PT CAHAYA

TRIAL BALANCE
PER 1 DESEMBER 2018

NO. ACCOUNT DEBET CREDIT

1-1110 Cash in Bank 276,120,000

1-1120 Petty Cash 6,000,000
1-1210 Account Receivable 110,000,000
1-1220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 164,000,000
1-1320 Office Supplies 13,600,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-5100 Value Added Tax - In (VAT In) 112,200,000
1-2100 Stock Investment 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Cost 320,000,000
1-3220 Accum. Dep. - Building 30,500,000
1-3310 Vehicle at Cost 160,000,000
1-3320 Accum. Dep. - Vehicle 10,000,000
1-3410 Office Equipment at Cost 130,000,000
1-3420 Accum. Dep. - Office Equipment 43,000,000
2-1110 Credit Card 8,400,000
2-1210 Accounts Payable 154,000,000
2-1211 Accuruad Expense
2-1212 Income Tax Payable
2-1310 Value Added Tax - VAT Out 147,400,000
2-1320 VAT Payable
2-2100 Bank Mandiri Loan (KUK) 200,000,000
3-1100 Common Stock 1,584,780,000
3-1200 Retained Earning 106,000,000
3-1300 Dividend
4-1100 Sales of Merchandise 1,109,000,000
4-2100 Freight Collected 15,000,000
4-2200 Late Fee Collected
4-2300 Sales Discounts 17,000,000
4-2400 Sales Returns
5-1100 Cost of Goods Sold 649,320,000
6-1100 Advertising Expense 28,000,000
6-1200 In Store Promotiopn Expense 16,000,000
6-2100 Utility Expense 14,400,000
6-2200 Telephone Expense 10,800,000
6-2300 Rent Expense 25,000,000
6-2400 Supplies Expense 15,200,000
6-2500 Maintenance and Repair Expense 20,000,000
6-2600 Bad Debt Expense 4,000,000
6-2700 Depreciation Expense 27,500,000
6-2800 Insurance Expense 13,000,000
6-2900 Late Fee Expense
6-3100 Wages & Salaries Expense 53,000,000
8-1000 Interest Income 7,000,000
8-2000 Dividend Income 17,000,000
9-1000 Interest Expense 8,140,000
9-2000 Bank Service Charge 15,000,000
9-3000 Income Tax Expense
9-4000 Gain/Loss Sales Vehicle
3,439,280,000 3,439,280,000

0
276,120,000
 PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah ) Page ......

DEBIT CREDIT
INVOICE
DATE DESCRIPTION REF MERCHANDISE
NO VAT-IN FREIGHT IN ACCOUNT PAYABLE
INVENTORY

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

13 L14-12 PT Bharata 46,000,000 4,600,000 50,600,000

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

ACCOUNT NUMBER …………… 1-1310 1-5100 2-1210

RECAPITULATION
DEBIT CREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1310 76,000,000 2-1210 83,600,000
1-5100 7,600,000

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

 PT CAHAYA
SALES JOURNAL
DECEMBER, 2018

( In Rupiah ) Page........
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT SALES OF
VAT-OUT FREIGHT OUT
RECEIVABLE MERCHANDISE

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

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 4-2100

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1210 180,420,000 4-1100 162,200,000

2-1310 16,220,000

4-2100 2,000,000

TOTAL 180,420,000 TOTAL 180,420,000

 PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page .......
Pos
Date Invoice Description Debit Credit
Ref
Des 2 FPJ12-1 Cost of Goods Sold 5-1100 38,000,000
Merchandise Inventory 1-1310 38,000,000

5 BM12-1 Accounts Payable 2-1210 4,840,000

Value Added Tax - In (VAT In) 1-5100 440,000
Merchandise Inventory 1-1310 4,400,000

8 FPJ12-2 Cost of Goods Sold 17,600,000

Merchandise Inventory 17,600,000

9 NK12-1 Cost of Goods Sold 18,000,000

Merchandise Inventory 18,000,000

14 FPJ12-3 Cost of Goods Sold 22,000,000

Merchandise Inventory 22,000,000

20 FPJ12-3 Cost of Goods Sold 27,000,000

Merchandise Inventory 27,000,000

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

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
5-1100 122,600,000 1-1310 127,000,000
2-1210 4,840,000 1-5100 440,000

TOTAL 127,440,000 TOTAL 127,440,000

 PT CAHAYA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page:
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

