PT CAHAYA BINTANG ELEKTRINDO

Ledger
Per December 31, 2015

Account Name : Cash Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 502,710,000
5 Pembayaran Biaya Perjamuan 750,550 501,959,450
6 Pembayaran Listrik dan Telepon 1,952,250 500,007,200
6 Pembayaran BBM, Parkir, Tol 3,101,050 496,906,150
10 Pembayaran Biaya Perjamuan 1,125,750 495,780,400
13 Pembayaran BBM, Parkir, Tol 2,855,800 492,924,600
15 Biaya Perjalanan 30,000,000 24,293,874 498,630,726
20 Pembayaran BBM, Parkir, Tol 2,631,500 495,999,226
20 Pengisian Kas ditangan 200,000,000 695,999,226
26 Pembayaran BBM, Parkir, Tol 3,401,050 692,598,176
26 Pembangunan dalam Proses 255,000,000 437,598,176
30 Setoran Tunai 300,000,000 137,598,176

Account Name : Mandiri Bank Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 2,056,660,325
3 Penerimaan Piutang 11,605,000 2,068,265,325
8 Biaya Travelling 30,000,000 2,038,265,325
8 Penerimaan Piutang 10,164,000 2,048,429,325
8 Biaya Transfer Bank 7,500 2,048,421,825
9 Pembayaran Hutang 100,000,000 1,948,421,825
10 Pembayaran Pajak Terutang 20,766,325 1,927,655,500
15 Pembayaran Listrik dan Telepon 2,152,115 1,925,503,385
19 Pembayaran Hutang 99,000,000 1,826,503,385
19 Pembayaran Hutang 65,000,000 1,761,503,385
20 Penerimaan Piutang 16,500,000 1,778,003,385
20 Pengisian Kas ditangan 200,000,000 1,578,003,385
22 Penerimaan Piutang 18,525,000 1,596,528,385
22 Biaya Administrasi Bank 275,250 1,596,253,135
23 Penerimaan Piutang 5,850,000 1,602,103,135
26 Pembayaran Gaji Karyawan 58,102,962 1,544,000,173
26 Pembelian dalam Perjalanan 146,410,000 1,397,590,173
26 Biaya Angkut Pembelian 5,500,000 1,392,090,173
30 Setoran Tunai 300,000,000 1,692,090,173

Account Name : Time Deposit Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 500,000,000

Account Name : Note Receivable Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 500,000,000
Account Name : Account Receivable Trade Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 107,723,000
3 Penerimaan Piutang 11,605,000 96,118,000
5 Penjualan Kredit 70,713,500 166,831,500
6 Penjualan Kredit 22,715,000 189,546,500
7 Retur Penjualan 357,500 189,189,000
8 Penjualan Kredit 70,963,750 260,152,750
8 Penerimaan Piutang 10,164,000 249,988,750
15 Penjualan Kredit 39,432,250 289,421,000
17 Penjualan Kredit 31,638,750 321,059,750
19 Penjualan Kredit 18,590,000 339,649,750
20 Penerimaan Piutang 16,500,000 323,149,750
22 Penjualan Kredit 18,525,000 341,674,750
22 Penerimaan Piutang 18,525,000 323,149,750
22 Penjualan Kredit 4,550,000 327,699,750
23 Penjualan Kredit 6,435,000 334,134,750
23 Penerimaan Piutang 5,850,000 328,284,750

Account Name : Advance Payment Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 8 Biaya Travelling 30,000,000 30,000,000
15 Biaya Perjalanan 30,000,000 -

Account Name : TV 14 Inventory Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 71,500,000

Account Name : CD Player Inventory Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 138,650,000

Account Name : Tape Desk Inventory Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 29,250,000
Account Name : VAT Tax Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 4,062,500
9 Pembelian Kredit 2,512,500 6,575,000
10 Pengkreditan Pajak Masukan 4,062,500 2,512,500
22 Pembelian Kredit 4,800,000 7,312,500
Account Name : PPh Art 23 Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 500,000

Account Name : PPh Art 25 Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 7,500,000
10 Pembayaran Pajak Terutang 115,000 7,615,000

Account Name : Prepayment Rent Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 192,500,000

Account Name : Prepayment Insurance Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 34,350,000

Account Name : Lands Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 1,000,000,000
Account Name : Building Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 240,000,000

