INFORMASI UMUM PT CAHAYA DEWATA

Identitas Perusahaan
Nama Perusahaan PT CAHAYA DEWATA
Alamat : Jl. Tukad Irawadi XXIII No. 30
Kota : Denpasar, Bali
No. Telepon : (0361) 12345
No Fax : (0361) 045678
Email Address : ptcahayadewata@gmail.com
Informasi Akunansi
Periode : Dec-19
Per : 31-Dec-19
ORMASI UMUM PT CAHAYA DEWATA
Informasi Pajak
NPWP/NPPKP : 49.272.881.903.000/49.272.881.903.000
Tanggal Pengukuhan PKP : 1/1/2015
Nomor Seri Fakur Pajak : 900-14-51359011
Kode Cabang : 0
Jenis Usaha : Perdagangan
KLU SPT : 62534
Pilihan
Mata Uang : (dalam rupiah)
Bahasa : Inggris
 PT CAHAYA DEWATA
CHART OF ACCOUNT

NO AKUN NAMA AKUN ACCOUNT NAME

Aset Lancar Current Assets
11110 Kas di Bank Cash in Bank
11120 Kas Kecil Petty Cash
11210 Piutang Dagang Account Receivable
11220 Penyisihan/Cadangan Kerugian PiAllowance for Doubtful Debt
11310 Persediaan Barang Dagang Merchandise Inventory
11320 Perlengkapan toko Supllies
11410 Asuransi Dibayar Dimuka Prepaid Rent
11420 Sewa Dibayar Dimuka Prepaid Insurance
Investasi Investment
12100 Investasi dalam Saham Stock Invesment
Aset Tetap Fixed Assets
13100 Tanah Land
13210 Gedung Building a Cost
13220 Akumulasi Penyusutan Gedung Building Accumulated Depreciation
13301 Kendaraan Vehicle a Cost
13302 Akumulasi Penyusutan KendaraanVehicle Accumulated Depreciation
13401 Peralatan Equipment
13402 Akumulasi Penyusutan Peralatan Equipment Accumulated Depreciation
Liabilitas Lancar Current Liabilities
21110 Kartu Kredit Credit Card
21210 Utang Dagang Account 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
Liabilitas Jangka Panjang Long Term Liabilities
22100 Utang Jangka Panjang Bank Mandiri Loan
Ekuitas Equity
31100 Modal Saham Common Stock
38000 Laba Ditahan Retained Earning
31300 Ikhtisar Laba Rugi Income Summary
Pendapatan Revenues
41100 Penjualan Barang Dagang Sales of Merchandise
42100 Pendapatan Anggkutan Freight Collected
42200 Pendapatan Denda Late Fee Collected
42300 Potongan Penjualan Sales Discount
Beban Pokok Penjualan Cost of Good Sold
51100 Beban Pokok Penjualan Cost of Good Sold
52000 Beban Transportasi Pembelian Freight Paid
53000 Potongan Pembelian Purchase Discount
Beban Operasi Operating Expenses
61100 Beban Iklan Advertising Expenses
61200 Beban Promosi Toko In Store Promotion Expenses
61210 Beban Lain-Lain Utility Expense
61220 Beban Telpon Telpon Expense
62300 Beban Sewa Rent Expense
62400 Beban Perlengkapan Supplies Expense
62500 Beban Reparasi Maintenance and Repair Expense
62600 Beban Kerugian Piutang Bad Debt Expense
62700 Beban Depresiasi Aset Tetap Depreciation Expenses
62800 Beban Asuransi Insurance Expense
62900 Beban Denda Late Fee Expense
63100 Beban Upah dan Gaji Wages & Salaries
Pendapatan Lain dan Untung Other Revenues and Gain
81000 Pendapatan Bunga Interest Income
82000 Pendapatan Deviden Devidend Income
Beban Lain dan Rugi Other Expenses and Losses
91000 Beban Bungan Interest Expense
92000 Beban Administrasi Bank Bank Service Change
93000 Beban Pajak Penghasilan (PPh) Income Tax Expense
94000 Laba Rugi Penjualan Kendaraan Gain/Los Sales Vehicle
 YA DEWATA
OF ACCOUNT

