PT.

ALUNA SEJAHTERA
CASH PAYMENTS JOURNAL
December 2018 (In Rp)

DEBIT CREDIT
Post OTHERS OTHERS
Date Doc No. Description Account
Ref Acc. Cash in Bank
Payable Amount Acc. No. Amount
No
Dec 1 BKK 12/01 PT ABADI RENTAL 1-180 66,000,000 66,000,000
2018 13 BKK 12/04 PT VANERINDO 166,266,500 166,266,500

TOTAL 166,266,500 66,000,000 232,266,500

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
2-110 166,266,500 1-110 236,266,500
1-180 66,000,000
TOTAL 232,266,500 TOTAL 236,266,500
 PT. ALUNA SEJAHTERA
CASH RECEIPTS JOURNAL
December 2018 (In Rp)

DEBIT CREDIT
Date Doc. No. Description Post Ref OTHERS Account OTHERS
Cash In Bank
Acc. No. Amount Receivable Acc. No. Amount
Dec 9 BKM 12/04 TOKO KLIN KLIN 197,428,350 197,428,350
2018 12 BKM 12/05 TOKO KINCLONG 210,338,500 210,338,500
15 BKM 12/06 TOKO JAYA KILAP 73,929,240 4-120 1,508,760 75,438,000

TOTAL 481,696,090 1,508,760 483,204,850

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
1-110 481,696,090 1-130 483,204,850
4-120 1,508,760

TOTAL 483,204,850 TOTAL 483,204,850

 PT. ALUNA SEJAHTERA
SALES JOURNAL
December 2018 (In Rp)

DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No Description Account Cost of Merchandise
Ref Sales VAT-Out
Receivable Merchandise Sold Acc. No Amount Inventory Acc. No Amount

DEC 2 F/IK/12-01 TOKO JAYAKILAP 54,297,500 63,500,000 85,725,000 8,572,500 63,500,000

2018 10 F/IK/12-04 TOKO SARI APIK 71,725,500 48,300,000 65,205,000 6,520,500 48,300,000
16 F/IK/12-05 TOKO KLIN KLIN 75,623,625 46,800,000 68,748,750 6,874,875 46,800,000

TOTAL 201,646,625 158,600,000 219,678,750 21,967,875 158,600,000

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
1-130 241,646,625 4-110 219,678,750
5-110 158,600,000 2-131 21,967,875
1-150 158,600,000

Total 400,246,625 Total 400,246,625

 PT. ALUNA SEJAHTERA
PURCHASE JOURNAL
December, 2018 (In Rp)

DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref VAT-In
Inventory Acc. No. Amount Payable Acc. No Amount

DEC 6 F-VB-06/12 PT VAKUM BARU 81,325,000 8,132,500 89,457,500

2018 12 F-AK-12/21 PT ABADI KLINER 96,875,000 9,687,500 106,562,500
19 F-VI-19/12 PT VANERIDO 93,000,000 9,300,000 102,300,000

TOTAL 271,200,000 27,120,000 298,320,000

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
1-150 271,200,000 2-110 298,320,000
1-191 27,120,000
TOTAL 298,320,000 TOTAL 298,320,000
 PT. ALUNA SEJAHTERA
PETTY CASH JOURNAL
December, 2018 (In Rp)

Post DEBIT CREDIT

Date Doc. No Description
Ref Account Name Acc. No Amount Petty Cash
DES 6 VKK12/01 Pemeliharaan Peralatan Kantor Other Operating Expense 6-200 2,832,500 2,832,500
2018 7 VKK12/02 Pembelian Keperluan Kantor Other Operating Expense 6-200 1,445,600 2,832,500

TOTAL 4,278,100 5,665,000

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
6-200 4,278,100 1-120 4,278,100

TOTAL 4,278,100 TOTAL 4,278,100

 PT. ALUNA SEJAHTERA
GENERAL JOURNAL
December, 2018 (In Rp)

