PT BATEEQ CANTIQ

TRIAL BALANCE
PER NOVEMBER 2018

No.
Account Name Debit Credit
Acc
1110 Cash in Bank Rp 1,142,837,750
1120 Petty Cash Rp 34,375,100
1130 Account Receivable Rp 292,675,000
1140 Allowance for Bad Debt Rp 127,838,250
1150 Merchandise Inventory Rp 199,000,000
1160 Office Supplies Rp 27,562,275
1170 Prepaid Insurance Rp 102,375,000
1180 Prepaid Rent
1190 Value Added Tax (VAT) Receivable
1191 VAT (Value Added Tax) In
1192 Prepaid Income Tax Article 25 Rp 18,388,200
1193 Investment Rp 100,000,000
1310 Land Rp 3,500,000,000
1320 Building Rp 2,007,000,000
1321 Acc. Depreciation Building Rp 493,387,500
1330 Equipment Rp 543,463,200
1331 Acc. Depreciation Equipment Rp 334,003,425
1340 Automobile Rp 698,904,000
1341 Acc. Depreciation Automobile Rp 429,534,750
2110 Account Payable Rp 175,952,500
2120 Accrued Expense Rp 42,598,425
2130 VAT (Value Added Tax) Payable Rp 31,563,250
2131 VAT (Value Added Tax) Out
2132 Income Tax Article 21 Payable Rp 3,792,750
2133 Income Tax Article 23 Payable
2134 Income Tax Article 25/29 Payable Rp 3,277,850
2135 Dividend Payable
2136 Notes Payable
2210 CIMB Niaga, Loan Rp 240,625,000
3110 Stock Capital Rp 1,987,500,000
3130 Retained Earnings Rp 4,328,107,500
3140 Dividend
3150 Income Summary
4110 Sales Rp 3,500,751,325
4120 Sales Discount Rp 51,151,750
4130 Sales Return and Allowance Rp 16,275,250
5110 Cost of Merchandise Sold Rp 1,978,751,575
6110 Utilities Expense Rp 27,067,425
6120 Office Supplies Expense Rp 24,938,160
6130 Bad Debt Expense Rp 79,520,250
6140 Spoilage Expense Rp 10,338,650
6150 Depreciation Expense Rp 234,342,075
6160 Insurance Expense Rp 86,625,000
6170 Rent Expense
6180 Wages and Salaries Expense Rp 441,515,250
6190 Advertising Expense Rp 28,161,050
6200 Other Operating Expense Rp 45,073,900
8110 Interest Income Rp 26,177,850
8140 Freight Collected Rp 18,462,800
8150 Late Fees Collected Rp 8,444,350
8160 Dividend Revenue
9110 Interest Expense Rp 19,031,250
9120 Bank Service Charge Rp 14,836,725
9140 Income Tax Article 4(2) Expens Rp 10,728,490
9145 Income Tax Expense Rp -
9150 Late Fees Expense Rp 17,080,200
TOTAL Rp 11,752,017,525 Rp 11,752,017,525
 DEBIT
Date Doc.No Description Others
Acc. Receivable Cost of merchandise sold
Acc.no
6 F/BC/12-01 Hasan Batik Rp 64,625,000.00 Rp 47,000,000.00
10 F/BC/12-02 Batik Kencana Ungu Rp 118,250,000.00 Rp 86,000,000.00
17 F/BC/12-03 Rumah Batik Komar Rp 78,375,000.00 Rp 57,000,000.00
25 F/BC/12-04 Rumah Batik Cipaku Rp 75,281,250.00 Rp 54,250,000.00
27 F/BC/12-05 Hasan Batik Rp 115,843,750.00 Rp 84,250,000.00

RECAPITULATION
DEBIT CREDIT
No. Akun Amount No. Akun Amount
1130 Rp 452,375,000.00 1150 Rp 328,500,000.00
5110 Rp 328,500,000.00 2131 Rp 41,125,000.00
4110 Rp 411,250,000.00

Jumlah Rp 780,875,000.00 Jumlah Rp 780,875,000.00

 CREDIT
Others Others
Sales VAT - OUT Mechandise Inv
Amount Acc. No Amount
Rp 58,750,000.00 Rp 5,875,000.00 Rp 47,000,000.00
Rp 107,500,000.00 Rp 10,750,000.00 Rp 86,000,000.00
Rp 71,250,000.00 Rp 7,125,000.00 Rp 57,000,000.00
Rp 68,437,500.00 Rp 6,843,750.00 Rp 54,250,000.00
Rp 105,312,500.00 Rp 10,531,250.00 Rp 84,250,000.00
Date Doc.No Description Others
Cash In Bank
Acc.no
4 BKM 12/01 Penanaman modal Rp 105,000,000
6 BKM 12/02 Rumah Batuk Cipaku Rp 83,104,000 4120
8 BKM 12/03 Rumah Batik Komar Rp 98,661,500 4120
12 BKM 12/04 Hasan Batik Rp 90,870,500 4120
20 BKM 12/05 Batik Kencana Ungu Rp 86,913,750 4120
29 BKM 12/06 Lucky Finance Rp 92,500,000
 CREDIT
Others Others
Acc. Reiceivable
Amount Acc. No Amount
3110 Rp 105,000,000
Rp 1,696,000 Rp 84,800,000
Rp 2,013,500 Rp 100,675,000
Rp 1,854,500 Rp 92,725,000
Rp 1,773,750 Rp 88,687,500
2136 Rp 92,500,000

RECAPITULATIO
DEBIT
No. Akun
1110
4120

Jumlah
 RECAPITULATION
DEBIT CREDIT
Amount No. Akun Amount
Rp 557,049,750 1130 Rp 366,887,500
Rp 7,337,750 2136 Rp 92,500,000
3110 Rp 105,000,000

Rp 564,387,500 Jumlah Rp 564,387,500

 DEBIT
Date Doc.No Description
Merchandise Inventory VAT - IN

11 F-BK-11/12 Batik Kyut Rp 75,250,000.00 Rp 7,525,000.00

23 F-BUJ-23/12 Batik Unggul Jaya Rp 105,250,000.00 Rp 10,525,000.00
29 F-PB-29/12 Paradise Batik Rp 90,000,000.00 Rp 9,000,000.00
IT CREDIT
Others Others
ACC. Payable
Acc.no Amount Acc. No Amount
Rp 82,775,000.00
Rp 115,775,000.00
Rp 99,000,000.00

