PT.

CAHAYA
PURCHASES JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE INVOICE NUMBER DESCRIPTION REF
MERCHANDISE INVENTORY PPN INCOME FREIGHT PAID ACCOUNT PAYABLE
DESEMBER 2018

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT

TOTAL TOTAL
 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
DESEMBER 2018

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT

TOTAL TOTAL
 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
DESEMBER 2018

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER ACC.NUMBER AMOUNT ACC.NUMBER

TOTAL TOTAL
 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

9 NK12-1
DESEMBER 2018

11 BKM12-2

12 BKM12-3

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT

TOTAL
 PT.CAHAYA
GENERAL JOURNAL
DESEMBER 2018
(Dalam Ribuan Rupiah )
DATE NO.BUKTI KETERANGAN REF/ NO .ACC DEBIT CREDIT

D
E
S
E
M
B
E
R

2
0
1
8

TOTAL

RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT

TOTAL TOTAL
 PT.CAHAYA
PETTY CASH
DESEMBER 2018
(Dalam Ribuan Rupiah )
DEBIT CREDIT
DATE INVOICE NUMBER DESCRIPTION REF ACC.NAME ACC.NUMBER AMOUNT PETTY CASH
DESEMBER 2018

TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT CREDIT
ACC.NUMBER AMOUNT ACC.NUMBER AMOUNT

TOTAL TOTAL
 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
125 Rp 49,500 Rp 6,187,500

D
E
S
E
M
B
E
R
2
0
1
8

Rp3,787,500 85500
3787500

Rp3,822,500 466.666666666667
POPUIOUYOIUIOY
 CAT ( METODE FIFO )
(Dalam Ribuan Rupiah )
IN OUT BALANCE
DATE DESCREPTION
Q PRICE AMOUNT Q PRICE AMOUNT Q PRICE AMOUNT

F
E
B
R
U
A
R
I

'
2
0
1
8
 GENERAL LEDGER AFTER CLOSSING
DESEMBER 2018
Cash In Bank 1-1110
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Petty Cash

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Account Receivable 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Allowance For Doubtful Debt 1-122

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Merchandise Inventory 1-1310

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
 Store Supplies 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Prepaid Rent 1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Prepaid Insurace 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Stock Invesments 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Land

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Building at Cost 1-3210

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Building Accumulated Depr 1-322

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Vehicle at Cost 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Vehicle Accumulated Depr 1-330

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Equipment at Cost 1-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Equipment Accumulated Depr 1-340

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Credit Card

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Account Payable 2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Accruad Expenses 2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Income Tax Payable 2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

PPN Payable 2-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

PPN Outcome

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
PPN Income

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Bank Mandiri Loan (KUK) 2-210

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Common Stock 3

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Retained Earning 3-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Income Summury

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Sales Of Merchandise 4-1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Freight Collected 4-2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Late Fee Collected 4-22

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18 -

Sales Discount 4

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Cost Of Good Sold 5-1

 BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Freight Paid 5

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Purchases Discount 5-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Advertising Expense 6-1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

In Store Promotion Expense 6-120

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Utility Expense 6-2100

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Telephone Expense 6-2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Rent Expense 6

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Supplies Expense 6-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Maintenance and Repair Expense 6-2500

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Bad Debt Expense 6-2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Deprecition Expense 6-27

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Insurance Expense

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Late Fee Expense 6-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Wages & Salaries 6-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Interest Income 8-10

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Devidend Income 8-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Interest Expense 9-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Bank service Charge 9-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

Income Tax Expense 9-3

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
Gain / Loss Sales Vehicle

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18
 PT.CAHAYA
SUBSIDIARY LEDGER
DESEMBER 2018
Cash In Bank 1-1110
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 276,120,000
JKK Rp 194,645,000 Rp 81,475,000
JKM Rp 242,380,000 Rp 323,855,000

Petty Cash
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 6,000,000
JKK Rp 4,950,000 Rp 10,950,000
P.CASH Rp 4,950,000 Rp 6,000,000

Account Receivable 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 110,000,000
J.PENJ Rp 180,420,000 Rp 290,420,000
JKK Rp 66,000,000 Rp 224,420,000

Allowance For Doubtful Debt 1-122

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 7,200,000

Merchandise Inventory 1-1310

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 164,000,000
J.PEMB Rp 76,000,000 Rp 240,000,000
J.UMUM Rp 127,000,000 Rp 113,000,000

Store Supplies 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 13,600,000
P.CASH Rp 950,000 Rp 14,550,000
ADJUSTMENT Rp 11,550,000 Rp 3,000,000

Prepaid Rent 1
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 3,000,000
 Prepaid Insurace 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 8,000,000
ADJUSMENT Rp 1,500,000 Rp 6,500,000

Stock Invesments 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 670,000,000

