PT CAHAYA

TRIAL BALANCE
PER 30 NOVEMBER 2018

NO. ACCOUNT DEBET CREDIT

11110 Cash in Bank 276,120,000.00 -

11120 Petty Cash 6,000,000.00 -
11210 Account Receivable 110,000,000.00 -
11220 Allowance for Doubtful Debt - 7,200,000.00
11310 Merchandise Inventory 164,000,000.00 -
11320 Supplies 13,600,000.00 -
11410 Prepaid Rent 3,000,000.00
11420 Prepaid Insurance 8,000,000.00
11510 PPN Income 112,200,000.00
12100 Stock Investments 670,000,000.00
13100 Land 550,000,000.00
13210 Building at Cost 320,000,000.00
13220 Accum. Dep. - Building 30,500,000.00
13310 Vehicle at Cost 160,000,000.00
13320 Accum. Dep. - Vehicle 10,000,000.00
13410 Equipment at Cost 130,000,000.00
13420 Accum. Dep. - Equipment 43,000,000.00
21110 Credit Card 8,400,000.00
21210 Accounts Payable 154,000,000.00
21211 Accruad Expenses 2,600,000.00
21212 Income Tax Payable
21213 PPN Payable
21310 PPN Outcome 147,400,000.00
22100 Bank Mandiri Loan (KUK) 200,000,000.00
31100 Common Stock 1,580,000,000.00
31200 Retained Earning 106,000,000.00
31300 Income Summary
41100 Sales of Merchandise 1,109,000,000.00
42100 Freight Collected 15,000,000.00
42200 Late Fee Collected
42300 Sales Discount 17,000,000.00
51100 Cost of Goods Sold 646,880,000.00
52000 Freight Paid 2,440,000.00
53000 Purchase Discount 2,180,000.00
61000 Advertising Expense 28,000,000.00
61200 In Store Promotion Expenses 16,000,000.00
61210 Utility Expense 14,400,000.00
61220 Telepon Expense 10,800,000.00
62300 Rent Expense 25,000,000.00
62400 Supplies Expense 15,200,000.00
62500 Maintenance and Repair Expense 20,000,000.00
62600 Bad Debt Expense 4,000,000.00
62700 Depreciation Expense 27,500,000.00
62800 Insuranse Expense 13,000,000.00
62900 Late Fee Expense
63100 Wages & Salaries 53,000,000.00
81000 Interest Income 7,000,000.00
82000 Dividend Income 17,000,000.00
91000 Interest Expense 8,140,000.00
92000 Bank Service Charge 15,000,000.00
93000 Income Tax Expense
94000 Gain/Loss Sales Vehicle
Jumlah 3,439,280,000.00 3,439,280,000.00

-
276,120,000
 PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page ......

DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE ACCOUNT
NO PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

Des 5 NP2-12 PT. Asoka 3,000,000 30,000,000 33,000,000

2018

3,000,000 30,000,000 33,000,000

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1510 3,000,000 2-1210 33,000,000
4-2100 30,000,000

Jumlah 33,000,000 Jumlah 33,000,000

 PT CAHAYA
SALES JOURNAL
DECEMBER, 2018

( In Rupiah ) Page........
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF PPN FREIGHT
RECEIVABLE MERCHANDISE OUTCOME COLLECTED

Des 2 FPJ12-1 Toko Andini 65,400,000 59,000,000 5,900,000 500,000

2018 8 FPJ12-2 Toko Bahana 30,220,000 27,200,000 2,720,000 300,000

95,620,000 86,200,000 8,620,000 800,000

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1210 95,620,000 4-1100 86,200,000

2-1310 8,620,000

4-2100 800,000

Jumlah 95,620,000 Jumlah 95,620,000

 PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page .......
Pos
Date Invoice Description Debit Credit
Ref
Des 5 BM12-1 Account payable 4,840,000
2018 PPN Income 440,000
Merchandise inventory (PT. Asoka) 4,400,000

- -

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

2-1210 4,840,000 1-1510 440000

2-1320 4,400,000

4,840,000 4,840,000
 PT CAHAYA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page..........
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION REF ACCOUNT
NO CASH IN BANK
ACCOUNT ACC. NO TOTAL RECEIVABLE ACCOUNT ACC. NO

Des 5 BKM12-1 Toko Dhira Rp 32,670,000 Sales Discount 4-2300 Rp 330,000 Rp 33,000,000
2018 11 BKM12-2 Penjualan Tunai Rp 146,000,000 Rp 146,000,000
12 BKM12-3 Toko Bahana Rp 33,000,000 Vehicle at Cost 1-3310

