No Nama Perkiraan

11000 ASSETS
11100 CURRENT ASSETS
11110 Cash
11111 Cash US $
11120 Bank Mandiri
11130 Bank Artha Graha
11140 Time Deposit
11210 Note Receivable
13110 Account Receivable Trade
14101 TV 14 Inventory
14102 CD Player Inventory
14103 Tape Dek Inventory
15210 VAT Tax In
15220 PPh Art 23
15230 PPh Art 25
15310 Prepayment Rent
15320 Prepayment Insurance
17110 Land
17120 Building
17310 Building Accumulated Depreciation
17210 Vehicles
17220 Vehicles Accumulated Depreciation
17310 Office Equipment
17320 Office Equipment Accumulated Depreciation
21110 Account Payable Trade
21310 VAT Tax Out
21320 VAT Tax payable
21330 PPh ps 21 Tax
21340 PPh ps 25 Tax
21350 Unearned Revenue
21590 Other Current Liability
23000 Long Term Liabilities
31100 Owner's Shareholder
32100 Retained Earning
33100 Current Year Earnings
41101 TV 14 Sales
41102 CD Pleyer Sales
41103 Tape Dek Sales
51101 Cost of Good Solds TV 14
51102 Cost of Good Solds CD Pleyer
51103 Cost of Good Solds Tape Dek
61100 Distribution Expenses
61101 Salaries expenses
61102 Depreciation expenses
61103 Travelling & Transportation expenses
61104 Entertainment expenses
61105 Repair & Maintenance Vehicle expenses
61106 Gasolin, Parking, Tol expenses
61107 Electrical, Telpon expenses
61108 Office Maintenance expenses
61109 Rental Expenses
61110 Representation expenses
61111 Donation expenses
61112 Insurance expenses
61113 Other expenses
63100 Administrative Expenses
63101 Salaries expenses
63102 Depreciation expenses
63103 Travelling & Transportation expenses
63104 Entertainment expenses
63105 Repair & Maintenance Vehicle expenses
63106 Gasolin, Parking, Tol expenses
63107 Electrical, Telpon expenses
63108 Office Maintenance expenses
63109 Insurance expenses
63110 Donation expenses
63111 Other expenses
65100 Income tax art 21 expenses
65200 Income tax art 4 ayat 2 expenses
65300 Income tax art 23 expenses
67100 Taxed expenses
69190 Amortisation
81100 Other Income
81110 Bank Service (Jasa giro)
81120 Interest deposit
81600 Other Income
91100 Other Expenses
91101 Bank Service expenses
91102 Taxed service
91109 Other expenses
PT CAHAYA BINTANG ELEKTRINDO
TRIAL BALANCE
Per 30 Nopember 2017

