PT.

SINAR MOTOR
ACCOUNTS
2018

NO ACCOUNT
1-0000 ASSETS
1-1000 Current Assets
1-1100 Petty Cash
1-1101 Cash in Bank
1-1102 Marketable Securities
1-1103 Accounts Receivable
1-1104 Allowance for Uncollectible Accounts
1-1105 Merchandise Inventory
1-1106 Office Supplies
1-1107 Value Added Tax - In (VAT-In)
1-1108 Prepaid Income Tax
1-1109 Prepaid Advertising
1-1110 Prepaid Insurance
1-2000 Fixed Assets
1-2100 Land
1-2101 Building
1-2102 Accumulated Depreciation -Building
1-2103 Vehicles
1-2104 Accumulated Depreciation -Vehicles
1-2105 Equipment
1-2106 Accumulated Depreciation -Equipment
2-0000 LIABILITIES
2-1000 Current Liabilities
2-1100 Accounts Payable
2-1101 Wages & Salaries Payable
2-1102 Electricity, Telephone, & Water Payable
2-1103 Value Added Tax - Out (VAT-Out)
2-1104 BPJS Payable
2-1105 Income Tax Payable
2-1106 Dividend Payable
2-1107 Income Tax Art.29 Payable
2-2000 Long Term Liabilities
2-2100 Bank Loan
3-0000 EQUITY
3-1000 Common Stock
3-2000 Retained Earnings
3-3000 Dividend
3-4000 Income Summary
4-0000 INCOME
4-1000 Sales
4-2000 Sales Discounts
4-3000 Sales Returns
4-4000 Service Income
5-0000 COST OF GOODS SOLD
5-1000 Cost of Good Sold
6-0000 OPERATING EXPENSE
6-1100 Wages & Salaries Expense
6-1200 BPJS Expense
6-1300 Insurance Expense
6-1400 Depreciaton Expense - Building
6-1500 Depreciaton Expense - Vehicle
6-1600 Depreciaton Expense - Equipment
6-1700 Advertising Expense
6-1800 Electricity, Telephone, & Water Expense
6-1900 Repair & Maintenance Expense
6-2000 News Paper & Tabloids Expense
6-2100 Income Tax Expense
6-2200 Supplies Expense
6-2300 Professional Fees
6-2400 Donation Expense
6-2500 Bad Debt Expense
6-2600 Fuel Oil & Transportation
6-2700 Regional Tax Expense
6-2800 VAT Expense
8-0000 OTHER INCOME
8-1000 Interest Revenue
8-2000 Dividend Revenue
8-3000 Gain on Sales of Marketable Securities
8-4000 Gain on Disposal of Fixed Assets
9-0000 OTHER EXPENSES
9-1000 Bank Charges
9-2000 Interest Expense
9-3000 Loss on Sales of Marketable Securities
9-4000 Loss on Disposal of Fixed Assets
 PT. SINAR MOTOR
TRIAL BALANCE
NOVEMBER, 31 2018

NO ACCOUNT DEBIT CREDIT

1-1100 Petty Cash Rp 10,000,000
1-1101 Cash in Bank Rp 841,633,835
1-1102 Marketable Securities Rp 199,920,000
1-1103 Accounts Receivable Rp 412,500,000
1-1104 Allowance for Uncollectible Accounts Rp 9,500,000
1-1105 Merchandise Inventory Rp 1,316,000,000
1-1106 Office Supplies Rp 25,000,000
1-1107 Value Added Tax - In (VAT-In) Rp 25,000,000
1-1108 Prepaid Income Tax
1-1109 Prepaid Advertising Rp 3,000,000
1-1110 Prepaid Insurance Rp 18,000,000
1-2100 Land Rp 450,000,000
1-2101 Building Rp 750,000,000
1-2102 Accumulated Depreciation -Building Rp 75,000,000
1-2103 Vehicles Rp 262,500,000
1-2104 Accumulated Depreciation -Vehicles Rp 50,000,000
1-2105 Equipment Rp 180,000,000
1-2106 Accumulated Depreciation -Equipment Rp 38,750,000
2-1100 Accounts Payable Rp 275,000,000
2-1101 Wages & Salaries Payable
2-1102 Electricity, Telephone, & Water Payable
2-1103 Value Added Tax - Out (VAT-Out) Rp 37,500,000
2-1104 BPJS Payable
2-1105 Income Tax Payable
2-1106 Dividend Payable
2-1107 Income Tax Art.29 Payable
2-2100 Bank Loan Rp 450,000,000
3-1000 Common Stock Rp 850,000,000
3-2000 Retained Earnings Rp 2,250,000,000
3-3000 Dividend
3-4000 Income Summary
4-1000 Sales Rp 4,210,000,000
4-2000 Sales Discounts Rp 20,000,000
4-3000 Sales Returns Rp 13,500,000
4-4000 Service Income Rp 10,450,000
5-1000 Cost of Good Sold Rp 3,650,000,000
6-1100 Wages & Salaries Expense Rp 25,000,000
6-1200 BPJS Expense Rp 10,000,000
6-1300 Insurance Expense
6-1400 Depreciaton Expense - Building
6-1500 Depreciaton Expense - Vehicle
6-1600 Depreciaton Expense - Equipment
6-1700 Advertising Expense
6-1800 Electricity, Telephone, & Water Expense Rp 13,500,000
6-1900 Repair & Maintenance Expense Rp 3,575,000
6-2000 News Paper & Tabloids Expense Rp 500,000
6-2100 Income Tax Expense Rp 32,271,165
6-2200 Supplies Expense
6-2300 Professional Fees
6-2400 Donation Expense
6-2500 Bad Debt Expense
6-2600 Fuel Oil & Transportation
6-2700 Regional Tax Expense
6-2800 VAT Expense
8-1000 Interest Revenue Rp 1,200,000
8-2000 Dividend Revenue Rp 6,500,000
8-3000 Gain on Sales of Marketable Securities
8-4000 Gain on Disposal of Fixed Assets
9-1000 Bank Charges Rp 500,000
9-2000 Interest Expense Rp 1,500,000
9-3000 Loss on Sales of Marketable Securities
9-4000 Loss on Disposal of Fixed Assets
TOTAL Rp 8,263,900,000 Rp 8,263,900,000
( In Rupiah )
EVIDENCE
DATE DESCRIPTION REF
NO CASH IN BANK
pelunasan piutang dagang tanggal 25
2018 2 01/BKM ü 269,500,000
November 2018
Des 12 02/BKM Tn. Umar Wijaya ü 48,356,000

pelunasan piutang dagang tanggal 28

13 03/BKM ü 137,500,000
November 2018
14 04/BKM penjualan 1500 lb saham kurs 105 ü 77,883,750

14 02/FPJ DP penjualan kredit Hendrik Motor ü 5,000,000

17 05/BKM pembayaran jasa servis ü 4,950,000

27 06/BKM penjualan aset tetap ü 112,000,000

31 07/BKM pendapatan dividen ü 10,000,000

TOTAL…………………….. 665,189,750
ACCOUNT NUMBER…………………….. 1-1101
 PT. SINAR MOTOR
CASH RECEIPT JOURNAL
DECEMBER, 31 2018

DEBIT
OTHERS
COST OF GOOD SLOD
ACCOUNT ACC. NO TOTAL
Sales Discounts 4-2000 5,500,000
34,000,000 Sales Discounts 4-2000 220,000

Professional Fees 6-2300 787,500

Income Tax Expense 6-2100 78,750

Accumulated Depreciation
1-2104 45,312,500
-Vehicles

34,000,000 51,898,750
5-1000
 CREDIT
MERCHANDISE OTHERS
ACCOUNT RECEIVABLE
INVENTORY ACCOUNT ACC. NO
275,000,000
34,000,000 Sales 4-1000
Value Added Tax - Out
2-1103
(VAT-Out)
Income Tax Payable 2-1105
137,500,000
Marketable Securities 1-1102
Gain on Sales of
8-3000
Marketable Securities
5,000,000
Service Income 4-4000
Value Added Tax - Out
2-1103
(VAT-Out)
Vehicles 1-2103
Gain on Disposal of
8-4000
Fixed Assets
Dividend Revenue 8-2000
417,500,000 34,000,000
1-1103 1-1105

