Lembar Kerja Akuntansi

PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018

IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 -
1-1120 Petty Cash 6,000,000 -
1-1210 Accounts Receivable 110,000,000 -
1-1220 Allowance for Doubtful Debt - 7,200,000
1-1310 Merchandise Inventory 164,000,000 -
1-1320 Supplies 13,600,000 -
1-1410 Prepaid Rent 3,000,000 -
1-1420 Prepaid Insurance 8,000,000 -
1-1430 PPN Income 112,200,000 -
1-2100 Stock Investments 670,000,000 -
1-3100 Land 550,000,000 -
1-3210 Building at Costs 320,000,000 -
1-3220 Accumulated Dep of Building - 30,500,000
1-3301 Vehicle at Cost 160,000,000 -
1-3302 Accumulated Dep of Vehicle - 10,000,000
1-3401 Equiptment at Cost 130,000,000 -
1-3402 Accumulated Dep of Equipment - 43,000,000
2-1110 Credit Card - 8,400,000
2-1210 Accounts Payable - 154,000,000
2-1211 Accruad expenses - 2,600,000
2-1212 Income Tax Payable - -
2-1213 PPN Payable - -
2-1310 PPN Outcome - 147,400,000
2-2100 Bank Mandiri Loan (KUK) - 200,000,000
3-1100 Common Stock - 1,580,000,000
3-1200 Retained Earning - 106,000,000
3-1300 Income Summary - -
4-1100 Sales of merchandise - 1,109,000,000
4-1200 Freight Collected - 15,000,000
4-1300 Late Fee Colected - -
4-1400 Sales Discount 17,000,000 -
5-1100 Cost of goods Sold 646,880,000 -
5-1200 Freight Paid 2,440,000 -
5-1300 Purchase discount - 2,180,000
6-1100 Advertising Expense 9,900,000 -
6-1200 In Store Promotion Expense 16,000,000 -
6-1210 Utility Expense 15,950,000 -
6-1220 Telephone Expense 8,250,000 -
6-2300 Rent Expense 5,500,000 -
6-2400 Supplies Expense 15,200,000 -
6-2500 Maintenance and Repair Expense 20,000,000 -
6-2600 Bad Debt Expense - -
6-2700 Depreciation Expense 31,625,000 -
6-2800 Insurance Expense 16,500,000 -
6-2900 Late Fee Expense - -
6-3100 Wages & Salaries 99,000,000 -
8-1000 Interest Income - 7,000,000
8-1200 Deviden income - 17,000,000
9-1000 Interest Expense 8,140,000 -
9-2000 Bank Service Charge 15,000,000 -
9-3000 Income Tax Expense 11,090,000 -
9-4000 Gain/loss sales vehicle - -
Jumlah 3,439,280,000 3,439,280,000
PT CAHAYA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES VAT OUT
RECEIVABLE COLLECTED
2018 2 FPJ12-1 Toko Andini 65,400,000 59,000,000 5,900,000 500,000

Des 8 FPJ12-2 Toko Bahana 30,220,000 27,200,000 2,720,000 300,000
14 FPJ12-3 Toko Cempaka 37,800,000 34,000,000 3,400,000 400,000
20 FPJ12-4 Toko Dhira 47,000,000 42,000,000 4,200,000 800,000
TOTAL 180,420,000 162,200,000 16,220,000 2,000,000
ACCOUNT NUMBER……………. 1-1210 4-1100 2-1310 4-1200
Date Signature RECAPITULATION
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
1-1210 180,420,000 4-1100 162,200,000
2-1310 16,220,000
4-1200 2,000,000
TOTAL 180,420,000 TOTAL 180,420,000
PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE
2018 5 NP2-12 PT. Asoka 30,000,000 3,000,000 33,000,000

Des 13 LI4-12 PT. Bharata 46,000,000 4,600,000 50,600,000
TOTAL……………. 76,000,000 7,600,000 83,600,000

83,600,000 83,600,000
ACCOUNT NUMBER …………… 1-1310 1-1430 2-1210

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ .................... 1-1310 76,000,000 2-1210 83,600,000
2-1320 7,600,000
TOTAL 83,600,000 TOTAL 83,600,000

PT CAHAYA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
2018 2 VKK12-1 Pembuatan Brosur Iklan Advertising Expenses 61100 900,000 900,000
Des 4 VKK12-2 Perlengkapan Toko Supplier 11320 950,000 950,000
5 VKK12-3 Pembayaran Telepon November 2018 Accruad Expenses 21211 750,000 750,000
7 VKK12-4 Pembayaran Listrik November 2018 Accruad Expenses 21211 850,000 850,000
8 VKK12-5 Pembayaran PAM November 2018 Accruad Expenses 21211 600,000 600,000
TOTAL ……………………………. 4,050,000 4,050,000
Date Signature
Prepare By : ............. ....................
Posted By : ............ ....................

