Isikan 12 digit NIM Anda

2 3 0 4 2 1 6 0 0

Pastikan ketua kelompok mengisi 12 digit NIM ketua kelompok terlebih dahulu sebelum mengerjak
 6 2 3

u sebelum mengerjakan soal

NAMA OFFERING : N
NOMOR GRUP : 3
NAMA ANGGOTA :
1. PUTRI DWI ANDRIANI (230421601768)
2. SYARIFAH MUMTAJAH (230421600401)
3.TIYAS AGUSTINA ARMASITA (230421605385)
4. YUKE AGUSTIN (230421609623)
Poin
No Ket Maksimal
1 General Journal 156
2 Trial Balance 49
3 Adjusting 16
4 ATB 64
5 Financial Statement 55
6 Closing 29
7 Post Closing 32.5
8 Analisis Kinerja 5
9 Kerapian 5
Total Nilai
Poin Bobot NA
138 25% 22.11538462
42 10% 8.571428571
10.5 15% 9.84375
48.5 10% 7.578125
38 10% 6.909090909
17.5 10% 6.034482759
26.5 10% 8.153846154
2 5% 2
3 5% 3
100% 74
 GENERAL JOURNAL
PT. TIGA G TIGA K
31-Mar-23
Date Account Titles and Explanation Reff Debit (Rp)
January 1 Dr. Cash In Bank 1-1111 168,168,000
Dr. Sales Discount 4-2000 3,432,000
Cr. Account Receivable 1-1120
(Diterima cek pelunasan dari PT.Lembut Kurnia)
2 Dr. Electricity, Telephone & Water Payable 2-1150 3,350,000
Cr. Cash 1-1110
(Membayar tagihan listrik,air,dan telepon)
2 Dr. Marchandise Inventory 1-1150 1,050,000
Cr. Cash In Bank 1-1111
(Membayar beban angkut yang ditagih PT SiCepat)
5 Dr. Cash In Bank 1-1111 75,000,000
Cr. Merchandise Inventory 1-1150
(Mengembalikan Laptop Merk Apel Kepada PT Suga)
5 Dr. Account receivable 1-1120 56,700,000
Cr. Sales Revenue 4-1000
Dr. Cost Of Goods Sold 5-0000 52,500,000
Cr. Marchandise Inventory 1-1150
Dr. Freight out (Delivery Expense) 6-1300 443,000
Cr. Cash 1-1110
(Menjual laptop Jeruk Kepada PT. Suga sebanyak 7 unir
12 Dr. Office Supplies 6-1160 945,000
Cr. Account Payable 2-1100
(membeli peralatan kantor secara kredit)
14 Dr. Sales Return & Allowence 8,100,000
Cr. Account Receivable 1-1120
Dr. Marchendise Inventory 1-1150 7,500,000
 Cr. Cost Of Goods Sold 5-0000
(Menerima kembali 1 unit laptop merk jeruk daript kamboja
16 Dr. Cash in Bank 1-1111 2,857,680
Dr. Sales discount 4-2000 58,320
Cr. Account Receivable 1-1120
(Menerima cek dari PT Kamboja untuk 0,6 Tagihan)
20 Dr. Marchandise Inventory 1-1150 50,000,000
Cr. Account Payable 2-1100
(Membeli 5 Unit Laptop Dari PT.Merbabu)
21 Dr. Store Supplies 1-1170 1,100,000
Cr. Cash In Bank 1-1111