No Nama Perkiraan Debet Kredit

11110 Cash 621,347,750

11111 Cash US $
11120 Bank Mandiri 820,885,325
11130 Bank Artha Graha
11140 Time Deposit 500,000,000
11210 Note Receivable 500,000,000
13110 Account Receivable Trade 107,723,000
14101 TV 14 Inventory 71,500,000
14102 CD Player Inventory 138,650,000
14103 Tape Dek Inventory 29,250,000
15210 VAT Tax In 4,062,500
15220 PPh Art 23 750,000
15230 PPh Art 25 5,250,000
15310 Prepayment Rent 192,500,000
15320 Prepayment Insurance 34,350,000
17110 Land 1,000,000,000
17120 Building 240,000,000
17130 Building Accumulated Depreciation 80,000,000
17210 Vehicles 877,200,000
17220 Vehicles Accumulated Depreciation 234,975,000
17310 Office Equipment 226,200,000
17320 Office Equipment Accumulated Depreciation 34,512,500
21110 Account Payable Trade 374,000,000
21310 VAT Tax Out 21,269,250
21330 VAT TAX Payable
21320 PPh ps 21 Tax 3,486,825
21340 Unearned Revenue
21590 Other Current Liability 145,726,056
23000 Long Term Liabilities
31100 Owner's Shareholder 4,000,000,000
32100 Retained Earning 275,250,500
33100 Current Year Earnings
41101 TV 14 Sales 1,464,374,865
41102 CD Pleyer Sales 1,405,125,410
41103 Tape Dek Sales 556,195,475
51101 Cost of Good Solds TV 14 386,016,816
51102 Cost of Good Solds CD Pleyer 688,011,604
51103 Cost of Good Solds Tape Dek 609,871,580
61100 Distribution Expenses
61101 Salaries expenses 614,817,500
61102 Depreciation expenses 109,883,125
61103 Travelling & Transportation expenses 25,512,500
61104 Entertainment expenses 15,785,200
61105 Repair & Maintenance Vehicle expenses 5,652,220
61106 Gasolin, Parking, Tol expenses 9,926,270
61107 Electrical, Telpon expenses 13,768,080
61108 Office Maintenance expenses 13,525,620
61109 Rental Expenses 12,000,000
61110 Representation expenses 11,525,000
61111 Donation expenses 7,562,500
61112 Insurance expenses 5,256,000
61113 Other expenses 3,215,660
63100 Administrative Expenses
63101 Salaries expenses 567,440,500
63102 Depreciation expenses 89,904,375
63103 Travelling & Transportation expenses 15,625,000
63104 Entertainment expenses 11,202,200
63105 Repair & Maintenance Vehicle expenses 5,500,000
63106 Gasolin, Parking, Tol expenses 4,256,250
63107 Electrical, Telpon expenses 1,312,000
63108 Office Maintenance expenses 1,624,580
63109 Insurance expenses 1,256,200
63110 Donation expenses 500,000
63111 Other expenses 546,526
65100 Income tax art 21 expenses
65200 Income tax art 4 ayat 2 expenses
65300 Income tax art 23 expenses
67100 Taxed expenses
69190 Amortisation
81100 Other Income
81110 Bank Service (Jasa giro) 12,500,000
81120 Interest deposit 8,750,000
81600 Other Income
91100 Other Expenses
91101 Bank Service expenses
91102 Taxed service
91109 Other expenses 15,000,000
8,616,165,881 8,616,165,881
PT CAHAYA BINTANG ELEKTRINDO
CASH / BANK RECEIPT JOURNAL No BM-76
Date 03 Desember 2017
Receipt Fr PT. Adaya Electrindo
No Disciption Account No Debet Credit
Mandiri Bank 11120 11,605,000
Account Receivable Trade 13110 11,605,000

Transaksi-1

TOTAL 11,605,000 11,605,000

Amount : Sebelas juta enam ratus lima ribu rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No BM-77
Date 08 Desember 2017
Receipt Fr PT Bunda Cahaya Timur
No Disciption Account No Debet Credit
Mandiri Bank 11120 10,164,000
Account Receivable Trade 13110 10,164,000

Transaksi-8

TOTAL 10,164,000 10,164,000

Amount : Sepuluh juta seratus enam puluh empat ribu rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No KM-193
Date 14 Desember 2017
Receipt Fr Toko Sukses Bersama
No Disciption Account No Debet Credit
Cash 11110 10,000,000
Unearned Revenue 21330 10,000,000
 Transaksi-12

TOTAL 10,000,000 10,000,000

Amount : Sepuluh juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No BM-78
Date 20 Desember 2017
Receipt Fr PT Bunda Cahaya Timur
No Disciption Account No Debet Credit
Mandiri Bank 11120 16,500,000
Account Receivable Trade 13110 16,500,000

Transaksi-16

TOTAL

Amount : Enam belas juta lima ratus ribu rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No KM-194
Date 20 Desember 2017
Receipt Fr Bengkel Setia Kawan
No Disciption Account No Debet Credit
Cash 11110 99,000,000
Other Income 81600 99,000,000

Transaksi-17

TOTAL 99,000,000 99,000,000

 Amount : Sepuluh juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No BM-79
Date 22 Desember 2017
Receipt FroMalaysia Trading Ltd,
No Disciption Account No Debet Credit
Mandiri Bank 11120 24,510,428
Account Receivable Trade 13110 24,510,428

Transaksi-18

TOTAL

Amount : Enam belas juta lima ratus ribu rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / BANK RECEIPT JOURNAL No BM-80
Date 23 Desember 2017
Receipt Fr Departemen Sosial Kabupaten Bekasi
No Disciption Account No Debet Credit
Mandiri Bank 11120 5,070,000
Account Receivable Trade 13110 5,070,000

