PT.

CAHAYA
CASH RECEIPT JOURNAL
DECEMBER 31, 2018
DEBET CREDIT
EVIDENCE CHECK POS
DATE NUMBER DESCRIPTION NO. REF OTHERS ACCOUNT OTHERS
CASH IN BANK RECEIVABLE
ACC. NAME ACC. NO AMOUNT ACC. NAME ACC. NO AMOUNT
2018
Dec 5 BKM12-1 TOKO DHIRA B13 Rp 32,670,000 Sales discount 4-2300 Rp 330,000 Rp 33,000,000
9 NK12-1 NOTA KONTAN TOKO PANANJUNG Rp 30,710,000 Sales of merchandise 4-1100 Rp 27,600,000
VAT Outcome 2-1310 Rp 2,760,000
Freight Collected 4-2100 Rp 350,000
11 BKM12-2 PENJUALAN TUNAI KENDARAAN AM12 Rp 146,000,000 Vehicle Accum. Depr. 1-3302 Rp 35,000,000 Vehicle at cost 1-3301 Rp 160,000,000
Gain/Loss sales vehicle 9-3000 Rp 21,000,000

12 BKM12-3 TOKO BAHANA KC9 Rp 33,000,000 Rp 33,000,000

AMOUNT Rp 242,380,000 Rp 66,000,000
ACC. NUMBER (1-1110) (1-1210)

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1110 Rp 242,380,000 1-1210 Rp 66,000,000
1-3302 Rp 35,000,000 1-3301 Rp 160,000,000
4-2300 Rp 330,000
2-1310 Rp 2,760,000
4-1100 Rp 27,600,000
4-2100 Rp 350,000
9-3000 Rp 21,000,000

AMOUNT Rp 277,710,000 AMOUNT Rp 277,710,000

 PT. CAHAYA
CASH DISHBURSEMENT JOURNAL
DECEMBER 31, 2018

DEBET CREDIT
EVIDENCE CHECK POS
DATE DESCRIPTION ACCOUNT OTHERS PURCHASES INCOME TAX
NO. NO. REF CASH IN BANK
PAYABLE ACC. NAME ACC. NO. AMOUNT DISCOUNT PAYABLE
2018
Dec 8 BKK12-1 PT. CHARAKA C12-1 Rp 88,000,000 86,240,000 1,760,000
10 BKK12-2 PT. BHARATA C12-2 Rp 22,000,000 22,000,000
20 BKK12-3 PT. ASOKA C12-3 Rp 44,000,000 Late fee expense 6-2900 440,000 44,440,000
30 BKK12-4 CITY BANK C12-5 Credit Card 2-1110 8,400,000 8,400,000
31 BKK12-5 Pembayaran angsuran Bank C12-6 Bank Mandiri Loan 2-2100 18,000,000 19,800,000
Interest Expense 9-1000 1,800,000
31 BKK12-6 Pembayaran gaji karyawan C12-7 Wages & salaries 6-3100 9,000,000 8,815,000 185,000
31 BKK12-7 Pengisian kembali kas kecil C12-8 Petty Cash 1-1120 4,950,000 4,950,000
AMOUNT 154,000,000 194,645,000 1,760,000 185,000
ACC. NUMBER (2-1210) (1-1110) (5-3000) (2-1212)

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1120 Rp 4,950,000 1-1110 Rp 194,645,000
2-1110 Rp 8,400,000 2-1212 Rp 185,000
2-1210 Rp 154,000,000 5-3000 Rp 1,760,000
2-2100 Rp 18,000,000
6-2900 Rp 440,000
6-3100 Rp 9,000,000
9-1000 Rp 1,800,000

AMOUNT Rp 196,590,000 AMOUNT Rp 196,590,000

 PT. CAHAYA
PURCHASES JOURNAL
DECEMBER 31, 2018

DEBET CREDIT
FACTUR POS
DATE DESCRIPTION MERCHANDISE
NO. REF VAT INCOME FREIGHT PAID ACCOUNTS PAYABLE
INVENTORY
2018
Dec 5 NP2-12 PT. ASOKA Rp 30,000,000 Rp 3,000,000 Rp 33,000,000
13 L14-12 PT. BHARATA Rp 46,000,000 Rp 4,600,000 Rp 50,600,000
AMOUNT Rp 76,000,000 Rp 7,600,000 Rp 83,600,000
ACC. NUMBER (1-1310) (1-1430) (2-1210)

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1310 Rp 76,000,000 2-1210 Rp 83,600,000
1-1430 Rp 7,600,000

AMOUNT Rp 83,600,000 AMOUNT Rp 83,600,000

 PT. CAHAYA
SALES JOURNAL
DECEMBER 31, 2018

DEBIT CREDIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS SALES OF FREIGHT
NO. REF VAT OUTCOME
RECEIVABLE MERCHANDISE COLLECTED
2018
Dec 2 FPJ12-1 TOKO ANDANI Rp 65,400,000 Rp 59,000,000 Rp 5,900,000 Rp 500,000
8 FPJ12-2 TOKO BAHANA Rp 30,220,000 Rp 27,200,000 Rp 2,720,000 Rp 300,000
14 FPJ12-3 TOKO CEMPAKA Rp 37,800,000 Rp 34,000,000 Rp 3,400,000 Rp 400,000
20 FPJ12-4 TOKO DHIRA Rp 47,000,000 Rp 42,000,000 Rp 4,200,000 Rp 800,000
AMOUNT Rp 180,420,000 Rp 162,200,000 Rp 16,220,000 Rp 2,000,000
ACC. NUMBER (1-1210) (4-1100) (2-1310) (4-2100)

RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1210 Rp 180,420,000 2-1310 Rp 16,220,000
4-1100 Rp 162,200,000
4-2100 Rp 2,000,000

AMOUNT Rp 180,420,000 AMOUNT Rp 180,420,000

 PT. CAHAYA
GENERAL JOURNAL
DECEMBER 31, 2018
Page 1
DATE INVOICE DESCRIPTION REF DEBET CREDIT
NO.
2018
DEC 2 FPJ12-1 Cost of good sold 5-1100 Rp 38,000,000
Merchandise Inventory 1-1310 Rp 38,000,000

5 RNP3-12 Account payable 2-1210 Rp 4,840,000

Merchandise inventory 1-1310 Rp 4,400,000
VAT Income 1-1430 Rp 440,000
(PT. ASOKA)

