PT Sehat Barokah

PT SEHAT BAROKAH
Jl. Gadjah Mada
voucher kas kecil
Dibayarkan kepada
Jumlah Rp 800,000
Keterangan Pembuatan brodur perusahaan untuk
iklan
Dibukukan oleh: Disetujui oleh Dibayar oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
FAKTUR
No. FPJ12-1
Kepada Yth. S. Parman. Kirim

Toko Alex Purchase Order#
Jl. Ki Hajar Dewantara Termin
Freight
Qty Item No. Description Price

20 AU-N06 Accu-Chek Rp 800,000
15 AU-N08 Oxone Rp 900,000
Sub total
PPN 10%
Freight Collected
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
Voucher KAS KECIL
Dibayarkan Kepada Toko Neo Grafika, Jl. Teuku Umar 125 Jakarta
Jumlah Rp
Keterangan Pembelian Perlengkapan Toko
Dibukukan oleh Disetujui oleh Dibayar oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
Voucher KAS KECIL
Dibayarkan Kepada PT Telkom. Jl Gadjah Mada 12

Jumlah Rp
Keterangan Tagihan rekening Telepon bulan november 2023
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti penerimaan kas
Uang Tunai Cek No. Cek: B13 Tgl. Cek
Diterima dari Toko Dita. Jl. Solokan 20 Jakarta

Perincian Piutang Potongan 1% Jumlah
Rp 16,500,000 Rp 165,000 Rp 16,335,000
Pelunasan faktur SPJII-12 S. Parman 30 November 2023

Keterangan
Dibukukan oleh Diperiksa oleh Diterima oleh
PT NUSA PERSADA
Jl. Ahmad Yani 20
FAKTUR

PT SEHAT BAROKAH Purchase Order#
Jl. Gadjah Mada Termin
Freight

10 AU-N08 Oxone Rp 600,000
Jumlah
PPN 10%
Freight Collected
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
BUKTI MEMORIAL
Kepada Teknisi Akuntansi
Dari Indrayana
Isi Memo Retur pembelian ke PT Nusa Persada Jakarta, atas Faktur No. NP2-12 tertanggal 5
2 set Accu-Chek Rp 500.000 total

2 set Oxone Rp 600.000 total
PPN 10%
Total
Untuk Pencatatan tunggu Nota Kredit dari PT Nusa Persada
Dibukukan oleh
PT NUSA PERSADA
Jl. Ahmad Yani 20
nota kredit
Kepada Yth. Atas Faktur No.

PT SEHAT BAROKAH Tertanggal
Jl. Gadjah Mada Order Pembelian
Kami telah mengkredit rekening Saudara untuk pengembalian barang yang rusak:
2 AU-N08 Oxone Rp 600,000
Sub total
PPN 10%
Denda Keterlambatan 1% Jasa pengiriman
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
Voucher KAS KECIL
Dibayarkan Kepada PT. PLN Jl. Sudirman Jakarta

Jumlah Rp
Keterangan Tagihan rekening Listrik bulan November
PT SEHAT BAROKAH
Jl. Gadjah Mada
Voucher KAS KECIL
Dibayarkan Kepada PDAM JL. Dr R Goaris

Jumlah Rp
Keterangan Tagihan rekening PAM bulan november 2023
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti pengeluaran kas
Uang Tunai Cek No. Cek: C12-1 Tgl. Cek
Diterima dari PT Mekar Nusa Dua

Perincian Jumlah hutang Diskon 2% Jumlah dibayar
Rp 44,000,000 Rp 880,000 Rp 44,000,000
Keterangan Pelunasan faktur MN22-11 Tertanggal 30 November 2023
Dibukukan oleh Diperiksa oleh Diterima oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
FAKTUR
No. FPJ12-2

Toko Baru Purchase Order#
Jl. Tunggul Termin
Freight

8 AU-N08 Oxone Rp 900,000
Sub total
PPN 10%
Freight Collected
Total
Approve by
PT NUSA PERSADA
Jl. Ahmad Yani 20
nota kontan
Kepada Yth. Tgl terkirim
Syarat Pembeyaran
Syarat pengiriman
Kami telah mengkredit rekening Saudara untuk pengembalian barang yang rusak:
10 AU-N08 Oxone Rp 900,000
Sub total
PPN 10%
Denda Keterlambatan 1% Jasa pengiriman
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari PT Cipta Pesona

Perincian Jumlah Hutang Potongan 2% Jumlah Dibayar
Rp 11,000,000 Rp 11,000,000
Pelunasan Faktur LIJ14 tertanggal 26 November 2023

Keterangan

PT SEHAT BAROKAH
Jl. Gadjah Mada
Uang Tunai Cek No. Cek: AM12 Tgl. Cek
Diterima dari Tuan Suyoko

Perincian
Harga Pasar
Kendaraan (vehicle) Rp 63,000,000
Penjualan tunai satu-satunya kendaraaan (Vehicle) yang dimiliki

Keterangan
oleh perusahaan
PT SEHAT BAROKAH
Jl. Gadjah Mada
Uang Tunai Cek No. Cek: KC9 Tgl. Cek
Diterima dari Toko Baru, Jl. Tunggul

Perincian Jml Piutang Diskon 1% Jumlah diterima
Rp 16,500,000 Rp 16,500,000
Pelunasan Faktur FPJ11-11 tertanggal 25 November 2023

Keterangan

PT CIPTA PESONA INTI JAYA
Jl. Dipati Barat 12
FAKTUR

Freight

20 AU-N08 Oxone Rp 600,000
Sub total
PPN 10%
Freight Collected
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
FAKTUR
No. FPJ12-3

Toko Indah Purchase Order#
Jl. Buntu Termin
Freight

10 AU-N08 Oxone Rp 900,000
Sub total
PPN 10%
Freight Collected
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
Voucher KAS KECIL
Dibayarkan Kepada
Jumlah Rp
Keterangan Pemeliharaan dan reparasi alat-alat
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti penyetoran bank
Dibayarkan Kepada BCA KCP

Perincian Penjualan tunai vehicle
Pelunasan Piutang Toko Baru
Total
Keterangan Setoran dana (undeposited funds) ke Bank BCA
Dibukukan oleh Disetujui oleh Disetor oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari PT NUSA PERSADA

Perincian Jumlah Hutang Denda Jumlah Dibayar
Rp 22,000,000 Rp 220,000 Rp 22,220,000
Pelunasan Faktur NP8-11 tertanggal 18 november 2023

Keterangan
PT SEHAT BAROKAH
Jl. Gadjah Mada
FAKTUR
No. FPJ12-4

Freight

10 AU-N08 Oxone Rp 900,000
Sub total
PPN 10%
Freight Collected
Total
Approve by
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari CITY BANK

Perincian Jumlah Hutang Denda Jumlah Dibayar
Rp 4,200,000 Rp 4,200,000
Pelunasan utang kartu kredit (Master Card) desember 2023

Keterangan
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari BANK MANDIRI

Perincian Angs. Pinj. Bunga Jumlah Dibayar
Rp 15,000,000 Rp 1,500,000 Rp 16,500,000
Angsuran Pinjaman (Bank Mandiri Loan) desember 2023

Keterangan
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari Karyawan

Perincian Gaji Bonus Jumlah Dibayar
Rp 3,750,000
Potongan PPH
Rp 187,500 Rp 3,562,500
Pembayaran gaji karyawan desember 2023
Keterangan
PT SEHAT BAROKAH
Jl. Gadjah Mada
Dibayar dari Pemegang Kas Kecil

Perincian
Pengisisan kembali dana kas kecil Rp 3,350,000
Pengisisan kembali dana kas kecil

Keterangan
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti memorial

Dari Indrayana
Isi Memo Data penyesuaian Aktiva tetap desember 2023
Building Rp 1,000,000
Equipment Rp 1,800,000
Vehicle (dimulai bulan depan)
Dibukukan Oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti memorial

Dari Indrayana
Isi Memo Data penyesuaian Akhir periode
Persediaan akhir supplies Rp 4,000,000
Beban asuransi kadaluarsa Rp 2,500,000
Dibukukan Oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti memorial

Dari Indrayana
Isi Memo Siapkan Laporan Rekonsiliasi Bank!
Lihat rekening Koran yang diterima dari BCA KCP
per tanggal 31 desember 2023
Dibukukan Oleh
PT SEHAT BAROKAH
Jl. Gadjah Mada
Bukti memorial

Dari Indrayana
Isi Memo 1. Oleh karena pencatatan PPN Income dan PPN Outcome sesuai
dengan faktur pajak standar, maka kedua akun tersebut segera
ditutup saldonya dipindahkan ke PPN Payable
2. Hitung pajak penghasilan (PPh) Badan dengan cara

2. Hitung pajak penghasilan (PPh) Badan dengan cara
Kalikan PKP yang dibulatkan ribuan kebawah dengan tarif pasal

17b UU. No..36 tahun 2008
Hitungan Income tax payable perusahaan (beban pajak di kurangi

kredit pajak
Lakukan Pencatatan ke dalam jurnal
Dibukukan oleh
Dokumen 1
Nomor VKK12-1
Tanggal 2-Dec-23
Diterima oleh
Dokumen 2
COPY
Tanggal: 2 Desember 2023
2-Dec-23
1/10, N/30
POB Shipping Point
Total Tax
Rp 16,000,000 PPN
Rp 13,500,000 PPN
Rp 29,500,000
Rp 2,950,000
Rp 35,000
Rp 32,485,000
Sales dept.
Dokumen 3
Nomor VKK12-2
Tanggal 4-Dec-23
500,000
Diterima oleh
Dokumen 4
Nomor VKK12-3
Tanggal 5-Dec-23
350,000
Diterima oleh
Dokumen 5
Nomor BKM12-1
Tanggal 5-Dec-23
12/5/2023
Dokumen 6
Nomor: NP2-12
5-Dec-23
001-12
2/10 net 50
POB Shipping Point
Total Tax
Rp 9,000,000 PPN
Rp 6,000,000 PPN
Rp 15,000,000
Rp 1,500,000
Rp 16,500,000
Sales dept.
Dokumen 7
Nomor BM12-1
Tanggal 5-Dec-23
ur No. NP2-12 tertanggal 5 Desember 2023
Rp 1,000,000
Rp 1,200,000
Rp 2,200,000
Rp 220,000
Rp 2,420,000
dit dari PT Nusa Persada
Dokumen 8
Nomor: RNP3-12
NP3-12
5-Dec-23
Total Tax
Rp 1,000,000 PPN
Rp 1,200,000 PPN
Rp 2,200,000
Rp 220,000
Rp 2,420,000
Sales dept.
Dokumen 9
Nomor VKK12-4
Tanggal 7-Dec-23
575,000
Diterima oleh
Dokumen 10
Nomor VKK12-5
Tanggal 8-Dec-23
375,000
Diterima oleh
Dokumen 11
Nomor BKK12-1
Tanggal 8-Dec-23
12/8/2023
Dokumen 12
COPY
8-Dec-23
O10
1/10, N/30
POB Shipping Point
Total Tax
Rp 6,400,000 PPN
Rp 7,200,000 PPN
Rp 13,600,000
Rp 1,360,000
Rp 150,000 N-T
Rp 15,110,000
Sales dept.
Dokumen 13
Nomor: NK12-1
9-Dec-23
Cash harga khusus
POB Shipping point
Total Tax
Rp 4,800,000 PPN
Rp 9,000,000 PPN
Rp 13,800,000
Rp 1,380,000
Rp 135,000
Rp 15,315,000
Sales dept.
Dokumen 14
Nomor BKK12-2
Tanggal 10-Dec-23
12/10/2023
Diterima oleh
Dokumen 15
Nomor BKM12-2
Tanggal 11-Dec-23
12/11/2023
Diterima oleh
Dokumen 16
Nomor BKM12-3
Tanggal 12-Dec-23
12/12/2023
Diterima oleh
Nomor: L14-12
13-Dec-23
32
2/10 net 50
POB Shipping Point
Total Tax
Rp 11,000,000 PPN
Rp 12,000,000 PPN
Rp 23,000,000
Rp 2,300,000
Rp 25,300,000
Sales dept.
Dokumen 18
Copy
14-Dec-23
32
1/10, N/30
POB Shipping Point
Total Tax
Rp 8,000,000 PPN
Rp 9,000,000 PPN
Rp 17,000,000
Rp 1,700,000
Rp 145,000
Rp 18,845,000
Sales dept.
Dokumen 19
Nomor VKK12-6
Tanggal 16-Dec-23
750,000
Diterima oleh
Dokumen 20
Nomor BPB12-2
Tanggal 17-Dec-23
Diterima oleh
Dokumen 21
Nomor BKK12-3
Tanggal 30-Dec-23
12/30/2023
Diterima oleh
Dokumen 22
Copy
20-Dec-23
110
2/10 net 50
POB Shipping Point
Total Tax
Rp 12,000,000 PPN
Rp 9,000,000 PPN
Rp 21,000,000
Rp 2,100,000
Rp 35,000
Rp 23,135,000
Sales dept.
Dokumen 23
Nomor BKK12-4
Tanggal 30-Dec-23
12/30/2023
Diterima oleh
Dokumen 24
Nomor BKK12-5
Tanggal 31-Dec-23
12/31/2023
Diterima oleh
Dokumen 25
Nomor BKK12-6
Tanggal 31-Dec-23
12/31/2023
Diterima oleh
Dokumen 26
Nomor BKK12-7
Tanggal 31-Dec-23
12/31/2023
Diterima oleh
Dokumen 27
Nomor BM12-3
Tanggal 31-Dec-23
Dokumen 28
Nomor BM12-4
Tanggal 31-Dec-23
Dokumen 29
Nomor BM12-5
Tanggal 31-Dec-23
Dokumen 30
Nomor BM12-6
Tanggal 31-Dec-23
Daftar Persediaan Barang
Per 30 November 2023
Saldo Persediaan
Item No Nama Barang Nilai Persediaan
Unit Harga satuan
AU-N06 Accound Check 80 Rp 500,000 Rp 40,000,000
AU-N08 Oxone 70 Rp 600,000 Rp 42,000,000
Rp 82,000,000
Daftar Saldo Piutang Dagang

