JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

NS-NOV'

NERACA SALDO
REKAP JURNAL

BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY

BALANCE SHEET

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

PETTY CASH JOURNAL

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
 PT CAHAYA
Trial Balance November,30, 2018 and Balance Sheet December, 31, 2017
No November 30, 2018 December 31, 2017
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11110 Cash In Bank 276,120,000
11120 Petty Cash 6,000,000
11210 Accounts Receivable 110,000,000
11220 Allowance for Uncollectible Accounts 7,200,000
11310 Merchandise Inventory 164,000,000
11320 Office Supplies 13,600,000
11410 Prepaid Rent 3,000,000
11430 Prepaid Insurance 8,000,000
11440 Vat In 112,200,000
12100 Stock Investment 670,000,000
13100 Land 550,000,000
13210 Building at Cost 320,000,000
13220 Accumulated DepreciationBuilding 30,500,000
13301 Vehicles at Cost 160,000,000
13302 Accumalated Depreciation Vehicles 10,000,000
13401 Equipment at Cost 130,000,000
13402 Accumalated Depreciation Equipment 43,000,000
21110 Credit Card 8,400,000
21210 Account Payable 154,000,000
21211 Accrued Expense 2,600,000
21212 Income Taxes Payable -
21320 VAT Out 147,400,000
22100 Bank Mandiri Loan 200,000,000
31100 Command Stock 1,580,000,000
31200 Retained Earning 106,000,000
31300 Income Summary
31400 Devidend
41100 Sales 1,109,000,000
42100 Freight Collected 15,000,000
42200 Late Fee Collected
42300 Sales Discount 17,000,000
51100 Cost Of Good Sold 646,880,000
52000 Fregiht Paid 2,440,000
53000 Purchase Discount 2,180,000
61100 Advertising Expense 28,000,000
61200 In Store Promotion Expense 16,000,000
61300 Utility Expense 14,400,000
61400 Telepon Expense 10,800,000
62100 Wages & Salaries 53,000,000
62110 Rent Expense 25,000,000
62200 Supplies Expense 15,200,000
62300 Maintenance and Repair Expense 20,000,000
62400 Bad Debts Expense 4,000,000
62500 Depreciation Building 27,500,000
62600 Depreciation Vehicles
62700 Depreciation Equipment
62800 Insurance Expense 13,000,000
62900 Late Fee Expense
81100 Interest Income 7,000,000
81200 Devidend Income 17,000,000
81300 Gain/Loss Sales Vehicles -
82100 Interest Expense 8,140,000
82200 Bank Service Charge 15,000,000
82300 Income Taxes Expense
 Trial Balance November,30, 2018 and Balance Sheet December, 31, 2017
No November 30, 2018 December 31, 2017
Account Title
Account DEBIT CREDIT DEBIT CREDIT

JUMLAH 3,439,280,000 3,439,280,000 - -

- -
MENU

###
#VALUE!
#VALUE!
#VALUE!

-
 pt CAHAYA
DAFTAR ASET TETAP
TAHUN 2018

Tanggal Tanggal tarif Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap Perolehan Penghentian (%) So.31.12.2017 Debit Kredit So.31.12.2018 So.31.12.2017 Kredit
LAND
1 Land 2-Jan-09 0 0% 300,000,000 300,000,000
Jumlah 300,000,000 - - 300,000,000 - - -
BUILDING
1 Bangunan 2-Jan-08 5% 450,000,000 450,000,000 202,500,000 22,500,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 249,600,000 249,600,000 114,400,000 31,200,000
2 Grand Max PU 12/17/2018 12.5% 150,000,000 150,000,000 - 101,562,500 120,312,500 18,750,000
3 Tata Super PU 12/17/2018 12.5% 104,400,000 104,400,000 -
399,600,000 104,400,000 150,000,000 354,000,000 215,962,500 120,312,500 49,950,000
EQUIPMENT
1 Komputer 1-May-16 25% 75,000,000 75,000,000 31,250,000 18,750,000
75,000,000 - - 75,000,000 31,250,000 - 18,750,000

Total 1,224,600,000 104,400,000 150,000,000 1,179,000,000 449,712,500 120,312,500 91,200,000

siasi NILAI BUKU
So.31.12.2018 TAHUN 2018

- 300,000,000
- 300,000,000

225,000,000 225,000,000

145,600,000 104,000,000
- -
- 104,400,000
145,600,000 208,400,000

50,000,000 25,000,000
50,000,000 25,000,000

420,600,000 758,400,000
 PT CAHAYA
Sales Journal
December 2018

Debit Credit

Accounts Merchandise
DATE DOC. NO. Customer's Cost Of Good Sold Sales VAT Out
Receivable Inventory

11210 51100 41100 21320 11310

2 FPJ12-1 Toko Andani Rp 65,400,000 Rp 38,000,000 Rp 59,000,000 Rp 5,900,000 Rp 38,000,000

8 FPJ12-2 Toko Bahana Rp 30,220,000 Rp 17,600,000 Rp 27,200,000 Rp 2,720,000 Rp 17,600,000
14 FPJ12-3 Toko Cempaka Rp 37,800,000 Rp 22,000,000 Rp 34,000,000 Rp 3,400,000 Rp 22,000,000
20 FPJ12-4 Toko Dhira Rp 47,000,000 Rp 27,000,000 Rp 42,000,000 Rp 4,200,000 Rp 27,000,000

Rp - Rp - Rp -

Rp 180,420,000 Rp 104,600,000 Rp 162,200,000 Rp 16,220,000 Rp 104,600,000

Rp 285,020,000 Rp

-
Keterangan Nama

Dibuat oleh

Direview oleh
 MENU
Freight Collected

42100

Rp 500,000

Rp 300,000

Rp 400,000

Rp 800,000

Rp -

Rp 2,000,000

285,020,000

Tanggal dan paraf

 PT CAHAYA
Cash Receipt Journal
December 2018

DEBIT CR
OTHER
Accounts
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT
Account Debited AMOUNT Receivable
NO.

42300 11110 11210

5 BKM12-1 Toko Dhira Rp 330,000 Rp 32,670,000 Rp 33,000,000
9 NK12-1 Sales Rp 30,710,000
NK12-1 VAT Out
NK12-1 Merchandise Inventory 51100 Cost Of Good Sold Rp 18,000,000
Freight Collected
11 BKM12-2 Vehicles at Cost Rp 146,000,000 13302 Accumalated Depreciation Vehicles Rp 10,000,000
81300 Gain/Loss Sales Vehicles Rp 4,000,000

12 BkM12-3 Toko Bahana Rp 33,000,000 Rp 33,000,000

Rp 330,000 Rp 242,380,000 Rp 32,000,000 Rp 66,000,000
Rp274,710,000 Rp274
-

Keterangan Nama

Dibuat oleh

Direview oleh
YA
ournal
Page :

CREDIT
OTHER

ACCT
AMOUNT
NO.