Account Name : Building Accum. Depr Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Vehicles Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 715,200,000

Account Name : Vehicle Accum. Depr. Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Office Equipment Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 196,200,000
Account Name : Office Equipment Accum. Depr Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Inventory in Transit Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 26 Pembelian dalam Perjalanan 146,410,000 146,410,000

Account Name : Contraction in Progress Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 26 Pembangunan dalam Proses 255,000,000 255,000,000

Account Name : Account Payable Trade Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal
9 Pembelian Kredit 27,637,500
9 Pembayaran Hutang 100,000,000
19 Pembayaran Hutang 99,000,000
19 Pembayaran Hutang 65,000,000
22 Pembelian Kredit 52,800,000

Account Name : VAT Tax Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal
5 Penjualan Kredit 6,428,500
6 Penjualan Kredit 2,065,000
7 Retur Penjualan 32,500
8 Penjualan Kredit 6,451,250
10 Pembayaran Pajak Terutang 17,164,500
10 Pengkreditan Pajak Masukan 4,062,500
15 Penjualan Kredit 3,584,750
17 Penjualan Kredit 2,876,250
19 Penjualan Kredit 1,690,000
23 Penjualan Kredit 585,000

Account Name : PPh Ps 21 Tax Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
 2015
Dec 1 Saldo awal
10 Pembayaran Pajak Terutang 3,486,825
26 Pph ps 21 atas Gaji Karyawan 711,288
Account Name : Rent Payable Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Owner's Shareholder Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Retained Earnings Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Current Year Earnings Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : TV 14 Sales Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal
5 Penjualan Kredit 31,687,500
8 Penjualan Kredit 31,687,500
19 Penjualan Kredit 16,900,000
22 Penjualan Kredit 18,525,000
22 Penjualan Kredit 4,550,000
23 Penjualan Kredit 5,850,000
Account Name : CD Player Sales Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal
5 Penjualan Kredit 32,597,500
6 Penjualan Kredit 20,650,000
8 Penjualan Kredit 19,175,000
15 Penjualan Kredit 24,927,500
17 Penjualan Kredit 28,762,500

Account Name : Tape Desk Sales Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal
8 Penjualan Kredit 13,650,000
15 Penjualan Kredit 10,920,000

Account Name : Sales Return Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 5,215,500
7 Retur Penjualan 325,000 5,540,500

Account Name : Purchases TV 14 Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 890,625,000
9 Pembelian Kredit 25,125,000 915,750,000
22 Pembelian Kredit 17,000,000 932,750,000

Account Name : Purchases CD Player Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 717,500,000
22 Pembelian Kredit 31,000,000 748,500,000
Account Name : Purchases Tape Desk Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 195,000,000

Account Name : Freight In Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 42,550,000
26 Biaya Angkut Pembelian 5,500,000 48,050,000

Account Name : Salaries Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 347,447,750
26 Pembayaran Gaji Karyawan 29,108,250 376,556,000

Account Name : Depreciation Exenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 66,701,250

Account Name : Travelling & Transportation Exp Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 35,512,500
Account Name : Entertaiment Expenses Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 22,785,200
5 Pembayaran Biaya Perjamuan 750,550 23,535,750

Account Name : Repair & Maintenance - Vehicle Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 12,652,220

Account Name : Gasolin, Parking, Tol Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 14,257,520
6 Pembayaran BBM, Parkir, Tol 1,975,500 16,233,020
13 Pembayaran BBM, Parkir, Tol 1,755,600 17,988,620
20 Pembayaran BBM, Parkir, Tol 1,511,500 19,500,120
26 Pembayaran BBM, Parkir, Tol 2,150,500 21,650,620

Account Name : Electrical, Telp Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 13,768,080
6 Pembayaran Listrik dan Telepon 1,171,350 14,939,430
15 Pembayaran Listrik dan Telepon 1,614,086 16,553,516

Account Name : Office Maintenance Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 13,525,620

Account Name : Rental Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 12,000,000
Account Name : Representation Expenses Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 11,525,000

Account Name : Donation Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 7,562,500

Account Name : Insurance Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 5,256,000

Account Name : Other Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 3,215,660

Account Name : Salaries Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 354,216,000
26 Pembayaran Gaji Karyawan 29,706,000 383,922,000