Date Signature
Prepare By : ............. ....................
Posted By : ............ ....................

PT CAHAYA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Ru
DEBIT CREDIT
EVIDEN OTHERS OTHERS

DATE DESCRIPTION CASH IN ACCOUNT
NUMBER
BANK ACCOUNTS RECEIVABLE ACCOUNTS
ACCOUNT TOTAL ACCOUNT
NO NO
2018 5 BKM12-1 Toko Dhira 32,670,000 Sales Discount 330,000 33,000,000

Des 9 NK12-1 Toko Pananjung 30,710,000 Sales
(Penjualan Tunai) PPN Outcome
Freight Collected
COGS 18,000,000 Merchandise Inventory
11 BKM12-2 Penjualan Kendaraan 146,000,000 Vehicle Accum Dep 10,000,000 Vehicle At Cost
Loss Sales Vehicle 4,000,000
12 BKM12-3 Toko Bahana 33,000,000 33,000,000
TOTAL ………………… 242,380,000 32,330,000 66,000,000
ACCOUNT NUMBER…………………. 1-1110 1-1210
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO
Posted By : ............ ....................
1-1110 242,380,000 1-1210
42,300 330,000 41,100
51,100 18,000,000 21,310
13,302 10,000,000 42,100
94,000 4,000,000 11,310
13,301
TOTAL 274,710,000 TOTAL
( In Rupiah )
ERS
TOTAL
27,600,000
2,760,000
350,000
18,000,000
160,000,000
208,710,000
KREDIT
TOTAL
66,000,000
27,600,000
2,760,000
350,000
18,000,000
160,000,000
274,710,000
PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE CASH IN
NO. ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT
NO.
2018 8 BKK12-1 PT. Charaka 88,000,000 86,240,000
Des 10 BKK12-2 PT. Bharata 22,000,000 22,000,000
20 BKK12-3 PT. Asoka 44,000,000 Late Fees Paid 440,000 44,440,000
30 BKK12-4 Pelunasan Kartu Kredit Desember 2018 Credit Card 8,400,000 8,400,000
31 BKK12-5 Angsuran Bank Desember 2018 Bank Mandiri Loan 18,000,000 19,800,000
Interest Expense 1,800,000
Wages & Salaries Income Tax

31 BKK12-6 Gaji Karyawan Desember 2018 9,000,000 8,815,000 Payable
Expense
31 BKK12-7 Pengisian Kas Kecil Petty Cash 4,500,000 4,500,000
TOTAL ………………… 154,000,000 42,140,000 194,195,000

196,140,000
ACCOUNT NUMBER…………………. 21,210 11,110

DEBIT KREDIT
Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

Date Signature
Prepare By : ............. ....................

21210 154,000,000 11110 194,195,000
Posted By : ............ .................... 11120 4,500,000 21212 185,000
21110 8,400,000 53000 1,760,000
22100 18,000,000
62900 440,000
63100 9,000,000
91000 1,800,000
TOTAL 196,140,000 TOTAL 196,140,000

( In Rupiah )
EDIT
OTHERS
ACC
TOTAL
NO.
1,760,000
185,000
1945000
196,140,000
PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
2018 2 FPJ12-1 Cost Of Good Sold 5-1100 38,000,000
Dec Merchandise Inventory 1-1310 38,000,000
5 BM12-1 Accounts Payable 2-1210 4,840,000
PPN Income 2-1320 440,000
Merchandise Inventory 1-1310 4,400,000
8 FPJ12-2 Cost Of Good Sold 5-1100 17,600,000
9 NK12-1 Cost Of Good Sold 5-1100 18,000,000
TOTAL ……………………. 127,440,000 127,440,000

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL
5-1100 38000000 1-1310 38,000,000
Posted By : ............ ................
5-1100 17600000 1-1310 4,400,000
5-1100 18000000 1-1310 17,600,000
5-1100 22000000 1-1310 18,000,000
5-1100 27000000 1-1310 22,000,000
2-1210 4840000 1-1310 27,000,000
1-1430 440,000
TOTAL 127440000 TOTAL 127,440,000
PT CAHAYA
INVENTORY CARD
NAME : ACUTREN PLUS KODE : AU-N06
DECEMBER, 2018
( In Rupiah ) METODE : MOVING AVERAGE
INVOICE IN OUT SALDO

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des, 1 Saldo Awal 80 1,000,000 80,000,000