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

Des 5 BKM12-1 Toko Dhira 32,670,000 Sales Discounts 4-2300 330,000 33,000,000
9 NK12-1 Penjualan Tunai 30,710,000 Sales of Merchandise 4-1100 27,600,000
Value Added Tax - VAT Out 2-1310 2,760,000
Freight Collected 4-2100 350,000
11 BKM12-2 Penjualan Vehicles 146,000,000 Gain/Loss Sales Vehicle 9-4000 4,000,000 Vehicle at Cost 1-3310 160,000,000
Accum. Dep. - Vehicle 1-3320 10,000,000
12 BKM12-3 PT Bahana 33,000,000 33,000,000

TOTAL ………………… 242,380,000 66,000,000

ACCOUNT NUMBER…………………. 1-1110 1-1210

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1110 242,380,000 1-1210 66,000,000
4-2300 330,000 4-1100 27,600,000
9-4000 4,000,000 2-1310 2,760,000
1-3320 10,000,000 4-2100 350,000
1-3310 160,000,000

TOTAL 256,710,000 TOTAL 256,710,000

 PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah ) Page....................
DEBIT CREDIT
EVIDENCE OTHERS OTHERS
DATE DESCRIPTION REF ACCOUNT CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL BANK ACCOUNT TOTAL
NO. NO.
Des 8 BKK12-1 PT Charaka 88,000,000 86,240,000 Merchandise Inventory 1-1310 1,760,000
10 BKK12-2 PT Bharata 22,000,000 22,000,000
20 BKK12-3 PT Asoka 44,000,000 Late Fee Expense 6-2900 440,000 44,440,000
30 BKK12-4 Membayar kartu kredit Credit Card 2-1110 8,400,000 8,400,000
30 BKK12-5 Angsuran Bank Bank Mandiri Loan (KUK) 2-2100 18,000,000 19,800,000
Interest Expense 9-1000 1,800,000
31 BKK12-6 Gaji karyawan Wages & Salaries Expense 6-3100 9,000,000 8,815,000 Income Tax Payable 2-1212 185,000
31 BKK-12-7 Pengisian kembali kas kecil Advertising Expense 6-1100 900,000 4,950,000
Office Supplies 1-1320 950,000
Telephone Expense 6-2200 750,000
Utility Expense 6-2100 1,450,000
Maintenance and Repair Expens 6-2500 900,000

TOTAL ………………… 154,000,000 194,645,000 1,945,000

ACCOUNT NUMBER…………………. 2-1210 1-1110

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1210 154,000,000 1-1110 194,645,000
6-2900 440,000 1-1310 1,760,000
2-1110 8,400,000 2-1212 185,000
2-2100 18,000,000
9-1000 1,800,000
6-3100 9,000,000
6-1100 900,000
1-1320 950,000
6-2200 750,000
6-2100 1,450,000
6-2500 900,000

TOTAL 196,590,000 TOTAL 196,590,000 -

 PT CAHAYA
PETTY CASH JOURNAL
DECEMBER, 2018
( In Rupiah ) Page.......
EVIDENCEC DEBIT CREDIT
DATE DESCRIPTION
E NO ACCOUNT ACC NO. TOTAL PETTY CASH
Des 1 VKK12-1 Pembuatan Brosur untuk Iklan Advertising Expense 900,000
Pembelian Perlengkapan Toko Office Supplies 950,000
Pembayaran Tagihan Telp Telephone Expense 750,000
7 Pembayaran Listrik Utility Expense 850,000
8 Pembayaran Tagihan Air Utility Expense 600,000
16 Pemeliharaan dan reparasi alat Maintenance and Repair Expense 900,000

TOTAL …………… 4,950,000

ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL - TOTAL -
 PT CAHAYA
INVENTORY CARD
DESEMBER, 2018
NAME : ACUTREN PLUS
KODE : AU-N06
( In Rupiah ) METODE : AVERAGE

EVIDENCE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

DES 1 Saldo Awal 80 1,000,000 80,000,000

2 FPJ12-1 Sales Journal 20 1,000,000 20,000,000 60 1,000,000 60,000,000
5 NP2-12 Purchase Journal 18 1,000,000 18,000,000 78 1,000,000 78,000,000
5 BM12-1 General Journal -2 1,000,000 (2,000,000) 76 1,000,000 76,000,000
8 FPJ12-2 Sales Journal 8 1,000,000 8,000,000 68 1,000,000 68,000,000
9 NK12-1 Cash Recive Journal 6 1,000,000 6,000,000 62 1,000,000 62,000,000
13 L14-12 Purchase Journal 22 1,000,000 22,000,000 84 1,000,000 84,000,000
14 FPJ12-3 Sales Journal 10 1,000,000 10,000,000 74 1,000,000 74,000,000
20 FPJ12-3 Sales Journal 15 1,000,000 15,000,000 59 1,000,000 59,000,000

