Kunjaw Medika Adijaya 2021

PT.
MEDIKA ADIJAYA
PURCHASES JOURNAL
December 2020
(In Rp.)
Page: _PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
DEC 3 F-DM-03/12 PT. DUNIA MEDIS 100,625,000 10,062,500 110,687,500
1 1
14 F-IM-14/12 PT. INDOMEDIKA 282,500,000 28,250,000 310,750,000
2 2
19 F-OA-19/12 PT. OMRON ASIA 241,500,000 24,150,000 265,650,000
3 3
4 4
5 TOTAL 624,625,000 62,462,500 687,087,500 5
6 6
Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 624,625,000 2-110 687,087,500
Posted by: ............ ..................... 1-191 62,462,500
Total 687,087,500 Total 687,087,500
PT. MEDIKA ADIJAYA| 1

PT. MEDIKA ADIJAYA
SALES JOURNAL
December 2020
(In Rp.)
Page: _SJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts Cost of Merchandise
Ref. Amount Sales VAT- Out Amount
Receivable Merchandise Sold Acc. No. Inventory Acc. No.
DEC 2 F/MA/12-01 TOKO AICARE 273,537,000 184,200,000 248,670,000 24,867,000 184,200,000
1 1
4 F/MA/12-02 TOKO SAKURA JAYA 304,276,500 204,900,000 276,615,000 27,661,500 204,900,000
2 2
8 F/MA/12-03 TOKO INFRARED 174,636,000 117,875,000 158,760,000 15,876,000 117,875,000
3 3
17 F/MA/12-04 TOKO AICARE 182,098,125 122,625,000 165,543,750 16,554,375 122,625,000
4 4
21 F/MA/12-05 TOKO SAKURA JAYA 139,404,375 93,875,000 126,731,250 12,673,125 93,875,000
5 5
6 6
7 7
8 TOTAL 1,073,952,000 723,475,000 976,320,000 97,632,000 723,475,000 8
9 9
Date Signatur
RECAPITULATION
e DEBIT CREDIT
Prepared by : ................................. Acc. No Amount Acc. No Amount
1-130 1,073,952,000 1-150 723,475,000
Posted by: ................................. 5-110 723,475,000 2-131 97,632,000
4-110 976,320,000
TOTAL 1,797,427,000 TOTAL 1,797,427,000

PT. MEDIKA ADIJAYA
CASH RECEIPTS JOURNAL
December 2020
(In Rp.)
Page: _CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
DEC 7 BKM 12/01 TOKO INFRARED 193,888,590 4-120 3,956,910 197,845,500
1 1
8 BKM 12/02 TOKO AICARE 237,801,900 4-120 4,853,100 242,655,000
2 2
12 BKM 12/03 TOKO SAKURA JAYA 257,499,900 4-120 5,255,100 262,755,000
3 3
4 4
TOTAL 689,190,390 14,065,110 703,255,500 -
5 5
Date Signature
RECAPITULATION
DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 689,190,390 1-130 703,255,500
Posted by: ............ ..................... 4-120 14,065,110
TOTAL 703,255,500 TOTAL 703,255,500

PT. MEDIKA ADIJAYA
CASH PAYMENTS JOURNAL
December 2020
(In Rp.)
Page: _CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
DEC 1 BKK 12/01 Accrued Expenses 2-120 90,115,350 90,115,350
1 1
9 BKK 12/02 PT. KITA SEHATI 201,545,000 201,545,000
2 2
14 BKK 12/03 PT. OMRON ASIA 197,750,000 197,750,000
3 3
15 BKK 12/04 Pelunasan Pajak SPT Masa 2-130 69,445,600 87,345,100
4 4
2-132 9,567,400
5 5
2-133 8,332,100
6 6
17 BKK 12/05 PT. INDOMEDIKA 210,446,500 210,446,500
7 7
18 BKK 12/06 Angsuran pinjaman 2-210 12,510,000 22,830,750
8 9-110 10,320,750 8
9 22 BKK 12/07 Pembayaran dividen 3-140 286,875,000 286,875,000 9
10 10
11 TOTAL 609,741,500 487,166,200 1,096,907,700 11
12 12

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
2-110 609,741,500 1-110 1,096,907,700
2-120 90,115,350
2-130 69,445,600
2-132 9,567,400
2-133 8,332,100
2-210 12,510,000
3-140 286,875,000
Date Signatur 9-110 10,320,750
e
Prepared ..................
TOTAL 1,096,907,700 TOTAL 1,096,907,700
by : ............ ...
Posted by: ............ ...................
..

