6018-P1-Lembar Kerja Akuntansi

PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018
( In Rupiah ) METODE : FIFO
INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des
Total ……………………………
PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018
( In Rupiah ) METODE : FIFO
INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Des
Saldo Persediaan Akhir ……………………………

PT SEJAHTERA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO CUSTOMER BALANCE
C001 Toko Benua Jaya

C002 Toko Serasi
C003 Toko Angel
C004 Toko Kencana
Total ………………
PT SEJAHTERA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)
NO SUPPLIER BALANCE
S001 PT Nusa Indah

S002 PT Dian Persada
S003 PT Mekar Nusa Dua
PT SEJAHTERA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)
KODE PRODUCT BALANCE
SG-F Samsung Galaxy Fame

SG-V Samsung Galaxy V
PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Nama : TOKO BENUA JAYA Kode : C001
Balance
Date Description Ref Debit Credit
Debit Credit
Des
2018
Nama : TOKO SERASI Kode : C002
Balance
Debit Credit
Des
2018
Nama : TOKO ANGEL Kode : C003
Balance
Debit Credit
Des
2018
Nama : TOKO KENCANA Kode : C004
Balance
Debit Credit
Des
2018
PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Nama : PT NUSA INDAH Kode : S001
Balance
Debit Credit
Des
2018
Nama : PT DIAN PERSADA Kode : S002
Balance
Debit Credit
Des
2018
Nama : PT MEKAR NUSA DUA Kode : S003
Balance
Debit Credit
Des
2018
PT SEJAHTERA
PETTY CASH
DECEMBER, 2018
( In Rupiah )
EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
Des
2018
TOTAL …………………………….
Date Signature
Prepare By : ............. ....................
Posted By : ............ ....................

PT SEJAHTERA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des
2018
TOTAL ……………………. - -
Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ................

TOTAL TOTAL
PT SEJAHTERA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN OTHERS OTHERS

DATE DESCRIPTION CASH IN ACCOUNT
NUMBER
BANK ACCOUNTS RECEIVABLE ACCOUNTS
ACCOUNT TOTAL ACCOUNT TOTAL
NO NO
Des
2018
TOTAL …………………
ACCOUNT NUMBER………………….
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES VAT OUT
RECEIVABLE COLLECTED
Des
2018
ACCOUNT NUMBER…………….
DEBIT KREDIT
Prepare By : ............. ....................
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT TOTAL
NO. NO.
Des
2018
TOTAL …………………
ACCOUNT NUMBER………………….
DEBIT KREDIT
Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
TOTAL TOTAL
PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE
Des
2018
TOTAL…………….
ACCOUNT NUMBER ……………

DEBIT KREDIT
Prepare By : ............. ....................
Posted By : ............ ....................
TOTAL TOTAL
PT INSAN MANDIRI
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash 3,000,000
11120 Cash In Bank 182,811,550
11130 Marketable Equity Securities
11210 Account Receivable 57,200,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 1,000,000
11310 Merchandise Inventory 82,000,000
11320 Store Supplies 6,800,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 4,000,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles 96,000,000
13302 Accumulated Depreciation – Vehicles 38,000,000
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 13,750,000
21110 Credit Card 4,200,000
21210 Account Payable 56,100,000
21211 Accrued Expense 1,675,000
21212 Income Tax Payable 125,000
21213 Value Added Taxes Out 8,500,000
22100 Bank BNI'46 Medan Loan 135,331,547
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 629,845,000
42100 Freight Collected 7,500,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,500,000
42400 Sales Return 9,000,000
51100 Cost Of Goods Sold 323,440,000
52000 Freight Paid 1,220,000
53000 Purchases Discount
61100 Wages & Salaries 51,550,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon & Electricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,000,000
62400 Bad Debts Expense -
62500 Depreciation Expense – Building 13,200,000
62600 Depreciation Expense – Vehicles 11,000,000
62700 Depreciation Expense – Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles -
91100 Interest Expense 17,981,547
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450
Jumlah 1,708,076,547 1,708,076,547
PT SEJAHTERA
LEDGER
DECEMBER 31, 2018
(In Rupiah)
Nama : Petty Cash Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : CASH IN BANK Nomor : 1-1120

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Marketable Equity Securities Nomor : 1-1130

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Account Receivable Nomor : 1-1210

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Allowance of DoubTful Debt Nomor : 1-1220

