Lembar Kerja Akuntansi
Lembar Kerja Akuntansi
Lembar Kerja Akuntansi
DEBIT CREDIT
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
1-1210 180,420,000 4-1100 162,200,000
2-1310 16,220,000
4-1200 2,000,000
TOTAL 180,420,000 TOTAL 180,420,000
PT CAHAYA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
2018 2 VKK12-1 Pembuatan Brosur Iklan Advertising Expenses 61100 900,000 900,000
5 VKK12-3 Pembayaran Telepon November 2018 Accruad Expenses 21211 750,000 750,000
7 VKK12-4 Pembayaran Listrik November 2018 Accruad Expenses 21211 850,000 850,000
8 VKK12-5 Pembayaran PAM November 2018 Accruad Expenses 21211 600,000 600,000
Date Signature
DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO
Posted By : ............ ....................
1-1110 242,380,000 1-1210
42,300 330,000 41,100
51,100 18,000,000 21,310
13,302 10,000,000 42,100
94,000 4,000,000 11,310
13,301
TOTAL 274,710,000 TOTAL
( In Rupiah )
ERS
TOTAL
27,600,000
2,760,000
350,000
18,000,000
160,000,000
208,710,000
KREDIT
TOTAL
66,000,000
27,600,000
2,760,000
350,000
18,000,000
160,000,000
274,710,000
PT CAHAYA
CASH PAYMENT JOURNAL
DECEMBER, 2018
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE CASH IN
NO. ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT
NO.
2018 8 BKK12-1 PT. Charaka 88,000,000 86,240,000
30 BKK12-4 Pelunasan Kartu Kredit Desember 2018 Credit Card 8,400,000 8,400,000
31 BKK12-5 Angsuran Bank Desember 2018 Bank Mandiri Loan 18,000,000 19,800,000
185,000
1945000
196,140,000
PT CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
2018 2 FPJ12-1 Cost Of Good Sold 5-1100 38,000,000
Dec Merchandise Inventory 1-1310 38,000,000
5 BM12-1 Accounts Payable 2-1210 4,840,000
PPN Income 2-1320 440,000
Merchandise Inventory 1-1310 4,400,000
8 FPJ12-2 Cost Of Good Sold 5-1100 17,600,000
Merchandise Inventory 1-1310 17,600,000
9 NK12-1 Cost Of Good Sold 5-1100 18,000,000
Merchandise Inventory 1-1310 18,000,000
14 FPJ12-3 Cost Of Good Sold 5-1100 22,000,000
Merchandise Inventory 1-1310 22,000,000
20 FPJ12-4 Cost Of Good Sold 5-1100 27,000,000
Merchandise Inventory 1-1310 27,000,000
TOTAL
84,000,000
65,000,000
78,000,000
75,600,000
68,000,000
54,000,000
78,000,000
66,000,000
54,000,000
621,600,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit
109,400,000
Balance
Date Description Ref Debit Credit
Debit
63,220,000
Balance
Date Description Ref Debit Credit
Debit
2018 - -
Des
Balance
Date Description Ref Debit Credit
Debit
33,000,000
PT CAHAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit
Balance
Date Description Ref Debit Credit
Debit
Balance
Date Description Ref Debit Credit
Debit
2018 1 Saldo Awal TB
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
44,000,000
77,000,000
72,160,000
28,160,000
Balance
Credit
22,000,000
50,600,000
50,600,000
Balance
Credit
88,000,000
88,000,000
PT CAHAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rup
NO CUSTOMER
Total ………………
PT CAHAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rup
NO SUPPLIER
Total ………………
PT CAHAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rup
KODE PRODUCT
