PT YOOSHIKA ELEKTRO

ADJUSTMENT JOURNAL
Dec-21

Date Evidence
Description Debit Credit
2021 Number
31 Cash 16,625,000
Bank Charges 2,500,000
Interest Revenue 19,125,000

31 Office Supplies Expense 7,800,000

Store Supplies Expense 7,500,000
Office Supplies 7,800,000
Store Ssupplies 7,500,000

31 Prepaid Income Tax 10,000,000

Income Tax Payable 10,000,000

31 Insurance Expense 18,000,000

Prepaid Insurance 18,000,000

31 Promotion & Adv. Expense 11,200,000

Prepaid Advertising 11,200,000

31 Wages & Salaries Exp - Sales 50,000,000

Wages & Salaries Exp - Office 70,000,000
Income Tax Payable 8,800,000
Wages & Salaries Payable 111,200,000

31 Electricity, Tlp. & Water Exp 11,950,000

Electricity, Tlp. & Water Payable 11,950,000

31 Uncollectible Accounts 17,826,875

Allowance For Uncollectible Acc. 17,826,875

31 Depreciation Expense - Building 42,500,000

Depreciation Expense - Vehicles 14,062,500
Depreciation Expense - Equipment 45,000,000
Accum. Dep. - Building 42,500,000
Accum. Dep. - Vehichles 14,062,500
Accum. Dep. - Equipment 45,000,000

31 Vat Out 157,486,050

Vat In 31,295,000
Vat Payable 126,191,050
31 Other Asset 208,333
Accum. Dep. - Equipment 9,791,667
Equipment 10,000,000
TOTAL 492,450,425 492,450,425
 UNADJUSTED TRIAL BALANCE
ACC. NO. ACCOUNT NAME
DEBIT CREDIT
11100 Petty Cash 12,000,000
11110 Cash In Bank 7,660,558,800
11120 Marketable Securities 74,970,000
11130 Accounts Receivable 1,153,075,000
11135 Advance Purchase -
11140 Allowance for Uncollectible Accounts - 11,000,000
11150 Employee Receivable 3,000,000
11160 Other Receivables -
11170 Merchandise Inventory 1,285,520,000
11180 Office Supplies 26,000,000
11190 Store Supplies 20,000,000
11200 VAT In 31,295,000
11210 Prepaid Income Tax 120,000,000
11220 Prepaid Insurance 36,000,000
11230 Prepaid Advertising 24,000,000
11240 VAT Compensation -
12110 Land 450,000,000
12120 Building 850,000,000
12130 Accumulated Depreciation -Building - 170,000,000
12140 Vehicles 112,500,000
12150 Accumulated Depreciation -Vehicles 37,500,000
12160 Equipment 180,000,000
12170 Accumulated Depreciation -Equipment - 128,750,000
13100 Other Assets
21100 Accounts Payable 509,745,000
21105 Advance Sales
21110 Wages & Salaries Payable -
21120 Electricity, Telephone & Water Payable -
21130 VAT Out 157,486,050
21140 Income Tax Payable 60,416,000
21150 Dividend Payable -
21160 VAT Payable -
21170 Other Current Liabilities -
21180 Income Tax Art. 29 Payable -
22100 BNI Loan 450,000,000
31000 Common Stock 1,850,000,000
31001 Retained Earnings 3,253,000,000
31002 Current Earnings
31003 Dividend 600,000,000
31004 Income Summary
41000 Sales 50,638,660,500
41001 Sales Discount 54,900,000
41002 Sales Retuns 25,000,000
51000 COGS 42,677,998,000
61100 Wages & Salaries Expense - Sales 550,000,000
61110 Uncollectible Accounts -
61120 Depreciation Expense - Vehicle 16,875,000
61130 Promotion & Advertising Expense 255,000,000
61140 Insurance Expense -
61150 Store Supplies Expense 32,600,000
61160 Other Sales Expense -
62100 Wages & Salaries Expense - Office 770,000,000
62110 Electricity, Telephone & Water Expense 152,000,000
62120 Repairs & Maintenance Expense 20,875,000
62130 Entertainment Expense 11,300,000
62140 Income Tax Expense 16,197,000
62150 Office Supplies Expense 10,600,000
62160 Depreciation Expense - Equipment -
62170 Depreciation Expense - Building -
62180 Donations Expense 36,000,000
62190 Fuel Oil & Transportation 46,000,000
62200 Professional Fee 18,500,000
62210 Regional Tax Expense 12,045,000
62220 News Paper & Tabloid Expense 2,400,000
62300 Other General & Administrative Expense -
81000 Interest Revenue 32,300,000
82000 Dividend Revenue 75,000,000
83000 Late Fees Collected 3,900,000
84000 Gain on Sales of Marketable Securities 5,970,000
85000 Gain on Disposal of Fixed Assets 3,981,250
86000 Other Income -
91000 Bank Charges 16,500,000
92000 Interest Expense 24,000,000
93000 Loss on Sales of Marketable Securities -
94000 Loss on Disposal of Fixed Assets
95000 Corporate Income tax Expense
TOTAL 57,387,708,800 57,387,708,800
LABA
AMOUNT 57,387,708,800 57,387,708,800
 PT YOOSHIKA ELEKTRO
WORK SHEET
Dec-21
(in rupiahs)