(Membeli Perlengkapan Toko Dari Toko Merdeka)
22 Dr. Cash In Bank 1-1111 45,684,000
Cr. Account Receivable 1-1120
(Menerima Cek Sebagai Pelunasan)
24 Dr. Account Payable 2-1100 10,000,000
Cr. Marchandise Inventory 1-1150
(Mengembalikan Laptop Merk Nanas
Kepada PT.Merbabu)
26 Dr. Store Supplies 1-1170 1,100,000
Cr. Cash In Bank 1-1111
(Membeli Perlengkapan Toko Dari Toko
Merdeka)
28 Dr. Cash In Bank 1-1111 24,937,500
Cr. Sales Revenue 4-1000
Dr. Cost Of Goods Sold 5-0000 19,950,000
Cr. Marchandise Inventory 1-1150
(Menjual Paket Bundling Kepada PT.Jasmin)
29 Dr. Account Payable 2-1100 945,000
Cr. Cash In Bank 1-1111
(Membayar Pelunasan hutang tanggal 12 Kepada Toko Sejahtera)
31 Dr. Salaries and Wages Expense 2-1120 25,000,000
 Cr. Cash In Bank 1-1111
(Membayar Beban Gaji Karyawan)
31 Dr. Bank Loan 2-2100 60,694,175.35
Dr. Interest Expense 6-1200 33,277,508.68
Cr. Cash In Bank 1-1111
(Membayar Angsuran Hutang BANK Dan Bunga)
February 1 Dr. Marchandise Inventory 1-1150 46,881,500
Cr. Account Payable 2-1100
Cr. Cash In Bank 1-1111
(Membeli 16 unit mouse dan 17 tas laptop)
2 Dr. Electricity,Telephone, &Water Expense 6-1180 4,175,000
Cr. Cash in Bank 1-1111
(membayar beban listrik air dan telepone)
3 Dr. Account Payable 2-1100 15,873,000
Cr. Marchandise Inventory 1-1150
(Mengembalikan 11 unit mouse Kepada PT Suga)
5 Dr. Office Suplies 1-1160 1,740,000
Cr. Cash In Bank 1-1111
(Membeli kertas dari Toko Sejahtera)
10 Dr. Marchandise Inventory 1-1150 33,600,000
Cr. Account Payable 2-1100
(Dibeli 16 paket bundling dari PT. Bassmetto)
12 Dr. Account Receivable 1-1120 53,640,000
Cr. Sales Revenue 4-1000
Dr. Cost Of Goods Sold 5-0000 39,039,000
Cr. Marchandise Inventory 1-1150
(Menjual 14 unit Mouse & 14 Unit Tas Laptop secara Kredit)
15 Dr. Account receivable 1-1120 5,200,000
Cr. Service Revenue 4-4000
(Menyelesaikan Service Laptop)
20 Dr. Marchandise Inventory 1-1150 211,683,000
Cr. Cash In Bank 1-1111
 (Membeli 12 Laptop dan 6 Tas Laptop Dari PT.Suga)
20 Dr. Cash In Bank 1-1111 52,567,200
Dr. Sales Discount 4-2000 1,072,800
Cr. Account Receivable 1-1120
(Diterima Pelunasan darim PT.Kamboja Atas Transaksi 12 Feb)
22 Dr. Account Payable 2-1100 50,000,000
Cr. Cash In Bank 1-1111
(Melunasi Transaksi Pembelian Tanggal 20 Januari )
22 Dr. Office Supplies 1-1160 2,010,000
