TRIAL BALANCE ADJUSTMENT JOURNAL

D K D
Cash in bank Rp 505,836,900 Rp 3,800,000
Petty cash Rp 10,000,000
Acc Receivable Rp 227,222,000
Afda Rp 5,600,000
Employee receivable Rp 4,000,000
MI Rp 265,859,495
Supplies Rp 7,100,000
PPN Income Rp 27,271,000
Prepaid rent Rp 2,400,000
Prepaid insurance Rp 4,800,000
Stock invesment Rp 353,500,000
Land Rp 275,000,000
Building at cost Rp 475,000,000
Building acc depr Rp 61,875,000
Vehicle at cost
Vehicle acc depr
Equipment at cost Rp 150,000,000
Equipment acc depr Rp 24,000,000
Credit card
Acc payable Rp 299,981,000
Accrued exp Rp 650,000
Income tax payable Rp 222,000
PPN Payable
PPN Outcome Rp 32,103,600 Rp 32,103,600
Bank mandiri loan Rp 245,932,800
Common stock Rp 1,000,000,000
Devidend Rp 55,000,000
Retained earning Rp 363,254,400
Sales of MI Rp 995,760,000
Freight collected Rp 29,300,000
sales return Rp 3,680,000
sales disc Rp 9,034,600
COGS Rp 549,220,505
Advertising exp Rp 14,450,000
In store promo Rp 8,000,000
Utility exp Rp 7,200,000 Rp 500,000
Telephone exp Rp 5,400,000
rent exp Rp 12,500,000 Rp 400,000
supplies exp Rp 7,600,000 Rp 4,600,000
Maintenance Rp 10,800,000
bad debt exp Rp 2,000,000 Rp 5,761,100
Depr exp Rp 13,750,000 Rp 36,350,000
Insurance exp Rp 6,500,000 Rp 4,000,000
Late fee exp Rp 275,000
Wages & salaries Rp 36,800,000 Rp 2,000,000
Interest income Rp 4,500,000
Gain on sales vehicle Rp 500,000
Interest exp Rp 5,979,300
Bank service charge Rp 7,500,000 Rp 200,000
Income tax exp Rp 719,000
Rp 90,433,700
NT JOURNAL ATB PROFIT LOSS
K D K D K
Rp 509,636,900
Rp 10,000,000
Rp 227,222,000
Rp 5,761,100 Rp 11,361,100
Rp 4,000,000
Rp 265,859,495
Rp 4,600,000 Rp 2,500,000
Rp 27,271,000
Rp 400,000 Rp 2,000,000
Rp 4,000,000 Rp 800,000
Rp 353,500,000
Rp 275,000,000
Rp 475,000,000
Rp 23,750,000 Rp 85,625,000

Rp 150,000,000
Rp 12,600,000 Rp 36,600,000

Rp 299,981,000
Rp 2,500,000 Rp 3,150,000
Rp 719,000 Rp 941,000
Rp 4,832,600 Rp 4,832,600

Rp 245,932,800
Rp 1,000,000,000
Rp 55,000,000
Rp 363,254,400
Rp 995,760,000 Rp 995,760,000
Rp 29,300,000 Rp 29,300,000
Rp 3,680,000 Rp 3,680,000
Rp 9,034,600 Rp 9,034,600
Rp 549,220,505 Rp 549,220,505
Rp 14,450,000 Rp 14,450,000
Rp 8,000,000 Rp 8,000,000
Rp 7,700,000 Rp 8,200,000
Rp 5,400,000 Rp 5,400,000
Rp 12,900,000 Rp 12,900,000
Rp 12,200,000 Rp 12,200,000
Rp 10,800,000 Rp 10,800,000
Rp 7,761,100 Rp 7,761,100
Rp 50,100,000 Rp 86,450,000
Rp 10,500,000 Rp 10,500,000
Rp 275,000 Rp 275,000
Rp 38,800,000 Rp 38,800,000
Rp 4,000,000 Rp 8,500,000 Rp 8,500,000
Rp 500,000 Rp 500,000
Rp 5,979,300 Rp 5,979,300
Rp 7,700,000 Rp 7,900,000
Rp 719,000 Rp 719,000
Rp 90,433,700 Rp 3,085,737,900 Rp 3,085,737,900 Rp 792,269,505 Rp 1,034,060,000
Rp 241,790,495
Rp 1,034,060,000 Rp 1,043,060,000
 BALANCE SHEET
D K
Rp 509,636,900
Rp 10,000,000
Rp 227,222,000
Rp 11,361,100
Rp 4,000,000
Rp 265,859,495
Rp 2,500,000

Rp 2,000,000
Rp 800,000
Rp 353,500,000
Rp 275,000,000
Rp 475,000,000
Rp 85,625,000

Rp 150,000,000
Rp 36,600,000

Rp 299,981,000
Rp 3,150,000
Rp 941,000
Rp 4,832,600

Rp 245,932,800
Rp 1,000,000,000
Rp 55,000,000
Rp 363,254,400
Rp 2,330,518,395 Rp 2,051,677,900
Rp 278,840,495
Rp 2,330,518,395 Rp 2,330,518,395