m.nur.

andiyansyah
ka 201
siklus akutansi
180221070022

Account Reference
Acct No Account Name
11110 Cash
11120 Mandiri Bank
11125 Mandiri Bank US$
11130 Bank Artha Graha
11140 Time Deposit
11210 Note Receivable
13110 Account Receivable Trade
14101 TV 14 Inventory
14102 CD Player Inventory
14103 Tape Dek Inventory
15210 VAT Tax In
15220 PPh Art 23
15230 PPh Art 25
15310 Prepayment Rent
15320 Prepayment Insurance
17110 Lands
17120 Building
17130 Building Accum Dept
17210 Vehicle
17220 Vehicle Accum Dept
17310 Office Equiptment
17320 Office Equipt Accum Dept
18410 Inventory in transit
18510 Contruction in progress
21110 Account Payable Trade
21310 Vat Tax Out
21320 PPh ps 21 Tax
21330 Unearned Revenue
21370 Electrical and Telp Payable
21590 Other Current Liability
31100 Owners Shareholder
32100 Retained Earnings
33100 Current Year Earning
41101 TV 14 Sales
41102 CD Player Sales
41103 Tape Dek Sales
41510 Service Revenue
42110 Sales Discount/ Sales Return
51101 Cost Of Good Solds TV 14
51102 Cost Of Good Solds CD Player
51103 Cost Of Good Solds Tape Dek
61101 Salaries Expense
61102 Depreciation Expense
61103 Traveling & Transport Expense
61104 Entertainment Expense
61105 Repair & Maintenance - Vehicle Exp
61106 Gasolin, Parking, Tol Expense
61107 Electrical, Telp, Expense
61108 Office Maintenance Expense
61109 Rental Expense
61110 Representation Expense
61111 Donation Expense
61112 Insurance Expense
61113 Other Expense
63101 Salaries Expense
63102 Depreciation Expense
63103 Traveling & Transport Expense
63104 Entertainment Expense
63105 Repair & Maintenance - Vehicle Exp
63106 Gasolin, Parking, Tol Expense
63107 Electrical, Telp, Expense
63108 Office Maintenance Expense
63109 Insurance Expense
63110 Donation Expense
63111 Other Expense
65100 Income Tax Art 22 Expense
65200 Income Tax Art 4, ay 2 FINAL Exp
65300 Income Tax Art 23 Expense
67100 Taxed Expense
69190 Amortisaion
81110 Bank Service (Jasa Giro)
81120 Interest Deposit
81600 Other Income
91101 Bank Service Expense
91102 Taxed Service
91109 Other Expense
91110 Loss on Exchange rate
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

GENERAL JOURNAL
31 DECEMBER 2017

DATE DOC NO EXPLANATION

1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances
1 TB Opening Balances

3 BM-76 Piutang Dagang, PT Adaya Elektrindo

3 BM-76 Piutang Dagang, PT Adaya Elektrindo

3 KK-471 Over booking

3 KK-471 Over booking

5 SJ-210 Penjualan, PT Sanghai Elektronika

5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika
5 SJ-210 Penjualan, PT Sanghai Elektronika

5 KK-472 Perjamuan, Direktur Pemasaran

5 KK-472 Perjamuan, Direktur Pemasaran

6 BK-198 Hutang Dagang, PT Citra Utama Elekrik

6 BK-198 Hutang Dagang, PT Citra Utama Elekrik

6 KK-473 Bbn Listrik Bln Desember 2017

6 KK-473 Bbn Listrik Bln Desember 2017
6 KK-473 Bbn Listrik Bln Desember 2017

8 SJ-211 Penjualan, PT Barkah Elektronik

8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik
8 SJ-211 Penjualan, PT Barkah Elektronik

8 BM-77 Piutang Dagang, PT Bunda Cahaya Timur

8 BM-77 Piutang Dagang, PT Bunda Cahaya Timur

8 MM-351 Return Penjualan, CV Darmala Jaya Bakti

8 MM-351 Return Penjualan, CV Darmala Jaya Bakti
8 MM-351 Return Penjualan, CV Darmala Jaya Bakti

8 MM-352 Return Penjualan, CV Darmala Jaya Bakti

8 MM-352 Return Penjualan, CV Darmala Jaya Bakti

9 PJ-121 Pembelian, PT Samson Indonesia

9 PJ-121 Pembelian, PT Samson Indonesia
9 PJ-121 Pembelian, PT Samson Indonesia

9 BK-199 Hutang Dagang, PT Samson Indonesia

9 BK-199 Hutang Dagang, PT Samson Indonesia

9 BK-200 Hutang Dagang, PT Samson Indonesia

9 BK-200 Hutang Dagang, PT Samson Indonesia

9 MM-353 Return Pembelian, PT Citra Utama Teknik

9 MM-353 Return Pembelian, PT Citra Utama Teknik
9 MM-353 Return Pembelian, PT Citra Utama Teknik
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang
10 BK-201 Pembayaran Pajak Terutang

10 MM-354 Pengkreditan PPn Masukan

10 MM-354 Pengkreditan PPn Masukan

14 KM-193 Pendapatan diterima dimuka, Jasa Maintenance

14 KM-193 Pendapatan diterima dimuka, Jasa Maintenance

17 SJ-212 Penjualan, Toko Samudra Jaya

17 SJ-212 Penjualan, Toko Samudra Jaya
17 SJ-212 Penjualan, Toko Samudra Jaya
17 SJ-212 Penjualan, Toko Samudra Jaya
17 SJ-212 Penjualan, Toko Samudra Jaya

19 BK-202 Hutang Dagang, PT Toshida

19 BK-202 Hutang Dagang, PT Toshida

19 BK-203 Hutang Dagang, PT Samson Indonesia

19 BK-203 Hutang Dagang, PT Samson Indonesia

19 BM-78 Piutang Dagang, PT Bunda Cahaya Timur

19 BM-78 Piutang Dagang, PT Bunda Cahaya Timur

20 KM-194 Penghasilan Service, Bengkel setia Kawan

20 KM-194 Penghasilan Service, Bengkel setia Kawan

22 SJ-213 Penjualan Export, Malaysia Trading Ltd

22 SJ-213 Penjualan Export, Malaysia Trading Ltd
22 SJ-213 Penjualan Export, Malaysia Trading Ltd
22 SJ-213 Penjualan Export, Malaysia Trading Ltd

22 BM-79 Piutang Dagang, Malaysia Trading Ltd

22 BM-79 Piutang Dagang, Malaysia Trading Ltd

22 SJ-214 Penjualan, PT Gema Utama

22 SJ-214 Penjualan, PT Gema Utama
22 SJ-214 Penjualan, PT Gema Utama
22 SJ-214 Penjualan, PT Gema Utama

23 SJ-215 Penjualan, Departemen Sosial

23 SJ-215 Penjualan, Departemen Sosial
23 SJ-215 Penjualan, Departemen Sosial
23 SJ-215 Penjualan, Departemen Sosial
23 SJ-215 Penjualan, Departemen Sosial