Account Name : Depreciation Exenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref
 Post.
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 54,573,750

Account Name : Travelling & Transportation Exp Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 40,625,000
15 Biaya Perjalanan 24,293,874 64,918,874

Account Name : Entertaiment Exenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 25,256,200
10 Pembayaran Biaya Perjamuan 1,125,750 26,381,950

Account Name : Repair & Maintenance - Vehicle Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 15,500,000

Account Name : Gasolin, Parking, Tol Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 14,256,250
6 Pembayaran BBM, Parkir, Tol 1,125,550 15,381,800
13 Pembayaran BBM, Parkir, Tol 1,100,200 16,482,000
20 Pembayaran BBM, Parkir, Tol 1,120,000 17,602,000
26 Pembayaran BBM, Parkir, Tol 1,250,550 18,852,550

Account Name : Electrical, Telp Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 11,312,000
6 Pembayaran Listrik dan Telepon 780,900 12,092,900
 15 Pembayaran Listrik dan Telepon 538,029 12,630,929

Account Name : Office Maintenance Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 5,624,580

Account Name : Insurance Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 3,256,200
Account Name : Donation Expenses Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 500,000

Account Name : Other Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 546,526

Account Name : Income Tax Art 21 Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Income Tax Art 4 Ay 2 Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Income Tax Art 23 Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec
Account Name : Taxed Expenses Account No :
Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Amortitation Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Bank Service Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Interest Deposit Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal

Account Name : Other Income Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Bank Service Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
 2015
Dec 8 Biaya Transfer Bank 7,500 7,500
22 Biaya Administrasi Bank 275,250 282,750

Account Name : Taxed Service Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec

Account Name : Other Expenses Account No :

Post. Balance
Date Explanation Debet Credit
Ref Debet
2015
Dec 1 Saldo awal 15,000,000
A BINTANG ELEKTRINDO
Ledger
December 31, 2015

11,110
Balance
Credit

11,120
Balance
Credit

11,140
Balance
Credit

11,210
Balance
Credit
 13,110
Balance
Credit

13,510
Balance
Credit

14,101
Balance
Credit

14,102
Balance
Credit

14,103
Balance
Credit
 15,210
Balance
Credit
 15,230
Balance
Credit

15,240
Balance
Credit

15,310
Balance
Credit

15,320
Balance
Credit

17,110
Balance
Credit
 17,120
Balance
Credit

17,130
Balance
Credit

80,000,000

17,210
Balance
Credit

17,220
Balance
Credit

164,900,000

17,310
Balance
Credit
 17,320
Balance
Credit

27,900,000

18,410
Balance
Credit

18,510
Balance
Credit

21,110
Balance
Credit

374,000,000
401,637,500
301,637,500
202,637,500
137,637,500
190,437,500

21,310
Balance
Credit

21,259,500
27,688,000
29,753,000
29,720,500
36,171,750
19,007,250
14,944,750
18,529,500
21,405,750
23,095,750
23,680,750

21,320
Balance
Credit
3,486,825
-
711,288
 21,540
Balance
Credit

145,726,056

31,100
Balance
Credit

4,000,000,000

32,100
Balance
Credit

261,699,750

33,100
Balance
Credit

41,101
Balance
Credit

1,750,600,000
1,782,287,500
1,813,975,000
1,830,875,000
1,849,400,000
1,853,950,000
1,859,800,000
 41,102
Balance
Credit

1,575,000,000
1,607,597,500
1,628,247,500
1,647,422,500
1,672,350,000
1,701,112,500

