m.nur.

andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

TRIAL BALANCE
31 DECEMBER 2017
No. Neraca Saldo, 31 Des 16
Perkiraan
Akun Debet Kredit
11110 Cash 878,424,994
11120 Mandiri Bank 998,196,291
11125 mandiri bank US$
11130 Bank Artha Graha 50,000,000
11140 Time Deposit 100,000,000
11210 Note Receivable 50,000,000
13110 Account Receivable Trade 95,750,000
14101 TV 14 Inventory 55,000,000
14102 CD Pleyer Inventory 85,000,000
14103 Tape Dek Inventory 15,000,000
15210 VAT Tax In 1,256,240
15220 PPh Art 23
15230 PPh Art 25
15310 Prepaymen Rent 12,450,000
15320 Prepayment Insurance 5,000,000
17110 Lands 1,000,000,000
17120 Building 240,000,000
17130 Building Accumt Dept 69,000,000
17210 Veicles 877,200,000
17220 Vehicles Accumt Dept 80,700,000
17310 Office equipment 226,200,000
17320 Office equipt Accumt Dept. Rp -
21110 Account Payable Trade 245,785,000
21310 VAT Tax Out 15,785,200
21320 PPh ps 21 Tax 2,956,825
21360 PPh ps 29 Tax
21540 Rent Payable
2-3000 LONG TERM LIABILITIES -
31100 Owner's Shareholder 4,000,000,000
32100 Retained Earnings 104,626,373
35100 Owner's Shareholder Drawings -
41101 TV 14 Sales 750,500,000
41102 CD Pleyer Sales 2,459,865,000
41103 Tape Dek Sales 562,125,850
51101 Cost of good Solds TV 14 525,350,000
51102 Cost of Good Solds CD Pleyer 1,721,905,500
51103 Cost of Good Solds Tape Dek 393,488,095
61100 DISTRIBUSI EXPENSES
61101 Salaries Expenses 324,586,510
61102 Depreciation Expenses 50,985,000
61103 Travelling & Transpt expenses 75,124,520
61104 Entertainment Expenses 37,767,162
61105 Repair & Maintnce - Vehicl Exps 21,194,352
61106 Gasolin, Parking, Tol Expenses 7,526,520
61107 Electrical, Telp. Expenses 8,520,145
61108 Office Maintenance Expenses 9,687,723
61109 Rental Expense Expenses 12,000,000
61110 Representation Expenses 9,526,321
61111 Donation Expenses 5,000,000
61112 Insurance Expenses 5,256,000
61113 Other Expenses 1,250,000
63100 ADMINISTRATIVE EXPENSES
63101 Salaries Expenses 330,026,052
63102 Depreciation Expenses 41,715,000
63103 Travelling & Transpt expenses
63104 Entertainment Expenses
63105 Repair & Maintnce - Vehicl Exps
63106 Gasolin, Parking, Tol Expenses 7,952,103
63107 Electrical, Telp. Expenses 6,458,210
63108 Office Maintenance Expenses
63109 Insurance Expenses 2,233,220
63110 Donation Expenses
63111 Other Expenses 1,202,000
65100 Income tax art 22 Expenses
65200 Income tax art 4, ay.2 FINAL Exp 20,500,000
65300 Income tax art 23 Expenses
67100 Taxed Expenses
69190 Amortisation
81100 OTHER INCOME
81110 Bank Service (Jasa Giro) 1,500,000
81120 Interest Deposit 17,143,960
81600 Other Income
91100 OTHER EXPENSES
91101 Bank Service Expenses 1,256,250
91102 Taxed Service
91109 Other Expenses
8,309,988,208 8,309,988,208

-
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

INCOME STATEMENT
31 DECEMBER 2016
Revenue:
41101 TV 14 Sales Rp 750,500,000
41102 CD Player Sales Rp 2,459,865,000
41103 Tape Dek Sales Rp 562,125,850
Net Sales

Cost Of Goods Sold

51101 Cost Of Good Solds TV 14 Rp 525,350,000
51102 Cost Of Good Solds CD Player Rp 1,721,905,500
51103 Cost Of Good Solds Tape Dek Rp 393,488,095
Total Cost of Goods Sold
Gross Profit

