INFORMASI UMUM PT CAHAYA DEWATA

Identitas Perusahaan Informasi Pajak

Nama Perusahaan PT CAHAYA DEWATA NPWP/NPPKP :
Alamat : Jl. Tukad Irawadi XXIII No. Tanggal Pengukuhan PKP :
Kota : Denpasar, Bali Nomor Seri Fakur Pajak :
No. Telepon : (0361) 12345 Kode Cabang :
No Fax : (0361) 045678 Jenis Usaha :
Email Address : ptcahayadewata@gmail.com KLU SPT :
Informasi Akunansi Pilihan
Periode : Dec-19 Mata Uang :
Per : 31-Dec-19 Bahasa :
DEWATA

49.272.881.903.000/49.272.881.903.000
1/1/2015
900-14-51359011
0
Perdagangan
62534

(dalam rupiah)
Inggris
 PT CAHAYA DEWATA
CHART OF ACCOUNT

NO AKUN NAMA AKUN ACCOUNT NAME

11110 Kas di Bank Cash in Bank
11120 Kas Kecil Petty Cash
11210 Piutang Dagang Accounts Receivable
11220 Penyisihan/Cadangan Kerugian Piutang Allowance for Doubtful Debt
11310 Persediaan Barang Dagangan Merchandise Inventory
11320 Perlengkapan Toko Supplies
11410 Asuransi Dibayar Dimuka Prepaid Rent
11420 Sewa Dibayar Dimuka Prepaid Insurance
12100 Investasi dalam Saham Stock Invesment
13100 Tanah Land
13210 Gedung Building a cost
13220 Akumulasi Penyusutan Gedung Building Accumulated Depreciation
13301 Kendaraan Vehicle at Cost
13302 Akumulasi Penyusutan Kendaraan Vehicle Accumulatied Depeciation
13401 Peralatan Equipment
13402 Akumulasi Penyusutan Peralatan Equipment Accumulated Depreciation
21110 Kartu Kredit Credit Card
21210 Utang Dagang Accounts Payable
21211 Utang Biaya Accruad Expense
21212 Utang Pajak Penghasilan (PPh) Income Tax Payable
21213 Utang PPN PPN Payable
21310 PPN Keluaran PPN Outcome
21320 PPN Masukan PPN Income
22100 Utang Jangka Panjang Bank Mandiri Loan
31100 Modal Saham Common Stock
31200 Laba Ditahan Retained Earning
31300 Ikhtisar Laba Rugi Income Summary
41100 Penjualan Barang Dagangan Sales of Merchandise
42100 Pendapatan Angkutan Freight Collected
42200 Pendapatan Denda Late Fee Collected
42300 Potongan Penjualan Sales Discount
51100 Beban Pokok Penjualan Cost Of Goods Sold
52000 Beban Transportasi Pembelian Freight Paid
53000 Diskon Pembelian Purchase Discount
61000 Beban Iklan Advertising Expenses
61200 Beban Promosi Toko In Store Promotion Expenses
61210 Beban Lain-lain Utility Expenses
61220 Beban Telepon Telepon Expenses
62300 Beban Sewa Rent Expenses
62400 Beban Perlengkapan Supplies Expenses
62500 Beban Reparasi Maintenance and Repair Expenses
62600 Beban Kerugian Piutang Bad Debt Expenses
62700 Beban Depresiasi Aset Tetap Depreciation Expenses
62800 Beban Asuransi Insurance Expenses
62900 Beban Denda Late Fee Expenses
63100 Beban Upah dan Gaji Wages & Salaries
81000 Pendapatan Bunga Interest Income
82000 Pendapatan Dividen Dividend Income
91000 Beban Bunga Interest Expenses
92000 Beban Administrasi Bank Bank Service Charge
93000 Beban Pajak Penghasilan (PPh) Income Tax Expenses
94000 Laba Rugi Penjualan Kendaraan Gain/Loss Sales Vehicle
Total
YA DEWATA
F ACCOUNT

