M

1. ACCOUNTING POLICY

2. TRANSACTIONS

3. CHART OF ACCOUNT

4. COST OF PACKAGES

5. GENERAL JOURNAL-1

6. GENERAL JOURNAL-2 12. TRIAL B

 MENU

7. GENERAL JOURNAL-3 13. TRIAL BALANCE AKHIR

8. GENERAL JOURNAL-4
14. GENERAL LEDGER

15. WORKSHEET
9. GENERAL JOURNAL-5

16. PROFIT & LOSS

10. ADJUSMENT

17. RETAINED EARNING

11. CLOSING JURNAL

18. BALANCE SHEET

12. TRIAL BALANCE AWAL 19. POST CLOSSING TB

 Accounting Policy PT. STAR Tour and Travel

1. The basis of recording using the accrual basis

2. Cash received every day from the customer will be recorded in the cash account and on the same day will b
3. The end of month the company prepares financial statement ( Profit and loss statement, Retained earning st
4. Recording method used for package sales is the Perpetual method
5. Depreciation of fixed assets using the straight-line method
a. Residual Value of fixed assets is null
b. Estimated Useful Life of Building = 20 years
c. Estimated useful Life of Equipment = 10 years
d. Estimated useful Life of Vehicles = 8 years
6. Purchase of office stationery is recorded as asset
7. Spending less than Rp. 1.000.000,00 is using petty cash and petty cash using the fluctuation method
8. Expenditures greater than or equal Rp 1.000.000,00 is using Bank
9. Revenue will be recognize if service has been delivered to customer
MENU
 TRANSACTION PT. STAR Tour and Travel

Date
3-Sep-21
4-Sep-21
5-Sep-21
6-Sep-21
6-Sep-21
7-Sep-21
8-Sep-21
8-Sep-21
10-Sep-21
11-Sep-21
11-Sep-21
12-Sep-21
13-Sep-21
18-Sep-21
20-Sep-21
21-Sep-21
22-Sep-21
23-Sep-21
24-Sep-21
24-Sep-21
26-Sep-21
28-Sep-21
28-Sep-21
29-Sep-21

30-Sep-21
 TRANSACTION PT. STAR Tour and Travel

Transaction
Cash Sales of Gianyar City tour for 3 person to Mrs.Anna and the implementation wil be held on 05-09-2021
Purchases 2 box paper by cash @ Rp 120.000,00
Implementation of Gianyar city tour
Received document transaction of Gianyar City tour, all expenses has been paid except guide & driver expenses
Cash Sales of Denpasar City Tour for 4 person to. Mr. Clarine, the implementation will be held on 07-09-2021
Implementation of Denpasar City Tour Package
Received the document transaction of Denpasar City tour, all expenses has been paid
Cash Sales of Dewata city tour for 5 person to Mr.Deddy and the implementation will be held on 10-09-2021
Implementation of Dewata city tour
Received the document transaction of Dewata city tour package, all expenses has been paid except guide & driver exp
Cash sales of Paradise city tour packages for 2 person to Mr.Abi, and the implementation will be held on 13-09-21
Implementation of Paradise city tour
Received the document transaction of Paradise city tour package, all expenses has been paid
Cash sales of Gianyar city tour package for 3 person to Mr.Smith, the Implementation will be held on 20-09-21
Implementation of Gianyar city tour package
Received the document transaction of Gianyar city tour, all expenses has been paid except driver & guide expenses
Cash sales of Dewata city tour for 6 person to Mr.Richard, the realisation will be held on 24-09-21
Sales of Nusa Dua Full Day Tour for 5 person to Mr. Kokoro and the realisation will be held on 28-09-21. The custo
give Rp 1.500.000,00 as down payment. He paid his own after implemented this packages.
Implementation of Dewata City tour

Received the document transaction of Dewata city tour package, all expenses has been paid except driver & guide exp
Cash sales of Paradise City Tour for 5 person to Mrs.Diah and the realisation will be held on 28-09-21
Implementation of Paradise City tour package
Implementation of Nusa Dua Full Day Tour package and Mr. Kokoro paid his own.
Received the document transaction of Paradise city tour city tour package, all expenses has been paid except driver &
expenses
Received the document transaction of Nusa Dua Full Day Tour tour package, all expenses has been paid except
Transportation.
Information the end of month:
1. Supplies available is Rp 800.000,00
2. Fixed asset depreciate every month.