KLASIFIKASI D/K H/D SALDO AWAL -

Asset Header 11110
Asset Debit Detail Rp 277,120,000 11120
Asset Debit Detail Rp 5,000,000 11210
Asset Debit Detail Rp 110,000,000 11220
Asset Kredit Detail Rp 7,200,000 11310
Asset Debit Detail Rp 164,000,000 11320
Asset Debit Detail Rp 13,600,000 11410
Asset Debit Detail Rp 3,000,000 11420
Asset Debit Detail Rp 8,000,000 12100
Asset Header 13100
Aset Debit Detail Rp 670,000,000 13210
Assets Header 13220
Asset Debit Detail Rp 570,000,000 13301
Asset Debit Detail Rp 320,000,000 13302
Asset Kredit Detail Rp 30,500,000 13401
Asset Debit Detail Rp 160,000,000 13402
Asset Kredit Detail Rp 10,000,000 21110
Asset Debit Detail Rp 130,000,000 21210
Asset Kredit Detail Rp 43,000,000 21211
Liability Header 21212
Liability Kredit Detail Rp 8,400,000 21213
Liability Kredit Detail Rp 154,000,000 21310
Liability Kredit Detail Rp 2,600,000 21320
Liability Kredit Detail 22100
Liability Kredit Detail 31100
Liability Kredit Detail Rp 147,400,000 38000
Liability Debit Detail Rp 112,200,000 31300
Liability Header 41100
Liability Kredit Detail Rp 200,000,000 42100
Equity Header 42200
Equity Kredit Detail Rp 1,580,000,000 42300
Equity Kredit Detail Rp 125,500,000 51100
Equity Detail 52000
Income Header 53000
Income Kredit Detail Rp 1,109,000,000 61100
Income Kredit Detail Rp 15,000,000 61200
Income Kredit Detail 61210
Income Debit Detail Rp 17,000,000 61220
Cost of Sales Header 62300
 Cost of Sales Debit Detail Rp 646,880,000 62400
Cost of Sales Debit Detail Rp 2,440,000 62500
Cost of Sales Debit Detail Rp 2,180,000 62600
Expenses Header 62700
Expenses Debit Detail Rp 25,000,000 62800
Expenses Debit Detail Rp 19,000,000 62900
Expenses Debit Detail Rp 16,400,000 63100
Expenses Debit Detail Rp 10,800,000 81000
Expenses Debit Detail Rp 25,000,000 82000
Expenses Debit Detail Rp 15,200,000 91000
Expenses Debit Detail Rp 18,000,000 92000
Expenses Debit Detail Rp 4,000,000 93000
Expenses Debit Detail Rp 27,500,000 94000
Expenses Debit Detail Rp 13,000,000 -
Expenses Debit Detail
Expenses Debit Detail Rp 53,000,000
Other Income Header
Other Income Kredit Detail Rp 7,500,000
Other Income Kredit Detail Rp 17,000,000
Other Expenses Header
Other Expenses Debit Detail Rp 8,140,000
Other Expenses Debit Detail Rp 15,000,000
Other Expenses Debit Detail
Other Expenses Debit Detail
 PT CAHAYA DEWATA
VENDOR LIST

No Vendor Name Code Address City

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

Amount
AYA DEWATA
DOR LIST

Telephone Termin Invoice No. Invoice Date

(0361) 123 610 350 2/10 net 50 NPA9-11 ###
(0361) 456 397 620 2/10 net 50 SIB13-11 ###
(0361) 789 300 560 2/10 net 50 FPC20-11 ###
 Beginning Balance
Rp 46,000,000
Rp 21,000,000
Rp 87,000,000

Rp 154,000,000
 PT CAHAYA DEW
CUSTOMER LI

No Customer Name Code Address

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

Amount
PT CAHAYA DEWATA
CUSTOMER LIST

City Telephone Termin Invoice No. Invoice Date

Badung (0361) 428 987 1/10 net 30 F11-08 ###
Denpasar (0361) 788 021 1/10 net 30 F11-11 ###
Tabanan (0361) 288 456 1/10 net 30
Gianyar (0361) 665 123 1/10 net 30 F11-12 ###
Beginning Balance
Rp 43,000,000
Rp 34,000,000

