You are on page 1of 30

"PD SUBUR"

CLOSING ENTRIES
31 DESEMBER 2009

POS DEBIT CREDIT


DATE DESCRIPTION
REF Rp Rp

2009 31 Sales C1 1,530,800,000 -

Dec Interest Revenue C1 10,300,000 -

Income Summary C1 - 1,541,100,000

31 Income Summary C2 950,100,375 -

Sales return C2 - 52,000,000

Cost of goods Sold C2 - 695,100,000

Freight Paid C2 - 8,800,000

Advertising Expenses C2 - 5,150,000

Telephone & Electricity exp C2 - 9,900,000

Store Supplies Expenses C2 - 8,750,000

Bad Debt Expense C2 - 17,250,500

Depreciation Expense C2 - 17,200,000

Insurance Expense C2 - 15,550,000

Rent Expense C2 - 25,300,000

Wages & Salaries Expenses C2 - 39,800,000

Other Operating Expense C2 - 10,100,000

Interest Expense C2 - 11,800,000

Bank Service Charge C2 - 6,900,000

Income Tax Expense C2 - 26,499,875

31 Income Summary C3 590,999,625 -

Mr. Hendrawan, Capital C3 - 590,999,625

31 Mr. Hendrawan, Capital C4 26,400,000 -

Mr. Hendrawan, Drawing C4 - 26,400,000

JUMLAH 3,108,600,000 3,108,600,000


"PD ANGKASA"
CLOSING ENTRIES
31 DESEMBER 2009

POS DEBIT CREDIT


DATE DESCRIPTION
REF Rp Rp

2009 31 Sales C1 1,601,300,000 -

Dec Interest Revenue C1 11,420,000 -

Income Summary C1 - 1,612,720,000

31 Income Summary C2 1,489,765,000 -

Sales return C2 - 50,000,000

Cost of goods Sold C2 - 1,224,100,000

Freight Paid C2 - 8,800,000

Advertising Expenses C2 - 4,875,000

Telephone & Electricity exp C2 - 17,400,000

Store Supplies Expenses C2 - 10,600,000

Bad Debt Expense C2 - 31,575,000

Depreciation Expense C2 - 17,750,000

Insurance Expense C2 - 15,550,000

Rent Expense C2 - 25,800,000

Wages & Salaries Expenses C2 - 39,800,000

Other Operating Expense C2 - 9,800,000

Interest Expense C2 - 12,480,000

Bank Service Charge C2 - 6,850,000

Income Tax Expense C2 - 14,385,000

31 Income Summary C3 122,955,000 -

Mr. Hendrawan, Capital C3 - 122,955,000

31 Mr. Hendrawan, Capital C4 26,200,000 -

Mr. Hendrawan, Drawing C4 - 26,200,000

JUMLAH 3,251,640,000 3,251,640,000


PD SUBUR
NERACA SALDO PENUTUPAN
TANGGAL 31 DESEMBER 2009

ACCOUNT DEBIT CREDIT


ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 197,880,000 Rp -

1-1200 Petty Cash Rp 4,950,000 Rp -

1-1300 Accounts Receivable Rp 658,350,000 Rp -

1-1400 Allowance for Doubtful Debt Rp - Rp 19,750,500

1-1500 Merchandise Inventory Rp 1,032,800,000 Rp -

1-1600 Store Supplies Rp 7,000,000 Rp -

1-1700 Prepaid Insurance Rp 14,050,000 Rp -

1-1800 Prepaid Rent Rp 19,300,000 Rp -

1-2100 Equipment at Cost Rp 63,300,000 Rp -

1-2110 Equipment Accum Dep Rp - Rp 17,200,000

2-1100 Accounts Payable Rp - Rp 724,680,000

2-1200 Expense Payable Rp - Rp 2,600,000

2-1300 Income Tax Payable Rp - Rp 167,374,825

2-1400 PPN Payable Rp - Rp 8,170,000

2-2100 Bank Permata Loan Rp - Rp 285,000,000

3-1100 Hendrawan Capital Rp - Rp 772,854,675

Jumlah ........................ Rp 1,997,630,000 Rp 1,997,630,000


PD SUBUR
NERACA SALDO PENUTUPAN
TANGGAL 31 DESEMBER 2009

ACCOUNT DEBIT CREDIT


ACCOUNT NAME
NUMBER Rp Rp
1-1100 Cash in Bank Rp 200,080,000 Rp -

1-1200 Petty Cash Rp 4,850,000 Rp -

1-1300 Accounts Receivable Rp 658,350,000 Rp -

1-1400 Allowance for Doubtful Debt Rp - Rp 19,750,500

1-1500 Merchandise Inventory Rp 576,000,000 Rp -

1-1600 Store Supplies Rp 7,000,000 Rp -

1-1700 Prepaid Insurance Rp 14,050,000 Rp -

1-1800 Prepaid Rent Rp 19,300,000 Rp -

1-2100 Equipment at Cost Rp 63,300,000 Rp -

1-2110 Equipment Accum Dep Rp - Rp 17,100,000

2-1100 Accounts Payable Rp - Rp 724,680,000

2-1200 Expense Payable Rp - Rp 4,500,000

2-1300 Income Tax Payable Rp - Rp 11,499,875

2-1400 PPN Payable Rp - Rp 8,170,000

2-2100 Bank Permata Loan Rp - Rp 285,000,000

3-1100 Hendrawan Capital Rp - Rp 462,005,000

Jumlah ........................ Rp 1,542,930,000 Rp 1,532,705,375


"PD SUBUR"
BUKU BESAR SETELAH PENUTUP
31 DESEMBER 2009
(In Rupiah)
Nama : Cash In Bank Nomor : 1-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Pejumlahan - - - 195,680,000 -
Dec 31 Adjusting ournal AJP 4,400,000 - 200,080,000 -

Nama : Petty Cash Nomor : 1-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Saldo awal - - - 4,850,000 -

Nama : Account Recievable Nomor : 1-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 1 Saldo awal NS - - 658,350,000 -