Transaksi-20

TOTAL

Amount : Enam belas juta lima ratus ribu rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO
CASH / PAYMENT BANK JOURNAL No BK-471
Date 03 Desember 2017
Payment to
Invoice No
No Disciption Account No Debet Credit
Cash U$ 11111 167,462,500
Mandiri Bank 11120 167,462,500

Transaksi-2

TOTAL

Amount : Seratus enam puluh tujuh juta empat ratus enam puluh dua ribu lima
ratus rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO Transaksi-4

CASH / PAYMENT BANK JOURNAL No KK-472
Date 05 Desember 2017
Payment to : RM Padang
Invoice No
No Disciption Account No Debet Credit
Entertainment Expenses 61104 750,550
Cash 11110 750,550

Transaksi-4

TOTAL 750,550 750,550

Amount : Tujuh ratus lima puluh ribu lima ratus lima puluh rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-198
Date 06 Desember 2017
Payment to : PT Citra Utama Elektrik
Invoice No : 176/Fkp/CUE/XI/17
No Disciption Account No Debet Credit
Account Payable Trade 21110 50,000,000
Mandiri Bank 11120 50,000,000

Transaksi-5

TOTAL 50,000,000 50,000,000

Amount : Lima puluh juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No KK-473
Date 06 Desember 2017
Payment to : PLN
Invoice No
No Disciption Account No Debet Credit
Electrical, Telp Expenses 61107 1,171,350
Electrical, Telp Expenses 63107 780,900
Cash 11110 1,952,250

Transaksi-6

TOTAL 1,952,250 1,952,250

Amount : Satu juta sembilan ratus lima puluh dua ribu dua ratus lima puluh rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-199
Date 09 Desember 2017
Payment to : PT Samson Indonesia
Invoice No
No Disciption Account No Debet Credit
 Account Payable Trade 21110 26,812,500
Mandiri Bank 11120 26,812,500

Transaksi-9

TOTAL 26,812,500 26,812,500

Amount : Dua puluh enam juta delam ratus dua belas ribu lima ratus rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-200
Date 09 Desember 2017
Payment to : PT Samson Indonesia
Invoice No : 125/SM/XI/2017
No Disciption Account No Debet Credit
Account Payable Trade 21110 100,000,000
Mandiri Bank 11120 100,000,000

Transaksi-10

TOTAL 100,000,000 100,000,000

Amount : Seratus juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-201
Date 10 Desember 2017
Payment to : Pajak
Invoice No
No Disciption Account No Debet Credit
Hutang PPh pasal 21 21320 3,486,825
Hutang PPh pasal 25 21330 115,000
PPN Kurang bayar 21310 17,206,750
 Mandiri Bank 20,808,575

Transaksi-11
TOTAL 20,808,575 20,808,575

Amount : Dua puluh juta delapan ratus delapan ribu lima ratus tujuh puluh lima
rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-202
Date 19 Desember 2017
Payment to : PT Toshida
Invoice No : 752/TI-Inv/XI17
No Disciption Account No Debet Credit
Account Payable Trade 21110 99,000,000
Mandiri Bank 11120 99,000,000

Transaksi-14

TOTAL 99,000,000 99,000,000

Amount : Sembilan puluh sembilan juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-203
Date 19 Desember 2017
Payment to : PT Samson Indonesia
Invoice No 125/SM/XI/2017
No Disciption Account No Debet Credit
Account Payable Trade 21110 65,000,000
Mandiri Bank 11120 65,000,000

Transaksi-15
 TOTAL

Amount : Enam puluh lima juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No BK-204
Date 26 Desember 2017
Payment to : Karyawan

No Disciption Account No Debet Credit

Salaries expenses 61101 83,407,023
Salaries expenses 63101 80,858,090
Mandiri Bank 11120 164,265,113

Transaksi-21
TOTAL

Amount : Enam puluh lima juta rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

CASH / PAYMENT BANK JOURNAL No KK-474
Date 30 Desember 2017
Payment to : Setor tunai
Invoice No
No Disciption Account No Debet Credit
Mandiri Bank 11120 100,000,000
Cash 11110 100,000,000

