LEDGER
Prepaid Advertising 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 15,000,000

Account : Account Number :

GENERAL LEDGER
Prepaid Insurance 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 19,125,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Prepaid Income Tax 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 81,250,000
31 cpj 10,230,000 91,480,000

Account : Account Number :

GENERAL LEDGER
VAT In 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 78,750,000
31 pj 16,483,750 95,233,750
31 gj 1,400,625 93,833,125

Account : Account Number :

GENERAL LEDGER
Income Tax Art. 28 A Receivable 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo -

Account : Account Number :

GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 437,500,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Building at Cost 1-2201
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 937,500,000

Account : Account Number :

GENERAL LEDGER
Building Accumulated Depreciation 1-2202
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo - 234,375,000

Account : Account Number :

GENERAL LEDGER
Vehicle at Cost 1-2301
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 515,625,000

Account : Account Number :

GENERAL LEDGER
Vehicle Accumulated Depreciation 1-2302
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo - 177,734,375
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Equipment at Cost 1-2401
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 244,500,000

Account : Account Number :

GENERAL LEDGER
Equipment Accumulated Depreciation 1-2402
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 175,156,250

Account : Account Number :

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 31 saldo 866,250,000
31 cpj 577,500,000 288,750,000
31 pj 1,687,500 287,062,500
31 gj 15,406,875 271,655,625

Account : Account Number :

GENERAL LEDGER
Accrued Expense 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo -
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Income Tax Payable 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
31 2,105,000 - 2,105,000

Account : Account Number :

GENERAL LEDGER
VAT Out 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 97,500,000
31 crj 14,390,500 111,890,500
31 cpj 2,400,000 114,290,500
31 sj 66,770,000 181,060,500
31 gj 2,300,000 178,760,500

Account : Account Number :

GENERAL LEDGER
Income Tax Art.29 Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
31 18,750,000 18,750,000

Account : Account Number :

GENERAL LEDGER
Bank Mandiri Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 450,000,000
31 cpj 9,375,000 440,625,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Common Stock 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 1,218,750,000

Account : Account Number :

GENERAL LEDGER
Retained Earning 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 2,250,000,000

Account : Account Number :

GENERAL LEDGER
Dividend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
31 crj 90,000,000 90,000,000

Account : Account Number :

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
-
-
-
-
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 63,162,500,000
31 cpj 143,055,000 63,305,555,000
31 sj 665,500,000 63,971,055,000

Account : Account Number :

GENERAL LEDGER
Sales Discount 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 65,587,500 -
31 cpj 8,525,000 74,112,500
31

Account : Account Number :

GENERAL LEDGER
Sales Return 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 31 saldo 90,625,000
31 gj 23,000,000 113,625,000

Account : Account Number :

GENERAL LEDGER
Freight Collected 4-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo - 57,250,000
31 cpj 850,000 56,400,000
31 sj 2,200,000 58,600,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Late Fees Collected 4-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 10,625,000
31 cpj 2,475,000 13,100,000

Account : Account Number :

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 60,600,625,000
31 cpj 111,462,500 60,712,087,500
31 crj 10,725,000 60,701,362,500
31 sj 508,512,500 61,209,875,000

Account : Account Number :

GENERAL LEDGER
Freight Paid 5-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 23,375,000
31 pj 181,321,000 (157,946,000)

Account : Account Number :

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 345,625,000
31 crj 25,800,000 371,425,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Advertising Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 31 saldo 11,000,000
31 crj 2,200,000 13,200,000
31 vk 675,000 - 13,875,000

Account : Account Number :

GENERAL LEDGER
Telepon, Water and Elect Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 56,250,000
31 cpj 4,800,000 61,050,000

Account : Account Number :

GENERAL LEDGER
Store Supplies Expense 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 5,937,500

Account : Account Number :

GENERAL LEDGER
Repair and Maintenance Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 31 saldo 12,312,500
31 vk 450,000 - 12,762,500
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Bad Debt Expense 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Building 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Vehicles 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Depreciation Expense-Equipments 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Insurance Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 4,725,000

Account : Account Number :

GENERAL LEDGER
Late Fees Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 8,125,000

Account : Account Number :

GENERAL LEDGER
Professional Fees 6-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 31,250,000
31 cpj 100,000,000 131,250,000

Account : Account Number :

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 7,625,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Building Rental Revenue 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 30,000,000
31 crj 10,000,000 40,000,000

Account : Account Number :

GENERAL LEDGER
Interest Expense 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 11,850,000
31 crj 1,000,000 12,850,000

Account : Account Number :

GENERAL LEDGER
Bank Service Charge 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
31 saldo 8,250,000
31 crj 6,750,000 15,000,000

Account : Account Number :

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
31 3,000,000
31 cpj 1,000,000 4,000,000
 Jl. Yos Sudarso No. 49
PROBOLINGGO
Account : Account Number :
GENERAL LEDGER
Corporate Income Tax Expense 9-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
 PT ANDALAS
TRIAL BALANCE
AS OF DECEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank 1,305,998,625

