PT SEJAHTERA

INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018
( In Rupiah ) METODE : FIFO

INVOICE IN OUT BALANCE

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

Des 1 SG-F Persediaan awal 80 Rp 500,000 Rp 40,000,000

4 FPJ12-1 SALES 20 Rp 500,000 Rp 10,000,000 60 Rp 500,000 Rp 30,000,000

5 NP2-12 PURCHASE 18 Rp 500,000 Rp 9,000,000 78 Rp 500,000 Rp 39,000,000

5 BM12-1 PURCHASE RETUR 2 Rp 500,000 Rp 1,000,000 76 Rp 500,000 Rp 38,000,000

8 FPJ12-2 SALES 8 Rp 500,000 Rp 4,000,000 68 Rp 500,000 Rp 34,000,000

9 NK12-1 KONTAN 6 Rp 500,000 Rp 3,000,000 62 Rp 500,000 Rp 31,000,000

13 LI4-12 PURCHASE 22 Rp 600,000 Rp 13,200,000 62 Rp 500,000 Rp 31,000,000

22 Rp 600,000 Rp 13,200,000

14 FPJ12-3 SALES 10 Rp 500,000 Rp 5,000,000 52 Rp 500,000 Rp 26,000,000

22 Rp 600,000 Rp 13,200,000

20 FPJ12-4 SALES 15 Rp 500,000 Rp 7,500,000 37 Rp 500,000 Rp 18,500,000

22 Rp 600,000 Rp 13,200,000

25 BM12-2 SALES RETURNS 1 Rp 500,000 Rp 500,000 38 Rp 500,000 Rp 19,000,000

22 Rp 600,000 Rp 13,200,000

Total …………………………… 60 Rp 32,200,000

 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018
( In Rupiah ) METODE : FIFO
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 SG-V Persediaan awal 70 Rp 600,000 Rp 42,000,000

4 FPJ12-1 SALES 15 Rp 600,000 Rp 9,000,000 55 Rp 600,000 Rp 33,000,000

5 NP2-12 PURCHASE 10 Rp 600,000 Rp 6,000,000 65 Rp 600,000 Rp 39,000,000

5 BM12-1 PURCHASE RETUR 2 Rp 600,000 Rp 1,200,000 63 Rp 600,000 Rp 37,800,000

8 FPJ12-2 SALES 8 Rp 600,000 Rp 4,800,000 55 Rp 600,000 Rp 33,000,000

9 NK12-1 KONTAN 10 Rp 600,000 Rp 6,000,000 45 Rp 600,000 Rp 27,000,000

13 LI4-12 PURCHASE 20 Rp 600,000 Rp 12,000,000 65 Rp 600,000 Rp 39,000,000

14 FPJ12-3 SALES 10 Rp 600,000 Rp 6,000,000 55 Rp 600,000 Rp 33,000,000

20 FPJ12-4 SALES 10 Rp 600,000 Rp 6,000,000 45 Rp 600,000 Rp 27,000,000

Saldo Persediaan Akhir …………………………… 45 Rp 600,000 Rp 27,000,000

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

NO CUSTOMER BALANCE

C001 Toko Benua Jaya Rp 74,350,000.00

C002 Toko Serasi Rp 15,110,000.00
C003 Toko Angel Rp 18,845,000.00
C004 Toko Kencana Rp 23,355,000.00

Total ……………… Rp 131,660,000.00

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

NO SUPPLIER BALANCE

S001 PT Nusa Indah Rp 23,320,000.00

S002 PT Dian Persada Rp 27,720,000.00
S003 PT Mekar Nusa Dua

Total ……………… Rp 51,040,000.00

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

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame Rp 32,200,000.00

SG-V Samsung Galaxy V Rp 27,000,000.00

Total ……………… Rp 59,200,000.00

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

Nama : TOKO BENUA JAYA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1. FPJ11-10, '20/11/2018 Rp 23,100,000

2018 4. Penjualan FPJ12-1 Rp 51,250,000 Rp 74,350,000

Nama : TOKO SERASI Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1. FPJ1-11, '25/11/2018 Rp 16,500,000

2018 9. Penjualan FPJ12-2 Rp 15,110,000 Rp 31,610,000

12. Pelunasan FPJ1-11, '25/11/2018 Rp 16,500,000 Rp 15,110,000

Nama : TOKO ANGEL Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Des 14. Penjualan FPJ12-3, 14/12/2018 Rp 18,845,000 Rp 18,845,000

2018

Nama : TOKO KENCANA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1. FPJ11-12, '30/11/2018 Rp 17,600,000

2018 5. Pelunasa FPJ11-12, '30/11/2018 Rp 17,600,000 Rp -

20. FPJ2-4, 20/12/2018 Rp 24,235,000 Rp 24,235,000

25. NK, RNP5-12, 25/2/208 Rp 880,000 Rp 23,355,000

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

Nama : PT NUSA INDAH Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1. NP8-11, '18/11/2018 Rp 23,100,000

2018 5. Pembelian NP2-12 Rp 26,950,000 Rp 50,050,000

5. NB, RNP3-12 / BM12-1 Rp 3,630,000 Rp 46,420,000

20. Pelunasan NP8-11, '18/11/2018 Rp 23,100,000 Rp 23,320,000

Nama : PT DIAN PERSADA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1. LIJ-14, '30/11/2018 Rp 33,000,000

2018 9. Pelunasan LIJ-4, '30/11/2018 Rp 33,000,000 Rp -

13. LI4-12, 13/12/2018 Rp 27,720,000 Rp 27,720,000

Nama : PT MEKAR NUSA DUA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

Des

2018
 PT SEJAHTERA
PETTY CASH
DECEMBER, 2018
( In Rupiah )

EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

Des 2 VKK12-1 Pembelian Perlengkapan Toko Store Supplies 1-1320 Rp 800,000 Rp 800,000