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Employee Receivable Nomor : 1-1230

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Merchandise Inventory Nomor : 1-1310

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : STORE SUPPLIES Nomor : 1-1320
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Prepaid Rent Nomor : 1-1410

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Prepaid insurance Nomor : 1-1420

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Value Added Taxes In Nomor : 1-1430
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Investment Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Land Nomor : 1-3100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Building Nomor : 1-3210

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Accumulated Depreciation – Building Nomor : 1-3220

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Vehicles Nomor : 1-3301

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Equipment Nomor : 1-3401

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Credit Card Nomor : 2-1110

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Account Payable Nomor : 2-1210

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Accrued Expense Nomor : 2-1211

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : income tax payable Nomor : 2-1212

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Value Added Taxes Out Nomor : 2-1213

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Bank BNI'46 Medan Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Command Stock Nomor : 3-1000

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Retained Earning Nomor : 3-1001

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Devidend Nomor : 3-1002
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Income Summary Nomor : 3-1003

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Freight Collected Nomor : 4-2100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Late Fee Collected Nomor : 4-2200

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Sales Discount Nomor : 4-2300

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Sales Return Nomor : 4-2400
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Cost Of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Freight Paid Nomor : 5-2000

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Purchases Discount Nomor : 5-3000

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Wages & Salaries Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Advertising Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Utility Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Water, Telepon & Electricity Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Rent Expense Nomor : 6-2100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Supplies Expense Nomor : 6-2200

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Maintenance and Repair Expense Nomor : 6-2300

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Bad Debts Expense Nomor : 6-2400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Depreciation Expense – Building Nomor : 6-2500

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Depreciation Expense – Vehicles Nomor : 6-2600

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Depreciation Expense – Equipment Nomor : 6-2700

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Insurance expense Nomor : 6-2800

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Late Fee Expense Nomor : 6-2900

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Interest Income Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Devidend Income Nomor : 8-1200
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Gain/Loss Sales Vehicles Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
Nama : Income Tax Expense Nomor : 9-3100

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp Rp
Dec,
2018
PT SEJAHTERA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash
11120 Cash In Bank
11210 Account Receivable
11220 Allowances for Bad Debts
11230 Employee Receivable
11310 Merchandise Inventory
11320 Store Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11430 Value Added Taxes In
12100 Investment
13100 Land
13210 Building
13220 Accumulated Depreciation – Building
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment
13402 Acccumulated Depreciation – Equipment
21110 Credit Card
21210 Account Payable
21211 Accrued Expense
21212 Income Tax Payable
21213 Value Added Taxes Out
22100 Bank BNI'46 Medan Loan
31000 Command Stock
31001 Retained Earning
31002 Devidend
41100 Sales
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
51100 Cost Of Goods Sold
52000 Freight Paid
53000 Purchases Discount
61100 Wages & Salaries
61200 Advertising Expense
61400 Utility Expense
61500 Water, Telepon & Electricity Expense
62100 Rent Expense
62200 Supplies Expense
62300 Maintenance and Repair Expense
62400 Bad Debts Expense
62500 Depreciation Expense – Building
62600 Depreciation Expense – Vehicles
62700 Depreciation Expense – Equipment
62800 Insurance expense
62900 Late Fee Expense
81100 Interest Income
81200 Devidend Income
81300 Gain/Loss Sales Vehicles
91100 Interest Expense
91200 Bank Service Charge
93100 Income Tax Expense
JUMLAH
PT SEJAHTERA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018
EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF
2018
Dec 31 BM 12.03 Supplies Expense
Store Supplies
BM12.04 Bank Service Charge
Cash In Bank
Interest Income
BM12.05 Bad Debt Expense
Allownces for Bad Debt
BM 12.06 Rent Expense
Prepaid Rent
BM 12.07 Insurance Expense
Prepaid Insurance
BM 12.08 Depr. Exp. Building / Building at Cost
Accumalated Depr. Building
Depr. Exp. Equipment / Equipment at Cost
Accumalated Depr. Equipment
BM 12.09 Water, Telepon, & Electricity Expense
Accrued Expense
BM 12.10 Income Tax Expense
Income Tax Payable
JUMLAH
A
RIES
018
DEBIT CREDIT
Rp Rp
Rp 4,600,000
Rp 4,600,000
Rp 230,000
Rp 6,270,000
Rp 6,500,000
Rp 1,644,750
Rp 1,644,750
Rp 850,000
Rp 850,000
Rp 2,000,000
Rp 2,000,000
Rp 1,200,000
Rp 1,200,000
Rp 1,250,000
Rp 1,250,000
Rp 1,500,000
Rp 1,500,000
Rp 861,000
Rp 861,000
Rp 20,405,750 Rp 20,405,750
PT SEJAH
WORKSH
DECEMBER 3
Trial Balance Adjustment Entries