PT. MEDIKA ADIJAYA
PETTY CASH JOURNAL
December 2020
(In Rp.)
Page: PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.
DEC 4 VKK 12/01 Pembelian keperluan RT kantor Others Operating Expense 6-180 2,455,600 2,455,600
1 1
9 VKK 12/02 Pembayaran listrik, air, & telp Nov 2020 Accrued expense 2-120 5,564,700 5,564,700
2 2
10 VKK 12/03 Pembelian konsumsi rapim Others Operating Expense 6-180 522,900 522,900
3 3
16 VKK 12/04 Denda Keterlambatan bayar Late Fees Expense 9-140 401,500 401,500
4 4
21 VKK 12/05 Iklan lowongan pekerjaan Advertising expense 6-170 5,612,450 5,612,450
5 5
6 6
7 7
8 8
9 TOTAL 14,557,150 14,557,150 9
10 10
Date Signature RECAPITULATION

DEBET CREDIT
Prepared by : ............ .................. Acc. No Amount Acc. No Amount
2-120 5,564,700 1-120 14,557,150
Posted by : ............ ...................
6-170 5,612,450
6-180 2,978,500
9-140 401,500
-
TOTAL 14,557,150 TOTAL 14,557,150

PT. MEDIKA ADIJAYA
GENERAL JOURNAL
December 2020
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT
1 DEC 16 NK-12-1 Accounts Payable 7,810,000 1

2 VAT (Value Added Tax) In 710,000 2
3
Merchandise Inventory 7,100,000 3
(Retur pembelian ke PT. INDOMEDIKA)
4 4
5 5
6 6
18 NK-12/01 VAT (Value Added Tax) Out 1,188,000
7 7
Sales Return and Allowance 11,880,000
8 8
Accounts Receivable 13,068,000
9 9
(Retur penjualan dari TOKO AICARE)
10 10
11 Merchandise Inventory 8,800,000 11
12 Cost of Merchandise Sold 8,800,000 12
13 (Retur penjualan dari TOKO AICARE) 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
TOTAL 29,678,000 29,678,000
22 22
23 23
RECAPITULATION
Date Signature
DEBIT CREDIT
Acc. No Amount Acc. No Amount Prepared by : ............ .....................
1-150 8,800,000 1-130 13,068,000 .....................
Posted by: ............
2-110 7,810,000 1-150 7,100,000
2-131 1,188,000 1-191 710,000
4-130 11,880,000 5-110 8,800,000
TOTAL 29,678,000 TOTAL 29,678,000

PT. MEDIKA ADIJAYA
INVENTORY CARD
December 2020
(in Rp.)
Code : BIOLAND E122
Type : THERMO GUN
Location : Store Warehouse
Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 180 1,320,000 237,600,000 1
2
2 60 1,320,000 79,200,000 120 1,320,000 158,400,000 2
3 35 1,350,000 47,250,000 120 1,320,000 158,400,000 4
4
35 1,350,000 47,250,000
5 5
4 70 1,320,000 92,400,000 50 1,320,000 66,000,000
6 6
35 1,350,000 47,250,000
7 7
8 50 1,320,000 66,000,000 30 1,350,000 40,500,000
8 8
5 1,350,000 6,750,000
9 14 85 1,350,000 114,750,000 115 1,350,000 155,250,000 9
10 16 (3) 1,350,000 (4,050,000) 112 1,350,000 151,200,000 10
11 17 40 1,350,000 54,000,000 72 1,350,000 97,200,000 11
12 18 (2) 1,350,000 (2,700,000) 74 1,350,000 99,900,000 12
13 19 95 1,400,000 133,000,000 74 1,350,000 99,900,000 13
14 95 1,400,000 133,000,000 14
15 21 30 1,350,000 40,500,000 44 1,350,000 59,400,000 15
16 95 1,400,000 133,000,000 16
17 17
18 18
19 19
TOTAL 212 290,950,000 253 336,150,000
20 20
21 21
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

PT. MEDIKA ADIJAYA
INVENTORY CARD
December 2020
(in Rp.)
Code : UNAAN YNA800
Type : THERMO GUN
Location : Store Warehouse
Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 170 1,500,000 255,000,000 1
2
2 70 1,500,000 105,000,000 100 1,500,000 150,000,000 2
4
3 35 1,525,000 53,375,000 100 1,500,000 150,000,000 4
35 1,525,000 53,375,000
5 5
4 75 1,500,000 112,500,000 25 1,500,000 37,500,000
6 6
35 1,525,000 53,375,000
7 7
8 25 1,500,000 37,500,000 30 1,525,000 45,750,000
8 8
5 1,525,000 7,625,000
9
14 110 1,525,000 167,750,000 140 1,525,000 213,500,000 9
10 16 (2) 1,525,000 (3,050,000) 138 1,525,000 210,450,000 10
11 17 45 1,525,000 68,625,000 93 1,525,000 141,825,000 11
12 18 (4) 1,525,000 (6,100,000) 97 1,525,000 147,925,000 12
13 19 70 1,550,000 108,500,000 97 1,525,000 147,925,000 13
14 70 1,550,000 108,500,000 14
15 21 35 1,525,000 53,375,000 62 1,525,000 94,550,000 15
16 70 1,550,000 108,500,000 16
17 17
18 18
19 19
TOTAL 213 326,575,000 251 378,525,000
20 20
21 21
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