2018 2 FPJ12-1 Penjualan Barang Dagang 20 1,000,000 20,000,000 60 1,000,000 60,000,000
5 NP12-1 Pembelian Barang Dagang 18 1,000,000 18,000,000 78 1,000,000 78,000,000
5 RNP12-3 Return Pembelian 2 1,000,000 2,000,000 76 1,000,000 76,000,000
8 FPJ12-2 Penjualan Barang Dagang 8 1,000,000 8,000,000 68 1,000,000 68,000,000
9 NK12-2 Penjualan Barang Dagang 6 1,000,000 6,000,000 62 1,000,000 62,000,000
13 L14-12 Penjualan Barang Dagang 84 1,000,000 84,000,000
14 FPJ12-3 Penjualan Barang Dagang 74 1,000,000 74,000,000
20 FPJ12-4 Penjualan Barang Dagang 59 1,000,000 59,000,000
Total …………………………… 641 1,000,000 641,000,000

PT SEJAHTERA
INVENTORY CARD
NAME : OXONE KODE : AU-N08
DECEMBER, 2018
( In Rupiah ) METODE : MOVING AVERAGE
INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE
Des, 1 Saldo Awal 70 1,200,000
2018 2 FPJ12-1 Toko Andini 15 1,200,000 18,000,000 55 1,200,000
5 NP12-2 PT. Asoka 10 1,200,000 12,000,000 65 1,200,000
5 RNP12-3 Retur Pembelian 2 1,200,000 2,400,000 63 1,200,000
8 FPJ12-2 Toko Bahana 8 1,200,000 9,600,000 55 1,200,000
9 NK12-1 Penjualan tunai 10 1,200,000 12,000,000 45 1,200,000
13 L14-12 PT. Bharata 20 1,200,000 24,000,000 65 1,200,000

14 FPJ12-3 Toko Cempaka 10 1,200,000 12,000,000 55 1,200,000
20 FPJ12-4 Toko Dhira 10 1,200,000 12,000,000 45 1,200,000
Saldo Persediaan Akhir …………………………… 518 1,200,000

: MOVING AVERAGE
ALANCE
TOTAL
84,000,000
65,000,000
78,000,000
75,600,000
68,000,000
54,000,000
78,000,000
66,000,000
54,000,000
621,600,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Nama : TOKO ANDANI Kode : C001
Balance
Date Description Ref Debit Credit
Debit
2018 1 Saldo Awal TB 44,000,000
Des 2 Penjualan SJ-1 65,400,000 109,400,000
109,400,000
Nama : TOKO BAHANA Kode : C002
Balance
Debit
2018 1 Saldo Awal TB 33,000,000
Des 8 Penjualan SJ-1 30,220,000 63,220,000
63,220,000
Nama : TOKO CEMPAKA Kode : C003
Balance
Debit
2018 - -
Des
Nama : TOKO DHIRA Kode : C004
Balance
Debit
2018 1 Saldo Awal TB 33,000,000
Des 5 Pelunasan Piutang CRJ-1 33,000,000 -
33,000,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Nama : PT. ASOKA Kode : S001
Balance
Debit
2018 1 Saldo Awal TB
Des 5 Pembelian Secara Kredit NP2-12 33,000,000

5 Return Pembelian BM12-1 4,840,000
20 Pelunasan Faktur BKK12-3 44,000,000
Nama : PT. BHARATA Kode : S002
Balance
Debit
Des 10 Pelunasan Faktur BKK12-2 22,000,000
13 Pembelian Kredit L14-12 50,600,000
Nama : PT. CHARAKA Kode : S003
Balance
Debit
Des 8 Pelunasan Faktur BKK12-1 88,000,000

Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
44,000,000
77,000,000
72,160,000
28,160,000
Balance
Credit
22,000,000
50,600,000
50,600,000
Balance
Credit
88,000,000
88,000,000
PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rup
NO CUSTOMER
C001 TOKO ANDANI

