PT SEJAHTERA

NERACA SALDO
PER 31 DESEMBER 2018

No Akun Nama Akun D K

11100 Petty Cash 2,450,000
11120 Cash In Bank 190,142,150
11130 Marketable Equity Securities
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 7,600,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 13,750,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
21212 Income Tax Payable 116,200
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 725,745,000
42100 Freight Collected 8,000,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,952,000
42400 Sales Return 9,800,000
51100 Cost Of Goods Sold 384,240,000
52000 Freight Paid 1,220,000
53000 Purchases Discount 660,000
61100 Wages & Salaries 64,800,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon& Electricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,550,000
62400 Bad Debts Expense
62500 Depreciation Expense – Building 13,200,000
62600 Depreciation Expense – Vehicles 11,000,000
62700 Depreciation Expense – Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense 231,000
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles 9,000,000
91100 Interest Expense 19,131,865
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450

JUMLAH 1,738,085,465 1,738,085,465

 PT SEJAHTERA
JURNAL PENYESUAIAN
PER 31 DESEMBER 2018

Tanggal Keterangan Ref D K

BM 12-03 Supplies Expense v 4,600,000

Store Supplies v 4,600,000

BM 12-04 Cash in Bank v 6,500,000

Interest Income v 6,500,000
Bank Service Charge v 230,000
Cash in Bank v 230,000

BM 12-05 Bad Debt Expense v 1,644,750

Allowances for Bad Debts v 1,644,750

BM 12-06 Rent Expense v 850,000

Prepaid Rent v 850,000

BM 12-07 Insurance Expense v 2,000,000

Prepaid Insurance v 2,000,000

BM 12-08 Depreciation Expense - Building v 1,200,000

Accumulated Depreciation Building v 1,200,000
Depreciation Expense - Equipment v 1,250,000
Accumulated Depreciation Equipment v 1,250,000

BM 12-09 Water, Telepon& Electricity Expense v 1,500,000

Water, Telepon& Electricity Payable v 1,500,000

BM 12-10 Income Tax Expense v 7,257,450

Income Tax Payable v 7,257,450

JUMLAH 27,032,200 27,032,200

 Neraca Saldo
No Akun Nama Akun D K
11100 Petty Cash 2,450,000
11120 Cash In Bank 190,142,150
11130 Marketable Equity Securities
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 7,600,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 13,750,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
Water, Telepon& Electricity Payable
21212 Income Tax Payable 116,200
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 725,745,000
42100 Freight Collected 8,000,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,952,000
42400 Sales Return 9,800,000
51100 Cost Of Goods Sold 384,240,000
52000 Freight Paid 1,220,000
53000 Purchases Discount 660,000
61100 Wages & Salaries 64,800,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon& Electricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,550,000
62400 Bad Debts Expense
62500 Depreciation Expense – Building 13,200,000
62600 Depreciation Expense – Vehicles 11,000,000
62700 Depreciation Expense – Equipment 6,250,000
62800 Insurance expense 8,950,000
62900 Late Fee Expense 231,000
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles 9,000,000
91100 Interest Expense 19,131,865
91200 Bank Service Charge 7,500,000
93100 Income Tax Expense 6,223,450

JUMLAH 1,738,085,465 1,738,085,465

Laba (Rugi) Bersih

Modal Akhir
 PT SEJAHTERA
NERACA SALDO SETELAH DISESUAIKAN
PER 31 DESEMBER 2018
Penyesuaian NSSD Laba/Rugi
D K D K D
2,450,000
6,500,000 230,000 196,412,150

112,895,000
1,644,750 5,644,750
500,000
59,200,000
4,600,000 3,000,000
850,000 9,150,000
2,000,000 2,250,000
3,800,000
207,500,000
275,000,000
144,000,000
1,200,000 54,000,000

60,000,000
1,250,000 15,000,000

41,800,000

1,500,000 1,500,000
7,257,450 7,373,650
9,482,400
125,481,865
400,000,000
330,000,000
40,000,000

725,745,000
8,000,000
2,500,000
8,952,000 8,952,000
9,800,000 9,800,000
384,240,000 384,240,000
1,220,000 1,220,000
660,000
64,800,000 64,800,000
19,500,000 19,500,000
7,200,000 7,200,000
1,500,000 6,900,000 6,900,000
 850,000 20,850,000 20,850,000
4,600,000 12,200,000 12,200,000
10,550,000 10,550,000
1,644,750 1,644,750 1,644,750
1,200,000 14,400,000 14,400,000
11,000,000 11,000,000
1,250,000 7,500,000 7,500,000
2,000,000 10,950,000 10,950,000
231,000 231,000
6,500,000 10,250,000
20,000,000
9,000,000 9,000,000
19,131,865 19,131,865
230,000 7,730,000 7,730,000
7,257,450 13,480,900 13,480,900

27,032,200 27,032,200 1,757,437,665 1,757,437,665

(Rugi) Bersih 125,874,485

Modal Akhir
767,155,000
Laba/Rugi Perubahan Ekuitas Neraca
K D K D K
2,450,000 -
196,412,150 -
- -
112,895,000 -
- 5,644,750
500,000 -
59,200,000 -
3,000,000 -
9,150,000 -
2,250,000 -
3,800,000 -
207,500,000 -
275,000,000 -
144,000,000 -
- 54,000,000
- -
- -
60,000,000 -
- 15,000,000
- -
- 41,800,000
- -
- 1,500,000
- 7,373,650
- 9,482,400
- 125,481,865
- 400,000,000
- 330,000,000
40,000,000 -
- -
725,745,000
8,000,000
2,500,000

