PT.

CAHAYA
PURCHASES JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE INVOICE NUMBER DESCRIPTION REF
MERCHANDISE INVENTORY PPN INCOME FREIGHT PAID ACCOUNT PAYABLE
5 NP2-12 PT. ASOKA Rp 30,000,000 Rp 3,000,000 Rp 33,000,000
DESEMBER 2018

13 L14-12 PT.BHARATA Rp 46,000,000 Rp 4,600,000 Rp 50,600,000

TOTAL Rp 76,000,000 Rp 7,600,000 Rp 83,600,000

ACCOUNT NUMBER 1-1310 2-1320 2-1210

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT
1-1310 Rp 76,000,000 2-1210 Rp 83,600,000
2-1320 Rp 7,600,000

TOTAL Rp 83,600,000 TOTAL Rp 83,600,000

 PT.CAHAYA
CASH DISBURSEMENT JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE DESCRIPTION NO.CEK SERBA- SERBI / OTHER
ACCOUNT PAYABLE PURCHASE DISCOUNT INCOME TAX PAYABLE CASH IN BANK
ACC.NAME ACC.NUMBER AMOUNT
8 PT.Charaka Bandung BKK /C12-1 Rp 88,000,000 Rp 1,760,000 Rp 86,240,000

10 PT.Bharata Bandung BKK/C12-2 Rp 22,000,000 Rp 22,000,000

20 PT.Asoka Bandung BKK/C12-3 Rp 44,000,000 Late Fee Expenses 6-2900 Rp 440,000 Rp 44,440,000
DESEMBER 2018

30 Pelunasan Kartu Kredit BKK12-4 Credit Card 2-1110 Rp 8,400,000 Rp 8,400,000

31 Angsuran Utang Jangka Panjang BKK12-5 Bznk Mandiri Loan 2-2100 Rp 18,000,000 Rp 19,800,000
Interest Expenses 9-1000 Rp 1,800,000

31 Pembayaran Gaji Des BKK12-6 Wages & Salaries 6-3100 Rp 9,000,000 Rp 185,000 Rp 8,815,000

31 Pengisian Kas kecil BKK12-7 Petty Cash 1-1120 Rp 4,950,000 Rp 4,950,000

TOTAL Rp 154,000,000 Rp 42,590,000 Rp 1,760,000 Rp 185,000 Rp 194,645,000

ACCOUNT NUMBER 2-1210 5-3000 2-1212 1-1110

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT
2-1210 Rp 154,000,000 5-3000 Rp 1,760,000
6-2900 Rp 440,000 2-1212 Rp 185,000
2-1110 Rp 8,400,000 1-1110 Rp 194,645,000
2-2100 Rp 18,000,000
9-1000 Rp 1,800,000
6-3100 Rp 9,000,000
1-1120 Rp 4,950,000
TOTAL Rp 196,590,000 TOTAL Rp 196,590,000
 PT.CAHAYA
SALES JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE NO.INVOICE DESCRIPTION REF
ACCOUNTS RECEIVABLE SALES OF MERCHANDISE PPN OUTCOME FREIGHT COLECTED
2 FPJ12-1 Toko Andani Rp 65,400,000 Rp 59,000,000 Rp 5,900,000 Rp 500,000
DESEMBER 2018

8 FPJ12-2 Toko Bhana 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

TOTAL Rp 180,420,000 Rp 162,200,000 Rp 16,220,000 Rp 2,000,000

ACCOUNT NUMBER 1-1210 4-1100 2-1310 4-2100

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER ACC.NUMBER AMOUNT ACC.NUMBER
1-1210 Rp 180,420,000 4-1100 Rp 162,200,000
2-1310 Rp 16,220,000
4-2100 Rp 2,000,000
TOTAL Rp 180,420,000 TOTAL Rp 180,420,000
 PT.CAHAYA
CASH RECEIPTH JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE NO.INVOICE DESCRIPTION REF SERBA-SERBI / OTHER SERBA- SERBI /OTHER
CASH IN BANK VAT OUT SALES DISCOUNT ACCOUNT RECEIVABLE
ACC.NAME ACC.NUMBER AMOUNT ACC.NAME ACC.NUMBER AMOUNT
5 BKM12-1 Toko Dhira Rp 32,670,000 Rp 330,000 Rp 33,000,000