8 FPJ12-2 Cost of good sold 5-1100 Rp 17,600,000

Merchandise Inventory 1-1310 Rp 17,600,000

9 NK12-1 Cost of good sold 5-1100 Rp 18,000,000

Merchandise Inventory 1-1310 Rp 18,000,000

14 FPJ12-3 Cost of good sold 5-1100 Rp 22,000,000

Merchandise Inventory 1-1310 Rp 22,000,000

20 FPJ12-4 Cost of good sold 5-1100 Rp 27,000,000

Merchandise Inventory 1-1310 Rp 27,000,000

AMOUNT Rp 127,440,000 Rp 127,440,000

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
2-1210 Rp 4,840,000 1-1310 Rp 127,000,000
5-1100 Rp 122,600,000 1-1430 Rp 440,000

AMOUNT Rp 127,440,000 AMOUNT Rp 127,440,000

 PT. CAHAYA
PETTY CASH JOURNAL
DECEMBER 31, 2018

EVIDENCE DEBET CREDIT

DATE DESCRIPTION
NO. ACCOUNT NAME ACC. NO. AMOUNT PETTY CASH
2018
Dec 2 VKK12-1 Pembuatan brosur untuk iklan Advertising Expense 6-1100 Rp 900,000 Rp 900,000
4 VKK12-2 Perlengkapan toko Supplies 1-1320 Rp 950,000 Rp 950,000
5 VKK12-3 Pembayaran telpon bulan november Accrued Expense 2-1211 Rp 750,000 Rp 750,000
7 VKK12-4 Pembayaran listrik bulan november Accrued Expense 2-1211 Rp 850,000 Rp 850,000
8 VKK12-5 Pembayaran PAM bulan november Accrued Expense 2-1211 Rp 600,000 Rp 600,000
16 VKK12-6 Pemeliharaan & reparasi alat Maintenance & repair expense 6-2500 Rp 900,000 Rp 900,000
AMOUNT Rp 4,950,000
ACCOUNT NUMBER (1-1120)

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
1-1320 Rp 950,000 1-1120 Rp 4,950,000
2-1211 Rp 2,200,000
6-1100 Rp 900,000
6-2500 Rp 900,000

AMOUNT Rp 4,950,000 AMOUNT Rp 4,950,000

 INVENTORY CARD
ITEM NUMBER : AU-N06 ITEM NAME : ACUTREN PLUS
DECEMBER 31, 2018
Method : AVERAGE
EVIDENCE IN OUT BALANCE
DATE DESCRIPTION
NO. Quantity Price Amount Quantity Price Amount Quantity Price Amount
2018
Dec 1 Opening balance 80 Rp 1,000,000 Rp 80,000,000
2 FPJ12-1 Sales, Toko Andani 20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
5 NP2-12 Purchase, PT. Asoka 18 1,000,000 18,000,000 78 Rp 1,000,000 Rp 78,000,000
5 RNP3-12 Purchase Retur, PT. Asoka -2 1,000,000 (2,000,000) 76 1,000,000 76,000,000
8 FPJ12-2 Sales, Toko Bahana 8 Rp 1,000,000 8,000,000 68 1,000,000 Rp 68,000,000
9 NK12-1 Nota Kontan Toko Pananjung 6 Rp 1,000,000 6,000,000 62 1,000,000 Rp 62,000,000
13 L14-12 PT. Bharata 22 1,000,000 22,000,000 84 1,000,000 Rp 84,000,000
14 FPJ12-3 Toko Cempaka 10 Rp 1,000,000 10,000,000 74 1,000,000 74,000,000
20 FPJ12-4 Toko Dhira 15 Rp 1,000,000 15,000,000 59 1,000,000 Rp 59,000,000

Amount 59 1,000,000 Rp 59,000,000

 INVENTORY CARD
ITEM NUMBER : AU-N08 ITEM NAME : OXONE
DECEMBER 31, 2018
Method : AVERAGE
INVOICE IN OUT BALANCE
DATE NO. DESCRIPTION Quantity Price Amount Quantity Price Amount Quantity Price Amount
2018
Dec 1 Opening balance 70 Rp 1,200,000 Rp 84,000,000
2 FPJ12-1 Toko Andani 15 Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000 Rp 66,000,000
5 NP2-12 PT. Asoka 10 1,200,000 12,000,000 65 Rp 1,200,000 Rp 78,000,000
5 RNP3-12 PT. Asoka -2 1,200,000 (2,400,000) 63 1,200,000 75,600,000
8 FPJ12-2 Toko Bahana 8 Rp 1,200,000 9,600,000 55 1,200,000 Rp 66,000,000
9 NK12-1 Nota Kontan Toko Pananjung 10 Rp 1,200,000 12,000,000 45 1,200,000 54,000,000
13 L14-12 PT. Bharata 20 1,200,000 24,000,000 65 1,200,000 Rp 78,000,000
14 FPJ12-3 Toko Cempaka 10 Rp 1,200,000 12,000,000 55 1,200,000 66,000,000
20 FPJ12-4 Toko Dhira 10 Rp 1,200,000 12,000,000 45 1,200,000 Rp 54,000,000

Amount 45 1,200,000 Rp 54,000,000

 PT. CAHAYA
SUBSIDIARY LEDGER OF ACCOUNT RECEIVABLE
DECEMBER 31, 2018

Nama : TOKO ANDANI Kode : C001

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 44,000,000
2 Sales Journal SJ 65,400,000 109,400,000

Nama : TOKO BAHANA Kode : C002

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 33,000,000
8 Sales journal SJ 30,220,000 63,220,000
12 Cash Receipt Journal CRJ 33,000,000 30,220,000

Nama : TOKO CEMPAKA Kode : C003

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance
14 Sales journal SJ Rp 37,800,000 37,800,000

Nama : TOKO DHIRA Kode : C004

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 33,000,000
5 Cash Receipt journal CRJ Rp 33,000,000 -
20 Sales journal SJ Rp 47,000,000 47,000,000
 PT. CAHAYA
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE
DECEMBER 31, 2018

Nama : PT. ASOKA Kode : S001

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening Balance 44,000,000
5 Purchase journal PJ 33,000,000 77,000,000
5 General Journal GJ 4,840,000 72,160,000
20 Cash dishbursement journal CDJ 44,000,000 28,160,000

