NO.

AKUN NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:

1-1000 Current Assets
1-1101 Cash in Bank Kas di Bank
1-1102 Ovo Cash Kas di Ovo
1-1103 Account Receivable Piutang Dagang
1-1104 Allowance for Doubtful Debt Cadangan Kerugian Piutang Dagang
1-1105 Employee Receivable Piutang Karyawan
1-1106 Merchandise Inventory Persediaan Barang Dagang
1-1107 Office Supplies Perlengkapan Kantor
1-1108 Prepaid Advertising Iklan Dibayar Dimuka
1-1109 Prepaid Insurance Asuransi Dibayar Dimuka
1-1110 VAT-In PPN Masukan
1-1111 Prepaid Income Tax Uang Muka PPh
1-2000 Fixed Assets :
1-2101 Land Tanah
1-2201 Building at Cost Bangunan
1-2202 Accum. Dep. Building Akumulasi Penyusutan Bangunan
1-2301 Office Equipment at Cost Peralatan
1-2302 Accum. Dep. Office Equipment Akumulasi Penyusutan Peralatan Kantor
1-2401 Vehicle at Cost Kendaraan
1-2402 Accum. Dep. Vehicle Akumulasi Penyusutan Kendaraan
2-1000 Current Liabilities :
2-1100 Account Payable Hutang Dagang
2-1200 Accrued Expense Hutang Beban
2-1300 VAT-Out PPN Keluaran
2-1400 Income Tax Payable Hutang Pajak Penghasilan (PPh)
2-1500 Income Tax Art.29 Payable Hutang PPh Pasal 29 (PPh Kurang Bayar)
2-1600 BPJS Payable Hutang BPJS
2-1700 Dividend Payable Hutang Dividen
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 Discounts Potongan Penjualan
4-1300 Sales Returns Retur Penjualan
4-1400 Service Income Pendapatan Jasa Servis
4-1500 Freight Collected Pendapatan Jasa Angkut Penjualan
4-1600 Late Fees Collected Pendapatan Denda Keterlambatan
5-1000 Cost Of Goods Sold :
5-1100 Cost of Goods Sold Beban Pokok Penjualan
6-1000 Operating Expenses :
6-1100 Wages & Salaries Expense Beban Gaji Karyawan
6-1200 Advertising Expense Beban Iklan
6-1300 Insurance Expense Beban Asuransi
6-1400 Electricity, Telp, Internet & Water Exp Beban Listrik, Telp, Internet dan Air
6-1500 Bad Debt Expense Beban Kerugian Piutang
6-1600 Professional Fees Beban Jasa Pihak Ketiga
6-1700 Depreciation Expense Beban Penyusutan Aset Tetap
6-1800 Supplies Expense Beban Perlengkapan
6-1900 Repair & Mainternace Expense Beban Perbaikan dan Pemeliharaan
6-2000 Regional Tax Expense Beban Pajak Daerah
6-2100 BPJS Expense Beban BPJS
6-2200 Other Operating Expense Beban Operasional Lainnya
8-1000 Other Revenues
8-1100 Interest Revenue Pendapatan Bunga
8-1200 Gain On Disposal Fixed Asset Laba Pelepasan Aset Tetap
9-1000 Other Expenses
9-1100 Bank Service Charge Beban Administrasi Bank
9-1200 Interest Expense Beban Bunga
9-1300 Income Tax Expense Beban Pajak Penghasilan
9-1400 Corporate Income Tax Expense Beban PPh Badan
Hak Cipta pada 1
 PT. KING SPORT
TRIAL BALANCE
AS OF DECEMBER 31, 2023

NO. ACCOUNT DEBET KREDIT

1-1101 Cash in Bank 1,642,791,925

1-1102 Ovo Cash 8,500,000
1-1103 Account Receivable 312,560,000
1-1104 Allowance for Doubtful Debt 1,875,000
1-1105 Employee Receivable -
1-1106 Merchandise Inventory 912,560,075
1-1107 Office Supplies 12,600,000
1-1108 Prepaid Advertising -
1-1109 Prepaid Insurance -
1-1110 VAT-In 18,125,600
1-1111 Prepaid Income Tax
1-2101 Land 650,000,000
1-2201 Building at Cost 576,000,000
1-2202 Accum. Dep. Building 55,200,000
1-2301 Office Equipment at Cost 330,000,000
1-2302 Accum. Dep. Office Equipment 155,000,000
1-2401 Vehicle at Cost 740,800,000
1-2402 Accum. Dep. Vehicle 76,400,000
2-1100 Account Payable 396,575,000
2-1200 Accrued Expense 31,254,000
2-1300 VAT-Out 20,128,000
2-1400 Income Tax Payable 1,825,600
2-1500 Income Tax Art.29 Payable 31,260,000
2-1600 BPJS Payable 2,756,000
2-1700 Dividend Payable -
3-1100 Common Stock 500,000,000
3-1200 Retained Earning 3,931,664,000

JUMLAH 5,203,937,600 5,203,937,600

PT. Cipta Sarana Cendekia 7

Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
TRIAL BALANCE
AS OF NOVEMBER 30, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1101 Cash in Bank 1,939,071,360

