UD.

INDONESIA RAYA
ADJUSTMENT JOURNAL ENTRIES
DECEMBER 2024
( In Rupiah )
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
Cash in Bank 1-1100 2,056,000
Dec 31 BM12-1 Bank Service Change 9-1200 304,000
Income Tax Expense 2-1300 160,000
Interest Reneue 8-1100 2,520,000

BM12-2 Merchandise Inventory 1-1500

Store Supplies Expense 6-1300 8,960,800

Store Supplies 1-1600 8,960,800
Insurance Expense 6-1700 1,750,000
Prepaid Insurance 1-1700 1,750,000
Bad Debt Expense 6-1500 932,500
Allowance for Doubtful Debt 1-1400 932,500

BM12-3 Electricity, Water, Telp & Internet Expense 6-1200 4,237,000

Expense Payable 2-1200 4,237,000
Wages & Salaries Expense 6-1100 25,650,000
Income Tax Payable 2-1300 508,000
BPJS Expense 6-1800 725,000
BPJS Payable 2-1500 1,535,000
Expense Payable 2-1200 24,332,000
Depreciation Expense 6-1600 103,492,500
Building Accumulated Depreciation 1-2210 17,280,000
Vehicle Accumulated Depreciation 1-2310 57,562,500
Equipment Accumulated Depreciation 1-2410 28,650,000
Income Tax Expense 9-1300 112,539
Income Tax Payable 2-1300 112,539
TOTAL 148,380,339 148,380,339
 UD. INDONESIA RAYA
WORKSHEET
December 31, 2024 (Rp)
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Cash in Bank 1,286,629,380 - 2,056,000 - 1,288,685,380 1,288,685,380
1-1200 Petty Cash 9,164,200 - - - 9,164,200 9,164,200
1-1300 Accounts Receivable 457,750,000 - - - 457,750,000 457,750,000
1-1400 Allowance for Doubtful Debt - 12,800,000 - 932,500 13,732,500 13,732,500
1-1500 Merchandise Inventory 427,300,000 - - - 427,300,000 427,300,000
1-1600 Office Supplies 11,135,800 - - 8,960,800 11,135,800 11,135,800
1-1700 Prepaid Insurance 17,500,000 - - 1,750,000 15,750,000 15,750,000
1-1800 Prepaid Income Tax - - - -
1-1900 VAT In 20,163,000 - - - 20,163,000 20,163,000
1-2100 Land 120,500,000 - - - 120,500,000 120,500,000
1-2200 Building at Cost 345,600,000 - - - 345,600,000 345,600,000
1-2210 Building Accumulated Depreciation - 51,840,000 - 17,280,000 69,120,000 69,120,000
1-2300 Vehicle at Cost 460,500,000 - - - 460,500,000 460,500,000
1-2310 Vehicle Accumulated Depreciation - 67,937,500 - 57,562,500 125,500,000 125,500,000
1-2400 Equipment at Cost 114,600,000 - - - 114,600,000 114,600,000
1-2410 Equipment Accumulated Depreciation - 81,175,000 - 28,650,000 109,825,000 109,825,000
2-1100 Accounts Payable - 338,661,000 - - 338,661,000 338,661,000
2-1200 Expense Payable - - - 28,569,000 28,569,000 28,569,000
2-1300 Income Tax Payable - - 160,000 620,539 460,539 460,539
2-1400 VAT Out - 39,148,725 - - 39,148,725 39,148,725
2-1500 BPJS Payable - - - 1,535,000 1,535,000 1,535,000
2-2100 Bank Mandiri Loan - 150,000,000 - - 150,000,000 150,000,000
3-1100 Deva's Capital - 922,650,000 - - 922,650,000 922,650,000
3-1200 Deva's Drawing 25,400,000 - - - 25,400,000 25,400,000
3-1300 Income Summary - - - -
4-1100 Sales - 2,910,066,500 - - 2,910,066,500 2,910,066,500
4-1200 Sales Discount - - - -
4-1300 Sales Return 51,000,000 - - - 51,000,000 -
4-1400 Freight Collected - 9,500,000 - - 9,500,000 9,500,000
4-1500 Service Income - 22,350,000 - - 22,350,000 22,350,000
5-1100 Cost of Goods Sold 869,100,000 - - - 869,100,000 -
5-1200 Freight Paid 11,850,000 - - - 11,850,000 -
6-1100 Wages & Salaries Expense 273,650,000 - 25,650,000 - 299,300,000 324,950,000
6-1200 Electricity, Water, Telp & Internet Expense 19,525,000 - 4,237,000 - 23,762,000 27,999,000
6-1300 Store Supplies Expense - - 8,960,800 - 8,960,800 8,960,800
6-1400 Repair and Maintenance Expense 8,450,000 - - - 8,450,000 -
6-1500 Bad Debt Expense - - 932,500 - 932,500 932,500
6-1600 Depreciation Expense 30,712,500 - 103,492,500 - 134,205,000 237,697,500
6-1700 Insurance Expense - - 1,750,000 - 1,750,000 1,750,000
6-1800 BPJS Expense 19,165,000 - 725,000 - 19,890,000 20,615,000
6-1900 Professional Fees 5,665,000 - - - 5,665,000 -
6-2000 Other Operating Expense 19,267,000 - - - 19,267,000 -
8-1100 Interest Revenue - 22,850,000 - 2,520,000 25,370,000 27,890,000
8-1200 Gain on Dispossal of Fixed Assets - 1,556,250 - - 1,556,250 1,556,250
9-1100 Interest Expense 5,800,000 - - - 5,800,000 - 5,800,000
9-1200 Bank Service Charge 6,600,000 - 304,000 - 6,904,000 7,208,000
9-1300 Income Tax Expense 13,508,095 - 112,539 - 13,620,634 13,733,173

