PT.

NIKO ELEKTRONIK
NERACA SALDO
PER 31 DECEMBER 2022

Saldo
Acc No Account Name
Debit
11100 Petty Cash Rp 10,000,000
11101 Cash In Bank Rp 718,710,880
11102 Marketable Equity Securities (MES) Rp 26,250,000
11103 Account receivable Rp 406,625,190
11104 Allowance For Bad Debts Rp 10,625,000
11105 Employee Receivable Rp 4,000,000
11106 Merchandise Inventory Rp 80,658,037
11107 Office Supplies Rp 42,840,000
11108 Value Added Taxes In Rp 30,382,000
11109 Prepaid In Come Taxes Rp 82,500,000
11110 Prepaid Rent Rp 50,000,000
11111 Prepaid Expense
12100 Investment In Bond PT Jaya Mandiri Rp 491,165,000
13100 Land Rp 450,000,000
13101 Building Rp 800,000,000
13102 Accumulated Depreciation - Building
13103 Vehicles Rp 360,000,000
13104 Accumulated Depreciation - Vehicles
13105 Equipment Rp 350,000,000
13106 Accumulated Depreciation - Equipment
21100 Account Payable
21102 Telepon & Water Payable
21103 Value added Taxes Out
21104 Income Tax Payable
21105 Insurance Tax Payable
21106 Devidend Payable
21107 BCA Loan - Long term Maturity
22101 BCA Loan - Long term
31001 Commond Stock
31002 Additional Paid In Capital
31003 Retained Earning
31004 Devidend Rp 80,000,000
31005 Income Summary
41000 Sales
41001 Sales Discount Rp 36,525,000
41002 Sales Return Rp 87,500,000
42100 Sales Service
51000 Cost Of Sales Rp 5,587,380,540
51001 Purchase Discount
51002 Freight Paid Rp 10,000,000
61100 Wages & Salaries Exppense (Sales) Rp 310,000,000
61200 Bad Debt - Expense
61300 Depreciation Expense - Vehicles Rp 19,250,000
61400 Advertising Expense Rp 24,954,048
61500 Rent Expense Rp 95,000,000
61600 Depreciation Expense - Building
62100 Wages & Salaries Expense (Administrative) Rp 145,000,000
62200 Electricity Expense Rp 5,300,000
62300 Water & Telephone Expense Rp 45,900,000
62400 Utility Expense Rp 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transpotation Expense Rp 63,900,000
62800 Defected Inventory
81001 Interest Revenue
81002 Devidend Revenue
81003 Gain On Sales Marketable Equity Securities
81004 Gain / loss On Sales Plant Assets
81005 Late Fees Collected
82001 Bank Charge Rp 25,000,000
82002 Interest Expense Rp 108,750,000
91002 Company Income Tax Rp 89,100
TOTAL Rp 10,625,724,795
Saldo
Credit

Rp 290,000,000

Rp 86,250,000

Rp 155,000,000
Rp 134,810,000

Rp 58,371,610
Rp 5,200,000
Rp 1,051,000

Rp 175,925,000
Rp 1,100,000,000
Rp 550,000,000
Rp 460,835,925

Rp 6,613,000,000

Rp 743,600,000

Rp 114,308,500
Rp 51,000,000

Rp 69,850,000
Rp 8,700,000
Rp 7,822,760

Rp 10,625,724,795
 PT. NIKO ELEKTORNIK
JURNAL PENYESUAIAN
PER 31 DECEMBER 2022

Date Acc No Account Name Debit

31 62600 Supplies Expense Rp 32,840,000
11107 Office Supplies
31 62800 Defected Inventory Rp 2,804,762
11106 Merchandise Inventory
31 11101 Cash In Bank Rp 10,000,000
81001 Interest Revenue
82001 Bank Charges Rp 1,000,000
91002 Company Income Tax Rp 2,000,000
11101 Cash In Bank
31 61200 Bad Debts- expense Rp 30,956,260
11104 Allowances for Bad Debts
31 62700 Transportation Expense Rp 950,000
11100 Petty Cash
31 61500 Rent Expense Rp 10,000,000
11110 Prepaid Rent
31 61300 Depreciation Expense - Vehicles Rp 45,000,000
62500 Depreciation Expense - Equipment Rp 68,750,000
61600 Depreciation Expense - Building Rp 40,000,000
13102 Accumulated Depreciation - Building
13104 Accumulated Depreciation - Vehicles
13106 Accumulated Depreciation - Equipment
31 62300 Water & Telephone Expense Rp 800,000
21102 Telephone & water Payable
31 11111 Prepaid Expense Rp 945,000
62200 Electricity Expense
31 22101 BCA Loan - Long Term Rp 125,000,000
21107 BCA Loan - Long Term maturity
31 12100 Investment in bond PT Jaya Mandiri Rp 8,835,000
81001 Interest Revenue
31 91002 Company Income Tax Rp 92,743,538
11109 Prepaid Income Taxes
21104 Income Tax Payable
TOTAL Rp 472,624,560
 Credit