1-1102 Ovo Cash 12,875,400
1-1103 Account Receivable 447,885,000
1-1104 Allowance for Doubtful Debt 2,650,000
1-1105 Employee Receivable 12,500,000
1-1106 Merchandise Inventory 877,797,000
1-1107 Office Supplies 25,600,000
1-1108 Prepaid Advertising 12,860,000
1-1109 Prepaid Insurance 24,500,000
1-1110 VAT-In 16,850,000
1-1111 Prepaid Income Tax 24,125,000
1-2101 Land 650,000,000
1-2201 Building at Cost 576,000,000
1-2202 Accum. Dep. Building 55,200,000
1-2301 Office Equipment at Cost 330,000,000
1-2302 Accum. Dep. Office Equipment 155,000,000
1-2401 Vehicle at Cost 740,800,000
1-2402 Accum. Dep. Vehicle 76,400,000
2-1100 Account Payable 361,416,000
2-1200 Accrued Expense
2-1300 VAT-Out 18,650,750
2-1400 Income Tax Payable
2-1500 Income Tax Art.29 Payable
2-1600 BPJS Payable
2-1700 Dividend Payable
3-1100 Common Stock 500,000,000
3-1200 Retained Earning 3,931,664,000
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales 4,771,700,000
4-1200 Sales Discounts 448,000,000
4-1300 Sales Returns 240,660,000
4-1400 Service Income 62,500,750
4-1500 Freight Collected 25,456,000
4-1600 Late Fees Collected 42,500,000
5-1100 Cost of Goods Sold 3,012,187,500
6-1100 Wages & Salaries Expense 325,600,000
6-1200 Advertising Expense 8,750,000
6-1300 Insurance Expense
6-1400 Electricity, Telp, Internet & Water Exp 25,680,500
6-1500 Bad Debt Expense
6-1600 Professional Fees 185,600,000

PT. Cipta Sarana Cendekia

7
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
TRIAL BALANCE
AS OF NOVEMBER 30, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1700 Depreciation Expense

6-1800 Supplies Expense
6-1900 Repair & Mainternace Expense 1,750,000
6-2000 Regional Tax Expense 9,069,800
6-2100 BPJS Expense 45,600,140
6-2200 Other Operating Expense 18,500,000
8-1100 Interest Revenue 18,250,000
8-1200 Gain On Disposal Fixed Asset
9-1100 Bank Service Charge 3,125,800
9-1200 Interest Expense
9-1300 Income Tax Expense 6,000,000
9-1400 Corporate Income Tax Expense

JUMLAH 10,021,387,500 10,021,387,500

PT. Cipta Sarana Cendekia

8
Guru Tamu SMKN 1 Boyolangu 2024
LAMPIRAN NERACA SALDO PER 30 NOVEMBER 2024

1. CASH IN BANK
Merupakan saldo kas di Bank per 30 November 2024 dengan rincian sebagai berikut :
- Bank Mandiri KCP Landungsari 825,675,000
- Bank BRI KCP Dinoyo 510,990,860
- Bank BNI KCP Dinoyo 602,405,500
1,939,071,360

2. ACCOUNT RECEIVABLE
Merupakan saldo Piutang Dagang per 30 November 2024, dengan rincian sebagai berikut:
No. Nama Customer No. Faktur Jumlah Piutang Tanggal & Termin
C001 CV. Starfit Malang F-11/10 Rp 260,850,000 Tgl. 28 November 2024, 2/10 n/30, 1%
C002 PT. Fitness Zone F-11/25 Rp 187,035,000 Tgl. 27 November 2024, 2/10 n/30, 1%
Total - Rp 447,885,000

3. EMPLOYEE RECEIVABLE
Merupakan saldo piutang karyawan per 30 November 2024 dengan rincian sebagai berikut :
- Ibu Purwasih 8,500,000 Tanggal 18 November 2024
- Bapak Subakat (GA) 4,000,000 Tanggal 10 November 2024

4. ACCOUNT PAYABLE
Merupakan saldo Hutang Dagang per 30 November 2024, dengan rincian sebagai berikut:
No. Nama Supplier No. Faktur Jumlah Hutang Tanggal & Termin
S001 PT. Kettley Limited C.10FP Rp 361,416,000 Tgl. 23 November 2024, 3/10 n/60, 1%
Total Rp 361,416,000

5. MERCHANDISE INVENTORY
Merupakan saldo persediaan barang dagangan per 30 November 2024, dengan rincian sebagai berikut:
Kode Item Kuantitas Harga/ Unit Total Harga
KL-1 M7Pro-1001 Chest Press 60 Rp 9,285,750 Rp 557,145,000
KL-2 M7Pro-1002 Lateral Raise 45 Rp 7,125,600 Rp 320,652,000
Total Rp 877,797,000

6. PREPAID INCOME TAX

Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2024 Rp 21,000,000
Uang Muka PPh Ps 22 & Ps 23 yang dipotong pihak lain Rp 3,125,000
24,125,000

