1-1000 Current Assets :

1-1100 Cash in Bank Kas di Bank

1-1200 Petty Cash Kas Kecil
1-1300 Accounts Receivable Piutang Dagang
1-1400 Allowance for Doubtful Debt Penyisihan atas Piutang Tak Tertagih
1-1500 Merchandise Inventory Persediaan Barang Dagang
1-1600 Store Supplies Perlengkapan Toko
1-1700 Prepaid Rent Sewa dibayar Dimuka
1-1800 Prepaid Insurance Asuransi dibayar Dimuka
Dec-99 Prepaid Income Tax PPh Lebih Bayar
1-1200 Investment:
Jan-00 Stock Invesment Investasi dalam saham
Jan-00 Fixed Assets :
Jan-00 Land Tanah
Jan-00 Building at Cost Gedung
Jan-00 Building Accumulated Depr. Akumulasi Penyusutan Gedung
Jan-00 Vehicle at cost Kendaraan
Jan-00 Vehicle Accumulated Depr. Akumulasi Penyusutan Kendaraan
Jan-00 Equipment Peralatan

Jan-00 Equipment Accumulated Depr. Akumulasi Penyusutan Peralatan

2-1000 Current Liabilities :
2-1100 Credit Card Kartu Kredit
2-1200 Accounts Payable Utang Dagang
2-1300 Accrued Expense Utang Biaya
2-1400 Income Tax Payable Utang Pajak Penghasilan (PPh)
2-1500 PPN Payable Utang PPN
2-1600 PPN Outcome PPN Keluaran
2-1700 PPN Income PPN Masukan
2-1800 Dividen Payable Utang Dividen
Feb-00 Long Term Liabilities :
Feb-00 Bank Loan Utang Jangka Panjang
3-1000 Equity :
3-1100 Common Stock Modal Saham
3-1200 Retained Earning Laba ditahan
3-1300 Income Summary Ikhtisar Laba-Rugi
4-1000 Revenues :
4-1100 Sales of Merchandise Penjualan Barang Dagangan
4-1200 Freight Collected Beban Angkut Penjualan
4-1300 Sales Discount Potongan Penjualan
4-1400 Sales Return Retur Penjualan
5-1000 Cost Of Goods Sold :
5-1100 Cost of Goods Sold Harga Pokok Penjualan
5-1200 Freight Paid Beban Angkut Pembelian
6-1000 Operating Expenses :
6-1100 Advertising Expenses Beban Iklan
6-1200 Telepon, Water and Electricity Expense Beban Telepon, Air dan Listrik

6-1300 Rent Expense Beban Sewa

6-1400 StoreSupplies Expense Beban Perlengkapan
6-1500 Maintenance and Repair Expense Beban Reparasi
6-1600 Bad Debt Expense Beban Kerugian Piutang
6-1700 Depreciation Expenses Beban Depresiasi Aset Tetap
6-1800 Insurance Expense Beban Asuransi
Jun-00 Wages & Salaries Expense Beban Gaji dan Upah
7-1000 Other Revenues and Gains :
7-1100 Interest Income Pendapatan Bunga
7-1200 Deviden Income Pendapatan Deviden
7-1300 Late Fees Collected Pendapatan Denda
8-1000 Other Expenses and Losses :
8-1100 Interest Expense Beban Bunga
8-1200 Bank Service Charge Beban Administrasi Bank
8-1300 Income Tax Expense Beban Pajak Penghasilan (PPh)
8-1400 Gain/loss Sales Vehicle Laba Rugi Penjualan Kendaraan
8-1500 Miscellaneous Expense Beban Lain-lain
8-1600 Late Fee Expense Beban Denda
 PT ******
TRIAL BALANCE, PER 30 NOVEMBER 2018

NOMOR ACCOUNT DEBIT(Rp) KREDIT(Rp)

1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent

1-1800 Prepaid Insurance

1-1900 Prepaid Income Tax

1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3300 Building Accumulated Depr
1-3600 Equipment
1-3700 Equipment Accumulated Depr
2-1100 Credit Card
2-1200 Account Payable
2-1300 Account Expanse
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome -
2-1700 PPN Income
2-1800 Dividen Payable
Feb-00 Bank Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1300 Sales Discount
4-1400 Sales Return