Kode Nama Pelanggan Alamat Termin Nilai Piutang
C001 Toko Alex Jl.Gn Sahari 40 Jakarta 1/10, n/30 Rp 22,000,000
C002 Toko Baru Jl. S. Parman B/14 1/10. n/30 Rp 16,500,000

Jakarta
Toko Dita Jl. Solokan 20, Jakarta 1/10, n/30 Rp 16,500,000
C003
Jumlah Rp 55,000,000
Daftar Saldo Utang Dagang

Kode Nama Pelanggan Alamat Termin Nilai Piutang
Jl. Veteran 20, Jelembar,
S001 PT. Nusa Persada 2/10, n/50 Rp 22,000,000
Jakarta
S002 Pt. Cipta Pesona Jl. Dipati Ukur 1/2 2/10, n/50 Rp 11,000,000
Pulogadung, Jakarta
S003 PT. Mekar Nusa Dua Jl. Mayur Sasongko 17. 2/10, n/50 Rp 44,000,000
Kali Kapuk, Jakarta
Jumlah Rp 77,000,000
PT. SEHAT BAROKAH
TRIAL BALANCE
PER 30 NOVEMBER 2023
Desember 2013
Account No Account Title
DEBIT KREDIT
11110 Cash in Bank Rp 138,060,000
11120 Petty Cash Rp 3,000,000
11210 Account Receivable Rp 55,000,000
11220 Allowance for Doubful Debt Rp 3,600,000
11310 Marchandise Inventory Rp 82,000,000
11320 Supplies Rp 6,800,000
11410 Prepaid Rent Rp 1,500,000
11420 Prepaid Insurance Rp 4,000,000
12100 Stock Investment Rp 335,000,000
13100 Land Rp 275,000,000
13210 Building at Cost Rp 160,000,000
13220 Building Accumulated Depr Rp 15,250,000
13301 Vehicle at Cost Rp 80,000,000
13302 Vehicle Accum Dep Rp 5,000,000
13401 Equipment at Cost Rp 65,000,000
13402 Equipment Accum Dep Rp 21,500,000
21110 Credit Card Rp 4,200,000
21210 Account Payable Rp 77,000,000
21211 Accruad Expense Rp 1,300,000
21212 Income Tax Payable
21310 PPN Outcome Rp 73,700,000
21320 PPN Income Rp 56,100,000
21213 PPN Payable
22100 Bank Mandiri Loan (KUK) Rp 100,000,000
31100 Comman Stock Rp 790,000,000
31200 Retained Earning Rp 53,000,000
41100 Sales of Merchandise Rp 554,500,000
42100 Freight Collected Rp 7,500,000
42200 Late Fee Collected
42300 Sales Discount Rp 8,500,000
51100 Cost of Good Sold Rp 323,440,000
52000 Freight Paid Rp 1,220,000
53000 Purchase Discount Rp 1,090,000
61100 Advertising Expense Rp 14,000,000
61200 In Store Promotion Expense Rp 8,000,000
62100 Utility Expense Rp 7,200,000
62200 Telephone Expense Rp 5,400,000
62300 Rent Expense Rp 12,500,000
62400 Supplies Expense Rp 7,600,000
62500 Maintenance and Repair Expense Rp 10,000,000
62600 Bad Debt Expense Rp 2,000,000
62700 Depreciation Expense Rp 13,750,000
62800 Insurance Expense Rp 6,500,000
62900 Late Fee Expense
63100 Wages and Salaries Expense Rp 26,500,000
81000 Interst Income Rp 3,500,000
82000 Devident Income Rp 8,500,000
91000 Interst Expense Rp 4,070,000
92000 Bank Service Charge Rp 7,500,000
93000 Income Tax Payable
94000 Gain/Loss Sales Vehicle Rp - Rp -
Rp 1,719,640,000 Rp 1,719,640,000
PT SEHAT BAROKAH
ACCOUNT RECEIVABLE SUBSDIARY
Desember 2023
VENDOR NAME
VENDOR ACCOUNT
Toko Alex
DESCRIPTION
DATE REF DEBIT CREDIT
Des Saldo Awal Piutang

2023 2 Sales Rp 32,485,000
VENDOR NAME
VENDOR ACCOUNT
Toko Baru
DESCRIPTION

2023 8 Penjualan Rp 15,110,000
12 Pelunasan Rp 16,500,000
VENDOR NAME
VENDOR ACCOUNT
Toko Dita
DESCRIPTION
Saldo Awal Piutang

2023 5 Penerimaan Kas Rp 16,500,000
20 Penyesuaian Rp 23,135,000
H
Y
NO. C001
BALANCE
DEBIT CREDIT
Rp 22,000,000.00
Rp 54,485,000.00
NO. C002
BALANCE
DEBIT CREDIT
Rp 16,500,000.00
Rp 31,610,000
Rp 15,110,000
NO. C003
BALANCE
DEBIT CREDIT
Rp 16,500,000.00
Rp -
Rp 23,135,000.00
PT. SEHAT BAROKAH
ACCOUNT PAYABLE SUBDIARY
DESEMBER 2023
VENDOR NAME
VENDOR ACCOUNT
PT. Nusa Persada
DESCRIPTION

2023 5 Purchase Rp 16,500,000
5 Retur Pembelian Rp 2,420,000
21 Pelunasan Rp 22,000,000
VENDOR NAME
VENDOR ACCOUNT
Pt. Cipta Pesona
DESCRIPTION
Des Saldo awal utang

2023 10 Penerimaan Rp 11,000,000
13 Pembelian Rp 25,300,000
VENDOR NAME
VENDOR ACCOUNT
PT. Mekar Nusa Dua
DESCRIPTION
Des Saldo awal utang

2023 8 Pelunasan Rp 44,000,000
AH
NO. S001
BALANCE
DEBIT CREDIT
Rp 22,000,000
Rp - Rp 38,500,000
Rp - Rp 36,080,000
Rp - Rp 14,080,000
NO. S002
BALANCE
DEBIT CREDIT
Rp 11,000,000
Rp - Rp -
Rp - Rp 25,300,000
NO. S003
BALANCE
DEBIT CREDIT
Rp 44,000,000
Rp -
PT. SEHAT BAROKAH
INVENTORY CARD
IN
DATE Evidence No Description
Unit Price per unit Total
des 1 Opening Balance

2 FPJ12-1 Toko Alex
5 NP2-12 PT Nusa Persada 10 Rp 600,000 Rp 6,000,000
5 RNP3-12 PT Nusa Persada -2 Rp 600,000 -Rp 1,200,000
8 FPJ12-2 Toko Baru
13 LI4-12 PT Cipta Pesona 20 Rp 600,000 Rp 12,000,000

14 FPJ112-3 Toko Indah
20 FPJ12-4 Toko Dita
PT. BERKAH BAROKAH

INVENTORY CARD
IN
DATE Evidence No Description
Unit Price per unit Total
Des 1 Opening Balance

2 FPJ12-1 Toko Alex
5 NP2-12 PT Nusa Persada 18 Rp 500,000 Rp 9,000,000
5 RNP3-12 PT Nusa Persada -2 Rp 500,000 -Rp 1,000,000
8 FPJ12-2 Toko Baru
9 NK12-1
13 LI4-12 Toko Cipta pesona 22 Rp 500,000 Rp 11,000,000
14 FPJ12-3 Toko Indah
20 FPJ12-4 Toko Dita
AT BAROKAH
NTORY CARD
AVERAGE
OUT BALANCE
Unit Price per unit Total Unit Price per unit Total
70 Rp 600,000 Rp 42,000,000
15 Rp 600,000 Rp 9,000,000 55 Rp 600,000 Rp 33,000,000
65 Rp 600,000 Rp 39,000,000
63 Rp 600,000 Rp 37,800,000
8 Rp 600,000 Rp 4,800,000 55 Rp 600,000 Rp 33,000,000
10 Rp 600,000 Rp 6,000,000 45 Rp 600,000 Rp 27,000,000
65 Rp 600,000 Rp 39,000,000
10 Rp 600,000 Rp 6,000,000 55 Rp 600,000 Rp 33,000,000
10 Rp 600,000 Rp 6,000,000 45 Rp 600,000 Rp 27,000,000
RKAH BAROKAH
NTORY CARD
AVERAGE
OUT BALANCE
Unit Price per unit Total Unit Price per unit Total
80 Rp 500,000 Rp 40,000,000
20 Rp 500,000 Rp 10,000,000 60 Rp 500,000 Rp 30,000,000
78 Rp 500,000 Rp 39,000,000
76 Rp 500,000 Rp 38,000,000
8 Rp 500,000 Rp 4,000,000 68 Rp 500,000 Rp 34,000,000
6 Rp 500,000 Rp 3,000,000 62 Rp 500,000 Rp 31,000,000
84 Rp 500,000 Rp 42,000,000
10 Rp 500,000 Rp 5,000,000 74 Rp 500,000 Rp 37,000,000
15 Rp 500,000 Rp 7,500,000 59 Rp 500,000 Rp 29,500,000
PT SEHAT BAROKAH
SALES JOURNAL
Desember 2023
DEBIT
Date Invoice Description Ref
Account Receible
No Cost Of Good Sold
Dec-23 2 FPJ12-1 Toko Alex Rp 32,485,000 Rp 19,000,000
8 FPJ12-2 Toko Baru Rp 15,110,000 Rp 8,800,000
14 FPJ12-3 Toko Indah Rp 18,845,000 Rp 11,000,000
20 FPJ12-4 Toko Dita Rp 23,135,000 Rp 13,500,000
Amount Rp 89,575,000 Rp 52,300,000
Rekapitulation
Debit
Acc. No. Amount
11210 Rp 89,575,000
51100 Rp 52,300,000
Rp 141,875,000
AROKAH
RNAL
2023
CREDIT
Sales of Merchandise
PPN Outcome Freight Collected
Mechandise Inventory
Rp 29,500,000 Rp 2,950,000 Rp 35,000 Rp 19,000,000
Rp 13,600,000 Rp 1,360,000 Rp 150,000 Rp 8,800,000
Rp 17,000,000 Rp 1,700,000 Rp 145,000 Rp 11,000,000
Rp 21,000,000 Rp 2,100,000 Rp 35,000 Rp 13,500,000
Rp 81,100,000 Rp 8,110,000 Rp 365,000 Rp 52,300,000
Rekapitulation
Kredit
Acc. No. Amount
41100 Rp 81,100,000
21310 Rp 8,110,000
42100 Rp 365,000
11310 Rp 52,300,000
Rp 141,875,000
PT. SEHAT BAROKAH
Purchase Journal
Desember 2023
DEBIT
Date Invoice No Depreciation Ref Marchandise
Inventiy
DES 5 NP2-12 PT NUSA PERSADA Rp 15,000,000
13 L14-12 PT CIPTA PESONA INTI JAYA Rp 23,000,000
Rp 38,000,000
Recapitulation
Debit
Acc. No. Amount
11310 Rp 38,000,000
21320 Rp 3,800,000
Rp 41,800,000
BAROKAH
ournal
ber 2023
DEBIT CREDIT
PPN Income Freight Paid Account Payable
Rp 1,500,000 Rp 16,500,000
Rp 2,300,000 Rp 25,300,000
Rp 3,800,000 Rp 41,800,000
Recapitulation
Kredit
Acc. No. Amount
21210 Rp 41,800,000
Rp 41,800,000
PT SEHAT BAROKAH
CASH PAYMENT JOURNAL
Desember 2023
DEBIT
Invoice DESCRIPTION OTHER
ACCOUNT PAYABLE
Acc. No Amout
21210
BKK12-1 PT MEKAR NUSA DUA Rp 44,000,000
BKK12-2 PT CIPTA PESONA Rp 11,000,000
BKK12-3 PT NUSA PERSADA Rp 22,000,000 62900 Rp 220,000
BKK12-4 Master card 21110 Rp 4,200,000
BKK12-5 Angsuran Pinjaman (Bank Mandiri loan) 22100 Rp 15,000,000
91000 Rp 1,500,000
BKK12-6 Pembayaran gaji karyawan 63100 Rp 3,750,000
BKK12-7 Pengisian kembali dana kas kecil 11120 Rp 3,350,000
Rp 77,000,000 Rp 28,020,000
Rp 105,020,000
Recapitulation
Debit
Acc. No. Amount
21210 Rp 77,000,000
62900 Rp 220,000
21110 Rp 4,200,000
22100 Rp 15,000,000
91000 Rp 1,500,000
63100 Rp 3,750,000
11120 Rp 3,350,000
Rp 105,020,000
KAH
AL
CREDIT
Other
Cash in Bank
Acc. No Amout
11110
Rp 43,120,000 53000 Rp 880,000
Rp 11,000,000
Rp 22,220,000
Rp 4,200,000
Rp 16,500,000
Rp 3,562,500 91000 Rp 187,500

