PT.

AC NOL DERAJAT
Sales Journal
December 2022

Debit Credit

Value Added
Accounts Cost Of Merchadise
DATE DOC. NO. Customer's Sales Tax - Out (VAT -
Receivable Merchandise Sold Inventory
Out)

11300 51000 41000 21300 11600

2 SJ-2/12/1 PT BARAYA Rp 404.650.500 Rp 291.640.000 Rp 364.550.000 Rp 40.100.500 Rp 291.640.000

21 SJ-12/12/3 PT DINOYO Rp 427.183.500 Rp 271.009.208 Rp 384.850.000 Rp 42.333.500 Rp 271.009.208

Rp 831.834.000 Rp 562.649.208 Rp 749.400.000 Rp 82.434.000 Rp 562.649.208

Rp 1.394.483.208 Rp 1.394.483.208

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Cash Receipt Journal
December 2022 Page :
DEBIT CREDIT
OTHER OTHER
Accounts
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT ACCT
Account Debited AMOUNT Receivable AMOUNT
NO. NO.

41100 11100 11300

4 BKM 12-01 PT BARAYA Rp 313.000.000 313.000.000,00
10 BKM 12-02 PT DINOYO Rp 250.830.000 Rp 250.830.000
14 BKM 12-03 Devidend Income Rp 50.500.000 81500 Rp 50.500.000
19 BKM 12-04 CV TOKO LUX Rp 463.770.000 Rp 463.770.000

Accumulated
23 BKM 12-05 Vehichle Rp 150.000.000 13301 Rp 104.625.000 13300 Rp 279.000.000
Depreciation - Vehichle

81400 Gain (loss) FA Rp 24.375.000

24 BKM 12-06 Deviden Income 4.500.000,00 81500 4.500.000,00

27 BKM 12-07 PT DINOYO Rp 250.000.000 Rp 250.000.000

Rp - Rp 1.482.600.000 Rp 129.000.000 Rp 1.277.600.000 Rp 334.000.000

Rp1.611.600.000 Rp1.611.600.000

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 PT. AC NOL DERAJAT
Purchase Journal
December 2022

DEBIT CREDIT
Merchandise
DATE DOC. NO. VENDOR'S VAT IN Accounts Payable
Inventory
11600 11901 21100

5 FR-4/12 PT FREON Rp301.235.000 Rp 33.135.850 Rp 334.370.850

Rp 301.235.000 Rp 33.135.850 Rp 334.370.850

Rp 334.370.850 Rp 334.370.850

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 PT. AC NOL DERAJAT
Cash Payment Journal
December 2022 Page :
DEBIT CREDIT
Docoument
DATE ACCOUNT DEBITED Accounts OTHER OTHER
Number Cash In Bank Petty Cash
Payable Acc No AMOUNT Acc No Acct Name AMOUNT
21100 11100 11200
1 Accrued Expense BKK 12-01 21200 Rp38.560.000 Rp38.560.000

3 Prepaid Rent BKK 12-02 11900 Rp150.000.000 Rp150.000.000

7 PT BEKU JAYA BKK 12-03 Rp 279.600.000 Rp 274.008.000 51100 Purchase Rp 5.592.000
discount
Value Added
Income Tax Payable 21 Tax - In
9 BKK 12-04 21301 Rp 1.849.000 Rp 35.936.600 11901 (VATIn) Rp 78.904.000
Value Added Tax - Out (VAT
- Out) 21300 Rp 103.116.000
Income Tax Payable 25 21303 Rp 9.875.600
11 PT MASUK ANGIN BKK 12-05 Rp 250.400.000 Rp 250.400.000

15 Vehichle BKK 12-06 13300 Rp 18.250.000 Rp 18.250.000

22 Bank Loan BKK 12-07 22100 Rp 11.875.400 Rp 13.855.208
Interest Expense 82100 Rp 1.979.808
24 Office Supplies BKK 12-08 11700 Rp 500.000 Rp 9.010.000
Other operating Expense 62000 Rp 820.000
Advertising Expense 61900 Rp 950.000
Accrued Expense 21200 Rp 6.740.000

Rp 530.000.000 Rp 344.515.808 Rp 790.019.808 Rp - Rp 84.496.000

Rp 874.515.808 Rp 874.515.808
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 PT. AC NOL DERAJAT
Memorial Journal
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION
3 NK-2/12/11 Sales Returns and Allowance 41200 Rp 26.400.000
NK-2/12/11 Value Added Tax - Out (VAT - Out) 21300 Rp 2.904.000
NK-2/12/11 Accounts Receivable 11300 Rp 29.304.000
(PT BARAYA)
NK-2/12/11 Merchandise Inventory 11600 Rp 21.120.000
NK-2/12/11 Cost of Merchadise Sold 51000 Rp 21.120.000

28 MEMO 12-01 Devidend 31100 Rp 283.500.000

Deviden Payable 21400 Rp 283.500.000

Jumlah Rp 333.924.000 Rp 333.924.000

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 PT. AC NOL DERAJAT
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 831.834.000 41000 749.400.000
51000 562.649.208 21300 82.434.000
11600 562.649.208
1.394.483.208 1.394.483.208
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 1.482.600.000 11300 1.277.600.000
13301 104.625.000 81500 55.000.000
81400 24.375.000 13300 279.000.000

1.611.600.000 1.611.600.000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11600 301.235.000 21100 334.370.850
11901 33.135.850
334.370.850 334.370.850
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CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21100 530.000.000 11100 790.019.808
21200 45.300.000 51100 5.592.000
11900 150.000.000 11901 78.904.000
21301 1.849.000
21300 103.116.000
21303 9.875.600
13300 18.250.000
22100 11.875.400
82100 1.979.808
11700 500.000
62000 820.000
61900 950.000