Cr. Account Payable 2-1100
(Membeli tinta printer dari Toko Merdeka)
26 Dr. Electricity,Telephone, &Water Expense 6-1180 4,925,000
Cr. Cash In Bank 1-1111
(Membayar beban telepon dan internet)
28 Dr. Salaries and Wages Expense 6-1100 25,000,000
Cr. Cash In Bank 1-1111
(Membayar beban gaji karyawan )
28 Dr. Bank Loan 2-2100 55,636,327.40
Dr. Interest Expense 6-1200 30,504,383
Cr. Cash In Bank 1-1111
(Dibayar angsuran bank loan 28 Februari 2023 dan bunga)
March 1 Dr. Account Payable 2-1100 2,010,000
Cr. Cash 1-1110
(Melunasi utang pada transaksi tanggal 22 Februari)
2 Dr. Electricity,Telephone, &Water Expense 6-1180 3,925,000
Cr. Cash 1-1110
(membayar beban listrik air dan telepone)
9 Dr.Account Payable 2-1100 33,600,000
Cr. Cash 1-1110
(Membayar pelunasan atas transaksi tgl 10 Februari)
10 Dr.Office Supplies 1-1160 6,920,000
Cr. Account Payable 2-1100
 Cr.Cash 1-1110
(Membeli amplop, materai, dan ATK lain secara kredit dan tunai)
15 Dr.Merchandise Inventory 1-1150 161,500,000
Cr.Account Payable 2-1100
Dr.Merchandise Inventory 1-1150 1,130,500
Cr.Cash 1-1110
(Membeli 19 unit laptop merk nanas dari PT Serrario)
16 Dr.Cash In Bank 1-1111 327,600,000
Cr.Sales Revenue 4-1000
Dr.Cost Of Good Sold 5-0000 210,000,000
Cr. Merchandise Inventory 1-1150
Dr.Freight Out (Delivery Expense) 6-1300 655,200
Cr. Cash 1-1110
(Menjual 21 unit laptop kepada PT kamboja)
18 Dr. Sales Return & Allowence 4-3000 15,600,000
Cr.Cash In Bank 1-1111
Dr.Merchandise Inventory 1-1150 10,000,000
Cr. Cost Of Good Sold 5-0000
(Mengembalikan laptop merk sirsak)
19 Dr.Store Supplies 1-1170 1,605,000
Cr.Cash 1-1110
(Membeli perlengkapan toko dari toko merdeka)
25 Dr.Electricity, Telephone & water Expense 6-1180 6,058,000
Dr.Late Fees Charge 6-1220 300,000
Cr.Cash 1-1110
(Membayar beban listrik termasuk denda keterlambatan)
28 Dr.Account Payable 2-1100 4,636,000
Cr.Cash In Bank 1-1111
(Melunasi transaksi tanggal 10 Maret)
31 Dr.Bank Loan 2-2100 50,999,966.78
Dr.Interest Expense 6-1200 27,962,351.04
Cr. Cash 1-1110
 (Dibayar angsuran Bank Loan termasuk bunga)
31 Dr.Salaries & Wages Expense 6-1100 19,500,000
Cr.Cash 1-1110
(Membayar beban gaji karyawan dan uang lembur)
TOTALS 2,170,341,412
Credit (Rp)
1
0
171,600,000 1
0.5
1.5
3,350,000 1
0.5

