CV LAVA CLOTHING

JURNAL PENYESUAIAN
Dec-24
(DALAM RUPIAH)
REF
TANGGAL KETERANGAN

Supplies expene 6-1800

1
Supplies 1-1400
Production Cost Summary 5-2100
31 Raw Materials Inventory (Beginning) 1-1500
Work in Proces Inventory (Beginning) 1-1600
Raw Materials Inventory (Beginning) 1-1500
31 Work in Proces Inventory (Beginning) 1-1600
Production Cost Summary 5-2100
Income Summary 3-3100
31
Finis Good Inventory (Beginning) 1-1700
31 Finis Good Inventory (Ending) 1-1700
Income Summary 3-3100
Dec-24
31 Warehouse Rent Expense 6-1900
Prepaid Warehouse Rent 1-1300
31 Building Depreciation Expense 6-2100
Machine Depreciation Expense 6-2120
Factoryy Depreciation Expense 6-2130
ACC. Dep of Building 1-2210
ACC. Dep Machine 1-2310
ACC. Dep of Factory Equipment 1-2410
31 Marketing Salaries Expense 6-1100
Administrasi and General Salaries Expense 6-1200
Salaries Payable 2-1200
TOTAL
HING
UAIAN

AH)
DEBIT KREDIT

912,800.00
912,800.00
236,544,000.00
93,696,000.00
142,848,000.00
Rp 104,100,000.00
Rp 158,800,000.00
Rp 262,900,000.00
Rp 197,376,000.00
Rp 197,376,000.00
Rp 211,900,000.00
Rp 211,900,000.00
Rp 2,400,000.00
Rp 2,400,000.00
Rp 5,600,000.00
Rp 3,800,000.00
Rp 2,200,000.00
Rp 5,600,000.00
Rp 3,800,000.00
Rp 2,200,000.00
Rp 9,700,000.00
Rp 6,300,000.00
Rp 16,000,000.00
Rp 939,632,800.00 Rp 939,632,800.00
 NERACA SALDO SEBELUM PENYESUAIAN
No. AKUN NAMA AKUN
DEBIT KREDIT

1-1110 Cash In Bank 301,160,000.00

1-1200 Account Receivable 291,624,000.00
1-1300 Prepaid Insurance 23,040,000.00
1-1400 Supplies 11,212,800.00
1-1500 Raw Material Inventory 93,696,000.00
1-1600 Work In Process Inventory 142,848,000.00
1-1700 Finished Goods Inventory 197,376,000.00
1-2100 Land 491,520,000.00
1-2200 Building 691,200,000.00
1-2210 ACC. Dep of Building Rp 103,680,000.00
1-2300 Machine Rp 374,784,000.00
1-2310 ACC. Dep of Machine Rp 55,296,000.00
1-2400 Factory Equipment Rp 98,304,000.00
1-2410 ACC. Dep of Factory Equipment Rp 36,864,000.00
2-1100 Account Payable Rp 169,294,400.00
2-1200 Salaries Payable
2-2100 Bank Loan Rp 368,640,000.00
3-1100 Common Stok Rp 1,536,000,000.00
3-2100 Retained Earning Rp 38,400,000.00
3-3100 Income Summary
4-1100 Sales Of Marchandise Rp 1,768,680,000.00
4-1200 Sales Return Rp 9,446,400.00
4-1300 Sales Discount Rp 8,601,600.00
5-1100 Purchase of Raw Materials Rp 483,132,000.00
5-1200 Direct Labor Cost Rp 339,657,600.00
5-1300 Factory Overhead Rp 264,377,600.00
5-1400 Purchase of Indirect Materials Rp 28,540,000.00
5-1500 Freight Paid Rp 16,104,000.00
5-1600 Purchase Return Rp 11,673,600.00
5-1700 Purchanse Discount Rp 6,220,800.00
5-2100 Production Cost Summary
6-1100 Marketing Salaries Expense Rp 83,475,200.00
6-1200 Administration and general S. E Rp 51,075,200.00
6-1300 Interest Expense Rp 18,432,000.00
6-1400 Marketing Expense Rp 20,295,200.00
6-1500 Administration and G. E Rp 27,392,000.00
6-1600 Electrity, Water And Internet E Rp 17,500,000.00
6-1700 Machine maintenance Expense Rp 20,000,000.00
6-1800 Supplies Expense
6-1900 Warehouse Rent Expense
6-2110 Building Depreciation Expense
6-2120 Machine Depreciation Expense
6-2130 Factory Equipement Dep exp
6-3100 Other Expense Rp 2,704,000.00
7-2100 Interest Revenue Rp 12,748,800.00
COST OF GOODS MANUFACTURE