KLASIFIKASI D/K H/D SALDO AWAL

Current Assets D 277,120,000
Current Assets D 5,000,000
Current Assets D 110,000,000
Current Assets K 7,200,000
Current Assets D 164,000,000
Current Assets D 13,600,000
Current Assets D 3,000,000
Current Assets D 8,000,000
Investment D 670,000,000
Fixed Assets D 570,000,000
Fixed Assets D 320,000,000
Fixed Assets K 30,500,000
Fixed Assets D 160,000,000
Fixed Assets K 10,000,000
Fixed Assets D 130,000,000
Fixed Assets K 43,000,000
Current Liabilities K 8,400,000
Current Liabilities K 154,000,000
Current Liabilities K 2,600,000
Current Liabilities K
Current Liabilities K
Current Liabilities K 147,400,000
Current Liabilities D 112,200,000
Long Term Liabilities K 200,000,000
Equity K 1,580,000,000
Equity K 125,500,000
Equity K
Revenues K 1,109,000,000
Revenues K 15,000,000
Revenues K
Revenues D 17,000,000
Cost Of Goods Sold D 646,880,000
Cost Of Goods Sold D 2,440,000
Other Revenue and Gains K 2,180,000
Operating Expenses D 25,000,000
Operating Expenses D 19,000,000
Operating Expenses D 16,400,000
Operating Expenses D 10,800,000
Operating Expenses D 25,000,000
 Operating Expenses D 15,200,000
Operating Expenses D 18,000,000
Operating Expenses D 4,000,000
Operating Expenses D 27,500,000
Operating Expenses D 13,000,000
Operating Expenses D
Operating Expenses D 53,000,000
Other Revenue and Gains K 7,500,000
Other Revenue and Gains K 17,000,000
Other Expenses and Losses D 8,140,000
Other Expenses and Losses D 15,000,000
Other Expenses and Losses D
Other Expenses and Losses D
6,918,560,000
 PT CAHAYA DEWATA
VENDOR LIST

No Vendor Name Code Address

1 PT Asokasati V001 Jl. Rajawali 20, Denpasar
2 PT Bharata V002 Jl. T. Umar no. 3Z Denpasar
3 PT Charaki V003 Jl. Diponegoro no 17, Denpasar

Amount
PT CAHAYA DEWATA
VENDOR LIST

City Telephone Invoice No. Invoice Date

Denpasar (0361)123 610 350 NPA9-11 16-Nov-19
Denpasar (0361)456 397 620 SIB13-11 25-Nov-19
Denpasar (0361)789 300 560 FPC20-11 30-Nov-19
Beginning Balance
46,000,000
21,000,000
87,000,000

154,000,000
 PT CAHAYA D
CUSTOMER

No Customer Name Code Address

1 Toko Windari C001 Jl. Maruti 40x Badung
2 Toko Bawana C002 Jl. Arjuna C/15 Denpasar
3 Toko Cemara C003 Jl. Pahlawan 3x Tabanan
4 Toko Adhira C004 Jl. Raya Batu Bulan 20 C, Gianyar

Amount
 PT CAHAYA DEWATA
CUSTOMER LIST

City Telephone Termin Invoice No. Invoice Date

Mangupura (0361)428 987 1/10 net 30 F11-08 19-Nov-19
Denpasar (0361)788 012 1/10 net 30 F11-11 25-Nov-19
Tabanan (0361)228 456 1/10 net 30
Gianyar (0361)665 123 1/10 net 30 F11-12 30-Nov-19
Beginning Balance
43,000,000
34,000,000

33,000,000

110,000,000
 PT CAHAYA DEWATA
INVENTORY LIST

No Product Name Product Code Measure

1 Accu Chek AU-N06
2 Oxone AU-N08

Amount
 EWATA
Y LIST

Quantity Price/Unit Total

80 1,000,000 80,000,000
70 1,200,000 84,000,000

164,000,000
 PT CAHAYA DEWATA
OPENING TRIAL BALANCE
31-Dec-19
(dalam rupiah)

