1-1100-- d k 1-1200 d k

Rp 40,500,000 Rp 354,340,000 Rp 328,800,000 Rp 69,300,000

Rp 506,690,000 Rp 3,700,000 Rp 45,100,000 Rp 1,031,799,000
Rp 547,190,000 Rp 358,040,000 Rp 373,900,000 Rp 1,101,099,000
Rp 189,150,000 Rp 727,199,000

Rp 503,300,000 Rp 5,200,000 Rp 4,500,000

Rp 206,000,000 Rp 20,600,000
Rp 821,500,000 Rp 82,150,000
Rp 1,530,800,000 Rp 107,250,000
Rp 102,050,000

1-1700 Rp 17,500,000 1-1800 Rp 22,500,000

TRIAL BALANCE

Rp 189,150,000
Rp 10,000,000
Rp 660,350,000
Rp 18,800,000
Rp 575,625,000
Rp 10,000,000
Rp 17,500,000
Rp 22,500,000

Rp 26,100,000
Rp 16,500,000
Rp 727,199,000
-

Rp 1,500,000
Rp 102,050,000
Rp 92,609,000
Rp 285,000,000
Rp 326,950,000
Rp 26,400,000

Rp 1,530,800,000
Rp 52,000,000
Rp 310,000
Rp 2,500,000
Rp 1,169,865,000
Rp 9,800,000
Rp 260,000
Rp 4,400,000
Rp 8,900,000
Rp 4,950,000

Rp 16,500,000
Rp 14,300,000 v
Rp 23,300,000
Rp 36,300,000
Rp 10,100,000
Rp 5,800,000
Rp 11,800,000
Rp 6,600,000
Rp 15,000,000

Rp 3,015,859,000 Rp 3,015,859,000
1-1300 d k 1-400 d
Rp 937,090,000
Rp 44,500,000 Rp 180,000,000
Rp 520,000,000 Rp 704,965,000
Rp 41,000,000
Rp 1,501,590,000 Rp 925,965,000
Rp 575,625,000

Rp 329,400,000
Rp 180,000,000
Rp 704,965,000
Rp 1,214,365,000 Rp 44,500,000
Rp 1,169,865,000

1-1900- 1-2100- Rp 22,800,000

k 1-1500 d k 1-1600 d
Rp 12,800,000 Rp 520,000,000 Rp 9,000,000

1-2110- Rp 16,500,000 2-1100-

k

Rp 69,300,000
 TRIAL BALANCE ADJUSTING JOURNAL ENTRIES
d k d k
Rp 189,150,000 Rp 4,800,000
Rp 10,000,000
Rp 660,350,000
Rp 18,800,000 Rp 14,217,500
Rp 575,625,000
Rp 10,000,000 Rp 3,500,000
Rp 17,500,000 Rp 1,500,000
Rp 22,500,000 Rp 2,500,000

Rp 26,100,000
Rp 16,500,000 Rp 700,000
Rp 727,199,000
- Rp 5,450,000
Rp 5,127,500
Rp 7,941,000
Rp 97,550,000 Rp 97,550,000
Rp 89,609,000 Rp 89,609,000
Rp 285,000,000
Rp 326,950,000
Rp 26,400,000

Rp 1,530,800,000
Rp 52,000,000
Rp 310,000
Rp 2,500,000
Rp 1,169,865,000
Rp 9,800,000
Rp 260,000
Rp 4,400,000
Rp 8,900,000 Rp 1,200,000
Rp 4,950,000 Rp 3,500,000
Rp 14,217,500
Rp 16,500,000 Rp 700,000
Rp 14,300,000 Rp 1,500,000
Rp 23,300,000 Rp 2,500,000
Rp 36,300,000 Rp 4,500,000
Rp 10,100,000
Rp 5,800,000 Rp 5,000,000
Rp 11,800,000
Rp 6,600,000 Rp 200,000
Rp 15,000,000 Rp 4,877,500

Rp 3,011,359,000 Rp 3,011,359,000 Rp 135,545,000 Rp 135,545,000

Rp 135,545,000
 ADJESTED TRIAL BALANCE INCOME SUMMARY
d k d k
Rp 193,950,000
Rp 10,000,000
Rp 660,350,000
Rp 33,017,500
Rp 575,625,000
Rp 6,500,000
Rp 16,000,000
Rp 20,000,000

Rp 26,100,000
Rp 17,200,000
Rp 727,199,000
Rp 5,450,000
Rp 5,127,500
Rp 7,941,000
Rp -
Rp -
Rp 285,000,000
Rp 326,950,000
Rp 26,400,000

