JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

NS-NOV'

NERACA SALDO
REKAP JURNAL

BUKU BESAR
WORKSHEET

1.2 CASH IN INCOME STATEMENT

CHANGE EQUITY

CALK 1.3 BUY

BALANCE SHEET

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY

PETTY CASH JOURNAL

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
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Trial Balance November,30, 2018 and Balance Sheet December, 31, 2017
No November 30, 2018 December 31, 2017
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 3,000,000
11120 Cash In Bank 182,811,500
11130 Marketable Equity Security
11210 Account Receivable 57,200,000
11220 Allowances For Bad Debts 4,000,000
11230 Employ Receivable 1,000,000
11310 Merchandise Inventory 82,000,000
11320 Store Supplies 6,800,000
11410 Prepaid Rent 10,000,000
11420 Prepaid Insurance 4,250,000
11430 Value Added taxes In 4,000,000
12100 Investment 207,500,000
13100 Land 275,000,000
13210 Building at Cost 144,000,000
13220 Accumulated DepreciationBuilding 52,800,000
13301 Vehicles at Cost 96,000,000
13302 Accumalated Depreciation Vehicles 38,000,000
13401 Equipment at Cost 60,000,000
13402 Accumalated Depreciation Equipment 13,750,000
21110 Credit Card 4,200,000
21210 Account Payable 56,100,000
21211 Accrued Expense 1,675,000
21212 Income Taxes Payable 125,000
21213 VAT Out 8,500,000
31100 Bank BNI'46 Medan Loan 135,331,547
31000 Command Stock 400,000,000
31001 Retained Earning 330,000,000
31002 Devidend 40,000,000
31003 Income Summary
41100 Sales 629,845,000
42100 Fregiht Collected 7,500,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,500,000
42400 Sales Returns 9,000,000
51100 Cost Of Good Sold 323,440,000
52000 Fregiht Paid 1,220,000
53000 Purchase Discount
61100 Wages & Salaries 51,550,000
61200 Advertising Expense 19,500,000
61400 Utility Expense 7,200,000
61500 Water, Telepon & Eelectricity Expense 5,400,000
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
62300 Maintenance and Repair Expense 10,000,000
62400 Bad Debts Expense
62500 Depreciation Building 13,200,000
62600 Depreciation Vehicles 11,000,000
62700 Depreciation Equipment 6,250,000
62800 Insurance Expense 8,950,000
62900 Late Fee Expense
81100 Interest Income 3,750,000
81200 Devidend Income 20,000,000
81300 Gain/Loss Sales Vehicles
91100 Interest Expense 17,981,547
91200 Bank Service Charge 7,500,000
93100 Income Taxes Expense 6,223,500
 Trial Balance November,30, 2018 and Balance Sheet December, 31, 2017
No November 30, 2018 December 31, 2017
Account Title
Account DEBIT CREDIT DEBIT CREDIT

JUMLAH 1,708,076,547 1,708,076,547 - -

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#VALUE!
#VALUE!
#VALUE!

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DAFTAR ASET TETAP
TAHUN 2018

Tanggal Tanggal tarif Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap Perolehan Penghentian (%) So.31.12.2017 Debit Kredit So.31.12.2018 So.31.12.2017 Kredit
LAND
1 Land 2-Jan-09 0 0% 300,000,000 300,000,000
Jumlah 300,000,000 - - 300,000,000 - - -
BUILDING
1 Bangunan 2-Jan-08 5% 450,000,000 450,000,000 202,500,000 22,500,000

VEHICLES
1 Sedan Honda Jazz 7-May-14 12.5% 249,600,000 249,600,000 114,400,000 31,200,000
2 Grand Max PU 12/17/2018 12.5% 150,000,000 150,000,000 - 101,562,500 120,312,500 18,750,000
3 Tata Super PU 12/17/2018 12.5% 104,400,000 104,400,000 -
399,600,000 104,400,000 150,000,000 354,000,000 215,962,500 120,312,500 49,950,000
EQUIPMENT
1 Komputer 1-May-16 25% 75,000,000 75,000,000 31,250,000 18,750,000
75,000,000 - - 75,000,000 31,250,000 - 18,750,000

Total 1,224,600,000 104,400,000 150,000,000 1,179,000,000 449,712,500 120,312,500 91,200,000

siasi NILAI BUKU
So.31.12.2018 TAHUN 2018

- 300,000,000
- 300,000,000

225,000,000 225,000,000

145,600,000 104,000,000
- -
- 104,400,000
145,600,000 208,400,000

50,000,000 25,000,000
50,000,000 25,000,000

420,600,000 758,400,000
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Sales Journal
December 2018

Debit Credit

Account Merchandise
DATE DOC. NO. Customer's Cost Of Good Sold Sales VAT Out
Receivable Inventory

11210 51100 41100 21213 11310

2 FPJ12-1 Toko Benua Jaya Rp 32,485,000 Rp 19,000,000 Rp 29,500,000 Rp 2,950,000 Rp 19,000,000

9 FPJ12-2 Toko Serasi Rp 15,110,000 Rp 8,800,000 Rp 13,600,000 Rp 1,360,000 Rp 8,800,000
14 FPJ12-3 Toko Angel Rp 18,845,000 Rp 11,000,000 Rp 17,000,000 Rp 1,700,000 Rp 11,000,000
20 FPJ12-4 Toko Kencana Rp 24,235,000 Rp 13,500,000 Rp 22,000,000 Rp 2,200,000 Rp 13,500,000

Rp - Rp - Rp -

Rp 90,675,000 Rp 52,300,000 Rp 82,100,000 Rp 8,210,000 Rp 52,300,000

Rp 142,975,000 Rp

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Fregiht Collected

42100

Rp 35,000

Rp 150,000

Rp 145,000

Rp 35,000

Rp -

Rp 365,000

142,975,000

Tanggal dan paraf

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Cash Receipt Journal
December 2018

DEBIT CR
OTHER
Account
DATE DOC. NO. ACCOUNT CREDITED Sales Discount Cash In Bank ACCT
Account Debited AMOUNT Receivable
NO.

42300 11120 11210

5 BKM12-1 Toko Kencana Rp 176,000 Rp 17,424,000 Rp 17,600,000
9 NK12-1 Sales Rp 276,000 Rp 15,011,400
NK12-1 VAT Out
NK12-1 Merchandise Inventory 51100 Cost Of Good Sold Rp 6,600,000
Fregiht Collected
11 BKM12-2 Vehicles at Cost Rp 49,000,000 13302 Accumalated Depreciation Vehicles Rp 38,000,000
81300 Gain/Loss Sales Vehicles Rp 9,000,000
12 BKM12-3 Toko Serasi Rp 16,500,000 Rp 16,500,000

Rp 452,000 Rp 97,935,400 Rp 53,600,000 Rp 34,100,000

Rp151,987,400 Rp151
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CREDIT
OTHER

ACCT
AMOUNT
NO.

41100 Rp 13,800,000
21213 Rp 1,352,400
11310 Rp 6,600,000
42100 Rp 135,000
13301 Rp 96,000,000

Rp 117,887,400
Rp151,987,400

Tanggal dan paraf

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Purchase Journal
December 2018

DEBIT
Merchandise Value Added taxes
DATE DOC. NO. VENDOR'S
Inventory In
11310 11430

5 NP2-12 PT Nusa Indah 15,000,000 Rp 1,500,000

13 L14-2 PT Sejahtera 25,200,000 Rp 2,520,000

Rp 40,200,000 Rp 4,020,000

Rp 44,220,000

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 CREDIT

Account Payable

21210

Rp 16,500,000

Rp 27,720,000

Rp -

Rp -

Rp -

Rp -

Rp 44,220,000

Rp 44,220,000

Tanggal dan Paraf

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Cash Payment Journal
December 2018
DEBIT CRED
Docoument OTHER
DATE ACCOUNT DEBITED
Number Account Payable Cash In Bank
Acc No AMOUNT Acc No
21210 11120
9 PT Dian Persada BKK12-1 33,000,000 32,340,000 53000
10 Petty Cash BKK12-2 11100 Rp 2,475,000 Rp 2,475,000
13 VAT Out BKK12-3 21213 Rp 8,500,000 Rp 4,625,000 11430
Income Taxes Payable 21212 Rp 125,000
20 PT Nusa Indah BKK12-4 Rp 23,100,000 Rp 23,331,000
Late Fee Expense 62900 Rp 231,000
26 Bank BNI'46 Medan Loan BKK12-5 31100 Rp 9,849,682 Rp 11,000,000
Interest Expense 91100 Rp 1,150,318
30 Wages & Salaries BKK12-6 61100 Rp 13,250,000 Rp 12,633,800 21212
11230
30 Credit Card 21110 Rp 4,200,000 Rp 4,200,000

