PT.

AC NOL DERAJAT
TRIAL BALANCE
November 30, 2021

NO. ACCOUNT DEBET CREDIT

11100 Cash In Bank 600,767,900 -

11200 Petty Cash 10,000,000 -
11300 Accounts Receivable 1,130,500,000 -
11400 Allowance for Doubtful Accounts - 96,240,400
11500 Employee Receivable 13,500,000 -
11600 Merchandise Inventory 408,190,000 -
11700 Office Supplies 9,642,500 -
11800 Prepaid Insurance 83,120,000 -
11900 Prepaid Rent 12,662,000 -
11901 Value Added Tax - In (VATIn) 78,904,000 -
11902 Prepaid Income Tax 108,631,600
12100 Investment 986,425,000 -
13100 Land 1,250,000,000 -
13200 Building 700,000,000 -
13201 Accumulated Depreciation - Building - 140,000,000
13300 Vehichle 279,000,000 -
13301 Accumulated Depreciation - Vehichle - 104,625,000
13400 Equipment 105,000,000
13401 Accumulated Depreciation - Equipment 21,000,000
21100 Accounts Payable - 830,000,000
21200 Accrued Expense - 45,300,000
21300 Value Added Tax - Out (VAT - Out) - 103,116,000
21301 Income Tax Payable 21 - 1,849,000
21302 Income Tax Payable 23 - -
21303 Income Tax Payable 25 - 9,875,600
21400 Deviden Payable
22100 Bank Loan - 256,840,000
31000 Share Capital - Ordinary - 1,575,000,000
31100 Dividend
31200 Additional Paid In Capital - 305,000,000
31300 Retained Earnings - 1,405,280,642
31400 Income Summary - -
41000 Sales - 11,095,860,000
41100 Sales Discounts 189,330,000 -
41200 Sales Returns and Allowance 263,200,000 -
51000 Cost of Merchadise Sold 8,777,240,000 -
51100 Purchase discount 95,000,000
61100 Utilities Expense 50,826,415
61200 Office Supplies Expense 115,000,000
61300 Bad Debt Expense - -
61401 Depreciation Expense - Building 32,083,000 -
61402 Depreciation Expense - Vehicle 31,968,750
61403 Depreciation Expense - Equipment 9,625,000
61500 Insurance Expense 23,500,720 -
61600 Rent Expense 121,500,000 -
61700 Wages &Salaries Expense 506,780,000 -
61800 Transportation Expense 41,800,000 -
61900 Advertising Expense 89,560,000 -
62000 Other operating Expense 27,060,000 -
81000 Interest Revenue - 11,375,260
81200 Freight Collected - 420,000
81300 Late Fees Collected
81400 Gain (Loss) Fixed asset
81500 Deviden Income
82000 Bank Charges 10,400,000 -
82100 Interest Expense 21,808,777
91002 Income tax Expense article 4 (2) 8,756,240 -
91003 Income tax Expense
JUMLAH 16,096,781,902 16,096,781,902

1
 PT AC Nol derajat
INVENTORY CARD
Dec-21

NAME : AC SUMSANG SX-001

DECEMBER, 2021
( In Rupiah ) METODE : AVERAGE
INVOICE NO DESCRIPTION IN OUT BALANCE
DATE
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
1 Opening Balance 17 12,970,000
2 SJ-2/12/1 PT BARAYA 12 12,970,000 155,640,000 5 12,970,000
3 NK-2/12/1 PT BARAYA (1) 12,970,000 (12,970,000) 6 12,970,000
5 FR-4/12 PT FREON 10 14,267,000 142,670,000 16 13,780,625
21 SJ-21/12/3 PT DINOYO 11 13,780,625 151,586,875 5 13,780,625
NAME : AC GL GSX-002
DECEMBER, 2021
( In Rupiah ) METODE : AVERAGE
INVOICE NO DESCRIPTION IN OUT BALANCE
DATE
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
1 OPENING BALANCE 13 8,150,000
2 SJ-2/12/1 PT BARAYA 10 8,150,000 81,500,000 3 8,150,000
3 NK-2/12/1 PT BARAYA (1) 8,150,000 (8,150,000) 4 8,150,000
5 FR-4/12 PT FREON 11 8,965,000 98,615,000 15 8,747,667
21 SJ-21/12/3 PT DINOYO 9 8,747,667 78,729,000 6 8,747,667