Rp 33,000,000

Rp 110,000,000
 PT CAHAYA DEWATA
INVENTORY LIST

No Product Name Product Code Measure Quantity

1 Accu-Check AU-N06 Unit 80
2 Oxone AU-N08 Unit 70

Amount
 Price/Unit Total
Rp 1,000,000 Rp 80,000,000
Rp 1,200,000 Rp 84,000,000

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

NO AKUN NAMA AKUN DEBIT

11110 Cash in Bank Rp 277,120,000
11120 Petty Cash Rp 5,000,000
11210 Account Receivable Rp 110,000,000
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory Rp 164,000,000
11320 Supllies Rp 13,600,000
11410 Prepaid Rent Rp 3,000,000
11420 Prepaid Insurance Rp 8,000,000
12100 Stock Invesment Rp 670,000,000
13100 Land Rp 570,000,000
13210 Building a Cost Rp 320,000,000
13220 Building Accumulated Depreciation
13301 Vehicle a Cost Rp 160,000,000
13302 Vehicle Accumulated Depreciation
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation
21110 Credit Card
21210 Account Payable
21211 Accruad Expense
21212 Income Tax payable
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income Rp 112,200,000
22100 Bank Mandiri Loan
31100 Common Stock
38000 Retained Earning
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount Rp 17,000,000
51100 Cost of Good Sold Rp 646,880,000
52000 Freight Paid Rp 2,440,000
53000 Purchase Discount
61100 Advertising Expenses Rp 25,000,000
61200 In Store Promotion Expenses Rp 19,000,000
61210 Utility Expense Rp 16,400,000
61220 Telpon Expense Rp 10,800,000
62300 Rent Expense Rp 25,000,000
62400 Supplies Expense Rp 15,200,000
62500 Maintenance and Repair Expense Rp 18,000,000
62600 Bad Debt Expense Rp 4,000,000
62700 Depreciation Expenses Rp 27,500,000
62800 Insurance Expense Rp 13,000,000
62900 Late Fee Expense
63100 Wages & Salaries Rp 53,000,000
81000 Interest Income
82000 Devidend Income
91000 Interest Expense Rp 8,140,000
92000 Bank Service Change Rp 15,000,000
93000 Income Tax Expense Rp -
94000 Gain/Los Sales Vehicle Rp -
Amount Rp 3,459,280,000
 CREDIT

Rp 7,200,000

Rp 30,500,000

Rp 10,000,000

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

Rp 147,400,000

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

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

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

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

Debit
Document
Date Description Ref Merchandise
Number VAT In
Inventory
5 NPA2-12 PT Asokasati Rp 30,000,000 Rp 3,000,000
13 LI4-12 PT Bharata Rp 46,000,000 Rp 4,600,000
D
e
s
e
m
b
e
r

2
0
1
9

Total Rp 76,000,000 Rp 7,600,000

- Debit
11310
- 21320
CAHAYA DEWATA
CHASE JOURNAL
Dec-19
(dalam rupiah)
Page : PJ-11
Debit Credit
Other Other
Account Payable
Account No. Amount Account No. Amount
Rp 33,000,000
Rp 50,600,000

Rp - Rp 83,600,000 Rp -

Debit Kredit -
Rp 76,000,000 21210 Rp 83,600,000
Rp 7,600,000 -

Rp 83,600,000 Rp 83,600,000
 RECAPITULATION OF
PURCHASE JOURNAL

Account Name Account No. Debit Credit

Merchandise Inventory 11310 Rp 76,000,000
Account Payable 21210 Rp 83,600,000
PPN Income 21320 Rp 7,600,000

Total Rp 83,600,000 Rp 83,600,000

 Debit
Date Document Description Ref Account
COGS
Number Receivable
3 F12-1 Toko Windari Rp 65,400,000 Rp 38,000,000
9 F12-2 Toko Bawana Rp 30,220,000 Rp 17,600,000
D 14 F12-3 Toko Cemara Rp 37,800,000 Rp 22,000,000
e 20 F12-4 Toko Adhira Rp 47,000,000 Rp 27,000,000
s
e
m
b
e
r