Transaksi-25

TOTAL 100,000,000 100,000,000

Amount :

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO
CASH / PAYMENT BANK JOURNAL No KK-476
Date 30 Desember 2017
Payment to : BBM
Invoice No
No Disciption Account No Debet Credit
Gasolin, Parking, Tol expenses 61106 2,150,500
Gasolin, Parking, Tol expenses 63106 1,250,550
Cash 11110 3,401,050

Transaksi-22

TOTAL 3,401,050 3,401,050

Amount :

Prepaired By Reviewed By Approved By

Transaksi-4
PT CAHAYA BINTANG ELEKTRINDO
PURCHASE JOURNAL No PJ-121
Date 09 Desember 2017
Purchase From PT Samson Indonesia
Invoice No 5122/SM/XII/17
No Disciption Account No Debet Credit
TV 14 Inventory 14101 24,375,000
VAT In 15210 2,437,500
Account Payable Trade 21110 26,812,500

Transaksi-9

TOTAL 26,812,500 26,812,500

Amount : Dua puluh enam juta delapan ratus dua belas ribu lima ratus rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

PURCHASE JOURNAL No
Date
Purchase From
Invoice No
No Disciption Account No Debet Credit

TOTAL

Amount : …………………………………………………………………………………………………………
…………………………………………………………………………………………………………

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO
SALES JOURNAL No SJ-210
Date 05 Desember 2017
Sales to PT Sanghai Elektronika
Invoice No :605/SBE/Inv/XII/17
No Disciption Account No Debet Credit
Account Receivable Trade 13110 70,713,500
TV 14 Sales 41101 31,687,500
CD P Sales 41102 32,597,500
VAT Out 21310 6,428,500
COGS TV 14 51101 24,375,000
COGS CDP 51102 25,075,000
TV 14 Inventory 14101 24,375,000
CDP Inventory 14102 25,075,000
TOTAL 120,163,500 120,163,500
Transaksi-3
Amount : Tujuh puluh juta tujuh ratus tiga belas ribu lima ratus rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

SALES JOURNAL No SJ-211 Transaksi-7
Date 08 Desember 2017
Sales to : PT Barkah Elektronik
Invoice No : 606/CBE/Inv/XII/17
No Disciption Account No Debet Credit
Account Receivable Trade 13110 70,963,750
TV 14 Sales 41101 31,687,500
CD P Sales 41102 19,175,000
TD Sales 41103 13,650,000
VAT Out 21310 6,451,250
COGS TV 14 51101 24,375,000
COGS CDP 51102 14,750,000
COGS TD 51103 9,750,000
TV 14 Inventory 14101 24,375,000
CD P Inventory 14102 14,750,000
TD Inventory 14103 9,750,000
TOTAL 119,838,750 119,838,750
Transaksi-7
Amount : Tujuh puluh juta sembilan ratus enam puluh tiga ribu
tujuh ratus lima puluh rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO
SALES JOURNAL No SJ-212
Date 17 Desember 2017
Sales to : Toko Samudra Jaya
Invoice No : 607/CBE/Inv/XII/17
No Disciption Account No Debet Credit
Account Receivable Trade 31,638,750
CD P Sales 28,762,500
VAT Out 2,876,250
COGS CDP 22,125,000
CD P Inventory 22,125,000

Transaksi-13 TOTAL 53,763,750 53,763,750

Amount : Lima puluh tiga juta tujuh ratus enam puluh ribu tujuh ratus lima puluh
rupiah

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

SALES JOURNAL No SJ-213
Date 22 Desember 2017
Sales to Malaysia Trading Ltd
Invoice No
No Disciption Account No Debet Credit
Account Receivable Trade 13110 24,510,428
TV 14 Sales 41101 24,510,428
COGS TV 14 51101 12,350,000
TV 14 Inventory 14101 12,350,000

Transaksi-18
TOTAL

Amount : …………………………………………………………………………………………………………
…………………………………………………………………………………………………………