Rp 32,840,000

Rp 2,804,762

Rp 10,000,000

Rp 3,000,000

Rp 30,956,260

Rp 950,000

Rp 10,000,000

Rp 40,000,000
Rp 45,000,000
Rp 68,750,000

Rp 800,000

Rp 945,000

Rp 125,000,000

Rp 8,835,000

Rp 82,500,000
Rp 10,243,538
Rp 472,624,560
 NERACA SALDO
Acc No Account Name
Debit Credit
11100 Petty Cash Rp 10,000,000
11101 Cash In Bank Rp 718,710,880
11102 Marketable Equity Securities (MES) Rp 26,250,000
11103 Account receivable Rp 406,625,190
11104 Allowances for Bad Debts Rp 10,625,000
11105 Employee Receivable Rp 4,000,000
11106 Merchandise Inventory Rp 80,658,037
11107 Office Supplies Rp 42,840,000
11108 Value Added Taxes In Rp 30,382,000
11109 Prepaid Income Taxes Rp 82,500,000
11110 Prepaid Rent Rp 50,000,000
11111 Prepaid Expense
12100 Investment in bond PT Jaya Mandiri Rp 491,165,000
13100 Land Rp 450,000,000
13101 Building Rp 800,000,000
13102 Accumulated Depreciation - Building Rp 290,000,000
13103 Vehicles Rp 360,000,000
13104 Accumulated Depreciation - Vehicles Rp 86,250,000
13105 Equipment Rp 350,000,000
13106 Accumulated Depreciation - Equipment Rp 155,000,000
21100 Account Payable Rp 134,810,000
21102 Telephone & water Payable
21103 Value added Taxes Out Rp 58,371,610
21104 Income Tax Payable Rp 5,200,000
21105 Insurance Tax Payable Rp 1,051,000
21106 Devidend Payable
21107 BCA Loan - Long Term maturity
22101 BCA Loan - Long Term Rp 175,925,000
31001 Commond Stock Rp 1,100,000,000
31002 Additional Paid In Capital Rp 550,000,000
31003 Retained Earning Rp 460,835,925
31004 Devidend Rp 80,000,000
31005 Income Summary
41000 Sales Rp 6,613,000,000
41001 Sales Discount Rp 36,525,000
41002 Sales Return Rp 87,500,000
42100 Sales Service Rp 743,600,000
51000 Cost Of Sales Rp 5,587,380,540
51001 Purchase Discount Rp 114,308,500
51002 Freight Paid Rp 10,000,000
61100 Wages & Salaries Exppense (Sales) Rp 310,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles Rp 19,250,000
61400 Advertising Expense Rp 24,954,048
61500 Rent Expense Rp 95,000,000
61600 Depreciation Expense - Building
62100 Wages & Salaries Expense (Administrative) Rp 145,000,000
62200 Electricity Expense Rp 5,300,000
62300 Water & Telephone Expense Rp 45,900,000
62400 Utility Expense Rp 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense Rp 63,900,000
62800 Defected Inventory
81001 Interest Revenue Rp 51,000,000
81002 Devidend Revenue
81003 Gain On Sales Marketable Equity Securities Rp 69,850,000
81004 Gain / loss On Sales Plant Assets Rp 8,700,000
81005 Late Fees Collected Rp 7,822,760
82001 Bank Charges Rp 25,000,000
82002 Interest Expense Rp 108,750,000
91002 Company Income Tax Rp 89,100
TOTAL Rp 10,625,724,795 Rp 10,625,724,795
 PT. NIKO ELEKTRONIK
NERACA LAJUR
PER 31 DECEMBER 2022