41100 Rp 27,600,000
21320 Rp 2,760,000
11310 Rp 18,000,000
42100 Rp 350,000
13301 Rp 160,000,000

Rp 208,710,000
Rp274,710,000

Tanggal dan paraf

-
MENU
 PT CAHAYA
Purchase Journal
December 2018

DEBIT
Merchandise
DATE DOC. NO. VENDOR'S Vat In
Inventory
11310 11440

5 NP2-12 PT ASOKA 30,000,000 Rp 3,000,000

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

Rp 76,000,000 Rp 7,600,000

Rp 83,600,000

Keterangan Nama
Dibuat oleh

Direview oleh
 CREDIT

Account Payable

21210

Rp 33,000,000

Rp 50,600,000

Rp -

Rp -

Rp -

Rp -

Rp 83,600,000

Rp 83,600,000

Tanggal dan Paraf

MENU
 PT CAHAYA
Cash Payment Journal
December 2018
DEBIT CREDI
Docoument OTHER
DATE ACCOUNT DEBITED
Number Account Payable Cash In Bank
Acc No AMOUNT Acc No
21210 11110
1 PT Charaka BKK12-1 88,000,000 86,340,000 53000
10 PT Bharata Bandung BKK12-2 Rp 22,000,000 Rp 22,000,000
20 PT Asoka Bandung BKK12-3 Rp 44,000,000 Rp 44,440,000
Late Fee Expense 62900 Rp 440,000
30 Credit Card BKK12-4 21110 Rp 8,400,000 Rp 8,400,000
31 Bank Mandiri Loan BKK12-5 22100 Rp 18,000,000 Rp 19,800,000
Interest Expense 82100 Rp 1,800,000
31 Wages & Salaries BKK12-6 62100 Rp 9,000,000 Rp 8,815,000 21212
31 Petty Cash BKK12-7 11120 Rp 4,950,000 Rp 4,950,000

Rp 154,000,000 Rp 42,590,000 Rp 194,745,000

Rp 196,590,000 Rp 196,590,000
-
Keterangan Nama

Dibuat oleh
 Dibuat oleh

Direview oleh
 PT CAHAYA
Cash Payment Journal MENU
December 2018 Page :
CREDIT
OTHER
Acct Name AMOUNT

Purchase Discount Rp 1,660,000

Income Taxes Payable Rp 185,000

Rp 1,845,000

Tanggal dan paraf

 PT CAHAYA
Memorial Journal
December 2018 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION
9 M12-1 Account Payable 21210 Rp 4,840,000
Merchandise Inventory 11310 Rp 4,400,000
Vat In 11440 Rp 440,000
Jumlah Rp 4,840,000 Rp 4,840,000
-

Keterangan Nama Tanggal dan paraf

Dibuat
oleh
Direview
oleh
MENU
 PT CAHAYA
PETTY CASH BOOK
December 2018

Penerimaan Pengeluaran
DATE DESCRIPTION NO EVIDANCE
NO
11120 AMOUNT
ACCOUNT

1 Balance ˅

2 Advertising Expense VKK12-1 61100 Rp 900,000

4 Office Supplies VKK12-2 11320 Rp 950,000

5 Accrued Expense VKK12-3 21211 Rp 750,000

7 Accrued Expense VKK12-4 21211 Rp 850,000

8 Accrued Expense VKK12-5 21211 Rp 600,000

16 Maintenance and Repair Expense VKK 12-6 62300 Rp 900,000

Amount Rp - Rp 4,950,000

Keterangan Nama Tanggal dan paraf

Dibuat oleh

Direview oleh
 BALANCE

Rp 6,000,000

Rp 5,100,000

Rp 4,150,000

Rp 3,400,000

Rp 2,550,000

Rp 1,950,000

Rp 1,050,000
 PT CAHAYA
MENU
ACCOUNT PAYABLE SUBSDIARY
Dec-18

VENDOR'S NAME
PT Asoka VENDOR ACCOUNT NO. 2101-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 44,000,000
5 NP2-12 Rp 33,000,000 Rp 77,000,000
20 BKK12-3 Rp 44,000,000 Rp 33,000,000
Rp 33,000,000
Rp 33,000,000
Rp 33,000,000
Rp 33,000,000

VENDOR'S NAME
VENDOR ACCOUNT NO. 2101-02
PT Bharata
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 22,000,000
10 BKK12-2 Rp 22,000,000 Rp -
13 L14-12 Rp 50,600,000 Rp 50,600,000
Rp 50,600,000
Rp 50,600,000

VENDOR'S NAME
PT Charaka VENDOR ACCOUNT NO. 2101-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 88,000,000
8 BKK12-1 Rp 88,000,000 Rp -
Rp -
Rp -
 PT CAHAYA MENU

ACCOUNT RECEIVABLE SUBSDIARY

Dec-18

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1104-01
Toko Andani
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 44,000,000
2 FPJ12-1 Rp 65,400,000 Rp 109,400,000 Rp -

CUSTOMER'S NAME:
Toko Bahana CUSTOMER ACCOUNT NO. 1104-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 33,000,000
8 FPJ12-2 Rp 30,220,000 Rp 63,220,000 Rp -
12 BKM12-3 33,000,000 Rp 30,220,000 Rp -

CUSTOMER'S NAME:
Toko Dhira
CUSTOMER ACCOUNT NO. 1104-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 33,000,000
2 BKM12-1 Rp 33,000,000 -
9 FPj12-4 Rp 47,000,000 47,000,000 Rp -

CUSTOMER'S NAME:
Toko Cempaka CUSTOMER ACCOUNT NO. 1104-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a -
13 FPJ12-3 Rp 37,800,000 Rp - Rp 37,800,000 Rp -

Rp 224,420,000
-
 PT CAHAYA
INVENTORY CARD
Dec-18

NAME : ACCU-CHECK
DECEMBER, 2018
( In Rupiah )
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
1 Opening Balance 80
2 FPJ12-1 Toka Andani 20 1,000,000 20,000,000 60
5 NP2-12 Toko Asoka 18 1,000,000 18,000,000 78
5 (2) 1,000,000 (2,000,000) 76
8 FPJ12-2 Toko Bahana 8 1,000,000 8,000,000 68
9 NK12-1 Penjualan Tunai 6 1,000,000 6,000,000 62
13 L14-12 PT Bharata 22 1,000,000 22,000,000 84
14 FPJ12-3 PT Cempaka 10 1,000,000 10,000,000 74
20 FPJ12-4 Toko Dhira 15 1,000,000 15,000,000 59

NAME : Ocone
DECEMBER, 2018
( In Rupiah )
 PT CAHAYA
INVENTORY CARD
Dec-18
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
1 OPENING BALANCE 70
2 FPJ12-1 Toka Andani 15 1,200,000 18,000,000 55
5 NP2-12 Toko Asoka 10 1,200,000 12,000,000 65
5 (2) 1,200,000 (2,400,000) 63
8 FPJ12-2 Toko Bahana 8 1,200,000 9,600,000 55
9 NK12-1 Penjualan Tunai 10 1,200,000 12,000,000 45
13 L14-12 PT Bharata 20 1,200,000 24,000,000 65
14 FPJ12-3 PT Cempaka 10 1,200,000 12,000,000 55
20 FPJ12-4 Toko Dhira 10 1,200,000 12,000,000 45
 MENU

METODE : AVERAGE
BALANCE
PRICE TOTAL
1,000,000 80,000,000
1,000,000 60,000,000
1,000,000 78,000,000
1,000,000 76,000,000
1,000,000 68,000,000
1,000,000 62,000,000
1,000,000 84,000,000
1,000,000 74,000,000
1,000,000 59,000,000

METODE : AVERAGE
 MENU

BALANCE
PRICE TOTAL
1,200,000 84,000,000
1,200,000 66,000,000
1,200,000 78,000,000
1,200,000 75,600,000
1,200,000 66,000,000
1,200,000 54,000,000
1,200,000 78,000,000
1,200,000 66,000,000
1,200,000 54,000,000