PT. Cipta Sarana Cendekia 9

Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
DAFTAR ASET TETAP SEBELUM PERTUKARAN (SESUAI DENGAN PASAL 11 UU PPH)
Tahun 2024

Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi Nilai Buku

NO Jenis Aset Tetap Tarif
Perolehan (Rp) Tahun 2023 Tahun 2024 Tahun 2024 Tahun 2024

Land
1 Land 2/1/2022 650,000,000 0% - - - 650,000,000
Jumlah 650,000,000 - - - 650,000,000

Building
1 Building (Gedung Utama) 2/1/2022 576,000,000 5% 55,200,000 28,800,000 84,000,000 492,000,000
Jumlah 576,000,000 55,200,000 28,800,000 84,000,000 492,000,000

Vehicles
1 Colt Diesel Hino 6/5/2022 195,600,000 12.5% 38,712,500 24,450,000 63,162,500 132,437,500
2 Daihatsu Grand Max 10/2/2022 165,200,000 12.5% 25,812,500 20,650,000 46,462,500 118,737,500
3 Kijang Innova (Untuk Usaha) 10/5/2023 380,000,000 12.5% 11,875,000 47,500,000 59,375,000 320,625,000
Jumlah 740,800,000 76,400,000 92,600,000 169,000,000 571,800,000

Equipment
1 Computer 3/5/2022 150,000,000 25% 68,750,000 37,500,000 106,250,000 43,750,000
2 Furniture 2/1/2022 180,000,000 25% 86,250,000 45,000,000 131,250,000 48,750,000
Jumlah 330,000,000 155,000,000 82,500,000 237,500,000 92,500,000

Total 2,296,800,000 286,600,000 203,900,000 490,500,000 1,806,300,000

PT. Cipta Sarana Cendekia 10

Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
DAFTAR ASET TETAP SETELAH PERTUKARAN (SESUAI DENGAN PASAL 11 UU PPH)
Tahun 2024

Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi Nilai Buku

NO Jenis Aset Tetap Tarif
Perolehan (Rp) Tahun 2023 Tahun 2024 Tahun 2024 Tahun 2024

Land
1 Land 2/1/2022 650,000,000 0% - - - 650,000,000
Jumlah 650,000,000 - - - 650,000,000

Building
1 Building (Gedung Utama) 2/1/2022 576,000,000 5% 55,200,000 28,800,000 84,000,000 492,000,000
Jumlah 576,000,000 55,200,000 28,800,000 84,000,000 492,000,000

Vehicles
1 Daihatsu Fuso Long 12/27/2024 144,500,000 12.5% - - - 144,500,000
2 Daihatsu Grand Max 10/2/2022 165,200,000 12.5% 25,812,500 20,650,000 46,462,500 118,737,500
3 Kijang Innova (Untuk Usaha) 10/5/2023 380,000,000 12.5% 11,875,000 47,500,000 59,375,000 320,625,000
Jumlah 689,700,000 37,687,500 68,150,000 105,837,500 583,862,500

Equipment
1 Computer 3/5/2022 150,000,000 25% 68,750,000 37,500,000 106,250,000 43,750,000
2 Furniture 2/1/2022 180,000,000 25% 86,250,000 45,000,000 131,250,000 48,750,000
Jumlah 330,000,000 155,000,000 82,500,000 237,500,000 92,500,000

Total 2,245,700,000 247,887,500 179,450,000 427,337,500 1,818,362,500

PT. Cipta Sarana Cendekia 11

Guru Tamu SMKN 1 Boyolangu 2024
 2-Dec WAGES AND SALARIES Rp 35,250,000
HUTANG PPH Rp 1,025,000
HUTANG BPJS Rp 2,654,000
BEBAN BPJS Rp 325,600

3-Dec PERLENGKPAN Rp 745,800

KAS

5 DES PIUTANG DAGNG Rp 426,749,490

SALES Rp 381,959,000
PPN OUT Rp 42,290,490
FREIGHT COLL Rp 2,500,000

9-Dec UTANG PPH

CASH IN BANK

10-Dec UTANG BPJS

12-Dec Rp 3,500,000
16-Dec UANG MUKA PPH Rp 2,100,000
KAS Rp 2,100,000

19 DES MENAMBAH SELURUH PENGELUARAN

Rp 416,350
Rp 301,500
Rp 272,000
Rp 115,000
Rp 1,104,850

BEBAN OPERASIONAL Rp 1,104,850

KAS Rp 1,104,850

24 DES KAS Rp 10,355,000

UANG MUKA PPH Rp 190,000 2%*9500000
VAT OUT Rp 1,045,000 11%*9500000
PENDAPATAN SERVIS Rp 9,500,000

27 DES
 PT. KING SPORT
Cash Receipt Journal
December 2024
Page :
DEBET CREDIT
REF OTHER ACCOUNT OTHER
DATE DOC. NO. DESCRIPTION
CASH IN BANK ACCOUN
AMOUNT RECEIVABLE ACCOUN AMOUNT
T NO.
T NO.
7-Dec 01/BKM CV STARFIT MALANG V 255,633,000 4-1200 5,217,000 Rp 260,850,000
24 DES 03/BKM PT PRESTIGE FITNES 10,355,000 1-1111 190,000 2-1300 1,045,000
4-1400 9,500,000
27 DES 04/BKM PERTUKARAN ASET 6,500,000 6-1700 24,450,000 1-2401 195,600,000
1-2401 144,500,000 1-2402 24,450,000
1-2402 63,162,500 2-1300 16,610,000
8-1200 1,952,500