13
NAME : AC NAPASONIC JSX-003
DECEMBER, 2021
( In Rupiah ) METODE : AVERAGE
INVOICE NO DESCRIPTION IN OUT BALANCE
DATE
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
1 OPENING BALANCE 15 5,450,000
2 SJ-2/12/1 PT BARAYA 10 5,450,000 54,500,000 5 5,450,000
5 FR-4/12 PT FREON 10 5,995,000 59,950,000 15 5,813,333
21 SJ-21/12/3 PT DINOYO 7 5,813,333 40,693,333 8 5,813,333
TODE : AVERAGE

TOTAL
220,490,000
64,850,000
77,820,000
220,490,000
68,903,125
TODE : AVERAGE

TOTAL
105,950,000
24,450,000
32,600,000
131,215,000
52,486,000
TODE : AVERAGE

TOTAL
81,750,000
27,250,000
87,200,000
46,506,667
 DAFTAR ASET TETAP
TAHUN 2021

Harga Perolehan Akumulasi Depresiasi

Jennis Aktiva Tanggal Tanggal
No tetap Perolehan Penghentian tarif (%) NILAI BUKU TAHUN 2021
So.31.12.2020 Debit Kredit So.31.12.2021 So.30.11.2021 Debit Kredit So.31.12.2021
LAND
1 Land 5-Jan-13 0 0% 1,250,000,000 1,250,000,000 - 1,250,000,000
Jumlah 1,250,000,000 - - 1,250,000,000 - - - - 1,250,000,000
BUILDING
1 Bangunan 30-Nov-17 5% 700,000,000 700,000,000 140,000,000 2,916,667 142,916,667 557,083,333

VEHICLES
1 Kendaraan 28-Nov-18 12/23/2021 12.5% 279,000,000 279,000,000 - 104,625,000 - - 104,625,000 (104,625,000)
2 RX King yamaha 15-Dec-21 12.5% 18,250,000 18,250,000 - 190,104 190,104 18,059,896
279,000,000 18,250,000 279,000,000 18,250,000 104,625,000 - 190,104 104,815,104 (86,565,104)
EQUIPMENT
1 Komputer 2-Dec-19 10% 105,000,000 105,000,000 21,000,000 875,000 21,875,000 83,125,000
105,000,000 - - 105,000,000 21,000,000 - 875,000 21,875,000 83,125,000

Total 2,334,000,000 18,250,000 279,000,000 2,073,250,000 265,625,000 - 3,981,771 269,606,771 1,803,643,229

 PT. AC NOL DERAJAT
Sales Journal
December 2021

Debit Credit

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

11300 51000 41000 21300 11600

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Cash Receipt Journal
December 2021 Page :
DEBIT CREDIT
OTHER OTHER
Accounts
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT ACCT
Account Debited AMOUNT Receivable AMOUNT
NO. NO.

41100 11100 11300

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 PT. AC NOL DERAJAT
Purchase Journal
December 2021

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

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 PT. AC NOL DERAJAT
Cash Payment Journal
December 2021 Page :
DEBIT CREDIT
Docoument
DATE ACCOUNT DEBITED Accounts OTHER OTHER
Number Cash In Bank Petty Cash
Payable Acc No AMOUNT Acc No Acct Name AMOUNT
21100 11100 11200

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paraf

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Err:504 62,000 Rp585,000 #REF!

