PT GLOBAL INDONESIA

Neraca Saldo
Per 30 November 2020

November 30, 2020

No. Akun Account Title
DEBIT CREDIT

1-1100 Cash in bank 370,687,000

1-1200 Petty Cash 5,000,000
1-1300 Account Receivable 114,400,000
1-1310 Allowance for Doubtful Debt 8,200,000
1-1400 Employee Receivable 3,000,000
1-1500 Merchandise Inventory 164,000,000
1-1600 Store Supplies 13,600,000
1-1700 Vat-In 8,700,000
1-1800 Prepaid Advertising 20,000,000
1-1900 Prepaid Insurance 8,500,000
1-2100 Stock Investment 415,200,000
1-3100 Land 609,000,000
1-3200 Building at Cost 288,000,000
1-3210 Building Accum Dep 105,600,000
1-3300 Vehicles at Cost 192,000,000
1-3310 Vehicles Accum Dep 76,000,000
1-3400 Equipment at Cost 120,000,000
1-3410 Equipment Accum Dep 27,500,000
2-1100 Credit Card 8,400,000
2-1200 Account Payable 112,200,000
2-1300 Accrued Expense 12,665,000
2-1400 Income Tax Payable 250,000
2-1500 VAT- Out 17,000,000
2-1600 PPN Payable
2-2100 Bank Mandiri Loan 270,000,000
3-1100 Command Stock 900,000,000
3-1200 Retained Earning 550,000,000
3-1300 Devidend 80,000,000
3-1400 Income Summary
4-1100 Sales 1,259,600,000
4-1200 Sales Discount 17,000,000
4-1300 Sales Return
5-1100 Cost Of Goods Sold 649,320,000
6-1100 Advertising Expense 39,000,000
6-1200 Wages & Salaries 103,100,000
6-1300 Utility Expense 14,400,000
6-1400 Water, Telepon & Electricity Expense 10,800,000
6-1500 Supplies Expense 15,200,000
6-1600 Maintenance and Repair Expense 20,000,000
6-1730 Bad Debts Expense -
6-1800 Depreciation Expense - Building 26,400,000
6-1900 Depreciation Expense - Vehicles 22,000,000
6-2000 Depreciation Expense - Equipment 12,500,000
6-2100 Insurance expense 17,900,000
8-1100 Interest Income 7,500,000
8-1200 Devidend Income 40,000,000
8-1300 Freight Collected 15,090,000
8-1400 Late Fee Collected 5,000,000
9-1100 Interest Expense 34,000,000
9-1200 Bank Service Charge 15,000,000
9-1300 Income Tax Expense 6,298,000
9-1400 Late Fee Expense
Jumlah 3,415,005,000 3,415,005,000
1-1100-Cash in bank
1-1200-Petty Cash
1-1300-Account Receivable
1-1310-Allowance for Doubtful Debt
1-1400-Employee Receivable
1-1500-Merchandise Inventory
1-1600-Store Supplies
1-1700-Vat-In
1-1800-Prepaid Advertising
1-1900-Prepaid Insurance
1-2100-Stock Investment
1-3100-Land
1-3200-Building at Cost
1-3210-Building Accum Dep
1-3300-Vehicles at Cost
1-3310-Vehicles Accum Dep
1-3400-Equipment at Cost
1-3410-Equipment Accum Dep
2-1100-Credit Card
2-1200-Account Payable
2-1300-Accrued Expense
2-1400-Income Tax Payable
2-1500-VAT- Out
2-1600-PPN Payable
2-2100-Bank Mandiri Loan
3-1100-Command Stock
3-1200-Retained Earning
3-1300-Devidend
3-1400-Income Summary
4-1100-Sales
4-1200-Sales Discount
4-1300-Sales Return
5-1100-Cost Of Goods Sold
6-1100-Advertising Expense
6-1200-Wages & Salaries
6-1300-Utility Expense
6-1400-Water, Telepon & Electricity Expense
6-1500-Supplies Expense
6-1600-Maintenance and Repair Expense
6-1730-Bad Debts Expense
6-1800-Depreciation Expense - Building
6-1900-Depreciation Expense - Vehicles
6-2000-Depreciation Expense - Equipment
6-2100-Insurance expense
8-1100-Interest Income
8-1200-Devidend Income
8-1300-Freight Collected
8-1400-Late Fee Collected
9-1100-Interest Expense
9-1200-Bank Service Charge
9-1300-Income Tax Expense
9-1400-Late Fee Expense

