PT SEMESTA

Sales Journal
December 2018

Debit

DATE DOC. NO. Customer's Account Receivable

11300
 PT SEMESTA
Sales Journal
December 2018

Debit Credit
Cost Of Merchandise Merchandise
Sales VAT Out
Sold Inventory
51100 41100 21300 11500

-
Keterangan Nama
Tanggal dan paraf

Dibuat oleh

Direview oleh
 PT SEMESTA
Purchase Journal
December 2018

DEBIT

DATE DOC. NO. VENDOR'S Merchandise Inventory

11500

Keterangan

Dibuat oleh

Direview oleh
al

DEBIT CREDIT

VAT In Account Payable

11900 21100

Nama Tanggal dan Paraf

 C

DATE DOC. NO. ACCOUNT CREDITED Sales Discount

41200
 PT SEMESTA
Cash Receipt Journal
December 2018

DEBIT
OTHER
Cash In Bank BNI
ACCT NO. Account Debited AMOUNT

11200

-
Keterangan Nama

Dibuat oleh

Direview oleh
 Page :

CREDIT
OTHER
Account Receivable
ACCT NO. AMOUNT

11300

Nama Tanggal dan paraf

 PT
Cash Pa
Decem
DEBIT
Docoument
DATE ACCOUNT DEBITED
Number Account Payable
 PT SEMESTA
Cash Payment Journal
December 2018
DEBIT CREDIT
OTHER OTHER
Cash In Bank BNI
Acc No Acc No
AMOUNT

Keterangan Nama

Dibuat oleh

Direview oleh
 Page :
CREDIT
OTHER
Acct Name
AMOUNT

Tanggal dan paraf

 PT SEMESTA
Memorial Journal
December 2018

DATE DOC. NO. ACCOUNT NAME AND DECSRIPTION

Jumlah

Keterangan

Dibuat oleh

Direview oleh
 PT SEMESTA
emorial Journal
mber 2018 Page :

ACC NO. DEBIT CREDIT

Nama Tanggal dan paraf

 PT SEMESTA
RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 -
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PT SEMESTA
GENERAL LEDGER

Account: Petty Cash

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Cash In Bank BNI

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Account Receivable

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Allowances of Doubtful Debt

 Account: Allowances of Doubtful Debt

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Merchandise Inventory

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Office Supplies

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Prepaid Insurance

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Prepaid Rent

Date Description Ref. Debit

Dec 1 Opening Balance

Account: VAT In

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Prepaid Income Taxes

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Investment

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Land

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Building

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Acc Depr Building

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Vehicles

Date Description Ref. Debit

 Date Description Ref. Debit

Dec 1 Opening Balance

Account: Acc Depr Vehicles

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Equipment

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Acc Depr Equipment

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Account Payable

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Accrued Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: VAT Out

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Income Taxes Payable (21)

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Income Taxes 23 Payable

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Income Taxes Payable 25

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Devidend Payable

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Bank Jateng Loan

Date Description Ref. Debit

 Date Description Ref. Debit

Dec 1 Opening Balance

Account: Capital Stock

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Devidend

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Additional Paid In Capital

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Retained Earnings

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Income Summary

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Sales

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Sales Discount

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Sales Return

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Cost Of Merchandise Sold

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Purchases Discount

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Utilities Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Office Supplies Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Doubftul Debts

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Spoilage Expense

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Depreciation Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Insurance Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Rent Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Wages and Salaries

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Advertising Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Other Operating Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Interest Income

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Freights Collected

Date Description Ref. Debit

Dec 1 Opening Balance

 Account: Late Fees Collected

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Devidend Income

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Gain (Loss) on sales Of Fixed Assets

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Interest Expense

 Account: Interest Expense

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Bank Service Charge

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Income Taxes Expense article 4(2)

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Income Taxes Expense

Date Description Ref. Debit

Dec 1 Opening Balance

MESTA
LEDGER

Account Number:
GENERAL LEDGER
11100
Balance
Credit
Debit Credit
10,000,000 -

Account Number:
GENERAL LEDGER
11200
Balance
Credit
Debit Credit
584,747,614 -

Account Number:
GENERAL LEDGER
11300
Balance
Credit
Debit Credit
1,027,460,000 -

Account Number:
GENERAL LEDGER
 GENERAL LEDGER
11400
Balance
Credit
Debit Credit
- 96,240,400