874.515.808 874.515.808
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MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
41200 26.400.000 11300 29.304.000
21300 2.904.000 51000 21.120.000
11600 21.120.000 21400 283.500.000
31100 283.500.000
333.924.000 333.924.000
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 600.767.900 -
31 CRJ 1.482.600.000 - 2.083.367.900 -
31 CPJ - 790.019.808 1.293.348.092 -
31 SJR - - 1.293.348.092 -
31 PJR - - 1.293.348.092 -
11100 31 MJM - - 1.293.348.092 -

Account Number:
Account: Petty Cash GENERAL LEDGER
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.000.000 -
31 CRJ - - 10.000.000 -
31 CPJ - - 10.000.000 -
31 SJR - - 10.000.000 -
31 PJR - - 10.000.000 -
11200 31 MJM - - 10.000.000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.130.500.000 -
31 SJR 831.834.000 - 1.962.334.000 -
31 CRJ - 1.277.600.000 684.734.000 -
31 CPJ - - 684.734.000 -
31 PJR - - 684.734.000 -
11300 31 MJM - 29.304.000 655.430.000 -

Account Number:
Account: Allowance for Doubtful Accounts GENERAL LEDGER
11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 96.240.400
31 SJR - - - 96.240.400
31 CRJ - - - 96.240.400
31 CPJ - - - 96.240.400
31 PJR - - - 96.240.400
11400 31 MJM - - - 96.240.400

Account Number:
Account: Employee Receivable GENERAL LEDGER
11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13.500.000 -
31 SJR - - 13.500.000 -
31 CRJ - - 13.500.000 -
31 CPJ - - 13.500.000 -
31 PJR - - 13.500.000 -
11500 31 MJM - - 13.500.000 -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 408.190.000 -
31 SJR - 562.649.208 - 154.459.208
31 CRJ - - - 154.459.208
31 CPJ - - - 154.459.208
31 PJR 301.235.000 - 146.775.792 -
11600 31 MJM 21.120.000 - 167.895.792 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Office Supplies GENERAL LEDGER
11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.642.500 -
31 SJR - - 9.642.500 -
31 CRJ - - 9.642.500 -
31 CPJ 500.000 - 10.142.500 -
31 PJR - - 10.142.500 -
11700 31 MJM - - 10.142.500 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 83.120.000 -
31 SJR - - 83.120.000 -
31 CRJ - - 83.120.000 -
31 CPJ - - 83.120.000 -
31 PJR - - 83.120.000 -
11800 31 MJM - - 83.120.000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12.662.000 -
31 SJR - - 12.662.000 -
31 CRJ - - 12.662.000 -
31 CPJ 150.000.000 - 162.662.000 -
31 PJR - - 162.662.000 -
11900 31 MJM - - 162.662.000 -

Account Number:
Account: Value Added Tax - In (VATIn) GENERAL LEDGER
11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 78.904.000 -
31 SJR - - 78.904.000 -
31 CRJ - - 78.904.000 -
31 CPJ - 78.904.000 - -
31 PJR 33.135.850 - 33.135.850 -
11901 31 MJM - - 33.135.850 -

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER
11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108.631.600 -
31 SJR - - 108.631.600 -
31 CRJ - - 108.631.600 -
31 CPJ - - 108.631.600 -
31 PJR - - 108.631.600 -
11902 31 MJM - - 108.631.600 -

Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 986.425.000 -
31 SJR - - 986.425.000 -
31 CRJ - - 986.425.000 -
31 CPJ - - 986.425.000 -
31 PJR - - 986.425.000 -
12100 31 MJM - - 986.425.000 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Land GENERAL LEDGER
13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.250.000.000 -
31 SJR - - 1.250.000.000 -
31 CRJ - - 1.250.000.000 -
31 CPJ - - 1.250.000.000 -
31 PJR - - 1.250.000.000 -
13100 31 MJM - - 1.250.000.000 -

Account Number:
Account: Building GENERAL LEDGER
13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 700.000.000 -
31 SJR - - 700.000.000 -
31 CRJ - - 700.000.000 -
31 CPJ - - 700.000.000 -
31 PJR - - 700.000.000 -
13200 31 MJM - - 700.000.000 -

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER
13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 140.000.000
31 SJR - - - 140.000.000
31 CRJ - - - 140.000.000
31 CPJ - - - 140.000.000
31 PJR - - - 140.000.000
13201 31 MJM - - - 140.000.000

Account Number:
Account: Vehichle GENERAL LEDGER
13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 279.000.000 -
31 SJR - - 279.000.000 -
31 CRJ - 279.000.000 - -
31 CPJ 18.250.000 - 18.250.000 -
31 PJR - - 18.250.000 -
13300 31 MJM - - 18.250.000 -

Account Number:
Account: Accumulated Depreciation - Vehichle GENERAL LEDGER
13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 104.625.000
31 SJR - - - 104.625.000
31 CRJ 104.625.000 - - -
31 CPJ - - - -
31 PJR - - - -
13301 31 MJM - - - -

Account Number:
Account: Equipment GENERAL LEDGER
13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105.000.000 -
31 SJR - - 105.000.000 -
31 CRJ - - 105.000.000 -
31 CPJ - - 105.000.000 -
31 PJR - - 105.000.000 -
13400 31 MJM - - 105.000.000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER
13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 21.000.000
31 SJR - - - 21.000.000
31 CRJ - - - 21.000.000
31 CPJ - - - 21.000.000
31 PJR - - - 21.000.000
13401 31 MJM - - - 21.000.000
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Accounts Payable GENERAL LEDGER
21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 830.000.000
31 SJR - - - 830.000.000
31 CRJ - - - 830.000.000
31 CPJ 530.000.000 - - 300.000.000
31 PJR - 334.370.850 - 634.370.850
21100 31 MJM - - - 634.370.850