Operating Expense
Marketing Expense
61101 Salaries Expense Rp 324,586,510
61102 Depreciation Expense Rp 50,985,000
61103 Traveling & Transport Expense Rp 75,124,520
61104 Entertainment Expense Rp 37,767,162
61105 Repair & Maintenance - Vehicle Exp Rp 21,194,352
61106 Gasolin, Parking, Tol Expense Rp 7,526,520
61107 Electrical, Telp, Expense Rp 8,520,145
61108 Office Maintenance Expense Rp 9,687,723
61109 Rental Expense Rp 12,000,000
61110 Representation Expense Rp 9,526,321
61111 Donation Expense Rp 5,000,000
61112 Insurance Expense Rp 5,256,000
61113 Other Expense Rp 1,250,000
Total Marketing Expense

Administration & General Expense

63101 Salaries Expense Rp 330,026,052
63102 Depreciation Expense Rp 41,715,000
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 7,952,103
63107 Electrical, Telp, Expense Rp 6,458,210
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 2,233,220
63110 Donation Expense Rp -
63111 Other Expense Rp 1,202,000
65100 Income Tax Art 22 Expense Rp -
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 20,500,000
65300 Income Tax Art 23 Expense Rp -
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
Total Administration & General Expense
Total Expanse
Other Revenue
81110 Bank Service (Jasa Giro) Rp 1,500,000
81120 Interest Deposit Rp 17,143,960
81600 Other Income Rp -
Total Other Revenue

Other Expense
91101 Bank Service Expense Rp 1,256,250
91102 Taxed Service Rp -
91109 Other Expense Rp -
Total Other Expense
Net Income
Rp 3,772,490,850

Rp 2,640,743,595
Rp 1,131,747,255

Rp 568,424,253
 Rp 410,086,585
-Rp 978,510,838

Rp 18,643,960

-Rp 1,256,250
Rp 170,624,127
m.nur.andiyansyah
ka 201
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180221070022

PT. CAHAYA BINTANG ELEKTRINDO

RETAINED EARNING STATEMENT
31 DECEMBER 2016
Retained Earning Beginning Rp 104,626,373

Net Income Rp 170,624,127

Prive/Deviden/Drawing Rp -
Rp 170,624,127
Retained Earning Ending Rp 275,250,500
m.nur.andiyansyah
ka 201
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180221070022

PT CAHAYA BINTANG
BALANCE SH
31 DECEMBER

Assets
Current Assets:
11110 Cash Rp 878,424,994
11120 Mandiri Bank Rp 998,196,291
11125 Mandiri Bank US$ Rp -
11130 Bank Artha Graha Rp 50,000,000
11140 Time Deposit Rp 100,000,000
11210 Note Receivable Rp 50,000,000
13110 Account Receivable T Rp 95,750,000
14101 TV 14 Inventory Rp 55,000,000
14102 CD Player Inventory Rp 85,000,000
14103 Tape Dek Inventory Rp 15,000,000
15210 VAT Tax In Rp 1,256,240
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 12,450,000
15320 Prepayment Insuranc Rp 5,000,000
Total Current Assets

Fixed Assets:
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept -Rp 69,000,000
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept -Rp 80,700,000
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Rp -
Total Fixed Assets

Total Aktiva
 PT CAHAYA BINTANG ELEKTRINDO
BALANCE SHEET
31 DECEMBER 2016

Liabilities + Equity
Current Liabilities:
21110 Account Payable Trad Rp 245,785,000
21310 Vat Tax Out Rp 15,785,200
21320 PPh ps 21 Tax Rp 2,956,825
Total Current Liabilities

Rp 2,346,077,525

Equity:
31100 Owners Shareholder Rp 4,000,000,000
32100 Retained Earnings Rp 275,250,500
35100 Current Year Earning Rp -
Total Equity

Rp 2,193,700,000

Rp 4,539,777,525 Total Pasiva (Liabilities + Equity)

