PT CAHAYA

CASH RECEIPT JOURNAL

DECEMBER 2018

DEBET CREDIT
EVIDENCE POS
DATE DESCRIPTION OTHERS OTHERS
NUMBER REF CASH IN SALES ACCOUNT
BANK DISCOUNT ACCOUNT NAME ACC. NUM. AMOUNT RECEIVABLE ACCOUNT NAME ACC. NUM.

Dec 2018 5 BKM12-1 Payment; Toko Dhira 32,670,000 330,000 33,000,000

9 NK12-1 Sales 30,710,000 PPN Outcome 2-1310
Sales of Merchandise 4-1100
Freight Collected 4-2100
11 BKM12-2 Vehicle Sales 146,000,000 Vehicle Accum. Depr. 1-3302 10,000,000 Vehicle at Cost 1-3301
G/L Sales Vehicle 9-4000 4,000,000
12 BKM12-3 Payment; Toko Bahana 33,000,000 33,000,000

TOTAL 242,380,000 330,000 14,000,000 66,000,000

JOURNAL RECAPITULATION
ACC. NUM. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash In Bank 242,380,000

1-1210 Account Receivable 66,000,000
1-3301 Vehicle at Cost 160,000,000
1-3302 Vehicle Accum. Depr. 10,000,000
2-1310 PPN Outcome 2,760,000
4-1100 Sales of Merchandise 27,600,000
4-2100 Freight Collected 350,000
4-2300 Sales Discount 330,000
9-4000 G/L Sales Vehicle 4,000,000
TOTAL 256,710,000 256,710,000
 AMOUNT

2,760,000
27,600,000
350,000

160,000,000

190,710,000

CREDIT

66,000,000
160,000,000

2,760,000
27,600,000
350,000
256,710,000
 PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER 2018

DEBET CREDIT

EVIDENCE CHEQUE POS OTHERS OTHERS

DATE DESCRIPTION
NUMBER NUMBER REF ACCOUNT CASH IN PURCHASE
PAYABLE ACCOUNT BANK DISCOUNT ACCOUNT
ACCOUNT NAME AMOUNT ACCOUNT NAME
NUMBER NUMBER

Dec 2018 8 BKK12-1 Payment; PT Charaka C12-1 88,000,000 86,240,000 1,760,000

10 BKK12-2 Payment; PT Bharata C12-2 22,000,000 22,000,000
20 BKK12-3 Payment; PT Asoka C12-3 44,000,000 Late Fee Expense 6-2900 440,000 44,440,000
30 BKK12-4 Credit Card City Bank C12-5 Credit Card 2-1110 8,400,000 8,400,000
30 BKK12-5 Bank Mandiri Loan C12-6 Bank Mandiri Loan 2-2100 18,000,000 19,800,000
Interest Expense 9-1000 1,800,000
31 BKK12-6 Wages & Salaries C12-7 Wages & Salaries 6-3100 9,000,000 8,815,000 Income Tax Payable 2-1212
31 BKK12-7 Petty Cash C12-8 Petty Cash 1-1120 4,500,000 4,500,000

TOTAL 154,000,000 42,140,000 194,195,000 1,760,000

JOURNAL RECAPITULATION
ACC. NUM. ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 194,195,000

1-1120 Petty Cash 4,500,000

2-1110 Credit Card 8,400,000
2-1210 Account Payable 154,000,000
2-1212 Income Tax Payable 185,000

2-2100 Bank Mandiri Loan 18,000,000

5-3000 Purchase Discount 1,760,000
6-2900 Late Fee Expense 440,000
6-3100 Wages & Salaries 9,000,000
9-1000 Interest Expense 1,800,000
TOTAL 196,140,000 196,140,000
RS

AMOUNT

185,000

185,000

CREDIT

194,195,000 v
v
v
v
185,000 v
v
1,760,000 v
 v
v
v
196,140,000
 PT CAHAYA
PURCHASE JOURNAL
DECEMBER 2018

