UD SINERGI

GENERAL JOURNAL
Periode 1 Desember 2021
PAGE: 1

DEBET CREDIT
DATE DESCRIPTION REF
(RP) (RP)
D2021 1 Purchase 511 Rp 200.000 -
Desember Account Payable 211 - Rp 200.000
(Toko Tulip)
2 Account Receivable 112 Rp2.500.000 -
Sales 411 - Rp 2.500.000
(Tuan Joko)
3 Purchase 511 Rp 1.800.000 -
Cash 111 - Rp 1.800.000
(Toko Pelangi)
3 Salaries Expense 621 Rp 1.200.000 -
Cash 111 - Rp 1.200.000
4 Account Receivable 112 4.800.000 -
Sales 411 - Rp 4.800.000
(Ny Rosa)
5 Purchase 511 Rp 7.200.000 -
Account Payable 211 - Rp 7.200.000
(Toko Awan Jaya)
6 Purchase 511 Rp 5.000.0000 -
Account Payable 211 - Rp 5.000.000
(Toko Tulip)
7 Equipment 121 Rp 1.800.000 -
Account Payable 211 - Rp 1.800.000
(Toko Kusuma)
8 Account Payable 211 Rp 120.000 -
Purchase Return 513 - Rp 120.000
(Toko Awan Jaya)
8 Account Payable 211 Rp 200.000 -
Purchase Discounts 512 - Rp 4.000
Cash 111 - Rp 196.000
(Toko Tulip)
9 Cash 111 Rp 2.450.000 -
Sales Discounts 412 Rp 50.000 -
Account Receivable 112 - Rp 2.500.000
(Tuan Joko)
11 Sales Returns 413 Rp 80.000 -
Account Receivable 112 - Rp 80.000
(Ny Rosa)
15 Account Receivable 112 Rp 9.000.000 -
Sales 411 - Rp 9.000.000
(Tuan Joko)
17 Account Payable 211 Rp 7.080.000 -
 DEBET CREDIT
DATE DESCRIPTION REF
(RP) (RP)
- Rp 7.080.000
(Toko Awan Jaya)
18 Cash 111 Rp 4.645.600 -
Sales Discounts 412 Rp 94.400 -
Account Receivable 112 - Rp 4.720.000
(Ny Rosa)
19 Cash 111 Rp 3.200.000 -
Sales 411 - Rp 3.200.000
(Tuan Hendra)
20 Purchase 511 Rp 2.400.000 -
Account Payable 211 - Rp 2.400.000
(Toko Pelangi)
21 Account Receivable 112 Rp 5.500.000 -
Sales 411 - Rp 5.500.000
(Tuan Roni)
24 Electric Expense Rp 300.000 -
Cash 111 - Rp 300.000
27 Purchase 511 Rp 4.800.000 -
Account Payable 221 - Rp 4.800.000
(Toko Awan)
29 Purchase 511 Rp 3.600.000 -
Cash 111 - Rp 3.600.000
(Toko Bangau)
30 Cash 111 Rp 4.200.000 -
Sales 411 - Rp 4.200.000
(Ny Risna)

Total
 UD SINERGI
GENERAL LEDGER
Periode 1 Desember 2021
PAGE: 1

Account Name: Cash Account Number: 111

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)
2021 1 Saldo JU-1 Rp 13.500.000 - Rp 13.500.000 -
Desember 3 Pembelian JU-1 - Rp 1.800.000 Rp11.700.000 -
3 Pembelian JU-1 - Rp 1.200.000 Rp 10.500.000 -
8 Pelunasan Hutang JU-1 - Rp 2.058.000 Rp 8.442.000 -
9 Penerimaan Penjualan JU-1 Rp 2.450.000 - Rp10.892.000 -
17 Pelunasan Hutang JU-1 - Rp 7.080.000 Rp 3.812.000 -
18 Penerimaan Penjualan JU-1 Rp 4.625.600 - Rp 8.437.600 -
19 Penjualan Tunai JU-1 Rp 3.200.000 - Rp11.637.600 -
24 Tagihan Listrik JU-1 - Rp 300.000 Rp 11.337.600 -
29 Pembelian Tunai JU-1 - Rp 3.600.000 Rp 7.737.600 -
30 Penjualan Tunai JU-1 Rp 4.200.000 - Rp 11.937.600 -