23 BM-80 Piutang Dagang, Departement Sosial

23 BM-80 Piutang Dagang, Departement Sosial
23 BM-80 Piutang Dagang, Departement Sosial

26 BK-204 Bbn Gaji, Bln Desember 2017

26 BK-204 Bbn Gaji, Bln Desember 2017
26 BK-204 Bbn Gaji, Bln Desember 2017

26 MM-355 PPh Pasal 21, Bln Desember 2017

26 MM-355 PPh Pasal 21, Bln Desember 2017
26 MM-355 PPh Pasal 21, Bln Desember 2017

26 KK-474 BBM Bln Desember 2017

26 KK-474 BBM Bln Desember 2017
26 KK-474 BBM Bln Desember 2017

26 KK-475 Memabangun sendiri gudang

26 KK-475 Memabangun sendiri gudang

26 BK-205 Pembelian Import

26 BK-205 Pembelian Import

26 BK-206 Pajak Pembelian Import

26 BK-206 Pajak Pembelian Import
26 BK-206 Pajak Pembelian Import
26 BK-206 Pajak Pembelian Import

30 KK-476 Setoran Uang Tunai ke Bank

30 KK-476 Setoran Uang Tunai ke Bank
PT. CAHAYA BINTANG ELEKTRINDO
GENERAL JOURNAL
31 DECEMBER 2017

ACCOUNT NAME REF DEBET CREDIT

Cash 11110 Rp 621,347,750
Mandiri Bank 11120 Rp 819,875,575
Bank Artha Graha 11130
Time Deposit 11140 Rp 500,000,000
Note Receivable 11210 Rp 500,000,000
Account Receivable Trade 13110 Rp 107,723,000
TV 14 Inventory 14101 Rp 71,500,000
CD Player Inventory 14102 Rp 138,650,000
Tape Dek Inventory 14103 Rp 29,250,000
Inventory in transit 18410
VAT Tax In 15210 Rp 4,062,500
PPh Art 23 15220 Rp 750,000
PPh Art 25 15230 Rp 5,250,000
Prepayment Rent 15310 Rp 192,500,000
Prepayment Insurance 15320 Rp 34,350,000
Lands 17110 Rp 1,000,000,000
Building 17120 Rp 240,000,000
Building Accum Dept 17130 Rp 80,000,000
Vehicle 17210 Rp 877,200,000
Vehicle Accum Dept 17220 Rp 234,975,000
Office Equiptment 17310 Rp 226,200,000
Office Equipt Accum Dept 17320 Rp 34,512,500
Contruction in progress 18510
Account Payable Trade 21110 Rp 374,000,000
Vat Tax Out 21310 Rp 21,269,250
PPh ps 21 Tax 21320 Rp 3,486,825
Unearned Revenue 21330
Other Current Liability 21590 Rp 145,726,056
Owners Shareholder 31100 Rp 4,000,000,000
Retained Earnings 32100 Rp 275,250,500
Current Year Earning 33100
TV 14 Sales 41101 Rp 1,464,374,865
CD Player Sales 41102 Rp 1,405,125,410
Tape Dek Sales 41103 Rp 556,195,475
Cost Of Good Solds TV 14 51101 Rp 386,016,816
Cost Of Good Solds CD Player 51102 Rp 688,011,604
Cost Of Good Solds Tape Dek 51103 Rp 609,871,580
Salaries Expense 61101 Rp 614,817,500
Depreciation Expense 61102 Rp 109,883,125
Traveling & Transport Expense 61103 Rp 41,137,500
Entertainment Expense 61104 Rp 26,987,400
Repair & Maintenance - Vehicle Exp 61105 Rp 11,152,220
Gasolin, Parking, Tol Expense 61106 Rp 9,926,270
Electrical, Telp, Expense 61107 Rp 13,768,080
Office Maintenance Expense 61108 Rp 15,150,200
Rental Expense 61109 Rp 12,000,000
Representation Expense 61110 Rp 11,525,000
Donation Expense 61111 Rp 7,562,500
Insurance Expense 61112 Rp 5,256,000
Other Expense 61113 Rp 4,225,410
Salaries Expense 63101 Rp 567,440,500
Depreciation Expense 63102 Rp 89,904,375
Traveling & Transport Expense 63103
Entertainment Expense 63104
Repair & Maintenance - Vehicle Exp 63105
Gasolin, Parking, Tol Expense 63106 Rp 4,256,250
Electrical, Telp, Expense 63107 Rp 1,312,000
Office Maintenance Expense 63108
Insurance Expense 63109 Rp 1,256,200
Donation Expense 63110
Other Expense 63111 Rp 1,046,526
Income Tax Art 22 Expense 65100
Income Tax Art 4, ay 2 FINAL Exp 65200
Income Tax Art 23 Expense 65300
Taxed Expense 67100
Amortisaion 69190
Bank Service (Jasa Giro) 81110 Rp 12,500,000
Interest Deposit 81120 Rp 8,750,000
Other Income 81600
Bank Service Expense 91101
Taxed Service 91102
Other Expense 91109 Rp 15,000,000

Mandiri Bank 11120 Rp 11,605,000

Account Receivable Trade 13110 Rp 11,605,000

Mandiri Bank US$ 11125 Rp 167,462,500

Mandiri Bank 11120 Rp 167,462,500

Account Receivable Trade 13110 Rp 70,713,500

TV 14 Sales 41101 Rp 31,687,500
CD Player Sales 41102 Rp 32,597,500
Vat Tax Out 21310 Rp 6,428,500
Cost Of Good Solds TV 14 51101 Rp 24,375,000
Cost Of Good Solds CD Player 51102 Rp 25,075,000
TV 14 Inventory 14101 Rp 24,375,000
CD Player Inventory 14102 Rp 25,075,000

Entertainment Expense 61104 Rp 750,550

Cash 11110 Rp 750,550

Account Payable Trade 21110 Rp 50,000,000

Mandiri Bank 11120 Rp 50,000,000

Electrical, Telp, Expense 61107 Rp 1,171,350

Electrical, Telp, Expense 63107 Rp 780,900
Cash 11110 Rp 1,952,250

Account Receivable Trade 13110 Rp 70,963,750

TV 14 Sales 41101 Rp 31,687,500
CD Player Sales 41102 Rp 19,175,000
Tape Dek Sales 41103 Rp 13,650,000
Vat Tax Out 21310 Rp 6,451,250
Cost Of Good Solds TV 14 51101 Rp 24,375,000
Cost Of Good Solds CD Player 51102 Rp 14,750,000
Cost Of Good Solds Tape Dek 51103 Rp 9,750,000
TV 14 Inventory 14101 Rp 24,375,000
CD Player Inventory 14102 Rp 14,750,000
Tape Dek Inventory 14103 Rp 9,750,000

Mandiri Bank 11120 Rp 10,164,000

Account Receivable Trade 13110 Rp 10,164,000

Sales Discount/ Sales Return 42110 Rp 422,500

Vat Tax Out 21310 Rp 42,250
Account Receivable Trade 13110 Rp 464,750

TV 14 Inventory 14101 Rp 325,000

Cost Of Good Solds TV 14 51101 Rp 325,000

TV 14 Inventory 14101 Rp 24,375,000

VAT Tax In 15210 Rp 2,437,500
Account Payable Trade 21110 Rp 26,812,500

Account Payable Trade 21110 Rp 26,812,500

Mandiri Bank 11120 Rp 26,812,500

Account Payable Trade 21110 Rp 100,000,000

Mandiri Bank 11120 Rp 100,000,000

Account Payable Trade 21110 Rp 357,500

TV 14 Inventory 14101 Rp 325,000
VAT Tax In 15210 Rp 32,500
PPh ps 21 Tax 21320 Rp 3,486,825
Vat Tax Out 21310 Rp 17,206,750
Income Tax Art 4, ay 2 FINAL Exp 65200 Rp 9,209,621
Income Tax Art 23 Expense 65300 Rp 750,000
PPh Art 23 15220 Rp 750,000
PPh Art 25 15230 Rp 5,250,000
Mandiri Bank 11120 Rp 24,653,196

