Kunjaw - Bandung Computer - 2022 .

PT.
BANDUNG COMPUTER
PURCHASES JOURNAL
December 2021
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 3 F-KD-03/12 PT. KANDAGA 307,500,000 30,750,000 338,250,000 1
2 14 F-GU-14/12 PT. GEFORCE UTAMA 723,000,000 72,300,000 795,300,000 2
3 20 F-BS-20/12 PT. BACKSPACINDO 512,000,000 51,200,000 563,200,000 3
4 4
5 5
6 TOTAL 1,542,500,000 154,250,000 1,696,750,000 6
Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 1,542,500,000 2-110 1,696,750,000
1-191 154,250,000
Total 1,696,750,000 Total 1,696,750,000
PT. BANDUNG COMPUTER| 1

PT. BANDUNG COMPUTER
SALES JOURNAL
December 2021
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Merchandise Sold Acc. No. Amount Inventory Acc. No. Amount
DEC 2 F/BC/12-01 TOKO TETIKUSJAYA 577,500,000 420,000,000 525,000,000 52,500,000 420,000,000 1
4 F/BC/12-02 TOKO MOTHERBOARD 485,375,000 353,000,000 441,250,000 44,125,000 353,000,000 2
8 F/BC/12-03 TOKO INDOPROSESOR 629,750,000 459,000,000 572,500,000 57,250,000 459,000,000 3
17 F/BC/12-04 TOKO TETIKUSJAYA 492,525,000 358,200,000 447,750,000 44,775,000 358,200,000 4
21 F/BC/12-05 TOKO MOTHERBOARD 649,687,500 472,600,000 590,625,000 59,062,500 472,600,000 5
6
7
8
TOTAL 2,834,837,500 2,062,800,000 2,577,125,000 257,712,500 2,062,800,000 9

DEBIT CREDIT
Prepared by : ............ .....................
Posted by : ............ ..................... 1-130 2,834,837,500 1-150 2,062,800,000
5-110 2,062,800,000 2-131 257,712,500
4-110 2,577,125,000
TOTAL 4,897,637,500 TOTAL 4,897,637,500

PT.BANDUNG COMPUTER
CASH RECEIPTS JOURNAL
December 2021
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 7 BKM 12/01 TOKO INDOPROSESOR 200,441,850 4-120 4,090,650 204,532,500 1
2 8 BKM 12/02 TOKO TETIKUSJAYA 219,181,900 4-120 4,473,100 223,655,000 2
3 12 BKM 12/03 TOKO MOTHERBOARD 245,653,170 4-120 5,013,330 250,666,500 3
4 4
5 TOTAL 665,276,920 13,577,080 678,854,000 - 5

DEBIT CREDIT
Prepared by : ............ .....................
Posted by : ............ ..................... 1-110 665,276,920 1-130 678,854,000

4-120 13,577,080
TOTAL 678,854,000 TOTAL 678,854,000

CASH PAYMENTS JOURNAL
December 2021
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12/01 Accrued Expenses 2-120 95,765,400 95,765,400 1
2 9 BKK 12/02 PT. SINAR TERANG 189,900,800 189,900,800 2

3 14 BKK 12/03 PT. BACKSPACINDO 202,367,200 202,367,200 3
4 15 BKK 12/04 Pelunasan Pajak SPT Masa 2-130 67,885,350 90,196,350 4
5 2-132 12,412,600 5
6 2-133 9,898,400 6
7 17 BKK 12/05 PT. GEFORCE UTAMA 228,559,000 228,559,000 7
8 18 BKK 12/06 Angsuran pinjaman 2-210 12,565,000 22,931,125 8

9 9-110 10,366,125 9
10 22 BKK 12/07 Pembayaran dividen 3-140 262,200,000 262,200,000 10
11 11
12 TOTAL 620,827,000 471,092,875 1,091,919,875 12

DEBIT CREDIT
Prepared by : ............ .....................
Posted by : ............ ..................... 2-110 620,827,000 1-110 1,091,919,875
2-120 95,765,400
2-130 67,885,350
2-132 12,412,600
2-133 9,898,400
2-210 12,565,000
3-140 262,200,000
9-110 10,366,125
TOTAL 1,091,919,875 TOTAL 1,091,919,875

PETTY CASH JOURNAL
December 2021
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description Acc.
Ref. Account Name Amount Petty Cash
No.
1 DEC 4 VKK 12/01 Pembelian keperluan RT kantor Others Operating Expense 6-180 2,154,560 2,154,560 1
2 9 VKK 12/02 Pembayaran listrik, air, & telp Nov 2021 Accrued expense 2-120 5,715,160 5,715,160 2
3 10 VKK 12/03 Pembelian konsumsi rapim Others Operating Expense 6-180 555,610 555,610 3
4 16 VKK 12/04 Denda Keterlambatan bayar Late Fees Expense 9-140 395,650 395,650 4
5 21 VKK 12/05 Iklan lowongan pekerjaan Advertising expense 6-170 5,201,500 5,201,500 5
6 6
7 7
8 8
9 9
10 TOTAL 14,022,480 14,022,480 10