Account Number:
GENERAL LEDGER
11500
Balance
Credit
Debit Credit
630,440,000 -

Account Number:
GENERAL LEDGER
11600
Balance
Credit
Debit Credit
9,642,500 -

Account Number:
GENERAL LEDGER
11700
Balance
Credit
Debit Credit
3,120,000 -
 Account Number:
GENERAL LEDGER
11800
Balance
Credit
Debit Credit
6,500,000 -

Account Number:
GENERAL LEDGER
11900
Balance
Credit
Debit Credit
78,904,000 -

Account Number:
GENERAL LEDGER
11902
Balance
Credit
Debit Credit
108,631,600 -

Account Number:
GENERAL LEDGER
12100
Balance
Credit
Debit Credit
986,425,000 -
 Account Number:
GENERAL LEDGER
13100
Balance
Credit
Debit Credit
1,500,000,000 -

Account Number:
GENERAL LEDGER
13200
Balance
Credit
Debit Credit
750,000,000 -

Account Number:
GENERAL LEDGER
13201
Balance
Credit
Debit Credit
- 150,000,000

Account Number:
GENERAL LEDGER
13300
Balance
Credit
Credit
Debit Credit
279,000,000 -

Account Number:
GENERAL LEDGER
13301
Balance
Credit
Debit Credit
- 104,625,000

Account Number:
GENERAL LEDGER
13400
Balance
Credit
Debit Credit
154,200,000 -

Account Number:
GENERAL LEDGER
13401
Balance
Credit
Debit Credit
- 30,840,000
 Account Number:
GENERAL LEDGER
21100
Balance
Credit
Debit Credit
- 880,175,000

Account Number:
GENERAL LEDGER
21200
Balance
Credit
Debit Credit
- 52,620,000

Account Number:
GENERAL LEDGER
21300
Balance
Credit
Debit Credit
- 103,116,000

Account Number:
GENERAL LEDGER
21302
Balance
Credit
Debit Credit
- 1,849,000
 Account Number:
GENERAL LEDGER
21303
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21304
Balance
Credit
Debit Credit
- 9,875,600

Account Number:
GENERAL LEDGER
21305
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
22100
Balance
Credit
Credit
Debit Credit
- 256,840,000

Account Number:
GENERAL LEDGER
31100
Balance
Credit
Debit Credit
- 1,575,000,000

Account Number:
GENERAL LEDGER
31200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
31300
Balance
Credit
Debit Credit
- 305,000,000
 Account Number:
GENERAL LEDGER
31400
Balance
Credit
Debit Credit
- 1,405,280,642

Account Number:
GENERAL LEDGER
31500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
41100
Balance
Credit
Debit Credit
- 11,245,860,000

Account Number:
GENERAL LEDGER
41200
Balance
Credit
Debit Credit
179,933,760 -
 Account Number:
GENERAL LEDGER
41300
Balance
Credit
Debit Credit
263,200,000 -

Account Number:
GENERAL LEDGER
51100
Balance
Credit
Debit Credit
8,777,240,000 -

Account Number:
GENERAL LEDGER
51200
Balance
Credit
Debit Credit
- 98,000,000

Account Number:
GENERAL LEDGER
61100
Balance
Credit
Debit Credit
 35,420,000 -

Account Number:
GENERAL LEDGER
61200
Balance
Credit
Debit Credit
249,874,000 -

Account Number:
GENERAL LEDGER
61300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61400
Balance
Credit
Debit Credit
23,920,000 -
 Account Number:
GENERAL LEDGER
61500
Balance
Credit
Debit Credit
80,478,750 -

Account Number:
GENERAL LEDGER
61600
Balance
Credit
Debit Credit
34,320,000 -

Account Number:
GENERAL LEDGER
61700
Balance
Credit
Debit Credit
71,500,000 -

Account Number:
GENERAL LEDGER
61800
Balance
Credit
Debit Credit
406,780,000 -
 Account Number:
GENERAL LEDGER
61900
Balance
Credit
Debit Credit
15,720,000 -