TOTAL 272,488,000 237,519,500 260,850,000 249,157,500

TOTAL 510,007,500 510,007,500

RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1101 272,488,000 1-1103 260,850,000
1-1111 190,000 1-2401 195,600,000
BOOKED BY
1-2401 144,500,000 1-2402 24,450,000
1-2402 63,162,500 2-1300 17,655,000
4-1200 5,217,000 4-1400 9,500,000
6-1700 24,450,000 8-1200 1,952,500

TOTAL 510,007,500 TOTAL 510,007,500

PT. Cipta Sarana Cendekia

 PT. KING SPORT
Cash Payment Journal
December 2024
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT OTHER OTHER
CASH IN BANK OVO CASH
PAYABLE ACCOUNT NO. AMOUNT ACCOUNT NO.
2-Dec 01/BKK MEMBAYAR GAJI BULAN NOVEMBER 6-1100 Rp 35,250,000 Rp 31,896,600 2-1400

6-2100 Rp 325,600 2-1600

3-Dec 02/BKK MEMBELI PERLENGKAPAN 1-1107 Rp 745,800 Rp 745,800

9-Dec 03/BKK MEMBAYAR PPH PASAL 21 2-1400 Rp 1,025,000 Rp 1,025,000

10-Dec 04/BKK MEMBAYAR HUTANG BPJS DAN BEBAN LISTRIK, AIR, TELEPON 2-1600 Rp 2,654,000 Rp 5,034,000

6-1400 Rp 2,380,000

12 DES 05/BKK MEMBAYAR SERVICE KENDARAAN 6-1900 Rp 3,500,000 Rp 3,483,000 2-1400

16-Dec 06/BKK MEMBAYAR ANGSURAN PPH PASAL 25 1-1111 Rp 2,100,000 Rp 2,100,000

MEMBAYAR PPN BULAN NOVEMBER 2-1300 Rp 18,650,750 Rp 1,800,750 1-1110

19 DES 07/BKK PENGELUARAN UNTUK PERJALANAN 6-2200 Rp 1,104,850 Rp 1,104,850

30 DES 08/BKK PEMBAYARAN JASA KONSULTAN PAJAK 6-1600 Rp 8,500,000 Rp 8,287,500 2-1400

TOTAL Rp 76,236,000 Rp 51,248,700 Rp 4,228,800

TOTAL 76,236,000 76,23

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1111 2,100,000 1-1101 51,2
1-1107 745,800 1-1102 4,2
BOOKED BY
2-1300 18,650,750 1-1110 16,8
2-1400 1,025,000 2-1400 1,2
2-1600 2,654,000 2-1600 2,6
6-1100 35,250,000
6-1600 8,500,000
6-1900 3,500,000
6-2100 325,600
6-2200 1,104,850
6-1400 2,380,000

TOTAL 76,236,000 TOTAL 76,23

PT. Cipta Sarana Cendekia 2

 T. KING SPORT
h Payment Journal
December 2024
Page :
CREDIT
OTHER
AMOUNT
Rp 1,025,000

Rp 2,654,000

Rp 17,000

Rp 16,850,000

Rp 212,500

Rp 20,758,500
76,236,000

RECAPITULATION
CREDIT
AMOUNT
51,248,700
4,228,800
16,850,000
1,254,500
2,654,000

76,236,000

PT. Cipta Sarana Cendekia 3

 PT. KING SPORT
Sales Journal
December 2024

DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF ACCOUNT COST OF GOOD MERCHANDISE
SALES VAT OUT
RECEIVABLE SOLD INVENTORY

5-Dec FJ/12/01 PT PRESTIGE FITNESS V Rp 426,749,490 182,685,000 381,959,000 42,290,490 182,685,000

426,749,490 182,685,000 381,959,000 42,290,490 182,685,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1103 426,749,490 4-1100 381,
5-1100 182,685,000 2-1300 42,
BOOKED BY
1-1106 182,
4-1500 2,

TOTAL 609,434,490 TOTAL 609,

PT. Cipta Sarana Cendekia 3

. KING SPORT
Sales Journal
Page :

CREDIT
FREIGHT
COLLECTED

Rp 2,500,000

2,500,000

RECAPITULATION
CREDIT
AMOUNT
381,959,000
42,290,490
182,685,000
2,500,000

609,434,490

PT. Cipta Sarana Cendekia 4

 PT. KING SPORT
Purchase Journal
December 2024
Page :
DEBET CREDIT
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT COST OF ACCOUNTS
INVENTORY IN GOOD SOLD PAYABLE
16-Dec 01/PJ PT KETTLEY LIMITED V 82,280,000 8,360,000 1,200,000 91,840,000