9 NK12-1 Toko Pananjung Bandung/ Rp 30,710,000 Sales Of Merchandise 4-1100 Rp 27,600,000

penjualan tunai PPN Outcome 2-1310 Rp 2,760,000
DESEMBER 2018

Freight collected 4-2100 Rp 350,000

11 BKM12-2 Rp 146,000,000 Vehicle at Cost 1-3301 Rp 160,000,000

Penjualan Kendaraan Vehicle Acc Depr 1-3302 Rp 10,000,000
Loss sales vehichle 9-4000 Rp 4,000,000

12 BKM12-3 Toko Bhana Rp 33,000,000 Rp 33,000,000

TOTAL Rp 242,380,000 Rp 330,000 Rp 66,000,000 Rp 190,710,000

ACCOUNT NUMBER 1-1110 4-2300 1-1210

RECAPITULATION
DEBIT CREDIT DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT
1-1110 Rp 242,380,000 1-1210 Rp 66,000,000
4-2300 Rp 330,000 4-1100 Rp 27,600,000
1-3302 Rp 10,000,000 2-1310 Rp 2,760,000
9-4000 Rp 4,000,000 1-3301 Rp 160,000,000
4-2100 350000
TOTAL Rp 256,710,000 TOTAL Rp 256,710,000
 PT.CAHAYA
GENERAL JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DATE NO.BUKTI KETERANGAN REF/ NO .ACC DEBIT CREDIT
02 FPJ12-1 COGS 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
PPN Income 2-1320 Rp 440,000
(Retur Pembelian PT.ASOKA )

8 FPJ12-2 COGS 5-1100 Rp 17,600,000

D
MERCHANDISE INVENTORY 1-1310 Rp 17,600,000
E
S
E
M
B 9 NK12-1 COGS 5-1100 Rp 18,000,000
E
R Merchandise Inventory 1-1310 Rp 18,000,000

2
0
1
14 FPJ12-3 COGS 5-1100 Rp 22,000,000
8
Merchandise Inventory 1-1310 Rp 22,000,000

20 FPJ12-4 COGS 5-1100 Rp 27,000,000

Merchandise Inventory 1-1310 Rp 27,000,000

TOTAL Rp 127,440,000 Rp 127,440,000

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
5-1100 Rp 122,600,000 1-1310 Rp 127,000,000
2-1210 Rp 4,840,000 2-1320 Rp 440,000

TOTAL Rp 127,440,000 TOTAL Rp 127,440,000

 PT.CAHAYA
PETTY CASH
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE INVOICE NUMBER DESCRIPTION REF ACC.NAME ACC.NUMBER AMOUNT PETTY CASH
2 VKK12-1 Pembuatan brosur Advertising Expense 6-1000 Rp 900,000 Rp 900,000
4 VKK12-2 Pembelian perlengkapan toko Supplies 1-1320 Rp 950,000 Rp 950,000
5 VKK12-3 Tagihan Rek Tlp Nov Accruad Expenses 2-1211 Rp 750,000 Rp 750,000
DESEMBER 2018

7 VKK12-4 Tagihan Rek Listrik Nov Accruad Expenses 2-1211 Rp 850,000 Rp 850,000
8 VKK12-5 Tagihan Pam Nov Accruad Expenses 2-1211 Rp 600,000 Rp 600,000
16 VKK12-6 Pemeliharaan & Reperasi Alat Maitenance and Repair Expenses 6-2500 Rp 900,000 Rp 900,000

TOTAL Rp 4,950,000 Rp 4,950,000

ACCOUNT NUMBER 1-1120

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT
6-1000 Rp 900,000 1-1120 Rp 4,950,000
1-1320 Rp 950,000
2-1211 Rp 2,200,000
6-2500 Rp 900,000