Account Number:
GENERAL LEDGER
62000
Balance
Credit
Debit Credit
26,540,750 -

Account Number:
GENERAL LEDGER
81100
Balance
Credit
Debit Credit
- 11,375,260

Account Number:
GENERAL LEDGER
81200
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
81300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
 GENERAL LEDGER
91100
Balance
Credit
Debit Credit
21,777,888 -

Account Number:
GENERAL LEDGER
91200
Balance
Credit
Debit Credit
2,164,800 -

Account Number:
GENERAL LEDGER
92100
Balance
Credit
Debit Credit
8,756,240 -

Account Number:
GENERAL LEDGER
92200
Balance
Credit
Debit Credit
- -
 PT SEMESTA
TRIAL BALANCE
December 31, 2018

ACCOUNT NO. ACCOUNT NAME DEBIT

11100 Petty Cash

11200 Cash In Bank BNI
11300 Account Receivable
11400 Allowances of Doubtful Debt
11500 Merchandise Inventory
11600 Office Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 VAT In
11902 Prepaid Income Taxes
12100 Investment
13100 Land
13200 Building
13201 Acc Depr Building
13300 Vehicles
13301 Acc Depr Vehicles
13400 Equipment
13401 Acc Depr Equipment
21100 Account Payable
21200 Accrued Expense
21300 VAT Out
21302 Income Taxes Payable (21)
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25
21305 Devidend Payable
22100 Bank Jateng Loan
31100 Capital Stock
31200 Devidend
31300 Additional Paid In Capital
31400 Retained Earnings
31500 Income Summary
41100 Sales
41200 Sales Discount
41300 Sales Return
51100 Cost Of Merchandise Sold
51200 Purchases Discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Doubftul Debts
61400 Spoilage Expense
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries
61900 Advertising Expense
62000 Other Operating Expense
81100 Interest Income
81200 Freights Collected
81300 Late Fees Collected
81400 Devidend Income
81500 Gain (Loss) on sales Of Fixed Assets
91100 Interest Expense
91200 Bank Service Charge
92100 Income Taxes Expense article 4(2)
92200 Income Taxes Expense

Amount
CREDIT
 PT SEMESTA
Memorial Journal (ADJUSTMENT)
December 2018

DATE DOC. NO ACCOUNT NAME AND DECSRIPTION

SEMESTA
rnal (ADJUSTMENT)
mber 2018 Page :

REF DEBIT CREDIT

 PT SEMESTA
GENERAL LEDGER

Account: Petty Cash

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Cash In Bank BNI

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Account Receivable

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Allowances of Doubtful Debt

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Merchandise Inventory

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Office Supplies

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Prepaid Insurance

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Prepaid Rent

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: VAT In

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Prepaid Income Taxes

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Investment

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Land

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Building

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Acc Depr Building

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Vehicles

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Acc Depr Vehicles

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Equipment

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Acc Depr Equipment

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Account Payable

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Accrued Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: VAT Out

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Income Taxes Payable (21)

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Income Taxes 23 Payable

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Income Taxes Payable 25

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Devidend Payable

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Bank Jateng Loan

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Capital Stock

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Devidend
 Account: Devidend

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Additional Paid In Capital

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Retained Earnings

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Income Summary

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Sales

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Sales Discount

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Sales Return

Date Description Ref. Debit

Dec 1 Opening Balance

Account: Cost Of Merchandise Sold

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Purchases Discount

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Utilities Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Office Supplies Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Doubftul Debts

 Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Spoilage Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Depreciation Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Depreciation Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Insurance Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Rent Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Wages and Salaries

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Advertising Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Other Operating Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Interest Income

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Freights Collected

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Late Fees Collected

 Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Devidend Income

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Gain (Loss) on sales Of Fixed Assets

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Interest Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Bank Service Charge

Date Description Ref. Debit

Dec 31 Opening Balance a

Account: Income Taxes Expense article 4(2)