2
0
1
9

Total Rp 180,420,000 Rp 104,600,000

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

Debit Credit
Other
Sales of Goods Sales of Services VAT Out
Account No. Amount
Rp 59,000,000 Rp 5,900,000
Rp 27,200,000 Rp 2,720,000
Rp 34,000,000 Rp 3,400,000
Rp 42,000,000 Rp 4,200,000

Rp - Rp 162,200,000 Rp - Rp 16,220,000

Debit Kredit -
11210 Rp 180,420,000 11310 Rp 104,600,000
51100 Rp 104,600,000 21310 Rp 16,220,000
Rp 162,200,000
Rp 2,000,000 -

Rp 285,020,000 Rp 285,020,000
 Page : SJ-11
Credit
Merchandise Other
Inventory Account No. Amount
Rp 38,000,000 42100 Rp 500,000
Rp 17,600,000 42100 Rp 300,000
Rp 22,000,000 42100 Rp 400,000
Rp 27,000,000 42100 Rp 800,000

Rp 104,600,000 Rp 2,000,000
 RECAPITULATION OF
SALES JOURNAL

Account Name Account No. Debit Credit

Account Receivable 11210 Rp 180,420,000
Merchandise Inventory 11310 Rp 104,600,000
PPN Outcome 21310 Rp 16,220,000
Sales of Merchandise 41100 Rp 162,200,000
Freight Collected 42100 Rp 2,000,000
Cost of Good Sold 51100 Rp 104,600,000

Total Rp 285,020,000 Rp 285,020,000

 PT CAH
CASH PAY

(dal

Debit
Document
Date Description Ref
Number Account Payable
9 BKK12-1 PT. Charaki Rp 87,000,000
10 BKK12-2 PT. Bharata Rp 21,000,000
D 20 BKK12-3 PT Asokasati Rp 46,000,000
e 30 BKK12-4 Bank Mandiri
s
31 BKK12-5 angsuran pinjaman
e
m
b 31 BLL12-6 Bank Mandiri
e
r

2
0
1
9

Total Rp 154,000,000

- Debit
21110
21210
21211
22100
61100
62400
62500
 62900
- 91000
 PT CAHAYA DEWATA
CASH PAYMENT JOURNAL
Dec-19
(dalam rupiah)

Debit CREdit
Other Cash
Purchase Discount
Account No. Amount In Bank
Rp 1,740,000 Rp 85,260,000
Rp 21,000,000
62900 Rp 460,000 Rp 46,460,000
21110 Rp 8,400,000 Rp 8,400,000
22100 Rp 18,000,000 Rp 19,800,000
91000 Rp 1,800,000
61100 Rp 900,000 Rp 4,950,000
62400 Rp 950,000
21211 Rp 750,000
21211 Rp 850,000
21211 Rp 600,000
62500 Rp 900,000

Rp 33,610,000 Rp 1,740,000 Rp 185,870,000

Debit Kredit -
Rp 8,400,000 11110 Rp 185,870,000
Rp 154,000,000 53000 Rp 1,740,000
Rp 2,200,000
Rp 18,000,000
Rp 900,000
Rp 950,000
Rp 900,000
Rp 460,000
Rp 1,800,000 -

Rp 187,610,000 Rp 187,610,000
 Page : CPJ-11
CREdit
Cash Other
On Hand Account No. Amount

Rp -

Rp 187,610,000
 RECAPITULATION OF
CASH PAYMENT JOURNAL

Account Name Account No. Debit Credit

Cash in Bank 11110 Rp 185,870,000
Credit Card 21110 Rp 8,400,000
Account Payable 21210 Rp 154,000,000
Accruad Expense 21211 Rp 2,200,000
Bank Mandiri Loan 22100 Rp 18,000,000
Purchase Discount 53000 Rp 1,740,000
Advertising Expenses 61100 Rp 900,000
Supplies Expense 62400 Rp 950,000
Maintenance and Repair Expense 62500 Rp 900,000
Late Fee Expense 62900 Rp 460,000
Interest Expense 91000 Rp 1,800,000