TOTAL Rp 4,950,000 TOTAL Rp 4,950,000

 PT.CAHAYA
KARTU PERSEDIAAN DESEMBER 2018
NOMOR ITEM : AU-N06 ACUTREN PLUS
(Dalam Ribuan Rupiah )
IN OUT BALANCE
DATE INVOICE.NO DESCREPTION
Qnty PRICE AMOUNT Qnty PRICE AMOUNT Qnty PRICE AMOUNT
31 - BEGINING BALANCE 80 Rp 1,000,000 Rp 80,000,000

2 FPJ12-1 TOKO ANDANI 20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000

D 5 NP2-12 PT.ASOKA 18 Rp 1,000,000 Rp 18,000,000 78 Rp 1,000,000 Rp 78,000,000

E
S
E 5 RNP3-12 RETUR PEMBELIAN 2 Rp 1,000,000 Rp 2,000,000 76 Rp 1,000,000 Rp 76,000,000
M
B 8 FPJ12-2 TOKO BAHANA 8 Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
E
R
9 NK12-1 PENJUALAN TUNAI 6 Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
2
0
1 13 L14-12 PT.BHARATA 22 Rp 1,000,000 Rp 22,000,000 84 1,000,000 84,000,000
8
14 FPJ12-3 TOKO CEMPAKA 10 Rp 1,000,000 Rp 10,000,000 74 1,000,000 74,000,000

20 FPJ12-4 TOKO DHIRA 15 Rp 1,000,000 Rp 15,000,000 59 1,000,000 59,000,000

 PT.CAHAYA
KARTU PERSEDIAAN DESEMBER 2018
NOMOR ITEM : AU-N08 ACUTREN OXONE
(Dalam Ribuan Rupiah )
IN OUT BALANCE
DATE INVOICE.NO DESCREPTION
Qnty PRICE AMOUNT Qnty PRICE AMOUNT Qnty PRICE AMOUNT
31 - BEGINING 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

D
E 5 NP2-12 PT.ASOKA 10 Rp 1,200,000 Rp 12,000,000 65 Rp 1,200,000 Rp 78,000,000
S
E
M 5 RNP3-12 RETUR PEMBELIAN 2 Rp 1,200,000 Rp 2,400,000 63 Rp 1,200,000 Rp 75,600,000
B
E 8 FPJ12-2 TOKO BAHANA 8 Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000 Rp 66,000,000
R
9 NK12-1 PENJUALAN TUNAI 10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
2
0
1 13 L14-12 PT.BHARATA 20 Rp 1,200,000 Rp 24,000,000 65 1,200,000 78,000,000
8
14 FPJ12-3 TOKO CEMPAKA 10 Rp 1,200,000 Rp 12,000,000 55 1,200,000 66,000,000

20 FPJ12-4 TOKO DHIRA 10 Rp 1,200,000 Rp 12,000,000 45 1,200,000 54,000,000

 PT.CAHAYA
ACCOUNT PAYABLE SUBSIDIARY
DESEMBER 2018
SUPPLIER NAME : PT.ASOKA
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 44,000,000
PURCHASE.J Rp 33,000,000 Rp 77,000,000
C.DISBURSEMENT Rp 44,000,000 Rp 33,000,000
GENERAL Rp 4,840,000 Rp 28,160,000

COUSTUMER NAME : PT.BHARATA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 22,000,000
PURCHASE.J Rp 50,600,000 Rp 72,600,000
C.DISBURSEMENT Rp 22,000,000 Rp 50,600,000

COUSTUMER NAME : PT.CHARAKA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 88,000,000
C.DISBURSEMENT Rp 88,000,000 Rp -

PT.CAHAYA
DAFTAR SALDO UTANG DAGANG
DESEMBER 2018
NO SUPPLIER NAME AMOUNT
1 PT.ASOKA Rp 28,160,000
2 PT.BHARATA Rp 50,600,000
3 PT.CHARAKA -
TOTAL Rp 78,760,000
 PT.CAHAYA
ACCOUNT RECEIVABLE SUBSIDIARY
DESEMBER 2018
COUSTUMER NAME : TOKO ANDANI
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 44,000,000
S.JOURNAL Rp 65,400,000 Rp 109,400,000