PT. MEDIKA ADIJAYA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2020
(in Rp.)
Customer : TOKO INFRARED Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 197,845,500
7 CRJ 1 197,845,500 -
8 SJ 1 174,636,000 174,636,000
Customer : TOKO AICARE Code : CUS-002

POST. BALANCE
REF. DEBIT CREDIT
2 SJ 1 273,537,000 516,192,000
8 CRJ 1 242,655,000 273,537,000
17 SJ 1 182,098,125 455,635,125
18 GJ 1 13,068,000 442,567,125
Customer : TOKO SAKURA JAYA Code : CUS-003

POST. BALANCE
REF. DEBIT CREDIT
4 SJ 1 304,276,500 567,031,500
12 CRJ 1 262,755,000 304,276,500
21 SJ 1 139,404,375 443,680,875
Date Signatur
e
Prepared by : .................................

PT. MEDIKA ADIJAYA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2020
(in Rp.)
Supplier : PT. KITA SEHATI Code : SUP-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT DEBIT CREDIT
REF.
9 CPJ 1 201,545,000 -
Supplier : PT. INDOMEDIKA Code : SUP-002

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT DEBIT CREDIT
REF.
14 PJ 1 310,750,000 521,196,500
16 GJ 1 7,810,000 513,386,500
17 CPJ 1 210,446,500 302,940,000
Supplier : PT. OMRON ASIA Code : SUP-003

POST. BALANCE
REF. DEBIT CREDIT
14 CPJ 1 197,750,000 -
19 PJ 1 265,650,000 265,650,000
Supplier : PT. DUNIA MEDIS Code : SUP-004

POST. BALANCE
REF. DEBIT CREDIT
Dec 1 Balance -
3 PJ 1 110,687,500 110,687,500
Date Signature
Prepared by : .................................

PT. MEDIKA ADIJAYA
GENERAL LEDGER
December 2020
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 3,849,955,500
31 CRJ 1 689,190,390 4,539,145,890
31 CPJ 1 1,096,907,700 3,442,238,190
Account : Petty Cash Acct. No. : 1-120

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 14,557,150 37,921,350
Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 1,073,952,000 1,777,207,500
31 CRJ 1 703,255,500 1,073,952,000
31 GJ 1 13,068,000 1,060,884,000
Account : Allowance for Bad Debt Acct. No. : 1-140

POST. Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 624,625,000 1,117,225,000
31 SJ 1 723,475,000 393,750,000
31 GJ 1 8,800,000 402,550,000
31 GJ 1 7,100,000 395,450,000
Account : Office Supplies Acct. No. : 1-160

POST. Balance
REF. DEBIT CREDIT

Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
REF. DEBIT CREDIT
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 62,462,500 62,462,500
31 GJ 1 710,000 61,752,500
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
REF. DEBIT CREDIT
Account : Land Acct. No. : 1-310

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 10,100,000,000
Account : Buildings Acct. No. : 1-320

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 5,976,000,000
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,469,100,000

Account : Equipment Acct. No. : 1-330
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,963,200,000
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,206,550,000
Account : Automobile Acct. No. : 1-340

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 2,181,600,000
Account : Acc. Depreciation - Automobile Acct. No. : 1-341

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,340,775,000
Account : Accounts Payable Acct. No. : 2-110

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 687,087,500 1,296,829,000
31 CPJ 1 609,741,500 687,087,500
31 GJ 1 7,810,000 679,277,500

Account : Accrued Expense Acct. No. : 2-120
POST. Balance
REF. DEBIT CREDIT
31 CPJ1 90,115,350 5,564,700
31 PCJ 1 5,564,700 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 69,445,600 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 97,632,000 97,632,000
31 GJ 1 1,188,000 96,444,000
Account : Income Tax Article 21 Payable Acct. No. : 2-132

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 9,567,400 -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-133

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 8,332,100 -
Account : BTPN Loan Acct. No. : 2-210

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 12,510,000 675,540,000

Account : Stock Capital Acct. No. : 3-110
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 5,028,750,000
Account : Retained Earnings Acct. No. : 3-130

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 12,151,632,200
Account : Dividend Acct. No. : 3-140

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ1 286,875,000 286,875,000
Account : Sales Acct. No. : 4-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 9,998,351,500
31 SJ 1 976,320,000 10,974,671,500
Account : Sales Discount Acct. No. : 4-120

POST. Balance
REF. DEBIT CREDIT
31 CRJ 1 14,065,110 103,022,610
Account : Sales Return and Allowance Acct. No. : 4-130

POST. Balance
REF. DEBIT CREDIT
31 GJ 1 11,880,000 42,535,100

Account : Cost of Merchandise Sold Acct. No. : 5-110
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 4,625,859,500
31 SJ 1 723,475,000 5,349,334,500
31 GJ 1 8,800,000 5,340,534,500
Account : Utilities Expense Acct. No. : 6-110

POST. Balance
REF. DEBIT CREDIT
Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
REF. DEBIT CREDIT
Account : Bad Debts Expense Acct. No. : 6-130

