PT SINAR

CASH RECEIPT JOURNAL

December, 2018

Debet Credit
Evidence Pos Others
Date Description
Number Ref Account
Cash in Bank Sales Discount
Receivable Account Name Account Number Amount

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
Cash Payment Journal
December, 2018

Debet Credit
Evidence Cheque Others
Date Description Pos Ref Purchase
Number Number Account Payable Cash in Bank
Account Discount
Account Name Amount
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
Purchase Journal
December, 2018

Invoice Debet Credit

Date Description Pos Ref Merchandise
Number PPn Income Freight Paid Account Payable
Inventory

Account Number

Total

RECAPITULATION

Debet Credit

Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
Sales Journal
December, 2018

Invoice Debet Credit

Date Description Pos Ref CGS (Dr) /
Number Account Merchandise Sales PPn Outcome
Receivable Inventory (Cr) Freight Collected

Account Number

Total

RECAPITULATION

Debet Credit

Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
General Journal
December, 2018

Evidence
Date Description Pos Ref Debet Credit
Number

Jumlah

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
Petty Cash Journal
December, 2018

Debet Credit
Evidence
Date Description Account
Number Account Name Amount Petty Cash
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PT SINAR
Inventory Card
December, 2018

Evidence In Out Balance

Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount
 PT SINAR
Inventory Card
December, 2018

Evidence In Out Balance

Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount
 PT SINAR
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : Toko Andini Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Bahar Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Cempaka Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Toko Dinar Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SINAR
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT Arjuna Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Bima Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Citra Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PT SINAR
LEDGER
31-Dec-18

Nama : Cash In Bank Nomor : 1-11100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-11200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Supplies Nomor : 1-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Stock Investments Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Building at Costs Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Building Accumulated Depr. Nomor : 1-3220
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Vehicle at Cost Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Vehicle Accoumulated Depr. Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Equiptment at Cost Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Equipment Acc Depreciation Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Accounts Payable Nomor : 2-1210
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Accruad Expenses Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : PPN Payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : PPN Outcome Nomor : 2-1310

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : PPN Income Nomor : 2-1320

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Mandiri Loan (KUK) Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Common Stock Nomor : 3-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Retained Earning Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales of Merchandise Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Cost of Good Sold Nomor : 5-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Purchase Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Advertising Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : In Store Promotion Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Utility Expense Nomor : 6-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Telephone Expense Nomor : 6-2200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Supplies Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Maintenance and Repair Expense Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad Debt Expense Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expanse Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Insurance Expense Nomor : 6-2800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Late Fee Expense Nomor : 6-2900

DEBIT KREDIT BALANCE

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wages & Salaries Nomor : 6-3100

DEBIT KREDIT BALANCE

POS
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Income Nomor : 8-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Devidend Income Nomor : 8-2000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 9-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 9-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PT SINAR
LIST OF ACCOUNT RECEIVABLE BALANCE
31-Dec-18
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PT SINAR
LIST OF ACCOUNT PAYABLE BALANCE
31-Dec-18
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PT SINAR
LIST OF INVENTORY BALANCE
31-Dec-18
(In rupiah)
KODE PRODUCT BALANCE
Total ………………
 PT SINAR
TRIAL BALANCE
31-Dec-18

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank

11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12100 Equipment at Cost
12110 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank BCA Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41200 Sales Return
41300 Sales Discount

41400 Freight Collected

51100 Cost of goods Sold
51200 Freight Paid
51300 Purchase Discount
61000 Advertising Expenses
61100 Telephone & Electricity expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
81100 Interest Revenue
91100 Interest Expense
91200 Bank Service Charge
91300 Income Tax Expense
Jumlah
 PT SINAR
ADJUSMENT ENTRIES
31-Dec-18

EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 PT SINAR
WORKSHEET
DECEMBER 31, 2018
(In Rupiah)
FINANCIAL POSITION
ACCOUNT ADJUSMENT ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
ACCOUNT NAME UNADJUSTED TRIAL BALANCE STATEMENT
NUMBER
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
11110 Cash in Bank 319,705,000
11120 Petty Cash 15,000,000
11210 Accounts Receivable 224,420,000
11220 Allowance for Doubtful Debt 7,200,000
11310 Merchandise Inventory 113,000,000
11320 Supplier 13,600,000
11410 Prepaid Rent 3,000,000
11420 Prepaid Insurance 8,000,000
12100 Stock Investments 670,000,000
13100 Land 550,000,000
13210 Building at Costs 320,000,000
13220 Building Accumulated Depr. 30,500,000
13301 Vehicle at Cost -
13302 Vehicle Accumulated Depr. -
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,000,000
21110 Credit Card -
21210 Accounts Payable 78,760,000
21211 Accruad expenses 2,600,000
 21212 Income tax payable 185,000
21213 PPN payable
21310 PPN Outcome 166,380,000
21320 PPN Income 119,360,000
22100 Bank Mandiri Loan (KUK) 182,000,000
31100 Common Stock 1,580,000,000
38000 Retained Earning 106,000,000
41100 Sales of Merchandise 1,298,800,000
42100 Freight Collected 17,350,000
42200 Late Fee Collected
42300 Sales Discount 17,330,000
51100 Cost of Good Sold 769,480,000
52000 Freight Paid 2,440,000
53000 Purchase Discount 3,840,000
61100 Advertising Expense 28,000,000
61200 In Store Promotion Expense 16,000,000
62100 Utility Expense 14,400,000
62200 Telephone Expense 10,800,000
62300 Rent Expense 25,000,000
 FINANCIAL POSITION
ACCOUNT ADJUSMENT ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
ACCOUNT NAME UNADJUSTED TRIAL BALANCE STATEMENT
NUMBER
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
62400 Supplies Expense 15,200,000
62500 Maintenance and Repair Expen 20,000,000
62600 Bad Debt Expense 4,000,000
62700 Depreciation Expense 27,500,000
62800 Insurance Expense 13,000,000
62900 Late Fee Expense 440,000
63100 Wages & Salaries 62,000,000
81000 Interest Income 7,000,000
82000 Devidend Income 17,000,000
91000 Interest Expense 9,940,000
92000 Bank Service Charge 15,000,000
93000 Income Tax Expense
94000 Loss of Sales Vehicle 4,000,000
3,540,615,000 3,540,615,000
Profit (Loss)
Total
 PT SINAR
INCOME STATEMENT
31-Dec-18

Account Name Nominal ( Rp )

 PT SINAR
CAPITAL STATEMENT
31-Dec-18

Description Nominal ( Rp )
 PT SINAR
FINANCIAL POSITION STATEMET
31-Dec-18

Assets Liability and Equity

Acc. Number Account Name Amount (Rp) Acc. Number Account Name Amount (Rp)
 PT SINAR
CASH FLOW STATEMENT
31-Dec-18

Description Nominal (Rp)

Arus Kas dari Kegiatan Operasional:
Arus Kas Masuk :
Penerimaan dari Pelanggan
Penerimaan Bunga dari Bank
Jumlah Arus Kas Masuk

Arus Kas Keluar :

Pembayaran kepada Pemasok
Pengisian dana kas kecil
Pembayaran Utang PPn
Pembayaran Bunga Pinjaman Bank
Pembelian Perlengkapan Toko
Pembayaran Utang Gaji
Pembayaran Adm. Bank
Jumlah Arus Kas Keluar
Arus Kas Bersih dari Aktivitas Operasional

Arus Kas dari Kegiatan Investasi :

Arus Kas bersih dari Aktivitas Investasi

Arus Kas dari Kegiatan Pendanaan :

Arus Kas Keluar:
Pembayaran Cicilan Pinjaman Bank
Jumlah Arus Kas Keluar
Arus Kas Bersih dari Aktivitas Pendanaan

Kenaikan (Penurunan) Arus Kas Bersih

Kas Bersih Awal ( 01/12-2018 )
Kas Bersih Akhir ( 31/12-2018 )
 PT SINAR
CLOSING ENTRIES
31-Dec-18
(In Rupiah)
EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 PT SINAR
POST CLOSING TRIAL BALANCE
31-Dec-18

(In Rupiah)

KODE NAMA AKUN DEBET CREDIT