82,280,000 8,360,000 1,200,000 91,840,000

RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1106 82,280,000 2-1100 91,840,000
1-1110 8,360,000
BOOKED BY
5-1100 1,200,000

TOTAL 91,840,000 TOTAL 91,840,000

PT. Cipta Sarana Cendekia

4
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
General Journal
December 2024
Page :

DATE DOC. NO. DESCRIPTION REF DEBET CREDIT

14-Dec 01/MJ/24 Sales Returns 4-1300 15,245,000

VAT-Out 2-1300 1,676,950
Account Receivable 1-1103 16,921,950
Merchandise Inventory 1-1106 7,125,600
Cost of Goods Sold 5-1100 7,125,600
30 des 02/MJ/24 Dividend 3-1300 60,000,000
Dividend Payable 2-1700 60,000,000

JUMLAH 84,047,550 84,047,550

RECAPITULATION
ACC NO. DEBET CREDIT
1-1103 16,921,950
1-1106 7,125,600
2-1300 1,676,950
2-1700 60,000,000
3-1300 60,000,000
4-1300 15,245,000
5-1100 7,125,600

TOTAL 84,047,550 84,047,550

PT. Cipta Sarana Cendekia 5

Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
INVENTORY CARD
December 2024

ITEM : M7Pro-1001 Chest Press KODE : KL-1

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

Des 1 Opening Balance 60 9,285,750 557,145,000

5 FJ12/01 PENJUALAN 12 Rp 9,285,750 111,429,000 48 9,285,750 445,716,000

16 01/PJ PEMBELIAN 8 10,285,000 82,280,000 56 9,428,500 527,996,000

ITEM : M7Pro-1002 Lateral Raise KODE : KL-2

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

Des 1 Opening Balance 45 7,125,600 320,652,000

5 FJ12/01 PENJUALAN 10 Rp 7,125,600 71,256,000 35 7,125,600 249,396,000

14 01/MJ/24 RETUR 1 7,125,600 7,125,600 36 7,125,600 256,521,600

PT. Cipta Sarana Cendekia 6

 PT. KING SPORT
Jl. Letjen Suprapto No. 62
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE

CUSTOMER'S NAME: NO.

CUSTOMER ACCOUNT
CV. Starfit Malang C001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 260,850,000
7 PELUNASAN CRJ 260,850,000 -

CUSTOMER'S NAME: NO.

PT. Prestige Ftnes CUSTOMER ACCOUNT
C002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
PENJUALAN SJ 426,749,490 426,749,490
14 RETUR GJ 16,921,950 409,827,540

CUSTOMER'S NAME: NO.

PT. Fitness Zone CUSTOMER ACCOUNT
C003
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 187,035,000

PT. Cipta Sarana Cendekia 7

 PT. KING SPORT
Jl. Letjen Suprapto No. 62
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE

VENDOR'S NAME NO.

PT. Kettley Limited VENDOR ACCOUNT
S001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance 361,416,000
16 PEMBELIAN PJ 91,840,000 453,256,000

PT. Cipta Sarana Cendekia 8

 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Cash in Bank 1-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,939,071,360
31 POSTING CRJ 272,488,000 - 2,160,310,660
31 POSTING CPJ 51,248,700 2,109,061,960
31 JPn - -
31 JPB - -
31 JM - - -
31 Adjustment JP - - -
31 Closing CJ - - -

Account : Account Number :

GENERAL LEDGER
Ovo Cash 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,875,400
31 CPJ 4,228,800 8,646,600

Account : Account Number :

GENERAL LEDGER
Account Receivable 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 447,885,000
CRJ 260,850,000 708,735,000
SJ 426,749,490 1,135,484,490
GJ 16,921,950 1,118,562,540

Account : Account Number :

GENERAL LEDGER
Allowance for Doubtful Debt 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,650,000
31 JNK - - 2,650,000
31 JPK - - 2,650,000
31 JPn - - 2,650,000
31 JPB - - 2,650,000
31 JM - - 2,650,000
31 Adjustment JP - - 2,650,000
31 Closing CJ - - 2,650,000

PT. Cipta Sarana Cendekia

9
Guru Tamu SMKN 1 Boyolangu 2024
 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Employee Receivable 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,500,000

Account : Account Number :

GENERAL LEDGER
Merchandise Inventory 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 877,797,000
SJ 182,685,000 695,112,000
PJ 8,280,000 703,392,000
GJ 7,125,600 710,517,600

Account : Account Number :

GENERAL LEDGER
Office Supplies 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25,600,000
CPJ 745,800 26,345,800

Account : Account Number :

GENERAL LEDGER
Prepaid Advertising 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 12,860,000

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Prepaid Insurance 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24,500,000

Account : Account Number :

GENERAL LEDGER
VAT-In 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 16,850,000
CPJ 16,850,000 -
PJ 8,360,000 8,360,000

Account : Account Number :

GENERAL LEDGER
Prepaid Income Tax 1-1111
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 24,125,000
CRJ 190,000 24,315,000
CPJ 2,100,000 26,415,000

Account : Account Number :

GENERAL LEDGER
Land 1-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 650,000,000