Land
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 550,000,000

Building at Cost 1-3210

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 320,000,000

Building Accumulated Depr 1-322

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 30,500,000
ADJUSMENT Rp 1,000,000 Rp 31,500,000

Vehicle at Cost 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 160,000,000
JKM Rp 160,000,000 Rp -

Vehicle Accumulated Depr 1-330

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 10,000,000
JKM Rp 10,000,000 Rp -

Equipment at Cost 1-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 130,000,000
Equipment Accumulated Depr 1-340
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 43,000,000
ADJUSMENT Rp 800,000 Rp 43,800,000

Credit Card
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 8,400,000
JKK Rp 8,400,000 Rp -

Account Payable 2
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 154,000,000
J.PEMB Rp 83,600,000 Rp 237,600,000
JKK Rp 154,000,000 Rp 83,600,000
J.UMUM Rp 4,840,000 Rp 78,760,000

Accruad Expenses 2
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 2,600,000
P.CASH Rp 2,200,000 Rp 400,000

Income Tax Payable 2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE -
JKK Rp 185,000 Rp 185,000
ADJUSMENT Rp 12,988,000 Rp 13,173,000

PPN Payable 2-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 ADJUSMENT Rp 47,020,000

PPN Outcome
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 147,400,000
J.PENJ Rp 16,220,000 Rp 163,620,000
JKM Rp 2,760,000 Rp 166,380,000
ADJUSMENT Rp 166,380,000 Rp -

PPN Income
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
 Dec-18 B.BALANCE Rp 112,200,000
J.PEMB Rp 7,600,000 Rp 119,800,000
J.UMUM Rp 440,000 Rp 119,360,000
ADJUSMENT Rp 119,360,000 Rp -

Bank Mandiri Loan (KUK) 2-210

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 200,000,000
JKK Rp 18,000,000 Rp 182,000,000

Common Stock 3
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 1,580,000,000

Retained Earning 3-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 106,000,000
J.PENUTUP Rp 277,522,000 Rp 383,522,000

Income Summury
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 OP.BALANCE
ADJUSMENT
J.PENUTUP Rp - Rp - - -

Sales Of Merchandise 4-1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 1,109,000,000
J.PENJ Rp 162,200,000 Rp 1,271,200,000
JKM Rp 27,600,000 Rp 1,298,800,000
J.PENUTUP Rp - Rp 1,298,800,000

Freight Collected 4-2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 15,000,000
J.PENJ Rp 2,000,000 Rp 17,000,000
JKM Rp 350,000 Rp 17,350,000
J.PENUTUP Rp 17,350,000 Rp -

Late Fee Collected 4-22

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
 DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE -

Sales Discount 4
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 17,000,000
JKM Rp 330,000 Rp 17,330,000
J.PENUTUP Rp 17,330,000 Rp -

Cost Of Good Sold 5-1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 646,880,000
J.UMUM Rp 122,600,000 Rp 769,480,000
J.PENUTUP Rp 769,480,000 Rp -

Freight Paid 5
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 2,440,000
J.PENUTUP Rp 2,440,000 Rp -

Purchases Discount 5-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 2,180,000
JKK Rp 1,760,000 Rp 3,940,000
J.PENUTUP Rp 3,940,000 Rp -

Advertising Expense 6-1

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 28,000,000
P.CASH Rp 900,000 Rp 28,900,000
J.PENUTUP Rp 28,900,000 Rp -

In Store Promotion Expense 6-120

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 16,000,000
J.PENUTUP Rp 16,000,000 Rp -

Utility Expense 6-2100

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 14,400,000
J.PENUTUP Rp 14,400,000 Rp -
Telephone Expense 6-2
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 10,800,000
J.PENUTUP Rp 10,800,000 Rp -

Rent Expense 6
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 25,000,000
J.PENUTUP Rp 25,000,000 Rp -

Supplies Expense 6-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 15,200,000
ADJUSMENT Rp 11,550,000 Rp 26,750,000
J.PENUTUP Rp 26,750,000 Rp -

Maintenance and Repair Expense 6-2500

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 20,000,000
P.CASH Rp 900,000 Rp 20,900,000
J.PENUTUP Rp 20,900,000 Rp -

Bad Debt Expense 6-2

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 4,000,000
J.PENUTUP Rp 4,000,000 Rp -

Deprecition Expense 6-27

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 27,500,000
ADJUSMENT Rp 1,800,000 Rp 29,300,000
J.PENUTUP Rp 29,300,000 Rp -

Insurance Expense
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 13,000,000
ADJUSMENT Rp 1,500,000 Rp 14,500,000
 J.PENUTUP Rp 14,500,000 Rp -

Late Fee Expense 6-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE
JKK Rp 440,000 Rp 440,000
J.PENUTUP Rp 440,000 Rp -