Rp 264,527,025

Rp 4,275,250,500

Rp 4,539,777,525
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

Trial Balance
Acct. No. Account Name
Debet
11110 Cash Rp 369,243,900
11120 Mandiri Bank Rp 216,778,897
11125 Mandiri Bank US$ Rp 5,794,400
11130 Bank Artha Graha Rp -
11140 Time Deposit Rp 500,000,000
11210 Note Receivable Rp 500,000,000
13110 Account Receivable Trade Rp 246,530,250
14101 TV 14 Inventory Rp 27,625,000
14102 CD Player Inventory Rp 76,700,000
14103 Tape Dek Inventory Rp 19,500,000
15210 VAT Tax In Rp 20,137,913
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 192,500,000
15320 Prepayment Insurance Rp 34,350,000
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept Rp -
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept Rp -
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Dept Rp -
18410 Inventory in transit Rp 213,254,756
18510 Contruction in progress Rp 255,000,000
21110 Account Payable Trade Rp -
21310 Vat Tax Out Rp -
21320 PPh ps 21 Tax Rp -
21330 Unearned Revenue Rp -
21370 Electrical and Telp Payable Rp -
21590 Other Current Liability Rp -
31100 Owners Shareholder Rp -
32100 Retained Earnings Rp -
33100 Current Year Earning Rp -
41101 TV 14 Sales Rp -
41102 CD Player Sales Rp -
41103 Tape Dek Sales Rp -
41510 Service Revenue Rp -
42110 Sales Discount/ Sales Return Rp 422,500
51101 Cost Of Good Solds TV 14 Rp 453,941,816
51102 Cost Of Good Solds CD Player Rp 749,961,604
51103 Cost Of Good Solds Tape Dek Rp 619,621,580
61101 Salaries Expense Rp 699,510,000
61102 Depreciation Expense Rp 109,883,125
61103 Traveling & Transport Expense Rp 41,137,500
61104 Entertainment Expense Rp 27,737,950
61105 Repair & Maintenance - Vehicle Exp Rp 11,152,220
61106 Gasolin, Parking, Tol Expense Rp 12,076,770
61107 Electrical, Telp, Expense Rp 14,939,430
61108 Office Maintenance Expense Rp 15,150,200
61109 Rental Expense Rp 12,000,000
61110 Representation Expense Rp 11,525,000
61111 Donation Expense Rp 7,562,500
61112 Insurance Expense Rp 5,256,000
61113 Other Expense Rp 4,225,410
63101 Salaries Expense Rp 649,776,000
63102 Depreciation Expense Rp 89,904,375
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 5,506,800
63107 Electrical, Telp, Expense Rp 2,092,900
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 1,256,200
63110 Donation Expense Rp -
63111 Other Expense Rp 1,046,526
65100 Income Tax Art 22 Expense Rp 4,433,228
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 9,209,621
65300 Income Tax Art 23 Expense Rp 750,000
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
81110 Bank Service (Jasa Giro) Rp -
81120 Interest Deposit Rp -
81600 Other Income Rp -
91101 Bank Service Expense Rp -
91102 Taxed Service Rp -
91109 Other Expense Rp 15,000,000