Nama : PT. BHARATA Kode : S002

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening Balance 22,000,000
10 Cash dishbursement journal CDJ 22,000,000 -
13 Purchase Journal PJ 50,600,000 50,600,000

Nama : PT. CHARAKA Kode : S003

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening Balance 88,000,000
8 Cash dishbursement journal CDJ 88,000,000 -
 PT. CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018

NO COSTUMER BALANCE
C001 TOKO ANDANI Rp 109,400,000
C002 TOKO BAHANA Rp 30,220,000
C003 TOKO CEMPAKA Rp 37,800,000
C004 TOKO DHIRA Rp 47,000,000
Amount Rp 224,420,000

PT. CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018

NO SUPPLIER BALANCE
S001 PT. ASOKA Rp 28,160,000
S002 PT. BHARATA Rp 50,600,000
Amount Rp 78,760,000

PT. CAHAYA
LIST OF INVENTORY
DECEMBER 31, 2018

NO PRODUCT BALANCE
AU-N06 ACUTREN PLUS 59,000,000
AU-N08 OXONE 54,000,000
Amount 113,000,000
 PT. CAHAYA
LEDGER
DECEMBER 31, 2018

Name : Cash in Bank Number : 1-1110

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 276,120,000
31 Cash receive journal CRJ 242,380,000 518,500,000
31 Cash dishbursement journal CDJ 194,645,000 323,855,000

Name : Petty Cash Number : 1-1120

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 6,000,000
31 Petty cash journal PCJ 4,950,000 1,050,000
31 Cash dishbursement journal CDJ 4,950,000 6,000,000

Name : Account Receivable Number : 1-1210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 110,000,000
31 Sales journal SJ 180,420,000 290,420,000
31 Cash receive journal CRJ Rp 66,000,000 224,420,000

Name : Allowance for doubtful debt Number : 1-1220

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 7,200,000

Name : Merchandise inventory Number : 1-1310

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 164,000,000
31 Purchase journal PJ Rp 76,000,000 240,000,000
31 General journal GJ Rp 127,000,000 113,000,000

Name : Supplies Number : 1-1320

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 13,600,000
31 Petty cash journal PCJ 950,000 14,550,000
Name : Prepaid rent Number : 1-1410
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 3,000,000

Name : Prepaid insurance Number : 1-1420

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 8,000,000

Name : VAT Income Number : 1-1430

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 112,200,000
31 Purchase journal PJ Rp 7,600,000 119,800,000
31 General journal GJ Rp 440,000 119,360,000

Name : Stock investments Number : 1-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 792,500,000

Name : Land Number : 1-3100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 550,000,000

Name : Building at costs Number : 1-3210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 320,000,000

Name : Building Accumulated Depr. Number : 1-3220

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 95,000,000
Name : Vehicle at cost Number : 1-3301
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance Rp 160,000,000
31 Cash receipt journal CRJ Rp 160,000,000 Rp -

Name : Vehicle accumulated depr. Number : 1-3302

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 35,000,000
31 Cash receipt journal CRJ 35,000,000 -

Name : Equipment at cost Number : 1-3401

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 130,000,000

Name : Equipment accumulated depr. Number : 1-3402

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 76,000,000

Name : Credit card Number : 2-1110

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 8,400,000
31 Cash dishbursement journal CDJ 8,400,000 -

Name : Accounts payable Number : 2-1210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 154,000,000
31 Purchase journal PJ Rp 83,600,000 237,600,000
31 General journal GJ Rp 4,840,000 232,760,000
31 Cash dishbursement journal CDJ 154,000,000 78,760,000

Name : Accrued expense Number : 2-1211

 BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 2,600,000
31 Petty cash PC 2,200,000 400,000

Name : Income tax payable Number : 2-1212

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Cash dishbursement journal CDJ 185,000 185,000

Name : VAT Outcome Number : 2-1310

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 147,400,000
31 Sales journal SJ 16,220,000 163,620,000
31 Cash receive journal CRJ 2,760,000 166,380,000

Name : Bank Mandiri Loan Number : 2-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 200,000,000
31 Cash dishbursement journal CDJ Rp 18,000,000 182,000,000

Name : Common Stock Number : 3-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 1,580,000,000

Name : Retained earnings Number : 3-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 111,545,000

Name : Income Summary Number : 3-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance -
Name : Sales of merchandise Number : 4-1100
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance SJ 1,109,000,000
31 Sales journal SJ 162,200,000 1,271,200,000
31 Cash receive journal CRJ 27,600,000 1,298,800,000

Name : Freight collected Number : 4-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 15,000,000
31 Sales journal SJ Rp 2,000,000 17,000,000
31 Cash receipt journal CRJ Rp 350,000 17,350,000

Name : Late fee collected Number : 4-2200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec

Name : Sales discount Number : 4-2300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 17,000,000
31 Cash receive journal CRJ Rp 330,000 17,330,000

Name : Cost of good sold Number : 5-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 646,880,000
31 General journal GJ Rp 122,600,000 769,480,000

Name : Freight paid Number : 5-2000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 2,440,000

Name : Purchase discount Number : 5-3000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance Rp 2,180,000
31 Cash dishbursement journal CDJ Rp 1,760,000 Rp 3,940,000

Name : Advertising expense Number : 6-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 28,000,000
31 Petty cash journal PCJ Rp 900,000 28,900,000

Name : In store promotion expense Number : 6-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Sales Journal 16,000,000

Name : Utility expense Number : 6-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 14,400,000

Name : Telephone expense Number : 6-2200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 10,800,000

Name : Rent expense Number : 6-2300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 25,000,000

Name : Supplies expense Number : 6-2400

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 15,200,000

Name : Maintenance & repair expense Number : 6-2500

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 20,000,000
31 Petty cash journal PCJ 900,000 20,900,000

Name : Bad debt expense Number : 6-2600

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 4,000,000

Name : Depreciation expense Number : 6-2700

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 27,500,000

Name : Insurance expense Number : 6-2800

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 13,000,000

Name : Late fee expense Number : 6-2900

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Cash dishbursement journal CDJ 440,000 440,000

Name : Wages & salaries Number : 6-3100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 53,000,000
31 Cash dishbursement journal CDJ 9,000,000 62,000,000

Name : Interest income Number : 8-1000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 7,000,000

