PT SEJAHTERA

INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018
( In Rupiah ) METODE : FIFO

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 Saldo Awal 70 600,000 42,000,000

2018 4 FPJ12-1 Toko Buana Jaya 15 600,000 9,000,000 55 600,000 33,000,000

5 NP2-12 PT Nusa Indah 10 600,000 6,000,000 65 600,000 39,000,000

5 RNP-12 Retur 2 600,000 1,200,000 63 600,000 37,800,000

9 FPJ12-2 Toko Serasi 8 600,000 4,800,000 55 600,000 33,000,000

9 NK12-1 Penjualan Tunai 10 600,000 6,000,000 45 600,000 27,000,000

13 LI4-12 PT Dian Persada 20 600,000 12,000,000 65 600,000 39,000,000

14 FPJ12-3 Toko Angel 10 600,000 6,000,000 55 600,000 33,000,000

20 FPJ12-4 Toko Kencana 10 600,000 6,000,000 45 600,000 27,000,000

Total ……………………………
 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018
( In Rupiah ) METODE : FIFO

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 Saldo Awal 80 500,000 40,000,000

2018 4 FPJ12-1 Toko Buana Jaya 20 500,000 10,000,000 60 500,000 30,000,000

5 NP2-12 PT Nusa Indah 18 500,000 9,000,000 78 500,000 39,000,000

5 RNP-12 Retur 2 500,000 1,000,000 76 500,000 38,000,000

9 FPJ12-2 Toko Serasi 8 500,000 4,000,000 68 500,000 34,000,000

9 NK12-1 Penjualan Tunai 6 500,000 3,000,000 62 500,000 31,000,000

13 LI4-12 PT DIAN PERSADA 22 600,000 13,200,000 62 500,000 31,000,000

22 600,000 13,200,000

14 FPJ12-3 Toko Angel 10 500,000 5,000,000 52 500,000 26,000,000

22 600,000 13,200,000

20 FPJ12-4 Toko Kencana 15 500,000 7,500,000 37 500,000 18,500,000

22 600,000 13,200,000

25 RNP5-12 Return-Toko Kencana 1 500,000 500,000 38 500,000 19,000,000

22 600,000 13,200,000

Saldo Persediaan Akhir...............

 PT SEJAHTERA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO CUSTOMER BALANCE

C001 Toko Benua Jaya 55,585,000

C002 Toko Serasi 15,110,000
C003 Toko Angel 18,845,000
C004 Toko Kencana 23,335,000

Total ……………… 112,875,000

PT SEJAHTERA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2018
(In rupiah)

NO SUPPLIER BALANCE

S001 PT Nusa Indah 14,080,000

S002 PT Dian Persada 27,720,000
S003 PT Mekar Nusa Dua

Total ……………… 41,800,000

PT SEJAHTERA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2018
(In rupiah)

KODE PRODUCT BALANCE

SG-F Samsung Galaxy Fame

SG-V Samsung Galaxy V

Total ………………
 PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2018
(In Rupiah)

Nama : TOKO BENUA JAYA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1 Saldo Awal 23,100,000

2018 4 Penjualan Kredit 32,485,000 55,585,000

Nama : TOKO SERASI Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1 Saldo Awal 16,500,000

2018 9 Pelunasan 15,110,000 31,610,000

16,500,000 15,110,000

Nama : TOKO ANGEL Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Des 14 Penjualan 18,845,000 18,845,000

2018

Nama : TOKO KENCANA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1 Saldo Awal 17,600,000

2018 5 Pelunasan 17,600,000

20 Penjualan 24,235,000 24,235,000

25 Return 880,000 23,335,000

 PT SEJAHTERA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2018
(In Rupiah)

Nama : PT NUSA INDAH Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1 Saldo Awal 23,100,000

2018 5 Pembelian 16,500,000 39,600,000

5 Retur Pembelian 2,420,000 37,180,000

20 Pelunasan Utang 23,100,000 14,080,000

Nama : PT DIAN PERSADA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Des 1 Saldo Awal 33,000,000

Jul-05 9 Pelunasan Utang 33,000,000

13 Pembelian 27,720,000 27,720,000

Nama : PT MEKAR NUSA DUA Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

Des

2018
 PT SEJAHTERA
PETTY CASH
DECEMBER, 2018
( In Rupiah )

EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

Des 2 VKK12-1 Pembelian Perlengkapan Toko Store Supplies 1-1320 800,000 800,000

2018 5 VKK12-2 Tagihan Telp. Nov Accrued Expense 2-1211 450,000 450,000

7 VKK12-3 Pembayaran Listrik Nov Accrued Expense 2-1211 750,000 750,000

8 VKK12-4 Pembayaran PAM Nov Accrued Expense 2-1211 475,000 475,000

16 VKK12-5 Pemeliharaan & Reparasi Maintenance and Repair Expense 62300 550,000 550,000

TOTAL ……………………………. 3,025,000 3,025,000

Date Signature

Prepare By : ............. ....................