Nama : Allowance of DoubTful Debt Nomor : 1-1400


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Saldo awal - - - - 17,800,000
Dec 31 Adjusting Journal AJP - 1,950,500 - 19,750,500

Nama : Merchandise Inventory Nomor : 1-1500


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 576,000,000 -

Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 10,800,000 -
Dec 31 Adjusting Journal AJP - 3,800,000 7,000,000 -
Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,300,000 -
Dec 31 Adjusting Journal AJP - 1,250,000 14,050,000 -

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 21,300,000 -
Dec 31 Adjusting Journal AJP - 2,000,000 19,300,000 -

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,000,000 -
Dec 31 Adjusting Journal AJP - 15,000,000 0 -

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 63,300,000 -
Dec

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 16,500,000
Dec 31 Adjusting Journal AJP - 600,000 - 17,100,000

Nama : ACCOUNT PAYABLE Nomor : 2-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 724,680,000

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 4,500,000 - 4,500,000

Nama : INCOME TAX PAYABLE Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 11,499,875 - 11,499,875

Nama : PPN PAYABLE Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal AJP - 8,170,000 - 8,170,000

Nama : PPN OUTCOME Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 97,550,000
Dec 31 Adjusting Journal AJP 97,550,000 - - 0

Nama : PPN INCOME Nomor : 2-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 89,380,000 -
Dec 31 Adjusting Journal AJP - 89,380,000 0 -

Nama : BANK PERMATA LOAN Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 285,000,000

Nama : MR. HENDRAWAN, CAPITAL Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 364,130,000
Dec 31 Closing Entries JP - 122,955,000 - 487,085,000
31 Closing Entries JP 26,200,000 - - 460,885,000

Nama : MR. HENDRAWAN, DRAWING Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 26,400,000 -
Dec 31 Closing Entries JP - 26,200,000 200,000 -

Nama : INCOME SUMMARY Nomor : 3-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Closing Entries JP - 1,612,720,000 - 1,612,720,000
Dec 31 Closing Entries JP 1,489,765,000 - - 122,955,000
31 Closing Entries JP 122,955,000 - - 0

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 1,478,800,000
Dec 31 Closing Entries JP 1,478,800,000 - - -

Nama : Sales return Nomor : 4-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 52,000,000 -
Dec 31 Closing Entries JP - 52,000,000 0 -

Nama : COST OF GOODS SOLD Nomor : 5-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 1,151,900,000 -
Dec 31 Closing Entries JP - 1,151,900,000 0 -

Nama : Freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 8,800,000 -
Dec 31 Closing Entries JP - 8,800,000 0 -

Nama : advertising expenses Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 5,150,000 -
Dec 31 Closing Entries JP - 5,150,000 - -

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 8,900,000 -
Dec Adjusting Journal AJP 1,000,000 - 9,900,000 -
31 Closing Entries JP - 9,900,000 0 -

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 4,950,000 -
Dec 31 Adjusting Journal AJP 3,800,000 - 8,750,000 -
31 Closing Entries JP - 8,750,000 0 -

Nama : Bad Debt Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 15,300,000 -
Dec 31 Adjusting Journal AJP 1,950,500 - 17,250,500 -
31 Closing Entries JP - 17,250,500 0 -

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 16,500,000 -
Dec 31 Adjusting Journal AJP 600,000 - 17,100,000 -
31 Closing Entries JP - 17,100,000 0 -

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 14,300,000 -
Dec 31 Adjusting Journal AJP 1,250,000 - 15,550,000 -
31 Closing Entries JP - 15,550,000 0 -

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 23,300,000 -
Dec 31 Adjusting Journal AJP 2,000,000 - 25,300,000 -
31 Closing Entries JP - 25,300,000 0 -

Nama : Wages and Salaries expense Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 36,300,000 -
Dec 31 Adjusting Journal AJP 3,500,000 - 39,800,000 -
31 Closing Entries JP - 39,800,000 0 -
Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 10,100,000 -
Dec 31 Closing Entries JP - 10,100,000 - -

