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PT CAHA

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

Cost Of Goods Sold


11 BKM12-2 Tuan Suyoto 146,000,000 Vehicle Accum Dep.
Loss Sale Vehicle
12 BKM12-3 Toko Bahana 33,000,000

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.

4-1200 330,000 33,000,000


Sales 4-1100
PPN Outcome 2-1310
Freight Collected 8-3000
5-1100 18,000,000 Merchandise Inventory 1-1310
1-3302 10,000,000 Vehicle At Cost 1-3301
9-5000 4,000,000
33,000,000

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

TOTAL 104,600,000 180,420,000


ACCOUNT NUMBER 5-1100 1-1210
HAYA
OURNAL
ER, 2008
( In Rupiah ) RECAP
CREDIT DEBIT
MERCHANDISE FREIGHT ACC NO
SALES PPN Outcome
INVENTORY COLLECTED 5-1100
1-1210
38,000,000 59,000,000 500,000 5,900,000
17,600,000 27,200,000 300,000 2,720,000
22,000,000 34,000,000 400,000 3,400,000
27,000,000 42,000,000 800,000 4,200,000
TOTAL
104,600,000 162,200,000 2,000,000 16,220,000
1-1310 4-1100 8-3000 2-1310
RECAPITULATION
DEBIT CREDIT
TOTAL ACC NO TOTAL
104,600,000 1-1310 104,600,000
180,420,000 4-1100 162,200,000
8-3000 2,000,000
2-1310 16,220,000

285,020,000 TOTAL 285,020,000


PT CAHAYA
CASH PAYMENT JOU
DECEMBER, 200
( In Rupiah )
DEBIT
DATE INVOICE NO DESCRIPTION CHECK NO. ACCOUNT
PAYABLE
2001
DEC 8 BKK12-1 PT Charaka C12-1 88,000,000
10 BKK12-2 PT Bharata C12-2 22,000,000
20 BKK12-3 PT Asoka C12-3 44,000,000
30 BKK12-4 City BANK C12-4
31 BKK12-5 Bank LOAN C12-5

31 BKK12-6 Salaries C12-6


31 BKK12-7 Petty Cash C12-7
TOTAL 154,000,000
ACCOUNT NUMBER 2-1210
PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2008
( In Rupiah )
DEBIT CREDIT
OTHERS OTHERS
ACCOUNT ACC NO. AMOUNT ACCOUNT ACC NO. AMOUNT

Purchase Discount 5-3000 1,760,000

Late Fee Expense 9-2000 440,000


Credit Card 2-1110 8,400,000
Bank Mandiri Loan 2-2100 18,000,000
Interest Expense 9-1000 1,800,000
Wages & Salaries 6-3100 9,000,000 Income Tax Payable 2-1212 185,000
Petty Cash 1-1120 4,950,000
42,590,000 1,945,000
RECAPITULATION
DEBIT CREDIT
CASH IN BANK
ACC NO TOTAL ACC NO TOTAL
2-1210 154,000,000 1-1110 194,645,000
86,240,000 9-2000 440,000 5-3000 1,760,000
22,000,000 2-1110 8,400,000 2-1212 185,000
44,440,000 2-2100 18,000,000
8,400,000 9-1000 1,800,000
6-3100 9,000,000
19,800,000
1-1120 4,950,000
8,815,000 TOTAL 196,590,000 TOTAL 196,590,000
4,950,000
194,645,000
1-1110
PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2008
( In Rupiah )
DEBIT
DATE INVOICE NO DESCRIPTION MERCHANDISE
PPN Income
INVENTORY
2001
DEC 5 NP2-12 PT ASOKA 32,300,000 3,230,000
13 L14-12 PT Bharata 46,000,000 4,600,000