Cash in bank
Petty Cash
Account Receivable
Allowance for Doubtful Debt
Employee Receivable
Merchandise Inventory
Store Supplies
Vat-In
Prepaid Advertising
Prepaid Insurance
Stock Investment
Land
Building at Cost
Building Accum Dep
Vehicles at Cost
Vehicles Accum Dep
Equipment at Cost
Equipment Accum Dep
Credit Card
Account Payable
Accrued Expense
Income Tax Payable
VAT- Out
PPN Payable
Bank Mandiri Loan
Command Stock
Retained Earning
Devidend
Income Summary
Sales
Sales Discount
Sales Return
Cost Of Goods Sold
Advertising Expense
Wages & Salaries
Utility Expense
Water, Telepon & Electricity Expense
Supplies Expense
Maintenance and Repair Expense
Bad Debts Expense
Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Insurance expense
Interest Income
Devidend Income
Freight Collected
Late Fee Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Late Fee Expense
 PT KARUNIA
PURCHASE JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
1-1500-
ACCOUNT
DATE DOC NO DESCRIPTION REF Merchandise 1-1700-Vat-In
PAYABLE
Inventory
1-1500 1-1700 2-1200

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT KARUNIA
SALES JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
DATE DOC NO DESCRIPTION REF ACCOUNT COST OF GOODS FREIGHT MERCHANDISE
SALES VAT-OUT
RECEIVABLE SOLD COLLECTED INVENTORY

TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT KARUNIA
GENERAL JOURNAL
DECEMBER 2020
( In Rupiah ) Page 01
Date DOC NO Description Ref Debit Credit

TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT KARUNIA
CASH PAYMENT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
OTHERS OTHERS
ACCOUNT
DATE DOC NO DESCRIPTION REF CASH IN BANK
PAYABLE ACCOUNT NO AMOUNT ACC NO ACC NAME AMOUNT

2-1200 1-1100

TOTAL

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT KARUNIA
CASH RECEIPT JOURNAL
DECEMBER, 2020
( In Rupiah ) Page 01
DEBIT CREDIT
OTHERS OTHERS
SALES ACCOUNT
DATE DOC NO DESCRIPTION REF CASH IN BANK SALES
DISCOUNT ACC NO ACC NAME TOTAL RECEIVABLE ACCOUNT TOTAL

1-1100 1-1200 1-1300 4-1100

TOTAL

RECAPITULATION
DEBIT KREDIT

TOTAL TOTAL
 PT KARUNIA
PETTY CASH
DECEMBER, 2020
( In Rupiah )
DEBIT CREDIT
DATE DOC NO DESCRIPTION
ACC NAME ACC NO AMOUNT PETTY CASH

TOTAL

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT KARUNIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2020
(In Rupiah)

Nama : Toko Burhani CODE : C001

Balance
Date Description Ref Debit Credit
Debit Credit

DEC 1 Opening balance 46,200,000

Nama : Toko Bintang Jaya Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

DEC 1 Opening balance 33,000,000

Nama : UD Mutiara Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

DEC 1 Opening balance 35,200,000

 PT KARUNIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2020
(In Rupiah)

Nama : PT. Mekar Jaya Kode : S-001

Balance
Date Description Ref Debit Credit
Debit Credit
DEC 1 Opening balance 46,200,000

Nama : PT. Nusa Dua Kode : S-002

Balance
Date Description Ref Debit Credit
Debit Credit
DEC 1 Opening balance 66,000,000
 PT KARUNIA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2020
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Burhani
2 Toko Bintang Jaya
3 UD Mutiara
4
Total ………………

PT KARUNIA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2021
(In rupiah)

NO SUPPLIER BALANCE

1 PT. Mekar Jaya

2 PT. Nusa Dua
3
Total ………………

PT KARUNIA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2020
(In rupiah)

KODE PRODUCT BALANCE

1 Xiaomi Poco M3
2 Xiaomi Poco X3 Pro
Total ………………
 PT KARUNIA
INVENTORY CARD
DECEMBER, 2020
NAME : Xiaomi Poco M3
KODE : xp-m3
( In Rupiah ) METODE : AVERAGE
EVIDE IN OUT BALANCE
DATE NCE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Dec 1 32 2,500,000 80,000,000

2020
 PT KARUNIA
INVENTORY CARD
DECEMBER, 2020
NAME : Xiaomi Poco X3 Pro
KODE : XP-X3
( In Rupiah ) METODE : AVERAGE
EVIDE IN OUT BALANCE
DATE NCE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Dec 1 28 3,000,000 84,000,000

2020
0
0

-
 PT KARUNIA
GENERAL LEDGER
DECEMBER 2020

Account: Account Number:

Date Description Ref. Debet Credit Balance

Debet Credit
Dec, 2020 1 Opening Balance

Account: Account Number:

