Cahaya 6

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

Aset Lancar Current Asset
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 Sewa Dibayar Dimuka Prepaid Rent
11420 Asuransi Dibayar Dimuka Prepaid Insurance
Investasi Investment
12100 Investasi dalam Saham Stock Invesment
Aset Tetap Fixed Assets
13100 Tanah Land
13210 Gedung Building acost
13220 Akumulasi Penyusutan Gedung Building Accumulated Depreciation
13301 Kendaraan Vehicle at Cost
13302 Akumulasi Penyusutan Kendaraan Vehicle Accumulatide Depreciation
13401 Peralatan Equipment
13402 Akumulasi Penyusutan Peralatan Equipment Accumulated Depreciation
Liabilitas Lancar Current Liabilities
21110 Kartu Kredit Credit Card
21210 Utang Dagang Accounts Payable
21211 Utang Biaya Accrued 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
31200 Laba Ditahan Retained Earning
31300 Ikhtisar Laba-Rugi Income Summary
Pendapatan Revenues
41100 Penjualan Barang Dagangan Sales of Merchandise
42100 Pendapatan Angkutan 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 Expense
61000 Beban Iklan Advertising Expense
61200 Beban Promosi Toko In Store Promotion Expense
62100 Beban Lain-Lain Utilitiy Expense
62200 Beban Telepon Telephone 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 Expense
62800 Beban Asuransi Insurance Expense
62900 Beban Denda Late Fee Expense
63100 Beban Upah dan Gaji Wages & Salaries
Pendapatan Lain dan Utang Other Revenues and Gains
81000 Pendapatan Bunga Interest Income
82000 Pendapatan Dividen Dividend Income
Beban Lain dan Rugi Other Expense and Losses
91000 Beban Bunga Interest Expens
92000 Beban Administrasi Bank Bank Service Charge
93000 Beban Pajak Penghasilan (PPh) Income Tax Expense
94000 Laba Rugi Penjualan Kendaraan Gain/Loss Sales Vehicle
YA DEWATA
F ACCOUNT
KLASIFIKASI D/K H/D SALDO AWAL

Header Rp 573,520,000
Aset Debet Detail Rp 277,120,000
Aset Kredit Detail -Rp 7,200,000
Aset Header Rp 670,000,000
Aset Header Rp 1,096,500,000
Liabilitas Header -Rp 200,200,000
Liabilitas Kredit Detail -Rp 8,400,000
Liabilitas Kredit Detail
Liabilitas Kredit Detail
Liabilitas Debet Detail Rp 112,200,000
Liabilitas Header -Rp 200,000,000
Ekuitas Header -Rp 1,705,500,000
Ekuitas Kredit Detail -Rp 1,580,000,000
Ekuitas Kredit Detail -Rp 125,500,000
Ekuitas Kredit Detail
Pendapatan Header -Rp 1,107,000,000
Pendapatan Kredit Detail -Rp 1,109,000,000
Pendapatan Kredit Detail -Rp 15,000,000
Pendapatan Kredit Detail
Pendapatan Debet Detail Rp 17,000,000
Beban Pokok Penjualan Header Rp 647,140,000
Beban Pokok Penjualan Debet Detail Rp 646,880,000
Beban Pokok Penjualan Debet Detail Rp 2,440,000
Beban Pokok Penjualan Kredit Detail -Rp 2,180,000
Beban Header Rp 226,900,000
Beban Debet Detail Rp 25,000,000
Beban Debet Detail
Pendapatan Lain-Lain Header -Rp 24,500,000
Pendapatan Lain-Lain Kredit Detail -Rp 7,500,000
Pendapatan Lain-Lain Kredit Detail -Rp 17,000,000
Beban Lain-Lain Header Rp 23,140,000
Beban Lain-Lain Debet Detail Rp 8,140,000
Beban Lain-Lain Debet Detail Rp 15,000,000
Beban Lain-Lain Debet Detail
Beban Lain-Lain Debet Detail
Rp -
PT CA
VE
No Vendor Name Code

1 PT Asokasati V001
2 PT Bharata V002
3 PT Charakti V003
Amount
PT CAHAYA DEWATA
VENDOR LIST
Address City Telephone

Jl. Rajawali 20 Denpasar (0361) 123 610 350
Jl T Umar no 3Z Denpasar (0361) 456 397 620
Jl Diponegoro no 17 Denpasar (0361) 789 300 560
Total
Termin Invoice No. Invoice Date Beginning Balance
2/10 net 50 NPA9-11 11/16/2019 Rp 46,000,000
2/10 net 50 SIB13-11 11/25/2019 Rp 21,000,000
2/10 net 50 FPC20-11 11/13/2019 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
Total
Amount
PT CAHAYA DEWATA
CUSTOMER LIST
City Telephone Termin Invoice No. Invoice Date

Badung (0361) 428 987 1/10 net 30 F11-08 11/19/2019
Denpasar (0361) 788 012 1/10 net 30 F11-11 11/25/2019
Tabanan (0361) 228 456 1/10 net 30
Gianyar (0361) 665 123 1/10 net 30 F11-12 11/30/2019
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-Chek AU-N06 Unit 80
2 Oxone AU-N08 Unit 70
Total
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 Accounts Receivable Rp 110,000,000
11220 Allowance for Doubtful Debt
11310 Merchandise Inventory Rp 164,000,000
11320 Supplies 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 acost Rp 320,000,000
13220 Building Accumulated Depreciation
13301 Vehicle at Cost Rp 160,000,000
13302 Vehicle Accumulatide Depreciation
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation
21110 Credit Card
21210 Accounts Payable
21211 Accrued 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
31200 Retained Earning
31300 Income Summary
41100 Sales of Merchandise
42100 Freight Collected
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
61000 Advertising Expense Rp 25,000,000
61200 In Store Promotion Expense Rp 19,000,000
62100 Utilitiy Expense Rp 16,400,000
62200 Telephone 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 Expense 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
82000 Dividend Income
91000 Interest Expens Rp 8,140,000
92000 Bank Service Charge Rp 15,000,000
93000 Income Tax Expense Rp -
94000 Gain/Loss 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
Dec-19
5 NPA-12 PT Asokasati V001 Rp 30,000,000 Rp 3,000,000
13 LIA-12 PT Bharata V002 Rp 46,000,000 Rp 4,600,000
Rp 76,000,000 Rp 7,600,000
Total Rp 83,600,000
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 83,600,000
Rp 83,600,000
21210
RECAPITULATION OF
PURCHASE JOURNAL
Account Name Account No. Debit Credit

