PT.

SURYA FIT
INCOME STATEMENT
For The Year Ended, December 31, 2023
Sales 1.172.342.800
Freight Collected 16.100.000
Late Fee Collected -
Sales Discount ( 16.505.200)
Net Sales 1.171.937.600
Cost Of Goods Sold ( 722.413.500)
Freight Paid ( 2.320.000)
Purchase Discount 3.084.250
Cost Of Goods Sold ( 721.649.250)
Gross Profit 450.288.350
Operating Expense
Advertising Expense ( 27.600.000)
Promotion Expense ( 15.200.000)
Utility Expense ( 13.500.000)
Water, Telephone & Electricity Expense ( 12.400.000)
Wages & Salaries Expense ( 108.000.000)
Rent Expense ( 23.500.000)
Supplies Expense ( 21.400.000)
Maintenance and Repair Expense ( 19.000.000)
Bad Debts Expense ( 7.242.820)
Depreciation Building Expense ( 15.000.000)
Depreciation Vehicles Expense ( 16.500.000)
Depreciation Equipment Expense ( 30.000.000)
Insurance Expense ( 17.500.000)
Late Fee Expense -
Total Operating Expense ( 326.842.820)
Operating Profit 123.445.530
Other Income/Expense
Other Income
Interest Income 10.348.213
Dividend Income 16.000.000
Total Other Income 26.348.213
Other Expense
Gain/Loss Sales Vehicles 30.500.000
Interest Expense ( 9.350.000)
Bank Service Charge ( 14.370.000)
Total Other Expense 6.780.000
Total Other Income/Expense 33.128.213
Earning Before Tax 156.573.743
Income Tax Expense ( 8.403.114)
Earning After Tax 148.170.629

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 PT. SURYA FIT
STATEMENT OF CHANGE EQUITY
For The Year Ended, December 31, 2023

Description Common Stock Retained Earning Total

Balance at December 31, 2022 13.000.000.000 287.565.250 13.287.565.250

Net Income 148.170.629 148.170.629

Dividend ( 65.000.000) ( 65.000.000)

Balance at December 31, 2023 13.000.000.000 370.735.879 13.370.735.879

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 PT. SURYA FIT
BALANCE SHEET
as at December 31, 2023 and 2022
ASSETS 2023 2022 LIABILITIES & EQUITIES 2023 2022
Current Assets Current Liabilities
Cash In Bank 282.102.371 210.900.250 Credit Card 4.500.000
Petty Cash 10.000.000 9.000.000 Account Payable 56.832.000 85.500.000
Accounts Receivable 144.856.400 130.000.000 Accrued Expense 60.700.000 3.500.000
Allowance for Uncollectible Account (13.742.820) (6.500.000) Income Taxes Payable 7.307.864 185.000
Merchandise Inventory 109.300.000 118.750.000 VAT Out 12.572.208 11.500.000
Office Supplies 7.500.000 2.500.000 Total Current Liabilities 137.412.072 105.185.000
Prepaid Rent 4.000.000 3.500.000
Prepaid Insurance 3.000.000 2.500.000 Long Term Debts
Vat In 5.632.000 7.600.000 Bank Mandiri Loan 222.000.000 444.000.000
Total Current Assets 552.647.951 478.250.250
Non Current Assets Equities
Stock Investment 570.000.000 570.000.000 Command Stock 1.300.000.000 1.300.000.000
Land 550.000.000 550.000.000 Retained Earning 370.735.879 287.565.250
Building at Cost 320.000.000 320.000.000 Total Equities 1.670.735.879 1.587.565.250
Accumulated Depreciation Building (40.000.000) (25.000.000)
Vehicles at Cost 160.000.000
Accumulated Depreciation Vehicles (24.000.000)
Equipment at Cost 130.000.000 130.000.000
Accumulated Depreciation Equipment (52.500.000) (22.500.000)
Total Non Current Assets 1.477.500.000 1.658.500.000
Total Assets 2.030.147.951 2.136.750.250 Total Liabilities & Equities 2.030.147.951 2.136.750.250