Name : Devidend income Number : 8-2000

 BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 17,000,000

Name : Interest expense Number : 9-1000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 8,140,000
31 Cash dishbursement journal CDJ Rp 1,800,000 9,940,000

Name : Bank service charge Number : 9-2000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 15,000,000

Name : Gain/Loss of sales vehicle Number : 9-3000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Cash receive journal CRJ Rp 21,000,000 21,000,000

Name : Income tax expense Number : 9-4000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 1 Opening balance 5,545,000
 PT. CAHAYA
LEDGER
DECEMBER 31, 2018

Name : Cash in Bank Number : 1-1110

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 323,855,000

Name : Petty Cash Number : 1-1120

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 6,000,000

Name : Account Receivable Number : 1-1210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 224,420,000

Name : Allowance for doubtful debt Number : 1-1220

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 7,200,000
Name : Merchandise inventory Number : 1-1310
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 113,000,000

Name : Supplies Number : 1-1320

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 14,550,000
31 Adjustment entries AE 11,550,000 3,000,000

Name : Prepaid rent Number : 1-1410

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 3,000,000

Name : Prepaid insurance Number : 1-1420

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION REF DEBIT CREDIT
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 8,000,000
31 Adjustment entries AE 1,500,000 6,500,000

Name : VAT Income Number : 1-1430

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
 2018
Dec 31 Trial balance √ 119,360,000
31 Adjustment entries AE Rp 119,360,000 -

Name : Stock investments Number : 1-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 792,500,000

Name : Land Number : 1-3100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION REF DEBIT CREDIT
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 550,000,000

Name : Building at costs Number : 1-3210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 320,000,000

Name : Building Accumulated Depr. Number : 1-3220

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 95,000,000
31 Adjustment entries AE Rp 1,000,000 96,000,000
Name : Vehicle at cost Number : 1-3301
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec

Name : Vehicle accumulated depr. Number : 1-3302

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec

Name : Equipment at cost Number : 1-3401

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 130,000,000

Name : Equipment accumulated depr. Number : 1-3402

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 76,000,000
31 Adjustment entries AE 800,000 76,800,000

Name : Credit card Number : 2-1110

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec

Name : Accounts payable Number : 2-1210

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 78,760,000

Name : Accrued expense Number : 2-1211

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 400,000

Name : Income tax payable Number : 2-1212

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 185,000
31 Adjustment entries AE 949,000 1,134,000

Name : VAT Outcome Number : 2-1310

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 166,380,000
31 Adjustment entries AE 166,380,000 -
Name : VAT Payable Number : 2-1320
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Adjustment entries AE Rp 47,020,000 47,020,000

Name : Bank Mandiri Loan Number : 2-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 182,000,000

Name : Common Stock Number : 3-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 1,580,000,000

Name : Retained earnings Number : 3-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 111,545,000
31 Closing entries CE 291,416,000 402,961,000

Name : Income Summary Number : 3-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Closing entries CE 1,073,674,000 1,073,674,000
31 Closing entries CE Rp 291,416,000 1,365,090,000
31 Closing entries CE 1,365,090,000 -
Name : Sales of merchandise Number : 4-1100
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 1,298,800,000
31 Closing entries CE 1,298,800,000 -

Name : Freight collected Number : 4-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 17,350,000
31 Closing entries CE 17,350,000 -

Name : Late fee collected Number : 4-2200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION REF DEBIT CREDIT
Rp Rp Rp Rp
2018
Dec

Name : Sales discount Number : 4-2300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 17,330,000
31 Closing entries CE 17,330,000 -

Name : Cost of good sold Number : 5-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION REF DEBIT CREDIT
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 769,480,000
31 Closing entries CE 769,480,000 -
Name : Freight paid Number : 5-2000
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 2,440,000
31 Closing entries CE 2,440,000 -

Name : Purchase discount Number : 5-3000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ Rp 3,940,000
31 Closing entries CE Rp 3,940,000 -

Name : Advertising expense Number : 6-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 28,900,000
31 Closing entries CE 28,900,000 -

Name : In store promotion expense Number : 6-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 16,000,000
31 Closing entries CE 16,000,000 -

Name : Utility expense Number : 6-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 14,400,000
31 Closing entries CE 14,400,000 -
Name : Telephone expense Number : 6-2200
BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 10,800,000
31 Closing entries CE 10,800,000 -

Name : Rent expense Number : 6-2300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 25,000,000
31 Closing entries CE 25,000,000 -

Name : Supplies expense Number : 6-2400

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 15,200,000
31 Adjustment Entries AE Rp 11,550,000 26,750,000
31 Closing entries CE 26,750,000 -

Name : Maintenance & repair expense Number : 6-2500

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 20,900,000
31 Closing entries CE 20,900,000 -

Name : Bad debt expense Number : 6-2600

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 4,000,000
31 Closing entries CE 4,000,000 -

Name : Depreciation expense Number : 6-2700

 BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 27,500,000
31 Adjustment entries AE Rp 1,800,000 29,300,000
31 Closing entries CE 29,300,000 -

Name : Insurance expense Number : 6-2800

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 13,000,000
31 Adjustment entries AE Rp 1,500,000 14,500,000
31 Closing entries CE 14,500,000 -

Name : Late fee expense Number : 6-2900

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 440,000
31 Closing entries CE 440,000 -

Name : Wages & salaries Number : 6-3100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 62,000,000
31 Closing entries CE 62,000,000 -

Name : Interest income Number : 8-1000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 7,000,000
31 Closing entries CE 7,000,000 -

Name : Devidend income Number : 8-2000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 17,000,000
31 Closing entries CE 17,000,000 -

Name : Interest expense Number : 9-1000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 9,940,000
31 Closing entries CE 9,940,000 -

Name : Bank service charge Number : 9-2000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 15,000,000
31 Closing entries CE 15,000,000 -

Name : Gain of sales vehicle Number : 9-3000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 21,000,000
31 Closing entries CE Rp 21,000,000 -

Name : Income tax expense Number : 9-4000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2018
Dec 31 Trial balance √ 5,545,000
31 Adjustment entries AE Rp 949,000 6,494,000
31 Closing entries CE 6,494,000 -
 PT. CAHAYA
TRIAL BALANCE
DECEMBER 1, 2018