Posted By : ............ ....................

 PT SEJAHTERA
GENERAL JOURNAL
DECEMBER 2018
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des 4 FPJ12-1 Cost Of Goods Sold 51100 19,000,000
2018 Merchandise Inventory 11310 19,000,000

5 RNP3-12 Account Payable 21210 2,420,000

Merchandise Inventory 11310 2,200,000
Vat In 11430 220,000

9 FPJ12-2 Cost Of Goods Sold 51100 8,800,000

Merchandise Inventory 11310 8,800,000

14 FPJ12-3 Cost Of Goods Sold 51100 11,000,000

Merchandise Inventory 11310 11,000,000

20 FPJ12-4 Cost Of Goods Sold 51100 13,500,000

Merchandise Inventory 11310 13,500,000

25 RNP5-12 Sales Return 42400 800,000

VAT Out 21213 80,000
Account Receivable 11210 880,000
Merchandise Inventory 11310 500,000
Cost Of Goods Sold 51100 500,000

TOTAL ……………………. 56,100,000 56,100,000

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ...............
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ................ 51,100 52,300,000 11,310 54,500,000
21,210 2,420,000 11,430 220,000
42,400 800,000 11,210 880,000
21,213 80,000 51,100 500,000
11,310 500,000
TOTAL 56,100,000 TOTAL 56,100,000
 PT SEJAHTERA
CASH RECEIPT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT

EVIDEN OTHERS OTHERS

DATE DESCRIPTION CASH IN ACCOUNT
NUMBER
BANK ACCOUNTS RECEIVABLE ACCOUNTS
ACCOUNT TOTAL ACCOUNT TOTAL
NO NO
Sales
Des 5 BKM12-1 Toko Kencana 17,424,000 42300 176,000 17,600,000
Discount
Sales
2018 9 NK12-1 Penjualan Tunai 15,011,400 42300 276,000 SALES 41100 13,800,000
Discount
VAT OUT 21213 1,352,400
FREIGHT
42100 135,000
COLLECTED
Cost Of Merchandise
51100 9,000,000 11310 9,000,000
Goods Sold Inventory
Accumulated
11 BKM12-2 Penjualan Vehicle 49,000,000 Depreciation – 13302 38,000,000 Vehicles 13301 96,000,000
Vehicles
Gain/Loss
Sales 81300 9,000,000
Vehicles
12 BKM12-3 Toko Serasi 16,500,000 16,500,000
TOTAL ………………… 97,935,400 56,452,000 34,100,000 120,287,400
ACCOUNT NUMBER…………………. 11120 v 11210 v

Date Signature RECAPITULATION

Prepare By : ............. .................... DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

Posted By : ............ ....................
11120 97,935,400 11210 34,100,000
42300 452,000 41100 13,800,000
51100 9,000,000 21213 1,352,400
13302 38,000,000 42100 135,000
81300 9,000,000 11310 9,000,000
 13301 96,000,000
TOTAL 154,387,400 TOTAL 154,387,400
 PT SEJAHTERA
SALES JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT FREIGHT

SALES VAT OUT
RECEIVABLE COLLECTED

Des 4 FPJ12-1 Toko Buana Jaya 32,485,000 29,500,000 2,950,000 35,000

2018 9 FPJ12-2 Toko Serasi 15,110,000 13,600,000 1,360,000 150,000
14 FPJ12-3 Toko Angel 18,845,000 17,000,000 1,700,000 145,000
20 FPJ12-4 Toko Kencana 24,235,000 22,000,000 2,200,000 35,000

TOTAL.................. 90,675,000 82,100,000 8,210,000 365,000

ACCOUNT NUMBER……………. 11210 41100 21213 42100

Date Signature
Date
Prepare By : ............. Signature
.................... RECAPITULATION