Date Doc. No Description Post Ref Debit Credit

DES 12 NK-12-1 ACC.PAYABLE 5,032,500

2018 VAT IN 457,500
MERCHANDISE INVENTORY 4,575,000
(PT ABADI KLINER)
17 NK-12/01 SALES RETURN and ALLW 6,311,250
VAT OUT 631,125
ACC REVEIVABLE 6,942,375
(TOKO KLIN KLIN)
MERCHANDISE INVENTORY 4,300,000
COST OF MRCH. SOLD 4,300,000
(TOKO KLIN KLIN)

16,274,875 16,274,875

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
2-110 5,032,500 1-191 457,500
4-130 6,311,250 1-150 4,575,000
2-131 631,125 1-130 6,942,375
1-150 4,300,000 5-110 4,300,000
16,274,875 16,274,875
 PT. ALUNA SEJAHTERA
INVENTORY CARD
December, 2018 (In Rp)

Code : EC-CW60
Type : Vacuum Cleaner
Location : Store Warehouse
Purchase Cost of Merchandise Sold Balance
Date Post Ref
Units Unit Cost Total Units Unit Cost Total Units Unit Cost
DEC 110 900,000
2018 2 F/IK/12-01 35 900,000 31,500,000 75 900,000
6 F-VB-06/12 52 975,000 50,700,000 75 900,000
52 975,000
10 F/IK/12-04 27 900,000 24,300,000 48 900,000
52 975,000
12 F-AK-12/21 50 975,000 48,750,000 48 900,000
52 975,000
14 NK-12-1 -2 975,000 - 1,950,000 48 900,000
52 975,000
16 F/IK/12-05 28 900,000 25,200,000 20 900,000
52 975,000
17 NK-12/01 -3 900,000 - 2,700,000 23 900,000
100 975,000
19 F-IV-19/12 55 975,000 53,625,000 23 900,000
155 975,000
Balance
Total
99,000,000
67,500,000
67,500,000
50,700,000
43,200,000
50,700,000
43,200,000
50,700,000
43,200,000
50,700,000
18,000,000
50,700,000
20,700,000
97,500,000
20,700,000
151,125,000
 PT. ALUNA SEJAHTERA
TRIAL BALANCE
NOVEMBER, 30 2018 (In Rp)

ACC. NO ACCOUNT NAME DEBIT CREDIT

1-110 Cash in Bank 2,455,672,500

1-120 Petty Cash 50,167,400
1-130 Accounts Receivable 622,707,000
1-140 Allowance for Bad Debts 156,896,830
1-150 Merchandise Inventory 195,000,000
1-160 Office Supplies 50,126,500
1-170 Prepaid Insurance 246,750,000
1-180 Prepaid Rent
1-190 VAT (Value Added Tax) Receivable
1-191 VAT (Value Added Tax) In
1-192 Prepaid Income Tax Article 25 37,865,600
1-193 Investment 240,000,000
1-310 Land 7,500,000,000
1-320 Buildings 4,261,200,000
1-321 Acc. Depreciation - Buildings 1,047,545,000
1-330 Equipment 1,461,264,000
1-331 Acc. Depreciation - Equipment 898,068,500
1-340 Automobile 1,595,040,000
1-341 Acc. Depreciation - Automobile 980,285,000
2-110 Accounts Payable 453,513,750
2-120 Accrued Expense 86,346,250
2-130 VAT (Value Added Tax) Payable 64,552,100
2-131 VAT (Value Added Tax) Out
2-132 Income Tax Article 21 Payable 7,776,500
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable 6,150,250
2-135 Dividend Payable
2-136 Notes Payable
2-210 BNI'46 Loan 491,975,000
3-110 Stock Capital 3,990,000,000
3-130 Retained Earnings 8,794,525,750
3-140 Dividend
3-150 Income Summary
4-110 Sales 7,545,565,750
4-120 Sales Discount 98,478,950
4-130 Sales Return and Allowance 28,544,150
5-110 Cost of Merchandise Sold 3,701,556,800
6-110 Utilities Expense 69,561,500
6-120 Office Supplies Expense 45,603,500
6-130 Bad Debts Expense 110,331,280
6-140 Spoilage Expense 25,440,300
6-150 Depreciation Expense 545,506,500
6-160 Insurance Expense 148,050,000
6-170 Rent Expense
6-180 Wages and Salaries 896,024,250
6-190 Advertising Expense 52,322,900
6-200 Other Operating Expense 93,117,700
8-110 Interest Income 54,155,500
8-140 Freights Collected 45,825,700
8-150 Late Fees Collected 27,158,800
8-160 Dividend Revenue
9-110 Interest Expense 38,910,750
9-120 Bank Service Charges 28,513,150
9-140 Income Tax Article 4(2) Expense 20,334,950
9-145 Income Tax Expense
9-150 Late Fees Expenses 32,251,000
TOTAL 24,650,340,680 24,650,340,680
 Account Name : Dividend Revenue Account No : 8-160
Post Balance
Date Description Debet Credit
Ref Debit Credit