Account
Account Name Debit Credit Debit
Number
Rp Rp Rp
11100 Petty Cash 2,450,000 6,270,000
11120 Cash In Bank 190,142,150
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 7,600,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accum. Dep.Building 52,800,000
13301 Vehicles
13302 Accum. Dep. Vehicles
13401 Equipment 60,000,000
13402 Acccum. Dep. Equipment 13,750,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
21212 Income Tax Payable 116,200
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
41100 Sales 725,745,000

42100 Freight Collected 8,000,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,952,000
42400 Sales Return 9,800,000
51100 Cost Of Goods Sold 384,240,000
52000 Freight Paid 1,220,000
53000 Purchases Discount 660,000
61100 Wages & Salaries 64,800,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
Water, Telepon & Electricity
61500 5,400,000 1,500,000
Expense
62100 Rent Expense 20,000,000 850,000
62200 Supplies Expense 7,600,000 4,600,000
Maintenance and Repair
62300
Expense 10,550,000
62400 Bad Debts Expense 1,644,750
62500 Depreciation Expense Building 13,200,000 1,200,000
62600 Depreciation Expense Vehicles 11,000,000
62700 Depreciation Expense Equipment 6,250,000 1,250,000
62800 Insurance expense 8,950,000 2,000,000
62900 Late Fee Expense 231,000
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles 9,000,000
91100 Interest Expense 19,131,865
91200 Bank Service Charge 7,500,000 230,000
93100 Income Tax Expense 6,223,450 861,000
TOTAL 1,738,085,465 1,738,085,465 20,405,750
Net Income (After Tax)

PT SEJAHTERA
WORKSHEET
DECEMBER 31, 2018
Adjustment Entries Trial Balance After AJP Income Statement

Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp
8,720,000
190,142,150
112,895,000
1,644,750 5,644,750
500,000
59,200,000
4,600,000 3,000,000
850,000 9,150,000
2,000,000 2,250,000
3,800,000
207,500,000
275,000,000
144,000,000
1,200,000 54,000,000
60,000,000
1,250,000 15,000,000
41,800,000
1,500,000 1,500,000
861,000 977,200
9,482,400
125,481,865
400,000,000
330,000,000
40,000,000
725,745,000 725,745,000
8,000,000 8,000,000
2,500,000 2,500,000
8,952,000 8,952,000
9,800,000 9,800,000
384,240,000 384,240,000
1,220,000 1,220,000
660,000 660,000
64,800,000 64,800,000
19,500,000 19,500,000
7,200,000 7,200,000
6,900,000 6,900,000
20,850,000 20,850,000
12,200,000 12,200,000
10,550,000 10,550,000
1,644,750 1,644,750
14,400,000 14,400,000
11,000,000 11,000,000
7,500,000 7,500,000
10,950,000 10,950,000
231,000 231,000
6,500,000 10,250,000 10,250,000
20,000,000 20,000,000
9,000,000 9,000,000
19,131,865 19,131,865
7,730,000 7,730,000
7,084,450 7,084,450
20,405,750 1,751,041,215 1,751,041,215 634,884,065 767,155,000
Tax) 132,270,935
767,155,000 767,155,000
Balance Sheet
Debit Credit
Rp Rp
8,720,000
190,142,150
112,895,000
5,644,750
500,000
59,200,000
3,000,000
9,150,000
2,250,000
3,800,000
207,500,000
275,000,000
144,000,000
54,000,000
60,000,000
15,000,000
41,800,000
1,500,000
977,200
9,482,400
125,481,865
400,000,000
330,000,000
40,000,000
1,116,157,150 983,886,215
132,270,935
1,116,157,150 1,116,157,150
PT SEJAHTERA
BALANCE SHEET
DECEMBER 31, 2018
ASSETS
BALANCE
DESCRIPTION
Rp
CURRENT ASSETS :
Petty Cash 2,450,000
Cash In Bank 196,412,150
Account Receivable 112,895,000
Allowances for Bad Dedt 5,644,750
Employee Receivable 500,000
Merchandise Inventory 59,200,000
Store Supplies 3,000,000
Prepaid Rent 9,150,000
Prepaid Insurance 2,250,000
Value Added Taxes In 3,800,000
Investment 207,500,000
FIXED ASSETS :
Land 275,000,000
Building 144,000,000
Accumulated Depreciation Building 54,000,000
Equipment 60,000,000
Accumulated Depreciation Equipment 15,000,000
TOTAL ASSETS 1,001,512,400
PT SEJAHTERA
BALANCE SHEET
ECEMBER 31, 2018
LIABILITY AND EQUITY