Prepare By :: ............. .................... DEBIT KREDIT

Posted By ............ ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
11210 90,675,000 41100 82,100,000
21213 8,210,000
42100 365,000
TOTAL 90,675,000 TOTAL 90,675,000
 PT SEJAHTERA
CASH PAYMENT JOURNAL
DECEMBER, 2018
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE CASH IN
NO. ACC ACC
PAYABLE ACCOUNT TOTAL DISCOUNT BANK ACCOUNT TOTAL
NO. NO.
Des 10 BKK12-1 PT Dian Persada C12-1 33,000,000 660,000 32,340,000

2018 10 BKK12-2 Pengisian Kas Kecil C12-2 Petty Cash 11100 2,475,000 2,475,000

13 BKK12-3 Pembayaran PPN Masa Nov C12-3 VAT Out 21213 8,500,000 4,625,000 VAT In 11430 4,000,000

Income Tax
21212 125,000
Payable
Late Fee
20 BKK12-4 PT NUSA INDAH C12-4 23,100,000 62900 231,000 23,331,000
Expense
Bank
BNI'46
26 BKK12-5 Angsuran Bank C12-5 22100 9,849,682 11,000,000
Medan
Loan
Interest
91100 1,150,318
Expense
Wages & Income Tax
30 BKK12-6 Pembayaran Gaji C12-6 61100 13,250,000 12,633,800 Payable 21212 116,200
Salaries

Employee
11230 500,000
Receivable

30 BKK12-7 Pelunasan Kartu Kredit C12-7 Credit Card 21110 4,200,000 4,200,000

TOTAL ………………… 56,100,000 39,781,000 660,000 90,604,800 4,616,200

ACCOUNT NUMBER…………………. 21210 v 53000 11120 v

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL
21210 56,100,000 11120 90,604,800
Posted By : ............ ....................
11100 2,475,000 11430 4,000,000
 Date Signature

Prepare By : ............. ....................

Posted By : ............ ....................

21213 8,500,000 21212 116,200

21212 125,000 11230 500,000
62900 231,000 53000 660,000
Date Signature 22100 9,849,682
91100 1,150,318
Prepare By : ............. ....................
61100 13,250,000
Posted By : ............ .................... 21110 4,200,000
TOTAL 95,881,000 TOTAL 95,881,000
 PT SEJAHTERA
PURCHASE JOURNAL
DECEMBER, 2018
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE

Des 5 NP2-12 PT NUSA INDAH 15,000,000 1,500,000 16,500,000

2018 13 LI4-12 PT DIAN PERSADA 25,200,000 2,520,000 27,720,000

TOTAL……………. 40,200,000 4,020,000 44,220,000

ACCOUNT NUMBER …………… 11310 11430 21210

Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ....................
ACC. NO TOTAL ACC. NO TOTAL
Posted By : ............ ....................
11310 40,200,000 21210 44,220,000
11430 4,020,000

TOTAL 44,220,000 TOTAL 44,220,000

 PT INSAN MANDIRI
TRIAL BALANCE, NOVEMBER 30, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash 3,000,000
11120 Cash In Bank 182,811,550
11130 Marketable Equity Securities
11210 Account Receivable 57,200,000
11220 Allowances for Bad Debts 4,000,000
11230 Employee 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 144,000,000
13220 Accumulated Depreciation – Building 52,800,000
13301 Vehicles 96,000,000
13302 Accumulated Depreciation – Vehicles 38,000,000
13401 Equipment 60,000,000
13402 Acccumulated 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 Tax Payable 125,000
21213 Value Added Taxes Out 8,500,000
22100 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 Freight Collected 7,500,000
42200 Late Fee Collected 2,500,000
42300 Sales Discount 8,500,000
42400 Sales Return 9,000,000
51100 Cost Of Goods Sold 323,440,000
52000 Freight Paid 1,220,000
53000 Purchases Discount
61100 Wages & Salaries 51,550,000
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 10,000,000
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
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 Tax Expense 6,223,450
Jumlah 1,708,076,547 1,708,076,547
 PT SEJAHTERA
LEDGER
DECEMBER 31, 2018
(In Rupiah)

Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 3,000,000
2018 31 Cash Payment Journal 2,475,000 5,475,000
31 Petty Cash 3,025,000 2,450,000

Nama : CASH IN BANK Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 182,811,550
2018 31 Cash Receipt Journal 97,935,400 280,746,950
31 Cash Payment Journal 90,604,800 190,142,150