Vat Tax Out 21310 Rp 4,062,500

VAT Tax In 15210 Rp 4,062,500

Cash 11110 Rp 10,000,000

Unearned Revenue 21330 Rp 10,000,000

Account Receivable Trade 13110 Rp 31,638,750

CD Player Sales 41102 Rp 28,762,500
Vat Tax Out 21310 Rp 2,876,250
Cost Of Good Solds CD Player 51102 Rp 22,125,000
CD Player Inventory 14102 Rp 22,125,000

Account Payable Trade 21110 Rp 99,000,000

Mandiri Bank 11120 Rp 99,000,000

Account Payable Trade 21110 Rp 65,000,000

Mandiri Bank 11120 Rp 65,000,000

Mandiri Bank 11120 Rp 16,500,000

Account Receivable Trade 13110 Rp 16,500,000

Cash 11110 Rp 99,000,000

Service Revenue 41510 Rp 99,000,000

Account Receivable Trade 13110 Rp 24,510,428

TV 14 Sales 41101 Rp 24,510,428
Cost Of Good Solds TV 14 51101 Rp 12,350,000
TV 14 Inventory 14101 Rp 12,350,000

Mandiri Bank 11120 Rp 24,510,428

Account Receivable Trade 13110 Rp 24,510,428

Account Receivable Trade 13110 Rp 4,225,000

TV 14 Sales 41101 Rp 4,225,000
Cost Of Good Solds TV 14 51101 Rp 3,250,000
TV 14 Inventory 14101 Rp 3,250,000

Account Receivable Trade 13110 Rp 5,577,000

TV 14 Sales 41101 Rp 5,070,000
Vat Tax Out 21310 Rp 507,000
Cost Of Good Solds TV 14 51101 Rp 3,900,000
TV 14 Inventory 14101 Rp 3,900,000

Mandiri Bank 11120 Rp 5,070,000

Vat Tax Out 21310 Rp 507,000
Account Receivable Trade 13110 Rp 5,577,000

Salaries Expense 61101 Rp 83,407,023

Salaries Expense 63101 Rp 80,858,090
Mandiri Bank 11120 Rp 164,265,113

Salaries Expense 61101 Rp 1,285,477

Salaries Expense 63101 Rp 1,477,410
PPh ps 21 Tax 21320 Rp 2,762,887

Gasolin, Parking, Tol Expense 61106 Rp 2,150,500

Gasolin, Parking, Tol Expense 63106 Rp 1,250,550
Cash 11110 Rp 3,401,050

Contruction in progress 18510 Rp 255,000,000

Cash 11110 Rp 255,000,000

Inventory in transit 18410 Rp 161,668,100

Mandiri Bank US$ 11125 Rp 161,668,100

Inventory in transit 18410 Rp 51,586,656

VAT Tax In 15210 Rp 17,732,913
Income Tax Art 22 Expense 65100 Rp 4,433,228
Mandiri Bank 11120 Rp 73,752,797

Mandiri Bank 11120 Rp 100,000,000

Cash 11110 Rp 100,000,000

Total Rp 10,475,603,930 Rp 10,475,603,930

1
1

1
1

1
1

1
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

TRIAL BALANCE
31 DECEMBER 2017

NO. AKUN NAMA AKUN TRANSAKSI

11110 Cash Rp 730,347,750
11120 Mandiri Bank Rp 987,725,003
11125 Mandiri Bank US$ Rp 167,462,500
11130 Bank Artha Graha Rp -
11140 Time Deposit Rp 500,000,000
11210 Note Receivable Rp 500,000,000
13110 Account Receivable Trade Rp 315,351,428
14101 TV 14 Inventory Rp 96,200,000
14102 CD Player Inventory Rp 138,650,000
14103 Tape Dek Inventory Rp 29,250,000
15210 VAT Tax In Rp 24,232,913
15220 PPh Art 23 Rp 750,000
15230 PPh Art 25 Rp 5,250,000
15310 Prepayment Rent Rp 192,500,000
15320 Prepayment Insurance Rp 34,350,000
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept Rp -
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept Rp -
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Dept Rp -
18410 Inventory in transit Rp 213,254,756
18510 Contruction in progress Rp 255,000,000
21110 Account Payable Trade Rp 341,170,000
21310 Vat Tax Out Rp 21,818,500
21320 PPh ps 21 Tax Rp 3,486,825
21330 Unearned Revenue Rp -
21370 Electrical and Telp Payable Rp -
21590 Other Current Liability Rp -
31100 Owners Shareholder Rp -
32100 Retained Earnings Rp -
33100 Current Year Earning Rp -
41101 TV 14 Sales Rp -
41102 CD Player Sales Rp -
41103 Tape Dek Sales Rp -
41510 Service Revenue Rp -
42110 Sales Discount/ Sales Return Rp 422,500
51101 Cost Of Good Solds TV 14 Rp 454,266,816
51102 Cost Of Good Solds CD Player Rp 749,961,604
51103 Cost Of Good Solds Tape Dek Rp 619,621,580
61101 Salaries Expense Rp 699,510,000
61102 Depreciation Expense Rp 109,883,125
61103 Traveling & Transport Expense Rp 41,137,500
61104 Entertainment Expense Rp 27,737,950
61105 Repair & Maintenance - Vehicle Exp Rp 11,152,220
61106 Gasolin, Parking, Tol Expense Rp 12,076,770
61107 Electrical, Telp, Expense Rp 14,939,430
61108 Office Maintenance Expense Rp 15,150,200
61109 Rental Expense Rp 12,000,000
61110 Representation Expense Rp 11,525,000
61111 Donation Expense Rp 7,562,500
61112 Insurance Expense Rp 5,256,000
61113 Other Expense Rp 4,225,410
63101 Salaries Expense Rp 649,776,000
63102 Depreciation Expense Rp 89,904,375
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 5,506,800
63107 Electrical, Telp, Expense Rp 2,092,900
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 1,256,200
63110 Donation Expense Rp -
63111 Other Expense Rp 1,046,526
65100 Income Tax Art 22 Expense Rp 4,433,228
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 9,209,621
65300 Income Tax Art 23 Expense Rp 750,000
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
81110 Bank Service (Jasa Giro) Rp -
81120 Interest Deposit Rp -
81600 Other Income Rp -
91101 Bank Service Expense Rp -
91102 Taxed Service Rp -
91109 Other Expense Rp 15,000,000
91110 Loss on Exchange rate Rp -
Rp -
Total Rp 10,475,603,930
ANG ELEKTRINDO
ALANCE
BER 2017