Nama : Interest REVENUE Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - - 5,800,000
Dec 31 Adjusting Journal AJP - 4,500,000 - 10,300,000
31 Closing Entries JP 10,300,000 - - 0

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 11,800,000 -
Dec 31 Closing Entries JP - 11,800,000 0 -

Nama : Bank Service Charge Nomor : 9-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Penjumlahan - - - 6,600,000 -
Dec 31 Adjusting Journal AJP 100,000 - 6,700,000 -
31 Closing Entries JP - 6,700,000 0 -

Nama : INCOME TAX EXPENSE Nomor : 9-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2009 31 Adjusting Journal - 26,499,875 - 26,499,875 -
Dec
"PD SUBUR"
CASH FLOW REPORT
TANGGAL 31 DESEMBER 2009
(In Rupiah)

SALDO
KETERANGAN
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 506,500,000
Penerimaan Dari Bank Permata 4,200,000
Pembayaran kepada Pemasok & Karyawan (327,800,000)
Pembayaran PPN Payable (1,500,000)
Pembayaran Cetak Brosur (750,000)
Pembayaran Expense Payable (5,800,000)
Pembelian Perlengkapan Toko (1,000,000)
Pengambilan pribadi pemilik (1,000,000)
Pembayaran Pemeliharaan Toko (800,000)
Arus Kas Bersih dari Aktivitas Operasi 172,050,000

ARUS KAS DARI AKTIVITAS INVESTASI


Pembayaran Utang Bank (18,000,000)

Arus Kas Bersih dari Aktivitas Investasi (18,000,000)

Kenaikan Bersih Kas dan setara kas 154,050,000

Kas dan setara kas pada awal periode 48,780,000

Kas dan setara kas pada akhir periode 202,830,000


"PD SUBUR"
CASH FLOW REPORT
TANGGAL 31 DESEMBER 2009
(In Rupiah)

SALDO
KETERANGAN
Rp Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 506,500,000
Penerimaan Dari Bank Permata 4,400,000
Pembayaran kepada Pemasok & Karyawan (327,800,000)
Pembayaran PPN Payable (1,500,000)
Pembayaran Cetak Brosur (750,000)
Pembayaran Expense Payable (3,900,000)
Pembelian Perlengkapan Toko (1,000,000)
Pengambilan pribadi pemilik (1,000,000)
Pembayaran Pemeliharaan Toko (800,000)
Arus Kas Bersih dari Aktivitas Operasi 174,150,000

ARUS KAS DARI AKTIVITAS INVESTASI


Pembayaran Utang Bank (18,000,000)

Arus Kas Bersih dari Aktivitas Investasi (18,000,000)

Kenaikan Bersih Kas dan setara kas 156,150,000

Kas dan setara kas pada awal periode 48,780,000

Kas dan setara kas pada akhir periode 204,930,000


"PD SUBUR"
"CAPITAL STATEMENT"
TANGGAL 31 DESEMBER 2009

BALANCE
DESCRIPTION
Rp Rp

Beginning :
Mr. Hendrawan, Capital 364,130,000

Add :
Net Income 435,124,675
Mr. Hendrawan, Drawing 26,400,000
408,724,675
Ending :
Mr. Hendrawan, Capital 772,854,675
"PD ANGKASA"
"CAPITAL STATEMENT"
TANGGAL 31 DESEMBER 2009

BALANCE
DESCRIPTION
Rp Rp

Beginning :
Mr. Hendrawan, Capital 365,250,000

Add :
Net Income 122,955,000

Mr. Hendrawan, Drawing 26,200,000


96,755,000
Ending :
Mr. Hendrawan, Capital 462,005,000
4000000

465500
"PD SUBUR"
NERACA
TANGGAL 31 DESEMBER 2009

ASSETS LIABILITY AND EQUITY


BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 197,880,000 Accounts Payable 724,680,000
Petty Cash 4,950,000 Expense Payable 2,600,000
Accounts Receivable 658,350,000 Income Tax Payable 167,374,825
Allowance for Doubtful Debt (19,750,500) PPN Payable 8,170,000
Merchandise Inventory 1,032,800,000 Total Current Liabilities 902,824,825
Store Supplies 7,000,000
Prepaid Insurance 14,050,000 Long Term Liabilities
Prepaid Rent 19,300,000 Bank Permata Loan 285,000,000
Total Long Term Liabilities 285,000,000
Total Current Assets 1,914,579,500
Equity
Fixed Assets Mr. Hendrawan, Capital 772,854,675
Equipment 63,300,000
Equipment Accumulation Depreciation (17,200,000)
Total Fixed Assets 46,100,000 Total Equity 772,854,675