Account Number:
Account: Accrued Expense GENERAL LEDGER
21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 45.300.000
31 SJR - - - 45.300.000
31 CRJ - - - 45.300.000
31 CPJ 45.300.000 - - -
31 PJR - - - -
21200 31 MJM - - - -

Account Number:
Account: Value Added Tax - Out (VAT - Out) GENERAL LEDGER
21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 103.116.000
31 SJR - 82.434.000 - 185.550.000
31 CRJ - - - 185.550.000
31 CPJ 103.116.000 - - 82.434.000
31 PJR - - - 82.434.000
21300 31 MJM 2.904.000 - - 79.530.000

Account Number:
Account: Income Tax Payable 21 GENERAL LEDGER
21301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.849.000
31 SJR - - - 1.849.000
31 CRJ - - - 1.849.000
31 CPJ 1.849.000 - - -
31 PJR - - - -
21301 31 MJM - - - -

Account Number:
Account: Income Tax Payable 23 GENERAL LEDGER
21302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
21302 31 MJM - - - -

Account Number:
Account: Income Tax Payable 25 GENERAL LEDGER
21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 9.875.600
31 SJR - - - 9.875.600
31 CRJ - - - 9.875.600
31 CPJ 9.875.600 - - -
31 PJR - - - -
21303 31 MJM - - - -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Deviden Payable GENERAL LEDGER
21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
21400 31 MJM - 283.500.000 - 283.500.000

Account Number:
Account: Bank Loan GENERAL LEDGER
22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 256.840.000
31 SJR - - - 256.840.000
31 CRJ - - - 256.840.000
31 CPJ 11.875.400 - - 244.964.600
31 PJR - - - 244.964.600
22100 31 MJM - - - 244.964.600

Account Number:
Account: Share Capital - Ordinary GENERAL LEDGER
31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.575.000.000
31 SJR - - - 1.575.000.000
31 CRJ - - - 1.575.000.000
31 CPJ - - - 1.575.000.000
31 PJR - - - 1.575.000.000
31000 31 MJM - - - 1.575.000.000

Account Number:
Account: Dividend GENERAL LEDGER
31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31100 31 MJM 283.500.000 - 283.500.000 -

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER
31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 305.000.000
31 SJR - - - 305.000.000
31 CRJ - - - 305.000.000
31 CPJ - - - 305.000.000
31 PJR - - - 305.000.000
31200 31 MJM - - - 305.000.000

Account Number:
Account: Retained Earnings GENERAL LEDGER
31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.405.280.642
31 SJR - - - 1.405.280.642
31 CRJ - - - 1.405.280.642
31 CPJ - - - 1.405.280.642
31 PJR - - - 1.405.280.642
31300 31 MJM - - - 1.405.280.642
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Income Summary GENERAL LEDGER
31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31400 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER
41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 11.095.860.000
31 SJR - 749.400.000 - 11.845.260.000
31 CRJ - - - 11.845.260.000
31 CPJ - - - 11.845.260.000
31 PJR - - - 11.845.260.000
41000 31 MJM - - - 11.845.260.000

Account Number:
Account: Sales Discounts GENERAL LEDGER
41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 189.330.000 -
31 SJR - - 189.330.000 -
31 CRJ - - 189.330.000 -
31 CPJ - - 189.330.000 -
31 PJR - - 189.330.000 -
41100 31 MJM - - 189.330.000 -

Account Number:
Account: Sales Returns and Allowance GENERAL LEDGER
41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 263.200.000 -
31 SJR - - 263.200.000 -
31 CRJ - - 263.200.000 -
31 CPJ - - 263.200.000 -
31 PJR - - 263.200.000 -
41200 31 MJM 26.400.000 - 289.600.000 -

Account Number:
Account: Cost of Merchadise Sold GENERAL LEDGER
51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8.777.240.000 -
31 SJR 562.649.208 - 9.339.889.208 -
31 CRJ - - 9.339.889.208 -
31 CPJ - - 9.339.889.208 -
31 PJR - - 9.339.889.208 -
51000 31 MJM - 21.120.000 9.318.769.208 -

Account Number:
Account: Purchase discount GENERAL LEDGER
51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 95.000.000
31 SJR - - - 95.000.000
31 CRJ - - - 95.000.000
31 CPJ - 5.592.000 - 100.592.000
31 PJR - - - 100.592.000
51100 31 MJM - - - 100.592.000
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Utilities Expense GENERAL LEDGER
61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50.826.415 -
31 SJR - - 50.826.415 -
31 CRJ - - 50.826.415 -
31 CPJ - - 50.826.415 -
31 PJR - - 50.826.415 -
61100 31 MJM - - 50.826.415 -

Account Number:
Account: Office Supplies Expense GENERAL LEDGER
61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 115.000.000 -
31 SJR - - 115.000.000 -
31 CRJ - - 115.000.000 -
31 CPJ - - 115.000.000 -
31 PJR - - 115.000.000 -
61200 31 MJM - - 115.000.000 -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
61300 31 MJM - - - -

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER
61401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 32.083.000 -
31 SJR - - 32.083.000 -
31 CRJ - - 32.083.000 -
31 CPJ - - 32.083.000 -
31 PJR - - 32.083.000 -
61401 31 MJM - - 32.083.000 -

Account Number:
Account: Depreciation Expense - Vehicle GENERAL LEDGER
61402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31.968.750 -
31 SJR - - 31.968.750 -
31 CRJ - - 31.968.750 -
31 CPJ - - 31.968.750 -
31 PJR - - 31.968.750 -
61402 31 MJM - - 31.968.750 -

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER
61403
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.625.000 -
31 SJR - - 9.625.000 -
31 CRJ - - 9.625.000 -
31 CPJ - - 9.625.000 -
31 PJR - - 9.625.000 -
61403 31 MJM - - 9.625.000 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Insurance Expense GENERAL LEDGER
61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23.500.720 -
31 SJR - - 23.500.720 -
31 CRJ - - 23.500.720 -
31 CPJ - - 23.500.720 -
31 PJR - - 23.500.720 -
61500 31 MJM - - 23.500.720 -