Account Name : Interest Expense Account No : 9-110

Post Balance
Date Description Debet Credit
Ref Debit Credit

Account Name : Bank Service Charges Account No : 9-120

Post Balance
Date Description Debet Credit
Ref Debit Credit

Account Name : Income Tax Article 4(2) Expense Account No : 9-140

Post Balance
Date Description Debet Credit
Ref Debit Credit

Account Name : Income Tax Expense Account No : 9-145

Post Balance
Date Description Debet Credit
Ref Debit Credit

Account Name : Late Fees Expenses Account No : 9-150

Post Balance
Date Description Debet Credit
Ref Debit Credit
 PT. ALUNA SEJAHTERA
UN ADJUSTED TRIAL BALANCE
DECEMBER, 31 2018 (In Rp)

ACC. NO ACCOUNT NAME DEBIT CREDIT

1-110 Cash in Bank
1-120 Petty Cash
1-130 Accounts Receivable
1-140 Allowance for Bad Debts
1-150 Merchandise Inventory
1-160 Office Supplies
1-170 Prepaid Insurance
1-180 Prepaid Rent
1-190 VAT (Value Added Tax) Receivable
1-191 VAT (Value Added Tax) In
1-192 Prepaid Income Tax Article 25
1-193 Investment
1-310 Land
1-320 Buildings
1-321 Acc. Depreciation - Buildings
1-330 Equipment
1-331 Acc. Depreciation - Equipment
1-340 Automobile
1-341 Acc. Depreciation - Automobile
2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT (Value Added Tax) Out
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
2-135 Dividend Payable
2-136 Notes Payable
2-210 BNI'46 Loan
3-110 Stock Capital
3-130 Retained Earnings
3-140 Dividend
3-150 Income Summary
4-110 Sales
4-120 Sales Discount
4-130 Sales Return and Allowance
5-110 Cost of Merchandise Sold
6-110 Utilities Expense
6-120 Office Supplies Expense
6-130 Bad Debts Expense
6-140 Spoilage Expense
6-150 Depreciation Expense
6-160 Insurance Expense
6-170 Rent Expense
6-180 Wages and Salaries
6-190 Advertising Expense
6-200 Other Operating Expense
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
8-160 Dividend Revenue
9-110 Interest Expense
9-120 Bank Service Charges
9-140 Income Tax Article 4(2) Expense
9-145 Income Tax Expense
9-150 Late Fees Expenses
TOTAL
 PT. ALUNA SEJAHTERA
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
December, 2018

Supplier Name : PT. RESIK Code : SUP-001

Post Balance
Date Description Debet Credit
Ref Debit Credit

Supplier Name : PT. ABADI KLINER Code : SUP-002

Post Balance
Date Description Debet Credit
Ref Debit Credit

Supplier Name : PT. VANERINDO Code : SPR-003

Post Balance
Date Description Debet Credit
Ref Debit Credit

Supplier Name : PT. VAKUUMBARU Code : SPR-004

Post Balance
Date Description Debet Credit
Ref Debit Credit
 PT. ALUNA SEJAHTERA
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2018 (In Rp)