91110 Loss on Exchange rate Rp -
TOTAL Rp 8,595,894,371
Net Income
Grand Total
 PT CAHAYA BINTANG ELEKTRINDO
WORKSHEET
31 DECEMBER 2017
Trial Balance Adjustment Adjusted Trial Balance
Credit Debet Credit Debet Credit
Rp - Rp - Rp - Rp 369,243,900 Rp -
Rp - Rp 23,715,975 Rp 24,659,123 Rp 215,835,749 Rp -
Rp - Rp 24,510,428 Rp 299,275 Rp 30,005,553 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 23,100,000 Rp 223,430,250 Rp -
Rp - Rp - Rp 325,000 Rp 27,300,000 Rp -
Rp - Rp - Rp - Rp 76,700,000 Rp -
Rp - Rp - Rp - Rp 19,500,000 Rp -
Rp - Rp - Rp - Rp 20,137,913 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 3,500,000 Rp 189,000,000 Rp -
Rp - Rp - Rp 2,862,500 Rp 31,487,500 Rp -
Rp - Rp - Rp - Rp 1,000,000,000 Rp -
Rp - Rp - Rp - Rp 240,000,000 Rp -
Rp 80,000,000 Rp - Rp 1,000,000 Rp - Rp 81,000,000
Rp - Rp - Rp - Rp 877,200,000 Rp -
Rp 234,975,000 Rp - Rp 14,025,000 Rp - Rp 249,000,000
Rp - Rp - Rp - Rp 226,200,000 Rp -
Rp 34,512,500 Rp - Rp 3,137,500 Rp - Rp 37,650,000
Rp - Rp - Rp - Rp 213,254,756 Rp -
Rp - Rp - Rp - Rp 255,000,000 Rp -
Rp 59,642,500 Rp - Rp - Rp - Rp 59,642,500
Rp 15,713,750 Rp - Rp 32,500 Rp - Rp 15,746,250
Rp 2,762,887 Rp - Rp - Rp - Rp 2,762,887
Rp 10,000,000 Rp 2,000,000 Rp - Rp - Rp 8,000,000
Rp - Rp - Rp 2,500,000 Rp - Rp 2,500,000
Rp 145,726,056 Rp - Rp - Rp - Rp 145,726,056
Rp 4,000,000,000 Rp - Rp - Rp - Rp 4,000,000,000
Rp 275,250,500 Rp - Rp - Rp - Rp 275,250,500
Rp - Rp - Rp - Rp - Rp -
Rp 1,561,555,293 Rp - Rp - Rp - Rp 1,561,555,293
Rp 1,485,660,410 Rp - Rp - Rp - Rp 1,485,660,410
Rp 569,845,475 Rp - Rp - Rp - Rp 569,845,475
Rp 99,000,000 Rp - Rp 2,000,000 Rp - Rp 101,000,000
Rp - Rp - Rp - Rp 422,500 Rp -
Rp - Rp - Rp - Rp 453,941,816 Rp -
Rp - Rp - Rp - Rp 749,961,604 Rp -
Rp - Rp - Rp - Rp 619,621,580 Rp -
Rp - Rp - Rp - Rp 699,510,000 Rp -
Rp - Rp 9,989,375 Rp - Rp 119,872,500 Rp -
Rp - Rp - Rp - Rp 41,137,500 Rp -
Rp - Rp - Rp - Rp 27,737,950 Rp -
Rp - Rp - Rp - Rp 11,152,220 Rp -
Rp - Rp - Rp - Rp 12,076,770 Rp -
Rp - Rp 1,750,000 Rp - Rp 16,689,430 Rp -
Rp - Rp - Rp - Rp 15,150,200 Rp -
Rp - Rp 3,500,000 Rp - Rp 15,500,000 Rp -
Rp - Rp - Rp - Rp 11,525,000 Rp -
Rp - Rp - Rp - Rp 7,562,500 Rp -
Rp - Rp 1,652,500 Rp - Rp 6,908,500 Rp -
Rp - Rp - Rp - Rp 4,225,410 Rp -
Rp - Rp - Rp - Rp 649,776,000 Rp -
Rp - Rp 8,173,125 Rp - Rp 98,077,500 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 5,506,800 Rp -
Rp - Rp 750,000 Rp - Rp 2,842,900 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 1,210,000 Rp - Rp 2,466,200 Rp -
Rp - Rp 357,500 Rp - Rp 357,500 Rp -
Rp - Rp - Rp - Rp 1,046,526 Rp -
Rp - Rp - Rp - Rp 4,433,228 Rp -
Rp - Rp - Rp - Rp 9,209,621 Rp -
Rp - Rp - Rp - Rp 750,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp 12,500,000 Rp - Rp 615,975 Rp - Rp 13,115,975