Merchandise Inventory 11310 Rp 76,000,000
Accounts 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 Receivable
Number
Dec-19
3 F12-1 Toko Windari C001 Rp 65,400,000.00
9 F12-2 Toko Bawana C002 Rp 30,220,000.00
14 F12-3 Toko Cemara C003 Rp 37,800,000.00
20 F12-4 Toko Adhira C004 Rp 47,000,000.00
Rp 180,420,000.00
Total Rp 285,020,000.00
11210
PT CAHAYA DEWATA
SALES JOURNAL
Dec-19
(dalam rupiah)
Debit
Other
COGS Sales of Goods Sales of Services
Account No. Amount
Rp 38,000,000.00 Rp 59,000,000.00
Rp 17,600,000.00 Rp 27,200,000.00
Rp 22,000,000.00 Rp 34,000,000.00
Rp 27,000,000.00 Rp 42,000,000.00
Rp 104,600,000.00 Rp 162,200,000.00
Rp 285,020,000.00
51100 41100
Page : SJ-11
Credit
Merchandise Other
VAT Out
Inventory Account No. Amount
Rp 5,900,000.00 Rp 38,000,000.00 42100 Rp 500,000

Rp 2,720,000.00 Rp 17,600,000.00 42100 Rp 300,000
Rp 3,400,000.00 Rp 22,000,000.00 42100 Rp 400,000
Rp 4,200,000.00 Rp 27,000,000.00 42100 Rp 800,000
Rp 16,220,000.00 Rp 104,600,000.00 Rp 2,000,000
21310 11310
RECAPITULATION OF
SALES JOURNAL

Accounts 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
Dec-19
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 Bank Mandiri
31 BKK12-6 Pemegang Kas Kecil
Rp 154,000,000
Total Rp 187,610,000
21210
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
61000 Rp 900,000 Rp 4,950,000
11320 Rp 950,000
21211 Rp 2,200,000
62500 Rp 900,000
Rp 33,610,000 Rp 1,740,000 Rp 185,870,000

Rp 187,610,000
53000 11110
Page : CPJ-11
CREdit
Cash Other
On Hand Account No. Amount
RECAPITULATION OF
CASH PAYMENT JOURNAL

Cash in Bank 11110 Rp 185,870,000
Petty Cash 11120 Rp -
Supplies 11320 Rp 950,000
Credit Card 21110 Rp 8,400,000
Accrued Expense 21211 Rp 2,200,000
Bank Mandiri Loan 22100 Rp 18,000,000
Purchase Discount 53000 Rp 1,740,000
Advertising Expense 61000 Rp 900,000
Maintenance and Repair Expense 62500 Rp 900,000
Late Fee Expense 62900 Rp 460,000
Interest Expens 91000 Rp 1,800,000
Total Rp 187,610,000 Rp 187,610,000

Document
Date Description Ref Cash
Number
In Bank
Dec-19
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
12 BKM12-3 Toko Bawana C002 Rp 34,000,000
Rp 243,380,000
Total Rp 275,710,000
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 330,000 Rp 32,000,000
42300
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 2,760,000

Rp 275,710,000
11210 41100 21310
Page : CRJ-11
Other
Account No. Amount
42100 Rp 350,000
11310 Rp 18,000,000
13301 Rp 160,000,000
Rp 178,350,000
RECAPITULATION OF
CASH RECEIPT JOURNAL
Account Name Account No. Debit

Cash in Bank 11110 Rp 243,380,000
Accounts Receivable 11210
Merchandise Inventory 11310
Vehicle at Cost 13301
Vehicle Accumulatide Depreciation 13302 Rp 10,000,000
PPN Outcome 21310
Sales of Merchandise 41100
Freight Collected 42100
Sales Discount 42300 Rp 330,000
Gain/Loss Sales Vehicle 94000 Rp 4,000,000
Total Rp 275,710,000
Credit
Rp 67,000,000
Rp 18,000,000
Rp 160,000,000
Rp 2,760,000
Rp 27,600,000
Rp 350,000
Rp 275,710,000
PT CAHAYA DEWATA
MEMORIAL JOURNAL
Dec-19
(dalam rupiah)
Page :
Document
Date Account Name Ref Debit
Number
Dec-19
5 RNP3-12 Accounts Payable 21210 Rp 4,840,000
Merchandise Inventory 11310
PPN Income 21320
(PT Asokasati)
Total
MJ-11
Credit
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
GENERAL LEDGER
Acc.Name : Cash in Bank

Date Description Ref Debit
Dec-19
1 Saldo Awal
31 Purchase Journal Rp -
31 Sales Journal Rp -
31 Cash Receipts Journal Rp 243,380,000
31 Cash Payment Journal Rp -
31 General Journal Rp -
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Petty Cash

Dec-19
1 Saldo Awal
31 Cash Receipts Journal Rp -
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Accounts Receivable

Dec-19
1 Saldo Awal
31 Sales Journal Rp 180,420,000
Dec-19

31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Allowance for Doubtful Debt

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Merchandise Inventory

Dec-19
1 Saldo Awal
31 Purchase Journal Rp 76,000,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Supplies
Dec-19
1 Saldo Awal
31 Cash Payment Journal Rp 950,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Prepaid Rent

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Prepaid Insurance

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Stock Invesment

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Land
Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Building acost
Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Building Accumulated Depreciation

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Vehicle at Cost

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Vehicle Accumulatide Depreciation

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Equipment
Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Equipment Accumulated Depreciation
Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Credit Card

Dec-19
1 Saldo Awal
31 Cash Payment Journal Rp 8,400,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Accounts Payable

Dec-19
1 Saldo Awal
31 General Journal Rp 4,840,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Accrued Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Income Tax Payable