TOTAL 78,300,000 7,830,000


ACCOUNT NUMBER 1-1310 1-1500
( In Rupiah )
CREDIT RECAPITULATION
ACCOUNT DEBIT CREDIT
PAYABLE ACC NO TOTAL ACC NO TOTAL
1-1310 78,300,000 2-1210 86,130,000
35,530,000 1-1500 7,830,000
50,600,000 TOTAL 86,130,000 TOTAL 86,130,000

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

TOTAL 5,170,000 5,170,000


RECAPITULATION
DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
2-1210 5,170,000 1-1500 470,000
1-1310 4,700,000

TOTAL 5,170,000 TOTAL 5,170,000


PT CAHAYA
PETTY CASH
DECEMBER, 2008

DATE INVOICE NO DESCRIPTION

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

Advertising Expense 6-1000 900,000 900,000


Store Supplies 1-1320 950,000 950,000
Accrued Expense 2-1211 750,000 750,000
Accrued Expense 2-1211 850,000 850,000
Accrued Expense 2-1211 600,000 600,000
Maintenance and Repair Expense 6-2500 900,000 900,000

TOTAL 4,950,000 4,950,000


PT CAHAYA
INVENTORY CARD
NAME : Acutren Plus Kode AU-N06
DECEMBER, 2008
( In Rupiah )

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

5 BM12-1 Retur PT ASOKA -2 1,100,000 (2,200,000)

8 FPJ12-2 Toko Bahana 8

9 NK12-1 Toko Pananjung 6

13 L14-12 PT Bharata 22 1,000,000 22,000,000

14 FPJ12-3 Toko Cempaka 10

20 FPJ12-4 Toko Dhira 15


RD
de AU-N06
008

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

5 BM12-1 Retur PT ASOKA -2 1,250,000 (2,500,000)

8 FPJ12-2 Toko Bahana 8

9 NK12-1 Toko Pananjung 10

13 L14-12 Toko Bharata 20 1,200,000 24,000,000

14 FPJ12-3 Toko Cempaka 10

20 FPJ12-4 Toko Dhira 10


RD
: AU-N08
008

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)

Nama : Toko Andani Kode : C001


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 44,000,000 44,000,000
2 FPJ12-1 65,400,000 109,400,000

Nama : Toko Bahana Kode : C002


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 33,000,000 33,000,000
8 FPJ12-2 30,220,000 63,220,000
12 BKM12-1 33,000,000 30,220,000

Nama : Toko Cempaka Kode : C003


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 14 FPJ12-3 37,800,000 37,800,000

Nama : Toko Dhira Kode : C004


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 33,000,000 33,000,000
5 BKM12-1 33,000,000 -
20 FPJ12-3 47,000,000 47,000,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2008
(In Rupiah)

Nama : PT Asoka Kode : S001


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 44,000,000 44,000,000
20 Payment(BKK12-3) 44,000,000 -

Nama : PT Bharata Kode : S002


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 22,000,000 22,000,000
10 Payment(BKK12-2) 22,000,000 -
13 L14-12 50,600,000 50,600,000

Nama : PT Charaka Kode : S003


Balance
Date Description Ref Debit Credit
Debit Credit
2001
DEC 1 Balance 88,000,000 88,000,000
8 Payment(BKK12-1) 88,000,000 -
PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
31-Dec-08
(In rupiah)

NO CUSTOMER BALANCE

1 Toko Andani 109,400,000


2 Toko Bahana 30,220,000
3 Toko Cempaka 37,800,000
4 Toko Dhira 47,000,000
Total ……………… 224,420,000

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)

CODE PRODUCT BALANCE

AU-N06 Acutren Plus 60,600,000


AU-N08 Oxone 54,400,000
Total ……………… 115,000,000
PT CAHAYA
LEDGER
31 DECEMBER 2008
(In Rupiah)

Nama : Cash In Bank Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 276,120,000
31 CRJ 242,380,000 518,500,000
31 CPJ 194,645,000 323,855,000

Nama : Petty Cash Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 6,000,000
31 Petty Cash 4,950,000 1,050,000
31 CPJ 4,950,000 6,000,000