DEBET CREDIT
Prepared by : ............ ..................
Posted by : ............ ................... 2-120 5,715,160 1-120 14,022,480
6-170 5,201,500
6-180 2,710,170
9-140 395,650
-
TOTAL 14,022,480 TOTAL 14,022,480

GENERAL JOURNAL
December 2021
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 16 NK-12-1 Accounts Payable 19,470,000 1
2 VAT (Value Added Tax) In 1,770,000 2
3 Merchandise Inventory 17,700,000 3
4 (Retur pembelian ke PT. GEFORCE UTAMA) 4
5 5
6 6
7 18 NK-12/01 VAT (Value Added Tax) Out 2,287,500 7
8 Sales Return and Allowance 22,875,000 8
9 Accounts Receivable 25,162,500 9
10 (Retur penjualan dari TOKO TETIKUS JAYA) 10
11 11
12 Merchandise Inventory 18,300,000 12
13 Cost of Merchandise Sold 18,300,000 13
14 (Retur penjualan dari TOKO TETIKUS JAYA) 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 TOTAL 62,932,500 62,932,500 23
RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
1-150 18,300,000 1-130 25,162,500 Posted by : ............ .................. ...
2-110 19,470,000 1-150 17,700,000

2-131 2,287,500 1-191 1,770,000
4-130 22,875,000 5-110 18,300,000
TOTAL 62,932,500 TOTAL 62,932,500

INVENTORY CARD
December 2021
(in Rp.)
Code : CB C423
Type : ASUS CHROMEBOOK C423
Location : Store Warehouse
Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 160 3,200,000 512,000,000 1
2 2 60 3,200,000 192,000,000 100 3,200,000 320,000,000 2
4 3 40 3,300,000 132,000,000 100 3,200,000 320,000,000 4
5 40 3,300,000 132,000,000 5
6 4 45 3,200,000 144,000,000 55 3,200,000 176,000,000 6
7 40 3,300,000 132,000,000 7
8 8 55 3,200,000 176,000,000 35 3,300,000 115,500,000 8
9 5 3,300,000 16,500,000 9
10 14 95 3,300,000 313,500,000 130 3,300,000 429,000,000 10
11 16 (3) 3,300,000 (9,900,000) 127 3,300,000 419,100,000 11
12 17 40 3,300,000 132,000,000 87 3,300,000 287,100,000 12
13 18 (2) 3,300,000 (6,600,000) 89 3,300,000 293,700,000 13
14 20 80 3,400,000 272,000,000 89 3,300,000 293,700,000 14
15 80 3,400,000 272,000,000 15
16 21 89 3,300,000 293,700,000 79 3,400,000 268,600,000 16
17 1 3,400,000 3,400,000 17
18 18
19 19
20 20
21 TOTAL 212 707,600,000 293 951,000,000 21
Date Signature
Prepared by : ............ .....................
Posted by : ............ .................. ...

INVENTORY CARD
December 2021
(in Rp.)
Code : CBF C214MA
Type : ASUS CHROMEBOOK FLIP C214MA
Location : Store Warehouse
Post Purchased Cost Of Merchandise Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 180 3,800,000 684,000,000 1
2 2 60 3,800,000 228,000,000 120 3,800,000 456,000,000 2
4 3 45 3,900,000 175,500,000 120 3,800,000 456,000,000 4
5 45 3,900,000 175,500,000 5
6 4 55 3,800,000 209,000,000 65 3,800,000 247,000,000 6
7 45 3,900,000 175,500,000 7
8 8 65 3,800,000 247,000,000 40 3,900,000 156,000,000 8
9 5 3,900,000 19,500,000 9
10 14 105 3,900,000 409,500,000 145 3,900,000 565,500,000 10
11 16 (2) 3,900,000 (7,800,000) 143 3,900,000 557,700,000 11
12 17 58 3,900,000 226,200,000 85 3,900,000 331,500,000 12
13 18 (3) 3,900,000 (11,700,000) 88 3,900,000 343,200,000 13
14 20 60 4,000,000 240,000,000 88 3,900,000 343,200,000 14
15 60 4,000,000 240,000,000 15
16 21 45 3,900,000 175,500,000 43 3,900,000 167,700,000 16
17 60 4,000,000 240,000,000 17
18 18
19 19
20 20
21 TOTAL 208 817,200,000 285 1,093,500,000 21
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2021
(in Rp.)
Customer : TOKO INDOPROSESOR Code : CUS-001

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 204,532,500
7 CRJ 1 204,532,500 -
8 SJ 1 629,750,000 629,750,000
Customer : TOKO TETIKUS JAYA Code : CUS-002

POST. BALANCE
REF. DEBIT CREDIT
2 SJ 1 577,500,000 801,155,000
8 CRJ 1 223,655,000 577,500,000
17 SJ 1 492,525,000 1,070,025,000
18 GJ 1 25,162,500 1,044,862,500
Customer : TOKO MOTHERBOARD Code : CUS-003

POST. BALANCE
REF. DEBIT CREDIT
4 SJ 1 485,375,000 736,041,500
12 CRJ 1 250,666,500 485,375,000
21 SJ 1 649,687,500 1,135,062,500
Date Signature
Prepared by : ............ .....................

ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2021
(in Rp.)
Supplier : PT. SINAR TERANG Code : SUP-001

POST. BALANCE
REF. DEBIT CREDIT
9 CPJ 1 189,900,800 -
Supplier : PT. GEFORCE UTAMA Code : SUP-002

POST. BALANCE
REF. DEBIT CREDIT
14 PJ 1 795,300,000 1,023,859,000
16 GJ 1 19,470,000 1,004,389,000
17 CPJ 1 228,559,000 775,830,000
Supplier : PT. BACKSPACINDO Code : SUP-003

POST. BALANCE
REF. DEBIT CREDIT
14 CPJ 1 202,367,200 -
20 PJ 1 563,200,000 563,200,000
Supplier : PT. KANDAGA Code : SUP-004

POST. BALANCE
REF. DEBIT CREDIT
Dec 1 Balance -
3 PJ 1 338,250,000 338,250,000
Date Signature
Prepared by : ............ .....................

GENERAL LEDGER
December 2021
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 3,912,711,560
31 CRJ 1 665,276,920 4,577,988,480
31 CPJ 1 1,091,919,875 3,486,068,605
Account : Petty Cash Acct. No. : 1-120

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 14,022,480 41,762,920
Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 2,834,837,500 3,513,691,500
31 CRJ 1 678,854,000 2,834,837,500
31 GJ 1 25,162,500 2,809,675,000
Account : Allowance for Bad Debt Acct. No. : 1-140

POST. Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,196,000,000
31 PJ 1 1,542,500,000 2,738,500,000
31 SJ 1 2,062,800,000 675,700,000
31 GJ 1 18,300,000 694,000,000
31 GJ 1 17,700,000 676,300,000
Account : Office Supplies Acct. No. : 1-160

POST. Balance
REF. DEBIT CREDIT

Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
REF. DEBIT CREDIT
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 154,250,000 154,250,000
31 GJ 1 1,770,000 152,480,000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
REF. DEBIT CREDIT
Account : Land Acct. No. : 1-310

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 12,000,000,000
Account : Buildings Acct. No. : 1-320

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 6,954,999,600
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,709,770,735

Account : Equipment Acct. No. : 1-330
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 3,200,160,000
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,966,765,000
Account : Automobile Acct. No. : 1-340

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 2,150,001,600
Account : Acc. Depreciation - Automobile Acct. No. : 1-341

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,321,355,150
Account : Accounts Payable Acct. No. : 2-110

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 1,696,750,000 2,317,577,000
31 CPJ 1 620,827,000 1,696,750,000
31 GJ 1 19,470,000 1,677,280,000

Account : Accrued Expense Acct. No. : 2-120
POST. Balance
REF. DEBIT CREDIT
31 CPJ1 95,765,400 5,715,160
31 PCJ 1 5,715,160 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 67,885,350 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 257,712,500 257,712,500
31 GJ 1 2,287,500 255,425,000
Account : Income Tax Article 21 Payable Acct. No. : 2-132

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 12,412,600 -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-133

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 9,898,400 -
Account : BRI Loan Acct. No. : 2-210

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 12,565,000 678,510,000

Account : Stock Capital Acct. No. : 3-110
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 6,080,000,000
Account : Retained Earnings Acct. No. : 3-130

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 14,889,560,500
Account : Dividend Acct. No. : 3-140

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 CPJ1 262,200,000 262,200,000
Account : Sales Acct. No. : 4-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 11,933,567,000
31 SJ 1 2,577,125,000 14,510,692,000
Account : Sales Discount Acct. No. : 4-120

POST. Balance
REF. DEBIT CREDIT
31 CRJ 1 13,577,080 112,117,280
Account : Sales Return and Allowance Acct. No. : 4-130

POST. Balance
REF. DEBIT CREDIT
31 GJ 1 22,875,000 58,475,950

Account : Cost of Merchandise Sold Acct. No. : 5-110
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 6,225,665,700
31 SJ 1 2,062,800,000 8,288,465,700
31 GJ 1 18,300,000 8,270,165,700
Account : Utilities Expense Acct. No. : 6-110

POST. Balance
REF. DEBIT CREDIT
Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
REF. DEBIT CREDIT
Account : Bad Debts Expense Acct. No. : 6-130

POST. Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-140

POST. Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-150

POST. Balance
REF. DEBIT CREDIT
Account : Wages and Salaries Acct. No. : 6-160

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,053,419,400

Account : Advertising Expense Acct. No. : 6-170
POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 5,201,500 57,902,045
Account : Others Operating Expense Acct. No. : 6-180

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 2,710,170 97,965,920
Account : Interest Income Acct. No. : 8-110

POST. Balance
REF. DEBIT CREDIT
Account : Freights Collected Acct. No. : 8-120

POST. Balance
REF. DEBIT CREDIT
Account : Late Fees Collected Acct. No. : 8-130

POST. Balance
REF. DEBIT CREDIT

Account : Interest Expenses Acct. No. : 9-110
POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 10,366,125 65,023,875
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-130

POST. Balance
REF. DEBIT CREDIT
Account : Late Fees Expenses Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 395,650 31,896,100
Date Signature
Prepared by : ............ .....................

ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2021
NO CUSTOMER DOC. NO. DATE TERMS BALANCE
CUS-001 TOKO INDOPROSESOR 629,750,000

CUS-002 TOKO TETIKUS JAYA 1,044,862,500
CUS-003 TOKO MOTHERBOARD 1,135,062,500
Total – Subsidiary Ledger 2,809,675,000

Balance – General Ledger 2,809,675,000
Difference -
Date Signature
Prepared by : ............ .....................

ACCOUNTS PAYABLE SCHEDULE
December, 31 2021
NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SUP-001 PT. SINAR TERANG -
SUP-002 PT. GEFORCE UTAMA 775,830,000
SUP-003 PT. BACKSPACINDO 563,200,000
SUP-004 PT. KANDAGA 338,250,000
Total – Subsidiary Ledger 1,677,280,000

Balance – General Ledger 1,677,280,000
Difference -
Date Signature
Prepared by : ............ .....................

MERCHANDISE INVENTORY SCHEDULE
December, 31 2020
CODE PRODUCT QUANTITY COST/UNIT BALANCE
CB C423 ASUS CHROMEBOOK C423 79 3,400,000 268,600,000
CBF C214MA ASUS CHROMEBOOK FLIP C214MA

43 3,900,000 167,700,000
60 4,000,000 240,000,000
Total – Subsidiary Ledger 676,300,000

Balance – General Ledger 676,300,000
Difference -
Date Signature
Prepared by : ............ .....................

UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2021
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 3,486,068,605 1
2 1-120 Petty Cash 41,762,920 2
3 1-130 Accounts Receivable 2,809,675,000 3
4 1-140 Allowance for Bad Debt 190,550,400 4
5 1-150 Merchandise Inventory 676,300,000 5
6 1-160 Office Supplies 48,322,500 6
7 1-170 Prepaid Insurance 408,500,000 7
9 1-190 VAT (Value Added Tax) Receivable - 9
10 1-191 VAT (Value Added Tax) In 152,480,000 10
11 1-192 Prepaid Income Tax Article 25 42,317,800 11
13 1-310 Land 12,000,000,000 13
14 1-320 Buildings 6,954,999,600 14
15 1-321 Acc. Depreciation – Buildings 1,709,770,735 15
16 1-330 Equipment 3,200,160,000 16
17 1-331 Acc. Depreciaton – Equipment 1,966,765,000 17
18 1-340 Automobile 2,150,001,600 18
19 1-341 Acc. Depreciaton – Automobile 1,321,355,150 19
20 2-110 Accounts Payable 1,677,280,000 20

21 2-120 Accrued Expense - 21
22 2-130 VAT (Value Added Tax) Payable - 22
23 2-131 VAT (Value Added Tax) Out 255,425,000 23
24 2-132 Income Tax Article 21 Payable - 24
26 2-133 Income Tax Article 25/29 Payable - 26
29 2-210 BRI Loan 678,510,000 29
30 3-110 Stock Capital 6,080,000,000 30
31 3-130 Retained Earnings 14,889,560,500 31
32 3-140 Dividend 262,200,000 - 32
33 3-150 Income Summary - 33
34 4-110 Sales 14,510,692,000 34
35 4-120 Sales Discount 112,117,280 35
36 4-130 Sales Return and Allowance 58,475,950 36
37 5-110 Cost of Merchandise Sold 8,270,165,700 37
38 6-110 Utilities Expense 61,450,800 38
39 6-120 Office Supplies Expense 35,700,300 39
40 6-130 Bad Debts Expense 160,900,250 40
42 6-140 Depreciation Expense 931,810,165 42
43 6-150 Insurance Expense 193,500,000 43
45 6-160 Wages and Salaries Expense 1,053,419,400 45
46 6-170 Advertising Expense 57,902,045 46
47 6-180 Others Operating Expense 97,965,920 47
48 8-110 Interest Income 50,135,300 48
49 8-120 Freights Collected 40,225,600 49
50 8-130 Late Fees Collected 23,678,125 50
52 9-110 Interest Expenses 65,023,875 52
53 9-120 Bank Service Charges 26,932,500 53
54 9-130 Income Tax Article 4(2) Expense 3,899,500 54
56 9-140 Late Fees Expenses 31,896,100 56
57 TOTAL 43,393,947,810 43,393,947,810 57
-

GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2021
(in Rp.)
Page: __________
POST.
REF
1 DEC 31 M-12/03 Depreciation Expense 6-150 84,710,015 1
2 Acc. Depreciation – Buildings 1-321 28,979,165 2
3 Acc. Depreciaton – Equipment 1-331 33,335,000 3
4 Acc. Depreciation - Automobile 1-341 22,395,850 4
5 (Pencatatan depresiasi Des. Gedung, peralatan, 5
6 dan kendaraan) 6
7 7
8 Utilities Expense 6-110 5,318,950 8
9 Accrued Expense 2-120 5,318,950 9
10 (Beban air, listrik, dan tel. yang masih harus dibayar) 10
11 11
12 Insurance Expense 6-160 21,500,000 12
13 Prepaid Insurance 1-170 21,500,000 13
14 (Asuransi jatuh tempo) 14
15 15
16 Office Supplies Expense 6-120 21,577,500 16
17 Office Supplies 1-160 21,577,500 17
18 (Beban perlengkapan kantor ) 18
19 19
20 Bad Debt Expense 6-130 90,417,100 20
21 Allowance for Bad Debt 1-140 90,417,100 21
22 (Kelebihan pencadangan piutang tak tertagih) 22

23 23
24 VAT (Value Added Tax) Out 2-131 255,425,000 24
25 VAT (Value Added Tax) In 1-191 152,480,000 25
26 VAT (Value Added Tax) Payable 2-130 102,945,000 26
27 (Menutup perkiraan VAT) 27
28 28
29 Prepaid Income Tax Article 25 1-192 5,922,600 29
30 Income Tax Article 25/29 Payable 2-134 5,922,600 30
31 (Uang muka PPh Ps 25 yang harus dibayar) 31
32 32
33 Cash In Bank 1-110 3,732,600 33
34 Bank Service Charges 9-120 389,550 34
35 Income Tax Article 4(2) Expense 9-140 432,600 35
36 Interest Income 8-110 4,554,750 36
37 (Pencatatan laporan bank rekonsiliasi) 37
38 38
39 Wages and Salaries 6-180 111,115,350 39
40 Income Tax Article 21 Payable 2-132 13,560,700 40
41 Accrued Expense 2-120 97,554,650 41
42 (Gaji dan upah yang masih harus dibayar) 42
43 43
44 44
45 TOTAL 600,541,265 600,541,265 45

6-150 84,710,015 1-321 28,979,165 Posted by : ............ .....................
6-110 5,318,950 1-331 33,335,000
6-160 21,500,000 1-170 21,500,000
6-120 21,577,500 1-160 21,577,500
6-130 90,417,100 1-140 90,417,100
2-131 255,425,000 1-191 152,480,000
1-192 5,922,600 2-130 102,945,000
1-110 3,732,600 2-134 5,922,600
9-120 389,550 8-110 4,554,750
9-140 432,600 2-132 13,560,700
6-180 111,115,350 1-341 22,395,850
2-120 102,873,600
TOTAL 600,541,265 TOTAL 600,541,265

-

WORKING SHEET
December, 31 2021
(in Rp.)
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 3,486,068,605 - 3,732,600 3,489,801,205 3,489,801,205 - 1
2 1-120 Petty Cash 41,762,920 - 41,762,920 41,762,920 - 2
3 1-130 Accounts Receivable 2,809,675,000 - 2,809,675,000 2,809,675,000 - 3
4 1-140 Allowance for Bad Debt - 190,550,400 90,417,100 280,967,500 - 280,967,500 4
5 1-150 Merchandise Inventory 676,300,000 - 676,300,000 676,300,000 - 5
6 1-160 Office Supplies 48,322,500 - 21,577,500 26,745,000 26,745,000 - 6
7 1-170 Prepaid Insurance 408,500,000 - 21,500,000 387,000,000 387,000,000 - 7
8 1-190 VAT (Value Added Tax) Receivable - - - - - 8
9 1-191 VAT (Value Added Tax) In 152,480,000 - 152,480,000 - - - 9
10 1-192 Prepaid Income Tax Article 25 42,317,800 - 5,922,600 48,240,400 48,240,400 - 10
11 1-310 Land 12,000,000,000 - 12,000,000,000 12,000,000,000 - 11
12 1-320 Buildings 6,954,999,600 - 6,954,999,600 6,954,999,600 - 12
13 1-321 Acc. Depreciation – Buildings - 1,709,770,735 28,979,165 1,738,749,900 - 1,738,749,900 13