41,103
Balance
Credit

750,000,000
763,650,000
774,570,000

42,110
Balance
Credit

51,101
Balance
Credit

51,102
Balance
Credit
 51,103
Balance
Credit

51,800
Balance
Credit

61,101
Balance
Credit

61,102
Balance
Credit

61,103
Balance
Credit
 61,104
Balance
Credit

61,105
Balance
Credit

61,106
Balance
Credit

61,107
Balance
Credit

61,108
Balance
Credit

61,109
Balance
Credit
 61,110
Balance
Credit

61,111
Balance
Credit

61,112
Balance
Credit

61,113
Balance
Credit

63,101
Balance
Credit

63,102
Balance
 Credit

63,103
Balance
Credit

63,104
Balance
Credit

63,105
Balance
Credit

63,106
Balance
Credit

63,107
Balance
Credit
 63,108
Balance
Credit

63,109
Balance
Credit
 63,110
Balance
Credit

63,111
Balance
Credit

65,100
Balance
Credit

65,200
Balance
Credit

65,300
Balance
Credit
 67,100
Balance
Credit

69,190
Balance
Credit

81,110
Balance
Credit

12,500,000

81,120
Balance
Credit

87,500,000

81,600
Balance
Credit

91,101
Balance
Credit
 91,102
Balance
Credit

91,109
Balance
Credit
 PT CAHAYA BINTANG ELEKTRINDO
TRIAL BALANCE
PER DECEMBER 31, 2015

Trial Balance
Account No. Account Name
Debet
11110 Cash 137,598,176
11120 Mandiri Bank 1,692,090,173
11140 Time Deposit 500,000,000
11210 Note Receivable 500,000,000
13110 Account Receivable Trade 328,284,750
13510 Advance Payment
14101 TV 14 Inventory 71,500,000
14102 CD Player Inventory 138,650,000
14103 Tape Desk Inventory 29,250,000
15210 VAT Tax 7,312,500
15230 PPh Art 23 500,000
15240 PPh Art 25 7,615,000
15310 Prepayment Rent 192,500,000
15320 Prepayment Insurance 34,350,000
17110 Lands 1,000,000,000
17120 Building 240,000,000
17130 Building Accum. Depr.
17210 Vehicles 715,200,000
17220 Vehicles Accum. Depr.
17310 Office Equipment 196,200,000
17320 Office Equipment Accum. Depr.
18410 Inventory in Transit 146,410,000
18510 Contraction in Progress 255,000,000
21110 Account Payable Trade
21310 VAT Tax
21320 PPh Ps 21 Tax
21540 Rent Payable
31100 Owner's Shareholder
32100 Retained Earnings
33100 Current Year Earnings
41101 TV 14 Sales
41102 CD Player Sales
41103 Tape Desk Sales
42110 Sales Return 5,540,500
51101 Purchases TV 14 932,750,000
51102 Puurchases CD Player 748,500,000
51103 Purchases Tape Desk 195,000,000
51800 Freight In 48,050,000
61100 Marketing Expenses
61101 Salaries Expenses 376,556,000
61102 Depreciation Expenses 66,701,250
61103 Travelling & Transportation Exp 35,512,500
61104 Entertaiment Expenses 23,535,750
61105 Repair & Maintenance - Vehicle Expenses 12,652,220
61106 Gasolin, Parking, Tol Expenses 21,650,620
61107 Electrical, Telp Expenses 16,553,516
61108 Office Maintenance Expenses 13,525,620
61109 Rental Expenses 12,000,000
61110 Representation Expenses 11,525,000
61111 Donation Expenses 7,562,500
61112 Insurance Expenses 5,256,000
61113 Other Expenses 3,215,660
63100 General & Administrative Expenses
63101 Salaries Expenses 383,922,000
63102 Depreciation Expenses 54,573,750
63103 Travelling & Transportation Exp 64,918,874
63104 Entertaiment Expenses 26,381,950
63105 Repair & Maintenance - Vehicle Expenses 15,500,000
63106 Gasolin, Parking, Tol Expenses 18,852,550
63107 Electrical, Telp Expenses 12,630,929
63108 Office Maintenance Expenses 5,624,580
63109 Insurance Expenses 3,256,200
63110 Donation Expenses 500,000
63111 Other Expenses 546,526
65100 Income Tax Art 21 Expenses
65200 Income Tax Art 4 Ay 2 Expenses
65300 Income Tax Art 23 Expenses
67100 Taxed Expenses
69190 Amortitation
81100 Other Income
81110 Bank Service
81120 Interest Deposit
81600 Other Income
91100 Other Expenses
91101 Bank Service Expenses 282,750
91102 Taxed Service
91109 Other Expenses 15,000,000
Total 9,330,537,844
O

Trial Balance
Kredit

80,000,000

164,900,000

27,900,000

190,437,500
23,680,750
711,288
145,726,056
4,000,000,000
261,699,750

1,859,800,000
1,701,112,500
774,570,000
 12,500,000
87,500,000

9,330,537,844