113,000,000

-
 PT CAHAYA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11210 180,420,000 41100 162,200,000
51100 104,600,000 21320 16,220,000
11310 104,600,000
42100 2,000,000
285,020,000 285,020,000
-Rp -
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11110 242,380,000 11210 66,000,000
42300 330,000 41100 27,600,000
51100 18,000,000 21320 2,760,000
13302 10,000,000 11310 18,000,000
81300 4,000,000 42100 350,000
13301 160,000,000
274,710,000 274,710,000
- -
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 76,000,000 21210 83,600,000
11440 7,600,000
83,600,000 83,600,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 154,000,000 11110 194,745,000
62900 440,000 53000 1,660,000
21110 8,400,000 21212 185,000
22100 18,000,000
82100 1,800,000
62100 9,000,000
11120 4,950,000
-
-
- 196,590,000 196,590,000
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 4,840,000 11310 4,400,000
- 11440 440,000
- -
- -
4,840,000 4,840,000

PETTY CASH JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
61100 900,000 11120 4,950,000
11320 950,000
21211 2,200,000 -
62300 900,000 -
-
4,950,000 4,950,000

-
MENU
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Cash In Bank GENERAL LEDGER 11110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 276,120,000
31 CRJ 242,380,000 - 518,500,000 -
31 CPJ - 194,745,000 323,755,000 -
31 SJR - - 323,755,000 -
31 PJR - - 323,755,000 -
31 PCB - - 323,755,000 -
11110 31 MJM - - 323,755,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,000,000
31 CRJ - - 6,000,000 -
31 CPJ 4,950,000 - 10,950,000 -
31 SJR - - 10,950,000 -
31 PJR - - 10,950,000 -
31 PCB - 4,950,000 6,000,000 -
11120 31 MJM - - 6,000,000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER 11210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 110,000,000
31 CRJ - 66,000,000 44,000,000 -
31 CPJ - - 44,000,000 -
31 SJR 180,420,000 - 224,420,000 -
31 PJR - - 224,420,000 -
31 PCB - - 224,420,000 -
11210 31 MJM - - 224,420,000 -

Account Number:
Account: Allowance for Uncollectible Accounts GENERAL LEDGER 11220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,200,000
31 CRJ - - - 7,200,000
31 CPJ - - - 7,200,000
31 SJR - - - 7,200,000
31 PJR - - - 7,200,000
31 PCB - - - 7,200,000
11220 31 MJM - - - 7,200,000
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 164,000,000
31 CRJ - 18,000,000 146,000,000 -
31 CPJ - - 146,000,000 -
31 SJR - 104,600,000 41,400,000 -
31 PJR 76,000,000 - 117,400,000 -
31 PCB - - 117,400,000 -
11310 31 MJM - 4,400,000 113,000,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,600,000
31 CRJ - - 13,600,000 -
31 CPJ - - 13,600,000 -
31 SJR - - 13,600,000 -
31 PJR - - 13,600,000 -
31 PCB 950,000 - 14,550,000 -
11320 31 MJM - - 14,550,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,000,000
31 CRJ - - 3,000,000 -
31 CPJ - - 3,000,000 -
31 SJR - - 3,000,000 -
31 PJR - - 3,000,000 -
31 PCB - - 3,000,000 -
11410 31 MJM - - 3,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11430
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,000,000
31 CRJ - - 8,000,000 -
31 CPJ - - 8,000,000 -
31 SJR - - 8,000,000 -
31 PJR - - 8,000,000 -
31 PCB - - 8,000,000 -
11430 31 MJM - - 8,000,000 -
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Vat In GENERAL LEDGER 11440
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 112,200,000
31 CRJ - - 112,200,000 -
31 CPJ - - 112,200,000 -
31 SJR - - 112,200,000 -
31 PJR 7,600,000 - 119,800,000 -
31 PCB - - 119,800,000 -
11440 31 MJM - 440,000 119,360,000 -

Account Number:
Account: Stock Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 670,000,000
31 CRJ - - 670,000,000 -
31 CPJ - - 670,000,000 -
31 SJR - - 670,000,000 -
31 PJR - - 670,000,000 -
31 PCB - - 670,000,000 -
12100 31 MJM - - 670,000,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 550,000,000
31 CRJ - - 550,000,000 -
31 CPJ - - 550,000,000 -
31 SJR - - 550,000,000 -
31 PJR - - 550,000,000 -
31 PCB - - 550,000,000 -
13100 31 MJM - - 550,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 320,000,000
31 CRJ - - 320,000,000 -
31 CPJ - - 320,000,000 -
31 SJR - - 320,000,000 -
31 PJR - - 320,000,000 -
31 PCB - - 320,000,000 -
13210 31 MJM - - 320,000,000 -

Account Number:
Account: Accumulated DepreciationBuilding GENERAL LEDGER 13220
 PT CAHAYA
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 30,500,000
31 CRJ - - - 30,500,000
31 CPJ - - - 30,500,000
31 SJR - - - 30,500,000
31 PJR - - - 30,500,000
31 PCB - - - 30,500,000
13220 31 MJM - - - 30,500,000

Account Number:
Account: Vehicles at Cost GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 160,000,000
31 CRJ - 160,000,000 - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
13301 31 MJM - - - -

Account Number:
Account: Accumalated Depreciation Vehicles GENERAL LEDGER 13302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 CRJ 10,000,000 - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
13302 31 MJM - - - -

Account Number:
Account: Equipment at Cost GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 130,000,000
31 CRJ - - 130,000,000 -
31 CPJ - - 130,000,000 -
31 SJR - - 130,000,000 -
31 PJR - - 130,000,000 -
31 PCB - - 130,000,000 -
13401 31 MJM - - 130,000,000 -

Account Number:
Account: Accumalated Depreciation Equipment GENERAL LEDGER 13402
Balance
Date Description Ref. Debit Credit
 PT CAHAYA
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 43,000,000
31 CRJ - - - 43,000,000
31 CPJ - - - 43,000,000
31 SJR - - - 43,000,000
31 PJR - - - 43,000,000
31 PCB - - - 43,000,000
13402 31 MJM - - - 43,000,000

Account Number:
Account: Credit Card GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,400,000
31 CRJ - - - 8,400,000
31 CPJ 8,400,000 - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
21110 31 MJM - - - -

Account Number:
Account: Account Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 154,000,000
31 CRJ - - - 154,000,000
31 CPJ 154,000,000 - - -
31 SJR - - - -
31 PJR - 83,600,000 - 83,600,000
31 PCB - - - 83,600,000
21210 31 MJM 4,840,000 - - 78,760,000

Account Number:
Account: Accrued Expense GENERAL LEDGER 21211
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,600,000
31 CRJ - - - 2,600,000
31 CPJ - - - 2,600,000
31 SJR - - - 2,600,000
31 PJR - - - 2,600,000
31 PCB 2,200,000 - - 400,000
21211 31 MJM - - - 400,000

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21212
Balance
Date Description Ref. Debit Credit Debit Credit
 PT CAHAYA
GENERAL LEDGER
Dec 1 Opening Balance -
31 CRJ - - - -
31 CPJ - 185,000 - 185,000
31 SJR - - - 185,000
31 PJR - - - 185,000
31 PCB - - - 185,000
21212 31 MJM - - - 185,000