5-1100 Cost of good sold

5-1200 Freight Paid

6-1100 Advertising Expanses
6-1200 Telephon, Water and Electricity
6-1300 Rent Expense
6-1400 Store Supplies Expense

6-1500 Maintenance and Repair Expense

6-1600 Bad Debt Expense

6-1700 Depreciation Expense

6-1800 Insurance Expence

Jun-00 Wages & Salaries Expense

7-1100 Interest Income
7-1200 Deviden Income
7-1300 Late Fees Collected
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense
8-1600 Late fee Expense
TOTAL

- - -
Catatan Neraca Saldo - - -

No. Keterangan

3
I. Daftar Supplier

NO KODE NAMA SUPPLIER NPWP ALAMAT

Daftar Customer

NO KODE NAMA CUSTOMER NPWP ALAMAT

I. DAFTAR SALDO PIUTANG DAGANG

NO KODE NAMA CUSTOMER NO.FAKTUR TANGGAL

DAFTAR SALDO UTANG DAGANG Per 30 November 2020

NO KODE NAMA SUPPLIER NO.FAKTUR TANGGAL

PERSEDIAAN BARANG DAGANGAN

DAFTAR PRODUK DAN NILAI PERSEDIAAN PER TANGGAL 30 NOVEMBER 2020

SALDO PERSEDIAAN
ITEM
NAMA PRODUK UNIT HARGA/UNIT
NO

DAFTAR PRODUK DAN NILAI PERSEDIAAN PER TANGGAL 30 NOVEMBER 2020

 SALDO
PERSEDIAA
N
ITEM
NAMA PRODUK UNIT HARGA/UNIT
NO
 KEBIJAKAN KREDIT/TERMIN

KEBIJAKAN KREDIT/ TERMIN

PEMBELIAN PPN INCOME JUMLAH

PENJUALAN PPN OUTCOME JUMLAH

NILAI PERSEDIAAN

0 NOVEMBER 2020
NILAI PERSEDIAAN
 PT ***
Cash Receipt Journal
Periode 31 Desember 2020

Debit
Evidence
Date Description Reff PPN Sales
Number Cash in Bank
Outcome Discount
 PT ***
h Receipt Journal
e 31 Desember 2020

t Credit
Cost Of Good Account Others
Sold Receivable Accounts Acc. No Amount

Recapitulation
Account No Debit Credit
 PT ***
Cash Payment Jou
Periode 31 Desembe

Debit
Evidence
Date Description Reff Merchandise
Number Account Payable
Inventory
Des 1
2

TOTAL Rp -
 PT ***
Cash Payment Journal
Periode 31 Desember 2020

Debit Credit
Others Purchase Other
PPN
Accounts Reff Amount Discount Account

Rp -

Recapitulation
Account No Debit Credit

Rp - Rp -
 Cash In Bank

Rp -
 PT ***
Sales Journal
Periode 31 Desember 2020

Debit
Evidence
Date Description Ref
Number Acc. Receivable Cost Of Goods Sold

Rp - Rp -

Recapitulation
Account No Debit

Rp -
rnal
mber 2020

Credit
Merchandise Freight
Sales of Merchandise VAT OUT
Inventory Collected

Rp - Rp - Rp -

Credit

Rp -
 PT ***
Purchase Journal
Periode 31 Desember 2020

Debit
Evidence
Date Description Reff
Number Freight Paid PPN Income

2020
DES

TOTAL Rp - -

Recapitulation
Account No
bit Credit
Merchandise
Account Payable
Inventory

Rp - Rp -

Debit Credit

Rp - Rp -
 PT ***
General Journal
Periode 31 Desember 2020

Evidence
Date Description Reff Debit
Number

TOTAL Rp -

Recapitulation
Account No Debit

Rp -
 Credit

Rp -

Credit

Rp -
 PT ***
Petty Cash Journal
Periode 31 Desember 2020

Date Evidence Debit

Description Reff
Number Acc Name Acc Number

TOTAL

Recapitulation
Account No
 Debit Credit
Amount Petty Cash

Rp - Rp -

capitulation
Debit Credit

Rp - Rp -
 PT ***
General Ledger
Periode 31 Desember 2020

Name Account : Cash In Bank

Date Description Reff Debit Credit

2020 1 SALDO AWAL

Name Account : Petty Cash

Date Description Reff Debit Credit

2020 1 SALDO AWAL

 ###
No. Account : 1-1100
Balance
Debit Credit

Rp -

No. Account : 1-1200

Balance
Debit Credit

Rp -

###

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###
 PT. YASMIN
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
Periode 31 Desember 2020