NO AKUN NAMA AKUN DEBIT

11120 Petty Cash 277,120,000
11210 Accounts Receivable 5,000,000
11220 Allowance for Doubtful Debt 110,000,000
11310 Merchandise Inventory
11320 Supplies 164,000,000
11410 Prepaid Rent 13,600,000
11420 Prepaid Insurance 3,000,000
12100 Stock Invesment 8,000,000
13100 Land 670,000,000
13210 Building a cost 570,000,000
13220 Building Accumulated Depreciation 320,000,000
13301 Vehicle at Cost
13302 Vehicle Accumulatied Depeciation 160,000,000
13401 Equipment
13402 Equipment Accumulated Depreciation 130,000,000
21110 Credit Card
21210 Accounts Payable
21211 Accruad Expense
21212 Income Tax Payable
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income
22100 Bank Mandiri Loan 112,200,000
31100 Common Stock
31200 Retained Earning
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
51100 Cost Of Goods Sold 17,000,000
52000 Freight Paid 646,880,000
53000 Purchase Discount 2,440,000
61000 Advertising Expenses
61200 In Store Promotion Expenses 25,000,000
61210 Utility Expenses 19,000,000
61220 Telepon Expenses 16,400,000
62300 Rent Expenses 10,800,000
62400 Supplies Expenses 25,000,000
62500 Maintenance and Repair Expenses 15,200,000
62600 Bad Debt Expenses 18,000,000
62700 Depreciation Expenses 4,000,000
62800 Insurance Expenses 27,500,000
62900 Late Fee Expenses 13,000,000
63100 Wages & Salaries
81000 Interest Income 53,000,000
82000 Dividend Income
91000 Interest Expenses
92000 Bank Service Charge 8,140,000
93000 Income Tax Expenses 15,000,000
94000 Gain/Loss Sales Vehicle
Ammount 3,459,280,000
CREDIT

7,200,000

30,500,000

10,000,000

43,000,000
8,400,000
154,000,000
2,600,000

147,400,000

200,000,000
1,580,000,000
125,500,000

1,109,000,000
15,000,000

2,180,000
 7,500,000
17,000,000

3,459,280,000
 PT CAHAYA DEWATA
PURCHASE JOURNAL
Dec-19
(dalam rupiah)

Debit
Document
Date Description Ref Merchandise
Number VAT In
Inventory

Total
AHAYA DEWATA
HASE JOURNAL
Dec-19
dalam rupiah)
Page : PJ-11
Debit Credit
Other Other
Account Payable
Account No. Amount Account No. Amount
 RECAPITULATION OF
PURCHASE JOURNAL

Account Name Account No. Debit Credit

Total
 Debit
Date Document Description Ref Account
COGS
Number Receivable

Total
 PT CAHAYA DEWATA
SALES JOURNAL
Dec-19
(dalam rupiah)

Debit Credit
Other
Sales of Goods Sales of Services VAT Out
Account No. Amount
 Page : SJ-11
Credit
Merchandise Other
Inventory Account No. Amount
 RECAPITULATION OF
SALES JOURNAL

Account Name Account No. Debit Credit

Total
 PT CAH
CASH PAY

(dal

Debit
Document
Date Description Ref
Number Account Payable

Total
 PT CAHAYA DEWATA
CASH PAYMENT JOURNAL
Dec-19
(dalam rupiah)

Debit CREdit
Other Cash
Purchase Discount
Account No. Amount In Bank
 Page : CPJ-11
CREdit
Cash Other
On Hand Account No. Amount
 RECAPITULATION OF
CASH PAYMENT JOURNAL

Account Name Account No. Debit Credit

Total
 Document
Date Description Ref Cash
Number
In Bank

Total
 PT CAHAYA DEWATA
CASH RECEIPT JOURNAL
Dec-19
(dalam rupiah)

Debit
Cash Other
Sales Discount
On Hand Account No. Amount
 Credit
Account Receivable Sales of Goods Sales of Services VAT Out
 Page : CRJ-11

Other
Account No. Amount
 RECAPITULATION OF
CASH RECEIPT JOURNAL

Account Name Account No. Debit Credit

Total
 PT CAHAYA DEWATA
MEMORIAL JOURNAL
Dec-19
(dalam rupiah)
Page :
Document
Date Account Name Ref Debit
Number