Err:504 61,900 Rp900,000 Rp900,000
Err:504 21,200 #REF! #REF!
Err:504 #REF! #REF!
Err:504 - - -
Err:504 - #REF!
Err:504 - - #REF! #REF!
Err:504 - -
Err:504 - - -
Err:504 #REF!
 PT. AC NOL DERAJAT
Memorial Journal
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION

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 PT SEJUK DINAMIKA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 600,767,900
31 CRJ
31 CPJ
31 SJR
31 PJR
11100 31 MJM

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000
31 CRJ
31 CPJ
31 SJR
31 PJR
11200 31 MJM

Account Number:
Account: Accounts Receivable GENERAL LEDGER 11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,130,500,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11300 31 MJM

Account Number:
Account: Allowance for Doubtful Accounts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 96,240,400
31 SJR
31 CRJ
31 CPJ
31 PJR
11400 31 MJM

Account Number:
Account: Employee Receivable GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13,500,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11500 31 MJM

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 408,190,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11600 31 MJM
 Account Number:
Account: Office Supplies GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,642,500
31 SJR
31 CRJ
31 CPJ
31 PJR
11700 31 MJM

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 83,120,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11800 31 MJM

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 12,662,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11900 31 MJM

Account Number:
Account: Value Added Tax - In (VATIn) GENERAL LEDGER 11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 78,904,000
31 SJR
31 CRJ
31 CPJ
31 PJR
11901 31 MJM

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER 11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108,631,600
31 SJR
31 CRJ
31 CPJ
31 PJR
11902 31 MJM

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 986,425,000
31 SJR
31 CRJ
31 CPJ
31 PJR
12100 31 MJM
 Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,250,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13100 31 MJM

Account Number:
Account: Building GENERAL LEDGER 13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 700,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13200 31 MJM

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER 13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 140,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13201 31 MJM

Account Number:
Account: Vehichle GENERAL LEDGER 13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 279,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13300 31 MJM

Account Number:
Account: Accumulated Depreciation - Vehichle GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 104,625,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13301 31 MJM

Account Number:
Account: Equipment GENERAL LEDGER 13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13400 31 MJM

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 21,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
13401 31 MJM
 Account Number:
Account: Accounts Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 830,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21100 31 MJM

Account Number:
Account: Accrued Expense GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 45,300,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21200 31 MJM

Account Number:
Account: Value Added Tax - Out (VAT - Out) GENERAL LEDGER 21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 103,116,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21300 31 MJM

Account Number:
Account: Income Tax Payable 21 GENERAL LEDGER 21301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,849,000
31 SJR
31 CRJ
31 CPJ
31 PJR
21301 31 MJM

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

Account Number:
Account: Income Tax Payable 25 GENERAL LEDGER 21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,875,600
31 SJR
31 CRJ
31 CPJ
31 PJR
21303 31 MJM
 Account Number:
Account: Deviden Payable GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 SJR
31 CRJ
31 CPJ
31 PJR
21400 31 MJM

Account Number:
Account: Bank Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 256,840,000
31 SJR
31 CRJ
31 CPJ
31 PJR
22100 31 MJM

Account Number:
Account: Share Capital - Ordinary GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,575,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
31000 31 MJM

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

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 305,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
31200 31 MJM

Account Number:
Account: Retained Earnings GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,405,280,642
31 SJR
31 CRJ
31 CPJ
31 PJR
31300 31 MJM
 Account Number:
Account: Income Summary GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 SJR
31 CRJ
31 CPJ
31 PJR
31400 31 MJM

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,095,860,000
31 SJR
31 CRJ
31 CPJ
31 PJR
41000 31 MJM

Account Number:
Account: Sales Discounts GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 189,330,000
31 SJR
31 CRJ
31 CPJ
31 PJR
41100 31 MJM

Account Number:
Account: Sales Returns and Allowance GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 263,200,000
31 SJR
31 CRJ
31 CPJ
31 PJR
41200 31 MJM

Account Number:
Account: Cost of Merchadise Sold GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,777,240,000
31 SJR
31 CRJ
31 CPJ
31 PJR
51000 31 MJM

Account Number:
Account: Purchase discount GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 95,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
51100 31 MJM
 Account Number:
Account: Utilities Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50,826,415
31 SJR
31 CRJ
31 CPJ
31 PJR
61100 31 MJM

Account Number:
Account: Office Supplies Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 115,000,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61200 31 MJM

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

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER 61401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 32,083,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61401 31 MJM

Account Number:
Account: Depreciation Expense - Vehicle GENERAL LEDGER 61402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31,968,750
31 SJR
31 CRJ
31 CPJ
31 PJR
61402 31 MJM