AJP NSD LABA/RUGI

Debit Credit Debit Credit Debit
Rp0 Rp950,000 Rp9,050,000 Rp0 Rp0
Rp10,000,000 Rp3,000,000 Rp725,710,880 Rp0 Rp0
Rp0 Rp0 Rp26,250,000 Rp0 Rp0
Rp0 Rp0 Rp406,625,190 Rp0 Rp0
Rp0 Rp30,956,260 Rp0 Rp20,331,260 Rp0
Rp0 Rp0 Rp4,000,000 Rp0 Rp0
Rp0 Rp2,804,762 Rp77,853,275 Rp0 Rp0
Rp0 Rp32,840,000 Rp10,000,000 Rp0 Rp0
Rp0 Rp0 Rp30,382,000 Rp0 Rp0
Rp0 Rp82,500,000 Rp0 Rp0 Rp0
Rp0 Rp10,000,000 Rp40,000,000 Rp0 Rp0
Rp945,000 Rp0 Rp945,000 Rp0 Rp0
Rp8,835,000 Rp0 Rp500,000,000 Rp0 Rp0
Rp0 Rp0 Rp450,000,000 Rp0 Rp0
Rp0 Rp0 Rp800,000,000 Rp0 Rp0
Rp0 Rp40,000,000 Rp0 Rp330,000,000 Rp0
Rp0 Rp0 Rp360,000,000 Rp0 Rp0
Rp0 Rp45,000,000 Rp0 Rp131,250,000 Rp0
Rp0 Rp0 Rp350,000,000 Rp0 Rp0
Rp0 Rp68,750,000 Rp0 Rp223,750,000 Rp0
Rp0 Rp0 Rp0 Rp134,810,000 Rp0
Rp0 Rp800,000 Rp0 Rp800,000 Rp0
Rp0 Rp0 Rp0 Rp58,371,610 Rp0
Rp0 Rp10,243,538 Rp0 Rp15,443,538 Rp0
Rp0 Rp0 Rp0 Rp1,051,000 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp125,000,000 Rp0 Rp125,000,000 Rp0
Rp125,000,000 Rp0 Rp0 Rp50,925,000 Rp0
Rp0 Rp0 Rp0 Rp1,100,000,000 Rp0
Rp0 Rp0 Rp0 Rp550,000,000 Rp0
Rp0 Rp0 Rp0 Rp460,835,925 Rp0
Rp0 Rp0 Rp80,000,000 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp6,613,000,000 Rp0
Rp0 Rp0 Rp36,525,000 Rp0 Rp36,525,000
Rp0 Rp0 Rp87,500,000 Rp0 Rp87,500,000
Rp0 Rp0 Rp0 Rp743,600,000 Rp0
Rp0 Rp0 Rp5,587,380,540 Rp0 Rp5,587,380,540
Rp0 Rp0 Rp0 Rp114,308,500 Rp0
Rp0 Rp0 Rp10,000,000 Rp0 Rp10,000,000
Rp0 Rp0 Rp310,000,000 Rp0 Rp310,000,000
Rp30,956,260 Rp0 Rp30,956,260 Rp0 Rp30,956,260
 Rp45,000,000 Rp0 Rp64,250,000 Rp0 Rp64,250,000
Rp0 Rp0 Rp24,954,048 Rp0 Rp24,954,048
Rp10,000,000 Rp0 Rp105,000,000 Rp0 Rp105,000,000
Rp40,000,000 Rp0 Rp40,000,000 Rp0 Rp40,000,000
Rp0 Rp0 Rp145,000,000 Rp0 Rp145,000,000
Rp0 Rp945,000 Rp4,355,000 Rp0 Rp4,355,000
Rp800,000 Rp0 Rp46,700,000 Rp0 Rp46,700,000
Rp0 Rp0 Rp67,420,000 Rp0 Rp67,420,000
Rp68,750,000 Rp0 Rp68,750,000 Rp0 Rp68,750,000
Rp32,840,000 Rp0 Rp32,840,000 Rp0 Rp32,840,000
Rp950,000 Rp0 Rp64,850,000 Rp0 Rp64,850,000
Rp2,804,762 Rp0 Rp2,804,762 Rp0 Rp2,804,762
Rp0 Rp18,835,000 Rp0 Rp69,835,000 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp69,850,000 Rp0
Rp0 Rp0 Rp0 Rp8,700,000 Rp0
Rp0 Rp0 Rp0 Rp7,822,760 Rp0
Rp1,000,000 Rp0 Rp26,000,000 Rp0 Rp26,000,000
Rp0 Rp0 Rp108,750,000 Rp0 Rp108,750,000
Rp94,743,538 Rp0 Rp94,832,638 Rp0 Rp94,832,638
Rp 472,624,560 Rp 472,624,560 Rp10,829,684,593 Rp10,829,684,593 Rp6,958,868,248
LABA Rp668,248,012
LABA/RUGI NERACA
Credit Debit Credit
Rp0 Rp9,050,000 Rp0
Rp0 Rp725,710,880 Rp0
Rp0 Rp26,250,000 Rp0
Rp0 Rp406,625,190 Rp0
Rp0 Rp0 Rp20,331,260
Rp0 Rp4,000,000 Rp0
Rp0 Rp77,853,275 Rp0
Rp0 Rp10,000,000 Rp0
Rp0 Rp30,382,000 Rp0
Rp0 Rp0 Rp0
Rp0 Rp40,000,000 Rp0
Rp0 Rp945,000 Rp0
Rp0 Rp500,000,000 Rp0
Rp0 Rp450,000,000 Rp0
Rp0 Rp800,000,000 Rp0
Rp0 Rp0 Rp330,000,000
Rp0 Rp360,000,000 Rp0
Rp0 Rp0 Rp131,250,000
Rp0 Rp350,000,000 Rp0
Rp0 Rp0 Rp223,750,000
Rp0 Rp0 Rp134,810,000
Rp0 Rp0 Rp800,000
Rp0 Rp0 Rp58,371,610
Rp0 Rp0 Rp15,443,538
Rp0 Rp0 Rp1,051,000
Rp0 Rp0 Rp0
Rp0 Rp0 Rp125,000,000
Rp0 Rp0 Rp50,925,000
Rp0 Rp0 Rp1,100,000,000
Rp0 Rp0 Rp550,000,000
Rp0 Rp0 Rp460,835,925
Rp0 Rp80,000,000 Rp0
Rp0 Rp0 Rp0
Rp6,613,000,000 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp743,600,000 Rp0 Rp0
Rp0 Rp0 Rp0
Rp114,308,500 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp69,835,000 Rp0 Rp0
Rp0 Rp0 Rp0
Rp69,850,000 Rp0 Rp0
Rp8,700,000 Rp0 Rp0
Rp7,822,760 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp0 Rp0 Rp0
Rp7,627,116,260 Rp3,870,816,345 Rp3,202,568,333
Rp668,248,012
 PT. NIKO ELEKTRONIK
LAPORA LABA RUGI
31 DECEMBER 2022

