PT.

BANDUNG COMPUTER
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2021
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
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

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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

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
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

-
PT. BANDUNG COMPUTER| 2
 PT. BANDUNG COMPUTER
WORKING SHEET
December, 31 2021
(in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT OF FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 3,486,068,605 - 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
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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

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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

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 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 6
7 7
8 Cash balance per books 8
9 Add : 9
11 Less : 11
12 12
13 13
14 Adjusted cash balance per books 14
15 15

Date Signature

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

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 PT. BANDUNG COMPUTER
INCOME STATEMENT
For the Year Ended December , 31 2021
(in Rp.)
1 REVENUES 1

2 2

3 3

4 4

5 Net Sales 5

6 6

7 Less : Cost of Merchandise Sold 7

8 Gross Profit 8

9 OPERATING EXPENSE 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 Total Operating Expense 18

19 Operating Profit 19
20 OTHER REVENUES / GAINS 20
21 21
22 22
23 23
24 24

25 Total Other Revenues/Gains 25

26 26
27 OTHER EXPENSE / LOSSES 27
28 28

29 29
30 30
31 31

32 32

33 Net Income/Loss 33

Date Signature

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

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 PT. BANDUNG COMPUTER
CHANGES OF EQUITY STATEMENT
For the Year Ended December , 31 2021
(in Rp.)

1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1

2 Beginning Balance, Nov 30 2021 2

3 Additional Capital 3

4 Net Income 4

5 Dividend 5

6 Ending Balance, Dec 31 2021 6

Date Signature

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

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 PT. BANDUNG COMPUTER
STATEMENT OF FINANCIAL POSITION
Per December, 31 2021
(in Rp.)
1 ASSET LIABILITY 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11

12 12

13 13

14 TOTAL CURRENT ASSET TOTAL CURRENT LIABILITIES 14

15 FIXED ASSETS LONG TERM LIABILITY 15
16 16

17 TOTAL LIABILITIY 17
18 18

19 EQUITY 19
20 20

21 21
22 22

23 23

24 TOTAL FIXED ASSETS TOTAL EQUITY 24

25 TOTAL ASSET TOTAL LIABILTIES & EQUITY 25

Date Signature

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

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 PT. BANDUNG COMPUTER
CASH FLOW STATEMENT
For the Year Ended December , 31 2021
(in Rp.)

1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 3
4 4
5 Cash Receipts from Operating Activities 5
6 6
7 Cash payments: 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18

19 Cash Payments from Operating Activities 19

20 Net cash provided by operating activities 20
21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 26
27 27
28 28

29 Net increase/decrease in cash 29

30 30
31 Cash at November, 30, 2021 31
32 Cash in Bank 32
33 Petty Cash 33
34 Cash at November 30, 2021 34

35 Cash at December 31, 2021 35

36 Cash in Bank 36
37 Petty Cash 37

38 Cash at December 31, 2021 38

Date Signature

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

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 PT. BANDUNG COMPUTER
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2021
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 1
2 2
3 3
4 4
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
17 17
18 18
20 20
21 21
22 22
23 23
24 24
25 25
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 TOTAL 43

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 RECAPITULATION
DEBIT CREDIT Date Signature
Acc. No Amount Acc. No Amount Prepared by : ............ .....................

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

Total Total

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