Rp 3,350,000
Rp 103,952,500 Rp 1,067,500
Rp 105,020,000
Recapitulation
Kredit
Acc. No. Amount
11110 Rp 103,952,500
53000 Rp 880,000
91000 Rp 187,500
Rp 105,020,000
PT. SEHAT
Cash Rece
Desem
DEBIT
Date Invoice no Description Ref
Cost Of Good Sold
5 BKM12-1 Toko Dita

9 NK12-1
Rp 9,000,000
12 BKM12-3 Toko Baru
Rp 9,000,000
REKAP
DEBIT
Acc. No
51100
11110
42300
PT. SEHAT BAROKAH
Cash Receipt Journal
Desember 2023
DEBIT CREDIT
Other
Cash In Bank Sales Discount Account Receivable Sales
Acc. No
Rp 16,335,000 Rp 165,000 Rp 16,500,000
Rp 15,315,000 Rp 13,800,000 21310
42100
11310
Rp 16,500,000 Rp 16,500,000
Rp 48,150,000 Rp 165,000 Rp 33,000,000 Rp 13,800,000
REKAPITULASI
DEBIT KREDIT
Amout Acc. No Amout
Rp 9,000,000.00 11210 Rp 33,000,000
Rp 48,150,000.00 41100 Rp 13,800,000
Rp 165,000.00 21310 Rp 1,380,000
42100 Rp 135,000
11310 Rp 9,000,000
Rp 57,315,000 Rp 57,315,000
DIT
Other
Amout
Ref
Rp 1,380,000
Rp 135,000
Rp 9,000,000
Rp 10,515,000
PT. BERKAH BAROKAH
MEMORIAL JOURNAL
Desember 2023
DATE Doc. No Description Ref DEBIT
Des Account Payable 21210 Rp 2,420,000.00

2023 Merchandise Inventory 11310
PPN Income 21320
11 BKM12-2 Cash in Bank 11110 Rp 63,000,000

Gain/Loss Sales Vehicle 94000 Rp 12,000,000
Acc Depr Vehicle 13302 Rp 5,000,000
Vehicles 13301
REKAPITULASI
DEBIT KREDIT
21210 Rp 2,420,000 11310 Rp 2,200,000
11110 Rp 63,000,000 21320 Rp 220,000
94000 Rp 12,000,000 13301 Rp 80,000,000
13302 Rp 5,000,000
Rp 82,420,000 Rp 82,420,000
CREDIT
Rp 2,200,000
Rp 220,000
Rp 80,000,000
PT. BERKAH BAROKAH
PETTY CASH
Desember 2023
Viendence DEBET
DATE Description
Number Account
des 2 VKK12-1 Pembuatan brosur perusahaan Advertising Expense
4 VKK12-2 Pembelian Perlengkapan toko Supplies
5 VKK12-3 Tagihan telepon Nov 13 PT. Telkom Accruad Expense
7 VKK12-4 Tagihan listrik Nov 13 Accruad Expense
8 VKK12-5 Tagihan PAM Nov 13 Accruad Expense
16 VKK12-6 Pemeliharaan & reparasi alat-alat Maintenance and Repair Expense
AROKAH
3
DEBET CREDIT
Acc. No Total Petty Cash
61100 Rp 800,000 Rp 800,000
11320 Rp 500,000 Rp 500,000
21211 Rp 350,000 Rp 350,000
21211 Rp 575,000 Rp 575,000
21211 Rp 375,000 Rp 375,000
62500 Rp 750,000 Rp 750,000
Rp 3,350,000 Rp 3,350,000
Recapitulation
61100 Rp 800,000
11320 Rp 500,000
21211 Rp 350,000
21211 Rp 575,000
21211 Rp 375,000
62500 Rp 750,000
11120 Rp 3,350,000
Rp 3,350,000 Rp 3,350,000
PT SEHAR BAROKAH
RECAPITULATION
Desember 2023
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMOUNT
51100 Rp 9,000,000 11210 Rp 33,000,000
11110 Rp 48,150,000 41100 Rp 13,800,000
42300 Rp 165,000 21310 Rp 1,380,000
42100 Rp 135,000
11310 Rp 9,000,000
Rp 57,315,000 Rp 57,315,000
CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
21210 Rp 77,000,000 11110 Rp 103,952,500
62900 Rp 220,000 53000 Rp 880,000
21110 Rp 4,200,000 91000 Rp 187,500
22100 Rp 15,000,000
91000 Rp 1,500,000
63100 Rp 3,750,000
11120 Rp 3,350,000
Rp 105,020,000 Rp 105,020,000
SALES JOURNAL RECAPITULATION

DEBIT CREDIT
11210 Rp 89,575,000 41100 Rp 81,100,000
51100 Rp 52,300,000 21310 Rp 8,110,000
42100 Rp 365,000
11310 Rp 52,300,000
Rp 141,875,000 Rp 141,875,000
PURCHASE JOURNAL RECAPITULATION

DEBIT CREDIT
11310 Rp 38,000,000 21210 Rp 41,800,000
21320 Rp 3,800,000
Rp 41,800,000 Rp 41,800,000
MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
21210 Rp 2,420,000 11310 Rp 2,200,000
11110 Rp 63,000,000 21320 Rp 220,000
94000 Rp 12,000,000 13301 Rp 80,000,000
13302 Rp 5,000,000
Rp 82,420,000 Rp 82,420,000
PETY CASH RECAPITULATION