Nama : Ananda Elektronik

Date Description Ref Debit Credit

2020 1 SALDO AWAL

des 7 SJ Rp -

Nama : Arsya Elektronik

Date Description Ref Debit Credit

2020 1 SALDO AWAL

des 19 CRJ Rp 137,500,000

PT ***
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2020

Nama : Toko Sumber Rejeki

Date Description Ref Debit Credit

2020 1 SALDO AWAL

des
EIVABLE

Kode : CC11
Balance
Debit Credit
Rp 132,000,000
Rp 132,000,000
Rp 132,000,000

Kode : CC22
Balance
Debit Credit
Rp 137,500,000
Rp -
Rp -

YABLE

Kode : SS11
Balance
Debit Credit
 PT ***
KARTU PERSEDIAAN DESEMBER 2020

MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT

2020 1 SO. AWAL

5 PU-01 PJ 50 Rp 6,000,000 Rp 300,000,000
7 20

13 BM-01 Retur Pembelian 10

MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT

2020 1 SO. AWAL

DES 5 PU-01 PJ 40 Rp 5,000,000
20

13 BM-01 Retur Pembelian 10

**
N DESEMBER 2020

KELUAR SALDO
HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

50 Rp 6,000,000 Rp 300,000,000
Rp 6,000,000 Rp 120,000,000 60 Rp 6,000,000 Rp 360,000,000
50 Rp 6,000,000 Rp 300,000,000
Rp 6,000,000 Rp 60,000,000 60 Rp 6,000,000 Rp 360,000,000
40 Rp 6,000,000 Rp 300,000,000

KELUAR SALDO
HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

Rp 5,000,000 Rp 100,000,000 80 Rp 5,000,000 Rp 400,000,000

40 Rp 5,000,000 Rp 200,000,000
Rp 5,000,000 Rp 50,000,000 70 Rp 5,000,000 Rp 350,000,000
40 Rp 5,000,000 Rp 200,000,000
 PT ***
ADJUSMENT ENTRIES
PERIODE DESEMBER 2020

Date Description Reff Debit Credit

2020 31
DES

Total Rp - Rp -
 P
WORK
Periode De

NERACA SALDO AJP

KODE NAMA AKUN
DEBET KREDIT DEBET
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 Prepaid Income Tax
1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3300 Building Accumulated Depr
1-3600 Equipment
1-3700 Equipment Accumulated Depr
2-1100 Credit Card
2-1200 Account Payable
2-1300 Account Expanse
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1300 Sales Discount
4-1400 Sales Return
5-1100 Cost of good sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expanses
6-1200 Telephon, Water and Electricity
6-1300 Rent Expense
6-1400 Store Supplies Expense
6-1500 Maintenance and Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expense
6-1800 Insurance Expence
6-1900 Wages & Salaries Expense
7-1100 Interest Income
7-1200 Deviden Income
7-1300 Late Fees Collected
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense
8-1600 Late fee Expense
- - -
-
 PT ***
WORK SHEET
Periode Desember 2020
AKUN NOMINAL
AJP NSSD RUGI LABA
KREDIT DEBET KREDIT DEBET KREDIT
- - - - -
- -
- -

-
 AKUN RIIL
LAPORAN POSISI KEUANGAN
DEBET KREDIT +/-
Rp - Rp -
-
Rp - Rp -
 PT ***
Income Statement
Periode Desember 2020

Sales
4-1100 Sales Rp -
4-1200 Sales Return Rp -
Net Sales Rp -

Cost Of Good Sold

5-1100 Cost of Good Sold Rp -
5-1200 Freight Paid Rp -
5-1300 Purchase Discount Rp - +
Rp -
Provide Margin Rp -