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 61403
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,625,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61403 31 MJM
 Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,500,720
31 SJR
31 CRJ
31 CPJ
31 PJR
61500 31 MJM

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 121,500,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61600 31 MJM

Account Number:
Account: Wages &Salaries Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 506,780,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61700 31 MJM

Account Number:
Account: Transportation Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 41,800,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61800 31 MJM

Account Number:
Account: Advertising Expense GENERAL LEDGER 61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 89,560,000
31 SJR
31 CRJ
31 CPJ
31 PJR
61900 31 MJM

Account Number:
Account: Other operating Expense GENERAL LEDGER 62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 27,060,000
31 SJR
31 CRJ
31 CPJ
31 PJR
62000 31 MJM
 Account Number:
Account: Interest Revenue GENERAL LEDGER 81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,375,260
31 SJR
31 CRJ
31 CPJ
31 PJR
81000 31 MJM

Account Number:
Account: Freight Collected GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 420,000
31 SJR
31 CRJ
31 CPJ
31 PJR
81200 31 MJM

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

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

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

Account Number:
Account: Bank Charges GENERAL LEDGER 82000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,400,000
31 SJR
31 CRJ
31 CPJ
31 PJR
82000 31 MJM
 Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 21,808,777
31 SJR
31 CRJ
31 CPJ
31 PJR
82100 31 MJM

Account Number:
Account: Income tax Expense article 4 (2) GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,756,240
31 SJR
31 CRJ
31 CPJ
31 PJR
91002 31 MJM

Account Number:
Account: Income tax Expense GENERAL LEDGER 91003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 SJR
31 CRJ
31 CPJ
31 PJR
91003 31 MJM
 PT. AC NOL DERAJAT
TRIAL BALANCE
December 31, 2021

NO. ACCOUNT DEBET CREDIT

11100 Cash In Bank

11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Accounts
11500 Employee Receivable
11600 Merchandise Inventory
11700 Office Supplies
11800 Prepaid Insurance
11900 Prepaid Rent
11901 Value Added Tax - In (VATIn)
11902 Prepaid Income Tax
12100 Investment
13100 Land
13200 Building
13201 Accumulated Depreciation - Building
13300 Vehichle
13301 Accumulated Depreciation - Vehichle
13400 Equipment
13401 Accumulated Depreciation - Equipment
21100 Accounts Payable
21200 Accrued Expense
21300 Value Added Tax - Out (VAT - Out)
21301 Income Tax Payable 21
21302 Income Tax Payable 23
21303 Income Tax Payable 25
21400 Deviden Payable
22100 Bank Loan
31000 Share Capital - Ordinary
31100 Dividend
31200 Additional Paid In Capital
31300 Retained Earnings
31400 Income Summary
41000 Sales
41100 Sales Discounts
41200 Sales Returns and Allowance
51000 Cost of Merchadise Sold
51100 Purchase discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Bad Debt Expense
61401 Depreciation Expense - Building
61402 Depreciation Expense - Vehicle
61403 Depreciation Expense - Equipment
61500 Insurance Expense
61600 Rent Expense
61700 Wages &Salaries Expense
61800 Transportation Expense
61900 Advertising Expense
62000 Other operating Expense
81000 Interest Revenue
81200 Freight Collected
81300 Late Fees Collected
81400 Gain (Loss) Fixed asset
81500 Deviden Income
82000 Bank Charges
82100 Interest Expense
91002 Income tax Expense article 4 (2)
91003 Income tax Expense
JUMLAH