TRANSAKSI NERACA SALDO

Rp 361,103,850 Rp 369,243,900 Rp -
Rp 770,946,106 Rp 216,778,897 Rp -
Rp 161,668,100 Rp 5,794,400 Rp -
Rp - Rp - Rp -
Rp - Rp 500,000,000 Rp -
Rp - Rp 500,000,000 Rp -
Rp 68,821,178 Rp 246,530,250 Rp -
Rp 68,575,000 Rp 27,625,000 Rp -
Rp 61,950,000 Rp 76,700,000 Rp -
Rp 9,750,000 Rp 19,500,000 Rp -
Rp 4,095,000 Rp 20,137,913 Rp -
Rp 750,000 Rp - Rp -
Rp 5,250,000 Rp - Rp -
Rp - Rp 192,500,000 Rp -
Rp - Rp 34,350,000 Rp -
Rp - Rp 1,000,000,000 Rp -
Rp - Rp 240,000,000 Rp -
Rp 80,000,000 Rp - Rp 80,000,000
Rp - Rp 877,200,000 Rp -
Rp 234,975,000 Rp - Rp 234,975,000
Rp - Rp 226,200,000 Rp -
Rp 34,512,500 Rp - Rp 34,512,500
Rp - Rp 213,254,756 Rp -
Rp - Rp 255,000,000 Rp -
Rp 400,812,500 Rp - Rp 59,642,500
Rp 37,532,250 Rp - Rp 15,713,750
Rp 6,249,712 Rp - Rp 2,762,887
Rp 10,000,000 Rp - Rp 10,000,000
Rp - Rp - Rp -
Rp 145,726,056 Rp - Rp 145,726,056
Rp 4,000,000,000 Rp - Rp 4,000,000,000
Rp 275,250,500 Rp - Rp 275,250,500
Rp - Rp - Rp -
Rp 1,561,555,293 Rp - Rp 1,561,555,293
Rp 1,485,660,410 Rp - Rp 1,485,660,410
Rp 569,845,475 Rp - Rp 569,845,475
Rp 99,000,000 Rp - Rp 99,000,000
Rp - Rp 422,500 Rp -
Rp 325,000 Rp 453,941,816 Rp -
Rp - Rp 749,961,604 Rp -
Rp - Rp 619,621,580 Rp -
Rp - Rp 699,510,000 Rp -
Rp - Rp 109,883,125 Rp -
Rp - Rp 41,137,500 Rp -
Rp - Rp 27,737,950 Rp -
Rp - Rp 11,152,220 Rp -
Rp - Rp 12,076,770 Rp -
Rp - Rp 14,939,430 Rp -
Rp - Rp 15,150,200 Rp -
Rp - Rp 12,000,000 Rp -
Rp - Rp 11,525,000 Rp -
Rp - Rp 7,562,500 Rp -
Rp - Rp 5,256,000 Rp -
Rp - Rp 4,225,410 Rp -
Rp - Rp 649,776,000 Rp -
Rp - Rp 89,904,375 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 5,506,800 Rp -
Rp - Rp 2,092,900 Rp -
Rp - Rp - Rp -
Rp - Rp 1,256,200 Rp -
Rp - Rp - Rp -
Rp - Rp 1,046,526 Rp -
Rp - Rp 4,433,228 Rp -
Rp - Rp 9,209,621 Rp -
Rp - Rp 750,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 12,500,000 Rp - Rp 12,500,000
Rp 8,750,000 Rp - Rp 8,750,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 10,475,603,930 Rp 8,595,894,371 Rp 8,595,894,371
m.nur.andiyansyah
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PT. CAHAYA BINTANG ELEKTRINDO

ADJUSMENT JOURNAL
31 DECEMBER 2017

DATE DOC NO EXPLANATION

31 MM-356 Penyusutan Aktiva Tetap
31 MM-356 Penyusutan Aktiva Tetap
31 MM-356 Penyusutan Aktiva Tetap
31 MM-356 Penyusutan Aktiva Tetap
31 MM-356 Penyusutan Aktiva Tetap

31 MM-357 Bbn Sewa, Bln Desember 2017

31 MM-357 Bbn Sewa, Bln Desember 2017

31 MM-358 Bbn Asuransi, Bln Desember 2017

31 MM-358 Bbn Asuransi, Bln Desember 2017
31 MM-358 Bbn Asuransi, Bln Desember 2017

31 MM-359 Sumbangan Persediaan

31 MM-359 Sumbangan Persediaan

31 MM-360 Pajak atas sumbangan persediaan

31 MM-360 Pajak atas sumbangan persediaan

31 MM-361 Pendapatan Jasa, Bln Desember 2017

31 MM-361 Pendapatan Jasa, Bln Desember 2017

31 MM-362 Bbn Telepon, Bln Desember 2017

31 MM-362 Bbn Telepon, Bln Desember 2017
31 MM-362 Bbn Telepon, Bln Desember 2017

31 MM-363 Biaya Administrasi Bank

31 MM-363 Pajak Bunga
31 MM-363 Rekonsiliasi Bank

31 MM-364 Rekonsilliasi Bank

31 MM-364 Jasa Giro
31 MM-364 Piutang Dagang, PT Adaya Elektrindo

31 MM-365 Kesalahan Pencatatan

31 MM-365 Kesalahan Pencatatan

31 MM-365 Selisih Kurs

31 MM-365 Selisih Kurs

TOTAL
PT. CAHAYA BINTANG ELEKTRINDO
ADJUSMENT JOURNAL
31 DECEMBER 2017

ACCOUNT NAME REF DEBET CREDIT

Depreciation Expense 61102 Rp 9,989,375
Depreciation Expense 63102 Rp 8,173,125
Building Accum Dept 17130 Rp 1,000,000
Vehicle Accum Dept 17220 Rp 14,025,000
Office Equipt Accum Dept 17320 Rp 3,137,500

Rental Expense 61109 Rp 3,500,000

Prepayment Rent 15310 Rp 3,500,000

Insurance Expense 61112 Rp 1,652,500

Insurance Expense 63109 Rp 1,210,000
Prepayment Insurance 15320 Rp 2,862,500

Donation Expense 63110 Rp 325,000

TV 14 Inventory 14101 Rp 325,000

Donation Expense 63110 Rp 32,500

Vat Tax Out 21310 Rp 32,500

Unearned Revenue 21330 Rp 2,000,000

Service Revenue 41510 Rp 2,000,000

Electrical, Telp, Expense 61107 Rp 1,750,000

Electrical, Telp, Expense 63107 Rp 750,000
Electrical and Telp Payable 21370 Rp 2,500,000

Bank Service Expense 91101 Rp 25,500

Taxed Service 91102 Rp 123,195
Mandiri Bank 11120 Rp 148,695

Mandiri Bank 11120 Rp 23,715,975

Bank Service (Jasa Giro) 81110 Rp 615,975
Account Receivable Trade 13110 Rp 23,100,000

Mandiri Bank US$ 11125 Rp 24,510,428

Mandiri Bank 11120 Rp 24,510,428

Loss on Exchange rate 91110 Rp 299,275

Mandiri Bank US$ 11125 Rp 299,275

Rp 78,056,873 Rp 78,056,873
m.nur.andiyansyah
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180221070022

