PT SEJAHTERA INVENTORY CARD NAME : SAMSUNG GALAXY V KODE : SG-V DECEMBER, 2018 ( I R!"#$% & DATE
INVOICE NO
METODE : 'I'O IN
OUT
BALANCE
DESCRIPTION UNIT
PRICE
TOTAL
UNIT
PRICE
TOTAL
Des
Total ……………………………
UNIT
PRICE
TOTAL
PT SEJAHTERA INVENTORY CARD NAME : SAMSUNG GALAXY 'AME 'AME KODE : SG-' DECEMBER, 2018 ( I R!"#$% & DATE
INVOICE NO
METODE : 'I'O IN
OUT
BALANCE
DESCRIPTION UNIT
PRICE
TOTAL
UNIT
PRICE
TOTAL
Des
Saldo Persediaan Akhir …………………………… ……………………………
UNIT
PRICE
TOTAL
PT SEJAHTERA LIST O' ACCOUNT RECEIVABLE BALANCE DECEMBER 1, 2018 (I )!"#$%& NO
CUSTOMER
C001
Toko Benua Jaya
C002
Toko Serasi
C003
Toko Angel
C004
Toko Kencana
BALANCE
Total ………………
PT SEJAHTERA LIST O' O ' ACCOUNT PAYABLE BALANCE DECEMBER 1, 2018 (I )!"#$%& NO
SUPPLIER
S001
PT Nusa Indah
S002
PT Dian Persada
S003
PT Mekar Nusa Dua
BALANCE
Total ………………
PT SEJAHTERA LIST O' INVENTORY BALANCE DECEMBER 1, 2018 (I )!"#$%& KODE
PRODUCT
SG-F SG-F
Sams Samsu ung Gala ala! ! Fam Fame e
SG-"
Samsung Ga Gala! "
BALANCE
PT SEJAHTERA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2018 (I R!"#$%&
N$*$ : TOKO BENUA JAYA
K+ : C001 B$3$
D$.
D/)#".#+
R
D#.
C)#. D#.
C)#.
Des 201#
N$*$ : TOKO SERASI
K+ : C002 B$3$
D$.
D/)#".#+
R
D#.
C)#. D#.
C)#.
Des 201#
N$*$ : TOKO ANGEL
K+ : C00 B$3$
D$.
D/)#".#+
R
D#.
C)#. D#.
C)#.
Des 201#
N$*$ : TOKO KENCANA
K+ : C004 B$3$
D$.
D/)#".#+
R
D#.
C)#. D#.
Des 201#
C)#.
PT SEJAHTERA SUBSIDIARY LEDGER-ACCOUNT PAYABLE DECEMBER, 2018 (I R!"#$%&
N$*$ : PT NUSA INDAH
K+ : S001
B$3$ D$.
D/)#".#+
R
D#.
C)#. D#.
C)#.
Des 201#
N$*$ : PT DIAN PERSADA
K+ : S002
B$3$ D$.
D/)#".#+
R
D#.
C)#. D#.
C)#.
Des 201#
N$*$ : PT MEKAR NUSA DUA
K+ : S00
B$3$ D$.
D/)#".#+
R
D#.
C)#. D#.
Des 201#
C)#.
PT SEJAHTERA PETTY CASH DECEMBER, 2018 ( I R!"#$% &
DATE
DEBIT
EVIDEN NUMBER
CREDIT
DESCRIPTION ACCOUNT
ACCOUNTS NO5
Des 201#
T$TA% ……………………………&
Date
Signature
Prepare By : .............
............... .....
Posted By : ............
............. .......
TOTAL
PETTY CASH
PT SEJAHTERA GENERAL JOURNAL DECEMBER 2018 ( I R!"#$% & DATE
EVIDEN NUMBER
P+/ R
DESCRIPTION
D#.
C)#.
Des 201#
T$TA% ……………………&
Date
-
RECAPITULATION
Signature D'()T
Prepare By : .............
...............
-
ACC& ,$
T$TA%
*+'D)T ACC& ,$
T$TA%
T$TA%
T$TA%
PT SEJAHTERA CASH RECEIPT JOURNAL DECEMBER, 2018 ( I R!"#$% & DEBIT DATE
EVIDEN NUMBER
DESCRIPTION
CREDIT
OTHERS CASH IN BANK
ACCOUNT
ACCOUNTS NO
OTHERS TOTAL
ACCOUNT RECEIVABLE
ACCOUNT
ACCOUNTS NO
TOTAL
Des 201#
T$TA% …………… …… ACC$,T ,.('+…………………&
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
RECAPITULATION D'()T ACC& ,$
*+'D)T T$TA%
ACC& ,$
T$TA%
T$TA%
T$TA%
PT SEJAHTERA SALES JOURNAL DECEMBER, 2018 ( I R!"#$% & DEBIT DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT SALES
VAT OUT
RECEIVABLE
'REIGHT COLLECTED
Des 201#
ACC$,T ,.('+……………&
Date
Signature
Prepare By : .............
