PT CAHAYA

BUKU BESAR
2018

Cash In Bank
Date Decription Ref Debit Kredit

Des 1 Saldo
31 cash recepipt j Rp 242,380,000
31 Cash Disbursement J Rp 194,295,000

Petty Cash
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Petty Cash Rp 4,950,000

Account Receivable
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt J Rp 66,000,000
31 Sales Journal Rp 180,420,000

Allowance for Doubtful Debt

Date Decription Ref Debit Kredit

Des 1 Saldo

Merchandise Inventory
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Purchase Journal Rp 76,000,000
 31 General Journal Rp 127,000,000

Supplier
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 950,000
31 Petty Cash Rp 950,000

Prepaid Rent
Date Decription Ref Debit Kredit

Des 1 Saldo

Prepaid Insurance
Date Decription Ref Debit Kredit

Des 1 Saldo

Stock Invesment
Date Decription Ref Debit Kredit

Des 1 Saldo

Land
Date Decription Ref Debit Kredit

Des 1 Saldo
Building at Costs
Date Decription Ref Debit Kredit

Des 1 Saldo

Bilding Accum Depr

Date Decription Ref Debit Kredit

Des 1 Saldo

Vehicle at Costs
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt Journal Rp 160,000,000

Vehicle Accum Depr

Date Decription Ref Debit Kredit

Des 1 Saldo

Equipment at Costs
Date Decription Ref Debit Kredit

Des 1 Saldo
Equipment Accum Depr
Date Decription Ref Debit Kredit

Des 1 Saldo

Credit Card
Date Decription Ref Debit Kredit

Des 1 Saldo
31 cash disbursement j Rp 8,400,000

Account Payable
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 154,000,000
31 Ourchase Journal Rp 83,600,000
31 General Journal Rp 4,840,000

Accruad Expenses
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 2,200,000
31 Petty Cash Rp 750,000
31 Petty Cash Rp 850,000
31 Petty Cash Rp 600,000
income tax payable
Date Decription Ref Debit Kredit

Des 1 saldo
cash dis j Rp 185,000
PPN Outcome
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt J Rp 2,760,000
31 Sales Journal Rp 16,220,000

PPN Income
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Purchase Journal Rp 7,600,000
31 General Journal Rp 440,000

Bank Mandiri Loan

Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 18,000,000

Common Stock
Date Decription Ref Debit Kredit

Des 1 Saldo

Retained Earning
Date Decription Ref Debit Kredit
 Date Decription Ref Debit Kredit

Des 1 Saldo

Sales of Merchandise
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt J Rp 27,600,000
31 Sales Journal Rp 162,200,000

Freight Collected
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt J Rp 350,000
31 Sales Journal Rp 2,000,000

Late Fees collected

Date Decription Ref Debit Kredit

Des 1 Saldo

Sales Discount
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash recipt J Rp 330,000

Cost of Good Sold

Date Decription Ref Debit Kredit
 Date Decription Ref Debit Kredit

Des 1 Saldo
31 General Journal Rp 122,600,000

Freight Paid
Date Decription Ref Debit Kredit

Des 1 Saldo

Purchase Discount
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 1,660,000

Advertising Expense
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Petty Cash Rp 900,000
31 Cash Dis J Rp 900,000

In Store Promotion Expense

Date Decription Ref Debit Kredit

Des 1 Saldo

Utility Expense
Date Decription Ref Debit Kredit
 Date Decription Ref Debit Kredit

Des 1 Saldo

Telp Expense
Date Decription Ref Debit Kredit

Des 1 Saldo

Rent Expense
Date Decription Ref Debit Kredit

Des 1 Saldo

Supplies Expense
Date Decription Ref Debit Kredit

Des 1 Saldo

Maintenance and Repair Expense

Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 900,000
31 Petty Cash Rp 900,000