SALDO 59 1,000,000 59,000,000

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

Nama : TOKO ANDANI Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 44,000,000
2 Sales Journal 65,400,000 109,400,000

Nama : TOKO BAHANA Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 33,000,000
8 Sales Journal 30,220,000 63,220,000
12 Cash Receipt Journal 33,000,000 30,220,000

Nama : TOKO CEMPAKA Kode : 003

Balance
Date Description Ref Debit Credit
Debit Credit
Des 14 Sales Journal 37,800,000 37,800,000
 PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT ASOKA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 44,000,000
5 PJ 33,000,000 77,000,000
5 General Journal 4,840,000 72,160,000
20 Cash Receipt Journal 44,000,000 28,160,000

Nama : PT BHARATA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 22,000,000
10 CPJ 22,000,000 -
13 PJ 50,600,000 50,600,000
 PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Andani 109,400,000

2 Toko Bahana 30,220,000
3 Toko Cempaka 37,800,000
4 Toko Dhira 47,000,000
5
Total ……………… 224,420,000

PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)

NO SUPPLIER BALANCE

1 PT Asoka 28,160,000
2 PT Bharata 50,600,000
3 PT Charaka -
4
5
Total ……………… 78,760,000

PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)

KODE PRODUCT BALANCE

1 Acutren Plus 59,000,000

2 Oxone 54,000,000
3
4
5
6
Total ……………… 113,000,000
 PT CAHAYA
BUKU BESAR UMUM
Bulan DESEMBER 2016

NAMA : Cash in Bank No.: 1-1110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 276,120,000
31 CRJ Rp 242,380,000 Rp 518,500,000
31 CPJ Rp 194,645,000 Rp 323,855,000

NAMA : Petty Cash No.: 1-1120

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

NAMA : Account Receivable No.: 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 110,000,000
31 SJ Rp 180,420,000 Rp 290,420,000
31 CRJ Rp 66,000,000 Rp 224,420,000

NAMA : Allowance for Doubtful Debt No.: 1-1220

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 7,200,000
NAMA : Merchandise Inventory No.: 1-1310
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 164,000,000
31 PJ Rp 76,000,000 Rp 240,000,000
31 GJ Rp 127,000,000 Rp 113,000,000
31 CPJ Rp 1,760,000 Rp 111,240,000

NAMA : Office Supplies No.: 1-1320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 13,600,000
31 CPJ Rp 950,000 Rp 14,550,000

NAMA : Prepaid Rent No.: 1-1410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 3,000,000
31

NAMA : Prepaid Insurance No.: 1-1420

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 8,000,000
NAMA : Value Added Tax - In (VAT In) No.: 1-5100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 112,200,000
31 PJ Rp 7,600,000 Rp 119,800,000
31 GJ Rp 440,000 Rp 119,360,000

NAMA : Stock Investment No.: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 670,000,000

NAMA : Land No.: 1-3100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 550,000,000

NAMA : Building at Cost No.: 1-3210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 320,000,000
NAMA : Accum. Dep. - Building No.: 1-3220
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 30,500,000

NAMA : Vehicle at Cost No.: 1-3310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 160,000,000
31 CRJ Rp 160,000,000 Rp -

NAMA : Accum. Dep. - Vehicle No.: 1-3320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 10,000,000
31 CRJ Rp 10,000,000 Rp -

NAMA : Office Equipment at Cost No.: 1-3420

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 130,000,000
NAMA : Accum. Dep. - Office Equipment No.: 1-3420
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 43,000,000

NAMA : Credit Card No.: 2-1110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 8,400,000
31 CPJ Rp 8,400,000 Rp -

NAMA : Accounts Payable No.: 2-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 154,000,000
31 PJ Rp 83,600,000 Rp 237,600,000
31 CPJ Rp 154,000,000 Rp 83,600,000
31 GJ Rp 4,840,000 Rp 78,760,000

NAMA : Accuruad Expense No.: 2-1211

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des
NAMA : Income Tax Payable No.: 2-1212
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 CPJ Rp 185,000 Rp 185,000