TOTAL Rp 4,107,497,600.00 Rp 4,107,497,600.00

LABA (RUGI) BERSIH
TOTAL
 CV LAVA CLOTHING
NERACA JAUR
31- DSEMBER 2024
(DALAM RIBUAN RUPIAH)

JURNAL PENYESUAIAN NERACA SALDO SETELAH PENYESUAIAN

DEBIT KREDIT DEBIT KREDIT

301,160,000.00
291,624,000.00
Rp 2,400,000.00 20,640,000.00
912,800.00 10,300,000.00
Rp 104,100,000.00 93,696,000.00 104,100,000.00
Rp 158,800,000.00 142,848,000.00 158,800,000.00
Rp 211,900,000.00 Rp 197,376,000.00 211,900,000.00
491,520,000.00
691,200,000.00
Rp 5,600,000.00 109,280,000.00
Rp 374,784,000.00
Rp 3,800,000.00 Rp 59,096,000.00
Rp 98,304,000.00
Rp 2,200,000.00 Rp 39,064,000.00
Rp 169,294,400.00
Rp 16,000,000.00 Rp 16,000,000.00
Rp 368,640,000.00
Rp 1,536,000,000.00
Rp 38,400,000.00
Rp 197,376,000.00 Rp 211,900,000.00 Rp 14,524,000.00
Rp 1,768,680,000.00
Rp 9,446,400.00
Rp 8,601,600.00
Rp 483,132,000.00
Rp 339,657,600.00
Rp 264,377,600.00
Rp 28,540,000.00
Rp 28,540,000.00
Rp 11,673,600.00
Rp 6,220,800.00
Rp 236,544,000.00 Rp 262,900,000.00 Rp 26,356,000.00
Rp 9,700,000.00 Rp 93,175,200.00
Rp 6,300,000.00 Rp 57,375,200.00
Rp 18,432,000.00
Rp 20,295,200.00
Rp 27,392,000.00
Rp 17,500,000.00
Rp 20,000,000.00
912,800.00 912,800.00
Rp 2,400,000.00 Rp 2,400,000.00
Rp 5,600,000.00 Rp 5,600,000.00
Rp 3,800,000.00 Rp 3,800,000.00
Rp 2,200,000.00 Rp 2,200,000.00
Rp 2,704,000.00
Rp 12,748,800.00

939,632,800.00 939,632,800.00 4,188,413,600.00 4,175,977,600.00

 LAPORAN HARGA POKOK PRODUKSI LABA/RUGI

DEBIT KREDIT DEBIT KREDIT

Rp 14,524,000.00
Rp 1,768,680,000.00
Rp 9,446,400.00
Rp 8,601,600.00
Rp 483,132,000.00
Rp 339,657,600.00
Rp 264,377,600.00
Rp 28,540,000.00
Rp 16,104,000.00
Rp 11,673,600.00
Rp 6,220,800.00
Rp 26,356,000.00
Rp 93,175,200.00
Rp 57,375,200.00
Rp 18,432,000.00
Rp 20,295,200.00
Rp 27,392,000.00
Rp 17,500,000.00
Rp 20,000,000.00
912,800.00
Rp 2,400,000.00
Rp 5,600,000.00
Rp 3,800,000.00
Rp 2,200,000.00
Rp 2,704,000.00
Rp 12,748,800.00

Rp 1,099,160,800.00 1,099,160,800.00
1,143,411,200.00 44,250,400.00 1,377,395,200.00 1,795,952,800.00
418,557,600.00
1,795,952,800.00 1,795,952,800.00
 NERACA