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1101 665,189,750 1-1102
1-2104 45,312,500 1-1103
4-2000 5,720,000 1-1105
5-1000 34,000,000 1-2103
6-2100 78,750 2-1103
6-2300 787,500 2-1105
4-1000
4-4000
8-2000
8-3000
8-4000
TOTAL 751,088,500 TOTAL
 Page 01

THERS
TOTAL

44,000,000
4,378,000
198,000

74,970,000
3,780,000

4,500,000
450,000

150,000,000

7,312,500
10,000,000
299,588,500

ON
KREDIT
TOTAL
74,970,000
417,500,000
34,000,000
150,000,000
4,828,000
198,000
44,000,000
4,500,000
10,000,000
3,780,000
7,312,500
751,088,500
 PT. SINAR MO
CASH PAYMENT
DECEMBER, 3
( In Rupiah )
DEBI
EVIDENCE
DATE DESCRIPTION REF ACCOUNT
NO
PAYABLE

2018 pembayaran gaji karyawan bulan

2 01/BKK ü
November 2018
Des
pelunasan hutang tanggal 29 November
7 02/BKK 2018 ü 165,000,000
9 03/BKK pembayaran bbm ü
10 04/BKK penyetoran PPh 21 dan iuran BPJS ü

15 05/BKK pembayaran rekening ü

15 06/BKK pembayaran PPh Final (0,5%) ü
21 07/BKK pembayaran fee audit ü
29 08/BKK pembayaran dividen ü

30 09/BKK pembayaran hutang bank ü

31 10/BKK pengisian kembali kas kecil ü
31 11/BKK pembayaran ppn kurang bayar
ü
TOTAL…………………….. 165,000,000
ACCOUNT NUMBER…………………….. 2-1100
 PT. SINAR MOTOR
CASH PAYMENT JOURNAL
DECEMBER, 31 2018

DEBIT CREDIT
OTHERS CASH IN OTHERS
ACCOUNT ACC. NO TOTAL BANK ACCOUNT
Wages & Salaries
6-1100 25,000,000 BPJS Payable
Expense 20,800,000
BPJS Expense 6-1200 1,000,000 Income Tax Payable

160,050,000 Cost of Good Sold

Fuel Oil & Transportation 6-2600 3,450,000 3,450,000
BPJS Payable 2-1104 4,000,000 5,200,000
Income Tax Payable 2-1105 1,200,000
Electricity, Telephone, &
Water Expense 6-1800 1,500,000 1,500,000
Income Tax Expense 6-2100 2,750,000 2,750,000
Professional Fees 6-2300 8,500,000 8,330,000 Income Tax Payable
Dividend 3-3000 68,000,000 Dividend Payable
61,200,000
Dividend Payable 2-1106 61,200,000 Income Tax Payable
Bank Loan 2-2100 9,375,000
10,125,000
Interest Expense 9-2000 750,000
Office Supplies 1-1106 500,000 500,000
Value Added Tax - Out Value Added Tax - In
2-1103 37,500,000 12,500,000
(VAT-Out) (VAT-In)
224,725,000 286,405,000
1-1101

RECAPITULATION
DEBIT
ACC. NO TOTAL
1-1106 500,000
2-1100 165,000,000
2-1103 37,500,000
2-1104 4,000,000
2-1105 1,200,000
2-1106 61,200,000
2-2100 9,375,000
3-3000 68,000,000
6-1100 25,000,000
6-1200 1,000,000
6-1800 1,500,000
6-2100 2,750,000
6-2300 8,500,000
6-2600 3,450,000
9-2000 750,000
TOTAL 389,725,000
 Page 01
CREDIT
OTHERS
ACC. NO TOTAL
2-1104 4,000,000
2-1105 1,200,000
5-1000 4,950,000

2-1105 170,000
2-1106 61,200,000
2-1105 6,800,000

1-1107 25,000,000
103,320,000

CAPITULATION
KREDIT
ACC. NO TOTAL
1-1101 286,405,000
1-1107 25,000,000
2-1104 4,000,000
2-1105 8,170,000
2-1106 61,200,000
5-1000 4,950,000

TOTAL 389,725,000
 PT. SINAR MOTOR
SALES JOURNAL
DECEMBER, 31 2018
( In Rupiah )
DEBIT

DATE EVIDENCE NO DESCRIPTION REF ACCOUNT COST OF

RECEIVABLE GOODS SOLD

2,018 5 01/FPJ Pario - 135 ü 168,988,500 120,000,000

Des CV. Sun Dealer Betty - A1 92,778,000 72,000,000

14 02/FPJ Betty - A1 ü 144,468,600 102,000,000

Hendrik Motor Reva - A2 104,927,500 78,500,000

TOTAL…………………….. 511,162,600 372,500,000

ACCOUNT NUMBER…………………….. 1-1103 5-1000
R MOTOR
OURNAL
ER, 31 2018
Page 01
CREDIT

SALES OF FREIGHT MERCHANDISE

VAT-OUT
MERCHANDISE OUT INVENTORY

153,000,000 15,988,500 120,000,000

84,000,000 8,778,000 72,000,000

130,800,000 13,668,600 102,000,000

95,000,000 9,927,500 78,500,000

462,800,000 48,362,600 372,500,000

4-1000 2-1103 1-1105

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1103 511,162,600 1-1105 372,500,000
5-1000 372,500,000 2-1103 48,362,600
4-1000 462,800,000

TOTAL 883,662,600 TOTAL 883,662,600

 PT. SINAR MOTOR
PURCHASE JOURNAL
DECEMBER, 31 2018
( In Rupiah )
DEBIT

DATE INVOICE NO DESCRIPTION REF MERCHANDISE FREIGHT

VAT-IN
INVENTORY IN

2018 10 0176/PJK Pario - 135 ü 164,000,000 33,538,000 133,333

Des PT. Honda Motor Betty - A1 135,000,000 27,607,500 133,333
Reva - A2 72,500,000 14,826,250 133,333
TOTAL…………………….. 371,500,000 75,971,750 400,000
ACCOUNT NUMBER…………………….. 1-1105 1-1107 6-2600

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1105 371,500,000 2-1100
1-1107 75,971,750
6-2600 400,000

TOTAL 447,871,750 TOTAL

 Page 01
CREDIT

ACCOUNT
PAYABLE

197,671,333
162,740,833
87,459,583
447,871,750
2-1100

ATION
KREDIT
TOTAL
447,871,750

447,871,750
 PT. SINAR MOTOR
GENERAL JOURNAL ENTRIES
PER 31 DECEMBER 2018

(In Rupiah)
DATE INVOICE DESCRIPTION POS REFF DEBIT
2018 11 01/BM Accounts Payable 2-1100 24,692,250
Des Value Added Tax - In (VAT-In) 1-1107
Merchandise Inventory 1-1105
*Retur Pembelian PT.Honda Motor
15 02/BM Sales Returns 4-3000 19,000,000
Value Added Tax - Out (VAT-Out) 2-1103 1,985,500
Accounts Receivable 1-1103
Merchandise Inventory 1-1105 15,700,000
Cost of Good Sold 5-1000
*Retur Penjualan Hendrik Motor

TOTAL 61,377,750

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
1-1105 15,700,000 1-1103
2-1100 24,692,250 1-1105
2-1103 1,985,500 1-1107
4-3000 19,000,000 5-1000
TOTAL 61,377,750 TOTAL
 Page 01
CREDIT

4,192,250
20,500,000

20,985,500

15,700,000

61,377,750

KREDIT
TOTAL
20,985,500
20,500,000
4,192,250
15,700,000
61,377,750
 PT. SINAR MOTOR
GENERAL LEDGER
DESEMBER, 31 2018
NAMA : Petty Cash No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 10,000,000
Des

NAMA : Cash in Bank No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 841,633,835
Des 31 Rekapitulasi CRJ.01 Rp 665,189,750 Rp 1,506,823,585
31 Rekapitulasi CPJ.01 Rp 286,405,000 Rp 1,220,418,585

NAMA : Marketable Securities No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 199,920,000
Des 31 Rekapitulasi CRJ.01 Rp 74,970,000 Rp 124,950,000