POST. Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-140

POST. Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-150

POST. Balance
REF. DEBIT CREDIT
Account : Wages and Salaries Acct. No. : 6-160

POST. Balance
REF. DEBIT CREDIT

Account : Advertising Expense Acct. No. : 6-170
POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 5,612,450 61,951,600
Account : Others Operating Expense Acct. No. : 6-180

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 2,978,500 100,542,500
Account : Interest Income Acct. No. : 8-110

POST. Balance
REF. DEBIT CREDIT
Account : Freights Collected Acct. No. : 8-120

POST. Balance
REF. DEBIT CREDIT
Account : Late Fees Collected Acct. No. : 8-130

POST. Balance
REF. DEBIT CREDIT

Account : Interest Expenses Acct. No. : 9-110
POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 10,320,750 64,739,250
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-130

POST. Balance
REF. DEBIT CREDIT
Account : Late Fees Expenses Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 401,500 35,758,000
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2020
NO CUSTOMER DOC. NO. DATE TERMS BALANCE

CUS-001 TOKO INFRARED 174,636,000
CUS-002 TOKO AICARE 442,567,125
CUS-003 TOKO SAKURA JAYA 443,680,875
Total – Subsidiary Ledger 1,060,884,000

Balance – General Ledger 1,060,884,000
Difference -
Date Signature
Prepared by : ............ .....................
PT. MEDIKA ADIJAYA

ACCOUNTS PAYABLE SCHEDULE
December, 31 2020
NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SUP-001 PT. KITA SEHATI -
SUP-002 PT. INDOMEDIKA 302,940,000
SUP-003 PT. OMRON ASIA 265,650,000
SUP-004 PT. DUNIA MEDIS 110,687,500
Total – Subsidiary Ledger 679,277,500

Balance – General Ledger 679,277,500
Difference -
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
MERCHANDISE INVENTORY SCHEDULE
December, 31 2020
CODE PRODUCT QUANTITY COST/UNIT BALANCE

BIOLAND E122 THERMO GUN 44 1,350,000 59,400,000
95 1,400,000 133,000,000
UNAAN YNA800 THERMO GUN 62 1,525,000 94,550,000
70 1,550,000 108,500,000
Total – Subsidiary Ledger 395,450,000

Balance – General Ledger 395,450,000
Difference -
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2020
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 3,442,238,190 1
2 1-120 Petty Cash 37,921,350 2
3 1-130 Accounts Receivable 1,060,884,000 3
4 1-140 Allowance for Bad Debt 190,845,000 4
5 1-150 Merchandise Inventory 395,450,000 5
6 1-160 Office Supplies 48,994,500 6
7 1-170 Prepaid Insurance 384,845,000 7
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 61,752,500 10
11 1-192 Prepaid Income Tax Article 25 39,827,550 11
13 1-310 Land 10,100,000,000 13
14 1-320 Buildings 5,976,000,000 14
15 1-321 Acc. Depreciation – Buildings 1,469,100,000 15
16 1-330 Equipment 1,963,200,000 16
17 1-331 Acc. Depreciaton – Equipment 1,206,550,000 17
18 1-340 Automobile 2,181,600,000 18
19 1-341 Acc. Depreciaton – Automobile 1,340,775,000 19
20 2-110 Accounts Payable 679,277,500 20

21 2-120 Accrued Expense - 21
22 2-130 VAT (Value Added Tax) Payable - 22
23 2-131 VAT (Value Added Tax) Out 96,444,000 23
24 2-132 Income Tax Article 21 Payable - 24
26 2-133 Income Tax Article 25/29 Payable - 26
29 2-210 BTPN Loan 675,540,000 29
30 3-110 Stock Capital 5,028,750,000 30
31 3-130 Retained Earnings 12,151,632,200 31
32 3-140 Dividend 286,875,000 - 32
33 3-150 Income Summary - 33
34 4-110 Sales 10,974,671,500 34
35 4-120 Sales Discount 103,022,610 35
36 4-130 Sales Return and Allowance 42,535,100 36
37 5-110 Cost of Merchandise Sold 5,340,534,500 37
38 6-110 Utilities Expense 64,785,600 38
39 6-120 Office Supplies Expense 48,662,500 39
40 6-130 Bad Debts Expense 148,895,200 40
42 6-140 Depreciation Expense 748,825,000 42
43 6-150 Insurance Expense 182,295,000 43
45 6-160 Wages and Salaries Expense 991,268,850 45
46 6-170 Advertising Expense 61,951,600 46
47 6-180 Others Operating Expense 100,542,500 47
48 8-110 Interest Income 58,955,800 48
49 8-120 Freights Collected 45,270,500 49
50 8-130 Late Fees Collected 28,145,600 50
52 9-110 Interest Expenses 64,739,250 52
53 9-120 Bank Service Charges 29,898,500 53
54 9-130 Income Tax Article 4(2) Expense 2,654,800 54
56 9-140 Late Fees Expenses 35,758,000 56
57 TOTAL 33,945,957,100 33,945,957,100 57
-