DEBIT CREDIT
61100 Rp 800,000 11120 Rp 3,350,000
11320 Rp 500,000
21211 Rp 1,300,000
62500 Rp 750,000
Rp 3,350,000 Rp 3,350,000
PT SEHAT BAROKAH
GENERAL LEDGER
Desember 2023
Account: Cash in Bank GENERAL LEDGER
Balance
Date Description Ref. Debit Credit
Debit
Dec 1 Opening Balance 138,060,000
31 SJR - - 138,060,000
31 CRJ 48,150,000 - 186,210,000
31 PJR - - 186,210,000
31 CPJ - 103,952,500 82,257,500
31 MJ 63,000,000 - 145,257,500
11110 31 PCJ - - 145,257,500
Account: Petty Cash GENERAL LEDGER
Balance
Debit
31 SJR - - 3,000,000
31 CRJ - - 3,000,000
31 PJR - - 3,000,000
31 CPJ 3,350,000 - 6,350,000
31 MJ - - 6,350,000
11120 31 PCJ - 3,350,000 3,000,000
Account: Account Receivable GENERAL LEDGER
Balance
Debit
31 SJR 89,575,000 - 144,575,000
31 CRJ - 33,000,000 111,575,000
31 PJR - - 111,575,000
31 CPJ - - 111,575,000
31 MJ - - 111,575,000
11210 31 PCJ - - 111,575,000
Account: Allowance for Doubful Debt GENERAL LEDGER
Balance
Debit
Dec 1 Opening Balance -
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
11220 31 PCJ - - -
Account: Marchandise Inventory GENERAL LEDGER
Balance
Debit
31 SJR - 52,300,000 29,700,000
31 CRJ - 9,000,000 20,700,000
31 PJR 38,000,000 - 58,700,000
31 CPJ - - 58,700,000
31 MJ - 2,200,000 56,500,000
11310 31 PCJ - - 56,500,000
Account: Supplies GENERAL LEDGER
Balance
Debit
31 SJR - - 6,800,000
31 CRJ - - 6,800,000
31 PJR - - 6,800,000
31 CPJ - - 6,800,000
31 MJ - - 6,800,000
11320 31 PCJ 500,000 - 7,300,000
Account: Prepaid Rent GENERAL LEDGER
Balance
Debit
31 SJR - - 1,500,000
31 CRJ - - 1,500,000
31 PJR - - 1,500,000
31 CPJ - - 1,500,000
31 MJ - - 1,500,000
11410 31 PCJ - - 1,500,000
Account: Prepaid Insurance GENERAL LEDGER
Balance
Debit
31 SJR - - 4,000,000
31 CRJ - - 4,000,000
31 PJR - - 4,000,000
31 CPJ - - 4,000,000
31 MJ - - 4,000,000
11420 31 PCJ - - 4,000,000
Account: Stock Investment GENERAL LEDGER
Balance
Debit
31 SJR - - 335,000,000
31 CRJ - - 335,000,000
31 PJR - - 335,000,000
31 CPJ - - 335,000,000
31 MJ - - 335,000,000
12100 31 PCJ - - 335,000,000
Account: Land GENERAL LEDGER
Balance
Debit
31 SJR - - 275,000,000
31 CRJ - - 275,000,000
31 PJR - - 275,000,000
31 CPJ - - 275,000,000
31 MJ - - 275,000,000
13100 31 PCJ - - 275,000,000
Account: Building at Cost GENERAL LEDGER
Balance
Debit
31 SJR - - 160,000,000
31 CRJ - - 160,000,000
31 PJR - - 160,000,000
31 CPJ - - 160,000,000
31 MJ - - 160,000,000
13210 31 PCJ - - 160,000,000
Account: Building Accumulated Depr GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
13220 31 PCJ - - -
Account: Vehicle at Cost GENERAL LEDGER
Balance
Debit
31 SJR - - 80,000,000
31 CRJ - - 80,000,000
31 PJR - - 80,000,000
31 CPJ - - 80,000,000
31 MJ - 80,000,000 -
13301 31 PCJ - - -
Account: Vehicle Accum Dep GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ 5,000,000 - -
13302 31 PCJ - - -
Account: Equipment at Cost GENERAL LEDGER
Balance
Debit
31 SJR - - 65,000,000
31 CRJ - - 65,000,000
31 PJR - - 65,000,000
31 CPJ - - 65,000,000
31 MJ - - 65,000,000
13401 31 PCJ - - 65,000,000
Account: Equipment Accum Dep GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
13402 31 PCJ - - -
Account: Credit Card GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 4,200,000 - -
31 MJ - - -
21110 31 PCJ - - -
Account: Account Payable GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - 41,800,000 -
31 CPJ 77,000,000 - -
31 MJ 2,420,000 - -
21210 31 PCJ - - -
Account: Accruad Expense GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
21211 31 PCJ 1,300,000 - -
Account: Income Tax Payable GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
21212 31 PCJ - - -
Account: PPN Outcome GENERAL LEDGER
Balance
Debit
31 SJR - 8,110,000 -
31 CRJ - 1,380,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
21310 31 PCJ - - -
Account: PPN Income GENERAL LEDGER
Balance
Debit
31 SJR - - 56,100,000
31 CRJ - - 56,100,000
31 PJR 3,800,000 - 59,900,000
31 CPJ - - 59,900,000
31 MJ - 220,000 59,680,000
21320 31 PCJ - - 59,680,000
Account: PPN Payable GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
21213 31 PCJ - - -
Account: Bank Mandiri Loan (KUK) GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 15,000,000 - -
31 MJ - - -
31 PCJ - - -
22100 31 PCJ - - -
Account: Comman Stock GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31100 31 PCJ - - -
Account: Retained Earning GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31200 31 PCJ - - -
Account: Sales of Merchandise GENERAL LEDGER
Balance
Debit
31 SJR - 81,100,000 -
31 CRJ - 13,800,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
41100 31 PCJ - - -
Account: Freight Collected GENERAL LEDGER
Balance
Debit
31 SJR - 365,000 -
31 CRJ - 135,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
42100 31 PCJ - - -
Account: Late Fee Collected GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
42200 31 PCJ - - -
Account: Sales Discount GENERAL LEDGER
Balance
Debit
31 SJR - - 8,500,000
31 CRJ 165,000 - 8,665,000
31 PJR - - 8,665,000
31 CPJ - - 8,665,000
31 MJ - - 8,665,000
42300 31 PCJ - - 8,665,000
Account: Cost of Good Sold GENERAL LEDGER
Balance
Debit
31 SJR 52,300,000 - 375,740,000
31 CRJ 9,000,000 - 384,740,000
31 PJR - - 384,740,000
31 CPJ - - 384,740,000
31 MJ - - 384,740,000
51100 31 PCJ - - 384,740,000
Account: Freight Paid GENERAL LEDGER
Balance
Debit
31 SJR - - 1,220,000
31 CRJ - - 1,220,000
31 PJR - - 1,220,000
31 CPJ - - 1,220,000
31 MJ - - 1,220,000
52000 31 PCJ - - 1,220,000
Account: Purchase Discount GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - 880,000 -
31 MJ - - -
53000 31 PCJ - - -
Account: Advertising Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 14,000,000
31 CRJ - - 14,000,000
31 PJR - - 14,000,000
31 CPJ - - 14,000,000
31 MJ - - 14,000,000
61100 31 PCJ 800,000 - 14,800,000
Account: In Store Promotion Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 8,000,000
31 CRJ - - 8,000,000
31 PJR - - 8,000,000
31 CPJ - - 8,000,000
31 MJ - - 8,000,000
61200 31 PCJ - - 8,000,000
Account: Utility Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 7,200,000
31 CRJ - - 7,200,000
31 PJR - - 7,200,000
31 CPJ - - 7,200,000
31 MJ - - 7,200,000
62100 31 PCJ - - 7,200,000
Account: Telephone Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 5,400,000
31 CRJ - - 5,400,000
31 PJR - - 5,400,000
31 CPJ - - 5,400,000
31 MJ - - 5,400,000
62200 31 PCJ - - 5,400,000
Account: Rent Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 12,500,000
31 CRJ - - 12,500,000
31 PJR - - 12,500,000
31 CPJ - - 12,500,000
31 MJ - - 12,500,000
62300 31 PCJ - - 12,500,000
Account: Supplies Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 7,600,000
31 CRJ - - 7,600,000
31 PJR - - 7,600,000
31 CPJ - - 7,600,000
31 MJ - - 7,600,000
62400 31 PCJ - - 7,600,000
Account: Maintenance and Repair Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 10,000,000
31 CRJ - - 10,000,000
31 PJR - - 10,000,000
31 CPJ - - 10,000,000
31 MJ - - 10,000,000
62500 31 PCJ 750,000 - 10,750,000
Account: Bad Debt Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 2,000,000
31 CRJ - - 2,000,000
31 PJR - - 2,000,000
31 CPJ - - 2,000,000
31 MJ - - 2,000,000
62600 31 PCJ - - 2,000,000
Account: Depreciation Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 13,750,000
31 CRJ - - 13,750,000
31 PJR - - 13,750,000
31 CPJ - - 13,750,000
31 MJ - - 13,750,000
62700 31 PCJ - - 13,750,000
Account: Insurance Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 6,500,000
31 CRJ - - 6,500,000
31 PJR - - 6,500,000
31 CPJ - - 6,500,000
31 MJ - - 6,500,000
62800 31 PCJ - - 6,500,000
Account: Late Fee Expense GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 220,000 - 220,000
31 MJ - - 220,000
62900 31 PCJ - - 220,000
Account: Wages and Salaries Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 26,500,000
31 CRJ - - 26,500,000
31 PJR - - 26,500,000
31 CPJ 3,750,000 - 30,250,000
31 MJ - - 30,250,000
63100 31 PCJ - - 30,250,000
Account: Interst Income GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
81000 31 PCJ - - -
Account: Devident Income GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
82000 31 PCJ - - -
Account: Interst Expense GENERAL LEDGER
Balance
Debit
31 SJR - - 4,070,000
31 CRJ - - 4,070,000
31 PJR - - 4,070,000
31 CPJ 1,500,000 187,500 5,382,500
31 MJ - - 5,382,500
91000 31 PCJ - - 5,382,500
Account: Bank Service Charge GENERAL LEDGER
Balance
Debit
31 SJR - - 7,500,000
31 CRJ - - 7,500,000
31 PJR - - 7,500,000
31 CPJ - - 7,500,000
31 MJ - - 7,500,000
92000 31 PCJ - - 7,500,000
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
93000 31 PCJ - - -
Account: Gain/Loss Sales Vehicle GENERAL LEDGER
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ 12,000,000 - 12,000,000
94000 31 PCJ - - 12,000,000
Account Number:
11110
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11120
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11210
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11220
Balance
Credit
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
Account Number:
11310
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11320
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11410
Balance
Credit
-
-
-
-
-
-
-
Account Number:
11420
Balance
Credit
-
-
-
-
-
-
-
Account Number:
12100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
13100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
13210
Balance
Credit
-
-
-
-
-
-
-
Account Number:
13220
Balance
Credit
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
Account Number:
13301
Balance
Credit
-
-
-
-
-
-
-
Account Number:
13302
Balance
Credit
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
-
-
Account Number:
13401
Balance
Credit
-
-
-
-
-
-
-
Account Number:
13402
Balance
Credit
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
Account Number:
21110
Balance
Credit
4,200,000
4,200,000
4,200,000
4,200,000
-
-
-
Account Number:
21210
Balance
Credit
77,000,000
77,000,000
77,000,000
118,800,000
41,800,000
39,380,000
39,380,000
Account Number:
21211
Balance
Credit
1,300,000
1,300,000
1,300,000
1,300,000
1,300,000
1,300,000
-
Account Number:
21212
Balance
Credit
-
-
-
-
-
-
-
Account Number:
21310
Balance
Credit
73,700,000
81,810,000
83,190,000
83,190,000
83,190,000
83,190,000
83,190,000
Account Number:
21320
Balance
Credit
-
-
-
-
-
-
-
Account Number:
21213
Balance
Credit
-
-
-
-
-
-
-
-
Account Number:
22100
Balance
Credit
100,000,000
100,000,000
100,000,000
100,000,000
85,000,000
85,000,000
85,000,000
85,000,000
Account Number:
31100
Balance
Credit
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
Account Number:
31200
Balance
Credit
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
Account Number:
41100
Balance
Credit
554,500,000
635,600,000
649,400,000
649,400,000
649,400,000
649,400,000
649,400,000
Account Number:
42100
Balance
Credit
7,500,000
7,865,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
Account Number:
42200
Balance
Credit
-
-
-
-
-
-
-
Account Number:
42300
Balance
Credit
-
-
-
-
-
-
-
Account Number:
51100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
52000
Balance
Credit
-
-
-
-
-
-
-
Account Number:
53000
Balance
Credit
1,090,000
1,090,000
1,090,000
1,090,000
1,970,000
1,970,000
1,970,000
Account Number:
61100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
61200
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62200
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62300
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62400
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62500
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62600
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62700
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62800
Balance
Credit
-
-
-
-
-
-
-
Account Number:
62900
Balance
Credit
-
-
-
-
-
-
-
Account Number:
63100
Balance
Credit
-
-
-
-
-
-
-
Account Number:
81000
Balance
Credit
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
Account Number:
82000
Balance
Credit
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
Account Number:
91000
Balance
Credit
-
-
-
-
-
-
-
Account Number:
92000
Balance
Credit
-
-
-
-
-
-
-
Account Number:
93000
Balance
Credit
-
-
-
-
-
-
-
Account Number:
94000
Balance
Credit
-
-
-
-
-
-
-
PT. SEHAT BAROKAH
TRIAL BALANCE
PER 31 DESEMBER 2023
Desember 2013
DEBIT KREDIT
11110 Cash in Bank Rp 145,257,500 Rp -
11120 Petty Cash Rp 3,000,000 Rp -
11210 Account Receivable Rp 111,575,000 Rp -
11220 Allowance for Doubful Debt Rp - Rp 3,600,000
11310 Marchandise Inventory Rp 56,500,000 Rp -
11320 Supplies Rp 7,300,000 Rp -
11410 Prepaid Rent Rp 1,500,000 Rp -
11420 Prepaid Insurance Rp 4,000,000 Rp -
12100 Stock Investment Rp 335,000,000 Rp -
13100 Land Rp 275,000,000 Rp -
13210 Building at Cost Rp 160,000,000 Rp -
13220 Building Accumulated Depr Rp - Rp 15,250,000
13301 Vehicle at Cost Rp - Rp -
13302 Vehicle Accum Dep Rp - Rp -
13401 Equipment at Cost Rp 65,000,000 Rp -
13402 Equipment Accum Dep Rp - Rp 21,500,000
21110 Credit Card Rp - Rp -
21210 Account Payable Rp - Rp 39,380,000
21211 Accruad Expense Rp - Rp -
21212 Income Tax Payable Rp - Rp -
21310 PPN Outcome Rp - Rp 83,190,000
21320 PPN Income Rp 59,680,000 Rp -
21213 PPN Payable Rp - Rp -
22100 Bank Mandiri Loan (KUK) Rp - Rp 85,000,000
31100 Comman Stock Rp - Rp 790,000,000
31200 Retained Earning Rp - Rp 53,000,000
41100 Sales of Merchandise Rp - Rp 649,400,000
42100 Freight Collected Rp - Rp 8,000,000
42200 Late Fee Collected Rp - Rp -
42300 Sales Discount Rp 8,665,000 Rp -
51100 Cost of Good Sold Rp 384,740,000 Rp -
52000 Freight Paid Rp 1,220,000 Rp -
53000 Purchase Discount Rp - Rp 1,970,000
61100 Advertising Expense Rp 14,800,000 Rp -
61200 In Store Promotion Expense Rp 8,000,000 Rp -
62100 Utility Expense Rp 7,200,000 Rp -
62200 Telephone Expense Rp 5,400,000 Rp -
62300 Rent Expense Rp 12,500,000 Rp -
62400 Supplies Expense Rp 7,600,000 Rp -
62500 Maintenance and Repair Expense Rp 10,750,000 Rp -
62600 Bad Debt Expense Rp 2,000,000 Rp -
62700 Depreciation Expense Rp 13,750,000 Rp -
62800 Insurance Expense Rp 6,500,000 Rp -
62900 Late Fee Expense Rp 220,000 Rp -
63100 Wages and Salaries Expense Rp 30,250,000 Rp -
81000 Interst Income Rp - Rp 3,500,000
82000 Devident Income Rp - Rp 8,500,000
91000 Interst Expense Rp 5,382,500 Rp -
92000 Bank Service Charge Rp 7,500,000 Rp -
93000 Income Tax Expense Rp - Rp -
94000 Gain/Loss Sales Vehicle Rp 12,000,000 Rp -
Rp 1,762,290,000 Rp 1,762,290,000
Rp -
PT. SEHAT BAROKAH
ADJUSMNENT JOURNAL
31 DECEMBER 2023
DATE DOC.NO ACCOUNT NAME AND DESCRIPTION REF DEBIT
12/31/2023 Depreciation expense 62700 Rp 2,800,000.00

Building Acc Dep 13220
Equipment Acc Dep 13401
12/31/2023 Supplies Expense 62400 Rp 3,300,000.00

Supplies 11320
Insurance Expense 62800 Rp 2,500,000.00
Prepaid Expense 11420
PPN Outcome 21310 Rp 83,190,000.00

PPN Income 21320
PPN Payable 21213
Income Tax Expense 93000 Rp 31,026,250.00

Income Tax Payable 21212
JUMLAH Rp 122,816,250.00
REKAPITULASI
62700 2,800,000.00
13220
13401
62400 3,300,000.00
11320
62800 2,500,000.00
11420
21310 83,190,000.00
21320
21213
21212
93000 31,026,250.00
122,816,250.00
KREDIT
Rp 1,000,000.00
Rp 1,800,000.00
Rp 3,300,000.00
Rp 2,500,000.00
Rp 59,680,000.00
Rp 23,510,000.00
Rp 31,026,250.00
Rp 122,816,250.00
REKAPITULASI
-
1,000,000.00
1,800,000.00
3,300,000.00
2,500,000.00
59,680,000.00
23,510,000.00
31,026,250.00
122,816,250.00
PT SEHAT BAROKAH
GENERAL LEDGER
December-2023
Dec 1 Opening Balance

