PT SEJAHTERA

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

INVOICE IN OUT BALANCE

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

Des 1 SG-V SALDO AWAL 70 600,000 42,000,000

4 Penjualan Toko Benua Jaya 15 600,000 9,000,000 55 600,000 33,000,000

5 NP2-12 Pembelian 10 600,000 6,000,000 65 600,000 39,000,000

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

INVOICE IN OUT BALANCE

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

Des 1 SG-F SALDO AWAL 80 500,000 40,000,000

4 FPJ12-1 Penjualan Toko Benua Jaya 20 500,000 10,000,000 60 500,000 30,000,000

5 NP2-12 Pembelian 18 500,000 9,000,000 78 500,000 39,000,000

Saldo Persediaan Akhir ……………………………

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

NO CUSTOMER BALANCE

C001 Toko Benua Jaya

C002 Toko Serasi
C003 Toko Angel
C004 Toko Kencana

Total ………………

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

NO SUPPLIER BALANCE

S001 PT Nusa Indah

S002 PT Dian Persada
S003 PT Mekar Nusa Dua

Total ………………

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

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame

SG-V Samsung Galaxy V

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

Nama : TOKO BENUA JAYA Kode : C001

Balance
Date Description Ref Debit Credit
Debit

Des 1 saldo awal FPJ11-10 23,100,000

2018 4 Toko Benua FPJ12-1 32,485,000 55,585,000

Nama : TOKO SERASI Kode : C002

Balance
Date Description Ref Debit Credit
Debit

Des

2018

Nama : TOKO ANGEL Kode : C003

Balance
Date Description Ref Debit Credit
Debit

Des

2018

Nama : TOKO KENCANA Kode : C004

Balance
Date Description Ref Debit Credit
Debit

Des 1 saldo awal 17,600,000

2018 5 Pelunasan piutang BKM12-1 17,600,000

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

Nama : PT NUSA INDAH Kode : S001

Balance
Date Description Ref Debit Credit
Debit

Des 1 SALDO AWAL

2018 5 Pembelian NP2-12 16,500,000

Nama : PT DIAN PERSADA Kode : S002

Balance
Date Description Ref Debit Credit
Debit

Des

2018

Nama : PT MEKAR NUSA DUA Kode : S003

Balance
Date Description Ref Debit Credit
Debit

Des

2018
Balance

Credit

Balance

Credit

Balance

Credit

Balance

Credit
Balance

Credit

23,100,000

39,600,000

Balance

Credit

Balance

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

EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

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

2018 5 VKK12-2 Tagihan rekening telpon Accruad Expense 2-1211 450,000 450,000

TOTAL …………………………….

Date Signature

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

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

 PT SEJAHTERA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des 4 FPJ12-1 Cost of good sold 5-1100 19,000,000
2018 Merchandise Inventory 1-1310 19,000,000

TOTAL ……………………. 19,000,000 19,000,000

Date Signature RECAPITULATION

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

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

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

EVIDEN OTHERS OTHERS

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

Sales
Des 5 BKM12-1 Pelunasan Faktur SPJ11-12 17,424,000 4-2300 176,000 17,600,000
Discount

2018

TOTAL …………………
ACCOUNT NUMBER………………….

Date Signature RECAPITULATION

Prepare By : ............. .................... DEBIT KREDIT

ACC. NO TOTAL ACC. NO

Posted By : ............ ....................
TOTAL TOTAL
 ( In Rupiah )

OTHERS

TOTAL

TION

KREDIT

TOTAL
 PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES VAT OUT
RECEIVABLE COLLECTED

Des 4 FPJ12-1 Toko Benua Jaya 32,485,000 29,500,000 2,950,000 35,000

2018

ACCOUNT NUMBER…………….

Date Signature RECAPITULATION

Prepare By : ............. .................... DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

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

TOTAL TOTAL
 PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS PURCHAS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT CASH IN
NO. ACC E ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT TOTAL
NO. NO.
Des

2018

TOTAL …………………

ACCOUNT NUMBER………………….
 Date Signature RECAPITULATION
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................

TOTAL TOTAL
 PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE

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

2018

TOTAL…………….
ACCOUNT NUMBER ……………

Date Signature RECAPITULATION

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

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

ACC NO. ACCOUNT NAME DEBIT CREDIT

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

Nama : Petty Cash Nomor : 1-1100

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

Nama : CASH IN BANK Nomor : 1-1120

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

Nama : Marketable Equity Securities Nomor : 1-1130

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

Nama : Account Receivable Nomor : 1-1210

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

Nama : Allowance of DoubTful Debt Nomor : 1-1220

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

Nama : Employee Receivable Nomor : 1-1230

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

Nama : Merchandise Inventory Nomor : 1-1310

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

Nama : STORE SUPPLIES Nomor : 1-1320

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

Nama : Prepaid Rent Nomor : 1-1410

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

Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Value Added Taxes In Nomor : 1-1430
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Investment Nomor : 1-2100

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

Nama : Land Nomor : 1-3100

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

Nama : Building Nomor : 1-3210

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

Nama : Accumulated Depreciation – Building Nomor : 1-3220

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

Nama : Vehicles Nomor : 1-3301

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

Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

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

Nama : Equipment Nomor : 1-3401

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

Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402

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

Nama : Credit Card Nomor : 2-1110

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

Nama : Account Payable Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Accrued Expense Nomor : 2-1211
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : income tax payable Nomor : 2-1212