1,050,000

75,000,000

1.5
56,700,000 0.5
1
52,500,000 1
1
443,000 1
0.5
1
945,000 1
0.5
1.5
8,100,000 1
1
 7,500,000 1
0.5
1.5
1
2,916,000 1
0.5
1.5
50,000,000 1
0.5
1.5
1,100,000 1
0.5
1.5
45,684,000 1
0.5
1.5
10,000,000 1
0.5

1.5
1,100,000 1
0.5

1.5
24,937,500 0.5
1
19,950,000 1
0.5
1.5
945,000 1
0.5
1.5
 25,000,000 1
0.5
1.5
1
93,971,684.03 1
0.5
1
45,961,500 1
920,000 1
0.5
1.5
4,175,000 1
0.5
1.5
15,873,000 1
0.5
1.5
1,740,000 1
0.5
1.5
33,600,000 1
0.5
1
53,640,000 0
1
39,039,000 1
0.5
1.5
5,200,000 1
0.5
1
211,683,000 0.5
 0.5
1
0.5
53,640,000 0.5
0.5
1
50,000,000 0.5
0.5
1.5
2,010,000 1
0.5
1.5
4,925,000 1
0.5
1
25,000,000 1
0.5
1.5
1
86,140,710 1
0.5
1.5
2,010,000 1
0.5
1
3,925,000 1
0.5
1.5
33,600,000 1
0.5
1.5
4,636,000 1
 2,284,000 1
0.5
1.5
161,500,000 1
1
1,130,500 1
0.5
1.5
327,600,000 0.5
1
210,000,000 1
1
655,200 1
0.5
1.5
15,600,000 1
1
10,000,000 1
0.5
1.5
1,605,000 1
0.5
1
1
6,358,000 1
0.5
1
4,636,000 1
0.5
1.5
1
78,962,317.83 0.5
 0.5
1
19,500,000 1
0.5
2,170,341,412
138
 TRIAL BALANCE
PT. TIGA G TIGA K
31-Mar-23
SALDO
NO ACCOUNT
DEBIT (Rp) KREDIT (Rp)
1-1110 Cash 1,546,176,982 1
1-1111 Cash in Bank 3,568,827,986 1
1-1120 Account Receivable 48,100,000 1
1-1150 Merchandise Inventory 658,958,000 1
1-1160 Office Supplies 13,615,000 1.5
1-1170 Store Supplies 5,505,000 1.5
1-1180 Prepaid Insurance 44,000,000 1.5
1-1190 Prepaid Advertising 41,800,000 1.5
1-2100 Land 155,000,000 1.5
1-2200 Building 180,000,000 1.5
1-2210 Accumulated Depreciation - Building 54,000,000 1.5
1-2300 Vehicles 175,000,000 1.5
1-2310 Accumulated Depreciation - Vehicles 87,500,000 1.5
1-2400 Equipment 200,000,000 1.5
1-2410 Accumulated Depreciation - Equipment 10,000,000 1.5
2-1100 Account Payable 510,588,500 1
2-1120 Wages & Salaries Payable 16,450,000 1.5
2-1150 Electricity, Telephone & Water Payable
2-2100 Bank Loan 172,669,531 1.5
3-1000 Share Capital-Ordinary 510,000,000 1.5
3-2000 Retained Earning 5,321,675,000 1.5
4-1000 Sales Revenue 462,877,500 1.5
4-2000 Sales Discount 4,563,120 1
4-4000 Service Revenue 5,200,000 1.5
4-3000 Sales Return And Allowance 23,700,000 1.5
5-0000 Cost Of Goods Sold 303,989,000 1.5
6-1100 Wages and Salaries Expense 69,500,000 1.5
6-1180 Electricity, Water & Telephone Expense 19,083,000 1.5
6-1200 Interest Expense 91,744,243 1.5
6-1220 Late Fees Charge 300,000 1.5
6-1300 Freight Out 1,098,200 1.5
TOTAL 7,150,960,531 7,150,960,531
42
 ADJUSTING ENTRY
PT. TIGA G TIGA K
31-Mar-23
Date Account Titles and Explanation Reff
Mar 31 Dr.Store Supplies Expense 6-1170
Cr. Store Supllies 1-1170
Dr.Office Supplies Expense 6-1160
Cr.Office Supplies 1-1160
(Mencatat perlengkapan toko dan kantor yang terpakai)
31 Dr.Notes Receivable 1-1130
Cr.Interest Revenue 4-6000
Dr.Bank Service Charge 6-1400
Cr. Account Payable 2-1100
(Menerima pendapatan bunga bank dan membayar biaya administrasi bank)
31 Dr.Insurance Expense 6-1150
Cr.Prepaid Insurance 1-1180
Dr.Advertising Expense 6-1151
Cr. Prepaid Advertising 1-1190
(Mencatat asuransi dan iklan yang terpakai)
31 Dr.Electricity, Water & Telephone Expense 6-1180
Cr. Electricity, Telephone & Water Payable 2-1150
( Beban yang harus dibayar pada bulan juni )
31 Dr.Salaries and wages expense 6-1100
Cr. Salaries and wages payable 2-1120
(Gaji karyawan yang belum dibayar)
TOTAL
 Debit (Rp) Credit(Rp)
3,685,000 1
3,685,000 1
2,343,250 1
2,343,250 1