2018 5 VKK12-2 Tagihan Rek. Telpon Bln November 2018 Accrued Expense 2-1211 Rp 450,000 Rp 450,000

7 VKK12-3 Tagihan Rek. Listrik Bln November 2018 Accrued Expense 2-1211 Rp 750,000 Rp 750,000

8 VKK12-4 Tagihan Rek. PAM Bln November 2018 Accrued Expense 2-1211 Rp 475,000 Rp 475,000

Maintenance and
16 VKK12-5 Pemeliharaan dan reparasi alat-alat Repair Expense 6-2300 Rp 550,000 Rp 550,000

TOTAL ……………………………. Rp 3,025,000 Rp 3,025,000

Date Signature

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

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

 PT SEJAHTERA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des 2 FPJ12-1 Cost Of Goods Sold 5-1100 Rp 19,000,000 -
2018 Marchandise Inventory 1-1310 - Rp 19,000,000

5 BM12-1 Account Payable 2-1210 Rp 2,420,000 -

Marchandise Inventory 1-1310 - Rp 2,200,000
Value Added Tax In 1-1430 - Rp 220,000
PT.NUSA INDAH

9 FPJ12-2 Cost Of Goods Sold 5-1100 Rp 8,800,000 -

Marchandise Inventory 1-1310 Rp 8,800,000

9 NK12-1 Cost Of Goods Sold 5-1100 Rp 9,000,000 -

Marchandise Inventory 1-1310 - Rp 9,000,000

14 FPJ12-3 Cost Of Goods Sold 5-1100 Rp 11,000,000

Marchandise Inventory 1-1310 Rp 11,000,000

20 FPJ12-4 Cost Of Goods Sold 5-1100 Rp 13,500,000

Marchandise Inventory 1-1310 Rp 13,500,000

25 BM12-2 Sales Returns 4-2400 Rp 800,000

Value Added Taxes – Out 2-1213 Rp 80,000
Accounts Receivable 1-1210 Rp 880,000
TOKO KENCANA
Marchandise Inventory 1-1310 Rp 500,000
Cost Of Good Sold 5-1100 Rp 500,000

TOTAL ……………………. Rp 65,100,000 Rp 65,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1310 Rp 500,000 1-1210 Rp 880,000
2-1210 Rp 2,420,000 1-1310 Rp 63,500,000
2-1213 Rp 80,000 1-1430 Rp 220,000
4-2400 Rp 800,000 5-1100 Rp 500,000
5-1100 Rp 61,300,000
Date Signature
TOTAL Rp 65,100,000 TOTAL Rp 65,100,000
Prepare By : ............. ...............

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

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

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

 PT SEJAHTERA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT

EVIDEN OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NUMBER CASH IN BANK
RECEIVABLE ACCOUNTS
ACCOUNT ACCOUNTS NO TOTAL ACCOUNT TOTAL
NO

Des 5 BKM12-1 TOKO KENCANA Rp 17,424,000 Sales Discount 4-2300 Rp 176,000 Rp 17,600,000

2018 9 NK12-1 KONTAN Rp 15,011,400 Sales Discount 4-2300 Rp 276,000 SALES 4-1100 Rp 13,800,000
- - - - - - - - - Value Added Taxes – Out 2-1213 Rp 1,352,400
- - - - - - - - - Freight Collected 4-2100 Rp 135,000
11 BKM12-2 VEHICLE Rp 49,000,000 - - - - Vehicle at cost 1-3301 Rp 96,000,000
Acc. Dep. Vehicles 1-3302 Rp 38,000,000
Gain/Loss Sales Vehicles 8-1300 Rp 9,000,000
12 BKM12-3 TOKO SERASI Rp 16,500,000 Rp 16,500,000

TOTAL ………………… Rp 97,935,400 Rp 47,452,000 Rp 34,100,000 Rp 111,287,400

ACCOUNT NUMBER…………………. 1-1120 1-1210

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
1-1120 Rp 97,935,400 1-1210 Rp 34,100,000
1-3302 Rp 38,000,000 1-3301 Rp 96,000,000
4-2300 Rp 452,000 2-1213 Rp 1,352,400
8-1300 Rp 9,000,000 4-1100 Rp 13,800,000
4-2100 Rp 135,000
TOTAL Rp 145,387,400 TOTAL Rp 145,387,400
 PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES VAT OUT
RECEIVABLE COLLECTED

Des 4 FPJ12-1 TOKO BENUA JAYA Rp 32,485,000 Rp 29,500,000 Rp 2,950,000 Rp 35,000

2018 8 FPJ12-2 TOKO SERASI Rp 15,110,000 Rp 13,600,000 Rp 1,360,000 Rp 150,000
14 FPJ12-3 TOKO ANGEL Rp 18,845,000 Rp 17,000,000 Rp 1,700,000 Rp 145,000
20 FPJ12-4 TOKO KENCANA Rp 24,235,000 Rp 22,000,000 Rp 2,200,000 Rp 35,000

Rp 90,675,000 Rp 82,100,000 Rp 8,210,000 Rp 365,000

ACCOUNT NUMBER……………. 1-1210 4-1100 2-1213 4-2100

Date Signature RECAPITULATION

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

Posted 1-1210 90,675,000 2-1213 Rp 8,210,000

By : ............ .................... 4-1100 Rp 82,100,000

4-2100 Rp 365,000
TOTAL Rp 90,675,000 TOTAL Rp 90,675,000
 PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE
NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL DISCOUNT ACCOUNT ACC NO. TOTAL

Des 9 BKK12-1 PT. DIAN PERSADA Rp 33,000,000 - - - Rp 660,000 Rp 32,340,000 - - -

