Cahaya 5

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

10000 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
12000 Investasi Investment
12100 Investasi dalam Saham Stock Invesment
13000 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
21000 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
22000 Liabilitas Jangka Panjang Long Term Liabilities
22100 Utang Jangka Panjang Bank Mandiri Loan
30000 Ekuitas Equity
31100 Modal Saham Common Stock
38000 Laba Ditahan Retained Earning
31300 Ikhtisar Laba Rugi Income Summary
40000 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
50000 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
60000 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
80000 Pendapatan Lain dan Untung Other Revenues and Gain
81000 Pendapatan Bunga Interest Income
82000 Pendapatan Deviden Devidend Income
90000 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 Asset 11110
Asset Debit Detail Rp 277,120,000 Liability 11120
Asset Debit Detail Rp 5,000,000 Equity 11210
Asset Debit Detail Rp 110,000,000 Income 11220
Asset Kredit Detail Rp 7,200,000 Cost Of Sales 11310
Asset Debit Detail Rp 164,000,000 Expense 11320
Asset Debit Detail Rp 13,600,000 Other Income 11410
Asset Debit Detail Rp 3,000,000 Other Expense11420
Asset Debit Detail Rp 8,000,000 - 12100
Asset Header Debit 13100
Asset Debit Detail Rp 670,000,000 Kredit 13210
Asset Header - 13220
Asset Debit Detail Rp 570,000,000 Header 13301
Asset Debit Detail Rp 320,000,000 Detail 13302
Asset Kredit Detail Rp 30,500,000 - 13401
Asset Debit Detail Rp 160,000,000 13401 13402
Asset Kredit Detail Rp 10,000,000 13402 21110
Asset Debit Detail Rp 130,000,000 21110 21210
Asset Kredit Detail Rp 43,000,000 21210 21211
Liability Header 21211 21212
Liability Kredit Detail Rp 8,400,000 21212 21213
Liability Kredit Detail 21320 22100
Liability Kredit Detail 22100 31100
Liability Debit Detail Rp 112,200,000 38000 31300
Liability Header 31300 41100
Equity Header 42100 42200
Equity Kredit Detail Rp 1,580,000,000 42200 42300
Equity Kredit Detail Rp 125,500,000 42300 51100
Equity Debit Detail Rp - 51100 52000
Income Header 52000 53000
Income Kredit Detail Rp 1,109,000,000 53000 61100
Income Kredit Detail Rp 15,000,000 61100 61200
Income Kredit Detail 61200 61210
Income Debit Detail Rp 17,000,000 61210 61220
Cost Of Sales Header 61220 62300
Cost Of Sales Debit Detail Rp 646,880,000 62300 62400
Cost Of Sales Debit Detail Rp 2,440,000 62400 62500
Cost Of Sales Kredit Detail Rp 2,180,000 62500 62600
Expense Header 62600 62700
Expense Debit Detail Rp 25,000,000 62700 62800
Expense Debit Detail Rp 13,000,000 94000
Expense Debit Detail -
Expense 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 Expense Header
Other Expense Debit Detail Rp 8,140,000
Other Expense Debit Detail Rp 15,000,000
Other Expense Debit Detail
Other Expense 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
PT CAHAYA DEWATA
VENDOR 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
1-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 Rp -
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 Rp -
13301 Vehicle a Cost Rp 160,000,000
13302 Vehicle Accumulated Depreciation Rp -
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation Rp -
21110 Credit Card Rp -
21210 Account Payable Rp -
21211 Accruad Expense Rp -
21212 Income Tax payable Rp -
21213 PPN Payable Rp -
21310 PPN Outcome Rp -
21320 PPN Income Rp 112,200,000
22100 Bank Mandiri Loan Rp -
31100 Common Stock Rp -
38000 Retained Earning Rp -
31300 Income Summary Rp -
41100 Sales of Merchandise Rp -
42100 Freight Collected Rp -
42200 Late Fee Collected Rp -
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 Rp -
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 Rp -
63100 Wages & Salaries Rp 53,000,000
81000 Interest Income Rp -
82000 Devidend Income Rp -
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 -
Rp -
Rp -
Rp 7,200,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 30,500,000
Rp -
Rp 10,000,000
Rp -
Rp 43,000,000
Rp 8,400,000
Rp 154,000,000
Rp 2,600,000
Rp -
Rp -
Rp 147,400,000
Rp -
Rp 200,000,000
Rp 1,580,000,000
Rp 125,500,000
Rp -
Rp 1,109,000,000
Rp 15,000,000
Rp -
Rp -
Rp -
Rp -
Rp 2,180,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 7,500,000
Rp 17,000,000
Rp -
Rp -
Rp -
Rp -
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 V001 Rp 30,000,000 Rp 3,000,000
13 LI4-12 PT Bharata V002 Rp 46,000,000 Rp 4,600,000
D
e
c
-
1
9
Total Rp 76,000,000 Rp 7,600,000

11310 21320
- Debit
11310
- 21320
HAYA DEWATA
HASE JOURNAL
Dec-19
alam 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 -
21210
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 C001 Rp 65,400,000 Rp 38,000,000
9 F12-2 Toko Bawana C002 Rp 30,220,000 Rp 17,600,000
14 F12-3 Toko Cemara C003 Rp 37,800,000 Rp 22,000,000
20 F12-4 Toko Adhira C004 Rp 47,000,000 Rp 27,000,000
D
e
c
-
1
9
Total Rp 180,420,000 Rp 104,600,000