Rp 56,100,000 Rp 39,781,000 Rp 90,604,800

Rp 95,881,000 Rp 95,881,000
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Cash Payment Journal MENU
December 2018 Page :
CREDIT
OTHER
Acct Name AMOUNT

Purchase Discount Rp 660,000

Value Added taxes In Rp 4,000,000

Income Taxes Payable Rp 116,200

Employ Receivable Rp 500,000

Rp 5,276,200

Tanggal dan paraf

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Memorial Journal
December 2018 Page :

ACCOUNT NAME AND

DATE DOC. NO. ACC NO. DEBIT CREDIT
DECSRIPTION
5 BM12-1 Account Payable 21210 Rp 2,420,000
Merchandise Inventory 11310 Rp 2,200,000
Value Added taxes In 11430 Rp 220,000
25 BM12-2 Sales Returns 42400 Rp 800,000
VAT Out 21213 Rp 80,000
Account Receivable 11210 Rp 880,000

BM12-2 Cost Of Good Sold 51100 Rp 500,000

Merchandise Inventory 11310 Rp 500,000
Jumlah Rp 3,800,000 Rp 3,800,000
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PETTY CASH BOOK
December 2018

Penerimaan Pengeluaran
DATE DESCRIPTION NO EVIDANCE
NO
11120 AMOUNT
ACCOUNT

1 Balance ˅

2 Store Supplies VKK12-1 11320 Rp 800,000

5 Accrued Expense VKK12-2 21211 Rp 450,000

7 Accrued Expense VKK12-3 21211 Rp 750,000

8 Accrued Expense VKK12-4 21211 Rp 475,000

14 Maintenance and Repair Expense VKK12-5 Rp 2,475,000 62300 Rp 550,000

Amount Rp 2,475,000 11100 Rp 3,025,000

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 BALANCE

Rp 3,000,000

Rp 2,200,000

Rp 1,750,000

Rp 1,000,000

Rp 525,000

Rp 2,450,000
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ACCOUNT PAYABLE SUBSDIARY
Dec-18

VENDOR'S NAME
PT Nusa Indah VENDOR ACCOUNT NO. 21210-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 23,100,000
5 BM12-1 Rp 2,420,000 Rp 25,520,000
Rp 25,520,000
Rp 25,520,000
Rp 25,520,000
Rp 25,520,000
Rp 25,520,000

VENDOR'S NAME
VENDOR ACCOUNT NO. 21210-02
PT Dian Persada
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp 33,000,000
1 BKK12-1 Rp 33,000,000 Rp -
13 PT Dian Perkasa L14-2 Rp 27,720,000 Rp 27,720,000
Rp 27,720,000
Rp 27,720,000

VENDOR'S NAME
PT Mekar Nusa Dua VENDOR ACCOUNT NO. 21210-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Opening Balance a Rp -
8 BKK12-1 Rp 88,000,000 Rp (88,000,000)
Rp (88,000,000)
Rp (88,000,000)
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ACCOUNT RECEIVABLE SUBSDIARY

Dec-18

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 11201-01
Toko Benua Jaya
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 23,100,000
2 FPJ12-1 Rp 32,485,000 Rp 55,585,000 Rp -

CUSTOMER'S NAME:
Toko Serasi CUSTOMER ACCOUNT NO. 11201-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a 16,500,000
9 FPJ12-2 Rp 15,110,000 Rp 31,610,000 Rp -
12 BKM12-3 16,500,000 Rp 15,110,000 Rp -

CUSTOMER'S NAME:
Toko Angel
CUSTOMER ACCOUNT NO. 11201-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a -
2 BKM12-1 Rp 17,600,000 -
9 FPj12-3 Rp 18,845,000 18,845,000 Rp -

CUSTOMER'S NAME:
Toko Kencana CUSTOMER ACCOUNT NO. 11201-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 a 17,600,000
5 BKM12-1 Rp 17,600,000 Rp - Rp -
20 FPJ12-4 Rp 24,235,000 Rp 24,235,000 Rp -
25 BM12-2 Rp 880,000 Rp 23,355,000 Rp -

Rp 112,895,000
112,895,000
 pt sejahtera
INVENTORY CARD
Dec-18

NAME : Samsung Galaxy Fame

DECEMBER, 2018
( In Rupiah )
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
1 Opening Balance 80
2 FPJ12-1 Toko Benua Jaya 20 500,000 10,000,000 60
5 NP2-12 PT Nusa Indah 18 500,000 9,000,000 78
5 BM12-1 PT Nusa Indah (2) 500,000 (1,000,000) 76
9 FPJ12-2 Toko Serasi 8 500,000 4,000,000 68
9 NK12-1 Penjualan Tunai 6 500,000 3,000,000 62
13 L14-2 PT Sejahtera 22 600,000 13,200,000 62
22
14 FPJ12-3 Toko Angel 10 500,000 5,000,000 52
22
20 FPJ12-4 Toko Kencana 15 500,000 7,500,000 37
22
25 BM12-2 Toko Kencana (1) 500,000 (500,000) 38
22

NAME : Samsung Galaxy V

 pt sejahtera
INVENTORY CARD
Dec-18
DECEMBER, 2018
( In Rupiah )
IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT
1 OPENING BALANCE 70
2 FPJ12-1 Toko Benua Jaya 15 600,000 9,000,000 55
5 NP2-12 PT Nusa Indah 10 600,000 6,000,000 65
5 BM12-1 PT Nusa Indah (2) 500,000 (1,000,000) 63
9 FPJ12-2 Toko Serasi 8 600,000 4,800,000 55
9 NK12-1 Penjualan Tunai 6 600,000 3,600,000 49
13 L14-2 PT Sejahtera 20 600,000 12,000,000 69
14 FPJ12-3 Toko Angel 10 600,000 6,000,000 59
20 FPJ12-4 Toko Kencana 10 600,000 6,000,000 49
 MENU

METODE : FIFO
BALANCE
PRICE TOTAL
500,000 40,000,000
500,000 30,000,000
500,000 39,000,000
500,000 38,000,000
500,000 34,000,000
500,000 31,000,000
500,000 31,000,000
600,000 13,200,000
500,000 26,000,000
600,000 13,200,000 ###
500,000 18,500,000
600,000 13,200,000
500,000 19,000,000
600,000 13,200,000
 MENU

METODE : FIFO
BALANCE
PRICE TOTAL
600,000 42,000,000
600,000 33,000,000
600,000 39,000,000
600,000 37,800,000
600,000 33,000,000
600,000 29,400,000
600,000 41,400,000
600,000 35,400,000
600,000 29,400,000

61,600,000

61,600,000
 pt sejahtera
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11210 90,675,000 41100 82,100,000
51100 52,300,000 21213 8,210,000
11310 52,300,000
42100 365,000
142,975,000 142,975,000
-Rp -
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11120 97,935,400 11210 34,100,000
42300 452,000 41100 13,800,000
51100 6,600,000 21213 1,352,400
13302 38,000,000 11310 6,600,000
81300 9,000,000 42100 135,000
13301 96,000,000
151,987,400 151,987,400
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PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11310 40,200,000 21210 44,220,000
11430 4,020,000
44,220,000 44,220,000
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CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 56,100,000 11120 90,604,800
11100 2,475,000 53000 660,000
21213 8,500,000 11430 4,000,000
21212 125,000 21212 116,200
62900 231,000 11230 500,000
31100 9,849,682
91100 1,150,318
61100 13,250,000
21110 4,200,000
- 95,881,000 95,881,000
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
21210 2,420,000 11310 2,700,000
42400 800,000 11430 220,000
21213 80,000 11210 880,000
51100 500,000 -
3,800,000 3,800,000