Account Name: Account Receivable Account Number: 112

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)
2021 1 Saldo JU-1 Rp 2.500.000 Rp 2.500.000
Desember 2 Penjualan Kredit JU-1 Rp 2.500.000 Rp 5.000.000
4 Penjualan Kredit JU-1 Rp 4.800.000 Rp 9.800.000
9 Penerimaan Piutang JU-1 Rp 2.500.000 Rp 7.300.000
11 Return Penjualan JU-1 Rp 80.000 Rp 7.220.000
15 Penjualan Kredit JU-1 Rp 9.000.000 Rp 16.220.000
18 Penerimaan Piutang JU-1 Rp 4.720.000 Rp 11.500.000
21 Penjualan Kredit JU-1 Rp 5.500.000 Rp 17.000.000

Account Name: Finished Goods Inventory Account Number: 118

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)
2021 1 Saldo JU-1 Rp 8.700.000 - Rp 8.700.000 -
Desember

Account Name: Vehicle Account Number: 123

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)
2021 1 Saldo JU-1 Rp 30.000.000 - Rp 30.000.000 -
Desember
 PD SINERGI
BALANCE SHEET
Periode 31 Desember 2021
DEBET CREDIT
NO ACC ACCOUNT NAME (RP) (RP)
111 Cash Rp 11.973.600 -
112 Account Receivable Rp 17.000.000 -
113 Finished Goods Inventory Rp 8.700.000 -
121 Vehicle Rp 30.000.000 -
122 Accumulated Depreciation Of Vehicle - Rp 18.000.000
123 Equipment Rp 30.800.000 -
124 Accumulated Depreciation Of Equipment - Rp 5.400.000
125 Buildig Rp 36.000.000 -
126 Accumulated Depreciation Of Building - Rp 11.200.000
211 Account Payable - Rp 29.000.000
212 Bank Loan - Rp 3.000.000
311 Robi Capital - Rp 32.000.000
312 Robi Drowing Rp 3.000.000 -
411 Sales - Rp 136.200.000
412 Interest Revenue - Rp 3.100.000
413 Sales Discounts Rp 5.344.400 -
414 Sales Returns Rp 680.000 -
511 Purchase Rp 84.900.000 -
512 Purchase Discounts - Rp 1.742.000
513 Purchase Return - Rp 1.020.000
611 Insurance Expense Rp 1.200.000 -
612 Advertising Expense Rp 400.000 -
613 Salaries Expense Rp 8.500.000 -
614 Electris Expense Rp 2.200.000 -
Total Rp 240.662.000 Rp 240.662.000
 PD SINERGI
ADJUSTMENT JOURNAL ENTRIES
Periode 31 Desember 2021
PAGE: 1
DEBET CREDIT
DATE DESCRIPTION REF (RP) (RP)
2021 a Income Summary 414 Rp 8.700.000 -
Desember Finished Goods Inventory 113 - Rp 8.700.000
Finished Goods Inventory 113 Rp 10.520.000 -
Income Summary 414 - Rp 10.520.000
b Depreciation Expense of Equipment 615 Rp 3.080.000 -
Accumulated Depreciation Of Equip 124 - Rp 3.080.000
c Depreciation Expense of Building 616 Rp 5.400.000 -
Accumulated Depreciation of Building 126 - Rp 5.400.000
d Depreciation Expense of Vehicle 617 Rp 4.500.000 -
Accumulated Depreciation of Vehicle 122 - Rp 4.500.000
e Prepaid Insurance 114 Rp 800.000 -
Insurance Expense 611 - Rp 800.000
f Salaries Expense 613 Rp 1.200.000 -
Salaries Payable 212 - Rp 1.200.000
g Cash 111 Rp 160.000 -
Interest Revenue - Rp 160.000
Total Rp 34.360.000 Rp 34.360.000
 WORKSHEET
Periode