Bad Debt Expense

Date Decription Ref Debit Kredit
 Date Decription Ref Debit Kredit

Des 1 Saldo

Depreciation Expense
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt Journal Rp 10,000,000

Insurance Exoense
Date Decription Ref Debit Kredit

Des 1 Saldo

Late fee Expense

Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 440,000

Wages and Salaries

Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 9,000,000

Interest Income
 Date Decription Ref Debit Kredit

Des 1 Saldo

Dividen Income
Date Decription Ref Debit Kredit

Des 1 Saldo

Interest Expense
Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Disbursement J Rp 1,800,000

Bank Service Charger

Date Decription Ref Debit Kredit

Des 1 Saldo

Loss sales of Vehicle

Date Decription Ref Debit Kredit

Des 1 Saldo

Depreciation Expense
 Date Decription Ref Debit Kredit

Des 1 Saldo
31 Cash Receipt Journal Rp 160,000,000
 1-1110
Balance
Debit Kredit
Rp 276,120,000
Rp 518,500,000
Rp 324,205,000

1-1120
Balance
Debit Kredit
Rp 6,000,000
Rp 1,050,000

1-1210
Balance
Debit Kredit
Rp 110,000,000
Rp 44,000,000
Rp 224,420,000

1-1220
Balance
Debit Kredit
Rp 7,200,000

1-1310
Balance
Debit Kredit
Rp 164,000,000
Rp 240,000,000
Rp 113,000,000

1-1320
Balance
Debit Kredit
Rp 13,600,000
Rp 14,550,000
Rp 15,500,000

1-1410
Balance
Debit Kredit
Rp 3,000,000

1-1420
Balance
Debit Kredit
Rp 8,000,000

1-2100
Balance
Debit Kredit
Rp 670,000,000

1-3100
Balance
Debit Kredit
Rp 550,000,000
 1-3210
Balance
Debit Kredit
Rp 320,000,000

1-3220
Balance
Debit Kredit
Rp 30,500,000

1-3301
Balance
Debit Kredit
Rp 160,000,000
Rp -

1-3302
Balance
Debit Kredit
Rp 10,000,000

1-3401
Balance
Debit Kredit
Rp 130,000,000
 1-3402
Balance
Debit Kredit
Rp 43,000,000

2-1110
Balance
Debit Kredit
Rp 8,400,000
Rp -

2-1210
Balance
Debit Kredit
Rp 154,000,000
Rp -
Rp 83,600,000
Rp 78,760,000

2-1211
Balance
Debit Kredit
Rp 2,600,000
Rp 400,000
Rp 350,000
Rp 1,200,000
Rp 1,800,000
2-1300
Balance
Debit Kredit

Rp 185,000
 2-1310
Balance
Debit Kredit
Rp 147,400,000
Rp 150,160,000
Rp 166,380,000