BALANCE
DESCRIPTION
Rp
CURRENT LIABILITIES :
Account Payable 41,800,000
Accrued Expense 1,500,000
Income Tax Payable 977,200
Value Addes Tax Out 9,482,400
LONG TERM LIABILIIES :
Bank BNI'46 Medan Loan 125,481,865
EQUITY :
Command Stock 400,000,000
Retained Earning (Di Lap. Perubahan Modal) 422,270,935
TOTAL LIABILITIES AND EQUITY 1,001,512,400

PT SEJAHTERA
PROFIT AND LOSS
DECEMBER 31, 2018
DESCRIPTION Rp Rp
Sales 725,745,000
Freight Collected 8,000,000
Sales Discount 8,952,000
Sales Return 9,800,000
18,752,000
Net Sales 714,993,000
Cost of Goods Solds 384,240,000
Freight Paid 1,220,000
Purchases Discount 660,000
Cost of Goods Solds (New) 384,800,000
Gross Profit 330,193,000
Wages and Salaries 64,800,000
Advertising Expense 19,500,000
Utility Expense 7,200,000
Water, Telepon & Electricity
6,900,000
Expense
Rent Expense 20,850,000
Supplies Expense 12,200,000
Maintenance and Repair Expense 10,550,000
Bad Debts Expense 1,644,750
Depreciation Expense Building 14,400,000
Depreciation Expense Vehicles 11,000,000
Depreciation Expense Equipment 7,500,000
Insurance expense 10,950,000
Total Operating Expense 187,494,750
Operating Profit 142,698,250
Late Fee Expense 231000
Gain / Loss Vehicles 9,000,000
Interest Expense 19,131,865
Bank Service Charge 7,730,000
Total Other Expense 36,092,865
Late Fee Collected 2,500,000
Interest Income 10,250,000
Devidend Income 20,000,000
Total Other Income 32,750,000
Net Profit Before Tax 139,355,385
Income Tax Expense 7,084,450
NET INCOME (AFTER TAX) 132,270,935
PT SEJAHTERA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018
DESCRIPTION COMMOND STOCK RETAIRNED EARNING

Balance at 31 Desember 2018 Rp 400,000,000 Rp 330,000,000
Net Income (After Tax) Rp 132,270,935
Deviden Rp 40,000,000
Balance at 31 Desember 2018 Rp 400,000,000 Rp 422,270,935

TOTAL
Rp 730,000,000
Rp 132,270,935
Rp 40,000,000
Rp 822,270,935
PT SEJAHTERA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
DESCRIPTION Rp
Arus Kas dari Aktivitas Operasi :

Net Income (After Tax) 132,270,935
Allowances For Doubtful Debt 5,644,750
Merchandise Invetory 59,200,000
Value Addes Taxes In 3,800,000
Value Addes Taxes Out 9,482,400
Arus Kas dari Investasi :

Land 275,000,000
Arus Kas dari Aktivitas Pendanaan :

Commond Stock 400,000,000
Retained Earning 330,000,000
Devidend 40,000,000
TOTAL
BALANCE
Rp
135,362,150
626,500,000
690,000,000
198,862,150
PT SEJAHTERA
CLOSING ENTRIES
DECEMBER 31, 2018
POS DEBIT
DATE DESCRIPTION
REF Rp
2018 31 Sales 725,745,000
Dec Freight Collected 8,000,000
Late Fee Collected 2,500,000
Interest Income 10,250,000
Devidend Income 20,000,000
Income Summary
31 Income Summary 634,224,065