Required:
1. Please record the transaction above to general journal
2. Posting all of journal to general ledger
3. Prepare Trial balance
4. Prepare Adjustment
5. Prepare Financial statement

MENU
 COST OF PACKAG
MENU
Gianyar City Tour
No Cost Component 1 person 2 person 3 person 4 person
1 Transport Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000
2 Entry Ticket Rp 65,000 Rp 130,000 Rp 195,000 Rp 260,000
3 Parking Rp 20,000 Rp 20,000 Rp 20,000 Rp 20,000
4 Food & Baverage Rp 100,000 Rp 200,000 Rp 300,000 Rp 400,000
5 Guide & Driver Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000
Cost price Rp 685,000 Rp 850,000 Rp 1,015,000 Rp 1,180,000
Margin 40% Rp 274,000 Rp 340,000 Rp 406,000 Rp 472,000
Sales price Rp 959,000 Rp 1,190,000 Rp 1,421,000 Rp 1,652,000

Denpasar City Tour

No Cost Component 1 person 2 person 3 person 4 person
1 Transport Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000
2 Entry Ticket Rp 320,000 Rp 640,000 Rp 960,000 Rp 1,280,000
3 Parking Rp 9,000 Rp 9,000 Rp 9,000 Rp 9,000
4 Food & Baverage Rp 100,000 Rp 200,000 Rp 300,000 Rp 400,000
5 Guide & Driver Rp 300,000 Rp 300,000 Rp 300,000 Rp 300,000
Cost price Rp 1,029,000 Rp 1,449,000 Rp 1,869,000 Rp 2,289,000
Margin 40% Rp 411,600 Rp 579,600 Rp 747,600 Rp 915,600
Sales price Rp 1,440,600 Rp 2,028,600 Rp 2,616,600 Rp 3,204,600

Dewata City Tour

No Cost Component 1 person 2 person 3 person 4 person
1 Transport Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000
2 Entry Ticket Rp 165,000 Rp 330,000 Rp 495,000 Rp 660,000
3 Parking Rp 5,000 Rp 5,000 Rp 5,000 Rp 5,000
4 Food & Baverage Rp 70,000 Rp 140,000 Rp 210,000 Rp 280,000
5 Guide & Driver Rp 200,000 Rp 200,000 Rp 200,000 Rp 200,000
Cost price Rp 640,000 Rp 875,000 Rp 1,110,000 Rp 1,345,000
Margin 40% Rp 256,000 Rp 350,000 Rp 444,000 Rp 538,000
Sales price Rp 896,000 Rp 1,225,000 Rp 1,554,000 Rp 1,883,000
COST OF PACKAGES

Paradise City Tour

No Cost Component 1 person 2 person 3 person
1 Transport Rp 150,000 Rp 150,000 Rp 150,000
2 Entry Ticket Rp 60,000 Rp 120,000 Rp 180,000
3 Parking Rp 15,000 Rp 15,000 Rp 15,000
4 Food & Baverage Rp 50,000 Rp 100,000 Rp 150,000
5 Guide & Driver Rp 200,000 Rp 200,000 Rp 200,000
6 Clothes Rp 20,000 Rp 40,000 Rp 60,000
Cost price Rp 495,000 Rp 625,000 Rp 755,000
Margin 40% Rp 198,000 Rp 250,000 Rp 302,000
Sales price Rp 693,000 Rp 875,000 Rp 1,057,000