Total Rp 187,610,000 Rp 187,610,000

 Document
Date Description Ref Cash
Number
In Bank
5 BKM12-1 Toko Adhira Rp 32,670,000
9 NK12-1 Toko Alkesta Rp 30,710,000
D
e 11 BKM12-2 Tuan Kusuma Rp 146,000,000
s
e
m 12 BKM12-3 Toko Bawana Rp 34,000,000
b
e
r

2
0
1
9

Total Rp 243,380,000
 PT CAHAYA DEWATA
CASH RECEIPT JOURNAL
Dec-19
(dalam rupiah)

Debit
Cash Other
Sales Discount
On Hand Account No. Amount
Rp 330,000
51100 Rp 18,000,000

13302 Rp 10,000,000
94000 Rp 4,000,000

Rp - Rp 330,000 Rp 32,000,000

- Debit
11110 Rp 243,380,000
13302 Rp 10,000,000
42300 Rp 330,000
51100 18,000,000
94000 Rp 4,000,000
-
Rp 275,710,000
 Credit
Account Receivable Sales of Goods Sales of Services VAT Out
Rp 33,000,000
Rp 27,600,000 Rp 2,760,000

Rp 34,000,000

Rp 67,000,000 Rp 27,600,000 Rp - Rp 2,760,000

-
Kredit
11210 Rp 67,000,000
11310 Rp 18,000,000
13301 Rp 160,000,000
21310 Rp 2,760,000
41100 Rp 27,600,000
42100 Rp 350,000
Rp 275,710,000
 Page : CRJ-11

Other
Account No. Amount

11310 Rp 18,000,000
42100 Rp 350,000
13301 Rp 160,000,000

Rp 178,350,000
 RECAPITULATION OF
CASH RECEIPT JOURNAL

Account Name Account No. Debit Credit

Cash in Bank 11110 Rp 243,380,000
Account Receivable 11210 Rp 67,000,000
Merchandise Inventory 11310 Rp 18,000,000
Vehicle a Cost 13301 Rp 160,000,000
Vehicle Accumulated Depreciati 13302 Rp 10,000,000
PPN Outcome 21310 Rp 2,760,000
Sales of Merchandise 41100 Rp 27,600,000
Freight Collected 42100 Rp 350,000
Sales Discount 42300 Rp 330,000
Cost of Good Sold 51100 18,000,000
Gain/Los Sales Vehicle 94000 Rp 4,000,000

Total Rp 275,710,000 Rp 275,710,000

 PT CAHAYA DEWATA
MEMORIAL JOURNAL
Dec-19
(dalam rupiah)
Page :
Document
Date Account Name Ref Debit
Number
5 RNP3-12 Account Payable Rp 4,840,000
Merchandise Inventory
PPN Income

D
e
s
e
m
b
e
r

2
0
1
9

Total Rp 4,840,000
 MJ-11
Credit
- Debit Kredit
Rp 4,400,000 21210 Rp 4,840,000 11310
Rp 440,000 - 21320

Rp 4,840,000
Kredit -
Rp 4,400,000
Rp 440,000 -
 RECAPITULATION OF
MEMORIAL JOURNAL

Account Name Account No. Debit Credit

Merchandise Inventory 11310 Rp 4,400,000
Account Payable 21210 Rp 4,840,000
PPN Income 21320 Rp 440,000

Total Rp 4,840,000 Rp 4,840,000

 ACCOUNT PAYABLE CARD

Vendor Name : PT Asokasati Address :

Vendor Code : V001 City :

Date Description Debit Credit

1 saldo awal
5 NPA2-12 33,000,000
5 RNP3-12 4,840,000
Desember
20 BKK12-3 46,000,000
2019

Vendor Name : PT Bharata Address :

Vendor Code : V002 City :

Date Description Debit Credit

1 saldo awal
10 BKK12-2 21,000,000
13 LI4-12 50,600,000
Desember
2019

Vendor Name : PT Charaki Address :

Vendor Code : V003 City :

Date Description Debit Credit

1 saldo awal
9 BKK12-1 87,000,000

Desember
2019
Jl. Rajawali 20
Denpasar

Balance
46,000,000
Rp 79,000,000
Rp 74,160,000
Rp 28,160,000

Jl. T. Umar no 3Z
Denpasar

Balance
21,000,000
Rp -
Rp 50,600,000

Jl. Diponegoro no 17
Denpasar

Balance
87,000,000
 ACCOUNT RECEIVABLE CARD

ustomer Name : Toko Windari Address :