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : PPN Payable

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : PPN Outcome

Dec-19
1 Saldo Awal
31 Adjusment Entry Rp 166,380,000
31 Closing Entry
Balance
Acc.Name : PPN Income

Dec-19
1 Saldo Awal
31 Purchase Journal Rp 7,600,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Bank Mandiri Loan

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Common Stock

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Retained Earning

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Income Summary

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Sales of Merchandise

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Freight Collected

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Late Fee Collected

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Sales Discount

Dec-19
Dec-19
1 Saldo Awal
31 Cash Receipts Journal Rp 330,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Cost Of Good Sold

Dec-19
1 Saldo Awal
31 Sales Journal Rp 104,600,000
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Freight Paid

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Purchase Discount

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Advertising Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : In Store Promotion Expense

Dec-19
1 Saldo Awal
Dec-19
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Utilitiy Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Telephone Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Rent Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Supplies Expense

Dec-19
1 Saldo Awal
31 Closing Entry
Balance
Acc.Name : Maintenance and Repair Expense

Dec-19
1 Saldo Awal
Dec-19
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Bad Debt Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Depreciation Expense

Dec-19
1 Saldo Awal
31 Closing Entry
Balance
Acc.Name : Insurance Expense
Dec-19
1 Saldo Awal
31 Closing Entry
Balance
Acc.Name : Late Fee Expense

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Wages & Salaries

Dec-19
1 Saldo Awal
Dec-19

31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Interest Income

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Dividend Income

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Interest Expens
Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Bank Service Charge

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
Acc.Name : Income Tax Expense

Dec-19
1 Saldo Awal
31 Closing Entry
Balance
Acc.Name : Gain/Loss Sales Vehicle

Dec-19
1 Saldo Awal
31 Adjusment Entry
31 Closing Entry
Balance
AYA DEWATA
AL LEDGER
Acc No. 11110

Balance
Credit
Debit Credit
Rp 277,120,000 Rp -
Rp - Rp 277,120,000 Rp -
Rp - Rp 277,120,000 Rp -
Rp - Rp 520,500,000 Rp -
Rp 185,870,000 Rp 334,630,000 Rp -
Rp - Rp 334,630,000 Rp -
Acc No. 11120

Balance
Credit
Debit Credit
Rp 5,000,000 Rp -
Rp - Rp 5,000,000 Rp -
Rp - Rp 5,000,000 Rp -
Rp - Rp 5,000,000 Rp -
Rp - Rp 5,000,000 Rp -
Rp - Rp 5,000,000 Rp -
Acc No. 11210

Balance
Credit
Debit Credit
Rp 110,000,000 Rp -
Rp - Rp 110,000,000 Rp -
Rp - Rp 290,420,000 Rp -
Rp 67,000,000 Rp 223,420,000 Rp -
Rp - Rp 223,420,000 Rp -
Rp - Rp 223,420,000 Rp -
Acc No. 11220

Balance
Credit
Debit Credit
Rp - Rp 7,200,000
Rp - Rp - Rp 7,200,000
Rp - Rp - Rp 7,200,000
Rp - Rp - Rp 7,200,000
Rp - Rp - Rp 7,200,000
Rp - Rp - Rp 7,200,000
Acc No. 11310

Balance
Credit
Debit Credit
Rp 164,000,000 Rp -
Rp - Rp 240,000,000 Rp -
Rp 104,600,000 Rp 135,400,000 Rp -
Rp 18,000,000 Rp 117,400,000 Rp -
Rp - Rp 117,400,000 Rp -
Rp 4,400,000 Rp 113,000,000 Rp -
Acc No. 11320
Balance
Credit
Debit Credit
Rp 13,600,000 Rp -
Rp - Rp 13,600,000 Rp -
Rp - Rp 13,600,000 Rp -
Rp - Rp 13,600,000 Rp -
Rp - Rp 14,550,000 Rp -
Rp - Rp 14,550,000 Rp -
Rp 11,550,000 Rp 3,000,000
Acc No. 11410

Balance
Credit
Debit Credit
Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Acc No. 11420

Balance
Credit
Debit Credit
Rp 8,000,000 Rp -
Rp - Rp 8,000,000 Rp -
Rp - Rp 8,000,000 Rp -
Rp - Rp 8,000,000 Rp -
Rp - Rp 8,000,000 Rp -
Rp - Rp 8,000,000 Rp -
Rp 1,500,000 Rp 6,500,000
Acc No. 12100

Balance
Credit
Debit Credit
Rp 670,000,000 Rp -
Rp - Rp 670,000,000 Rp -
Rp - Rp 670,000,000 Rp -
Rp - Rp 670,000,000 Rp -
Rp - Rp 670,000,000 Rp -
Rp - Rp 670,000,000 Rp -
Acc No. 13100

Balance
Credit
Debit Credit
Rp 570,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Acc No. 13210
Balance
Credit
Debit Credit
Rp 320,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Acc No. 13220

Balance
Credit
Debit Credit
Rp - Rp 30,500,000
Rp - Rp - Rp 30,500,000
Rp - Rp - Rp 30,500,000
Rp - Rp - Rp 30,500,000
Rp - Rp - Rp 30,500,000
Rp - Rp - Rp 30,500,000
Rp 1,000,000 Rp - Rp 31,500,000
Acc No. 13301

Balance
Credit
Debit Credit
Rp 160,000,000 Rp -
Rp - Rp 160,000,000 Rp -
Rp - Rp 160,000,000 Rp -
Rp 160,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Acc No. 13302

Balance
Credit
Debit Credit
Rp - Rp 10,000,000
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp 10,000,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Acc No. 13401

Balance
Credit
Debit Credit
Rp 130,000,000 Rp -
Rp - Rp 130,000,000 Rp -
Rp - Rp 130,000,000 Rp -
Rp - Rp 130,000,000 Rp -
Rp - Rp 130,000,000 Rp -
Rp - Rp 130,000,000 Rp -
Acc No. 13402
Balance
Credit
Debit Credit
Rp - Rp 43,000,000
Rp - Rp - Rp 43,000,000
Rp - Rp - Rp 43,000,000
Rp - Rp - Rp 43,000,000
Rp - Rp - Rp 43,000,000
Rp - Rp - Rp 43,000,000
Rp 800,000 Rp - Rp 43,800,000
Acc No. 21110

Balance
Credit
Debit Credit
Rp - Rp 8,400,000
Rp - Rp - Rp 8,400,000
Rp - Rp - Rp 8,400,000
Rp - Rp - Rp 8,400,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Acc No. 21210

Balance
Credit
Debit Credit
Rp - Rp 154,000,000
Rp 83,600,000 Rp - Rp 237,600,000
Rp - Rp - Rp 237,600,000
Rp - Rp - Rp 237,600,000
Rp - Rp - Rp 83,600,000
Rp - Rp - Rp 78,760,000
Acc No. 21211
Balance
Credit
Debit Credit
Rp - Rp 2,600,000
Rp - Rp - Rp 2,600,000
Rp - Rp - Rp 2,600,000
Rp - Rp - Rp 2,600,000
Rp - Rp - Rp 400,000
Rp - Rp - Rp 400,000
Acc No. 21212

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 Rp - Rp 6,580,750
Acc No. 21213

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 Rp - Rp 47,020,000
Acc No. 21310

Balance
Credit
Debit Credit
Rp - Rp 147,400,000
Rp - Rp - Rp 147,400,000
Rp 16,220,000 Rp - Rp 163,620,000
Rp 2,760,000 Rp - Rp 166,380,000
Rp - Rp - Rp 166,380,000
Rp - Rp - Rp 166,380,000
Rp -
Acc No. 21320

Balance
Credit
Debit Credit
Rp 112,200,000 Rp -
Rp - Rp 119,800,000 Rp -
Rp - Rp 119,800,000 Rp -
Rp - Rp 119,800,000 Rp -
Rp - Rp 119,800,000 Rp -
Rp 440,000 Rp 119,360,000 Rp -
Rp 119,360,000 Rp -
Acc No. 22100
Balance
Credit
Debit Credit
Rp - Rp 200,000,000
Rp - Rp - Rp 200,000,000
Rp - Rp - Rp 200,000,000
Rp - Rp - Rp 200,000,000
Rp - Rp - Rp 182,000,000
Rp - Rp - Rp 182,000,000
Acc No. 31100

Balance
Credit
Debit Credit
Rp - Rp 1,580,000,000
Rp - Rp - Rp 1,580,000,000
Rp - Rp - Rp 1,580,000,000
Rp - Rp - Rp 1,580,000,000
Rp - Rp - Rp 1,580,000,000
Rp - Rp - Rp 1,580,000,000
Acc No. 31200

Balance
Credit
Credit
Debit Credit
Rp - Rp 125,500,000
Rp - Rp - Rp 125,500,000
Rp - Rp - Rp 125,500,000
Rp - Rp - Rp 125,500,000
Rp - Rp - Rp 125,500,000
Rp - Rp - Rp 125,500,000
Acc No. 31300

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Acc No. 41100

Balance
Credit
Debit Credit
Rp - Rp 1,109,000,000
Rp - Rp - Rp 1,109,000,000
Rp 162,200,000 Rp - Rp 1,271,200,000
Rp 27,600,000 Rp - Rp 1,298,800,000
Rp - Rp - Rp 1,298,800,000
Rp - Rp - Rp 1,298,800,000
Acc No. 42100
Balance
Credit
Debit Credit
Rp - Rp 15,000,000
Rp - Rp - Rp 15,000,000
Rp 2,000,000 Rp - Rp 17,000,000
Rp 350,000 Rp - Rp 17,350,000
Rp - Rp - Rp 17,350,000
Rp - Rp - Rp 17,350,000
Acc No. 42200

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Acc No. 42300

Balance
Credit
Debit Credit
Rp 17,000,000 Rp -
Rp - Rp 17,000,000 Rp -
Rp - Rp 17,000,000 Rp -
Rp - Rp 17,330,000 Rp -
Rp - Rp 17,330,000 Rp -
Rp - Rp 17,330,000 Rp -
Acc No. 51100

Balance
Credit
Debit Credit
Rp 646,880,000 Rp -
Rp - Rp 646,880,000 Rp -
Rp - Rp 751,480,000 Rp -
Rp - Rp 769,480,000 Rp -
Rp - Rp 769,480,000 Rp -
Rp - Rp 769,480,000 Rp -
Acc No. 52000

Balance
Credit
Debit Credit
Rp 2,440,000 Rp -
Rp - Rp 2,440,000 Rp -
Rp - Rp 2,440,000 Rp -
Rp - Rp 2,440,000 Rp -
Rp - Rp 2,440,000 Rp -
Rp - Rp 2,440,000 Rp -
Acc No. 53000
Balance
Credit
Debit Credit
Rp - Rp 2,180,000
Rp - Rp - Rp 2,180,000
Rp - Rp - Rp 2,180,000
Rp - Rp - Rp 2,180,000
Rp 1,740,000 Rp - Rp 3,920,000
Rp - Rp - Rp 3,920,000
Acc No. 61000

Balance
Credit
Debit Credit
Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,900,000 Rp -
Rp - Rp 25,900,000 Rp -
Acc No. 61200

Balance
Credit
Debit Credit
Rp 19,000,000 Rp -
Rp - Rp 19,000,000 Rp -
Rp - Rp 19,000,000 Rp -
Rp - Rp 19,000,000 Rp -
Rp - Rp 19,000,000 Rp -
Rp - Rp 19,000,000 Rp -
Acc No. 62100

Balance
Credit
Debit Credit
Rp 16,400,000 Rp -
Rp - Rp 16,400,000 Rp -
Rp - Rp 16,400,000 Rp -
Rp - Rp 16,400,000 Rp -
Rp - Rp 16,400,000 Rp -
Rp - Rp 16,400,000 Rp -
Acc No. 62200

Balance
Credit
Debit Credit
Rp 10,800,000 Rp -
Rp - Rp 10,800,000 Rp -
Rp - Rp 10,800,000 Rp -
Rp - Rp 10,800,000 Rp -
Rp - Rp 10,800,000 Rp -
Rp - Rp 10,800,000 Rp -
Acc No. 62300
Balance
Credit
Debit Credit
Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 25,000,000 Rp -
Acc No. 62400