Date Description Ref. Debit

Dec 31 Opening Balance a

 Account: Income Taxes Expense

Date Description Ref. Debit

Dec 31 Opening Balance a

 PT SEMESTA
GENERAL LEDGER

Account Number:
GENERAL LEDGER
11100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11500
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
11600
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11700
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11800
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11900
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
11902
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
12100
Balance
Credit
Debit Credit
 - -

Account Number:
GENERAL LEDGER
13100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
13200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
13201
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
13300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
13301
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
13400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
13401
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21302
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
21303
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21304
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
21305
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
22100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
31100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
 GENERAL LEDGER
31200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
31300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
31400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
31500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
41100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
41200
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
41300
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
51100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
51200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61300
 Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61600
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61700
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
61800
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
61900
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
62000
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81300
 Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81400
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
81500
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
91100
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
91200
Balance
Credit
Debit Credit
- -

Account Number:
GENERAL LEDGER
92100
Balance
Credit
Debit Credit
- -
 Account Number:
GENERAL LEDGER
92200
Balance
Credit
Debit Credit
- -
 Trial Balance
Acc. No. ACCOUNT NAME
DEBIT
11100 Petty Cash
11200 Cash In Bank BNI
11300 Account Receivable
11400 Allowances of Doubtful Debt
11500 Merchandise Inventory
11600 Office Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 VAT In
11902 Prepaid Income Taxes
12100 Investment
13100 Land
13200 Building
13201 Acc Depr Building
13300 Vehicles
13301 Acc Depr Vehicles
13400 Equipment
13401 Acc Depr Equipment
21100 Account Payable
21200 Accrued Expense
21300 VAT Out
21302 Income Taxes Payable (21)
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25
21305 Devidend Payable
22100 Bank Jateng Loan
31100 Capital Stock
31200 Devidend
31300 Additional Paid In Capital
31400 Retained Earnings
Jumlah Yang Dipindahkan

Trial Balance
Acc. No. ACCOUNT NAME
DEBIT
Jumlah Yang Dipindahkan
41100 Sales
41200 Sales Discount
41300 Sales Return
51100 Cost Of Merchandise Sold
51200 Purchases Discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Doubftul Debts
61400 Spoilage Expense
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries
61900 Advertising Expense
62000 Other Operating Expense
81100 Interest Income
81200 Freights Collected
81300 Late Fees Collected
81400 Devidend Income
81500 Gain (Loss) on sales Of Fixed Assets
91100 Interest Expense
91200 Bank Service Charge
92100 Income Taxes Expense article 4(2)
92200 Income Taxes Expense

31500 Income Summary

 PT SEMESTA
worksheet desember 2018
Trial Balance Adjusting Journal Entries Adjusted Trial Balance
CREDIT DEBIT CREDIT DEBIT

Trial Balance Adjusting Journal Entries Adjusted Trial Balance

CREDIT DEBIT CREDIT DEBIT
A
r 2018
Adjusted Trial Balance Income Summary Balance Sheet
CREDIT DEBIT CREDIT DEBIT

Adjusted Trial Balance Income Summary Balance Sheet

CREDIT DEBIT CREDIT DEBIT
Balance Sheet
CREDIT

Balance Sheet
CREDIT
 PT SEMESTA
INCOME STATEMENT
For The Year Ended, December, 31, 2018
Sales
Sales Discount
Sales Return
Net Sales
Cost Of Merchandise Sold
Purchases Discount
Cost Of Goods Sold
Gross Profit
Operating Expense
Utilities Expense
Office Supplies Expense
Doubftul Debts
Spoilage Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Advertising Expense
Other Operating Expense
Amount
Operating Profit
Other Income/Expense
Other Income
Interest Income
Freights Collected
Late Fees Collected
Devidend Income
Amount
Other Expense
Gain (Loss) on sales Of Fixed Assets
Interest Expense
Bank Service Charge
Amount
Total Other Income/ Expense
Earning Before Taxes
Taxes
Income Taxes Expense article 4(2)
Income Taxes Expense
Amount
Earning After Taxes
018
 PT SEMESTA
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2018