Nusa Dua Full Day Tour

No Cost Component 1 person 2 person 3 person
1 Transport Rp 300,000 Rp 300,000 Rp 300,000
2 Entry Ticket Rp 60,000 Rp 120,000 Rp 180,000
3 Parking Rp 40,000 Rp 40,000 Rp 40,000
4 Food & Baverage Rp 150,000 Rp 300,000 Rp 450,000
5 Guide & Driver Rp 200,000 Rp 200,000 Rp 200,000
6 Clothes Rp 20,000 Rp 40,000 Rp 60,000
Cost price Rp 770,000 Rp 1,000,000 Rp 1,230,000
Margin 30% Rp 231,000 Rp 300,000 Rp 369,000
Sales price Rp 1,001,000 Rp 1,300,000 Rp 1,599,000

5 person
Rp 200,000
Rp 825,000
Rp 5,000
Rp 350,000
Rp 200,000
Rp 1,580,000
 4 person
Rp 150,000
Rp 240,000
Rp 15,000
Rp 200,000
Rp 200,000
Rp 80,000
Rp 885,000
Rp 354,000
Rp 1,239,000

4 person 5 person
Rp 300,000 Rp 300,000
Rp 240,000 Rp 300,000
Rp 40,000 Rp 40,000
Rp 600,000 Rp 750,000
Rp 200,000 Rp 200,000
Rp 80,000 Rp 100,000
Rp 1,460,000 Rp 1,690,000
Rp 438,000 Rp 507,000
Rp 1,898,000 Rp 2,197,000
 CHART OF ACCOUNT

CODE ACCOUNT TITLE

111 Cash MENU
112 Petty Cash
113 Bank
114 Accounts Receivable
115 Allowance for Bad Debt
116 Commission Receivable
117 Supplies
121 Land
122 Building
123 Acc. Dep. Of Building
124 Equipment
125 Acc. Dep. Of Equipment
126 Vehicle
127 Acc. Dep. Of Vehicle
211 Account Payable
212 DP Sales Of Package
213 Cost Of Package Payable
214 Deferred Revenue
215 Salaries Payable
216 Transport Payable
217 Entry Ticket Payable
218 Food & Beverage Payable
219 Driver & Guide Payable
220 Insurance Payable
221 Commission Payable
311 Common Stock
312 Dividend
313 Retained Earning
314 Profit & Loss
411 Sales Of Package
412 Commission Earned
511 Cost Of Package
521 Supplies Expense
611 Salaries Expenses
612 Bad Debt Expenses
613 Transportation Expenses
614 Entry Ticket Expenses
615 Food & Beverage Expenses
616 Driver & Guide Expenses
617 Insurance Expenses
618 Depreciation of building
619 Depreciation of Equipment
620 Depreciation of Vehicle
 PT. STAR Tour and Travel
Trial Balance
As at : September 1, 2021

Code Account Title Debit Credit

111 Cash - - MENU
112 Petty Cash Rp 19,000,000 -
113 Bank Rp 80,000,000 -
114 Accounts Receivable Rp 30,000,000 -
115 Allowance For Bad Debt - Rp 3,000,000
117 Supplies Rp 1,000,000
121 Land Rp 250,000,000 -
122 Building Rp 200,000,000 -
123 Acc. Dep. Of Building - Rp 90,000,000
124 Equipment Rp 40,000,000 -
125 Acc. Dep. Of Equipment - Rp 12,000,000
126 Vehicle Rp 20,000,000 -
127 Acc. Dep. Of Vehicle - Rp 6,000,000
211 Account Payable - Rp 27,000,000
216 Transport Payable - Rp 1,200,000
219 Driver & Guide Payable - Rp 800,000
311 Common Stock - Rp 300,000,000
312 Dividend -
313 Retained Earning - Rp 200,000,000
Amount Rp 640,000,000 Rp 640,000,000
MENU
 PT. STAR Tour and Travel
General Journal
As At : September 30, 2021