Balance
Credit
Debit Credit
Rp 15,200,000 Rp -
Rp - Rp 15,200,000 Rp -
Rp - Rp 15,200,000 Rp -
Rp - Rp 15,200,000 Rp -
Rp - Rp 15,200,000 Rp -
Rp - Rp 15,200,000 Rp -
Rp - Rp 26,750,000 Rp -
Acc No. 62500

Balance
Credit
Debit Credit
Rp 18,000,000 Rp -
Rp - Rp 18,000,000 Rp -
Rp - Rp 18,000,000 Rp -
Rp - Rp 18,000,000 Rp -
Rp - Rp 18,900,000 Rp -
Rp - Rp 18,900,000 Rp -
Acc No. 62600

Balance
Credit
Debit Credit
Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Acc No. 62700

Balance
Credit
Debit Credit
Rp 27,500,000 Rp -
Rp - Rp 27,500,000 Rp -
Rp - Rp 27,500,000 Rp -
Rp - Rp 27,500,000 Rp -
Rp - Rp 27,500,000 Rp -
Rp - Rp 27,500,000 Rp -
Rp 29,300,000
Acc No. 62800
Balance
Credit
Debit Credit
Rp 13,000,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp - Rp 13,000,000 Rp -
Rp 14,500,000
Acc No. 62900

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 460,000 Rp -
Rp - Rp 460,000 Rp -
Acc No. 63100

Balance
Credit
Debit Credit
Rp 53,000,000 Rp -
Rp - Rp 53,000,000 Rp -
Rp - Rp 53,000,000 Rp -
Rp - Rp 53,000,000 Rp -
Rp - Rp 53,000,000 Rp -
Rp - Rp 53,000,000 Rp -
Acc No. 81000

Balance
Credit
Debit Credit
Rp - Rp 7,500,000
Rp - Rp - Rp 7,500,000
Rp - Rp - Rp 7,500,000
Rp - Rp - Rp 7,500,000
Rp - Rp - Rp 7,500,000
Rp - Rp - Rp 7,500,000
Acc No. 82000

Balance
Credit
Debit Credit
Rp - Rp 17,000,000
Rp - Rp - Rp 17,000,000
Rp - Rp - Rp 17,000,000
Rp - Rp - Rp 17,000,000
Rp - Rp - Rp 17,000,000
Rp - Rp - Rp 17,000,000
Acc No. 91000
Balance
Credit
Debit Credit
Rp 8,140,000 Rp -
Rp - Rp 8,140,000 Rp -
Rp - Rp 8,140,000 Rp -
Rp - Rp 8,140,000 Rp -
Rp - Rp 9,940,000 Rp -
Rp - Rp 9,940,000 Rp -
Acc No. 92000

Balance
Credit
Debit Credit
Rp 15,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Rp - Rp 15,000,000 Rp -
Acc No. 93000

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
Acc No. 94000

Balance
Credit
Debit Credit
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
Rp - Rp 4,000,000 Rp -
ACCOUNT PAYABLE CARD
Vendor Name : PT Asokasati Address :

Vendor Code : V001 City :
Date Description Debit Credit

Dec-19 1 Saldo Awal
5 Pembelian Rp 33,000,000
5 Retur BM12-1 Rp 4,840,000
20 Pelunasan BKK12-3 Rp 46,000,000
Vendor Name : PT Bharata Address :


Dec-19 1 Saldo Awal
10 Pelunasan SIB12-11 Rp 21,000,000
13 Pembelian Rp 50,600,000
Vendor Name : PT Charakti Address :


Dec-19 1 Saldo Awal
9 Pelunasan FPC20-11 Rp 87,000,000
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 Diponegoro no 17
Denpasar
Balance
Rp 87,000,000
Rp -
ACCOUNT RECEIVABLE CARD
Customer Name : Toko Windari Address :

Customer Code : C001 City :

Dec-19 1 Saldo Awal
2 Penjualan F12-1 Rp 65,400,000
Customer Name : Toko Bawana Address :


Dec-19 1 Saldo Awal
9 Penjualan F12-2 Rp 30,220,000
12 Pelunasan F11-11 Rp 34,000,000
Customer Name : Toko Cemara Address :


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


Dec-19 1 Saldo Awal
5 Pelunasan F11-12 Rp 33,000,000
20 Penjualan F12-4 Rp 47,000,000
Jl. Maruti 40x
Badung
Balance
Rp 43,000,000
Rp 108,400,000
Jl. Arjuna C/15

Denpasar
Balance
Rp 34,000,000
Rp 64,220,000
Rp 30,220,000
Jl. Pahlawan 3x
Tabanan
Balance
Rp -
Rp 37,800,000
Jl. Raya Batu Bulan 20 C

Gianyar
Balance
Rp 33,000,000
Rp -
Rp 47,000,000
INVENTORY CARD
roduct Name : Accu-Chek

Product Code : AU-N06
IN OUT
Date Description
Amount Price/Unit Total Amount
Dec-19 Saldo
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
INVENTORY CARD
roduct Name : Oxone

Product Code : AU-N08
IN OUT
Date Description
Amount Price/Unit Total Amount
Dec-19 Saldo
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 Alkesta 10
13 PT Bharata 20 Rp 1,200,000 Rp 24,000,000
14 Toko Cemara 10
20 Toko Adhira 10
ENTORY 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
ENTORY 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
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
11320 Supplies Rp 14,550,000
13100 Land Rp 570,000,000
13301 Vehicle at Cost Rp -
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
42200 Late Fee Collected
62900 Late Fee Expense Rp 460,000
93000 Income Tax Expense
94000 Gain/Loss 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
No. Vendor Name Code Debit Credit

1 PT Asokasati V001
2 PT Bharata V002
3 PT Charakti V003
Amount
Balance
Rp 28,160,000
Rp 50,600,000
Rp -
Rp 78,760,000
PT CAHAYA DEWATA
LIST ACCOUNT RECEIVABLE TO CUSTOMER
No. Customer Name Code Debit Credit