14 1-330 Equipment 3,200,160,000 - 3,200,160,000 3,200,160,000 - 14
15 1-331 Acc. Depreciaton – Equipment - 1,966,765,000 33,335,000 2,000,100,000 - 2,000,100,000 15
16 1-340 Automobile 2,150,001,600 - 2,150,001,600 2,150,001,600 - 16
17 1-341 Acc. Depreciaton – Automobile - 1,321,355,150 22,395,850 1,343,751,000 - 1,343,751,000 17
18 2-110 Accounts Payable - 1,677,280,000 1,677,280,000 - 1,677,280,000 18
19 2-120 Accrued Expense - - 102,873,600 102,873,600 - 102,873,600 19
20 2-130 VAT (Value Added Tax) Payable - - 102,945,000 102,945,000 - 102,945,000 20
21 2-131 VAT (Value Added Tax) Out - 255,425,000 255,425,000 - - - 21
22 2-132 Income Tax Article 21 Payable - - 13,560,700 13,560,700 - 13,560,700 22
23 2-133 Income Tax Article 25/29 Payable - - 5,922,600 5,922,600 - 5,922,600 23
24 2-210 BRI Loan - 678,510,000 678,510,000 - 678,510,000 24
25 3-110 Stock Capital - 6,080,000,000 6,080,000,000 - 6,080,000,000 25
26 3-130 Retained Earnings - 14,889,560,500 - 14,889,560,500 - 14,889,560,500 26
27 3-140 Dividend 262,200,000 - 262,200,000 - - 262,200,000 - 27
28 3-150 Income Summary - - - - 28

29 4-110 Sales - 14,510,692,000 - 14,510,692,000 - 14,510,692,000 29
30 4-120 Sales Discount 112,117,280 - 112,117,280 112,117,280 30
31 4-130 Sales Return and Allowance 58,475,950 - 58,475,950 58,475,950 31
32 5-110 Cost of Merchandise Sold 8,270,165,700 - 8,270,165,700 8,270,165,700 32
33 6-110 Utilities Expense 61,450,800 - 5,318,950 66,769,750 66,769,750 33
34 6-120 Office Supplies Expense 35,700,300 - 21,577,500 57,277,800 57,277,800 34
35 6-130 Bad Debts Expense 160,900,250 - 90,417,100 251,317,350 251,317,350 35
36 6-140 Depreciation Expense 931,810,165 - 84,710,015 1,016,520,180 1,016,520,180 36
37 6-150 Insurance Expense 193,500,000 - 21,500,000 215,000,000 215,000,000 37
38 6-160 Wages and Salaries Expense 1,053,419,400 - 111,115,350 1,164,534,750 1,164,534,750 38
39 6-170 Advertising Expense 57,902,045 - 57,902,045 - 57,902,045 - 39
40 6-180 Others Operating Expense 97,965,920 - 97,965,920 - 97,965,920 - 40
41 8-110 Interest Income - 50,135,300 4,554,750 54,690,050 54,690,050 41
42 8-120 Freights Collected - 40,225,600 40,225,600 40,225,600 42
43 8-130 Late Fees Collected - 23,678,125 - 23,678,125 - 23,678,125 43
44 9-110 Interest Expenses 65,023,875 - 65,023,875 65,023,875 44
45 9-120 Bank Service Charges 26,932,500 - 389,550 27,322,050 27,322,050 45
46 9-130 Income Tax Article 4(2) Expense 3,899,500 - 432,600 4,332,100 4,332,100 46
47 9-140 Late Fees Expenses 31,896,100 - 31,896,100 31,896,100 47
48 48
49 49
50 Net Income/Net Loss 3,132,664,925 3,132,664,925 50
51 TOTAL 43,393,947,810 43,393,947,810 600,541,265 600,541,265 43,543,506,575 43,543,506,575 14,629,285,775 14,629,285,775 32,046,885,725 32,046,885,725 51

1 PT. BANDUNG COMPUTER 1
2 BANK RECONCILIATION - MANDIRI 2

3 Desember, 31 2021 3
4 (in Rp.) 4
5 5
6 Cash balance per bank statement 3,489,801,205 6
7 7
8 Cash balance per books 3,486,068,605 8
9 Add : Interest Income 4,554,750 9
11 Less : Bank Service Charges 389,550 11
12 Income Tax Article 4(2) Expense 432,600 12
13 (822,150) 13
14 Adjusted cash balance per books 3,489,801,205 14
15 15
Date Signature
Prepared by : ............ .....................

INCOME STATEMENT
For the Year Ended December , 31 2021
(in Rp.)
1 REVENUES 1
2 Sales 14,510,692,000 2
3 Less : Sales Discount (112,117,280) 3
4 Sales Return & Allowances (58,475,950) 4
5 Net Sales 14,340,098,770 5
6 6
7 Less : Cost of Merchandise Sold (8,270,165,700) 7
8 Gross Profit 6,069,933,070 8
9 OPERATING EXPENSE 9
10 Utilities Expense 66,769,750 10
11 Office Supplies Expense 57,277,800 11
12 Bad Debts Expense 251,317,350 12
13 Depreciation Expense 1,016,520,180 13
14 Insurance Expense 215,000,000 14
15 Wages and Salaries Expense 1,164,534,750 15
16 Advertising Expense 57,902,045 16
17 Others Operating Expense 97,965,920 17
18 Total Operating Expense (2,927,287,795) 18
19 Operating Profit 3,142,645,275 19

20 OTHER REVENUES / GAINS 20
21 Interest Income 54,690,050 21
22 Freights Collected 40,225,600 22
23 Late Fees Collected 23,678,125 23
24 24
25 Total Other Revenues/Gains 118,593,775 25

26 26
27 OTHER EXPENSE / LOSSES 27
28 Interest Expenses 65,023,875 28
29 Bank Service Charges 27,322,050 29

30 Income Tax Article 4(2) Expense 4,332,100 30
31 Late Fees Expenses 31,896,100 31
32 (128,574,125) 32
33 Net Income/Loss 3,132,664,925 33
Date Signature
Prepared by : ............ .....................