DEBET CREDIT
INVOICE
DATE DESCRIPTION POS REF MERCHANDISE ACCOUNTS
NUMBER PPN INCOME FREIGHT PAID
INVENTORY PAYABLE

Dec 2018 5 NP2-12 Purchase; PT Asoka 30,000,000 3,000,000 33,000,000

13 L14-12 Purchase; PT Bharata 46,000,000 4,600,000 50,600,000

TOTAL 76,000,000 7,600,000 - 83,600,000

JOURNAL RECAPITULATION

ACC. NUM. ACCOUNT NAME DEBIT CREDIT

1-1310 Merchandise Inventory 76,000,000

2-1210 Account Payable 83,600,000
2-1320 PPN Income 7,600,000
5-3000 Freight Paid

TOTAL 83,600,000 83,600,000

 PT CAHAYA
SALES JOURNAL
DECEMBER 2018

DEBET CREDIT
INVOICE
DATE DESCRIPTION POS REF ACCOUNTS SALES OF FREIGHT
NUMBER PPN OUTCOME
RECEIVABLE MERCHANDISE COLLECTED

Dec 2018 2 FPJ12-1 Sales; Toko Andani 65,400,000 59,000,000 500,000 5,900,000
8 FPJ12-2 Sales; Toko Bahana 30,220,000 27,200,000 300,000 2,720,000
14 FPJ12-3 Sales; Toko Cempaka 37,800,000 34,000,000 400,000 3,400,000
20 FPJ12-4 Sales; Toko Dhira 47,000,000 42,000,000 800,000 4,200,000

TOTAL 180,420,000 162,200,000 2,000,000 16,220,000

JOURNAL RECAPITULATION
ACC.
ACCOUNT NAME DEBIT CREDIT
NUM.
1-1210 Account Receivable 180,420,000
2-1310 PPN Outcome 16,220,000
4-1100 Sales of Merchandise 162,200,000
4-2100 Freight Collected 2,000,000

TOTAL 180,420,000 180,420,000

 PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
Page 1
EVIDENCE
DATE ACCOUNT POS REF DEBET CREDIT
NUM.

Dec 2018 2 FPJ12-1 Cost of Good Sold 38,000,000

Merchandise Inventory 38,000,000
5 RNP3-12 Account Payable 4,840,000
Merchandise Inventory 4,400,000
PPN Income 440,000
8 LPJ12-2 Cost of Good Sold 17,600,000
Merchandise Inventory 17,600,000

9 NK12-1 Cost of Good Sold 18,000,000

Merchandise Inventory 18,000,000
14 FPJ12-3 Cost of Good Sold 22,000,000
Merchandise Inventory 22,000,000
20 LPJ12-4 Cost of Good Sold 27,000,000
Merchandise Inventory 27,000,000

TOTAL 127,440,000 127,440,000

JOURNAL RECAPITULATION
ACC. NUM. ACCOUNT NAME DEBIT CREDIT
1-1310 Merchandise Inventory 127,000,000
2-1210 Account Payable 4,840,000
2-1320 PPN Income 440,000
5-1100 Cost of Good Sold 122,600,000

TOTAL 127,440,000 127,440,000

 PT CAHAYA
PETTY CASH
DECEMBER 2018

DEBET CREDIT
EVIDENCE
DATE DESCRIPTION ACCOUNT
NUMBER ACCOUNT NAME AMOUNT PETTY CASH
NUMBER

Dec 2018 2 VKK12-1 Company Advertising Advertising Expenses 6-1100 900,000 900,000
4 VKK12-2 Supplies Purchase Supplies 1-1320 950,000 950,000
5 VKK12-3 Telephone Nov 2018 Accruad Expense 2-1211 750,000 750,000
7 VKK12-4 Electricity Nov 2018 Accruad Expense 2-1211 850,000 850,000
8 VKK12-5 PAM Expense Nov 2018 Accruad Expense 2-1211 600,000 600,000
16 VKK12-6 Equiptment's Maintenance and Repair Maintenance and Repair Expense 6-2500 900,000 900,000

