PT CAHAYA

TRIAL BALANCE, NOVEMBER 30, 2018

IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-1/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-2/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT

1-1110 Cash in Bank 254,005,000
1-1120 Petty Cash 6,000,000
1-1210 Accounts Receivable 110,000,000
1-1220 Allowance for Doubtful Debt 0
1-1310 Merchandise Inventory 164,000,000
1-1320 Supplies 13,600,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Costs 320,000,000
1-3220 Accumulated Dep of Building 0
1-3301 Vehicle at Cost 160,000,000
1-3302 Accumulated Dep of Vehicle 0
1-3401 Equiptment at Cost 130,000,000
1-3402 Accumulated Dep of Equipment 0
2-1110 Credit Card 0
2-1210 Accounts Payable 0
2-1211 Accruad expenses 0
2-1212 Income Tax Payable 0
2-1213 PPN Payable 0
2-1310 PPN Outcome 0
2-2100 Bank Mandiri Loan (KUK) 0
3-1100 Common Stock 0
3-1200 Retained Earning 0
3-1300 Income Summary 0
4-1100 Sales of merchandise 0
4-1200 Freight Collected 0
4-1300 Late Fee Colected 0
4-1400 Sales Discount 17,000,000
5-1100 Cost of goods Sold 646,880,000
5-1200 Freight Paid 2,440,000
5-1300 Purchase discount 0
6-1100 Advertising Expense 9,900,000
6-1200 In Store Promotion Expense 16,000,000
6-1210 Utility Expense 15,950,000
6-1220 Telephone Expense 8,250,000
6-2300 Rent Expense 5,500,000
6-2400 Supplies Expense 15,200,000
6-2500 Maintenance and Repair Expense 20,000,000
6-2600 Bad Debt Expense
6-2700 Depreciation Expense 31,625,000
6-2800 Insurance Expense 16,500,000
6-2900 Late Fee Expense 0

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-3/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-4/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-5/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-6/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-7/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-8/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-9/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-10/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-11/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-12/13

 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 254,005,000 0
1-1120 Petty Cash 6,000,000 0
1-1210 Accounts Receivable 110,000,000 0
1-1220 Allowance for Doubtful Debt 0 7,200,000
1-1310 Merchandise Inventory 164,000,000 0
1-1320 Supplies 13,600,000 0
1-1410 Prepaid Rent 3,000,000 0
1-1420 Prepaid Insurance 8,000,000 0
1-1430 PPN Income 112,200,000
1-2100 Stock Investments 670,000,000 0
1-3100 Land 550,000,000 0
1-3210 Building at Costs 320,000,000 0
1-3220 Accumulated Dep of Building 0 30,500,000
1-3301 Vehicle at Cost 160,000,000 0
1-3302 Accumulated Dep of Vehicle 0 10,000,000
1-3401 Equiptment at Cost 130,000,000 0
1-3402 Accumulated Dep of Equipment 0 43,000,000
2-1110 Credit Card 0 8,400,000
2-1210 Accounts Payable 0 154,000,000
2-1211 Accruad expenses 0 2,600,000
2-1212 Income Tax Payable 0 0
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 147,400,000
2-2100 Bank Mandiri Loan (KUK) 0 200,000,000
3-1100 Common Stock 0 1,580,000,000
3-1200 Retained Earning 0 106,000,000
3-1300 Income Summary 0 0
4-1100 Sales of merchandise 0 1,109,000,000
4-1200 Freight Collected 0 15,000,000
4-1300 Late Fee Colected 0 0
4-1400 Sales Discount 17,000,000 0
5-1100 Cost of goods Sold 646,880,000 0
5-1200 Freight Paid 2,440,000 0
5-1300 Purchase discount 0 2,180,000
6-1100 Advertising Expense 9,900,000 0
6-1200 In Store Promotion Expense 16,000,000 0
6-1210 Utility Expense 15,950,000 0
6-1220 Telephone Expense 8,250,000 0
6-2300 Rent Expense 5,500,000 0
6-2400 Supplies Expense 15,200,000 0
6-2500 Maintenance and Repair Expense 20,000,000 0
6-2600 Bad Debt Expense 0
6-2700 Depreciation Expense 31,625,000 0
6-2800 Insurance Expense 16,500,000 0
6-2900 Late Fee Expense 0 0
6-3100 Wages & Salaries 99,000,000 0
8-1000 Interest Income 0 7,000,000
8-1200 Deviden income 0 17,000,000
9-1000 Interest Expense 8,140,000 0
9-2000 Bank Service Charge 15,000,000 0
9-3000 Income Tax Expense 11,090,000 0
9-4000 Gain/loss sales vehicle 0 0
TOTAL 3,439,280,000 3,439,280,000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-13/13