COUSTUMER NAME : TOKO BAHANA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 33,000,000
S.JOURNAL Rp 30,220,000 Rp 63,220,000
C.RECEIPTH J Rp 33,000,000 Rp 30,220,000

COUSTUMER NAME : TOKO DHIRA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 33,000,000
S.JOURNAL Rp 47,000,000 Rp 80,000,000
C.RECEIPTH J Rp 33,000,000 Rp 47,000,000

COUSTUMER NAME : TOKO CEMPAKA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE -
S.JOURNAL Rp 37,800,000 Rp 37,800,000

PT.CAHAYA
DAFTAR SALDO PIUTANG DAGANG
DESEMBER 2018
NO COSTUMER NAME AMOUNT
1 TOKO ANDANI Rp 109,400,000
2 TOKO BAHANA Rp 30,220,000
3 TOKO DHIRA Rp 47,000,000
4 TOKO CEMPAKA Rp 37,800,000
TOTAL Rp 224,420,000
 PT.CAHAYA
TRIAL BALANCE
31 DESEMBER 2018
ACC.NO ACCOUNT NAME REF DEBIT CREDIT
1-1110 CASH IN BANK Rp 323,855,000
1-1120 PETTY CASH Rp 6,000,000
1-1210 ACCOUNTS 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
1-2100 STOCK INVESMENTS Rp 670,000,000
1-3100 LAND Rp 550,000,000
1-3210 BUILDING at COSTS Rp 320,000,000
1-3220 BUILLDING ACCUMULATED DEPR Rp 30,500,000
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 43,000,000
2-1110 CREDIT CARD
2-1210 ACCOUNT PAYABLE Rp 78,760,000
2-1212 INCOME TAX PAYABLE Rp 185,000
2-1211 ACCURUAD EXPENSE Rp 400,000
2-1310 PPN OUTCOME Rp 166,380,000
2-1320 PPN INCOME Rp 119,360,000
2-2100 BANK MANDIRI LOAN ( KUK ) Rp 182,000,000
3-1100 COMMON STOCK Rp 1,580,000,000
3-1200 RETAINED EARNING Rp 106,000,000
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 GOOD SOLD Rp 769,480,000
5-2000 FREIGHT PAID Rp 2,440,000
5-3000 PURCHASES 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 MAITENANCE 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 LATE FEE 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 INCOME TAX EXPENSE
9-4000 GAIN / LOSS SALES VEHICLE Rp 4,000,000
TOTAL Rp 3,538,515,000 Rp 3,538,515,000
 PT.CAHAYA
ADJUSMENT ENTRIES
DESEMBER 2018
DATE NO.EVIDENCE DESCREPTION REF DEBIT CREDIT

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

31 BM12-5 INSURANCE EXPENSE 6-2800 Rp 1,500,000

PREPAID INSURANCE 1-1420 Rp 1,500,000

31 BM12-6 PPN OUTCOME 2-1310 Rp 166,380,000

PPN PAYABLE 2-1213 Rp 47,020,000
PPN INCOME 2-1320 Rp 119,360,000

D 31 BM12-6 INCOME TAX EXPENSE 9-3000 Rp 12,988,000

E INCOME TAX PAYABLE 2-1212 Rp 12,988,000
S
E
M
B
E
R

2
0
1
8

TOTAL Rp 194,218,000 Rp 194,218,000

 PT.CAHAYA
WORK SHEET
DESEMBER 2018
TRIAL BALANCE 31 DESEMBER ADJUSMENT ENTRIES JOURNAL ADJUSTED TRIAL BALANCE INCOME SUMMARY BALANCE SHEET
ACC.NO ACCOUNT NAME REF
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