RECAPITULATION
DEBIT
No. Akun
1150
1191
 RECAPITULATION
DEBIT CREDIT
Amount No. Akun Amount
Rp 270,500,000.00 2110 Rp 297,550,000.00
Rp 27,050,000.00

Rp 297,550,000.00 Rp 297,550,000.00
 DEBIT
Date Doc.No Description Others
Acc. Payable
Acc.no
3 BKK 12/01 Sewa dibayar di muka 1180
3 BKK 12/02 Gaji karyawan bulan November 2120
5 BKK 12/03 Pelunasan pajak 2130
2132
2134
11 BKK 12/04 Paradise Batik Rp 61,892,500
15 BKK 12/05 Batik Unggul Jaya Rp 62,837,500
23 BKK 12/06 Batik Air Mas Rp 51,222,500
27 BKK 12/07 Pembayaran angsuran utang 2210
9110
30 BKK 12/08 Pengisian kembali kas kecil 2120
6200
6190

RECAPITULATION
DEBIT CREDIT
No. Akun Amount No. Akun
1180 Rp 31,980,000 1110
2110 Rp 175,952,500
2120 Rp 42,598,425
2130 Rp 31,563,250
2132 Rp 3,792,750
2134 Rp 3,277,850
2210 Rp 4,375,000
6190 Rp 1,500,000
6200 Rp 3,410,925
9110 Rp 3,609,375
Jumlah Rp 302,060,075 Jumlah
DEBIT CREDIT
Others Others
Cash in bank
Amount Acc. No Amount
Rp 31,980,000 Rp 31,980,000
Rp 40,137,750 Rp 40,137,750
Rp 31,563,250 Rp 38,633,850
Rp 3,792,750
Rp 3,277,850
Rp 61,892,500
Rp 62,837,500
Rp 51,222,500
Rp 4,375,000 Rp 7,984,375
Rp 3,609,375
Rp 2,460,675 Rp 7,371,600
Rp 3,410,925
Rp 1,500,000

CREDIT
Amount
Rp 302,060,075

Rp 302,060,075
 post
Date Doc. No Description debit
ref
Des 24 NK-12-10 Account Payable Rp 8,690,000
VAT (Value Added Tax) In
Merchandise Inventory

28 NR-12/01 Sales Return and Allowance Rp 9,875,000

VAT (Value Added Tax) Out Rp 987,500
Account Receivable

Merchandise Inventory Rp 7,900,000

Cost of Merchandise Sold

30 M-12/01 Allowance for Bad Debt Rp 14,475,000

Account Receivable
 credit

Rp 790,000
Rp 7,900,000

Rp 10,862,500

Rp 7,900,000

Rp 14,475,000

RECAPITULATION
DEBIT CREDIT
No. Akun Amount No. Akun Amount
1140 Rp 14,475,000 1130 Rp 25,337,500
1150 Rp 7,900,000 1150 Rp 7,900,000
2110 Rp 8,690,000 1191 Rp 790,000
2131 Rp 987,500 5110 Rp 7,900,000
4130 Rp 9,875,000

Total Rp 41,927,500 Total Rp 41,927,500

 INVENTORY CARD

No. : BC 001
Product : Batik Cirebon
Location :

Post Purchased Sold

Date
Ref Units Unit Cost Total Units Unit Cost Total
Des 1
6 30 Rp 900,000 Rp 27,000,000
10 40 Rp 900,000 Rp 36,000,000
11 35 Rp 950,000 Rp 33,250,000

17 30 Rp 900,000 Rp 27,000,000

23 50 Rp 950,000 Rp 47,500,000

24 -5 Rp 950,000 -Rp 4,750,000

25 10 Rp 900,000 Rp 9,000,000
20 Rp 950,000 Rp 19,000,000
30 Rp 28,000,000
27 50 Rp 950,000 Rp 47,500,000
28 -5 Rp 950,000 -Rp 4,750,000
29 45 Rp 950,000 Rp 42,750,000
 Balance
Units Unit Cost Total
110 Rp 900,000 Rp 99,000,000
80 Rp 900,000 Rp 72,000,000
40 Rp 900,000 Rp 36,000,000
40 Rp 900,000 Rp 36,000,000
35 Rp 950,000 Rp 33,250,000
75 Rp 69,250,000
10 Rp 900,000 Rp 9,000,000
35 Rp 950,000 Rp 33,250,000
45 Rp 42,250,000
10 Rp 900,000 Rp 9,000,000
85 Rp 950,000 Rp 80,750,000
95 Rp 89,750,000
10 Rp 900,000 Rp 9,000,000
80 Rp 950,000 Rp 76,000,000
90 Rp 85,000,000

60 Rp 950,000 Rp 57,000,000
10 Rp 950,000 Rp 9,500,000
15 Rp 950,000 Rp 14,250,000
60 Rp 950,000 Rp 57,000,000
 INVENTORY CARD

No. : BP 002
Product : Batik Pekalongan
Location :

Post Purchased Sold Balan

Date
Ref Units Unit Cost Total Units Unit Cost Total Units
Des 1 100
6 20 Rp 1,000,000 Rp 20,000,000 80
10 50 Rp 1,000,000 Rp 50,000,000 30
11 40 Rp 1,050,000 Rp 42,000,000 30
40
70
17 30 Rp 1,000,000 Rp 30,000,000 40
23 55 Rp 1,050,000 Rp 57,750,000 95
24 -3 Rp 1,050,000 -Rp 3,150,000 92
25 25 Rp 1,050,000 Rp 26,250,000 67
27 35 Rp 1,050,000 Rp 36,750,000 32
28 -3 Rp 1,050,000 -Rp 3,150,000 35
29 45 Rp 1,050,000 Rp 47,250,000 80
 Balance
Unit Cost Total
Rp 1,000,000 Rp 100,000,000
Rp 1,000,000 Rp 80,000,000
Rp 1,000,000 Rp 30,000,000
Rp 1,000,000 Rp 30,000,000
Rp 1,050,000 Rp 42,000,000
Rp 72,000,000
Rp 1,050,000 Rp 42,000,000
Rp 1,050,000 Rp 99,750,000
Rp 1,050,000 Rp 96,600,000
Rp 1,050,000 Rp 70,350,000
Rp 1,050,000 Rp 33,600,000
Rp 1,050,000 Rp 36,750,000
Rp 1,050,000 Rp 84,000,000
Costumer Name :Batik Danar Code:
Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 14,475,000
30 M-12/01 Rp 14,475,000

Costumer Name :Rumah Batik Cipaku Code:

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 84,800,000
6 BKM 12/02 Rp 84,800,000
25 F/BC/12-04 Rp 75,281,250

Costumer Name :Hasan Batik Code:

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 92,725,000
6 F/BC7/12-01 Rp 64,625,000
12 BKM 12/04 Rp 92,725,000
27 F/BC/12-05 Rp 115,843,750
28 NR-12/01 Rp 10,862,500

Costumer Name :Rumah Batik Komar Code:

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 100,675,000
8 BKM 12/03 Rp 100,675,000
17 F/BC/12-03 Rp 78,375,000
Costumer Name :Batik Kencana Ungu Code:
Post
Date Description DEBIT CREDIT
Ref
Des 10 F/BC/12-05 Rp 118,250,000
20 BKM 12/05 Rp 88,687,500
CUS-001
Balance
Debit Credit
Rp 14,475,000
Rp -

CUS-002
Balance
Debit Credit
Rp 84,800,000
Rp -
Rp 75,281,250

CUS-003
Balance
Debit Credit
Rp 92,725,000
Rp 157,350,000
Rp 64,625,000
Rp 180,468,750
Rp 169,606,250

CUS-004
Balance
Debit Credit
Rp 100,675,000
Rp -
Rp 78,375,000
CUS-005
Balance
Debit Credit
Rp 118,250,000
Rp 29,562,500
Supplier Name : Batik Air Mas Code : SUP-001
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 51,222,500
23 BKK 12/06 Rp 51,222,500

Supplier Name : Batik Unggul Jaya Code : SUP-002

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 62,837,500
15 BKK 12/05 Rp 62,837,500
23 F-BUJ-23/12 Rp 115,775,000
24 NK-12-10 Rp 8,690,000

Supplier Name : Paradise Batik Code : SUP-003

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 61,892,500
11 BKK 12/4 Rp 61,892,500
29 F-PB-29/12 Rp 99,000,000

Supplier Name : Batik Kyut Code : SUP-004

Post Balance
Date Description DEBIT CREDIT
Ref Debit
11 F-BK-11/12 Rp 82,775,000
Supplier Name : Code :
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Balance
Credit
Rp 51,222,500
Rp -

Balance
Credit
Rp 62,837,500
Rp -
Rp 115,775,000
Rp 107,085,000

Balance
Credit
Rp 61,892,500
Rp -
Rp 99,000,000

Balance
Credit
Rp 82,775,000
Balance
Credit
 ACCOUNT RECEIVABLE SCHEDULE

NO. COSTUMER DOC. NO. DATE TERMS BALANCE

CUS-001 Batik Danar Rp -
CUS-002 Rumah Batik Cipaku Rp 75,281,250
CUS-003 Hasan Batik Rp 169,606,250
CUS-004 Rumah Batik Komar Rp 78,375,000
CUS-005 Batik Kencana Ungu Rp 29,562,500

Total - Subsidiary Ledger Rp 352,825,000

Balance - General Ledger
Difference

ACCOUNT PAYABLE SCHEDULE

NO. COSTUMER DOC. NO. DATE TERMS BALANCE

SUP-001 Batik Air Mas Rp -
SUP-002 Batik Unggul Jaya Rp 107,085,000
SUP-003 Paradise Batik Rp 99,000,000
SUP-004 Batik Kyut Rp 82,775,000

Total - Subsidiary Ledger Rp 288,860,000

Balance - General Ledger
Difference

MERCHANDISE INVENTORY SCHEDULE

CODE PRODUCT QUANTITY COST/UNIT BALANCE

BC 001 Batik Cirebon 60 Rp 950,000 Rp 57,000,000
BP 002 Batik Pekalongan 80 Rp 1,050,000 Rp 84,000,000
Total - Subsidiary Ledger Rp 141,000,000
Balance - General Ledger
Difference
 General Ledger

Acc. Name : Cash in Bank Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 1,142,837,750
31 Cash Receipts Journal Rp 557,049,750
31 Cash Payment Journal Rp 302,060,075

Acc. Name : Petty Cash Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 34,375,100

Acc. Name : Account Receivable Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 292,675,000
31 Sales Journal Rp 452,375,000
31 Cash Receipts Journal Rp 366,887,500
31 General Journal Rp 25,337,500

Acc. Name : Allowance for Bad Debt Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 127,838,250
31 General Journal Rp 14,475,000
Acc. Name : Merchandise Inventory Account No. :
Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 199,000,000
31 Sales Journal Rp 328,500,000
31 Purchase Journal Rp 270,500,000
31 General Journal Rp 7,900,000 Rp 7,900,000

Acc. Name : Office Supplies Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 27,562,275

Acc. Name : Prepaid Insurance Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 102,375,000

Acc. Name : Prepaid Rent Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 31 Cash Payment Journal Rp 31,980,000

Acc. Name : Value Added Tax (VAT) Receivable Account No. :

 Post
Date Description DEBIT CREDIT
Ref
Des

Acc. Name : VAT (Value Added Tax) In Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 31 Purchase Journal Rp 27,050,000
31 General Journal Rp 790,000

Acc. Name : Prepaid Income Tax Article 25 Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 18,388,200

Acc. Name : Investment Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 100,000,000
 1110
Balance
Debit Credit
Rp 1,142,837,750
Rp 1,699,887,500
Rp 1,397,827,425

1120
Balance
Debit Credit
Rp 34,375,100

1130
Balance
Debit Credit
Rp 292,675,000
Rp 745,050,000
Rp 378,162,500
Rp 352,825,000

1140
Balance
Debit Credit
Rp 127,838,250
Rp 113,363,250
 1150
Balance
Debit Credit
Rp 199,000,000
Rp 129,500,000
Rp 141,000,000
Rp 141,000,000

1160
Balance
Debit Credit
Rp 27,562,275

1170
Balance
Debit Credit
Rp 102,375,000

1180
Balance
Debit Credit
Rp 31,980,000

1190
 Balance
Debit Credit

1191
Balance
Debit Credit
Rp 27,050,000
Rp 26,260,000

1192
Balance
Debit Credit
Rp 18,388,200

1193
Balance
Debit Credit
Rp 100,000,000
 General Ledger

Acc. Name : Land Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 3,500,000,000

Acc. Name : Building Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 2,007,000,000

Acc. Name : Acc. Depreciation Building Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 493,387,500

Acc. Name : Equipment Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 543,463,200
Acc. Name : Acc. Depreciation Equipment Account No. :
Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 334,003,425

Acc. Name : Automobile Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 698,904,000