TOTAL 4,950,000 4,950,000

 INVENTORY CARD DECEMBER 2018
ITEM NUMBER : AU-N06UUUUUUUUUUITEM NAME : Acutren Plus

EVIDENCE IN OUT BALANCE

DATE DESCRIPTION
NUMBER UNIT UNIT PRICE AMOUNT UNIT UNIT PRICE AMOUNT UNIT UNIT PRICE
Dec 2018 1 Balance 80 1,000,000
2 FPJ12-1 Sales; Toko Andani 20 1,000,000 20,000,000 60 1,000,000
5 NP2-12 Purchase; PT Asoka 18 1,000,000 18,000,000 78 1,000,000
5 NPP3-12 Purchase Return 2 1,000,000 2,000,000 76 1,000,000
8 FPJ12-2 Sales; Toko Bahana 8 1,000,000 8,000,000 68 1,000,000
9 NK12-1 Sales 6 1,000,000 6,000,000 62 1,000,000
13 LI4-12 Purchase; PT Bharata 22 1,000,000 22,000,000 84 1,000,000
14 FPJ12-3 Sales; Toko Cempaka 10 1,000,000 10,000,000 74 1,000,000
20 FPJ12-4 Sales; Toko Dhira 15 1,000,000 15,000,000 59 1,000,000

INVENTORY CARD DECEMBER 2018

ITEM NUMBER : AU-N08UUUUUUUUUUITEM NAME : Oxone

EVIDENCE IN OUT BALANCE

DATE DESCRIPTION
NUMBER UNIT UNIT PRICE AMOUNT UNIT UNIT PRICE AMOUNT UNIT UNIT PRICE
Dec 2018 1 Balance 70 1,200,000
2 FPJ12-1 Sales; Toko Andani 15 1,200,000 18,000,000 55 1,200,000
5 NP2-12 Purchase; PT Asoka 10 1,200,000 12,000,000 65 1,200,000
5 NPP3-12 Purchase Return 2 1,200,000 2,400,000 63 1,200,000
8 FPJ12-2 Sales; Toko Bahana 8 1,200,000 9,600,000 55 1,200,000
9 NK12-1 Sales 10 1,200,000 12,000,000 45 1,200,000
13 LI4-12 Purchase; PT Bharata 20 1,200,000 24,000,000 65 1,200,000
10 FPJ12-3 Sales; Toko Cempaka 10 1,200,000 12,000,000 55 1,200,000
20 FPJ12-4 Sales; Toko Dhira 10 1,200,000 12,000,000 45 1,200,000
BALANCE
AMOUNT
80,000,000
60,000,000
78,000,000
76,000,000
68,000,000
62,000,000
84,000,000
74,000,000
59,000,000

BALANCE
AMOUNT
84,000,000
66,000,000
78,000,000
75,600,000
66,000,000
54,000,000
78,000,000
66,000,000
54,000,000
 PT CAHAYA
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE
DECEMBER 2018

NAME : Toko Andani CODE : C001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 44,000,000
2 Sales 65,400,000 109,400,000

NAME : Toko Bahana CODE : C002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 33,000,000
8 Sales 30,220,000 63,220,000
12 Payment 33,000,000 30,220,000

NAME : Toko Cempaka CODE : C003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 14 Sales 37,800,000 37,800,000

NAME : Toko Dhira CODE : C004

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 33,000,000
5 Payment 33,000,000 -
20 Sales 47,000,000 47,000,000
 PT CAHAYA
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
DECEMBER 2018

NAME : PT Asoka CODE : S001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 44,000,000
5 Purchase 33,000,000 77,000,000
5 Purchase Return 4,840,000 72,160,000
20 Payment 44,000,000 28,160,000

NAME : PT Bharata CODE : S002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 22,000,000
10 Payment 22,000,000 -
13 Purchase 50,600,000 50,600,000

NAME : PT Charaka CODE : S003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 2018 1 Balance 88,000,000
8 Payment 88,000,000 -
 PT CAHAYA
LEDGER
DECEMBER 31st, 2018

NAME : Cash In Bank ACC. NUM. : 1-1110

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Balance 276,120,000 276,120,000
31 CASH RECEIPT JOURNAL 242,380,000 518,500,000
31 CASH PAYMENT JOURNAL 194,195,000 324,305,000

NAME : Petty Cash ACC. NUM. : 1-1120

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 6,000,000 6,000,000
31 CASH PAYMENT JOURNAL 4,500,000 10,500,000
31 PETTY CASH 4,950,000 5,550,000

NAME : Accounts Receivable ACC. NUM. : 1-1210

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 110,000,000 110,000,000
31 CASH RECEIPT JOURNAL 66,000,000 44,000,000
31 SALES JOURNAL 180,420,000 224,420,000