Rp 8,750,000 Rp - Rp - Rp - Rp 8,750,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 25,500 Rp - Rp 25,500 Rp -
Rp - Rp 123,195 Rp - Rp 123,195 Rp -
Rp - Rp - Rp - Rp 15,000,000 Rp -
Rp - Rp 299,275 Rp - Rp 299,275 Rp -
Rp 8,595,894,371 Rp 78,056,873 Rp 78,056,873 Rp 8,617,205,346 Rp 8,617,205,346
 Income Statement Balance Sheet
Debet Credit Debet Credit
Rp - Rp - Rp 369,243,900 Rp -
Rp - Rp - Rp 215,835,749 Rp -
Rp - Rp - Rp 30,005,553 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 223,430,250 Rp -
Rp - Rp - Rp 27,300,000 Rp -
Rp - Rp - Rp 76,700,000 Rp -
Rp - Rp - Rp 19,500,000 Rp -
Rp - Rp - Rp 20,137,913 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 189,000,000 Rp -
Rp - Rp - Rp 31,487,500 Rp -
Rp - Rp - Rp 1,000,000,000 Rp -
Rp - Rp - Rp 240,000,000 Rp -
Rp - Rp - Rp - Rp 81,000,000
Rp - Rp - Rp 877,200,000 Rp -
Rp - Rp - Rp - Rp 249,000,000
Rp - Rp - Rp 226,200,000 Rp -
Rp - Rp - Rp - Rp 37,650,000
Rp - Rp - Rp 213,254,756 Rp -
Rp - Rp - Rp 255,000,000 Rp -
Rp - Rp - Rp - Rp 59,642,500
Rp - Rp - Rp - Rp 15,746,250
Rp - Rp - Rp - Rp 2,762,887
Rp - Rp - Rp - Rp 8,000,000
Rp - Rp - Rp - Rp 2,500,000
Rp - Rp - Rp - Rp 145,726,056
Rp - Rp - Rp - Rp 4,000,000,000
Rp - Rp - Rp - Rp 275,250,500
Rp - Rp - Rp - Rp -
Rp - Rp 1,561,555,293 Rp - Rp -
Rp - Rp 1,485,660,410 Rp - Rp -
Rp - Rp 569,845,475 Rp - Rp -
Rp - Rp 101,000,000 Rp - Rp -
Rp 422,500 Rp - Rp - Rp -
Rp 453,941,816 Rp - Rp - Rp -
Rp 749,961,604 Rp - Rp - Rp -
Rp 619,621,580 Rp - Rp - Rp -
Rp 699,510,000 Rp - Rp - Rp -
Rp 119,872,500 Rp - Rp - Rp -
Rp 41,137,500 Rp - Rp - Rp -
Rp 27,737,950 Rp - Rp - Rp -
Rp 11,152,220 Rp - Rp - Rp -
Rp 12,076,770 Rp - Rp - Rp -
Rp 16,689,430 Rp - Rp - Rp -
Rp 15,150,200 Rp - Rp - Rp -
Rp 15,500,000 Rp - Rp - Rp -
Rp 11,525,000 Rp - Rp - Rp -
Rp 7,562,500 Rp - Rp - Rp -
Rp 6,908,500 Rp - Rp - Rp -
Rp 4,225,410 Rp - Rp - Rp -
Rp 649,776,000 Rp - Rp - Rp -
Rp 98,077,500 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 5,506,800 Rp - Rp - Rp -
Rp 2,842,900 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,466,200 Rp - Rp - Rp -
Rp 357,500 Rp - Rp - Rp -
Rp 1,046,526 Rp - Rp - Rp -
Rp 4,433,228 Rp - Rp - Rp -
Rp 9,209,621 Rp - Rp - Rp -
Rp 750,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 13,115,975 Rp - Rp -
Rp - Rp 8,750,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 25,500 Rp - Rp - Rp -
Rp 123,195 Rp - Rp - Rp -
Rp 15,000,000 Rp - Rp - Rp -
Rp 299,275 Rp - Rp - Rp -
Rp 3,602,909,725 Rp 3,739,927,153 Rp 5,014,295,621 Rp 4,877,278,193
Rp 137,017,428 Rp - Rp - Rp 137,017,428
Rp 3,739,927,153 Rp 3,739,927,153 Rp 5,014,295,621 Rp 5,014,295,621
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