C002 TOKO BAHANA
C003 TOKO CEMPAKA
C004 TOKO DHIRA
Total ………………
PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rup
NO SUPPLIER
S001 PT. ASOKA
S002 PT. BHARATA
S003 PT. CHARAKA
PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rup
KODE PRODUCT
AUN06 ACUTREN
AUN08 OXONE
T CAHAYA
NT RECEIVABLE BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
109,400,000
30,220,000
37,800,000
47,000,000
224,420,000
T CAHAYA
UNT PAYABLE BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
28,160,000
50,600,000
-
78,760,000
T CAHAYA
VENTORY BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
59,000,000
54,000,000
113,000,000
PT CAHAYA
LEDGER
DECEMBER 31, 2018
(In Rupiah)
Nama : Cash in Bank Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 276,120,000
2018 31 Cash Receipt Journal 242,380,000 518,500,000
31 Cash Payment Journal 194,195,000 324,305,000
324,305,000
Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 31 Petty Cash 4,950,000 1,050,000
31 Cash Payment Journal 4,500,000 5,550,000
5,550,000
Nama : Accounts Receivable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 31 Sales Journal 180,420,000 290,420,000
31 Cash Receipt Journal 66,000,000 224,420,000
224,420,000
Nama : Allowance for Doubtful Debt Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018
Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp
Des, 1 Saldo Awal 164,000,000 164,000,000
2018 2 General Journal 38,000,000 126,000,000
5 General Journal 4,400,000 121,600,000
8 General Journal 17,600,000 104,000,000
9 General Journal 18,000,000 86,000,000
14 General Journal 22,000,000 64,000,000
20 General Journal 27,000,000 37,000,000
31 Purchase Journal 76,000,000 113,000,000
Nama : Supplies Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 13,600,000 13,600,000
2018 31 Petty Cash 950,000 14,550,000
14,550,000
Nama : Prepaid Rent Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 3,000,000 3,000,000
2018
3,000,000
Nama : Prepaid Insurance Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 8,000,000 8,000,000
2018
8,000,000
Nama : PPN Income Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 112,200,000 112,200,000
2018 5 General Journal 440,000 111,760,000
31 Purchase Journal 7,600,000 119,360,000
Nama : Stock Investments Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 670,000,000 670,000,000
2018
670,000,000
Nama : Land Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 550,000,000 550,000,000
2018
550,000,000
Nama : Building at Costs Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 320,000,000 320,000,000
2018 320,000,000
Nama : Accumulated Dep of Building Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018
Nama : Vehicle at Cost Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des 1 Saldo Awal 160,000,000 160,000,000
2018 11 Cash Receipt Journal 160,000,000 0
Nama : Accumulated Dep of Vehicle Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 11 Cash Receipt Journal 10,000,000
Nama : Equiptment at Cost Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 130,000,000 130,000,000
2018
130,000,000
Nama : Accumulated Dep of Equipment Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018
Nama : Credit Card Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 30 Cash Payment Journal 8,400,000
Nama : Accounts Payable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 5 General Journal 4,840,000
31 Purchase Journal 83,600,000
31 Cash Payment Journal 154,000,000
Nama : Accruad expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 5 Petty Cash 750,000
7 Petty Cash 850,000
8 Petty Cash 600,000
Nama : Income Tax Payable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 31 Cash Payment Journal 185,000
2018
Nama : PPN Payable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2018
Nama : PPN Outcome Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Sales Journal 16,220,000
Nama : Bank Mandiri Loan (KUK) Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Common Stock Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal
2018
Nama : Retained Earning Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : Income Summary Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : Sales of merchandise Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal
Nama : Freight Collected Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
2018 9 Cash Receipt Journal 350,000
Nama : Late Fee Colected Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : Sales Discount Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 17,000,000 17,000,000
2018 5 Cash Receipt Journal 330,000 17,330,000
Nama : Cost of goods Sold Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 646,880,000 646,880,000
2018 2 General Journal 38,000,000 684,880,000
8 General Journal 17,600,000 702,480,000
9 General Journal 18,000,000 720,480,000
14 General Journal 22,000,000 742,480,000
20 General Journal 27,000,000 769,480,000
Nama : Freight Paid Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 2,440,000 2,440,000
2018
Nama : Purchase discount Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Advertising Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 28,000,000 28,000,000
2018 2 Petty Cash 900,000 28,900,000
Nama : In Store Promotion Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 16,000,000 16,000,000
2018
Nama : Utility Expense Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 15,950,000 15,950,000
2018
Nama : Telephone Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 8,250,000 8,250,000
2018
Nama : Rent Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 550,000 5,500,000
2018
Nama : Supplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 15,200,000 15,200,000
2018
Nama : Maintenance and Repair Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 20,000,000 20,000,000
2018 18 Petty Cash 900,000 20,900,000
Nama : Bad Debt Expense Nomor :
POS DEBIT KREDIT BALANCE

REF
Rp Rp Rp
Dec, 1 Saldo Awal -
2018
Nama : Depreciation Expense Nomor :
POS DEBIT KREDIT BALANCE

REF
Rp Rp Rp
Dec, 1 Saldo Awal 31,625,000 31,625,000
2018
Nama : Insurance Expense Nomor :
DEBIT KREDIT BALANCE