Acc. Name : Acc. Depreciation Automobile Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 429,534,750
 1310
Balance
Debit Credit
Rp 3,500,000,000

1320
Balance
Debit Credit
Rp 2,007,000,000

1321
Balance
Debit Credit
Rp 493,387,500

1330
Balance
Debit Credit
Rp 543,463,200
 1331
Balance
Debit Credit
Rp 334,003,425

1340
Balance
Debit Credit
Rp 698,904,000

1341
Balance
Debit Credit
Rp 429,534,750
 General Ledger

Acc. Name : Account Payable Account No. : 2110

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 175,952,500
31 Purchase Journal Rp 297,550,000
31 Cash Payment Journal Rp 175,952,500
31 General Journal Rp 8,690,000

Acc. Name : Accrued Expense Account No. : 2120

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 42,598,425
31 Cash Payment Journal Rp 42,598,425

Acc. Name : VAT (Value Added Tax) Payable Account No. : 2130
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 31,563,250
31 Cash Payment Journal Rp 31,563,250

Acc. Name : VAT (Value Added Tax) Out Account No. : 2131
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp -
31 Sales Journal Rp 41,125,000
31 General Journal Rp 987,500
Acc. Name : Income Tax Article 21 Payable Account No. : 2132
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 3,792,750
31 Cash Payment Journal Rp 3,792,750

Acc. Name : Income Tax Article 23 Payable Account No. : 2133

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp -

Acc. Name : Income Tax Article 25/29 Payable Account No. : 2134
Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 3,277,850
31 Cash Payment Journal Rp 3,277,850

Acc. Name : Dividend Payable Account No. : 2135

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp -

Acc. Name : Notes Payable Account No. : 2136

 Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp -
31 Cash Receipts Journal Rp 92,500,000
Balance
Credit
Rp 175,952,500
Rp 473,502,500
Rp 297,550,000
Rp 288,860,000

Balance
Credit
Rp 42,598,425
Rp -

Balance
Credit
Rp 31,563,250
Rp -

Balance
Credit
Rp -
Rp 41,125,000
Rp 40,137,500
Balance
Credit
Rp 3,792,750
Rp -

Balance
Credit
Rp -

Balance
Credit
Rp 3,277,850
Rp -

Balance
Credit
Rp -
Balance
Credit
Rp -
Rp 92,500,000
 General Ledger

Acc. Name : CIMB Niaga, Loan Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 240,625,000
31 Cash Payment Journal Rp 4,375,000
 2210
Balance
Debit Credit
Rp 240,625,000
Rp 236,250,000
 General Ledger

Acc. Name : Stock Capital Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 1,987,500,000
31 Cash Receipts Journal Rp 105,000,000

Acc. Name : Retained Earnings Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 4,328,107,500

Acc. Name : Dividend Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp -

Acc. Name : Income Summary Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp -
 3110
Balance
Debit Credit
Rp 1,987,500,000
Rp 2,092,500,000

3130
Balance
Debit Credit
Rp 4,328,107,500

3140
Balance
Debit Credit
Rp -

3150
Balance
Debit Credit
Rp -
 General Ledger

Acc. Name : Sales Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 3,500,751,325
31 Sales Journal Rp 411,250,000

Acc. Name : Sales Discount Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 51,151,750
31 Cash Receipts Journal Rp 7,337,750

Acc. Name : Sales Return and Allowance Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 16,275,250
31 General Journal Rp 9,875,000
 4110
Balance
Debit Credit
Rp 3,500,751,325
Rp 3,912,001,325

4120
Balance
Debit Credit
Rp 51,151,750
Rp 58,489,500

4130
Balance
Debit Credit
Rp 16,275,250
Rp 26,150,250
 General Ledger

Acc. Name : Cost of Merchandise Sold Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 1,978,751,575
31 Sales Journal Rp 328,500,000
31 General Journal Rp 7,900,000
 5110
Balance
Debit Credit
Rp 1,978,751,575
Rp 2,307,251,575
Rp 2,299,351,575
 General Ledger

Acc. Name : Utilities Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 27,067,425

Acc. Name :Office Supplies Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 24,938,160

Acc. Name :Bad Debt Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 79,520,250

Acc. Name :Spoilage Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 10,338,650
Acc. Name :Depreciation Expense Account No. :
Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 234,342,075

Acc. Name :Insurance Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 86,625,000

Acc. Name :Rent Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp -

Acc. Name :Wages and Salaries Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 441,515,250

Acc. Name :Advertising Expense Account No. :

 Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 28,161,050
31 Cash Payment Journal Rp 1,500,000

Acc. Name :Other Operating Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 45,073,900
31 Cash Payment Journal Rp 3,410,925
 6110
Balance
Debit Credit
Rp 27,067,425

6120
Balance
Debit Credit
Rp 24,938,160

6130
Balance
Debit Credit
Rp 79,520,250

6140
Balance
Debit Credit
Rp 10,338,650
 6150
Balance
Debit Credit
Rp 234,342,075

6160
Balance
Debit Credit
Rp 86,625,000

6170
Balance
Debit Credit
Rp -

6180
Balance
Debit Credit
Rp 441,515,250

6190
 Balance
Debit Credit
Rp 28,161,050
Rp 29,661,050

6200
Balance
Debit Credit
Rp 45,073,900
Rp 48,484,825
 General Ledger

Acc. Name : Interest Income Account No. : 8110

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 26,177,850

Acc. Name : Freight Collected Account No. : 8140

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 18,462,800

Acc. Name : Late Fees Collected Account No. : 8150

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp 8,444,350

Acc. Name : Dividend Revenue Account No. : 8160

Post Balance
Date Description DEBIT CREDIT
Ref Debit
Des 1 Saldo awal Rp -
Balance
Credit
Rp 26,177,850

Balance
Credit
Rp 18,462,800

Balance
Credit
Rp 8,444,350

Balance
Credit
Rp -
 General Ledger

Acc. Name : Interest Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 19,031,250
31 Cash Payment Journal Rp 3,609,375

Acc. Name : Bank Service Charge Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 14,836,725

Acc. Name : Income Tax Article 4(2) Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 10,728,490

Acc. Name : Income Tax Expense Account No. :

Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp -
Acc. Name : Late Fees Expense Account No. :
Post
Date Description DEBIT CREDIT
Ref
Des 1 Saldo awal Rp 17,080,200
 9110
Balance
Debit Credit
Rp 19,031,250
Rp 22,640,625