11210 51100
- Debit
11210 Rp 180,420,000
51100 Rp 104,600,000
Rp 285,020,000
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
41100 21310
Kredit -
11310 Rp 104,600,000
21310 Rp 16,220,000
41100 Rp 162,200,000
42100 Rp 2,000,000 -
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
11310
RECAPITULATION OF
SALES JOURNAL

Account Receivable 11210 Rp 180,420,000
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 V003 Rp 87,000,000
10 BKK12-2 PT Bharata V002 Rp 21,000,000
20 BKK12-3 PT Asokasati V001 Rp 46,000,000
30 BKK12-4 Bank Mandiri
31 BKK12-5 angsuran pinjaman
D
e 31 BLL12-6 Bank Mandiri
c
-
1
9
Total Rp 154,000,000
21210
- Debit
21110
21210
21211
22100
61100
11320
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
11320 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

53000 11110
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

Cash in Bank 11110 Rp 185,870,000
Credit Card 21110 Rp 8,400,000
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
Supllies 11320 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 C004 Rp 32,670,000
9 NK12-1 Toko Alkesta Rp 30,710,000
11 BKM12-2 Tuan Kusuma Rp 146,000,000
D 12 BKM12-3 Toko Bawana C002 Rp 34,000,000

e
c
-
1
9
Total Rp 243,380,000
11110
-
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
42300
Debit Kredit
11110 Rp 243,380,000 11210 Rp 67,000,000
13302 Rp 10,000,000 11310 Rp 18,000,000
42300 Rp 330,000 13301 Rp 160,000,000
51100 18,000,000 21310 Rp 2,760,000
94000 Rp 4,000,000 41100 Rp 27,600,000
42100 Rp 350,000
Rp 275,710,000 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

11210 41100 21310
-
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

Cash in Bank 11110 Rp 243,380,000
Account Receivable 11210 Rp 67,000,000
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
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 21210 Rp 4,840,000
Merchandise Inventory 11310
PPN Income 21320
D
e
c
-
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
-
Rp 4,400,000
Rp 440,000 -
RECAPITULATION OF
MEMORIAL JOURNAL

PPN Income 21320 Rp 440,000
Total Rp 4,840,000 Rp 4,840,000

PT CAHAYA DEWATA
INVENTORY CARD
Product Name : Accu-check
Product Code : AU-N06
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
20 Toko Adhira 15
D
e
c
-
1
9
INVENTORY CARD
Product Name : Oxone

Product Code : AU-N08
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
9 Toko Bawana 8
9 Toko Alksesta 10
13 PT Bharata 20 Rp 1,200,000 Rp 24,000,000
14 Toko Cemara 10
20 Toko Adhira 10
D
e
c
-
1
9
YA DEWATA
ORY CARD
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
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
ACCOUNT PAYABLE CARD
Vendor Name : PT Asokasati Address :

Vendor Code : V001 City :
Date Description Debit Credit

1 saldo awal
5 NPA2-12 Rp 33,000,000
5 RNP3-12 Rp 4,840,000
Dec-19 20 BKK12-3 Rp 46,000,000
Vendor Name : PT Bharata Address :


1 saldo awal
10 BKK12-2 Rp 21,000,000
13 LI4-12 Rp 50,600,000
Dec-19
Vendor Name : PT Charaki Address :


1 saldo awal
9 BKK12-1 Rp 87,000,000
Dec-19
Jl. Rajawali 20
Denpasar
Balance
Rp 46,000,000
Rp 79,000,000
Rp 74,160,000
Rp 28,160,000
Jl. T. Umar no 3Z
Denpasar
Balance
Rp 21,000,000
Rp -
Rp 50,600,000
Jl. Diponogoro no 17
Denpasar
Balance
Rp 87,000,000
PT CAHAYA DEWATA
ACCOUNT RECEIVABLE CARD
Customer Name : Toko Windari Address :

Customer Code : C001 City :
1 Saldo Awal
3 F12-1 Rp 65,400,000
Dec-19
Customer Name : Toko Bawana Address :


1 Saldo Awal
9 F12-2 Rp 30,220,000
12 BKM12-3 34,000,000
Dec-19
Customer Name : Toko Cemara Address :


1 Saldo Awal
14 F12-3 Rp 37,800,000
Dec-19
Customer Name : Toko Adhira Address :


1 Saldo Awal
5 BKM12-1 33,000,000
20 F12-4 Rp 47,000,000
Dec-19
Dec-19
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. Raya Batu Bulan 20 C

Gianyar
Balance
33,000,000
0
Rp 47,000,000
PT CAHAYA DEWATA
GENERAL LEDGER
Acc No. 11110

Acc.Name : Cash in Bank
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 243,380,000.00
31-Dec posting MJ-11 Rp -
Dec-19
Balance
Acc No. 11120

Acc.Name : Petty Cash
1-Dec Saldo
31-Dec posting CRJ-11 Rp -
Dec-19
Balance
Acc No. 11210