28
 PT. AC NOL DERAJAT
Memorial Journal (ADJUSTMENT)
December 2021 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
 PT. AC NOL DERAJAT
worksheet desember 2021
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Accounts
11500 Employee Receivable
11600 Merchandise Inventory
11700 Office Supplies
11800 Prepaid Insurance
11900 Prepaid Rent
11901 Value Added Tax - In (VATIn)
11902 Prepaid Income Tax
12100 Investment
13100 Land
13200 Building
13201 Accumulated Depreciation - Building
13300 Vehichle
13301 Accumulated Depreciation - Vehichle
13400 Equipment
13401 Accumulated Depreciation - Equipment
21100 Accounts Payable
21200 Accrued Expense
21300 Value Added Tax - Out (VAT - Out)
21301 Income Tax Payable 21
21302 Income Tax Payable 23
21303 Income Tax Payable 25
21400 Deviden Payable
22100 Bank Loan
31000 Share Capital - Ordinary
31100 Dividend
31200 Additional Paid In Capital
Jumlah Yang Dipindahkan
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah Yang Dipindahkan
31300 Retained Earnings
31400 Income Summary
41000 Sales
41100 Sales Discounts
41200 Sales Returns and Allowance
51000 Cost of Merchadise Sold
51100 Purchase discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Bad Debt Expense
61401 Depreciation Expense - Building
61402 Depreciation Expense - Vehicle
61403 Depreciation Expense - Equipment
61500 Insurance Expense
61600 Rent Expense
61700 Wages &Salaries Expense
61800 Transportation Expense
61900 Advertising Expense
62000 Other operating Expense
81000 Interest Revenue
81200 Freight Collected
81300 Late Fees Collected
81400 Gain (Loss) Fixed asset
81500 Deviden Income
82000 Bank Charges
82100 Interest Expense
91002 Income tax Expense article 4 (2)
91003 Income tax Expense

31400 Income Summary

 PT. AC NOL DERAJAT
INCOME STATEMENT
For The Year Ended, December, 31, 2021
###
###
###

###
###

###
###
###
###
###
###
###
###
###
###
###
###

###
###
###
###

###
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###

###
###
 PT. AC NOL DERAJAT
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2021

Additional Paid In
Description Capital Stock Retained Earning Total
Capital
Balance Sheet at December, 31, 2020 1,225,000,000 245,000,000 1,405,280,642 2,875,280,642
Isuance Capital
Net Income
Dividen
Balance Sheet at December, 31, 2021
 PT. AC NOL DERAJAT
BALANCE SHEET
AS AT DECEMBER, 31, 2020 and 2021

ASSETS 2021 2020

Current Assets
Err:540 Cash In Bank 338,143,292
Err:540 Petty Cash 10,000,000
Err:540 Accounts Receivable 68,540,000
Err:540 Allowance for Doubtful Accounts (96,240,400)
Err:540 Employee Receivable 15,400,000
Err:540 Merchandise Inventory 438,290,000
Err:540 Office Supplies 5,240,000
Err:540 Prepaid Insurance 84,710,000
Prepaid Rent 230,400,000
Value Added Tax - In (VATIn) 57,860,000
Prepaid Income Tax 25,000,000
Amount 1,177,342,892
Non Current Assets
Err:540 Investment 986,425,000
Err:540 Land 1,250,000,000
Err:540 Building 700,000,000
Err:540 Accumulated Depreciation - Building (107,916,667)
Err:540 Vehichle 279,000,000
Err:540 Accumulated Depreciation - Vehichle (72,656,250)
Err:540 Equipment 105,000,000
Err:540 Accumulated Depreciation - Equipment (11,375,333)
Amount 3,128,476,750
Total Assets 4,305,819,642

LIABILITIES & EQUITIES 2021 2020

Current Liabilities
Accounts Payable 740,830,000
Accrued Expense 31,670,000
Value Added Tax - Out (VAT - Out) 90,650,000
Income Tax Payable 21 1,849,000
Income Tax Payable 23 -
Income Tax Payable 25 58,700,000
Deviden Payable 250,000,000
Amount 1,173,699,000
Long Term Debts
Bank Loan 256,840,000