PETTY CASH JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11320 800,000 11100 3,025,000
21211 1,675,000
62300 550,000 -
0 - -
-
3,025,000 3,025,000

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GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,000,000
31 SJR - - 3,000,000 -
31 CRJ - - 3,000,000 -
31 CPJ 2,475,000 - 5,475,000 -
31 PJR - - 5,475,000 -
31 PCB - 3,025,000 2,450,000 -
11100 31 MJM - - 2,450,000 -

Account Number:
Account: Cash In Bank GENERAL LEDGER 11120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 182,811,500
31 SJR - - 182,811,500 -
31 CRJ 97,935,400 - 280,746,900 -
31 CPJ - 90,604,800 190,142,100 -
31 PJR - - 190,142,100 -
31 PCB - - 190,142,100 -
11120 31 MJM - - 190,142,100 -

Account Number:
Account: Marketable Equity Security GENERAL LEDGER 11130
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
11130 31 MJM - - - -

Account Number:
Account: Account Receivable GENERAL LEDGER 11210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 57,200,000
31 SJR 90,675,000 - 147,875,000 -
31 CRJ - 34,100,000 113,775,000 -
31 CPJ - - 113,775,000 -
31 PJR - - 113,775,000 -
31 PCB - - 113,775,000 -
11210 31 MJM - 880,000 112,895,000 -
 pt sejahtera
GENERAL LEDGER
Account Number:
Account: Allowances For Bad Debts GENERAL LEDGER 11220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,000,000
31 SJR - - - 4,000,000
31 CRJ - - - 4,000,000
31 CPJ - - - 4,000,000
31 PJR - - - 4,000,000
31 PCB - - - 4,000,000
11220 31 MJM - - - 4,000,000

Account Number:
Account: Employ Receivable GENERAL LEDGER 11230
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,000,000
31 SJR - - 1,000,000 -
31 CRJ - - 1,000,000 -
31 CPJ - 500,000 500,000 -
31 PJR - - 500,000 -
31 PCB - - 500,000 -
11230 31 MJM - - 500,000 -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 82,000,000
31 SJR - 52,300,000 29,700,000 -
31 CRJ - 6,600,000 23,100,000 -
31 CPJ - - 23,100,000 -
31 PJR 40,200,000 - 63,300,000 -
31 PCB - - 63,300,000 -
11310 31 MJM - 2,700,000 60,600,000 -

Account Number:
Account: Store Supplies GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,800,000
31 SJR - - 6,800,000 -
31 CRJ - - 6,800,000 -
31 CPJ - - 6,800,000 -
31 PJR - - 6,800,000 -
31 PCB 800,000 - 7,600,000 -
11320 31 MJM - - 7,600,000 -
 pt sejahtera
GENERAL LEDGER
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 SJR - - 10,000,000 -
31 CRJ - - 10,000,000 -
31 CPJ - - 10,000,000 -
31 PJR - - 10,000,000 -
31 PCB - - 10,000,000 -
11410 31 MJM - - 10,000,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11420
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,250,000
31 SJR - - 4,250,000 -
31 CRJ - - 4,250,000 -
31 CPJ - - 4,250,000 -
31 PJR - - 4,250,000 -
31 PCB - - 4,250,000 -
11420 31 MJM - - 4,250,000 -

Account Number:
Account: Value Added taxes In GENERAL LEDGER 11430
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,000,000
31 SJR - - 4,000,000 -
31 CRJ - - 4,000,000 -
31 CPJ - 4,000,000 - -
31 PJR 4,020,000 - 4,020,000 -
31 PCB - - 4,020,000 -
11430 31 MJM - 220,000 3,800,000 -

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 207,500,000
31 SJR - - 207,500,000 -
31 CRJ - - 207,500,000 -
31 CPJ - - 207,500,000 -
31 PJR - - 207,500,000 -
31 PCB - - 207,500,000 -
12100 31 MJM - - 207,500,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
 pt sejahtera
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 275,000,000
31 SJR - - 275,000,000 -
31 CRJ - - 275,000,000 -
31 CPJ - - 275,000,000 -
31 PJR - - 275,000,000 -
31 PCB - - 275,000,000 -
13100 31 MJM - - 275,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 144,000,000
31 SJR - - 144,000,000 -
31 CRJ - - 144,000,000 -
31 CPJ - - 144,000,000 -
31 PJR - - 144,000,000 -
31 PCB - - 144,000,000 -
13210 31 MJM - - 144,000,000 -

Account Number:
Account: Accumulated DepreciationBuilding GENERAL LEDGER 13220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 52,800,000
31 SJR - - - 52,800,000
31 CRJ - - - 52,800,000
31 CPJ - - - 52,800,000
31 PJR - - - 52,800,000
31 PCB - - - 52,800,000
13220 31 MJM - - - 52,800,000

Account Number:
Account: Vehicles at Cost GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 96,000,000
31 SJR - - 96,000,000 -
31 CRJ - 96,000,000 - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
13301 31 MJM - - - -

Account Number:
Account: Accumalated Depreciation Vehicles GENERAL LEDGER 13302
Balance
Date Description Ref. Debit Credit
 pt sejahtera
GENERAL LEDGER
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 38,000,000
31 SJR - - - 38,000,000
31 CRJ 38,000,000 - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
13302 31 MJM - - - -

Account Number:
Account: Equipment at Cost GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 60,000,000.00
31 SJR - - 60,000,000 -
31 CRJ - - 60,000,000 -
31 CPJ - - 60,000,000 -
31 PJR - - 60,000,000 -
31 PCB - - 60,000,000 -
13401 31 MJM - - 60,000,000 -

Account Number:
Account: Accumalated Depreciation Equipment GENERAL LEDGER 13402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,750,000
31 SJR - - - 13,750,000
31 CRJ - - - 13,750,000
31 CPJ - - - 13,750,000
31 PJR - - - 13,750,000
31 PCB - - - 13,750,000
13402 31 MJM - - - 13,750,000

Account Number:
Account: Credit Card GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 4,200,000
31 SJR - - - 4,200,000
31 CRJ - - - 4,200,000
31 CPJ 4,200,000 - - -
31 PJR - - - -
31 PCB - - - -
21110 31 MJM - - - -

Account Number:
Account: Account Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit Debit Credit
 pt sejahtera
GENERAL LEDGER
Dec 1 Opening Balance 56,100,000
31 SJR - - - 56,100,000
31 CRJ - - - 56,100,000
31 CPJ 56,100,000 - - -
31 PJR - 44,220,000 - 44,220,000
31 PCB - - - 44,220,000
21210 31 MJM 2,420,000 - - 41,800,000

Account Number:
Account: Accrued Expense GENERAL LEDGER 21211
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,675,000
31 SJR - - - 1,675,000
31 CRJ - - - 1,675,000
31 CPJ - - - 1,675,000
31 PJR - - - 1,675,000
31 PCB 1,675,000 - - -
21211 31 MJM - - - -

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21212
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 125,000
31 SJR - - - 125,000
31 CRJ - - - 125,000
31 CPJ 125,000 116,200 - 116,200
31 PJR - - - 116,200
31 PCB - - - 116,200
21212 31 MJM - - - 116,200

Account Number:
Account: VAT Out GENERAL LEDGER 21213
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,500,000
31 SJR - 8,210,000 - 16,710,000
31 CRJ - 1,352,400 - 18,062,400
31 CPJ 8,500,000 - - 9,562,400
31 PJR - - - 9,562,400
31 PCB - - - 9,562,400
21213 31 MJM 80,000 - - 9,482,400

Account Number:
Account: Bank BNI'46 Medan Loan GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 135,331,547
 pt sejahtera
GENERAL LEDGER
31 SJR - - - 135,331,547
31 CRJ - - - 135,331,547
31 CPJ 9,849,682 - - 125,481,865
31 PJR - - - 125,481,865
31 PCB - - - 125,481,865
31100 31 MJM - - - 125,481,865