Trial Balance
Acct. No. Account Name
Debet
11110 Cash Rp 369,243,900
11120 Mandiri Bank Rp 216,778,897
11125 Mandiri Bank US$ Rp 5,794,400
11130 Bank Artha Graha Rp -
11140 Time Deposit Rp 500,000,000
11210 Note Receivable Rp 500,000,000
13110 Account Receivable Trade Rp 246,530,250
14101 TV 14 Inventory Rp 27,625,000
14102 CD Player Inventory Rp 76,700,000
14103 Tape Dek Inventory Rp 19,500,000
15210 VAT Tax In Rp 20,137,913
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 192,500,000
15320 Prepayment Insurance Rp 34,350,000
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept Rp -
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept Rp -
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Dept Rp -
18410 Inventory in transit Rp 213,254,756
18510 Contruction in progress Rp 255,000,000
21110 Account Payable Trade Rp -
21310 Vat Tax Out Rp -
21320 PPh ps 21 Tax Rp -
21330 Unearned Revenue Rp -
21370 Electrical and Telp Payable Rp -
21590 Other Current Liability Rp -
31100 Owners Shareholder Rp -
32100 Retained Earnings Rp -
33100 Current Year Earning Rp -
41101 TV 14 Sales Rp -
41102 CD Player Sales Rp -
41103 Tape Dek Sales Rp -
41510 Service Revenue Rp -
42110 Sales Discount/ Sales Return Rp 422,500
51101 Cost Of Good Solds TV 14 Rp 453,941,816
51102 Cost Of Good Solds CD Player Rp 749,961,604
51103 Cost Of Good Solds Tape Dek Rp 619,621,580
61101 Salaries Expense Rp 699,510,000
61102 Depreciation Expense Rp 109,883,125
61103 Traveling & Transport Expense Rp 41,137,500
61104 Entertainment Expense Rp 27,737,950
61105 Repair & Maintenance - Vehicle Exp Rp 11,152,220
61106 Gasolin, Parking, Tol Expense Rp 12,076,770
61107 Electrical, Telp, Expense Rp 14,939,430
61108 Office Maintenance Expense Rp 15,150,200
61109 Rental Expense Rp 12,000,000
61110 Representation Expense Rp 11,525,000
61111 Donation Expense Rp 7,562,500
61112 Insurance Expense Rp 5,256,000
61113 Other Expense Rp 4,225,410
63101 Salaries Expense Rp 649,776,000
63102 Depreciation Expense Rp 89,904,375
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 5,506,800
63107 Electrical, Telp, Expense Rp 2,092,900
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 1,256,200
63110 Donation Expense Rp -
63111 Other Expense Rp 1,046,526
65100 Income Tax Art 22 Expense Rp 4,433,228
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 9,209,621
65300 Income Tax Art 23 Expense Rp 750,000
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
81110 Bank Service (Jasa Giro) Rp -
81120 Interest Deposit Rp -
81600 Other Income Rp -
91101 Bank Service Expense Rp -
91102 Taxed Service Rp -
91109 Other Expense Rp 15,000,000
91110 Loss on Exchange rate Rp -
TOTAL Rp 8,595,894,371
Net Income
Grand Total
 PT CAHAYA BINTANG ELEKTRINDO
WORKSHEET
31 DECEMBER 2017
Trial Balance Adjustment Adjusted Trial Balance
Credit Debet Credit Debet Credit
Rp - Rp - Rp - Rp 369,243,900 Rp -
Rp - Rp 23,715,975 Rp 24,659,123 Rp 215,835,749 Rp -
Rp - Rp 24,510,428 Rp 299,275 Rp 30,005,553 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 23,100,000 Rp 223,430,250 Rp -
Rp - Rp - Rp 325,000 Rp 27,300,000 Rp -
Rp - Rp - Rp - Rp 76,700,000 Rp -
Rp - Rp - Rp - Rp 19,500,000 Rp -
Rp - Rp - Rp - Rp 20,137,913 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 3,500,000 Rp 189,000,000 Rp -
Rp - Rp - Rp 2,862,500 Rp 31,487,500 Rp -
Rp - Rp - Rp - Rp 1,000,000,000 Rp -
Rp - Rp - Rp - Rp 240,000,000 Rp -
Rp 80,000,000 Rp - Rp 1,000,000 Rp - Rp 81,000,000
Rp - Rp - Rp - Rp 877,200,000 Rp -
Rp 234,975,000 Rp - Rp 14,025,000 Rp - Rp 249,000,000
Rp - Rp - Rp - Rp 226,200,000 Rp -
Rp 34,512,500 Rp - Rp 3,137,500 Rp - Rp 37,650,000
Rp - Rp - Rp - Rp 213,254,756 Rp -
Rp - Rp - Rp - Rp 255,000,000 Rp -
Rp 59,642,500 Rp - Rp - Rp - Rp 59,642,500
Rp 15,713,750 Rp - Rp 32,500 Rp - Rp 15,746,250
Rp 2,762,887 Rp - Rp - Rp - Rp 2,762,887
Rp 10,000,000 Rp 2,000,000 Rp - Rp - Rp 8,000,000
Rp - Rp - Rp 2,500,000 Rp - Rp 2,500,000
Rp 145,726,056 Rp - Rp - Rp - Rp 145,726,056
Rp 4,000,000,000 Rp - Rp - Rp - Rp 4,000,000,000
Rp 275,250,500 Rp - Rp - Rp - Rp 275,250,500
Rp - Rp - Rp - Rp - Rp -
Rp 1,561,555,293 Rp - Rp - Rp - Rp 1,561,555,293
Rp 1,485,660,410 Rp - Rp - Rp - Rp 1,485,660,410
Rp 569,845,475 Rp - Rp - Rp - Rp 569,845,475
Rp 99,000,000 Rp - Rp 2,000,000 Rp - Rp 101,000,000
Rp - Rp - Rp - Rp 422,500 Rp -
Rp - Rp - Rp - Rp 453,941,816 Rp -
Rp - Rp - Rp - Rp 749,961,604 Rp -
Rp - Rp - Rp - Rp 619,621,580 Rp -
Rp - Rp - Rp - Rp 699,510,000 Rp -
Rp - Rp 9,989,375 Rp - Rp 119,872,500 Rp -
Rp - Rp - Rp - Rp 41,137,500 Rp -
Rp - Rp - Rp - Rp 27,737,950 Rp -
Rp - Rp - Rp - Rp 11,152,220 Rp -
Rp - Rp - Rp - Rp 12,076,770 Rp -
Rp - Rp 1,750,000 Rp - Rp 16,689,430 Rp -
Rp - Rp - Rp - Rp 15,150,200 Rp -
Rp - Rp 3,500,000 Rp - Rp 15,500,000 Rp -
Rp - Rp - Rp - Rp 11,525,000 Rp -
Rp - Rp - Rp - Rp 7,562,500 Rp -
Rp - Rp 1,652,500 Rp - Rp 6,908,500 Rp -
Rp - Rp - Rp - Rp 4,225,410 Rp -
Rp - Rp - Rp - Rp 649,776,000 Rp -
Rp - Rp 8,173,125 Rp - Rp 98,077,500 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 5,506,800 Rp -
Rp - Rp 750,000 Rp - Rp 2,842,900 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 1,210,000 Rp - Rp 2,466,200 Rp -
Rp - Rp 357,500 Rp - Rp 357,500 Rp -
Rp - Rp - Rp - Rp 1,046,526 Rp -
Rp - Rp - Rp - Rp 4,433,228 Rp -
Rp - Rp - Rp - Rp 9,209,621 Rp -
Rp - Rp - Rp - Rp 750,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp 12,500,000 Rp - Rp 615,975 Rp - Rp 13,115,975
Rp 8,750,000 Rp - Rp - Rp - Rp 8,750,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 25,500 Rp - Rp 25,500 Rp -
Rp - Rp 123,195 Rp - Rp 123,195 Rp -
Rp - Rp - Rp - Rp 15,000,000 Rp -
Rp - Rp 299,275 Rp - Rp 299,275 Rp -
Rp 8,595,894,371 Rp 78,056,873 Rp 78,056,873 Rp 8,617,205,346 Rp 8,617,205,346
 Income Statement Balance Sheet
Debet Credit Debet Credit
Rp - Rp - Rp 369,243,900 Rp -
Rp - Rp - Rp 215,835,749 Rp -
Rp - Rp - Rp 30,005,553 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 500,000,000 Rp -
Rp - Rp - Rp 223,430,250 Rp -
Rp - Rp - Rp 27,300,000 Rp -
Rp - Rp - Rp 76,700,000 Rp -
Rp - Rp - Rp 19,500,000 Rp -
Rp - Rp - Rp 20,137,913 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 189,000,000 Rp -
Rp - Rp - Rp 31,487,500 Rp -
Rp - Rp - Rp 1,000,000,000 Rp -
Rp - Rp - Rp 240,000,000 Rp -
Rp - Rp - Rp - Rp 81,000,000
Rp - Rp - Rp 877,200,000 Rp -
Rp - Rp - Rp - Rp 249,000,000
Rp - Rp - Rp 226,200,000 Rp -
Rp - Rp - Rp - Rp 37,650,000
Rp - Rp - Rp 213,254,756 Rp -
Rp - Rp - Rp 255,000,000 Rp -
Rp - Rp - Rp - Rp 59,642,500
Rp - Rp - Rp - Rp 15,746,250
Rp - Rp - Rp - Rp 2,762,887
Rp - Rp - Rp - Rp 8,000,000
Rp - Rp - Rp - Rp 2,500,000
Rp - Rp - Rp - Rp 145,726,056
Rp - Rp - Rp - Rp 4,000,000,000
Rp - Rp - Rp - Rp 275,250,500
Rp - Rp - Rp - Rp -
Rp - Rp 1,561,555,293 Rp - Rp -
Rp - Rp 1,485,660,410 Rp - Rp -
Rp - Rp 569,845,475 Rp - Rp -
Rp - Rp 101,000,000 Rp - Rp -
Rp 422,500 Rp - Rp - Rp -
Rp 453,941,816 Rp - Rp - Rp -
Rp 749,961,604 Rp - Rp - Rp -
Rp 619,621,580 Rp - Rp - Rp -
Rp 699,510,000 Rp - Rp - Rp -
Rp 119,872,500 Rp - Rp - Rp -
Rp 41,137,500 Rp - Rp - Rp -
Rp 27,737,950 Rp - Rp - Rp -
Rp 11,152,220 Rp - Rp - Rp -
Rp 12,076,770 Rp - Rp - Rp -
Rp 16,689,430 Rp - Rp - Rp -
Rp 15,150,200 Rp - Rp - Rp -
Rp 15,500,000 Rp - Rp - Rp -
Rp 11,525,000 Rp - Rp - Rp -
Rp 7,562,500 Rp - Rp - Rp -
Rp 6,908,500 Rp - Rp - Rp -
Rp 4,225,410 Rp - Rp - Rp -
Rp 649,776,000 Rp - Rp - Rp -
Rp 98,077,500 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 5,506,800 Rp - Rp - Rp -
Rp 2,842,900 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 2,466,200 Rp - Rp - Rp -
Rp 357,500 Rp - Rp - Rp -
Rp 1,046,526 Rp - Rp - Rp -
Rp 4,433,228 Rp - Rp - Rp -
Rp 9,209,621 Rp - Rp - Rp -
Rp 750,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 13,115,975 Rp - Rp -
Rp - Rp 8,750,000 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 25,500 Rp - Rp - Rp -
Rp 123,195 Rp - Rp - Rp -
Rp 15,000,000 Rp - Rp - Rp -
Rp 299,275 Rp - Rp - Rp -
Rp 3,602,909,725 Rp 3,739,927,153 Rp 5,014,295,621 Rp 4,877,278,193
Rp 137,017,428 Rp - Rp - Rp 137,017,428
Rp 3,739,927,153 Rp 3,739,927,153 Rp 5,014,295,621 Rp 5,014,295,621
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180221070022