Acc.Name : Account Receivable
1-Dec Saldo
31-Dec posting SJ-11 Rp 180,420,000.00
Dec-19
Balance
Acc No. 11220

Acc.Name : Allowance for Doubtful Debt
1-Dec Saldo
Dec-19
Balance
Acc No. 11310

Acc.Name : Merchandise Inventory
1-Dec Saldo
31-Dec posting PJ-11 Rp 76,000,000.00
Dec-19
Dec-19
Balance
Acc No. 11320

Acc.Name : Supllies
1-Dec Saldo
31-Dec posting CPJ-11 Rp 950,000.00
Dec-19
31-Dec posting AJP-11
Balance
Acc No. 11410

Acc.Name : Prepaid Rent
1-Dec Saldo
Dec-19
Balance
Acc No. 11420
Acc.Name : Prepaid Insurance
1-Dec Saldo
Dec-19
Balance
Acc No. 12100

Acc.Name : Stock Invesment
1-Dec Saldo
Dec-19
Balance
Acc No. 13100

Acc.Name : Land
1-Dec Saldo
Dec-19
Balance
Acc No. 13210

Acc.Name : Building a Cost
1-Dec Saldo
Dec-19
Balance
Acc No. 13220

Acc.Name : Building Accumulated Depreciation
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 13301

Acc.Name : Vehicle a Cost
1-Dec Saldo
Dec-19
Balance
Acc No. 13302

Acc.Name : Vehicle Accumulated Depreciation
1-Dec Saldo
Dec-19
Balance
Acc No. 13401

Acc.Name : Equipment
1-Dec Saldo
Dec-19
Balance
Acc No. 13402

Acc.Name : Equipment Accumulated Depreciation
1-Dec Saldo
Dec-19
Balance
Acc No. 21110

Acc.Name : Credit Card
1-Dec Saldo
31-Dec posting CPJ-11 Rp 8,400,000.00
Dec-19
Dec-19
Balance
Acc No. 21210

Acc.Name : Account Payable
1-Dec Saldo
31-Dec posting MJ-11 Rp 4,840,000.00
Dec-19
Balance
Acc No. 21211

Acc.Name : Accruad Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 21212

Acc.Name : Income Tax payable
1-Dec Saldo
Dec-19
Balance
Acc No. 21213

Acc.Name : PPN Payable
1-Dec Saldo
Dec-19
Balance
Acc No. 21310

Acc.Name : PPN Outcome
1-Dec Saldo
Dec-19
31-Dec posting AJP-11 Rp 166,380,000.00
Balance
Acc No. 21320

Acc.Name : PPN Income
1-Dec Saldo
31-Dec posting PJ-11 Rp 7,600,000.00
Dec-19
Balance
Acc No. 22100

Acc.Name : Bank Mandiri Loan
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 31100

Acc.Name : Common Stock
1-Dec Saldo
Dec-19
Balance
Acc No. 38000

Acc.Name : Retained Earning
1-Dec Saldo
Dec-19
Balance
Acc No. 31300
Acc.Name : Income Summary
1-Dec Saldo
Dec-19
Balance
Acc No. 41100

Acc.Name : Sales of Merchandise
1-Dec Saldo
Dec-19
Balance
Acc No. 42100

Acc.Name : Freight Collected
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 42200

Acc.Name : Late Fee Collected
1-Dec Saldo
Dec-19
Balance
Acc No. 42300

Acc.Name : Sales Discount
1-Dec Saldo
31-Dec posting CRJ-11 Rp 330,000.00
Dec-19
Balance
Acc No. 51100

Acc.Name : Cost of Good Sold
1-Dec Saldo
31-Dec posting SJ-11 Rp 104,600,000.00
Dec-19
Balance
Acc No. 52000

Acc.Name : Freight Paid
1-Dec Saldo
Dec-19
Balance
Acc No. 53000

Acc.Name : Purchase Discount
1-Dec Saldo
Dec-19
Balance
Acc No. 61100

Acc.Name : Advertising Expenses
1-Dec Saldo
Dec-19
Balance
Acc No. 61200

Acc.Name : In Store Promotion Expenses
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 61210

Acc.Name : Utility Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 61220

Acc.Name : Telpon Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62300
Acc.Name : Rent Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62400

Acc.Name : Supplies Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62500

Acc.Name : Maintenance and Repair Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62600

Acc.Name : Bad Debt Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62700

Acc.Name : Depreciation Expenses
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 62800

Acc.Name : Insurance Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 62900

Acc.Name : Late Fee Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 63100

Acc.Name : Wages & Salaries
1-Dec Saldo
Dec-19
Balance
Acc No. 81000

Acc.Name : Interest Income
1-Dec Saldo
Dec-19
Balance
Acc No. 82000

Acc.Name : Devidend Income
1-Dec Saldo
Dec-19
Dec-19
Balance
Acc No. 91000

Acc.Name : Interest Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 92000

Acc.Name : Bank Service Change
1-Dec Saldo
Dec-19
Balance
Acc No. 93000

Acc.Name : Income Tax Expense
1-Dec Saldo
Dec-19
Balance
Acc No. 94000

Acc.Name : Gain/Los Sales Vehicle
1-Dec Saldo
Dec-19
Balance
HAYA DEWATA
ERAL LEDGER
Saldo Awal Debit Rp 277,120,000