AUN06 ACUTREN
AUN08 OXONE
Total ………………
T CAHAYA
NT RECEIVABLE BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
109,400,000
30,220,000
37,800,000
47,000,000
224,420,000
T CAHAYA
UNT PAYABLE BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
28,160,000
50,600,000
-
78,760,000
T CAHAYA
VENTORY BALANCE
MBER 31, 2018
(In rupiah)
BALANCE
59,000,000
54,000,000
113,000,000
PT CAHAYA
LEDGER
DECEMBER 31, 2018
(In Rupiah)
224,420,000
3,000,000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Des, 1 Saldo Awal 8,000,000 8,000,000
2018
8,000,000
550,000,000
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF Rp Rp DEBIT
Rp
Dec, 20 Cash Payment Journal 440,000 440,000
2018
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 53,000,000 53,000,000
2018 31 Cash Payment Journal 9,000,000 62,000,000
Nama : Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : 0 Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
Nama : 0 Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018
1-1110
BALANCE
KREDIT
Rp
1-1120
BALANCE
KREDIT
Rp
1-1210
BALANCE
KREDIT
Rp
1-1210
BALANCE
KREDIT
Rp
7,200,000
7,200,000
1-1310
BALANCE
KREDIT
Rp
1-1320
BALANCE
KREDIT
Rp
1-1410
BALANCE
KREDIT
Rp
1-1420
BALANCE
KREDIT
Rp
1-1430
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-3100
BALANCE
KREDIT
Rp
1-3210
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
30,500,000
30,500,000
1-3301
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
10,000,000
0
1-3401
BALANCE
KREDIT
Rp
1-3402
BALANCE
KREDIT
Rp
43,000,000
43,000,000
2-1110
BALANCE
KREDIT
Rp
8,400,000
0
2-1210
BALANCE
KREDIT
Rp
154,000,000
149,160,000
232,760,000
78,760,000
2-1110
BALANCE
KREDIT
Rp
2,600,000
1,850,000
1,000,000
400,000
2-1210
BALANCE
KREDIT
Rp
185,000
2-1211
BALANCE
KREDIT
Rp
-
2-1310
BALANCE
KREDIT
Rp
147,400,000
150,160,000
166,380,000
2-2100
BALANCE
KREDIT
Rp
200,000,000
182,000,000
182,000,000
3-1100
BALANCE
KREDIT
Rp
3-1200
BALANCE
KREDIT
Rp
106,000,000
3-1300
BALANCE
KREDIT
Rp
0
4-1100
BALANCE
KREDIT
Rp
1,109,000,000
1,136,600,000
1,298,800,000
4-1200
BALANCE
KREDIT
Rp
15,000,000
15,350,000
17,350,000
4-1300
BALANCE
KREDIT
Rp
-
4-2100
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-1200
BALANCE
KREDIT
Rp
4-2400
BALANCE
KREDIT
Rp
2,180,000
3,940,000
6-1100
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1210
BALANCE
KREDIT
Rp
6-1220
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1400
BALANCE
KREDIT
Rp
6-1500
BALANCE
KREDIT
Rp
6-2600
BALANCE
KREDIT
Rp
6-2700
BALANCE
KREDIT
Rp
6-2800
BALANCE
KREDIT
Rp
6-2900
BALANCE
KREDIT
Rp
6-2500
BALANCE
KREDIT
Rp
6-2600
BALANCE
KREDIT
Rp
7,000,000
7,000,000
6-2700
BALANCE
KREDIT
Rp
17,000,000
6-2800
BALANCE
KREDIT
Rp
6-2900
BALANCE
KREDIT
Rp
8-1100
BALANCE
KREDIT
Rp
8-1200
BALANCE
KREDIT
Rp
8-1300
BALANCE
KREDIT
Rp
9-1100
BALANCE
KREDIT
Rp
9-1200
BALANCE
KREDIT
Rp
9-3100
BALANCE
KREDIT
Rp
PT CAHAYA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH
EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF
Des, 31 BM12-2 Depreciation Expense
2018 Building Accumulatedd Depr.
Equipment Accumulated Depr.