Sales Discount
Sales Return
Cost of Goods Sold (New)
Wages and Salaries
Advertising Expense
Utility Expense
Water, Telepon, and Electrity Expense
Rent Expense
Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expense Building
Depreciation Expense Vehicles
Depreciation Expense Equipment
Insurance Expense
Gain / Loss Vehicles
Income Tax Expense
Late Fee Expense
Interest Income
Bank Service Charge
31 Income Summary 132,270,935

Retained Earnings (In)
31 Retained Earning (Out) 40,000,000
Devidend
JUMLAH 1,572,990,000
CREDIT
Rp
766,495,000
8,952,000
9,800,000
384,800,000
64,800,000
19,500,000
7,200,000
6,900,000
20,850,000
12,200,000
10,550,000
1,644,750
14,400,000
11,000,000
7,500,000
10,950,000
9,000,000
7,084,450
231,000
19,131,865
7,730,000
132,270,935
40,000,000
1,572,990,000
PT SEJAHTERA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018
ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
Petty Cash 2,450,000
Cash In Bank 196,412,150
Allowances for Bad Dedt 5,644,750
Merchandise Inventory 59,200,000
Value Added Taxes In 3,800,000
Land 275,000,000
Value Addes Tax Out 9,482,400
Command Stock 400,000,000
Retained Earning 422,270,935
JUMLAH 1,076,157,150 1,076,157,150

6018-P1-Lembar Kerja Akuntansi

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PT SEJAHTERA

INVOICE IN OUT BALANCE

INVOICE IN OUT BALANCE

Saldo Persediaan Akhir ……………………………

C001 Toko Benua Jaya

S001 PT Nusa Indah

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame

Nama : TOKO BENUA JAYA Kode : C001

Nama : TOKO SERASI Kode : C002

Nama : TOKO ANGEL Kode : C003

Nama : TOKO KENCANA Kode : C004

Nama : PT NUSA INDAH Kode : S001

Nama : PT DIAN PERSADA Kode : S002

Nama : PT MEKAR NUSA DUA Kode : S003

EVIDEN DEBIT CREDIT

Prepare By : ............. ....................

Posted By : ............ ....................

Date Signature RECAPITULATION

Posted By : ............ ................

EVIDEN OTHERS OTHERS

Date Signature RECAPITULATION

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

Date Signature RECAPITULATION

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

Date Signature RECAPITULATION

ACC NO. ACCOUNT NAME DEBIT CREDIT

Nama : Petty Cash Nomor : 1-1100

Nama : CASH IN BANK Nomor : 1-1120

Nama : Marketable Equity Securities Nomor : 1-1130

Nama : Account Receivable Nomor : 1-1210

Nama : Allowance of DoubTful Debt Nomor : 1-1220

Nama : Employee Receivable Nomor : 1-1230

Nama : Merchandise Inventory Nomor : 1-1310

Nama : STORE SUPPLIES Nomor : 1-1320

Nama : Prepaid Rent Nomor : 1-1410

Nama : Prepaid insurance Nomor : 1-1420

Nama : Investment Nomor : 1-2100

Nama : Land Nomor : 1-3100

Nama : Building Nomor : 1-3210

Nama : Accumulated Depreciation – Building Nomor : 1-3220

Nama : Vehicles Nomor : 1-3301

Nama : Accumulated Depreciation – Vehicles Nomor : 1-3302

Nama : Equipment Nomor : 1-3401

Nama : Acccumulated Depreciation – Equipment Nomor : 1-3402

Nama : Credit Card Nomor : 2-1110

Nama : Account Payable Nomor : 2-1210

Nama : Accrued Expense Nomor : 2-1211

Nama : income tax payable Nomor : 2-1212

Nama : Value Added Taxes Out Nomor : 2-1213

Nama : Bank BNI'46 Medan Loan Nomor : 2-2100

Nama : Command Stock Nomor : 3-1000

Nama : Retained Earning Nomor : 3-1001

Nama : Income Summary Nomor : 3-1003

Nama : Sales Nomor : 4-1100

Nama : Freight Collected Nomor : 4-2100

Nama : Late Fee Collected Nomor : 4-2200

Nama : Sales Discount Nomor : 4-2300

Nama : Cost Of Goods Sold Nomor : 5-1100

Nama : Freight Paid Nomor : 5-2000

Nama : Purchases Discount Nomor : 5-3000

Nama : Wages & Salaries Nomor : 6-1100

Nama : Advertising Expense Nomor : 6-1200