........................................................

Adjustment Journal
Period................................................
(in Rp)
Date Invoice No. Account Name Ref. Debit Credit
 PT ROARY SIMBA
WORKSHEET
December 31, 2022
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 Petty Cash 4.000.000 - - - 4.000.000,00 4.000.000,00 -

1-1110 Cash In Bank 1.322.766.595 - 735.000 - 1.323.501.595,03 1.323.501.595,03 -

1-1120 Marketable Securities 90.405.000 - - - 90.405.000,00 90.405.000,00 -

1-1130 Accounts Receivable 218.476.025 - - - 218.476.025,00 218.476.025,00 -

Allowance for Uncollectible
1-1140 - 5.080.000 - 5.843.801 10.923.801,25 - 10.923.801,25
Accounts
1-1150 Employee Receivable 350.000 - - - 350.000,00 350.000,00 -

1-1160 Merchandise Inventory 466.532.500 - - - 466.532.500,00 466.532.500,00 -

1-1170 Office Supplies 2.580.000 - - 480.000 2.100.000,00 2.100.000,00 -

1-1180 Store Supplies 6.900.000 - - 1.260.000 5.640.000,00 5.640.000,00 -

1-1190 Value Added Tax - In (VAT-In) 45.863.211 - - 45.863.211,36 45.863.211,36 -

1-1210 Prepaid Insurance 31.200.000 - 20.800.000 10.400.000,00 10.400.000,00 -

1-1220 Prepaid Advertising 3.000.000 - - 1.800.000 1.200.000,00 1.200.000,00 -

1-1221 Deposit Paid 25.000.000 - - - 25.000.000,00 25.000.000,00 -

1-2100 Land 165.000.000 - - - 165.000.000,00 165.000.000,00 -

1-2110 Building 210.000.000 - - - 210.000.000,00 210.000.000,00 -

Accumulated Depreciation -
1-2120 - 72.625.000 - 875.000 73.500.000,00 - 73.500.000,00
Building
1-2130 Vehicles 199.500.000 - - - 199.500.000,00 - 199.500.000,00 -
Accumulated Depreciation -
1-2140 - 94.791.667 - 1.822.917 96.614.583,33 - 96.614.583,33
Vehicles
1-2150 Equipment 220.000.000 - - - 220.000.000,00 - 220.000.000,00 -
Accumulated Depreciation -
1-2160 - 207.500.000 - 4.583.333 212.083.333,33 - 212.083.333,33
Equipment
2-1100 Accounts Payable - 125.000.000 - - 125.000.000,00 - 125.000.000,00

2-1110 Wages & Salaries Payable - - - 26.600.000 26.600.000,00 - 26.600.000,00

Electricity, Telephone & Water
2-1120 - - - 2.630.000 2.630.000,00 - 2.630.000,00
Payable
Value Added Tax - Out (VAT -
2-1130 - 60.449.659 - - 60.449.659,09 - 60.449.659,09
Out)
2-1140 Income Tax Payable - 126.000 - 2.513.875 2.639.875,00 - 2.639.875,00

2-1150 Dividend Payable - 21.000.000 - - - 21.000.000,00 - 21.000.000,00

2-1160 Unearned Revenue - 120.000.000 - - - 120.000.000,00 - 120.000.000,00

2-2100 Bank Loan - 301.909.435 - - - 301.909.435,04 - 301.909.435,04

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
3-1000 Common Stock - 700.000.000 - - - 700.000.000,00 - 700.000.000,00

3-2000 Retained Earnings - 576.000.000 - - - 576.000.000,00 - 576.000.000,00

3-3000 Dividend 21.000.000 - - - 21.000.000,00 - 21.000.000,00 -

3-4000 Income Summary - - - - - - - -

4-1000 Sales - 3.195.325.000 - - - 3.195.325.000,00 - 3.195.325.000,00

4-2000 Sales Discounts 29.757.000 - - - 29.757.000,00 - 29.757.000,00 -

4-3000 Sales Returns 89.271.000 - - - 89.271.000,00 - 89.271.000,00 -

4-4000 Service Income - 116.326.364 - 116.326.363,63 - 116.326.363,63

5-1000 Cost of Good Sold 2.241.190.000 - - - 2.241.190.000,00 - 2.241.190.000,00 -

