Cahaya 5
Cahaya 5
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
Amount
PT CAHAYA DEWATA
VENDOR LIST
Rp 154,000,000
PT CAHAYA DEW
CUSTOMER LI
Amount
PT CAHAYA DEWATA
CUSTOMER LIST
Rp 33,000,000
Rp 110,000,000
PT CAHAYA DEWATA
INVENTORY LIST
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)
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
- 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
D
e
c
-
1
9
- 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
(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
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
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
-
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
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
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
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
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
Balance
34,000,000
Rp 64,220,000
Rp 30,220,000
Jl. Pahlawan 3x
Tabanan
Balance
Rp 37,800,000
Balance
33,000,000
0
Rp 47,000,000
PT CAHAYA DEWATA
GENERAL LEDGER
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Acc No. 11420
Acc.Name : Prepaid Insurance
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 -
Dec-19
31-Dec posting AJP-11
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Acc No. 31300
Acc.Name : Income Summary
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 -
Dec-19
Balance
Balance
Dec-19
31-Dec posting CPJ-11 Rp -
31-Dec posting CRJ-11 Rp -
31-Dec posting MJ-11 Rp -
Dec-19
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Acc No. 62300
Acc.Name : Rent Expense
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 -
Dec-19
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
HAYA DEWATA
ERAL LEDGER
0
Saldo Awal Debit Rp 8,000,000
Saldo Awal Kredit Rp -
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
0
Saldo Awal Debit Rp -
Saldo Awal Kredit Rp -
Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
0
Saldo Awal Debit Rp 25,000,000
Saldo Awal Kredit Rp -
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 -
0
PT CAHAYA DEWATA
TRIAL BALANCE
31-Dec-19
(dalam rupiah)
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)
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)
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)
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
31 BM12-2 Depreciation Expenses 62700 Rp 1,800,000
Building Accumulated Depreciation 13220
Equipment Accumulated Depreciation 13402
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
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
11210 Account Receivable Rp 223,420,000
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory Rp 113,000,000
11320 Supllies Rp 14,550,000
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 -
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 Rp -
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 15,200,000
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 Rp -
94000 Gain/Los Sales Vehicle Rp 4,000,000
Amount Rp 3,558,310,000
PT CAHAYA DEWATA
WORK SHEET
31-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
Cost of Good Sold 51100 Rp 769,480,000
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)
Total
CJ-11
Credit
RECAPITULATION OF
CLOSING JOURNAL
Total
PT CAHAYA DEWATA
CLOSING TRIAL BALANCE
31-Dec-19
(dalam rupiah)