2-1320
Balance
Debit Kredit
Rp 112,200,000
Rp 119,800,000
Rp 119,360,000

2-2100
Balance
Debit Kredit
Rp 200,000,000
Rp 182,000,000

3-1100
Balance
Debit Kredit
Rp 1,580,000,000

3-1200
Balance
 Debit Kredit
Rp 106,000,000

4-1100
Balance
Debit Kredit
Rp 1,109,000,000
Rp 1,136,600,000
Rp 1,298,800,000

4-2100
Balance
Debit Kredit
Rp 15,000,000
Rp 15,350,000
Rp 17,350,000

4-2200
Balance
Debit Kredit

4-2300
Balance
Debit Kredit
Rp 17,000,000
Rp 17,330,000

5-1100
Balance
 Debit Kredit
Rp 646,880,000
Rp 769,480,000

5-2000
Balance
Debit Kredit
Rp 2,440,000

5-3000
Balance
Debit Kredit
Rp 2,180,000
Rp 3,840,000

6-1100
Balance
Debit Kredit
Rp 28,000,000
Rp 28,900,000
Rp 29,800,000

6-1200
Balance
Debit Kredit
Rp 16,000,000

6-2100
Balance
 Debit Kredit
Rp 14,400,000

6-2200
Balance
Debit Kredit
Rp 10,800,000

6-2300
Balance
Debit Kredit
Rp 25,000,000

6-2400
Balance
Debit Kredit
Rp 15,200,000

6-2500
Balance
Debit Kredit
Rp 20,000,000
Rp 20,900,000
Rp 21,800,000

6-2600
Balance
 Debit Kredit
Rp 4,000,000

6-2700
Balance
Debit Kredit
Rp 27,500,000
Rp 37,500,000

6-2800
Balance
Debit Kredit
Rp 13,000,000

6-2900
Balance
Debit Kredit

Rp 440,000

6-3100
Balance
Debit Kredit
Rp 53,000,000
Rp 62,000,000

8-1000
 Balance
Debit Kredit
Rp 7,000,000

8-2000
Balance
Debit Kredit
Rp 17,000,000

9-1000
Balance
Debit Kredit
Rp 8,140,000
Rp 9,940,000

9-2000
Balance
Debit Kredit
Rp 15,000,000

9-3000
Balance
Debit Kredit
Rp 4,000,000

1-3310
 Balance
Debit Kredit
Rp 10,000,000
Rp 150,000,000
 PT CAHAYA
NERACA SALDO
31 Desember 2015
NO ACCOUNT NAME ACCOUNT DEBIT CREDIT

1-1110 Cash In Bank Rp 319,705,000

1-1120 Petty Cash Rp 15,000,000
1-1210 Account 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 Supplier Rp 13,600,000
1-1410 Prepaid Rent Rp 3,000,000
1-1420 Prepaid Insurance Rp 8,000,000
1-2100 Stock Invesment Rp 670,000,000
1-3100 Land Rp 550,000,000
1-3210 Building at Costs Rp 320,000,000
1-3220 Bilding Accum Depr Rp 30,500,000
1-3301 Vehicle at Costs Rp -
1-3302 Vehicle Accum Depr
1-3401 Equipment at Costs Rp 130,000,000
1-3402 Equipment Accum Depr Rp 43,000,000
2-1110 Credit Card Rp -
2-1210 Account Payable Rp 78,760,000
2-1211 Accruad Expenses Rp 2,600,000
2-1300 income tax payable Rp 185,000
2-1310 PPN Outcome Rp 166,380,000
2-1320 PPN Income Rp 119,360,000
2-2100 Bank Mandiri Loan 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 Fees collected Rp -
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 Purchase Discount Rp 3,840,000
6-1100 Advertising Expense Rp 28,000,000
6-1200 In Store Promotion Expense Rp 16,000,000
6-2100 Utility Expense Rp 14,400,000
6-2200 Telp Expense Rp 10,800,000
6-2300 Rent Expense Rp 25,000,000
6-2400 Supplies Expense Rp 15,200,000
6-2500 Maintenance and Repair Expense Rp 20,000,000
6-2600 Bad Debt Expense Rp 4,000,000
6-2700 Depreciation Expense Rp 27,500,000
6-2800 Insurance Exoense Rp 13,000,000
6-2900 Late fee Expense Rp 440,000
6-3100 Wages and Salaries Rp 62,000,000
8-1000 Interest Income Rp 7,000,000
8-2000 Dividen Income Rp 17,000,000
9-1000 Interest Expense Rp 9,940,000
9-2000 Bank Service Charger Rp 15,000,000
9-3000 Loss sales of Vehicle Rp 4,000,000

Rp 3,540,615,000 Rp 3,540,615,000
Rp -
 PT CAHAYA
JURNAL PENYESUAIAN
31 DESEMBER 2015
Tanggal Name Account Ref Debit