31 SJR - -
31 CRJ 48,150,000 -
31 PJR - -
31 CPJ - 103,952,500
31 MJ 63,000,000 -
31 PCJ - -
11110 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 3,350,000 -
31 MJ - -
31 PCJ - 3,350,000
11120 31 AJ - -

31 SJR 89,575,000 -
31 CRJ - 33,000,000
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
11210 31 AJ - -


31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
11220 31 AJ - -

31 SJR - 52,300,000
31 CRJ - 9,000,000
31 PJR 38,000,000 -
31 CPJ - -
31 MJ - 2,200,000
31 PCJ - -
11310 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ 500,000 -
11320 31 AJ - 3,300,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
11410 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
11420 31 AJ - 2,500,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
12100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
13100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
13210 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
13220 31 AJ - 1,000,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - 80,000,000
31 PCJ - -
13301 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ 5,000,000 -
31 PCJ - -
13302 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
13401 31 AJ - 1,800,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
13402 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 4,200,000 -
31 MJ - -
31 PCJ - -
21110 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - 41,800,000
31 CPJ 77,000,000 -
31 MJ 2,420,000 -
31 PCJ - -
21210 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ 1,300,000 -
21211 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
21212 31 AJ - 31,026,250.00

31 SJR - 8,110,000
31 CRJ - 1,380,000
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
21310 31 AJ 83,190,000.00 -

31 SJR - -
31 CRJ - -
31 PJR 3,800,000 -
31 CPJ - -
31 MJ - 220,000
31 PCJ - -
21320 31 AJ - 59,680,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
21213 31 AJ - 23,510,000.00

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 15,000,000 -
31 MJ - -
31 PCJ - -
22100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
31100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
31200 31 AJ - -

31 SJR - 81,100,000
31 CRJ - 13,800,000
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
41100 31 AJ - -


31 SJR - 365,000
31 CRJ - 135,000
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
42100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
42200 31 AJ - -

31 SJR - -
31 CRJ 165,000 -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
42300 31 AJ - -

31 SJR 52,300,000 -
31 CRJ 9,000,000 -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
51100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
52000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - 880,000
31 MJ - -
31 PCJ - -
53000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ 800,000 -
61100 31 AJ - -


31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
61200 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62200 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62300 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62400 31 AJ 3,300,000.00 -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ 750,000 -
62500 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62600 31 AJ - -


31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62700 31 AJ 2,800,000.00 -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
62800 31 AJ 2,500,000.00 -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 220,000 -
31 MJ - -
31 PCJ - -
62900 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 3,750,000 -
31 MJ - -
31 PCJ - -
63100 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
81000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
82000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ 1,500,000 187,500
31 MJ - -
31 PCJ - -
91000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
92000 31 AJ - -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ - -
31 PCJ - -
93000 31 AJ 31,026,250.00 -

