PT CAHAYA

SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE

DECEMBER, 2018
(In Rupiah)

Nama : TOKO ANDINI Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Des

2018

Nama : TOKO BAHANA Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Des

2018

Nama : TOKO CEMPAKA Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Des

2018

Nama : TOKO DHIRA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1

2018 7

20

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

Nama : PT ASOKA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018

Nama : PT BHARATA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018

Nama : PT CHARAKA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018

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

NO CUSTOMER BALANCE

C001 T oko Andini

C002 T oko Bahana

C003 T oko Cempaka

C004 T oko Dhira

Total ………………

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

NO SUPPLIER BALANCE

S001 PT Asoka

S002 PT Bharata

S003 PT Charaka

Total ………………

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

KODE PRODUCT BALANCE

AU-NO6 ACUTREN PLUS

AU-NO8 OXONE

Total ………………

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 PT CAHAYA
GENERAL LEDGER
Month : Desember 2018

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1220

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Supplies D ACCOUNT NO. : 1-1320

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1410
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1420

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

ACCOUNT : PPN Income D ACCOUNT NO. : 1-1430

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

ACCOUNT : Stock Investments D ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

ACCOUNT : Land D ACCOUNT NO. : 1-3100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

ACCOUNT : Building at Costs D ACCOUNT NO. : 1-3210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

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ACCOUNT : Accumulated Dep of Building K ACCOUNT NO. : 1-3220
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-3301

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Accumulated Dep of Vehicle K ACCOUNT NO. : 1-3302

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Equiptment at Cost D ACCOUNT NO. : 1-3401

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Accumulated Dep of Equipment K ACCOUNT NO. : 1-3402

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Credit Card K ACCOUNT NO. : 2-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1210
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Accruad expenses K ACCOUNT NO. : 2-1211

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1212

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1213

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Bank Mandiri Loan (KUK) K ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Sales of merchandise K ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Late Fee Colected D ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1400
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Purchase discount K ACCOUNT NO. : 5-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : In Store Promotion Expense D ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Utility Expense D ACCOUNT NO. : 6-1210
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Telephone Expense D ACCOUNT NO. : 6-1220

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-2300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-2400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Maintenance and Repair Expense D ACCOUNT NO. : 6-2500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Bad Debt Expense D ACCOUNT NO. : 6-2600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Depreciation Expense D ACCOUNT NO. : 6-2700
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Insurance Expense D ACCOUNT NO. : 6-2800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Late Fee Expense D ACCOUNT NO. : 6-2900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Wages & Salaries D ACCOUNT NO. : 6-3100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Interest Income K ACCOUNT NO. : 8-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Deviden income K ACCOUNT NO. : 8-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1000
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Gain/loss sales vehicle D ACCOUNT NO. : 9-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

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 PT CAHAYA
TRIAL BALANCE
DESEMBER 31, 2018
(IN RUPIAH)

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank
1-1120 Petty Cash
1-1210 Accounts Receivable
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory
1-1320 Supplies
1-1410 Prepaid Rent
1-1420 Prepaid Insurance
1-1430 PPN Income
1-2100 Stock Investments
1-3100 Land
1-3210 Building at Costs
1-3220 Accumulated Dep of Building
1-3301 Vehicle at Cost
1-3302 Accumulated Dep of Vehicle
1-3401 Equiptment at Cost
1-3402 Accumulated Dep of Equipment
2-1110 Credit Card
2-1210 Accounts Payable
2-1211 Accruad expenses
2-1212 Income Tax Payable
2-1213 PPN Payable
2-1310 PPN Outcome
2-2100 Bank Mandiri Loan (KUK)
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of merchandise
4-1200 Freight Collected
4-1300 Late Fee Colected
4-1400 Sales Discount
5-1100 Cost of goods Sold
5-1200 Freight Paid
5-1300 Purchase discount
6-1100 Advertising Expense
6-1200 In Store Promotion Expense
6-1210 Utility Expense
6-1220 Telephone Expense
6-2300 Rent Expense
6-2400 Supplies Expense
6-2500 Maintenance and Repair Expense
6-2600 Bad Debt Expense
6-2700 Depreciation Expense
6-2800 Insurance Expense
6-2900 Late Fee Expense
6-3100 Wages & Salaries
8-1000 Interest Income
8-1200 Deviden income
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Gain/loss sales vehicle
JUMLAH

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