Account Number:
Account: Rent Expense GENERAL LEDGER
61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 121.500.000 -
31 SJR - - 121.500.000 -
31 CRJ - - 121.500.000 -
31 CPJ - - 121.500.000 -
31 PJR - - 121.500.000 -
61600 31 MJM - - 121.500.000 -

Account Number:
Account: Wages &Salaries Expense GENERAL LEDGER
61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 506.780.000 -
31 SJR - - 506.780.000 -
31 CRJ - - 506.780.000 -
31 CPJ - - 506.780.000 -
31 PJR - - 506.780.000 -
61700 31 MJM - - 506.780.000 -

Account Number:
Account: Transportation Expense GENERAL LEDGER
61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 41.800.000 -
31 SJR - - 41.800.000 -
31 CRJ - - 41.800.000 -
31 CPJ - - 41.800.000 -
31 PJR - - 41.800.000 -
61800 31 MJM - - 41.800.000 -

Account Number:
Account: Advertising Expense GENERAL LEDGER
61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 89.560.000 -
31 SJR - - 89.560.000 -
31 CRJ - - 89.560.000 -
31 CPJ 950.000 - 90.510.000 -
31 PJR - - 90.510.000 -
61900 31 MJM - - 90.510.000 -

Account Number:
Account: Other operating Expense GENERAL LEDGER
62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 27.060.000 -
31 SJR - - 27.060.000 -
31 CRJ - - 27.060.000 -
31 CPJ 820.000 - 27.880.000 -
31 PJR - - 27.880.000 -
62000 31 MJM - - 27.880.000 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Revenue GENERAL LEDGER
81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 11.375.260
31 SJR - - - 11.375.260
31 CRJ - - - 11.375.260
31 CPJ - - - 11.375.260
31 PJR - - - 11.375.260
81000 31 MJM - - - 11.375.260

Account Number:
Account: Freight Collected GENERAL LEDGER
81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 420.000
31 SJR - - - 420.000
31 CRJ - - - 420.000
31 CPJ - - - 420.000
31 PJR - - - 420.000
81200 31 MJM - - - 420.000

Account Number:
Account: Late Fees Collected GENERAL LEDGER
81300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
81300 31 MJM - - - -

Account Number:
Account: Gain (Loss) Fixed asset GENERAL LEDGER
81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ 24.375.000 - 24.375.000 -
31 CPJ - - 24.375.000 -
31 PJR - - 24.375.000 -
81400 31 MJM - - 24.375.000 -

Account Number:
Account: Deviden Income GENERAL LEDGER
81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - 55.000.000 - 55.000.000
31 CPJ - - - 55.000.000
31 PJR - - - 55.000.000
81500 31 MJM - - - 55.000.000

Account Number:
Account: Bank Charges GENERAL LEDGER
82000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.400.000 -
31 SJR - - 10.400.000 -
31 CRJ - - 10.400.000 -
31 CPJ - - 10.400.000 -
31 PJR - - 10.400.000 -
82000 31 MJM - - 10.400.000 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Expense GENERAL LEDGER
82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 21.808.777 -
31 SJR - - 21.808.777 -
31 CRJ - - 21.808.777 -
31 CPJ 1.979.808 - 23.788.585 -
31 PJR - - 23.788.585 -
82100 31 MJM - - 23.788.585 -

Account Number:
Account: Income tax Expense article 4 (2) GENERAL LEDGER
91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8.756.240 -
31 SJR - - 8.756.240 -
31 CRJ - - 8.756.240 -
31 CPJ - - 8.756.240 -
31 PJR - - 8.756.240 -
91002 31 MJM - - 8.756.240 -

Account Number:
Account: Income tax Expense GENERAL LEDGER
91003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
91003 31 MJM - - - -
 PT. AC NOL DERAJAT
TRIAL BALANCE
December 31, 2022

NO. ACCOUNT DEBET CREDIT

11100 Cash In Bank 1.293.348.092 -

11200 Petty Cash 10.000.000 -
11300 Accounts Receivable 655.430.000 -
11400 Allowance for Doubtful Accounts - 96.240.400
11500 Employee Receivable 13.500.000 -
11600 Merchandise Inventory 167.895.792 -
11700 Office Supplies 10.142.500 -
11800 Prepaid Insurance 83.120.000 -
11900 Prepaid Rent 162.662.000 -
11901 Value Added Tax - In (VATIn) 33.135.850 -
11902 Prepaid Income Tax 108.631.600
12100 Investment 986.425.000 -
13100 Land 1.250.000.000 -
13200 Building 700.000.000 -
13201 Accumulated Depreciation - Building - 140.000.000
13300 Vehichle 18.250.000 -
13301 Accumulated Depreciation - Vehichle - -
13400 Equipment 105.000.000
13401 Accumulated Depreciation - Equipment 21.000.000
21100 Accounts Payable - 634.370.850
21200 Accrued Expense - -
21300 Value Added Tax - Out (VAT - Out) - 79.530.000
21301 Income Tax Payable 21 - -
21302 Income Tax Payable 23 - -
21303 Income Tax Payable 25 - -
21400 Deviden Payable 283.500.000
22100 Bank Loan - 244.964.600
31000 Share Capital - Ordinary - 1.575.000.000
31100 Dividend 283.500.000
31200 Additional Paid In Capital - 305.000.000
31300 Retained Earnings - 1.405.280.642
31400 Income Summary - -
41000 Sales - 11.845.260.000
41100 Sales Discounts 189.330.000 -
41200 Sales Returns and Allowance 289.600.000 -
51000 Cost of Merchadise Sold 9.318.769.208 -
51100 Purchase discount 100.592.000
61100 Utilities Expense 50.826.415
61200 Office Supplies Expense 115.000.000
61300 Bad Debt Expense - -
61401 Depreciation Expense - Building 32.083.000 -
61402 Depreciation Expense - Vehicle 31.968.750
61403 Depreciation Expense - Equipment 9.625.000
61500 Insurance Expense 23.500.720 -
61600 Rent Expense 121.500.000 -
61700 Wages &Salaries Expense 506.780.000 -
61800 Transportation Expense 41.800.000 -
61900 Advertising Expense 90.510.000 -
62000 Other operating Expense 27.880.000 -
81000 Interest Revenue - 11.375.260
81200 Freight Collected - 420.000
81300 Late Fees Collected -
81400 Gain (Loss) Fixed asset 24.375.000
81500 Deviden Income 55.000.000
82000 Bank Charges 10.400.000 -
82100 Interest Expense 23.788.585
91002 Income tax Expense article 4 (2) 8.756.240 -
91003 Income tax Expense -
JUMLAH 16.797.533.752 16.797.533.752