ACC. NO. ACCOUNT NAME DEBET CREDIT

1-1110 Cash in bank Rp 276,120,000
1-1120 Petty cash Rp 6,000,000
1-1210 Account Receivable Rp 110,000,000
1-1220 Allowance For Doubtful Debt Rp 7,200,000
1-1310 Merchandise Inventory Rp 164,000,000
1-1320 Supplies Rp 13,600,000
1-1410 Prepaid Rent Rp 3,000,000
1-1420 Prepaid Insurance Rp 8,000,000
1-1430 VAT Income Rp 112,200,000
1-2100 Stock Investment Rp 792,500,000
1-3100 Land Rp 550,000,000
1-3210 Building at Cost Rp 320,000,000
1-3220 Building Accumulated Depr. Rp 95,000,000
1-3301 Vehicle at Cost Rp 160,000,000
1-3302 Vehicle Accumulated Depr. Rp 35,000,000
1-3401 Equipment at Cost Rp 130,000,000
1-3402 Equipment Accumulated Depr. Rp 76,000,000
2-1110 Credit Card Rp 8,400,000
2-1210 Accounts Payable Rp 154,000,000
2-1211 Accrued Expense Rp 2,600,000
2-1310 VAT Outcome Rp 147,400,000
2-2100 Bank Mandiri Loan Rp 200,000,000
3-1100 Common Stock Rp 1,580,000,000
3-1200 Retained Earnings Rp 111,545,000
4-1100 Sales of Merchandise Rp 1,109,000,000
4-2100 Freight Collected Rp 15,000,000
4-2200 Late Fee Collected
4-2300 Sales Discount Rp 17,000,000
5-1100 Cost Of Goods Sols Rp 646,880,000
5-2000 Freight Paid Rp 2,440,000
5-3000 Purchase Discount Rp 2,180,000
6-1100 Advertising Expense Rp 28,000,000
6-1200 In Store Promotion Expense Rp 16,000,000
6-2100 Utility Expense Rp 14,400,000
6-2200 Telephone Expense Rp 10,800,000
6-2300 Rent Expense Rp 25,000,000
6-2400 Supplies Expense Rp 15,200,000
6-2500 Maintenance and Repair Expense Rp 20,000,000
6-2600 Bad Debt Expense Rp 4,000,000
6-2700 Depreciation Expense Rp 27,500,000
6-2800 Insurance Expense Rp 13,000,000
6-2900 Latee fees expense
6-3100 Wages & salaries Rp 53,000,000
8-1000 Interest income Rp 7,000,000
8-2000 Devidend income Rp 17,000,000
9-1000 Interest Expense Rp 8,140,000
9-2000 Bank service charge Rp 15,000,000
9-3000 Gain/Loss of sales vehicle
9-4000 Income tax expense Rp 5,545,000
Amount Rp 3,567,325,000 Rp 3,567,325,000
 PT. CAHAYA
TRIAL BALANCE
DECEMBER 31, 2018

ACC. NO. ACCOUNT NAME DEBET CREDIT

1-1110 Cash in bank Rp 323,855,000
1-1120 Petty cash Rp 6,000,000
1-1210 Account Receivable Rp 224,420,000
1-1220 Allowance For Doubtful Debt Rp 7,200,000
1-1310 Merchandise Inventory Rp 113,000,000
1-1320 Supplies Rp 14,550,000
1-1410 Prepaid Rent Rp 3,000,000
1-1420 Prepaid Insurance Rp 8,000,000
1-1430 VAT Income Rp 119,360,000
1-2100 Stock Investment Rp 792,500,000
1-3100 Land Rp 550,000,000
1-3210 Building at Cost Rp 320,000,000
1-3220 Building Accumulated Depr. Rp 95,000,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr.
1-3401 Equipment at Cost Rp 130,000,000
1-3402 Equipment Accumulated Depr. Rp 76,000,000
2-1110 Credit Card
2-1210 Accounts Payable Rp 78,760,000
2-1211 Accrued Expense Rp 400,000
2-1212 Income tax payable Rp 185,000
2-1310 VAT Outcome Rp 166,380,000
2-1320 VAT Payable
2-2100 Bank Mandiri Loan Rp 182,000,000
3-1100 Common Stock Rp 1,580,000,000
3-1200 Retained Earnings Rp 111,545,000
3-1300 Income summary
4-1100 Sales of Merchandise Rp 1,298,800,000
4-2100 Freight Collected Rp 17,350,000
4-2200 Late Fee Collected
4-2300 Sales Discount Rp 17,330,000
5-1100 Cost Of Goods Sols Rp 769,480,000
5-2000 Freight Paid Rp 2,440,000
5-3000 Purchase Discount Rp 3,940,000
6-1100 Advertising Expense Rp 28,900,000
6-1200 In Store Promotion Expense Rp 16,000,000
6-2100 Utility Expense Rp 14,400,000
6-2200 Telephone Expense Rp 10,800,000
6-2300 Rent Expense Rp 25,000,000
6-2400 Supplies Expense Rp 15,200,000
6-2500 Maintenance and Repair Expense Rp 20,900,000
6-2600 Bad Debt Expense Rp 4,000,000
6-2700 Depreciation Expense Rp 27,500,000
6-2800 Insurance Expense Rp 13,000,000
6-2900 Latee fees expense Rp 440,000
6-3100 Wages & salaries Rp 62,000,000
8-1000 Interest income Rp 7,000,000
8-2000 Devidend income Rp 17,000,000
9-1000 Interest Expense Rp 9,940,000
9-2000 Bank service charge Rp 15,000,000
9-3000 Gain/Loss of sales vehicle Rp 21,000,000
9-4000 Income tax expense Rp 5,545,000
Amount Rp 3,662,560,000 Rp 3,662,560,000
EQUIPMENT VEHICLE
Hp 130,000,000 Hp
Nilai Sisa 14,800,000 Nilai Sisa
Dasar Penyusutan 115,200,000 Dasar Penyusutan
umur Ekonomis 12 TAHUN umur Ekonomis
Penyusutan per tahun 9,600,000 Penyusutan per tahun
Penyusutan/bulan 800,000 Penyusutan/bulan
2011 12 9,600,000 2016 12
2012 12 9,600,000 2017 12
2013 12 9,600,000 2018 11
2014 12 9,600,000 Akumulasi Nop 2018
2015 12 9,600,000 Dec-18 1
2016 12 9,600,000 Akumulasi Des 2018
2017 12 9,600,000 nilai buku 2017
2018 11 8,800,000
Akumulasi Nop 2018 76,000,000
2018 Desember 1 800,000
Akumulasi Desember 2018 76,800,000
Nilai Buku 2018 53,200,000
 BUILDING
160,000,000 Hp 320,000,000
40,000,000 Nilai Sisa 20,000,000
120,000,000 Dasar Penyusutan 300,000,000
10 TAHUN umur Ekonomis 25 TAHUN
12,000,000 Penyusutan per tahun 12,000,000
1,000,000 Penyusutan/bulan 1,000,000
12,000,000 2011 12 12,000,000
12,000,000 2012 12 12,000,000
11,000,000 2013 12 12,000,000
35,000,000 2014 12 12,000,000
1,000,000 2015 12 12,000,000
36,000,000 2016 12 12,000,000
124,000,000 2017 12 12,000,000
2018 11 11,000,000
Akumulasi Nop 2018 95,000,000
2018 Desember 1 1,000,000
Akumulasi Desember 2018 96,000,000
Nilai Buku 2018 224,000,000
 PT. CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

