Linda12ak (Ptcahaya)

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PT CAHAYA

POST CLOSING TRIAL BALANCE


DECEMBER 31, 2018

ACCOUNT DEBIT CREDIT


ACCOUNT NAME
NUMBER Rp Rp
PT CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

EVIDENCE ACC DEBIT


DATE DESCRIPTION
NUMBER REF Rp
2018 31 BM12-3 Depretation Expense 6-2700 1,800,000.00
dec Building Acumulated Depr 1-3220
Equipment Acumulated Depr 1-3420

31 BM12-4 Supplies Expense 6-2400 Rp 11,550,000


Supplies 1-1320

Insurance Expense 6-2800 1,500,000.00


Prepid Insurance 1-1420

31 BM12-6 PPN Outcome 2-1310 166,350,000.00


PPN Income 2-1320
PPN Payable 2-1213

Income Tax Expense 9-3000 12,989,000.00


Income Tax Payable 2-1212

194,189,000.00
PT CAHAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2018

CREDIT
Rp

1,000,000.00
(800,000.00)

Rp 11,550,000

1,500,000.00

119,360,000.00
46,990,000.00

12,989,000.00

192,589,000.00
PT CAHAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2015

Rp Rp
DESCRIPTION
PT CAHAYA
CLOSING ENTRIES
DECEMBER 31, 2018

POS DEBIT CREDIT


DATE DESCRIPTION
REF Rp Rp
PT CAHAYA
PROFIT AND LOSS
DECEMBER 31, 2018

DESCRIPTION Accounting (PSAK )


PT CAHAYA

WORKSHEET

DECEMBER 31, 2018

Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
PT CAHAYA
BALANCE SHEET
DECEMBER 31, 2018

ASSETS LIABILITY AND EQUITY


BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp
PT CAHAYA
STATEMENT OF CASH FLOW
PER 31 DECEMBER 2018

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