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PT SEJAHTERA INVENTORY CARD NAME : SAMSUNG GALAXY V KODE : SG-V DECEMBER, 2018 ( In Rupiah ) INVOICE NO
DATE Des
1
METODE : FIFO DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
BALANCE TOTAL
Persediaan
2
FPJ12-1
Toko Benua Jaya
5
NP2-12
PT. NUSA INDAH
15 10
600,000
600,000
9,000,000
6,000,000
Total ……………………………
UNIT
PRICE
TOTAL
70
600,000
Rp42,000,000
55
600,000
33,000,000
55
600,000
33,000,000
10
600,000
6,000,000
PT SEJAHTERA INVENTORY CARD NAME : SAMSUNG GALAXY FAME KODE : SG-F DECEMBER, 2018 ( In Rupiah ) INVOICE NO
DATE Des
1 2 5
METODE : FIFO DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
BALANCE TOTAL
Persediaan FPJ12-1
NP2-12
Toko Benua Jaya PT. NUSA INDAH
20 18
500,000
500,000
10,000,000
9,000,000
Saldo Persediaan Akhir ……………………………
UNIT
PRICE
TOTAL
80
Rp500,000
60
500,000
30,000,000
60
500,000
30,000,000
18
500,000
9,000,000
Rp40,000,000
PT SEJAHTERA LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
CUSTOMER
C001
Toko Benua Jaya
C002
Toko Serasi
C003
Toko Angel
C004
Toko Kencana
BALANCE
Total ………………
PT SEJAHTERA LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2018 (In rupiah) NO
SUPPLIER
S001
PT Nusa Indah
S002
PT Dian Persada
S003
PT Mekar Nusa Dua
BALANCE
Total ………………
PT SEJAHTERA LIST OF INVENTORY BALANCE DECEMBER 31, 2018 (In rupiah) KODE
PRODUCT
SG-F
Samsung Galaxy Fame
SG-V
Samsung Galaxy V Total ………………
BALANCE
PT SEJAHTERA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2018 (In Rupiah) Nama : TOKO BENUA JAYA Date
Description
Kode : C001 Ref
Debit
Credit
Balance Debit
Credit
Des 2018
Nama : TOKO SERASI Date
Description
Kode : C002 Ref
Debit
Credit
Balance Debit
Credit
Des 2018
Nama : TOKO ANGEL Date
Kode : C003 Description
Ref
Debit
Credit
Balance Debit
Credit
Des 2018
Nama : TOKO KENCANA Date Des 2018
Description
Kode : C004 Ref
Debit
Credit
Balance Debit
Credit
PT SEJAHTERA SUBSIDIARY LEDGER-ACCOUNT PAYABLE DECEMBER, 2018 (In Rupiah) Nama : PT NUSA INDAH
Date
Description
Kode : S001
Ref
Debit
Credit
Balance Debit
Credit
Des 2018
Nama : PT DIAN PERSADA
Date
Description
Kode : S002
Ref
Debit
Credit
Balance Debit
Credit
Des 2018
Nama : PT MEKAR NUSA DUA
Date Des 2018
Description
Kode : S003
Ref
Debit
Credit
Balance Debit
Credit
PT SEJAHTERA PETTY CASH DECEMBER, 2018 ( In Rupiah )
EVIDEN NUMBER
DATE
DESCRIPTION
DEBIT ACCOUNT
CREDIT
ACCOUNTS NO.
TOTAL
PETTY CASH
Des
2
VKK12-1
Toko Neo Grafika
Perlengkapan Toko
1-1320
800,000
800,000
2018
5
VKK12-2
PT Telkom
Beban Tlp, air dan Listrik
6-1500
450,000
450,000
TOTAL …………………………….
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
PT SEJAHTERA GENERAL JOURNAL DECEMBER 2018 ( In Rupiah ) EVIDEN NUMBER
DATE Des
2
Pos Ref
DESCRIPTION
FPJ12-1 Toko Benua Jaya
5-1100 1-1310
2018
-
...............
Posted By : ............
................
19,000,000
19,000,000
19,000,000
RECAPITULATION
Signature
Prepare By : .............
Credit
19,000,000
TOTAL …………………….
Date
Debit
ACC. NO
DEBIT TOTAL
KREDIT ACC. NO
TOTAL
TOTAL
TOTAL
PT SEJAHTERA CASH RECEIPT JOURNAL DECEMBER, 2018 ( In Rupiah ) DEBIT DATE
Des
5
EVIDEN NUMBER
DESCRIPTION
BKM12-1 Toko Kencana
CREDIT
OTHERS CASH IN BANK
17,424,000
ACCOUNT
ACCOUNTS NO
Pend. Denda
4-2200
OTHERS TOTAL
176,000
ACCOUNT RECEIVABLE
ACCOUNT
ACCOUNTS NO
TOTAL
17,600,000
2018
TOTAL ………………… ACCOUNT NUMBER………………….
