PT.

SARANA INDAH
GENERAL JOURNAL
For Month Ended Desember 31, 2022

Date Description Ref.

Debit Credit
PT. SARANA INDAH
ADJUSTMENT JOURNAL
For Month Ended Desember 31, 2022

Date Description Debit Credit

PT. SARANA INDAH
WORKSHEET
For Month Ended Desember 31, 2022

Unadjusted Trial Balance Adjusment Adjusted Trial Balance Income Statement

Account Description
Debit Credit Debit Credit Debit Credit Debit Credit
1100 Cash / Kas 43,922,969 -
1200 Bank / Bank 123,242,188 -
1300 Account Receivable / Piutang Dagang 85,250,000 -
1400 Merchandise Inventory / Persediaan Barang Dagangan 332,000,000 -
1500 Supplies / Perlengkapan 7,187,500 -
1600 Prepaid Insurance / Asuransi Dibayar Dimuka 12,000,000 -
1700 VAT In / PPN Masukan 33,203,125 -
2100 Equipment / Peralatan 112,304,688 -
2200 Accumulated Depreciation - Equipment / Akumulasi Penyusutan - Peralatan - 22,800,781
2300 Vehicle / Kendaraan 317,500,000 -
2400 Accumulated Depreciation - Vehicle / Akumulasi Penyusutan - Kendaraan - 183,750,000
2500 Land / Tanah 390,625,000 -
2600 Building / Bangunan 549,843,750 -
2700 Accumulated Depreciation - Building / Akumulasi Penyusutan - Gedung - 136,718,750
3100 Account Payable / Utang Dagang - 213,281,250
3200 Salaries Payable / Utang Gaji - -
3300 VAT Out / PPN Keluaran - 61,328,125
3400 VAT Payable / Utang PPN - -
3500 Bank Payable / Utang Bank - 234,375,000
4100 Share Capital Ordinary / Modal Saham - 937,500,000
4200 Retained Earnings / Laba Ditahan - 114,376,094
4300 Dividends / Deviden 58,593,750 -
5100 Sales Revenue / Penjualan - 646,093,750
5200 Sales Discount / Diskon Penjualan 6,152,344 -
5300 Sales Retur & Allowance / Retur dan Pengurangan Penjualan 3,515,625 -
6110 Cost of Good Sold / Harga Pokok Penjualan 452,734,375 -
6120 Freight Out / Ongkos Angkut Penjualan 4,960,938 -
6130 Utility Expense / Beban Utilitas 7,421,875 -
6140 Salaries Expense / Beban Gaji 9,765,625 -
6150 Supplies Expense / Beban Perlengkapan - -
6160 Insurance Expense / Beban Asuransi - -
6170 Depreciation Expense - Equipment / Beban Penyusutan - Peralatan - -
6180 Depreciation Expense - Building / Beban Penyusutan - Gedung - -
7100 Income Summary / Ikhtisar Laba Rugi - -
2,550,223,750 2,550,223,750
Statement of Fin. Position
Debit Credit
PT. SARANA INDAH
INCOME STATEMENT
For Month Ended Desember 31, 2022

Keterangan Jumlah
Sales Revenue
Sales Discount
Sales Retur & Allowance
Net Sales Revenue
Cost of Good Sold
Gross Profit

Operating Expenses
Freight Out
Utility Expense
Salaries Expense
Supplies Expense
Insurance Expense
Depreciation Expense - Equipment
Depreciation Expense - Building
Total Operating Expensesn
Net Income

PT. SARANA INDAH

RETAINED EARNINGS STATEMENT
For Month Ended Desember 31, 2022

Keterangan Jumlah
Retained Earnings December 01, 2015
Adds : Net Income

Less : Dividends
Retained Earnings December 31, 2015

PT. SARANA INDAH

STATEMENT OF FINANCIAL POSITION
For Month Ended Desember 31, 2022

Keterangan Jumlah
Cash
Bank
Account Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
VAT In
Equipment
Accumulated Depreciation - Equipment
Vehicle
Accumulated Depreciation - Vehicle
Land
Building
Accumulated Depreciation - Building
Total Assets

Account Payable
Salaries Payable
VAT Out
VAT Payable
Bank Payable
Share Capital Ordinary
Retained Earnings
Total Liabilities & Equities
PT. SARANA INDAH
CLOSING JOURNAL
For Month Ended Desember 31, 2022

Date Description Debit

Credit