Date Descriptions Ref Debit

3-Sep-21 Cash 111 1,421,000
Deferred Revenue 214
Bank 113 1,421,000
Cash 111

(Cash Sales of packages of Gianyar City tour by

Mrs. Anna for 3 person and deposit to bank)
4-Sep-21 Supplies 117 240,000
Petty Cash 112
(Purchases 2 box paper @120.000)
5-Sep-21 Deferred Revenue 214 1,421,000
Sales Of Package 411
Cost Of Package 511 1,015,000
Cost Of Package Payable 213
(Implementations of Gianyar City tour)
6-Sep-21 Transportation Expenses 613 320,000
Entry Ticket Expenses 614 195,000
Food & Beverage Expenses 615 300,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Driver & Guide Payable 219
(Realitations of packages and paid expense)
Cost Of Package Payable 213 1,015,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
6-Sep-21 Cash 111 3,204,600
Deferred Revenue 214
Bank 113 3,204,600
Cash 111

(Cash Sales of packages of Denpasar City tour by

Mr. Clarine for 4 person and deposit to bank)
7-Sep-21 Deferred Revenue 214 3,204,600
Sales Of Package 411
Cost Of Package 511 2,289,000
 Cost Of Package Payable 213
(Implementations of Denpasar City tour)
Sub Total 19,450,800

Date Descriptions Ref Debit

8-Sep-21 Transportation Expenses 613 309,000
Entry Ticket Expenses 614 1,280,000
Food & Beverage Expenses 615 400,000
Driver & Guide Expenses 616 300,000
Petty Cash 112
Bank 113
(Realitations of packages and paid expense)
Cost Of Package Payable 213 2,289,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
8-Sep-21 Cash 111 2,212,000
Deferred Revenue 214
Bank 113 2,212,000
Cash 111

(Cash Sales of packages of Dewata City tour by

Mr. Deddy for 5 person and deposit to bank)
10-Sep-21 Deferred Revenue 214 2,212,000
Sales Of Package 411
Cost Of Package 511 1,580,000
Cost Of Package Payable 213
(Implementations of Dewata City tour)
11-Sep-21 Transportation Expenses 613 205,000
Entry Ticket Expenses 614 825,000
Food & Beverage Expenses 615 350,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Driver & Guide Payable 219
(Realitations of packages and paid expense)
Cost Of Package Payable 213 1,580,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
 Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
11-Sep-21 Cash 111 875,000
Deferred Revenue 214
Bank 113 875,000
Cash 111

(Cash Sales of packages of Paradise City tour by

Mr. Abi for 2 person and deposit to bank)
Sub Total 17,704,000

Date Descriptions Ref Debit

12-Sep-21 Deferred Revenue 214 875,000
Sales Of Package 411
Cost Of Package 511 625,000
Cost Of Package Payable 213
(Implementations of Paradise City tour)
13-Sep-21 Transportation Expenses 613 165,000
Entry Ticket Expenses 614 160,000
Food & Beverage Expenses 615 100,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
(Realitations of packages and paid expense)
Cost Of Package Payable 213 625,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
18-Sep-21 Cash 111 1,421,000
Deferred Revenue 214
Bank 113 1,421,000
Cash 111

(Cash Sales of packages of Gianyar City tour by

Mr. Smith for 3 person and deposit to bank)
20-Sep-21 Deferred Revenue 214 1,421,000
Sales Of Package 411
Cost Of Package 511 1,015,000
Cost Of Package Payable 213
(Implementations of Gianyar City tour)
21-Sep-21 Transportation Expenses 613 320,000
 Entry Ticket Expenses 614 195,000
Food & Beverage Expenses 615 300,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Driver & Guide Payable 219
(Realitations of packages and paid expense)
Cost Of Package Payable 213 1,015,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
Sub Total 10,058,000