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
RECAPITULATION DEBIT ACC. NO
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
TOTAL
PT SEJAHTERA SALES JOURNAL DECEMBER, 2018 ( In Rupiah ) DEBIT DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT
SALES
RECEIVABLE Des
2
FPJ12-1
Toko Benua Jaya
VAT OUT
FREIGHT COLLECTED
32,485,000
29,500,000
2,950,000
35,000
32,485,000
29,500,000
2,950,000
35,000
2018
ACCOUNT NUMBER…………….
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
RECAPITULATION DEBIT ACC. NO
KREDIT TOTAL
ACC. NO
TOTAL
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
TOTAL
TOTAL
PT SEJAHTERA CASH PAYMENT JOURNAL DECEMBER, 2018 ( In Rupiah ) DATE
EVIDEN NUMBER
DESCRIPTION
CHECK NO.
Des 2018
TOTAL ………………… ACCOUNT NUMBER………………….
ACCOUNT PAYABLE
DEBIT OTHERS ACC ACCOUNT NO.
CREDIT TOTAL
PURCHASE DISCOUNT
CASH IN BANK
OTHERS ACC ACCOUNT TOTAL NO.
Date
RECAPITULATION
Signature
Prepare By : .............
....................
Posted By : ............
....................
DEBIT ACC. NO
TOTAL
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
PT SEJAHTERA PURCHASE JOURNAL DECEMBER, 2018 ( In Rupiah ) DEBIT DATE
INVOICE NO
5 NP2-12
Des
DESCRIPTION
MERCHANDISE INVENTORY
15,000,000
PT. NUSA INDAH
CREDIT ACCOUNT PAYABLE
VAT IN
1,500,000
16,500,000
2018
TOTAL……………. ACCOUNT NUMBER ……………
Date
RECAPITULATION
Signature
Prepare By : .............
....................
Posted By : ............
....................
DEBIT ACC. NO
KREDIT TOTAL
ACC. NO
TOTAL
TOTAL
TOTAL
PT INSAN MANDIRI TRIAL BALANCE, NOVEMBER 30, 2018 IN RUPIAH ACC NO. 11100 11120 11130 11210 11220 11230 11310 11320 11410 11420 11430 12100 13100 13210 13220 13301 13302 13401 13402 21110 21210 21211 21212 21213 22100 31000 31001 31002 31003 41100 42100 42200 42300 42400 51100 52000 53000 61100 61200
ACCOUNT NAME Petty Cash Cash In Bank Marketable Equity Securities Account Receivable Allowances for Bad Debts Employee Receivable Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Value Added Taxes In Investment Land Building Accumulated Depreciation – Building Vehicles Accumulated Depreciation – Vehicles Equipment Acccumulated Depreciation – Equipment Credit Card Account Payable Accrued Expense Income Tax Payable Value Added Taxes Out Bank BNI'46 Medan Loan Command Stock Retained Earning Devidend Income Summary Sales Freight Collected Late Fee Collected Sales Discount Sales Return Cost Of Goods Sold Freight Paid Purchases Discount Wages & Salaries Advertising Expense
DEBIT
CREDIT
3,000,000 182,811,550 57,200,000 4,000,000 1,000,000 82,000,000 6,800,000 10,000,000 4,250,000 4,000,000 207,500,000 275,000,000 144,000,000 52,800,000 96,000,000 38,000,000 60,000,000 13,750,000 4,200,000 56,100,000 1,675,000 125,000 8,500,000 135,331,547 400,000,000 330,000,000 40,000,000 629,845,000 7,500,000 2,500,000 8,500,000 9,000,000 323,440,000 1,220,000 51,550,000 19,500,000
61400 61500 62100 62200
Utility Expense Water, Telepon & Electricity Expense Rent Expense Supplies Expense
7,200,000 5,400,000 20,000,000 7,600,000
62300
Maintenance and Repair Expense
10,000,000
62400 62500 62600 62700 62800 62900 81100 81200 81300 91100 91200 93100
Bad Debts Expense Depreciation Expense – Building Depreciation Expense – Vehicles Depreciation Expense – Equipment Insurance expense Late Fee Expense Interest Income Devidend Income Gain/Loss Sales Vehicles Interest Expense Bank Service Charge Income Tax Expense
13,200,000 11,000,000 6,250,000 8,950,000 3,750,000 20,000,000
Jumlah
17,981,547 7,500,000 6,223,450 1,708,076,547
1,708,076,547
PT SEJAHTERA LEDGER DECEMBER 31, 2018 (In Rupiah) Nama DATE
: Petty Cash DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: CASH IN BANK DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1120 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Marketable Equity Securities DESCRIPTION
POS REF
Nomor : 1-1130
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Account Receivable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1210 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE Dec,
: Allowance of DoubTful Debt DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1220 BALANCE DEBIT KREDIT Rp Rp
2018
Nama DATE
: Employee Receivable DESCRIPTION
POS REF
Nomor : 1-1230 DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Merchandise Inventory DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1310 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama
DATE
: STORE SUPPLIES
DESCRIPTION
Nomor : 1-1320 POS REF
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Prepaid Rent DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1410 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE Dec, 2018
: Prepaid insurance DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1420 BALANCE DEBIT KREDIT Rp Rp
Nama DATE
: Value Added Taxes In DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-1430 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Investment DESCRIPTION