32.670.000 330. 000 33.000.000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1110 Rp 211,670,000 1-1210
4-2300 Rp 330,000 1-3310

Jumlah 212,000,000 Jumlah

 PT CAHAYA
ASH RECEIPT JOURNAL
DECEMBER, 2018
Page..........
CREDIT
OTHERS

TOTAL

Rp 33,000,000

RECAPITULATION
KREDIT
TOTAL
Rp 179,000,000
Rp 33,000,000

212,000,000
 PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page....................
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT
NO. ACC CASH IN BANK ACC
PAYABLE ACCOUNT TOTAL ACCOUNT TOTAL
NO. NO.
Des 2018 BKK12-1 Pelunasan Faktur MN22-11 Rp 88,000,000 Rp 86,240,000 Purchases Discount Rp 1,760,000
10 BKK12-2 Pelunasan Faktur LIJ14 Rp 22,000,000 Rp 22,000,000
20 BKK12-3 Pelunasan Faktur NP8-11 Rp 44,000,000 Late Fee Collected Rp 440,000 Rp 44,440,000
30 BKK12-4 Pelunasan Utang Kartu Kredit Rp 8,400,000 Rp 8,400,000
30 BKK12-5 Angsuran Pinjaman ( Bank Mandiri Loan ) Rp 18,000,000 Interest Expense Rp 1,800,000 Rp 19,800,000
31 BKK12-6 Pembayaran Gaji Karyawan Rp 9,000,000 Rp 8,815,000 PPH 21 Rp 185,000
31 BKK12-7 Pengisian Kembali Dana Kas Kecil Petty cash Rp 4,500,000 Rp 4,500,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1210 Rp 88,000,000 1-1110 Rp 86,240,000
2-1210 Rp 22,000,000 5-3000 Rp 1,760,000
2-1210 Rp 44,000,000 1-1110 Rp 22,000,000
Denda Rp 440,000 1-1110 Rp 44,440,000
2-1210 Rp 8,400,000 1-1110 Rp 8,400,000
2-1210 Rp 9,000,000 1-1110 Rp 8,815,000
1-1120 Rp 4,500,000 4-2200 Rp 185,000
73,082 Rp 18,000,000 1-1110 Rp 4,500,000
9-1000 Rp 1,800,000 1-1110 Rp 19,800,000

Rp 196,140,000 Rp 196,140,000
 PT CAHAYA
PETTY CASH JOURNAL
DECEMBER, 2018
( In Rupiah ) Page.......
EVIDENCEC DEBIT CREDIT
DATE DESCRIPTION
E NO ACCOUNT ACC NO. TOTAL PETTY CASH
Des 2 VKK12-1 Brosur Perusahaan Advertising expenses 900. 000 900. 000
2.0.1.8 4 VKK12-2 Office Supplies Office Supplies 950. 000 950. 000
5 VKK12-3 Telepon bulan November Accruad expenses 750. 000 750. 000
7 VKK12-4 Tagihan Listrik bulan November Accruad expenses 850,000 850,000
8 VKK12-5 Tagihan Air bulan November Accruad expenses 600,000 600,000
16 VKK12-6 Pemeliharaan dan Reparasi Alat Maintenance and Repair Expenses 900,000 900,000

4,950,000 4,950,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
6-1000 900. 000 1-1120 900. 000
1-1320 950. 000 1-1120 950. 000
2-1211 750. 000 1-1120 750. 000
2-1211 850,000 1-1120 850,000
2-1211 600,000 1-1120 600,000
6-2500 900,000 1-1120 900,000
4,950,000 4,950,000
 PT CAHAYA
INVENTORY CARD
DECEMBER, 2018
NAME : Acutren Plus
KODE : AU-N06
( In Rupiah ) METODE : Rata-rata Bergerak
IN OUT BALANCE
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 Saldo Persediaan 80 1,000,000 80,000,000

2018 2 FPJ12-1 Toko Andani 20 1,600,000 32,000,000 60 800,000 48,000,000

5 NP2-12 PT Asoka 18 1,000,000 18,000,000 78 800,000 62,400,000
5 RNP3-12 Purchases Return 2 1,200,000 2,400,000 76 800,000 60,800,000
8 FPJ12-2 Toko Bahana 8 1,600,000 12,800,000 68 800,000 54,400,000
9 NK12-1 Penjualan Tunai 6 1,600,000 9,600,000 62 800,000 49,600,000
13 LI4-12 PT Bharata 22 1,000,000 22,000,000 84 852,381 71,600,000
14 FPJ12-3 PT Cahaya 10 1,600,000 16,000,000 74 852,381 63,076,194
20 FPJ12-4 PT Cahaya 15 1,600,000 24,000,000 89 978,384 87,076,176