Equities
Share Capital - Ordinary 1,225,000,000
Additional Paid In Capital 245,000,000
Retained Earnings 1,405,280,642
Amount 2,875,280,642
Total Liabilities & Equites 4,305,819,642
 PT. AC NOL DERAJAT
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2021
OPERATING ACTIVITIES
Earning After Taxes
0 Bad Debt Expense
Gain (Loss) Fixed asset
### Depreciation Expense - Building
### Depreciation Expense - Vehicle
### Depreciation Expense - Equipment
0 Accounts Receivable
### Employee Receivable
### Merchandise Inventory
### Office Supplies
### Prepaid Insurance
### Prepaid Rent
### Value Added Tax - In (VATIn)
### Prepaid Income Tax
### Accounts Payable
Accrued Expense
Value Added Tax - Out (VAT - Out)
Income Tax Payable 21
Income Tax Payable 23
0 Income Tax Payable 25
Net Cash Flow from Operating Activities
INVESTING ACTIVITIES
0 Sale of Vehicle
0 Purchases Vehicles
Net Cash Flow Used to Investing Activities
FINANCING ACTIVITIES
### Bank Loan Payment
### Isuance Capital Stock
0 Payment of Devidend
Net Cash Flow from Financing Activities

Change Cash & Equivalent Cash

Cash & Equivalent Cash, December, 31, 2020
Cash & Equivalent Cash, December, 31, 2021
1, 2021
 PT. AC NOL DERAJAT
Memorial Journal (CLOSING ENTRY)
December 2021 Page :

DOC.
DATE NO. DESCRIPTION REF DEBIT CREDIT
 PT. AC NOL DERAJAT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,293,348,092
31 Adjustment JM
11100 31 Closing JM

Account Number:
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,000,000
31 Adjustment JM
11200 31 Closing JM

Account Number:
Account: Accounts Receivable GENERAL LEDGER 11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 648,200,000
31 Adjustment JM
11300 31 Closing JM

Account Number:
Account: Allowance for Doubtful Accounts GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 96,240,400
31 Adjustment JM
11400 31 Closing JM

Account Number:
Account: Employee Receivable GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 13,500,000
31 Adjustment JM
11500 31 Closing JM

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 167,895,792
31 Adjustment JM
11600 31 Closing JM
 Account Number:
Account: Office Supplies GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,142,500
31 Adjustment JM
11700 31 Closing JM

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 83,120,000
31 Adjustment JM
11800 31 Closing JM

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 162,662,000
31 Adjustment JM
11900 31 Closing JM

Account Number:
Account: Value Added Tax - In (VATIn) GENERAL LEDGER 11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 30,123,500
31 Adjustment JM
11901 31 Closing JM

Account Number:
Account: Prepaid Income Tax GENERAL LEDGER 11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 108,631,600
31 Adjustment JM
11902 31 Closing JM

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 986,425,000
31 Adjustment JM
12100 31 Closing JM
 Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,250,000,000
31 Adjustment JM
13100 31 Closing JM

Account Number:
Account: Building GENERAL LEDGER 13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 700,000,000
31 Adjustment JM
13200 31 Closing JM

Account Number:
Account: Accumulated Depreciation - Building GENERAL LEDGER 13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 140,000,000
31 Adjustment JM
13201 31 Closing JM

Account Number:
Account: Vehichle GENERAL LEDGER 13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 18,250,000
31 Adjustment JM
13300 31 Closing JM

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

Account Number:
Account: Equipment GENERAL LEDGER 13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 105,000,000
31 Adjustment JM
13400 31 Closing JM

Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 21,000,000
31 Adjustment JM
13401 31 Closing JM
 Account Number:
Account: Accounts Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 631,358,500
31 Adjustment JM
21100 31 Closing JM

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

Account Number:
Account: Value Added Tax - Out (VAT - Out) GENERAL LEDGER 21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 72,300,000
31 Adjustment JM
21300 31 Closing JM

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

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

Account Number:
Account: Income Tax Payable 25 GENERAL LEDGER 21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 Adjustment JM
21303 31 Closing JM
 Account Number:
Account: Deviden Payable GENERAL LEDGER 21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 283,500,000
31 Adjustment JM
21400 31 Closing JM

Account Number:
Account: Bank Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 244,964,600
31 Adjustment JM
22100 31 Closing JM

Account Number:
Account: Share Capital - Ordinary GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,575,000,000
31 Adjustment JM
31000 31 Closing JM

Account Number:
Account: Dividend GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 283,500,000
31 Adjustment JM
31100 31 Closing JM

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 305,000,000
31 Adjustment JM
31200 31 Closing JM