31 Desember 2015 Depreciation Expense Rp 1,000,000

Building Accumulated Dep
31 Desember 2015 Depreciation Expense Rp 800,000
Equipment Accumulated Dep
31 Desember 2015 Supplies Expense Rp 10,600,000
Supplies
31 Desember 2015 Insurance Expense Rp 1,500,000
Prepaid Insurance
31 Desember 2015 PPN Payable Rp 119,360,000
PPN Income
31 Desember 2015 PPN Outcome Rp 166,380,000
PPN Payable
31 Desember 2015 Income tax expense Rp 12,988,000
Income tax Payable
 Credit

Rp 1,000,000

Rp 800,000

Rp 10,600,000

Rp 1,500,000

Rp 119,360,000

Rp 166,380,000

Rp 12,988,000
 Neraca Saldo
No Account Nama Account
Debit
1-1110 Cash In Bank Rp 319,705,000
1-1120 Petty Cash Rp 15,000,000
1-1210 Account Receivable Rp 224,420,000
1-1220 Allowance for Doubtful Debt
1-1310 Merchandise Inventory Rp 113,000,000
1-1320 Supplies Rp 13,600,000
1-1410 Prepaid Rent Rp 3,000,000
1-1420 prepaid Insurance Rp 8,000,000
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 Bulding Accumulated Depr
1-3301 Vehivle at cost Rp -
1-3302 Vehicle Accumulated Depr Rp -
1-3401 Equipment at cost Rp 130,000,000
1-3402 Equipment Accumulated Depr
2-1110 Credit Card
2-1210 Account Payable
2-1211 Accrued Expense
2-1300 Income Tax Payable
2-1310 PPN Outcome
2-1320 PPN Income Rp 119,360,000
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earing
4-1100 Sales of Merchandise
4-2100 Freight Collected
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 Purchase Discount
6-1100 Advertising Expense Rp 28,000,000
6-1200 In Store Promotion Expense Rp 16,000,000
6-2100 Utility Expense Rp 14,400,000
6-2200 Telp Expense Rp 10,800,000
6-2300 Rent Expense Rp 25,000,000
6-2400 Supplies Expense Rp 15,200,000
6-2500 Maintenace and repair Expense Rp 20,000,000
6-2600 Bad Dept 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 and Salarie Rp 62,000,000
8-1000 Interest Income
8-2000 Dividen Income
9-1000 Interest Expense Rp 9,940,000
9-2000 bank Service Charge Rp 15,000,000
9-3000 Lost of Sales Vehicle Rp 4,000,000
PPN Payable
Income tax expense
TOTAL Rp 3,540,615,000
 NERACA LAJUR

Neraca Saldo Jurnal Penyesuaian

kredit Debit kredit

Rp 7,200,000

Rp 10,600,000

Rp 1,500,000

Rp 30,500,000 Rp 1,000,000

Rp 43,000,000 Rp 800,000
Rp -
Rp 78,760,000
Rp 2,600,000
Rp 185,000 Rp 12,988,000
Rp 166,380,000 Rp 166,380,000
Rp 119,360,000
Rp 182,000,000
Rp 1,580,000,000
Rp 106,000,000
Rp 1,298,800,000
Rp 17,350,000
Rp -

Rp 3,840,000

Rp 10,600,000
 Rp 1,800,000
Rp 1,500,000

Rp 7,000,000
Rp 17,000,000

Rp 119,360,000 Rp 166,380,000
Rp 12,988,000
Rp 3,540,615,000 Rp 312,628,000 Rp 312,628,000
RACA LAJUR

NSD Laba/Rugi
Debit kredit Debit kredit
Rp 319,705,000
Rp 15,000,000
Rp 224,420,000
Rp 7,200,000
Rp 113,000,000
Rp 3,000,000
Rp 3,000,000
Rp 6,500,000
Rp 670,000,000
Rp 550,000,000
Rp 320,000,000
Rp 31,500,000