Code Customer Doc. No Date Terms Balance

CUS-001 TOKO BERSIH JAYA

CUS-002 TOKO SARI APIK
CUS-003 TOKO KLINKLIN
CUS-004 TOKO KINCLONG
CUS-005 TOKO JAYA KILAP

Total Subsidiary Ledger

Balance - General Ledger
Difference

PT. ALUNA SEJAHTERA

ACCOUNTS PAYABLE SCHEDULE
December, 31 2018 (In Rp)

Code Supplier Doc. No Date Terms Balance

SUP-001 PT. RESIK
SUP-002 PT. ABADI KLINER
SUP-003 PT. VANERINDO
SUP-004 PT. VAKUUM BARU

Total - Subsidiary Ledger

Balance - General Ledger
Difference
 PT. ALUNA SEJAHTERA
MERCHANDISE INVENTORY SCHEDULE
December, 31 2018 (In Rp)

CODE PRODUCT QUANTITY COST / UNIT BALANCE

Total - Subsidiary Ledger

Balance - General Ledger
Difference
 PT. ALUNA SEJAHTERA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2018 (In Rp)

Post
Date Doc. No Description Debit Credit
Ref.
Dec 31 Depreciation Expense 49,591,500
2018 Acc.Depr - Building 17,755,000
Acc.Depr - Equipment 15,221,500
Acc. Depr- Automobile 16,615,000
31 Utilities Expense 4,895,650
Accrued Expense 4,895,650
31 Office Supplies Expense 17,231,250
Office Supplies 17,231,250
31 VAT Receivable 5,325,750
VAT OUT 21,336,750
VAT IN 26,662,500
31 Wages & Salaries Expense 89,685,600
Income Tax Article 21 Payable 8,228,850
Accrued Expense 81,456,750

TOTAL 188,066,500 188,066,500

 PT. ALUNA SEJAHTERA
WORKING SHEET
December, 31 2018 (In Rp)