SALDO 87,076,176
 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : Tondani Kode : 0001

Balance
Date Description Ref Debit Credit
Debit Credit

Dec-18 1 Beginning Balance 44,000,000

Nama : Toko Bahana Kode : 0002

Balance
Date Description Ref Debit Credit
Debit Credit

Dec-18 1 Beginning Balance 33,000,000

Nama : Toko Cempaka Kode : 0003

Balance
Date Description Ref Debit Credit
Debit Credit

Dec-18 1 Beginning Balance -

 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT Asoka Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
Dec-18 1 Beginning Balance 44,000,000

Nama : PT Bharata Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Dec-18 1 Beginning Balance 22,000,000

Nama : PT Charaka Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Dec-18 1 Beginning Balance 88,000,000
 PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

1
2
3
4
5
Total ……………… -

PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

1
2
3
4
5
Total ……………… -

PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

1
2
3
4
5
6
Total ……………… -
 PT CAHAYA
BUKU BESAR UMUM
Bulan DESEMBER 2018

NAMA : Cash in Bank No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 276,120,000

NAMA : Petty Cash No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 6,000,000

NAMA : Account Receivable No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 110,000,000

NAMA : Allowance for Doubtful Debt No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 7,200,000
NAMA : Merchandise Inventory No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 164,000,000

NAMA : Supplies No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 13,600,000

NAMA : Prepaid Rent No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 3,000,000

NAMA : Prepaid Insurance No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 8,000,000

NAMA : PPN Income No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 112,200,000

NAMA : Stock Investments No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
670,000,000
NAMA : Land No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 550,000,000

NAMA : Building at Cost No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 320,000,000

NAMA : Accum. Dep. - Building No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 30,500,000

NAMA : Vehicle at Cost No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 160,000,000

NAMA : Accum. Dep. - Vehicle No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 10,000,000
NAMA : Equipment at Cost No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 130,000,000

NAMA : Accum. Dep. - Equipment No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 43,000,000

NAMA : Credit Card No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 8,400,000

NAMA : Accounts Payable No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 154,000,000

NAMA : Accruad Expenses No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 2,600,000

NAMA : Income Tax Payable No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 CDJ Rp 185,000 185,000

NAMA : PPN Payable No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT

NAMA : PPN Outcome No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 147,400,000

NAMA : Bank Mandiri Loan (KUK) No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 200,000,000

NAMA : Common Stock No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 1,580,000,000

NAMA : Retained Earning No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 106,000,000
NAMA : Income Summary No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
-

NAMA : Sales of Merchandise No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 1,109,000,000

NAMA : Freight Collected No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 15,000,000

NAMA : Late Fee Collected No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
-

NAMA : Sales Discount No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 17,000,000
NAMA : Cost of Goods Sold No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 646,880,000

NAMA : Freight Paid No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 2,440,000

NAMA : Purchase Discount No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 2,180,000

NAMA : Advertising Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 28,000,000

NAMA : In Store Promotion Expenses No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 16,000,000

NAMA : Utility Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 14,400,000
NAMA : Telepon Expense No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 10,800,000

NAMA : Rent Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 25,000,000

NAMA : Supplies Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 15,200,000

NAMA : Maintenance and Repair Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 20,000,000

NAMA : Bad Debt Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 4,000,000
NAMA : Depreciation Expense No.:
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 27,500,000

NAMA : Insuranse Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 13,000,000

NAMA : Late Fee Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 CDJ Rp 440,000 440,000

NAMA : Wages & Salaries No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 53,000,000

NAMA : Interest Income No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 7,000,000

NAMA : Dividend Income No.:

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 17,000,000

NAMA : Interest Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 8,140,000

NAMA : Bank Service Charge No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo awal 15,000,000

NAMA : Income Tax Expense No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
-

NAMA : Gain/Loss Sales Vehicle No.:

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 CRJ Rp 4,000,000 4,000,000
 PT CAHAYA
TRIAL BALANCE
PER 31 DESEMBER 2018