PT. CAHAYA BINTANG ELEKTRINDO

INCOME STATEMENT
31 DECEMBER 2017
Revenue:
41101 TV 14 Sales Rp 1,561,555,293
41102 CD Player Sales Rp 1,485,660,410
41103 Tape Dek Sales Rp 569,845,475
41510 Service Revenue Rp 101,000,000
42110 Sales Discount/ Sales Return -Rp 422,500
Net Sales

Cost Of Goods Sold

51101 Cost Of Good Solds TV 14 Rp 453,941,816
51102 Cost Of Good Solds CD Player Rp 749,961,604
51103 Cost Of Good Solds Tape Dek Rp 619,621,580
Total Cost of Goods Sold
Gross Profit

Operating Expense
Marketing Expense
61101 Salaries Expense Rp 699,510,000
61102 Depreciation Expense Rp 119,872,500
61103 Traveling & Transport Expense Rp 41,137,500
61104 Entertainment Expense Rp 27,737,950
61105 Repair & Maintenance - Vehicle Exp Rp 11,152,220
61106 Gasolin, Parking, Tol Expense Rp 12,076,770
61107 Electrical, Telp, Expense Rp 16,689,430
61108 Office Maintenance Expense Rp 15,150,200
61109 Rental Expense Rp 15,500,000
61110 Representation Expense Rp 11,525,000
61111 Donation Expense Rp 7,562,500
61112 Insurance Expense Rp 6,908,500
61113 Other Expense Rp 4,225,410
Total Marketing Expense

Administration & General Expense

63101 Salaries Expense Rp 649,776,000
63102 Depreciation Expense Rp 98,077,500
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
 63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 5,506,800
63107 Electrical, Telp, Expense Rp 2,842,900
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 2,466,200
63110 Donation Expense Rp 357,500
63111 Other Expense Rp 1,046,526
65100 Income Tax Art 22 Expense Rp 4,433,228
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 9,209,621
65300 Income Tax Art 23 Expense Rp 750,000
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
Total Administration & General Expense

Other Revenue
81110 Bank Service (Jasa Giro) Rp 13,115,975
81120 Interest Deposit Rp 8,750,000
81600 Other Income Rp -
Total Other Revenue

Other Expense
91101 Bank Service Expense Rp 25,500
91102 Taxed Service Rp 123,195
91109 Other Expense Rp 15,000,000
91110 Loss on Exchange rate Rp 299,275
Total Other Expense
Net Income
Rp 3,717,638,678

Rp 1,823,525,000
Rp 1,894,113,678

-Rp 989,047,980
-Rp 774,466,275

Rp 21,865,975

-Rp 15,447,970
Rp 137,017,428
m.nur.andiyansyah
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180221070022

PT. CAHAYA BINTANG ELEKTRINDO

RETAINED EARNING STATEMENT
31 DECEMBER 2017
Retained Earning Beginning Rp 275,250,500

Net Income Rp 137,017,428

Prive/Deviden/Drawing Rp -
Rp 137,017,428
Retained Earning Ending Rp 412,267,928
m.nur.andiyansyah
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180221070022

PT CAHAYA BINTANG ELEKTRINDO

BALANCE SHEET
31 DECEMBER 2017

Assets
Current Assets: Current Liabilities:
11110 Cash Rp 369,243,900 21110
11120 Mandiri Bank Rp 215,835,749 21310
11125 Mandiri Bank US$ Rp 30,005,553 21320
11130 Bank Artha Graha Rp - 21330
11140 Time Deposit Rp 500,000,000 21370
11210 Note Receivable Rp 500,000,000 21590
13110 Account Receivable Trade Rp 223,430,250 Total Current Li
14101 TV 14 Inventory Rp 27,300,000
14102 CD Player Inventory Rp 76,700,000
14103 Tape Dek Inventory Rp 19,500,000
15210 VAT Tax In Rp 20,137,913
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 189,000,000
15320 Prepayment Insurance Rp 31,487,500
Total Current Assets Rp 2,202,640,865

Fixed Assets: Equity:

17110 Lands Rp 1,000,000,000 31100
17120 Building Rp 240,000,000 32100
17130 Building Accum Dept -Rp 81,000,000 33100
17210 Vehicle Rp 877,200,000 Total Equi
17220 Vehicle Accum Dept -Rp 249,000,000
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum Dept -Rp 37,650,000
Total Fixed Assets Rp 1,975,750,000

Other Assets:
18410 Inventory in transit Rp 213,254,756
18510 Contruction in progress Rp 255,000,000
Total Other Assets Rp 468,254,756
Total Aktiva Rp 4,646,645,621 Total Pas
 ANG ELEKTRINDO
CE SHEET
MBER 2017

Liabilities + Equity
Current Liabilities:
Account Payable Trade Rp 59,642,500
Vat Tax Out Rp 15,746,250
PPh ps 21 Tax Rp 2,762,887
Unearned Revenue Rp 8,000,000
Electrical and Telp Payable Rp 2,500,000
Other Current Liability Rp 145,726,056
Total Current Liabilities Rp 234,377,693