PT. MEDIKA ADIJAYA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2020
(in Rp.)
Page:
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 M-12/03 Depreciation Expense 6-150 68,075,000 1
2 Acc. Depreciation – Buildings 1-321 24,900,000 2
3 Acc. Depreciaton – Equipment 1-331 20,450,000 3
4 Acc. Depreciation - Automobile 1-341 22,725,000 4
5 (Pencatatan depresiasi Des. Gedung, peralatan, 5
6 dan kendaraan) 6
7 7
8 Utilities Expense 6-110 5,677,450 8
9 Accrued Expense 2-120 5,677,450 9
10 (Beban air, listrik, dan tel. yang masih harus dibayar) 10
11 11
12 Insurance Expense 6-160 20,255,000 12
13 Prepaid Insurance 1-170 20,255,000 13
14 (Asuransi jatuh tempo) 14
15 15
16 Office Supplies Expense 6-120 23,215,000 16
17 Office Supplies 1-160 23,215,000 17
18 (Beban perlengkapan kantor ) 18
19 19
20 Allowance for Bad Debt 1-140 31,712,400 20
21 Bad Debt Expense 6-130 31,712,400 21
22 (Kelebihan pencadangan piutang tak tertagih) 22

23 23
24 VAT (Value Added Tax) Out 2-131 96,444,000 24
25 VAT (Value Added Tax) In 1-191 61,752,500 25
26 VAT (Value Added Tax) Payable 2-130 34,691,500 26
27 (Menutup perkiraan VAT) 27
28 28
29 Prepaid Income Tax Article 25 1-192 5,614,550 29
30 Income Tax Article 25/29 Payable 2-134 5,614,550 30
31 (Uang muka PPh Ps 25 yang harus dibayar) 31
32 32
33 Cash In Bank 1-110 4,209,450 33
34 Bank Service Charges 9-120 396,650 34
35 Income Tax Article 4(2) Expense 9-140 495,350 35
36 Interest Income 8-110 5,101,450 36
37 (Pencatatan laporan bank rekonsiliasi) 37
38 38
39 Wages and Salaries 6-180 103,843,400 39
40 Income Tax Article 21 Payable 2-132 11,437,500 40
41 Accrued Expense 2-120 92,405,900 41
42 (Gaji dan upah yang masih harus dibayar) 42
43 43
44 44
45 TOTAL 359,938,250 359,938,250 45
RECAPITULATION
Date Signature
DEBIT CREDIT
Prepared by : ............ .....................
6-150 68,075,000 1-321 24,900,000
6-110 5,677,450 1-331 20,450,000 Posted by: ............ .....................
6-160 20,255,000 1-170 20,255,000
6-120 23,215,000 1-160 23,215,000
1-140 31,712,400 6-130 31,712,400
2-131 96,444,000 1-191 61,752,500
1-192 5,614,550 2-130 34,691,500
1-110 4,209,450 2-134 5,614,550
9-120 396,650 8-110 5,101,450
9-140 495,350 2-132 11,437,500
6-180 103,843,400 1-341 22,725,000
2-120 98,083,350
TOTAL 359,938,250 TOTAL 359,938,250

PT. MEDIKA ADIJAYA
WORKING SHEET
December, 31 2020
(in Rp.)
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-110 Cash in Bank 3,442,238,190 - 4,209,450 3,446,447,640 3,446,447,640 -
1 1
1-120 Petty Cash 37,921,350 - 37,921,350 37,921,350 -
2 2
1-130 Accounts Receivable 1,060,884,000 - 1,060,884,000 1,060,884,000 -
3
1-140 Allowance for Bad Debt - 190,845,000 31,712,400 159,132,600 - 159,132,600 3
4
1-150 Merchandise Inventory 395,450,000 - 395,450,000 395,450,000 - 4
5
1-160 Office Supplies 48,994,500 - 23,215,000 25,779,500 25,779,500 - 5
6 1-170 Prepaid Insurance 384,845,000 - 20,255,000 364,590,000 364,590,000 - 6
7 1-190 VAT (Value Added Tax) Receivable - - - - - 7
8 1-191 VAT (Value Added Tax) In 61,752,500 - 61,752,500 - - - 8
9 1-192 Prepaid Income Tax Article 25 39,827,550 - 5,614,550 45,442,100 45,442,100 - 9
10 1-310 Land 10,100,000,000 - 10,100,000,000 10,100,000,000 - 10
11 1-320 Buildings 5,976,000,000 - 5,976,000,000 5,976,000,000 - 11
12 1-321 Acc. Depreciation – Buildings - 1,469,100,000 24,900,000 1,494,000,000 - 1,494,000,000 12
13 13