9120
Balance
Debit Credit
Rp 14,836,725

9140
Balance
Debit Credit
Rp 10,728,490

9145
Balance
Debit Credit
Rp -
 9150
Balance
Debit Credit
Rp 17,080,200
 PT BATEEQ CANTIQ
UNADJUSTED TRIAL BALANCE
PER DECEMBER 2018

No. Acc Account Name Debit Credit

1110 Cash in Bank Rp 1,397,827,425
1120 Petty Cash Rp 34,375,100
1130 Account Receivable Rp 352,825,000
1140 Allowance for Bad Debt Rp 113,363,250
1150 Merchandise Inventory Rp 141,000,000
1160 Office Supplies Rp 27,562,275
1170 Prepaid Insurance Rp 102,375,000
1180 Prepaid Rent Rp 31,980,000
1190 Value Added Tax (VAT) Receivable Rp -
1191 VAT (Value Added Tax) In Rp 26,260,000
1192 Prepaid Income Tax Article 25 Rp 18,388,200
1193 Investment Rp 100,000,000
1310 Land Rp 3,500,000,000
1320 Building Rp 2,007,000,000
1321 Acc. Depreciation Building Rp 493,387,500
1330 Equipment Rp 543,463,200
1331 Acc. Depreciation Equipment Rp 334,003,425
1340 Automobile Rp 698,904,000
1341 Acc. Depreciation Automobile Rp 429,534,750
2110 Account Payable Rp 288,860,000
2120 Accrued Expense Rp -
2130 VAT (Value Added Tax) Payable Rp -
2131 VAT (Value Added Tax) Out Rp 40,137,500
2132 Income Tax Article 21 Payable Rp -
2133 Income Tax Article 23 Payable Rp -
2134 Income Tax Article 25/29 Payable Rp -
2135 Dividend Payable Rp -
2136 Notes Payable Rp 92,500,000
2210 CIMB Niaga, Loan Rp 236,250,000
3110 Stock Capital Rp 2,092,500,000
3130 Retained Earnings Rp 4,328,107,500
3140 Dividend Rp -
3150 Income Summary Rp -
4110 Sales Rp 3,912,001,325
4120 Sales Discount Rp 58,489,500
4130 Sales Return and Allowance Rp 26,150,250
5110 Cost of Merchandise Sold Rp 2,299,351,575
6110 Utilities Expense Rp 27,067,425
6120 Office Supplies Expense Rp 24,938,160
6130 Bad Debt Expense Rp 79,520,250
6140 Spoilage Expense Rp 10,338,650
6150 Depreciation Expense Rp 234,342,075
6160 Insurance Expense Rp 86,625,000
6170 Rent Expense Rp -
6180 Wages and Salaries Expense Rp 441,515,250
6190 Advertising Expense Rp 29,661,050
6200 Other Operating Expense Rp 48,484,825
8110 Interest Income Rp 26,177,850
8140 Freight Collected Rp 18,462,800
8150 Late Fees Collected Rp 8,444,350
8160 Dividend Revenue Rp -
9110 Interest Expense Rp 22,640,625
9120 Bank Service Charge Rp 14,836,725
9140 Income Tax Article 4(2) Expense Rp 10,728,490
9145 Income Tax Expense Rp -
9150 Late Fees Expense Rp 17,080,200
TOTAL Rp 12,413,730,250 Rp 12,413,730,250
 GENERAL JOURNAL - ADJUSTING ENTRIES

post
Date Doc. No Description debit credit
ref
Des 31 Depreciation Expense Rp 21,303,825
Acc. Depreciation Building Rp 8,362,500
Acc. Depreciation Equipment Rp 5,661,075
Acc. Depreciation Automobile Rp 7,280,250
Utilities Expense Rp 2,460,675
Accrued Expense Rp 2,460,675
Insurance Expense Rp 7,875,000
Prepaid Insurance Rp 7,875,000
Rent Expense Rp 1,332,500
Prepaid Rent Rp 1,332,500
Office Supplies Expense Rp 10,472,000
Office Supplies Rp 10,472,000
Allowance for Bad Debt Rp 42,798,250
Bad Debt Expense Rp 42,798,250
VAT (Value Added Tax) Out Rp 40,137,500
VAT (Value Added Tax) In Rp 26,260,000
VAT (Value Added Tax) Payable Rp 13,877,500
Prepaid Income Tax Article 25 Rp 2,281,750
Income Tax Article 25/29 Payable Rp 2,281,750
Bank Service Charge Rp 157,750
Income Tax Article 4(2) Expense Rp 300,725
Cash in Bank Rp 2,259,325
Interest Income Rp 2,717,800
Wages and Salaries Expense Rp 49,608,024
Income Tax Article 21 Payable Rp 9,470,274
Accrued Expense Rp 40,137,750
Interest Expense Rp 1,156,250
Accrued Expense Rp 1,156,250
Total Rp 182,143,574 Rp 182,143,574
 RECAPITULATION
DEBIT CREDIT
No. Akun Amount No. Akun Amount
1110 Rp 2,259,325 1160 Rp 10,472,000
1140 Rp 42,798,250 1170 Rp 7,875,000
1192 Rp 2,281,750 1180 Rp 1,332,500
2131 Rp 40,137,500 1191 Rp 26,260,000
6110 Rp 2,460,675 1321 Rp 8,362,500
6120 Rp 10,472,000 1331 Rp 5,661,075
6150 Rp 21,303,825 1341 Rp 7,280,250
6160 Rp 7,875,000 2120 Rp 43,754,675
6170 Rp 1,332,500 2130 Rp 13,877,500
6180 Rp 49,608,024 2132 Rp 9,470,274
9110 Rp 1,156,250 2134 Rp 2,281,750
9120 Rp 157,750 6130 Rp 42,798,250
9140 Rp 300,725 8110 Rp 2,717,800
Total Rp 182,143,574 Total Rp 182,143,574
 Acc. Trial Balance
numbe Acc. Name
r Debit Credit
1110 Cash in Bank Rp 1,397,827,425 Rp -
1120 Petty Cash Rp 34,375,100 Rp -
1130 Account Receivable Rp 352,825,000 Rp -
1140 Allowance for Bad Debt Rp - Rp 113,363,250
1150 Merchandise Inventory Rp 141,000,000 Rp -
1160 Office Supplies Rp 27,562,275 Rp -
1170 Prepaid Insurance Rp 102,375,000 Rp -
1180 Prepaid Rent Rp 31,980,000 Rp -
1190 Value Added Tax (VAT) Receivable Rp - Rp -
1191 VAT (Value Added Tax) In Rp 26,260,000 Rp -
1192 Prepaid Income Tax Article 25 Rp 18,388,200 Rp -
1193 Investment Rp 100,000,000 Rp -
1310 Land Rp 3,500,000,000 Rp -
1320 Building Rp 2,007,000,000 Rp -
1321 Acc. Depreciation Building Rp - Rp 493,387,500
1330 Equipment Rp 543,463,200 Rp -
1331 Acc. Depreciation Equipment Rp - Rp 334,003,425
1340 Automobile Rp 698,904,000 Rp -
1341 Acc. Depreciation Automobile Rp - Rp 429,534,750
2110 Account Payable Rp - Rp 288,860,000
2120 Accrued Expense Rp - Rp -
2130 VAT (Value Added Tax) Payable Rp - Rp -
2131 VAT (Value Added Tax) Out Rp - Rp 40,137,500
2132 Income Tax Article 21 Payable Rp - Rp -
2133 Income Tax Article 23 Payable Rp - Rp -
2134 Income Tax Article 25/29 Payable Rp - Rp -
2135 Dividend Payable Rp - Rp -
2136 Notes Payable Rp - Rp 92,500,000
2210 CIMB Niaga, Loan Rp - Rp 236,250,000
3110 Stock Capital Rp - Rp 2,092,500,000
3130 Retained Earnings Rp - Rp 4,328,107,500
3140 Dividend Rp - Rp -
3150 Income Summary Rp - Rp -
4110 Sales Rp - Rp 3,912,001,325
4120 Sales Discount Rp 58,489,500 Rp -
4130 Sales Return and Allowance Rp 26,150,250 Rp -
5110 Cost of Merchandise Sold Rp 2,299,351,575 Rp -
6110 Utilities Expense Rp 27,067,425 Rp -
6120 Office Supplies Expense Rp 24,938,160 Rp -
6130 Bad Debt Expense Rp 79,520,250 Rp -
6140 Spoilage Expense Rp 10,338,650 Rp -
6150 Depreciation Expense Rp 234,342,075 Rp -
6160 Insurance Expense Rp 86,625,000 Rp -
6170 Rent Expense Rp - Rp -
6180 Wages and Salaries Expense Rp 441,515,250 Rp -
6190 Advertising Expense Rp 29,661,050 Rp -
6200 Other Operating Expense Rp 48,484,825 Rp -
8110 Interest Income Rp - Rp 26,177,850
8140 Freight Collected Rp - Rp 18,462,800
8150 Late Fees Collected Rp - Rp 8,444,350
8160 Dividend Revenue Rp - Rp -
9110 Interest Expense Rp 22,640,625 Rp -
9120 Bank Service Charge Rp 14,836,725 Rp -
9140 Income Tax Article 4(2) Expense Rp 10,728,490 Rp -
9145 Income Tax Expense Rp - Rp -
9150 Late Fees Expense Rp 17,080,200 Rp -
Rp 12,413,730,250 Rp 12,413,730,250
TOTAL
 WORKSHEET