NAMA : Accounts Receivable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 412,500,000
Des 31 Rekapitulasi CRJ.01 Rp 417,500,000
31 Rekapitulasi SJ.01 Rp 511,162,600 Rp 506,162,600
31 Rekapitulasi GJE.01 Rp 20,985,500 Rp 485,177,100

NAMA : Allowance for Uncollectible Accounts No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi GJE.02 Rp 203,542

NAMA : Merchandise Inventory No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 1,316,000,000
Des 31 Rekapitulasi CRJ.01 Rp 34,000,000 Rp 1,282,000,000
31 Rekapitulasi SJ.01 Rp 372,500,000 Rp 909,500,000
31 Rekapitulasi PJ.01 Rp 371,500,000 Rp 1,281,000,000
31 Rekapitulasi GJE.01 Rp 15,700,000 Rp 1,296,700,000
31 Rekapitulasi GJE.01 Rp 20,500,000 Rp 1,276,200,000
NAMA : Office Supplies No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 25,000,000
Des 31 Rekapitulasi CPJ.01 Rp 500,000 Rp 25,500,000
31 Rekapitulasi GJE.02 Rp 7,000,000 Rp 18,500,000

NAMA : Value Added Tax - In (VAT-In) No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 25,000,000
Des 31 Rekapitulasi CPJ.01 Rp 25,000,000 Rp -
31 Rekapitulasi PJ.01 Rp 75,971,750 Rp 75,971,750
31 Rekapitulasi GJE.01 Rp 4,192,250 Rp 71,779,500

NAMA : Prepaid Income Tax No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des

NAMA : Prepaid Advertising No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 3,000,000
Des 31 Rekapitulasi GJE.02 Rp 1,200,000 Rp 1,800,000

NAMA : Prepaid Insurance No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 18,000,000
Des 31 Rekapitulasi GJE.02 Rp 9,000,000 Rp 9,000,000

NAMA : Land No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 450,000,000
Des

NAMA : Building No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 750,000,000
Des
NAMA : Accumulated Depreciation -Building No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi GJE.02 Rp 37,500,000

NAMA : Vehicles No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 262,500,000
Des 31 Rekapitulasi CRJ.01 Rp 150,000,000 Rp 112,500,000

NAMA : Accumulated Depreciation -Vehicles No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 45,312,500
31 Rekapitulasi GJE.02 Rp 14,062,500

NAMA : Equipment No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 180,000,000
Des

NAMA : Accumulated Depreciation -Equipment No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi GJE.02 Rp 45,000,000

NAMA : Accounts Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CPJ.01 Rp 165,000,000
31 Rekapitulasi PJ.01 Rp 447,871,750
31 Rekapitulasi GJE.01 Rp 24,692,250

NAMA : Wages & Salaries Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
 Des 31 Rekapitulasi GJE.02 Rp 35,000,000

NAMA : Electricity, Telephone, & Water Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi GJE.02 Rp 2,950,000

NAMA : Value Added Tax - Out (VAT-Out) No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 4,828,000
31 Rekapitulasi CPJ.01 Rp 37,500,000
31 Rekapitulasi SJ.01 Rp 48,362,600
31 Rekapitulasi GJE.01 Rp 1,985,500

NAMA : BPJS Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CPJ.01 Rp 4,000,000
31 Rekapitulasi CPJ.01 Rp 4,000,000
31 Rekapitulasi GJE.02 Rp 4,500,000

NAMA : Income Tax Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 198,000
31 Rekapitulasi CPJ.01 Rp 8,170,000
31 Rekapitulasi CPJ.01 Rp 1,200,000
31 Rekapitulasi GJE.02 Rp 3,939,000

NAMA : Dividend Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CPJ.01 Rp 61,200,000
31 Rekapitulasi CPJ.01 Rp 61,200,000

NAMA : Income Tax Art.29 Payable No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
 2018 1 Saldo Awal ü
Des

NAMA : Bank Loan No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CPJ.01 Rp 9,375,000

NAMA : Common Stock No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des

NAMA : Retained Earnings No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Posting GJE.03 Rp 68,000,000
Rp 375,055,043

NAMA : Dividend No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CPJ.01 Rp 68,000,000 Rp 68,000,000
31 Posting GJE.03 Rp 68,000,000 Rp -

NAMA : Income Summary No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Posting GJE.03 Rp 4,760,542,500
31 Posting GJE.03 Rp 4,385,487,457
31 Posting GJE.03 Rp 375,055,043 Rp -

NAMA : Sales No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 44,000,000
31 Rekapitulasi SJ.01 Rp 462,800,000
 31 Posting GJE.03 Rp 4,716,800,000 Rp -

NAMA : Sales Discounts No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 20,000,000
Des 31 Rekapitulasi CRJ.01 Rp 5,720,000 Rp 25,720,000
31 Posting GJE.03 Rp 25,720,000 Rp -

NAMA : Sales Returns No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 13,500,000
Des 31 Rekapitulasi GJE.01 Rp 19,000,000 Rp 32,500,000
31 Posting GJE.03 Rp 32,500,000 Rp -

NAMA : Service Income No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 4,500,000
31 Posting GJE.03 Rp 14,950,000 Rp -

NAMA : Cost of Good Sold No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 3,650,000,000
Des 31 Rekapitulasi CRJ.01 Rp 34,000,000 Rp 3,684,000,000
31 Rekapitulasi CPJ.01 Rp 4,950,000 Rp 3,679,050,000
31 Rekapitulasi SJ.01 Rp 372,500,000 Rp 4,051,550,000
31 Rekapitulasi GJE.01 Rp 15,700,000 Rp 4,035,850,000
31 Posting GJE.03 Rp 4,035,850,000 Rp -

NAMA : Wages & Salaries Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 25,000,000
Des 31 Rekapitulasi CPJ.01 Rp 25,000,000 Rp 50,000,000
31 Rekapitulasi GJE.02 Rp 40,000,000 Rp 90,000,000
31 Posting GJE.03 Rp 90,000,000 Rp -

NAMA : BPJS Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 10,000,000
Des 31 Rekapitulasi CPJ.01 Rp 1,000,000 Rp 11,000,000
 31 Rekapitulasi GJE.02 Rp 1,000,000 Rp 12,000,000
31 Posting GJE.03 Rp 12,000,000 Rp -

NAMA : Insurance Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 9,000,000 Rp 9,000,000
31 Posting GJE.03 Rp 9,000,000 Rp -

NAMA : Depreciaton Expense - Building No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 37,500,000 Rp 37,500,000
31 Posting GJE.03 Rp 37,500,000 Rp -

NAMA : Depreciaton Expense - Vehicle No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 14,062,500 Rp 14,062,500
31 Posting GJE.03 Rp 14,062,500 Rp -

NAMA : Depreciaton Expense - Equipment No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 45,000,000 Rp 45,000,000
31 Posting GJE.03 Rp 45,000,000 Rp -

NAMA : Advertising Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 1,200,000 Rp 1,200,000
31 Posting GJE.03 Rp 1,200,000 Rp -

NAMA : Electricity, Telephone, & Water Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 13,500,000
Des 31 Rekapitulasi CPJ.01 Rp 1,500,000 Rp 15,000,000
31 Rekapitulasi GJE.02 Rp 2,950,000 Rp 17,950,000
31 Posting GJE.03 Rp 17,950,000 Rp -
NAMA : Repair & Maintenance Expense No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 3,575,000
Des 31 Posting GJE.03 Rp 3,575,000 Rp -

NAMA : News Paper & Tabloids Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 500,000
Des 31 Posting GJE.03 Rp 500,000 Rp -

NAMA : Income Tax Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 32,271,165
Des 31 Rekapitulasi CRJ.01 Rp 78,750 Rp 32,349,915
31 Rekapitulasi CPJ.01 Rp 2,750,000 Rp 35,099,915
31 Rekapitulasi GJE.02 Rp 2,439,000 Rp 37,538,915
31 Posting GJE.03 Rp 37,538,915 Rp -

NAMA : Supplies Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 7,000,000 Rp 7,000,000
31 Posting GJE.03 Rp 7,000,000 Rp -

NAMA : Professional Fees No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi CRJ.01 Rp 787,500 Rp 787,500
31 Rekapitulasi CPJ.01 Rp 8,500,000 Rp 9,287,500
31 Posting GJE.03 Rp 9,287,500 Rp -