TOTAL ASSETS 1,960,679,500 TOTAL LIABILITIES & EQUITY 1,960,679,500


"PD ANGKASA"
NERACA
TANGGAL 31 DESEMBER 2009

ASSETS LIABILITY AND EQUITY


BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 204,590,000 Accounts Payable 806,080,000
Petty Cash 5,950,000 Expense Payable 12,625,000
Accounts Receivable 709,500,000 Income Tax Payable (615,000)
Allowance for Doubtful Debt (35,475,000) PPN Payable 5,520,000
Merchandise Inventory 602,800,000 Total Current Liabilities 823,610,000
Store Supplies 4,850,000
Prepaid Insurance 14,050,000 Long Term Liabilities
Prepaid Rent 18,800,000 Bank Permata Loan 285,000,000
Total Long Term Liabilities 285,000,000
Total Current Assets 1,525,065,000
Equity
Fixed Assets Mr. Hendrawan, Capital 462,005,000 perubahan modal
Equipment 63,300,000
Equipment Accumulation Depreciation (17,750,000)
Total Fixed Assets 45,550,000 Total Equity 462,005,000

TOTAL ASSETS 1,570,615,000 TOTAL LIABILITIES & EQUITY 1,570,615,000


"PD SUBUR"
PROFIT AND LOSS
Untuk periode yang berakhir 31 Desember 2009

KETERANGAN Rp Rp

REVENUE
Sales 1,530,800,000
Sales Return 52,000,000
Net Sales 1,478,800,000

COST OF GOODS SOLD


Cost of Goods Sold 695,100,000
Freight Paid 8,800,000
Total COGS 703,900,000
Gross Profit 774,900,000

EXPENSES
OPERATING EXPENSE
Advertising Expenses 5,150,000
Telephone & Electricity expenses 9,900,000
Store Supplies Expenses 8,750,000
Bad Debt Expense 17,250,500
Depreciation Expense 17,200,000
Insurance Expense 15,550,000
Rent Expense 25,300,000
Wages & Salaries Expenses 39,800,000
Other Operating Expense 10,100,000
Sub Total 149,000,500 -
Operating Net Profit 625,899,500

OTHER REVENUE & GAINS


Interest Revenue 10,300,000
Total Other Revenue 10,300,000 +

OTHER EXPENSES & LOSSES


Interest Expense 11,800,000
Bank Service Charge 6,900,000
Total Other Expenses 18,700,000 -
EARNING BEFORE TAX 617,499,500
Income Tax Expense 182,374,825
EARNING/NET INCOME 435,124,675
" PD ANGKASA"
PROFIT AND LOSS
Untuk periode yang berakhir 31 Desember 2009

KETERANGAN Rp Rp

REVENUE
Sales 1,601,300,000
Sales Return 50,000,000
Net Sales 1,551,300,000

COST OF GOODS SOLD


Cost of Goods Sold 1,224,100,000
Freight Paid 8,800,000
Total COGS 1,232,900,000
Gross Profit 318,400,000

EXPENSES
OPERATING EXPENSE
Advertising Expenses 4,875,000
Telephone & Electricity expenses 17,400,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries Expenses 39,800,000
Other Operating Expense 9,800,000
Sub Total 173,150,000 -
Operating Net Profit 145,250,000

OTHER REVENUE & GAINS


Interest Revenue 11,420,000
Total Other Revenue 11,420,000 +

OTHER EXPENSES & LOSSES


Interest Expense 12,480,000
Bank Service Charge 6,850,000
Total Other Expenses 19,330,000 -
EARNING BEFORE TAX 137,340,000
Income Tax Expense 14,385,000
EARNING/NET INCOME 122,955,000
PD SUBUR
NERACA LAJUR
TANGGAL 31 DESEMBER 2009

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
1-1100 Cash in Bank 193,680,000 - 4,200,000 - 197,880,000 - - - 197,880,000 -
1-1200 Petty Cash 4,950,000 - - - 4,950,000 - - - 4,950,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 1,032,800,000 - - - 1,032,800,000 - - - 1,032,800,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - - - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 700,000 - 17,200,000 - - - 17,200,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable 1,900,000 - - 4,500,000 - 2,600,000 - - - 2,600,000 (2,600,000)
2-1300 Income Tax Payable - - 167,374,825 167,374,825 167,374,825
2-1400 PPN Payable - - - 8,170,000 - 8,170,000 - - - 8,170,000
2-1500 PPN Outcome - 97,550,000 97,550,000 - - - - - - -
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - - - -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 695,100,000 - - - 695,100,000 - 695,100,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 700,000 - 17,200,000 - 17,200,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 300,000 - 6,900,000 - 6,900,000 - - -
9-1300 Income Tax Expense 182,374,825 182,374,825 182,374,825
TOTAL 3,042,260,000 3,042,260,000 298,625,325 298,625,325 3,130,005,325 3,130,005,325 1,105,975,325 1,541,100,000 2,024,030,000 1,588,905,325
435,124,675 - - 435,124,675
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 2,024,030,000 2,024,030,000
PD ANGKASA
WORK SHEET
TANGGAL 31 DESEMBER 2010