TRIAL BALANCE ADJUSTMENT JOURNAL ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC ACCOUNT
NUMB NAME DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
(RP) (RP) (RP) (RP) (RP) (RP) (RP) (RP) (RP) (RP)
111 Cash Rp 11.973,6 - Rp 160 - Rp 12.097,6 - - - Rp 12.097,6 -
112 Account Receivable Rp 17.000 - - - Rp 17.000 - - - Rp 17.000 -
113 Finished Goods Inventory Rp 8.700 - Rp 10.520 Rp 8.700 Rp 10.520 - - - Rp 10.520 -
121 Vehicle Rp 30.000 - - - Rp 30.000 - - - Rp 30.000 -
122 Accumu. Dep. Of Vehicle - Rp 18.000 - Rp 4.500 - Rp 22.500 - - - Rp 22.500
123 Equipment Rp 30.800 - - - - - - - Rp 30.800 -
124 Accumu. Dep. Of Equip - Rp 5.400 - Rp 3.080 - Rp 8.480 - - - Rp 8.480
125 Building Rp 36.000 - - - Rp 36.000 - - - Rp 36.000 -
126 Accumu. Dep. Of Building - Rp 11.200 - Rp 5.400 - Rp 16.600 - - - Rp 16.600
211 Account Payable - Rp 29.000 - - - Rp 29.000 - - - Rp 29.000
212 Bank Loan - Rp 3.000 - - - Rp 3.000 - - - Rp 3.000
311 Robi Capital - Rp 32.000 - - - Rp 32.000 - - - Rp 32.000
312 Robi Drowing Rp 3.000 - - - Rp 3.000 - - - Rp 3.000 -
411 Sales - Rp 136.200 - - - Rp 136.200 - Rp 136.200 - -
412 Sales Discounts Rp 5.344,4 - - - Rp 5.344,4 - Rp 5.344,4 - - -
413 Sales Returns Rp 680 - - - Rp 680 - Rp 680 - - -
414 Interest Revenue - Rp 3.100 - Rp 160 - Rp 3.260 - Rp 3.260 - -
511 Purchase Rp 84.900 - - - Rp 84.900 - Rp 84.900 - - -
512 Purchase Discounts - Rp 1.742 - - - Rp 1.742 - Rp 1.742 - -
513 Purchase Returns - Rp 1.020 - - - Rp 1.020 - Rp 1.020 - -
611 Insurance Expense Rp 1.200 - - Rp 800 Rp 400 - Rp 400 - - -
612 Advertising Expense Rp 400 - - - Rp 400 - Rp 400 - - -
613 Salaries Expense Rp 8.500 - Rp 1.200 - Rp 9.700 - Rp 9.700 - - -
614 Electric Expense Rp 2.200 - - - Rp 2.200 - Rp 2.200 - - -
Total Rp 240.662 Rp 240.662
114 Prepaid Insurance - - Rp 800 - Rp 800 - - - Rp 800 -
213 Salaries Payable - - - Rp 1.200 - Rp 1.200 - - - Rp 1.200
415 Income Summary - - Rp 8.700 Rp 10.520 Rp 8.700 Rp 10.520 Rp 8.700 Rp 10.520 - -
615 Depre. Exp Of Vehicle #VALUE! - Rp 4.500 - Rp 4.500 - Rp 4.500 - - -
616 Depre. Exp Of Equipment - - Rp 3.080 - Rp 3.080 - Rp 3.080 - - -
617 Depre. Exp Of Building - - Rp 5.400 - Rp 5.400 - Rp 5.400 - - -
Rp 34.360 Rp 34.360 Rp 262.622 Rp 262.622 Rp 125.304,4 Rp 152.742 Rp 140.217,6 Rp 112.780
Rp 27.437,6 Rp 27.437,6
Rp 152.742 Rp 152.742 Rp 140.217,6 Rp 140.217,6
 PD SINERGI
INCOME STATEMENT
Periode 31 Desember 2021

Revenue :

Sales Revenue :
Sales
Sales Discounts
Sales Returns
Total

Cost of Goods Sold

PBD awal 8.700.000
Purchase 84.900.000
Purchase Freight Costs 0
Purchase Discounts (1.742.000)
Purchase Returns (1.020.000)
Net Purchases 82.138.000
Goods Available for Sale 90.338.000
PBD akhir (10.520.000)
Cost of Goods Sold
Gross profit

Non-business Revenue
Interest Revenue

Expense
Insurance Expense 400.000
Advertising Expense 400.000
Salaries Expense 9.700.000
Electric Expense 2.200.000
Depre. Exp Of Vehicle 4.500.000
Depre. Exp Of Equipment 3.080.000
Depre. Exp Of Building 5.400.000
Total
Net Profit before Tax