Sales
Sales Discount Rp 36,525,000
Sales Return Rp 87,500,000
Sales Service
Cost Of Sales Rp 5,587,380,540
Purchase Discount
Freight Paid Rp 10,000,000
Wages & Salaries Exppense (Sales) Rp 310,000,000
Bad Debts- expense Rp 30,956,260
Depreciation Expense - Vehicles Rp 64,250,000
Advertising Expense Rp 24,954,048
Rent Expense Rp 105,000,000
Depreciation Expense - Building Rp 40,000,000
Wages & Salaries Expense (Administrative) Rp 145,000,000
Electricity Expense Rp 4,355,000
Water & Telephone Expense Rp 46,700,000
Utility Expense Rp 67,420,000
Depreciation Expense - Equipment Rp 68,750,000
Supplies Expense Rp 32,840,000
Transportation Expense Rp 64,850,000
Defected Inventory Rp 2,804,762
Interest Revenue
Gain On Sales Marketable Equity Securities
Gain / loss On Sales Plant Assets
Late Fees Collected
Bank Charges Rp 26,000,000
Interest Expense Rp 108,750,000
Company Income Tax Rp 94,832,638
Gross Profit Rp 6,958,868,248
Net Profit/Laba
Rp 6,613,000,000

Rp 743,600,000

Rp 114,308,500

Rp 69,835,000
Rp 69,850,000
Rp 8,700,000
Rp 7,822,760

Rp 7,627,116,260
Rp 668,248,012
 PT. NIKO ELEKTRONIK
LAPORAN PERUBAHAN EKUITAS
31 DECEMBER 2022

Retained Earning Rp 460,835,925

Net Profit/Laba Rp 668,248,012
Devidend -Rp 80,000,000
Rp 588,248,012
Retained Earning Now Rp 1,049,083,937
 PT. NIKO ELEKTRONIK
NERACA
PER 31 DECEMBER 2022

Aktiva
Current Assets
Petty Cash Rp 9,050,000
Cash In Bank Rp 725,710,880
Marketable Equity Securities (MES) Rp 26,250,000
Account receivable Rp 406,625,190
Allowances for Bad Debts -Rp 20,331,260
Employee Receivable Rp 4,000,000
Merchandise Inventory Rp 77,853,275
Office Supplies Rp 10,000,000
Value Added Taxes In Rp 30,382,000
Prepaid Income Taxes Rp -
Prepaid Rent Rp 40,000,000
Prepaid Expense Rp 945,000
Total Current Assets Rp 1,310,485,085