Equity:
Owners Shareholder Rp 4,000,000,000
Retained Earnings Rp 412,267,928
Current Year Earning Rp -
Total Equity Rp 4,412,267,928

Total Pasiva (Liabilities + Equity) Rp 4,646,645,621

m.nur.andiyansyah
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180221070022

PT. CAHAYA BINTANG ELEKTRINDO

TRIAL BALANCE
31 DECEMBER 2017
No. NAMA AKUN Neraca Saldo, 31 Des 16
Perkiraan
Akun Debet
11110 Kas Besar Cash 878,424,994
11120 Bank Mandiri Mandiri Bank 998,196,291
11125 Mandiri Bank US$ mandiri bank US$
11130 Bank Artha Graha 50,000,000
11140 Deposito berjangka Time Deposit 100,000,000
11210 Surat Berharga /Effek Note Receivable 50,000,000
13110 Piutang Usaha Account Receivable Trade 95,750,000
14101 Persediaan TV 14 TV 14 Inventory 55,000,000
14102 Persediaan CD Pleyer CD Pleyer Inventory 85,000,000
14103 Persediaan Tape Dek Tape Dek Inventory 15,000,000
15210 PPN Masukan - DN VAT Tax In 1,256,240
15220 Pajak PPh Pasal 23 PPh Art 23
15230 Pajak PPh Pasal 25 PPh Art 25
15310 Sewa dibayar dimuka Prepaymen Rent 12,450,000
15320 Asuransi Gedung & Bangunan Prepayment Insurance 5,000,000
17110 Tanah Lands 1,000,000,000
17120 Bangunan Building 240,000,000
17130 Akumulasi Penys. Bangunan Building Accumt Dept
17210 Kendaraan Veicles 877,200,000
17220 Akum. Penys. Kendaraan Vehicles Accumt Dept
17310 Inventaris Kantor Office equipment 226,200,000
17320 Akum. Penys. Inventaris Kantor Office equipt Accumt Dept.
21110 Utang Usaha Account Payable Trade
21310 Utang PPN Keluaran - DN VAT Tax Out
21320 Utang Pajak PPh Psl. 21 PPh ps 21 Tax
21360 Utang Pajak PPh psl. 29 PPh ps 29 Tax
21540 Utang Sewa Rent Payable
2-3000 LAIBILITAS LONG TERM LIABILITIES
31100 Modal Saham Owner's Shareholder
32100 Laba Ditahan Retained Earnings
35100 Deviden Owner's Shareholder Drawings -
41101 Penjualan TV 14 TV 14 Sales
41102 Penjualan CD Pleyer CD Pleyer Sales
41103 Penjualan Tape Dek Tape Dek Sales
51101 Beban Pokok Penualan TV 14 Cost of good Solds TV 14 525,350,000
51102 Beban Pokok Penjualan CD Pleyer Cost of Good Solds CD Pleyer 1,721,905,500
51103 Beban Pokok Penjualan Tape Dek Cost of Good Solds Tape Dek 393,488,095
61100 BEBAN DISTRIBUSI DISTRIBUSI EXPENSES
61101 Gaji pegawai pemasaran Salaries Expenses 324,586,510
61102 Penyusutan aktiva tetap Depreciation Expenses 50,985,000
61103 Perjalanan Travelling & Transpt expenses 75,124,520
61104 Perjamuan Entertainment Expenses 37,767,162
61105 Pemeliharaan kendaraan Repair & Maintnce - Vehicl Exps 21,194,352
61106 BBm, Parkir, Tol Gasolin, Parking, Tol Expenses 7,526,520
61107 Listrik, Tlp Electrical, Telp. Expenses 8,520,145
61108 Pemeliharaan kantor Office Maintenance Expenses 9,687,723
61109 Sewa Rental Expense Expenses 12,000,000
61110 Representasi Representation Expenses 9,526,321
61111 Sumbangan Donation Expenses 5,000,000
61112 Asuransi Insurance Expenses 5,256,000
61113 Lain2 Other Expenses 1,250,000
63100 BEBAN ADMINISTRASI ADMINISTRATIVE EXPENSES
63101 Gaji Direksi & Staff Knt Salaries Expenses 330,026,052
63102 Penyusutan aktiva tetap Depreciation Expenses 41,715,000
63103 Perjalanan Travelling & Transpt expenses
63104 Perjamuan Entertainment Expenses
63105 Pemeliharaan kendaraan Repair & Maintnce - Vehicl Exps
63106 BBm, Parkir, Tol Gasolin, Parking, Tol Expenses 7,952,103
63107 Listrik, Tlp Electrical, Telp. Expenses 6,458,210
63108 Pemeliharaan kantor Office Maintenance Expenses
63109 Asuransi Insurance Expenses 2,233,220
63110 Sumbangan Donation Expenses
63111 Lain2 Other Expenses 1,202,000
65100 PPh Pasal 22 Income tax art 22 Expenses
65200 PPh Pasl 4 ayat 2 FINAL Income tax art 4, ay.2 FINAL Exp 20,500,000
65300 PPh Pasal 23 Income tax art 23 Expenses
67100 Biaya Denda Pajak Taxed Expenses
69190 Biaya Amortisasi Pra-Operasi Amortisation
81100 PENDAPATAN LAIN OTHER INCOME
81110 Jasa Giro Bank Service (Jasa Giro)
81120 Bunga Deposito Interest Deposit
81600 Pendapatan Lainnya Other Income
91100 BEBAN LAIN OTHER EXPENSES
91101 Jasa/Administrasi Bank Bank Service Expenses 1,256,250
91102 Pajak Jasa Giro Taxed Service
91109 Biaya Non Usaha Lainnya Other Expenses
8,309,988,208

-
eraca Saldo, 31 Des 16
Kredit

69,000,000

80,700,000

Rp -
245,785,000
15,785,200
2,956,825

-
4,000,000,000
104,626,373

750,500,000
2,459,865,000
562,125,850
 1,500,000
17,143,960

8,309,988,208
m.nur.andiyansy
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

INCOME STATEMENT
31 DECEMBER 2016
Revenue:
41101 TV 14 Sales Rp 750,500,000
41102 CD Player Sales Rp 2,459,865,000
41103 Tape Dek Sales Rp 562,125,850
Net Sales

Cost Of Goods Sold

51101 Cost Of Good Solds TV 14 Rp 525,350,000
51102 Cost Of Good Solds CD Player Rp 1,721,905,500
51103 Cost Of Good Solds Tape Dek Rp 393,488,095
Total Cost of Goods Sold
Gross Profit

Operating Expense
Marketing Expense
61101 Salaries Expense Rp 324,586,510
61102 Depreciation Expense Rp 50,985,000
61103 Traveling & Transport Expense Rp 75,124,520
61104 Entertainment Expense Rp 37,767,162
61105 Repair & Maintenance - Vehicle Exp Rp 21,194,352
61106 Gasolin, Parking, Tol Expense Rp 7,526,520
61107 Electrical, Telp, Expense Rp 8,520,145
61108 Office Maintenance Expense Rp 9,687,723
61109 Rental Expense Rp 12,000,000
61110 Representation Expense Rp 9,526,321
61111 Donation Expense Rp 5,000,000
61112 Insurance Expense Rp 5,256,000
61113 Other Expense Rp 1,250,000
Total Marketing Expense