14
 PT. AC NOL DERAJAT
Memorial Journal (ADJUSTMENT)
December 2022 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 MEMO 12-01 Depreciation Expense - Building 61401 2.916.667
Depreciation Expense - Vehicle 61402 190.104
Depreciation Expense - Equipment 61403 875.000
Accumulated Depreciation - Building 13201 2.916.667
Accumulated Depreciation - Vehichle 13301 190.104
Accumulated Depreciation - Equipment 13401 875.000

31 MEMO 12-02 Bank Charges 82000 340.000

Cash In Bank 11100 80.000
Interest Revenue 81000 260.000

31 MEMO 12-03 Allowance for Doubtful Accounts 11400 63.468.900

Bad Debt Expense 61300 63.468.900

31 MEMO 12-04 Office Supplies Expense 61200 6.972.500

Office Supplies 11700 6.972.500

31 MEMO 12-05 Utilities Expense 61100 3.620.000

Accrued Expense 21200 3.620.000

31 MEMO 12-06 Insurance Expense 61500 3.700.000

Prepaid Insurance 11800 3.700.000

31 MEMO 12-09 Rent Expense 61600 4.600.000

Prepaid Rent 11900 4.600.000

31 MEMO 12-08 Prepaid Income Tax 11902 7.940.000

Income Tax Payable 25 21303 7.940.000

31 MEMO 12-09 Income tax Expense 91003 185.300.000

Prepaid Income Tax 11902 116.571.600
Income Tax Payable 25 21303 68.728.400

31 MEMO 12-10 Wages &Salaries Expense 61700 27.800.000

Accrued Expense 21200 25.070.000
Income Tax Payable 21 21301 2.730.000

307.723.171 307.723.171
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.293.348.092 -
31 Adjustment JM - 80.000 1.293.268.092 -
11100 31 Closing JM - - 1.293.268.092 -

Account Number:
Account: Petty Cash GENERAL LEDGER
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.000.000 -
31 Adjustment JM - - 10.000.000 -
11200 31 Closing JM - - 10.000.000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 655.430.000 -
31 Adjustment JM - - 655.430.000 -
11300 31 Closing JM - - 655.430.000 -

Account Number:
Account: Allowance for Doubtful Accounts GENERAL LEDGER
11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 96.240.400
31 Adjustment JM 63.468.900 - - 32.771.500
11400 31 Closing JM - - - 32.771.500

Account Number:
Account: Employee Receivable GENERAL LEDGER
11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13.500.000 -
31 Adjustment JM - - 13.500.000 -
11500 31 Closing JM - - 13.500.000 -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 167.895.792 -
31 Adjustment JM - - 167.895.792 -
11600 31 Closing JM - - 167.895.792 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Office Supplies GENERAL LEDGER
11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.142.500 -
31 Adjustment JM - 6.972.500 3.170.000 -
11700 31 Closing JM - - 3.170.000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 83.120.000 -
31 Adjustment JM - 3.700.000 79.420.000 -
11800 31 Closing JM - - 79.420.000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 162.662.000 -
31 Adjustment JM - 4.600.000 158.062.000 -
11900 31 Closing JM - - 158.062.000 -

Account Number:
Account: Value Added Tax - In (VATIn) GENERAL LEDGER
11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 33.135.850 -
31 Adjustment JM - - 33.135.850 -
11901 31 Closing JM - - 33.135.850 -

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER
11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108.631.600 -
31 Adjustment JM 7.940.000 - 116.571.600 -
11902 31 Closing JM - - 116.571.600 -

Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 986.425.000 -
31 Adjustment JM - - 986.425.000 -
12100 31 Closing JM - - 986.425.000 -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Land GENERAL LEDGER
13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1.250.000.000 -
31 Adjustment JM - - 1.250.000.000 -
13100 31 Closing JM - - 1.250.000.000 -

Account Number:
Account: Building GENERAL LEDGER
13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 700.000.000 -
31 Adjustment JM - - 700.000.000 -
13200 31 Closing JM - - 700.000.000 -

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER
13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 140.000.000
31 Adjustment JM - 2.916.667 - 142.916.667
13201 31 Closing JM - - - 142.916.667

Account Number:
Account: Vehichle GENERAL LEDGER
13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 18.250.000 -
31 Adjustment JM - - 18.250.000 -
13300 31 Closing JM - - 18.250.000 -

Account Number:
Account: Accumulated Depreciation - Vehichle GENERAL LEDGER
13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - 190.104 - 190.104
13301 31 Closing JM - - - 190.104

Account Number:
Account: Equipment GENERAL LEDGER
13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105.000.000 -
31 Adjustment JM - - 105.000.000 -
13400 31 Closing JM - - 105.000.000 -