Total
 MJ-11
Credit
 RECAPITULATION OF
MEMORIAL JOURNAL

Account Name Account No. Debit Credit

Total
 PT CAHAYA DEWATA
GENERAL LEDGER

Acc.Name :
Date Description Ref Debit

Balance

PT CAHAYA DEWATA
GENERAL LEDGER

Acc.Name :
Date Description Ref Debit

Balance
HAYA DEWATA
RAL LEDGER

Acc No.
Balance
Credit
Debit Credit

HAYA DEWATA
RAL LEDGER

Acc No.
Balance
Credit
Debit Credit
 ACCOUNT PAYABLE CARD

Vendor Name : Address :

Vendor Code : City :

Date Description Debit Credit

Balance
 ACCOUNT RECEIVABLE CARD

ustomer Name : Address :

Customer Code : City :

Date Description Debit Credit

Balance
 INVENTORY CARD

roduct Name :
Product Code :

IN OUT
Date Description
Amount Price/Unit Total Amount
RY CARD

Product Type :
Aherhouse :

OUT BALANCE
Price/Unit Total Amount Price/Unit Total
 PT CAHAYA DEWATA
TRIAL BALANCE
31-Dec-19
(dalam rupiah)

NO NAMA AKUN DEBIT

Amount
CREDIT
 PT CAHAYA DEWATA
LIST OF DEBT TO VENDOR

No. Vendor Name Code Debit Credit

Amount
Balance
 PT CAHAYA DEWATA
LIST ACCOUNT RECEIVABLE TO CUSTOMER

No. Customer Name Code Debit Credit

Amount
Balance
 PT CAHAYA DEWATA
DAFTAR PERSEDIAAN BARANG DAGANGAN

No. Product Name Product Code Measure Quantity Price/Unit

Amount
Total
 PT CAHAYA DEWATA
ADJUSMENT JOURNAL
Dec-19
(dalam rupiah)
Page :
Document
Date Account Name Ref Debit
Number

Total
 AJ-11
Credit
 RECAPITULATION OF
ADJUSTMENT JOURNAL

Account Name Account No. Debit Credit

Total
 PT CAHAYA DEWATA
ADJUSTED TRIAL BALANCE
31-Dec-19
(dalam rupiah)

NO NAMA AKUN DEBIT

Amount
CREDIT
 PT CAHAYA DE
WORK SHE
Dsember 20
(dalam rupi

No. Akun Nama Akun Neraca Saldo Penyesuaian

Debit Kredit Debit
Amount
 PT CAHAYA DEWATA
WORK SHEET
Dsember 2019
(dalam rupiah)

Penyesuaian NS_Penyesuaian Laba Rugi

Kredit Debit Kredit Debit Kredit
 Posisi Keuangan
Debit Kredit
 PT CAHAYA DEWATA
INCOME STATEMENT
Dec-19
(dalam rupiah)

Note Dec-19
Nov-19
 PT CAHAYA DEWATA
OTHER COMPREHENSIVE INCOME
Dec-19
(dalam rupiah)

Note Dec-19
OME

Nov-19
 PT CAHAYA DEWATA
CHANGE OF EQUITY STATEMENT
Dec-19
(dalam rupiah)

Additional Paid in
Description Note Coomond Stock Retained Earning
Capital
Total
 PT CAHAYA DEWATA
FINANCIAL POSITION REPORT
Dec-19
(dalam rupiah)

Note 31-Dec-19 30-Nov-19

 PT CAHAYA DEWATA
CASH FLOW STATEMENT
Dec-19
(dalam rupiah)

Note 31-Dec-19 30-Nov-19

 PT CAHAYA DEWATA
CLOSING JOURNAL
Dec-19
(dalam rupiah)
Page :
Document
Date Account Name Ref Debit
Number

Total
 CJ-11
Credit
 RECAPITULATION OF
CLOSING JOURNAL

Account Name Account No. Debit Credit

Total
 PT CAHAYA DEWATA
CLOSING TRIAL BALANCE
31-Dec-19
(dalam rupiah)

NO NAMA AKUN DEBIT CREDIT

Amount