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO
SALES JOURNAL No SJ-214
Date 22 Desember 2017
Sales to PT Gama Utama
Invoice No 609/CBE/Inv/XII/17
No Disciption Account No Debet Credit
Account Receivable Trade 13110 4,225,000
TV 14 Sales 41101 4,225,000
COGS TV 14 51101 3,250,000
TV 14 Inventory 14101 3,250,000

Transaksi-19
TOTAL

Amount : …………………………………………………………………………………………………………
…………………………………………………………………………………………………………

Prepaired By Reviewed By Approved By

PT CAHAYA BINTANG ELEKTRINDO

SALES JOURNAL No SJ-215
Date 23 Desember 2017
Sales to Departemen Sosial Kabupaten Bekasi
Invoice No 610/CBE/Inv/XII/17
No Disciption Account No Debet Credit
Account Receivable Trade 13110 5,070,000
TV 14 Sales 41101 5,070,000
COGS TV 14 51101 3,900,000
TV 14 Inventory 14101 3,900,000

Transaksi-20
TOTAL

Amount : …………………………………………………………………………………………………………
…………………………………………………………………………………………………………

Prepaired By Reviewed By Approved By

Transaksi-7
PT CAHAYA BINTANG ELEKTRINDO
MEMORIAL No MM-351
Date 10 Desember 2017

No Disciption Account No Debet Credit

VAT Tax Out 21310 21,269,250
VAT Tax In 15210 4,062,500
VAT Payable 21310 17,206,750

Transaksi-11

Disetujui Accounting

PT CAHAYA BINTANG ELEKTRINDO

MEMORIAL No MM-352
Date 26 Desember 2017

No Disciption Account No Debet Credit

Income tax art 21 expenses 65100 2,762,887
PPh ps 21 Tax 21320 2,762,887

Transaksi-21

Disetujui Accounting
Nama Akun : Cash
Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

05 Desember 2017 Entertainment Expenses 750,550
06 Desember 2017 Electrical, Telp Expenses 1,952,250
14 Desember 2017 Toko Sukses Bersama 10,000,000
26 Desember 2017 BBM 100,000,000
30 Desember 2017 Gasolin, Parking, Tol expenses 3,401,050

Nama Akun : Cash US$

Tanggal Uraian Ref Debet Kredit

03 Desember 2017 167,462,500

Nama Akun : Bank Mandiri

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

03 Desember 2017 PT Adaya Elektrindo 11,605,000
03 Desember 2017 Kas Dollar 167,462,500
06 Desember 2017 PT Citra Utama Elektronik 50,000,000
08 Desember 2017 PT Bunda Cahaya Timur 10,164,000
09 Desember 2017 PT Samson Indonesia 26,812,500
09 Desember 2017 PT Samson Indonesia 100,000,000
10 Desember 2017 Pajak 20,808,575
19 Desember 2017 PT Toshida 99,000,000
19 Desember 2017 PT Samson Indonesia 65,000,000
20 Desember 2017 PT Bunda Cahaya Timur 16,500,000
22 Desember 2017 Malaysia Trading Ltd 24,510,428
23 Desember 2017 Departemen Soal 5,070,000
26 Desember 2017 Gaji Karyawan 164,265,113
26 Desember 2017 100,000,000

Nama Akun : Bank Artha Graha

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Time Deposit

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Note Receivable
Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Account Receivable Trade

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

03 Desember 2017 PT. Adaya Electrindo 11,605,000
08 December 2017 PT Bunda Cahaya Timur 10,164,000
20 December 2017 PT Bunda Cahaya Timur 16,500,000
22 December 2017 Malaysia Trading Ltd, 24,510,428
23 December 2017 Departemen Sosial Kabupaten Bekasi 5,070,000

Nama Akun : TV 14 Inventory

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : CD Player Inventory

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Tape Dek Inventory

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : VAT Tax In

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : PPh Art 23

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : PPh Art 25
Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Prepayment Rent

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Prepayment Insurance

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Land

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Building

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Building Accumulated Depreciation

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Vehicles

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Vehicles Accumulated Depreciation

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Office Equipment
Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Office Equipment Accumulated Dep

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Account Payable Trade

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : VAT Tax Out

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : VAT TAX Payable

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : PPh ps 21 Tax

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Unearned Revenue

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Other Current Liability

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Long Term Liabilities

Tanggal Uraian Ref Debet Kredit
 Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Owner's Shareholder