Account Number:
Account: VAT Out GENERAL LEDGER 21320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 147,400,000
31 CRJ - 2,760,000 - 150,160,000
31 CPJ - - - 150,160,000
31 SJR - 16,220,000 - 166,380,000
31 PJR - - - 166,380,000
31 PCB - - - 166,380,000
21320 31 MJM - - - 166,380,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 200,000,000
31 CRJ - - - 200,000,000
31 CPJ 18,000,000 - - 182,000,000
31 SJR - - - 182,000,000
31 PJR - - - 182,000,000
31 PCB - - - 182,000,000
22100 31 MJM - - - 182,000,000

Account Number:
Account: Command Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,580,000,000
31 CRJ - - - 1,580,000,000
31 CPJ - - - 1,580,000,000
31 SJR - - - 1,580,000,000
31 PJR - - - 1,580,000,000
31 PCB - - - 1,580,000,000
31100 31 MJM - - - 1,580,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 106,000,000
 PT CAHAYA
GENERAL LEDGER
31 CRJ - - - 106,000,000
31 CPJ - - - 106,000,000
31 SJR - - - 106,000,000
31 PJR - - - 106,000,000
31 PCB - - - 106,000,000
31200 31 MJM - - - 106,000,000

Account Number:
Account: Income Summary GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 CRJ - - - -
31 CPJ - - - -
31 SJR - - - -
31 PJR - - - -
31 PCB - - - -
31300 31 MJM - - - -

Account Number:
Account: Devidend GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB 0 0 - -
31400 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,109,000,000
31 SJR - 162,200,000 - 1,271,200,000
31 CRJ - 27,600,000 - 1,298,800,000
31 CPJ - - - 1,298,800,000
31 PJR - - - 1,298,800,000
31 PCB 0 0 - 1,298,800,000
41100 31 MJM - - - 1,298,800,000

Account Number:
Account: Freight Collected GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,000,000
31 SJR - 2,000,000 - 17,000,000
 PT CAHAYA
GENERAL LEDGER
31 CRJ - 350,000 - 17,350,000
31 CPJ - - - 17,350,000
31 PJR - - - 17,350,000
31 PCB 0 0 - 17,350,000
42100 31 MJM - - - 17,350,000

Account Number:
Account: Late Fee Collected GENERAL LEDGER 42200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB 0 0 - -
42200 31 MJM - - - -

Account Number:
Account: Sales Discount GENERAL LEDGER 42300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 17,000,000
31 SJR - - 17,000,000 -
31 CRJ 330,000 - 17,330,000 -
31 CPJ - - 17,330,000 -
31 PJR - - 17,330,000 -
31 PCB 0 0 17,330,000 -
42300 31 MJM - - 17,330,000 -

Account Number:
Account: Cost Of Good Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 646,880,000
31 SJR 104,600,000 - 751,480,000 -
31 CRJ 18,000,000 - 769,480,000 -
31 CPJ - - 769,480,000 -
31 PJR - - 769,480,000 -
31 PCB 0 0 769,480,000 -
51100 31 MJM - - 769,480,000 -

Account Number:
Account: Fregiht Paid GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,440,000
31 SJR - - 2,440,000 -
31 CRJ - - 2,440,000 -
 PT CAHAYA
GENERAL LEDGER
31 CPJ - - 2,440,000 -
31 PJR - - 2,440,000 -
31 PCB 0 0 2,440,000 -
52000 31 MJM - - 2,440,000 -

Account Number:
Account: Purchase Discount GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,180,000
31 SJR - - - 2,180,000
31 CRJ - - - 2,180,000
31 CPJ - 1,660,000 - 3,840,000
31 PJR - - - 3,840,000
31 PCB - 0 - 3,840,000
53000 31 MJM - - - 3,840,000

Account Number:
Account: Advertising Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 28,000,000
31 SJR - - 28,000,000 -
31 CRJ - - 28,000,000 -
31 CPJ - - 28,000,000 -
31 PJR - - 28,000,000 -
31 PCB 900,000 0 28,900,000 -
61100 31 MJM - - 28,900,000 -

Account Number:
Account: In Store Promotion Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 16,000,000
31 SJR - - 16,000,000 -
31 CRJ - - 16,000,000 -
31 CPJ - - 16,000,000 -
31 PJR - - 16,000,000 -
31 PCB 0 0 16,000,000 -
61200 31 MJM - - 16,000,000 -

Account Number:
Account: Utility Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 14,400,000
31 SJR - - 14,400,000 -
31 CRJ - - 14,400,000 -
31 CPJ - - 14,400,000 -
31 PJR - - 14,400,000 -
 PT CAHAYA
GENERAL LEDGER
31 PCB 0 0 14,400,000 -
61300 31 MJM - - 14,400,000 -

Account Number:
Account: Telepon Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,800,000
31 SJR - - 10,800,000 -
31 CRJ - - 10,800,000 -
31 CPJ - - 10,800,000 -
31 PJR - - 10,800,000 -
31 PCB 0 0 10,800,000 -
61400 31 MJM - - 10,800,000 -

Account Number:
Account: Wages & Salaries GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 53,000,000
31 SJR - - 53,000,000 -
31 CRJ - - 53,000,000 -
31 CPJ 9,000,000 - 62,000,000 -
31 PJR - - 62,000,000 -
31 PCB 0 0 62,000,000 -
62100 31 MJM - - 62,000,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER 62110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 25,000,000
31 SJR - - 25,000,000 -
31 CRJ - - 25,000,000 -
31 CPJ - - 25,000,000 -
31 PJR - - 25,000,000 -
31 PCB 0 0 25,000,000 -
62110 31 MJM - - 25,000,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,200,000
31 SJR - - 15,200,000 -
31 CRJ - - 15,200,000 -
31 CPJ - - 15,200,000 -
31 PJR - - 15,200,000 -
31 PCB 0 0 15,200,000 -
 PT CAHAYA
GENERAL LEDGER
62200 31 MJM - - 15,200,000 -

Account Number:
Account: Maintenance and Repair Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,000,000
31 SJR - - 20,000,000 -
31 CRJ - - 20,000,000 -
31 CPJ - - 20,000,000 -
31 PJR - - 20,000,000 -
31 PCB 900,000 0 20,900,000 -
62300 31 MJM - - 20,900,000 -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,000,000
31 SJR - - 4,000,000 -
31 CRJ - - 4,000,000 -
31 CPJ - - 4,000,000 -
31 PJR - - 4,000,000 -
31 PCB 0 0 4,000,000 -
62400 31 MJM - - 4,000,000 -

Account Number:
Account: Depreciation Building GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 27,500,000
31 SJR - - 27,500,000 -
31 CRJ - - 27,500,000 -
31 CPJ - - 27,500,000 -
31 PJR - - 27,500,000 -
31 PCB 0 0 27,500,000 -
62500 31 MJM - - 27,500,000 -

Account Number:
Account: Depreciation Vehicles GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB 0 0 - -
62600 31 MJM - - - -
 PT CAHAYA
GENERAL LEDGER

Account Number:
Account: Depreciation Equipment GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB 0 0 - -
62700 31 MJM - - - -

Account Number:
Account: Insurance Expense GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,000,000.00
31 SJR - - 13,000,000 -
31 CRJ - - 13,000,000 -
31 CPJ - - 13,000,000 -
31 PJR - - 13,000,000 -
31 PCB 0 0 13,000,000 -
62800 31 MJM - - 13,000,000 -

Account Number:
Account: Late Fee Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ 440,000 - 440,000 -
31 PJR - - 440,000 -
31 PCB 0 0 440,000 -
62900 31 MJM - - 440,000 -