2018 10 BKK12-2 Pengisian Kembali Dana Kas Kecil - Petty Cash 1-1100 Rp 2,475,000 Rp 2,475,000 - - -
13 BKK12-3 Pemb. PPN & PPH November 2018 - Value Added Taxes – Out 2-1213 Rp 8,500,000 Rp 4,625,000 Value Added Tax – In 1-1430 Rp 4,000,000
- - - - Income Tax Payable 2-1212 Rp 125,000 - - - - -

20 BKK12-4 PT.NUSA INDAH Rp 23,100,000 Late Fee Expense 6-2900 Rp 231,000 Rp 23,331,000

26 BKK12-5 Angsuran Bank BNI Bank BNI 46 Loan 2-2100 Rp 9,849,682

- - - Interest Expense 9-1100 Rp 1,150,318 Rp 11,000,000
30 BKK12-6 Pembayaran Gaji Karyawan Wages & Salaries 6-1100 Rp 13,250,000 Rp 12,633,800 Employee Receivable 1-1230 Rp 500,000

- - - - - - - - - Income Tax Payable 2-1212 Rp 116,200

30 BKK12-7 Pelunasan Kartu Kredit Credit Card 2-1110 Rp 4,200,000 Rp 4,200,000

TOTAL ………………… Rp 56,100,000 Rp 39,781,000 Rp 660,000 Rp 90,604,800 Rp 4,616,200

ACCOUNT NUMBER…………………. 2-1210 5-3000 1-1120

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1100 Rp 2,475,000 1-1120 Rp 90,604,800
2-1110 Rp 4,200,000 1-1230 Rp 500,000
2-1210 Rp 56,100,000 1-1430 Rp 4,000,000
2-1212 Rp 125,000 2-1212 Rp 116,200
2-1213 Rp 8,500,000 5-3000 Rp 660,000
2-2100 Rp 9,849,682
6-1100 Rp 13,250,000
Date Signature 6-2900 Rp 231,000
9-1100 Rp 1,150,318
Prepare By : ............. ....................
TOTAL Rp 95,881,000 TOTAL Rp 95,881,000
Posted By : ............ ....................
 PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE

VAT IN ACCOUNT PAYABLE
INVENTORY

Des 5 NP2-12 PT. NUSA INDAH Rp 15,000,000 Rp 1,500,000 Rp 16,500,000

13 LI4-12 PT. DIAN PERSADA Rp 25,200,000 Rp 2,520,000 Rp 27,720,000

2018

TOTAL……………. Rp 40,200,000 Rp 4,020,000 Rp 44,220,000

ACCOUNT NUMBER …………… 1-1310 1-1430 2-1210

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ .................... 1-1310 40,200,000 2-1210 44,220,000
1-1430 4,020,000

TOTAL Rp 44,220,000 TOTAL Rp 44,220,000

 PT INSAN MANDIRI
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash 3,000,000
11120 Cash In Bank 182,811,550
11130 Marketable Equity Securities
11210 Account Receivable 57,200,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 1,000,000
11310 Merchandise Inventory 82,000,000
11320 Store Supplies 6,800,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 4,000,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles 96,000,000
13302 Accumulated Depreciation – Vehicles 38,000,000
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 13,750,000
21110 Credit Card 4,200,000
21210 Account Payable 56,100,000
21211 Accrued Expense 1,675,000
21212 Income Tax Payable 125,000
21213 Value Added Taxes Out 8,500,000
22100 Bank BNI'46 Medan Loan 135,331,547
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 629,845,000
42100 Freight Collected 7,500,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,500,000
42400 Sales Return 9,000,000
51100 Cost Of Goods Sold 323,440,000
52000 Freight Paid 1,220,000
53000 Purchases Discount
61100 Wages & Salaries 51,550,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon & Electricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,000,000
62400 Bad Debts Expense -
62500 Depreciation Expense – Building 13,200,000
62600 Depreciation Expense – Vehicles 11,000,000
62700 Depreciation Expense – Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles -
91100 Interest Expense 17,981,547
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450
Jumlah 1,708,076,547 1,708,076,547
 PT SEJAHTERA
LEDGER
DECEMBER 31, 2018
(In Rupiah)

Nama : Petty Cash Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 3,000,000
2018 31 Cash Payment Journal Rp 2,475,000 Rp 5,475,000
31 Petty Cash Rp 3,025,000 Rp 2,450,000

Nama : CASH IN BANK Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 182,811,550
2018 31 Cash Receip Journal Rp 97,935,400 Rp 280,746,950
31 Cash Payment Journal Rp 90,604,800 Rp 190,142,150
31 Adjusment Journal Rp 6,270,000 Rp 196,412,150

Nama : Marketable Equity Securities Nomor : 1-1130

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo
2018

Nama : Account Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 57,200,000
2018 31 Sales Journal Rp 90,675,000 Rp 147,875,000
31 Cash Receip Journal Rp 34,100,000 Rp 113,775,000
31 General Journal Rp 880,000 Rp 112,895,000

Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 4,000,000
2018 31 Adjusment Journal Rp 5,644,750 Rp 9,644,750

Nama : Employee Receivable Nomor : 1-1230

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 1,000,000
2018 Rp 500,000 Rp 500,000
Nama : Merchandise Inventory Nomor : 1-1310
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 82,000,000
2018 31 Purchase Journal 40,200,000 Rp 122,200,000
31 General Journal Rp 63,500,000 Rp 58,700,000
31 General Journal Rp 500,000 Rp 59,200,000

Nama : STORE SUPPLIES Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 6,800,000
2018 31 Petty Cash Rp 800,000 Rp 7,600,000
31 Adjusment Journal Rp 4,600,000 Rp 3,000,000

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 10,000,000
2018 31 Adjusment Journal Rp 850,000 Rp 9,150,000

Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 4,250,000
2018 31 Adjusment Journal Rp 2,000,000 Rp 2,250,000

Nama : Value Added Taxes In Nomor : 1-1430

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 4,000,000
2018 31 Purchase Journal 4,020,000 Rp 8,020,000
31 General Journal Rp 220,000 Rp 7,800,000
31 Cash Payment Journal Rp 4,000,000 Rp 3,800,000