POS
REF
Rp Rp Rp
Dec, 1 Saldo Awal 16,500,000 16,500,000
2018
Nama : Late Fee Expense Nomor :
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF Rp Rp DEBIT
Rp
Dec, 20 Cash Payment Journal 440,000 440,000
2018
Nama : Wages & Salaries Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 53,000,000 53,000,000
2018 31 Cash Payment Journal 9,000,000 62,000,000
Nama : Interest Income Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 7,000,000
2018
Nama : Deviden income Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 17,000,000
2018
Nama : Interest Expense Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 8,140,000 8,140,000
2018
Nama : Bank Service Charge Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 15,000,000 15,000,000
2018
Nama : Income Tax Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 11,090,000 11,090,000
2018
Nama : Gain/loss sales vehicle Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal -
2018
Nama : Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : Interest Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : 0 Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : 0 Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
1-1110
BALANCE
KREDIT
Rp
1-1120
BALANCE
KREDIT
Rp
1-1210
BALANCE
KREDIT
Rp
1-1210
BALANCE
KREDIT
Rp
7,200,000
7,200,000
1-1310
BALANCE
KREDIT
Rp
1-1320
BALANCE
KREDIT
Rp
1-1410
BALANCE
KREDIT
Rp
1-1420
BALANCE
KREDIT
Rp
1-1430
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-3100
BALANCE
KREDIT
Rp
1-3210
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
30,500,000
30,500,000
1-3301
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
10,000,000
0
1-3401
BALANCE
KREDIT
Rp
1-3402
BALANCE
KREDIT
Rp
43,000,000
43,000,000
2-1110
BALANCE
KREDIT
Rp
8,400,000
0
2-1210
BALANCE
KREDIT
Rp
154,000,000
149,160,000
232,760,000
78,760,000
2-1110
BALANCE
KREDIT
Rp
2,600,000
1,850,000
1,000,000
400,000
2-1210
BALANCE
KREDIT
Rp
185,000
2-1211
BALANCE
KREDIT
Rp
-
2-1310
BALANCE
KREDIT
Rp
147,400,000
150,160,000
166,380,000
2-2100
BALANCE
KREDIT
Rp
200,000,000
182,000,000
182,000,000
3-1100
BALANCE
KREDIT
Rp
3-1200
BALANCE
KREDIT
Rp
106,000,000
3-1300
BALANCE
KREDIT
Rp
0
4-1100
BALANCE
KREDIT
Rp
1,109,000,000
1,136,600,000
1,298,800,000
4-1200
BALANCE
KREDIT
Rp
15,000,000
15,350,000
17,350,000
4-1300
BALANCE
KREDIT
Rp
-
4-2100
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-1200
BALANCE
KREDIT
Rp
4-2400
BALANCE
KREDIT
Rp
2,180,000
3,940,000
6-1100
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1210
BALANCE
KREDIT
Rp
6-1220
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1400
BALANCE
KREDIT
Rp
6-1500
BALANCE
KREDIT
Rp
6-2600
BALANCE
KREDIT
Rp
6-2700
BALANCE
KREDIT
Rp
6-2800
BALANCE
KREDIT
Rp
6-2900
BALANCE
KREDIT
Rp
6-2500
BALANCE
KREDIT
Rp
6-2600
BALANCE
KREDIT
Rp
7,000,000
7,000,000
6-2700
BALANCE
KREDIT
Rp
17,000,000
6-2800
BALANCE
KREDIT
Rp
6-2900
BALANCE
KREDIT
Rp
8-1100
BALANCE
KREDIT
Rp
8-1200
BALANCE
KREDIT
Rp
8-1300
BALANCE
KREDIT
Rp
9-1100
BALANCE
KREDIT
Rp
9-1200
BALANCE
KREDIT
Rp
9-3100
BALANCE
KREDIT
Rp
PT CAHAYA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 -
1-1120 Petty Cash 6,000,000 -
1-1210 Accounts Receivable 110,000,000 -
1-1220 Allowance for Doubtful Debt - 7,200,000
1-1310 Merchandise Inventory 164,000,000 -
1-1320 Supplies 13,600,000 -
1-1410 Prepaid Rent 3,000,000 -
1-1420 Prepaid Insurance 8,000,000 -
1-1430 PPN Income 112,200,000 -
1-2100 Stock Investments 670,000,000 -
1-3100 Land 550,000,000 -
1-3210 Building at Costs 320,000,000 -
1-3220 Accumulated Dep of Building - 30,500,000
1-3301 Vehicle at Cost 160,000,000 -
1-3302 Accumulated Dep of Vehicle - 10,000,000
1-3401 Equiptment at Cost 130,000,000 -
1-3402 Accumulated Dep of Equipment - 43,000,000
2-1110 Credit Card - 8,400,000
2-1210 Accounts Payable - 154,000,000
2-1211 Accruad expenses - 2,600,000
2-1212 Income Tax Payable - -
2-1213 PPN Payable - -
2-1310 PPN Outcome - 147,400,000
2-2100 Bank Mandiri Loan (KUK) - 200,000,000
3-1100 Common Stock - 1,580,000,000
3-1200 Retained Earning - 106,000,000
3-1300 Income Summary - -
4-1100 Sales of merchandise - 1,109,000,000
4-1200 Freight Colected - 15,000,000
4-1300 Late Fee Colected - -
4-1400 Sales Discount 17,000,000 -
5-1100 Cost of goods Sold 646,880,000 -
5-1200 Freight Paid 2,440,000 -
5-1300 Purchase discount - 2,180,000
6-1100 Advertising Expense 9,900,000 -
6-1200 In Store Promotion Expense 16,000,000 -
6-1210 Utility Expense 15,950,000 -
6-1220 Telephone Expense 8,250,000 -
6-2300 Rent Expense 5,500,000 -
6-2400 Supplies Expense 15,200,000 -
6-2500 Maintenance and Repair Expense 20,000,000 -
6-2600 Bad Debt Expense - -
6-2700 Depreciation Expense 31,625,000 -
6-2800 Insurance Expense 16,500,000 -
6-2900 Late Fee Expense - -
6-3100 Wages & Salaries 99,000,000 -
8-1000 Interest Income - 7,000,000
8-1200 Deviden income - 17,000,000
9-1000 Interest Expense 8,140,000 -
9-2000 Bank Service Charge 15,000,000 -
9-3000 Income Tax Expense 11,090,000 -
9-4000 Gain/loss sales vehicle - -
JUMLAH 3,439,280,000 3,439,280,000
PT CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018
EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF
Des, 31 BM12-2 Depreciation Expense
2018 Building Accumulatedd Depr.
Equipment Accumulated Depr.
31 BM12-3 Supplies Expense
Supplies
Insurance Expense
Prepaid Insurance
Rent Expense
Prepaid Expense
31 BM12-4 Vat Outcome
Vat Income
Vat Payable
Income Tax Expense