Rp 323,855,000 - Rp 323,855,000
1-1110 CASH IN BANK - - - - - Rp 323,855,000 -

Rp 6,000,000 - - Rp 6,000,000 - -
1-1120 PETTY CASH Rp 6,000,000 -

Rp 224,420,000 - - Rp 224,420,000 - -
1-1210 ACCOUNTS RECEIVABLE Rp224,420,000 -

;- Rp 7,200,000 - Rp 7,200,000 - -
1-1220 ALLOWANCE FOR DOUBTFUL DEBT - Rp 7,200,000

Rp 113,000,000 - - Rp 113,000,000 - - -
1-1310 MERCHANDISE INVENTORY Rp113,000,000 -

Rp 14,550,000 - - Rp 11,550,000 Rp 3,000,000 - - -

1-1320 SUPPLIES Rp3,000,000 -

Rp 3,000,000 - - Rp 3,000,000 - - -
1-1410 PREPAID RENT Rp3,000,000 -

Rp 8,000,000 - - Rp 1,500,000 Rp 6,500,000 - ;- -

1-1420 PREPAID INSURANCE Rp6,500,000 -

Rp 670,000,000 - - Rp 670,000,000 - - -
1-2100 STOCK INVESMENTS Rp670,000,000 -

Rp 550,000,000 - - Rp 550,000,000 - - -
1-3100 LAND Rp550,000,000 -

Rp 320,000,000 - - Rp 320,000,000 - - -
1-3210 BUILDING at COSTS Rp320,000,000 -

- Rp 30,500,000 - Rp 1,000,000 Rp 31,500,000 - -

1-3220 BUILLDING ACCUMULATED DEPR - Rp 31,500,000

- - - - - - - -
1-3301 VEHICLE at COST - -

- - - - - - - -
1-3302 VEHICLE ACCUMULATED DEPR -

Rp 130,000,000 - - - Rp 130,000,000 - - -
1-3401 EQUIPMENT at COST Rp130,000,000 -