NAMA : Donation Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
 Des 31 Posting GJE.03 Rp -

NAMA : Bad Debt Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi GJE.02 Rp 203,542 Rp 203,542
31 Posting GJE.03 Rp 203,542 Rp -

NAMA : Fuel Oil & Transportation No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Rekapitulasi CPJ.01 Rp 3,450,000 Rp 3,450,000
31 Rekapitulasi SJ.01 Rp 400,000 Rp 3,850,000
31 Posting GJE.03 Rp 3,850,000 Rp -

NAMA : Regional Tax Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Posting GJE.03 Rp -

NAMA : VAT Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Posting GJE.03 Rp -

NAMA : Interest Revenue No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Posting GJE.03 Rp 1,200,000 Rp -

NAMA : Dividend Revenue No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 10,000,000
31 Posting GJE.03 Rp 16,500,000 Rp -
NAMA : Gain on Sales of Marketable Securities No :
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 3,780,000
31 Posting GJE.03 Rp 3,780,000 Rp -

NAMA : Gain on Disposal of Fixed Assets No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü
Des 31 Rekapitulasi CRJ.01 Rp 7,312,500
31 Posting GJE.03 Rp 7,312,500 Rp -

NAMA : Bank Charges No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 500,000
Des 31 Posting GJE.03 Rp 500,000 Rp -

NAMA : Interest Expense No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp 1,500,000
Des 31 Rekapitulasi CPJ.01 Rp 750,000 Rp 2,250,000
31 Posting GJE.03 Rp 2,250,000 Rp -

NAMA : Loss on Sales of Marketable Securities No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Posting GJE.03 Rp -

NAMA : Loss on Disposal of Fixed Assets No :

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
2018 1 Saldo Awal ü Rp -
Des 31 Posting GJE.03 Rp -
 1-1100
SALDO
KREDIT

1-1101
SALDO
KREDIT

1-1102
SALDO
KREDIT

1-1103
SALDO
KREDIT

Rp 5,000,000

1-1104
SALDO
KREDIT
Rp 9,500,000
Rp 9,703,542

1-1105
SALDO
KREDIT
 1-1106
SALDO
KREDIT

1-1107
SALDO
KREDIT

1-1108
SALDO
KREDIT

1-1109
SALDO
KREDIT

1-1110
SALDO
KREDIT

1-2100
SALDO
KREDIT

1-2101
SALDO
KREDIT
 1-2102
SALDO
KREDIT
Rp 75,000,000
Rp 112,500,000

1-2103
SALDO
KREDIT

1-2104
SALDO
KREDIT
Rp 50,000,000
Rp 4,687,500
Rp 18,750,000

1-2105
SALDO
KREDIT

1-2106
SALDO
KREDIT
Rp 38,750,000
Rp 83,750,000

2-1100
SALDO
KREDIT
Rp 275,000,000
Rp 110,000,000
Rp 557,871,750
Rp 533,179,500

2-1101
SALDO
KREDIT
Rp -
 Rp 35,000,000

2-1102
SALDO
KREDIT
Rp -
Rp 2,950,000

2-1103
SALDO
KREDIT
Rp 37,500,000
Rp 42,328,000
Rp 4,828,000
Rp 53,190,600
Rp 51,205,100

2-1104
SALDO
KREDIT
Rp -
Rp 4,000,000
Rp -
Rp 4,500,000

2-1105
SALDO
KREDIT
Rp -
Rp 198,000
Rp 8,368,000
Rp 7,168,000
Rp 11,107,000

2-1106
SALDO
KREDIT
Rp -
Rp 61,200,000
Rp -

2-1107
SALDO
KREDIT
 Rp -

2-2100
SALDO
KREDIT
Rp 450,000,000
Rp 440,625,000

3-1000
SALDO
KREDIT
Rp 850,000,000

3-2000
SALDO
KREDIT
Rp 2,250,000,000
Rp 2,182,000,000
Rp 2,557,055,043

3-3000
SALDO
KREDIT
Rp -

Rp -

3-4000
SALDO
KREDIT
Rp -
Rp 4,760,542,500
Rp 375,055,043
Rp -

4-1000
SALDO
KREDIT
Rp 4,210,000,000
Rp 4,254,000,000
Rp 4,716,800,000
 Rp -

4-2000
SALDO
KREDIT

Rp -

4-3000
SALDO
KREDIT

Rp -

4-4000
SALDO
KREDIT
Rp 10,450,000
Rp 14,950,000
Rp -

5-1000
SALDO
KREDIT

Rp -

6-1100
SALDO
KREDIT

Rp -

6-1200
SALDO
KREDIT
 Rp -

6-1300
SALDO
KREDIT

Rp -

6-1400
SALDO
KREDIT

Rp -

6-1500
SALDO
KREDIT

Rp -

6-1600
SALDO
KREDIT

Rp -

6-1700
SALDO
KREDIT

Rp -

6-1800
SALDO
KREDIT

Rp -
 6-1900
SALDO
KREDIT

Rp -

6-2000
SALDO
KREDIT

Rp -

6-2100
SALDO
KREDIT

Rp -

6-2200
SALDO
KREDIT

Rp -

6-2300
SALDO
KREDIT

Rp -

6-2400
SALDO
KREDIT
 Rp -

6-2500
SALDO
KREDIT

Rp -

6-2600
SALDO
KREDIT

Rp -

6-2700
SALDO
KREDIT

Rp -

6-2800
SALDO
KREDIT

Rp -

8-1000
SALDO
KREDIT
Rp 1,200,000
Rp -

8-2000
SALDO
KREDIT
Rp 6,500,000
Rp 16,500,000
Rp -
 8-3000
SALDO
KREDIT
Rp -
Rp 3,780,000
Rp -

8-4000
SALDO
KREDIT
Rp -
Rp 7,312,500
Rp -

9-1000
SALDO
KREDIT

Rp -

9-2000
SALDO
KREDIT

Rp -

9-3000
SALDO
KREDIT

Rp -

9-4000
SALDO
KREDIT

Rp -
 PT. SINAR MOTOR
SUBSIDIARY LEDGER
DECEMBER, 31 2018
NAMA : Hendrik Motor KODE:
Balance
Date Description Ref Debit Credit
Debit
2018 1 Saldo Awal ü Rp 275,000,000
Des 2 01/BKM CRJ.01 Rp 275,000,000 Rp -
14 02/FPJ SJ.01 Rp 249,396,100 Rp 249,396,100
14 02/FPJ CRJ.01 Rp 5,000,000 Rp 244,396,100
15 02/BM GJE.01 Rp 20,985,500 Rp 223,410,600

PT. SINAR MOTOR

SUBSIDIARY LEDGER
DECEMBER, 31 2018
NAMA : PT. Motorcycle Center KODE:
Balance
Date Description Ref Debit Credit
Debit
2018 1 Saldo Awal ü Rp 137,500,000
Des 13 03/BKM CRJ.01 Rp 137,500,000 Rp -

PT. SINAR MOTOR

SUBSIDIARY LEDGER
DECEMBER, 31 2018
NAMA : CV. Sun Dealer KODE:
Balance
Date Description Ref Debit Credit
Debit
2018 1 Saldo Awal ü Rp -
Des 5 01/FPJ SJ.01 Rp 261,766,500 Rp 261,766,500
 PT. SINAR MOTOR
SUBSIDIARY LEDGER
DECEMBER, 31 2018
C-001 NAMA : PT. Honda Motor
Balance
Date Description Ref Debit Credit
Credit
2018 1 Saldo Awal ü
Des 7 02/BKK CPJ.01 Rp 165,000,000
10 0176/PJK PJ.01 Rp 447,871,750
11 01/BM GJE.01 Rp 24,692,250

PT. SINAR MOTOR

SUBSIDIARY LEDGER
DECEMBER, 31 2018
C-002 NAMA : PT. Cahya Putra Motor
Balance
Date Description Ref Debit Credit
Credit
2018 1 Saldo Awal ü
Des

C-003
Balance
Credit
KODE: S-001
Balance
Debit Credit
Rp 165,000,000
Rp -
Rp 447,871,750
Rp 423,179,500