Nama : Account Receivable Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 110,000,000
31 CRJ 66,000,000 44,000,000
31 SJ 180,420,000 224,420,000

Nama : Allowance of Doubtful Debt Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
Nama : Merchandise Inventory Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 164,000,000
5 GJ 4,700,000 159,300,000
9 CRJ 18,000,000 141,300,000
31 SJ 104,600,000 36,700,000
31 PJ 78,300,000 115,000,000

Nama : STORE SUPPLIES Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 13,600,000
31 Petty Cash 950,000 14,550,000

Nama : Prepaid Rent Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 3,000,000

Nama : Prepaid Insurance Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 8,000,000

Nama : PPN Income Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 112,200,000
5 GJ 470,000 111,730,000
31 PJ 7,830,000 119,560,000

Nama : STOCK INVESTMENT Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 670,000,000

Nama : Land Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 550,000,000

Nama : Building At Cost Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 320,000,000

Nama : BUILDING ACCUM DEP Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB

Nama : VEHICLE AT COST Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 160,000,000
11 CRJ 160,000,000 -

Nama : VEHICLE ACCUM DEP Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
11 CRJ 10,000,000

Nama : EQUIPMENT AT COST Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 130,000,000

Nama : EQUIPMENT ACCUM DEP Nomor :


DEBIT KREDIT BALANCE
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB

Nama : CREDIT CARD Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
30 CPJ 8,400,000 -

Nama : ACCOUNT PAYABLE Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
5 GJ 5,170,000
31 PJ 86,130,000
31 CPJ 154,000,000

Nama : ACCRUED EXPENSE Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
5 Petty Cash 750,000
7 Petty Cash 850,000
8 Petty Cash 600,000

Nama : Income Tax Payable Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 31 CPJ 185,000

Nama : PPN Payable Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC

Nama : PPN Outcome Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
9 CRJ 2,760,000
31 SJ 16,220,000
Nama : Bank Mandiri Loan Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
31 CPJ 18,000,000

Nama : Common Stock Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB

Nama : RETAINED EARNING Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB

Nama : Current Year Earning Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC

Nama : Sales Of Merchandise Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
9 CRJ 27,600,000
31 SJ 162,200,000
Nama : Sales Discount Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 17,000,000
5 CRJ 330,000 17,330,000

Nama : COST OF GOODS SOLD Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 646,880,000
9 CRJ 18,000,000 664,880,000
31 SJ 104,600,000 769,480,000

Nama : Freight Paid Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 2,440,000

Nama : Purchases Discount Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
10 CPJ 1,760,000

Nama : Advertising Expenses Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 28,000,000
2 Petty Cash 900,000 28,900,000
Nama : In Store Promotion Expense Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 16,000,000

Nama : Utility Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 14,400,000

Nama : Telephone Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 10,800,000

Nama : Rent Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 25,000,000

Nama : Supplies Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 15,200,000

Nama : Maintenance and Repair Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 20,000,000
16 Petty Cash 900,000 20,900,000

Nama : Bad Debt Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 4,000,000

Nama : Depreciation Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 27,500,000

Nama : Insurance Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 13,000,000

Nama : Wages and Salaries Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 53,000,000
31 CPJ 9,000,000 62,000,000

Nama : Interest Income Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
DATE DESCRIPTION POS REF
Rp Rp Rp
2001
DEC 1 TB

Nama : Deviden Income Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB

Nama : Freight Collected Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB
9 CRJ 350,000
31 SJ 2,000,000

Nama : Interest Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 1 TB 8,140,000
31 CPJ 1,800,000 9,940,000

Nama : Late Fee Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 20 CPJ 440,000 440,000

Nama : Bank Service Charge Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
DATE DESCRIPTION POS REF
Rp Rp Rp
2001
DEC 1 TB 15,000,000

Nama : Income Tax Expense Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC

Nama : Gain/Loss Sales Vehicle Nomor :


BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2001
DEC 11 CRJ 4,000,000 4,000,000
1-1100
BALANCE
KREDIT
Rp

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

TOTAL 3,540,715,000 3,540,715,000