Saldo Awal Kredit Rp -
Balance
Credit
Debit Credit
Rp 277,120,000.00 Rp -
Rp - Rp 277,120,000.00 Rp -
Rp - Rp 277,120,000.00 Rp -
Rp 185,870,000.00 Rp 91,250,000.00 Rp -
Rp - Rp 334,630,000.00 Rp -
Rp - Rp 334,630,000.00 Rp -

Balance
Credit
Debit Credit
Rp 5,000,000.00 Rp -
Rp - Rp 5,000,000.00 Rp -
Rp - Rp 5,000,000.00 Rp -
Rp - Rp 5,000,000.00 Rp -
Rp - Rp 5,000,000.00 Rp -
Rp - Rp 5,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 110,000,000.00 Rp -
Rp - Rp 110,000,000.00 Rp -
Rp - Rp 290,420,000.00 Rp -
Rp - Rp 290,420,000.00 Rp -
Rp 67,000,000.00 Rp 223,420,000.00 Rp -
Rp - Rp 223,420,000.00 Rp -
Saldo Awal Debit Rp -

Saldo Awal Kredit Rp 7,200,000
Balance
Credit
Debit Credit
Rp - Rp 7,200,000.00
Rp - Rp - Rp 7,200,000.00
Rp - Rp - Rp 7,200,000.00
Rp - Rp - Rp 7,200,000.00
Rp - Rp - Rp 7,200,000.00
Rp - Rp - Rp 7,200,000.00

Balance
Credit
Debit Credit
Rp 164,000,000.00 Rp -
Rp - Rp 240,000,000.00 Rp -
Rp 104,600,000.00 Rp 135,400,000.00 Rp -
Rp - Rp 135,400,000.00 Rp -
Rp 18,000,000.00 Rp 117,400,000.00 Rp -
Rp 4,400,000.00 Rp 113,000,000.00 Rp -
0

Balance
Credit
Debit Credit
Rp 13,600,000.00 Rp -
Rp - Rp 13,600,000.00 Rp -
Rp - Rp 13,600,000.00 Rp -
Rp - Rp 14,550,000.00 Rp -
Rp - Rp 14,550,000.00 Rp -
Rp - Rp 14,550,000.00 Rp -
Rp 11,550,000.00 Rp 3,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 3,000,000.00 Rp -
Rp - Rp 3,000,000.00 Rp -
Rp - Rp 3,000,000.00 Rp -
Rp - Rp 3,000,000.00 Rp -
Rp - Rp 3,000,000.00 Rp -
Rp - Rp 3,000,000.00 Rp -
0
Balance
Credit
Debit Credit
Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp -
Rp - Rp 8,000,000.00 Rp -
Rp 1,500,000.00 Rp 6,500,000.00

Balance
Credit
Debit Credit
Rp 670,000,000.00 Rp -
Rp - Rp 670,000,000.00 Rp -
Rp - Rp 670,000,000.00 Rp -
Rp - Rp 670,000,000.00 Rp -
Rp - Rp 670,000,000.00 Rp -
Rp - Rp 670,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 570,000,000.00 Rp -
Rp - Rp 570,000,000.00 Rp -
Rp - Rp 570,000,000.00 Rp -
Rp - Rp 570,000,000.00 Rp -
Rp - Rp 570,000,000.00 Rp -
Rp - Rp 570,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 320,000,000.00 Rp -
Rp - Rp 320,000,000.00 Rp -
Rp - Rp 320,000,000.00 Rp -
Rp - Rp 320,000,000.00 Rp -
Rp - Rp 320,000,000.00 Rp -
Rp - Rp 320,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp - Rp 30,500,000.00
Rp - Rp - Rp 30,500,000.00
Rp - Rp - Rp 30,500,000.00
Rp - Rp - Rp 30,500,000.00
Rp - Rp - Rp 30,500,000.00
Rp - Rp - Rp 30,500,000.00
Rp 1,000,000.00 Rp - Rp 31,500,000.00
0

Balance
Credit
Debit Credit
Rp 160,000,000.00 Rp -
Rp - Rp 160,000,000.00 Rp -
Rp - Rp 160,000,000.00 Rp -
Rp - Rp 160,000,000.00 Rp -
Rp 160,000,000.00 Rp - Rp -
Rp - Rp - Rp -

Balance
Credit
Debit Credit
Rp - Rp 10,000,000.00
Rp - Rp - Rp 10,000,000.00
Rp - Rp - Rp 10,000,000.00
Rp - Rp - Rp 10,000,000.00
Rp - Rp - Rp -
Rp - Rp - Rp -

Balance
Credit
Debit Credit
Rp 130,000,000.00 Rp -
Rp - Rp 130,000,000.00 Rp -
Rp - Rp 130,000,000.00 Rp -
Rp - Rp 130,000,000.00 Rp -
Rp - Rp 130,000,000.00 Rp -
Rp - Rp 130,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp - Rp 43,000,000.00
Rp - Rp - Rp 43,000,000.00
Rp - Rp - Rp 43,000,000.00
Rp - Rp - Rp 43,000,000.00
Rp - Rp - Rp 43,000,000.00
Rp - Rp - Rp 43,000,000.00
Rp 800,000.00 Rp - Rp 43,800,000.00