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
1-1100 Cash in Bank 236,686,250 - 5,070,000 - 241,756,250 241,756,250
1-1200 Petty Cash 14,250,000 - - - 14,250,000 14,250,000
1-1300 Accounts Receivable 658,900,000 - - - 658,900,000 658,900,000
1-1400 Allowance for Doubtful Debt - 11,490,000 - 21,455,000 32,945,000 32,945,000
1-1500 Merchandise Inventory 601,400,000 - - - 601,400,000 601,400,000
1-1600 Store Supplies 10,700,000 - - 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax 16,500,000 - - 16,500,000 16,500,000
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 63,300,000
1-2110 Equipment Accum Dep - 16,500,000 - 1,318,750 - 17,818,750 17,818,750
2-1100 Accounts Payable - 806,080,000 - - - 806,080,000 806,080,000
2-1200 accured Expense - 425,000 - 4,500,000 - 4,925,000 4,925,000
2-1300 Income Tax Payable - 5,000,000 5,000,000 5,000,000
2-1500 PPN Outcome - 104,800,000 - 104,800,000 104,800,000
2-1600 PPN Income 99,280,000 - - 99,280,000 99,280,000
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 285,000,000
3-1100 Paid up Capital - 200,000,000 - - - 200,000,000 200,000,000
Retained aerning 165,250,000 165,250,000 165,250,000
3-1200 deviden 50,000,000 - - - 50,000,000 50,000,000
4-1100 Sales - 1,601,300,000 - - - 1,601,300,000 1,601,300,000
4-1200 Sales return 50,000,000 - - - 50,000,000 50,000,000
5-1100 Cost of goods Sold 1,225,500,000 - - - 1,225,500,000 1,225,500,000
6-1000 Advertising Expenses 4,875,000 - - - 4,875,000 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000 - 1,000,000 - 9,700,000 9,700,000
6-1200 Store Supplies Expenses 4,750,000 - 5,850,000 - 10,600,000 10,600,000
6-1300 Bad Debt Expense 3,217,500 - 21,455,000 - 24,672,500 24,672,500
6-1400 Depreciation Expense 14,506,250 - 1,318,750 - 15,825,000 15,825,000
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 15,550,000
6-1600 Rent Expense 23,300,000 - 2,500,000 - 25,800,000 25,800,000
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 39,800,000
6-1800 Other Operating Expense 9,800,000 - - - 9,800,000 9,800,000
8-1100 Interest Revenue - 6,100,000 - 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense 12,480,000 - - - 12,480,000 12,480,000
9-1200 Bank Service Charge 6,600,000 - 250,000 - 6,850,000 6,850,000
TOTAL 3,201,945,000 3,201,945,000 42,193,750 42,193,750 3,234,538,750 3,234,538,750 1,451,452,500 1,612,720,000 1,783,086,250 1,621,818,750
161,267,500 - - 161,267,500
JUMLAH LABA/RUGI 1,612,720,000 1,612,720,000 1,783,086,250 1,783,086,250

1. SELESAIKAN LAH WORK SHEET TERSEBUT


2. BUATLAH NERACA, LABA RUGI, PERUBAHAN MODAL
PD ANGKASA
WORK SHEET
TANGGAL 31 DESEMBER 2010

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
1-1100 Cash in Bank 199,520,000 - 5,070,000 - 204,590,000 204,590,000
1-1200 Petty Cash 5,950,000 - - - 5,950,000 5,950,000
1-1300 Accounts Receivable 709,500,000 - - - 709,500,000 709,500,000
1-1400 Allowance for Doubtful Debt - 19,000,000 - 16,475,000 35,475,000 35,475,000
1-1500 Merchandise Inventory 602,800,000 - - - 602,800,000 602,800,000
1-1600 Store Supplies 10,700,000 - - 5,850,000 4,850,000 4,850,000
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 14,050,000
1-1800 Prepaid Rent 21,300,000 - - 2,500,000 18,800,000 18,800,000
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 63,300,000
1-2110 Equipment Accum Dep - 16,500,000 - 1,250,000 - 17,750,000 17,750,000
2-1100 Accounts Payable - 806,080,000 - - - 806,080,000 806,080,000
2-1200 Expense Payable - 425,000 - 12,200,000 - 12,625,000 12,625,000
2-1300 Income Tax Payable - - 615,000 615,000 - 615,000
2-1400 PPN Payable - - - 5,520,000 - 5,520,000 5,520,000
2-1500 PPN Outcome - 104,800,000 104,800,000 - -
2-1600 PPN Income 99,280,000 - - 99,280,000
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 285,000,000
3-1100 Adrian Capital - 365,250,000 - - - 365,250,000 365,250,000
3-1200 Adrian, Drawing 26,200,000 - - - 26,200,000 26,200,000
4-1100 Sales - 1,601,300,000 - - - 1,601,300,000 1,601,300,000
4-1200 Sales return 50,000,000 - - - 50,000,000 50,000,000
5-1100 Cost of goods Sold 1,224,100,000 - - - 1,224,100,000 1,224,100,000
5-1200 Freight Paid 8,800,000 - - - 8,800,000 8,800,000
6-1000 Advertising Expenses 4,875,000 - - - 4,875,000 4,875,000
6-1100 Telephone & Electricity expenses 8,700,000 - 8,700,000 - 17,400,000 17,400,000
6-1200 Store Supplies Expenses 4,750,000 - 5,850,000 - 10,600,000 10,600,000
6-1300 Bad Debt Expense 15,100,000 - 16,475,000 - 31,575,000 31,575,000
6-1400 Depreciation Expense 16,500,000 - 1,250,000 - 17,750,000 17,750,000
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 15,550,000
6-1600 Rent Expense 23,300,000 - 2,500,000 - 25,800,000 25,800,000
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 39,800,000
6-1800 Other Operating Expense 9,800,000 - - - 9,800,000 9,800,000
8-1100 Interest Revenue - 6,100,000 - 5,320,000 11,420,000 11,420,000
9-1100 Interest Expense 12,480,000 - - - 12,480,000 12,480,000
9-1200 Bank Service Charge 6,600,000 - 250,000 - 6,850,000 6,850,000
9-1300 Income Tax Expense 14,385,000 14,385,000 14,385,000
TOTAL 3,204,455,000 3,204,455,000 164,645,000 164,645,000 3,140,420,000 3,140,420,000 1,489,765,000 1,612,720,000 1,650,655,000 1,527,700,000
122,955,000 - - 122,955,000
JUMLAH LABA/RUGI 1,612,720,000 1,612,720,000 1,650,655,000 1,650,655,000