Adjusting Entries Adjusted Trial Balance

Debit Credit Debit Credit

Rp 2,259,325 Rp - Rp 1,400,086,750 Rp -
Rp - Rp - Rp 34,375,100 Rp -
Rp - Rp - Rp 352,825,000 Rp -
Rp 42,798,250 Rp - Rp - Rp 70,565,000
Rp - Rp - Rp 141,000,000 Rp -
Rp - Rp 10,472,000 Rp 17,090,275 Rp -
Rp - Rp 7,875,000 Rp 94,500,000 Rp -
Rp - Rp 1,332,500 Rp 30,647,500 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 26,260,000 Rp - Rp -
Rp 2,281,750 Rp - Rp 20,669,950 Rp -
Rp - Rp - Rp 100,000,000 Rp -
Rp - Rp - Rp 3,500,000,000 Rp -
Rp - Rp - Rp 2,007,000,000 Rp -
Rp - Rp 8,362,500 Rp - Rp 501,750,000
Rp - Rp - Rp 543,463,200 Rp -
Rp - Rp 5,661,075 Rp - Rp 339,664,500
Rp - Rp - Rp 698,904,000 Rp -
Rp - Rp 7,280,250 Rp - Rp 436,815,000
Rp - Rp - Rp - Rp 288,860,000
Rp - Rp 43,754,675 Rp - Rp 43,754,675
Rp - Rp 13,877,500 Rp - Rp 13,877,500
Rp 40,137,500 Rp - Rp - Rp -
Rp - Rp 9,470,274 Rp - Rp 9,470,274
Rp - Rp - Rp - Rp -
Rp - Rp 2,281,750 Rp - Rp 2,281,750
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 92,500,000
Rp - Rp - Rp - Rp 236,250,000
Rp - Rp - Rp - Rp 2,092,500,000
Rp - Rp - Rp - Rp 4,328,107,500
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 3,912,001,325
Rp - Rp - Rp 58,489,500 Rp -
Rp - Rp - Rp 26,150,250 Rp -
Rp - Rp - Rp 2,299,351,575 Rp -
Rp 2,460,675 Rp - Rp 29,528,100 Rp -
Rp 10,472,000 Rp - Rp 35,410,160 Rp -
Rp - Rp 42,798,250 Rp 36,722,000 Rp -
Rp - Rp - Rp 10,338,650 Rp -
Rp 21,303,825 Rp - Rp 255,645,900 Rp -
Rp 7,875,000 Rp - Rp 94,500,000 Rp -
Rp 1,332,500 Rp - Rp 1,332,500 Rp -
Rp 49,608,024 Rp - Rp 491,123,274 Rp -
Rp - Rp - Rp 29,661,050 Rp -
Rp - Rp - Rp 48,484,825 Rp -
Rp - Rp 2,717,800 Rp - Rp 28,895,650
Rp - Rp - Rp - Rp 18,462,800
Rp - Rp - Rp - Rp 8,444,350
Rp - Rp - Rp - Rp -
Rp 1,156,250 Rp - Rp 23,796,875 Rp -
Rp 157,750 Rp - Rp 14,994,475 Rp -
Rp 300,725 Rp - Rp 11,029,215 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 17,080,200 Rp -
Rp 182,143,574 Rp 182,143,574 Rp 12,424,200,324 Rp 12,424,200,324
 Income Statement Statement of Financial Position