Account Number:
Account: Retained Earnings GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 1,405,280,642
31 Adjustment JM
31300 31 Closing JM
 Account Number:
Account: Income Summary GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 Adjustment JM
31400 31 Closing JM

Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,845,260,000
31 Adjustment JM
41000 31 Closing JM

Account Number:
Account: Sales Discounts GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 189,330,000 -
31 Adjustment JM
41100 31 Closing JM

Account Number:
Account: Sales Returns and Allowance GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 289,600,000
31 Adjustment JM
41200 31 Closing JM

Account Number:
Account: Cost of Merchadise Sold GENERAL LEDGER 51000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,318,769,208
31 Adjustment JM
51000 31 Closing JM

Account Number:
Account: Purchase discount GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 100,592,000
31 Adjustment JM
51100 31 Closing JM
 Account Number:
Account: Utilities Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 50,826,415
31 Adjustment JM
61100 31 Closing JM

Account Number:
Account: Office Supplies Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 115,000,000
31 Adjustment JM
61200 31 Closing JM

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

Account Number:
Account: Depreciation Expense - Building GENERAL LEDGER 61401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 32,083,000
31 Adjustment JM
61401 31 Closing JM

Account Number:
Account: Depreciation Expense - Vehicle GENERAL LEDGER 61402
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31,968,750
31 Adjustment JM
61402 31 Closing JM

Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 61403
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9,625,000
31 Adjustment JM
61403 31 Closing JM
 Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,500,720
31 Adjustment JM
61500 31 Closing JM

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 121,500,000
31 Adjustment JM
61600 31 Closing JM

Account Number:
Account: Wages &Salaries Expense GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 506,780,000
31 Adjustment JM
61700 31 Closing JM

Account Number:
Account: Transportation Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 41,800,000
31 Adjustment JM
61800 31 Closing JM

Account Number:
Account: Advertising Expense GENERAL LEDGER 61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 90,510,000
31 Adjustment JM
61900 31 Closing JM

Account Number:
Account: Other operating Expense GENERAL LEDGER 62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 27,880,000
31 Adjustment JM
62000 31 Closing JM
 Account Number:
Account: Interest Revenue GENERAL LEDGER 81000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 11,375,260
31 Adjustment JM
81000 31 Closing JM

Account Number:
Account: Freight Collected GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 420,000
31 Adjustment JM
81200 31 Closing JM

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

Account Number:
Account: Gain (Loss) Fixed asset GENERAL LEDGER 81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 24,375,000
31 Adjustment JM
81400 31 Closing JM

Account Number:
Account: Deviden Income GENERAL LEDGER 81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 55,000,000
31 Adjustment JM
81500 31 Closing JM

Account Number:
Account: Bank Charges GENERAL LEDGER 82000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10,400,000
31 Adjustment JM
82000 31 Closing JM
 Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23,788,585
31 Adjustment JM
82100 31 Closing JM

Account Number:
Account: Income tax Expense article 4 (2) GENERAL LEDGER 91002
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 8,756,240
31 Adjustment JM
91002 31 Closing JM

Account Number:
Account: Income tax Expense GENERAL LEDGER 91003
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance
31 Adjustment JM
91003 31 Closing JM
 PT. AC NOL DERAJAT
CLOSSING TRIAL BALANCE
December 31, 2021
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Cash In Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Accounts
11500 Employee Receivable
11600 Merchandise Inventory
11700 Office Supplies
11800 Prepaid Insurance
11900 Prepaid Rent
11901 Value Added Tax - In (VATIn)
11902 Prepaid Income Tax
12100 Investment
13100 Land
13200 Building
13201 Accumulated Depreciation - Building
13300 Vehichle
13301 Accumulated Depreciation - Vehichle
13400 Equipment
13401 Accumulated Depreciation - Equipment
21100 Accounts Payable
21200 Accrued Expense
21300 Value Added Tax - Out (VAT - Out)
21301 Income Tax Payable 21
21302 Income Tax Payable 23
21303 Income Tax Payable 25
21400 Deviden Payable
22100 Bank Loan
31000 Share Capital - Ordinary
31100 Dividend
31200 Additional Paid In Capital
31300 Retained Earnings
Amount