Nama : Marketable Equity Securities Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Account Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 57,200,000
2018 31 Cash Receipt Journal 34,100,000 23,100,000
31 Sales Journal 90,675,000 113,775,000
31 General Journal 880,000

Nama : Allowance of DoubTful Debt Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018

Nama : Employee Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 1,000,000
2018 31 Cash Payment Journal 500,000 500,000

Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 82,000,000
2018 31 Cash Receipt Journal 9,000,000 73,000,000
31 Purchase Journal 40,200,000 113,200,000
31 General Journal 54,500,000 58,700,000

Nama : STORE SUPPLIES Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 6,800,000
2018 # Petty Cash 800,000

Nama : Prepaid Rent Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 10,000,000
2018

Nama : Prepaid insurance Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp
Dec, 1 Saldo Awal 4,250,000
2018
Nama : Value Added Taxes In Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 4,000,000
2018 # Cash Payment Journal 4,000,000
# Purchase Journal 4,020,000
# General Journal 220,000

Nama : Investment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 207,500,000
2018

Nama : Land Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 275,000,000
2018

Nama : Building Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal 144,000,000
2018

Nama : Accumulated Depreciation – Building Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 Saldo Awal
2018

Nama : Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 s
2018 31

Nama : Accumulated Depreciation – Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Acccumulated Depreciation – Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Credit Card Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Account Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Accrued Expense Nomor :

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : income tax payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Value Added Taxes Out Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Bank BNI'46 Medan Loan Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Command Stock Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Retained Earning Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018
Nama : Devidend Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Income Summary Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Sales Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Freight Collected Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Late Fee Collected Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Sales Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018
Nama : Sales Return Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Cost Of Goods Sold Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Freight Paid Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Purchases Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Wages & Salaries Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Advertising Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp
Dec,
2018

Nama : Utility Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Water, Telepon & Electricity Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Rent Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Supplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Maintenance and Repair Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Bad Debts Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Depreciation Expense – Building Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Depreciation Expense – Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Depreciation Expense – Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Insurance expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Late Fee Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Interest Income Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018
Nama : Devidend Income Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Gain/Loss Sales Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Interest Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Bank Service Charge Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018

Nama : Income Tax Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec,
2018
 1-1100
BALANCE
KREDIT
Rp

1-1120
BALANCE
KREDIT
Rp

1-1130
BALANCE
KREDIT
Rp

1-1210
BALANCE
KREDIT
Rp

1-1220
BALANCE
KREDIT
Rp
4,000,000
 1-1230
BALANCE
KREDIT
Rp

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
52,800,000

1-3301
BALANCE
KREDIT
Rp
 1-3302
BALANCE
KREDIT
Rp

1-3401
BALANCE
KREDIT
Rp

1-3402
BALANCE
KREDIT
Rp

2-1110
BALANCE
KREDIT
Rp

2-1210
BALANCE
KREDIT
Rp

2-1211
BALANCE
KREDIT
Rp

2-1212
BALANCE
KREDIT
Rp

2-1213
BALANCE
KREDIT
Rp

2-2100
BALANCE
KREDIT
Rp

3-1000
BALANCE
KREDIT
Rp

3-1001
BALANCE
KREDIT
Rp
 3-1002
BALANCE
KREDIT
Rp

3-1003
BALANCE
KREDIT
Rp

4-1100
BALANCE
KREDIT
Rp

4-2100
BALANCE
KREDIT
Rp

4-2200
BALANCE
KREDIT
Rp

4-2300
BALANCE
KREDIT
Rp
 4-2400
BALANCE
KREDIT
Rp

5-1100
BALANCE
KREDIT
Rp

5-2000
BALANCE
KREDIT
Rp

5-3000
BALANCE
KREDIT
Rp

6-1100
BALANCE
KREDIT
Rp

6-1200
BALANCE
KREDIT
 Rp

6-1400
BALANCE
KREDIT
Rp

6-1500
BALANCE
KREDIT
Rp

6-2100
BALANCE
KREDIT
Rp

6-2200
BALANCE
KREDIT
Rp

6-2300
BALANCE
KREDIT
Rp

6-2400
BALANCE
 KREDIT
Rp

6-2500
BALANCE
KREDIT
Rp

6-2600
BALANCE
KREDIT
Rp

6-2700
BALANCE
KREDIT
Rp

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 SEJAHTERA
TRIAL BALANCE, DESEMBER 31, 2018
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