Operating Expense
6-1100 Office Supplies Expense Rp -
6-1200 Depreciation Expense Rp -
6-1300 Advertising Expense Rp -
6-1400 Wages and Salaries Expense Rp -
6-1500 Telp & Electricy Exp Rp -
6-1800 Insurance Expence Rp - +
Net Operating Expense Rp -
Rp -

Other Revenues and Gains

8-1100 Interest Revenue Rp -

Other Expense & Loses

9-1100 Interest Expense Rp -
9-1200 Bank Servise Charge Rp - -
Rp -
Laba bersih/ Retained Earning Rp -

Rp -
-

+
PT ***
BALANCE SHEET
Periode Desember 2020

DESCRIPTION Desember
Current Asset
1-1100 Cash In Bank Rp -
1-1200 Petty Cash Rp -
1-1300 Account Receivable Rp -
1-1400 Allowance for Doubtful Debt Rp -
1-1400 Merchandise Inventory Rp -
1-1500 Office Supplies Rp -
1-1700 Prepaid Rent Rp -
1-1800 Prepaid Insurance Rp -
Total Current Assets Rp -

Fixed Assets

1-3100 Land Rp -
1-3200 Building at Cost Rp -
1-3300 Building Accumulated Depr Rp -
1-3600 Equipment Rp -
Equipment Accumulated Depr Rp -
Total Fixed Assets Rp -
TOTAL ASSETS Rp -

2-1100 Account Payable Rp -

2-1200 Account Expanse Rp -
2-1400 Income Tax Payable Rp -
2-2100 Bank Loan Rp -
Total Liabilities Rp -

3-3100 Capital Stock Rp -

3-1200 Retained Earning Rp -
3-1201 Current Years earnings Rp -
Total Equity Rp -
Total Liabilities & Equity Rp -

Rp -
 PT ***
EQUITY REPORT
Periode Desember 2020

Description Common Stock Retained Earning Equity

Opening Balance - - -
Profit - -
Deviden
Ending Balance - - -
 PT ***
Cash Flow Report
Periode 31 Desember 2020

Aktivitas Operasional
Laba bersih Rp -
Beban Penyusutan Rp -

kenaikan piutang Rp -
kenaikan Persediaan Rp -
Turunnya Prepaid rent Rp -
Turunnya Prepaid insurance Rp -
Kenaikan Hutang Rp -
Kenaikan Income Tax payabel Rp -
Penurunan Tax Payable Rp -
Arus Kas dari Operasi Rp -

Aktivitas Investasi Rp -

Aktivitas Pendanaan Rp -
Penurunan Modal Rp -

Kenaikan/Penurunan Kas Rp -
Cash in Bank Nov + Petty cash Nov Rp -
Cash in Bank Nov + Petty cash Des Rp -

Cek Rp -
PT. WATCHING SOLUSION
CASH FLOW REPORT
Periode Desember 2018

ARUSKAS DARI AKTIVITAS OPERASIONAL

 PT ***
Closing Entries
Periode Desember 2020

Date Description Reff Debit

2018 31 Sales 4-1100 Rp -
Sales Return 4-1200 Rp -
DES Interest Revenue 8-1100 Rp -
Income Summary
(Menutup akun pendapatan)

31 Income Summary Rp -
Cost of Good Sold 5-1100
Store Supplies Expense 5-1200
Purchase Discount 5-1300
Rent Expense 6-1100
Depreciation Expense 6-1200
Insurance Expense 6-1300
(Menutup akun beban)

31 Retained Earning 3-3200 Rp -

Deviden 3-3300
(Menutup akun deviden)

31 Income Summary 3-3400 Rp -

Retained Earning 3-3200
(Menutup akun Laba/Rugi)

TOTAL Rp -

Rp -
 Credit

Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -

Rp -

Rp -
 PT ***
Post Closing Trial Balance
Periode Desember 2020

NERACA
KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Merchandise Inventory
1-1500 Office Supplies
1-1600 VAT In
1-1700 Prepaid Tax
1-2100 Equipment
1-2110 Equipment Accum Dep
2-1100 Account Payable
2-1200 Expense Payable
2-1300 VAT Out
2-2100 Bank BCA Loan
3-3100 Capital Stock
3-3200 Retained Earning
Total Rp - Rp -