Nama : Investment Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 207,500,000
2018
Nama : Land Nomor : 1-3100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 275,000,000
2018

Nama : Building Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 144,000,000
2018

Nama : Accumulated Depreciation – Building Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 52,800,000
2018 31 Adjusment Journal Rp 1,200,000 Rp 54,000,000

Nama : Vehicles Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 96,000,000
2018 31 Cash Receip Journal Rp 96,000,000 Rp -

Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 38,000,000
2018 31 Cash Receip Journal Rp 38,000,000 Rp -

Nama : Equipment Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 60,000,000
2018
Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 13,750,000
2018 31 Adjusment Journal Rp 1,250,000 Rp 15,000,000

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 4,200,000
2018 31 Cash Payment Journal Rp 4,200,000 Rp -

Nama : Account Payable Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 56,100,000
2018 31 Purchase Journal Rp 44,220,000 Rp 100,320,000
31 General Journal Rp 2,420,000 Rp 97,900,000
31 Cash Payment Journal Rp 56,100,000 Rp 41,800,000

Nama : ACCRUED EXPENSE PAYABLE Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 1,675,000
2018 31 Petty Cash Rp 1,675,000 Rp -
31 Adjusment Journal Rp 1,500,000 Rp 1,500,000

Nama : income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 125,000
2018 31 Cash Payment Journal Rp 125,000 Rp -
31 Cash Payment Journal Rp 116,200 Rp 116,200
31 Adjusment Journal Rp 1,291,319 Rp 1,407,519

Nama : Value Added Taxes Out Nomor : 2-1213

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 8,500,000
31 Cash Payment Journal Rp 8,500,000 Rp -
2018 31 Sales Journal Rp 8,210,000 Rp 8,210,000
31 General Journal Rp 80,000 Rp 8,130,000
31 Cash Receip Journal Rp 1,352,400 Rp 9,482,400
Nama : Bank BNI'46 Medan Loan Nomor : 2-2100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 135,331,547
2018 31 Cash Payment Journal Rp 9,849,682 Rp 125,481,865

Nama : Command Stock Nomor : 3-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 400,000,000
2018

Nama : Retained Earning Nomor : 3-1001

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 330,000,000
2018 31 Closing Entries Journal Rp 4,000,000 Rp 326,000,000
31 Closing Entries Journal Rp 126,365,452 Rp 452,365,452

Nama : Devidend Nomor : 3-1002

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 40,000,000
2018 31 Closing Entries Journal Rp 40,000,000 Rp -

Nama : Income Summary Nomor : 3-1003

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Closing Entries Journal Rp 767,155,000 Rp 767,155,000
2018 31 Closing Entries Journal Rp 639,314,384 Rp 127,840,616
31 Closing Entries Journal Rp 127,840,616 Rp -

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 629,845,000
2018 31 Sales Journal Rp 82,100,000 Rp 711,945,000
31 Cash Receip Journal Rp 13,800,000 Rp 725,745,000
31 Closing Entries Journal Rp 725,745,000 Rp -

Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 7,500,000
2018 31 Sales Journal Rp 365,000 Rp 7,865,000
31 Cash Receip Journal Rp 135,000 Rp 8,000,000
31 Closing Entries Journal Rp 8,000,000 Rp -

Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 2,500,000
2018 31 Closing Entries Journal Rp 2,500,000 Rp -

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 8,500,000
2018 31 Cash Receip Journal Rp 452,000 Rp 8,952,000
31 Closing Entries Journal Rp 8,952,000 Rp -

Nama : Sales Return Nomor : 4-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 9,000,000
2018 31 General Journal Rp 800,000 Rp 9,800,000
31 Closing Entries Journal Rp 9,800,000 Rp -

Nama : Cost Of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 323,440,000
2018 31 General Journal Rp 61,300,000 Rp 384,740,000
31 General Journal Rp 500,000 Rp 384,240,000
31 Closing Entries Journal Rp 384,240,000 Rp -

Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 1,220,000
2018 31 Closing Entries Journal Rp 1,220,000 Rp -

Nama : Purchases Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Cash Payment Journal Rp 660,000 Rp 660,000
2018 31 Closing Entries Journal Rp 660,000 Rp -

Nama : Wages & Salaries Nomor : 6-1100

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 51,550,000
2018 31 Cash Payment Journal Rp 13,250,000 Rp 64,800,000
31 Closing Entries Journal Rp 64,800,000 Rp -

Nama : Advertising Expense Nomor : 6-1200

DEBIT KREDIT BALANCE

POS DEBIT KREDIT
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 19,500,000
2018 31 Closing Entries Journal Rp 19,500,000 Rp -

Nama : Utility Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 7,200,000
2018 31 Closing Entries Journal Rp 7,200,000 Rp -

Nama : Water, Telepon & Electricity Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 5,400,000
2018 31 Adjusment Juornal Rp 1,500,000 6,900,000
31 Closing Entries Journal Rp 6,900,000 Rp -

Nama : Rent Expense Nomor : 6-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 20,000,000
2018 31 Adjusment Juornal Rp 850,000 20,850,000
31 Closing Entries Journal Rp 20,850,000 Rp -

Nama : Supplies Expense Nomor : 6-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 7,600,000
2018 31 Adjusment Juornal Rp 4,600,000 12,200,000
31 Closing Entries Journal Rp 12,200,000 Rp -

Nama : Maintenance and Repair Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 10,000,000
2018 31 Petty Cash Rp 550,000 Rp 10,550,000
31 Closing Entries Journal Rp 10,550,000 Rp -

Nama : Bad Debts Expense Nomor : 6-2400

 DEBIT KREDIT BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Adjusment Juornal Rp 5,644,750 Rp 5,644,750
2018 31 Closing Entries Journal Rp 5,644,750 Rp -

