PT CAHAYA

GENERAL LEDGER
Month : Desember 2018

ACCOUNT : Cash in Bank D ACCOUNT NO. : 1-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 276.120.000
31 Cash Receipt Journal 242.380.000 518.500.000
31 Cash Payment Journal 194.195.000 324.305.000

ACCOUNT : Petty Cash D ACCOUNT NO. : 1-1120

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 6.000.000
31 Cash Payment Journal 4.500.000 10.500.000
31 Petty Cash 4.950.000 5.550.000

ACCOUNT : Accounts Receivable D ACCOUNT NO. : 1-1210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 110.000.000
31 Sales Journal 180.420.000 290.420.000
31 Cash Receipt Journal 66.000.000 224.420.000

ACCOUNT : Allowance for Doubtful Debt K ACCOUNT NO. : 1-1220

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 7.200.000

ACCOUNT : Merchandise Inventory D ACCOUNT NO. : 1-1310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 164.000.000
31 Purchase Journal 76.000.000 240.000.000
31 General Journal 4.400.000 235.600.000
31 Sales Journal 166.200.000 69.400.000

ACCOUNT : Supplier D ACCOUNT NO. : 1-1320

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 13.600.000
31 Petty Cash 950.000 14.550.000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-4/14

ACCOUNT : Prepaid Rent D ACCOUNT NO. : 1-1410
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 3.000.000

ACCOUNT : Prepaid Insurance D ACCOUNT NO. : 1-1420

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 8.000.000

ACCOUNT : PPN Income D ACCOUNT NO. : 1-1430

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 112.200.000
31 Purchase Journal 7.600.000 119.800.000
31 General Journal 440.000 119.340.000

ACCOUNT : Stock Investments D ACCOUNT NO. : 1-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 670.000.000

ACCOUNT : Land D ACCOUNT NO. : 1-3100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 550.000.000

ACCOUNT : Building at Costs D ACCOUNT NO. : 1-3210

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 320.000.000

6072–P1-18/19-Memproses Buku Besar Lembar Kerja-5/14

ACCOUNT : Accumulated Dep of Building K ACCOUNT NO. : 1-3220
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 30.500.000

ACCOUNT : Vehicle at Cost D ACCOUNT NO. : 1-3301

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 160.000.000
31 Cash Receipt Joirnal 160.000.000 0

ACCOUNT : Accumulated Dep of Vehicle K ACCOUNT NO. : 1-3302

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 10.000.000
31 Cash Receipt Journal 10.000.000 0

ACCOUNT : Equiptment at Cost D ACCOUNT NO. : 1-3401

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 130.000.000

ACCOUNT : Accumulated Dep of Equipment K ACCOUNT NO. : 1-3402

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 43.000.000

ACCOUNT : Credit Card K ACCOUNT NO. : 2-1110

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 8.400.000
31 Cash Payment 8.400.000 0
ACCOUNT : Accounts Payable K ACCOUNT NO. : 2-1210
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 154.000.000
31 Purchase Journal 83.600.000 273.600.000
31 Cash Payment 154.000.000 83.600.000
31 General Journal 4.840.000 78.760.000

ACCOUNT : Accruad expenses K ACCOUNT NO. : 2-1211

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 2.600.000

ACCOUNT : Income Tax Payable K ACCOUNT NO. : 2-1212

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Cash Payment 185.000

ACCOUNT : PPN Payable K ACCOUNT NO. : 2-1213

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : PPN Outcome K ACCOUNT NO. : 2-1310

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 147.400.000
31 Sales Journal 16.220.000 163.620.000
31 Cash Receipt Journal 3.760.000 167.380.000

ACCOUNT : Bank Mandiri Loan (KUK) K ACCOUNT NO. : 2-2100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 200.000.000
31 Cash Payment Journal 18.000.000 182.000.000
ACCOUNT : Common Stock K ACCOUNT NO. : 3-1100
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 1.580.000.000

ACCOUNT : Retained Earning K ACCOUNT NO. : 3-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 106.000.000

ACCOUNT : Income Summary K ACCOUNT NO. : 3-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Sales of merchandise K ACCOUNT NO. : 4-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 1.109.000.000
31 Sales Journal 162.200.000 1.271.200.000

ACCOUNT : Freight Collected K ACCOUNT NO. : 4-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 15.000.000
31 Sales Journal 2.000.000 17.000.000
31 Cash Receipt Journal 350.000 17.350.000

ACCOUNT : Late Fee Colected D ACCOUNT NO. : 4-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec
ACCOUNT : Sales Discount D ACCOUNT NO. : 4-1400
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 17.000.000
31 Cash Receipt Journal 330.000 17.350.000

ACCOUNT : Cost of goods Sold D ACCOUNT NO. : 5-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 646.880.000
31 Sales Journal 166.200.000 813.080.000

ACCOUNT : Freight Paid D ACCOUNT NO. : 5-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 2.440.000