1 Toko Windari C001
2 Toko Bawana C002
3 Toko Cemara C003
4 Toko Adhira C004
Amount
Balance
Rp 108,400,000
Rp 30,220,000
Rp 37,800,000
Rp 47,000,000
Rp 223,420,000
PT CAHAYA DEWATA
DAFTAR PERSEDIAAN BARANG DAGANGAN
No. Product Name Product Code Measure Quantity Price/Unit

1 Accu-Chek 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
Dec-19 31 BM12-2 Depreciation Expense 62700 Rp 1,800,000
Building Accumulated Depreci 13220
Equipment Accumulated Depre 13402
(Penyusutan Aset Tetap)
31 BM12-3 Supplies Expense 62400 Rp 11,550,000

Supplies 11320
(Penyesuaian Perlengkapan)
Insurance Expense 62800 Rp 1,500,000
Prepaid Insurance 11420
(Penyesuaian Asuransi)
31 BM12-4 PPN Outcome 21310 Rp 166,380,000

PPN Income 21320
PPN Payable 21213
(Penyesuaian PPN)
Income Tax Expense 93000 Rp 6,580,750

Income Tax Payable 21212
(Penyesuaian PPh)
Total Rp 187,810,750
AJ-11
Credit
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
Rp 187,810,750
RECAPITULATION OF
ADJUSTMENT JOURNAL
Account Name Account No. Debit

Supplies 11320
Prepaid Insurance 11420
Building Accumulated Depreciation 13220
Equipment Accumulated Depreciation 13402
Income Tax Payable 21212
PPN Payable 21213
PPN Outcome 21310 Rp 166,380,000
PPN Income 21320
Supplies Expense 62400 Rp 11,550,000
Depreciation Expense 62700 Rp 1,800,000
Total Rp 187,810,750
Credit
Rp 11,550,000
Rp 1,500,000
Rp 1,000,000
Rp 800,000
Rp 6,580,750
Rp 47,020,000
Rp 119,360,000
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
11320 Supplies Rp 3,000,000
13100 Land Rp 570,000,000
13301 Vehicle at Cost
13401 Equipment Rp 130,000,000
21110 Credit Card
21213 PPN Payable
21310 PPN Outcome
21320 PPN Income
31100 Common Stock
42200 Late Fee Collected Rp -
93000 Income Tax Expense Rp 6,580,750
Amount Rp 3,447,330,750
CREDIT
Rp 7,200,000
Rp 31,500,000
Rp 43,800,000
Rp 78,760,000
Rp 400,000
Rp 6,580,750
Rp 47,020,000
Rp 182,000,000
Rp 1,580,000,000
Rp 125,500,000
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
No. Akun Nama Akun Neraca Saldo
Debit Kredit
11110 Cash in Bank Rp 334,630,000
11120 Petty Cash Rp 5,000,000
11220 Allowance for Doubtful Debt Rp 7,200,000
11320 Supplies Rp 14,550,000
13100 Land Rp 570,000,000
13220 Building Accumulated Depreciation Rp 30,500,000
13301 Vehicle at Cost
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation Rp 43,000,000
21110 Credit Card
21210 Accounts Payable Rp 78,760,000
21211 Accrued Expense Rp 400,000
21213 PPN Payable
21310 PPN Outcome Rp 166,380,000
21320 PPN Income Rp 119,360,000
22100 Bank Mandiri Loan Rp 182,000,000
31100 Common Stock Rp 1,580,000,000
31200 Retained Earning Rp 125,500,000
41100 Sales of Merchandise Rp 1,298,800,000
42100 Freight Collected Rp 17,350,000
42200 Late Fee Collected
53000 Purchase Discount Rp 3,920,000
81000 Interest Income Rp 7,500,000
82000 Dividend Income Rp 17,000,000
93000 Income Tax Expense
Amount Rp 3,558,310,000 Rp 3,558,310,000

PT CAHAYA DEWATA
WORK SHEET
31-Dec-19
(dalam rupiah)
Penyesuaian NS_Penyesuaian Laba Rugi

