CASH RECEIPT
DECEMBER
DEBIT
DATE INVOICE NO DESCRIPTION OTHERS
CASH IN BANK
ACCOUNT
2001
DEC 5 BKM12-1 Toko Dhira 32,670,000 Sales Discount
9 NK12-1 Toko Pananjung 30,710,000
TOTAL 242,380,000
ACCOUNT NUMBER 1-1110
PT CAHAYA
CASH RECEIPT JOURNAL
DECEMBER, 2008
( In Rupiah
EBIT CREDIT
OTHERS ACCOUNT OTHERS
ACC NO. AMOUNT RECEIVABLE ACCOUNT ACC NO.
32,330,000 66,000,000
1-1210
( In Rupiah )
RECAPITULATION
OTHERS DEBIT CREDIT
AMOUNT ACC NO TOTAL ACC NO
1-1110 242,380,000 1-1210
4-1200 330,000 4-1100
27,600,000 1-3302 10,000,000 2-1310
2,760,000 9-5000 4,000,000 1-1310
350,000 5-1100 18,000,000 1-3301
18,000,000 8-3000
160,000,000
TOTAL 274,710,000 TOTAL
208,710,000
PITULATION
CREDIT
TOTAL
66,000,000
27,600,000
2,760,000
18,000,000
160,000,000
350,000
274,710,000
PT CAHAYA
SALES JOURNAL
DECEMBER, 2008
DEBIT
DATE INVOICE NO DESCRIPTION COST OF GOOD ACCOUNT
SOLDS RECEIVABLE
2001
DEC 2 FPJ12-1 Toko Andani 38,000,000 65,400,000
8 FPJ12-2 Toko Bahana 17,600,000 30,220,000
14 FPJ12-3 Toko Cempaka 22,000,000 37,800,000
20 FPJ12-4 Toko Dhira 27,000,000 47,000,000
86,130,000
2-1210
PT CAHAYA
GENERAL JOURNAL
DECEMBER 2008
( In Rupiah )
DATE INVOICE NO DESCRIPTION REFF DEBIT CREDIT
2001
DEC 5 RNP13-12 Account Payable 2-1210 5,170,000
PPN Income 1-1500 470,000
Merchandise Inventory 1-1310 4,700,000
2018
DEC 2 VKK12-1 Advertising-Percetakan Perdana
4 VKK12-2 Store Supplies-Toko Neo Grafika
5 VKK12-3 PT. Telkom
7 VKK12-4 PT. PLN
8 VKK12-5 PDAM
16 VKK12-6 Service "Banhur"
PT CAHAYA
PETTY CASH
DECEMBER, 2008
( In Rupiah )
DEBIT CREDIT
ACCOUNT ACCOUNT NO. TOTAL PETTY CASH
IN OUT
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT
2001
DEC 1 Balance
2 FPJ12-1 Toko Andani 20
5 NP2-12 PT ASOKA 18 1,100,000 19,800,000
METODE : FIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
80 1,000,000 80,000,000
1,000,000 20,000,000 60 1,000,000 60,000,000
60 1,000,000 60,000,000
18 1,100,000 19,800,000
60 1,000,000 60,000,000
16 1,100,000 17,600,000
1,000,000 8,000,000 52 1,000,000 52,000,000
16 1,100,000 17,600,000
1,000,000 6,000,000 46 1,000,000 46,000,000
16 1,100,000 17,600,000
46 1,000,000 46,000,000
16 1,100,000 17,600,000
22 1,000,000 22,000,000
1,000,000 10,000,000 36 1,000,000 36,000,000
16 1,100,000 17,600,000
22 1,000,000 22,000,000
1,000,000 15,000,000 21 1,000,000 21,000,000
16 1,100,000 17,600,000
22 1,000,000 22,000,000
TOTAL 59 60,600,000
PT CAHAYA
INVENTORY CARD
NAME : Oxone KODE : AU-N08
DECEMBER, 2008
( In Rupiah )
IN OUT
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT
2001
DEC 1 Balance
2 FPJ12-1 Toko Andani 15
5 NP2-12 PT ASOKA 10 1,250,000 12,500,000
METODE : FIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
70 1,200,000 84,000,000
1,200,000 18,000,000 55 1,200,000 66,000,000
55 1,200,000 66,000,000
10 1,250,000 12,500,000
55 1,200,000 66,000,000
8 1,250,000 10,000,000
1,200,000 9,600,000 47 1,200,000 56,400,000
8 1,250,000 10,000,000
1,200,000 12,000,000 37 1,200,000 44,400,000
8 1,250,000 10,000,000
37 1,200,000 44,400,000
8 1,250,000 10,000,000
20 1,200,000 24,000,000
1,200,000 12,000,000 27 1,200,000 32,400,000
8 1,250,000 10,000,000
20 1,200,000 24,000,000
1,200,000 12,000,000 17 1,200,000 20,400,000
8 1,250,000 10,000,000
