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
Asset Debit Detail Rp 277,120,000
Asset Debit Detail Rp 5,000,000
Asset Debit Detail Rp 110,000,000
Asset Kredit Detail Rp 7,200,000
Asset Debit Detail Rp 164,000,000
Asset Debit Detail Rp 13,600,000
Asset Debit Detail Rp 3,000,000
Asset Debit Detail Rp 8,000,000
Asset Header
Aset Debit Detail Rp 670,000,000
Assets Header
Asset Debit Detail Rp 570,000,000
Asset Debit Detail Rp 320,000,000
Asset Kredit Detail Rp 30,500,000
Asset Debit Detail Rp 160,000,000
Asset Kredit Detail Rp 10,000,000
Asset Debit Detail Rp 130,000,000
Asset Kredit Detail Rp 43,000,000
Liability Header
Liability Kredit Detail Rp 8,400,000
Liability Kredit Detail Rp 154,000,000
Liability Kredit Detail Rp 2,600,000
Liability Kredit Detail
Liability Kredit Detail
Liability Kredit Detail Rp 147,400,000
Liability Debit Detail Rp 112,200,000
Liability Header
Liability Kredit Detail Rp 200,000,000
Equity Header
Equity Kredit Detail Rp 1,580,000,000
Equity Kredit Detail Rp 125,500,000
Equity Detail
Income Header
Income Kredit Detail Rp 1,109,000,000
Income Kredit Detail Rp 15,000,000
Income Kredit Detail
Income Debit Detail Rp 17,000,000
Cost of Sales Header
 Cost of Sales Debit Detail Rp 646,880,000
Cost of Sales Debit Detail Rp 2,440,000
Cost of Sales Debit Detail Rp 2,180,000
Expenses Header
Expenses Debit Detail Rp 25,000,000
Expenses Debit Detail Rp 19,000,000
Expenses Debit Detail Rp 16,400,000
Expenses Debit Detail Rp 10,800,000
Expenses Debit Detail Rp 25,000,000
Expenses Debit Detail Rp 15,200,000
Expenses Debit Detail Rp 18,000,000
Expenses Debit Detail Rp 4,000,000
Expenses Debit Detail Rp 27,500,000
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 Oxonw 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

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