Debit Kredit Debit Kredit Debit
Rp - Rp - Rp 334,630,000 Rp - Rp -
Rp - Rp - Rp 5,000,000 Rp - Rp -
Rp - Rp - Rp 223,420,000 Rp - Rp -
Rp - Rp - Rp - Rp 7,200,000 Rp -
Rp - Rp - Rp 113,000,000 Rp - Rp -
Rp - Rp 11,550,000 Rp 3,000,000 Rp - Rp -
Rp - Rp - Rp 3,000,000 Rp - Rp -
Rp - Rp 1,500,000 Rp 6,500,000 Rp - Rp -
Rp - Rp - Rp 670,000,000 Rp - Rp -
Rp - Rp - Rp 570,000,000 Rp - Rp -
Rp - Rp - Rp 320,000,000 Rp - Rp -
Rp - Rp 1,000,000 Rp - Rp 31,500,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 130,000,000 Rp - Rp -
Rp - Rp 800,000 Rp - Rp 43,800,000 Rp -
Rp - Rp - Rp - Rp 78,760,000 Rp -
Rp - Rp - Rp - Rp 400,000 Rp -
Rp - Rp 6,580,750 Rp - Rp 6,580,750 Rp -
Rp - Rp 47,020,000 Rp - Rp 47,020,000 Rp -
Rp 166,380,000 Rp - Rp - Rp - Rp -
Rp - Rp 119,360,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp 182,000,000 Rp -
Rp - Rp - Rp - Rp 1,580,000,000 Rp -
Rp - Rp - Rp - Rp 125,500,000 Rp -
Rp - Rp - Rp - Rp 1,298,800,000 Rp -
Rp - Rp - Rp - Rp 17,350,000 Rp -
Rp - Rp - Rp 17,330,000 Rp - Rp 17,330,000
Rp - Rp - Rp 769,480,000 Rp - Rp 769,480,000
Rp - Rp - Rp 2,440,000 Rp - Rp 2,440,000
Rp - Rp - Rp - Rp 3,920,000 Rp -
Rp - Rp - Rp 25,900,000 Rp - Rp 25,900,000
Rp - Rp - Rp 19,000,000 Rp - Rp 19,000,000
Rp - Rp - Rp 16,400,000 Rp - Rp 16,400,000
Rp - Rp - Rp 10,800,000 Rp - Rp 10,800,000
Rp - Rp - Rp 25,000,000 Rp - Rp 25,000,000
Rp 11,550,000 Rp - Rp 26,750,000 Rp - Rp 26,750,000
Rp - Rp - Rp 18,900,000 Rp - Rp 18,900,000
Rp - Rp - Rp 4,000,000 Rp - Rp 4,000,000
Rp 1,800,000 Rp - Rp 29,300,000 Rp - Rp 29,300,000
Rp 1,500,000 Rp - Rp 14,500,000 Rp - Rp 14,500,000
Rp - Rp - Rp 460,000 Rp - Rp 460,000
Rp - Rp - Rp 53,000,000 Rp - Rp 53,000,000
Rp - Rp - Rp - Rp 7,500,000 Rp -
Rp - Rp - Rp - Rp 17,000,000 Rp -
Rp - Rp - Rp 9,940,000 Rp - Rp 9,940,000
Rp - Rp - Rp 15,000,000 Rp - Rp 15,000,000
Rp 6,580,750 Rp - Rp 6,580,750 Rp - Rp 6,580,750
Rp - Rp - Rp 4,000,000 Rp - Rp 4,000,000
Rp 1,068,780,750
Rp 187,810,750 Rp 187,810,750 Rp 3,447,330,750 Rp 3,447,330,750 Rp 275,789,250
Rp 1,344,570,000
Laba Rugi Posisi Keuangan
Kredit Debit Kredit
Rp - Rp 334,630,000 Rp -
Rp - Rp 5,000,000 Rp -
Rp - Rp 223,420,000 Rp -
Rp - Rp - Rp 7,200,000
Rp - Rp 113,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 3,000,000 Rp -
Rp - Rp 6,500,000 Rp -
Rp - Rp 670,000,000 Rp -
Rp - Rp 570,000,000 Rp -
Rp - Rp 320,000,000 Rp -
Rp - Rp - Rp 31,500,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 130,000,000 Rp -
Rp - Rp - Rp 43,800,000
Rp - Rp - Rp -
Rp - Rp - Rp 78,760,000
Rp - Rp - Rp 400,000
Rp - Rp - Rp 6,580,750
Rp - Rp - Rp 47,020,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 182,000,000
Rp - Rp - Rp 1,580,000,000
Rp - Rp - Rp 125,500,000
Rp - Rp - Rp -
Rp 1,298,800,000 Rp - Rp -
Rp 17,350,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 3,920,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 7,500,000 Rp - Rp -
Rp 17,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,344,570,000 Rp 2,378,550,000 Rp 2,102,760,750

Rp 275,789,250
Rp 1,344,570,000 Rp 2,378,550,000 Rp 2,378,550,000
PT CAHAYA DEWATA
INCOME STATEMENT
Dec-19
(dalam rupiah)
Note Dec-19
Operating Revenues and Expenses
Operating Revenues :
Sales of Merchandise 41100 Rp 1,298,800,000
Sales Discount 42300 -Rp 17,330,000
Net Sales Rp 1,281,470,000
Cost Of Goods Sold :

Freight Paid 52000 Rp 2,440,000
Purchase Discount 53000 -Rp 3,920,000
Cost Of Good Sold Rp 768,000,000
Gross Operating Profit Rp 513,470,000
Operating Expenses:
Marketing Expenses
Advertising Expense 61000 Rp 25,900,000
In Store Promotion Expense 61200 Rp 19,000,000
Administration & General Expenses
Utilitiy Expense 62100 Rp 16,400,000
Telephone Expense 62200 Rp 10,800,000
Rent Expense 62300 Rp 25,000,000
Supplies Expense 62400 Rp 26,750,000
Maintenance and Repair Expense 62500 Rp 18,900,000
Bad Debt Expense 62600 Rp 4,000,000
Depreciation Expense 62700 Rp 29,300,000
Late Fee Expense 62900 Rp 460,000
Wages & Salaries 63100 Rp 53,000,000
Total Operating Expenses Rp 244,010,000
Net Operating Profit Rp 269,460,000
Non-Operating Revenues and Expenses

Non-Operating Revenues :
Freight Collected 42100 Rp 17,350,000
Late Fee Collected 42200 Rp -
Interest Income 81000 Rp 7,500,000
Dividend Income 82000 Rp 17,000,000
Total Non-Operating Revenues Rp 41,850,000
Non-Operating Expenses :
Interest Expens 91000 Rp 9,940,000
Bank Service Charge 92000 Rp 15,000,000
Gain/Loss Sales Vehicle 94000 Rp 4,000,000
Total Non-Operating Revenues Rp 28,940,000
Net Non-Operating Profit Rp 12,910,000
Net Profit Before Tax Rp 282,370,000

Net Profit After Tax Rp 275,789,250
Nov-19
Rp 1,109,000,000
-Rp 17,000,000
Rp 1,092,000,000
Rp 646,880,000
Rp 2,440,000
-Rp 2,180,000
Rp 647,140,000
Rp 444,860,000
Rp 25,000,000
Rp 19,000,000
Rp 16,400,000
Rp 10,800,000
Rp 25,000,000
Rp 15,200,000
Rp 18,000,000
Rp 4,000,000
Rp 27,500,000
Rp 13,000,000
Rp -
Rp 53,000,000
Rp 226,900,000
Rp 217,960,000
Rp 15,000,000
Rp 7,500,000
Rp 17,000,000
Rp 39,500,000
Rp 8,140,000
Rp 15,000,000
Rp -
Rp 23,140,000
Rp 16,360,000
Rp 234,320,000
Rp -
Rp 234,320,000
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
Capital
Retained Earning at 1 December 2019
Capital Increase
Current Year Earning
Retained Earning at 31 Desember 2019