Description Capital Stock Additional Paid In Capital

Balance at december, 31, 2017

Isuance Capital
Net Income
Dividen

Balance Sheet December, 31, 2018

TA
NGE EQUITY
DECEMBER 2018

Retained Earning Total

 PT SEMESTA
BALANCE SHEET
AS AT DECEMBER, 31, 2018 and 2017

ASSETS 2018 2017

Current Assets
Petty Cash 9,000,000
Cash In Bank BNI 381,973,692
Account Receivable 1,400,000,000
Allowances of Doubtful Debt (96,240,400)
Merchandise Inventory 526,560,000
Office Supplies 10,000,000
Prepaid Insurance 37,440,000
Prepaid Rent 78,000,000
VAT In 65,765,000
Prepaid Income Taxes -

Amount 2,412,498,292
Non Current Assets
Investment 736,425,000
Land 1,500,000,000
Building 750,000,000
Acc Depr Building (115,625,000)
Vehicles 279,000,000
Acc Depr Vehicles (72,656,250)
Equipment 154,200,000
Acc Depr Equipment (16,705,000)
Amount 3,214,638,750
Total Assets 5,627,137,042
 PT SEMESTA
BALANCE SHEET
DECEMBER, 31, 2018 and 2017

LIABILITIES & EQUITIES 2018 2015

Current Liabilities
Account Payable 1,987,181,000
Accrued Expense 59,980,000
VAT Out 90,650,000
Income Taxes Payable (21) 1,576,000
Income Taxes 23 Payable -
Income Taxes Payable 25 75,000,000
Devidend Payable 150,000,000

Amount 2,364,387,000
Long Term Debts
Bank Jateng Loan 387,469,400
Equities
Capital Stock 1,225,000,000
Additional Paid In Capital 245,000,000
Retained Earnings 1,405,280,642
Amount 2,875,280,642

Total Liabilities & Equites 5,627,137,042

 PT SEMESTA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2018

OPERATING ACTIVITIES
Earning After Taxes
Doubftul Debts
Depreciation Expense
Gain (Loss) on sales Of Fixed Assets
Account Receivable
Merchandise Inventory
Office Supplies
Prepaid Insurance
Prepaid Rent
VAT In
Prepaid Income Taxes
Account Payable
Accrued Expense
VAT Out
Income Taxes Payable (21)
Income Taxes 23 Payable
Income Taxes Payable 25
Devidend Payable
Net Cash Flow from Operating Activities
INVESTING ACTIVITIES
Purchases Invesment
Sales Of Vehicles
Purchases Vehicles

Net Cash Flow Used to Investing Activities

FINANCING ACTIVITIES
Cash payment Bank Loan
Isuance Capital Stock
Isuance Capital Stock
Peyment of Devidend
Net Cash Flow from Financing Activities

Change Cash & Equivalent Cash

Cash & Equivalent Cash, december, 31, 2015
Cash & Equivalent Cash, december, 31, 2016
018
-
 PT SEMESTA
Memorial Journal (CLOSING ENTRY)
December 2018

DOC.
DATE DESCRIPTION
NO.
MESTA
(CLOSING ENTRY)
ber 2018 Page :

REF DEBIT CREDIT

 PT SEMESTA
CLOSING BALANCE
December 31, 2018

ACCOUNT
ACCOUNT NAME DEBIT
NO.
11100 Petty Cash
11200 Cash In Bank BNI
11300 Account Receivable
11400 Allowances of Doubtful Debt
11500 Merchandise Inventory
11600 Office Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 VAT In
11902 Prepaid Income Taxes
12100 Investment
13100 Land
13200 Building
13201 Acc Depr Building
13300 Vehicles
13301 Acc Depr Vehicles
13400 Equipment
13401 Acc Depr Equipment
21100 Account Payable
21200 Accrued Expense
21300 VAT Out
21302 Income Taxes Payable (21)
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25
21305 Devidend Payable
22100 Bank Jateng Loan
31100 Capital Stock
31200 Devidend
31300 Additional Paid In Capital
31400 Retained Earnings

Amount
E

CREDIT