DEBIT KREDIT

301,160,000.00
291,624,000.00
20,640,000.00
10,300,000.00
104,100,000.00
158,800,000.00
211,900,000.00
491,520,000.00
691,200,000.00
109,280,000.00
Rp 374,784,000.00
Rp 59,096,000.00
Rp 98,304,000.00
Rp 39,064,000.00
Rp 169,294,400.00
Rp 16,000,000.00
Rp 368,640,000.00
Rp 1,536,000,000.00
Rp 38,400,000.00
2,754,332,000.00 2,335,774,400.00
418,557,600.00
2,754,332,000.00 2,754,332,000.00
 CV LAVA CLOTHING
LAPORAN HARGA POKOK PRODUKSI
PER 31 DESEMBER 2024
RAW MATERIAL COST
Raw Material Inventory (beginning)
Purchase of Raw Materials Rp 483,132,000.00
Purchase Return -Rp 11,673,600.00
Purchase Discount -Rp 6,220,800.00
Freight Paid Rp 16,104,000.00
Net Purchase
Raw Material Ready to Use
Raw Material Inventory (ending)
Raw Material Usage Cost
Direct Labor Cost
Factory Overhead Rp 264,377,600.00
Purchase of Indirect Materials Rp 28,540,000.00
Building Depreciation Rp 5,600,000.00
Expense
Machine Depreciation Expense Rp 3,800,000.00
Factory Equipment Rp 2,200,000.00
Depreciation Expense
Total Factory Overhead
Total Production Cost
WIP Inventory (Beggining)
Total WIP Inventory
WIP Inventory (Ending)
Cost Of Goods Manufacture
DUKSI

93,696,000.00

Rp 481,341,600.00
575,037,600.00
- 104,100,000.00
Rp 470,937,600.00
Rp 339,657,600.00

Rp 304,517,600.00
Rp 1,115,112,800.00
142,848,000.00
Rp 1,257,960,800.00
- 158,800,000.00
Rp 1,099,160,800.00
 CV LAVACLOTHING
LAPORAN HARGA POKOK PENJUALAN
PER 31 DESEMBER 2024
Finished Product Inventory (Beginning) Rp 197,376,000.00
Cost Of Goods Manufacture Rp 1,099,160,800.00
Finished Product Inventory Available for Sale Rp 1,296,536,800.00
Fisished Product Inventory (Ending) -Rp 211,900,000.00
Cost Of Good Sold Rp 1,084,636,800.00
 CV LAVA CLOTHING
LAPORAN RABA/RUGI
PER 31 DESEMBER 2024
REVENUE
Sales Of Marchandise Rp 1,768,680,000.00
Sales Return Rp 9,446,400.00
Sales Discount Rp 8,601,600.00
Total sales Return dan Discount -Rp 18,048,000.00
Net Sales Of Marchandise Rp 1,750,632,000.00
Cost Of Goods Sold -Rp 1,084,636,800.00
Gross Profit Rp 665,995,200.00
Marketing Salaries Expense Rp 93,175,200.00
Administration and G.S E Rp 57,375,200.00
Marketing Expense Rp 20,295,200.00
Administration and G. E Rp 27,392,000.00
Electrity, Water And Internet E Rp 17,500,000.00
Machine maintenance Expense Rp 20,000,000.00
Supplies Expense Rp 912,800.00
Warehouse Rent Expense Rp 2,400,000.00
Other Expense Rp 2,704,000.00
Total Operating Expense -Rp 241,754,400.00
Operating Propit Rp 424,240,800.00
Nonoperating Revenue And Expense
Interest Revenue Rp 12,748,800.00
Interest Expense -Rp 18,432,000.00
Total Nonoperating Revenue And Expense -Rp 5,683,200.00
Net Profit Before Tax Rp 418,557,600.00
 CV LAVA CLOTHING
LAPORAN LABA DITAHAN
PER 31 DESEMBER 2024
Retained Earning (Beggining) Rp 38,400,000.00
Net Profit Rp 418,557,600.00
Divident Rp -
Additional Capital Rp 418,557,600.00
Retained Earning (Ending) Rp 456,957,600.00
 CV LAVA CLOTHING
LAPORAN POSISI KEUANGAN
PER 31 DESEMBER 2024
ASET LIABILITY
Cash In Bank Rp 301,160,000.00 CURRENT LIABILITY
Account Receivable Rp 291,624,000.00 Account Payable
Prepaid Insurance Rp 20,640,000.00 Salaries Payable
Supplies Rp 10,300,000.00 TOTAL CURRENT LIABILITY
Raw Material Inventory Rp 104,100,000.00
Work In Process Inventory Rp 158,800,000.00
Finished Goods Inventory Rp 211,900,000.00 LONG TREAM LIABILITY
TOTAL CURRENT ASSETS Rp 1,098,524,000.00 Bank Loan
TOTAL LONG TREAM LIABILITY
TOTAL LIABILITY
FIXED ASSETS
Land 491,520,000.00 EQUITY
Building 691,200,000.00 Common Stok
ACC. Dep of Building -Rp 109,280,000.00 Retained Earning
Machine Rp 374,784,000.00 TOTAL EQUITY
ACC. Dep of Machine -Rp 59,096,000.00
Factory Equipment Rp 98,304,000.00
ACC. Dep of Factory Equipment -Rp 39,064,000.00
TOTAL FIXED ASET 1,448,368,000.00 TOTAL LIABILTY DAN EQUITY
Rp 2,546,892,000.00
Rp 169,294,400.00
Rp 16,000,000.00
Rp 185,294,400.00

Rp 368,640,000.00
Rp 368,640,000.00
Rp 553,934,400.00

Rp 1,536,000,000.00
Rp 456,957,600.00
Rp 1,992,957,600.00

Rp 2,546,892,000.00
 PT GRIYA BAKTERY
JURNAL PENUTUP
Dec-24
REF
TANGGAL KETERANGAN DEBIT

Production Cost Summary 5-2100 Rp 1,099,160,800.00

Purchase Return 5-1600 11,673,600.00
Purchanse Discount 5-1700 6,220,800.00
Raw Materials Inventory (ending) 1-1500 104,100,000.00
Work In Process Inventory (ending) 1-1600 158,800,000.00
Raw Materials Inventory (Beginning) 1-1500
Work In Process Inventory (Beginning) 1-1600
31 Purchase of Raw Materials 5-1100
Direct Labor Cost 5-1200
Factory Overhead 5-1300
Purchase of Indirect Materials 5-1400
Freight Paid 5-1500
Building Depreciation Expense 6-2110
Machine Depreciation Expense 6-2120
Factory Equipement Dep exp 6-2130
Income Summary 3-3100 Rp 1,084,636,800.00
Finished Goods Inventory (Ending) 1-1700 Rp 211,900,000.00
31
Production Cost Summary 5-2100
Finished Goods Inventory (Beginning) 1-1700
Dec-24
Sales Of Marchandise 4-1100 Rp 1,768,680,000.00
31 Interest Revenue 4-2100 Rp 12,748,800.00
Income Summary 3-3100
Income Summary 3-3100 Rp 278,234,400.00
Sales Return 4-1200
Sales Discount 4-1300
Marketing Salaries Expense 6-1100
Administration and general S. E 6-1200
Interest Expense 6-1300
31 Marketing Expense 6-1400
Administration and G. E 6-1500
Electrity, Water And Internet E 6-1600
Machine maintenance Expense 6-1700
Supplies Expense 6-1800
Warehouse Rent Expense 6-1900
Other Expense 6-3100
Income Summary 3-3100 Rp 418,557,600.00
31
Retained Earning 3-2100
TOTAL Rp 5,154,712,800.00
 KREDIT

Rp 93,696,000.00
Rp 142,848,000.00
Rp 483,132,000.00
Rp 339,657,600.00
Rp 264,377,600.00
Rp 28,540,000.00
Rp 16,104,000.00
Rp 5,600,000.00
Rp 3,800,000.00
Rp 2,200,000.00

Rp 1,099,160,800.00
Rp 197,376,000.00

Rp 1,781,428,800.00

Rp 9,446,400.00
Rp 8,601,600.00
Rp 93,175,200.00
Rp 57,375,200.00
Rp 18,432,000.00
Rp 20,295,200.00
Rp 27,392,000.00
Rp 17,500,000.00
Rp 20,000,000.00
Rp 912,800.00
Rp 2,400,000.00
Rp 2,704,000.00

Rp 418,557,600.00
Rp 5,154,712,800.00