PT CAHAYA

TRIAL BALANCE, NOVEMBER 30, 2018

IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11110 Cash in Bank 315,205,000
11120 Petty Cash 6,000,000
11210 Accounts Receivable 224,420,000
11220 Allowance for Doubtful Debt 7,200,000
11310 Merchandise Inventory 113,000,000
11320 Supplies 14,550,000
11410 Prepaid Rent 3,000,000
11420 Prepaid Insurance 8,000,000
12100 Stock Investments 670,000,000
13100 Land 550,000,000
13210 Building at Costs 320,000,000
13220 Building Accumulated Depr. 30,500,000
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,000,000
21110 Credit Card
21210 Accounts Payable 78,760,000
21211 Accruad expenses 400,000
21212 Income Tax Payable 185,000
21310 PPN Outcome 166,380,000
21320 PPN Income 119,360,000
22100 Bank Mandiri Loan (KUK) 182,000,000
31100 Common Stock 1,580,000,000
31300 Retained Earning 105,500,000
41100 Sales of Merchandise 1,298,800,000 d 1,060,480,000
42100 Freight Collected 17,350,000 k 1,344,090,000
42200 Late Fee Collected 283,610,000
42300 Sales Discount 17,330,000
51100 Cost of Good Sold 769,480,000
52000 Freight Paid 2,440,000
53000 Purchase Discount 3,940,000
61000 Advertising Expense 28,900,000
61200 In Store Promotion Expense 16,000,000
61210 Utility Expense 14,400,000
61220 Water, Telephone and Electricity Expense 10,800,000
62300 Rent Expense 25,000,000
62400 Supplies Expense 15,200,000
62500 Maintenance and Repair Expense 20,900,000
62600 Bad Debt Expense 4,000,000
62700 Depreciation Expense 27,500,000
62800 Insurance Expense 13,000,000
62900 Late Fee Expense
63100 Wages & Salaries 62,000,000
81000 Interest Income 7,000,000
82000 Devidend Income 17,000,000
91000 Interest Expense 9,940,000
92000 Bank Service Charge 15,000,000
93000 Income Tax Expense 8,590,000
94000 Gain/loss sales vehicle 4,000,000
JUMLAH 3,538,015,000 3,538,015,000
 PT CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
DES 2018 BM12-3 Depreciation expenses 1,800,000
31 Building Accumulated Depr. 1,000,000
Equipment Accum Dep 800,000
31 BM12-4 Supplies expense 11,550,000
Supplies 11,550,000
Insurance expense 1,500,000
Prepaid Insurance 1,500,000
31 BM12-6 PPN Outcome 166,380,000
PPN Income 119,360,000
PPN Payable 47,020,000
Income Tax Expense 12,988,000
Income Tax Payable 12,988,000
JUMLAH 194,218,000 194,218,000
 PT CAHAYA
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash In Bank 315,205,000
1-1120 Petty Cash 6,000,000
1-1210 Accounts Receivable 224,420,000
1-1220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 113,000,000
1-1320 Supplies 3,000,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 6,500,000
1-2100 Stock Invesment 670,000,000
1-3100 Land 550,000,000
13210 Building a cost 320,000,000
13220 Building Accumulated Depr. 31,500,000
13301 Vehicle at cost
13302 Vehicle Accum Dep
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,800,000
21110 Credit Card
21210 Accounts Payable 78,760,000
21211 Accruad expenses 400,000
21212 Income Tax Payable 13,173,000
21213 PPN Payable 47,020,000
2-1310 PPN Outcome
2-1320 PPN Income
2-2100 Bank Mandiri Loan (KUK) 182,000,000
31100 Common Stock 1,580,000,000
31300 Retained Earning 105,500,000
41100 Sales of Merchandise 1,298,800,000
42100 Freight Collected 17,350,000
42200 Late Fee Collected
42300 Sales Discount 17,330,000
51100 Cost of Good Sold 769,480,000
52000 Freight Paid 2,440,000
53000 Purchase Discount 3,940,000
61000 Advertising Expense 28,900,000
61200 In Store Promotion Expense 16,000,000
61210 Utility Expense 14,400,000
61220 Water, Telephone and Electricity Expense 10,800,000
62300 Rent Expense 25,000,000
62400 Supplies Expense 26,750,000
62500 Maintenance and Repair Expense 20,900,000
62600 Bad Debt Expense 4,000,000
62700 Depreciation Expense 29,300,000
62800 Insurance Expense 14,500,000
62900 Late Fee Expense
63100 Wages & Salaries 62,000,000
81000 Interest Income 7,000,000
82000 Devidend Income 17,000,000
91000 Interest Expense 9,940,000
92000 Bank Service Charge 15,000,000
93000 Income Tax Expense 21,578,000
94000 Gain/loss sales vehicle 4,000,000
JUMLAH 3,433,443,000 3,433,443,000
 PT CAHAYA
WORKSHEET
DECEMBER 31, 2018