Account Number:
Account: Interest Income GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,000,000
31 SJR - - - 7,000,000
31 CRJ - - - 7,000,000
31 CPJ - - - 7,000,000
31 PJR - - - 7,000,000
31 PCB - 0 - 7,000,000
81100 31 MJM - - - 7,000,000
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 17,000,000
31 SJR - - - 17,000,000
31 CRJ - - - 17,000,000
31 CPJ - - - 17,000,000
31 PJR - - - 17,000,000
31 PCB 0 0 - 17,000,000
81200 31 MJM - - - 17,000,000

Account Number:
Account: Gain/Loss Sales Vehicles GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance -
31 SJR - - - -
31 CRJ 4,000,000 - 4,000,000 -
31 CPJ - - 4,000,000 -
31 PJR - - 4,000,000 -
31 PCB - 0 4,000,000 -
81300 31 MJM - - 4,000,000 -

Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,140,000
31 SJR - - 8,140,000 -
31 CRJ - - 8,140,000 -
31 CPJ 1,800,000 - 9,940,000 -
31 PJR - - 9,940,000 -
31 PCB 0 0 9,940,000 -
82100 31 MJM - - 9,940,000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 15,000,000
31 SJR - - 15,000,000 -
31 CRJ - - 15,000,000 -
31 CPJ - - 15,000,000 -
31 PJR - - 15,000,000 -
31 PCB 0 0 15,000,000 -
82200 31 MJM - - 15,000,000 -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER
 PT CAHAYA
GENERAL LEDGER
Account: Income Taxes Expense GENERAL LEDGER 82300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB 0 0 - -
82300 31 MJM - - - -
MENU
 PT CAHAYA
TRIAL BALANCE
December 31, 2018
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
6 11110 Cash In Bank 323,755,000 -
7 11120 Petty Cash 6,000,000 -
8 11210 Accounts Receivable 224,420,000 -
9 11220 Allowance for Uncollectible Accounts - 7,200,000
10 11310 Merchandise Inventory 113,000,000 -
11 11320 Office Supplies 14,550,000 -
12 11410 Prepaid Rent 3,000,000 -
13 11430 Prepaid Insurance 8,000,000 -
14 11440 Vat In 119,360,000 -
15 12100 Stock Investment 670,000,000 -
16 13100 Land 550,000,000 -
17 13210 Building at Cost 320,000,000 -
18 13220 Accumulated DepreciationBuilding - 30,500,000
19 13301 Vehicles at Cost - -
20 13302 Accumalated Depreciation Vehicles - -
21 13401 Equipment at Cost 130,000,000 -
22 13402 Accumalated Depreciation Equipment - 43,000,000
23 21110 Credit Card - -
24 21210 Account Payable - 78,760,000
25 21211 Accrued Expense - 400,000
26 21212 Income Taxes Payable - 185,000
27 21320 VAT Out - 166,380,000
28 22100 Bank Mandiri Loan - 182,000,000
29 31100 Command Stock - 1,580,000,000
30 31200 Retained Earning - 106,000,000
31 31300 Income Summary - -
32 31400 Devidend - -
33 41100 Sales - 1,298,800,000
34 42100 Freight Collected - 17,350,000
35 42200 Late Fee Collected - -
36 42300 Sales Discount 17,330,000 -
37 51100 Cost Of Good Sold 769,480,000 -
38 52000 Fregiht Paid 2,440,000 -
39 53000 Purchase Discount - 3,840,000
40 61100 Advertising Expense 28,900,000 -
41 61200 In Store Promotion Expense 16,000,000 -
42 61300 Utility Expense 14,400,000 -
43 61400 Telepon Expense 10,800,000 -
44 62100 Wages & Salaries 62,000,000 -
45 62110 Rent Expense 25,000,000 -
46 62200 Supplies Expense 15,200,000 -
47 62300 Maintenance and Repair Expense 20,900,000 -
48 62400 Bad Debts Expense 4,000,000 -
49 62500 Depreciation Building 27,500,000 -
50 62600 Depreciation Vehicles - -
51 62700 Depreciation Equipment - -
52 62800 Insurance Expense 13,000,000 -
53 62900 Late Fee Expense 440,000 -
54 81100 Interest Income - 7,000,000
55 81200 Devidend Income - 17,000,000
56 81300 Gain/Loss Sales Vehicles 4,000,000 -
57 82100 Interest Expense 9,940,000 -
58 82200 Bank Service Charge 15,000,000 -
59 82300 Income Taxes Expense - -
Amount 3,538,415,000 3,538,415,000

-
MENU
No Peserta: …….

Nama Peserta: ………………………………………………………………………………………..

PT CAHAYA
Memorial Journal (ADJUSTMENT)
December 2018 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 BM12-3 Depreciation Building 62500 1,000,000
Depreciation Equipment 62700 800,000
Accumulated DepreciationBuilding 13220 1,000,000
Accumalated Depreciation Equipment 13402 800,000

31 BM12-4 Supplies Expense 62200 11,550,000

Insurance Expense 62800 1,500,000
Office Supplies 11320 11,550,000
Prepaid Insurance 11430 1,500,000

31 BM12-5 Income Taxes Expense 82300 13,161,500

Income Taxes Payable 21212 13,161,500
 28,011,500 28,011,500
- -

62500 1,000,000.00 -
62700 800,000.00 -
13220 - 1,000,000.00
13402 - 800,000.00
62200 11,550,000.00 -
62800 1,500,000.00 -
11320 - 11,550,000.00
11430 - 1,500,000.00
82300 13,161,500.00 -
21212 - 13,161,500.00

01♦

28,011,500.00 28,011,500.00

-
MENU
-
 PT CAHAYA
GENERAL LEDGER

Account Number:
Account: Cash In Bank GENERAL LEDGER 11110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 323,755,000 -
31 Adjusment JM - - 323,755,000 -
11110 31 Closing JM - - 323,755,000 -

Account Number:
Account: Petty Cash GENERAL LEDGER 11120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,000,000 -
31 Adjusment JM - - 6,000,000 -
11120 31 Closing JM - - 6,000,000 -

Account Number:
Account: Accounts Receivable GENERAL LEDGER 11210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 224,420,000 -
31 Adjusment JM - - 224,420,000 -
11210 31 Closing JM - - 224,420,000 -

Account Number:
Account: Allowance for Uncollectible Accounts GENERAL LEDGER 11220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 7,200,000
31 Adjusment JM - - - 7,200,000
11220 31 Closing JM - - - 7,200,000

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 113,000,000 -
31 Adjusment JM - - 113,000,000 -
11310 31 Closing JM - - 113,000,000 -

Account Number:
Account: Office Supplies GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 14,550,000 -
31 Adjusment JM - 11,550,000 3,000,000 -
11320 31 Closing JM - - 3,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11410
 PT CAHAYA
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,000,000 -
31 Adjusment JM - - 3,000,000 -
11410 31 Closing JM - - 3,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11430
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,000,000 -
31 Adjusment JM - 1,500,000 6,500,000 -
11430 31 Closing JM - - 6,500,000 -

Account Number:
Account: Vat In GENERAL LEDGER 11440
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 119,360,000 -
31 Adjusment JM - - 119,360,000 -
11440 31 Closing JM - - 119,360,000 -

Account Number:
Account: Stock Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 670,000,000 -
31 Adjusment JM - - 670,000,000 -
12100 31 Closing JM - - 670,000,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 550,000,000 -
31 Adjusment JM - - 550,000,000 -
13100 31 Closing JM - - 550,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 320,000,000 -
31 Adjusment JM - - 320,000,000 -
13210 31 Closing JM - - 320,000,000 -