DATE DOC. NO DESCRIPTION ACC. NO DEBET CREDIT

2018
Dec 31 BM12-3 Depreciation Expense 6-2700 Rp 1,800,000
Building Accumulated Depr. 1-3220 Rp 1,000,000
Equipment Accumulated Depr. 1-3402 Rp 800,000

31 BM12-4 Supplies Expense 6-2400 Rp 11,550,000

Supplies 1-1320 Rp 11,550,000

Insurance Expense 6-2800 Rp 1,500,000

Prepaid insurance 1-1420 Rp 1,500,000

31 BM12-6 VAT Outcome 2-1310 Rp 166,380,000

VAT Income 1-1430 Rp 119,360,000
VAT Payable 2-1320 Rp 47,020,000

Income tax expense 9-4000 Rp 949,000

Income tax payable 2-1212 Rp 949,000

AMOUNT Rp 182,179,000 Rp 182,179,000

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
2-1310 Rp 166,380,000 1-1320 Rp 11,550,000
6-2400 Rp 11,550,000 1-3220 Rp 1,000,000
6-2700 Rp 1,800,000 1-3402 Rp 800,000
6-2800 Rp 1,500,000 1-1420 Rp 1,500,000
9-4000 Rp 949,000 1-1430 Rp 119,360,000
2-1212 Rp 949,000
2-1320 Rp 47,020,000

AMOUNT Rp 182,179,000 AMOUNT Rp 182,179,000

 PT. CAHAYA
WORKSHEET
DECEMBER 31, 2018

Trial Balance Adjustment Entries Trial balance After AJP Income Statement Balance Sheet
Account
Number Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1110 Cash in bank Rp 323,855,000 323,855,000 323,855,000
1-1120 Petty cash Rp 6,000,000 6,000,000 6,000,000
1-1210 Account Receivable Rp 224,420,000 224,420,000 224,420,000
1-1220 Allowance For Doubtful Debt Rp 7,200,000 7,200,000 7,200,000
1-1310 Merchandise Inventory Rp 113,000,000 113,000,000 113,000,000
1-1320 Supplies Rp 14,550,000 11,550,000 3,000,000 3,000,000
1-1410 Prepaid Rent Rp 3,000,000 3,000,000 3,000,000
1-1420 Prepaid Insurance Rp 8,000,000 1,500,000 6,500,000 6,500,000
1-1430 VAT Income Rp 119,360,000 119,360,000 - -
1-2100 Stock Investment Rp 792,500,000 792,500,000 792,500,000
1-3100 Land Rp 550,000,000 550,000,000 550,000,000
1-3210 Building at Cost Rp 320,000,000 320,000,000 320,000,000
1-3220 Building Accumulated Depr. Rp 95,000,000 1,000,000 96,000,000 96,000,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr.
1-3401 Equipment at Cost Rp 130,000,000 130,000,000 130,000,000
1-3402 Equipment Accumulated Depr. Rp 76,000,000 800,000 76,800,000 76,800,000
2-1110 Credit Card
2-1210 Accounts Payable Rp 78,760,000 78,760,000 78,760,000
2-1211 Accrued Expense Rp 400,000 400,000 400,000
2-1212 Income tax payable Rp 185,000 949,000 1,134,000 1,134,000
2-1310 VAT Outcome Rp 166,380,000 166,380,000 - -
2-1320 VAT Payable 47,020,000 47,020,000 47,020,000
2-2100 Bank Mandiri Loan Rp 182,000,000 182,000,000 182,000,000
3-1100 Common Stock Rp 1,580,000,000 1,580,000,000 1,580,000,000
3-1200 Retained Earnings Rp 111,545,000 111,545,000 111,545,000
3-1300 Income summary
4-1100 Sales of Merchandise Rp 1,298,800,000 1,298,800,000 1,298,800,000
4-2100 Freight Collected Rp 17,350,000 17,350,000 17,350,000
4-2200 Late Fee Collected
 Trial Balance Adjustment Entries Trial balance After AJP Income Statement Balance Sheet
Account
Number Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
4-2300 Sales Discount Rp 17,330,000 17,330,000 17,330,000
5-1100 Cost Of Goods Sols Rp 769,480,000 769,480,000 769,480,000
5-2000 Freight Paid Rp 2,440,000 2,440,000 2,440,000
5-3000 Purchase Discount Rp 3,940,000 3,940,000 3,940,000
6-1100 Advertising Expense Rp 28,900,000 28,900,000 28,900,000
6-1200 In Store Promotion Expense Rp 16,000,000 16,000,000 16,000,000
6-2100 Utility Expense Rp 14,400,000 14,400,000 14,400,000
6-2200 Telephone Expense Rp 10,800,000 10,800,000 10,800,000
6-2300 Rent Expense Rp 25,000,000 25,000,000 25,000,000
6-2400 Supplies Expense Rp 15,200,000 11,550,000 26,750,000 26,750,000
6-2500 Maintenance and Repair Expense Rp 20,900,000 20,900,000 20,900,000
6-2600 Bad Debt Expense Rp 4,000,000 4,000,000 4,000,000
6-2700 Depreciation Expense Rp 27,500,000 1,800,000 29,300,000 29,300,000
6-2800 Insurance Expense Rp 13,000,000 1,500,000 14,500,000 14,500,000
6-2900 Latee fees expense Rp 440,000 440,000 440,000
6-3100 Wages & salaries Rp 62,000,000 62,000,000 62,000,000
8-1000 Interest income Rp 7,000,000 7,000,000 7,000,000
8-2000 Devidend income Rp 17,000,000 17,000,000 17,000,000
9-1000 Interest Expense Rp 9,940,000 9,940,000 9,940,000
9-2000 Bank service charge Rp 15,000,000 15,000,000 15,000,000
9-3000 Gain of sales vehicle Rp 21,000,000 21,000,000 21,000,000
9-4000 Income tax expense 5,545,000 949,000 6,494,000 6,494,000
Amount Rp 3,662,560,000 Rp 3,662,560,000 Rp 182,179,000 Rp 182,179,000 Rp 3,545,949,000 Rp 3,545,949,000 Rp 1,073,674,000 Rp 1,365,090,000 Rp 2,472,275,000 Rp 2,180,859,000
Net Income after Tax 291,416,000 291,416,000
1,365,090,000 1,365,090,000 2,472,275,000 2,472,275,000
 PT. CAHAYA
INCOME STATEMENT
FOR THE YEAR ENDED, DECEMBER 1, 2018