JUMLAH 4,630,534,975 4,630,534,975 148,380,339 148,380,339 4,775,715,853 4,769,333,975 642,095,973 68,846,250 3,296,548,380 4,709,268,264
NET PROFIT AFTER TAX
 Jl. Kuningan Mulya No. 2 Jakarta
INCOME STATEMENT
For the end of period December 31, 2024 (Rp)
 Jl. Kuningan Mulya No. 2 Jakarta

STATEMENT OF CASH FLOW (DIRECT METHOD)

01/12/2024 THROUGH 31/12/2024
 Jl. Kuningan Mulya No. 2 Jakarta

EQUITY STATEMENT
For the end of period December 31, 2024 (Rp)
DEVA CAPITAL'S 1 JAN 2024 922,650,000

Net Profit 1,487,255,816

Deva Drawing (25,400,000)
1,461,855,816

2,384,505,816
 Jl. Kuningan Mulya No. 2 Jakarta

BALANCE SHEET
As of December 31, 2024
ASSET LIABILITY
Current Assets: Current Liabilities
Cash in Bank Rp 1,288,685,380 Accounts Payable Rp 338,661,000
Petty Cash Rp 9,164,200 Expense Payable Rp 28,569,000
Accounts Receivable Rp 457,750,000 Income Tax Payable Rp 1,620,359
Allowance for Doubtful Debt Rp (13,732,500) VAT Out Rp 39,148,725
Merchandise Inventory Rp 427,300,000 BPJS Payable Rp 1,535,000
Office Supplies Rp 2,175,000 Total Current Liabilities Rp 409,534,084
Prepaid Insurance Rp 15,750,000
Prepaid Income Tax Rp -
VAT In Rp 20,163,000 Long Term Liabilities
Total Current Assets Rp 2,207,255,080 Bank Mandiri Loan Rp 150,000,000

Total Liabilities Rp 150,000,000

Fixed Assets
Land Rp 120,500,000
Building at Cost Rp 345,600,000 EQUITY
Building Accumulated Depreciation Rp (69,120,000) Deva's Capital 2,384,505,816
Vehicle at Cost Rp 460,500,000 Total Equity 2,384,505,816
Vehicle Accumulated Depreciation Rp (125,500,000)
Equipment at Cost Rp 114,600,000
Equipment Accumulated Depreciation Rp (109,825,000)
Total Fixed Assets Rp 736,755,000

TOTAL ASSETS Rp 2,944,010,080 TOTAL LIABILITIY AND EQUITY Rp 2,944,039,900

 UD. INDONESIA RAYA
CLOSING JOURNAL ENTRY
DECEMBER 2024
( In Rupiah )
DATE DESCRIPTION REF DEBET CREDIT

Des 31

TOTAL
 UD. INDONESIA RAYA
POST CLOSING TRIAL BALANCE
AS OF DECEMBER 31, 2024 (Rp)

ACC. NO ACCOUNT NAME DEBET CREDIT

1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Income Tax
1-1900 VAT In
1-2100 Land
1-2200 Building at Cost
1-2210 Building Accumulated Depreciation
1-2300 Vehicle at Cost
1-2310 Vehicle Accumulated Depreciation
1-2400 Equipment at Cost
1-2410 Equipment Accumulated Depreciation
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 VAT Out
2-1500 BPJS Payable
2-2100 Bank Mandiri Loan
3-1100 Deva's Capital

Total