Balance
Credit
Debit Credit
Rp - Rp 8,400,000.00
Rp - Rp - Rp 8,400,000.00
Rp - Rp - Rp 8,400,000.00
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Balance
Credit
Debit Credit
Rp - Rp 154,000,000.00
Rp 83,600,000.00 Rp - Rp 237,600,000.00
Rp - Rp - Rp 237,600,000.00
Rp - Rp - Rp 83,600,000.00
Rp - Rp - Rp 83,600,000.00
Rp - Rp - Rp 78,760,000.00

Balance
Credit
Debit Credit
Rp - Rp 2,600,000.00
Rp - Rp - Rp 2,600,000.00
Rp - Rp - Rp 2,600,000.00
Rp - Rp - Rp 400,000.00
Rp - Rp - Rp 400,000.00
Rp - Rp - Rp 400,000.00
0

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 6,580,750.00 Rp - Rp 6,580,750.00

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 47,020,000.00 Rp - Rp 47,020,000.00

Balance
Credit
Debit Credit
Rp - Rp 147,400,000.00
Rp - Rp - Rp 147,400,000.00
Rp 16,220,000.00 Rp - Rp 163,620,000.00
Rp - Rp - Rp 163,620,000.00
Rp 2,760,000.00 Rp - Rp 166,380,000.00
Rp - Rp - Rp 166,380,000.00
Rp - Rp -

Balance
Credit
Debit Credit
Rp 112,200,000.00 Rp -
Rp - Rp 119,800,000.00 Rp -
Rp - Rp 119,800,000.00 Rp -
Rp - Rp 119,800,000.00 Rp -
Rp - Rp 119,800,000.00 Rp -
Rp 440,000.00 Rp 119,360,000.00 Rp -
Rp 119,360,000.00 Rp - Rp -

Balance
Credit
Debit Credit
Rp - Rp 200,000,000.00
Rp - Rp - Rp 200,000,000.00
Rp - Rp - Rp 200,000,000.00
Rp - Rp - Rp 182,000,000.00
Rp - Rp - Rp 182,000,000.00
Rp - Rp - Rp 182,000,000.00
0

Saldo Awal Kredit Rp 1,580,000,000
Balance
Credit
Debit Credit
Rp - Rp 1,580,000,000.00
Rp - Rp - Rp 1,580,000,000.00
Rp - Rp - Rp 1,580,000,000.00
Rp - Rp - Rp 1,580,000,000.00
Rp - Rp - Rp 1,580,000,000.00
Rp - Rp - Rp 1,580,000,000.00

Balance
Credit
Debit Credit
Rp - Rp 125,500,000.00
Rp - Rp - Rp 125,500,000.00
Rp - Rp - Rp 125,500,000.00
Rp - Rp - Rp 125,500,000.00
Rp - Rp - Rp 125,500,000.00
Rp - Rp - Rp 125,500,000.00
0
Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Saldo Awal Kredit Rp 1,109,000,000
Balance
Credit
Debit Credit
Rp - Rp 1,109,000,000.00
Rp - Rp - Rp 1,109,000,000.00
Rp 162,200,000.00 Rp - Rp 1,271,200,000.00
Rp - Rp - Rp 1,271,200,000.00
Rp 27,600,000.00 Rp - Rp 1,298,800,000.00
Rp - Rp - Rp 1,298,800,000.00

Balance
Credit
Debit Credit
Rp - Rp 15,000,000.00
Rp - Rp - Rp 15,000,000.00
Rp 2,000,000.00 Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00
Rp 350,000.00 Rp - Rp 17,350,000.00
Rp - Rp - Rp 17,350,000.00

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Balance
Credit
Debit Credit
Rp 17,000,000.00 Rp -
Rp - Rp 17,000,000.00 Rp -
Rp - Rp 17,000,000.00 Rp -
Rp - Rp 17,000,000.00 Rp -
Rp - Rp 17,330,000.00 Rp -
Rp - Rp 17,330,000.00 Rp -
0

Balance
Credit
Debit Credit
Rp 646,880,000.00 Rp -
Rp - Rp 646,880,000.00 Rp -
Rp - Rp 751,480,000.00 Rp -
Rp - Rp 751,480,000.00 Rp -
Rp - Rp 769,480,000.00 Rp -
Rp - Rp 769,480,000.00 Rp -

Balance
Credit
Debit Credit
Rp 2,440,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -

Balance
Credit
Credit
Debit Credit
Rp - Rp 2,180,000.00
Rp - Rp - Rp 2,180,000.00
Rp - Rp - Rp 2,180,000.00
Rp 1,740,000.00 Rp - Rp 3,920,000.00
Rp - Rp - Rp 3,920,000.00
Rp - Rp - Rp 3,920,000.00

Balance
Credit
Debit Credit
Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,900,000.00 Rp -
Rp - Rp 25,900,000.00 Rp -
Rp - Rp 25,900,000.00 Rp -

Balance
Credit
Debit Credit
Rp 19,000,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
0

Balance
Credit
Debit Credit
Rp 16,400,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -

Balance
Credit
Debit Credit
Rp 10,800,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
0
Balance
Credit
Debit Credit
Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 15,200,000.00 Rp -
Rp - Rp 15,200,000.00 Rp -
Rp - Rp 15,200,000.00 Rp -
Rp - Rp 15,200,000.00 Rp -
Rp - Rp 15,200,000.00 Rp -
Rp - Rp 15,200,000.00 Rp -
Rp 26,750,000.00 Rp -