ACCOUNT : Purchase discount K ACCOUNT NO. : 5-1300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 2.180.000
31 Cash Payment Journal 1,760.000 3.940.000

ACCOUNT : Advertising Expense D ACCOUNT NO. : 6-1100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 28.000.000
31 Petty Cash 900.000 28.900.000

ACCOUNT : In Store Promotion Expense D ACCOUNT NO. : 6-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 16.000.000
ACCOUNT : Utility Expense D ACCOUNT NO. : 6-1210
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 14.400.000
31 Petty Cash 1.450.000 15.850.000

ACCOUNT : Telephone Expense D ACCOUNT NO. : 6-1220

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 10.800.000
31 Petty Cash 750.000 11.550.000

ACCOUNT : Rent Expense D ACCOUNT NO. : 6-2300

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 25.000.000

ACCOUNT : Supplies Expense D ACCOUNT NO. : 6-2400

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 15.200.000

ACCOUNT : Maintenance and Repair Expense D ACCOUNT NO. : 6-2500

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 20.000.000
31 Petty Cash 900.000 20.900.000

ACCOUNT : Bad Debt Expense D ACCOUNT NO. : 6-2600

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 4.000.000
ACCOUNT : Depreciation Expense D ACCOUNT NO. : 6-2700
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 27.500.000

ACCOUNT : Insurance Expense D ACCOUNT NO. : 6-2800

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 13.000.000

ACCOUNT : Late Fee Expense D ACCOUNT NO. : 6-2900

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Cash Payment Journal 440.000

ACCOUNT : Wages & Salaries D ACCOUNT NO. : 6-3100

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 53.000.000
31 Cash Payment Journal 9.000.000 62.000.000

ACCOUNT : Interest Income K ACCOUNT NO. : 8-1000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 7.000.000

ACCOUNT : Deviden income K ACCOUNT NO. : 8-1200

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 17.000.000

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ACCOUNT : Interest Expense D ACCOUNT NO. : 9-1000
BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 8.140.000
31 Cash Payment Journal 1.800.000 9.940.000

ACCOUNT : Bank Service Charge D ACCOUNT NO. : 9-2000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Saldo Awal 15.000.000

ACCOUNT : Income Tax Expense D ACCOUNT NO. : 9-3000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec

ACCOUNT : Gain/loss sales vehicle D ACCOUNT NO. : 9-4000

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 31 Cash Receipt Journal 4.000.000
 PT CAHAYA TRIAL
BALANCE
DESEMBER 31, 2018
(IN RUPIAH)

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 324.305.000

1-1120 Petty Cash 5.550.000

1-1210 Accounts Receivable 224.420.000

1-1220 Allowance for Doubtful Debt 7.200.000
1-1310 Merchandise Inventory 69.400.000
1-1320 Supplies 14.550.000
1-1410 Prepaid Rent 3.000.000
1-1420 Prepaid Insurance 8.000.000
1-1430 PPN Income 119.340.000
1-2100 Stock Investments 670.000.000
1-3100 Land 550.000.000
1-3210 Building at Costs 320.000.000
1-3220 Accumulated Dep of Building 30.500.000
1-3301 Vehicle at Cost
1-3302 Accumulated Dep of Vehicle
1-3401 Equiptment at Cost 130.000.000
1-3402 Accumulated Dep of Equipment 43.000.000
2-1110 Credit Card
2-1210 Accounts Payable 78.760.000
2-1211 Accruad expenses 2.600.000
2-1212 Income Tax Payable 185.000
2-1213 PPN Payable
2-1310 PPN Outcome 167.380.000
2-2100 Bank Mandiri Loan (KUK) 182.000.000
3-1100 Common Stock 1.580.000.000
3-1200 Retained Earning 106.000.000
3-1300 Income Summary
4-1100 Sales of merchandise 1.271.200.000
4-1200 Freight Colected 17.350.000
4-1300 Late Fee Colected
4-1400 Sales Discount 17.350.000
5-1100 Cost of goods Sold 813.080.000
5-1200 Freight Paid 2.440.000
5-1300 Purchase discount 3.940.000
6-1100 Advertising Expense 28.900.000
6-1200 In Store Promotion Expense 16.000.000
6-1210 Utility Expense 15.800.000
6-1220 Telephone Expense 11.550.000
6-2300 Rent Expense 25.000.000
6-2400 Supplies Expense 15.200.000
6-2500 Maintenance and Repair Expense 20.900.000
6-2600 Bad Debt Expense 4.000.000
6-2700 Depreciation Expense 27.500.000
6-2800 Insurance Expense 13.000.000
6-2900 Late Fee Expense 440.000
6-3100 Wages & Salaries 62.000.000
8-1000 Interest Income 7.000.000
8-1200 Deviden income 17.000.000
9-1000 Interest Expense 9.940.000
9-2000 Bank Service Charge 15.000.000
9-3000 Income Tax Expense
9-4000 Gain/loss sales vehicle 4.000.000
JUMLAH 3.557.665.000