1. SELESAIKAN LAH WORK SHEET TERSEBUT


2. BUATLAH NERACA, LABA RUGI, PERUBAHAN MODAL
ZULVI BERSAUDARA
WORK SHEET
TANGGAL 31 DESEMBER 2009

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
1-1100 Cash in Bank 195,680,000 -
1-1200 Petty Cash 4,850,000 -
1-1300 Accounts Receivable 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000
1-1500 Merchandise Inventory 576,000,000 -
1-1600 Store Supplies 10,800,000 -
1-1700 Prepaid Insurance 15,300,000 -
1-1800 Prepaid Rent 21,300,000 -
1-1900 Prepaid Tax 15,000,000 -
1-2100 Equipment at Cost 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000
2-1100 Accounts Payable - 724,680,000
2-1200 Expense Payable - -
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 97,550,000
2-1600 PPN Income 89,380,000 -
2-2100 Bank Permata Loan - 285,000,000
3-1100 Hendrawan Capital - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 -
4-1100 Sales - 1,530,800,000
4-1200 Sales return 52,000,000 -
5-1100 Cost of goods Sold 1,151,900,000 -
5-1200 Freight Paid 8,800,000 -
6-1000 Advertising Expenses 5,150,000 -
6-1100 Telephone & Electricity expenses 8,900,000 -
6-1200 Store Supplies Expenses 4,950,000 -
6-1300 Bad Debt Expense 15,300,000 -
6-1400 Depreciation Expense 16,500,000 -
6-1500 Insurance Expense 14,300,000 -
6-1600 Rent Expense 23,300,000 -
6-1700 Wages & Salaries Expenses 36,300,000 -
6-1800 Other Operating Expense 10,100,000 -
8-1100 Interest Revenue - 5,800,000
9-1100 Interest Expense 11,800,000 -
9-1200 Bank Service Charge 6,600,000 -
9-1300 Income Tax Expense
TOTAL 3,042,260,000 3,042,260,000 - -
- - - -
JUMLAH LABA/RUGI - - - -
PD SUBUR
NERACA LAJUR
TANGGAL 31 DESEMBER 2009

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
1-1100 Cash in Bank 195,680,000 - 4,400,000 - 200,080,000 - - - 200,080,000 -
1-1200 Petty Cash 4,850,000 - - - 4,850,000 - - - 4,850,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 576,000,000 - - - 576,000,000 - - - 576,000,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - 15,000,000 -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 600,000 - 17,100,000 - - - 17,100,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable - - - 4,500,000 - 4,500,000 - - - 4,500,000
2-1300 Income Tax Payable - - - -
2-1400 PPN Payable - - - - - - - - -
2-1500 PPN Outcome - 97,550,000 - - 97,550,000 - - - 97,550,000
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - 89,380,000 -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 1,151,900,000 - - - 1,151,900,000 - 1,151,900,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 600,000 - 17,100,000 - 17,100,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 100,000 - 6,700,000 - 6,700,000 - - -
9-1300 Income Tax Expense - -
TOTAL 3,042,260,000 3,042,260,000 18,600,500 18,600,500 3,053,810,500 3,053,810,500 1,380,100,500 1,541,100,000 1,673,710,000 1,512,710,500
160,999,500 - - 160,999,500
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 1,673,710,000 1,673,710,000
PD SUBUR
NERACA LAJUR
TANGGAL 31 DESEMBER 2009