Acc. Trial Balance Adjusting Entries Adjusted Trial Balance Income Statement Statement of Financial Position
Description
No Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1-110 Cash in Bank 2,705,102,090 2,705,102,090 2,705,102,090
1-120 Petty Cash 45,889,300 45,889,300 45,889,300
1-130 Accounts Receivable 370,177,250 370,177,250 370,177,250
1-140 Allowance for Bad Debts 156,896,830 156,896,830 156,896,830
1-150 Merchandise Inventory 307,325,000 307,325,000 307,325,000
1-160 Office Supplies 50,126,500 17,231,250 32,895,250 32,895,250
1-170 Prepaid Insurance 246,750,000 246,750,000 246,750,000
1-180 Prepaid Rent 66,000,000 66,000,000 66,000,000
1-190 VAT (Value Added Tax) Receivable - 5,325,750 5,325,750 5,325,750
1-191 VAT (Value Added Tax) In 26,662,500 26,662,500 - -
1-192 Prepaid Income Tax Article 25 37,865,600 37,865,600 37,865,600
1-193 Investment 240,000,000 240,000,000 240,000,000
1-310 Land 7,500,000,000 7,500,000,000 7,500,000,000
1-320 Buildings 4,261,200,000 4,261,200,000 4,261,200,000
1-321 Acc. Depreciation - Buildings 1,047,545,000 17,755,000 1,065,300,000 1,065,300,000
1-330 Equipment 1,461,264,000 1,461,264,000 1,461,264,000
1-331 Acc. Depreciation - Equipment 898,068,500 15,221,500 913,290,000 913,290,000
1-340 Automobile 1,595,040,000 1,595,040,000 1,595,040,000
1-341 Acc. Depreciation - Automobile 980,285,000 16,615,000 996,900,000 996,900,000
2-110 Accounts Payable 580,534,750 580,534,750 580,534,750
2-120 Accrued Expense 86,346,250 86,352,400 172,698,650 172,698,650
2-130 VAT (Value Added Tax) Payable 64,552,100 64,552,100 64,552,100
2-131 VAT (Value Added Tax) Out 21,336,750 21,336,750 - -
2-132 Income Tax Article 21 Payable 7,776,500 8,228,850 16,005,350 16,005,350
2-133 Income Tax Article 23 Payable - - -
2-134 Income Tax Article 25/29 Payable 6,150,250 6,150,250 6,150,250
2-135 Dividend Payable - - -
2-136 Notes Payable - - -
2-210 BNI'46 Loan 491,975,000 491,975,000 491,975,000
3-110 Stock Capital 3,990,000,000 3,990,000,000 3,990,000,000
3-130 Retained Earnings 8,794,525,750 8,794,525,750 8,794,525,750
3-140 Dividend - - -
3-150 Income Summary - - -
4-110 Sales 7,765,244,500 7,765,244,500 7,765,244,500
4-120 Sales Discount 104,016,860 104,016,860 104,016,860
4-130 Sales Return and Allowance 34,855,400 34,855,400 34,855,400
5-110 Cost of Merchandise Sold 3,855,856,800 3,855,856,800 3,855,856,800
6-110 Utilities Expense 69,561,500 4,895,650 74,457,150 74,457,150
6-120 Office Supplies Expense 45,603,500 17,231,250 62,834,750 62,834,750
Acc. Trial Balance Adjusting Entries Adjusted Trial Balance Income Statement Statement of Financial Position
Description
No Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
6-130 Bad Debts Expense 110,331,280 110,331,280 110,331,280
6-140 Spoilage Expense 25,440,300 25,440,300 25,440,300
6-150 Depreciation Expense 545,506,500 49,591,500 595,098,000 595,098,000
6-160 Insurance Expense 148,050,000 148,050,000 148,050,000
6-170 Rent Expense - - -
6-180 Wages and Salaries 896,024,250 89,685,600 985,709,850 985,709,850
6-190 Advertising Expense 52,322,900 52,322,900 52,322,900
6-200 Other Operating Expense 97,395,800 97,395,800 97,395,800
8-110 Interest Income 54,155,500 54,155,500 54,155,500
8-140 Freights Collected 45,825,700 45,825,700 45,825,700
8-150 Late Fees Collected 27,158,800 27,158,800 27,158,800
8-160 Dividend Revenue - - -
9-110 Interest Expense 38,910,750 38,910,750 38,910,750
9-120 Bank Service Charges 28,513,150 28,513,150 28,513,150
9-140 Income Tax Article 4(2) Expense 20,334,950 20,334,950 20,334,950
9-145 Income Tax Expense - - -
9-150 Late Fees Expenses 32,251,000 32,251,000 32,251,000
6,266,378,940 7,892,384,500 18,874,834,240 17,248,828,680
Net Income / Net Loss 1,626,005,560 1,626,005,560
Total 25,018,377,180 25,018,377,180 188,066,500 188,066,500 25,141,213,180 25,141,213,180 7,892,384,500 7,892,384,500 18,874,834,240 18,874,834,240
 PT. ALUNA SEJAHTERA
INCOME STATEMENT
For the Year Ended December, 31 2018
(In Rp)

Income :
Sales 7,765,244,500
Sales Discount 104,016,860
Sales Return and Allowance 34,855,400
138,872,260 -
Total Pendapatan 7,626,372,240

Cost Of Merchandise Sold

Cost Of Merchandise Sold 3,855,856,800

Expense :
Utilities Expense 74,457,150
Office Supplies Expense 62,834,750
Bad Debts Expense 110,331,280
Spoilage Expense 25,440,300
Depreciation Expense 595,098,000
Insurance Expense 148,050,000
Rent Expense -
Wages and Salaries 985,709,850
Advertising Expense 52,322,900
Other Operating Expense 97,395,800
Total Expense 2,151,640,030

Other Revenue :
Interest Income 54,155,500
Freights Collected 45,825,700
Late Fees Collected 27,158,800
Dividend Revenue -