NAMA : Value Added Tax - VAT Out No.: 2-1310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 147,400,000
31 SJ Rp 16,220,000 Rp 163,620,000
31 CRJ Rp 2,760,000 Rp 166,380,000

NAMA : VAT Payable No.: 2-1320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal

NAMA : Bank Mandiri Loan (KUK) No.: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 200,000,000
31 CPJ Rp 18,000,000 Rp 182,000,000
NAMA : Common Stock No.: 3-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 1,584,780,000

NAMA : Retained Earning No.: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 106,000,000

NAMA : Dividend No.: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal

NAMA : Sales of Merchandise No.: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 1,109,000,000
31 SJ Rp 162,200,000 Rp 1,271,200,000
31 CRJ Rp 27,600,000 Rp 1,298,800,000
NAMA : Freight Collected No.: 4-2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal Rp 15,000,000
31 SJ Rp 2,000,000 Rp 17,000,000
31 CRJ Rp 350,000 Rp 17,350,000

NAMA : Late Fee Collected No.: 4-2200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal -

NAMA : Sales Discounts No.: 4-2300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 17,000,000
31 CRJ Rp 330,000 Rp 17,330,000

NAMA : Sales Returns No.: 4-2400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal
NAMA : Cost of Goods Sold No.: 5-1100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 649,320,000
31 GJ Rp 122,600,000 Rp 771,920,000

NAMA : Advertising Expense No.: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 28,000,000
31 CPJ Rp 900,000 Rp 28,900,000

NAMA : In Store Promotiopn Expense No.: 6-1200

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

NAMA : Utility Expense No.: 6-2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 14,400,000
31 CPJ Rp 1,450,000 Rp 15,850,000
NAMA : Telephone Expense No.: 6-2200
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 10,800,000
31 CPJ Rp 750,000 Rp 11,550,000

NAMA : Rent Expense No.: 6-2300

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

NAMA : Supplies Expense No.: 6-2400

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

NAMA : Maintenance and Repair Expense No.: 6-2500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 20,000,000
31 CPJ Rp 900,000 Rp 20,900,000
NAMA : Bad Debt Expense No.: 6-2600
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 4,000,000

NAMA : Depreciation Expense No.: 6-2700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 27,500,000

NAMA : Insurance Expense No.: 6-2800

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

NAMA : Late Fee Expense No.: 6-2900

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 31 CPJ Rp 440,000 440,000
NAMA : Wages & Salaries Expense No.: 6-3100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 53,000,000
31 CPJ Rp 9,000,000 Rp 62,000,000

NAMA : Interest Income No.: 8-1000

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

NAMA : Dividend Income No.: 8-2000

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

NAMA : Interest Expense No.: 9-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 8,140,000
31 CPJ Rp 1,800,000 Rp 9,940,000
NAMA : Bank Service Charge No.: 9-2000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal 15,000,000

NAMA : Income Tax Expense No.: 9-3000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Saldo Awal -

NAMA : Gain/Loss Sales Vehicle No.: 9-4000

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

Account Balance Sheet

Account Name
Number Debet Kredit
1-1110 Cash in Bank 323,855,000
1-1120 Petty Cash 6,000,000
1-1210 Account Receivable 224,420,000
1-1220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 111,240,000
1-1320 Office Supplies 14,550,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-5100 Value Added Tax - In (VAT In) 119,360,000
1-2100 Stock Investment 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Cost 320,000,000
1-3220 Accum. Dep. - Building 30,500,000
1-3310 Vehicle at Cost -
1-3320 Accum. Dep. - Vehicle -
1-3410 Office Equipment at Cost 130,000,000
1-3420 Accum. Dep. - Office Equipment 43,000,000
2-1110 Credit Card -
2-1210 Accounts Payable 78,760,000
2-1211 Accuruad Expense -
2-1212 Income Tax Payable 185,000
2-1310 Value Added Tax - VAT Out 166,380,000
2-1320 VAT Payable -
2-2100 Bank Mandiri Loan (KUK) 182,000,000
3-1100 Common Stock 1,584,780,000
3-1200 Retained Earning 106,000,000
3-1300 Dividend -
4-1100 Sales of Merchandise 1,298,800,000
4-2100 Freight Collected 17,350,000
4-2200 Late Fee Collected -
4-2300 Sales Discounts 17,330,000
4-2400 Sales Returns -
5-1100 Cost of Goods Sold 771,920,000
6-1100 Advertising Expense 28,900,000
6-1200 In Store Promotiopn Expense 16,000,000
6-2100 Utility Expense 15,850,000
6-2200 Telephone Expense 11,550,000
6-2300 Rent Expense 25,000,000
6-2400 Supplies Expense 15,200,000
6-2500 Maintenance and Repair Expense 20,900,000
6-2600 Bad Debt Expense 4,000,000
6-2700 Depreciation Expense 27,500,000
6-2800 Insurance Expense 13,000,000
6-2900 Late Fee Expense 440,000
6-3100 Wages & Salaries Expense 62,000,000
8-1000 Interest Income 7,000,000
8-2000 Dividend Income 17,000,000
9-1000 Interest Expense 9,940,000
9-2000 Bank Service Charge 15,000,000
9-3000 Income Tax Expense -
9-4000 Gain/Loss Sales Vehicle 4,000,000

