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NO.

AKUN KETERANGAN
101-01 Kas besar (cash on hand )
102-02 Kas kecil (petty cash )
102-01 Bank BCA_01
102-02 Bank BCA_02
102-03 Bank Mandiri
103-01 Deposito berjangka (time deposits )
104-01 Piutang usaha (trade receivables )
104-02 Piutang lain-lain (other receivables )
105-01 Persediaan barang dagang (merchandise inventories )
106-01 Sewa dibayar dimuka (prepaid rent )
106-02 Asuransi dibayar dimuka (prepaid insurance )
106-03-01 Pajak dibayar dimuka-22 (prepaid taxes-22 )
106-03-02 Pajak dibayar dimuka-23 (prepaid taxes-23 )
106-03-03 Pajak dibayar dimuka-25 (prepaid taxes-25 )
106-03-04 PPN masukan (Value Added Tax-in )
108-00 Perlengkapan kantor (office supplies )
111-00 Investasi (investment )
201-01 Tanah (landrights )
202-01 Bangunan dan prasarana (building and improvement )
202-02 Akumulasi penyusutan (accumulated depreciation )
203-01 Kendaraan bermotor (transportation equipments )
203-02 Akumulasi penyusutan (accumulated depreciation)
204-01 Peralatan kantor dan pabrik (office and factory equipments )
204-02 Akumulasi penyusutan (accumulated depreciation)
301-01 Utang usaha (accounts payable )
302-01 Utang lain-lain (other payables )
303-01-01 Utang pajak-21 (taxes payables-income tax 21 )
303-01-02 Utang pajak-23 (taxes payables-income tax 23 )
303-01-03 Utang pajak-25 (taxes payables-income tax 25 )
303-01-04 PPN keluaran (Value Added Tax-out )
304-01 Beban yang masih harus dibayar (accrued expenses )
310-01 Utang sewa guna usaha - jangka pendek (obligation under capital lease - current term)
310-02 Utang bank - jangka pendek (bank loans - current term)
311-00 Kewajiban pajak tangguhan (deferred tax liabilities )
410-01 Utang sewa guna usaha - jangka panjang (obligation under dcapital lease - long term)
410-02 Utang bank - jangka panjang (bank loans - long term)
501-00 Modal saham (share capital )
601-00 Saldo laba (retained earnings )
701-00 Penjualan (sales )
702-00 Retur penjualan (sales return and allowance )
703-00 Diskon penjualan (discount)
801-00 Biaya pokok penjualan (cost of sale )
31 DESEMBER 2012 DAN 2011
NERACA SALDO
830-01 Gaji (salaries )
830-02 Promosi (promotion )
830-03 Perjalanan dinas dan akomodasi (travel and accommodation )
830-04 Pemeliharaan dan reparasi (repair and maintenance )
830-05 Jasa profesional (professional fee )
830-06 Asuransi (insurance )
830-07 Jamuan dan representasi (entertainment and representation )
830-08 Sewa guna usaha (leasing )
830-09 Perlengkapan kantor (office supplies )
830-10 Telepon, faks dan pos (telephone, facsimile, and postage )
830-11 Listrik dan air (utility )
830-12 Penyusutan (depreciation )
830-13 Piutang tak tertagih (bad debts )
830-14 Sewa (rent )
830-15 Lain-lain (others )
902-01 Beban bunga (interest expenses )
910-00 Laba/rugi aset tetap (gain/loss of fixed assets )
920-00 Laba/rugi valuta asing (gain/loss of foreign exchanges )
901-01 Pendapatan bunga (interest incomes )
930-01 Beban pajak penghasilan (corporate income tax )
930-02 Beban/pendapatan pajak tangguhan (deferred tax expense/income )
605-00 Dividen (dividends )
2012
Dr (Cr)
2011
Dr (Cr)
23,262,000 IDR 12,000,000 IDR
1,875,000 IDR 1,875,000 IDR
156,150,225 IDR 235,500,000 IDR
37,593,938 IDR 31,043,025 IDR
191,250,000 IDR 150,000,000 IDR
291,750,000 IDR 300,000,000 IDR
1,348,087,875 IDR 1,274,688,447 IDR
22,410,000 IDR 35,389,443 IDR
1,773,087,875 IDR 1,704,000,000 IDR
30,000,000 IDR - IDR
4,500,000 IDR - IDR
- IDR - IDR
- IDR - IDR
- IDR - IDR
- IDR - IDR
8,876,250 IDR 11,250,000 IDR
515,625,000 IDR 386,250,000 IDR
1,162,500,000 IDR 1,162,500,000 IDR
975,000,000 IDR 975,000,000 IDR
(136,249,950) IDR (101,562,450) IDR
432,750,000 IDR 432,750,000 IDR
(245,274,900) IDR (156,024,900) IDR
57,750,000 IDR 29,250,000 IDR
(18,863,100) IDR (15,412,500) IDR
(431,250,000) IDR (631,888,509) IDR
(168,750,000) IDR (144,931,085) IDR
(12,422,850) IDR (10,466,885) IDR
- IDR - IDR
(28,542,900) IDR (38,222,100) IDR
(9,524,850) IDR (8,841,936) IDR
(136,500,000) IDR (139,500,000) IDR
- IDR - IDR
- IDR - IDR
(8,508,489) IDR (5,544,294) IDR
- IDR - IDR
- IDR - IDR
(1,500,000,000) IDR (1,500,000,000) IDR
(3,989,101,256) IDR (3,280,450,779) IDR
(8,329,500,000) IDR (8,605,877,025) IDR
82,570,500 IDR 23,480,250 IDR
16,641,000 IDR - IDR
6,943,046,000 IDR 6,865,914,293 IDR
31 DESEMBER 2012 DAN 2011
NERACA SALDO
615,000,000 IDR 600,000,000 IDR
- IDR 3,859,380 IDR
3,900,000 IDR 1,800,000 IDR
27,937,500 IDR 14,467,500 IDR
30,653,100 IDR - IDR
- IDR 3,000,000 IDR
37,500,000 IDR 8,400,750 IDR
10,271,250 IDR - IDR
1,500,000 IDR 1,877,250 IDR
5,270,250 IDR 3,525,900 IDR
843,750 IDR 750,900 IDR
127,388,100 IDR 97,875,000 IDR
- IDR - IDR
- IDR - IDR
2,250,000 IDR 3,766,500 IDR
- IDR 2,796,000 IDR
- IDR - IDR
- IDR 1,950,900 IDR
(43,995,538) IDR (12,981,750) IDR
118,292,900 IDR 273,059,300 IDR
2,964,195 IDR 3,684,375 IDR
- IDR - IDR