Account Number:
Account: Accumulated DepreciationBuilding GENERAL LEDGER 13220
Balance
Date Description Ref. Debit Credit Debit Credit
 PT CAHAYA
GENERAL LEDGER
Dec 31 Opening Balance a - 30,500,000
31 Adjusment JM - 1,000,000 - 31,500,000
13220 31 Closing JM - - - 31,500,000

Account Number:
Account: Vehicles at Cost GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
13301 31 Closing JM - - - -

Account Number:
Account: Accumalated Depreciation Vehicles GENERAL LEDGER 13302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
13302 31 Closing JM - - - -

Account Number:
Account: Equipment at Cost GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 130,000,000 -
31 Adjusment JM - - 130,000,000 -
13401 31 Closing JM - - 130,000,000 -

Account Number:
Account: Accumalated Depreciation Equipment GENERAL LEDGER 13402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 43,000,000
31 Adjusment JM - 800,000 - 43,800,000
13402 31 Closing JM - - - 43,800,000

Account Number:
Account: Credit Card GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21110 31 Closing JM - - - -

Account Number:
Account: Account Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 78,760,000
 PT CAHAYA
GENERAL LEDGER
31 Adjusment JM - - - 78,760,000
21210 31 Closing JM - - - 78,760,000

Account Number:
Account: Accrued Expense GENERAL LEDGER 21211
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 400,000
31 Adjusment JM - - - 400,000
21211 31 Closing JM - - - 400,000

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21212
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 185,000
31 Adjusment JM - 13,161,500 - 13,346,500
21212 31 Closing JM - - - 13,346,500

Account Number:
Account: VAT Out GENERAL LEDGER 21320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 166,380,000
31 Adjusment JM - - - 166,380,000
21320 31 Closing JM - - - 166,380,000

Account Number:
Account: Bank Mandiri Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 182,000,000
31 Adjusment JM - - - 182,000,000
22100 31 Closing JM - - - 182,000,000

Account Number:
Account: Command Stock GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 1,580,000,000
31 Adjusment JM - - - 1,580,000,000
31100 31 Closing JM - - - 1,580,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 106,000,000
31 Adjusment JM - - - 106,000,000
31200 31 Closing JM - 259,648,500 - 365,648,500
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Income Summary GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31300 31 Closing JM 1,343,990,000 1,343,990,000 - -

Account Number:
Account: Devidend GENERAL LEDGER 31400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31400 31 Closing JM - - - -

Account Number:
Account: Freight Collected GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 17,350,000
31 Adjusment JM - - - 17,350,000
42100 31 Closing JM 17,350,000 - - -

Account Number:
Account: Late Fee Collected GENERAL LEDGER 42200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
42200 31 Closing JM - - - -

Account Number:
Account: Sales Discount GENERAL LEDGER 42300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 17,330,000 -
31 Adjusment JM - - 17,330,000 -
42300 31 Closing JM - 17,330,000 - -

Account Number:
Account: Cost Of Good Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 769,480,000 -
31 Adjusment JM - - 769,480,000 -
51100 31 Closing JM - 769,480,000 - -
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Fregiht Paid GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 2,440,000 -
31 Adjusment JM - - 2,440,000 -
31 Closing JM - 2,440,000 - -

Account Number:
Account: Purchase Discount GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 3,840,000
31 Adjusment JM - - - 3,840,000
31 Closing JM 3,840,000 - - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 28,900,000 -
31 Adjusment JM - - 28,900,000 -
31 Closing JM - 28,900,000 - -

Account Number:
Account: In Store Promotion Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 16,000,000 -
31 Adjusment JM - - 16,000,000 -
31 Closing JM - 16,000,000 - -

Account Number:
Account: #REF! GENERAL LEDGER #REF!
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #REF! #REF!
31 Adjusment JM #REF! #REF! #REF! #REF!
31 Closing JM #REF! #REF! #REF! #REF!

Account Number:
Account: Utility Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 14,400,000 -
31 Adjusment JM - - 14,400,000 -
31 Closing JM - 14,400,000 - -

Account Number:
Account: Telepon Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit
 PT CAHAYA
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,800,000 -
31 Adjusment JM - - 10,800,000 -
31 Closing JM - 10,800,000 - -

Account Number:
Account: Wages & Salaries GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 62,000,000 -
31 Adjusment JM - - 62,000,000 -
31 Closing JM - 62,000,000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER 62110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 25,000,000 -
31 Adjusment JM - - 25,000,000 -
31 Closing JM - 25,000,000 - -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 15,200,000 -
31 Adjusment JM 11,550,000 - 26,750,000 -
31 Closing JM - 26,750,000 - -

Account Number:
Account: Maintenance and Repair Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 20,900,000 -
31 Adjusment JM - - 20,900,000 -
31 Closing JM - 20,900,000 - -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,000,000 -
31 Adjusment JM - - 4,000,000 -
31 Closing JM - 4,000,000 - -

Account Number:
Account: Depreciation Building GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 27,500,000 -
 PT CAHAYA
GENERAL LEDGER
31 Adjusment JM 1,000,000 - 28,500,000 -
31 Closing JM - 28,500,000 - -

Account Number:
Account: Depreciation Vehicles GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Depreciation Equipment GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 800,000 - 800,000 -
31 Closing JM - 800,000 - -

Account Number:
Account: Insurance Expense GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 13,000,000 -
31 Adjusment JM 1,500,000 - 14,500,000 -
31 Closing JM - 14,500,000 - -

Account Number:
Account: Late Fee Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 440,000 -
31 Adjusment JM - - 440,000 -
31 Closing JM - 440,000 - -

Account Number:
Account: Interest Income GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 7,000,000
31 Adjusment JM - - - 7,000,000
31 Closing JM 7,000,000 - - -

Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 17,000,000
31 Adjusment JM - - - 17,000,000
31 Closing JM 17,000,000 - - -
 PT CAHAYA
GENERAL LEDGER
Account Number:
Account: Gain/Loss Sales Vehicles GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,000,000 -
31 Adjusment JM - - 4,000,000 -
31 Closing JM - 4,000,000 - -

Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 9,940,000 -
31 Adjusment JM - - 9,940,000 -
31 Closing JM - 9,940,000 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 15,000,000 -
31 Adjusment JM - - 15,000,000 -
31 Closing JM - 15,000,000 - -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 82300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 13,161,500 - 13,161,500 -
31 Closing JM - 13,161,500 - -

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER
 PT CAHAYA
GENERAL LEDGER
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A
 MENU

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:

Account Number:
Account Number:

Account Number:

Account Number:
 PT CAHAYA
worksheet desember 2018
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11110 Cash In Bank 323,755,000 - - - 323,755,000 - - -
11120 Petty Cash 6,000,000 - - - 6,000,000 - - -
11210 Accounts Receivable 224,420,000 - - - 224,420,000 - - -
11220 Allowance for Uncollectible Accounts - 7,200,000 - - - 7,200,000 - -
11310 Merchandise Inventory 113,000,000 - - - 113,000,000 - - -
11320 Office Supplies 14,550,000 - - 11,550,000 3,000,000 - - -
11410 Prepaid Rent 3,000,000 - - - 3,000,000 - - -
11430 Prepaid Insurance 8,000,000 - - 1,500,000 6,500,000 - - -
11440 Vat In 119,360,000 - - - 119,360,000 - - -
12100 Stock Investment 670,000,000 - - - 670,000,000 - - -
13100 Land 550,000,000 - - - 550,000,000 - - -
13210 Building at Cost 320,000,000 - - - 320,000,000 - - -
13220 Accumulated DepreciationBuilding - 30,500,000 - 1,000,000 - 31,500,000 - -
13301 Vehicles at Cost - - - - - - - -
13302 Accumalated Depreciation Vehicles - - - - - - - -
13401 Equipment at Cost 130,000,000 - - - 130,000,000 - - -
13402 Accumalated Depreciation Equipment - 43,000,000 - 800,000 - 43,800,000 - -
21110 Credit Card - - - - - - - -
21210 Account Payable - 78,760,000 - - - 78,760,000 - -
21211 Accrued Expense - 400,000 - - - 400,000 - -
21212 Income Taxes Payable - 185,000 - 13,161,500 - 13,346,500 - -
21320 VAT Out - 166,380,000 - 166,380,000
22100 Bank Mandiri Loan - 182,000,000 - - - 182,000,000 - -
31100 Command Stock - 1,580,000,000 - - - 1,580,000,000 - -
31200 Retained Earning - 106,000,000 - - - 106,000,000 - -
31300 Income Summary - - - - - - - -
31400 Devidend - - - - - - -
Jumlah dipindahkan 2,482,085,000 2,194,425,000 - 28,011,500 2,469,035,000 2,209,386,500 - -

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
 PT CAHAYA
worksheet desember 2018
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No.
Acc. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah pindahan 2,482,085,000 2,194,425,000 - 28,011,500 2,469,035,000 2,209,386,500 - -
41100 Sales - 1,298,800,000 - - - 1,298,800,000 - 1,298,800,000
42100 Freight Collected - 17,350,000 - - - 17,350,000 - 17,350,000
42200 Late Fee Collected - - - - - - - -
42300 Sales Discount 17,330,000 - - - 17,330,000 - 17,330,000 -
51100 Cost Of Good Sold 769,480,000 - - - 769,480,000 - 769,480,000 -
52000 Fregiht Paid 2,440,000 - - - 2,440,000 - 2,440,000 -
53000 Purchase Discount - 3,840,000 - - - 3,840,000 - 3,840,000
61100 Advertising Expense 28,900,000 - - - 28,900,000 - 28,900,000 -
61200 In Store Promotion Expense 16,000,000 - - - 16,000,000 - 16,000,000 -
61300 Utility Expense 14,400,000 - - - 14,400,000 - 14,400,000 -
61400 Telepon Expense 10,800,000 - - - 10,800,000 - 10,800,000 -
62100 Wages & Salaries 62,000,000 - - - 62,000,000 - 62,000,000 -
62110 Rent Expense 25,000,000 - - - 25,000,000 - 25,000,000 -
62200 Supplies Expense 15,200,000 - 11,550,000 - 26,750,000 - 26,750,000 -
62300 Maintenance and Repair Expense 20,900,000 - - - 20,900,000 - 20,900,000 -
62400 Bad Debts Expense 4,000,000 - - - 4,000,000 - 4,000,000 -
62500 Depreciation Building 27,500,000 - 1,000,000 - 28,500,000 - 28,500,000 -
62600 Depreciation Vehicles - - - - - - - -
62700 Depreciation Equipment - - 800,000 - 800,000 - 800,000 -
62800 Insurance Expense 13,000,000 - 1,500,000 - 14,500,000 - 14,500,000 -
62900 Late Fee Expense 440,000 - - - 440,000 - 440,000 -
81100 Interest Income - 7,000,000 - - - 7,000,000 - 7,000,000
81200 Devidend Income - 17,000,000 - - - 17,000,000 - 17,000,000
81300 Gain/Loss Sales Vehicles 4,000,000 - - - 4,000,000 - 4,000,000 -
82100 Interest Expense 9,940,000 - - - 9,940,000 - 9,940,000 -
82200 Bank Service Charge 15,000,000 - - - 15,000,000 - 15,000,000 -
82300 Income Taxes Expense - - 13,161,500 - 13,161,500 - 13,161,500 -
3,538,415,000 3,538,415,000 28,011,500 28,011,500 3,553,376,500 3,553,376,500 1,084,341,500 1,343,990,000
31300 Income Summary - - 259,648,500
- - 1,343,990,000 1,343,990,000
CAHAYA
desember 2018
Balance Sheet
DEBIT CREDIT
323,755,000 -
6,000,000 -
224,420,000 -
- 7,200,000
113,000,000 -
3,000,000 -
3,000,000 -
6,500,000 -
119,360,000 -
670,000,000 -
550,000,000 -
320,000,000 -
- 31,500,000
- -
- -
130,000,000 -
- 43,800,000
- -
- 78,760,000
- 400,000
- 13,346,500
- 166,380,000
- 182,000,000
- 1,580,000,000
- 106,000,000
- -
- -
2,469,035,000 2,209,386,500

Balance Sheet
CAHAYA
desember 2018
Balance Sheet
DEBIT CREDIT
DEBIT CREDIT
2,469,035,000 2,209,386,500
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
2,469,035,000 2,209,386,500
259,648,500
2,469,035,000 2,469,035,000
 PT CAHAYA
INCOME STATEMENT
For The Year Ended, December, 31, 2018
41100 Sales Rp 1,298,800,000

42100 Freight Collected Rp 17,350,000

42200 Late Fee Collected Rp -

42300 Sales Discount Rp (17,330,000)

Net Sales Rp 1,298,820,000

51100 Cost Of Good Sold Rp (769,480,000)

52000 Fregiht Paid Rp (2,440,000)

53000 Purchase Discount Rp 3,840,000

Cost Of Good Sold Rp (768,080,000)

Gross Profit Rp 530,740,000

Operating Expense

61100 Advertising Expense Rp (28,900,000)

61200 In Store Promotion Expense Rp (16,000,000)

61300 Utility Expense Rp (14,400,000)

61400 Telepon Expense Rp (10,800,000)

62100 Wages & Salaries Rp (62,000,000)

62110 Rent Expense Rp (25,000,000)

62200 Supplies Expense Rp (26,750,000)

62300 Maintenance and Repair Expense Rp (20,900,000)

62400 Bad Debts Expense Rp (4,000,000)

62500 Depreciation Building Rp (28,500,000)

62600 Depreciation Vehicles Rp -

62700 Depreciation Equipment Rp (800,000)

62800 Insurance Expense Rp (14,500,000)

62900 Late Fee Expense Rp (440,000)

Amount Rp (252,990,000)

Operating Profit Rp 277,750,000

Other Income/Expense

Other Income

81100 Interest Income Rp 7,000,000

81200 Devidend Income Rp 17,000,000

Amount Rp 24,000,000

Other Expense
81300 Gain/Loss Sales Vehicles Rp (4,000,000)

82100 Interest Expense Rp (9,940,000)

82200 Bank Service Charge Rp (15,000,000)

Amount Rp (28,940,000)

Total Other Income/Expense Rp (4,940,000)