Wages & Salaries 6-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 53,000,000
JKK Rp 9,000,000 Rp 62,000,000
J.PENUTUP Rp 62,000,000 Rp -

Interest Income 8-10

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 7,000,000
J.PENUTUP Rp 7,000,000 Rp -

Devidend Income 8-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 17,000,000
J.PENUTUP Rp 17,000,000 Rp -

Interest Expense 9-
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 8,140,000
JKK Rp 1,800,000 Rp 9,940,000
J.PENUTUP Rp 9,940,000 Rp -

Bank service Charge 9-

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE Rp 15,000,000
J.PENUTUP Rp 15,000,000 Rp -

Income Tax Expense 9-3

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
 Dec-18 B.BALANCE
ADJUSMENT Rp 12,988,000
J.PENUTUP Rp 12,988,000 Rp -

Gain / Loss Sales Vehicle

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18 B.BALANCE
JKM Rp 4,000,000 Rp 4,000,000
 PT.CAHAYA
ACCOUNT PAYABLE SUBSIDIARY
DESEMBER 2018
SUPPLIER NAME : PT.ASOKA
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

COUSTUMER NAME : PT.BHARATA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18

COUSTUMER NAME : PT.CHARAKA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT
Dec-18

PT.CAHAYA
DAFTAR SALDO UTANG DAGANG
DESEMBER 2018
NO SUPPLIER NAME AMOUNT

TOTAL
 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

COUSTUMER NAME : TOKO BAHANA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

COUSTUMER NAME : TOKO DHIRA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

COUSTUMER NAME : TOKO CEMPAKA

BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DEBIT KREDIT

Dec-18

PT.CAHAYA

DAFTAR SALDO PIUTANG DAGANG

DESEMBER 2018

NO COSTUMER NAME AMOUNT

TOTAL
 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
1-1120 PETTY CASH
1-1210 ACCOUNTS RECEIVABLE
1-1220 ALLOWANCE FOR DOUBTFUL DEBT
1-1310 MERCHANDISE INVENTORY
1-1320 SUPPLIES
1-1410 PREPAID RENT
1-1420 PREPAID INSURANCE
1-2100 STOCK INVESMENTS
1-3100 LAND
1-3210 BUILDING at COSTS
1-3220 BUILLDING ACCUMULATED DEPR
1-3301 VEHICLE at COST
1-3302 VEHICLE ACCUMULATED DEPR
1-3401 EQUIPMENT at COST
1-3402 EQUIPMENT ACCUMULATED DEPR
2-1110 CREDIT CARD
2-1210 ACCOUNT PAYABLE
2-1212 INCOME TAX PAYABLE
2-1211 ACCURUAD EXPENSE
2-1310 PPN OUTCOME
2-1320 PPN INCOME
2-2100 BANK MANDIRI LOAN ( KUK )
3-1100 COMMON STOCK
3-1200 RETAINED EARNING
4-1100 SALES OF MERCHANDISE
4-2100 FREIGHT COLLECTED
4-2200 LATE FEE COLLECTED
4-2300 SALES DISCOUNT
5-1100 COST OF GOOD SOLD
5-2000 FREIGHT PAID
5-3000 PURCHASES DISCOUNT
6-1100 ADVERTISING EXPENSE
6-1200 IN STORE PROMOTION EXPENSE
6-2100 UTILITY EXPENSE
6-2200 TELEPHONE EXPENSE
6-2300 RENT EXPENSE
6-2400 SUPPLIES EXPENSE
6-2500 MAITENANCE AND REPAIR EXPENSE
6-2600 BAD DEBT EXPENSE
6-2700 DEPRECIATION EXPENSE
6-2800 INSURANCE EXPENSE
6-2900 LATE FEE EXPENSE
6-3100 WAGES & SALARIES
8-1000 INTEREST INCOME
8-2000 DEVIDEND INCOME
9-1000 INTEREST EXPENSE
9-2000 BANK SERVICE CHARGE
9-3000 INCOME TAX EXPENSE
9-4000 GAIN / LOSS SALES VEHICLE
TOTAL
 PT.CAHAYA
ADJUSMENT ENTRIES
DESEMBER 2018
DATE NO.EVIDENCE DESCREPTION REF DEBIT CREDIT

D
E
S
E
M
B
E
R

2
0
1
8

TOTAL
 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 -
1-1110 CASH IN BANK