Income Tax Payable
JUMLAH
ES
8
DEBIT CREDIT
Rp Rp
1,625,000
1,000,000
625,000
12,200,000
12,200,000
1,500,000
1,500,000
500,000
500,000
166,380,000
119,780,000
46,600,000
12,988,000
12,988,000
195,193,000 195,193,000
D
a
t
e
D
a
t
e
S
i
g
n
a
t
u
r
e
P
r
e
p
a
r
e
B
y
.
.
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.
.
P
o
s
t
e
d
B
y
.
.
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.
PT
WO
DECEM
Trial Balance Adjustment Entries

Account
Account Name Debit Credit Debit
Number
Rp Rp Rp
1-1110 Cash in Bank 324,305,000
1-1120 Petty Cash 5,550,000
1-1210 Accounts Receivable 224,420,000
1-1220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 113,000,000
1-1320 Supplies 14,550,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-1430 PPN Income 119,360,000
1-2100 Stock Investments 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Costs 320,000,000
1-3220 Accumulated Dep of Building 30,500,000
1-3301 Vehicle at Cost -
1-3302 Accumulated Dep of Vehicle -
1-3401 Equiptment at Cost 130,000,000
1-3402 Accumulated Dep of Equipment 43,000,000
2-1110 Credit Card -
2-1210 Accounts Payable 78,760,000
2-1211 Accruad expenses 400,000
2-1212 Income Tax Payable 185,000
2-1213 PPN Payable
2-1310 PPN Outcome 166,380,000 166,380,000
2-2100 Bank Mandiri Loan (KUK) 182,000,000
3-1100 Common Stock 1,580,000,000
3-1200 Retained Earning 106,000,000
3-1300 Income Summary
4-1100 Sales of merchandise 1,298,800,000
4-1200 Freight Colected 17,350,000
4-1300 Late Fee Colected
4-1400 Sales Discount 17,330,000
5-1100 Cost of goods Sold 769,480,000
5-1200 Freight Paid 2,440,000
5-1300 Purchase discount 3,940,000
6-1100 Advertising Expense 28,900,000
6-1200 In Store Promotion Expense 16,000,000
6-1210 Utility Expense 14,400,000
6-1220 Telephone Expense 10,800,000
6-2300 Rent Expense 25,000,000
6-2400 Supplies Expense 15,200,000 10,600,000
6-2500 Maintenance and Repair Expense 20,900,000
6-2600 Bad Debt Expense 4,000,000
6-2700 Depreciation Expense 1,800,000

27,500,000
6-2800 Insurance Expense 1,500,000
13,000,000
6-2900 Late Fee Expense 440,000
6-3100 Wages & Salaries 62,000,000
8-1000 Interest Income 7,000,000
8-1200 Deviden income 17,000,000
9-1000 Interest Expense 9,940,000
9-2000 Bank Service Charge 15,000,000
9-3000 Income Tax Expense 1,918,200
9-4000 Gain/loss sales vehicle 4,000,000
TOTAL 3,538,515,000 3,538,515,000 182,198,200
PT CAHAYA
WORKSHEET
DECEMBER 31, 2018
Adjustment Entries Trial Balance After AJP Income Statement

Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp
324,305,000
5,550,000
224,420,000
7,200,000
113,000,000
10,600,000 3,950,000
3,000,000
1,500,000 6,500,000
119,360,000 -
670,000,000
550,000,000
320,000,000
1,000,000 31,500,000
-
130,000,000
800,000 43,800,000
-
78,760,000
400,000
1,918,200 2,103,200
47,020,000 47,020,000
-
182,000,000
1,580,000,000
106,000,000
1,298,800,000 1,298,800,000
17,350,000 17,350,000
17,330,000 17,330,000
769,480,000 769,480,000
2,440,000 2,440,000
3,940,000 3,940,000
28,900,000 28,900,000
16,000,000 16,000,000
14,400,000 14,400,000
10,800,000 10,800,000
25,000,000 25,000,000
25,800,000 25,800,000
20,900,000 20,900,000
4,000,000 4,000,000
29,300,000 29,300,000
14,500,000 14,500,000
440,000 440,000
62,000,000 62,000,000
7,000,000 7,000,000
17,000,000 17,000,000
9,940,000 9,940,000
15,000,000 15,000,000
1,918,200 1,918,200
4,000,000 4,000,000
182,198,200 3,422,873,200 3,422,873,200 1,072,148,200 1,344,090,000
271,941,800
1,344,090,000 1,344,090,000
-
Balance Sheet
Debit Credit
Rp Rp
324,305,000
5,550,000
224,420,000
7,200,000
113,000,000
3,950,000
3,000,000
6,500,000
-
670,000,000
550,000,000
320,000,000
31,500,000
-
-
130,000,000
43,800,000
-
78,760,000
400,000
2,103,200
47,020,000
-
182,000,000
1,580,000,000
106,000,000
2,350,725,000 2,078,783,200
271,941,800
2,350,725,000 2,350,725,000
PT CAHAYA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018
DESCRIPTION COMMOND STOCK

Balance at 31 Desember 2018 1,580,000,000
Net Income
Deviden
Balance at 31 Desember 2018

1,580,000,000
T CAHAYA
OF CHANGE IN EQUITY
NDED 31 DECEMBER 2018
RETAIRNED EARNING TOTAL

106,000,000 1,686,000,000
271,941,800 271,941,800
377,941,800 1,957,941,800
PT CAHAYA
BALANCE SHEET
DECEMBER 31, 2018
ASSETS
BALANCE
DESCRIPTION
Rp
Current Assets
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Supplies
Prepaid Rent
Prepaid Insurance
PPN Income
Stock Investments
Total Current Assets
Fixed Assets
Land
Building at Costs
Accumulated Dep of Building
Vehicle at Cost
Accumulated Dep of Vehicle
Equiptment at Cost
Accumulated Dep of Equipment
Total Fixed Assets
TOTAL ASSETS -
PT CAHAYA
BALANCE SHEET
ECEMBER 31, 2018
LIABILITY AND EQUITY

BALANCE
DESCRIPTION
Rp
LIABILITY
Current Liability
Credit Card
Accounts Payable
Accruad expenses
Income Tax Payable
PPN Payable
PPN Outcome
Total Current Liability
Long Term Liability

Bank Mandiri Loan (KUK)
Total Long Term Liability
Equity
Common Stock
Retained Earning
Income Summary
Total Equity
TOTAL PASSIVA 0
PT CAHAYA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
DESCRIPTION Rp
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash In
Receive Payment from Customer
Sales on Cash
Total
Cash Out
Repay Trade Payable to Supplier
Payment of Wages & Salaries Expense
Payment of Credit Card
Payment of Advertising Expense

Buying of Store Supplies
Payment of Accrued Expense
Payment of Maintenance and Repair Expense
Total
Net Cash Used In Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES :

Cash In
Selling Vehicle at Cost
Total
Cash Out
Total
Net Cash Provided by Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES :

Cash In
Total
Cash Out
Payment of Bank Mandiri Loan
Total
Net Cash Used In Financing Activities
Net Increase (Decrease) in Cash
Cash at Beginning of Year
Cash at End of Year
Kenaikan kas
BALANCE
Rp
-
PT CAHAYA
PROFIT AND LOSS
DECEMBER 31, 2018
DESCRIPTION Rp
Sales
4-1100 Sales of merchandise
4-1200 Freight Colected
4-1300 Late Fee Colected
4-1400 Sales Discount 17,330,000
Net Sales
Cost of goods Sold
5-1100 Cost of goods Sold 769,480,000
5-1200 Freight Paid 2,440,000
5-1300 Purchase discount 3,940,000
Cost of goods Sold
Gross Profit
Expenses
6-1100 Advertising Expense 28,900,000
6-1200 In Store Promotion Expense 16,000,000
6-1210 Utility Expense 14,400,000
6-1220 Telephone Expense 10,800,000
6-2300 Rent Expense 25,000,000
6-2400 Supplies Expense 25,800,000
6-2500 Maintenance and Repair Expense 20,900,000
6-2600 Bad Debt Expense 4,000,000
6-2700 Depreciation Expense 29,300,000
6-2800 Insurance Expense 14,500,000
6-2900 Late Fee Expense 440,000
6-3100 Wages & Salaries 62,000,000
Total Expenses
Income from Operation
Others Revenue :
8-1000 Interest Income 7,000,000
8-1200 Deviden income 17,000,000
Total Others Revenue
Others Expanses :
9-1000 Interest Expense 9,940,000
9-2000 Bank Service Charge 15,000,000
9-3000 Income Tax Expense 1,918,200
9-4000 Gain/loss sales vehicle 4,000,000
Total Others Expanses
Total Others Revenues & Gain (Expenses & Losses)
Profit/Less
Rp
1,298,800,000
17,350,000
1,298,820,000
767,980,000
530,840,000
252,040,000
278,800,000
24,000,000
30,858,200
6,858,200
271,941,800
PT CAHAYA
CLOSING ENTRIES
DECEMBER 31, 2018
POS DEBIT
DATE DESCRIPTION
REF Rp
2018
Dec
JUMLAH 0
CREDIT
Rp
0
PT CAHAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
JUMLAH - -