Nomor : 1-2100 POS REF
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018 Nama DATE
: Land DESCRIPTION
Nomor : 1-3100 POS REF
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018 Nama DATE
: Building DESCRIPTION
Nomor : POS REF
DEBIT
KREDIT
Rp
Rp
1-3210
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018 Nama DATE
: Accumulated Depreciation – Building DESCRIPTION
POS REF
Nomor :
DEBIT
KREDIT
Rp
Rp
1-3220
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018 Nama DATE
: Vehicles DESCRIPTION
Nomor : POS REF
DEBIT
KREDIT
Rp
Rp
1-3301
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Accumulated Depreciation – Vehicles DESCRIPTION
POS REF
Nomor :
DEBIT
KREDIT
Rp
Rp
1-3302
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Equipment DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-3401 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Acccumulated Depreciation – Equipment DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 1-3402 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Credit Card DESCRIPTION
Nomor : POS REF
DEBIT
KREDIT
Rp
Rp
2-1110
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Account Payable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 2-1210 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama
: Accrued Expense
Nomor : 2-1211
DATE
DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: income tax payable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 2-1212 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Value Added Taxes Out DESCRIPTION
POS REF
Nomor : 2-1213 DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Bank BNI'46 Medan Loan DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 2-2100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Command Stock DESCRIPTION
Nomor : 3-1000 POS REF
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018 Nama DATE Dec, 2018
: Retained Earning DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 3-1001 BALANCE DEBIT KREDIT Rp Rp
Nama DATE
: Devidend DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 3-1002 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Income Summary DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 3-1003 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Sales DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 4-1100 BALANCE DEBIT KREDIT Rp
Rp
Dec, 2018
Nama DATE
: Freight Collected DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 4-2100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Late Fee Collected DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 4-2200 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE Dec, 2018
: Sales Discount DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 4-2300 BALANCE DEBIT KREDIT Rp Rp
Nama DATE
: Sales Return DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 4-2400 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Cost Of Goods Sold DESCRIPTION
POS REF
Nomor : 5-1100 DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT
KREDIT
Rp
Rp
Dec, 2018
Nama DATE
: Freight Paid DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 5-2000 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Purchases Discount DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 5-3000 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Wages & Salaries DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-1100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Advertising Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Nomor : 6-1200 BALANCE DEBIT KREDIT
DATE
DESCRIPTION
POS REF
Rp
Rp
Rp
Rp
Dec, 2018
Nama DATE
: Utility Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-1400 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Water, Telepon & Electricity Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-1500 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Rent Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Supplies Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2200 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Maintenance and Repair Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2300 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Bad Debts Expense DESCRIPTION
POS REF
Nomor : 6-2400 DEBIT
KREDIT
BALANCE
DATE
DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
DEBIT Rp
KREDIT Rp
Dec, 2018
Nama DATE
: Depreciation Expense – Building DESCRIPTION
POS REF
Nomor : 6-2500
DEBIT
KREDIT
Rp
Rp
BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Depreciation Expense – Vehicles DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2600 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Depreciation Expense – Equipment DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2700 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Insurance expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2800 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Late Fee Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 6-2900 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE Dec, 2018