- Rp 43,000,000 - Rp 800,000 - Rp 43,800,000 - -

1-3402 EQUIPMENT ACCUMULATED DEPR - Rp 43,800,000

- - - - - - -
2-1110 CREDIT CARD -

- Rp 78,760,000 - - - Rp 78,760,000 - -
2-1210 ACCOUNT PAYABLE - Rp 78,760,000

- Rp 185,000 - Rp 12,988,000 - Rp 13,173,000 - -

2-1212 INCOME TAX PAYABLE - Rp 13,173,000

Rp 47,020,000 Rp 47,020,000
2-1213 PPN PAYABLE Rp 47,020,000

- Rp 400,000 - - - Rp 400,000 - -
2-1211 ACCURUAD EXPENSE - Rp 400,000

- Rp 166,380,000 Rp 166,380,000 - - - - -
2-1310 PPN OUTCOME - -

Rp 119,360,000 - - Rp 119,360,000 - - - -
2-1320 PPN INCOME - -

- Rp 182,000,000 - - - Rp 182,000,000 - -
2-2100 BANK MANDIRI LOAN ( KUK ) - Rp 182,000,000

- Rp 1,580,000,000 - - - Rp 1,580,000,000 - -
3-1100 COMMON STOCK - Rp 1,580,000,000

- Rp 106,000,000 - - - Rp 106,000,000 - -
3-1200 RETAINED EARNING - Rp 106,000,000

- Rp 1,298,800,000 - - - Rp 1,298,800,000 - Rp 1,298,800,000

4-1100 SALES OF MERCHANDISE - -

- Rp 17,350,000 - - - Rp 17,350,000 - Rp 17,350,000

4-2100 FREIGHT COLLECTED -

- ;- - - - - - -
4-2200 LATE FEE COLLECTED - -

Rp 17,330,000 - - - Rp 17,330,000 - Rp 17,330,000 -

4-2300 SALES DISCOUNT - -

Rp 769,480,000 - - - Rp 769,480,000 - Rp 769,480,000 -

5-1100 COST OF GOOD SOLD - -

Rp 2,440,000 - - - Rp 2,440,000 - Rp 2,440,000 -

5-2000 FREIGHT PAID - -

- Rp 3,940,000 - - - Rp 3,940,000 - Rp 3,940,000

5-3000 PURCHASES DISCOUNT - -

Rp 28,900,000 - - - Rp 28,900,000 - Rp 28,900,000 -

6-1100 ADVERTISING EXPENSE - -

Rp 16,000,000 - - - Rp 16,000,000 - Rp 16,000,000 -

6-1200 IN STORE PROMOTION EXPENSE - -
 Rp 14,400,000 - - - Rp 14,400,000 - Rp 14,400,000 -
6-2100 UTILITY EXPENSE - -

Rp 10,800,000 - - - Rp 10,800,000 - Rp 10,800,000 -

6-2200 TELEPHONE EXPENSE - -

Rp 25,000,000 - - - Rp 25,000,000 - Rp 25,000,000 -

6-2300 RENT EXPENSE - -

Rp 15,200,000 - Rp 11,550,000 - Rp 26,750,000 - Rp 26,750,000 -

6-2400 SUPPLIES EXPENSE - -

Rp 20,900,000 - - Rp 20,900,000 - Rp 20,900,000 -

6-2500 MAITENANCE AND REPAIR EXPENSE - -

Rp 4,000,000 - - Rp 4,000,000 - Rp 4,000,000 -

6-2600 BAD DEBT EXPENSE - -

Rp 27,500,000 - Rp 1,800,000 - Rp 29,300,000 - Rp 29,300,000 -

6-2700 DEPRECIATION EXPENSE - -

Rp 13,000,000 - Rp 1,500,000 - Rp 14,500,000 - Rp 14,500,000 -

6-2800 INSURANCE EXPENSE - -

Rp 440,000 - - - Rp 440,000 - Rp 440,000 -

6-2900 LATE FEE EXPENSE - -

Rp 62,000,000 - - - Rp 62,000,000 - Rp 62,000,000 -

6-3100 WAGES & SALARIES - -

- Rp 7,000,000 - - - Rp 7,000,000 - Rp 7,000,000

8-1000 INTEREST INCOME - -

- Rp 17,000,000 - - - Rp 17,000,000 - Rp 17,000,000

8-2000 DEVIDEND INCOME - -

Rp 9,940,000 - - - Rp 9,940,000 - Rp 9,940,000 -

9-1000 INTEREST EXPENSE - -

Rp 15,000,000 - - - Rp 15,000,000 - Rp 15,000,000 -

9-2000 BANK SERVICE CHARGE - -

- - Rp 12,988,000 - Rp 12,988,000 - Rp 12,988,000 -

9-3000 INCOME TAX EXPENSE - -

Rp 4,000,000 - - - Rp 4,000,000 - Rp 4,000,000 -

9-4000 GAIN / LOSS SALES VEHICLE - -

- - - - - - - -
- -

TOTAL Rp 3,538,515,000 Rp 3,538,515,000 Rp 194,218,000 Rp 194,218,000 Rp 3,433,943,000 Rp 3,433,943,000 Rp 1,084,168,000 Rp 1,344,090,000 Rp 2,349,775,000 Rp 2,089,853,000

INCOME SUMMURY Rp 259,922,000

Rp 259,922,000
 PT.CAHAYA
INCOME STATMENT
31'DESEMBER 2018
INCOME
SALES OF MERCHANDISE Rp 1,298,800,000
SALES DISCOUNT Rp17,330,000
SALES RETURN -
FREIGHT COLLECTED Rp17,350,000
TOTAL NET SALES Rp1,298,820,000

COST OF SALES
COST OF GOOD SOLD Rp 769,480,000
FREIGHT PAID Rp 2,440,000
PURCHASES DISCOUNT Rp 3,940,000
TOTAL COST OF SALES Rp 767,980,000