Nama : Depreciation Expense – Building Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 13,200,000
2018 31 Adjusment Juornal Rp 1,200,000 Rp 14,400,000
31 Closing Entries Journal Rp 14,400,000 Rp -

Nama : Depreciation Expense – Vehicles Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 11,000,000
2018 31 Closing Entries Journal Rp 11,000,000 Rp -

Nama : Depreciation Expense – Equipment Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 6,250,000
2018 31 Adjusment Juornal Rp 1,250,000 Rp 7,500,000
31 Closing Entries Journal Rp 7,500,000 Rp -

Nama : Insurance expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 8,950,000
2018 31 Adjusment Juornal Rp 2,000,000 Rp 10,950,000
31 Closing Entries Journal Rp 10,950,000 Rp -

Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Cash Payment Journal Rp 231,000 Rp 231,000
2018 31 Closing Entries Journal Rp 231,000 Rp -

Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 3,750,000
2018 31 Adjusment Juornal Rp 6,500,000 Rp 10,250,000
31 Closing Entries Journal Rp 10,250,000 Rp -

Nama : Devidend Income Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 20,000,000
2018 31 Closing Entries Journal Rp 20,000,000 Rp -

Nama : Gain/Loss Sales Vehicles Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Cash Receip Journal Rp 9,000,000 Rp 9,000,000
2018 31 Closing Entries Journal Rp 9,000,000 Rp -

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 17,981,547
2018 31 Cash Payment Journal Rp 1,150,318 Rp 19,131,865
31 Closing Entries Journal Rp 19,131,865 Rp -

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 7,500,000
2018 31 Adjusment Juornal Rp 230,000 Rp 7,730,000
31 Closing Entries Journal Rp 7,730,000 Rp -

Nama : Income Tax Expense Nomor : 9-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec, 31 Saldo Rp 6,223,450
2018 31 Adjusment Juornal Rp 1,291,319 Rp 7,514,769
31 Closing Entries Journal Rp 7,514,769 Rp -
 PT SEJAHTERA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash Rp 2,450,000
11120 Cash In Bank Rp 190,142,150
11130 Marketable Equity Securities Rp -
11210 Account Receivable Rp 112,895,000
11220 Allowances for Bad Debts Rp 4,000,000
11230 Employee Receivable Rp 500,000
11310 Merchandise Inventory Rp 59,200,000
11320 Store Supplies Rp 7,600,000
11410 Prepaid Rent Rp 10,000,000
11420 Prepaid Insurance Rp 4,250,000
11430 Value Added Taxes In Rp 3,800,000
12100 Investment Rp 207,500,000
13100 Land Rp 275,000,000
13210 Building Rp 144,000,000
13220 Accumulated Depreciation – Building Rp 52,800,000
13301 Vehicles Rp -
13302 Accumulated Depreciation – Vehicles Rp -
13401 Equipment Rp 60,000,000
13402 Acccumulated Depreciation – Equipment Rp 13,750,000
21110 Credit Card Rp -
21210 Account Payable Rp 41,800,000
21211 Accrued Expense Payable Rp -
21212 Income Tax Payable Rp 116,200
21213 Value Added Taxes Out Rp 9,482,400
22100 Bank BNI'46 Medan Loan Rp 125,481,865
31000 Command Stock Rp 400,000,000
31001 Retained Earning Rp 330,000,000
31002 Devidend Rp 40,000,000
31003 Income Summary
41100 Sales Rp 725,745,000
42100 Freight Collected Rp 8,000,000
42200 Late Fee Collected Rp 2,500,000
42300 Sales Discount Rp 8,952,000
42400 Sales Return Rp 9,800,000
51100 Cost Of Goods Sold Rp 384,240,000
52000 Freight Paid Rp 1,220,000
53000 Purchases Discount Rp 660,000
61100 Wages & Salaries Rp 64,800,000
61200 Advertising Expense Rp 19,500,000
61400 Utility Expense Rp 7,200,000
61500 Water, Telepon & Electricity Expense Rp 5,400,000
62100 Rent Expense Rp 20,000,000
62200 Supplies Expense Rp 7,600,000
62300 Maintenance and Repair Expense Rp 10,550,000
62400 Bad Debts Expense
62500 Depreciation Expense – Building Rp 13,200,000
62600 Depreciation Expense – Vehicles Rp 11,000,000
62700 Depreciation Expense – Equipment Rp 6,250,000
62800 Insurance expense Rp 8,950,000
62900 Late Fee Expense Rp 231,000
81100 Interest Income Rp 3,750,000
81200 Devidend Income Rp 20,000,000
81300 Gain/Loss Sales Vehicles Rp 9,000,000
91100 Interest Expense Rp 19,131,865
91200 Bank Service Charge Rp 7,500,000
93100 Income Tax Expense Rp 6,223,450
JUMLAH Rp 1,738,085,465 Rp 1,738,085,465
 PT SEJAHTERA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
Des. BM12-03 Supplies Expense 6-2200 Rp 4,600,000
31 Store Supplies 1-1320 Rp 4,600,000

31 BM12-04 Cash In Bank 1-1120 Rp 6,270,000

Bank Service Charge 9-1200 Rp 230,000
Interest Income 8-1100 Rp 6,500,000

31 BM12-05 Bad Debts Expense 6-2400 Rp 5,644,750

Allowances for Bad Debts 1-1220 Rp 5,644,750

31 BM12-06 Rent Expense 6-2100 Rp 850,000

Prepaid Rent 1-1410 Rp 850,000

31 BM12-07 Insurance expense 6-2800 Rp 2,000,000

Prepaid Insurance 1-1420 Rp 2,000,000

31 BM12-08 Depreciation Expense – Building 62500 Rp 1,200,000

Depreciation Expense – Equipment 6-2700 Rp 1,250,000
Accumulated Depreciation – Building 1-3220 Rp 1,200,000
Acccumulated Depreciation – Equipment 1-3402 Rp 1,250,000