5-1100 Freight Paid 2.150.000 - 2.150.000,00 - 2.150.000,00 -

5-1200 Purchase Discount - 2.206.155 - 2.206.155,00 - 2.206.155,00

6-1100 Wages & Salaries Expense 50.000.000 - 28.000.000 - 78.000.000,00 78.000.000,00 -

6-1110 Depreciation Expense - Vehicles 20.052.083 - 1.822.917 21.875.000,00 21.875.000,00 -

Depreciation Expense -
6-1120 50.416.667 4.583.333 55.000.000,00 55.000.000,00 -
Equipment
6-1130 Depreciation Expense - Building 9.625.000 875.000 10.500.000,00 10.500.000,00 -

6-1140 Promotion & Advertising Expense - - 1.800.000 - 1.800.000,00 1.800.000,00 -

6-1150 Insurance Expense - - 20.800.000 - 20.800.000,00 20.800.000,00 -

6-1160 Store Supplies Expense - - 1.260.000 - 1.260.000,00 1.260.000,00 -

Electricity, Water & Telephone
6-1170 12.700.000 - 2.630.000 - 15.330.000,00 15.330.000,00 -
Expense
6-1180 Repairs & Maintenance Expense 13.150.000 - - - 13.150.000,00 13.150.000,00 -

6-1190 Bad Debt Expense - - 5.843.801 - 5.843.801,25 5.843.801,25 -

6-1200 Income Tax Expense 12.000.000 - 1.113.875 - 13.113.875,00 13.113.875,00 -

6-1210 Offfice Supplies Expense - - 480.000 - 480.000,00 480.000,00 -

6-1220 Other Operating Expense - - - - - - -

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

8-1000 Interest Revenue - 14.835.000 - 750.000 15.585.000,00 - 15.585.000,00

8-2000 Late Fees Collected - 13.045.000 - - - 13.045.000,00 - 13.045.000,00

8-3000 Freight Collected - 2.150.000 - - - 2.150.000,00 - 2.150.000,00

8-4000 Other Revenue - - - - - - - -

9-1000 Bank Charges 55.000 - 15.000 - 70.000,00 70.000,00 -

9-2000 Interest Expense 65.429.198 - - - 65.429.198,04 - 65.429.198,04 -

5.628.369.279 5.628.369.279 69.958.926 69.958.926 5.673.988.206 5.673.988.206 2.665.019.874 3.344.637.519 3.008.968.331 2.329.350.687
0 - 679.617.644 679.617.644
3.344.637.519 3.344.637.519 3.008.968.331 3.008.968.331
........................................................................

Profit & Loss Statement

…......................................................

(In Rp)
 ........................................................................

Statement of Changes in Equity

…......................................................

DESCRIPTION COMMON STOCK RETAINED EARNING TOTAL

Balance at 31 Desember 2018 700.000.000 576.000.000 1.276.000.000

Net Income 726.825.024 726.825.024

Deviden - -

Balance at 31 Desember 2018 700.000.000 1.302.825.024 2.002.825.024

........................................................................................................