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
1-1100 Cash in Bank 195,680,000 - 4,400,000 - 200,080,000 - - - 200,080,000 -
1-1200 Petty Cash 4,850,000 - - - 4,850,000 - - - 4,850,000 -
1-1300 Accounts Receivable 658,350,000 - - - 658,350,000 - - - 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000 - 1,950,500 - 19,750,500 - - - 19,750,500
1-1500 Merchandise Inventory 576,000,000 - - - 576,000,000 - - - 576,000,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 - - - 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 - - - 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 - - - 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - 15,000,000 - - - - - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 600,000 - 17,100,000 - - - 17,100,000
2-1100 Accounts Payable - 724,680,000 - - - 724,680,000 - - - 724,680,000
2-1200 Expense Payable - - - 4,500,000 - 4,500,000 - - - 4,500,000
2-1300 Income Tax Payable - - 11,499,875 11,499,875 11,499,875
2-1400 PPN Payable - - - 8,170,000 - 8,170,000 - - - 8,170,000
2-1500 PPN Outcome - 97,550,000 97,550,000 - - - - - - -
2-1600 PPN Income 89,380,000 - - 89,380,000 - - - - - -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000 - - - 285,000,000
3-1100 Hendrawan Capital - 364,130,000 - - - 364,130,000 - - - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 - - - 26,400,000 - - - 26,400,000 -
4-1100 Sales - 1,530,800,000 - - - 1,530,800,000 - 1,530,800,000 - -
4-1200 Sales return 52,000,000 - - - 52,000,000 - 52,000,000 - - -
5-1100 Cost of goods Sold 1,151,900,000 - - - 1,151,900,000 - 1,151,900,000 - - -
5-1200 Freight Paid 8,800,000 - - - 8,800,000 - 8,800,000 - - -
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 - 5,150,000 - - -
6-1100 Telephone & Electricity expenses 8,900,000 - 1,000,000 - 9,900,000 - 9,900,000 - - -
6-1200 Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 - 8,750,000 - - -
6-1300 Bad Debt Expense 15,300,000 - 1,950,500 - 17,250,500 - 17,250,500 - - -
6-1400 Depreciation Expense 16,500,000 - 600,000 - 17,100,000 - 17,100,000 - - -
6-1500 Insurance Expense 14,300,000 - 1,250,000 - 15,550,000 - 15,550,000 - - -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 - 25,300,000 - - -
6-1700 Wages & Salaries Expenses 36,300,000 - 3,500,000 - 39,800,000 - 39,800,000 - - -
6-1800 Other Operating Expense 10,100,000 - - - 10,100,000 - 10,100,000 - - -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000 - 10,300,000 - -
9-1100 Interest Expense 11,800,000 - - - 11,800,000 - 11,800,000 - - -
9-1200 Bank Service Charge 6,600,000 - 100,000 - 6,700,000 - 6,700,000 - - -
9-1300 Income Tax Expense 26,499,875 26,499,875 26,499,875
TOTAL 3,042,260,000 3,042,260,000 142,650,375 142,650,375 2,975,930,375 2,975,930,375 1,406,600,375 1,541,100,000 1,569,330,000 1,434,830,375
134,499,625 - - 134,499,625
JUMLAH LABA/RUGI 1,541,100,000 1,541,100,000 1,569,330,000 1,569,330,000
"PD SUBUR"
JURNAL PENYESUAIAN
TANGGAL 31DESEMBER 2009

EVIDENCE ACC DEBIT CREDIT


DATE DESCRIPTION
NUMBER REF Rp Rp
2009 31 BM12-2 Bank service charge 8-1200 300,000 -
DES Cash In Bank 1-1100 4,200,000 -
Interest Revenue 7-1100 - 4,500,000

31 BM12-3 Store supplies expense 6-1200 3,800,000 -


Rent expense 6-1700 2,000,000 -
Insurance expense 6-1500 1,250,000 -
Bad debt expense 6-1300 1,950,500 -
Store supplies 1-1600 - 3,800,000
Prepaid rent 1-1800 - 2,000,000
Prepaid insurance 1-1700 - 1,250,000
Allowance Of doubtful debt 1-1400 - 1,950,500

31 BM12-4 Depreciation expense 6-1400 700,000 -


Wages and Salaries Expense 6-1700 3,500,000 -
Telepon and Electricity expense 6-1100 1,000,000 -
Equipment accum. Depreciation 1-2110 - 700,000
Expense Payable 2-1200 - 4,500,000

31 BM12-5 PPN Outcome 2-1600 97,550,000 -


PPN Income 1-1910 - 89,380,000
PPN Payable 2-1500 - 8,170,000

Income Tax Expense 8-1300 26,499,875 -


Prepaid Tax 1-1900 - 15,000,000
Income Tax Payable 2-1300 - 11,499,875

JUMLAH 142,750,375 142,750,375


" PD ANGKASA "
JURNAL PENYESUAIAN
TANGGAL 31DESEMBER 2009

EVIDENCE ACC DEBIT CREDIT


DATE DESCRIPTION
NUMBER REF Rp Rp
2009 31 BM12-2 Bank service charge 8-1200 250,000 -
DES Cash In Bank 1-1100 5,070,000 -
Interest Revenue 7-1100 - 5,320,000