31 BM12-09 Water, Telepon & Electricity Expense 6-1500 Rp 1,500,000

Accrued Expense Payable 2-1211 Rp 1,500,000

31 BM12-09 Income Tax Expense 9-3100 Rp 1,291,319

Income Tax Payable 2-1212 Rp 1,291,319

JUMLAH Rp 24,836,069 Rp 24,836,069

 PT SEJAHTERA
WORKSHEET
DECEMBER 31, 2018

Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11100 Petty Cash Rp 2,450,000 Rp 2,450,000 Rp 2,450,000

11120 Cash In Bank Rp 190,142,150 Rp 6,270,000 Rp 196,412,150 Rp 196,412,150

11130 Marketable Equity Securities Rp -

11210 Account Receivable Rp 112,895,000 Rp 112,895,000 Rp 112,895,000

11220 Allowances for Bad Debts Rp 4,000,000 Rp 5,644,750 Rp 9,644,750 Rp 9,644,750

11230 Employee Receivable Rp 500,000 Rp 500,000 Rp 500,000

11310 Merchandise Inventory Rp 59,200,000 Rp 59,200,000 Rp 59,200,000

11320 Store Supplies Rp 7,600,000 Rp 4,600,000 Rp 3,000,000 Rp 3,000,000

11410 Prepaid Rent Rp 10,000,000 Rp 850,000 Rp 9,150,000 Rp 9,150,000

11420 Prepaid Insurance Rp 4,250,000 Rp 2,000,000 Rp 2,250,000 Rp 2,250,000

11430 Value Added Taxes In Rp 3,800,000 Rp 3,800,000 Rp 3,800,000

12100 Investment Rp 207,500,000 Rp 207,500,000 Rp 207,500,000

13100 Land Rp 275,000,000 Rp 275,000,000 Rp 275,000,000

13210 Building Rp 144,000,000 Rp 144,000,000 Rp 144,000,000

13220 Accum. Dep.Building Rp 52,800,000 Rp 1,200,000 Rp 54,000,000 Rp 54,000,000

13301 Vehicles

13302 Accum. Dep. Vehicles

13401 Equipment Rp 60,000,000 Rp 60,000,000 Rp 60,000,000

13402 Acccum. Dep. Equipment Rp 13,750,000 Rp 1,250,000 Rp 15,000,000 Rp 15,000,000

21110 Credit Card

21210 Account Payable Rp 41,800,000 Rp 41,800,000 Rp 41,800,000

21211 Accrued Expense Rp 1,500,000 Rp 1,500,000 Rp 1,500,000

21212 Income Tax Payable Rp 116,200 Rp 1,291,319 Rp 1,407,519 Rp 1,407,519

21213 Value Added Taxes Out Rp 9,482,400 Rp 9,482,400 Rp 9,482,400

22100 Bank BNI'46 Medan Loan Rp 125,481,865 Rp 125,481,865 Rp 125,481,865

31000 Command Stock Rp 400,000,000 Rp 400,000,000 Rp 400,000,000

31001 Retained Earning Rp 330,000,000 Rp 330,000,000 Rp 330,000,000

31002 Devidend Rp 40,000,000 Rp 40,000,000 Rp 40,000,000

31003 Income Summary

41100 Sales Rp 725,745,000 Rp 725,745,000 Rp 725,745,000

42100 Freight Collected Rp 8,000,000 Rp 8,000,000 Rp 8,000,000

42200 Late Fee Collected Rp 2,500,000 Rp 2,500,000 Rp 2,500,000

42300 Sales Discount Rp 8,952,000 Rp 8,952,000 Rp 8,952,000

42400 Sales Return Rp 9,800,000 Rp 9,800,000 Rp 9,800,000

51100 Cost Of Goods Sold Rp 384,240,000 Rp 384,240,000 Rp 384,240,000

52000 Freight Paid Rp 1,220,000 Rp 1,220,000 Rp 1,220,000

53000 Purchases Discount Rp 660,000 Rp 660,000 Rp 660,000

61100 Wages & Salaries Rp 64,800,000 Rp 64,800,000 Rp 64,800,000

61200 Advertising Expense Rp 19,500,000 Rp 19,500,000 Rp 19,500,000

61400 Utility Expense Rp 7,200,000 Rp 7,200,000 Rp 7,200,000

Water, Telepon & Electricity
61500 Rp 5,400,000 Rp 1,500,000 Rp 6,900,000 Rp 6,900,000
Expense
62100 Rent Expense Rp 20,000,000 Rp 850,000 Rp 20,850,000 Rp 20,850,000

62200 Supplies Expense Rp 4,600,000 Rp 12,200,000

Rp 7,600,000 Rp 12,200,000
62300 Maintenance and Repair Expense Rp 10,550,000 Rp 10,550,000 Rp 10,550,000
62400 Bad Debts Expense Rp 5,644,750 Rp 5,644,750 Rp 5,644,750

62500 Depreciation Expense Building Rp 13,200,000 Rp 1,200,000 Rp 14,400,000 Rp 14,400,000

62600 Depreciation Expense Vehicles Rp 11,000,000 Rp 11,000,000 Rp 11,000,000

62700 Depreciation Expense Equipment Rp 6,250,000 Rp 1,250,000 Rp 7,500,000 Rp 7,500,000

62800 Insurance expense Rp 8,950,000 Rp 2,000,000 Rp 10,950,000 Rp 10,950,000

62900 Late Fee Expense Rp 231,000 Rp 231,000 Rp 231,000

81100 Interest Income Rp 3,750,000 Rp 6,500,000 Rp 10,250,000 Rp 10,250,000

81200 Devidend Income Rp 20,000,000 Rp 20,000,000 Rp 20,000,000

81300 Gain/Loss Sales Vehicles Rp 9,000,000 Rp 9,000,000 Rp 9,000,000
91100 Interest Expense Rp 19,131,865 Rp 19,131,865 Rp 19,131,865
91200 Bank Service Charge Rp 7,500,000 Rp 230,000 Rp 7,730,000 Rp 7,730,000