Date Description Ref. Debet Credit Balance

Debet Credit
Dec, 2020 1 Opening Balance

Account: Account Number:

Date Description Ref. Debet Credit Balance

Debet Credit
Dec, 2020 1 Opening Balance

Account: Account Number:

Date Description Ref. Debet Credit Balance

Debet Credit
Dec, 2020 1 Opening Balance
 PT KARUNIA
TRIAL BALANCE

PER 31 DESEMBER 2020

KODE NAMA AKUN DEBET KREDIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1310 Allowance for Doubtful Debt
1-1400 Employee Receivable
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Vat-In
1-1800 Prepaid Advertising
1-1900 Prepaid Insurance
1-2100 Stock Investment
1-3100 Land
1-3200 Building at Cost
1-3210 Building Accum Dep
1-3300 Vehicles at Cost
1-3310 Vehicles Accum Dep
1-3400 Equipment at Cost
1-3410 Equipment Accum Dep
2-1100 Credit Card
2-1200 Account Payable
2-1300 Accruad Expense
2-1400 Income Tax Payable
2-1500 VAT- Out
2-1600 PPN Payable
2-2100 Bank Mandiri Loan
3-1100 Command Stock
3-1200 Retained Earning
3-1300 Devidend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
5-1100 Cost Of Goods Sold
6-1100 Advertising Expense
6-1200 Wages & Salaries
6-1300 Utility Expense
6-1400 Water, Telepon & Electricity Expense
6-1500 Supplies Expense
6-1600 Maintenance and Repair Expense
6-1730 Bad Debts Expense
6-1800 Depreciation Expense - Building
6-1900 Depreciation Expense - Vehicles
6-2000 Depreciation Expense - Equipment
6-2100 Insurance expense
8-1100 Interest Income
8-1200 Devidend Income
8-1300 Freight Collected
8-1400 Late Fee Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Late Fee Expense
Jumlah
 PT KARUNIA
ADJUSTMENT ENTRIES
BULAN DESEMBER 2020

TGL DOC NO DESCRIPTION REF DEBET CREDIT

2019 31
Des

TOTAL
 PT KARUNIA
NERACA LAJUR
Desember 2020

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Cash In Bank

1-1200 Petty Cash

1-1300 Account Receivable

1-1310 Allowance for Doubtful Debt

1-1400 Employee Receivable

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Vat-In

1-1800 Prepaid Advertising

1-1900 Prepaid Insurance

1-2100 Stock Investment

1-3100 Land

1-3200 Building at Cost

1-3210 Building Accum Dep

1-3300 Vehicles at Cost

1-3310 Vehicles Accum Dep

1-3400 Equipment at Cost

1-3410 Equipment Accum Dep

2-1100 Credit Card

2-1200 Account Payable

2-1300 Accruad Expense

2-1400 Income Tax Payable

2-1500 VAT- Out

2-1600 PPN Payable

2-2100 Bank Mandiri Loan

3-1100 Command Stock

3-1200 Retained Earning

3-1300 Devidend

3-1400 Income Summary

4-1100 Sales

4-1200 Sales Discount

4-1300 Sales Return

5-1100 Cost Of Goods Sold

6-1100 Advertising Expense

6-1200 Wages & Salaries

6-1300 Utility Expense

6-1400 Water, Telepon & Electricity

Expense
 NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
6-1500 Supplies Expense

6-1600 Maintenance and Repair

Expense
6-1730 Bad Debts Expense

6-1800 Depreciation Expense -

Building
6-1900 Depreciation Expense -
6-2000 Vehicles
Depreciation Expense -
Equipment
6-2100 Insurance expense

8-1100 Interest Income

8-1200 Devidend Income

8-1300 Freight Collected

8-1400 Late Fee Collected

9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

9-1400 Late Fee Expense

 PT KARUNIA
INCOME STATEMENT
Untuk periode yang berakhir 31 Desember 2020
-
 PT KARUNIA
EQUITY STATEMENT
PER 31 DESEMBER 2020
 PT KARUNIA
BALANCE SHEET
PER 31 DESEMBER 2020
 PT KARUNIA
CASH FLOW STATEMENT
DECEMBER 31, 2020
(In Rupiah)
SALDO
KETERANGAN Rp
Rp
 PT KARUNIA
CLOSING JOURNAL
PER 31 DESEMBER 2020

DATE DESCRIPTION REFF DEBIT CREDIT

SALDO
 PT KARUNIA
POST CLOSING TRIAL BALANCE
PER 31 DESEMBER 2020

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NO Rp Rp

JUMLAH