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

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

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

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

Rp 14,550,000 -
1-1320 SUPPLIES

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

Rp 8,000,000 -
1-1420 PREPAID INSURANCE

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

Rp 550,000,000 -
1-3100 LAND

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

- Rp 30,500,000
1-3220 BUILLDING ACCUMULATED DEPR

- -
1-3301 VEHICLE at COST

- -
1-3302 VEHICLE ACCUMULATED DEPR

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

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

- -
2-1110 CREDIT CARD

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

- Rp 185,000
2-1212 INCOME TAX PAYABLE

2-1213 PPN PAYABLE

- Rp 400,000
2-1211 ACCURUAD EXPENSE

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

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

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

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

- Rp 106,000,000
3-1200 RETAINED EARNING
 - Rp 1,298,800,000
4-1100 SALES OF MERCHANDISE

- Rp 17,350,000
4-2100 FREIGHT COLLECTED

- ;-
4-2200 LATE FEE COLLECTED

Rp 17,330,000 -
4-2300 SALES DISCOUNT

Rp 769,480,000 -
5-1100 COST OF GOOD SOLD

Rp 2,440,000 -
5-2000 FREIGHT PAID

- Rp 3,940,000
5-3000 PURCHASES DISCOUNT

Rp 28,900,000 -
6-1100 ADVERTISING EXPENSE

Rp 16,000,000 -
6-1200 IN STORE PROMOTION EXPENSE

Rp 14,400,000 -
6-2100 UTILITY EXPENSE

Rp 10,800,000 -
6-2200 TELEPHONE EXPENSE

Rp 25,000,000 -
6-2300 RENT EXPENSE

Rp 15,200,000 -
6-2400 SUPPLIES EXPENSE

Rp 20,900,000 -
6-2500 MAITENANCE AND REPAIR EXPENSE

Rp 4,000,000 -
6-2600 BAD DEBT EXPENSE

Rp 27,500,000 -
6-2700 DEPRECIATION EXPENSE

Rp 13,000,000 -
6-2800 INSURANCE EXPENSE

Rp 440,000 -
6-2900 LATE FEE EXPENSE

Rp 62,000,000 -
6-3100 WAGES & SALARIES

- Rp 7,000,000
8-1000 INTEREST INCOME

- Rp 17,000,000
8-2000 DEVIDEND INCOME

Rp 9,940,000 -
9-1000 INTEREST EXPENSE

Rp 15,000,000 -
9-2000 BANK SERVICE CHARGE

- -
9-3000 INCOME TAX EXPENSE

Rp 4,000,000 -
9-4000 GAIN / LOSS SALES VEHICLE

- -

TOTAL Rp 3,538,515,000 Rp 3,538,515,000

INCOME SUMMURY
 PT.CAHAYA
INCOME STATMENT
31'DESEMBER 2018
INCOME

TOTAL NET SALES

COST OF SALES

TOTAL COST OF SALES

TOTAL GROSS PROFIT

OPERATING EXPENSE

TOTAL OPERATING EXPENSE

TOTAL OPERATING PROFIT
OTHER INCOME

TOTAL OTHER INCOME

OTHER EXPENSE

TOTAL OTHER EXPENSE

TOTAL OTHER INCOME /EXPENSE
EARNING BEFORE TAX
INCOME TAX EXPENSE
EARNING AFTER TAX
 PT.CAHAYA
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DESEMBER 2018
DESCREPTION COMMON STOCK RETAINED EARNING TOTAL
Balance at Desember ,31 2017

Net Income
Dividen

Balance Sheet Desember,31,2018

 PT.CAHAYA
BALANCE SHEET
31'DESEMBER 2018
ASSET LIABILITIES
CURRENT ASSET CURRENT LIABILITY

Amount
LONG TERM LIABIITY

Amount
INVESTMENT

TOTAL CURRENT ASSET + STOCK INVESMENT TOTAL CURRENT LIABILITY + LONG TERM LIABILITY

FIXED ASSET EQUITY

Amount

TOTAL FIXED ASSET

TOTAL ASSETS TOTAL LIABILITY + EQUITY

 PT.CAHAYA
CASH FLOW
31'DESEMBER 2018
Account Name Balance
OPERATING ACTIVITIES
Increase

Amount
Decrease

Amount
TOTAL CASH FOR OPERATING ACTIVITIES

CASH FOR INVESTING

Increase

TOTAL CASH FOR INVESTING ACTIVITIES

CASH FOR FINANCING
Decrease

TOTAL CASH FOR FINANCING ACTIVITIES

TOTAL CASH FOR INVESTING - FINANCING ACTIVITIES
Kenaikkan Kas

Kas dan setara kas 31 nov 2018

Total Saldo awal dan setara kas

Kas dan setara kas 31 Des 2018

Total saldo akhir dan setara kas

 PT.CAHAYA
CLOSSING JOURNAL
31'DESEMBER 2018
DATE DESCREPTION REF CREDIT

TOTAL
 PT.CAHAYA
TRIAL BALANCE AFTER CLOSING
31 DESEMBER 2018
ACC.NO ACCOUNT NAME DEBIT KREDIT

TOTAL