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Retained Earning

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Current Year Earnings

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : TV 14 Sales

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : CD Pleyer Sales

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Tape Dek Sales

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Cost of Good Solds TV 14

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Cost of Good Solds CD Pleyer

Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

Nama Akun : Cost of Good Solds Tape Dek
Tanggal Uraian Ref Debet Kredit

01 Desember 2017 Saldo awal

No. Akun : 11110
Saldo
Debet Kredit
621,347,750
620,597,200
618,644,950
628,644,950
528,644,950
525,243,900

No. Akun : 11111

Saldo
Debet Kredit
167,462,500

No. Akun : 11120

Saldo
Debet Kredit
820,885,325
832,490,325
665,027,825
615,027,825
625,191,825
598,379,325
498,379,325
477,570,750
378,570,750
313,570,750
330,070,750
354,581,178
359,651,178
195,386,065
295,386,065

No. Akun : 11130

Saldo
Debet Kredit

No. Akun : 11140

Saldo
Debet Kredit
500,000,000
No. Akun : 11210
Saldo
Debet Kredit
500,000,000

No. Akun : 13110

Saldo
Debet Kredit
107,723,000
96,118,000
85,954,000
69,454,000
44,943,572
39,873,572

No. Akun : 14101

Saldo
Debet Kredit

No. Akun : 14102

Saldo
Debet Kredit

No. Akun : 14103

Saldo
Debet Kredit

No. Akun : 15210

Saldo
Debet Kredit

No. Akun : 15220

Saldo
Debet Kredit
No. Akun : 15230
Saldo
Debet Kredit

No. Akun : 15310

Saldo
Debet Kredit

No. Akun : 15320

Saldo
Debet Kredit

No. Akun : 17110

Saldo
Debet Kredit

No. Akun : 17120

Saldo
Debet Kredit

No. Akun : 17130

Saldo
Debet Kredit

No. Akun : 17210

Saldo
Debet Kredit

No. Akun : 17220

Saldo
Debet Kredit
No. Akun : 17310
Saldo
Debet Kredit

No. Akun : 17320

Saldo
Debet Kredit

No. Akun : 21110

Saldo
Debet Kredit

No. Akun : 21310

Saldo
Debet Kredit

No. Akun : 21330

Saldo
Debet Kredit

No. Akun : 21320

Saldo
Debet Kredit

No. Akun : 21340

Saldo
Debet Kredit

No. Akun : 21590

Saldo
Debet Kredit

No. Akun : 23000

Saldo
 Debet Kredit

No. Akun : 31100

Saldo
Debet Kredit

No. Akun : 32100

Saldo
Debet Kredit

No. Akun : 33100

Saldo
Debet Kredit

No. Akun : 41101

Saldo
Debet Kredit

No. Akun : 41102

Saldo
Debet Kredit

No. Akun : 41103

Saldo
Debet Kredit

No. Akun : 51101

Saldo
Debet Kredit

No. Akun : 51102

Saldo
Debet Kredit
No. Akun : 51103
Saldo
Debet Kredit
BUKU BESAR SUB
PIUTANG DAGANG (Account Receivable Trade)

Nama Debitur : Kode :

Tanggal Saldo
Tanggal Uraian (No Faktur) Ref Debet Kredit
Invoice Debet
Saldo
Kredit
BUKU BESAR SUB
UTANG DAGANG (Account Payable Trade)

Nama Kreditur : Kode :

Tanggal Saldo
Tanggal Uraian (No Faktur) Ref Debet Kredit
Invoice Debet
Saldo
Kredit
STOCK : TV 14"
Bulan : 31 December 2017 Nama Barang
Kode Barang
Masuk Keluar
Tanggal No Bukti Keterangan
Unit Harga @ Jumlah Unit Harga @ Jumlah
01 Desember 2017 Stock Awal

STOCK : CD Player
Bulan : 31 Desember 2011 Nama Barang
Kode Barang
Masuk Keluar
Tanggal No Bukti Keterangan
Unit Harga @ Jumlah Unit Harga @ Jumlah
01 Desember 2017 Stock Awal