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER
13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 21.000.000
31 Adjustment JM - 875.000 - 21.875.000
13401 31 Closing JM - - - 21.875.000
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Accounts Payable GENERAL LEDGER
21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 634.370.850
31 Adjustment JM - - - 634.370.850
21100 31 Closing JM - - - 634.370.850

Account Number:
Account: Accrued Expense GENERAL LEDGER
21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - 3.620.000 - 3.620.000
21200 31 Closing JM - - - 3.620.000

Account Number:
Account: Value Added Tax - Out (VAT - Out) GENERAL LEDGER
21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 79.530.000
31 Adjustment JM - - - 79.530.000
21300 31 Closing JM - - - 79.530.000

Account Number:
Account: Income Tax Payable 21 GENERAL LEDGER
21301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - 2.730.000 - 2.730.000
21301 31 Closing JM - - - 2.730.000

Account Number:
Account: Income Tax Payable 23 GENERAL LEDGER
21302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - - - -
21302 31 Closing JM - - - -

Account Number:
Account: Income Tax Payable 25 GENERAL LEDGER
21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - 7.940.000 - 7.940.000
21303 31 Closing JM - - - 7.940.000
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Deviden Payable GENERAL LEDGER
21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 283.500.000
31 Adjustment JM - - - 283.500.000
21400 31 Closing JM - - - 283.500.000

Account Number:
Account: Bank Loan GENERAL LEDGER
22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 244.964.600
31 Adjustment JM - - - 244.964.600
22100 31 Closing JM - - - 244.964.600

Account Number:
Account: Share Capital - Ordinary GENERAL LEDGER
31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.575.000.000
31 Adjustment JM - - - 1.575.000.000
31000 31 Closing JM - - - 1.575.000.000

Account Number:
Account: Dividend GENERAL LEDGER
31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 283.500.000 -
31 Adjustment JM - - 283.500.000 -
31100 31 Closing JM - 283.500.000 - -

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER
31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 305.000.000
31 Adjustment JM - - - 305.000.000
31200 31 Closing JM - - - 305.000.000

Account Number:
Account: Retained Earnings GENERAL LEDGER
31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 1.405.280.642
31 Adjustment JM - - - 1.405.280.642
31300 31 Closing JM - 923.568.971 - 2.328.849.613
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Income Summary GENERAL LEDGER
31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - - - -
31400 31 Closing JM 12.076.376.160 12.076.376.160 - 0

Account Number:
Account: Sales GENERAL LEDGER
41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 11.845.260.000
31 Adjustment JM - - - 11.845.260.000
41000 31 Closing JM 11.845.260.000 - - -

Account Number:
Account: Sales Discounts GENERAL LEDGER
41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 189.330.000 -
31 Adjustment JM - - 189.330.000 -
41100 31 Closing JM - 189.330.000 - -

Account Number:
Account: Sales Returns and Allowance GENERAL LEDGER
41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 289.600.000 -
31 Adjustment JM - - 289.600.000 -
41200 31 Closing JM - 289.600.000 - -

Account Number:
Account: Cost of Merchadise Sold GENERAL LEDGER
51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.318.769.208 -
31 Adjustment JM - - 9.318.769.208 -
51000 31 Closing JM - 9.318.769.208 - -

Account Number:
Account: Purchase discount GENERAL LEDGER
51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 100.592.000
31 Adjustment JM - - - 100.592.000
51100 31 Closing JM 100.592.000 - - -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Utilities Expense GENERAL LEDGER
61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50.826.415 -
31 Adjustment JM 3.620.000 - 54.446.415 -
61100 31 Closing JM - 54.446.415 - -

Account Number:
Account: Office Supplies Expense GENERAL LEDGER
61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 115.000.000 -
31 Adjustment JM 6.972.500 - 121.972.500 -
61200 31 Closing JM - 121.972.500 - -

Account Number:
Account: Bad Debt Expense GENERAL LEDGER
61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - 63.468.900 - 63.468.900
61300 31 Closing JM 63.468.900 - - -

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER
61401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 32.083.000 -
31 Adjustment JM 2.916.667 - 34.999.667 -
61401 31 Closing JM - 34.999.667 - -

Account Number:
Account: Depreciation Expense - Vehicle GENERAL LEDGER
61402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31.968.750 -
31 Adjustment JM 190.104 - 32.158.854 -
61402 31 Closing JM - 32.158.854 - -

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER
61403
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.625.000 -
31 Adjustment JM 875.000 - 10.500.000 -
61403 31 Closing JM - 10.500.000 - -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Insurance Expense GENERAL LEDGER
61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23.500.720 -
31 Adjustment JM 3.700.000 - 27.200.720 -
61500 31 Closing JM - 27.200.720 - -

Account Number:
Account: Rent Expense GENERAL LEDGER
61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 121.500.000 -
31 Adjustment JM 4.600.000 - 126.100.000 -
61600 31 Closing JM - 126.100.000 - -

Account Number:
Account: Wages &Salaries Expense GENERAL LEDGER
61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 506.780.000 -
31 Adjustment JM 27.800.000 - 534.580.000 -
61700 31 Closing JM - 534.580.000 - -

Account Number:
Account: Transportation Expense GENERAL LEDGER
61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 41.800.000 -
31 Adjustment JM - - 41.800.000 -
61800 31 Closing JM - 41.800.000 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER
61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 90.510.000 -
31 Adjustment JM - - 90.510.000 -
61900 31 Closing JM - 90.510.000 - -

Account Number:
Account: Other operating Expense GENERAL LEDGER
62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 27.880.000 -
31 Adjustment JM - - 27.880.000 -
62000 31 Closing JM - 27.880.000 - -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Revenue GENERAL LEDGER
81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 11.375.260
31 Adjustment JM - 260.000 - 11.635.260
81000 31 Closing JM 11.635.260 - - -