Date Descriptions Ref Debit

22-Sep-21 Cash 111 2,541,000
Deferred Revenue 214
Bank 113 2,541,000
Cash 111

(Cash Sales of packages of Dewata City tour by

Mr. Richard for 6 person and deposit to bank)
23-Sep-21 Cash 111 1,500,000
DP Sales Of Package 212
Bank 113 1,500,000
Cash 111
(Sales of Packages of Nusa Dua Full Day Tour
by Mr. Kokoro for 5 person)
24-Sep-21 Deferred Revenue 214 2,541,000
Sales Of Package 411
Cost Of Package 511 1,815,000
Cost Of Package Payable 213
(Implementations of Dewata City tour)
24-Sep-21 Transportation Expenses 613 205,000
Entry Ticket Expenses 614 990,000
Food & Beverage Expenses 615 420,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Driver & Guide Payable 219
(Realitations of packages and paid expense)
 Cost Of Package Payable 213 1,815,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
26-Sep-21 Cash 111 1,421,000
Deferred Revenue 214
Bank 113 1,421,000
Cash 111

(Cash Sales of packages of Paradise City tour by

Mrs. Diah for 5 person and deposit to bank)
28-Sep-21 Deferred Revenue 214 1,421,000
Sales Of Package 411
Cost Of Package 511 1,015,000
Cost Of Package Payable 213
(Implementations of Paradise City tour)
Sub Total 21,346,000

Date Descriptions Ref Debit

28-Sep-21 Cash 111 697,000
DP Sales Of Package 212 1,500,000
Sales Of Package 411
Cost Of Package 511 1,690,000
Cost Of Package Payable 213
Bank 113 697,000
Cash 111

(Implementations of Nusa Dua Full Day tour)

29-Sep-21 Transportation Expenses 613 165,000
Entry Ticket Expenses 614 400,000
Food & Beverage Expenses 615 250,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Driver & Guide Payable 219
(Realitations of packages and paid expense)
Cost Of Package Payable 213 1,015,000
Transportation Expenses 613
Entry Ticket Expenses 614
 Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
30-Sep-21 Transportation Expenses 613 340,000
Entry Ticket Expenses 614 400,000
Food & Beverage Expenses 615 750,000
Driver & Guide Expenses 616 200,000
Petty Cash 112
Transport Payable 216
(Realitations of packages and paid expense)
Cost Of Package Payable 213 1,690,000
Transportation Expenses 613
Entry Ticket Expenses 614
Food & Beverage Expenses 615
Driver & Guide Expenses 616
(Transfer expenses to cost of payable)
Sub Total 3,380,000

ADJUSMENT

Date Descriptions Ref Debit

30-Sep-21 Supplies Expense 521 Rp 440,000
Supplies 117
(Adjustment for supplies)
30-Sep-21 Depreciation of building 618 Rp 833,333
Acc. Dep. Of Building 123
Depreciation of Equipment 619 Rp 333,333
Acc. Dep. Of Equipment 125
Depreciation of Vehicle 620 Rp 208,333
Acc. Dep. Of Vehicle 127
(Adjustment for fixed assets)
Amount Rp 1,815,000
 CLOSING JURNAL

Date Descriptions Ref Debit

30-Sep-21 Sales Of Package 411 Rp 15,292,600
Profit & Loss 314
(Menutup akun pendapatan)
30-Sep-21 Profit & Loss 314 Rp 12,859,000
Cost Of Package 511
Supplies Expense 521
Depreciation of building 618
Depreciation of Equipment 619
Depreciation of Vehicle 620
(Menutup akun beban)
30-Sep-21 Profit & Loss 314 Rp 2,433,600
 Retained Earning 313
(Menutup akun laba rugi)
Amount Rp 30,585,200
Page : 1
Credit
MENU
1,421,000