STOCK : Tape Dek

Bulan : 31 Desember 2011 Nama Barang
Kode Barang
Masuk Keluar
Tanggal No Bukti Keterangan
Unit Harga @ Jumlah Unit Harga @ Jumlah
01 Desember 2017 Stock Awal
: TV 14
: TV 14
Stock
Unit Harga @ Jumlah
220 325,000 71,500,000

: CD Player
: CD Player
Stock
Unit Harga @ Jumlah
470 295,000 138,650,000

: Tape Dek
: Tape Dek
Stock
Unit Harga @ Jumlah
150 195,000 29,250,000
PT CAHAYA BINTANG ELEKTRINDO
TRIAL BALANCE
Per 31 Desember 2017

No Nama Perkiraan Debet Kredit

11110 Cash
11111 Cash US $
11120 Bank Mandiri
11130 Bank Artha Graha
11140 Time Deposit
11210 Note Receivable
13110 Account Receivable Trade
14101 TV 14 Inventory
14102 CD Player Inventory
14103 Tape Dek Inventory
15210 VAT Tax In
15220 PPh Art 23
15230 PPh Art 25
15310 Prepayment Rent
15320 Prepayment Insurance
17110 Land
17120 Building
17310 Building Accumulated Depreciation
17210 Vehicles
17220 Vehicles Accumulated Depreciation
17310 Office Equipment
17320 Office Equipment Accumulated Depreciation
21110 Account Payable Trade
21310 VAT Tax Out
21320 PPh ps 21 Tax
21330 Unearned Revenue
21590 Other Current Liability
23000 Long Term Liabilities
31100 Owner's Shareholder
32100 Retained Earning
33100 Current Year Earnings
41101 TV 14 Sales
41102 CD Pleyer Sales
41103 Tape Dek Sales
51101 Cost of Good Solds TV 14
51102 Cost of Good Solds CD Pleyer
51103 Cost of Good Solds Tape Dek
61100 Distribution Expenses
61101 Salaries expenses
61102 Depreciation expenses
61103 Travelling & Transportation expenses
61104 Entertainment expenses
61105 Repair & Maintenance Vehicle expenses
61106 Gasolin, Parking, Tol expenses
61107 Electrical, Telpon expenses
61108 Office Maintenance expenses
61109 Rental Expenses
61110 Representation expenses
61111 Donation expenses
61112 Insurance expenses
61113 Other expenses
63100 Administrative Expenses
63101 Salaries expenses
63102 Depreciation expenses
63103 Travelling & Transportation expenses
63104 Entertainment expenses
63105 Repair & Maintenance Vehicle expenses
63106 Gasolin, Parking, Tol expenses
63107 Electrical, Telpon expenses
63108 Office Maintenance expenses
63109 Insurance expenses
63110 Donation expenses
63111 Other expenses
65100 Income tax art 21 expenses
65200 Income tax art 4 ayat 2 expenses
65300 Income tax art 23 expenses
67100 Taxed expenses
69190 Amortisation
81100 Other Income
81110 Bank Service (Jasa giro)
81120 Interest deposit
81600 Other Income
91100 Other Expenses
91101 Bank Service expenses
91102 Taxed service
91109 Other expenses
- -
PT CAHAYA BINTANG ELEKTRINDO
Worksheet
Per 30 Nopember 2017