14 1-330 Equipment 1,963,200,000 - 1,963,200,000 1,963,200,000 - 14
15 1-331 Acc. Depreciaton – Equipment - 1,206,550,000 20,450,000 1,227,000,000 - 1,227,000,000 15
16 1-340 Automobile 2,181,600,000 - 2,181,600,000 2,181,600,000 - 16
17 1-341 Acc. Depreciaton – Automobile - 1,340,775,000 22,725,000 1,363,500,000 - 1,363,500,000 17
18 2-110 Accounts Payable - 679,277,500 679,277,500 - 679,277,500 18
19 2-120 Accrued Expense - - 98,083,350 98,083,350 - 98,083,350 19
20 2-130 VAT (Value Added Tax) Payable - - 34,691,500 34,691,500 - 34,691,500 20
21 2-131 VAT (Value Added Tax) Out - 96,444,000 96,444,000 - - - 21
22 2-132 Income Tax Article 21 Payable - - 11,437,500 11,437,500 - 11,437,500 22
23 2-133 Income Tax Article 25/29 Payable - - 5,614,550 5,614,550 - 5,614,550 23
24 2-210 BTPN Loan - 675,540,000 675,540,000 - 675,540,000 24
25 3-110 Stock Capital - 5,028,750,000 5,028,750,000 - 5,028,750,000 25
26 3-130 Retained Earnings - 12,151,632,200 - 12,151,632,200 - 12,151,632,200 26
27 3-140 Dividend 286,875,000 - 286,875,000 - - 286,875,000 - 27
28 3-150 Income Summary - - - - 28

29 4-110 Sales - 10,974,671,500 - 10,974,671,500 - 10,974,671,500 29
30 4-120 Sales Discount 103,022,610 - 103,022,610 103,022,610 30
31 4-130 Sales Return and Allowance 42,535,100 - 42,535,100 42,535,100 31
32 5-110 Cost of Merchandise Sold 5,340,534,500 - 5,340,534,500 5,340,534,500 32
33 6-110 Utilities Expense 64,785,600 - 5,677,450 70,463,050 70,463,050 33
34 6-120 Office Supplies Expense 48,662,500 - 23,215,000 71,877,500 71,877,500 34
35 6-130 Bad Debts Expense 148,895,200 - 31,712,400 117,182,800 117,182,800 35
36 6-140 Depreciation Expense 748,825,000 - 68,075,000 816,900,000 816,900,000 36
37 6-150 Insurance Expense 182,295,000 - 20,255,000 202,550,000 202,550,000 37
38 6-160 Wages and Salaries Expense 991,268,850 - 103,843,400 1,095,112,250 1,095,112,250 38
39 6-170 Advertising Expense 61,951,600 - 61,951,600 - 61,951,600 - 39
40 6-180 Others Operating Expense 100,542,500 - 100,542,500 - 100,542,500 - 40
41 8-110 Interest Income - 58,955,800 5,101,450 64,057,250 64,057,250 41
42 8-120 Freights Collected - 45,270,500 45,270,500 45,270,500 42
43 8-130 Late Fees Collected - 28,145,600 - 28,145,600 - 28,145,600 43
44 9-110 Interest Expenses 64,739,250 - 64,739,250 64,739,250 44
45 9-120 Bank Service Charges 29,898,500 - 396,650 30,295,150 30,295,150 45
46 9-130 Income Tax Article 4(2) Expense 2,654,800 - 495,350 3,150,150 3,150,150 46
47 9-140 Late Fees Expenses 35,758,000 - 35,758,000 35,758,000 47
48 48
49 49
50 Net Income/Net Loss 2,955,530,390 2,955,530,390 50
51 TOTAL 33,945,957,100 33,945,957,100 359,938,250 359,938,250 34,040,804,050 34,040,804,050 11,112,144,850 11,112,144,850 25,884,189,590 25,884,189,590 51

1 PT. MEDIKA ADIJAYA 1
2 BANK RECONCILIATION - MAYBANK 2

3 Desember, 31 2020 3
4 (in Rp.) 4
5 5
6 Cash balance per bank statement 3,446,447,640 6
7 7
8 Cash balance per books 3,442,238,190 8
9 Add : Interest Income 5,101,450 9
11 Less : Bank Service Charges 396,650 11
12 Income Tax Article 4(2) Expense 495,350 12
13 (892,000) 13
14 Adjusted cash balance per books 3,446,447,640 14
15 15
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
INCOME STATEMENT
For the Year Ended December , 31 2020
(in Rp.)
1 REVENUES 1
2 Sales 10,974,671,500 2
3 Less : Sales Discount (103,022,610) 3
4 Sales Return & Allowances (42,535,100) 4
5 Net Sales 10,829,113,790 5
6 6
7 Less : Cost of Merchandise Sold (5,340,534,500) 7
8 Gross Profit 5,488,579,290 8
9 OPERATING EXPENSE 9
10 Utilities Expense 70,463,050 10
11 Office Supplies Expense 71,877,500 11
12 Bad Debts Expense 117,182,800 12
13 Depreciation Expense 816,900,000 13
14 Insurance Expense 202,550,000 14
15 Wages and Salaries Expense 1,095,112,250 15
16 Advertising Expense 61,951,600 16
17 Others Operating Expense 100,542,500 17
18 Total Operating Expense (2,536,579,700) 18
19 Operating Profit 2,951,999,590 19
20 OTHER REVENUES / GAINS 20
21 Interest Income 64,057,250 21
22 Freights Collected 45,270,500 22
23 Late Fees Collected 28,145,600 23
24 24
25 Total Other Revenues/Gains 137,473,350 25
26 26
27OTHER EXPENSE / LOSSES 27
28 Interest Expenses 64,739,250 28
29 Bank Service Charges 30,295,150 29