31 SJR - -
31 CRJ - -
31 PJR - -
31 CPJ - -
31 MJ 12,000,000 -
31 PCJ - -
94000 31 AJ - -
H
Account Number:
GENERAL LEDGER
11110
Balance
Debit Credit
138,060,000 -
138,060,000 -
186,210,000 -
186,210,000 -
82,257,500 -
145,257,500 -
145,257,500 -
145,257,500 -
Account Number:
GENERAL LEDGER
11120
Balance
Debit Credit
3,000,000 -
3,000,000 -
3,000,000 -
3,000,000 -
6,350,000 -
6,350,000 -
3,000,000 -
3,000,000 -
Account Number:
GENERAL LEDGER
11210
Balance
Debit Credit
55,000,000 -
144,575,000 -
111,575,000 -
111,575,000 -
111,575,000 -
111,575,000 -
111,575,000 -
111,575,000 -
Account Number:
GENERAL LEDGER
GENERAL LEDGER
11220
Balance
Debit Credit
- 3,600,000
- 3,600,000
- 3,600,000
- 3,600,000
- 3,600,000
- 3,600,000
- 3,600,000
- 3,600,000
Account Number:
GENERAL LEDGER
11310
Balance
Debit Credit
82,000,000 -
29,700,000 -
20,700,000 -
58,700,000 -
58,700,000 -
56,500,000 -
56,500,000 -
56,500,000 -
Account Number:
GENERAL LEDGER
11320
Balance
Debit Credit
6,800,000 -
6,800,000 -
6,800,000 -
6,800,000 -
6,800,000 -
6,800,000 -
7,300,000 -
4,000,000 -
Account Number:
GENERAL LEDGER
11410
Balance
Debit Credit
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
1,500,000 -
Account Number:
GENERAL LEDGER
11420
Balance
Debit Credit
4,000,000 -
4,000,000 -
4,000,000 -
4,000,000 -
4,000,000 -
4,000,000 -
4,000,000 -
1,500,000 -
Account Number:
GENERAL LEDGER
12100
Balance
Debit Credit
335,000,000 -
335,000,000 -
335,000,000 -
335,000,000 -
335,000,000 -
335,000,000 -
335,000,000 -
335,000,000 -
Account Number:
GENERAL LEDGER
13100
Balance
Debit Credit
275,000,000 -
275,000,000 -
275,000,000 -
275,000,000 -
275,000,000 -
275,000,000 -
275,000,000 -
275,000,000 -
Account Number:
GENERAL LEDGER
13210
Balance
Debit Credit
160,000,000 -
160,000,000 -
160,000,000 -
160,000,000 -
160,000,000 -
160,000,000 -
160,000,000 -
160,000,000 -
Account Number:
GENERAL LEDGER
13220
Balance
Debit Credit
- 15,250,000
- 15,250,000
- 15,250,000
- 15,250,000
- 15,250,000
- 15,250,000
- 15,250,000
- 16,250,000
Account Number:
GENERAL LEDGER
13301
Balance
Debit Credit
80,000,000 -
80,000,000 -
80,000,000 -
80,000,000 -
80,000,000 -
- -
- -
- -
Account Number:
GENERAL LEDGER
13302
Balance
Debit Credit
- 5,000,000
- 5,000,000
- 5,000,000
- 5,000,000
- 5,000,000
- -
- -
- -
Account Number:
GENERAL LEDGER
13401
Balance
Debit Credit
65,000,000 -
65,000,000 -
65,000,000 -
65,000,000 -
65,000,000 -
65,000,000 -
65,000,000 -
63,200,000 -
Account Number:
GENERAL LEDGER
13402
Balance
Debit Credit
- 21,500,000
- 21,500,000
- 21,500,000
- 21,500,000
- 21,500,000
- 21,500,000
- 21,500,000
- 21,500,000
Account Number:
GENERAL LEDGER
21110
Balance
Debit Credit
- 4,200,000
- 4,200,000
- 4,200,000
- 4,200,000
- -
- -
- -
- -
Account Number:
GENERAL LEDGER
21210
Balance
Debit Credit
- 77,000,000
- 77,000,000
- 77,000,000
- 118,800,000
- 41,800,000
- 39,380,000
- 39,380,000
- 39,380,000
Account Number:
GENERAL LEDGER
21211
Balance
Debit Credit
- 1,300,000
- 1,300,000
- 1,300,000
- 1,300,000
- 1,300,000
- 1,300,000
- -
- -
Account Number:
GENERAL LEDGER
21212
Balance
Debit Credit
- -
- -
- -
- -
- -
- -
- -
- 31,026,250
Account Number:
GENERAL LEDGER
21310
Balance
Debit Credit
- 73,700,000
- 81,810,000
- 83,190,000
- 83,190,000
- 83,190,000
- 83,190,000
- 83,190,000
- -
Account Number:
GENERAL LEDGER
21320
Balance
Debit Credit
56,100,000 -
56,100,000 -
56,100,000 -
59,900,000 -
59,900,000 -
59,680,000 -
59,680,000 -
- -
Account Number:
GENERAL LEDGER
21213
Balance
Debit Credit
- -
- -
- -
- -
- -
- -
- -
- 23,510,000
Account Number:
GENERAL LEDGER
22100
Balance
Debit Credit
- 100,000,000
- 100,000,000
- 100,000,000
- 100,000,000
- 85,000,000
- 85,000,000
- 85,000,000
- 85,000,000
Account Number:
GENERAL LEDGER
31100
Balance
Debit Credit
- 790,000,000
- 790,000,000
- 790,000,000
- 790,000,000
- 790,000,000
- 790,000,000
- 790,000,000
- 790,000,000
Account Number:
GENERAL LEDGER
31200
Balance
Debit Credit
- 53,000,000
- 53,000,000
- 53,000,000
- 53,000,000
- 53,000,000
- 53,000,000
- 53,000,000
- 53,000,000
Account Number:
GENERAL LEDGER
41100
Balance
Debit Credit
- 554,500,000
- 635,600,000
- 649,400,000
- 649,400,000
- 649,400,000
- 649,400,000
- 649,400,000
- 649,400,000
Account Number:
GENERAL LEDGER
42100
Balance
Debit Credit
- 7,500,000
- 7,865,000
- 8,000,000
- 8,000,000
- 8,000,000
- 8,000,000
- 8,000,000
- 8,000,000
Account Number:
GENERAL LEDGER
42200
Balance
Debit Credit
- -
- -
- -
- -
- -
- -
- -
- -
Account Number:
GENERAL LEDGER
42300
Balance
Debit Credit
8,500,000 -
8,500,000 -
8,665,000 -
8,665,000 -
8,665,000 -
8,665,000 -
8,665,000 -
8,665,000 -
Account Number:
GENERAL LEDGER
51100
Balance
Debit Credit
323,440,000 -
375,740,000 -
384,740,000 -
384,740,000 -
384,740,000 -
384,740,000 -
384,740,000 -
384,740,000 -
Account Number:
GENERAL LEDGER
52000
Balance
Debit Credit
1,220,000 -
1,220,000 -
1,220,000 -
1,220,000 -
1,220,000 -
1,220,000 -
1,220,000 -
1,220,000 -
Account Number:
GENERAL LEDGER
53000
Balance
Debit Credit
- 1,090,000
- 1,090,000
- 1,090,000
- 1,090,000
- 1,970,000
- 1,970,000
- 1,970,000
- 1,970,000
Account Number:
GENERAL LEDGER
61100
Balance
Debit Credit
14,000,000 -
14,000,000 -
14,000,000 -
14,000,000 -
14,000,000 -
14,000,000 -
14,800,000 -
14,800,000 -
Account Number:
GENERAL LEDGER
61200
Balance
Debit Credit
8,000,000 -
8,000,000 -
8,000,000 -
8,000,000 -
8,000,000 -
8,000,000 -
8,000,000 -
8,000,000 -
Account Number:
GENERAL LEDGER
62100
Balance
Debit Credit
7,200,000 -
7,200,000 -
7,200,000 -
7,200,000 -
7,200,000 -
7,200,000 -
7,200,000 -
7,200,000 -
Account Number:
GENERAL LEDGER
62200
Balance
Debit Credit
5,400,000 -
5,400,000 -
5,400,000 -
5,400,000 -
5,400,000 -
5,400,000 -
5,400,000 -
5,400,000 -
Account Number:
GENERAL LEDGER
62300
Balance
Debit Credit
12,500,000 -
12,500,000 -
12,500,000 -
12,500,000 -
12,500,000 -
12,500,000 -
12,500,000 -
12,500,000 -
Account Number:
GENERAL LEDGER
62400
Balance
Debit Credit
7,600,000 -
7,600,000 -
7,600,000 -
7,600,000 -
7,600,000 -
7,600,000 -
7,600,000 -
10,900,000 -
Account Number:
GENERAL LEDGER
62500
Balance
Debit Credit
10,000,000 -
10,000,000 -
10,000,000 -
10,000,000 -
10,000,000 -
10,000,000 -
10,750,000 -
10,750,000 -
Account Number:
GENERAL LEDGER
62600
Balance
Debit Credit
2,000,000 -
2,000,000 -
2,000,000 -
2,000,000 -
2,000,000 -
2,000,000 -
2,000,000 -
2,000,000 -
Account Number:
GENERAL LEDGER
GENERAL LEDGER
62700
Balance
Debit Credit
13,750,000 -
13,750,000 -
13,750,000 -
13,750,000 -
13,750,000 -
13,750,000 -
13,750,000 -
16,550,000 -
Account Number:
GENERAL LEDGER
62800
Balance
Debit Credit
6,500,000 -
6,500,000 -
6,500,000 -
6,500,000 -
6,500,000 -
6,500,000 -
6,500,000 -
9,000,000 -
Account Number:
GENERAL LEDGER
62900
Balance
Debit Credit
- -
- -
- -
- -
220,000 -
220,000 -
220,000 -
220,000 -
Account Number:
GENERAL LEDGER
63100
Balance
Debit Credit
26,500,000 -
26,500,000 -
26,500,000 -
26,500,000 -
30,250,000 -
30,250,000 -
30,250,000 -
30,250,000 -
Account Number:
GENERAL LEDGER
81000
Balance
Debit Credit
- 3,500,000
- 3,500,000
- 3,500,000
- 3,500,000
- 3,500,000
- 3,500,000
- 3,500,000
- 3,500,000
Account Number:
GENERAL LEDGER
82000
Balance
Debit Credit
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
- 8,500,000
Account Number:
GENERAL LEDGER
91000
Balance
Debit Credit
4,070,000 -
4,070,000 -
4,070,000 -
4,070,000 -
5,382,500 -
5,382,500 -
5,382,500 -
5,382,500 -
Account Number:
GENERAL LEDGER
92000
Balance
Debit Credit
7,500,000 -
7,500,000 -
7,500,000 -
7,500,000 -
7,500,000 -
7,500,000 -
7,500,000 -
7,500,000 -
Account Number:
GENERAL LEDGER
93000
Balance
Debit Credit
- -
- -
- -
- -
- -
- -
- -
31,026,250 -
Account Number:
GENERAL LEDGER
94000
Balance
Debit Credit
- -
- -
- -
- -
- -
12,000,000 -
12,000,000 -
12,000,000 -
PT. SEHAT BAROKAH
NERACA SALDO
PER 31 DESEMBER 2023
Desember 2013
DEBIT
11110 Cash in Bank Rp 145,257,500
11120 Petty Cash Rp 3,000,000
11210 Account Receivable Rp 111,575,000
11220 Allowance for Doubful Debt Rp -
11310 Marchandise Inventory Rp 56,500,000
11320 Supplies Rp 4,000,000
11410 Prepaid Rent Rp 1,500,000
11420 Prepaid Insurance Rp 1,500,000
12100 Stock Investment Rp 335,000,000
13100 Land Rp 275,000,000
13210 Building at Cost Rp 160,000,000
13220 Building Accumulated Depr Rp -
13301 Vehicle at Cost Rp -
13302 Vehicle Accum Dep Rp -
13401 Equipment at Cost Rp 63,200,000
13402 Equipment Accum Dep Rp -
21110 Credit Card Rp -
21210 Account Payable Rp -
21211 Accruad Expense Rp -
21212 Income Tax Payable Rp -
21310 PPN Outcome Rp -
21320 PPN Income Rp -
21213 PPN Payable Rp -
22100 Bank Mandiri Loan (KUK) Rp -
31100 Comman Stock Rp -
31200 Retained Earning Rp -
41100 Sales of Merchandise Rp -
42100 Freight Collected Rp -
42200 Late Fee Collected Rp -
42300 Sales Discount Rp 8,665,000
51100 Cost of Good Sold Rp 384,740,000
52000 Freight Paid Rp 1,220,000
53000 Purchase Discount Rp -
61100 Advertising Expense Rp 14,800,000
61200 In Store Promotion Expense Rp 8,000,000
62100 Utility Expense Rp 7,200,000
62200 Telephone Expense Rp 5,400,000
62300 Rent Expense Rp 12,500,000
62400 Supplies Expense Rp 10,900,000
62500 Maintenance and Repair Expense Rp 10,750,000
62600 Bad Debt Expense Rp 2,000,000
62700 Depreciation Expense Rp 16,550,000
62800 Insurance Expense Rp 9,000,000
62900 Late Fee Expense Rp 220,000
63100 Wages and Salaries Expense Rp 30,250,000
81000 Interst Income Rp -
82000 Devident Income Rp -
91000 Interst Expense Rp 5,382,500
92000 Bank Service Charge Rp 7,500,000
93000 Income Tax Expense Rp 31,026,250
94000 Gain/Loss Sales Vehicle Rp 12,000,000
Rp 1,734,636,250
Desember 2013
KREDIT
Rp -
Rp -
Rp -
Rp 3,600,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 16,250,000
Rp -
Rp -
Rp -
Rp 21,500,000
Rp -
Rp 39,380,000
Rp -
Rp 31,026,250
Rp -
Rp -
Rp 23,510,000
Rp 85,000,000
Rp 790,000,000
Rp 53,000,000
Rp 649,400,000
Rp 8,000,000
Rp -
Rp -
Rp -
Rp -
Rp 1,970,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 3,500,000
Rp 8,500,000
Rp -
Rp -
Rp -
Rp 1,734,636,250
PT. SEHA
W
D
Trial balance Adjusting Journal Entries
ACC. NO ACCOUNT NAME
Debit Kredit Debit
11110 Cash in Bank Rp 145,257,500 Rp - Rp -
11120 Petty Cash Rp 3,000,000 Rp - Rp -
11210 Account Receivable Rp 111,575,000 Rp - Rp -
11220 Allowance for Doubful Debt Rp - Rp 3,600,000 Rp -
11310 Marchandise Inventory Rp 56,500,000 Rp - Rp -
11320 Supplies Rp 7,300,000 Rp - Rp -
11410 Prepaid Rent Rp 1,500,000 Rp - Rp -
11420 Prepaid Insurance Rp 4,000,000 Rp - Rp -
12100 Stock Investment Rp 335,000,000 Rp - Rp -
13100 Land Rp 275,000,000 Rp - Rp -
13210 Building at Cost Rp 160,000,000 Rp - Rp -
13220 Building Accumulated Depr Rp - Rp 15,250,000 Rp -
13301 Vehicle at Cost Rp - Rp - Rp -
13302 Vehicle Accum Dep Rp - Rp - Rp -
13401 Equipment at Cost Rp 65,000,000 Rp - Rp -
13402 Equipment Accum Dep Rp - Rp 21,500,000 Rp -
21110 Credit Card Rp - Rp - Rp -
21210 Account Payable Rp - Rp 39,380,000 Rp -
21211 Accruad Expense Rp - Rp - Rp -
21212 Income Tax Payable Rp - Rp - Rp -
21310 PPN Outcome Rp - Rp 83,190,000 Rp 83,190,000
21320 PPN Income Rp 59,680,000 Rp - Rp -
21213 PPN Payable Rp - Rp - Rp -
22100 Bank Mandiri Loan (KUK) Rp - Rp 85,000,000 Rp -
31100 Comman Stock Rp - Rp 790,000,000 Rp -
31200 Retained Earning Rp - Rp 53,000,000 Rp -
41100 Sales of Merchandise Rp - Rp 649,400,000 Rp -
42100 Freight Collected Rp - Rp 8,000,000 Rp -
42200 Late Fee Collected Rp - Rp - Rp -
42300 Sales Discount Rp 8,665,000 Rp - Rp -
51100 Cost of Good Sold Rp 384,740,000 Rp - Rp -
52000 Freight Paid Rp 1,220,000 Rp - Rp -
53000 Purchase Discount Rp - Rp 1,970,000 Rp -
61100 Advertising Expense Rp 14,800,000 Rp - Rp -
61200 In Store Promotion Expense Rp 8,000,000 Rp - Rp -
62100 Utility Expense Rp 7,200,000 Rp - Rp -
62200 Telephone Expense Rp 5,400,000 Rp - Rp -
62300 Rent Expense Rp 12,500,000 Rp - Rp -
62400 Supplies Expense Rp 7,600,000 Rp - Rp 3,300,000
62500 Maintenance and Repair Expense Rp 10,750,000 Rp - Rp -
62600 Bad Debt Expense Rp 2,000,000 Rp - Rp -
62700 Depreciation Expense Rp 13,750,000 Rp - Rp 2,800,000
62800 Insurance Expense Rp 6,500,000 Rp - Rp 2,500,000
62900 Late Fee Expense Rp 220,000 Rp - Rp -
63100 Wages and Salaries Expense Rp 30,250,000 Rp - Rp -
81000 Interst Income Rp - Rp 3,500,000 Rp -
82000 Devident Income Rp - Rp 8,500,000 Rp -
91000 Interst Expense Rp 5,382,500 Rp - Rp -
92000 Bank Service Charge Rp 7,500,000 Rp - Rp -
93000 Income Tax Expense Rp - Rp - Rp 31,026,250
94000 Gain/Loss Sales Vehicle Rp 12,000,000 Rp - Rp -
Rp 1,762,290,000 Rp 1,762,290,000 Rp 122,816,250
PT. SEHAT BAROKAH
WORKSHEET
DECEMBER 2023
Adjusting Journal Entries Adjusting Trial Balance Income Summary
Kredit Debit Kredit Debit Kredit
Rp - Rp 145,257,500 Rp - Rp - Rp -
Rp - Rp 3,000,000 Rp - Rp - Rp -
Rp - Rp 111,575,000 Rp - Rp - Rp -
Rp - Rp - Rp 3,600,000 Rp - Rp -
Rp - Rp 56,500,000 Rp - Rp - Rp -
Rp 3,300,000 Rp 4,000,000 Rp - Rp - Rp -
Rp - Rp 1,500,000 Rp - Rp - Rp -
Rp 2,500,000 Rp 1,500,000 Rp - Rp - Rp -
Rp - Rp 335,000,000 Rp - Rp - Rp -
Rp - Rp 275,000,000 Rp - Rp - Rp -
Rp - Rp 160,000,000 Rp - Rp - Rp -
Rp 1,000,000 Rp - Rp 16,250,000 Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp 1,800,000 Rp 63,200,000 Rp - Rp - Rp -
Rp - Rp - Rp 21,500,000 Rp - Rp -
Rp - Rp - Rp 39,380,000 Rp - Rp -
Rp 31,026,250 Rp - Rp 31,026,250 Rp - Rp -
Rp 59,680,000 Rp - Rp - Rp - Rp -
Rp 23,510,000 Rp - Rp 23,510,000 Rp - Rp -
Rp - Rp - Rp 85,000,000 Rp - Rp -
Rp - Rp - Rp 790,000,000 Rp - Rp -
Rp - Rp - Rp 53,000,000 Rp - Rp -
Rp - Rp - Rp 649,400,000 Rp - Rp 649,400,000
Rp - Rp - Rp 8,000,000 Rp - Rp 8,000,000
Rp - Rp 8,665,000 Rp - Rp 8,665,000 Rp -
Rp - Rp 384,740,000 Rp - Rp 384,740,000 Rp -
Rp - Rp 1,220,000 Rp - Rp 1,220,000 Rp -
Rp - Rp - Rp 1,970,000 Rp - Rp 1,970,000
Rp - Rp 14,800,000 Rp - Rp 14,800,000 Rp -
Rp - Rp 8,000,000 Rp - Rp 8,000,000 Rp -
Rp - Rp 7,200,000 Rp - Rp 7,200,000 Rp -
Rp - Rp 5,400,000 Rp - Rp 5,400,000 Rp -
Rp - Rp 12,500,000 Rp - Rp 12,500,000 Rp -
Rp - Rp 10,900,000 Rp - Rp 10,900,000 Rp -
Rp - Rp 10,750,000 Rp - Rp 10,750,000 Rp -
Rp - Rp 2,000,000 Rp - Rp 2,000,000 Rp -
Rp - Rp 16,550,000 Rp - Rp 16,550,000 Rp -
Rp - Rp 9,000,000 Rp - Rp 9,000,000 Rp -
Rp - Rp 220,000 Rp - Rp 220,000 Rp -
Rp - Rp 30,250,000 Rp - Rp 30,250,000 Rp -
Rp - Rp - Rp 3,500,000 Rp - Rp 3,500,000
Rp - Rp - Rp 8,500,000 Rp - Rp 8,500,000
Rp - Rp 5,382,500 Rp - Rp 5,382,500 Rp -
Rp - Rp 7,500,000 Rp - Rp 7,500,000 Rp -
Rp 31,026,250 Rp - Rp 31,026,250 Rp -
Rp - Rp 12,000,000 Rp - Rp 12,000,000 Rp -
Rp 122,816,250 Rp 1,734,636,250 Rp 1,734,636,250 Rp 578,103,750 Rp 671,370,000
Rp 93,266,250 Rp -
Rp 671,370,000 Rp 671,370,000
Balance Sheet
Debit Kredit
Rp 145,257,500 Rp -
Rp 3,000,000 Rp -
Rp 111,575,000 Rp -
Rp - Rp 3,600,000
Rp 56,500,000 Rp -
Rp 4,000,000 Rp -
Rp 1,500,000 Rp -
Rp 1,500,000 Rp -
Rp 335,000,000 Rp -
Rp 275,000,000 Rp -
Rp 160,000,000 Rp -
Rp - Rp 16,250,000
Rp - Rp -
Rp - Rp -
Rp 63,200,000 Rp -
Rp - Rp 21,500,000
Rp - Rp -
Rp - Rp 39,380,000
Rp - Rp -
Rp - Rp 31,026,250
Rp - Rp -
Rp - Rp -
Rp - Rp 23,510,000
Rp - Rp 85,000,000
Rp - Rp 790,000,000
Rp - Rp 53,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 1,156,532,500 Rp 1,063,266,250
Rp - Rp 93,266,250
Rp 1,156,532,500 Rp 1,156,532,500
PT SEHAT BAROKAH
INCOME STATEMENT
DECEMBER 2023
Sales of Merchandise Rp 649,400,000.00
Freight Collected Rp 8,000,000.00
Late Fee Collected Rp -
Sales Discount -Rp 8,665,000.00
Net Sales : Rp 648,735,000.00
Cost Of Goods Sold :
Cost of Good Sold Rp 384,740,000.00
Freight Paid Rp 1,220,000.00
Purchase Discount -Rp 1,970,000.00
Gross Profit : Rp 383,990,000.00
Operating Expense :
Advertising Expense Rp 14,800,000.00
In Store Promotion Expense Rp 8,000,000.00
Utility Expense Rp 7,200,000.00
Telephone Expense Rp 5,400,000.00
Rent Expense Rp 12,500,000.00
Supplies Expense Rp 10,900,000.00
Maintenance and Repair Expense Rp 10,750,000.00
Bad Debt Expense Rp 2,000,000.00
Depreciation Expense Rp 16,550,000.00
Insurance Expense Rp 9,000,000.00
Late Fee Expense Rp 220,000.00
Wages and Salaries Expense Rp 30,250,000.00
Total Operating Expense : Rp 127,570,000.00
Operating Income :
Interst Income Rp 3,500,000.00
Devident Income Rp 8,500,000.00
Total Operating income Rp 12,000,000.00
Operating profit
Other Expense :
Interst Expense Rp 5,382,500.00
Bank Service Charge Rp 7,500,000.00
Income Tax Payable Rp -
Gain/Loss Sales Vehicle Rp 12,000,000.00
Total Other Expense Rp 24,882,500.00
Earning Before Taxes :