Balance
Credit
Debit Credit
Rp 18,000,000.00 Rp -
Rp - Rp 18,000,000.00 Rp -
Rp - Rp 18,000,000.00 Rp -
Rp - Rp 18,900,000.00 Rp -
Rp - Rp 18,900,000.00 Rp -
Rp - Rp 18,900,000.00 Rp -

Balance
Credit
Debit Credit
Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp 27,500,000.00 Rp -
Rp - Rp 27,500,000.00 Rp -
Rp - Rp 27,500,000.00 Rp -
Rp - Rp 27,500,000.00 Rp -
Rp - Rp 27,500,000.00 Rp -
Rp - Rp 27,500,000.00 Rp -
Rp 29,300,000.00 Rp -
0

Balance
Credit
Debit Credit
Rp 13,000,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp - Rp 13,000,000.00 Rp -
Rp 14,500,000.00 Rp -

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 460,000.00 Rp -
Rp - Rp 460,000.00 Rp -
Rp - Rp 460,000.00 Rp -

Balance
Credit
Debit Credit
Rp 53,000,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -

Balance
Credit
Debit Credit
Rp - Rp 7,500,000.00
Rp - Rp - Rp 7,500,000.00
Rp - Rp - Rp 7,500,000.00
Rp - Rp - Rp 7,500,000.00
Rp - Rp - Rp 7,500,000.00
Rp - Rp - Rp 7,500,000.00

Balance
Credit
Debit Credit
Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00
Rp - Rp - Rp 17,000,000.00

Balance
Credit
Debit Credit
Rp 8,140,000.00 Rp -
Rp - Rp 8,140,000.00 Rp -
Rp - Rp 8,140,000.00 Rp -
Rp - Rp 9,940,000.00 Rp -
Rp - Rp 9,940,000.00 Rp -
Rp - Rp 9,940,000.00 Rp -

Balance
Credit
Debit Credit
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 -
Rp - Rp 15,000,000.00 Rp -
Rp - Rp 15,000,000.00 Rp -
0

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 6,580,750.00 Rp -

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
0
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
11220 Allowance for Doubtful Debt -
11320 Supllies Rp 14,550,000
13100 Land Rp 570,000,000
13220 Building Accumulated Depreciation
13301 Vehicle a Cost Rp -
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
53000 Purchase Discount
62900 Late Fee Expense Rp 460,000
81000 Interest Income
82000 Devidend Income
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 -
Rp 43,000,000
Rp -
Rp 78,760,000
Rp 400,000
Rp -
Rp -
Rp 166,380,000
Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000
Rp -
Rp 1,298,800,000
Rp 17,350,000
Rp 3,920,000
Rp 7,500,000
Rp 17,000,000
Rp 3,558,310,000
PT CAHAYA DEWATA
LIST OF DEBT TO VENDOR
31-Dec-19
(dalam rupiah)
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
31-Dec-19
(dalam rupiah)
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
31-Dec-19
(dalam rupiah)
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
Number
31 BM12-2 Depreciation Expenses 62700 Rp 1,800,000
Building Accumulated Depreciation 13220
Equipment Accumulated Depreciation 13402
31 BM12-3 Supplies Expense 62400 Rp 11,550,000

Supllies 11320
BM12-3 Insurance Expense 62800 Rp 1,500,000

Prepaid Insurance 11420
D
e BM12-4 PPN Outcome 21310 Rp 166,380,000
c PPN Income 21320
- PPN Payable 21213
1
9
BM12-4 Income Tax Expense 93000 Rp 6,580,750
Income Tax payable 21212
Total Rp 187,810,750
AJ-11
Credit
- debit kredit
Rp 1,000,000 62700 Rp 1,800,000 13220
Rp 800,000 62400 Rp 11,550,000 13402
62800 Rp 1,500,000 11320
21310 Rp 166,380,000 11420
Rp 11,550,000 93000 Rp 6,580,750 21320
21213
- 21212
Rp 1,500,000
Rp 119,360,000
Rp 47,020,000
Rp 6,580,750
Rp 187,810,750
kredit -
Rp 1,000,000
Rp 800,000
Rp 11,550,000
Rp 1,500,000
Rp 119,360,000
Rp 47,020,000
Rp 6,580,750 -
RECAPITULATION OF
ADJUSTMENT JOURNAL

Supllies 11320 Rp 11,550,000
Prepaid Insurance 11420 Rp 1,500,000
Building Accumulated Depreciat 13220 Rp 1,000,000
Equipment Accumulated Depreci 13402 Rp 800,000
Income Tax payable 21212 Rp 6,580,750
PPN Payable 21213 Rp 47,020,000
PPN Outcome 21310 Rp 166,380,000
PPN Income 21320 Rp 119,360,000
Supplies Expense 62400 Rp 11,550,000
Depreciation Expenses 62700 Rp 1,800,000
Insurance Expense 62800 Rp 1,500,000
Income Tax Expense 93000 Rp 6,580,750
Total Rp 187,810,750 Rp 187,810,750