....................
Posted By : ............
....................
RECAPITULATION D'()T ACC& ,$
TOTAL
*+'D)T T$TA%
ACC& ,$
TOTAL
T$TA%
PT SEJAHTERA CASH PAYMENT JOURNAL DECEMBER, 2018 ( I R!"#$% & DATE
EVIDEN NUMBER
DESCRIPTION
CHECK NO5
Des 201#
T$TA% ………………… ACC$,T ,.('+…………………&
ACCOUNT PAYABLE
DEBIT OTHERS ACCOUNT
ACC NO5
CREDIT
TOTAL
PURCHASE DISCOUNT
CASH IN BANK
OTHERS ACCOUNT
ACC NO5
TOTAL
Date
RECAPITULATION
Signature D'()T
Prepare By : .............
....................
Posted By : ............
....................
ACC& ,$
T$TA%
*+'D)T T$TA%
ACC& ,$
T$TA%
T$TA%
PT SEJAHTERA PURCHASE JOURNAL DECEMBER, 2018 ( I R!"#$% & DEBIT DATE
INVOICE NO
DESCRIPTION
MERCHANDISE INVENTORY
CREDIT ACCOUNT PAYABLE
VAT IN
Des 201#
T$TA%……………& ACC$,T ,.('+ ……………
Date
RECAPITULATION
Signature
Prepare By : .............
....................
Posted By : ............
....................
D'()T ACC& ,$
T$TA%
*+'D)T T$TA%
ACC& ,$
T$TA%
T$TA%
PT INSAN MANDIRI TRIAL BALANCE, NOVEMBER 30, 2018 IN RUPIAH ACC NO. !! %! #! %! %%! %#! #! #%! 0! 0%! 0#! %!! #!! #%! #%%! ##! ##!% #0! #0!% %! %%! %% %%% %%# %%!! #!!! #!! #!!% #!!# 0!! 0%!! 0%%!! 0%#!! 0%0!! '!! '%!!! '#!!! 2!! 2%!!
ACCOUNT NAME Petty "ash "ash In Bank Marketa(le )*uity Securities Account +ecei,a(le Alloances /or Bad De(ts )1ployee +ecei,a(le Merchandise In,entory Store Supplies Prepaid +ent Prepaid Insurance 3alue Added Ta4es In In,est1ent 5and Building Accu1ulated Depreciation 6 Building 3ehicles Accu1ulated Depreciation 6 3ehicles )*uip1ent Acccu1ulated Depreciation 6 )*uip1ent "redit "ard Account Paya(le Accrued )4pense Inco1e Ta4 Paya(le 3alue Added Ta4es 8ut Bank BNI902 Medan 5oan "o11and Stock +etained )arning De,idend Inco1e Su11ary Sales reight "ollected 5ate ee "ollected Sales Discount Sales +eturn "ost 8/ ;oods Sold reight Paid Purchases Discount
DEBIT
CREDIT
#$!!!$!!! &%$&$''! '-$%!!$!!! 0$!!!$!!! $!!!$!!! &%$!!!$!!! 2$&!!$!!! !$!!!$!!! 0$%'!$!!! 0$!!!$!!! %!-$'!!$!!! %-'$!!!$!!! 00$!!!$!!! '%$&!!$!!! 72$!!!$!!! #&$!!!$!!! 2!$!!!$!!! #$-'!$!!! 0$%!!$!!! '2$!!$!!! $2-'$!!! %'$!!! &$'!!$!!! #'$##$'00!!$!!!$!!! ##!$!!!$!!! 0!$!!!$!!! 2%7$&0'$!!! -$'!!$!!! %$'!!$!!! &$'!!$!!! 7$!!!$!!! #%#$00!$!!! $%%!$!!! '$''!$!!! 7$'!!$!!!
20!! 2'!! 2%!! 2%%!!
>tility )4pense
-$%!!$!!! '$0!!$!!! %!$!!!$!!! -$2!!$!!!
2%#!!
Maintenance and +epair )4pense
!$!!!$!!!
2%0!!
Bad De(ts )4pense
2%'!! 2%2!! 2%-!! 2%&!! 2%7!! &!! &%!! &#!! 7!! 7%!! 7#!!