Debit Credit Debit Credit

Rp - Rp - Rp 1,400,086,750 Rp -
Rp - Rp - Rp 34,375,100 Rp -
Rp - Rp - Rp 352,825,000 Rp -
Rp - Rp - Rp - Rp 70,565,000
Rp - Rp - Rp 141,000,000 Rp -
Rp - Rp - Rp 17,090,275 Rp -
Rp - Rp - Rp 94,500,000 Rp -
Rp - Rp - Rp 30,647,500 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 20,669,950 Rp -
Rp - Rp - Rp 100,000,000 Rp -
Rp - Rp - Rp 3,500,000,000 Rp -
Rp - Rp - Rp 2,007,000,000 Rp -
Rp - Rp - Rp - Rp 501,750,000
Rp - Rp - Rp 543,463,200 Rp -
Rp - Rp - Rp - Rp 339,664,500
Rp - Rp - Rp 698,904,000 Rp -
Rp - Rp - Rp - Rp 436,815,000
Rp - Rp - Rp - Rp 288,860,000
Rp - Rp - Rp - Rp 43,754,675
Rp - Rp - Rp - Rp 13,877,500
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 9,470,274
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 2,281,750
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 92,500,000
Rp - Rp - Rp - Rp 236,250,000
Rp - Rp - Rp - Rp 2,092,500,000
Rp - Rp - Rp - Rp 4,328,107,500
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 3,912,001,325 Rp - Rp -
Rp 58,489,500 Rp - Rp - Rp -
Rp 26,150,250 Rp - Rp - Rp -
Rp 2,299,351,575 Rp - Rp - Rp -
Rp 29,528,100 Rp - Rp - Rp -
Rp 35,410,160 Rp - Rp - Rp -
Rp 36,722,000 Rp - Rp - Rp -
Rp 10,338,650 Rp - Rp - Rp -
Rp 255,645,900 Rp - Rp - Rp -
Rp 94,500,000 Rp - Rp - Rp -
Rp 1,332,500 Rp - Rp - Rp -
Rp 491,123,274 Rp - Rp - Rp -
Rp 29,661,050 Rp - Rp - Rp -
Rp 48,484,825 Rp - Rp - Rp -
Rp - Rp 28,895,650 Rp - Rp -
Rp - Rp 18,462,800 Rp - Rp -
Rp - Rp 8,444,350 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 23,796,875 Rp - Rp - Rp -
Rp 14,994,475 Rp - Rp - Rp -
Rp 11,029,215 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 17,080,200 Rp - Rp - Rp -
Rp 3,483,638,549 Rp 3,967,804,125 Rp 8,940,561,775 Rp 8,456,396,199
Rp 484,165,576 Rp 484,165,576
Rp 3,967,804,125 Rp 3,967,804,125 Rp 8,940,561,775 Rp 8,940,561,775
 INCOME STATEMENT
For the year ended...............

Revenues
Sales Rp 3,912,001,325
Sales Discount Rp 58,489,500
Sales Return and Allowance Rp 26,150,250
Rp 84,639,750

Net Sales Rp 3,827,361,575

Less: Cost of Merchandise Sold Rp 2,299,351,575

Gross Profit Rp 1,528,010,000
OPERATING EXPENSE
Utilities Expense Rp 29,528,100
Office Supplies Expense Rp 35,410,160
Bad Debt Expense Rp 36,722,000
Spoilage Expense Rp 10,338,650
Depreciation Expense Rp 255,645,900
Insurance Expense Rp 94,500,000
Rent Expense Rp 1,332,500
Wages and Salaries Expense Rp 491,123,274
Advertising Expense Rp 29,661,050
Other Operating Expense Rp 48,484,825

Total Operating Expense Rp 1,032,746,459

Operating Profit Rp 495,263,541
Other Revenues / Gains
Interest Income Rp 28,895,650
Freight Collected Rp 18,462,800
Late Fees Collected Rp 8,444,350
Dividend Revenue Rp -

Total Revenues Rp 55,802,800

Rp 551,066,341
Other Expenses and Losses
Interest Expense Rp 23,796,875
Bank Service Charge Rp 14,994,475
Income Tax Article 4(2) Expense Rp 11,029,215
Income Tax Expense Rp -
Late Fees Expense Rp 17,080,200
Rp 66,900,765
Net Income Rp 484,165,576
 STATEMENT OF CHANGE EQUITY
For the year ended................

Additional Paid in
Description Capital Stock Retained Earning
Capital
Balance at December, 1, .... Rp 1,987,500,000 Rp 105,000,000 Rp 4,328,107,500

Net Income Rp 484,165,576

Dividend

Balance sheet at December, 31, Rp 2,092,500,000 Rp 4,812,273,076

 Total

Rp 6,315,607,500

Rp 6,904,773,076
 STATEMENT OF FINANCIAL POSITION

ASSETS
CURRENT ASSETS
Cash in Bank Rp 1,400,086,750
Petty Cash Rp 34,375,100
Account Receivable Rp 352,825,000
Allowance for Bad Debt -Rp 70,565,000
Merchandise Inventory Rp 141,000,000
Office Supplies Rp 17,090,275
Prepaid Insurance Rp 94,500,000
Prepaid Rent Rp 30,647,500
Value Added Tax (VAT) Receivable Rp -
VAT (Value Added Tax) In Rp -
Prepaid Income Tax Article 25 Rp 20,669,950
Investment Rp 100,000,000
Total Current Assets Rp 2,120,629,575
FIXED ASSETS
Land Rp 3,500,000,000
Building Rp 2,007,000,000
Acc. Depreciation Building -Rp 501,750,000
Equipment Rp 543,463,200
Acc. Depreciation Equipment -Rp 339,664,500
Automobile Rp 698,904,000
Acc. Depreciation Automobile -Rp 436,815,000

Total Fixed Assets Rp 5,471,137,700

TOTAL ASSETS Rp 7,591,767,275
EMENT OF FINANCIAL POSITION

LIABILITIES
CURRENT LIABILITIES
Account Payable Rp 288,860,000
Accrued Expense Rp 43,754,675
VAT (Value Added Tax) Payable Rp 13,877,500
VAT (Value Added Tax) Out Rp -
Income Tax Article 21 Payable Rp 9,470,274
Income Tax Article 23 Payable Rp -
Income Tax Article 25/29 Payable Rp 2,281,750
Dividend Payable Rp -
Notes Payable Rp 92,500,000

Total Current Liabilities Rp 450,744,199

LONG TERM LIABILITIES
CIMB Niaga, Loan Rp 236,250,000

Total Liabilities Rp 686,994,199

Owners Equity
Stock Capital Rp -
Retained Earnings Rp 4,812,273,076
Dividend Rp -
Income Summary Rp -
Total Owners Equity Rp 4,812,273,076
TOTAL LIABILITIES Rp 5,499,267,275
 CASH FLOW STATEMENT
For the year ended...............