Account Number:
Account: Command Stock GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 400,000,000
31 SJR - - - 400,000,000
31 CRJ - - - 400,000,000
31 CPJ - - - 400,000,000
31 PJR - - - 400,000,000
31 PCB - - - 400,000,000
31000 31 MJM - - - 400,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 330,000,000
31 SJR - - - 330,000,000
31 CRJ - - - 330,000,000
31 CPJ - - - 330,000,000
31 PJR - - - 330,000,000
31 PCB - - - 330,000,000
31001 31 MJM - - - 330,000,000

Account Number:
Account: Devidend GENERAL LEDGER 31002
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 40,000,000
31 SJR - - 40,000,000 -
31 CRJ - - 40,000,000 -
31 CPJ - - 40,000,000 -
31 PJR - - 40,000,000 -
31 PCB - - 40,000,000 -
31002 31 MJM - - 40,000,000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
 pt sejahtera
GENERAL LEDGER
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
31003 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 629,845,000
31 SJR - 82,100,000 - 711,945,000
31 CRJ - 13,800,000 - 725,745,000
31 CPJ - - - 725,745,000
31 PJR - - - 725,745,000
31 PCB - - - 725,745,000
41100 31 MJM - - - 725,745,000

Account Number:
Account: Fregiht Collected GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,500,000
31 SJR - 365,000 - 7,865,000
31 CRJ - 135,000 - 8,000,000
31 CPJ - - - 8,000,000
31 PJR - - - 8,000,000
31 PCB - - - 8,000,000
42100 31 MJM - - - 8,000,000

Account Number:
Account: Late Fee Collected GENERAL LEDGER 42200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 2,500,000
31 SJR - - - 2,500,000
31 CRJ - - - 2,500,000
31 CPJ - - - 2,500,000
31 PJR - - - 2,500,000
31 PCB - - - 2,500,000
42200 31 MJM - - - 2,500,000

Account Number:
Account: Sales Discount GENERAL LEDGER 42300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,500,000
31 SJR - - 8,500,000 -
31 CRJ 452,000 - 8,952,000 -
 pt sejahtera
GENERAL LEDGER
31 CPJ - - 8,952,000 -
31 PJR - - 8,952,000 -
31 PCB - - 8,952,000 -
42300 31 MJM - - 8,952,000 -

Account Number:
Account: Sales Returns GENERAL LEDGER 42400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 9,000,000
31 SJR - - 9,000,000 -
31 CRJ - - 9,000,000 -
31 CPJ - - 9,000,000 -
31 PJR - - 9,000,000 -
31 PCB - - 9,000,000 -
42400 31 MJM 800,000 - 9,800,000 -

Account Number:
Account: Cost Of Good Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 323,440,000
31 SJR 52,300,000 - 375,740,000 -
31 CRJ 6,600,000 - 382,340,000 -
31 CPJ - - 382,340,000 -
31 PJR - - 382,340,000 -
31 PCB - - 382,340,000 -
51100 31 MJM 500,000 - 382,840,000 -

Account Number:
Account: Fregiht Paid GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 1,220,000
31 SJR - - 1,220,000 -
31 CRJ - - 1,220,000 -
31 CPJ - - 1,220,000 -
31 PJR - - 1,220,000 -
31 PCB - - 1,220,000 -
52000 31 MJM - - 1,220,000 -

Account Number:
Account: Purchase Discount GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - 660,000 - 660,000
31 PJR - - - 660,000
 pt sejahtera
GENERAL LEDGER
31 PCB - - - 660,000
53000 31 MJM - - - 660,000

Account Number:
Account: Wages & Salaries GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 51,550,000
31 SJR - - 51,550,000 -
31 CRJ - - 51,550,000 -
31 CPJ 13,250,000 - 64,800,000 -
31 PJR - - 64,800,000 -
31 PCB - - 64,800,000 -
61100 31 MJM - - 64,800,000 -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 19,500,000
31 SJR - - 19,500,000 -
31 CRJ - - 19,500,000 -
31 CPJ - - 19,500,000 -
31 PJR - - 19,500,000 -
31 PCB - - 19,500,000 -
61200 31 MJM - - 19,500,000 -

Account Number:
Account: Utility Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,200,000
31 SJR - - 7,200,000 -
31 CRJ - - 7,200,000 -
31 CPJ - - 7,200,000 -
31 PJR - - 7,200,000 -
31 PCB - - 7,200,000 -
61400 31 MJM - - 7,200,000 -

Water, Telepon & Eelectricity Expense Account Number:

Account: GENERAL LEDGER 61500
Expense
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 5,400,000
31 SJR - - 5,400,000 -
31 CRJ - - 5,400,000 -
31 CPJ - - 5,400,000 -
31 PJR - - 5,400,000 -
31 PCB - - 5,400,000 -
 pt sejahtera
GENERAL LEDGER
61500 31 MJM - - 5,400,000 -

Account Number:
Account: Rent Expense GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,000,000
31 SJR - - 20,000,000 -
31 CRJ - - 20,000,000 -
31 CPJ - - 20,000,000 -
31 PJR - - 20,000,000 -
31 PCB - - 20,000,000 -
62100 31 MJM - - 20,000,000 -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,600,000
31 SJR - - 7,600,000 -
31 CRJ - - 7,600,000 -
31 CPJ - - 7,600,000 -
31 PJR - - 7,600,000 -
31 PCB - - 7,600,000 -
62200 31 MJM - - 7,600,000 -

Account Number:
Account: Maintenance and Repair Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 SJR - - 10,000,000 -
31 CRJ - - 10,000,000 -
31 CPJ - - 10,000,000 -
31 PJR - - 10,000,000 -
31 PCB 550,000 - 10,550,000 -
62300 31 MJM - - 10,550,000 -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31 PCB - - - -
62400 31 MJM - - - -
 pt sejahtera
GENERAL LEDGER

Account Number:
Account: Depreciation Building GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 13,200,000
31 SJR - - 13,200,000 -
31 CRJ - - 13,200,000 -
31 CPJ - - 13,200,000 -
31 PJR - - 13,200,000 -
31 PCB - - 13,200,000 -
62500 31 MJM - - 13,200,000 -

Account Number:
Account: Depreciation Vehicles GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 11,000,000.00
31 SJR - - 11,000,000 -
31 CRJ - - 11,000,000 -
31 CPJ - - 11,000,000 -
31 PJR - - 11,000,000 -
31 PCB - - 11,000,000 -
62600 31 MJM - - 11,000,000 -

Account Number:
Account: Depreciation Equipment GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,250,000
31 SJR - - 6,250,000 -
31 CRJ - - 6,250,000 -
31 CPJ - - 6,250,000 -
31 PJR - - 6,250,000 -
31 PCB - - 6,250,000 -
62700 31 MJM - - 6,250,000 -

Account Number:
Account: Insurance Expense GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 8,950,000
31 SJR - - 8,950,000 -
31 CRJ - - 8,950,000 -
31 CPJ - - 8,950,000 -
31 PJR - - 8,950,000 -
31 PCB - - 8,950,000 -
62800 31 MJM - - 8,950,000 -
 pt sejahtera
GENERAL LEDGER
Account Number:
Account: Late Fee Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ - - - -
31 CPJ 231,000 - 231,000 -
31 PJR - - 231,000 -
31 PCB - - 231,000 -
62900 31 MJM - - 231,000 -

Account Number:
Account: Interest Income GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 3,750,000
31 SJR - - - 3,750,000
31 CRJ - - - 3,750,000
31 CPJ - - - 3,750,000
31 PJR - - - 3,750,000
31 PCB - - - 3,750,000
81100 31 MJM - - - 3,750,000

Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 20,000,000
31 SJR - - - 20,000,000
31 CRJ - - - 20,000,000
31 CPJ - - - 20,000,000
31 PJR - - - 20,000,000
31 PCB - - - 20,000,000
81200 31 MJM - - - 20,000,000

Account Number:
Account: Gain/Loss Sales Vehicles GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance
31 SJR - - - -
31 CRJ 9,000,000 - 9,000,000 -
31 CPJ - - 9,000,000 -
31 PJR - - 9,000,000 -
31 PCB - - 9,000,000 -
81300 31 MJM - - 9,000,000 -