68,000,000 0
68,000,000 1
340,000 1
340,000 0

22,000,000 0.5
22,000,000 0.5
29,260,000 0
29,260,000 0.5

3,414,750 1
3,414,750 1

14,000,000 0.5
14,000,000 0.5

143,043,000 143,043,000
10.5
 ADJUSTED TRIAL BALANCE
PT. TIGA G TIGA K
31-Mar-23
SALDO
NO ACCOUNT
DEBIT (Rp) KREDIT (Rp)
1-1110 Cash 1,546,176,982 1
1-1111 Cash in Bank 3,568,827,986 1
1-1120 Account Receivable 48,100,000 1
1-1130 Notes Receivable 68,000,000 0
1-1150 Merchandise Inventory 658,958,000 1
1-1160 Office Supplies 11,271,750 1.5
1-1170 Store Supplies 1,820,000 1.5
1-1180 Prepaid Insurance 22,000,000 1
1-1190 Prepaid Advertising 12,540,000 1
1-2100 Land 155,000,000 1.5
1-2200 Building 180,000,000 1.5
1-2210 Accumulated Depreciation - Building 54,000,000 1.5
1-2300 Vehicles 175,000,000 1.5
1-2310 Accumulated Depreciation - Vehicles 87,500,000 1.5
1-2400 Equipment 200,000,000 1.5
1-2410 Accumulated Depreciation - Equipment 10,000,000 1.5
2-1100 Account Payable 510,928,500 1
2-1120 Wages & Salaries Payable 30,450,000 1.5
2-1150 Electricity, Telephone & Water Payable 3,414,750 1.5
2-2100 Bank Loan 172,669,531 1
3-1000 Share Capital-Ordinary 510,000,000 1.5
3-2000 Retained Earning 5,321,675,000 1.5
4-1000 Sales Revenue 462,877,500 1
4-2000 Sales Discount 4,563,120 1
4-3000 Sales Return And Allowance 23,700,000 1.5
4-4000 Service Revenue 5,200,000 1.5
4-6000 Interest Revenue 68,000,000 1.5
5-0000 Cost Of Goods Sold 303,989,000 1.5
6-1100 Wages and Salaries Expense 83,500,000 1.5
6-1150 Insurance Expense 22,000,000 1
6-1151 Advertising Expense 29,260,000 0
6-1160 Office Supplies Expense 2,343,250 1.5
6-1170 Store Supplies Expense 3,685,000 1.5
6-1180 Electricity, Water & Telephone Expense 22,497,750 1.5
6-1200 Interest Expense 91,744,243 1.5
6-1220 Late Fees Charge 300,000 1.5
6-1300 Freight Out 1,098,200 1.5
6-1400 Bank Service Charge 340,000 1.5
TOTAL 7,236,715,281 7,236,715,281
48.5
6
 INCOME STATEMENT
PT. TIGA G TIGA K
31-Mar-23

Sales
Sales revenue 462,877,500
Less : Sales return and allowance 23,700,000
Sales Discounts 4,563,120 28,263,120
Net sales 434,614,380
Cost of goods sold (303,989,000)
Gross profit 130,625,380
Operating Expense
Wages and Salaries Expense 83,500,000
Electricity, Water & Telephone Expense 22,497,750
Store Supplies Expense 3,685,000
Office Supplies Expense 2,343,250
Freight out 1,098,200
Advertising Expense 29,260,000
Late fees charge 300,000 142,684,200
Income from operation -12,058,820
Other income and expense
Service Revenue 5,200,000
Interest Revenue 68,000,000 73,200,000
Interest Expense 91,744,243
Insurance Expense 22,000,000
Bank Service Charge 340,000 114,084,243
Less income -52,943,063
 PT TIGA G TIGA K STATEMEN
Retained Earning Statement P
For the month ended March 31 2023
ASSET
Retained earning 22 Desember 2022 5,321,675,000 1 Current Assets
0.5 Add net Loss -52,943,063 0.5 Cash
1 Retained earning 31 Maret 2022 5,268,732,000 0.5 Cash In Bank
0.5 2 Account Receivable
0.5 Notes Receivable
1 STATE OF CHANGE EQUITY Merchandise Inventory
0.5 PT. TIGA G TIGA K Office Supplies
31-Mar-23 Store Supplies
1 Prepaid Insurance
1 Share capital, January 1 510,000,000 Prepaid Advertising
1 Less income -52,943,063 Total Current Assets
1 Share capital, March 31 457,056,937
1 Long Term Assets
0 Land
1 Building
0.5 Accumulated Depreciation - Building
Vehicles
1 Accumulated Depreciation - Vehicles
1 Equipment
1 Accumulated Depreciation - Equipment
0.5 Total Long Term Assets
1 Total Assets
0.5 38 LIABILITY& EQUITY
15.5 Current Liabilities
Account Payable
Wages & Salaries Payable
 Electricity, Telephone & Water Payable
Total Current Liabilities
Long Term Liabilities
Bank Loan
Total Long Term Liabilities
Total Liabilities
Equity
Share Capital March, 31
Retained Earnings
Total Equity
Total Liabilities And Equity
 STATEMENT OF FINANCIAL POSITION
PT. TIGA G TIGA K
31-Mar-23

1,546,176,982 0.5
3,568,827,986 0.5
48,100,000 0.5
68,000,000 0
658,958,000 0.5
11,271,750 1
1,820,000 1
22,000,000 0.5
12,540,000 0.5
5,937,694,718 5,937,694,718 0.5

155,000,000 1
180,000,000 1
preciation - Building (54,000,000) 1
175,000,000 1
preciation - Vehicles (87,500,000) 1
200,000,000 1
preciation - Equipment (10,000,000) 1
558,500,000 1
6,496,194,718 0.5