KODE: S-002
Balance
Debit Credit
Rp 110,000,000
 PT. SINAR MOTOR
INVENTORY CARD
DECEMBER, 31 2018
NAMA : Pario - 135
KODE :
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
2018 1 Saldo Awal
Des 5 01/FPJ CV. Sun Dealer 6
10 0176/PJK PT. Honda Motor 8 Rp 20,500,000 Rp 164,000,000
11 01/BM PT. Honda Motor 1

PT. SINAR MOTOR

INVENTORY CARD
DECEMBER, 31 2018
NAMA : Betty - A1
KODE :
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
2018 1 Saldo Awal
Des 5 01/FPJ CV. Sun Dealer 4
10 0176/PJK PT. Honda Motor 9 Rp 15,000,000 Rp 135,000,000
12 02/BKM Tn. Umar Wijaya 2
14 02/FPJ Hendrik Motor 6

PT. SINAR MOTOR

INVENTORY CARD
DECEMBER, 31 2018
NAMA : Reva - A2
KODE :
( In Rupiah )
EVIDENCE IN OUT
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT
2018 1 Saldo Awal
Des 10 0176/PJK PT. Honda Motor 5 Rp 14,500,000 Rp 72,500,000
14 02/FPJ Hendrik Motor 5
15 02/BM Hendrik Motor 1 Rp 15,700,000 Rp 15,700,000
AR MOTOR
ORY CARD
ER, 31 2018

METODE : AVERAGE
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
30 Rp 20,000,000 Rp 600,000,000
Rp 20,000,000 Rp 120,000,000 24 Rp 20,000,000 Rp 480,000,000
32 Rp 20,125,000 Rp 644,000,000
Rp 20,500,000 Rp 20,500,000 31 Rp 20,112,903 Rp 623,500,000

AR MOTOR
ORY CARD
ER, 31 2018

METODE : AVERAGE
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
22 Rp 18,000,000 Rp 396,000,000
Rp 18,000,000 Rp 72,000,000 18 Rp 18,000,000 Rp 324,000,000
27 Rp 17,000,000 Rp 459,000,000
Rp 17,000,000 Rp 34,000,000 25 Rp 17,000,000 Rp 425,000,000
Rp 17,000,000 Rp 102,000,000 19 Rp 17,000,000 Rp 323,000,000

AR MOTOR
ORY CARD
ER, 31 2018

METODE : AVERAGE
OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
20 Rp 16,000,000 Rp 320,000,000
25 Rp 15,700,000 Rp 392,500,000
Rp 15,700,000 Rp 78,500,000 20 Rp 15,700,000 Rp 314,000,000
21 Rp 15,700,000 Rp 329,700,000
 PT. SINAR MOTOR
TRIAL BALANCE
DECEMBER, 31 2018

NO ACCOUNT DEBIT CREDIT

1-1100 Petty Cash Rp 10,000,000
1-1101 Cash in Bank Rp 1,220,418,585
1-1102 Marketable Securities Rp 124,950,000
1-1103 Accounts Receivable Rp 485,177,100
1-1104 Allowance for Uncollectible Accounts Rp 9,500,000
1-1105 Merchandise Inventory Rp 1,276,200,000
1-1106 Office Supplies Rp 25,500,000
1-1107 Value Added Tax - In (VAT-In) Rp 71,779,500
1-1108 Prepaid Income Tax Rp -
1-1109 Prepaid Advertising Rp 3,000,000
1-1110 Prepaid Insurance Rp 18,000,000
1-2100 Land Rp 450,000,000
1-2101 Building Rp 750,000,000
1-2102 Accumulated Depreciation -Building Rp 75,000,000
1-2103 Vehicles Rp 112,500,000
1-2104 Accumulated Depreciation -Vehicles Rp 4,687,500
1-2105 Equipment Rp 180,000,000
1-2106 Accumulated Depreciation -Equipment Rp 38,750,000
2-1100 Accounts Payable Rp 533,179,500
2-1101 Wages & Salaries Payable Rp -
2-1102 Electricity, Telephone, & Water Payable Rp -
2-1103 Value Added Tax - Out (VAT-Out) Rp 51,205,100
2-1104 BPJS Payable Rp -
2-1105 Income Tax Payable Rp 7,168,000
2-1106 Dividend Payable Rp -
2-1107 Income Tax Art.29 Payable Rp -
2-2100 Bank Loan Rp 440,625,000
3-1000 Common Stock Rp 850,000,000
3-2000 Retained Earnings Rp 2,250,000,000
3-3000 Dividend Rp 68,000,000
3-4000 Income Summary Rp -
4-1000 Sales Rp 4,716,800,000
4-2000 Sales Discounts Rp 25,720,000
4-3000 Sales Returns Rp 32,500,000
4-4000 Service Income Rp 14,950,000
5-1000 Cost of Good Sold Rp 4,035,850,000
6-1100 Wages & Salaries Expense Rp 50,000,000
6-1200 BPJS Expense Rp 11,000,000
6-1300 Insurance Expense Rp -
6-1400 Depreciaton Expense - Building Rp -
6-1500 Depreciaton Expense - Vehicle Rp -
6-1600 Depreciaton Expense - Equipment Rp -
6-1700 Advertising Expense Rp -
6-1800 Electricity, Telephone, & Water Expense Rp 15,000,000
6-1900 Repair & Maintenance Expense Rp 3,575,000
6-2000 News Paper & Tabloids Expense Rp 500,000
6-2100 Income Tax Expense Rp 35,099,915
6-2200 Supplies Expense Rp -
6-2300 Professional Fees Rp 9,287,500
6-2400 Donation Expense Rp -
6-2500 Bad Debt Expense Rp -
6-2600 Fuel Oil & Transportation Rp 3,850,000
6-2700 Regional Tax Expense Rp -
6-2800 VAT Expense Rp -
8-1000 Interest Revenue Rp 1,200,000
8-2000 Dividend Revenue Rp 16,500,000
8-3000 Gain on Sales of Marketable Securities Rp 3,780,000
8-4000 Gain on Disposal of Fixed Assets Rp 7,312,500
9-1000 Bank Charges Rp 500,000
9-2000 Interest Expense Rp 2,250,000
9-3000 Loss on Sales of Marketable Securities Rp -
9-4000 Loss on Disposal of Fixed Assets Rp -
TOTAL Rp 9,020,657,600 Rp 9,020,657,600
 PT. SINAR MOTOR
GENERAL JOURNAL ENTRIES
PER 31 DECEMBER 2018

(In Rupiah)
DATE INVOICE DESCRIPTION POS REFF DEBIT
2018 31 Supplies Expense 6-2200 Rp 7,000,000
Des Office Supplies 1-1106
(Penyesuaian Perlengkapan Kantor)
31 Income Tax Expense 6-2100 Rp 2,439,000
Income Tax Payable 2-1105
(Penyesuaian PPh Final belum bayar)
31 Insurance Expense 6-1300 Rp 9,000,000
Prepaid Insurance 1-1110
(Penyesuaian beban asuransi = 1/2*Rp 18.000.000)
31 Advertising Expense 6-1700 Rp 1,200,000
Prepaid Advertising 1-1109
(Penyesuaian beban iklan =6/15*Rp 3.000.000)
31 Wages & Salaries Expense 6-1100 Rp 40,000,000
BPJS Expense 6-1200 Rp 1,000,000
Income Tax Payable 2-1105
BPJS Payable 2-1104
Wages & Salaries Payable 2-1101
(Penyesuaian gaji karyawan yg belum dibayar)
31 Electricity, Telephone, & Water Expense 6-1800 Rp 2,950,000
Electricity, Telephone, & Water Payable 2-1102
(Penyesuaian beban listrik, air, dan telepon)
31 Bad Debt Expense 6-2500 Rp 203,542
Allowance for Uncollectible Accounts 1-1104
(Penyesuaian cadangan kerugian piutang)
31 Depreciaton Expense - Building 6-1400 Rp 37,500,000
Accumulated Depreciation -Building 1-2102
Depreciaton Expense - Vehicle 6-1500 Rp 14,062,500
Accumulated Depreciation -Vehicles 1-2104
Depreciaton Expense - Equipment 6-1600 Rp 45,000,000
Accumulated Depreciation -Equipment 1-2106
(Penyesuaian penyusutan aset tetap)
TOTAL Rp 160,355,042