NAME : Allowance for Doubtful Debt ACC. NUM. : 1-1220

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 7,200,000 7,200,000

NAME : Merchandise Inventory ACC. NUM. : 1-1310

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 164,000,000 164,000,000
31 PURCHASE JOURNAL 76,000,000 240,000,000
31 GENERAL JOURNAL 127,000,000 113,000,000

NAME : Supplies ACC. NUM. : 1-1320

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 13,600,000 13,600,000
 31 PETTY CASH 950,000 14,550,000

NAME : Prepaid Rent ACC. NUM. : 1-1410

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 3,000,000 3,000,000

NAME : Prepaid Insurance ACC. NUM. : 1-1420

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 8,000,000 8,000,000

NAME : Stock Investments ACC. NUM. : 1-2100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 670,000,000 670,000,000

NAME : Land ACC. NUM. : 1-3100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 550,000,000 550,000,000

NAME : Building at Costs ACC. NUM. : 1-3210

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 320,000,000 320,000,000
NAME : Building Accumulated Depr. ACC. NUM. : 1-3220
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 30,500,000 30,500,000

NAME : Vehicle at Costs ACC. NUM. : 1-3301

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 160,000,000 160,000,000
31 CASH RECEIPT JOURNAL 160,000,000 -

NAME : Vehicle Accumulated Depr. ACC. NUM. : 1-3302

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 10,000,000 10,000,000
31 CASH RECEIPT JOURNAL 10,000,000 -

NAME : Equiptment at Cost ACC. NUM. : 1-3401

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 130,000,000 130,000,000

NAME : Equiptment Accumulated Depr. ACC. NUM. : 1-3402

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 43,000,000 43,000,000
NAME : Credit Card ACC. NUM. : 2-1110
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 8,400,000 8,400,000
31 CASH PAYMENT JOURNAL 8,400,000 -

NAME : Accounts Payable ACC. NUM. : 2-1210

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 154,000,000 154,000,000
31 CASH PAYMENT JOURNAL 154,000,000 -
31 PURCHASE JOURNAL 83,600,000 83,600,000
31 GENERAL JOURNAL 4,840,000 78,760,000

NAME : Accruad Expenses ACC. NUM. : 2-1211

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 2,600,000 2,600,000
31 PETTY CASH 2,200,000 400,000

NAME : Income Tax Payable ACC. NUM. : 2-1212

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 31 CASH PAYMENT JOURNAL 185,000 185,000

NAME : PPN Outcome ACC. NUM. : 2-1310

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 147,400,000 147,400,000
31 CASH RECEIPT JOURNAL 2,760,000 150,160,000
31 SALES JOURNAL 16,220,000 166,380,000

NAME : PPN Income ACC. NUM. : 2-1320

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 112,200,000 112,200,000
31 PURCHASE JOURNAL 7,600,000 119,800,000
31 GENERAL JOURNAL 440,000 119,360,000
NAME : Bank Mandiri Loan (KUK) ACC. NUM. : 2-2100
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 200,000,000 200,000,000
31 CASH PAYMENT JOURNAL 18,000,000 182,000,000

NAME : Common Stock ACC. NUM. : 3-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 1,580,000,000 1,580,000,000

NAME : Retanined Earning ACC. NUM. : 3-1200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 106,000,000 106,000,000

NAME : Sales Of Merchandise ACC. NUM. : 4-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 1,109,000,000 1,109,000,000
31 CASH RECEIPT JOURNAL 27,600,000 1,136,600,000
31 SALES JOURNAL 162,200,000 1,298,800,000

NAME : Freight Collected ACC. NUM. : 4-2100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 15,000,000 15,000,000
31 CASH RECEIPT JOURNAL 350,000 15,350,000
31 SALES JOURNAL 2,000,000 17,350,000

NAME : Late Fee Collected ACC. NUM. : 4-2200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance
NAME : Sales Discount ACC. NUM. : 4-2300
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 17,000,000 17,000,000
31 CASH RECEIPT JOURNAL 330,000 17,330,000

NAME : Cost of Good Sold ACC. NUM. : 5-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 646,880,000
31 GENERAL JOURNAL 122,600,000 769,480,000

NAME : Freight Paid ACC. NUM. : 5-2000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 2,440,000 2,440,000