3,538,955,000 3,538,955,000
 PT CAHAYA
MEMORIAL JOURNAL
DECEMBER 2018
( In Rupiah ) Page .......
Pos
Date Invoice Description Debit Credit
Ref
Des 31 BM12-3 Bad Debt Expense 1,800,000
Accum. Dep. - Building 1,000,000
Accum. Dep. - Office Equipment 800,000

31 BM12-4 Supplies Expense 11,550,000

Office Supplies 11,550,000
Insurance Expense 1,500,000
Prepaid Insurance 1,500,000

31 BM12-5 Value Added Tax - VAT Out 166,380,000

Value Added Tax - In (VAT In) 119,360,000
VAT Payable 47,020,000

31 BM12-5 Income Tax Expense 6,580,750

Income Tax Payable 6,580,750

TOTAL ……………………. 187,810,750 187,810,750

 PT CAHAYA
INCOME STATEMENT
The End of Period 31 DESEMBER 2018
Sales
Sales of Merchandise Rp 1,298,800,000
Freight Collected Rp 17,350,000
Late Fee Collected Rp -
Sales Discounts Rp (17,330,000)
Sales Returns Rp -
Net Sales Rp 1,298,820,000
Cost of Sales
Cost of Goods Sold Rp 771,920,000
Cost of Sales Rp 771,920,000
Gross Profit (Losses) Rp 526,900,000
Expense
Advertising Expense Rp 28,900,000
In Store Promotiopn Expense Rp 16,000,000
Utility Expense Rp 15,850,000
Telephone Expense Rp 11,550,000
Rent Expense Rp 25,000,000
Supplies Expense Rp 26,750,000
Maintenance and Repair Expense Rp 20,900,000
Bad Debt Expense Rp 5,800,000
Depreciation Expense Rp 27,500,000
Insurance Expense Rp 14,500,000
Late Fee Expense Rp 440,000
Wages & Salaries Expense Rp 62,000,000
Total Expense Rp 255,190,000
Income from Operation Rp 271,710,000
Other Revenues
Interest Income Rp 7,000,000
Dividend Income Rp 17,000,000
Total Other Revenues Rp 24,000,000
Other Expense
Interest Expense Rp 9,940,000
Bank Service Charge Rp 15,000,000
Gain/Loss Sales Vehicle Rp 4,000,000
Total Other Expense Rp 28,940,000
Total Other Revenues & Gain (Exp & Losses) Rp (4,940,000)
Income Before Tax Rp 266,770,000
Income Tax Expense Rp (6,580,750)
Net Income Rp 260,189,250
 PT CAHAYA
STATEMENT OF RETAINED EARNING
The End of Period 31 DESEMBER 2018