Depreciation )4pense 6 Building Depreciation )4pense 6 3ehicles Depreciation )4pense 6 )*uip1ent Insurance e4pense 5ate ee )4pense Interest Inco1e De,idend Inco1e ;ain@5oss Sales 3ehicles Interest )4pense Bank Ser,ice "harge Inco1e Ta4 )4pense
? #$%!!$!!! $!!!$!!! 2$%'!$!!! &$7'!$!!! #$-'!$!!! %!$!!!$!!!
Ju1lah
? -$7&$'0-$'!!$!!! 2$%%#$0'! $-!&$!-2$'0-
$-!&$!-2$'0-
PT SEJAHTERA LEDGER DECEMBER 1, 2018 (I R!"#$%& ,ama DATE
/ Petty Cash DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1100 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ CASH IN BANK DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1120 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Marketable Equity Securities DESCRIPTION
POS RE'
,omor / 1-1130
DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ Account Receivable DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1210 BALANCE DEBIT KREDIT R" R"
De 201#
,ama
/ Allowance o !oub"ul !ebt POS
DEBIT
KREDIT
,omor / 1-1220 BALANCE
201#
,ama DATE
/ E#$loyee Receivable DESCRIPTION
POS RE'
,omor / 1-1230 DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ Merchan%ise Inventory DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1310 BALANCE DEBIT KREDIT R" R"
De 201#
,ama
DATE
/ S"&RE S'PP(IES
DESCRIPTION
,omor / 1-1320 POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Pre$ai% Rent DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1410 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE De 201#
/ Pre$ai% insurance DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1420 BALANCE DEBIT KREDIT R" R"
,ama DATE
/ )alue A%%e% "a*es In DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-1430 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Invest#ent DESCRIPTION
,omor / 1-2100 POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ (an% DESCRIPTION
,omor / 1-3100 POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201# ,ama DATE
/ Buil%in+ DESCRIPTION
,omor / POS RE'
DEBIT
KREDIT
R"
R"
1-3210
BALANCE DEBIT
KREDIT
R"
R"
De 201# ,ama DATE
/ Accu#ulate% !e$reciation , Buil%in+ DESCRIPTION
POS RE'
,omor /
DEBIT
KREDIT
R"
R"
1-3220
BALANCE DEBIT
KREDIT
R"
R"
De 201# ,ama
/ )ehicles
,omor /
1-3301
BALANCE
De 201#
,ama DATE
/ Accu#ulate% !e$reciation , )ehicles DESCRIPTION
POS RE'
,omor /
DEBIT
KREDIT
R"
R"
1-3302
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ Equi$#ent DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-3401 BALANCE DEBIT KREDIT R" R"
De 201# ,ama DATE
/ Acccu#ulate% !e$reciation , Equi$#ent DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 1-3402 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Cre%it Car% DESCRIPTION
,omor / POS RE'
DEBIT
KREDIT
R"
R"
2-1110
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE De 201#
/ Account Payable DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 2-1210 BALANCE DEBIT KREDIT R" R"
DATE
DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ inco#e ta* $ayable DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 2-1212 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ )alue A%%e% "a*es &ut DESCRIPTION
POS RE'
,omor / 2-1213 DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ Bank BNI-./ Me%an (oan DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 2-2100 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Co##an% Stock DESCRIPTION
,omor / 3-1000 POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ Retaine% Earnin+ DESCRIPTION
POS
DEBIT
KREDIT
,omor / 3-1001 BALANCE DEBIT KREDIT
,ama DATE
/ !evi%en% DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 3-1002 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Inco#e Su##ary DESCRIPTION
,omor / 3-1003 POS RE'
DEBIT
KREDIT
R"
R"
BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Sales DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 4-1100 BALANCE DEBIT KREDIT R"
R"
De 201#
,ama DATE
/ 0rei+ht Collecte% DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 4-2100 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ (ate 0ee Collecte% DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 4-2200 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Sales !iscount DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 4-2300 BALANCE DEBIT KREDIT R"
R"
,ama DATE