NAME : Purchase Discount ACC. NUM. : 5-3000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 2,180,000 2,180,000
31 CASH PAYMENT JOURNAL 1,760,000 3,940,000

NAME : Advertising Expense ACC. NUM. : 6-1100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 28,000,000 28,000,000
31 PETTY CASH 900,000 28,900,000

NAME : In Store Promotion Expense ACC. NUM. : 6-1200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 16,000,000 16,000,000
NAME : Untility Expense ACC. NUM. : 6-2100
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 14,400,000 14,400,000

NAME : Telephone Expense ACC. NUM. : 6-2200

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 10,800,000 10,800,000

NAME : Rent Expense ACC. NUM. : 6-2300

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 25,000,000 25,000,000

NAME : Supplies Expense ACC. NUM. : 6-2400

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 15,200,000 15,200,000

NAME : Maintenance and Repair Expense ACC. NUM. : 6-2500

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 20,000,000 20,000,000
31 PETTY CASH 900,000 20,900,000

NAME : Bad Bebt Expense ACC. NUM. : 6-2600

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 4,000,000 4,000,000
NAME : Depreciation Expense ACC. NUM. : 6-2700
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 27,500,000 27,500,000

NAME : Insurance Expense ACC. NUM. : 6-2800

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 13,000,000 13,000,000

NAME : Late Fee Expense ACC. NUM. : 6-2900

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance
31 CASH PAYMENT JOURNAL 440,000 440,000

NAME : Wages & Salaries ACC. NUM. : 6-3100

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 53,000,000 53,000,000
31 CASH PAYMENT JOURNAL 9,000,000 62,000,000

NAME : Interest Income ACC. NUM. : 8-1000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 7,000,000 7,000,000

NAME : Devidend Income ACC. NUM. : 8-2000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 17,000,000 17,000,000
NAME : Interest Expense ACC. NUM. : 9-1000
BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 8,140,000 8,140,000
31 CASH PAYMENT JOURNAL 1,800,000 9,940,000

NAME : Bank Service Charge ACC. NUM. : 9-2000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance 15,000,000 15,000,000

NAME : Gain/Loss Sales Vehicle ACC. NUM. : 9-4000

BALANCE
DATE DESCRIPTION POS REF DEBIT CREDIT
DEBIT CREDIT
Dec-18 Belance
31 CASH RECEIPT JOURNAL 4,000,000 4,000,000
 PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31st, 2018

CODE CUSTOMER BALANCE

C001 Toko Andani 109,400,000

C002 Toko Bahana 30,220,000
C003 Toko Cempaka 37,800,000
C004 Toko Dhira 47,000,000

TOTAL 224,420,000

PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31st, 2018

CODE SUPPLIER BALANCE

S001 PT Asoka 28,160,000

S002 PT Bharata 50,600,000
S003 PT Charaka

TOTAL 78,760,000

PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31st, 2018

CODE PRODUCT BALANCE

AU-N06 Acutren Plus 59,000,000

AU-N08 Oxone 54,000,000

TOTAL 113,000,000
 PT CAHAYA
TRIAL BALANCE
DECEMBER 2018

CODE ACCOUNT NAME DEBIT CREDIT

1-1110 Cash in Bank 324,305,000

1-1120 Petty Cash 5,550,000
1-1210 Account Receivable 224,420,000
1-1220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 113,000,000
1-1320 Supplies 14,550,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-2100 Stock Investment 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Cost 320,000,000
1-3220 Building Accumulated Depr. 30,500,000
1-3301 Vehicle at Cost
1-3302 Vehicle Accumulated Depr.
1-3401 Equiptment at Cost 130,000,000
1-3402 Equiptment Accumulated Depr. 43,000,000
2-1110 Credit Card
2-1210 Account Payable 78,760,000
2-1211 Accruad Expense 400,000
2-1212 Income Tax Payable 185,000
2-1213 PPN Payable
2-1310 PPN Outcome 166,380,000
2-1320 PPN Income 119,360,000
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 1,298,800,000
4-2100 Freight Collected 17,350,000
4-2200 Late Fee Collected
4-2300 Sales Discount 17,330,000
5-1100 Cost of Good Sold 769,480,000
5-2000 Freight Paid 2,440,000
5-3000 Purchase Discount 3,940,000
6-1100 Advertising Expense 28,900,000
6-1200 In Store Promotion Expense 16,000,000
CODE ACCOUNT NAME DEBIT CREDIT