DESCRIPTION Rp Rp
SALES
Sales Of Merchandise 1,109,000,000
Freight Collected 15,000,000
1,124,000,000
Sales Discount (17,000,000)
Net Sales 1,107,000,000

COST OF GOODS SOLD

Cost of Goods Sold (646,880,000)
Freight Paid 2,440,000
(644,440,000)
Purchases Discount 2,180,000
Cost of Goods Sold (642,260,000)
Gross Profit 464,740,000

EXPENSES
OPERATING EXPENSE
Advertising Expense (28,000,000)
In Store Promotion Expense (16,000,000)
Utility Expense (14,400,000)
Telephone Expense (10,800,000)
Rent Expense (25,000,000)
Supplies Expense (15,200,000)
Maintenance and Repair Expense (20,000,000)
Bad Debt Expense (4,000,000)
Depreciation Expense (27,500,000)
Insurance Expense (13,000,000)
Wages & salaries (53,000,000)
Total Operating Expense (226,900,000)
Operating Income 237,840,000

OTHER INCOME
Interest income 7,000,000
Devidend income 17,000,000
Total Other Income 24,000,000
OTHER EXPENSES
Interest Expense (8,140,000)
Bank service charge (15,000,000)
Latee fees expense
Loss of sales vehicle
Total Other Expenses (23,140,000)
 Earning before tax 238,700,000
Income Tax Expense (5,545,000)
Earning after tax 233,155,000
 PT. CAHAYA
INCOME STATEMENT
FOR THE YEAR ENDED, DECEMBER 31, 2018

DESCRIPTION Rp Rp
SALES
Sales Of Merchandise 1,298,800,000
Freight Collected 17,350,000
1,316,150,000
Sales Discount (17,330,000)
Net Sales 1,298,820,000

COST OF GOODS SOLD

Cost of Goods Sold (769,480,000)
Freight Paid (2,440,000)
(771,920,000)
Purchases Discount 3,940,000
Cost of Goods Sold (767,980,000)
Gross Profit 530,840,000

EXPENSES
OPERATING EXPENSE
Advertising Expense (28,900,000)
In Store Promotion Expense (16,000,000)
Utility Expense (14,400,000)
Telephone Expense (10,800,000)
Rent Expense (25,000,000)
Supplies Expense (26,750,000)
Maintenance and Repair Expense (20,900,000)
Bad Debt Expense (4,000,000)
Depreciation Expense (29,300,000)
Insurance Expense (14,500,000)
Wages & salaries (62,000,000)
Total Operating Expense (252,550,000)
Operating Income 278,290,000

OTHER INCOME
Interest income 7,000,000
Devidend income 17,000,000
Gain of sales vehicle 21,000,000
Total Other Income 45,000,000
OTHER EXPENSES
Interest Expense (9,940,000)
Bank service charge (15,000,000)
Latee fees expense (440,000)
Total Other Expenses (25,380,000)
Earning before tax 297,910,000
Income Tax Expense (949,000)
Earning after tax 296,961,000

Keterangan Omzet Pajak

Pajak 1 tahun 1% dari peredaran bruto 1,298,800,000 6,494,000
Januari sampai november Rp 1,109,000,000 5,545,000
Desember Rp 189,800,000 949,000
 PT. CAHAYA
STATEMENT OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

DESCRIPTION COMMON STOCK

Balance at december 1, 2018 Rp 1,580,000,000

Net Income

Balance december 31, 2018 Rp 1,580,000,000

 PT. CAHAYA
STATEMENT OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

RETAINED EARNINGS TOTAL

Rp 111,545,000 Rp 1,691,545,000

Rp 291,416,000 Rp 291,416,000

Rp 402,961,000 Rp 1,982,961,000
 PT. CAHAYA
BALANCE SHEET
DECEMBER 31, 2018

ASSETS 2018 2017 LIABILITIES & EQUITIES 2018 2017

Current Assets Current Liabilities

Cash in bank Rp 323,855,000 Credit Card
Petty cash Rp 6,000,000 Accounts Payable Rp 78,760,000
Account Receivable Rp 224,420,000 Accrued Expense Rp 400,000
Allowance For Doubtful Debt Rp (7,200,000) Income tax payable Rp 1,134,000
Merchandise Inventory Rp 113,000,000 VAT Outcome Rp -
Supplies Rp 3,000,000 VAT Payable Rp 47,020,000
Prepaid Rent Rp 3,000,000
Prepaid Insurance Rp 6,500,000
VAT Income Rp -
Amount Rp 672,575,000 Amount Rp 127,314,000

Fixed Assets Long Term Liabilities

Stock Investment Rp 792,500,000 Bank Mandiri Loan Rp 182,000,000
Land Rp 550,000,000
Building at Cost Rp 320,000,000 Equity
Building Accumulated Depr. Rp (96,000,000) Common Stock Rp 1,580,000,000
Vehicle at Cost Retained Earnings Rp 402,961,000
Vehicle Accumulated Depr. Amount Rp 1,982,961,000
Equipment at Cost Rp 130,000,000
Equipment Accumulated Depr. Rp (76,800,000)
Amount Rp 1,619,700,000
TOTAL ASSETS Rp 2,292,275,000 TOTAL LIABILITY & EQUITY Rp 2,292,275,000
 PT CAHAYA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2018
OPERATING ACTIVITIES
51100 Earning After Taxes Rp 291,416,000
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 -
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 1,134,000
21320 VAT Out Increase/Decrease -
VAT Payable Increase/Decrease 47,020,000
Net Cash flow from operating activities 76,010,000

