PT.

BANDUNG COMPUTER AUTHORISED DEALER

Jl. Sudirman No. 56 CHROMEBOOK
Bandung

BUKTI MEMORIAL
From : Bagian Keuangan dan Akuntansi No. Memo : M-12/03
To : Accounting Clerks Tanggal : 31-Dec-21
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 2021 akan dibayar Januari 2022 Rp. 5,318,950
3 Saldo Prepaid insurance di Trial Balance per 30 November 2021 masih tersisa
untuk 19 bulan lagi
5 Laporan stock opname menunjukkan office supplies yang sudah dipakai Rp. 21,577,500
6 Taksiran piutang dagang tak tertagih sebesar 10% dari saldo piutang dagang per 31 Des 2021
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 2022 Rp. 5,922,600
9 Hasil rekonsiliasi bank MANDIRI yang telah dibuat (saldo per bank telah benar),
sebesar Rp. 3,489,801,205 hal-hal yang menyebabkan perbedaan adalah :
-Interest income Rp. 4,554,750
-Potongan PPh 4(2) (Income Tax Article 4(2) Expense) Rp. 432,600
-Bank Service Charge Rp. 389,550
10 Gaji bulan Desember 2021 yang akan dibayar Januari 2022:
Wages & Salaries Expenses Rp. 111,115,350
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp. 13,560,700
Gaji yang masih harus dibayar (Accrued Expenses) Rp. 97,554,650
12 Buatlah jurnal (penutup) untuk menutup akun-akun nominal

Kabag. Keuangan, Dibukukan Oleh,

kei
(Keira) ( )

PT. BANDUNG COMPUTER| 1

 PT. BANDUNG COMPUTER
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2021
(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

PT. BANDUNG COMPUTER| 2

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
PT. BANDUNG COMPUTER| 3
 PT. BANDUNG COMPUTER
WORKING SHEET
December, 31 2021
(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 3,486,068,605 - 1
2 1-120 Petty Cash 41,762,920 - 2
3 1-130 Accounts Receivable 2,809,675,000 - 3
4 1-140 Allowance for Bad Debt - 190,550,400 4
5 1-150 Merchandise Inventory 676,300,000 - 5
6 1-160 Office Supplies 48,322,500 - 6
7 1-170 Prepaid Insurance 408,500,000 - 7
8 1-190 VAT (Value Added Tax) Receivable - - 8
9 1-191 VAT (Value Added Tax) In 152,480,000 - 9
10 1-192 Prepaid Income Tax Article 25 42,317,800 - 10
11 1-310 Land 12,000,000,000 - 11
12 1-320 Buildings 6,954,999,600 - 12
13 1-321 Acc. Depreciation – Buildings - 1,709,770,735 13

PT. BANDUNG COMPUTER| 4

14 1-330 Equipment 3,200,160,000 - 14
15 1-331 Acc. Depreciaton – Equipment - 1,966,765,000 15
16 1-340 Automobile 2,150,001,600 - 16
17 1-341 Acc. Depreciaton – Automobile - 1,321,355,150 17
18 2-110 Accounts Payable - 1,677,280,000 18
19 2-120 Accrued Expense - - 19
20 2-130 VAT (Value Added Tax) Payable - - 20
21 2-131 VAT (Value Added Tax) Out - 255,425,000 21
22 2-132 Income Tax Article 21 Payable - - 22
23 2-133 Income Tax Article 25/29 Payable - - 23
24 2-210 BRI Loan - 678,510,000 24
25 3-110 Stock Capital - 6,080,000,000 25
26 3-130 Retained Earnings - 14,889,560,500 26
27 3-140 Dividend 262,200,000 - 27
28 3-150 Income Summary - - 28

PT. BANDUNG COMPUTER| 5

29 4-110 Sales - 14,510,692,000 29
30 4-120 Sales Discount 112,117,280 - 30
31 4-130 Sales Return and Allowance 58,475,950 - 31
32 5-110 Cost of Merchandise Sold 8,270,165,700 - 32
33 6-110 Utilities Expense 61,450,800 - 33
34 6-120 Office Supplies Expense 35,700,300 - 34
35 6-130 Bad Debts Expense 160,900,250 - 35
36 6-140 Depreciation Expense 931,810,165 - 36
37 6-150 Insurance Expense 193,500,000 - 37
38 6-160 Wages and Salaries Expense 1,053,419,400 - 38
39 6-170 Advertising Expense 57,902,045 - 39
40 6-180 Others Operating Expense 97,965,920 - 40
41 8-110 Interest Income - 50,135,300 41
42 8-120 Freights Collected - 40,225,600 42
43 8-130 Late Fees Collected - 23,678,125 43
44 9-110 Interest Expenses 65,023,875 - 44
45 9-120 Bank Service Charges 26,932,500 - 45
46 9-130 Income Tax Article 4(2) Expense 3,899,500 - 46
47 9-140 Late Fees Expenses 31,896,100 - 47
48 48
49 49
50 Net Income/Net Loss 50
51 TOTAL 43,393,947,810 43,393,947,810 51

PT. BANDUNG COMPUTER| 6

PT. BANDUNG COMPUTER| 7