/ Sales Return DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 4-2400 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Cost & 1oo%s Sol% DESCRIPTION
POS RE'
,omor / -1100 DEBIT
KREDIT
R"
R"
BALANCE DEBIT
KREDIT
R"
R"
De 201#
,ama DATE
/ 0rei+ht Pai% DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2000 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Purchases !iscount DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -3000 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE De 201#
/ 2a+es 3 Salaries DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -1100 BALANCE DEBIT KREDIT R" R"
R"
R"
R"
R"
De 201#
,ama DATE
/ 'tility E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -1400 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ 2ater4 "ele$on 3 Electricity E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -100 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Rent E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2100 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ Su$$lies E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2200 BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE De 201#
/ Maintenance an% Re$air E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2300 BALANCE DEBIT KREDIT R" R"
DATE
DESCRIPTION
RE'
R"
R"
DEBIT R"
KREDIT R"
De 201#
,ama DATE
/ !e$reciation E*$ense , Buil%in+ DESCRIPTION
POS RE'
,omor / -200
DEBIT
KREDIT
R"
R"
BALANCE DEBIT KREDIT R" R"
De 201#
,ama DATE
/ !e$reciation E*$ense , )ehicles DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -200 BALANCE DEBIT KREDIT R" R"
De 201# ,ama DATE
/ !e$reciation E*$ense , Equi$#ent DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -200 BALANCE DEBIT KREDIT R"
R"
De 201# ,ama DATE
/ Insurance e*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2#00 BALANCE DEBIT KREDIT R"
R"
De 201# ,ama DATE
/ (ate 0ee E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / -2500 BALANCE DEBIT KREDIT R"
R"
De 201# ,ama DATE
/ Interest Inco#e DESCRIPTION
POS RE'
DEBIT
KREDIT
,omor / #-1100 BALANCE DEBIT KREDIT
,ama DATE
/ !evi%en% Inco#e DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / #-1200 BALANCE DEBIT KREDIT R"
R"
De 201# ,ama DATE
/ 1ain5(oss Sales )ehicles DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / #-1300 BALANCE DEBIT KREDIT R"
R"
De 201#
,ama / DATE
Interest E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 5-1100 BALANCE DEBIT KREDIT R"
R"
De 201#
,ama DATE
/ Bank Service Char+e DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 5-1200 BALANCE DEBIT KREDIT R"
R"
De 201#
,ama DATE De 201#
/ Inco#e "a* E*$ense DESCRIPTION
POS RE'
DEBIT
KREDIT
R"
R"
,omor / 5-3100 BALANCE DEBIT KREDIT R"
R"
PT SEJAHTERA TRIAL BALANCE, DESEMBER 31, 2018 IN RUPIAH ACC NO.
ACCOUNT NAME
!! %! #! %! %%! %#! #! #%! 0! 0%! 0#! %!! #!!
Petty "ash "ash In Bank Marketa(le )*uity Securities Account +ecei,a(le Alloances /or Bad De(ts )1ployee +ecei,a(le Merchandise In,entory Store Supplies Prepaid +ent Prepaid Insurance 3alue Added Ta4es In In,est1ent 5and
#%! #%%! ##! ##!% #0! #0!% %! %%! %% %%% %%# %%!! #!!!
Building Accu1ulated Depreciation 6 Building 3ehicles Accu1ulated Depreciation 6 3ehicles )*uip1ent Acccu1ulated Depreciation 6 )*uip1ent "redit "ard Account Paya(le Accrued )4pense Inco1e Ta4 Paya(le 3alue Added Ta4es 8ut Bank BNI902 Medan 5oan "o11and Stock
#!! #!!% #!!# 0!! 0%!! 0%%!! 0%#!!
+etained )arning De,idend Inco1e Su11ary Sales reight "ollected 5ate ee "ollected Sales Discount
0%0!! '!! '%!!! '#!!! 2!! 2%!!
Sales +eturn "ost 8/ ;oods Sold reight Paid Purchases Discount
DEBIT
CREDIT
2'!! 2%!!
2%%!!
Supplies )4pense
2%#!!
Maintenance and +epair )4pense
2%0!!
Bad De(ts )4pense
2%'!! 2%2!! 2%-!! 2%&!! 2%7!! &!! &%!! &#!! 7!! 7%!! 7#!!
Depreciation )4pense 6 Building Depreciation )4pense 6 3ehicles Depreciation )4pense 6 )*uip1ent Insurance e4pense 5ate ee )4pense Interest Inco1e De,idend Inco1e ;ain@5oss Sales 3ehicles Interest )4pense Bank Ser,ice "harge Inco1e Ta4 )4pense JUMLAH
PT SEJAHTERA ADJUSTMENT ENTRIES DECEMBER 31, 2018
DATE
EVIDENCE NUMBER
DESCRIPTION
ACC REF
JUMLAH
DEBIT
CREDIT
Rp
Rp
T'($) B$)$"c& Account Nu1(er
Acc!"# N$%&
!! Petty "ash %! "ash In Bank #! Marketa(le )*uity Securities %! Account +ecei,a(le
D&-(#
C'&*(#
D&-(#
Rp
Rp
Rp
%$0'!$!!! 7!$0%$'! ? %$&7'$!!!