INCOME STATEMENT
31 DECEMBER 2017
Revenue:
41101 TV 14 Sales
41102 CD Player Sales
41103 Tape Dek Sales
41510 Service Revenue
42110 Sales Discount/ Sales Return
Net Sales

Cost Of Goods Sold

51101 Cost Of Good Solds TV 14 Rp 453,941,816
51102 Cost Of Good Solds CD Player Rp 749,961,604
51103 Cost Of Good Solds Tape Dek Rp 619,621,580
Total Cost of Goods Sold
Gross Profit

Operating Expense
Marketing Expense
61101 Salaries Expense Rp 699,510,000
61102 Depreciation Expense Rp 119,872,500
61103 Traveling & Transport Expense Rp 41,137,500
61104 Entertainment Expense Rp 27,737,950
61105 Repair & Maintenance - Vehicle Exp Rp 11,152,220
61106 Gasolin, Parking, Tol Expense Rp 12,076,770
61107 Electrical, Telp, Expense Rp 16,689,430
61108 Office Maintenance Expense Rp 15,150,200
61109 Rental Expense Rp 15,500,000
61110 Representation Expense Rp 11,525,000
61111 Donation Expense Rp 7,562,500
61112 Insurance Expense Rp 6,908,500
61113 Other Expense Rp 4,225,410
Total Marketing Expense

Administration & General Expense

63101 Salaries Expense Rp 649,776,000
63102 Depreciation Expense Rp 98,077,500
 63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 5,506,800
63107 Electrical, Telp, Expense Rp 2,842,900
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 2,466,200
63110 Donation Expense Rp 357,500
63111 Other Expense Rp 1,046,526
65100 Income Tax Art 22 Expense Rp 4,433,228
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 9,209,621
65300 Income Tax Art 23 Expense Rp 750,000
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
Total Administration & General Expense

Other Revenue
81110 Bank Service (Jasa Giro)
81120 Interest Deposit
81600 Other Income
Total Other Revenue

Other Expense
91101 Bank Service Expense Rp 25,500
91102 Taxed Service Rp 123,195
91109 Other Expense Rp 15,000,000
91110 Loss on Exchange rate Rp 299,275
Total Other Expense
Net Income
ELEKTRINDO
MENT
2017

Rp 1,561,555,293
Rp 1,485,660,410
Rp 569,845,475
Rp 101,000,000
-Rp 422,500
Rp 3,717,638,678

Rp 1,823,525,000
Rp 1,894,113,678

-Rp 989,047,980
 -Rp 774,466,275

Rp 13,115,975
Rp 8,750,000
Rp -
Rp 21,865,975

-Rp 15,447,970
Rp 137,017,428
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

RETAINED EARNING STATEMENT
31 DECEMBER 2017
Retained Earning Beginning Rp 275,250,500

Net Income Rp 137,017,428

Prive/Deviden/Drawing Rp -
Rp 137,017,428
Retained Earning Ending Rp 412,267,928
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT CAHAYA BINTANG ELEKTRINDO

BALANCE SHEET
31 DECEMBER 2017

Assets
Current Assets:
11110 Cash Rp 369,243,900
11120 Mandiri Bank Rp 215,835,749
11125 Mandiri Bank US$ Rp 30,005,553
11130 Bank Artha Graha Rp -
11140 Time Deposit Rp 500,000,000
11210 Note Receivable Rp 500,000,000
13110 Account Receivable Trade Rp 223,430,250
14101 TV 14 Inventory Rp 27,300,000
14102 CD Player Inventory Rp 76,700,000
14103 Tape Dek Inventory Rp 19,500,000
15210 VAT Tax In Rp 20,137,913
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 189,000,000
15320 Prepayment Insurance Rp 31,487,500
Total Current Assets Rp 2,202,640,865

Fixed Assets:
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept -Rp 81,000,000
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept -Rp 249,000,000
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Dept -Rp 37,650,000
Total Fixed Assets Rp 1,975,750,000

Other Assets:
18410 Inventory in transit Rp 213,254,756
18510 Contruction in progress Rp 255,000,000
Total Other Assets Rp 468,254,756
Total Aktiva Rp 4,646,645,621
AYA BINTANG ELEKTRINDO
BALANCE SHEET
31 DECEMBER 2017

Liabilities + Equity
Current Liabilities:
21110 Account Payable Trade Rp 59,642,500
21310 Vat Tax Out Rp 15,746,250
21320 PPh ps 21 Tax Rp 2,762,887
21330 Unearned Revenue Rp 8,000,000
21370 Electrical and Telp Payable Rp 2,500,000
21590 Other Current Liability Rp 145,726,056
Total Current Liabilities Rp 234,377,693

Equity:
31100 Owners Shareholder Rp 4,000,000,000
32100 Retained Earnings Rp 412,267,928
33100 Current Year Earning Rp -
Total Equity Rp 4,412,267,928