Income Tax Expense -Rp 31,026,250.00
Earning After Expense :
Rp 264,745,000.00
Rp 137,175,000.00
Rp 149,175,000.00
Rp 124,292,500.00
Rp 93,266,250.00
PT. BERKAH BAROKAH
STATEMNENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2023
DESCRIPTION AMOUNT
Balancing at 1 Desember 2023 Rp 53,000,000
Net Income Rp 93,266,250
Rp 146,266,250
pt. berkah barokah
BALANCE SHEET
FOR THE YEARS ENDED 31 DECEMBER 2023
ACC.NAME AMOUNT ACC.NAME

ASSETS: 2013 LIABILITIES & EQUITAS
Current Aset Current Aset
Cash in Bank Rp 145,257,500 Account Payable

Petty Cash Rp 3,000,000 Accruad Expense
Account Receivable Rp 111,575,000 Income Tax Payable
Allowance for Doubful Debt -Rp 3,600,000 PPN Outcome
Marchandise Inventory Rp 56,500,000 PPN Income
Supplies Rp 4,000,000 PPN Payable
Prepaid Rent Rp 1,500,000
Prepaid Insurance Rp 1,500,000
AMOUNT Rp 319,732,500 AMOUNT

Long Term Invesment Long Term Debt
Stock Investment Rp 335,000,000 Bank Mandiri Loan (KUK)
Total Long Term Invesment Rp 335,000,000
Fixed Assets
Land Rp 275,000,000 Total Liabilities
Building at Cost Rp 160,000,000 Equities
Building Accumulated Depr -Rp 16,250,000 Comman Stock
Vehicle at Cost Rp - Retained Earning
Vehicle Accum Dep Rp - Amount
Equipment at Cost Rp 63,200,000
Equipment Accum Dep -Rp 21,500,000
AMOUNT Rp 460,450,000
Total Asets Rp 1,115,182,500 Total Liability & Equities

AMOUNT
Rp 39,380,000
Rp -
Rp 31,026,250
Rp -
Rp -
Rp 23,510,000
Rp 93,916,250
Rp 85,000,000
Rp 178,916,250
Rp 790,000,000
Rp 146,266,250
Rp 936,266,250
Rp 1,115,182,500 Rp -
PT SEHAT BAROKAH
CLOSING JOURNAL
DECEMBER 2023
DATE ACCOUNT NAME AND DECSRIPTION REF DEBIT
31 Sales of Merchandise 41100 Rp 649,400,000

Freight Collected 42100 Rp 8,000,000
Purchase Discount 53000 Rp 1,970,000
Interst Income 81000 Rp 3,500,000
Devident Income 82000 Rp 8,500,000
Income Summary
31 Income Summary Rp 578,103,750

Sales Discount 42300
Cost of Good Sold 51100
Freight Paid 52000
Advertising Expense 61100
In Store Promotion Expense 61200
Utility Expense 62100
Telephone Expense 62200
Rent Expense 62300
Supplies Expense 62400
Maintenance and Repair Expense 62500
Bad Debt Expense 62600
Depreciation Expense 62700
Insurance Expense 62800
Late Fee Expense 62900
Wages and Salaries Expense 63100
Interst Expense 91000
Bank Service Charge 92000
Income Tax Expense 93000
Gain/Loss Sales Vehicle 94000
31 Income Summary Rp 93,266,250

Retained Earning 31200
Rp 1,342,740,000
REKAPITULA
31200
41100
42100
42300
51100
52000
53000
61100
61200
62100
62200
62300
62400
62500
62600
62700
62800
62900
63100
81000
82000
91000
92000
93000
94000
CREDIT
Rp 671,370,000
Rp 8,665,000
Rp 384,740,000
Rp 1,220,000
Rp 14,800,000
Rp 8,000,000
Rp 7,200,000
Rp 5,400,000
Rp 12,500,000
Rp 10,900,000
Rp 10,750,000
Rp 2,000,000
Rp 16,550,000
Rp 9,000,000
Rp 220,000
Rp 30,250,000
Rp 5,382,500
Rp 7,500,000
Rp 31,026,250
Rp 12,000,000
Rp 93,266,250
Rp 1,342,740,000.00
REKAPITULASI
Rp - Rp 93,266,250.00
Rp 8,000,000.00 Rp -
Rp 3,500,000.00 Rp -
Rp - Rp 8,665,000.00
Rp - Rp 384,740,000.00
Rp - Rp 1,220,000.00
Rp - Rp -
Rp - Rp 14,800,000.00
Rp - Rp 8,000,000.00
Rp - Rp 7,200,000.00
Rp - Rp 5,400,000.00
Rp - Rp 12,500,000.00
Rp 93,266,250.00 Rp 10,900,000.00
Rp - Rp 10,750,000.00
Rp - Rp 2,000,000.00
Rp - Rp 16,550,000.00
Rp 31,200.00 Rp 9,000,000.00
Rp 42,100.00 Rp 220,000.00
Rp 51,100.00 Rp 30,250,000.00
Rp - Rp -
Rp - Rp -
Rp 61,200.00 Rp 5,382,500.00
Rp 62,200.00 Rp 7,500,000.00
Rp 62,400.00 Rp 31,026,250.00
Rp 62,600.00 Rp 12,000,000.00
Rp 105,139,050.00 Rp 671,370,000.00
PT SEHAT BAROKAH
CLOSING LEDGER
December-2023
Balance
Debit
31 SJR - - 138,060,000
31 CRJ 48,150,000 - 186,210,000
31 PJR - - 186,210,000
31 CPJ - 103,952,500 82,257,500
31 MJ 63,000,000 - 145,257,500
31 PCJ - - 145,257,500
31 AJ - - 145,257,500
11110 31 CJ - - 145,257,500
Balance
Debit
31 SJR - - 3,000,000
31 CRJ - - 3,000,000
31 PJR - - 3,000,000
31 CPJ 3,350,000 - 6,350,000
31 MJ - - 6,350,000
31 PCJ - 3,350,000 3,000,000
31 AJ - - 3,000,000
11120 31 CJ - - 3,000,000
Balance
Debit
31 SJR 89,575,000 - 144,575,000
31 CRJ - 33,000,000 111,575,000
31 PJR - - 111,575,000
31 CPJ - - 111,575,000
31 MJ - - 111,575,000
31 PCJ - - 111,575,000
31 AJ - - 111,575,000
11210 31 CJ - - 111,575,000
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
11220 31 CJ - - -
Balance
Debit
31 SJR - 52,300,000 29,700,000
31 CRJ - 9,000,000 20,700,000
31 PJR 38,000,000 - 58,700,000
31 CPJ - - 58,700,000
31 MJ - 2,200,000 56,500,000
31 PCJ - - 56,500,000
31 AJ - - 56,500,000
11310 31 CJ - - 56,500,000
Balance
Debit
31 SJR - - 6,800,000
31 CRJ - - 6,800,000
31 PJR - - 6,800,000
31 CPJ - - 6,800,000
31 MJ - - 6,800,000
31 PCJ 500,000 - 7,300,000
31 AJ - 3,300,000.00 4,000,000
11320 31 CJ - - 4,000,000

Balance
Debit
31 SJR - - 1,500,000
31 CRJ - - 1,500,000
31 PJR - - 1,500,000
31 CPJ - - 1,500,000
31 MJ - - 1,500,000
31 PCJ - - 1,500,000
31 AJ - - 1,500,000
11410 31 CJ - - 1,500,000
Balance
Debit
31 SJR - - 4,000,000
31 CRJ - - 4,000,000
31 PJR - - 4,000,000
31 CPJ - - 4,000,000
31 MJ - - 4,000,000
31 PCJ - - 4,000,000
31 AJ - 2,500,000.00 1,500,000
11420 31 CJ - - 1,500,000
Balance
Debit
31 SJR - - 335,000,000
31 CRJ - - 335,000,000
31 PJR - - 335,000,000
31 CPJ - - 335,000,000
31 MJ - - 335,000,000
31 PCJ - - 335,000,000
31 AJ - - 335,000,000
12100 31 CJ - - 335,000,000
Balance
Debit
31 SJR - - 275,000,000
31 CRJ - - 275,000,000
31 PJR - - 275,000,000
31 CPJ - - 275,000,000
31 MJ - - 275,000,000
31 PCJ - - 275,000,000
31 AJ - - 275,000,000
13100 31 CJ - - 275,000,000
Balance
Debit
31 SJR - - 160,000,000
31 CRJ - - 160,000,000
31 PJR - - 160,000,000
31 CPJ - - 160,000,000
31 MJ - - 160,000,000
31 PCJ - - 160,000,000
31 AJ - - 160,000,000
13210 31 CJ - - 160,000,000
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - 1,000,000.00 -
13220 31 CJ - - -
Balance
Debit
31 SJR - - 80,000,000
31 CRJ - - 80,000,000
31 PJR - - 80,000,000
31 CPJ - - 80,000,000
31 MJ - 80,000,000 -
31 PCJ - - -
31 AJ - - -
13301 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ 5,000,000 - -
31 PCJ - - -
31 AJ - - -
13302 31 CJ - - -
Balance
Debit
31 SJR - - 65,000,000
31 CRJ - - 65,000,000
31 PJR - - 65,000,000
31 CPJ - - 65,000,000
31 MJ - - 65,000,000
31 PCJ - - 65,000,000
31 AJ - 1,800,000.00 63,200,000
13401 31 CJ - - 63,200,000
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
13402 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 4,200,000 - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
21110 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - 41,800,000 -
31 CPJ 77,000,000 - -
31 MJ 2,420,000 - -
31 PCJ - - -
31 AJ - - -
21210 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ 1,300,000 - -
31 AJ - - -
21211 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - 31,026,250.00 -
21212 31 CJ - - -
Balance
Debit
31 SJR - 8,110,000 -
31 CRJ - 1,380,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ 83,190,000.00 - -
21310 31 CJ - - -
Balance
Debit
31 SJR - - 56,100,000
31 CRJ - - 56,100,000
31 PJR 3,800,000 - 59,900,000
31 CPJ - - 59,900,000
31 MJ - 220,000 59,680,000
31 PCJ - - 59,680,000
31 AJ - 59,680,000.00 -
21320 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - 23,510,000.00 -
21213 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 15,000,000 - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
22100 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
31100 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
31200 31 CJ - 93,266,250.00 -
Balance
Debit
31 SJR - 81,100,000 -
31 CRJ - 13,800,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
41100 31 CJ 8,000,000.00 - -
Balance
Debit
31 SJR - 365,000 -
31 CRJ - 135,000 -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
42100 31 CJ 3,500,000.00 - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
42200 31 CJ - - -
Balance
Debit
31 SJR - - 8,500,000
31 CRJ 165,000 - 8,665,000
31 PJR - - 8,665,000
31 CPJ - - 8,665,000
31 MJ - - 8,665,000
31 PCJ - - 8,665,000
31 AJ - - 8,665,000
42300 31 CJ - 8,665,000.00 -
Balance
Debit
31 SJR 52,300,000 - 375,740,000
31 CRJ 9,000,000 - 384,740,000
31 PJR - - 384,740,000
31 CPJ - - 384,740,000
31 MJ - - 384,740,000
31 PCJ - - 384,740,000
31 AJ - - 384,740,000
51100 31 CJ - 384,740,000.00 -
Balance
Debit
31 SJR - - 1,220,000
31 CRJ - - 1,220,000
31 PJR - - 1,220,000
31 CPJ - - 1,220,000
31 MJ - - 1,220,000
31 PCJ - - 1,220,000
31 AJ - - 1,220,000
52000 31 CJ - 1,220,000.00 -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - 880,000 -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
53000 31 CJ - - -
Balance
Debit
31 SJR - - 14,000,000
31 CRJ - - 14,000,000
31 PJR - - 14,000,000
31 CPJ - - 14,000,000
31 MJ - - 14,000,000
31 PCJ 800,000 - 14,800,000
31 AJ - - 14,800,000
61100 31 CJ - 14,800,000.00 -
Balance
Debit
31 SJR - - 8,000,000
31 CRJ - - 8,000,000
31 PJR - - 8,000,000
31 CPJ - - 8,000,000
31 MJ - - 8,000,000
31 PCJ - - 8,000,000
31 AJ - - 8,000,000
61200 31 CJ - 8,000,000.00 -