Rp 130,000,000
Rp 43,800,000
Rp -
Rp 78,760,000
Rp 2,600,000
Rp 13,173,000

Rp 182,000,000
Rp 1,580,000,000
Rp 106,000,000
Rp 1,298,800,000 Rp 1,298,800,000
Rp 17,350,000 Rp 17,350,000
Rp - Rp -
Rp 17,330,000 Rp 17,330,000
Rp 769,480,000 Rp 769,480,000
Rp 2,440,000 Rp 2,440,000
Rp 3,840,000 Rp 3,840,000
Rp 28,000,000 Rp 28,000,000
Rp 16,000,000 Rp 16,000,000
Rp 14,400,000 Rp 14,400,000
Rp 10,800,000 Rp 10,800,000
Rp 25,000,000 Rp 25,000,000
Rp 25,800,000 Rp 25,800,000
Rp 20,000,000 Rp 20,000,000
Rp 4,000,000 Rp 4,000,000
Rp 29,300,000 Rp 29,300,000
Rp 14,500,000 Rp 14,500,000
Rp 440,000 Rp 440,000
Rp 62,000,000 Rp 62,000,000
Rp 7,000,000 Rp 7,000,000
Rp 17,000,000 Rp 17,000,000
Rp 9,940,000 Rp 9,940,000
Rp 15,000,000 Rp 15,000,000
Rp 4,000,000 Rp 4,000,000
Rp 47,020,000
Rp 12,988,000 Rp 12,988,000
Rp 3,436,043,000 Rp 3,436,043,000 Rp 1,081,418,000 Rp 1,343,990,000
Rp 262,572,000
 Neraca
Debit kredit
Rp 319,705,000
Rp 15,000,000
Rp 224,420,000
Rp 7,200,000
Rp 113,000,000
Rp 3,000,000
Rp 3,000,000
Rp 6,500,000
Rp 670,000,000
Rp 550,000,000
Rp 320,000,000
Rp 31,500,000

Rp 130,000,000
Rp 43,800,000
Rp -
Rp 78,760,000
Rp 2,600,000
Rp 13,173,000

Rp 182,000,000
Rp 1,580,000,000
Rp 106,000,000
 Rp 47,020,000

Rp 2,354,625,000 Rp 2,092,053,000
Rp 262,572,000
 Untuk periode yang berlaku 31 Desember

Keterangan Rp Rp
Penjualan
Sales of Merchandise Rp 1,298,800,000
Sales Discount Rp 17,330,000
Jumlah Rp 1,281,470,000
HPP
Cost of good Sold Rp 769,480,000
Freight Paid Rp 2,440,000
Purchase Discount Rp 3,840,000
Jumlah Rp 768,080,000

Laba Kotor Rp 513,390,000

Beban Usaha
Advertising Expense Rp 28,000,000
In Store Promotion Expense Rp 16,000,000
Utility Expense Rp 14,400,000
Telp Expense Rp 10,800,000
Rent Expense Rp 25,000,000
Supplies Expense Rp 25,800,000
Maintenace and repair Expense Rp 20,000,000
Bad Dept Expense Rp 4,000,000
Depreciation Expense Rp 29,300,000
Insurance Expense Rp 14,500,000
Late fee Expense Rp 440,000
Wages and Salarie Rp 62,000,000
Jumlah Rp 250,240,000

Laba Usaha Rp 263,150,000

Pendapatan Lain lain

Interest Income Rp 7,000,000
Dividen Income Rp 17,000,000
Freight Collected Rp 17,350,000
Rp 41,350,000
beban lain lain
Interest Expense Rp 9,940,000
bank Service Charge Rp 15,000,000
Income tax expense Rp 12,988,000
Lost of Sales Vehicle Rp 4,000,000
Total Beban Lain lain Rp 41,928,000
Laba Bersih Rp 262,572,000
 UD Cahaya
Laporan perubahan modal

Common stock Rp 1,580,000,000

Laba tahun berjalan Rp 262,572,000 (-)

Prive 0
Penambahan Modal Rp 262,572,000 (+)
Modal Akhir Rp 1,842,572,000
 UD CAHAYA
BALANCE SHET