1,421,000

240,000

1,421,000

1,015,000

815,000
200,000

320,000
195,000
300,000
200,000

3,204,600

3,204,600

3,204,600
 2,289,000

19,450,800

Page : 2
Credit
MENU

1,009,000
1,280,000

309,000
1,280,000
400,000
300,000

2,212,000

2,212,000

2,212,000

1,580,000

1,380,000
200,000

205,000
825,000
350,000
 200,000

875,000

875,000

17,704,000

Credit
MENU
875,000

625,000

625,000

165,000
160,000
100,000
200,000

1,421,000

1,421,000

1,421,000

1,015,000
 815,000
200,000

320,000
195,000
300,000
200,000

10,058,000

Page : 4
Credit
MENU
2,541,000

2,541,000

1,500,000

1,500,000

2,541,000

1,815,000

1,615,000
200,000
 205,000
990,000
420,000
200,000

1,421,000

1,421,000

1,421,000

1,015,000

21,346,000

Page : 5
Credit
MENU
2,197,000

1,690,000

697,000

815,000
200,000

165,000
400,000
 250,000
200,000

1,350,000
340,000

340,000
400,000
750,000
200,000

3,380,000

Page : 6
Credit MENU
Rp 440,000

Rp 833,333

Rp 333,333

Rp 208,333

Rp 1,815,000
Page : 7
Credit
MENU
Rp 15,292,600

Rp 11,044,000
Rp 440,000
Rp 833,333
Rp 333,333
Rp 208,333
Rp 2,433,600

Rp 30,585,200
 PT. STAR Tour and Travel
General Ledger
As At : September 30, 2021

Acc Title : Petty Cash

Date Descriptions Ref Debit Credit
1-Sep-21 Balance - - -
30-Sep-21 General Journal 1 - 1,055,000
30-Sep-21 General Journal 2 - 2,389,000
30-Sep-21 General Journal 3 - 1,440,000
30-Sep-21 General Journal 4 - 1,615,000
30-Sep-21 General Journal 5 - 2,165,000
30-Sep-21 General Journal 6 - -
30-Sep-21 General Journal 7 - -
Code : 112
Balance
Debit Credit MENU
19,000,000 -
17,945,000 -
15,556,000 -
14,116,000 -
12,501,000 -
10,336,000 -
10,336,000 -
10,336,000 -
 PT. STAR Tour and Travel
Trial Balance
As at : September 30, 2021

Code Account Title Debit Credit

111 Cash Rp - Rp - MENU
112 Petty Cash Rp 10,336,000 Rp -
113 Bank Rp 94,012,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
116 Commission Receivable Rp - Rp -
117 Supplies Rp 1,240,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. Of Building Rp - Rp 90,000,000
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. Of Equipment Rp - Rp 12,000,000
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. Of Vehicle Rp - Rp 6,000,000
211 Account Payable Rp - Rp 27,000,000
212 DP Sales Of Package Rp - Rp -
213 Cost Of Package Payable Rp - Rp -
214 Deferred Revenue Rp - Rp -
215 Salaries Payable Rp - Rp -
216 Transport Payable Rp - Rp 1,540,000
217 Entry Ticket Payable Rp - Rp -
218 Food & Beverage Payable Rp - Rp -
219 Driver & Guide Payable Rp - Rp 1,800,000
220 Insurance Payable Rp - Rp -
221 Commission Payable Rp - Rp -
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp 200,000,000
314 Profit & Loss Rp - Rp -
411 Sales Of Package Rp - Rp 15,292,600
412 Commission Earned Rp - Rp -
511 Cost Of Package Rp 11,044,000 Rp -
611 Salaries Expenses Rp - Rp -
612 Bad Debt Expenses Rp - Rp -
613 Transportation Expenses Rp - Rp -
614 Entry Ticket Expenses Rp - Rp -
615 Food & Beverage Expenses Rp - Rp -
616 Driver & Guide Expenses Rp - Rp -
617 Insurance Expenses Rp - Rp -
618 Depreciation of building Rp - Rp -
619 Depreciation of Equipment Rp - Rp -
Amount Rp 656,632,600 Rp 656,632,600
MENU
 PT. STAR Tou
Works
As At : Septem