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PT CAHAYA

TRIAL BALANCE, NOVEMBER 30, 2018

ACC NO. ACCOUNT NAME DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

2018 2 FPJ12-1 Toko Andini 65,400,000 59,000,000 5,900,000 500,000

ACCOUNT NUMBER……………. 1-1210 4-1100 2-1310 4-1200

Date Signature RECAPITULATION

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

2018 5 NP2-12 PT. Asoka 30,000,000 3,000,000 33,000,000

TOTAL……………. 76,000,000 7,600,000 83,600,000

Date Signature RECAPITULATION

TOTAL 83,600,000 TOTAL 83,600,000

EVIDEN DEBIT CREDIT

Des 4 VKK12-2 Perlengkapan Toko Supplier 11320 950,000 950,000

TOTAL ……………………………. 4,050,000 4,050,000

Prepare By : ............. ....................

Posted By : ............ ....................

Prepare By : ............. ....................

Posted By : ............ ....................

EVIDEN OTHERS OTHERS

2018 5 BKM12-1 Toko Dhira 32,670,000 Sales Discount 330,000 33,000,000

Date Signature RECAPITULATION

Des 10 BKK12-2 PT. Bharata 22,000,000 22,000,000

20 BKK12-3 PT. Asoka 44,000,000 Late Fees Paid 440,000 44,440,000

Interest Expense 1,800,000

Wages & Salaries Income Tax

31 BKK12-7 Pengisian Kas Kecil Petty Cash 4,500,000 4,500,000

TOTAL ………………… 154,000,000 42,140,000 194,195,000

ACCOUNT NUMBER…………………. 21,210 11,110

Date Signature RECAPITULATION

Posted By : ............ ....................

Prepare By : ............. ....................

TOTAL 196,140,000 TOTAL 196,140,000

TOTAL ……………………. 127,440,000 127,440,000

Date Signature RECAPITULATION

INVOICE IN OUT SALDO

Des, 1 Saldo Awal 80 1,000,000 80,000,000

5 NP12-1 Pembelian Barang Dagang 18 1,000,000 18,000,000 78 1,000,000 78,000,000

5 RNP12-3 Return Pembelian 2 1,000,000 2,000,000 76 1,000,000 76,000,000

8 FPJ12-2 Penjualan Barang Dagang 8 1,000,000 8,000,000 68 1,000,000 68,000,000

9 NK12-2 Penjualan Barang Dagang 6 1,000,000 6,000,000 62 1,000,000 62,000,000

13 L14-12 Penjualan Barang Dagang 84 1,000,000 84,000,000

14 FPJ12-3 Penjualan Barang Dagang 74 1,000,000 74,000,000

20 FPJ12-4 Penjualan Barang Dagang 59 1,000,000 59,000,000

Total …………………………… 641 1,000,000 641,000,000

INVOICE IN OUT BALANCE

Des, 1 Saldo Awal 70 1,200,000

2018 2 FPJ12-1 Toko Andini 15 1,200,000 18,000,000 55 1,200,000

5 NP12-2 PT. Asoka 10 1,200,000 12,000,000 65 1,200,000

5 RNP12-3 Retur Pembelian 2 1,200,000 2,400,000 63 1,200,000

8 FPJ12-2 Toko Bahana 8 1,200,000 9,600,000 55 1,200,000

9 NK12-1 Penjualan tunai 10 1,200,000 12,000,000 45 1,200,000

13 L14-12 PT. Bharata 20 1,200,000 24,000,000 65 1,200,000

20 FPJ12-4 Toko Dhira 10 1,200,000 12,000,000 45 1,200,000

Saldo Persediaan Akhir …………………………… 518 1,200,000

Nama : TOKO ANDANI Kode : C001

2018 1 Saldo Awal TB 44,000,000