ADJUSTMENTS ADJUSTED TRIAL BALANCE

DEBIT CREDIT DEBIT CREDIT
12,000,000
16,625,000 7,677,183,800
74,970,000
1,153,075,000

17,826,875 28,826,875
3,000,000

1,285,520,000
7,800,000 18,200,000
7,500,000 12,500,000
31,295,000 -
10,000,000 130,000,000
18,000,000 18,000,000
11,200,000 12,800,000

450,000,000
850,000,000
42,500,000 212,500,000
112,500,000
14,062,500 51,562,500
10,000,000 170,000,000
9,791,667 45,000,000 163,958,333
208,333 208,333
509,745,000

111,200,000 111,200,000
11,950,000 11,950,000
157,486,050 - -
18,800,000 79,216,000

126,191,050 126,191,050

450,000,000
1,850,000,000
3,253,000,000
 600,000,000

50,638,660,500
54,900,000
25,000,000
42,677,998,000
50,000,000 600,000,000
17,826,875 17,826,875
14,062,500 30,937,500
11,200,000 266,200,000
18,000,000 18,000,000
7,500,000 40,100,000

70,000,000 840,000,000
11,950,000 163,950,000
20,875,000
11,300,000
16,197,000
7,800,000 18,400,000
45,000,000 45,000,000
42,500,000 42,500,000
36,000,000
46,000,000
18,500,000
12,045,000
2,400,000

19,125,000 51,425,000
75,000,000
3,900,000
5,970,000
3,981,250

2,500,000 19,000,000
24,000,000

492,450,425 492,450,425 57,627,086,508 57,627,086,508

492,450,425 492,450,425 57,627,086,508 57,627,086,508

 INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT
12,000,000
7,677,183,800
74,970,000
1,153,075,000

28,826,875
3,000,000

1,285,520,000
18,200,000
12,500,000

130,000,000
18,000,000
12,800,000

450,000,000
850,000,000
212,500,000
112,500,000
51,562,500
170,000,000
163,958,333
208,333
509,745,000

111,200,000
11,950,000

79,216,000

126,191,050

450,000,000
1,850,000,000
3,253,000,000
 600,000,000

50,638,660,500
54,900,000
25,000,000
42,677,998,000
600,000,000
17,826,875
30,937,500
266,200,000
18,000,000
40,100,000

840,000,000
163,950,000
20,875,000
11,300,000
16,197,000
18,400,000
45,000,000
42,500,000
36,000,000
46,000,000
18,500,000
12,045,000
2,400,000

51,425,000
75,000,000
3,900,000
5,970,000
3,981,250

19,000,000
24,000,000

45,047,129,375 50,778,936,750 12,579,957,133 6,848,149,758

5,731,807,375 5,731,807,375
50,778,936,750 50,778,936,750 12,579,957,133 12,579,957,133