ENT
Retained Earning Total

Rp 125,500,000 Rp 125,500,000
Rp 275,789,250 Rp 275,789,250
Rp 401,289,250
PT CAHAYA DEWATA
FINANCIAL POSITION REPORT
Dec-19
(dalam rupiah)
Note 31-Des-19
Assets
Current Assets
11110 Cash in Bank Rp 334,630,000
11120 Petty Cash Rp 5,000,000
11220 Allowance for Doubtful Debt -Rp 7,200,000
11320 Supplies Rp 3,000,000
Total Current Assets Rp 681,350,000
Investation
Fixed Assets
13100 Land Rp 570,000,000
13220 Building Accumulated Depreciation -Rp 31,500,000
13301 Vehicle at Cost Rp -
13302 Vehicle Accumulatide Depreciation Rp -
13401 Equipment Rp 130,000,000
13402 Equipment Accumulated Depreciation -Rp 43,800,000
Total Fixed Asset Rp 944,700,000
Total Assets Rp 2,296,050,000
Liability
Current Liability
21110 Credit Card Rp -
21210 Accounts Payable Rp 78,760,000
21211 Accrued Expense Rp 400,000
21212 Income Tax Payable Rp 6,580,750
21213 PPN Payable Rp 47,020,000
21310 PPN Outcome Rp -
21320 PPN Income Rp -
Total Current Liability Rp 132,760,750
Long Term Liability

22100 Bank Mandiri Loan Rp 182,000,000
Total Liability Rp 314,760,750
Equity
31100 Common Stock Rp 1,580,000,000
31200 Retained Earning Rp 401,289,250
Total Equity Rp 1,981,289,250
Total Liability & Equity Rp 2,296,050,000

30-Nov-19
Rp 277,120,000
Rp 5,000,000
Rp 110,000,000
-Rp 7,200,000
Rp 164,000,000
Rp 13,600,000
Rp 3,000,000
Rp 8,000,000
Rp 573,520,000
Rp 670,000,000
Rp 570,000,000
Rp 320,000,000
-Rp 30,500,000
Rp 160,000,000
-Rp 10,000,000
Rp 130,000,000
-Rp 43,000,000
Rp 1,096,500,000
Rp 2,340,020,000
Rp 8,400,000
Rp 154,000,000
Rp 2,600,000
Rp -
Rp -
Rp 147,400,000
-Rp 112,200,000
Rp 200,200,000
Rp 200,000,000
Rp 400,200,000
Rp 1,580,000,000
Rp 359,820,000
Rp 1,939,820,000
Rp 2,340,020,000
PT CAHAYA DEWATA
CASH FLOW STATEMENT
Dec-19
(dalam rupiah)
Note 31-Dec-19
Cash Flow From Operating Activity
Increase :
Penerimaan dari pelanggan Rp 97,030,000
Penerimaan pendapatan angkut Rp 350,000
Decrease :
Pembayaran kepada pemasok -Rp 152,260,000
Pengisian kembali kas kecil -Rp 4,950,000
Pembayaran utang kartu kredit -Rp 8,400,000
Beban depresiasi kendaraan -Rp 10,000,000
Rugi penjualan kendaraan -Rp 4,000,000
Pembayaran beban bunga -Rp 1,800,000
Pembayaran denda -Rp 460,000
Total Cash Flow From Operating Activity -Rp 84,490,000
Cash Flow From Investing Activity

Increase:
Penerimaan penjualan kendaraan Rp 160,000,000
Total Cash Flow From Investing Activity Rp 160,000,000
Cash Flow From Financing Activity

Decrease:
Pembayaran utang bank -Rp 18,000,000
Total Cash Flow From Financing Activity -Rp 18,000,000
Total Cash Flow Rp 57,510,000
Cash & Equivalent Cash at 30 Nov Rp 282,120,000

Cash & Equivalent Cash at 31 Des Rp 339,630,000
Cash & Equivalent Cash Actual Rp 339,630,000
Cash & Equivalent Cash Difference Rp -
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

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INFORMASI UMUM PT CAHAYA DEWATA

Identitas Perusahaan Informasi Pajak

NO AKUN NAMA AKUN ACCOUNT NAME

KLASIFIKASI D/K H/D SALDO AWAL

No Vendor Name Code

Address City Telephone

No Customer Name Code Address

City Telephone Termin Invoice No. Invoice Date

No Product Name Product Code Measure Quantity

NO AKUN NAMA AKUN DEBIT

Account Name Account No. Debit Credit

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

Rp 5,900,000.00 Rp 38,000,000.00 42100 Rp 500,000

Rp 16,220,000.00 Rp 104,600,000.00 Rp 2,000,000

Account Name Account No. Debit Credit

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

31 BKK12-6 Pemegang Kas Kecil

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

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

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

Account Name Account No. Debit

Account Name Account No. Debit Credit

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

Acc.Name : Cash in Bank

Acc.Name : Petty Cash

Acc.Name : Accounts Receivable

31 Cash Receipts Journal Rp -

Acc.Name : Allowance for Doubtful Debt

Acc.Name : Merchandise Inventory

Acc.Name : Prepaid Rent

Acc.Name : Prepaid Insurance

Acc.Name : Stock Invesment

Acc.Name : Building Accumulated Depreciation

Acc.Name : Vehicle at Cost

Acc.Name : Vehicle Accumulatide Depreciation

Acc.Name : Credit Card

Acc.Name : Accounts Payable

Acc.Name : Accrued Expense

Acc.Name : Income Tax Payable

Acc.Name : PPN Payable

Acc.Name : PPN Outcome

Acc.Name : PPN Income

Acc.Name : Bank Mandiri Loan

Acc.Name : Common Stock

Acc.Name : Retained Earning

Acc.Name : Income Summary

Acc.Name : Sales of Merchandise

Acc.Name : Freight Collected

Acc.Name : Late Fee Collected

Acc.Name : Sales Discount

Acc.Name : Cost Of Good Sold

Acc.Name : Freight Paid

Acc.Name : Purchase Discount

Acc.Name : Advertising Expense

Acc.Name : In Store Promotion Expense

Acc.Name : Utilitiy Expense

Acc.Name : Telephone Expense

Acc.Name : Rent Expense

Acc.Name : Supplies Expense