PT CAHAYA DEWATA
ADJUSTED 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
11220 Allowance for Doubtful Debt -
11320 Supllies Rp 3,000,000
13100 Land Rp 570,000,000
13401 Equipment Rp 130,000,000
21110 Credit Card
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income Rp -
31100 Common Stock
93000 Income Tax Expense Rp 6,580,750
Amount Rp 3,447,330,750
CREDIT
Rp 7,200,000
Rp 31,500,000
Rp -
Rp 43,800,000
Rp -
Rp 78,760,000
Rp 400,000
Rp 6,580,750
Rp 47,020,000
Rp -
Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000
Rp -
Rp 1,298,800,000
Rp 17,350,000
Rp 3,920,000
Rp 7,500,000
Rp 17,000,000
Rp 3,447,330,750
Neraca Saldo
No. Akun Nama Akun
Debit
11110 Cash in Bank Rp 334,630,000
11120 Petty Cash Rp 5,000,000
11220 Allowance for Doubtful Debt
11320 Supllies Rp 14,550,000
13100 Land Rp 570,000,000
13401 Equipment Rp 130,000,000
21110 Credit Card
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income Rp 119,360,000
31100 Common Stock
Amount Rp 3,558,310,000
PT CAHAYA DEWATA
WORK SHEET
31-Dec-19
(dalam rupiah)
Neraca Saldo Penyesuaian NS_Penyesuaian

Kredit Debit Kredit Debit
Rp 334,630,000.00
Rp 5,000,000.00
Rp 223,420,000.00
Rp 7,200,000 Rp -
Rp 113,000,000.00
Rp 11,550,000 Rp 3,000,000.00
Rp 3,000,000.00
Rp 1,500,000 Rp 6,500,000.00
Rp 670,000,000.00
Rp 570,000,000.00
Rp 320,000,000.00
Rp 30,500,000 Rp 1,000,000 Rp -
Rp -
Rp - Rp -
Rp 130,000,000.00
Rp 43,000,000 Rp 800,000 Rp -
Rp - Rp -
Rp 78,760,000 Rp -
Rp 400,000 Rp -
Rp - Rp 6,580,750 Rp -
Rp - Rp 47,020,000 Rp -
Rp 166,380,000 Rp 166,380,000 Rp -
Rp 119,360,000 Rp -
Rp 182,000,000 Rp -
Rp 1,580,000,000 Rp -
Rp 125,500,000 Rp -
Rp - Rp -
Rp 1,298,800,000 Rp -
Rp 17,350,000 Rp -
Rp -
Rp 17,330,000.00
Rp 769,480,000.00
Rp 2,440,000.00
Rp 3,920,000 Rp -
Rp 25,900,000.00
Rp 19,000,000.00
Rp 16,400,000.00
Rp 10,800,000.00
Rp 25,000,000.00
Rp 11,550,000 Rp 26,750,000.00
Rp 18,900,000.00
Rp 4,000,000.00
Rp 1,800,000 Rp 29,300,000.00
Rp 1,500,000 Rp 14,500,000.00
Rp 460,000.00
Rp 53,000,000.00
Rp 7,500,000 Rp -
Rp 17,000,000 Rp -
Rp 9,940,000.00
Rp 15,000,000.00
Rp 6,580,750 Rp 6,580,750.00
Rp 4,000,000.00
Rp -
Rp 3,558,310,000 Rp 187,810,750 Rp 187,810,750 Rp 3,447,330,750