Retained Earning, Desember 01, 2018 Rp 106,000,000

Net Income Rp 266,770,000

Dividend Rp -

Retained Earning, Desember 31, 2018 Rp 372,770,000

 PT CAHAYA
NERACA
PER 31 DESEMBER 2018
Current asset Current Liabilities
Cash in Bank Rp 323,855,000 Credit Card Rp -
Petty Cash Rp 6,000,000 Accounts Payable Rp 78,760,000
Account Receivable Rp 224,420,000 Accuruad Expense Rp -
Allowance for Doubtful Debt -Rp 7,200,000 Income Tax Payable Rp 6,765,750
Merchandise Inventory Rp 111,240,000 Value Added Tax - VAT Out Rp -
Office Supplies Rp 3,000,000 VAT Payable Rp 47,020,000
Prepaid Rent Rp 3,000,000 TOTAL CURRENT LIABILITIES
Prepaid Insurance Rp 6,500,000
Value Added Tax - In (VAT In) Rp - Long Term Liabilities
Stock Investment Rp 670,000,000 Bank Mandiri Loan (KUK) Rp 182,000,000
TOTAL CURRENT ASSET Rp 1,340,815,000 TOTAL LONG TERM LIABILITIES
TOTAL LIABILITIES
Fixxed Asset
Land Rp 550,000,000 Equity
Building at Cost Rp 320,000,000 Common Stock Rp 1,584,780,000
Accum. Dep. - Building -Rp 31,500,000 Rp 372,770,000
Vehicle at Cost Rp - Dividend Rp -
Accum. Dep. - Vehicle Rp -
Office Equipment at Cost Rp 130,000,000
Accum. Dep. - Office Equipment -Rp 43,800,000
TOTAL FIXED ASSET Rp 924,700,000 TOTAL EQUITY

TOTAL ASSET Rp 2,265,515,000 TOTAL LIABILITIES AND EQUTY

 PT CAHAYA
NERACA
ER 31 DESEMBER 2018

Rp 132,545,750

Rp 182,000,000
Rp 314,545,750

Rp 1,957,550,000

Rp 2,272,095,750
-Rp 6,580,750
 PT CAHAYA
CAPITAL STATEMENT
Untuk periode yang berakhir 31 Desember 2016
 PT CAHAYA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)

SALDO
KETERANGAN Rp
Rp
CASH FLOWS FROM OPERATING ACTIVITIES
Cash in
Receipt of Account Receivable 65,670,000
Receipt of Cash Sales 30,710,000

Total 96,380,000
Cash out
Repay trade payable 152,680,000
Payment of credit card 8,400,000
Payment of wages & salaries 8,815,000
Payment of Advertising Expense 900,000
Payment of Office Supplies 950,000
Payment of Telephone Expense 750,000
Payment of Utilities Expense 1,450,000
Payment of Maintenance & Repair Expense 900,000
Payment of Interest Expense 1,800,000
Total (176,645,000)
Net Cash Flows from Operating Activities (80,265,000)

CASH FLOWS FROM INVESTING ACTIVITIES

Cash In
Sale of Vehicles 146,000,000
Total 146,000,000
Cash Out
Total -
Net Cash Flows from Investing Activities 146,000,000

CASH FLOWS FROM FINANCING ACTIVITIES

Cash In
Total -
Cash Out
Payment of Bank Loan 18,000,000
Total 18,000,000
Net Cash Flows from Investing Activities (18,000,000)
Net Increase (Decrease) in Cash 47,735,000
Cash at Beginnig of Year 282,120,000
Cash at The End of Year 329,855,000
329,855,000
-
 PT CAHAYA
CLOSING JOURNAL

DATE DESCRIPTION REF DEBIT CREDIT

2018 31 Sales of Merchandise Rp 1,298,800,000
DES Freight Collected Rp 17,350,000
Interest Income Rp 7,000,000
Dividend Income Rp 17,000,000
Income Summary Rp 1,340,150,000
(Menutup Akun-Akun Pendapatan)

31 Income Summary Rp 1,073,380,000

Sales Discounts Rp 17,330,000
Cost of Goods Sold Rp 771,920,000
Advertising Expense Rp 28,900,000
In Store Promotiopn Expense Rp 16,000,000
Utility Expense Rp 15,850,000
Telephone Expense Rp 11,550,000
Rent Expense Rp 25,000,000
Supplies Expense Rp 26,750,000
Maintenance and Repair Expense Rp 20,900,000
Bad Debt Expense Rp 5,800,000
Depreciation Expense Rp 27,500,000
Insurance Expense Rp 14,500,000
Late Fee Expense Rp 440,000
Wages & Salaries Expense Rp 62,000,000
Interest Expense Rp 9,940,000
Bank Service Charge Rp 15,000,000
Income Tax Expense Rp -
Gain/Loss Sales Vehicle Rp 4,000,000
(Menutup Akun-Akun Beban)

31 Income Summary Rp 266,770,000

Retained Earning Rp 266,770,000

SALDO Rp 2,680,300,000 Rp 2,680,300,000

 PT. CAHAYA
WORKSHEET
DECEMBER 31, 2018

Account Unadjusted Trial Balance Adjustment Entries Adjusted Trial Balance Income Statement
Account Name
Number Debit Credit Debit Credit Debit Credit Debit Credit

1-1110 Cash in Bank Rp 323,855,000 Rp - Rp 323,855,000

1-1120 Petty Cash Rp 6,000,000 Rp - Rp 6,000,000

1-1210 Account Receivable Rp 224,420,000 Rp - Rp 224,420,000

1-1220 Allowance for Doubtful Debt Rp - Rp 7,200,000 Rp 7,200,000

1-1310 Merchandise Inventory Rp 111,240,000 Rp - Rp 111,240,000

1-1320 Office Supplies Rp 14,550,000 Rp - Rp 11,550,000 Rp 3,000,000

1-1410 Prepaid Rent Rp 3,000,000 Rp - Rp 3,000,000

1-1420 Prepaid Insurance Rp 8,000,000 Rp - Rp 1,500,000 Rp 6,500,000

1-5100 Value Added Tax - In (VAT In) Rp 119,360,000 Rp - Rp 119,360,000 Rp -

1-2100 Stock Investment Rp 670,000,000 Rp - Rp 670,000,000

1-3100 Land Rp 550,000,000 Rp - Rp 550,000,000

1-3210 Building at Cost Rp 320,000,000 Rp - Rp 320,000,000

1-3220 Accum. Dep. - Building Rp - Rp 30,500,000 Rp 1,000,000 Rp 31,500,000

1-3310 Vehicle at Cost Rp - Rp -

1-3320 Accum. Dep. - Vehicle Rp - Rp -
1-3410 Office Equipment at Cost Rp 130,000,000 Rp - Rp 130,000,000

1-3420 Accum. Dep. - Office Equipment Rp - Rp 43,000,000 Rp 800,000 Rp 43,800,000

2-1110 Credit Card Rp - Rp -

2-1210 Accounts Payable Rp - Rp 78,760,000 Rp 78,760,000

2-1211 Accuruad Expense Rp - Rp -

2-1212 Income Tax Payable Rp - Rp 185,000 Rp 6,580,750 Rp 6,765,750

2-1310 Value Added Tax - VAT Out Rp - Rp 166,380,000 Rp 166,380,000 Rp -

2-1320 VAT Payable Rp - Rp - Rp 47,020,000 Rp 47,020,000

2-2100 Bank Mandiri Loan (KUK) Rp - Rp 182,000,000 Rp 182,000,000

3-1100 Common Stock Rp - Rp 1,584,780,000 Rp 1,584,780,000

3-1200 Retained Earning Rp - Rp 106,000,000 Rp 106,000,000

3-1300 Dividend Rp - Rp - Rp -

4-1100 Sales of Merchandise Rp - Rp 1,298,800,000 Rp 1,298,800,000 Rp 1,298,800,000

4-2100 Freight Collected Rp - Rp 17,350,000 Rp 17,350,000 Rp 17,350,000

4-2200 Late Fee Collected Rp - Rp - Rp - Rp -

4-2300 Sales Discounts Rp 17,330,000 Rp - Rp 17,330,000 Rp 17,330,000 Rp -

4-2400 Sales Returns Rp - Rp - Rp - Rp - Rp -

5-1100 Cost of Goods Sold Rp 771,920,000 Rp - Rp 771,920,000 Rp 771,920,000 Rp -
6-1100 Advertising Expense Rp 28,900,000 Rp - Rp 28,900,000 Rp 28,900,000 Rp -

6-1200 In Store Promotiopn Expense Rp 16,000,000 Rp - Rp 16,000,000 Rp 16,000,000 Rp -

6-2100 Utility Expense Rp 15,850,000 Rp - Rp 15,850,000 Rp 15,850,000 Rp -

6-2200 Telephone Expense Rp 11,550,000 Rp - Rp 11,550,000 Rp 11,550,000 Rp -

6-2300 Rent Expense Rp 25,000,000 Rp - Rp 25,000,000 Rp 25,000,000 Rp -

6-2400 Supplies Expense Rp 15,200,000 Rp - Rp 11,550,000 Rp 26,750,000 Rp 26,750,000 Rp -

6-2500 Maintenance and Repair Expense Rp 20,900,000 Rp - Rp 20,900,000 Rp 20,900,000 Rp -

6-2600 Bad Debt Expense Rp 4,000,000 Rp - Rp 1,800,000 Rp 5,800,000 Rp 5,800,000 Rp -

6-2700 Depreciation Expense Rp 27,500,000 Rp - Rp 27,500,000 Rp 27,500,000 Rp -

6-2800 Insurance Expense Rp 13,000,000 Rp - Rp 1,500,000 Rp 14,500,000 Rp 14,500,000 Rp -