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Building at Cost 1-2201
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 576,000,000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Building 1-2202
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 55,200,000

Account : Account Number :

GENERAL LEDGER
Office Equipment at Cost 1-2301
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 330,000,000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Office Equipment 1-2302
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 155,000,000

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Vehicle at Cost 1-2401
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 740,800,000
CRJ 144,500,000 885,300,000
CRJ 195,600,000 689,700,000

Account : Account Number :

GENERAL LEDGER
Accum. Dep. Vehicle 1-2402
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 76,400,000
CRJ 63,162,500 13,237,500
CRJ 24,450,000 37,687,500

Account : Account Number :

GENERAL LEDGER
Account Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 361,416,000
PJ 91,840,000 453,256,000

Account : Account Number :

GENERAL LEDGER
Accrued Expense 2-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
31 Adjustment JP - - -

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
VAT-Out 2-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18,650,750
CRJ 17,655,000 36,305,750
CPJ 18,650,750 17,655,000
SJ 42,290,490 59,945,490
GJ 1,676,950 58,268,540

Account : Account Number :

GENERAL LEDGER
Income Tax Payable 2-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
CPJ 1,025,000 1,025,000
CPJ 1,254,500 229,500

Account : Account Number :

GENERAL LEDGER
Income Tax Art.29 Payable 2-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account : Account Number :

GENERAL LEDGER
BPJS Payable 2-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
CPJ 2,654,000 2,654,000
CPJ 2,654,000 -

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Dividend Payable 2-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
GJ 60,000,000 60,000,000

Account : Account Number :

GENERAL LEDGER
Common Stock 3-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 500,000,000

Account : Account Number :

GENERAL LEDGER
Retained Earning 3-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,931,664,000

Account : Account Number :

GENERAL LEDGER
Dividend 3-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
GJ 60,000,000 60,000,000

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Income Summary 3-1400
Balance
Date Description Ref. Debet Credit
Debet Credit

Account : Account Number :

GENERAL LEDGER
Sales 4-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 4,771,700,000
SJ 381,959,000 5,153,659,000

Account : Account Number :

GENERAL LEDGER
Sales Discounts 4-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 448,000,000
CRJ 5,217,000 453,217,000

Account : Account Number :

GENERAL LEDGER
Sales Returns 4-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 240,660,000
GJ 15,245,000 255,905,000

PT. Cipta Sarana Cendekia

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KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Service Income 4-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 62,500,750
CRJ 9,500,000 72,000,750

Account : Account Number :

GENERAL LEDGER
Freight Collected 4-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25,456,000
SJ 2,500,000 27,956,000

Account : Account Number :

GENERAL LEDGER
Late Fees Collected 4-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42,500,000

Account : Account Number :

GENERAL LEDGER
Cost of Goods Sold 5-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,012,187,500
SJ 182,685,000 3,194,872,500
PJ 1,200,000 3,196,072,500
GJ 7,125,600 3,188,946,900

PT. Cipta Sarana Cendekia

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 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 325,600,000
CPJ 35,250,000 360,850,000

Account : Account Number :

GENERAL LEDGER
Advertising Expense 6-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 8,750,000

Account : Account Number :

GENERAL LEDGER
Insurance Expense 6-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -

Account : Account Number :

GENERAL LEDGER
Electricity, Telp, Internet & Water Exp 6-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 25,680,500

PT. Cipta Sarana Cendekia

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 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Bad Debt Expense 6-1500
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

Account : Account Number :

GENERAL LEDGER
Professional Fees 6-1600
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 185,600,000

Account : Account Number :

GENERAL LEDGER
Depreciation Expense 6-1700
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
CRJ 24,450,000 24,450,000

Account : Account Number :

GENERAL LEDGER
Supplies Expense 6-1800
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

PT. Cipta Sarana Cendekia

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 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Repair & Mainternace Expense 6-1900
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,750,000

Account : Account Number :

GENERAL LEDGER
Regional Tax Expense 6-2000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 9,069,800

Account : Account Number :

GENERAL LEDGER
BPJS Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 45,600,140

Account : Account Number :

GENERAL LEDGER
Other Operating Expense 6-2200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18,500,000

PT. Cipta Sarana Cendekia

20
Guru Tamu SMKN 1 Boyolangu 2024
 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Interest Revenue 8-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 18,250,000

Account : Account Number :

GENERAL LEDGER
Gain On Disposal Fixed Asset 8-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance
1,952,500 1,952,500

Account : Account Number :

GENERAL LEDGER
Bank Service Charge 9-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,125,800

Account : Account Number :

GENERAL LEDGER
Interest Expense 9-1200
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

PT. Cipta Sarana Cendekia

21
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 Jl. Letjen Suprapto No. 62

KOTA MALANG

Account : Account Number :

GENERAL LEDGER
Income Tax Expense 9-1300
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,000,000

Account : Account Number :

GENERAL LEDGER
Corporate Income Tax Expense 9-1400
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance

PT. Cipta Sarana Cendekia

22
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
TRIAL BALANCE
AS OF DECEMBER 31, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1101 Cash in Bank 2,109,061,960