Account Number:
Account: Interest Expense GENERAL LEDGER
 pt sejahtera
GENERAL LEDGER
Account: Interest Expense GENERAL LEDGER 91100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 17,981,547
31 SJR - - 17,981,547 -
31 CRJ - - 17,981,547 -
31 CPJ 1,150,318 - 19,131,865 -
31 PJR - - 19,131,865 -
31 PCB - - 19,131,865 -
91100 31 MJM - - 19,131,865 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 91200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 7,500,000
31 SJR - - 7,500,000 -
31 CRJ - - 7,500,000 -
31 CPJ - - 7,500,000 -
31 PJR - - 7,500,000 -
31 PCB - - 7,500,000 -
91200 31 MJM - - 7,500,000 -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 93100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 6,223,500
31 SJR - - 6,223,500 -
31 CRJ - - 6,223,500 -
31 CPJ - - 6,223,500 -
31 PJR - - 6,223,500 -
31 PCB - - 6,223,500 -
93100 31 MJM - - 6,223,500 -
MENU
 pt sejahtera
TRIAL BALANCE
December 31, 2018
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
6 11100 Petty Cash 2,450,000 -
7 11120 Cash In Bank 190,142,100 -
8 11130 Marketable Equity Security - -
9 11210 Account Receivable 112,895,000 -
10 11220 Allowances For Bad Debts - 4,000,000
11 11230 Employ Receivable 500,000 -
12 11310 Merchandise Inventory 60,600,000 -
13 11320 Store Supplies 7,600,000 -
14 11410 Prepaid Rent 10,000,000 -
15 11420 Prepaid Insurance 4,250,000 -
16 11430 Value Added taxes In 3,800,000 -
17 12100 Investment 207,500,000 -
18 13100 Land 275,000,000 -
19 13210 Building at Cost 144,000,000 -
20 13220 Accumulated DepreciationBuilding - 52,800,000
21 13301 Vehicles at Cost - -
22 13302 Accumalated Depreciation Vehicles - -
23 13401 Equipment at Cost 60,000,000 -
24 13402 Accumalated Depreciation Equipment - 13,750,000
25 21110 Credit Card - -
26 21210 Account Payable - 41,800,000
27 21211 Accrued Expense - -
28 21212 Income Taxes Payable - 116,200
29 21213 VAT Out - 9,482,400
30 31100 Bank BNI'46 Medan Loan - 125,481,865
31 31000 Command Stock - 400,000,000
32 31001 Retained Earning - 330,000,000
33 31002 Devidend 40,000,000 -
34 31003 Income Summary - -
35 41100 Sales - 725,745,000
36 42100 Fregiht Collected - 8,000,000
37 42200 Late Fee Collected - 2,500,000
38 42300 Sales Discount 8,952,000 -
39 42400 Sales Returns 9,800,000 -
40 51100 Cost Of Good Sold 382,840,000 -
41 52000 Fregiht Paid 1,220,000 -
42 53000 Purchase Discount - 660,000
43 61100 Wages & Salaries 64,800,000 -
44 61200 Advertising Expense 19,500,000 -
45 61400 Utility Expense 7,200,000 -
46 61500 Water, Telepon & Eelectricity Expense Expe 5,400,000 -
47 62100 Rent Expense 20,000,000 -
48 62200 Supplies Expense 7,600,000 -
49 62300 Maintenance and Repair Expense 10,550,000 -
50 62400 Bad Debts Expense - -
51 62500 Depreciation Building 13,200,000 -
52 62600 Depreciation Vehicles 11,000,000 -
53 62700 Depreciation Equipment 6,250,000 -
54 62800 Insurance Expense 8,950,000 -
55 62900 Late Fee Expense 231,000 -
56 81100 Interest Income - 3,750,000
57 81200 Devidend Income - 20,000,000
58 81300 Gain/Loss Sales Vehicles 9,000,000 -
59 91100 Interest Expense 19,131,865 -
60 91200 Bank Service Charge 7,500,000 -
61 93100 Income Taxes Expense 6,223,500 -
Amount 1,738,085,465 1,738,085,465

-
MENU
No Peserta: …….

Nama Peserta: ………………………………………………………………………………………..

pt sejahtera
Memorial Journal (ADJUSTMENT)
December 2018 Page :

ACCOUNT NAME AND

DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 BM12-3 Supplies Expense 62200 4,600,000
Store Supplies 11320 4,600,000

31 BM12-4 Cash In Bank 11120 6,270,000

Bank Service Charge 91200 230,000
Interest Income 81100 6,500,000

31 BM12-5 Bad Debts Expense 62400 1,644,750

Allowances For Bad Debts 11220 1,644,750

31 BM12-6 Rent Expense 62100 850,000

Prepaid Rent 11410 850,000

31 BM12-7 Insurance Expense 62800 2,000,000

Prepaid Insurance 11420 2,000,000

31 BM12-8 Depreciation Building 62500 1,200,000

Depreciation Equipment 62700 1,250,000
Accumulated DepreciationBuilding 13220 1,200,000
Accumalated Depreciation Equipment 13402 1,250,000

31 BM12-09 Water, Telepon & Eelectricity Expense Expense 61500 1,500,000

Accrued Expense 21211 1,500,000.00

31 BM12-10 Income Taxes Expense 93100 959,000

Income Taxes Payable 21212 959,000.00

20,503,750 20,503,750
 - -

62200 4,600,000.00 -
11320 - 4,600,000.00
11120 6,270,000.00 -
91200 230,000.00 -
81100 - 6,500,000.00
62400 1,644,750.00 -
11220 - 1,644,750.00
62100 850,000.00 -
11410 - 850,000.00
62800 2,000,000.00 -
11420 - 2,000,000.00
62500 1,200,000.00 -
62700 1,250,000.00 -
13220 - 1,200,000.00
13402 - 1,250,000.00
61500 1,500,000.00 -
21211 - 1,500,000.00
93100 959,000.00 -
21212 - 959,000.00
- -
- -
- -
- -
- -
- -
- -

20,503,750.00 20,503,750.00

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MENU

365,000.00
 pt sejahtera
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 2,450,000 -
31 Adjusment JM - - 2,450,000 -
11100 31 Closing JM - - 2,450,000 -

Account Number:
Account: Cash In Bank GENERAL LEDGER 11120
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 190,142,100 -
31 Adjusment JM 6,270,000 - 196,412,100 -
11120 31 Closing JM - - 196,412,100 -

Account Number:
Account: Marketable Equity Security GENERAL LEDGER 11130
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
11130 31 Closing JM - - - -

Account Number:
Account: Account Receivable GENERAL LEDGER 11210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 112,895,000 -
31 Adjusment JM - - 112,895,000 -
11210 31 Closing JM - - 112,895,000 -

Account Number:
Account: Allowances For Bad Debts GENERAL LEDGER 11220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 4,000,000
31 Adjusment JM - 1,644,750 - 5,644,750
11220 31 Closing JM - - - 5,644,750

Account Number:
Account: Employ Receivable GENERAL LEDGER 11230
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 500,000 -
31 Adjusment JM - - 500,000 -
11230 31 Closing JM - - 500,000 -

Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11310
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 60,600,000 -
 pt sejahtera
GENERAL LEDGER
31 Adjusment JM - - 60,600,000 -
11310 31 Closing JM - - 60,600,000 -

Account Number:
Account: Store Supplies GENERAL LEDGER 11320
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,600,000 -
31 Adjusment JM - 4,600,000 3,000,000 -
11320 31 Closing JM - - 3,000,000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11410
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - 850,000 9,150,000 -
11410 31 Closing JM - - 9,150,000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11420
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 4,250,000 -
31 Adjusment JM - 2,000,000 2,250,000 -
11420 31 Closing JM - - 2,250,000 -

Account Number:
Account: Value Added taxes In GENERAL LEDGER 11430
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 3,800,000 -
31 Adjusment JM - - 3,800,000 -
11430 31 Closing JM - - 3,800,000 -

Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 207,500,000 -
31 Adjusment JM - - 207,500,000 -
12100 31 Closing JM - - 207,500,000 -

Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 275,000,000 -
31 Adjusment JM - - 275,000,000 -
13100 31 Closing JM - - 275,000,000 -

Account Number:
Account: Building at Cost GENERAL LEDGER 13210
 pt sejahtera
GENERAL LEDGER
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 144,000,000 -
31 Adjusment JM - - 144,000,000 -
13210 31 Closing JM - - 144,000,000 -

Account Number:
Account: Accumulated DepreciationBuilding GENERAL LEDGER 13220
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 52,800,000
31 Adjusment JM - 1,200,000 - 54,000,000
13220 31 Closing JM - - - 54,000,000

Account Number:
Account: Vehicles at Cost GENERAL LEDGER 13301
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
13301 31 Closing JM - - - -

Account Number:
Account: Accumalated Depreciation Vehicles GENERAL LEDGER 13302
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
13302 31 Closing JM - - - -

Account Number:
Account: Equipment at Cost GENERAL LEDGER 13401
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 60,000,000 -
31 Adjusment JM - - 60,000,000 -
13401 31 Closing JM - - 60,000,000 -

Account Number:
Account: Accumalated Depreciation Equipment GENERAL LEDGER 13402
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 13,750,000
31 Adjusment JM - 1,250,000 - 15,000,000
13402 31 Closing JM - - - 15,000,000

Account Number:
Account: Credit Card GENERAL LEDGER 21110
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21110 31 Closing JM - - - -
 pt sejahtera
GENERAL LEDGER
Account Number:
Account: Account Payable GENERAL LEDGER 21210
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 41,800,000
31 Adjusment JM - - - 41,800,000
21210 31 Closing JM - - - 41,800,000

Account Number:
Account: Accrued Expense GENERAL LEDGER 21211
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 1,500,000 - 1,500,000
21211 31 Closing JM - - - 1,500,000

Account Number:
Account: Income Taxes Payable GENERAL LEDGER 21212
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 116,200
31 Adjusment JM - 959,000 - 1,075,200
21212 31 Closing JM - - - 1,075,200

Account Number:
Account: VAT Out GENERAL LEDGER 21213
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 9,482,400
31 Adjusment JM - - - 9,482,400
21213 31 Closing JM - - - 9,482,400

Account Number:
Account: Bank BNI'46 Medan Loan GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 125,481,865
31 Adjusment JM - - - 125,481,865
31100 31 Closing JM - - - 125,481,865

Account Number:
Account: Command Stock GENERAL LEDGER 31000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 400,000,000
31 Adjusment JM - - - 400,000,000
31000 31 Closing JM - - - 400,000,000

Account Number:
Account: Retained Earning GENERAL LEDGER 31001
Balance
Date Description Ref. Debit Credit Debit Credit
 pt sejahtera
GENERAL LEDGER
Dec 31 Opening Balance a - 330,000,000
31 Adjusment JM - - - 330,000,000
31001 31 Closing JM 40,000,000 133,572,885 - 423,572,885

Account Number:
Account: Income Summary GENERAL LEDGER 31003
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31003 31 Closing JM 767,155,000 767,155,000 - -

Account Number:
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 725,745,000
31 Adjusment JM - - - 725,745,000
41100 31 Closing JM 725,745,000 - - -

Account Number:
Account: Fregiht Collected GENERAL LEDGER 42100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 8,000,000
31 Adjusment JM - - - 8,000,000
42100 31 Closing JM 8,000,000 - - -
Account Number:
Account: Late Fee Collected GENERAL LEDGER 42200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 2,500,000
31 Adjusment JM - - - 2,500,000
42200 31 Closing JM 2,500,000 - - -

Account Number:
Account: Sales Discount GENERAL LEDGER 42300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,952,000 -
31 Adjusment JM - - 8,952,000 -
31 Closing JM - 8,952,000 - -

Account Number:
Account: Sales Returns GENERAL LEDGER 42400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 9,800,000 -
31 Adjusment JM - - 9,800,000 -
31 Closing JM - 9,800,000 - -

Account Number:
Account: Cost Of Good Sold GENERAL LEDGER
 pt sejahtera
GENERAL LEDGER
Account: Cost Of Good Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 382,840,000 -
31 Adjusment JM - - 382,840,000 -
31 Closing JM - 382,840,000 - -

Account Number:
Account: Fregiht Paid GENERAL LEDGER 52000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 1,220,000 -
31 Adjusment JM - - 1,220,000 -
31 Closing JM - 1,220,000 - -

Account Number:
Account: #REF! GENERAL LEDGER #REF!
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #REF! #REF!
31 Adjusment JM #REF! #REF! #REF! #REF!
31 Closing JM #REF! #REF! #REF! #REF!

Account Number:
Account: Purchase Discount GENERAL LEDGER 53000
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 660,000
31 Adjusment JM - - - 660,000
31 Closing JM 660,000 - - -

Account Number:
Account: Wages & Salaries GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 64,800,000 -
31 Adjusment JM - - 64,800,000 -
31 Closing JM - 64,800,000 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 19,500,000 -
31 Adjusment JM - - 19,500,000 -
31 Closing JM - 19,500,000 - -
Account Number:
Account: Utility Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,200,000 -
31 Adjusment JM - - 7,200,000 -
31 Closing JM - 7,200,000 - -
 pt sejahtera
GENERAL LEDGER

Water, Telepon & Eelectricity Expense Account Number:

Account: GENERAL LEDGER 61500
Expense
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 5,400,000 -
31 Adjusment JM 1,500,000 - 6,900,000 -
31 Closing JM - 6,900,000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER 62100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 20,000,000 -
31 Adjusment JM 850,000 - 20,850,000 -
31 Closing JM - 20,850,000 - -

Account Number:
Account: Supplies Expense GENERAL LEDGER 62200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,600,000 -
31 Adjusment JM 4,600,000 - 12,200,000 -
31 Closing JM - 12,200,000 - -

Account Number:
Account: Maintenance and Repair Expense GENERAL LEDGER 62300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 10,550,000 -
31 Adjusment JM - - 10,550,000 -
31 Closing JM - 10,550,000 - -

Account Number:
Account: Bad Debts Expense GENERAL LEDGER 62400
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 1,644,750 - 1,644,750 -
31 Closing JM - 1,644,750 - -

Account Number:
Account: Depreciation Building GENERAL LEDGER 62500
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 13,200,000 -
31 Adjusment JM 1,200,000 - 14,400,000 -
31 Closing JM - 14,400,000 - -
Account Number:
Account: Depreciation Vehicles GENERAL LEDGER 62600
Balance
Date Description Ref. Debit Credit Debit Credit
 pt sejahtera
GENERAL LEDGER
Dec 31 Opening Balance a 11,000,000 -
31 Adjusment JM - - 11,000,000 -
31 Closing JM - 11,000,000 - -

Account Number:
Account: Depreciation Equipment GENERAL LEDGER 62700
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,250,000 -
31 Adjusment JM 1,250,000 - 7,500,000 -
31 Closing JM - 7,500,000 - -

Account Number:
Account: Insurance Expense GENERAL LEDGER 62800
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 8,950,000 -
31 Adjusment JM 2,000,000 - 10,950,000 -
31 Closing JM - 10,950,000 - -

Account Number:
Account: Late Fee Expense GENERAL LEDGER 62900
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 231,000 -
31 Adjusment JM - - 231,000 -
31 Closing JM - 231,000 - -

Account Number:
Account: Interest Income GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 3,750,000
31 Adjusment JM - 6,500,000 - 10,250,000
31 Closing JM 10,250,000 - - -

Account Number:
Account: Devidend Income GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a - 20,000,000
31 Adjusment JM - - - 20,000,000
31 Closing JM 20,000,000 - - -

Account Number:
Account: Gain/Loss Sales Vehicles GENERAL LEDGER 81300
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 9,000,000 -
31 Adjusment JM - - 9,000,000 -
31 Closing JM - 9,000,000 - -