1-1101 Petty Cash 10,225,000
1-1102 Accounts Receivable 1,091,970,000
1-1103 Allowance for Doubtful Debt 21,950,000
1-1104 Merchandise Inventory 2,336,925,000
1-1105 Store Supplies 13,150,000
1-1106 Prepaid Advertising 15,000,000
1-1107 Prepaid Insurance 19,125,000
1-1108 Prepaid Income Tax 91,480,000
1-1109 VAT In 93,833,125
1-1110 Income Tax Art. 28 A Receivable -
1-2100 Land 437,500,000
1-2201 Building at Cost 937,500,000 -
1-2202 Building Accumulated Depreciation 234,375,000
1-2301 Vehicle at Cost 515,625,000
1-2302 Vehicle Accumulated Depreciation 177,734,375
1-2401 Equipment at Cost 244,500,000
1-2402 Equipment Accumulated Depreciation 175,156,250
2-1100 Accounts Payable 271,655,625
2-1200 Accrued Expense
2-1300 Income Tax Payable 2,105,000
2-1400 VAT Out 178,760,500
2-1500 Income Tax Art.29 Payable 18,750,000
2-2100 Bank Mandiri Loan 440,625,000
3-1100 Common Stock - 1,218,750,000
3-1200 Retained Earning 2,250,000,000
3-1300 Dividend 90,000,000
3-1400 Income Summary
4-1100 Sales 63,971,055,000
4-1200 Sales Discount 74,112,500
4-1300 Sales Return 113,625,000
4-1400 Freight Collected 58,600,000
4-1500 Late Fees Collected 13,100,000
5-1100 Cost of Goods Sold 61,209,875,000
5-1200 Freight Paid (157,946,000) -
6-1100 Wages & Salaries Expense 371,425,000
6-1200 Advertising Expense 13,875,000
6-1300 Telepon, Water and Elect Expense 61,050,000
6-1400 Store Supplies Expense 5,937,500
6-1500 Repair and Maintenance Expense 12,762,500
6-1600 Bad Debt Expense -
6-1700 Depreciation Expense-Building
 PT ANDALAS
TRIAL BALANCE
AS OF DECEMBER 30, 2022

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1800 Depreciation Expense-Vehicles

6-1900 Depreciation Expense-Equipments
6-2000 Insurance Expense 4,725,000
6-2100 Late Fees Expense 8,125,000
6-2200 Professional Fees 131,250,000
8-1100 Interest Revenue - 7,625,000
8-1200 Building Rental Revenue 40,000,000
9-1100 Interest Expense 12,850,000
9-1100 Interest Expense 15,000,000
9-1300 Income Tax Expense 4,000,000
9-1400 Corporate Income Tax Expense
0
JUMLAH 69,083,498,250 69,080,241,750
 PT ANDALAS
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 2022
( In Rupiah )
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
Des 31 BM12-1

31 BM12-2

31 BM12-3

31 BM12-4

31 BM12-5

TOTAL - -
 PT ANDALAS
WORKSHEET
December 31, 2022(Rp)
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash in Bank
1-1101 Petty Cash
1-1102 Accounts Receivable
1-1103 Allowance for Doubtful Debt
1-1104 Merchandise Inventory
1-1105 Store Supplies
1-1106 Prepaid Advertising
1-1107 Prepaid Insurance
1-1108 Prepaid Income Tax
1-1109 VAT In
1-1110 Income Tax Art. 28 A Receivable
1-2100 Land
1-2201 Building at Cost
1-2202 Building Accumulated Depreciation
1-2301 Vehicle at Cost
1-2302 Vehicle Accumulated Depreciation
1-2401 Equipment at Cost
1-2402 Equipment Accumulated Depreciation
2-1100 Accounts Payable
2-1200 Accrued Expense
2-1300 Income Tax Payable
2-1400 VAT Out
2-1500 Income Tax Art.29 Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
4-1400 Freight Collected
4-1500 Late Fees Collected
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1100 Wages & Salaries Expense
6-1200 Advertising Expense
6-1300 Telepon, Water and Elect Expense
6-1400 Store Supplies Expense

-
-
-
 Jl. Yos Sudarso No. 49 Probolinggo
INCOME STATEMENT
For the end of period December 31, 2022 (Rp)
 Jl. Yos Sudarso No. 49
Probolinggo
RETAINED EARNING STATEMENT
For the end of period December 31, 2022 (Rp)

Retained Earnings, 31 December 2022 -

 Jl. Yos Sudarso No. 49
Probolinggo

BALANCE SHEET
As of December 31, 2022

TOTAL ASSETS Rp - TOTAL LIABILITIY AND EQUITY Rp -

 Jl. Yos Sudarso No. 49
Jakarta
STATEMENT OF CASH FLOW (DIRECT METHOD)
01/12/2020 THROUGH 31/12/2020

Hak Cipta pada Kemdikbud

34
Revisi oleh PT Cipta Sarana Cendekia-Malang
 PT ANGKASA
CLOSING JOURNAL ENTRY
DECEMBER 2020
( In Rupiah )
DATE DESCRIPTION REF DEBET CREDIT

Hak Cipta pada Kemdikbud

Revisi oleh PT Cipta Sarana Cendekia-Malang
35
 PT ANGKASA
POST CLOSING TRIAL BALANCE
AS OF DECEMBER 31, 2020 (Rp)

ACC. NO ACCOUNT NAME DEBET CREDIT

Total - -

Hak Cipta pada Kemdikbud

Revisi oleh PT Cipta Sarana Cendekia-Malang
36