Balance Sheet
…...............................................................................
(In Rp)
 @ Soal Mengelola Buku Jurnal
PT ROARY SIMBA
BALANCE SHEET BALANCE SHEET
NO. ACCOUNT December 31, 2022 December 31, 2021 SELISIH
DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash 4.000.000 - 4.500.000 -
1-1110 Cash In Bank 1.323.501.595 - 707.163.691 -
1-1120 Marketable Securities 90.405.000 - 90.405.000 - -
1-1130 Accounts Receivable 218.476.025 216.800.000 - 1.676.025,00
1-1140 Allowance for Uncollectible Accounts 10.923.801 - 5.080.000 - 5.843.801,25
1-1150 Employee Receivable 350.000 - 1.650.000 - - 1.300.000,00
1-1160 Merchandise Inventory 466.532.500 - 580.801.200 - - 114.268.700,00
1-1170 Office Supplies 2.100.000 - 1.935.000 - 165.000,00
1-1180 Store Supplies 5.640.000 - 5.865.000 - - 225.000,00
1-1190 Value Added Tax - In (VAT-In) 45.863.211 - 43.570.051 - 2.293.160,57
1-1210 Prepaid Insurance 10.400.000 - 31.200.000 - - 20.800.000,00
1-1220 Prepaid Advertising 1.200.000 - - - 1.200.000,00
Deposit Paid 25.000.000 - - - 25.000.000,00
1-2100 Land 165.000.000 - - 165.000.000,00
1-2110 Building 210.000.000 210.000.000 - -
1-2120 Accumulated Depreciation - Building 73.500.000 - 63.000.000 10.500.000,00
1-2130 Vehicles 199.500.000 175.000.000 - 24.500.000,00
1-2140 Accumulated Depreciation - Vehicles - 96.614.583 - 74.739.583 21.875.000,00
1-2150 Equipment 220.000.000 220.000.000 - -
1-2160 Accumulated Depreciation - Equipment - 212.083.333 - 157.083.333 55.000.000,00
2-1100 Accounts Payable - 125.000.000 - 289.607.257 - 164.607.256,68
2-1110 Wages & Salaries Payable - 26.600.000 - - 26.600.000,00
2-1120 Electricity, Telephone & Water Payable - 2.630.000 - 14.760.000 - 12.130.000,00
2-1130 Value Added Tax - Out (VAT - Out) - 60.449.659 - 1.260.000 59.189.659,09
2-1140 Income Tax Payable - 2.639.875 - 88.200 2.551.675,00
2-1150 Dividend Payable - 21.000.000 - 604.901 20.395.098,86
2-1160 Unearned Revenue - 120.000.000 - - 120.000.000,00
2-2100 Bank Loan - 301.909.435 - 406.666.667 - 104.757.231,96
3-1000 Common Stock - 700.000.000 - 700.000.000 -
3-2000 Retained Earnings 576.000.000 - 576.000.000 -
Dividend 21.000.000 - - 21.000.000,00
…………………………………………………………………………………………………………………………………………………..
STATEMENT OF CASHFLOW
1/1/2022 through 31/12/2022

CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income Rp 679.617.644
Penyesuaian:
1. Beban dan Pendapatan non Kas
Bad Debt Expense Rp 5.843.801
Depreciation Expense - Vehicles Rp 21.875.000
Depreciation Expense - Equipment Rp 55.000.000
Depreciation Expense - Building Rp 10.500.000
2. Kenaikan (penurunan) akun lancar
Accounts Receivable Rp (1.676.025)
Employee Receivable Rp 1.300.000
Merchandise Inventory Rp 114.268.700
Office Supplies Rp (165.000)
Store Supplies Rp 225.000
Value Added Tax - In (VAT-In) Rp (2.293.161)
Prepaid Insurance Rp 20.800.000
Prepaid Advertising Rp (1.200.000)
Deposit Paid Rp (25.000.000)
Accounts Payable Rp (164.607.257)
Wages & Salaries Payable Rp 26.600.000
Electricity, Telephone & Water Payable Rp (12.130.000)
Value Added Tax - Out (VAT - Out) Rp 59.189.659
Income Tax Payable Rp 2.551.675
Dividend Payable Rp 20.395.099
Unearned Revenue Rp 120.000.000
Jumlah Penyesuaian Rp 251.477.492
Net Cash Provided By Operating Activities Rp 931.095.136

CASH FLOWS FROM INVESTING ACTIVITIES :

Pembelian tanah / Land Rp (165.000.000)
Pembelian motor / Vehicle Rp (24.500.000)
Net Cash Used In Investing Activities Rp (189.500.000)

CASH FLOWS FROM FINANCING ACTIVITIES :

Bank Loan Rp (104.757.232)
Pembayaran dividend Rp (21.000.000)
Net Cash Used In Financing Activities Rp (125.757.232)
Net Incerase (Decrease) in Cash Rp 615.837.904
Cash at Beginning of Year Rp 711.663.691
Cash at End of Year Rp 1.327.501.595
.....................................
Clossing Journal
……..............................
(In Rp)

Date Account Name Ref. Debit Credit

..........................................
Post Clossing Trial Balance
……...................................
(In Rp)
Account
Account Name Debit Credit
Number