No Nama Perkiraan Debet Kredit

11110 Cash
11111 Cash US $
11120 Bank Mandiri
11130 Bank Artha Graha
11140 Time Deposit
11210 Note Receivable
13110 Account Receivable Trade
14101 TV 14 Inventory
14102 CD Player Inventory
14103 Tape Dek Inventory
15210 VAT Tax In
15220 PPh Art 23
15230 PPh Art 25
15310 Prepayment Rent
15320 Prepayment Insurance
17110 Land
17120 Building
17310 Building Accumulated Depreciation
17210 Vehicles
17220 Vehicles Accumulated Depreciation
17310 Office Equipment
17320 Office Equipment Accumulated Depreciation
21110 Account Payable Trade
21310 VAT Tax Out
21320 PPh ps 21 Tax
21330 Unearned Revenue
21590 Other Current Liability
23000 Long Term Liabilities
31100 Owner's Shareholder
32100 Retained Earning
33100 Current Year Earnings
41101 TV 14 Sales
41102 CD Pleyer Sales
41103 Tape Dek Sales
51101 Cost of Good Solds TV 14
51102 Cost of Good Solds CD Pleyer
51103 Cost of Good Solds Tape Dek
61100 Distribution Expenses
61101 Salaries expenses
61102 Depreciation expenses
61103 Travelling & Transportation expenses
61104 Entertainment expenses
61105 Repair & Maintenance Vehicle expenses
61106 Gasolin, Parking, Tol expenses
61107 Electrical, Telpon expenses
61108 Office Maintenance expenses
61109 Rental Expenses
61110 Representation expenses
61111 Donation expenses
61112 Insurance expenses
61113 Other expenses
63100 Administrative Expenses
63101 Salaries expenses
63102 Depreciation expenses
63103 Travelling & Transportation expenses
63104 Entertainment expenses
63105 Repair & Maintenance Vehicle expenses
63106 Gasolin, Parking, Tol expenses
63107 Electrical, Telpon expenses
63108 Office Maintenance expenses
63109 Insurance expenses
63110 Donation expenses
63111 Other expenses
65100 Income tax art 21 expenses
65200 Income tax art 4 ayat 2 expenses
65300 Income tax art 23 expenses
67100 Taxed expenses
69190 Amortisation
81100 Other Income
81110 Bank Service (Jasa giro)
81120 Interest deposit
81600 Other Income
91100 Other Expenses
91101 Bank Service expenses
91102 Taxed service
91109 Other expenses
- -
 PT CAHAYA BINTANG ELEKTRINDO
INCOME STATEMENT
PER 31 DES 2017

SALES :
TV 14" Sales
CD Player Sales
Tape Dek Sales
Sales Retur
Net Sales Rp -
COGS TV 14"
COGS CD Plyer
COGS Tape Dek
COGS Rp -
GROSS PROFIT Rp -
EXPENSE :
Salaries Exp
Depreciation Exp
Traveling and Trasnportation Exp
Entertaiment Exp
Repair & Maintenance Vehicles Exp
Gasoline, Parking, Tol Exp
Electrical & telp Exp
Office Maintenance Exp
Rental Exp
Representation Exp
Donation Exp
Insurance Exp
Other Exp
Salaries Exp
Depreciation Exp
Traveling and Trasnportation Exp
Entertaiment Exp
Repair & Maintenance Vehicles Exp
Gasoline, Parking, Tol Exp
Electrical & telp Exp
Office Maintenance Exp
Insurance Exp
Donation Exp
Other Exp
Total Expense Rp -
OTHER EXPENSES :
Taxed Exp
Bank Service Exp
Taxed Service
Other Exp
 Total other expense Rp -
OTHER INCOME :
Bank Service (Jasa Giro)
Interest Deposit
Other Income
Total Other income Rp -
EARNING BEFORE TAX (EBIT) Rp -
Tax Rp -
EARNING AFTEX TAX (EAT) Rp -

PT CAHAYA BINTANG ELEKTRINDO

OWNER'S EQUITY
PER 31 DES 2017

Owner's Shareholder
Retained Earnings
Current Year Earnings
Owner's Shareholder (end) Rp -

PT CAHAYA BINTANG ELEKTRINDO

BALANCE SHEET
PER 31 DES 2017

ASSETS LIABILITIES
CURRENT ASSETS :
Cash Account Payable Trade
Mandiri bank Vat Tax Out
Mandiri bank PPh ps 21 Tax
Time Deposit Other Current Liability
Note Receivable Rp -
Account Receivable Trade
Interest receivable
TV 14" Inventory
CD Player Inventory OWNER'S Shareholder
Tape Dek Inventory Retained Earning
Inventory In Transit Current Year Earning
VAT Tax In Rp -
PPh Art 23
PPh Art 25
Prepayment Rent
Prepayment Insurance

Total Current Assets Rp -

FIXED ASSETS
Lands
Building
Building Accum. Depr
Vehicles
Vehicles Accum. Depr
Office Equipment
Office Equipment Accum. Depr
Constraction In Process
Total Fixed Assets
TOTAL Rp - TOTAL Rp -