Trial Balance Adjustment

Code Acc Title
Debit Credit Debit
111 Cash - - -
112 Petty Cash 10,336,000 - -
113 Bank 94,012,600 - -
114 Accounts Receivable 30,000,000 - -
115 Allowance for Bad Debt - 3,000,000 -
116 Commission Receivable - - -
117 Supplies 1,240,000 - -
121 Land 250,000,000 - -
122 Building 200,000,000 - -
123 Acc. Dep. Of Building - 90,000,000 -
124 Equipment 40,000,000 - -
125 Acc. Dep. Of Equipment - 12,000,000 -
126 Vehicle 20,000,000 - -
127 Acc. Dep. Of Vehicle - 6,000,000 -
211 Account Payable - 27,000,000 -
212 DP Sales Of Package - - -
213 Cost Of Package Payable - - -
214 Deferred Revenue - - -
215 Salaries Payable - - -
216 Transport Payable - 1,540,000 -
217 Entry Ticket Payable - - -
218 Food & Beverage Payable - - -
219 Driver & Guide Payable - 1,800,000 -
220 Insurance Payable - - -
221 Commission Payable - - -
311 Common Stock - 300,000,000 -
312 Dividend - - -
313 Retained Earning - 200,000,000 -
314 Profit & Loss - - -
411 Sales Of Package - 15,292,600 -
412 Commission Earned - - -
511 Cost Of Package 11,044,000 - -
611 Salaries Expenses - - -
612 Bad Debt Expenses - - -
613 Transportation Expenses - - -
614 Entry Ticket Expenses - - -
615 Food & Beverage Expenses - - -
616 Driver & Guide Expenses - - -
617 Insurance Expenses - - -
618 Depreciation of building - - 833,333
619 Depreciation of Equipment - - 333,333
Amount - - -
521 Supplies Expense - - 440,000
620 Depreciation of Vehicle - - 208,333
Amount 656,632,600 656,632,600 1,815,000
 PT. STAR Tour and Travel
Worksheet
As At : September 30, 2021 MENU
Adjustment Adj Trial Balance Profit/ Loss
Credit Debit Credit Debit Credit
- - - - -
- 10,336,000 - - -
- 94,012,600 - - -
- 30,000,000 - - -
- - 3,000,000 - -
- - - - -
440,000 800,000 - - -
- 250,000,000 - - -
- 200,000,000 - - -
833,333 - 90,833,333 - -
- 40,000,000 - - -
333,333 - 12,333,333 - -
- 20,000,000 - - -
208,333 - 6,208,333 - -
- - 27,000,000 - -
- - - - -
- - - - -
- - - - -
- - - - -
- - 1,540,000 - -
- - - - -
- - - - -
- - 1,800,000 - -
- - - - -
- - - - -
- - 300,000,000 - -
- - - - -
- - 200,000,000 - -
- - - - -
- - 15,292,600 - 15,292,600
- - - - -
- 11,044,000 - 11,044,000 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
 - - - - -
- - - - -
- 833,333 - 833,333 -
- 333,333 - 333,333 -
- - - -
- 440,000 440,000 -
- 208,333 - 208,333 -
1,815,000 658,007,600 658,007,600 12,859,000 15,292,600
Profit 2,433,600
Total 15,292,600 15,292,600
 Balance Sheet
Debit Credit
- -
10,336,000 -
94,012,600 -
30,000,000 -
- 3,000,000
- -
800,000 -
250,000,000 -
200,000,000 -
- 90,833,333
40,000,000 -
- 12,333,333
20,000,000 -
- 6,208,333
- 27,000,000
- -
- -
- -
- -
- 1,540,000
- -
- -
- 1,800,000
- -
- -
- 300,000,000
- -
- 200,000,000
- -
- -
- -
- -
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
645,148,600 642,715,000
2,433,600
645,148,600 645,148,600 2,433,600
-
 PT. STAR Tour and Travel
Post Clossing Trial Balance
As at : September 30, 2021