Aktiva Tetap
Investment in bond PT Jaya Mandiri Rp 500,000,000
Land Rp 450,000,000
Building Rp 800,000,000
Accumulated Depreciation - Building -Rp 330,000,000
Vehicles Rp 360,000,000
Accumulated Depreciation - Vehicles -Rp 131,250,000
Equipment Rp 350,000,000
Accumulated Depreciation - Equipment -Rp 223,750,000
Total Aktiva Tetap Rp 1,775,000,000

Total Aktiva Rp 3,085,485,085

 LEKTRONIK
RACA
EMBER 2022

Pasiva
Short Term Liabilities
Account Payable Rp 134,810,000
Telephone & water Payable Rp 800,000
Value added Taxes Out Rp 58,371,610
Income Tax Payable Rp 15,443,538
Insurance Tax Payable Rp 1,051,000
Devidend Payable Rp -
Rp 210,476,148
Long Term Liabilities
BCA Loan - Long Term maturity Rp 125,000,000
BCA Loan - Long Term Rp 50,925,000
Rp 175,925,000
Total Liabilities Rp 386,401,148

Ekuitas
Commond Stock Rp 1,100,000,000
Additional Paid In Capital Rp 550,000,000
Retained Earning Rp 1,049,083,937
Total Ekuitas Rp 2,699,083,937

Total Liabilities dan Ekuitas Rp 3,085,485,085

 PT. NIKO ELEKTRONIK
JURNAL PENUTUP
PER 31 DECEMBER 2022

Akun Debit Credit

Sales Rp 6,613,000,000
Ikhtisar Laba/ Rugi Rp 6,613,000,000
Ikhtisar Laba/ Rugi Rp 5,871,377,110
Sales Discount Rp 36,525,000
Sales Return Rp 87,500,000
Sales Service -Rp 743,600,000
Cost Of Sales Rp 5,587,380,540
Purchase Discount -Rp 114,308,500
Freight Paid Rp 10,000,000
Wages & Salaries Exppense (Sales) Rp 310,000,000
Bad Debts- expense Rp 30,956,260
Depreciation Expense - Vehicles Rp 64,250,000
Advertising Expense Rp 24,954,048
Rent Expense Rp 105,000,000
Depreciation Expense - Building Rp 40,000,000
Wages & Salaries Expense (Administrative) Rp 145,000,000
Electricity Expense Rp 4,355,000
Water & Telephone Expense Rp 46,700,000
Utility Expense Rp 67,420,000
Depreciation Expense - Equipment Rp 68,750,000
Supplies Expense Rp 32,840,000
Transportation Expense Rp 64,850,000
Defected Inventory Rp 2,804,762
Laba Niko Rp 668,248,012
Retained Earning Rp 668,248,012
Retained Earning Rp 80,000,000
Devidend Rp 80,000,000
Total Rp 13,232,625,122 Rp 13,232,625,122
 PT. NIKO ELEKTRONIK
NERACA SALDO SETELAH PENUTUP
PER 31 DECEMBER 2022

Akun Debit Credit

Petty Cash Rp 9,050,000
Cash In Bank Rp 725,710,880
Marketable Equity Securities (MES) Rp 26,250,000
Account receivable Rp 406,625,190
Allowances for Bad Debts Rp 20,331,260
Employee Receivable Rp 4,000,000
Merchandise Inventory Rp 77,853,275
Office Supplies Rp 10,000,000
Value Added Taxes In Rp 30,382,000
Prepaid Income Taxes Rp -
Prepaid Rent Rp 40,000,000
Prepaid Expense Rp 945,000
Investment in bond PT Jaya Mandiri Rp 500,000,000
Land Rp 450,000,000
Building Rp 800,000,000
Accumulated Depreciation - Building Rp 330,000,000
Vehicles Rp 360,000,000
Accumulated Depreciation - Vehicles Rp 131,250,000
Equipment Rp 350,000,000
Accumulated Depreciation - Equipment Rp 223,750,000
Account Payable Rp 134,810,000
Telephone & water Payable Rp 800,000
Value added Taxes Out Rp 58,371,610
Income Tax Payable Rp 15,443,538
Insurance Tax Payable Rp 1,051,000
Devidend Payable Rp -
BCA Loan - Long Term maturity Rp 125,000,000
BCA Loan - Long Term Rp 50,925,000
Commond Stock Rp 1,100,000,000
Additional Paid In Capital Rp 550,000,000
Retained Earning Rp 1,049,083,937
TOTAL Rp 3,790,816,345 Rp 3,790,816,345