CURRENT ASSET LIABILITIES

Short Term Liabilities
Cash In Bank Rp 319,705,000 Account Payable
Petty Cash Rp 15,000,000 Income Tax Payable
Account Receivable Rp 224,420,000 Rp 217,220,000 PPN Payable
Allowance for Doubtful Debt Rp 7,200,000 Accrued Expense
Merchandise Inventory Rp 113,000,000
Supplies Rp 3,000,000 Long Term Liablities
Prepaid Rent Rp 3,000,000 Bank Mandiri Loan
prepaid Insurance Rp 6,500,000
Stock Invesment Rp 670,000,000
FIXED ASSET Retained Earing
Land Rp 550,000,000 Common Stock
Building at Cost Rp 320,000,000 Rp 288,500,000
Bulding Accumulated Depr Rp 31,500,000
Total
Vehivle at cost Rp -
Vehicle Accumulated Depr Rp -
Equipment at cost Rp 130,000,000 Rp 86,200,000
Equipment Accumulated Depr Rp 43,800,000 -

TOTAL Rp 2,272,125,000
Rp 78,760,000
Rp 13,173,000
Rp 47,020,000
Rp 2,600,000

Rp 182,000,000

Rp 106,000,000
Rp 1,842,572,000

Rp 2,272,125,000
 UD CAHAYA
Jurnal Penutup
31 Desember 2015

Tanggal Nama Account Ref Debit Credit

31 Desember 2015 Sales of Merchandise Rp 1,298,800,000
Sales Discount Rp 17,330,000
Purchase Discount Rp 3,840,000
Interest Income Rp 7,000,000
Dividen Income Rp 17,000,000
Freight Collected Rp 17,350,000
Late fee Expense Rp 440,000
income summary Rp 1,361,760,000

31 income summary Rp 1,077,418,000

Sales Discount Rp 17,330,000
Cost of good Sold Rp 769,480,000
Freight Paid Rp 2,440,000
Advertising Expense Rp 28,000,000
Telp Expense Rp 10,800,000
In Store Promotion Expense Rp 16,000,000
Bad Dept Expense Rp 4,000,000
Depreciation Expense Rp 29,300,000
Insurance Expense Rp 14,500,000
Rent Expense Rp 25,000,000
Wages and Salarie Rp 62,000,000
Income tax expense Rp 12,988,000
Maintenace and repair Expense Rp 20,000,000
bank Service Charge Rp 15,000,000
Interest Expense Rp 9,940,000
Utility Expense Rp 14,400,000
Supplies Expense Rp 25,800,000
Late fee Expense Rp 440,000

Income Summary Rp 1,580,000,000

Common Stock Rp 1,580,000,000

Rp 4,019,178,000 Rp 4,019,178,000
 N.S Disesuaikan
Account
Debit Kredit
Cash In Bank Rp 319,705,000
Petty Cash Rp 15,000,000
Account Receivable Rp 224,420,000
Allowance for Doubtful Debt Rp 7,200,000
Merchandise Inventory Rp 113,000,000
Supplies Rp 3,000,000
Prepaid Rent Rp 3,000,000
prepaid Insurance Rp 6,500,000
Stock Invesment Rp 670,000,000
Land Rp 550,000,000
Building at Cost Rp 320,000,000
Bulding Accumulated Depr Rp 31,500,000
Vehivle at cost
Vehicle Accumulated Depr
Equipment at cost Rp 130,000,000
Equipment Accumulated Depr Rp 43,800,000
Account Payable Rp 78,760,000
Income Tax Payable Rp 13,173,000
PPN Payable Rp 47,020,000
Accrued Expense Rp 2,600,000
Bank Mandiri Loan Rp 182,000,000
Retained Earing Rp 106,000,000
Common Stock Rp 1,842,572,000

Rp 2,354,625,000 Rp 2,354,625,000