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
6-1100 Rp 40,000,000 1-1104
6-1200 Rp 1,000,000 1-1106
6-1300 Rp 9,000,000 1-1109
6-1400 Rp 37,500,000 1-1110
6-1500 Rp 14,062,500 1-2102
6-1600 Rp 45,000,000 1-2104
6-1700 Rp 1,200,000 1-2106
6-1800 Rp 2,950,000 2-1101
6-2100 Rp 2,439,000 2-1102
6-2200 Rp 7,000,000 2-1104
6-2500 Rp 203,542 2-1105

TOTAL Rp 160,355,042 TOTAL

 Page 02
CREDIT
Perlengkapan awal Rp 25,000,000
Rp 7,000,000 pembelian Rp 500,000

perlengkapan tersedia Rp 25,500,000

Rp 2,439,000 perlengkapan tersisa Rp 18,500,000
perlengkapan tersedia Rp 7,000,000

Rp 9,000,000 Penjualan tunai Rp 44,000,000

Penjualan Kredit Rp 462,800,000
Total = Rp 506,800,000
Rp 1,200,000 Retur penjualan -Rp 19,000,000
penjualan bersih Rp 487,800,000
PPh Final 0,5% Rp 2,439,000

Rp 1,500,000
Rp 4,500,000 Taksiran kerugian piutang =
Rp 35,000,000 2%* Saldo piutang dagang - cad. Kerugian piutang
2%* Rp 485.177.100 - Rp 9.500.000 = Rp 203.542

Rp 2,950,000

Rp 203,542

Rp 37,500,000

Rp 14,062,500

Rp 45,000,000

Rp 160,355,042

KREDIT
TOTAL
Rp 203,542
Rp 7,000,000
Rp 1,200,000
Rp 9,000,000
Rp 37,500,000
Rp 14,062,500
Rp 45,000,000
Rp 35,000,000
Rp 2,950,000
Rp 4,500,000
Rp 3,939,000

Rp 160,355,042
 P

D
(In Rupiah)
TRIAL BALANCE
NO ACCOUNTS
DEBIT CREDIT
1-1100 Petty Cash Rp 10,000,000 Rp -
1-1101 Cash in Bank Rp 1,220,418,585 Rp -
1-1102 Marketable Securities Rp 124,950,000 Rp -
1-1103 Accounts Receivable Rp 485,177,100 Rp -
1-1104 Allowance for Uncollectible Accounts Rp - Rp 9,500,000
1-1105 Merchandise Inventory Rp 1,276,200,000 Rp -
1-1106 Office Supplies Rp 25,500,000 Rp -
1-1107 Value Added Tax - In (VAT-In) Rp 71,779,500 Rp -
1-1108 Prepaid Income Tax Rp - Rp -
1-1109 Prepaid Advertising Rp 3,000,000 Rp -
1-1110 Prepaid Insurance Rp 18,000,000 Rp -
1-2100 Land Rp 450,000,000 Rp -
1-2101 Building Rp 750,000,000 Rp -
1-2102 Accumulated Depreciation -Building Rp - Rp 75,000,000
1-2103 Vehicles Rp 112,500,000 Rp -
1-2104 Accumulated Depreciation -Vehicles Rp - Rp 4,687,500
1-2105 Equipment Rp 180,000,000 Rp -
1-2106 Accumulated Depreciation -Equipment Rp - Rp 38,750,000
2-1100 Accounts Payable Rp - Rp 533,179,500
2-1101 Wages & Salaries Payable Rp - Rp -
2-1102 Electricity, Telephone, & Water Payable Rp - Rp -
2-1103 Value Added Tax - Out (VAT-Out) Rp - Rp 51,205,100
2-1104 BPJS Payable Rp - Rp -
2-1105 Income Tax Payable Rp - Rp 7,168,000
2-1106 Dividend Payable Rp - Rp -
2-1107 Income Tax Art.29 Payable Rp - Rp -
2-2100 Bank Loan Rp - Rp 440,625,000
3-1000 Common Stock Rp - Rp 850,000,000
3-2000 Retained Earnings Rp - Rp 2,250,000,000
3-3000 Dividend Rp 68,000,000 Rp -
3-4000 Income Summary Rp - Rp -
4-1000 Sales Rp - Rp 4,716,800,000
4-2000 Sales Discounts Rp 25,720,000 Rp -
4-3000 Sales Returns Rp 32,500,000 Rp -
4-4000 Service Income Rp - Rp 14,950,000
5-1000 Cost of Good Sold Rp 4,035,850,000 Rp -
6-1100 Wages & Salaries Expense Rp 50,000,000 Rp -
6-1200 BPJS Expense Rp 11,000,000 Rp -
6-1300 Insurance Expense Rp - Rp -
6-1400 Depreciaton Expense - Building Rp - Rp -
6-1500 Depreciaton Expense - Vehicle Rp - Rp -
6-1600 Depreciaton Expense - Equipment Rp - Rp -
6-1700 Advertising Expense Rp - Rp -
6-1800 Electricity, Telephone, & Water Expense Rp 15,000,000 Rp -
6-1900 Repair & Maintenance Expense Rp 3,575,000 Rp -
6-2000 News Paper & Tabloids Expense Rp 500,000 Rp -
6-2100 Income Tax Expense Rp 35,099,915 Rp -
6-2200 Supplies Expense Rp - Rp -
6-2300 Professional Fees Rp 9,287,500 Rp -
6-2400 Donation Expense Rp - Rp -
6-2500 Bad Debt Expense Rp - Rp -
6-2600 Fuel Oil & Transportation Rp 3,850,000 Rp -
6-2700 Regional Tax Expense Rp - Rp -
6-2800 VAT Expense Rp - Rp -
8-1000 Interest Revenue Rp - Rp 1,200,000
8-2000 Dividend Revenue Rp - Rp 16,500,000
8-3000 Gain on Sales of Marketable Securities Rp - Rp 3,780,000
8-4000 Gain on Disposal of Fixed Assets Rp - Rp 7,312,500
9-1000 Bank Charges Rp 500,000 Rp -
9-2000 Interest Expense Rp 2,250,000 Rp -
9-3000 Loss on Sales of Marketable Securities Rp - Rp -
9-4000 Loss on Disposal of Fixed Assets Rp - Rp -
TOTAL Rp 9,020,657,600 Rp 9,020,657,600
 PT. SINAR MOTOR
WORK SHEET
DECEMBER, 31 2018