93100 Income Tax Expense Rp 6,223,450 Rp 1,291,319 Rp 7,514,769 Rp 7,514,769

TOTAL Rp 1,738,085,465 Rp 1,738,085,465 Rp 24,836,069 Rp 24,836,069 Rp 1,755,471,534 Rp 1,755,471,534 Rp 639,314,384 Rp 767,155,000 Rp 1,116,157,150 Rp 988,316,534

Rp 127,840,616 Rp 127,840,616

Rp 767,155,000 Rp 767,155,000 Rp 1,116,157,150

 PT SEJAHTERA
BALANCE SHEET
DECEMBER 31, 2018
ASSETS LIABILITY AND EQUITY
BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp
CURRENT ASSETS CURRENT LIABEILITY
Petty Cash Rp 2,450,000 Account Payable Rp 41,800,000
Cash In Bank Rp 196,412,150 Accrued Expense Rp 1,500,000
Account Receivable Rp 112,895,000 Income Tax Payable Rp 1,407,519
Allowances for Bad Debts Rp 9,644,750 Value Added Taxes Out Rp 9,482,400
Amounts Rp 103,250,250 Amounts Current Liabeility Rp 54,189,919
Employee Receivable 500,000
Merchandise Inventory 59,200,000 LONG TERNS LIABEILITY
Store Supplies Rp 3,000,000 Bank BNI'46 Medan Loan Rp 125,481,865
Prepaid Rent Rp 9,150,000 Amounts Current & Long Liabeility Rp 179,671,784
Prepaid Insurance Rp 2,250,000
Value Added Taxes In Rp 3,800,000 EQUITY
Investment 207,500,000 Command Stock Rp 400,000,000
Retained Earning Rp 417,840,616
Amounts Current Assets Rp 587,512,400 Amount Equity Rp 817,840,616
FISED ASSETS
Land 275,000,000
Building Rp 144,000,000
Accum. Dep.Building Rp 54,000,000
Amounts Buiding Rp 90,000,000

Equipment Rp 60,000,000
Acccum. Dep. Equipment Rp 15,000,000
Amounts Equipment Rp 45,000,000
Amounts Fised Assets Rp 135,000,000
TOTAL ASSETS Rp 997,512,400 TOTAL LIABILITY & QUITY Rp 997,512,400
 PT SEJAHTERA
PROFIT AND LOSS
DECEMBER 31, 2018

DESCRIPTION Rp Rp

Sales 725,745,000
Sales Discount 8,952,000
Sales Return 9,800,000
Amounts 18,752,000
Net Sales 706,993,000
COST OF GOODS SOLD
Cost Of Goods Sold 384,240,000
Freight Paid 1,220,000
Amounts 385,460,000
Purchases Discount 660,000
Cost of goods sold 384,800,000
Gross Profit 322,193,000

OPERATING EXPENSE
Wages & Salaries 64,800,000
Advertising Expense 19,500,000
Utility Expense 7,200,000
Water, Telepon & Electricity Expense 6,900,000
Rent Expense 20,850,000
Supplies Expense 12,200,000
Maintenance and Repair Expense 10,550,000
Bad Debts Expense 5,644,750
Depreciation Expense Building 14,400,000
Depreciation Expense Vehicles 11,000,000
Depreciation Expense Equipment 7,500,000
Insurance expense 10,950,000
Late Fee Expense 231,000
Amounts 191,725,750
Operating Net Profit 130,467,250

OTHER REVENUE & GAINS

Interest Income 10,250,000
Devidend Income 20,000,000
Freight Collected 8,000,000
Late Fee Collected 2,500,000
Amounts 40,750,000
Gain/Loss Sales Vehicles 9,000,000
Loss Revenue 31,750,000

OTHER EXPENSE & LOSS

Interest Expense 19,131,865
Bank Service Charge 7,730,000
Amounts 26,861,865
LOSS AGAINS 4,888,135
LOSS PROFIT BEFORE TAX 135,355,385
Income Tax Expense 7,514,769
LOSS PROFIT AFTER TAX 127,840,616
 PT SEJAHTERA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

DESCRIPTION COMMOND STOCKRETAIRNED EARNING TOTAL

Balance at 31 Desember 2018 Rp 330,000,000

Net Income Rp 127,840,616

Deviden Rp 40,000,000
Amounts Rp 87,840,616
Balance at 31 Desember 2018 Rp 417,840,616
 PT SEJAHTERA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)

BALANCE
DESCRIPTION Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari pemasok dan pelan Rp 97,935,400

Pendapatan bunga Rp 6,270,000

Jumlah penerimaan dari pemasok Rp 104,205,400

Pembayaran kepada pemasok dan karyawan

Pembayaran account payable Rp 55,671,000
Pengisian Dana Kas Kecil Rp 2,475,000
Pembayaran PPN Keluaran Rp 4,625,000
Pembayaran Gaji Rp 12,633,800
Pembayaran Kartu Credit Rp 4,200,000
Beban Reparasi dan Pemeliharaan Rp 550,000
Jumlah Pembayaran Kepada Pemas Rp 80,154,800 Rp 80,154,800
Jumlah kas dari operasional Rp 24,050,600

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran Angsuran Bank Rp 9,849,682

Pembayaran Bunga Bank Rp 1,150,318

Jumlah kas dari investasi Rp 11,000,000
Kenaikan kas stara kas Rp 13,050,600

Kas stara kas awal priode Rp 185,811,550

Kas dan stara kas akhir priode Rp 198,862,150
 PT SEJAHTERA
CLOSING ENTRIES
DECEMBER 31, 2018