Account Number:
Account: Interest Expense GENERAL LEDGER
 pt sejahtera
GENERAL LEDGER
Account: Interest Expense GENERAL LEDGER 91100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 19,131,865 -
31 Adjusment JM - - 19,131,865 -
31 Closing JM - 19,131,865 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 91200
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 7,500,000 -
31 Adjusment JM 230,000 - 7,730,000 -
31 Closing JM - 7,730,000 - -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER 93100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a 6,223,500 -
31 Adjusment JM 959,000 - 7,182,500 -
31 Closing JM - 7,182,500 - -

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
31 Closing JM - - #N/A #N/A

Account Number:
Account: #N/A GENERAL LEDGER 0
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 31 Opening Balance a #N/A #N/A
31 Adjusment JM - - #N/A #N/A
 pt sejahtera
GENERAL LEDGER
31 Closing JM - - #N/A #N/A
 MENU

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 pt sejahtera
worksheet desember 2018
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 2,450,000 - - - 2,450,000 - - -
11120 Cash In Bank 190,142,100 - 6,270,000 - 196,412,100 - - -
11130 Marketable Equity Security - - - - - - - -
11210 Account Receivable 112,895,000 - - - 112,895,000 - - -
11220 Allowances For Bad Debts - 4,000,000 - 1,644,750 - 5,644,750 - -
11230 Employ Receivable 500,000 - - - 500,000 - - -
11310 Merchandise Inventory 60,600,000 - - - 60,600,000 - - -
11320 Store Supplies 7,600,000 - - 4,600,000 3,000,000 - - -
11410 Prepaid Rent 10,000,000 - - 850,000 9,150,000 - - -
11420 Prepaid Insurance 4,250,000 - - 2,000,000 2,250,000 - - -
11430 Value Added taxes In 3,800,000 - - - 3,800,000 - - -
12100 Investment 207,500,000 - - - 207,500,000 - - -
13100 Land 275,000,000 - - - 275,000,000 - - -
13210 Building at Cost 144,000,000 - - - 144,000,000 - - -
13220 Accumulated DepreciationBuilding - 52,800,000 - 1,200,000 - 54,000,000 - -
13301 Vehicles at Cost - - - - - - - -
13302 Accumalated Depreciation Vehicles - - - - - - - -
13401 Equipment at Cost 60,000,000 - - - 60,000,000 - - -
13402 Accumalated Depreciation Equipment - 13,750,000 - 1,250,000 - 15,000,000 - -
21110 Credit Card - - - - - - - -
21210 Account Payable - 41,800,000 - - - 41,800,000 - -
21211 Accrued Expense - - - 1,500,000 - 1,500,000 - -
21212 Income Taxes Payable - 116,200 - 959,000 - 1,075,200 - -
21213 VAT Out - 9,482,400 - - - 9,482,400 - -
31100 Bank BNI'46 Medan Loan - 125,481,865 - - - 125,481,865 - -
31000 Command Stock - 400,000,000 - - - 400,000,000 - -
31001 Retained Earning - 330,000,000 - - - 330,000,000 - -
31002 Devidend 40,000,000 - - - 40,000,000 - - -
31003 Income Summary - - - - - - - -
41100 Sales - 725,745,000 - - - 725,745,000 - 725,745,000
42100 Fregiht Collected - 8,000,000 - - - 8,000,000 - 8,000,000
Jumlah dipindahkan 1,118,737,100 1,711,175,465 6,270,000 14,003,750 1,117,557,100 1,717,729,215 - 733,745,000

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
 pt sejahtera
worksheet desember 2018
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary
ACCOUNT NAME
No.
Acc. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah pindahan 1,118,737,100 1,711,175,465 6,270,000 14,003,750 1,117,557,100 1,717,729,215 - 733,745,000
42200 Late Fee Collected - 2,500,000 - - - 2,500,000 - 2,500,000
42300 Sales Discount 8,952,000 - - - 8,952,000 - 8,952,000 -
42400 Sales Returns 9,800,000 - - - 9,800,000 - 9,800,000 -
51100 Cost Of Good Sold 382,840,000 - - - 382,840,000 - 382,840,000 -
52000 Fregiht Paid 1,220,000 - - - 1,220,000 - 1,220,000 -
53000 Purchase Discount - 660,000 - - - 660,000 - 660,000
61100 Wages & Salaries 64,800,000 - - - 64,800,000 - 64,800,000 -
61200 Advertising Expense 19,500,000 - - - 19,500,000 - 19,500,000 -
61400 Utility Expense 7,200,000 - - - 7,200,000 - 7,200,000 -
61500 Water, Telepon & Eelectricity Expense Ex 5,400,000 - 1,500,000 - 6,900,000 - 6,900,000 -
62100 Rent Expense 20,000,000 - 850,000 - 20,850,000 - 20,850,000 -
62200 Supplies Expense 7,600,000 - 4,600,000 - 12,200,000 - 12,200,000 -
62300 Maintenance and Repair Expense 10,550,000 - - - 10,550,000 - 10,550,000 -
62400 Bad Debts Expense - - 1,644,750 - 1,644,750 - 1,644,750 -
62500 Depreciation Building 13,200,000 - 1,200,000 - 14,400,000 - 14,400,000 -
62600 Depreciation Vehicles 11,000,000 - - - 11,000,000 - 11,000,000 -
62700 Depreciation Equipment 6,250,000 - 1,250,000 - 7,500,000 - 7,500,000 -
62800 Insurance Expense 8,950,000 - 2,000,000 - 10,950,000 - 10,950,000 -
62900 Late Fee Expense 231,000 - - - 231,000 - 231,000 -
81100 Interest Income - 3,750,000 - 6,500,000 - 10,250,000 - 10,250,000
81200 Devidend Income - 20,000,000 - - - 20,000,000 - 20,000,000
81300 Gain/Loss Sales Vehicles 9,000,000 - - - 9,000,000 - 9,000,000 -
91100 Interest Expense 19,131,865 - - - 19,131,865 - 19,131,865 -
91200 Bank Service Charge 7,500,000 - 230,000 - 7,730,000 - 7,730,000 -
93100 Income Taxes Expense 6,223,500 - 959,000 - 7,182,500 - 7,182,500 -
1,738,085,465 1,738,085,465 20,503,750 20,503,750 1,751,139,215 1,751,139,215 633,582,115 767,155,000
31003 Income Summary - - 133,572,885 -
- - 767,155,000 767,155,000
sejahtera
desember 2018
Balance Sheet
DEBIT CREDIT
2,450,000 -
196,412,100 -
- -
112,895,000 -
- 5,644,750
500,000 -
60,600,000 -
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
- 1,075,200
- 9,482,400
- 125,481,865
- 400,000,000
- 330,000,000
40,000,000 -
- -
- -
- -
1,117,557,100 983,984,215

Balance Sheet
sejahtera
desember 2018
Balance Sheet
DEBIT CREDIT
DEBIT CREDIT
1,117,557,100 983,984,215
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
1,117,557,100 983,984,215
- - 133,572,885
1,117,557,100 850,411,330
 pt sejahtera
INCOME STATEMENT
For The Year Ended, December, 31, 2018
41100 Sales Rp 725,745,000

42100 Fregiht Collected Rp 8,000,000

42200 Late Fee Collected Rp 2,500,000

42300 Sales Discount Rp (8,952,000)

42400 Sales Returns Rp (9,800,000)

Net Sales Rp 717,493,000

51100 Cost Of Good Sold Rp (382,840,000)

52000 Fregiht Paid Rp (1,220,000)

53000 Purchase Discount Rp 660,000

Cost Of Good Sold Rp (383,400,000)

Gross Profit Rp 334,093,000

Operating Expense

61100 Wages & Salaries Rp (64,800,000)

61200 Advertising Expense Rp (19,500,000)

61400 Utility Expense Rp (7,200,000)

61500 Water, Telepon & Eelectricity Expense Expense Rp (6,900,000)

62100 Rent Expense Rp (20,850,000)

62200 Supplies Expense Rp (12,200,000)

62300 Maintenance and Repair Expense Rp (10,550,000)

62400 Bad Debts Expense Rp (1,644,750)

62500 Depreciation Building Rp (14,400,000)

62600 Depreciation Vehicles Rp (11,000,000)

62700 Depreciation Equipment Rp (7,500,000)

62800 Insurance Expense Rp (10,950,000)

62900 Late Fee Expense Rp (231,000)

Amount Rp (187,725,750)