Rp 1,530,800,000 Rp 1,530,800,000
Rp 52,000,000 Rp 52,000,000
Rp 310,000 Rp 310,000
Rp 2,500,000 Rp 2,500,000
Rp 1,169,865,000 Rp 1,169,865,000
Rp 9,800,000 Rp 9,800,000
Rp 260,000 Rp 260,000
Rp 4,400,000 Rp 4,400,000
Rp 10,100,000 Rp 10,100,000
Rp 8,450,000 Rp 8,450,000
Rp 14,217,500 Rp 14,217,500
Rp 17,200,000 Rp 17,200,000
Rp 15,800,000 Rp 15,800,000
Rp 25,800,000 Rp 25,800,000
Rp 40,800,000 Rp 40,800,000
Rp 10,100,000 Rp 10,100,000
Rp 10,800,000 Rp 10,800,000
Rp 11,800,000 Rp 11,800,000
Rp 6,800,000 Rp 6,800,000
Rp 19,877,500 Rp 19,877,500

Rp 2,952,245,000 Rp 2,952,245,000 Rp 1,417,320,000 Rp 1,544,360,000

 Rp 1,417,320,000 Rp 1,544,360,000
Rp 127,040,000

Rp 2,952,245,000
 BALANCE SHEET
d k
Rp 193,950,000
Rp 10,000,000
Rp 660,350,000
Rp 33,017,500
Rp 575,625,000 Rp 5,450,000
Rp 6,500,000 Rp 5,127,500
Rp 16,000,000
Rp 20,000,000

Rp 26,100,000
Rp 17,200,000
Rp 727,199,000
Rp 5,450,000
Rp 5,127,500
Rp 7,941,000

Rp 285,000,000
Rp 326,950,000
Rp 26,400,000 Rp 1,534,925,000 Rp 1,407,885,000
Rp 127,040,000

Rp 1,417,320,000 Rp 1,544,360,000
Rp 1,534,925,000 Rp 1,407,885,000 Rp 127,040,000
Rp 1,534,925,000 Rp 1,407,885,000
Rp 127,040,000
 Rp 284,220,000
Rp 60,220,000
Rp 88,320,000
Rp 59,650,000
Rp 32,355,500
Rp 180,325,500
Rp 120,105,500
Rp 164,114,500

Rp 90,460,000
 INCOME STATEMENT

Sales Rp 1,530,800,000
RETURN Rp 52,000,000
DISCOUNT Rp 310,000
FREIGT COLLECTED Rp 2,500,000
Rp 52,310,000
NET SALES
COGS Rp 1,169,865,000
FREIGT PAID Rp 9,800,000
PURCAHSE DISCOUNT -Rp 260,000
Rp 9,540,000
COGS
GRASS PROFIT
OPERATING EXPENSE:
advertising exp Rp 4,400,000
telp & elec exp Rp 10,100,000
store supplies exp Rp 8,450,000
bad debts exp Rp 14,217,500
depreciation exp Rp 17,200,000
insurance expe Rp 15,800,000
rent expens Rp 25,800,000
wages & salaries exp Rp 40,800,000
other operating expen Rp 10,100,000

OPERATING INCOME
OTHER INCOME/EXPENSE
interest revenue Rp 10,800,000
interest expense Rp 11,800,000
bank service charge Rp 6,800,000
Rp 18,600,000

INCOME BEFORE TAX

INCOME TAX EXPENSE
EARNING AFTER TAX
 Rp 5,000,000
Rp 1,525,800,000
Rp 1,480,990,000

Rp -
Rp 1,179,405,000 Rp 1,525,800,000
Rp 301,585,000

Rp 146,867,500 Rp 1,525,800,000
Rp 154,717,500

Rp 11,800,000
Rp 6,800,000
Rp 19,877,500

Rp 7,800,000 Rp 1,525,800,000
Rp 146,917,500
Rp 19,877,500 Rp 1,378,882,500 21750000
Rp 127,040,000
 Rp 152,217,500