%%! Alloances /or Bad De(ts %#! )1ployee +ecei,a(le #! Merchandise In,entory #%! Store Supplies 0! Prepaid +ent
A*+!#%&
0$!!!$!!! '!!$!!! '7$%!!$!!! -$2!!$!!! !$!!!$!!!
0%! Prepaid Insurance
0$%'!$!!!
0#! 3alue Added Ta4es In
#$&!!$!!!
%!! In,est1ent
%!-$'!!$!!!
#!! 5and
%-'$!!!$!!!
#%! Building
00$!!!$!!!
#%%! Accu1. Dep.Building
'%$&!!$!!!
##! 3ehicles ##!% Accu1. Dep. 3ehicles #0! )*uip1ent #0!% Acccu1. Dep. )*uip1ent
2!$!!!$!!! #$-'!$!!!
%! "redit "ard %%! Account Paya(le
0$&!!$!!!
%% Accrued )4pense %%% Inco1e Ta4 Paya(le %%# 3alue Added Ta4es 8ut
2$%!! 7$0&%$0!!
%%!! Bank BNI902 Medan 5oan
%'$0&$&2'
#!!! "o11and Stock
0!!$!!!$!!!
#!! +etained )arning #!!% De,idend
##!$!!!$!!! 0!$!!!$!!!
#!!# Inco1e Su11ary
0!! Sales
-%'$-0'$!!!
0%!! reight "ollected
&$!!!$!!!
0%%!! 5ate ee "ollected
%$'!!$!!!
0%#!! Sales Discount
&$7'%$!!!
0%0!! Sales +eturn
7$&!!$!!!
'!! "ost 8/ ;oods Sold '%!!! reight Paid
#&0$%0!$!!! $%%!$!!!
'#!!! Purchases Discount
22!$!!!
2!!
20$&!!$!!!
2%!! Ad,ertising )4pense
7$'!!$!!!
20!! >tility )4pense 2'!!
2%!! +ent )4pense 2%%!! Supplies )4pense 2%#!!
Maintenance and +epair )4pense
-$%!!$!!! '$0!!$!!! %!$!!!$!!! -$2!!$!!! !$''!$!!!
2%0!! Bad De(ts )4pense 2%'!! Depreciation )4pense Building
#$%!!$!!!
2%2!! Depreciation )4pense 3ehicles
$!!!$!!!
2%-!! Depreciation )4pense )*uip1ent
2$%'!$!!!
2%&!! Insurance e4pense
&$7'!$!!!
2%7!! 5ate ee )4pense
%#$!!!
&!! Interest Inco1e
#$-'!$!!!
&%!! De,idend Inco1e &#!! ;ain@5oss Sales 3ehicles 7!! Interest )4pense
%!$!!!$!!! 7$!!!$!!! 7$#$&2'
7%!! Bank Ser,ice "harge
-$'!!$!!!
7#!! Inco1e Ta4 )4pense
2$%%#$0'!
T8TA5
$-#&$!&'$02'
$-#&$!&'$02'
PT SEJAHTERA WORKSHEET DECEMBER 31, 2018 # E"#'(&
T'($) B$)$"c& A#&' AJP
I"c%& S#$#&%&"#
C'&*(#
D&-(#
C'&*(#
D&-(#
C'&*(#
Rp
Rp
Rp
Rp
Rp
B$)$"c& S/&&# D&-(#
C'&*(#
Rp
Rp
PT SEJA BALANCE DECEMBER ASSETS DESCRIPTION
BALANCE Rp
TERA SHEET 31, 2018
DESCRIPTION
LIABILIT AND EUIT BALANCE Rp
PT SEJAHTERA PROFIT AND LOSS D)")MB)+ #$ %!&
DESCRIPTION
Rp
Rp
PT SEJAHTERA STATEMENTS OF CHANE IN EUIT FOR THE EARS ENDED 31 DECEMBER 2018 DESCRIPTION Balance at # Dese1(er %!&
Net Inco1e
De,iden
B$)$"c& $# 31 D&&%-&' 2018
COMMOND STOCK
RETAIRNED EARNIN
TOTAL
PT SEJAHTERA CASH FLOW REPORT D)")MB)+ #$ %!& In +upiah
DESCRIPTION
Rp
BALANCE Rp
PT SEJAHTERA CLOSING ENTRIES DECEMBER 1, 2018 DATE
201# De
DESCRIPTION
POS
DEBIT
RE'
R"
JUMLAH
CREDIT R"