Operating Profit Rp 146,367,250

Other Income/Expense

Other Income

81100 Interest Income Rp 10,250,000

81200 Devidend Income Rp 20,000,000

Amount Rp 30,250,000

Other Expense
81300 Gain/Loss Sales Vehicles Rp (9,000,000)

91100 Interest Expense Rp (19,131,865)

91200 Bank Service Charge Rp (7,730,000)

Amount Rp (35,861,865)

Total Other Income/Expense Rp (5,611,865)

Earning Before Taxes Rp 140,755,385

93100 Income Taxes Expense Rp (7,182,500)

Earning After Taxes Rp 133,572,885

Rp -
MENU
 #VALUE!
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

Description Commond Stock Retained Earning Total

Balance at december, 31, 2017 400,000,000 330,000,000 730,000,000

Net Income 133,572,885 133,572,885

Dividen (40,000,000)

Balance Sheet December, 31, 2018 400,000,000 423,572,885 863,572,885

MENU
 pt sejahtera
BALANCE SHEET
AS AT DECEMBER, 31, 2018 and 2017

ASSETS 2018 2017 LIABILITIES & EQUITIES 2018

Current Assets Current Liabilities
11100 Petty Cash 2,450,000 Equipment at Cost -

11120 Cash In Bank 196,412,100 Accumalated Depreciation Equipment 15,000,000

11130 Marketable Equity Security - Credit Card -

11210 Account Receivable - - Account Payable 41,800,000

11220 Allowances For Bad Debts - Accrued Expense 1,500,000

11230 Employ Receivable 500,000 Amount 58,300,000

11310 Merchandise Inventory 60,600,000

11320 Store Supplies 3,000,000 Long Term Debts
11410 Prepaid Rent 9,150,000 Income Taxes Payable 1,075,200

Amount 272,112,100 -
Equities
- VAT Out 9,482,400

Non Current Assets Bank BNI'46 Medan Loan 125,481,865

11420 Prepaid Insurance 2,250,000

11430 Value Added taxes In 3,800,000 Amount 134,964,265

12100 Investment 207,500,000

13100 Land -
13210 Building at Cost 144,000,000
13220 Accumulated DepreciationBuilding (54,000,000)
13301 Vehicles at Cost -
13302 Accumalated Depreciation Vehicles -
Amount 303,550,000 -

Total Assets 575,662,100 - Total Liabilities & Equites 194,339,465

381,322,635 -

190,661,318
sejahtera
ALANCE SHEET MENU
MBER, 31, 2018 and 2017

2017

13401

13402

21110

21210

21211

21212

21213

31100

42100

-
#REF!
 pt sejahtera
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2018
OPERATING ACTIVITIES
42200 Earning After Taxes
62500 Depreciation Building
62600 Depreciation Vehicles
11130 Marketable Equity Security Increase/Decrease
11210 Account Receivable Increase/Decrease
11220 Allowances For Bad Debts Increase/Decrease
11230 Employ Receivable Increase/Decrease
11310 Merchandise Inventory Increase/Decrease
11320 Store Supplies Increase/Decrease
11410 Prepaid Rent Increase/Decrease
13401 Equipment at Cost Increase/Decrease
13402 Accumalated Depreciation Equipment Increase/Decrease
21110 Credit Card Increase/Decrease
21210 Account Payable Increase/Decrease
21211 Accrued Expense Increase/Decrease

Net Cash flow from operating activities -

INVESTING ACTIVITIES
Change for Vehicles
Change for Vehicles
Change for Vehicles
Change for Vehicles
Change for Vehicles
Change for Vehicles
-
Net cash flow used to Investing activities -
FINANCING ACTIVITIES
Payment of Devidend

Payment Bank Loan

 Net cash flow Used to Investing activities -
Increase/Decrease Cash & Equivalent Cash -
Cash & Equivalent Cash 31 desember 2017 -
Cash & Equivalent Cash 31 desember 2018 -

Operating Activities Used

Indirect Method
 pt sejahtera MENU
Memorial Journal (CLOSING ENTRY)
December 2018 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-18 BM-13 Sales 41100 725,745,000.00
Fregiht Collected 42100 8,000,000.00
Late Fee Collected 42200 2,500,000.00
Interest Income 81100 10,250,000.00
Purchase Discount 53000 660,000.00
Devidend Income 81200 20,000,000.00
Income Summary 31003 767,155,000.00

31-Dec-18 BM-14 Income Summary 31003 633,582,115.00

Sales Discount 42300 8,952,000.00
Sales Returns 42400 9,800,000.00
Cost Of Good Sold 51100 382,840,000.00
Fregiht Paid 52000 1,220,000.00
Wages & Salaries 61100 64,800,000.00
Advertising Expense 61200 19,500,000.00
Utility Expense 61400 7,200,000.00
Water, Telepon & Eelectricity Expense Expe 61500 6,900,000.00
Rent Expense 62100 20,850,000.00
Supplies Expense 62200 12,200,000.00
Maintenance and Repair Expense 62300 10,550,000.00
Bad Debts Expense 62400 1,644,750.00
Depreciation Building 62500 14,400,000.00
Depreciation Vehicles 62600 11,000,000.00
Depreciation Equipment 62700 7,500,000.00
Insurance Expense 62800 10,950,000.00
Late Fee Expense 62900 231,000.00
Gain/Loss Sales Vehicles 81300 9,000,000.00
Interest Expense 91100 19,131,865.00
Bank Service Charge 91200 7,730,000.00
Income Taxes Expense 93100 7,182,500.00

31-Dec-18 BM-15 Income Summary 31003 133,572,885.00

Retained Earning 31001 133,572,885.00

31-Dec-18 BM-16 Retained Earning 31001 40,000,000.00

Devidend 31002 40,000,000.00
Total 1,574,310,000.00 1,574,310,000.00
-

REKAPITULASI :
41100 725,745,000.00 -
42100 8,000,000.00 -
42200 2,500,000.00 -
81100 10,250,000.00 -
53000 660,000.00 -
81200 20,000,000.00 -
31003 767,155,000.00 767,155,000.00
42300 - 8,952,000.00
42400 - 9,800,000.00
51100 - 382,840,000.00
52000 - 1,220,000.00
61100 - 64,800,000.00
61200 - 19,500,000.00
61400 - 7,200,000.00
61500 - 6,900,000.00
62100 - 20,850,000.00
62200 - 12,200,000.00
62300 - 10,550,000.00
62400 - 1,644,750.00
62500 - 14,400,000.00
62600 - 11,000,000.00
62700 - 7,500,000.00
62800 - 10,950,000.00
62900 - 231,000.00
81300 - 9,000,000.00
91100 - 19,131,865.00
91200 - 7,730,000.00
93100 - 7,182,500.00
31001 40,000,000.00 133,572,885.00
31002 - 40,000,000.00
- -
1,574,310,000.00 1,574,310,000.00

-
 pt sejahtera
CLOSING BALANCE
December 31, 2018
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO. MENU
11100 Petty Cash 2,450,000 -

11120 Cash In Bank 196,412,100 -

11130 Marketable Equity Security - -

11210 Account Receivable 112,895,000 -

11220 Allowances For Bad Debts - 5,644,750

11230 Employ Receivable 500,000 -

11310 Merchandise Inventory 60,600,000 -

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 at Cost 144,000,000 -

13220 Accumulated DepreciationBuilding - 54,000,000

13301 Vehicles at Cost - -

13302 Accumalated Depreciation Vehicles - -

13401 Equipment at Cost 60,000,000 -

13402 Accumalated Depreciation Equipment - 15,000,000

21110 Credit Card - -

21210 Account Payable - 41,800,000

21211 Accrued Expense - 1,500,000

21212 Income Taxes Payable - 1,075,200

21213 VAT Out - 9,482,400

31100 Bank BNI'46 Medan Loan - 125,481,865

31000 Command Stock - 400,000,000

31001 Retained Earning - 423,572,885

1,077,557,100 1,077,557,100