30 Income Tax Article 4(2) Expense 3,150,150 30
31 Late Fees Expenses 35,758,000 31
32 (133,942,550) 32
33 Net Income/Loss 2,955,530,390 33
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
CHANGES OF EQUITY STATEMENT
(in Rp.)
1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1
2 Beginning Balance, Nov 30 2020 5,028,750,000 12,151,632,200 17,180,382,200 2
3 Additional Capital - - 3
4 Net Income 2,955,530,390 2,955,530,390 4

5 Dividend (286,875,000) (286,875,000) 5
6 Ending Balance, Dec 31 2019 5,028,750,000 14,820,287,590 19,849,037,590 6
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
STATEMENT OF FINANCIAL POSITION
Per December, 31 2020
(in Rp.)
1 ASSET LIABILITY 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 3,446,447,640 Accounts Payable 679,277,500 3
4 Petty Cash 37,921,350 Accrued Expense 98,083,350 4
5 Accounts Receivable 1,060,884,000 VAT (Value Added Tax) Payable 34,691,500 5
6 Allowance for Bad Debt (159,132,600) 901,751,400 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 395,450,000 Income Tax Article 21 Payable 11,437,500 7
8 Office Supplies 25,779,500 Income Tax Article 25/29 Payable 5,614,550 8
9 Prepaid Insurance 364,590,000 9
10 VAT (Value Added Tax) Receivable - 10
11 VAT (Value Added Tax) In - 11
12 Prepaid Income Tax Article 25 45,442,100 12
13 13
14 TOTAL CURRENT ASSET 5,217,381,990 TOTAL CURRENT LIABILITIES 829,104,400 14
15 FIXED ASSETS LONG TERM LIABILITY 15
16 Land 10,100,000,000 BTPN, Loan 675,540,000 16
17 Buildings 5,976,000,000 TOTAL LIABILITIY 1,504,644,400 17
18 Acc. Depreciation – Buildings (1,494,000,000) 4,482,000,000 18
19 Equipment 1,963,200,000 EQUITY 19
20 Acc. Depreciaton – Equipment (1,227,000,000) 736,200,000 Equity 19,849,037,590 20
21 Automobile 2,181,600,000 21
22 Acc. Depreciaton – Automobile (1,363,500,000) 818,100,000 22
23 23
24 TOTAL FIXED ASSETS 16,136,300,000 TOTAL EQUITY 19,849,037,590 24
25 TOTAL ASSET 21,353,681,990 TOTAL LIABILTIES & EQUITY 21,353,681,990 25
Date Signature
-
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
CASH FLOW STATEMENT
(in Rp.)
1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 689,190,390 3
4 Interest Income 5,101,450 4
5 Cash Receipts from Operating Activities 694,291,840 5
6 6
7 Cash payments: 7
8 To suppliers 609,741,500 8
9 Accrued Expenses 95,680,050 9
10 Income Tax Article 21 Payable 9,567,400 10
11 VAT (Value Added Tax) Payable 69,445,600 11
12 Income Tax Article 25/29 Payable 8,332,100 12
13 Other Operating expense 2,978,500 13
14 Advertising Expense 5,612,450 14
15 Late Fees Expense 401,500 15
16 Interest Expense 10,320,750 16
17 Income Tax Article 4(2) Expense 495,350 17
18 Bank Service Charges 396,650 18
19 Cash Payments from Operating Activities 812,971,850 19
20 Net cash provided by operating activities (118,680,010) 20
21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 Payment of BTPN Loan (12,510,000) 26
27 Dividend (286,875,000) 27
28 28
29 Net increase/decrease in cash (418,065,010) 29
30 30
31 Cash at November, 30, 2020 31
32 Cash in Bank 3,849,955,500 32
33 Petty Cash 52,478,500 33
34 Cash at November 30, 2020 3,902,434,000 34
35 Cash at December 31, 2020 3,484,368,990 35
36 Cash in Bank 3,446,447,640 36
37 Petty Cash 37,921,350 37
38 Cash at December 31, 2020 3,484,368,990 38
Date Signature
Prepared by : ............ .....................