11100 Petty Cash
11120 Cash In Bank
11130 Marketable Equity Securities
11210 Account Receivable
11220 Allowances for Bad Debts
11230 Employee Receivable
11310 Merchandise Inventory
11320 Store Supplies
11410 Prepaid Rent
11420 Prepaid Insurance
11430 Value Added Taxes In
12100 Investment
13100 Land
13210 Building
13220 Accumulated Depreciation – Building
13301 Vehicles
13302 Accumulated Depreciation – Vehicles
13401 Equipment
13402 Acccumulated Depreciation – Equipment
21110 Credit Card
21210 Account Payable
21211 Accrued Expense
21212 Income Tax Payable
21213 Value Added Taxes Out
22100 Bank BNI'46 Medan Loan
31000 Command Stock
31001 Retained Earning
31002 Devidend
31003 Income Summary
41100 Sales
42100 Freight Collected
42200 Late Fee Collected
42300 Sales Discount
42400 Sales Return
51100 Cost Of Goods Sold
52000 Freight Paid
53000 Purchases Discount
61100 Wages & Salaries
61200 Advertising Expense
61400 Utility Expense
61500 Water, Telepon & Electricity Expense
62100 Rent Expense
62200 Supplies Expense
62300 Maintenance and Repair Expense
62400 Bad Debts Expense
62500 Depreciation Expense – Building
62600 Depreciation Expense – Vehicles
62700 Depreciation Expense – Equipment
62800 Insurance expense
62900 Late Fee Expense
81100 Interest Income
81200 Devidend Income
81300 Gain/Loss Sales Vehicles
91100 Interest Expense
91200 Bank Service Charge
93100 Income Tax Expense
JUMLAH
 PT SEJAHTERA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF

JUMLAH
ES
8

DEBIT CREDIT
Rp Rp
 PT SEJAHTE
WORKSHE
DECEMBER 31

Trial Balance Adjustment Entries

Account
Account Name Debit Credit Debit
Number
Rp Rp Rp
11100 Petty Cash 3,000,000
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 Accum. Dep.Building 52,800,000
13301 Vehicles
13302 Accum. Dep. Vehicles
13401 Equipment 60,000,000
13402 Acccum. Dep. 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
Water, Telepon & Electricity
61500 5,400,000
Expense
62100 Rent Expense 20,000,000
62200 Supplies Expense 7,600,000
Maintenance and Repair
62300
Expense 10,000,000
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
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
BALANCE
DESCRIPTION
Rp
 PT SEJAHTERA
BALANCE SHEET
ECEMBER 31, 2018

LIABILITY AND EQUITY

BALANCE
DESCRIPTION
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 COMMOND STOCK RETAIRNED EARNING

Balance at 31 Desember 2018

Net Income

Deviden

Balance at 31 Desember 2018

TOTAL
 PT SEJAHTERA
CASH FLOW REPORT
DECEMBER 31, 2018
(In Rupiah)

DESCRIPTION Rp
BALANCE
Rp
 PT SEJAHTERA
CLOSING ENTRIES
DECEMBER 31, 2018

POS DEBIT
DATE DESCRIPTION
REF Rp
2018
Dec
JUMLAH
CREDIT
Rp
 PT SEJAHTERA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

JUMLAH
 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY V KODE : SG-V
DECEMBER, 2018
( In Rupiah )
INVOICE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
Des 1 Saldo Awal
2018 4 15

5 10 600,000 6,000,000

5 2

9 8

Total ……………
KODE : SG-V

METODE :LIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
70 600,000 42,000,000
900,000 13,500,000 70 600,000 42,000,000
15 900,000 13,500,000
55 55,500,000
80 600,000 48,000,000
15 900,000 13,500,000
95 61,500,000
600,000 1,200,000 78 600,000 46,800,000
15 900,000 13,500,000
93 60,300,000
900,000 7,200,000 78 600,000 46,800,000
7 900,000 6,300,000
85 53,100,000

Total ……………………………
 PT SEJAHTERA
INVENTORY CARD
NAME : SAMSUNG GALAXY FAME KODE : SG-F
DECEMBER, 2018
( In Rupiah )
INVOICE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
Des 1 Saldo Awal
2018

Saldo Persediaan Akhir

D
ME KODE : SG-F
8
METODE :LIFO
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
80 500,000 40,000,000

Saldo Persediaan Akhir...............