1-1102 Ovo Cash 8,646,600
1-1103 Account Receivable 1,118,562,540
1-1104 Allowance for Doubtful Debt 2,650,000
1-1105 Employee Receivable 12,500,000
1-1106 Merchandise Inventory 710,517,600
1-1107 Office Supplies 26,345,800
1-1108 Prepaid Advertising 12,860,000
1-1109 Prepaid Insurance 24,500,000
1-1110 VAT-In 8,360,000
1-1111 Prepaid Income Tax 26,415,000
1-2101 Land 650,000,000
1-2201 Building at Cost 576,000,000
1-2202 Accum. Dep. Building 55,200,000
1-2301 Office Equipment at Cost 330,000,000
1-2302 Accum. Dep. Office Equipment 155,000,000
1-2401 Vehicle at Cost 689,700,000
1-2402 Accum. Dep. Vehicle 37,687,500
2-1100 Account Payable 453,256,000
2-1200 Accrued Expense
2-1300 VAT-Out 58,268,540
2-1400 Income Tax Payable 229,500
2-1500 Income Tax Art.29 Payable
2-1600 BPJS Payable
2-1700 Dividend Payable 60,000,000
3-1100 Common Stock 500,000,000
3-1200 Retained Earning 3,931,664,000
3-1300 Dividend 60,000,000
3-1400 Income Summary
4-1100 Sales 5,153,659,000
4-1200 Sales Discounts 453,217,000
4-1300 Sales Returns 255,905,000
4-1400 Service Income 72,000,750
4-1500 Freight Collected 27,956,000
4-1600 Late Fees Collected 42,500,000
5-1100 Cost of Goods Sold 3,188,946,900
6-1100 Wages & Salaries Expense 360,850,000
6-1200 Advertising Expense 8,750,000
6-1300 Insurance Expense
6-1400 Electricity, Telp, Internet & Water Exp 25,680,500
6-1500 Bad Debt Expense
6-1600 Professional Fees 185,600,000

PT. Cipta Sarana Cendekia

23
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
TRIAL BALANCE
AS OF DECEMBER 31, 2024

ACC. NO ACCOUNT NAME DEBET CREDIT

6-1700 Depreciation Expense 24,450,000

6-1800 Supplies Expense
6-1900 Repair & Mainternace Expense 1,750,000
6-2000 Regional Tax Expense 9,069,800
6-2100 BPJS Expense 45,600,140
6-2200 Other Operating Expense 18,500,000
8-1100 Interest Revenue 18,250,000
8-1200 Gain On Disposal Fixed Asset 1,952,500
9-1100 Bank Service Charge 3,125,800
9-1200 Interest Expense
9-1300 Income Tax Expense 6,000,000
9-1400 Corporate Income Tax Expense

JUMLAH 10,950,914,640 10,570,273,790

PT. Cipta Sarana Cendekia

24
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 2024
( In Rupiah )
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.

JUMLAH - -

PT. Cipta Sarana Cendekia

25
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
WORKSHEET
December 31, 2024
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
1-1101 Cash in Bank 2,109,061,960 - -
1-1102 Ovo Cash 8,646,600 - -
1-1103 Account Receivable 1,118,562,540 - -
1-1104 Allowance for Doubtful Debt 2,650,000 - -
1-1105 Employee Receivable 12,500,000 - -
1-1106 Merchandise Inventory 710,517,600 - -
1-1107 Office Supplies 26,345,800 - -
1-1108 Prepaid Advertising 12,860,000 - -
1-1109 Prepaid Insurance 24,500,000 - -
1-1110 VAT-In 8,360,000 - -
1-1111 Prepaid Income Tax 26,415,000 - -
1-2101 Land 650,000,000 - -
1-2201 Building at Cost 576,000,000 - -
1-2202 Accum. Dep. Building 55,200,000 - -
1-2301 Office Equipment at Cost 330,000,000 - -
1-2302 Accum. Dep. Office Equipment 155,000,000 - -
1-2401 Vehicle at Cost 689,700,000 - -
1-2402 Accum. Dep. Vehicle 37,687,500 - -
2-1100 Account Payable 453,256,000 - -
2-1200 Accrued Expense - -
2-1300 VAT-Out 58,268,540 - -
2-1400 Income Tax Payable 229,500 - -
2-1500 Income Tax Art.29 Payable - -
2-1600 BPJS Payable - -
2-1700 Dividend Payable 60,000,000 - -
3-1100 Common Stock 500,000,000 - -
3-1200 Retained Earning 3,931,664,000 - -
3-1300 Dividend 60,000,000 - -
3-1400 Income Summary - -
4-1100 Sales 5,153,659,000 - -
4-1200 Sales Discounts 453,217,000 - -
4-1300 Sales Returns 255,905,000 - -
4-1400 Service Income 72,000,750 - -
4-1500 Freight Collected 27,956,000 - -
4-1600 Late Fees Collected 42,500,000 - -
5-1100 Cost of Goods Sold 3,188,946,900 - -
6-1100 Wages & Salaries Expense 360,850,000 - -
6-1200 Advertising Expense 8,750,000 - -
6-1300 Insurance Expense - -
6-1400 Electricity, Telp, Internet & Water Exp 25,680,500 - -
6-1500 Bad Debt Expense - -
6-1600 Professional Fees 185,600,000 - -
6-1700 Depreciation Expense 24,450,000 - -
6-1800 Supplies Expense - -
6-1900 Repair & Mainternace Expense 1,750,000 - -
6-2000 Regional Tax Expense 9,069,800 - -
6-2100 BPJS Expense 45,600,140 - -
6-2200 Other Operating Expense 18,500,000 - -
8-1100 Interest Revenue 18,250,000 - -
8-1200 Gain On Disposal Fixed Asset 1,952,500 - -
9-1100 Bank Service Charge 3,125,800 - -
9-1200 Interest Expense - -
9-1300 Income Tax Expense 6,000,000 - -
9-1400 Corporate Income Tax Expense - -