NO. ACCOUNT DEBET CREDIT

11110 Cash in Bank

11120 Petty Cash
11210 Account Receivable
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11510 PPN Income
12100 Stock Investments
13100 Land
13210 Building at Cost
13220 Accum. Dep. - Building
13310 Vehicle at Cost
13320 Accum. Dep. - Vehicle
13410 Equipment at Cost
13420 Accum. Dep. - Equipment
21110 Credit Card
21210 Accounts Payable
21211 Accruad Expenses
21212 Income Tax Payable
21213 PPN Payable
21310 PPN Outcome
22100 Bank Mandiri Loan (KUK)
31100 Common Stock
31200 Retained Earning
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost of Goods Sold
52000 Freight Paid
53000 Purchase Discount
61000 Advertising Expense
61200 In Store Promotion Expenses
61210 Utility Expense
61220 Telepon Expense
62300 Rent Expense
62400 Supplies Expense
62500 Maintenance and Repair Expense
62600 Bad Debt Expense
62700 Depreciation Expense
62800 Insuranse Expense
62900 Late Fee Expense
63100 Wages & Salaries
81000 Interest Income
82000 Dividend Income
91000 Interest Expense
92000 Bank Service Charge
93000 Income Tax Expense
94000 Gain/Loss Sales Vehicle
Jumlah

-
 PT CAHAYA
ADJUSTMENT JOURNAL
DECEMBER 31, 2018

NO.
TANGGAL KETERANGAN
BUKTI REF DEBIT KREDIT
 PT CAHAYA
NERACA LAJUR
31 DESEMBER 2018

Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
 PT CAHAYA
LAPORAN LABA RUGI
Untuk Periode yang berakhir 31 DESEMBER 2018
REVENUE
Sales
Sales Discount
Net Sales
COST OF GOODS SOLD
Cost of Goods Sold
Freight Paid
Purchase Discount
Total Cost of Goods Sold
Gross Profit
OPERATING EXPENSE
Advertising Expense
In Store Promotion Expenses
Utility Expense
Telepon Expense
Rent Expense
Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expense
Insuranse Expense
Wages & Salaries
Total OPERATING EXPENSE

OTHER REVENUES
Interest Income
Dividend Income
Freight Collected
Total OTHER REVENUES
OTHER EXPENSE
Interest Expense
Bank Service Charge
Late Fees Expense
Loss (Gain) Sales Vehicle
TOTAL OTHER EXPENSE
Total other Revenue and Expenses
Net Profit / (Loss) sebelum pajak
Income Tax Expense
Net Profit / (Loss) setelah pajak
 PT CAHAYA
CAPITAL STATEMENT
Untuk periode yang berakhir 31 Desember 2018
Retained Earning, 1 Des 2018

Earning after Tax

Retained Earning, 31 Des 2018

 PT CAHAYA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER 2018
ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITIES
Cash in Bank Accounts Payable
Petty Cash Accruad Expenses
Account Receivable Income Tax Payable
Allowance for Doubtful Debt PPN Payable
Merchandise Inventory TOTAL CURRENT LIABILITIES
Supplies LONG TERM LIABILITY
Prepaid Rent Bank Permata Loan
Prepaid Insurance TOTAL LIABILITIES

TOTAL CURRENT ASSETS EQUITY

FIXED ASSET Common Stock
Stock Investments Retained Earning
Land TOTAL EQUITY
Building at Cost
Accum. Dep. - Building
Equipment at Cost
Accum. Dep. - Equipment
TOTAL FIXED ASSET

TOTAL ASSET TOTAL LIABILITY AND EQUITY

 PT CAHAYA
CASH FLOW REPORT
DECEMBER 31, 2018

(In Rupiah)

SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan:
Penerimaan dari customer
Penjualan tunai

Pengeluaran:
Pembayaran kepada supplier
Pembayaran gaji karyawan
Pengisian kembali kas kecil
Pelunasan kartu kredit

Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS PENDANAAN

Pengeluaran:
Pembayaran angsuran pinjaman
Arus Kas Bersih dari Aktivitas Pendanaan

ARUS KAS DARI AKTIVITAS INVESTASI

Penerimaan:
Penjualan kendaraan
Arus kas Bersih dari Aktivitas Investasi

Kenaikan Bersih Kas dan Setara Kas

Saldo awal kas dan setara kas
Cash In Bank
Petty Cash
Kas dan setara kas pada awal periode

Kas dan Setara Kas pada akhir periode

 PT CAHAYA
CLOSING JOURNAL
DECEMBER 31, 2018

DATE DESCRIPTION REFF DEBIT CREDIT

 PT CAHAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp