PT. CAHAYA NAMA : ................................

CASH RECEIPT JOURNAL

Desember 2018 KELAS : ................................
(in Rp,00)

DEBIT CREDIT
OTHERS
NO. POS Vat
DATE DESCRIPTION ACCOUNT
EVIDENCE REF CASH IN BANK Out OTHERS ACCOUN
RECEIVABLE ACCOUNT TOTAL
T NO

RECAPITULATION
DEBIT CREDIT
Total Account No Total

1
 PT. CAHAYA
CASH DISBURSEMENT JOURNAL
DESEMBER 2018
(in Rp,00)

OTHERS
NO. POS Income
CHECK ACCOUNT PURCHASE
DATE EVIDENC DESCRIPTION REF ACC. Tax CASH IN BANK
NO. PAYABLE ACCOUNT TOTAL DISCOUNT
E F NO Payable

RECAPITULATION
DEBIT CREDIT

Account Account
No. Total No Total

2
 PT. CAHAYA
PURCHASE JOURNAL
Desember 2018
(in Rp,00)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION FREIGHT ACCOUNTS
NO. REF PPN Income INVENTORY
PAID PAYABLE

DEBIT CREDIT
Account
Account No Total No Total

PT. CAHAYA

3
 SALES JOURNAL
DESEMBER 2018
(in Rp,00)

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS FREIGHT
NO. REF SALES VAT OUT
RECEIVABLE COLLECTED

RECAPITULATION
DEBIT CREDIT
Account No Total Account No Total

4
 PT. CAHAYA
GENERAL JOURNAL
DESEMBER 2018
(in Rp,00)

Page 1
EVIDENCE POS
DATE DESCRIPTION DEBIT CREDIT
NO REF

5
 PT. CAHAYA
PETTY CASH
DECEMBER 2018
(in Rp,00)

EVIDENCE DEBIT KREDIT

DATE DESCRIPTION
NO ACCOUNTS ACC. NO TOTAL PETTY CASH

PT. CAHAYA
6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-6/35
 INVENTORY CARD
DESEMBER 2018
(in Rp,00)
IN OUT BALANCE

DATE EVIDENCE DESCRIPTION UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NO PER UNIT PER UNIT PER UNIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-7/35

 PT. CAHAYA
INVENTORY CARD
DESEMBER 2018
(in Rp,00)

Oxone
IN OUT BALANCE

EVIDENCE DESCRIPTION PRICE PRICE

DATE PRICE
NO UNIT TOTAL UNIT PER TOTAL UNIT PER TOTAL
PER UNIT
UNIT UNIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-8/35

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-9/35
 PT CAHAYA
LEDGER
DECEMBER 2018
(in Rp,00)

NAME : CASH IN BANK NO. ACCOUNT : 1-1110

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PETTY CASH NO. ACCOUNT : 1-1120

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : ACCONT RECEIVABLE NO. ACCOUNT : 1-1210

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : ALLOWANCE FOR DOUBTFUL DEBT NO. ACCOUNT : 1-1220

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : MERCHANDISE INVENTORY NO. ACCOUNT : 1-1310

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-10/35
 BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : SUPPLIES NO. ACCOUNT : 1-1320

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PREPAID RENT NO. ACCOUNT : 1-1410

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PREPAID INSURANCE NO. ACCOUNT : 1-1420

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : STOCK INVESTMENT NO. ACCOUNT : 1-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : LAND NO. ACCOUNT : 1-3100

DATE DESCRIPTION DEBIT CREDIT BALANCE
6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-11/35
 DEBIT CREDIT

NAME : BUILDING AT COST NO. ACCOUNT : 1-3210

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : BUILDING ACCUM DEPT NO. ACCOUNT : 1-3220

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : VEHICLE AT COST NO. ACCOUNT : 1-3301

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : VEHICLE ACCUM DEPT NO. ACCOUNT : 1-3302

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : EQUIPTMENT NO. ACCOUNT : 1-3401

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT
6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-12/35
NAME : EQUIPMENT ACUUM DEPT NO. ACCOUNT : 1-3402
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : CREDIT CARD NO. ACCOUNT : 2-1110

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : ACCOUNTS PAYABLE NO. ACCOUNT : 2-1210

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : ACCRUED EXPENSES NO. ACCOUNT : 2-1211

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : INCOME TAX PAYABLE NO. ACCOUNT : 2-1212

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-13/35

NAME : PPN PAYABLE NO. ACCOUNT : 2-1213
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PPN OUTCOME NO. ACCOUNT : 2-1310

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PPN INCOME NO. ACCOUNT : 2-1320

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : BANK MANDIRI LOAN NO. ACCOUNT : 2-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : COMMON STOCK NO. ACCOUNT : 3-1100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-14/35

NAME :RETAIRNED EARNNG NO. ACCOUNT : 3-8000
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : INCOME SUMMARY NO. ACCOUNT : 3-1300

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : SALES OF MERCHANDISE NO. ACCOUNT : 4-1100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : FREIGHT COLLECTED NO. ACCOUNT : 4-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : LATE FEES COLLECTED NO. ACCOUNT : 4-2200

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-15/35

NAME : SALES DISCOUNT NO. ACCOUNT : 4-2300
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : COST OF GOODS SOLD NO. ACCOUNT : 5-1100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : FREIGHT PAID NO. ACCOUNT : 5-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PURCHASE DISCOUNT NO. ACCOUNT : 5-3100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : PURCHASE RETURN NO. ACCOUNT : 5-3200

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-16/35

NAME : ADVERTISING EXPENSES NO. ACCOUNT : 6-1100
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : IN STORE PROMOTION EXPENSES NO. ACCOUNT : 6-1200

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : UTILITY EXPENSES NO. ACCOUNT : 6-1210

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : TELEPHONE EXPENSES NO. ACCOUNT : 6-1220

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT
Des 01 Opening Balance 10.800.000
201 3
8 1 Closing Journal Entry 10.800.000 0

NAME : RENT EXPENSES NO. ACCOUNT : 6-2300

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-17/35

NAME : SUPPLIES EXPENSE NO. ACCOUNT : 6-2400
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : MAINTENANCE AND

REPAIR EXPENSES NO. ACCOUNT : 6-2500
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : BAD DEBT EXPENSES NO. ACCOUNT : 6-2600

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : DEPRECIATION EXPENSES NO. ACCOUNT : 6-2700

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : INSURANCE EXPENSES NO. ACCOUNT : 6-2800

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : LATE FEES EXPENSES NO. ACCOUNT : 6-2900

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-18/35
 BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : WAGES & SALARIES NO. ACCOUNT : 6-3100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : INTEREST INCOME NO. ACCOUNT : 8-1100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : DEVIDEN INCOME NO. ACCOUNT : 8-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : INTEREST EXPENSES NO. ACCOUNT : 9-1100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : BANK SERVICE CHARGE NO. ACCOUNT : 9-2100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT
6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-19/35
NAME : INCOME TAX EXPENSES NO. ACCOUNT : 9-3100
BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

NAME : GAIN/LOSS SALES VEHICLE NO. ACCOUNT : 9-4100

BALANCE
DATE DESCRIPTION DEBIT CREDIT
DEBIT CREDIT

PT CAHAYA
SUBSIDIARY GENERAL LEDGER ACCOUNT RECEIVABLE
DECEMBER 2018
(in Rp,00)

NAME : Toko Andani NO. C001

BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-20/35

NAME : Toko Bahana NO. C002
BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

NAME : Toko Dhira NO. C003

BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

NAME : Toko Cempaka NO. C004

BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

PT CAHAYA
SUBSIDIARY GENERAL LEDGER ACCOUNT PAYABLE
DECEMBER 2018
(in Rp,00)

NAME : PTAsoka NO. S001

BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-21/35

NAME : PT Bharata NO. S002
BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

NAME : PT Charaka NO. S003

BALANCE
DATE DESCRIPTION REFF DEBIT CREDIT
DEBIT CREDIT

PT CAHAYA
LIST OF ACCOUNT RECEIVABLE
DECEMBER 2018
(in Rp,00)

NO COSTUMER BALANCE
C001 TOKO ANDANI
C002 TOKO BAHANA
C003 TOKO DHIRA
C004 TOKO CEMPAKA

JUMLAH

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-22/35

 PT CAHAYA
LIST OF ACCOUNT PAYABLE
DECEMBER 2018
(in Rp,00)

NO SUPPLIER BALANCE
S001 PT ASOKA
S002 PT BHARATA
S003 PT CHARAKA

JUMLAH

PT CAHAYA
LIST OF INVENTORY CARD
DECEMBER 2018
(in Rp,00)

NO PRODUCT BALANCE
AU-N06 ACCU-CHECK
AU-N08 OXONE

JUMLAH

PT CAHAYA
TRIAL BALANCE
DECEMBER 2018
(in Rp,00)
NO DESCRIPTION DEBIT CREDIT
11110 Cash In Bank
11120 Petty Cash
11210 Account Receivable
11220 Allowance For Doubtful Debt
13100 Merchandise Inventory
13200 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investment
13100 Land
13210 Building At Cost
13220 Building Accum Debt
13301 Vehicle At Cost
13302 Vehicle Accum Dept
13401 Equipment
13402 Equipment Accum Dept
21110 Credit Card
6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-23/35
 21210 Account Payable
21211 Accruad Expenses
21212 Income Tax Payable
21213 Ppn Payable
21310 Ppn Outcome
21320 Ppn Income
22100 Bank Mandiri Loan
31100 Common Stock
38000 Retained Earning
31300 Income Summary
41100 Sales Of Merchandise
42100 Freight Collected
42200 Late Fees Collected
42300 Sales Discount
51100 Cost Of Goods Sold
52100 Freight Paid
53100 Purchase Discount
53200 Purchase Return
61100 Advertising Expenses
61200 In Store Promotion Expenses
61210 Utility Expenses
61220 Telephone Expenses
62300 Rent Expenses
62400 Supplies Expenses
62500 Maintenance And Repair Expenses
62600 Bad Debt Expenses
62700 Depreciation Expenses
62800 Insurnace Expenses
62900 Late Fee Expenses
63100 Wages & Salaries
81100 Interest Income
82100 Deviden Income
91100 Interest Expenses
92100 Bank Service Charge
93100 Income Tax Expenses
94100 Gain/Loss Sales Vehicle

JUMLAH

PT CAHAYA
ADJUSTMENT JOURNAL ENTRY
DECEMBER 2018
(in Rp,00)

DATE DESCRIPTION REFF DEBIT CREDIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-24/35

 Jumlah

REKAPITULASI
DEBIT CREDIT
NO. TOTAL NO. TOTAL

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-25/35

 PT CAHAYA
WORK SHEET
DECEMBER 2018
(In Rp,00)
TRIAL BALANCE ADJUSTMENT ADJUSTMENT TRIAL BALANCE INCOME STATEMENT BALANCE
NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

11110 CASH IN BANK

11120 PETTY CASH

11210 ACCOUNT RECEIVABLE

11220 ALLOWANCE FOR DOUBTFUL DEBT

13100 MERCHANDISE INVENTORY

13200 SUPPLIES

11410 PREPAID RENT

11420 PREPAID INSURANCE

12100 STOCK INVESTMENT

13100 LAND

13210 BUILDING AT COST

13220 BUILDING ACCUM DEPT

13301 VEHICLE AT COST

13302 VEHICLE ACCUM DEPT

13401 EQUIPMENT

13402 EQUIPMENT ACCUM DEPT

21110 CREDIT CARD

21210 ACCOUNT PAYABLE

21211 ACCRUAD EXPENSES

21212 INCOME TAX PAYABLE

21213 PPN PAYABLE

21310 PPN OUTCOME

21320 PPN INCOME

22100 BANK MANDIRI LOAN

31100 COMMON STOCK

38000 RETAINED EARNING

31300 INCOME SUMMARY

41100 SALES OF MERCHANDISE

42100 FREIGHT COLLECTED

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-26/35

 42200 LATE FEES COLLECTED

42300 SALES DISCOUNT

51100 COST OF GOODS SOLD

TRIAL BALANCE ADJUSTMENT ADJUSTMENT TRIAL BALANCE INCOME STATEMENT BALANCE

NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

52100 FREIGHT PAID

53100 PURCHASE DISCOUNT

53200 PURCHASE RETURN

61100 ADVERTISING EXPENSES

61200 IN STORE PROMOTION EXPENSES

61210 UTILITY EXPENSES

61220 TELEPHONE EXPENSES

62300 RENT EXPENSES

62400 SUPPLIES EXPENSES

MAINTENANCE AND REPAIR
62500 EXPENSES

62600 BAD DEBT EXPENSES

62700 DEPRECIATION EXPENSES

62800 INSURANCE EXPENSES

62900 LATE FEE EXPENSES

63100 WAGES & SALARIES

81100 INTEREST INCOME

82100 DEVIDEN INCOME

91100 INTEREST EXPENSES

92100 BANK SERVICE CHARGE

93100 INCOME TAX EXPENSES

94100 GAIN/LOSS SALES VEHICLE

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-27/35

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-28/35
 PT CAHAYA
INCOME STATEMENT
DECEMBER 2018
(in Rp,00)

Revenue :
Sales of Merchandise
Freight collected
Sales Discount
Net Sales
Cost Of Good Sold :
Cost Of Goods Sold
Freight Paid
Purchase Discount
Net COGS
Total Revenue

Expenses :
Advertising Expenses
In Store Promotion Expenses
Utility Expenses
Telephone Expenses
Rent Expenses
Supplies Expenses
Maintenance And Repair Expenses
Bad Debt Expenses
Depreciation Expenses
Insurance Expenses
Late Fee Expenses
Wages & Salaries
Total expenses

Other Income :
Interest Income
Deviden Income
Net Other Income

Other Expenses :
Bank Service Charge
Income Tax Expense
Gain/Loss Sales Vehicle
Interest Expense
Net Other Expenses
NET PROFIT

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-29/35

 PT CAHAYA
RETAIRNED EARNING STATEMENT
DECEMBER 2018
(in Rp,00)

RETAIRNED EARNING 01 DES 2018

NET PROFIT
RETAIRNED EARNING 31 DES 2018

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-30/35

 PT CAHAYA
BALANCE SHEET
DECEMBER 2018
(in Rp,00)

ASSETS LIABILITY + EQUITY

Current Liabilities

Total Current Assets : Long Term Liabilities

Stock Investment
Fixed Assets : Equtiy :

Total Fixed Assets : 0

Total Assets Total Liabilites + Ekuitas

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-31/35

 PT CAHAYA
CASH FLOW
DECEMBER 2018
(in Rp,00)

Cash flow from Operating Activities :

Net Income

Account Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
Credit Card
Account Payable
Accrued Expense
Income Tax Payable
PPn Payable
PPn Outcome
PPn Income
Net Cash Flows From Operating Activities

Cash Flow From Investing Activities :

Building Accum Dept
Vehicle at Cost
Vehicle Accum Dept
Equipment Accum Dept
Net Cash Flows From Investing Activities

Cash Flow From Financing Activities :

Bank Mandiri Loan
Net Cash Flows From Financing Activities

Net Increase/Decrease for the period

Cash at the Begining of the period
Cash at the End of the period

Cash In Bank
Petty Cash
Cash at the End of the Period

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-32/35

 PT CAHAYA
CLOSING JOURNAL ENTRY
DECEMBER 2018
(in Rp,00)

DATE DESCRIPTION REFF DEBIT CREDIT

Des 31
2018

31

31

JUMLAH

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-33/35

 PT CAHAYA
CLOSING TRIAL BALANCE
DECEMBER 2018
(in Rp,00)

NO DESCRIPTION DEBIT CREDIT

11110 Cash In Bank
11120 Petty Cash
11210 Account Receivable
11220 Allowance For Doubtful Debt
13100 Merchandise Inventory
13200 Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
12100 Stock Investment
13100 Land
13210 Building At Cost
13220 Building Accum Dept
13301 Vehicle At Cost
13302 Vehicle Accum Dept
13401 Equipment
13402 Equipment Accum Dept
21110 Credit Card
21210 Account Payable
21211 Accruad Expenses
21212 Income Tax Payable
21213 Ppn Payable
21310 Ppn Outcome
21320 Ppn Income
22100 Bank Mandiri Loan
31100 Common Stock
38000 Retained Earning

JUMLAH

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-34/35

 PT CAHAYA
REVERSING JOURNAL
JANUARI 2019
(in Rp,00)

DATE DESCRIPTION REFF DEBIT CREDIT

JUMLAH

6072-P1-18/19 Hak Cipta pada Kemdikbud SPK-35/35