JUMLAH 10,950,914,640 10,570,273,790 - -

NET PROFIT BEFORE TAX

26
 Jl. Letjen Suprapto No. 62 Kota Malang

INCOME STATEMENT
For the end of period December 31, 2024 (Rp)

PT. Cipta Sarana Cendekia 27

Guru Tamu SMKN 1 Boyolangu 2024
 Jl. Letjen Suprapto No. 62
Kota Malang

RETAINED EARNING STATEMENT

For the end of period December 31, 2024 (Rp)

Add:

PT. Cipta Sarana Cendekia

28
Guru Tamu SMKN 1 Boyolangu 2024
 Jl. Letjen Suprapto No. 62
MALANG

BALANCE SHEET
as of 31/12/2024

Per 31 Des 2023 Per 31 Des 2024 Per 31 Des 2023 Per 31 Des 2024
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Cash in Bank 1,642,791,925 Account Payable 396,575,000 ###
Ovo Cash 8,500,000 Accrued Expense 31,254,000 ###
Account Receivable 312,560,000 VAT-Out 20,128,000 ###
Allowance for Doubtful Debt (1,875,000) Income Tax Payable 1,825,600 ###
Employee Receivable - Income Tax Art.29 Payable 31,260,000 ###
Merchandise Inventory 912,560,075 BPJS Payable 2,756,000 ###
Office Supplies 12,600,000 Dividend Payable - ###
Prepaid Advertising - Total Current Liabilities 483,798,600 -
Prepaid Insurance -
VAT-In 18,125,600
TOTAL LIABILITIES 483,798,600 -
Total Current Assets 2,905,262,600 -

EQUITY
Fixed Assets : Common Stock 500,000,000
Land 650,000,000 Retained Earnings 3,931,664,000
Building at Cost 576,000,000
Accum. Dep. Building (55,200,000) TOTAL EQUITY 4,431,664,000 -
Office Equipment at Cost 330,000,000
Accum. Dep. Office Equipment (155,000,000)
Vehicle at Cost 740,800,000
Accum. Dep. Vehicle (76,400,000)
Total Fixed Assets 2,010,200,000 -

TOTAL ASSET 4,915,462,600 - TOTAL LIABILITIES + EQUITIES 4,915,462,600 -

PT. Cipta Sarana Cendekia 29

Guru Tamu SMKN 1 Boyolangu 2024
 Jl. Letjen Suprapto No. 62
MALANG

STATEMENT OF CASHFLOW
1/1/2024 through 31/12/2024

CASH FLOWS FROM OPERATING ACTIVITIES:

PT. Cipta Sarana Cendekia 30

Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
CLOSING JOURNAL ENTRIES
DECEMBER 2024
( In Rupiah )
DATE DESCRIPTION REF DEBET CREDIT

Des 31 ### #N/A

### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A
### #N/A

JUMLAH - -

PT. Cipta Sarana Cendekia

31
Guru Tamu SMKN 1 Boyolangu 2024
 PT. KING SPORT
POST CLOSING TRIAL BALANCE
AS OF DECEMBER 31, 2024 (Rp)

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1101 Cash in Bank
1-1102 Ovo Cash
1-1103 Account Receivable
1-1104 Allowance for Doubtful Debt
1-1105 Employee Receivable
1-1106 Merchandise Inventory
1-1107 Office Supplies
1-1108 Prepaid Advertising
1-1109 Prepaid Insurance
1-1110 VAT-In
1-1111 Prepaid Income Tax
1-2101 Land
1-2201 Building at Cost
1-2202 Accum. Dep. Building
1-2301 Office Equipment at Cost
1-2302 Accum. Dep. Office Equipment
1-2401 Vehicle at Cost
1-2402 Accum. Dep. Vehicle
2-1100 Account Payable
2-1200 Accrued Expense
2-1300 VAT-Out
2-1400 Income Tax Payable
2-1500 Income Tax Art.29 Payable
2-1600 BPJS Payable
2-1700 Dividend Payable
3-1100 Common Stock
3-1200 Retained Earning
JUMLAH - -

PT. Cipta Sarana Cendekia

32
Guru Tamu SMKN 1 Boyolangu 2024