Customer Code : C001 City :

Date Description Debit Credit

1 Saldo Awal
3 F12-1 Rp 65,400,000

ustomer Name : Toko Bawana Address :

Customer Code : C002 City :

Date Description Debit Credit

1 Saldo Awal
9 F12-2 Rp 30,220,000
12 BKM12-3 34,000,000

ustomer Name : Toko Cemara Address :

Customer Code : C003 City :

Date Description Debit Credit

1 Saldo Awal
14 F12-3 Rp 37,800,000

ustomer Name : Toko Adhira Address :

Customer Code : C004 City :

Date Description Debit Credit

1 Saldo Awal
5 BKM12-1 33,000,000
20 F12-4 Rp 47,000,000
Jl. Maruti 40x
Badung

Balance
43,000,000
Rp 108,400,000

Jl. Arjuna C/15

Denpasar

Balance
34,000,000
Rp 64,220,000
Rp 30,220,000

Jl. Pahlawan 3x
Tabanan

Balance

Rp 37,800,000

Jl. Batu Bulan 20 C

Gianyar

Balance
33,000,000
0
Rp 47,000,000
 INVENTORY CARD

Product Name : Accu-check

Product Code : AU-NO6

IN OU
Date Description
Amount Price/Unit Total Amount
1 Saldo Awal
3 Toko Windari 20
5 PT. Asokasati 18 Rp 1,000,000 Rp 18,000,000
5 PT Asokasati -2 Rp 1,000,000 -Rp 2,000,000
9 Toko Bawana 8
9 Toko Alkesta 6
13 PT Bharata 22 Rp 1,000,000 Rp 22,000,000
14 Toko Cemara 10
D
e 20 Toko Adhira 15
s
e
m
b
e
r

2
0
1
9

INVENTORY CARD

Product Name : Oxone

Product Code : AU-NO8

Date IN OU
Description
Amount Price/Unit Total Amount
1 saldo awal
3 Toko Windari 15
5 PT. Asokasati 10 Rp 1,200,000 Rp 12,000,000
5 PT. Asokasati -2 Rp 1,200,000 -Rp 2,400,000

D
 9 Toko Bawana 8
9 Toko Alksesta 10
13 PT Bharata 20 Rp 1,200,000 Rp 24,000,000
D 14 Toko Cemara 10
e 20 Toko Adhira 10
s
e
m
b
e
r

2
0
1
9
ORY CARD

Product Type :
Aherhouse :

OUT BALANCE
Price/Unit Total Amount Price/Unit Total
80 Rp 1,000,000 Rp 80,000,000
Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
78 Rp 1,000,000 Rp 78,000,000
76 Rp 1,000,000 Rp 76,000,000
Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
84 Rp 1,000,000 Rp 84,000,000
Rp 1,000,000 Rp 10,000,000 74 Rp 1,000,000 Rp 74,000,000
Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000

ORY CARD

Product Type :
Aherhouse :

OUT BALANCE
Price/Unit Total Amount Price/Unit Total
70 Rp 1,200,000 Rp 84,000,000
Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000 Rp 66,000,000
65 Rp 1,200,000 Rp 78,000,000
63 Rp 1,200,000 Rp 75,600,000
Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
65 Rp 1,200,000 Rp 78,000,000
Rp 1,200,000 Rp 12,000,000 55 Rp 1,200,000 Rp 66,000,000
Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
 PT CAHAYA DEWATA
GENERAL LEDGER

Acc No. 42100

Acc.Name : Freight Collected
Date Description Ref Debit
1-Dec Saldo
31-Dec posting PJ-11 Rp -
31-Dec posting SJ-11 Rp -
31-Dec posting CPJ-11 Rp -
31-Dec posting CRJ-11 Rp -
31-Dec posting MJ-11 Rp -