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 PT. SURYA FIT
CASH FLOW STATEMENT
For The Year Ended December 31, 2023
OPERATING ACTIVITIES
Earning After Tax 148.170.629
Bad Debts Expense 7.242.820
Depreciation Building Expense 15.000.000
Depreciation Vehicles Expense 16.500.000
Depreciation Equipment Expense 30.000.000
Gain/Loss Sales Vehicles ( 30.500.000)
Accounts Receivable Increase/Decrease ( 14.856.400)
Allowance for Uncollectible Accounts Increase/Decrease
Merchandise Inventory Increase/Decrease 9.450.000
Office Supplies Increase/Decrease ( 5.000.000)
Prepaid Rent Increase/Decrease ( 500.000)
Prepaid Insurance Increase/Decrease ( 500.000)
Vat In Increase/Decrease 1.968.000
Account Payable Increase/Decrease ( 28.668.000)
Accrued Expense Increase/Decrease 57.200.000
Income Taxes Payable Increase/Decrease 7.122.864
Vat Out Increase/Decrease 1.072.208
Net Cash Flow From Operating Activities 213.702.121

INVESTING ACTIVITIES
Sales of Vehicles 150.000.000
Purchases Investment -

Net cash flow used to Investing activities 150.000.000

FINANCING ACTIVITIES
Payment of Dividend ( 65.000.000)
Credit Card Increase/Decrease ( 4.500.000)
Payment Bank Loan (222.000.000)
Net cash flow used to Investing activities (291.500.000)
Increase/Decrease Cash & Equivalent Cash 72.202.121
Cash & Equivalent Cash December 31, 2022 219.900.250
Cash & Equivalent Cash December 31, 2023 292.102.371

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 PT. SURYA FIT
Memorial Journal (CLOSING ENTRY)
December 31, 2023
Page :
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO
31 BM-13 Sales 41100 1.172.342.800
Freight Collected 42100 16.100.000
Interest Income 81100 3.084.250
Dividend Income 81200 10.348.213
Gain/Loss Sales Vehicles 81300 16.000.000
Purchase Discount 53000 30.500.000
Income Summary 31300 1.248.375.263

31 BM-14 Income Summary 31300 1.100.204.634

Sales Discount 42300 16.505.200
Cost of Goods Sold 51100 722.413.500
Freight Paid 52000 2.320.000
Advertising Expense 61100 27.600.000
Promotion Expense 61200 15.200.000
Utility Expense 61300 13.500.000
Water, Telephone & Electricity Expense 61400 12.400.000
Wages & Salaries Expense 62100 108.000.000
Rent Expense 62110 23.500.000
Supplies Expense 62200 21.400.000
Maintenance and Repair Expense 62300 19.000.000
Bad Debts Expense 62400 7.242.820
Depreciation Building Expense 62500 15.000.000
Depreciation Vehicles Epense 62600 16.500.000
Depreciation Equipment Expense 62700 30.000.000
Insurance Expense 62800 17.500.000
Interest Expense 82100 9.350.000
Bank Service Charge 82200 14.370.000
Income Taxes Expense 91300 8.403.114