31 BM12-3 Supplies Expense
Supplies
Insurance Expense
Prepaid Insurance
Rent Expense
Prepaid Expense
31 BM12-4 Vat Outcome
Vat Income
Vat Payable
JUMLAH
ES
8
DEBIT CREDIT
Rp Rp
1,625,000
1,000,000
625,000
12,200,000
12,200,000
1,500,000
1,500,000
500,000
500,000
166,380,000
119,780,000
46,600,000
12,988,000
12,988,000
195,193,000 195,193,000
D
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P
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PT
WO
DECEM
130,000,000
800,000 43,800,000
-
78,760,000
400,000
1,918,200 2,103,200
47,020,000 47,020,000
-
182,000,000
1,580,000,000
106,000,000
1,298,800,000 1,298,800,000
17,350,000 17,350,000
17,330,000 17,330,000
769,480,000 769,480,000
2,440,000 2,440,000
3,940,000 3,940,000
28,900,000 28,900,000
16,000,000 16,000,000
14,400,000 14,400,000
10,800,000 10,800,000
25,000,000 25,000,000
25,800,000 25,800,000
20,900,000 20,900,000
4,000,000 4,000,000
29,300,000 29,300,000
14,500,000 14,500,000
440,000 440,000
62,000,000 62,000,000
7,000,000 7,000,000
17,000,000 17,000,000
9,940,000 9,940,000
15,000,000 15,000,000
1,918,200 1,918,200
4,000,000 4,000,000
271,941,800
1,344,090,000 1,344,090,000
-
Balance Sheet
Debit Credit
Rp Rp
324,305,000
5,550,000
224,420,000
7,200,000
113,000,000
3,950,000
3,000,000
6,500,000
-
670,000,000
550,000,000
320,000,000
31,500,000
-
-
130,000,000
43,800,000
-
78,760,000
400,000
2,103,200
47,020,000
-
182,000,000
1,580,000,000
106,000,000
2,350,725,000 2,078,783,200
271,941,800
2,350,725,000 2,350,725,000
PT CAHAYA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018
Net Income
Deviden
271,941,800 271,941,800
377,941,800 1,957,941,800
PT CAHAYA
BALANCE SHEET
DECEMBER 31, 2018
ASSETS
BALANCE
DESCRIPTION
Rp
Current Assets
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Supplies
Prepaid Rent
Prepaid Insurance
PPN Income
Stock Investments
Total Current Assets
Fixed Assets
Land
Building at Costs
Accumulated Dep of Building
Vehicle at Cost
Accumulated Dep of Vehicle
Equiptment at Cost
Accumulated Dep of Equipment
Total Fixed Assets
TOTAL ASSETS -
PT CAHAYA
BALANCE SHEET
ECEMBER 31, 2018
Equity
Common Stock
Retained Earning
Income Summary
Total Equity
TOTAL PASSIVA 0
PT CAHAYA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)
DESCRIPTION Rp
DESCRIPTION Rp
Sales
4-1100 Sales of merchandise
4-1200 Freight Colected
4-1300 Late Fee Colected
4-1400 Sales Discount 17,330,000
Net Sales
Cost of goods Sold
5-1100 Cost of goods Sold 769,480,000
5-1200 Freight Paid 2,440,000
5-1300 Purchase discount 3,940,000
Cost of goods Sold
Gross Profit
Expenses
6-1100 Advertising Expense 28,900,000
6-1200 In Store Promotion Expense 16,000,000
6-1210 Utility Expense 14,400,000
6-1220 Telephone Expense 10,800,000
6-2300 Rent Expense 25,000,000
6-2400 Supplies Expense 25,800,000
6-2500 Maintenance and Repair Expense 20,900,000
6-2600 Bad Debt Expense 4,000,000
6-2700 Depreciation Expense 29,300,000
6-2800 Insurance Expense 14,500,000
6-2900 Late Fee Expense 440,000
6-3100 Wages & Salaries 62,000,000
Total Expenses
Income from Operation
Others Revenue :
8-1000 Interest Income 7,000,000
8-1200 Deviden income 17,000,000
Total Others Revenue
Others Expanses :
9-1000 Interest Expense 9,940,000
9-2000 Bank Service Charge 15,000,000
9-3000 Income Tax Expense 1,918,200
9-4000 Gain/loss sales vehicle 4,000,000
Total Others Expanses
Total Others Revenues & Gain (Expenses & Losses)
Profit/Less
Rp
1,298,800,000
17,350,000
1,298,820,000
767,980,000
530,840,000
252,040,000
278,800,000
24,000,000
30,858,200
6,858,200
271,941,800
PT CAHAYA
CLOSING ENTRIES
DECEMBER 31, 2018
POS DEBIT
DATE DESCRIPTION
REF Rp
2018
Dec
JUMLAH 0
CREDIT
Rp
0
PT CAHAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018
JUMLAH - -