ADJUSTED ADJUSTED TRIAL BALANCE GAIN/LOSS

DEBIT CREDIT DEBIT CREDIT DEBIT
Rp - Rp - Rp 10,000,000 Rp - Rp -
Rp - Rp - Rp 1,220,418,585 Rp - Rp -
Rp - Rp - Rp 124,950,000 Rp - Rp -
Rp - Rp - Rp 485,177,100 Rp - Rp -
Rp - Rp 203,542 Rp - Rp 9,703,542 Rp -
Rp - Rp - Rp 1,276,200,000 Rp - Rp -
Rp - Rp 7,000,000 Rp 18,500,000 Rp - Rp -
Rp - Rp - Rp 71,779,500 Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 1,200,000 Rp 1,800,000 Rp - Rp -
Rp - Rp 9,000,000 Rp 9,000,000 Rp - Rp -
Rp - Rp - Rp 450,000,000 Rp - Rp -
Rp - Rp - Rp 750,000,000 Rp - Rp -
Rp - Rp 37,500,000 Rp - Rp 112,500,000 Rp -
Rp - Rp - Rp 112,500,000 Rp - Rp -
Rp - Rp 14,062,500 Rp - Rp 18,750,000 Rp -
Rp - Rp - Rp 180,000,000 Rp - Rp -
Rp - Rp 45,000,000 Rp - Rp 83,750,000 Rp -
Rp - Rp - Rp - Rp 533,179,500 Rp -
Rp - Rp 35,000,000 Rp - Rp 35,000,000 Rp -
Rp - Rp 2,950,000 Rp - Rp 2,950,000 Rp -
Rp - Rp - Rp - Rp 51,205,100 Rp -
Rp - Rp 4,500,000 Rp - Rp 4,500,000 Rp -
Rp - Rp 3,939,000 Rp - Rp 11,107,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 440,625,000 Rp -
Rp - Rp - Rp - Rp 850,000,000 Rp -
Rp - Rp - Rp - Rp 2,250,000,000 Rp -
Rp - Rp - Rp 68,000,000 Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 4,716,800,000 Rp -
Rp - Rp - Rp 25,720,000 Rp - Rp 25,720,000
Rp - Rp - Rp 32,500,000 Rp - Rp 32,500,000
Rp - Rp - Rp - Rp 14,950,000 Rp -
Rp - Rp - Rp 4,035,850,000 Rp - Rp 4,035,850,000
Rp 40,000,000 Rp - Rp 90,000,000 Rp - Rp 90,000,000
Rp 1,000,000 Rp - Rp 12,000,000 Rp - Rp 12,000,000
Rp 9,000,000 Rp - Rp 9,000,000 Rp - Rp 9,000,000
Rp 37,500,000 Rp - Rp 37,500,000 Rp - Rp 37,500,000
Rp 14,062,500 Rp - Rp 14,062,500 Rp - Rp 14,062,500
Rp 45,000,000 Rp - Rp 45,000,000 Rp - Rp 45,000,000
Rp 1,200,000 Rp - Rp 1,200,000 Rp - Rp 1,200,000
Rp 2,950,000 Rp - Rp 17,950,000 Rp - Rp 17,950,000
Rp - Rp - Rp 3,575,000 Rp - Rp 3,575,000
Rp - Rp - Rp 500,000 Rp - Rp 500,000
Rp 2,439,000 Rp - Rp 37,538,915 Rp - Rp 37,538,915
Rp 7,000,000 Rp - Rp 7,000,000 Rp - Rp 7,000,000
Rp - Rp - Rp 9,287,500 Rp - Rp 9,287,500
Rp - Rp - Rp - Rp - Rp -
Rp 203,542 Rp - Rp 203,542 Rp - Rp 203,542
Rp - Rp - Rp 3,850,000 Rp - Rp 3,850,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,200,000 Rp -
Rp - Rp - Rp - Rp 16,500,000 Rp -
Rp - Rp - Rp - Rp 3,780,000 Rp -
Rp - Rp - Rp - Rp 7,312,500 Rp -
Rp - Rp - Rp 500,000 Rp - Rp 500,000
Rp - Rp - Rp 2,250,000 Rp - Rp 2,250,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp 160,355,042 Rp 160,355,042 Rp 9,163,812,642 Rp 9,163,812,642 Rp 4,385,487,457
LABA Rp 375,055,043
Rp 4,760,542,500
GAIN/LOSS BALANCE SHEET
CREDIT DEBIT CREDIT
Rp - Rp 10,000,000 Rp -
Rp - Rp 1,220,418,585 Rp -
Rp - Rp 124,950,000 Rp -
Rp - Rp 485,177,100 Rp -
Rp - Rp - Rp 9,703,542
Rp - Rp 1,276,200,000 Rp -
Rp - Rp 18,500,000 Rp -
Rp - Rp 71,779,500 Rp -
Rp - Rp - Rp -
Rp - Rp 1,800,000 Rp -
Rp - Rp 9,000,000 Rp -
Rp - Rp 450,000,000 Rp -
Rp - Rp 750,000,000 Rp -
Rp - Rp - Rp 112,500,000
Rp - Rp 112,500,000 Rp -
Rp - Rp - Rp 18,750,000
Rp - Rp 180,000,000 Rp -
Rp - Rp - Rp 83,750,000
Rp - Rp - Rp 533,179,500
Rp - Rp - Rp 35,000,000
Rp - Rp - Rp 2,950,000
Rp - Rp - Rp 51,205,100
Rp - Rp - Rp 4,500,000
Rp - Rp - Rp 11,107,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 440,625,000
Rp - Rp - Rp 850,000,000
Rp - Rp - Rp 2,250,000,000
Rp - Rp 68,000,000 Rp -
Rp - Rp - Rp -
Rp 4,716,800,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 14,950,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,200,000 Rp - Rp -
Rp 16,500,000 Rp - Rp -
Rp 3,780,000 Rp - Rp -
Rp 7,312,500 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 4,760,542,500 Rp 4,778,325,185 Rp 4,403,270,142
Rp - Rp - Rp 375,055,043
Rp 4,760,542,500 Rp 4,778,325,185 Rp 4,778,325,185
 PT. SINAR MOTOR
INCOME STATEMENT
Untuk periode yang berakhir 31 Desember 2018

INCOME
Sales Rp 4,716,800,000
Sales Discounts -Rp 25,720,000
Sales Returns -Rp 32,500,000
-Rp 58,220,000
Service Income Rp 14,950,000

OTHER INCOME
Interest Revenue Rp 1,200,000
Devident Revenue Rp 16,500,000
gain on Sales of Marketable Securities Rp 3,780,000
Gain on Disposal of Fixed Assets Rp 7,312,500
Total Other Income Rp 28,792,500
Net Sales

COST OF GOOD SOLD

Cost of Good Sold
Gros Profit

OPERATING EXPENSE
Wages & Salaries Expense Rp 90,000,000
BPJS Expense Rp 12,000,000
Insurance Expense Rp 9,000,000
Depreciation Expense-Building Rp 37,500,000
Depreciation Expense-Vehicle Rp 14,062,500
Depreciation Expense-Equipment Rp 45,000,000
Advertising Expense Rp 1,200,000
Electricity, Water & Telephone Expense Rp 17,950,000
Repair & Maintenance Expense Rp 3,575,000
News Paper & Tabloids Expense Rp 500,000
Income tax Expense Rp 37,538,915
Supplies Expense Rp 7,000,000
Professional fees Rp 9,287,500
Donation Expense
Bad Debt Expense Rp 203,542
Fuel Oil & Tranportation Rp 3,850,000
Regional Tax Expense
VAT Expense
Total Operating Expense

OTHER EXPENSE
Bank Charges Rp 500,000
Interest Expense Rp 2,250,000
Total Other Expense
Net Income
Rp 4,702,322,500

Rp 4,035,850,000
Rp 666,472,500

Rp 288,667,457

Rp 2,750,000
Rp 375,055,043
 PT. SINAR MOTOR
RETAINED EARNING STATEMENT
PER 31 DESEMBER 2018
Retained Earning 1 Des 2018 Rp 2,250,000,000
Net Income Rp 375,055,043
Rp 2,625,055,043
Less :
Devident Rp 68,000,000

Retained Earning 31 Des 2018 Rp 2,557,055,043

 PT. SINAR MOTOR
BALANCE SHEET
As of December 31, 2018

ASSET LIABILITY
Current Assets Current Liability
Petty Cash Rp 10,000,000 Accounts Payable
Cash In Bank Rp 1,220,418,585 Wages & Salaries Payable
Marketable Securities Rp 124,950,000 Electricity, Telephone & Water Payable
Accounts Receivable Rp 485,177,100 VAT-Out
Allowance For Uncollectible Accounts -Rp 9,703,542 BPJS Payable
Merchandise Inventory Rp 1,276,200,000 Income Tax Payable
Office Supplies Rp 18,500,000 Devidend Payable
VAT-In Rp 71,779,500 Income Tax Art.29 Payable
Prepaid Income Tax Total Current Liability
Prepaid Advertising Rp 1,800,000
Prepaid Insurance Rp 9,000,000 Long Term Liability
Total Current Assets Rp 3,208,121,643 Bank Loan

Fixed Assets Equity

Land Rp 450,000,000 Common Stock
Building Rp 750,000,000 Retairned Earning
Accumulated Depreciation - Building -Rp 112,500,000 Total Equity
Vehicles Rp 112,500,000
Accumulated Depreciation - Vehicles -Rp 18,750,000
Equipment Rp 180,000,000
Accumulated Depreciation - Equipment -Rp 83,750,000
Total Fixed Assets Rp 1,277,500,000

TOTAL ASSETS Rp 4,485,621,643 TOTAL AND EQUITY

BILITY

Rp 533,179,500
Rp 35,000,000
Rp 2,950,000
Rp 51,205,100
Rp 4,500,000
Rp 11,107,000