Balance
AHAYA DEWATA
NERAL LEDGER

Saldo Awal Debit Rp -

Saldo Awal Kredit Rp 15,000,000
Balance
Credit
Debit Credit
Rp - Rp 15,000,000.00
Rp - Rp - Rp 15,000,000.00
Rp - Rp - Rp 15,000,000.00
Rp - Rp - Rp 15,000,000.00
Rp 350,000.00 Rp - Rp 15,350,000.00
Rp - Rp - Rp 15,350,000.00
 NOTE
buku besar bersifat otomatis
klik pada bagian nomor akun
 PT CAHAYA DEWATA
TRIAL BALANCE
31-Dec-19
(dalam rupiah)

NO NAMA AKUN DEBIT

11110 Cash in Bank Rp 334,630,000
11120 Petty Cash Rp 5,000,000
11210 Account Receivable Rp 223,420,000
11220 Allowance for Doubtful Debt -
11310 Merchandise Inventory Rp 113,000,000
11320 Supllies Rp 13,600,000
11410 Prepaid Rent Rp 3,000,000
11420 Prepaid Insurance Rp 8,000,000
12100 Stock Invesment Rp 670,000,000
13100 Land Rp 570,000,000
13210 Building a Cost Rp 320,000,000
13220 Building Accumulated Depreciation
13301 Vehicle a Cost -
13302 Vehicle Accumulated Depreciation
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation
21110 Credit Card
21210 Account Payable
21211 Accruad Expense
21212 Income Tax payable
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income Rp 119,360,000
22100 Bank Mandiri Loan
31100 Common Stock
38000 Retained Earning
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount Rp 17,330,000
51100 Cost of Good Sold Rp 769,480,000
52000 Freight Paid Rp 2,440,000
53000 Purchase Discount
61100 Advertising Expenses Rp 25,900,000
61200 In Store Promotion Expenses Rp 19,000,000
61210 Utility Expense Rp 16,400,000
61220 Telpon Expense Rp 10,800,000
62300 Rent Expense Rp 25,000,000
62400 Supplies Expense Rp 16,150,000
62500 Maintenance and Repair Expense Rp 18,900,000
62600 Bad Debt Expense Rp 4,000,000
62700 Depreciation Expenses Rp 27,500,000
62800 Insurance Expense Rp 13,000,000
62900 Late Fee Expense Rp 460,000
63100 Wages & Salaries Rp 53,000,000
81000 Interest Income
82000 Devidend Income
91000 Interest Expense Rp 9,940,000
92000 Bank Service Change Rp 15,000,000
93000 Income Tax Expense
94000 Gain/Los Sales Vehicle Rp 4,000,000
Amount Rp 3,558,310,000
 CREDIT

Rp 7,200,000

Rp 30,500,000

Rp 43,000,000
-
Rp 78,760,000
Rp 400,000

Rp 166,380,000

Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000

Rp 1,136,600,000
Rp 17,350,000

Rp 3,920,000
Rp 7,500,000
Rp 17,000,000

Rp 3,396,110,000
 PT CAHAYA DEWATA
LIST OF DEBT TO VENDOR

No. Vendor Name Code Debit Credit

PT Asokasati V001 Rp 28,160,000
PT bharata V002 Rp 50,600,000
PT Charaki V003 Rp -

Amount
 Balance
Rp 28,160,000
Rp 78,760,000
Rp 78,760,000

Rp 78,760,000
 PT CAHAYA DEWATA
LIST ACCOUNT RECEIVABLE TO CUSTOMER

No. Customer Name Code Debit Credit

Toko Windari C001 Rp 108,400,000
Toko Bawana C002 Rp 30,220,000
Toko Cemara C003 Rp 37,800,000
Toko Adhira C004 Rp 47,000,000

Amount
 Balance
Rp 108,400,000
Rp 138,620,000
Rp 176,420,000
Rp 223,420,000

Rp 223,420,000
 PT CAHAYA DEWATA
DAFTAR PERSEDIAAN BARANG DAGANGAN

No. Product Name Product Code Measure Quantity Price/Unit

1 Accu-Check AU-N06 Unit 59 Rp 1,000,000
2 Oxone AU-N08 Unit 45 Rp 1,200,000

Amount
 Total
Rp 59,000,000
Rp 54,000,000

Rp 113,000,000
 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