6-2100 Utility Expense 14,400,000

6-2200 Telephone Expense 10,800,000
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
8-2000 Devidend 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 of Vehicle 4,000,000
TOTAL 3,538,515,000 3,538,515,000
 PT CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 2018

DATE ACCOUNT NAME REF DEBIT CREDIT

Des 31 Depreciation Expense 1,800,000
2018 Building Accumulated Depr. 1,000,000
Equipment Accum Dep 800,000
31 Supplies Expense 11,550,000
Supplies 11,550,000
31 Insurance expense 1,500,000
Prepaid Insurance 1,500,000
31 PPN Outcome 166,380,000
PPN Income 119,360,000
PPN Payable 47,020,000
Income Tax Expense 2,729,100
Income Tax Payable 2,729,100

TOTAL 183,959,100 183,959,100

 PT CAHAYA
WORKSHEET
DECEMBER 2018

TRIAL BALANCE ADJUSTMENT TB AFTER ADJUSTMENT GAIN/LOSS

CODE ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
1-1110 Cash in Bank 324,305,000 324,305,000
1-1120 Petty Cash 5,550,000 5,550,000
1-1210 Account Receivable 224,420,000 224,420,000
1-1220 Allowance for Doubtful Debt 7,200,000 7,200,000
1-1310 Merchandise Inventory 113,000,000 113,000,000
1-1320 Supplies 14,550,000 11,550,000 3,000,000
1-1410 Prepaid Rent 3,000,000 3,000,000
1-1420 Prepaid Insurance 8,000,000 1,500,000 6,500,000
1-2100 Stock Investment 670,000,000 670,000,000
1-3100 Land 550,000,000 550,000,000
1-3210 Building at Cost 320,000,000 320,000,000
1-3220 Building Accumulated Depr. 30,500,000 1,000,000 31,500,000
1-3301 Vehicle at Cost -
1-3302 Vehicle Accumulated Depr. -
1-3401 Equiptment at Cost 130,000,000 130,000,000
1-3402 Equiptment Accumulated Depr. 43,000,000 800,000 43,800,000
2-1110 Credit Card -
2-1210 Account Payable 78,760,000 78,760,000
2-1211 Accruad Expense 400,000 400,000
2-1212 Income Tax Payable 185,000 2,729,100 2,914,100
2-1213 PPN Payable - 47,020,000 47,020,000
 TRIAL BALANCE ADJUSTMENT TB AFTER ADJUSTMENT GAIN/LOSS
CODE ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
2-1310 PPN Outcome 166,380,000 166,380,000 -
2-1320 PPN Income 119,360,000 119,360,000
2-2100 Bank Mandiri Loan (KUK) 182,000,000 182,000,000
3-1100 Common Stock 1,580,000,000 1,580,000,000
3-1200 Retained Earning 106,000,000 106,000,000
3-1300 Income Summary -
4-1100 Sales of Merchandise 1,298,800,000 1,298,800,000 -
4-2100 Freight Collected 17,350,000 17,350,000 -
4-2200 Late Fee Collected - -
4-2300 Sales Discount 17,330,000 17,330,000 17,330,000
5-1100 Cost of Good Sold 769,480,000 769,480,000 769,480,000
5-2000 Freight Paid 2,440,000 2,440,000 2,440,000
5-3000 Purchase Discount 3,940,000 3,940,000 -
6-1100 Advertising Expense 28,900,000 28,900,000 28,900,000
6-1200 In Store Promotion Expense 16,000,000 16,000,000 16,000,000
6-2100 Utility Expense 14,400,000 14,400,000 14,400,000
6-2200 Telephone Expense 10,800,000 10,800,000 10,800,000
6-2300 Rent Expense 25,000,000 25,000,000 25,000,000
6-2400 Supplies Expense 15,200,000 11,550,000 26,750,000 26,750,000
6-2500 Maintenance and Repair Expense 20,900,000 20,900,000 20,900,000
6-2600 Bad Debt Expense 4,000,000 4,000,000 4,000,000
6-2700 Depreciation Expense 27,500,000 1,800,000 29,300,000 29,300,000
6-2800 Insurance Expense 13,000,000 1,500,000 14,500,000 14,500,000
6-2900 Late Fee Expense 440,000 440,000 440,000
6-3100 Wages & Salaries 62,000,000 62,000,000 62,000,000
8-1000 Interest Income 7,000,000 7,000,000 -
8-2000 Devidend Income 17,000,000 17,000,000 -
 TRIAL BALANCE ADJUSTMENT TB AFTER ADJUSTMENT GAIN/LOSS
CODE ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
9-1000 Interest Expense 9,940,000 9,940,000 9,940,000
9-2000 Bank Service Charge 15,000,000 15,000,000 15,000,000
9-3000 Income Tax Expense 2,729,100 2,729,100 2,729,100
9-4000 Gain/Loss Sales of Vehicle 4,000,000 4,000,000 4,000,000
-
-
-
TOTAL 3,538,515,000 3,538,515,000 183,959,100 183,959,100 3,423,684,100 3,423,684,100 1,073,909,100
GAIN/LOSS 270,180,900
TOTAL 1,344,090,000