Code Account Title Debit Credit

111 Cash Rp - Rp - MENU
112 Petty Cash Rp 10,336,000 Rp -
113 Bank Rp 94,012,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance For Bad Debt Rp - Rp 3,000,000
117 Supplies Rp 800,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. Of Building Rp - Rp 90,833,333
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. Of Equipment Rp - Rp 12,333,333
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. Of Vehicle Rp - Rp 6,208,333
211 Account Payable Rp - Rp 27,000,000
216 Transport Payable Rp - Rp 1,540,000
219 Driver & Guide Payable Rp - Rp 1,800,000
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp 202,433,600
Total Rp 645,148,600 Rp 645,148,600
MENU
 PT. STAR Tour and Travel
Profit & Loss Statement
As At : September 30, 2021

Revenues :
411 Sales Of Package Rp 15,292,600 MENU
412 Commission Earned Rp -
Amount Revenues Rp 15,292,600
Cost Of Sales :
511 Cost Of Package Rp 11,044,000
Amount Cost of Sales Rp 11,044,000
Gross Profit Rp 4,248,600
Operating Expense :
521 Supplies Expense Rp 440,000
611 Salaries Expenses Rp -
612 Bad Debt Expenses Rp -
613 Transportation Expenses Rp -
614 Entry Ticket Expenses Rp -
615 Food & Beverage Expenses Rp -
616 Driver & Guide Expenses Rp -
617 Insurance Expenses Rp -
618 Depreciation of building Rp 833,333
619 Depreciation of Equipment Rp 333,333
620 Depreciation of Vehicle Rp 208,333
Amount Operating Expense Rp 1,815,000
Net Income Before Tax Rp 2,433,600
MENU
 PT. STAR Tour and Travel
Retained Earning Statement
As At : September 30, 2021

REATINED EARNING (BEGINNING) Rp 200,000,000

Add : MENU
Net Profit Income Rp 2,433,600
Less :
Dividend Rp -
Rp 2,433,600
RETAINED EARNING (END) Rp 202,433,600
MENU
 PT. STAR Tour and Trav
Balance Sheet
As At : September 30, 202

ASSET
Current Assets :
111 Cash Rp -
112 Petty Cash Rp 10,336,000
113 Bank Rp 94,012,600
114 Accounts Receivable Rp 30,000,000
115 Allowance for Bad Debt Rp 3,000,000
Rp 27,000,000
116 Commission Receivable Rp -
117 Supplies Rp 800,000
Amount Current Assets
Fixed Assets :
121 Land Rp 250,000,000
122 Building Rp 200,000,000
123 Acc. Dep. Of Building Rp 90,833,333
Rp 109,166,667
124 Equipment Rp 40,000,000
125 Acc. Dep. Of Equipment Rp 12,333,333
Rp 27,666,667
126 Vehicle Rp 20,000,000
127 Acc. Dep. Of Vehicle Rp 6,208,333
Rp 13,791,667
Amount Fixed Assets
AMOUNT ASSETS
 PT. STAR Tour and Travel
Balance Sheet
As At : September 30, 2021 MENU
LIABILITIES & EQUITY
Current Liabilities :
211 Account Payable Rp 27,000,000
212 DP Sales Of Package Rp -
213 Cost Of Package Payable Rp -
214 Deferred Revenue Rp -
215 Salaries Payable Rp -
216 Transport Payable Rp 1,540,000
217 Entry Ticket Payable Rp -
218 Food & Beverage Payable Rp -
Rp 132,148,600 219 Driver & Guide Payable Rp 1,800,000
220 Insurance Payable Rp -
221 Commission Payable Rp -
Amount Current Liabilities
Long Term Liabilities :

Equity :
311 Common Stock Rp 300,000,000
313 Retained Earning Rp 202,433,600
Amount Equity

Rp 400,625,000
Rp 532,773,600 AMOUNT LIABILITIES & EQUITY
MENU

Rp 30,340,000

Rp 502,433,600

Rp 532,773,600