Account Number:
Account: Freight Collected GENERAL LEDGER
81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 420.000
31 Adjustment JM - - - 420.000
81200 31 Closing JM 420.000 - - -

Account Number:
Account: Late Fees Collected GENERAL LEDGER
81300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM - - - -
81300 31 Closing JM - - - -

Account Number:
Account: Gain (Loss) Fixed asset GENERAL LEDGER
81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 24.375.000 -
31 Adjustment JM - - 24.375.000 -
81400 31 Closing JM - 24.375.000 - -

Account Number:
Account: Deviden Income GENERAL LEDGER
81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 55.000.000
31 Adjustment JM - - - 55.000.000
81500 31 Closing JM 55.000.000 - - -

Account Number:
Account: Bank Charges GENERAL LEDGER
82000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.400.000 -
31 Adjustment JM 340.000 - 10.740.000 -
82000 31 Closing JM - 10.740.000 - -
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Interest Expense GENERAL LEDGER
82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23.788.585 -
31 Adjustment JM - - 23.788.585 -
82100 31 Closing JM - 23.788.585 - -

Account Number:
Account: Income tax Expense article 4 (2) GENERAL LEDGER
91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8.756.240 -
31 Adjustment JM - - 8.756.240 -
91002 31 Closing JM - 8.756.240 - -

Account Number:
Account: Income tax Expense GENERAL LEDGER
91003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 Adjustment JM 185.300.000 - 185.300.000 -
91003 31 Closing JM - 185.300.000 - -
 PT. AC NOL DERAJAT
INCOME STATEMENT
For The Year Ended, December, 31, 2022
Sales Rp 11.845.260.000
Sales Discounts Rp (189.330.000)
Sales Returns and Allowance Rp (289.600.000)
Net Sales Rp 11.366.330.000
Cost of Merchadise Sold Rp (9.318.769.208)
Purchase discount Rp 100.592.000
Cost Of Goods Sold Rp (9.218.177.208)
Gross Profit Rp 2.148.152.792
Operating Expense
Utilities Expense Rp (54.446.415)
Office Supplies Expense Rp (121.972.500)
Bad Debt Expense Rp 63.468.900
Depreciation Expense - Building Rp (34.999.667)
Depreciation Expense - Vehicle Rp (32.158.854)
Depreciation Expense - Equipment Rp (10.500.000)
Insurance Expense Rp (27.200.720)
Rent Expense Rp (126.100.000)
Wages &Salaries Expense Rp (534.580.000)
Transportation Expense Rp (41.800.000)
Advertising Expense Rp (90.510.000)
Other operating Expense Rp (27.880.000)
Amount Rp (1.038.679.256)
Operating Profit Rp 1.109.473.536
Other Income/Expense
Other Income
Interest Revenue Rp 11.635.260
Freight Collected Rp 420.000
Late Fees Collected Rp -
Deviden Income Rp 55.000.000
Amount Rp 67.055.260
Other Expense
Gain (Loss) Fixed asset Rp (24.375.000)
Interest Expense Rp (23.788.585)
Bank Charges Rp (10.740.000)
Amount Rp (58.903.585)
Total Other Income/ Expense Rp 8.151.675
Earning Before Taxes Rp 1.117.625.211
Taxes
Income tax Expense article 4 (2) Rp (8.756.240)
Income tax Expense Rp (185.300.000)
Amount Rp (194.056.240) Rp (194.056.240)
Earning After Taxes Rp 923.568.971
 PT. AC NOL DERAJAT
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2022

Additional Paid In
Description Capital Stock Retained Earning Total
Capital
Balance Sheet at December, 31, 2021 1.225.000.000 245.000.000 1.405.280.642 2.875.280.642
Isuance Capital 350.000.000 60.000.000 410.000.000
Net Income 923.568.971 923.568.971
Dividen (283.500.000) (283.500.000)
Balance Sheet at December, 31, 2022 1.575.000.000 305.000.000 2.045.349.613 3.925.349.613
 PT. AC NOL DERAJAT
BALANCE SHEET
AS AT DECEMBER, 31, 2021 and 2022

ASSETS 2022 2021

Current Assets
Cash In Bank 1.293.268.092 338.143.292
Petty Cash 10.000.000 10.000.000
Accounts Receivable 655.430.000 68.540.000
Allowance for Doubtful Accounts (32.771.500) (96.240.400)
Employee Receivable 13.500.000 15.400.000
Merchandise Inventory 167.895.792 438.290.000
Office Supplies 3.170.000 5.240.000
Prepaid Insurance 79.420.000 84.710.000
Prepaid Rent 158.062.000 230.400.000
Value Added Tax - In (VATIn) 33.135.850 57.860.000
Prepaid Income Tax - 25.000.000
Amount 2.381.110.234 1.177.342.892
Non Current Assets
Investment 986.425.000 986.425.000
Land 1.250.000.000 1.250.000.000
Building 700.000.000 700.000.000
Accumulated Depreciation - Building (142.916.667) (107.916.667)
Vehichle 18.250.000 279.000.000
Accumulated Depreciation - Vehichle (190.104) (72.656.250)
Equipment 105.000.000 105.000.000
Accumulated Depreciation - Equipment (21.875.000) (11.375.333)
Amount 2.894.693.229 3.128.476.750
Total Assets 5.275.803.463 4.305.819.642

LIABILITIES & EQUITIES 2022 2021

Current Liabilities
Accounts Payable 634.370.850 740.830.000
Accrued Expense 28.690.000 31.670.000
Value Added Tax - Out (VAT - Out) 79.530.000 90.650.000
Income Tax Payable 21 2.730.000 1.849.000
Income Tax Payable 23 - -
Income Tax Payable 25 76.668.400 58.700.000
Deviden Payable 283.500.000 250.000.000
Amount 1.105.489.250 1.173.699.000
Long Term Debts
Bank Loan 244.964.600 256.840.000