: Interest Income DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 8-1100 BALANCE DEBIT KREDIT Rp Rp
Nama DATE
: Devidend Income DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 8-1200 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018 Nama DATE
: Gain/Loss Sales Vehicles DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 8-1300 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama : DATE
Interest Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 9-1100 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE
: Bank Service Charge DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 9-1200 BALANCE DEBIT KREDIT Rp Rp
Dec, 2018
Nama DATE Dec, 2018
: Income Tax Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Nomor : 9-3100 BALANCE DEBIT KREDIT Rp Rp
PT SEJAHTERA TRIAL BALANCE, DESEMBER 31, 2018 IN RUPIAH ACC NO. 11100 11120 11130 11210 11220 11230 11310 11320 11410 11420 11430 12100 13100 13210 13220 13301 13302 13401 13402 21110 21210 21211 21212 21213 22100 31000 31001 31002 31003 41100 42100 42200 42300 42400 51100 52000 53000 61100 61200 61400
ACCOUNT NAME Petty Cash Cash In Bank Marketable Equity Securities Account Receivable Allowances for Bad Debts Employee Receivable Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Value Added Taxes In Investment Land Building Accumulated Depreciation – Building Vehicles Accumulated Depreciation – Vehicles Equipment Acccumulated Depreciation – Equipment Credit Card Account Payable Accrued Expense Income Tax Payable Value Added Taxes Out Bank BNI'46 Medan Loan Command Stock Retained Earning Devidend Income Summary Sales Freight Collected Late Fee Collected Sales Discount Sales Return Cost Of Goods Sold Freight Paid Purchases Discount Wages & Salaries Advertising Expense Utility Expense
DEBIT
CREDIT
61500 62100
Water, Telepon & Electricity Expense Rent Expense
62200
Supplies Expense
62300
Maintenance and Repair Expense
62400 62500 62600 62700 62800 62900 81100 81200 81300 91100 91200 93100
Bad Debts Expense Depreciation Expense – Building Depreciation Expense – Vehicles Depreciation Expense – Equipment Insurance expense Late Fee Expense Interest Income Devidend Income Gain/Loss Sales Vehicles Interest Expense Bank Service Charge Income Tax Expense JUMLAH
PT SEJAHTERA ADJUSTMENT ENTRIES DECEMBER 31, 2018
DATE
EVIDENCE NUMBER
DESCRIPTION
ACC REF
JUMLAH
ES 8
DEBIT
CREDIT
Rp
Rp
PT SEJAHTE WORKSHE DECEMBER 31 Trial Balance Account Number
Account Name
11100 Petty Cash 11120 Cash In Bank 11130 Marketable Equity Securities 11210 Account Receivable
Debit
Credit
Debit
Rp
Rp
Rp
2,450,000 190,142,150 112,895,000
11220 Allowances for Bad Debts 11230 Employee Receivable 11310 Merchandise Inventory 11320 Store Supplies 11410 Prepaid Rent
Adjustment Entries
4,000,000 500,000 59,200,000 7,600,000 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 Accum. Dep.Building
52,800,000
13301 Vehicles 13302 Accum. Dep. Vehicles 13401 Equipment 13402 Acccum. Dep. Equipment
60,000,000 13,750,000
21110 Credit Card 21210 Account Payable
41,800,000
21211 Accrued Expense 21212 Income Tax Payable 21213 Value Added Taxes Out
116,200 9,482,400
22100 Bank BNI'46 Medan Loan
125,481,865
31000 Command Stock
400,000,000
31001 Retained Earning 31002 Devidend
330,000,000 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 52000 Freight Paid
384,240,000 1,220,000
53000 Purchases Discount
660,000
61100 Wages & Salaries
64,800,000
61200 Advertising Expense
19,500,000
61400 Utility Expense 61500
Water, Telepon & Electricity Expense
62100 Rent Expense 62200 Supplies Expense 62300
Maintenance and Repair Expense
7,200,000 5,400,000 20,000,000 7,600,000 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 81300 Gain/Loss Sales Vehicles 91100 Interest Expense
20,000,000 9,000,000 19,131,865
91200 Bank Service Charge
7,500,000
93100 Income Tax Expense
6,223,450
TOTAL
1,738,085,465
1,738,085,465
PT SEJAHTERA WORKSHEET DECEMBER 31, 2018
Adjustment Entries
Trial Balance After AJP
Income Statement
Credit
Debit
Credit
Debit
Credit
Rp
Rp
Rp
Rp
Rp
Balance Sheet Debit
Credit
Rp
Rp
PT SEJAHTERA BALANCE SHEET DECEMBER 31, 2018 ASSETS DESCRIPTION
BALANCE Rp
PT SEJAHTERA BALANCE SHEET ECEMBER 31, 2018
DESCRIPTION
LIABILITY AND EQUITY BALANCE Rp
PT SEJAHTERA PROFIT AND LOSS DECEMBER 31, 2018 DESCRIPTION
Rp
Rp
PT SEJAHTERA "STATEMENTS OF CHANGE IN EQUITY FOR THE YEARS ENDED 31 DECEMBER 2018 DESCRIPTION Balance at 31 Desember 2018 Net Income Deviden Balance at 31 Desember 2018
COMMOND STOCK
RETAIRNED EARNING
TOTAL
PT SEJAHTERA CASH FLOW REPORT DECEMBER 31, 2018 (In Rupiah)
DESCRIPTION
Rp
BALANCE Rp
PT SEJAHTERA CLOSING ENTRIES DECEMBER 31, 2018 DATE 2018 Dec
DESCRIPTION
POS
DEBIT
REF
Rp
JUMLAH
CREDIT Rp
PT SEJAHTERA POST CLOSING TRIAL BALANCE DECEMBER 31, 2018 ACCOUNT NUMBER
ACCOUNT NAME
JUMLAH
DEBIT Rp
CREDIT Rp