NS_Penyesuaian Laba Rugi Posisi Keuangan
Kredit Debit Kredit Debit
Rp - Rp 334,630,000.00
Rp - Rp 5,000,000.00
Rp - Rp 223,420,000.00
Rp 7,200,000.00 Rp -
Rp - Rp 113,000,000.00
Rp - Rp 3,000,000.00
Rp - Rp 3,000,000.00
Rp - Rp 6,500,000.00
Rp - Rp 670,000,000.00
Rp - Rp 570,000,000.00
Rp - Rp 320,000,000.00
Rp 31,500,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 130,000,000.00
Rp 43,800,000.00 Rp -
Rp - Rp -
Rp 78,760,000.00 Rp -
Rp 400,000.00 Rp -
Rp 6,580,750.00 Rp -
Rp 47,020,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp 182,000,000.00 Rp -
Rp 1,580,000,000.00 Rp -
Rp 125,500,000.00 Rp -
Rp - Rp -
Rp 1,298,800,000.00 Rp - Rp 1,298,800,000.00
Rp 17,350,000.00 Rp - Rp 17,350,000.00
Rp - Rp - Rp -
Rp - Rp 17,330,000.00 Rp -
Rp - Rp 769,480,000.00 Rp -
Rp - Rp 2,440,000.00 Rp -
Rp 3,920,000.00 Rp - Rp 3,920,000.00
Rp - Rp 25,900,000.00 Rp -
Rp - Rp 19,000,000.00 Rp -
Rp - Rp 16,400,000.00 Rp -
Rp - Rp 10,800,000.00 Rp -
Rp - Rp 25,000,000.00 Rp -
Rp - Rp 26,750,000.00 Rp -
Rp - Rp 18,900,000.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp 29,300,000.00 Rp -
Rp - Rp 14,500,000.00 Rp -
Rp - Rp 460,000.00 Rp -
Rp - Rp 53,000,000.00 Rp -
Rp 7,500,000.00 Rp - Rp 7,500,000.00
Rp 17,000,000.00 Rp - Rp 17,000,000.00
Rp - Rp 9,940,000.00 Rp -
Rp - Rp 15,000,000.00 Rp -
Rp - Rp 6,580,750.00 Rp -
Rp - Rp 4,000,000.00 Rp -
Rp - Rp - Rp -
Rp 1,068,780,750 Rp 1,344,570,000 Rp 2,378,550,000
Rp 3,447,330,750 Rp 275,789,250
Rp 1,344,570,000 Rp 1,344,570,000 Rp 2,378,550,000
Posisi Keuangan
Kredit
Rp -
Rp -
Rp -
Rp 7,200,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 31,500,000.00
Rp -
Rp -
Rp -
Rp 43,800,000.00
Rp -
Rp 78,760,000.00
Rp 400,000.00
Rp 6,580,750.00
Rp 47,020,000.00
Rp -
Rp -
Rp 182,000,000.00
Rp 1,580,000,000.00
Rp 125,500,000.00
Rp -
Rp 2,102,760,750
Rp 275,789,250
Rp 2,378,550,000
PT CAHAYA DEWATA
INCOME STATEMENT
Dec-19
(dalam rupiah)
Note
INCOME
Sales of Merchandise 41100 Rp 1,298,800,000
Freight Collected 42100 Rp 17,350,000
Late Fee Collected 42200
Sales Discount 42300 -Rp 17,330,000
COGS
Freight Paid 52000 Rp 2,440,000
Purchase Discount 53000 -Rp 3,920,000
gross profit
OPERATING EXPENSES
Advertising Expenses 61100 Rp 25,900,000
In Store Promotion Expenses 61200 Rp 19,000,000
Utility Expense 61210 Rp 16,400,000
Telpon Expense 61220 Rp 10,800,000
Rent Expense 62300 Rp 25,000,000
Supplies Expense 62400 Rp 26,750,000
Maintenance and Repair Expen 62500 Rp 18,900,000
Bad Debt Expense 62600 Rp 4,000,000
Depreciation Expenses 62700 Rp 29,300,000
Insurance Expense 62800 Rp 14,500,000
Late Fee Expense 62900 Rp 460,000
Wages & Salaries 63100 Rp 53,000,000
operating income
OTHER INCOME
Interest Income 81000 Rp 7,500,000
Devidend Income 82000 Rp 17,000,000
Rp 24,500,000
OTHER EXPENSES
Interest Expense 91000 Rp 9,940,000
Bank Service Change 92000 Rp 15,000,000
Income Tax Expense 93000 Rp 6,580,750
Gain/Los Sales Vehicle 94000 Rp 4,000,000
Rp 35,520,750
Rp 1,298,820,000
Rp 768,000,000
Rp 530,820,000
Rp 244,010,000
Rp 286,810,000
Rp 11,020,750
Rp 275,789,250
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
Number
Total
CJ-11
Credit
RECAPITULATION OF
CLOSING JOURNAL
Total
PT CAHAYA DEWATA
CLOSING TRIAL BALANCE
31-Dec-19
(dalam rupiah)
NO NAMA AKUN DEBIT CREDIT

Amount

Cahaya 5

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Cahaya 5

Diunggah oleh

Hak Cipta:

Format Tersedia

INFORMASI UMUM PT CAHAYA DEWATA

NO AKUN NAMA AKUN ACCOUNT NAME

KLASIFIKASI D/K H/D SALDO AWAL -

No Vendor Name Code Address City

Telephone Termin Invoice No. Invoice Date

No Customer Name Code Address

City Telephone Termin Invoice No. Invoice Date

No Product Name Product Code Measure Quantity

NO AKUN NAMA AKUN DEBIT

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

Account Name Account No. Debit Credit

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

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

Account Name Account No. Debit Credit

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

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

Account Name Account No. Debit Credit

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

11 BKM12-2 Tuan Kusuma Rp 146,000,000

D 12 BKM12-3 Toko Bawana C002 Rp 34,000,000

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

Account Name Account No. Debit Credit

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

Account Name Account No. Debit Credit

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

Product Name : Oxone

Vendor Name : PT Asokasati Address :

Date Description Debit Credit

Vendor Name : PT Bharata Address :

Date Description Debit Credit

Vendor Name : PT Charaki Address :

Date Description Debit Credit

Customer Name : Toko Windari Address :

Customer Name : Toko Bawana Address :

Date Description Debit Credit

Customer Name : Toko Cemara Address :

Date Description Debit Credit

Customer Name : Toko Adhira Address :

Date Description Debit Credit

Jl. Arjuna C/15

Jl. Raya Batu Bulan 20 C

Acc No. 11110

Acc No. 11120

Acc No. 11210

Acc No. 11220

Acc No. 11310

Acc No. 11320

Acc No. 11410

Acc No. 12100

Acc No. 13100

Acc No. 13210

Acc No. 13220

Acc No. 13301

Acc No. 13302

Acc No. 13401

Acc No. 13402

Acc No. 21110

Acc No. 21210

Acc No. 21211

Acc No. 21212

Acc No. 21213

Acc No. 21310

Acc No. 21320