Equities
Share Capital - Ordinary 1.575.000.000 1.225.000.000
Additional Paid In Capital 305.000.000 245.000.000
Retained Earnings 2.045.349.613 1.405.280.642
Amount 3.925.349.613 2.875.280.642
Total Liabilities & Equites 5.275.803.463 4.305.819.642
 PT. AC NOL DERAJAT
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2022
OPERATING ACTIVITIES
Earning After Taxes Rp 923.568.971
Bad Debt Expense (63.468.900)
Gain (Loss) Fixed asset 24.375.000
Depreciation Expense - Building 34.999.667
Depreciation Expense - Vehicle 32.158.854
Depreciation Expense - Equipment 10.500.000
Accounts Receivable (586.890.000)
Employee Receivable 1.900.000
Merchandise Inventory 270.394.208
Office Supplies 2.070.000
Prepaid Insurance 5.290.000
Prepaid Rent 72.338.000
Value Added Tax - In (VATIn) 24.724.150
Prepaid Income Tax 25.000.000
Accounts Payable (106.459.150)
Accrued Expense (2.980.000)
Value Added Tax - Out (VAT - Out) (11.120.000)
Income Tax Payable 21 881.000
Income Tax Payable 23 -
Income Tax Payable 25 17.968.400
Net Cash Flow from Operating Activities Rp 675.250.200
INVESTING ACTIVITIES
Sale of Vehicle 150.000.000
Purchases Vehicles (18.250.000)
Net Cash Flow Used to Investing Activities 131.750.000
FINANCING ACTIVITIES
Bank Loan Payment (11.875.400)
Isuance Capital Stock 410.000.000
Payment of Devidend (250.000.000)
Net Cash Flow from Financing Activities 148.124.600

Change Cash & Equivalent Cash 955.124.800

Cash & Equivalent Cash, December, 31, 2021 348.143.292
Cash & Equivalent Cash, December, 31, 2022 1.303.268.092
 PT. AC NOL DERAJAT
Memorial Journal (CLOSING ENTRY)
December 2022

DOC.
DATE DESCRIPTION REF DEBIT
NO.
31-Des-21 BM-13 Sales 41000 11.845.260.000,00
Purchase discount 51100 100.592.000,00
Bad Debt Expense 61300 63.468.900,00
Interest Revenue 81000 11.635.260,00
Freight Collected 81200 420.000,00
Deviden Income 81500 55.000.000,00
Income Summary 31400

31-Des-21 BM-14 Income Summary 31400 11.152.807.189,17

Sales Discounts 41100
Sales Returns and Allowance 41200
Cost of Merchadise Sold 51000
Utilities Expense 61100
Office Supplies Expense 61200
Depreciation Expense - Building 61401
Depreciation Expense - Vehicle 61402
Depreciation Expense - Equipment 61403
Insurance Expense 61500
Rent Expense 61600
Wages &Salaries Expense 61700
Transportation Expense 61800
Advertising Expense 61900
Other operating Expense 62000
Gain (Loss) Fixed asset 81400
Bank Charges 82000
Interest Expense 82100
Income tax Expense article 4 (2) 91002
Income tax Expense 91003

31-Des-21 BM-15 Income Summary 31400 923.568.970,83

Retained Earnings 31300

31-Des-21 BM-16 Retained Earnings 31300 283.500.000,00

Dividend 31100

Total 24.436.252.320,00
Page :

CREDIT

12.076.376.160,00

189.330.000,00
289.600.000,00
9.318.769.208,33
54.446.415,00
121.972.500,00
34.999.666,67
32.158.854,17
10.500.000,00
27.200.720,00
126.100.000,00
534.580.000,00
41.800.000,00
90.510.000,00
27.880.000,00
24.375.000,00
10.740.000,00
23.788.585,00
8.756.240,00
185.300.000,00

923.568.970,83

283.500.000,00

24.436.252.320,00
 PT. AC NOL DERAJAT
CLOSSING TRIAL BALANCE
December 31, 2022
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Cash In Bank 1.293.268.092,00 -
11200 Petty Cash 10.000.000,00 -
11300 Accounts Receivable 655.430.000,00 -
11400 Allowance for Doubtful Accounts - 32.771.500,00
11500 Employee Receivable 13.500.000,00 -
11600 Merchandise Inventory 167.895.791,67 -
11700 Office Supplies 3.170.000,00 -
11800 Prepaid Insurance 79.420.000,00 -
11900 Prepaid Rent 158.062.000,00 -
11901 Value Added Tax - In (VATIn) 33.135.850,00 -
11902 Prepaid Income Tax - -
12100 Investment 986.425.000,00 -
13100 Land 1.250.000.000,00 -
13200 Building 700.000.000,00 -
13201 Accumulated Depreciation - Building - 142.916.666,67
13300 Vehichle 18.250.000,00 -
13301 Accumulated Depreciation - Vehichle - 190.104,17
13400 Equipment 105.000.000,00 -
13401 Accumulated Depreciation - Equipment - 21.875.000,00
21100 Accounts Payable - 634.370.850,00
21200 Accrued Expense - 28.690.000,00
21300 Value Added Tax - Out (VAT - Out) - 79.530.000,00
21301 Income Tax Payable 21 - 2.730.000,00
21302 Income Tax Payable 23 - -
21303 Income Tax Payable 25 - 76.668.400,00
21400 Deviden Payable - 283.500.000,00
22100 Bank Loan - 244.964.600,00
31000 Share Capital - Ordinary - 1.575.000.000,00
31100 Dividend - -
31200 Additional Paid In Capital - 305.000.000,00
31300 Retained Earnings - 2.045.349.612,83
Amount 5.473.556.733,67 5.473.556.733,67