31 BM-15 Income Summary 31300 148.170.629

Retained Earning 31200 148.170.629

31 BM-16 Retained Earning 31200 65.000.000

Dividend 31400 65.000.000

Total 2.561.750.526 2.561.750.526

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 PT. SURYA FIT
CLOSING BALANCE
December 31, 2023
ACCOUNT NO ACCOUNT NAME DEBIT CREDIT
11110 Cash In Bank 282.102.371
11120 Petty Cash 10.000.000
11210 Account Receivable 144.856.400
11220 Allowance for Uncollectible Account 13.742.820
11310 Merchandise Inventory 109.300.000
11320 Office Supplies 7.500.000
11410 Prepaid Rent 4.000.000
11430 Prepaid Insurance 3.000.000
11440 Vat In 5.632.000
12100 Stock Investment 570.000.000
13100 Land 550.000.000
13210 Building at Cost 320.000.000
13220 Accumulated Depreciation Building 40.000.000
13301 Vehicles at Cost
13302 Accumulated Depreciation Vehicles
13401 Equipment at Cost 130.000.000
13402 Accumulated Depreciation Equipment 52.500.000
21110 Credit Card
21210 Account Payable 56.832.000
21211 Accrued Expense 60.700.000
21212 Income Tax Payable 7.307.864
21320 VAT Out 12.572.208
22100 Bank Mandiri Loan 222.000.000
31100 Command Stock 1.300.000.000
31200 Retained Earning 370.735.879
Total 2.136.390.771 2.136.390.771

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 PT. SURYA FIT
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER
11110
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 278.874.158
31 Posting AE-1 3.228.213 282.102.371

Account Number:
Account: Petty Cash GENERAL LEDGER
11120
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 10.000.000

Account Number:
Account: Account Receivable GENERAL LEDGER
11210
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 144.856.400

Account Number:
Account: Allowance for Uncollectible Account GENERAL LEDGER
11220
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 6.500.000
31 Posting AE-1 7.242.820 13.742.820

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11310
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 109.300.000

Account Number:
Account: Office Supplies GENERAL LEDGER
11320
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 14.500.000
31 Posting AE-1 7.000.000 7.500.000

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 Account Number:
Account: Prepaid Rent GENERAL LEDGER
11410
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 6.000.000
31 Posting AE-1 2.000.000 4.000.000

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
11430
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 4.500.000
31 Posting AE-1 1.500.000 3.000.000

Account Number:
Account: Vat In GENERAL LEDGER
11440
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 5.632.000

Account Number:
Account: Stock Investment GENERAL LEDGER
12100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 570.000.000

Account Number:
Account: Land GENERAL LEDGER
13100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 550.000.000

Account Number:
Account: Building at Cost GENERAL LEDGER
13210
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 320.000.000

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 Account Number:
Account: Accumulated Depreciation Building GENERAL LEDGER
13220
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 38.750.000
31 Posting AE-1 1.250.000 40.000.000

Account Number:
Account: Vehicles at Cost GENERAL LEDGER
13301
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √

Account Number:
Account: Accumulated Depreciation Vehicles GENERAL LEDGER
13302
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √

Account Number:
Account: Equipment at Cost GENERAL LEDGER
13401
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 130.000.000

Account Number:
Account: Accumulated Depreciation Equipment GENERAL LEDGER
13402
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 50.000.000
31 Posting AE-1 2.500.000 52.500.000

Account Number:
Account: Credit Card GENERAL LEDGER
21110
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √

Account: Account Payable GENERAL LEDGER Account Number:

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 21210
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 56.832.000

Account Number:
Account: Accrued Expense GENERAL LEDGER
21211
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √
31 Posting AE-1 60.700.000 60.700.000

Account Number:
Account: Income Tax Payable GENERAL LEDGER
21212
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 195.000
31 Posting AE-1 7.112.864 7.307.864

Account Number:
Account: VAT Out GENERAL LEDGER
21320
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 12.572.208

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER
22100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 222.000.000

Account Number:
Account: Command Stock GENERAL LEDGER
31100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 1.300.000.000

Account: Retained Earning GENERAL LEDGER Account Number:

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 31200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 287.565.250
31 Posting CE-1 148.170.629 435.735.879
31 Posting CE-1 65.000.000 370.735.879

Account Number:
Account: Income Summary GENERAL LEDGER
31300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √
31 Posting CE-1 1.248.375.263 1.248.375.263
31 Posting CE-1 1.248.375.263 - -

Account Number:
Account: Dividend GENERAL LEDGER
31400
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √
31 Posting AE-1 65.000.000 65.000.000
31 Posting CE-1 65.000.000 - -

Account Number:
Account: Sales GENERAL LEDGER
41100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 1.172.342.800
31 Posting CE-1 1.172.342.800 - -