PT. MEDIKA ADIJAYA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2020
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 Sales 4-110 10,974,671,500 1
2 Interest Income 8-110 64,057,250 2
3 Freights Collected 8-120 45,270,500 3
4 Late Fees Collected 8-130 28,145,600 4
6 Sales Discount 4-120 103,022,610 6
7 Sales Return and Allowance 4-130 42,535,100 7
8 Income Summary 3-150 10,966,587,140 8
9 (Menutup akun pendapatan) 9
10 10
11 Income Summary 3-150 8,011,056,750 11
12 Cost of Merchandise Sold 5-110 5,340,534,500 12
13 Utilities Expense 6-110 70,463,050 13
14 Office Supplies Expense 6-120 71,877,500 14
15 Bad Debts Expense 6-130 117,182,800 15
17 Depreciation Expense 6-140 816,900,000 17
18 Insurance Expense 6-150 202,550,000 18
20 Wages and Salaries 6-160 1,095,112,250 20
21 Advertising Expense 6-170 61,951,600 21
22 Others Operating Expense 6-180 100,542,500 22
23 Interest Expenses 9-110 64,739,250 23
24 Bank Service Charges 9-120 30,295,150 24
25 Income Tax Article 4(2) Expense 9-130 3,150,150 25
27 Late Fees Expenses 9-140 35,758,000 27
28 (Menutup akun beban) 28
29 29
30 Retained Earnings 3-130 286,875,000 30
31 Dividend 3-140 286,875,000 31
32 (Menutup dividend) 32
33 33
34 Income Summary 3-150 2,955,530,390 34
35 Retained Earnings 3-130 2,955,530,390 35
36 (Menutup net income 2020) 36
37 37
38 38
39 39
40 40
41 41
42 42
43 TOTAL 22,365,606,990 22,365,606,990 43

RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
4-110 10,974,671,500 4-120 103,022,610 Posted by : ............ .....................
8-110 64,057,250 4-130 42,535,100
8-130 28,145,600 5-110 5,340,534,500
3-130 286,875,000 6-110 70,463,050
3-150 10,966,587,140 6-120 71,877,500
8-130 45,270,500 6-130 117,182,800
6-140 816,900,000
6-150 202,550,000
6-160 1,095,112,250
6-170 61,951,600
6-180 100,542,500
9-110 64,739,250
9-120 30,295,150
9-130 3,150,150
9-140 35,758,000
3-140 286,875,000
3-130 2,955,530,390
3-150 10,966,587,140
Total 22,365,606,990 Total 22,365,606,990

Kunjaw Medika Adijaya 2021

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PT.

Date Signature RECAPITULATION

Total 687,087,500 Total 687,087,500

PT. MEDIKA ADIJAYA| 1

TOTAL 1,797,427,000 TOTAL 1,797,427,000

PT. MEDIKA ADIJAYA| 2

TOTAL 703,255,500 TOTAL 703,255,500

PT. MEDIKA ADIJAYA| 3

PT. MEDIKA ADIJAYA| 4

PT. MEDIKA ADIJAYA| 5

Date Signature RECAPITULATION

PT. MEDIKA ADIJAYA| 6

1 DEC 16 NK-12-1 Accounts Payable 7,810,000 1

TOTAL 29,678,000 TOTAL 29,678,000

PT. MEDIKA ADIJAYA| 7

Post Purchased Cost Of Merchandise Sold Balance

Prepared by : ............ .....................

Posted by : ............ .....................

PT. MEDIKA ADIJAYA| 8

Post Purchased Cost Of Merchandise Sold Balance

Prepared by : ............ .....................

Posted by : ............ .....................

PT. MEDIKA ADIJAYA| 9

Customer : TOKO INFRARED Code : CUS-001

Customer : TOKO AICARE Code : CUS-002

Customer : TOKO SAKURA JAYA Code : CUS-003

PT. MEDIKA ADIJAYA| 10

Supplier : PT. KITA SEHATI Code : SUP-001

Supplier : PT. INDOMEDIKA Code : SUP-002

Supplier : PT. OMRON ASIA Code : SUP-003

Supplier : PT. DUNIA MEDIS Code : SUP-004

PT. MEDIKA ADIJAYA| 11

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance for Bad Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Office Supplies Acct. No. : 1-160

PT. MEDIKA ADIJAYA| 12

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Buildings Acct. No. : 1-320

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

PT. MEDIKA ADIJAYA| 13

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Automobile Acct. No. : 1-340

Account : Acc. Depreciation - Automobile Acct. No. : 1-341

Account : Accounts Payable Acct. No. : 2-110

PT. MEDIKA ADIJAYA| 14

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Account : Income Tax Article 21 Payable Acct. No. : 2-132

Account : Income Tax Article 25/29 Payable Acct. No. : 2-133

Account : BTPN Loan Acct. No. : 2-210

PT. MEDIKA ADIJAYA| 15

Account : Retained Earnings Acct. No. : 3-130

Account : Dividend Acct. No. : 3-140

Account : Sales Acct. No. : 4-110

Account : Sales Discount Acct. No. : 4-120

Account : Sales Return and Allowance Acct. No. : 4-130

PT. MEDIKA ADIJAYA| 16