Income Statement Balance Sheet

Account
Account Name Debit Credit Debit Credit
Number
Rp Rp Rp Rp
11110 Cash in Bank Rp 315,205,000.00
11120 Petty Cash Rp 6,000,000.00
11210 Accounts Receivable Rp 224,420,000.00
11220 Allowance for Doubtful Debt Rp 7,200,000.00
11310 Merchandise Inventory Rp 113,000,000.00
11320 Supplies Rp 3,000,000.00
11410 Prepaid Rent Rp 3,000,000.00
11420 Prepaid Insurance Rp 6,500,000.00
12100 Stock Investments Rp 670,000,000.00
13100 Land Rp 550,000,000.00
13210 Building at Costs Rp 320,000,000.00
13220 Building Accumulated Depr. Rp 31,500,000.00
13301 Vehicle at Cost
13302 Vehicle Accumulated Depr.
13401 Equiptment at Cost Rp 130,000,000.00
13402 Equiptment Accumulated Depr. Rp 43,800,000.00
21110 Credit Card
21210 Accounts Payable Rp 78,760,000.00
21211 Accruad expenses Rp 400,000.00
21.31 Income Tax Payable Rp 13,173,000.00
21.213 VAT Payable Rp 47,020,000.00
21310 VAT OUT
21320 VAT IN
22100 Bank Mandiri Loan (KUK) Rp 182,000,000.00
31100 Common Stock Rp 1,580,000,000.00
31200 Retained Earning Rp 125,500,000.00
41100 Sales of Merchandise Rp 1,298,800,000.00
42100 Freight Collected Rp 17,350,000.00
42200 Late Fee Collected Rp 17,330,000.00
42300 Sales Discount Rp 769,480,000.00
51100 Cost of Good Sold Rp 2,440,000.00
52000 Freight Paid Rp 3,940,000.00
53000 Purchase Discount Rp 28,900,000.00
61100 Advertising Expense Rp 16,000,000.00
61200 In Store Promotion Expense Rp 14,400,000.00
62100 Utility Expense Rp 10,800,000.00
62200 Telephone Expense Rp 25,000,000.00
62300 Rent Expense Rp 26,750,000.00
62400 Supplies Expense Rp 20,900,000.00
62500 Maintenance and Repair Expense Rp 4,000,000.00
62600 Bad Debt Expense Rp 29,300,000.00
62700 Depreciation Expense Rp 14,500,000.00

62800 Insurance Expense

62900 Late Fee Expense Rp 62,000,000.00

63100 Wages & Salaries Rp 7,000,000.00

81000 Interest Income Rp 17,000,000.00

82000 Devidend Income Rp 9,940,000.00

91000 Interest Expense Rp 15,000,000.00
92000 Bank Service Charge Rp 21,578,000.00
93000 Income Tax Expense Rp 4,000,000.00

TOTAL Rp 1,092,318,000.00 Rp 1,344,090,000.00 Rp 2,341,125,000.00 Rp 2,109,353,000.00

Rp 251,772,000.00 - - Rp 231,772,000.00
Rp 1,344,090,000.00 Rp 2,341,125,000.00