Earning Before Taxes Rp 272,810,000

82300 Income Taxes Expense Rp (13,161,500)

Earning After Taxes Rp 259,648,500

Rp -
MENU
 #VALUE!
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

Description Commond Stock Retained Earning Total

Balance at december, 31, 2017 1,580,000,000 106,000,000 1,686,000,000

Net Income 259,648,500 259,648,500

Dividen -

Balance Sheet December, 31, 2018 1,580,000,000 365,648,500 1,945,648,500

MENU
 PT CAHAYA
BALANCE SHEET
AS AT DECEMBER, 31, 2018 and 2017

ASSETS 2018 2017 LIABILITIES & EQUITIES 2018

Current Assets Current Liabilities
11110 Cash In Bank 323,755,000 Credit Card -

11120 Petty Cash 6,000,000 Account Payable 78,760,000

11210 Accounts Receivable 224,420,000 Accrued Expense 400,000

11220 Allowance for Uncollectible Accounts (7,200,000) - Income Taxes Payable 13,346,500

11310 Merchandise Inventory 113,000,000 VAT Out 166,380,000

11320 Office Supplies 3,000,000 Amount 258,886,500

11410 Prepaid Rent 3,000,000

11430 Prepaid Insurance 6,500,000 Long Term Debts
11440 Vat In 119,360,000 Bank Mandiri Loan 182,000,000

Amount 791,835,000 -
Equities
- Command Stock 1,580,000,000

Non Current Assets Retained Earning 365,648,500

12100 Stock Investment 670,000,000

13100 Land 550,000,000 Amount 1,945,648,500

13210 Building at Cost 320,000,000

13220 Accumulated DepreciationBuilding (31,500,000)
13301 Vehicles at Cost -
13302 Accumalated Depreciation Vehicles -
13401 Equipment at Cost 130,000,000
13402 Accumalated Depreciation Equipment (43,800,000)
Amount 1,594,700,000 -

Total Assets 2,386,535,000 - Total Liabilities & Equites 2,386,535,000

- -

-
T CAHAYA
ALANCE SHEET MENU
MBER, 31, 2018 and 2017

2017

21110

21210

21211

21212

21320

22100

31100

31200

42300

-
#REF!
 PT CAHAYA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2018
OPERATING ACTIVITIES
51100 Earning After Taxes Rp 259,648,500
62400 Bad Debts Expense
62500 Depreciation Building
11210 Accounts Receivable Increase/Decrease (224,420,000)
11220 Allowance for Uncollectible Accounts Increase/Decrease 7,200,000
11310 Merchandise Inventory Increase/Decrease (113,000,000)
11320 Office Supplies Increase/Decrease (3,000,000)
11410 Prepaid Rent Increase/Decrease (3,000,000)
11430 Prepaid Insurance Increase/Decrease (6,500,000)
11440 Vat In Increase/Decrease (119,360,000)
21110 Credit Card Increase/Decrease -
21210 Account Payable Increase/Decrease 78,760,000
21211 Accrued Expense Increase/Decrease 400,000
21212 Income Taxes Payable Increase/Decrease 13,346,500
21320 VAT Out Increase/Decrease 166,380,000

Net Cash flow from operating activities 56,455,000

INVESTING ACTIVITIES
Change for Vehicles (670,000,000)
Change for Vehicles (550,000,000)
Change for Vehicles (320,000,000)
Change for Vehicles 31,500,000
Change for Vehicles (130,000,000)
Change for Vehicles 43,800,000
(1,594,700,000)
Net cash flow used to Investing activities -
FINANCING ACTIVITIES
Payment of Devidend 1,580,000,000
106,000,000
Payment Bank Loan 182,000,000
 Net cash flow Used to Investing activities 1,868,000,000
Increase/Decrease Cash & Equivalent Cash 329,755,000
Cash & Equivalent Cash 31 desember 2017 -
Cash & Equivalent Cash 31 desember 2018 329,755,000

329,755,000
Operating Activities Used -
Indirect Method
 PT CAHAYA MENU
Memorial Journal (CLOSING ENTRY)
December 2018 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-18 BM-13 Sales 41100 1,298,800,000.00
Freight Collected 42100 17,350,000.00
Interest Income 81100 7,000,000.00
Devidend Income 81200 17,000,000.00
Purchase Discount 53000 3,840,000.00
Income Summary 31300 1,343,990,000.00

31-Dec-18 BM-14 Income Summary 31300 1,084,341,500.00

Sales Discount 42300 17,330,000.00
Cost Of Good Sold 51100 769,480,000.00
Fregiht Paid 52000 2,440,000.00
Advertising Expense 61100 28,900,000.00
In Store Promotion Expense 61200 16,000,000.00
Utility Expense 61300 14,400,000.00
Telepon Expense 61400 10,800,000.00
Wages & Salaries 62100 62,000,000.00
Rent Expense 62110 25,000,000.00
Supplies Expense 62200 26,750,000.00
Maintenance and Repair Expense 62300 20,900,000.00
Bad Debts Expense 62400 4,000,000.00
Depreciation Building 62500 28,500,000.00
Depreciation Vehicles 62600 -
Depreciation Equipment 62700 800,000.00
Insurance Expense 62800 14,500,000.00
Late Fee Expense 62900 440,000.00
Gain/Loss Sales Vehicles 81300 4,000,000.00
Interest Expense 82100 9,940,000.00
Bank Service Charge 82200 15,000,000.00
Income Taxes Expense 82300 13,161,500.00

31-Dec-18 BM-15 Income Summary 31300 259,648,500.00

Retained Earning 31200 259,648,500.00

31-Dec-18 BM-16 Devidend 31400 -

Retained Earning 31200 -

Total 2,687,980,000.00 2,687,980,000.00

 -

REKAPITULASI :
41100 1,298,800,000.00 -
42100 17,350,000.00 -
81100 7,000,000.00 -
81200 17,000,000.00 -
53000 3,840,000.00 -
31300 1,343,990,000.00 1,343,990,000.00
42300 - 17,330,000.00
51100 - 769,480,000.00
52000 - 2,440,000.00
61100 - 28,900,000.00
61200 - 16,000,000.00
61300 - 14,400,000.00
61400 - 10,800,000.00
62100 - 62,000,000.00
62110 - 25,000,000.00
62200 - 26,750,000.00
62300 - 20,900,000.00
62400 - 4,000,000.00
62500 - 28,500,000.00
62700 - 800,000.00
62800 - 14,500,000.00
62900 - 440,000.00
81300 - 4,000,000.00
82100 - 9,940,000.00
82200 - 15,000,000.00
82300 - 13,161,500.00
31200 - 259,648,500.00
- -
2,687,980,000.00 2,687,980,000.00

-
 PT CAHAYA
CLOSING BALANCE
December 31, 2018
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO. MENU
11110 Cash In Bank 323,755,000 -

11120 Petty Cash 6,000,000 -

11210 Accounts Receivable 224,420,000 -

11220 Allowance for Uncollectible Accounts - 7,200,000

11310 Merchandise Inventory 113,000,000 -

11320 Office Supplies 3,000,000 -

11410 Prepaid Rent 3,000,000 -

11430 Prepaid Insurance 6,500,000 -

11440 Vat In 119,360,000 -

12100 Stock Investment 670,000,000 -

13100 Land 550,000,000 -

13210 Building at Cost 320,000,000 -

13220 Accumulated DepreciationBuilding - 31,500,000

13301 Vehicles at Cost - -

13302 Accumalated Depreciation Vehicles - -

13401 Equipment at Cost 130,000,000 -

13402 Accumalated Depreciation Equipment - 43,800,000

21110 Credit Card - -

21210 Account Payable - 78,760,000

21211 Accrued Expense - 400,000

21212 Income Taxes Payable - 13,346,500

21320 VAT Out - 166,380,000

22100 Bank Mandiri Loan - 182,000,000

31100 Command Stock - 1,580,000,000

31200 Retained Earning - 365,648,500

2,469,035,000 2,469,035,000