Other Expense :
Interest Expense 38,910,750
Bank Service Charges 28,513,150
Income Tax Article 4(2) Expense 20,334,950
Income Tax Expense -
Late Fees Expenses 32,251,000
Total Other Expense - 120,009,850
TOTAL 1,626,005,560
 PT. ALUNA SEJAHTERA
CHANGES OF EQUITY STATEMENT
For The Year Ended December, 31 2018 (In Rp)

RETAINED
DESCRIPTION STOCK CAPITAL EQUITY
EARNING

Retained Earning, 1 Dec 2018 3,990,000,000 8,794,525,750 12,784,525,750

Net Income 1,626,005,560

Retained Earning, 31 Dec 2018 3,990,000,000 10,420,531,310 12,784,525,750

 PT. ALUNA SEJAHTERA
STATEMENT OF FINANCIAL POSITION
Per December, 31 2018 (In Rp)

AKTIVA PASSIVA
a. Aktiva Lancar a. Current Labilities
Cash in Bank 2,705,107,090 Accounts Payable 580,534,750
Petty Cash 45,889,300 Accrued Expense 172,698,650
Accounts Receivable 370,177,250 VAT (Value Added Tax) Payable 64,552,100
Allowance for Bad Debts - 156,896,830 VAT (Value Added Tax) Out -
Merchandise Inventory 307,325,000 Income Tax Article 21 Payable 16,005,350
Office Supplies 32,895,250 Income Tax Article 23 Payable -
Prepaid Insurance 246,750,000 Income Tax Article 25/29 Payable 6,150,250
Prepaid Rent 66,000,000 Dividend Payable -
VAT (Value Added Tax) Receivable 5,325,750 Notes Payable -
VAT (Value Added Tax) In -
Prepaid Income Tax Article 25 37,865,600 b.Long Term Liabilities
Investment 240,000,000 BNI'46 Loan 491,975,000
TOTAL AKTIVA LANCAR 3,900,433,410
b. Aktiva Tetap
Land 7,500,000,000
Buildings 4,261,200,000 c. Equity
Acc. Depreciation - Buildings - 1,065,300,000 Stock Capital 3,990,000,000
Equipment 1,461,264,000 Retained Earnings 10,420,531,310
Acc. Depreciation - Equipment - 913,290,000
Automobile 1,595,040,000
Acc. Depreciation - Automobile - 996,900,000
TOTAL AKTIVA TETAP 11,842,014,000
TOTAL AKTIVA 15,742,447,410 TOTAL PASIVA 15,742,447,410
 PT. ALUNA SEJAHTERA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2018 (In Rp)

Post
Date Description Debit Credit
Ref.
2018 31 Sales 7,765,244,500
Dec Interest Income 54,155,500
Freight Colected 45,825,700
Late Fees Colected 27,198,800
Income Summary 7,892,424,500
(Menutup Akun Pendapatan)
31 Income Summary 6,266,418,940
Sales Discount 104,016,860
Sales Return and Allowance 34,855,400
Cost of Merchandise Sold 3,855,856,800
Utilities Expense 74,497,150
Office Supplies Expense 62,834,750
Bad Debts Expense 110,331,280
Spoilage Expense 25,440,300
Depreciation Expense 595,098,000
Insurance Expense 148,050,000
Wages and Salaries 985,709,850
Advertising Expense 52,322,900
Other Operating Expense 97,395,800
Interest Expense 38,910,750
Bank Service Charges 28,513,150
Income Tax Article 4(2) Expense 20,334,950
Late Fees Expenses 32,251,000
(Untuk Menutup Akun Beban)
Income Summary 1,626,005,560
Retained Earnings 1,626,005,560
(Menutup Akun Ikhtisar Laba Rugi)
Total 15,784,849,000 15,784,849,000

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
 PT. ALUNA SEJAHTERA
CASH FLOW STATEMENT
For The Year Ended December, 31 2018 (In Rp)
 PT. ALUNA SEJAHTERA
TRIAL BALANCE AFTER CLOSING
DECEMBER, 31 2018 (In Rp)

ACC. NO ACCOUNT NAME DEBIT CREDIT