Account Number:
Account: Freight Collected GENERAL LEDGER
42100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 16.100.000
31 Posting CE-1 16.100.000 - -

Account Number:
Account: Late Fee Collected GENERAL LEDGER
42200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √

Account: Sales Discount GENERAL LEDGER Account Number:

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 42300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 16.505.200
31 Posting CE-1 16.505.200 - -

Account Number:
Account: Cost Of Goods Sold GENERAL LEDGER
51100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 722.413.500
31 Posting CE-1 722.413.500 - -

Account Number:
Account: Freight Paid GENERAL LEDGER
52000
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 2.320.000
31 Posting CE-1 2.320.000 - -

Account Number:
Account: Purchase Discount GENERAL LEDGER
53000
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 3.084.250
31 Posting CE-1 3.084.250 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER
61100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 27.600.000
31 Posting CE-1 27.600.000 - -

Account Number:
Account: Promotion Expense GENERAL LEDGER
61200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 15.200.000
31 Posting CE-1 15.200.000 - -

Account: Utility Expense GENERAL LEDGER Account Number:

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 61300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 13.500.000
- 31 Posting CE-1 13.500.000 - -

Account Number:
Account: Water, Telephone & Electricity Expense GENERAL LEDGER
61400
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 10.200.000
31 Posting AE-1 2.200.000 12.400.000
31 Posting CE-1 12.400.000 - -

Account Number:
Account: Wages & Salaries Expense GENERAL LEDGER
62100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 108.000.000
31 Posting CE-1 108.000.000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER
62110
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 21.500.000
31 Posting AE-1 2.000.000 23.500.000
31 Posting CE-1 23.500.000 - -

Account Number:
Account: Supplies Expense GENERAL LEDGER
62200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 14.400.000
31 Posting AE-1 7.000.000 21.400.000
31 Posting CE-1 21.400.000 - -

Account Number:
Account: Maintenance and Repair Expense GENERAL LEDGER
62300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 19.000.000
31 Posting CE-1 19.000.000 - -

Account: Bad Debts Expense GENERAL LEDGER Account Number:

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 62400
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √
31 Posting AE-1 7.242.820 7.242.820
31 Posting CE-1 7.242.820 - -

Account Number:
Account: Depreciation Building Expense GENERAL LEDGER
62500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 13.750.000
31 Posting AE-1 1.250.000 15.000.000
31 Posting CE-1 15.000.000 - -

Account Number:
Account: Depreciation Vehicles Expense GENERAL LEDGER
62600
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 16.500.000
31 Posting CE-1 16.500.000 - -

Account Number:
Account: Depreciation Equipment Expense GENERAL LEDGER
62700
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 27.500.000
31 Posting AE-1 2.500.000 30.000.000
31 Posting CE-1 30.000.000 - -

Account Number:
Account: Insurance Expense GENERAL LEDGER
62800
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 16.000.000
31 Posting AE-1 1.500.000 17.500.000
31 Posting CE-1 17.500.000 - -

Account Number:
Account: Late Fee Expense GENERAL LEDGER
62900
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √

Account: Interest Income GENERAL LEDGER Account Number:

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 81100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 7.000.000
31 Posting AE-1 3.348.213 10.348.213
31 Posting CE-1 10.348.213 - -

Account Number:
Account: Dividend Income GENERAL LEDGER
81200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 16.000.000
31 Posting CE-1 16.000.000 - -

Account Number:
Account: Gain/Loss Sales Vehicles GENERAL LEDGER
81300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 30.500.000
31 Posting CE-1 30.500.000 - -

Account Number:
Account: Interest Expense GENERAL LEDGER
82100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 9.350.000
31 Posting CE-1 9.350.000 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER
82200
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 14.250.000
31 Posting AE-1 120.000 14.370.000
31 Posting CE-1 14.370.000 - -

Account Number:
Account: Income Tax Expense GENERAL LEDGER
91300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance √ 7.790.250
31 Posting AE-1 612.864 8.403.114
31 Posting CE-1 8.403.114 - -

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