31 BM12-3 Store supplies expense 6-1200 5,850,000 -


Rent expense 6-1700 2,500,000 -
Insurance expense 6-1500 1,250,000 -
Bad debt expense 6-1300 16,475,000 -
Store supplies 1-1600 - 5,850,000
Prepaid rent 1-1800 - 2,500,000
Prepaid insurance 1-1700 - 1,250,000
Allowance Of doubtful debt 1-1400 - 16,475,000

31 BM12-4 Depreciation expense 6-1400 1,250,000 -


Wages and Salaries Expense 6-1700 3,500,000 -
Telepon and Electricity expense 6-1100 8,700,000 -
Equipment accum. Depreciation 1-2110 - 1,250,000
Expense Payable 2-1200 - 12,200,000

31 BM12-5 PPN Outcome 2-1600 104,800,000 -


PPN Income 1-1910 - 99,280,000
PPN Payable 2-1500 - 5,520,000

Income Tax Expense 8-1300 14,385,000 -


income tax payable 1-1900 615,000 -
PREPAID TAX 2-1300 - 15,000,000

JUMLAH 164,645,000 164,645,000


"PD SUBUR"
JURNAL PENYESUAIAN
TANGGAL 31DESEMBER 2009

EVIDENCE ACC DEBIT CREDIT


DATE DESCRIPTION
NUMBER REF Rp Rp
2009 31 BM12-2 Bank service charge 8-1200 100,000 -
DES Cash In Bank 1-1100 4,400,000 -
Interest Revenue 7-1100 - 4,500,000

31 BM12-3 Store supplies expense 6-1200 3,800,000 -


Rent expense 6-1700 2,000,000 -
Insurance expense 6-1500 1,250,000 -
Bad debt expense 6-1300 1,950,500 -
Store supplies 1-1600 - 3,800,000
Prepaid rent 1-1800 - 2,000,000
Prepaid insurance 1-1700 - 1,250,000
Allowance Of doubtful debt 1-1400 - 1,950,500

31 BM12-4 Depreciation expense 6-1400 600,000 -


Wages and Salaries Expense 6-1700 3,500,000 -
Telepon and Electricity expense 6-1100 1,000,000 -
Equipment accum. Depreciation 1-2110 - 600,000
Expense Payable 2-1200 - 4,500,000

31 BM12-5 PPN Outcome 2-1600 97,550,000 -


PPN Income 1-1910 - 89,380,000
PPN Payable 2-1500 - 8,170,000

Income Tax Expense 8-1300 26,499,875 -


Prepaid Tax 1-1900 - 15,000,000
Income Tax Payable 2-1300 - 11,499,875

JUMLAH 142,650,375 142,650,375


"PD SUBUR"
TRIAL BALANCE, PER 31 DESEMBER 2009
(In Rupiah)

KODE NAMA AKUN DEBET KREDIT


1-1100 Cash in Bank 195,680,000 -
1-1200 Petty Cash 4,850,000 -
1-1300 Accounts Receivable 658,350,000 -
1-1400 Allowance for Doubtful Debt - 17,800,000
1-1500 Merchandise Inventory 576,000,000 -
1-1600 Store Supplies 10,800,000 -
1-1700 Prepaid Insurance 15,300,000 -
1-1800 Prepaid Rent 21,300,000 -
1-1900 Prepaid Tax 15,000,000 -
1-2100 Equipment at Cost 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000
2-1100 Accounts Payable - 724,680,000
2-1200 Expense Payable - -
2-1300 Income Tax Payable - -
2-1400 PPN Payable - -
2-1500 PPN Outcome - 97,550,000
2-1600 PPN Income 89,380,000 -
2-2100 Bank Permata Loan - 285,000,000
3-1100 Hendrawan Capital - 364,130,000
3-1200 Hendrawan, Drawing 26,400,000 -
4-1100 Sales - 1,530,800,000
4-1200 Sales return 52,000,000
5-1100 Cost of goods Sold 1,151,900,000 -
5-1200 Freight Paid 8,800,000 -
6-1000 Advertising Expenses 5,150,000 -
6-1100 Telephone & Electricity expenses 8,900,000 -
6-1200 Store Supplies Expenses 4,950,000 -
6-1300 Bad Debt Expense 15,300,000 -
6-1400 Depreciation Expense 16,500,000 -
6-1500 Insurance Expense 14,300,000 -
6-1600 Rent Expense 23,300,000 -
6-1700 Wages & Salaries Expenses 36,300,000 -
6-1800 Other Operating Expense 10,100,000 -
8-1100 Interest Revenue - 5,800,000
9-1100 Interest Expense 11,800,000 -
9-1200 Bank Service Charge 6,600,000 -
TOTAL .. 3,042,260,000 3,042,260,000