-
N/LOSS BALANCE SHEET
CREDIT DEBIT CREDIT
324,305,000 -
5,550,000 -
224,420,000 -
- 7,200,000
113,000,000 -
3,000,000 -
3,000,000 -
6,500,000 -
670,000,000 -
550,000,000 -
320,000,000 -
- 31,500,000
- -
- -
130,000,000 -
- 43,800,000
- -
- 78,760,000
- 400,000
- 2,914,100
- 47,020,000
N/LOSS BALANCE SHEET
CREDIT DEBIT CREDIT
- -
- -
- 182,000,000
- 1,580,000,000
- 106,000,000
- -
1,298,800,000
17,350,000
-
-
-
-
3,940,000
-
-
-
-
-
-
-
-
-
-
-
-
7,000,000
17,000,000
N/LOSS BALANCE SHEET
CREDIT DEBIT CREDIT
-
-
-
-
-
-
-
1,344,090,000 2,349,775,000 2,079,594,100
270,180,900
1,344,090,000 2,349,775,000 2,349,775,000
 PT CAHAYA
INCOME STATEMENT
DECEMBER 2018

Sales
Sales of Merchandise Rp 1,298,800,000.00
Freight Collected Rp 17,350,000.00
Sales Discount Rp (17,330,000.00)
Rp 1,298,820,000.00
Cost of Goods Sold
Cost of Goods Sold Rp 769,480,000.00
Freight Paid Rp 2,440,000.00
Purchase Discount Rp (3,940,000.00)
Rp (767,980,000.00)
Rp 530,840,000.00
Expenses
Advertising Expense Rp 28,900,000.00
In Store Promotion Expense Rp 16,000,000.00
Utility Expense Rp 14,400,000.00
Telephone Expense Rp 10,800,000.00
Rent Expense Rp 25,000,000.00
Supplies Expense Rp 26,750,000.00
Maintenance and Repair Expense Rp 20,900,000.00
Bad Debt Expense Rp 4,000,000.00
Depreciation Expense Rp 29,300,000.00
Insurance Expense Rp 14,500,000.00
Late Fee Expense Rp 440,000.00
Wages & Salaries Rp 62,000,000.00
 Rp (252,990,000.00)
Rp 277,850,000.00
Other Income
Interest Income Rp 7,000,000.00
Devidend Income Rp 17,000,000.00
Rp 24,000,000.00
Other Expenses
Interest Expense Rp 9,940,000.00
Bank Service Charge Rp 15,000,000.00
Income Tax Expense Rp 2,729,100.00
Gain/Loss Sales of Vehicle Rp 4,000,000.00
Rp (31,669,100.00)
Others Rp (7,669,100.00)
Net Profit Rp 270,180,900.00
 PT CAHAYA
RETAINED EARNING STATEMENT
DECEMBER 2018