Administration & General Expense

63101 Salaries Expense Rp 330,026,052
63102 Depreciation Expense Rp 41,715,000
63103 Traveling & Transport Expense Rp -
63104 Entertainment Expense Rp -
63105 Repair & Maintenance - Vehicle Exp Rp -
63106 Gasolin, Parking, Tol Expense Rp 7,952,103
63107 Electrical, Telp, Expense Rp 6,458,210
63108 Office Maintenance Expense Rp -
63109 Insurance Expense Rp 2,233,220
63110 Donation Expense Rp -
63111 Other Expense Rp 1,202,000
65100 Income Tax Art 22 Expense Rp -
65200 Income Tax Art 4, ay 2 FINAL Exp Rp 20,500,000
65300 Income Tax Art 23 Expense Rp -
67100 Taxed Expense Rp -
69190 Amortisaion Rp -
Total Administration & General Expense
Total Expanse
Other Revenue
81110 Bank Service (Jasa Giro) Rp 1,500,000
81120 Interest Deposit Rp 17,143,960
81600 Other Income Rp -
Total Other Revenue

Other Expense
91101 Bank Service Expense Rp 1,256,250
91102 Taxed Service Rp -
91109 Other Expense Rp -
Total Other Expense
Net Income
Rp 3,772,490,850

Rp 2,640,743,595
Rp 1,131,747,255

Rp 568,424,253
 Rp 410,086,585
-Rp 978,510,838

Rp 18,643,960

-Rp 1,256,250
Rp 170,624,127
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT. CAHAYA BINTANG ELEKTRINDO

RETAINED EARNING STATEMENT
31 DECEMBER 2016
Retained Earning Beginning Rp 104,626,373

Net Income Rp 170,624,127

Prive/Deviden/Drawing Rp -
Rp 170,624,127
Retained Earning Ending Rp 275,250,500
m.nur.andiyansyah
ka 201
siklus akutansi
180221070022

PT CAHAYA BINTANG E
BALANCE SHE
31 DECEMBER

Assets
Current Assets:
11110 Cash Rp 878,424,994
11120 Mandiri Bank Rp 998,196,291
11125 Mandiri Bank US$ Rp -
11130 Bank Artha Graha Rp 50,000,000
11140 Time Deposit Rp 100,000,000
11210 Note Receivable Rp 50,000,000
13110 Account Receivable Tra Rp 95,750,000
14101 TV 14 Inventory Rp 55,000,000
14102 CD Player Inventory Rp 85,000,000
14103 Tape Dek Inventory Rp 15,000,000
15210 VAT Tax In Rp 1,256,240
15220 PPh Art 23 Rp -
15230 PPh Art 25 Rp -
15310 Prepayment Rent Rp 12,450,000
15320 Prepayment Insurance Rp 5,000,000
Total Current Assets

Fixed Assets:
17110 Lands Rp 1,000,000,000
17120 Building Rp 240,000,000
17130 Building Accum Dept -Rp 69,000,000
17210 Vehicle Rp 877,200,000
17220 Vehicle Accum Dept -Rp 80,700,000
17310 Office Equiptment Rp 226,200,000
17320 Office Equipt Accum De Rp -
Total Fixed Assets

Total Aktiva
 PT CAHAYA BINTANG ELEKTRINDO
BALANCE SHEET
31 DECEMBER 2016

Liabilities + Equity
Current Liabilities:
21110 Account Payable Trade Rp 245,785,000
21310 Vat Tax Out Rp 15,785,200
21320 PPh ps 21 Tax Rp 2,956,825
Total Current Liabilities

Rp 2,346,077,525

Equity:
31100 Owners Shareholder Rp 4,000,000,000
32100 Retained Earnings Rp 275,250,500
35100 Current Year Earning Rp -
Total Equity

Rp 2,193,700,000

Rp 4,539,777,525 Total Pasiva (Liabilities + Equity)

Rp 264,527,025

Rp 4,275,250,500

Rp 4,539,777,525
 DATE DOC NO
1 TB
1 TB
1 TB
1 TB
1 TB
1 TB
1 TB
3 BM-76
3 KK-471
5 KK-472
6 BK-198
6 KK-473
8 BM-77
9 BK-199
9 BK-200
10 BK-201
14 KM-193
19 BK-202
19 BK-203
19 BM-78
20 KM-194
22 BM-79
23 BM-80
26 BK-204
26 KK-474
26 KK-475
26 BK-206
30 KK-476
30 KK-476

ARUS KAS DARI KEGIATAN OPERASIONAL :

Penerimaan Kas dari :
Penerimaan Piutang Rp 67,849,428
Setoran Uang Tunai ke Bank Rp 100,000,000
Pendapatan Jasa Rp 109,000,000
Penerimaan Kas dari Kegiatan Operasional
Pengeluaran Kas dari:
Pembayaran Hutang Rp 340,812,500
pembayaran pajak terutang Rp 24,653,196
Pembayaran Beban-Beban Rp 425,368,963
Pajak Pembelian Import Rp 73,752,797
over booking Rp 167,462,500
Pengeluaran Kas dari Kegiatan Operasional
Arus Kas Bersih Dari Kegiatan Operasional

ARUS KAS DARI KEGIATAN BANK

setoran bank Rp 100,000,000
Arus Kas Bersih Dari Kegiatan Investasi

Penurunan Kas dan Setara Kas

Saldo Awal Kas dan Setara Kas
Saldo Akhir Kas dan Setara Kas
 EXPLANATION ACCOUNT NAME REF DEBET
Opening Balances Cash 11110 Rp 621,347,750
Opening Balances Mandiri Bank 11120 Rp 819,875,575
Opening Balances Bank Artha Graha 11130
Opening Balances Time Deposit 11140 Rp 500,000,000
Opening Balances Cash 11110 Rp 621,347,750
Opening Balances Mandiri Bank 11120 Rp 819,875,575
Opening Balances Bank Artha Graha 11130
Piutang Dagang, PT Adaya Elektrindo Mandiri Bank 11120 Rp 11,605,000
Over booking Mandiri Bank 11120
Perjamuan, Direktur Pemasaran Cash 11110
Hutang Dagang, PT Citra Utama Elekrik Mandiri Bank 11120
Bbn Listrik Bln Desember 2017 Cash 11110
Piutang Dagang, PT Bunda Cahaya Timur Mandiri Bank 11120 Rp 10,164,000
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Pembayaran Pajak Terutang Mandiri Bank 11120
Pendapatan diterima dimuka, Jasa Maintenance Cash 11110 Rp 10,000,000
Hutang Dagang, PT Toshida Mandiri Bank 11120
Hutang Dagang, PT Samson Indonesia Mandiri Bank 11120
Piutang Dagang, PT Bunda Cahaya Timur Mandiri Bank 11120 Rp 16,500,000
Penghasilan Service, Bengkel setia Kawan Cash 11110 Rp 99,000,000
Piutang Dagang, Malaysia Trading Ltd Mandiri Bank 11120 Rp 24,510,428
Piutang Dagang, Departement Sosial Mandiri Bank 11120 Rp 5,070,000
Bbn Gaji, Bln Desember 2017 Mandiri Bank 11120
BBM Bln Desember 2017 Cash 11110
Memabangun sendiri gudang Cash 11110
Pajak Pembelian Import Mandiri Bank 11120
Setoran Uang Tunai ke Bank Mandiri Bank 11120 Rp 100,000,000
Setoran Uang Tunai ke Bank Cash 11110

Rp 276,849,428
-Rp 1,032,049,956
-Rp 755,200,528

-Rp 100,000,000

-Rp 855,200,528
Rp 1,441,223,325
Rp 586,022,797
 CREDIT

Rp 167,462,500
Rp 750,550
Rp 50,000,000
Rp 1,952,250

Rp 26,812,500
Rp 100,000,000
Rp 24,653,196

Rp 99,000,000
Rp 65,000,000

Rp 164,265,113
Rp 3,401,050
Rp 255,000,000
Rp 73,752,797

Rp 100,000,000