CHANGES OF EQUITY STATEMENT
(in Rp.)
1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1
2 Beginning Balance, Nov 30 2021 6,080,000,000 14,889,560,500 20,969,560,500 2
3 Additional Capital - - 3
4 Net Income 3,132,664,925 3,132,664,925 4
5 Dividend (262,200,000) (262,200,000) 5
6 Ending Balance, Dec 31 2021 6,080,000,000 17,760,025,425 23,840,025,425 6
Date Signature
Prepared by : ............ .....................

STATEMENT OF FINANCIAL POSITION
Per December, 31 2021
(in Rp.)
1 ASSET LIABILITY 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 3,489,801,205 Accounts Payable 1,677,280,000 3
4 Petty Cash 41,762,920 Accrued Expense 102,873,600 4
5 Accounts Receivable 2,809,675,000 VAT (Value Added Tax) Payable 102,945,000 5
6 Allowance for Bad Debt (280,967,500) 2,528,707,500 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 676,300,000 Income Tax Article 21 Payable 13,560,700 7
8 Office Supplies 26,745,000 Income Tax Article 25/29 Payable 5,922,600 8
9 Prepaid Insurance 387,000,000 9
10 VAT (Value Added Tax) Receivable - 10
11 VAT (Value Added Tax) In - 11
12 Prepaid Income Tax Article 25 48,240,400 12
13 13
14 TOTAL CURRENT ASSET 7,198,557,025 TOTAL CURRENT LIABILITIES 1,902,581,900 14

15 FIXED ASSETS LONG TERM LIABILITY 15
16 Land 12,000,000,000 BRI, Loan 678,510,000 16
17 Buildings 6,954,999,600 TOTAL LIABILITIY 2,581,091,900 17

18 Acc. Depreciation – Buildings (1,738,749,900) 5,216,249,700 18
19 Equipment 3,200,160,000 EQUITY 19

20 Acc. Depreciaton – Equipment (2,000,100,000) 1,200,060,000 Equity 23,840,025,425 20
21 Automobile 2,150,001,600 21
22 Acc. Depreciaton – Automobile (1,343,751,000) 806,250,600 22
23 23
24 TOTAL FIXED ASSETS 19,222,560,300 TOTAL EQUITY 23,840,025,425 24
25 TOTAL ASSET 26,421,117,325 TOTAL LIABILTIES & EQUITY 26,421,117,325 25
Date Signature
-
Prepared by : ............ .....................

CASH FLOW STATEMENT
(in Rp.)
1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 665,276,920 3
4 Interest Income 4,554,750 4
5 Cash Receipts from Operating Activities 669,831,670 5

6 6
7 Cash payments: 7
8 To suppliers 620,827,000 8
9 Accrued Expenses 101,480,560 9
10 Income Tax Article 21 Payable 12,412,600 10
11 VAT (Value Added Tax) Payable 67,885,350 11
12 Income Tax Article 25/29 Payable 9,898,400 12
13 Other Operating expense 2,710,170 13
14 Advertising Expense 5,201,500 14
15 Late Fees Expense 395,650 15
16 Interest Expense 10,366,125 16
17 Income Tax Article 4(2) Expense 432,600 17
18 Bank Service Charges 389,550 18
19 Cash Payments from Operating Activities 831,999,505 19
20 Net cash provided by operating activities (162,167,835) 20

21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 Payment of BRI Loan (12,565,000) 26
27 Dividend (262,200,000) 27
28 28
29 Net increase/decrease in cash (436,932,835) 29

30 30
31 Cash at November, 30, 2021 31
32 Cash in Bank 3,912,711,560 32
33 Petty Cash 55,785,400 33
34 Cash at November 30, 2021 3,968,496,960 34
35 Cash at December 31, 2021 3,531,564,125 35
36 Cash in Bank 3,489,801,205 36

37 Petty Cash 41,762,920 37
38 Cash at December 31, 2021 3,531,564,125 38
Date Signature
Prepared by : ............ .....................

GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2021
(in Rp.)
Page: GJ 01
POST.
REF
1 DEC 31 Sales 4-110 14,510,692,000 1
2 Interest Income 8-110 54,690,050 2
3 Freights Collected 8-120 40,225,600 3
4 Late Fees Collected 8-130 23,678,125 4
6 Sales Discount 4-120 112,117,280 6
7 Sales Return and Allowance 4-130 58,475,950 7
8 Income Summary 3-150 14,458,692,545 8
9 (Menutup akun pendapatan) 9
10 10
11 Income Summary 3-150 11,326,027,620 11
12 Cost of Merchandise Sold 5-110 8,270,165,700 12
13 Utilities Expense 6-110 66,769,750 13
14 Office Supplies Expense 6-120 57,277,800 14
15 Bad Debts Expense 6-130 251,317,350 15
17 Depreciation Expense 6-140 1,016,520,180 17
18 Insurance Expense 6-150 215,000,000 18
20 Wages and Salaries 6-160 1,164,534,750 20
21 Advertising Expense 6-170 57,902,045 21
22 Others Operating Expense 6-180 97,965,920 22
23 Interest Expenses 9-110 65,023,875 23
24 Bank Service Charges 9-120 27,322,050 24
25 Income Tax Article 4(2) Expense 9-130 4,332,100 25
27 Late Fees Expenses 9-140 31,896,100 27
28 (Menutup akun beban) 28
29 29
30 Retained Earnings 3-130 262,200,000 30
31 Dividend 3-140 262,200,000 31
32 (Menutup dividend) 32
33 33
34 Income Summary 3-150 3,132,664,925 34
35 Retained Earnings 3-130 3,132,664,925 35
36 (Menutup net income 2021) 36
37 37
38 38
39 39
40 40
41 41
42 42
43 TOTAL 29,350,178,320 29,350,178,320 43

4-110 14,510,692,000 4-120 112,117,280 Posted by : ............ .....................
8-110 54,690,050 4-130 58,475,950
8-130 23,678,125 5-110 8,270,165,700
3-130 262,200,000 6-110 66,769,750
3-150 14,458,692,545 6-120 57,277,800
8-130 40,225,600 6-130 251,317,350
6-140 1,016,520,180
6-150 215,000,000
6-160 1,164,534,750
6-170 57,902,045
6-180 97,965,920
9-110 65,023,875
9-120 27,322,050
9-130 4,332,100
9-140 31,896,100
3-140 262,200,000
3-130 3,132,664,925
3-150 14,458,692,545
Total 29,350,178,320 Total 29,350,178,320

Kunjaw - Bandung Computer - 2022 .

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PT.

Date Signature RECAPITULATION

Total 1,696,750,000 Total 1,696,750,000

PT. BANDUNG COMPUTER| 1

Date Signature RECAPITULATION

TOTAL 4,897,637,500 TOTAL 4,897,637,500

PT. BANDUNG COMPUTER| 2

Date Signature RECAPITULATION

Posted by : ............ ..................... 1-110 665,276,920 1-130 678,854,000

TOTAL 678,854,000 TOTAL 678,854,000

PT. BANDUNG COMPUTER| 3

2 9 BKK 12/02 PT. SINAR TERANG 189,900,800 189,900,800 2

8 18 BKK 12/06 Angsuran pinjaman 2-210 12,565,000 22,931,125 8

PT. BANDUNG COMPUTER| 4

TOTAL 1,091,919,875 TOTAL 1,091,919,875

PT. BANDUNG COMPUTER| 5

Date Signature RECAPITULATION

PT. BANDUNG COMPUTER| 6

RECAPITULATION Date Signature

2-110 19,470,000 1-150 17,700,000

TOTAL 62,932,500 TOTAL 62,932,500

PT. BANDUNG COMPUTER| 7

Post Purchased Cost Of Merchandise Sold Balance

Prepared by : ............ .....................

Posted by : ............ .................. ...

PT. BANDUNG COMPUTER| 8

Post Purchased Cost Of Merchandise Sold Balance

Prepared by : ............ .....................

Posted by : ............ .....................

PT. BANDUNG COMPUTER| 9

Customer : TOKO INDOPROSESOR Code : CUS-001

Customer : TOKO TETIKUS JAYA Code : CUS-002

Customer : TOKO MOTHERBOARD Code : CUS-003

Prepared by : ............ .....................

PT. BANDUNG COMPUTER| 10

Supplier : PT. SINAR TERANG Code : SUP-001

Supplier : PT. GEFORCE UTAMA Code : SUP-002

Supplier : PT. BACKSPACINDO Code : SUP-003

Supplier : PT. KANDAGA Code : SUP-004

Prepared by : ............ .....................

PT. BANDUNG COMPUTER| 11

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance for Bad Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Office Supplies Acct. No. : 1-160

PT. BANDUNG COMPUTER| 12

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Buildings Acct. No. : 1-320

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

PT. BANDUNG COMPUTER| 13

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Automobile Acct. No. : 1-340

Account : Acc. Depreciation - Automobile Acct. No. : 1-341

Account : Accounts Payable Acct. No. : 2-110

PT. BANDUNG COMPUTER| 14

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Account : Income Tax Article 21 Payable Acct. No. : 2-132