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

Nama : Value Added Taxes Out Nomor : 2-1213

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

Nama : Bank BNI'46 Medan Loan Nomor : 2-2100

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

Nama : Command Stock Nomor : 3-1000

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

Nama : Retained Earning Nomor : 3-1001

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

Nama : Devidend Nomor : 3-1002

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

Nama : Income Summary Nomor : 3-1003

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

Nama : Sales Nomor : 4-1100

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

Nama : Freight Collected Nomor : 4-2100

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

Nama : Late Fee Collected Nomor : 4-2200

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

Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Sales Return Nomor : 4-2400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

Nama : Cost Of Goods Sold Nomor : 5-1100

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

Nama : Freight Paid Nomor : 5-2000

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

Nama : Purchases Discount Nomor : 5-3000

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

Nama : Wages & Salaries Nomor : 6-1100

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

Nama : Advertising Expense Nomor : 6-1200

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

Nama : Utility Expense Nomor : 6-1400

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

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

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

Nama : Rent Expense Nomor : 6-2100

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

Nama : Supplies Expense Nomor : 6-2200

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

Nama : Maintenance and Repair Expense Nomor : 6-2300

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

Nama : Bad Debts Expense Nomor : 6-2400

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

Nama : Depreciation Expense – Building Nomor : 6-2500

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

Nama : Depreciation Expense – Vehicles Nomor : 6-2600

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

Nama : Depreciation Expense – Equipment Nomor : 6-2700

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

Nama : Insurance expense Nomor : 6-2800

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

Nama : Late Fee Expense Nomor : 6-2900

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

Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Devidend Income Nomor : 8-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018

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

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

Nama : Interest Expense Nomor : 9-1100

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

Nama : Bank Service Charge Nomor : 9-1200

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

Nama : Income Tax Expense Nomor : 9-3100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
 PT SEJAHTERA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash
11120 Cash In Bank
11130 Marketable Equity Securities
11210 Account Receivable
11220 Allowances for Bad Debts
11230 Employee Receivable
11310 Merchandise Inventory
11320 Store Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11430 Value Added Taxes In
12100 Investment
13100 Land
13210 Building
13220 Accumulated Depreciation – Building
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment
13402 Acccumulated Depreciation – Equipment
21110 Credit Card
21210 Account Payable
21211 Accrued Expense
21212 Income Tax Payable
21213 Value Added Taxes Out
22100 Bank BNI'46 Medan Loan
31000 Command Stock
31001 Retained Earning
31002 Devidend
31003 Income Summary
41100 Sales
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
51100 Cost Of Goods Sold
52000 Freight Paid
53000 Purchases Discount
61100 Wages & Salaries
61200 Advertising Expense
61400 Utility Expense
61500 Water, Telepon & Electricity Expense
62100 Rent Expense
62200 Supplies Expense
62300 Maintenance and Repair Expense
62400 Bad Debts Expense
62500 Depreciation Expense – Building
62600 Depreciation Expense – Vehicles
62700 Depreciation Expense – Equipment
62800 Insurance expense
62900 Late Fee Expense
81100 Interest Income
81200 Devidend Income
81300 Gain/Loss Sales Vehicles
91100 Interest Expense
91200 Bank Service Charge
93100 Income Tax Expense
JUMLAH
 PT SEJAHTERA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF

JUMLAH
ES
8

DEBIT CREDIT
Rp Rp
 PT SEJAHTE
WORKSHE
DECEMBER 31

Trial Balance Adjustment Entries

Account
Account Name Debit Credit Debit
Number
Rp Rp Rp
11100 Petty Cash 2,450,000
11120 Cash In Bank 190,142,150
11130 Marketable Equity Securities -
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 7,600,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accum. Dep.Building 52,800,000
13301 Vehicles
13302 Accum. Dep. Vehicles
13401 Equipment 60,000,000
13402 Acccum. Dep. Equipment 13,750,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
21212 Income Tax Payable 116,200
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary

41100 Sales 725,745,000

42100 Freight Collected 8,000,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,952,000
42400 Sales Return 9,800,000
51100 Cost Of Goods Sold 384,240,000
52000 Freight Paid 1,220,000
53000 Purchases Discount 660,000
61100 Wages & Salaries 64,800,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
Water, Telepon & Electricity
61500 5,400,000
Expense
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
Maintenance and Repair
62300
Expense 10,550,000
62400 Bad Debts Expense
62500 Depreciation Expense Building 13,200,000
62600 Depreciation Expense Vehicles 11,000,000
62700 Depreciation Expense Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense 231,000
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles 9,000,000
91100 Interest Expense 19,131,865
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450
TOTAL 1,738,085,465 1,738,085,465
 PT SEJAHTERA
WORKSHEET
DECEMBER 31, 2018

Adjustment Entries Trial Balance After AJP Income Statement

Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp
 Balance Sheet
Debit Credit
Rp Rp
 PT SEJAHTERA
BALANCE SHEET
DECEMBER 31, 2018

ASSETS
BALANCE
DESCRIPTION
Rp
 PT SEJAHTERA
BALANCE SHEET
ECEMBER 31, 2018

LIABILITY AND EQUITY

BALANCE
DESCRIPTION
Rp
 PT SEJAHTERA
PROFIT AND LOSS
DECEMBER 31, 2018

DESCRIPTION Rp Rp
 PT SEJAHTERA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

DESCRIPTION COMMOND STOCK RETAIRNED EARNING

Balance at 31 Desember 2018

Net Income

Deviden

Balance at 31 Desember 2018

TOTAL
 PT SEJAHTERA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)

DESCRIPTION Rp
BALANCE
Rp
 PT SEJAHTERA
CLOSING ENTRIES
DECEMBER 31, 2018

POS DEBIT
DATE DESCRIPTION
REF Rp
2018
Dec
JUMLAH
CREDIT
Rp
 PT SEJAHTERA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

JUMLAH