CASH FLOW FORM OPERATING ACTIVITIES

Cash Receipts
From custumers Rp 359,549,750
Interest Income Rp 2,717,800
Notes Payable Rp 92,500,000
Stock from Rp 105,000,000
Cash Receipts form Operating Activities Rp 559,767,550

Cash Payment
To Supplier Rp 175,952,500
Prepaid Rent Rp 31,980,000
Accrued Expense Rp 42,598,425
VAT (Value Added Tax) Payable Rp 31,563,250
Income Tax Article 21 Payable Rp 3,792,750
Income Tax Article 25/29 Payable Rp 3,277,850
Advertising Expense Rp 1,500,000
Other Operating Expense Rp 3,410,925
Interest Expense Rp 3,609,375
Bank Service Charge Rp 157,750
Income Tax Article 4(2) Expense Rp 300,725
Cash Payment form Operating Activities Rp 298,143,550
Net Cash Provided by Operating Activities

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FORM FINANCING ACTIVITIES
CIMB Niaga, Loan Rp 4,375,000

Net Increase / Decrease in cash

Cash at November 30, 2017

Cash in Bank Rp 1,142,837,750
Petty Cash Rp 34,375,100
Cash at November 30, 2017

Cash at Desember 31, 2017

Cash in Bank Rp 1,400,086,750
Petty Cash Rp 34,375,100
Cash at Desember 31, 2017
Rp 261,624,000

Rp 257,249,000

Rp 1,142,837,750

Rp 1,400,086,750
Rp 1,400,086,750
 GENERAL JOURNAL - ADJUSTING ENTRIES

post
Date Doc. No Description ref debit

Des 31 Sales Rp 3,912,001,325

Interest Income Rp 28,895,650
Freight Collected Rp 18,462,800
Late Fees Collected Rp 8,444,350
Dividend Revenue Rp -
Income Summary
Income Summary Rp 3,483,638,549
Sales Discount
Sales Return and Allowance
Cost of Merchandise Sold
Utilities Expense
Office Supplies Expense
Bad Debt Expense
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries Expense
Advertising Expense
Other Operating Expense
Interest Expense
Bank Service Charge
Income Tax Article 4(2) Expense
Income Tax Expense
Late Fees Expense
Income Summary Rp 484,165,576
Retained Earnings

TOTAL Rp 7,935,608,250
 credit

Rp 3,967,804,125

Rp 58,489,500
Rp 26,150,250
Rp 2,299,351,575
Rp 29,528,100
Rp 35,410,160
Rp 36,722,000
Rp 10,338,650
Rp 255,645,900
Rp 94,500,000
Rp 1,332,500
Rp 491,123,274
Rp 29,661,050
Rp 48,484,825
Rp 23,796,875
Rp 14,994,475
Rp 11,029,215
Rp -
Rp 17,080,200

Rp 484,165,576

Rp 7,935,608,250
RECAPITULATION
DEBIT CREDIT
No. Akun Amount No. Akun Amount
3150 Rp 3,967,804,125 3110 Rp 484,165,576
4110 Rp 3,912,001,325 3150 Rp 3,967,804,125
8110 Rp 28,895,650 4120 Rp 58,489,500
8140 Rp 18,462,800 4130 Rp 26,150,250
8150 Rp 8,444,350 5110 Rp 2,299,351,575
8160 Rp - 6110 Rp 29,528,100
6120 Rp 35,410,160
6130 Rp 36,722,000
6140 Rp 10,338,650
6150 Rp 255,645,900
6160 Rp 94,500,000
6170 Rp 1,332,500
6180 Rp 491,123,274
6190 Rp 29,661,050
6200 Rp 48,484,825
9110 Rp 23,796,875
9120 Rp 14,994,475
9140 Rp 11,029,215
9145 Rp -
9150 Rp 17,080,200
Total Rp 7,935,608,250 Total Rp 7,935,608,250
 PT BATEEQ CANTIQ
POST CLOSING TRIAL BALANCE
PER DECEMBER 2018

No. Acc Account Name Debit Credit

1110 Cash in Bank Rp 1,400,086,750 Rp -
1120 Petty Cash Rp 34,375,100 Rp -
1130 Account Receivable Rp 352,825,000 Rp -
1140 Allowance for Bad Debt Rp - Rp 70,565,000
1150 Merchandise Inventory Rp 141,000,000 Rp -
1160 Office Supplies Rp 17,090,275 Rp -
1170 Prepaid Insurance Rp 94,500,000 Rp -
1180 Prepaid Rent Rp 30,647,500 Rp -
1190 Value Added Tax (VAT) ReceivablRp - Rp -
1191 VAT (Value Added Tax) In Rp - Rp -
1192 Prepaid Income Tax Article 25 Rp 20,669,950 Rp -
1193 Investment Rp 100,000,000 Rp -
1310 Land Rp 3,500,000,000 Rp -
1320 Building Rp 2,007,000,000 Rp -
1321 Acc. Depreciation Building Rp - Rp 501,750,000
1330 Equipment Rp 543,463,200 Rp -
1331 Acc. Depreciation Equipment Rp - Rp 339,664,500
1340 Automobile Rp 698,904,000 Rp -
1341 Acc. Depreciation Automobile Rp - Rp 436,815,000
2110 Account Payable Rp - Rp 288,860,000
2120 Accrued Expense Rp - Rp 43,754,675
2130 VAT (Value Added Tax) Payable Rp - Rp 13,877,500
2131 VAT (Value Added Tax) Out Rp - Rp -
2132 Income Tax Article 21 Payable Rp - Rp 9,470,274
2133 Income Tax Article 23 Payable Rp - Rp -
2134 Income Tax Article 25/29 Payable Rp - Rp 2,281,750
2135 Dividend Payable Rp - Rp -
2136 Notes Payable Rp - Rp 92,500,000
2210 CIMB Niaga, Loan Rp - Rp 236,250,000
3110 Stock Capital Rp - Rp 2,092,500,000
3130 Retained Earnings Rp - Rp 4,812,273,076
3140 Dividend Rp - Rp -
3150 Income Summary Rp - Rp -
TOTAL Rp 8,940,561,775 Rp 8,940,561,775