Total Pasiva (Liabilities + Equity) Rp 4,646,645,621

m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

DATE DOC NO
1 TB
1 TB
1 TB
1 TB
1 TB
1 TB
1 TB
3 BM-76
3 KK-471
5 KK-472
6 BK-198
6 KK-473
8 BM-77
9 BK-199
9 BK-200
10 BK-201
14 KM-193
19 BK-202
19 BK-203
19 BM-78
20 KM-194
22 BM-79
23 BM-80
26 BK-204
26 KK-474
26 KK-475
26 BK-206
30 KK-476
30 KK-476

ARUS KAS DARI KEGIATAN OPERASIONAL :

Penerimaan Kas dari :
Penerimaan Piutang Rp 67,849,428
Setoran Uang Tunai ke Bank Rp 100,000,000
Pendapatan Jasa Rp 109,000,000
Penerimaan Kas dari Kegiatan Operasional

Pengeluaran Kas dari:

Pembayaran Hutang Rp 340,812,500
pembayaran pajak terutang Rp 24,653,196
Pembayaran Beban-Beban Rp 425,368,963
Pajak Pembelian Import Rp 73,752,797
over booking Rp 167,462,500
Pengeluaran Kas dari Kegiatan Operasional
Arus Kas Bersih Dari Kegiatan Operasional

ARUS KAS DARI KEGIATAN BANK

setoran bank Rp 100,000,000
Arus Kas Bersih Dari Kegiatan Investasi

Penurunan Kas dan Setara Kas

Saldo Awal Kas dan Setara Kas
Saldo Akhir Kas dan Setara Kas
 EXPLANATION ACCOUNT NAME REF DEBET
Opening Balances Cash 11110 Rp 621,347,750
Opening Balances Mandiri Bank 11120 Rp 819,875,575
Opening Balances Bank Artha Graha 11130
Opening Balances Time Deposit 11140 Rp 500,000,000
Opening Balances Cash 11110 Rp 621,347,750
Opening Balances Mandiri Bank 11120 Rp 819,875,575
Opening Balances Bank Artha Graha 11130
Piutang Dagang, PT Adaya Elektrindo Mandiri Bank 11120 Rp 11,605,000
Over booking Mandiri Bank 11120
Perjamuan, Direktur Pemasaran Cash 11110
Hutang Dagang, PT Citra Utama Elekrik Mandiri Bank 11120
Bbn Listrik Bln Desember 2017 Cash 11110
Piutang Dagang, PT Bunda Cahaya Timur Mandiri Bank 11120 Rp 10,164,000
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Pembayaran Pajak Terutang Mandiri Bank 11120
Pendapatan diterima dimuka, Jasa Maintenance Cash 11110 Rp 10,000,000
Hutang Dagang, PT Toshida Mandiri Bank 11120
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Piutang Dagang, PT Bunda Cahaya Timur Mandiri Bank 11120 Rp 16,500,000
Penghasilan Service, Bengkel setia Kawan Cash 11110 Rp 99,000,000
Piutang Dagang, Malaysia Trading Ltd Mandiri Bank 11120 Rp 24,510,428
Piutang Dagang, Departement Sosial Mandiri Bank 11120 Rp 5,070,000
Bbn Gaji, Bln Desember 2017 Mandiri Bank 11120
BBM Bln Desember 2017 Cash 11110
Memabangun sendiri gudang Cash 11110
Pajak Pembelian Import Mandiri Bank 11120
Setoran Uang Tunai ke Bank Mandiri Bank 11120 Rp 100,000,000
Setoran Uang Tunai ke Bank Cash 11110
Rp 276,849,428

-Rp 1,032,049,956
-Rp 755,200,528

-Rp 100,000,000

-Rp 855,200,528
Rp 1,441,223,325
Rp 586,022,797
 CREDIT

Rp 167,462,500
Rp 750,550
Rp 50,000,000
Rp 1,952,250

Rp 26,812,500
Rp 100,000,000
Rp 24,653,196

Rp 99,000,000
Rp 65,000,000

Rp 164,265,113
Rp 3,401,050
Rp 255,000,000
Rp 73,752,797

Rp 100,000,000