PT.

MEDIKA ADIJAYA AUTHORISED DEALER

Jl. Sunda No. 92 THERMO GUN
Bandung

BUKTI MEMORIAL
From : Bagian Keuangan dan Akuntansi No. Memo : M-12/03
To : Accounting Clerks Tanggal : 31-Dec-20
Description :
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Bag. Keuangan melakukan perhitungan penyusutan aset tetap atas Building, Equipment, dan Automobile
2 Listrik, air, dan telepon (utilities expenses) Des 2020 akan dibayar Januari 2021 Rp. 5,677,450
3 Saldo Prepaid insurance di Trial Balance per 30 November 2020 masih tersisa
untuk 19 bulan lagi
5 Laporan stock opname menunjukkan office supplies yang masih tersisa Rp. 25,779,500
6 Taksiran piutang dagang tak tertagih sebesar 15% dari saldo piutang dagang per 31 Des 2020
7 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua akun
tersebut ditutup dan saldonya dipindahkan ke VAT Receivable/Payable
8 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Jan 2021 Rp. 5,614,550
9 Hasil rekonsiliasi bank MAYBANK yang telah dibuat (saldo per bank telah benar),
sebesar Rp. 3,446,447,640 hal-hal yang menyebabkan perbedaan adalah :
-Interest income Rp. 5,101,450
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense) Rp. 495,350
-Bank Service Charge Rp. 396,650
10 Gaji bulan Desember 2020 yang akan dibayar Januari 2021 :
Wages & Salaries Expenses Rp. 103,843,400
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp. 11,437,500
Gaji yang masih harus dibayar (Accrued Expenses) Rp. 92,405,900
12 Buatlah jurnal (penutup) untuk menutup akun-akun nominal

Kabag. Keuangan, Dibukukan Oleh,

den
(Nenden) ( )

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 PT. MEDIKA ADIJAYA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2020
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22

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23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 TOTAL 45

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ .....................

TOTAL TOTAL

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 PT. MEDIKA ADIJAYA
WORKING SHEET
December, 31 2020
(in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 3,442,238,190 - 1
2 1-120 Petty Cash 37,921,350 - 2
3 1-130 Accounts Receivable 1,060,884,000 - 3
4 1-140 Allowance for Bad Debt - 190,845,000 4
5 1-150 Merchandise Inventory 395,450,000 - 5
6 1-160 Office Supplies 48,994,500 - 6
7 1-170 Prepaid Insurance 384,845,000 - 7
8 1-190 VAT (Value Added Tax) Receivable - - 8
9 1-191 VAT (Value Added Tax) In 61,752,500 - 9
10 1-192 Prepaid Income Tax Article 25 39,827,550 - 10
11 1-310 Land 10,100,000,000 - 11
12 1-320 Buildings 5,976,000,000 - 12
13 1-321 Acc. Depreciation – Buildings - 1,469,100,000 13

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14 1-330 Equipment 1,963,200,000 - 14
15 1-331 Acc. Depreciaton – Equipment - 1,206,550,000 15
16 1-340 Automobile 2,181,600,000 - 16
17 1-341 Acc. Depreciaton – Automobile - 1,340,775,000 17
18 2-110 Accounts Payable - 679,277,500 18
19 2-120 Accrued Expense - - 19
20 2-130 VAT (Value Added Tax) Payable - - 20
21 2-131 VAT (Value Added Tax) Out - 96,444,000 21
22 2-132 Income Tax Article 21 Payable - - 22
23 2-133 Income Tax Article 25/29 Payable - - 23
24 2-210 BTPN Loan - 675,540,000 24
25 3-110 Stock Capital - 5,028,750,000 25
26 3-130 Retained Earnings - 12,151,632,200 26
27 3-140 Dividend 286,875,000 - 27
28 3-150 Income Summary - - 28
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29 4-110 Sales - 10,974,671,500 29
30 4-120 Sales Discount 103,022,610 - 30
31 4-130 Sales Return and Allowance 42,535,100 - 31
32 5-110 Cost of Merchandise Sold 5,340,534,500 - 32
33 6-110 Utilities Expense 64,785,600 - 33
34 6-120 Office Supplies Expense 48,662,500 - 34
35 6-130 Bad Debts Expense 148,895,200 - 35
36 6-140 Depreciation Expense 748,825,000 - 36
37 6-150 Insurance Expense 182,295,000 - 37
38 6-160 Wages and Salaries Expense 991,268,850 - 38
39 6-170 Advertising Expense 61,951,600 - 39
40 6-180 Others Operating Expense 100,542,500 - 40
41 8-110 Interest Income - 58,955,800 41
42 8-120 Freights Collected - 45,270,500 42
43 8-130 Late Fees Collected - 28,145,600 43
44 9-110 Interest Expenses 64,739,250 - 44
45 9-120 Bank Service Charges 29,898,500 - 45
46 9-130 Income Tax Article 4(2) Expense 2,654,800 - 46
47 9-140 Late Fees Expenses 35,758,000 - 47
48 48
49 49
50 Net Income/Net Loss 50
51 TOTAL 33,945,957,100 33,945,957,100 51

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