6-2900 Late Fee Expense Rp 440,000 Rp - Rp 440,000 Rp 440,000 Rp -

6-3100 Wages & Salaries Expense Rp 62,000,000 Rp - Rp 62,000,000 Rp 62,000,000 Rp -

8-1000 Interest Income Rp - Rp 7,000,000 Rp 7,000,000 Rp - Rp 7,000,000

8-2000 Dividend Income Rp - Rp 17,000,000 Rp 17,000,000 Rp - Rp 17,000,000

9-1000 Interest Expense Rp 9,940,000 Rp - Rp 9,940,000 Rp 9,940,000 Rp -

9-2000 Bank Service Charge Rp 15,000,000 Rp - Rp 15,000,000 Rp 15,000,000 Rp -

9-3000 Income Tax Expense Rp - Rp - Rp 6,580,750 Rp 6,580,750 Rp 6,580,750 Rp -

9-4000 Gain/Loss Sales Vehicle Rp 4,000,000 Rp - Rp 4,000,000 Rp 4,000,000 Rp -

Rp - Rp - Rp - Rp - Rp - Rp -

TOTAL Rp 3,538,955,000 Rp 3,538,955,000 Rp 187,810,750 Rp 187,810,750 Rp 3,427,975,750 Rp 3,427,975,750 Rp 1,079,960,750 Rp 1,340,150,000

Rp 260,189,250
Rp - Rp - Rp - Rp 1,340,150,000 Rp 1,340,150,000
 (In Rupiah)

Balance Sheet

Debit Credit

Rp 323,855,000 Rp -

Rp 6,000,000 Rp -

Rp 224,420,000 Rp -

Rp - Rp 7,200,000

Rp 111,240,000 Rp -

Rp 3,000,000 Rp -

Rp 3,000,000 Rp -

Rp 6,500,000 Rp -

Rp - Rp -

Rp 670,000,000 Rp -

Rp 550,000,000 Rp -

Rp 320,000,000 Rp -

Rp - Rp 31,500,000

Rp - Rp -

Rp - Rp -

Rp 130,000,000 Rp -

Rp - Rp 43,800,000

Rp - Rp -

Rp - Rp 78,760,000

Rp - Rp -

Rp - Rp 6,765,750

Rp - Rp -

Rp - Rp 47,020,000

Rp - Rp 182,000,000

Rp - Rp 1,584,780,000

Rp - Rp 106,000,000

Rp - Rp -
Rp - Rp -

Rp 2,348,015,000 Rp 2,087,825,750

Rp 260,189,250
Rp 2,348,015,000 Rp 2,348,015,000
 PT CAHAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
1-1110 Cash in Bank Rp 323,855,000 -
1-1120 Petty Cash Rp 6,000,000 -
1-1210 Account Receivable Rp 224,420,000 -
1-1220 Allowance for Doubtful Debt Rp - 7,200,000.00
1-1310 Merchandise Inventory Rp 111,240,000 -
1-1320 Office Supplies Rp 3,000,000 -
1-1410 Prepaid Rent Rp 3,000,000 -
1-1420 Prepaid Insurance Rp 6,500,000 -
1-5100 Value Added Tax - In (VAT In) Rp - -
1-2100 Stock Investment Rp 670,000,000 -
1-3100 Land Rp 550,000,000 -
1-3210 Building at Cost Rp 320,000,000 -
1-3220 Accum. Dep. - Building Rp - 31,500,000.00
1-3310 Vehicle at Cost Rp - -
1-3320 Accum. Dep. - Vehicle Rp - -
1-3410 Office Equipment at Cost Rp 130,000,000 -
1-3420 Accum. Dep. - Office Equipment Rp - 43,800,000.00
2-1110 Credit Card Rp - -
2-1210 Accounts Payable Rp - 78,760,000.00
2-1211 Accuruad Expense Rp - -
2-1212 Income Tax Payable Rp - 6,765,750.00
2-1310 Value Added Tax - VAT Out Rp - -
2-1320 VAT Payable Rp - 47,020,000.00
2-2100 Bank Mandiri Loan (KUK) Rp - 182,000,000.00
3-1100 Common Stock Rp - 1,584,780,000.00
3-1200 Retained Earning Rp - 372,770,000.00
3-1300 Dividend Rp - -
Jumlah ........................ Rp 2,348,015,000 Rp 2,354,595,750