Rp 637,941,600

Rp 440,625,000

Rp 850,000,000
Rp 2,557,055,043
Rp 3,407,055,043

Rp 4,485,621,643
 PT. SINAR MOTOR
STATEMENT OF CASH FLOW (INDIRECT METHOD)
01/12/2018 THROUGH 31/12/2018

NET INCOME Rp 375,055,043

Adjustment net income to net cash provided by operating
activities :
Decrease Marketable Receivable Rp 70,800,000
Increase Account Receivable -Rp 45,177,100
Increase Allowance for Uncollectible Accounts Rp 863,542
Increase Merchandise Inventory -Rp 277,400,000
Increase Office Supplies -Rp 2,900,000
Increase VAT-In -Rp 56,779,500
Prepaid Advertising -Rp 1,800,000
Prepaid Insurance -Rp 9,000,000
Accumulated Depreciation Building Rp 37,500,000
Accumulated Depreciation Vehicles -Rp 31,250,000
Accumulated Depreciation Equipment Rp 45,000,000
Increase Account Payable Rp 368,179,500
Increase Wages & Salaries Expense Rp 35,000,000
Increase Electricity, Telephone & Water Payable Rp 2,950,000
Increase VAT-Out Rp 11,205,100
Increase BPJS Payable Rp 4,500,000
Increase Income Tax Payable Rp 6,107,000
Rp 157,798,542
Net Cash Provided by Operating Activities Rp 532,853,585

Cash Flow from Investing Activities

Vehicles Rp 150,000,000
Net Cash Provided by Investing Activities Rp 682,853,585

Cash Flow from Financing Activities

Bank Danamon Loan -Rp 209,375,000
Deviden Payment -Rp 68,000,000
-Rp 277,375,000
Net Cash Provided by Financing Activities Rp 405,478,585

Cash 1/1/2018 Rp 824,940,000

Cash 31/12/2018 Rp 1,230,418,585
 PT. SINAR MOTOR
CLOSING JOURNAL
PER 31 DECEMBER 2018

DATE DESCRIPTION REFF DEBIT

Des 31 Sales 4-1000 Rp 4,716,800,000
Service Income 4-4000 Rp 14,950,000
Interest Revenue 8-1000 Rp 1,200,000
Dividend Rvenue 8-2000 Rp 16,500,000
Gain on Sales of marketable Securities 8-3000 Rp 3,780,000
Gain on Disposal of Fixed Asset 8-4000 Rp 7,312,500
Income Summary 3-4000

Des 31 Income Summary 3-4000 Rp 4,385,487,457

Sales Discount 4-2000
Sales Return 4-3000
Cost of Good Sold 5-1000
Wages & Salaries 6-1100
BPJS Expense 6-1200
Insurance Expense 6-1300
Depreciation Expense - Building 6-1400
Depreciation Expense - Vehicle 6-1500
Depreciation Expense - Equipment 6-1600
Advertising Expense 6-1700
Electricity, Water & Telephone Expense 6-1800
Repair & Maintenance Expense 6-1900
News Paper & Tabloids Expense 6-2000
Income tax Expense 6-2100
Supplies Expense 6-2200
Profesional Fees 6-2300
Bad Debt Expense 6-2500
Fuel Oil & Transportation 6-2600
Bank Charges 9-1000
Interest Expense 9-2000

Des 31 Retained Earning 3-2000 Rp 68,000,000

Devidend 3-3000

Des 31 Income Summary 3-4000 Rp 375,055,043

Retairned Earning 3-2000

TOTAL Rp 9,589,085,000
 Page 03
CREDIT

Rp 4,760,542,500

Rp 25,720,000
Rp 32,500,000
Rp 4,035,850,000
Rp 90,000,000
Rp 12,000,000
Rp 9,000,000
Rp 37,500,000
Rp 14,062,500
Rp 45,000,000
Rp 1,200,000
Rp 17,950,000
Rp 3,575,000
Rp 500,000
Rp 37,538,915
Rp 7,000,000
Rp 9,287,500
Rp 203,542
Rp 3,850,000
Rp 500,000
Rp 2,250,000

Rp 68,000,000

Rp 375,055,043

Rp 9,589,085,000
 PT. SINAR MOTOR
CLOSING TRIAL BALANCE
DECEMBER, 2018

NO ACCOUNT DEBIT CREDIT

1-1100 Petty Cash Rp 10,000,000
1-1101 Cash in Bank Rp 1,220,418,585
1-1102 Marketable Securities Rp 124,950,000
1-1103 Accounts Receivable Rp 485,177,100
1-1104 Allowance for Uncollectible Accounts Rp 9,703,542
1-1105 Merchandise Inventory Rp 1,276,200,000
1-1106 Office Supplies Rp 18,500,000
1-1107 Value Added Tax - In (VAT-In) Rp 71,779,500
1-1108 Prepaid Income Tax Rp -
1-1109 Prepaid Advertising Rp 1,800,000
1-1110 Prepaid Insurance Rp 9,000,000
1-2100 Land Rp 450,000,000
1-2101 Building Rp 750,000,000
1-2102 Accumulated Depreciation -Building Rp 112,500,000
1-2103 Vehicles Rp 112,500,000
1-2104 Accumulated Depreciation -Vehicles Rp 18,750,000
1-2105 Equipment Rp 180,000,000
1-2106 Accumulated Depreciation -Equipment Rp 83,750,000
2-1100 Accounts Payable Rp 533,179,500
2-1101 Wages & Salaries Payable Rp 35,000,000
2-1102 Electricity, Telephone, & Water Payable Rp 2,950,000
2-1103 Value Added Tax - Out (VAT-Out) Rp 51,205,100
2-1104 BPJS Payable Rp 4,500,000
2-1105 Income Tax Payable Rp 11,107,000
2-1106 Dividend Payable Rp -
2-1107 Income Tax Art.29 Payable Rp -
2-2100 Bank Loan Rp 440,625,000
3-1000 Common Stock Rp 850,000,000
3-2000 Retained Earnings Rp 2,557,055,043
3-3000 Dividend Rp -
3-4000 Income Summary
TOTAL Rp 4,710,325,185 Rp 4,710,325,185
 PT. SINAR MOTOR
REFRESHING ENTRIES
PER 31 DECEMBER 2018

DATE DESCRIPTION REFF DEBIT

Des 31 Income Summary 3-4000 Rp 4,760,542,500
Sales 4-1000
Service Income 4-4000
Interest Revenue 8-1000
Dividend Rvenue 8-2000
Gain on Sales of marketable Securities 8-3000
Gain on Disposal of Fixed Asset 8-4000

Des 31 Sales Discount 4-2000 Rp 25,720,000

Sales Return 4-3000 Rp 32,500,000
Cost of Good Sold 5-1000 Rp 4,035,850,000
Wages & Salaries 6-1100 Rp 90,000,000
BPJS Expense 6-1200 Rp 12,000,000
Insurance Expense 6-1300 Rp 9,000,000
Depreciation Expense - Building 6-1400 Rp 37,500,000
Depreciation Expense - Vehicle 6-1500 Rp 14,062,500
Depreciation Expense - Equipment 6-1600 Rp 45,000,000
Advertising Expense 6-1700 Rp 1,200,000
Electricity, Water & Telephone Expense 6-1800 Rp 17,950,000
Repair & Maintenance Expense 6-1900 Rp 3,575,000
News Paper & Tabloids Expense 6-2000 Rp 500,000
Income tax Expense 6-2100 Rp 37,538,915
Supplies Expense 6-2200 Rp 7,000,000
Profesional Fees 6-2300 Rp 9,287,500
Bad Debt Expense 6-2500 Rp 203,542
Fuel Oil & Transportation 6-2600 Rp 3,850,000
Bank Charges 9-1000 Rp 500,000
Interest Expense 9-2000 Rp 2,250,000
Income Summary 3-4000

Des 31 Devidend 3-3000 Rp 68,000,000

Retairned Earning 3-2000

Des 31 Retairned Earning 3-2000 Rp 375,055,043

Income Summary 3-4000

TOTAL Rp 9,589,085,000
 CREDIT

Rp 4,716,800,000
Rp 14,950,000
Rp 1,200,000
Rp 16,500,000
Rp 3,780,000
Rp 7,312,500

Rp 4,385,487,457

Rp 68,000,000

Rp 375,055,043

Rp 9,589,085,000