POS DEBIT CREDIT

DATE DESCRIPTION
REF Rp Rp
Dec 31. Sales 4-1100 Rp 725,745,000
2018 Freight Collected 4-2100 Rp 8,000,000
Late Fee Collected 4-2200 Rp 2,500,000
Purchases Discount 5-3000 Rp 660,000
Interest Income 81100 Rp 10,250,000
Devidend Income 81200 Rp 20,000,000
Income Summary 3-1003 Rp 767,155,000

31. Income Summary 3-1003 Rp 639,314,384

Sales Discount 4-2300 Rp 8,952,000
Sales Return 4-2400 Rp 9,800,000
Cost Of Goods Sold 5-1100 Rp 384,240,000
Freight Paid 5-2000 Rp 1,220,000
Wages & Salaries 6-1100 Rp 64,800,000
Advertising Expense 6-1200 Rp 19,500,000
Utility Expense 6-1400 Rp 7,200,000
Water, Telepon &
6-1500 Rp 6,900,000
Electricity Expense
Rent Expense 6-2100 Rp 20,850,000
Supplies Expense 6-2200 Rp 12,200,000
Maintenance and
6-2300 Rp 10,550,000
Repair Expense
Bad Debts Expense 6-2400 Rp 5,644,750
Depreciation Expense B 6-2500 Rp 14,400,000
Depreciation Expense V 6-2600 Rp 11,000,000
Depreciation Expense Eq 6-2700 Rp 7,500,000
Insurance expense 6-2800 Rp 10,950,000
Late Fee Expense 6-2900 Rp 231,000
Gain/Loss Sales Vehi 81300 Rp 9,000,000
Interest Expense 91100 Rp 19,131,865
Bank Service Charge 91200 Rp 7,730,000
Income Tax Expense 93100 Rp 7,514,769
31. Retained Earning 31001 Rp 40,000,000
Devidend 31002 Rp 40,000,000

31. Income Summary 31003 Rp 127,840,616

Retained Earning 31001 Rp 127,840,616

JUMLAH 1,574,310,000 1,574,310,000

Rp 8,952,000
Rp 9,800,000
Rp 384,240,000
Rp 1,220,000
Rp 64,800,000
Rp 19,500,000
Rp 7,200,000
Rp 6,900,000
Rp 20,850,000
Rp 12,200,000
Rp 10,550,000
Rp 5,644,750
Rp 14,400,000
Rp 11,000,000
Rp 7,500,000
Rp 10,950,000
Rp 231,000
Rp 9,000,000
Rp 19,131,865
Rp 7,730,000
Rp 7,514,769
Rp 639,314,384
 PT SEJAHTERA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
11100 Petty Cash 2,450,000
11120 Cash In Bank 196,412,150
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 9,644,750
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 3,000,000
11410 Prepaid Rent 9,150,000
11420 Prepaid Insurance 2,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accum. Dep.Building 54,000,000
13401 Equipment 60,000,000
13402 Acccum. Dep. Equipment 15,000,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense 1,500,000
21212 Income Tax Payable 1,407,519
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
31000 Command Stock 400,000,000
31001 Retained Earning 417,840,616

TOTAL 1,076,157,150 1,076,157,150

12000000

10000000

8000000

GAJI
Column E
6000000
Column F
TOTAL GAJI
PAJAK
GAJI BERSIH
4000000

2000000

0
I II III IV I II III IV III I
AHMAD DEWI ARVAN HENDRA SANDI QUINTA RIZQI AKMAL EDUARD HABIBI
 DAFTAR GAJI PEGAWAI
PT. SEJAHTERA
PERIODE DESEMBER 2018

GAJI
NO NAMA GOLONGAN TOTAL GAJI PAJAK GAJI BERSIH
GAJI POKOK TUNJANGAN TRANSPORT
1 AHMAD I Rp 2,500,000 Rp 500,000 Rp 200,000 Rp 3,200,000 Rp - Rp 3,200,000
2 DEWI II Rp 3,500,000 Rp 700,000 Rp 300,000 Rp 4,500,000 Rp - Rp 4,500,000
3 ARVAN III Rp 6,000,000 Rp 1,200,000 Rp 400,000 Rp 7,600,000 Rp 380,000 Rp 7,220,000
4 HENDRA IV Rp 8,000,000 Rp 1,600,000 Rp 500,000 Rp 10,100,000 Rp 1,010,000 Rp 9,090,000
5 SANDI I Rp 2,500,000 Rp 500,000 Rp 200,000 Rp 3,200,000 Rp - Rp 3,200,000
6 QUINTA II Rp 3,500,000 Rp 700,000 Rp 300,000 Rp 4,500,000 Rp - Rp 4,500,000
7 RIZQI III Rp 6,000,000 Rp 1,200,000 Rp 400,000 Rp 7,600,000 Rp 380,000 Rp 7,220,000
8 AKMAL IV Rp 8,000,000 Rp 1,600,000 Rp 500,000 Rp 10,100,000 Rp 1,010,000 Rp 9,090,000
9 EDUARD III Rp 6,000,000 Rp 1,200,000 Rp 400,000 Rp 7,600,000 Rp 380,000 Rp 7,220,000
10 HABIBI I Rp 2,500,000 Rp 500,000 Rp 200,000 Rp 3,200,000 Rp - Rp 3,200,000
TOTAL Rp 48,500,000 Rp 9,700,000 Rp 3,400,000 Rp 61,600,000 Rp 3,160,000 Rp 58,440,000

TABEL GAJI TABEL PAJAK

GOL GAJI POKOK TUNJANGAN TRANSPORT I II III IV
I Rp 2,500,000 Rp 500,000 Rp 200,000 0% 0% 5% 10%
II Rp 3,500,000 Rp 700,000 Rp 300,000
III Rp 6,000,000 Rp 1,200,000 Rp 400,000
IV Rp 8,000,000 Rp 1,600,000 Rp 500,000