TOTAL GROSS PROFIT Rp 530,840,000

OPERATING EXPENSE
ADVERTISING EXPENSE Rp 28,900,000
IN STORE PROMOTION EXPENSE Rp 16,000,000
UTILITY EXPENSE Rp 14,400,000
TELEPHONE EXPENSE Rp 10,800,000
RENT EXPENSE Rp 25,000,000
SUPPLIES EXPENSE Rp 26,750,000
MAITENANCE AND REPAIR EXPENSE Rp 20,900,000
BAD DEBT EXPENSE Rp 4,000,000
DEPRECIATION EXPENSE Rp 29,300,000
INSURANCE EXPENSE Rp 14,500,000
LATE FEE EXPENSE Rp 440,000
WAGES & SALARIES Rp 62,000,000
TOTAL OPERATING EXPENSE Rp 252,990,000
TOTAL OPERATING PROFIT Rp 277,850,000
OTHER INCOME
INTEREST INCOME Rp 7,000,000
DEVIDEND INCOME Rp 17,000,000
TOTAL OTHER INCOME Rp24,000,000
OTHER EXPENSE
INTEREST EXPENSE Rp 9,940,000
BANK SERVICE CHARGE Rp 15,000,000
LOSS OF SALES VEHICLE Rp 4,000,000
TOTAL OTHER EXPENSE Rp 28,940,000
TOTAL OTHER INCOME /EXPENSE Rp (4,940,000)
EARNING BEFORE TAX Rp 272,910,000
INCOME TAX EXPENSE Rp 12,988,000
EARNING AFTER TAX Rp 259,922,000
 PT.CAHAYA
RETAINED EARNING STATEMENT
31DESEMBER 2018
RETAINED EARNING 1DESEMBER 2018 Rp 106,000,000

LABA TAHUN BERJALAN 259,922,000

DIVIDEN

RETAINED EARNING 31 DESEMBER 2018 Rp 365,922,000

 PT.CAHAYA
BALANCE SHEET
31'DESEMBER 2018
ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITY
Cash In Bank Rp 323,855,000 Credit Card -
Petty Cash Rp 6,000,000 Accounts Payable Rp 78,760,000
Accounts Receivable Rp 224,420,000 Accruad Expense Rp 400,000
Allowance for Doubtful Debt Rp (7,200,000) Income Tax Payable Rp 13,173,000
Merchandise Inventory Rp 113,000,000 PPN Payable Rp 47,020,000
Supplies Rp 3,000,000 PPN Outcome -
Prepaid Rent Rp 3,000,000 Amount Rp 139,353,000
Prepaid Insurance Rp 6,500,000 LONG TERM LIABIITY
Vat In -
Amount Rp 672,575,000
Bank Mandiri Loan (KUK) Rp 182,000,000
INVESTMENT
Stock Invesment Rp 670,000,000
TOTAL CURRENT ASSET + STOCK INVESMENT Rp 1,342,575,000 TOTAL CURRENT LIABILITY + LONG TERM LIABILITY Rp 321,353,000
FIXED ASSET EQUITY
Land Rp 550,000,000 Common Stock Rp 1,580,000,000
Building at Cost Rp 320,000,000 Retained Earning Rp 365,922,000
Building Accumulated Depr -Rp 31,500,000 Amount Rp 1,945,922,000
Vehicle at cost -
Vehicle Accum Depr -
Equipment Rp 130,000,000
Equipment Accum Depr -Rp 43,800,000
TOTAL FIXED ASSET Rp 924,700,000

TOTAL ASSETS Rp 2,267,275,000 TOTAL LIABILITY + EQUITY Rp 2,267,275,000

 PT.CAHAYA
CASH FLOW
31'DESEMBER 2018
Account Name 1 2 Balance
OPERATING ACTIVITIES
Increase
Pelunasan Piutang Rp 65,670,000
Penjualan Tunai Rp 30,710,000
Amount Rp 96,380,000
Decrease
Pelunasan Utang Dagang Rp 152,680,000
Credit Card Rp 8,400,000
Pengisian Kas Kecil Rp 4,950,000
Pembayaran Gaji Bulan Nov Rp 8,815,000

Amount Rp 174,845,000
TOTAL CASH FOR OPERATING ACTIVITIES Rp (78,465,000)