INVESTING ACTIVITIES
Change for Investment (792,500,000)
Change for Land (550,000,000)
Change for Building (320,000,000)
Change for Building accumulated 96,000,000
Change for Equipment (130,000,000)
Change for Equipment Accumulated 76,800,000
Net cash flow used to Investing activities (1,619,700,000)
FINANCING ACTIVITIES
Payment of Devidend 1,580,000,000
111,545,000
Payment Bank Loan 182,000,000
Net cash flow Used to Financing activities 1,873,545,000
Increase/Decrease Cash & Equivalent Cash 329,855,000
Cash & Equivalent Cash 31 desember 2017 -
Cash & Equivalent Cash 31 desember 2018 329,855,000

329,855,000
-
 PT. CAHAYA
CLOSING ENTRIES
DECEMBER 31, 2018

DEBIT
DATE DESCRIPTION REF
Rp
2018
DEC 31 Sales of Merchandise 4-1100 1,298,800,000
Freight Collected 4-2100 17,350,000
Purchase Discount 5-3000 3,940,000
Interest income 8-1000 7,000,000
Devidend income 8-2000 17,000,000
Gain of sales vehicle 9-3000 21,000,000
Income Summary 3-1300

31 Income Summary 3-1300 1,073,674,000

Sales Discount 4-2300
Cost Of Goods Sols 5-1100
Freight Paid 5-2000
Advertising Expense 6-1100
In Store Promotion Expense 6-1200
Utility Expense 6-2100
Telephone Expense 6-2200
Rent Expense 6-2300
Supplies Expense 6-2400
Maintenance and Repair Expense 6-2500
Bad Debt Expense 6-2600
Depreciation Expense 6-2700
Insurance Expense 6-2800
Latee fees expense 6-2900
Wages & salaries 6-3100
Interest Expense 9-1000
Bank service charge 9-2000
Income tax expense 9-4000

31 Income Summary 3-1300 291,416,000

Retained earnings 3-1200

TOTAL 2,730,180,000

RECAPITULATION
DEBET CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
3-1300 Rp 1,365,090,000 3-1200 Rp 291,416,000
4-1100 Rp 1,298,800,000 3-1300 Rp 1,365,090,000
4-2100 Rp 17,350,000 4-2300 Rp 17,330,000
5-3000 Rp 3,940,000 5-1100 Rp 769,480,000
8-1000 Rp 7,000,000 5-2000 Rp 2,440,000
8-2000 Rp 17,000,000 6-1100 Rp 28,900,000
9-3000 Rp 21,000,000 6-1200 Rp 16,000,000
6-2100 Rp 14,400,000
6-2200 Rp 10,800,000
6-2300 Rp 25,000,000
6-2400 Rp 26,750,000
6-2500 Rp 20,900,000
6-2600 Rp 4,000,000
6-2700 Rp 29,300,000
6-2800 Rp 14,500,000
6-2900 Rp 440,000
6-3100 Rp 62,000,000
9-1000 Rp 9,940,000
9-2000 Rp 15,000,000
9-4000 Rp 6,494,000

TOTAL Rp 2,730,180,000 TOTAL Rp 2,730,180,000

 PT. CAHAYA
CLOSING ENTRIES
DECEMBER 31, 2018

CREDIT
Rp

1,365,090,000

17,330,000
769,480,000
2,440,000
28,900,000
16,000,000
14,400,000
10,800,000
25,000,000
26,750,000
20,900,000
4,000,000
29,300,000
14,500,000
440,000
62,000,000
9,940,000
15,000,000
6,494,000

291,416,000

2,730,180,000
 PT. CAHAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

NUMBER ACCOUNT NAME
Rp Rp
1-1110 Cash in bank Rp 323,855,000
1-1120 Petty cash Rp 6,000,000
1-1210 Account Receivable Rp 224,420,000
1-1220 Allowance For Doubtful Debt Rp 7,200,000
1-1310 Merchandise Inventory Rp 113,000,000
1-1320 Supplies Rp 3,000,000
1-1410 Prepaid Rent Rp 3,000,000
1-1420 Prepaid Insurance Rp 6,500,000
1-1430 VAT Income
1-2100 Stock Investment Rp 792,500,000
1-3100 Land Rp 550,000,000
1-3210 Building at Cost Rp 320,000,000
1-3220 Building Accumulated Depr. Rp 96,000,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr.
1-3401 Equipment at Cost Rp 130,000,000
1-3402 Equipment Accumulated Depr. Rp 76,800,000
2-1110 Credit Card
2-1210 Accounts Payable Rp 78,760,000
2-1211 Accrued Expense Rp 400,000
2-1212 Income tax payable Rp 1,134,000
2-1310 VAT Outcome
2-1320 VAT Payable Rp 47,020,000
2-2100 Bank Mandiri Loan Rp 182,000,000
3-1100 Common Stock Rp 1,580,000,000
3-1200 Retained Earnings Rp 402,961,000
Amount Rp 2,472,275,000 Rp 2,472,275,000

WIWIT DWI ANGGRIANI, S. Pd, M. Si

 DAFTAR KEBUTUHAN PRAKTEK PERSIAPAN UKK 2018/2019
AKUNTANSI

NO URAIAN HARGA/LEMBAR BANYAKNYA HARGA Siswa JUMLAH

1 SOAL JURNAL Rp 250 21 Lbr Rp 5,250 55 Rp 288,750
2 SOAL BUKU BESAR Rp 250 12 Lbr Rp 3,000 55 Rp 165,000
3 SOAL SIKLUS Rp 250 8 Lbr Rp 2,000 55 Rp 110,000
4 SOAL SPREADSHEET Rp 250 5 Lbr Rp 1,250 55 Rp 68,750
5 LEMBAR JAWABAN Rp 250 40 Lbr Rp 10,000 55 Rp 550,000
TOTAL Rp 1,182,500

Benteng, 21 Januari 2019

Kapro Akuntansi

Sitti Aisyah, S. Pd
NIP. 19790627 200502 2 009