660,000
 10,250,000
20,000,000

125,874,485
815,874,485 815,874,485
767,155,000 855,874,485 855,874,485 1,076,157,150 1,076,157,150
 PT SEJAHTERA
LAPORAN LABA/RUGI
PER 31 DESEMBER 2018

Revenue
Sales 725,745,000
Freight Collected 8,000,000
Late Fee Collected 2,500,000
Purchases Discount 660,000
Interest Income 10,250,000
Devidend Income 20,000,000
Total Revenue 767,155,000
Cost of Goods Sold - 384,420,000
Gross Profit 382,735,000
Expenses
Wages & Salaries 64,800,000
Advertising Expense 19,500,000
Utility Expense 7,200,000
Water, Telepon& Electricity Expense 6,900,000
Rent Expense 20,850,000
Supplies Expense 12,200,000
Maintenance and Repair Expense 10,550,000
Bad Debts Expense 1,644,750
Depreciation Expense – Building 14,400,000
Depreciation Expense – Vehicles 11,000,000
Depreciation Expense – Equipment 7,500,000
Insurance expense 10,950,000
Late Fee Expense 231,000
Interest Expense 19,131,865
Sales Discount 8,952,000
Sales Return 9,800,000
Freight Paid 1,220,000
Gain/Loss Sales Vehicles 9,000,000
Bank Service Charge 7,730,000
Total Expenses - 243,559,615
Profit Before Tax 139,175,385
Income Tax Expanse - 13,480,900
NET PROFIT 125,694,485
 PT SEJAHTERA
LAPORAN PERUBAHAN EKUITAS
31-Dec-18

Command Stock 400,000,000

Retained Earning 330,000,000
Total Capital 730,000,000
(+) Net Profit 125,874,485
Total 855,874,485
(-) Dividend - 40,000,000
FINAL CAPITAL 815,874,485
 PT SEJAHTERA
NERACA
PER 31 DESEMBER 2018

No Akun Nama Akun D K

11100 Petty Cash 2,450,000
11120 Cash In Bank 196,412,150
11130 Marketable Equity Securities
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 5,644,750
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 3,000,000
11410 Prepaid Rent 9,150,000
11420 Prepaid Insurance 2,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 54,000,000
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 15,000,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
21212 Income Tax Payable 7,373,650
Water, Telepon& Electricity Payable 1,500,000
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
Capital 815,874,485
JUMLAH 1,076,157,150 1,076,157,150
 PT SEJAHTERA
LAPORAN ARUS KAS
PER 31 DESEMBER 2018

Arus Kas dari Aktivitas Operasi

Kas yang diterima dari pendapatan 653,760,000
kas yang dibayarkan untuk beban 123,885,965
Laba Sebelum Pajak 529,874,035
kas yang dibayarkan untuk pajak - 13,480,900
Kas bersih dari Kegiatan Operasi 516,393,135

Arus kas dari Aktivitas Investasi -

Arus kas dari Aktivitas Keuangan

Dividend - 40,000,000

Kenaikan Kas 476,393,135

 PT SEJAHTERA
JURNAL PENUTUP
PER 31 DESEMBER 2018

Tgl Keterangan D K
Des 31 Pendapatan 767,155,000
Ikhtisar L/R 767,155,000

31 Ikhtisar L/R 243,559,615

Wages & Salaries 64,800,000
Advertising Expense 19,500,000
Utility Expense 7,200,000
Water, Telepon& Electricity Expense 6,900,000
Rent Expense 20,850,000
Supplies Expense 12,200,000
Maintenance and Repair Expense 10,550,000
Bad Debts Expense 1,644,750
Depreciation Expense – Building 14,400,000
Depreciation Expense – Vehicles 11,000,000
Depreciation Expense – Equipment 7,500,000
Insurance expense 10,950,000
Late Fee Expense 231,000
Interest Expense 19,131,865
Sales Discount 8,952,000
Sales Return 9,800,000
Freight Paid 1,220,000
Gain/Loss Sales Vehicles 9,000,000
Bank Service Charge 7,730,000

31 Modal 125,694,485
Ikhtisar L/R 125,694,485
 PT SEJAHTERA
NERACA
PER 31 DESEMBER 2018

No Akun Nama Akun D K

11100 Petty Cash 2,450,000
11120 Cash In Bank 196,412,150
11130 Marketable Equity Securities
11210 Account Receivable 112,895,000
11220 Allowances for Bad Debts 5,644,750
11230 Employee Receivable 500,000
11310 Merchandise Inventory 59,200,000
11320 Store Supplies 3,000,000
11410 Prepaid Rent 9,150,000
11420 Prepaid Insurance 2,250,000
11430 Value Added Taxes In 3,800,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building 144,000,000
13220 Accumulated Depreciation – Building 54,000,000
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment 60,000,000
13402 Acccumulated Depreciation – Equipment 15,000,000
21110 Credit Card
21210 Account Payable 41,800,000
21211 Accrued Expense
21212 Income Tax Payable 7,373,650
Water, Telepon& Electricity Payable 1,500,000
21213 Value Added Taxes Out 9,482,400
22100 Bank BNI'46 Medan Loan 125,481,865
Capital 815,874,485
JUMLAH 1,076,157,150 1,076,157,150