20 1,200,000 24,000,000
TOTAL 45 54,400,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2008
(In Rupiah)
NO CUSTOMER BALANCE
PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
31-Dec-08
(In rupiah)
NO CUSTOMER BALANCE
1 PT Asoka -
2 PT Bharata 50,600,000
3 PT Charaka -
Total ……………… 50,600,000
PT CAHAYA
LIST OF INVENTORY BALANCE
31-Dec-08
(In rupiah)
1-1200
BALANCE
KREDIT
Rp
1-1300
BALANCE
KREDIT
Rp
1-1400
BALANCE
KREDIT
Rp
7,200,000
1-1500
BALANCE
KREDIT
Rp
1-1600
BALANCE
KREDIT
Rp
1-1700
BALANCE
KREDIT
Rp
1-1800
BALANCE
KREDIT
Rp
1-1500
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-3100
BALANCE
KREDIT
Rp
1-3210
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
30,500,000
1-3301
BALANCE
KREDIT
Rp
1-3302
BALANCE
KREDIT
Rp
10,000,000
-
1-3401
BALANCE
KREDIT
Rp
1-3402
BALANCE
KREDIT
Rp
43,000,000
2-1100
BALANCE
KREDIT
Rp
8,400,000
2-1210
BALANCE
KREDIT
Rp
154,000,000
148,830,000
234,960,000
80,960,000
2-1211
BALANCE
KREDIT
Rp
2,600,000
1,850,000
1,000,000
400,000
2-1212
BALANCE
KREDIT
Rp
185,000
2-1213
BALANCE
KREDIT
Rp
2-1310
BALANCE
KREDIT
Rp
147,400,000
150,160,000
166,380,000
2-2100
BALANCE
KREDIT
Rp
200,000,000
182,000,000
3-1100
BALANCE
KREDIT
Rp
1,580,000,000
3-1200
BALANCE
KREDIT
Rp
106,000,000
3-1300
BALANCE
KREDIT
Rp
4-1100
BALANCE
KREDIT
Rp
1,109,000,000
1,136,600,000
1,298,800,000
4-1200
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-2000
BALANCE
KREDIT
Rp
5-3000
BALANCE
KREDIT
Rp
2,180,000
3,940,000
6-1000
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1220
BALANCE
KREDIT
Rp
6-2300
BALANCE
KREDIT
Rp
6-2400
BALANCE
KREDIT
Rp
6-2500
BALANCE
KREDIT
Rp
Jun-00
BALANCE
KREDIT
Rp
6-2700
BALANCE
KREDIT
Rp
6-2800
BALANCE
KREDIT
Rp
6-3100
BALANCE
KREDIT
Rp
8-1000
BALANCE
KREDIT
Rp
7,000,000
8-2000
BALANCE
KREDIT
Rp
17,000,000
8-3000
BALANCE
KREDIT
Rp
15,000,000
15,350,000
17,350,000
9-1000
BALANCE
KREDIT
Rp
9-2000
BALANCE
KREDIT
Rp
9-3000
BALANCE
KREDIT
Rp
9-4000
BALANCE
KREDIT
Rp
9-5000
BALANCE
KREDIT
Rp
PT CAHAYA
TRIAL BALANCE
DESEMBER 31, 2008
(in rupiah)
ACC
ACCOUNT NAME DEBIT CREDIT
NO.
1-1110 Cash in Bank 323,855,000
1-1120 Petty Cash 6,000,000
1-1210 Accounts Receivable 224,420,000
11220 Allowance for Doubtful Debt 7,200,000
1-1310 Merchandise Inventory 115,000,000
1-1320 Store Supplies 14,550,000
1-1410 Prepaid Rent 3,000,000
1-1420 Prepaid Insurance 8,000,000
1-1500 PPN Income 119,560,000
1-2100 Stock Investments 670,000,000
1-3100 Land 550,000,000
1-3210 Building at Costs 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 Accounts Payable 80,960,000
2-1211 Accruad expenses 400,000
2-1212 Income Tax Payable 185,000
2-1310 PPN Outcome 166,380,000
2-2100 Bank Mandiri Loan (KUK) 182,000,000
3-1100 Common Stock 1,580,000,000
3-1200 Retained Earning 106,000,000
4-1100 Sales of Merchandise 1,298,800,000
4-1200 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
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
6-3100 Wages & Salaries 62,000,000
8-1000 Interest Income 7,000,000
8-2000 Devidend Income 17,000,000
8-3000 Freight Collected 17,350,000
9-1000 Interest Expense 9,940,000
9-2000 Late Fee Expense 440,000
9-3000 Bank Service Charge 15,000,000
9-4000 Income Tax Expense -
9-5000 Gain/Loss Sales Vehicle 4,000,000