Rp 10,800,000

Rp 38,477,500
Rp 27,677,500
Rp 124,540,000
 EQUITY STATEMENT
Alfita Capital 1 Des 2021 Rp 326,950,000
Net Income Rp 127,040,000
Alfita Drawing Rp 26,400,000
Rp 100,640,000
Alfita Capital 31 Des 2021 Rp 427,590,000
 BALANCE SHEET
Aktiva (Assets) Passiva
Current Assets: Liabilities
Cash in bank Rp 193,950,000 Current Liabilities
Petty cash Rp 10,000,000 account payable
account receivable Rp 660,350,000 accrued expense
allowance -Rp 33,017,500 income tax payable
merchandise Rp 575,625,000 ppn payable
store supplies Rp 6,500,000 ppn outcome
prepaid insurance Rp 16,000,000 ppn income
prepaid rent Rp 20,000,000
prepaid tax Long Term Liabilities
TOTAL CURRENT ASSETS Rp 1,449,407,500 bank mandiri loan
Fixed Assets : TOTAL LIABILITIES
equipment at cost Rp 26,100,000 Equity
equipment accum dep Rp 17,200,000 Alfita Capital 31 Des 2021
TOTAL FIXED ASSETS Rp 8,900,000
TOTAL ASSETS Rp 1,458,307,500 TOTAL PASSIVA
Rp 727,199,000
Rp 5,450,000
Rp 5,127,500
Rp 7,941,000

Rp 745,717,500

Rp 285,000,000
Rp 1,030,717,500

Rp 427,590,000

Rp 1,458,307,500
 STATEMENT
OPERATING ACTIVITY
Receipt:
Account Receivable Rp 280,090,000
Sales (penjualan tunai Rp 226,600,000
Rp 506,690,000
Payment:
accounts payable Rp 328,540,000
accrued expense Rp 3,900,000
ppn out Rp 1,500,000
store supplies Rp 1,000,000
other operating eexpense Rp 800,000
Rp 335,740,000
CASH FLOW FROM OPERATING
Investing Activity
Receipt:

Payment:
equipment at cost Rp 3,300,000
CASH FLOW FROM OPERATING
Financing Activity
Receipt
Interest Revenue Rp 4,800,000
Payment
bank mandiri loan Rp 15,000,000
interest expense Rp 3,000,000
alfita drawing Rp 1,000,000
Rp 19,000,000
CASSH FLOW FROM FINANCING
INCREAS
Cash In Bank 1 des 2021
Cash In Bank 31 des 2021
 receivable sales payable
Rp 33,790,000 Rp 28,340,000
Rp 188,600,000 Rp 23,100,000
Rp 28,600,000 Rp 259,500,000
Rp 23,100,000 Rp 17,600,000
Rp 274,090,000 Rp 226,600,000 Rp 328,540,000
Rp 6,000,000
Rp 280,090,000

Rp 170,950,000

Rp 3,300,000

Rp 14,200,000
Rp 153,450,000
Rp 40,500,000
Rp 193,950,000
accrued
Rp 3,000,000
Rp 900,000

Rp 3,900,000
 CLOSING ENTRIES

DATE DOC. No. DESCRIPTION REF DEBET

Sales Rp 1,530,800,000
freight collected Rp 2,500,000
purchase discount Rp 260,000
interest revenue Rp 10,800,000
income summary
income summary Rp 1,417,320,000
sales return
sales discount
cogs
freight paid
adcertising
telep
store supplies exp
bad debts
depreciation
insurance
rent expense
wages
other operating
interest expe
bank service
income tax expense
income summary Rp 127,040,000
alfita capital
alfita capital Rp 26,400,000
alfita drawung
Rp 3,115,120,000
 KREDIT

Rp 1,544,360,000

Rp 52,000,000
Rp 310,000
Rp 1,169,865,000
Rp 9,800,000
Rp 4,400,000
Rp 10,100,000
Rp 8,450,000
Rp 14,217,500
Rp 17,200,000
Rp 15,800,000
Rp 25,800,000
Rp 40,800,000
Rp 10,100,000
Rp 11,800,000
Rp 6,800,000
Rp 19,877,500

Rp 127,040,000

Rp 26,400,000
Rp 3,115,120,000
 POST CLOSING TRIAL BALANCE

ACCOUNT No. ACCOUNT NAME DEBET KREDIT

cash \ Rp 193,950,000
petty Rp 10,000,000
receivable Rp 660,350,000
allowance Rp 33,017,500
merchandise Rp 575,625,000
store supplies Rp 6,500,000
prepaid insurance Rp 16,000,000
prepaid rent Rp 20,000,000
prepaid tax
equipment at cost Rp 26,100,000
equipment accum Rp 17,200,000
acc payable Rp 727,199,000
accrued expense Rp 5,450,000
income tax payable Rp 5,127,500
ppn payble Rp 7,941,000
ppn out
ppn in
bank mandiri loan Rp 285,000,000
alfita capital Rp 427,590,000

Rp 1,508,525,000 Rp 1,508,525,000