Retained Earning December 1st 2018

106,000,000

Profit/Loss
270,180,900

Retained Earning December 31st 2018

376,180,900
 PT CAHAYA
BALANCE SHEET
DECEMBER 2018

AKTIVA PASIVA
ACCOUNT AMOUNT ACCOUNT
Cash in Bank Credit Card
324,305,000
Petty Cash Account Payable
5,550,000
Account Receivable Accruad Expense
224,420,000
Allowance for Doubtful Debt Income Tax Payable
(7,200,000)
Merchandise Inventory PPN Payable
113,000,000
Supplies PPN Outcome
3,000,000
Prepaid Rent PPN Income
3,000,000
Prepaid Insurance Bank Mandiri Loan (KUK)
6,500,000
Stock Investment Common Stock
670,000,000
Land Retained Earning
550,000,000
Building at Cost Income Summary
320,000,000
Building Accumulated Depr.
(31,500,000)
Vehicle at Cost
-
Vehicle Accumulated Depr.
-
Equiptment at Cost
130,000,000
Equiptment Accumulated Depr. (43,800,000)
Total 2,267,275,000
AMOUNT

78,760,000

400,000

2,914,100

47,020,000

182,000,000

1,580,000,000

376,180,900

-
2,267,275,000
 PT CAHAYA
CASH FLOW
DECEMBER 2018

Operational Activity
Account Receivable Rp 65,670,000.00
Sales Rp 30,710,000.00
Account Payable Rp (152,680,000.00)
Wages & Salaries Rp (8,815,000.00)
Supplies Rp (950,000.00)
Accruad Expense Rp (2,200,000.00)
Advertising Expense Rp (900,000.00)
Maintenance and Repair Expense Rp (900,000.00)
Rp (70,065,000.00)

Investment Activity
Vehicle Sales Rp 146,000,000.00
Credit Card Rp (8,400,000.00)
Rp 137,600,000.00

Funding Activity
Bank Mandiri Loan (KUK) Rp (19,800,000.00)
Rp (19,800,000.00)
Rp 47,735,000.00
Standard Balance Sheet Dec 1st 2018 Rp 282,120,000.00
Standard Balance Sheet Dec 31st 2018 Rp 329,855,000.00
 PT CAHAYA
CLOSING ENTRIES
DECEMBER 2018

DATE ACCOUNT REF DEBIT

Dec-18 31 Sales Of Merchandise 1,298,800,000
Income Summary
31 Freight Collected 17,350,000
Income Summary
31 Income Summary 17,330,000
Sales Discount
31 Income Summary 769,480,000
Cost of Good Sold
31 Income Summary 2,440,000
Freight Paid
31 Purchase Discount 3,940,000
Income Summary
31 Income Summary 252,990,000
Advertising Expense
In Store Promotion Expense
Utility Expense
Telephone Expense
Rent Expense
Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Late Fee Expense
Wages & Salaries
31 Interest Income 7,000,000
Income Summary
31 Devidend Income 17,000,000
Income Summary
31 Income Summary 9,940,000
Interest Expense
31 Income Summary 15,000,000
Bank Service Charge
31 Income Summary 2,729,100
 Income Tax Expense
31 Income Summary 270,180,900
Retained Earning
TOTAL 2,684,180,000
 CREDIT

1,298,800,000

17,350,000

17,330,000

769,480,000

2,440,000

3,940,000

28,900,000
16,000,000
14,400,000
10,800,000
25,000,000
26,750,000
20,900,000
4,000,000
29,300,000
14,500,000
440,000
62,000,000

7,000,000

17,000,000

9,940,000

15,000,000
 2,729,100

270,180,900
2,684,180,000
 PT CAHAYA
TRIAL BALANCE AFTER CLOSING
DECEMBER 2018

KODE NAMA AKUN DEBET CREDIT

1-1110 Cash in Bank 324,305,000
1-1120 Petty Cash 5,550,000
1-1210 Account 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 Investment 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Cost 320,000,000
1-3220 Building Accumulated Depr. 31,500,000
1-3301 Vehicle at Cost -
1-3302 Vehicle Accumulated Depr. -
1-3401 Equiptment at Cost 130,000,000
1-3402 Equiptment Accumulated Depr. 43,800,000
2-1110 Credit Card -
2-1210 Account Payable 78,760,000
2-1211 Accruad Expense 400,000
2-1212 Income Tax Payable 2,914,100
2-1213 PPN Payable 47,020,000
2-1310 PPN Outcome -
2-1320 PPN Income -
2-2100 Bank Mandiri Loan (KUK) 182,000,000
3-1100 Common Stock 1,580,000,000
3-1200 Retained Earning 376,180,900
3-1300 Income Summary -
TOTAL 2,349,775,000 2,349,775,000