510,928,500 0.5
30,450,000 1
hone & Water Payable 3,414,750 1
544,793,250 0.5

172,669,531 0.5
172,669,531 0.5
717,462,781 0.5

457,056,937 0.5
5,268,732,000 0.5
5,778,731,937 0.5
6,496,194,718 0.5

20.5
 CLOSING ENTRIES
PT. TIGA G TIGA K
31-Mar-23
Date Account Title Ref Debit(Rp)
March 31 Dr. Sales Revenue 4-1000 462,877,500
Dr. Service revenue 4-4000 5,200,000
Dr.Interest revenue 4-6000 68,000,000
Cr. Income Summary 4-0000
(Menutup pendapatan)
March 31 Dr.Income Summary 4-0000 589,020,563
Cr.Wages and Salaries Expense 6-1100
Cr.Electricity, Water & Telephone Expense 6-1150
Cr.Store Supplies Expense 6-1151
Cr.Office Supplies Expense 6-1160
Cr.Freight out 6-1170
Cr.Advertising Expense 6-1180
Cr.Late fees charge 6-1200
Cr.Interest Expense 6-1220
Cr.Insurance Expense 6-1300
Cr.Bank Service Charge 6-1400
Cr.Cost of goods sold 5-0000
Cr.Sales discount 4-2000
Cr.Sales return & Allowances 4-3000
(Menutup beban)
March 31 Dr. Retained Earnings 3-2000 52,943,063
Cr. Income Summary 4-0000
(Menutup Kerugian)
Credit(Rp)
1
1
1
536,077,500 0.5
0.5
1
83,500,000 1
22,497,750 1
3,685,000 1
2,343,250 1
1,098,200 1
29,260,000 1
300,000 1
91,744,243 1
22,000,000 0.5
340,000 1
303,989,000 1
23,700,000 0
4,563,120 0
0.5
0.5
52,943,063 0.5
0.5
17.5
 POST-CLOSING TRIAL BALANCE
PT. TIGA G TIGA K
31-Mar-23

Ref Account title Debit(Rp) Credit(Rp)

1-1110 Cash 1,546,176,982 1
1-1111 Cash In Bank 3,568,827,986 1
1-1120 Account Receivable 48,100,000 1
1-1130 Notes Receivable 68,000,000 0
1-1150 Merchandise Inventory 658,958,000 1
1-1160 Office Supplies 11,271,750 1.5
1-1170 Store Supplies 1,820,000 1.5
1-1180 Prepaid Insurance 22,000,000 1
1-1190 Prepaid Advertising 12,540,000 1
1-2100 Land 155,000,000 1.5
1-2200 Building 180,000,000 1.5
1-2210 Accumulated Depreciation - Building 54,000,000 1.5
1-2300 Vehicles 175,000,000 1.5
1-2310 Accumulated Depreciation - Vehicles 87,500,000 1.5
1-2400 Equipment 200,000,000 1.5
1-2410 Accumulated Depreciation - Equipment 10,000,000 1.5
2-1100 Account Payable 510,928,500 1
2-1120 Wages & Salaries Payable 30,450,000 1.5
2-1150 Electricity, Telephone & Water Payable 3,414,750 1.5
2-2100 Bank Loan 172,669,531 1
3-1000 Share Capital-Ordinary 457,056,937 1
3-2000 Retained Earnings 5,321,675,000 1
TOTAL 6,647,694,718 6,647,694,718
26.5
Dengan membandingkan laporan keuangan antara tahun 2022 dan
2023, PT Tiga G Tiga K tersebut mengalami penurunan kinerja.
Dikarenakan pada Trial Balance di tahun antara 2022 dan 2023, jumlah
cash masih jauh lebih besar di tahun 2022. Jadi, pengeluaran PT Tiga G
Tiga K pada tahun 2023 lebih besar. Pada tahun 2023 jumlah asset
mengalami penurunan sebesar Rp 24.280.282 dan total hutang
meningkat sebesar Rp 32.012.718 . Dilihat dari laporan laba rugi PT.
Tiga G Tiga K perusahaan mengalami kerugian sebesar Rp 52.943.063.
Perusahaan mengalami kerugian disebabkan oleh beban pengeluaran
yang lebih banyak berjumlah Rp 589.020.063 daripada pemasukan
yaitu pendapatan yang hanya berjumlah Rp 536.077.500