CASH FOR INVESTING

Increase
Penjualan Kendaraan Rp 146,000,000

TOTAL CASH FOR INVESTING ACTIVITIES Rp 146,000,000

CASH FOR FINANCING
Decrease
Bank Mandiri Loan ( KUK ) Rp 18,000,000
Interst Expense Rp 1,800,000
Amount CASH FOR FINANCING ACTIVITIES -Rp 19,800,000
TOTAL CASH FOR INVESTING - FINANCING ACTIVITIES Rp 126,200,000
Kenaikkan Kas Rp 47,735,000

Kas dan setara kas 31 nov 2018

Cash In Bank Nov 2018 Rp 276,120,000
Petty Cash Nov 2018 Rp 6,000,000
Total Saldo awal dan setara kas Rp 329,855,000

Kas dan setara kas 31 Des 2018

Cash In Bank Desember 2018 Rp 323,855,000
Petty Cash Desember 2018 Rp 6,000,000
Total saldo akhir dan setara kas Rp 329,855,000
 PT.CAHAYA
CLOSSING JOURNAL
31'DESEMBER 2018
DATE DESCREPTION REF DEBIT CREDIT
31 SALES OF MERCHANDISE Rp 1,298,800,000
FREIGHT COLLECTED Rp 17,350,000
LATE FEE COLLECTED -
PURCHASE DISCOUNT Rp 3,940,000
INTEREST INCOME Rp 7,000,000
DIVIDEN INCOME Rp 17,000,000
INCOME SUMMURY Rp 1,344,090,000

31 INCOME SUMMURY Rp 1,084,168,000

SALES DISCOUNT Rp 17,330,000
COST OF GOOD SOLD 769,480,000
FREIGHT PAID Rp 2,440,000
ADVERTISING EXPENSE Rp 28,900,000
IN STORE PROMOTION EXPENSE Rp 16,000,000
UTILITY EXPENSE Rp 14,400,000
TELEPHONE EXPENSE Rp 10,800,000
RENT EXPENSE Rp 25,000,000
SUPPLIES EXPENSE Rp 26,750,000
MAITENANCE AND REPAIR EXPENSE Rp 20,900,000
BAD DEBT EXPENSE Rp 4,000,000
DEPRECIATION EXPENSE Rp 29,300,000
INSURANCE EXPENSE Rp 14,500,000
LATE FEE EXPENSE Rp 440,000
WAGES & SALARIES Rp 62,000,000
INTEREST EXPENSE Rp 9,940,000
BANK SERVICE CHARGE Rp 15,000,000
INCOME TAX EXPENSE Rp 12,988,000
LOSS SALES VEHICLE Rp 4,000,000

31 INCOME SUMMURY Rp 259,922,000

RETAINED EARNING Rp 259,922,000

31 DIVIDEND -
RETAINED EARNING -

TOTAL Rp 2,688,180,000 Rp 2,688,180,000

 PT.CAHAYA
TRIAL BALANCE AFTER CLOSING
31 DESEMBER 2018
ACC.NO ACCOUNT NAME DEBIT KREDIT
1-1110 CASH IN BANK Rp 324,305,000
1-1120 PETTY CASH Rp 5,550,000
1-1210 ACCOUNTS 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
2-1320 VAT IN -
1-2100 Stock Invesment Rp 670,000,000
1-3100 Land Rp 550,000,000
1-3210 Building at Cost Rp 320,000,000
1-3220 Building Accumulated Depr Rp 31,500,000
1-3301 VEHICLE at COST
1-3302 VEHICLE ACCUMULATED DEPR
1-3401 Equipment Rp 130,000,000
1-3402 Equipment Accum Depr Rp 43,800,000
2-1110 CREDIT CARD -
2-1210 Accounts Payable Rp 78,760,000
2-1212 Accruad Expense Rp 400,000
2-1213 Income Tax Payable Rp 13,173,000
2-1211 PPN Payable Rp 47,020,000
2-1310 PPN OUTCOME -
2-2100 Bank Mandiri Loan (KUK) Rp 182,000,000
3-1100 Common Stock Rp 1,580,000,000
3-1200 Retained Earning Rp 365,922,000
TOTAL Rp 2,349,775,000 Rp 2,349,775,000