PD SINERGI
Capital Statement
Periode 31 Desember 2021

Capital 1 Desember 2021 32.000.000

Net Profit 2021 27.000.000
Robi Drowing (3.000.000)
Capital Increase 24.437.600
Capital Per 31 Des 2021 54.437.600
136.200.000
(680.000)
(5.344.400)
130.175.600

(80.318.000)
49.857.600

3.260.000

25.680.000
27.437.600
 PD SINERGI
NERACA
Periode 31 Desember 2021

Aktiva:

Current Asset
Cash 12.097.600
Account Receivable 17.000.000
Finished Goods Inventory 10.520.000
Prepaid Insurance 800
Total Current Asset 40.417.600

Fixed Assets
Vehicle 30.000.000
Accumu. Dep. Of Vehicle (22.500.000)
Total Vehicle 7.500.000
Equipment 30.800.000
Accumu. Dep. Of Equip (8.480.000)
Total Equipment 22.320.000
Building 36.000.000
Accumu. Dep. Of Building (16.600.000)
Total Building 19.400.000
Total Fixed Assets 49.220.000

Total Aktiva 89.637.600

Passiva:
Payable
Short Term Debt
Account Payable 29.000.000
Salaries Payable 1.200.000
Total 30.200.000

Long Term Debt

Bank Loan 3.000.000
Total Payable 33.200.000

Capital Per 31 Des 2021 56.437.600

Total Passiva 89.637.600
 PD SINERGI
CLOSSING JOURNAL
Periode 31 Desember 2021
DEBET CREDIT
DATE DESCRIPTION REF (RP) (RP)
2021 31 Sales 411 136.200.000 -
Desember Interest Revenue 414 3.260.000 -
Purchase Discounts 512 1.742.000 -
Purchase Returns 513 1.020.000 -
Income Summary 415 10.520.000 -
Income Summary 415 - 152.742.000

31 Income Summary 415 125.304.400 -

Purchase 511 - 84.900.000
Sales Discounts 412 - 5.344.600
Sales Returns 413 - 680.000
Insurance Expense 611 - 400.000
Advertising Expense 612 - 400.000
Salaries Expense 613 - 9.700.000
Electric Expense 614 - 2.200.000
Depre. Exp Of Vehicle 615 - 4.500.000
Depre. Exp Of Equipment 616 - 3.080.000
Depre. Exp Of Building 617 - 5.400.000

31 Robi Capital 311 3.000.000 -

Robi Drowing 312 - 3.000.000

31 Income Summary 415 27.437.600 -

Robi Capital 311 - 27.437.600

TOTAL Rp 309.483.000 Rp 309.483.000

 PD SINERGI
NERACA SALDO AFTER CLOSING
Periode 31 Desember 2021
PAGE: 1
DEBET CREDIT
NO.ACC DESCRIPTION REF (RP) (RP)
111 Cash Rp 12.097.600 -
112 Account Receivable Rp 17.000.000 -
113 Finished Goods Inventory Rp 10.520.000 -
114 Prepaid Insurance Rp 800.000 -
121 Vehicle Rp 30.000.000 -
122 Accumu. Dep. Of Vehicle - Rp 22.500.000
123 Equipment Rp 30.800.000 -
124 Accumu. Dep. Of Equip - Rp 8.480.000
125 Building Rp 36.000.000 -
126 Accumu. Dep. Of Building - Rp 16.600.000
211 Account Payable - Rp 29.000.000
213 Salaries Payable - Rp 1.200.000
212 Bank Loan - Rp 3.000.000
311 Robi Capital - Rp 56.437.600
TOTAL Rp 137.217.600 Rp 137.217.600
 PD SINERGI
Reverse Journal
Periode 31 Desember 2021
DEBET CREDIT
DATE DESCRIPTION REF (RP) (RP)
2021 31 Insurance Expense 611 Rp 800.000 -
Desember Prepaid Insurance 114 - Rp 800.000

31 Salaries Payable 213 Rp 1.200.000 -

Salaries Expense 613 - Rp 1.200.000
Total Rp 2.000.000 Rp 2.000.000
Account Name: Account Number:
BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)

Account Name: Account Number:

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)

Account Name: Account Number:

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)

Account Name: Account Number:

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)

Account Name: Account Number:

BALANCE
DEBET CREDIT
DATE DESCRIPTION REF DEBET CREDIT
(RP) (RP)
(RP) (RP)