Balance
Debit
31 SJR - - 7,200,000
31 CRJ - - 7,200,000
31 PJR - - 7,200,000
31 CPJ - - 7,200,000
31 MJ - - 7,200,000
31 PCJ - - 7,200,000
31 AJ - - 7,200,000
62100 31 CJ - 7,200,000.00 -
Balance
Debit
31 SJR - - 5,400,000
31 CRJ - - 5,400,000
31 PJR - - 5,400,000
31 CPJ - - 5,400,000
31 MJ - - 5,400,000
31 PCJ - - 5,400,000
31 AJ - - 5,400,000
62200 31 CJ - 5,400,000.00 -
Balance
Debit
31 SJR - - 12,500,000
31 CRJ - - 12,500,000
31 PJR - - 12,500,000
31 CPJ - - 12,500,000
31 MJ - - 12,500,000
31 PCJ - - 12,500,000
31 AJ - - 12,500,000
62300 31 CJ - 12,500,000.00 -
Balance
Debit
31 SJR - - 7,600,000
31 CRJ - - 7,600,000
31 PJR - - 7,600,000
31 CPJ - - 7,600,000
31 MJ - - 7,600,000
31 PCJ - - 7,600,000
31 AJ 3,300,000.00 - 10,900,000
62400 31 CJ 93,266,250.00 10,900,000.00 93,266,250
Balance
Debit
31 SJR - - 10,000,000
31 CRJ - - 10,000,000
31 PJR - - 10,000,000
31 CPJ - - 10,000,000
31 MJ - - 10,000,000
31 PCJ 750,000 - 10,750,000
31 AJ - - 10,750,000
62500 31 CJ - 10,750,000.00 -
Balance
Debit
31 SJR - - 2,000,000
31 CRJ - - 2,000,000
31 PJR - - 2,000,000
31 CPJ - - 2,000,000
31 MJ - - 2,000,000
31 PCJ - - 2,000,000
31 AJ - - 2,000,000
62600 31 CJ - 2,000,000.00 -
Balance
Debit
31 SJR - - 13,750,000
31 CRJ - - 13,750,000
31 PJR - - 13,750,000
31 CPJ - - 13,750,000
31 MJ - - 13,750,000
31 PCJ - - 13,750,000
31 AJ 2,800,000.00 - 16,550,000
62700 31 CJ - 16,550,000.00 -
Balance
Debit
31 SJR - - 6,500,000
31 CRJ - - 6,500,000
31 PJR - - 6,500,000
31 CPJ - - 6,500,000
31 MJ - - 6,500,000
31 PCJ - - 6,500,000
31 AJ 2,500,000.00 - 9,000,000
62800 31 CJ 31,200.00 9,000,000.00 31,200
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ 220,000 - 220,000
31 MJ - - 220,000
31 PCJ - - 220,000
31 AJ - - 220,000
62900 31 CJ 42,100.00 220,000.00 42,100
Balance
Debit
31 SJR - - 26,500,000
31 CRJ - - 26,500,000
31 PJR - - 26,500,000
31 CPJ 3,750,000 - 30,250,000
31 MJ - - 30,250,000
31 PCJ - - 30,250,000
31 AJ - - 30,250,000
63100 31 CJ 51,100.00 30,250,000.00 51,100
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
81000 31 CJ - - -
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ - - -
82000 31 CJ - - -
Balance
Debit
31 SJR - - 4,070,000
31 CRJ - - 4,070,000
31 PJR - - 4,070,000
31 CPJ 1,500,000 187,500 5,382,500
31 MJ - - 5,382,500
31 PCJ - - 5,382,500
31 AJ - - 5,382,500
91000 31 CJ 61,200.00 5,382,500.00 61,200
Balance
Debit
31 SJR - - 7,500,000
31 CRJ - - 7,500,000
31 PJR - - 7,500,000
31 CPJ - - 7,500,000
31 MJ - - 7,500,000
31 PCJ - - 7,500,000
31 AJ - - 7,500,000
92000 31 CJ 62,200.00 7,500,000.00 62,200
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ - - -
31 PCJ - - -
31 AJ 31,026,250.00 - 31,026,250
93000 31 CJ 62,400.00 31,026,250.00 62,400
Balance
Debit
31 SJR - - -
31 CRJ - - -
31 PJR - - -
31 CPJ - - -
31 MJ 12,000,000 - 12,000,000
31 PCJ - - 12,000,000
31 AJ - - 12,000,000
94000 31 CJ 62,600.00 12,000,000.00 62,600
Account Number:
11110
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11120
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11210
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11220
Balance
Credit
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
3,600,000
Account Number:
11310
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11320
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11410
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
11420
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
12100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
13100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
13210
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
13220
Balance
Credit
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
15,250,000
16,250,000
16,250,000
Account Number:
13301
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
13302
Balance
Credit
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
-
-
-
-
Account Number:
13401
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
13402
Balance
Credit
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
21,500,000
Account Number:
21110
Balance
Credit
4,200,000
4,200,000
4,200,000
4,200,000
-
-
-
-
-
Account Number:
21210
Balance
Credit
77,000,000
77,000,000
77,000,000
118,800,000
41,800,000
39,380,000
39,380,000
39,380,000
39,380,000
Account Number:
21211
Balance
Credit
1,300,000
1,300,000
1,300,000
1,300,000
1,300,000
1,300,000
-
-
-
Account Number:
21212
Balance
Credit
-
-
-
-
-
-
-
31,026,250
31,026,250
Account Number:
21310
Balance
Credit
73,700,000
81,810,000
83,190,000
83,190,000
83,190,000
83,190,000
83,190,000
-
-
Account Number:
21320
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
21213
Balance
Credit
-
-
-
-
-
-
-
23,510,000
23,510,000
Account Number:
22100
Balance
Credit
100,000,000
100,000,000
100,000,000
100,000,000
85,000,000
85,000,000
85,000,000
85,000,000
85,000,000
Account Number:
31100
Balance
Credit
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
790,000,000
Account Number:
31200
Balance
Credit
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
53,000,000
146,266,250
Account Number:
41100
Balance
Credit
554,500,000
635,600,000
649,400,000
649,400,000
649,400,000
649,400,000
649,400,000
649,400,000
641,400,000
Account Number:
42100
Balance
Credit
7,500,000
7,865,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
8,000,000
4,500,000
Account Number:
42200
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
42300
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
51100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
52000
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
53000
Balance
Credit
1,090,000
1,090,000
1,090,000
1,090,000
1,970,000
1,970,000
1,970,000
1,970,000
1,970,000
Account Number:
61100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
61200
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62200
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62300
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62400
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62500
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62600
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62700
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62800
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
62900
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
63100
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
81000
Balance
Credit
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
3,500,000
Account Number:
82000
Balance
Credit
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
8,500,000
Account Number:
91000
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
92000
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
93000
Balance
Credit
-
-
-
-
-
-
-
-
-
Account Number:
94000
Balance
Credit
-
-
-
-
-
-
-
-
-
PT SEHAT BAROKAH
CLOSING BALANCE
31 DECEMBER 2023
Desember 2013
DEBIT KREDIT
11110 Cash in Bank Rp 145,257,500 Rp -
11120 Petty Cash Rp 3,000,000 Rp -
11210 Account Receivable Rp 111,575,000 Rp -
11220 Allowance for Doubful Debt Rp - Rp 3,600,000
11310 Marchandise Inventory Rp 56,500,000 Rp -
11320 Supplies Rp 4,000,000 Rp -
11410 Prepaid Rent Rp 1,500,000 Rp -
11420 Prepaid Insurance Rp 1,500,000 Rp -
12100 Stock Investment Rp 335,000,000 Rp -
13100 Land Rp 275,000,000 Rp -
13210 Building at Cost Rp 160,000,000 Rp -
13220 Building Accumulated Depr Rp - Rp 16,250,000
13301 Vehicle at Cost Rp - Rp -
13302 Vehicle Accum Dep Rp - Rp -
13401 Equipment at Cost Rp 63,200,000 Rp -
13402 Equipment Accum Dep Rp - Rp 21,500,000
21110 Credit Card Rp - Rp -
21210 Account Payable Rp - Rp 39,380,000
21211 Accruad Expense Rp - Rp -
21212 Income Tax Payable Rp - Rp 31,026,250
21310 PPN Outcome Rp - Rp -
21320 PPN Income Rp - Rp -
21213 PPN Payable Rp - Rp 23,510,000
22100 Bank Mandiri Loan (KUK) Rp - Rp 85,000,000
31100 Comman Stock Rp - Rp 790,000,000
31200 Retained Earning Rp - Rp 146,266,250
Rp 1,156,532,500 Rp 1,156,532,500
#REF!

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Dibukukan oleh Disetujui oleh Dibayar oleh

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Dibukukan oleh Disetujui oleh Dibayar oleh

Uang Tunai Cek No. Cek: B13 Tgl. Cek

Diterima dari Toko Dita. Jl. Solokan 20 Jakarta

Pelunasan faktur SPJII-12 S. Parman 30 November 2023

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2 set Accu-Chek Rp 500.000 total

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Dibayarkan Kepada PT. PLN Jl. Sudirman Jakarta

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Dibayarkan Kepada PDAM JL. Dr R Goaris

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Diterima dari PT Mekar Nusa Dua

Keterangan Pelunasan faktur MN22-11 Tertanggal 30 November 2023

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Kepada Yth. S. Parman. Kirim

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Uang Tunai Cek No. Cek: C12-2 Tgl. Cek

Dibayar dari PT Cipta Pesona

Pelunasan Faktur LIJ14 tertanggal 26 November 2023

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Uang Tunai Cek No. Cek: AM12 Tgl. Cek

Diterima dari Tuan Suyoko

Penjualan tunai satu-satunya kendaraaan (Vehicle) yang dimiliki

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Uang Tunai Cek No. Cek: KC9 Tgl. Cek

Diterima dari Toko Baru, Jl. Tunggul

Pelunasan Faktur FPJ11-11 tertanggal 25 November 2023

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Kepada Yth. S. Parman. Kirim

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Kepada Yth. S. Parman. Kirim

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Voucher KAS KECIL

Dibukukan oleh Disetujui oleh Dibayar oleh

Bukti penyetoran bank

Dibayarkan Kepada BCA KCP

Uang Tunai Cek No. Cek: C12-5 Tgl. Cek

Dibayar dari PT NUSA PERSADA

Pelunasan Faktur NP8-11 tertanggal 18 november 2023

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Kepada Yth. S. Parman. Kirim

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Uang Tunai Cek No. Cek: C12-5 Tgl. Cek

Dibayar dari CITY BANK

Pelunasan utang kartu kredit (Master Card) desember 2023

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Uang Tunai Cek No. Cek: C12-6 Tgl. Cek

Dibayar dari BANK MANDIRI