PT ADI JAYA

POST CLOSING TRIAL BALANCE

DECEMBER 31, 2012

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................
 PT ADI JAYA
LEDGER (AFTER CLOSING)
DECEMBER 31, 2012
(In Rupiah)
Nama : Cash In Bank Nomor : 1-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn income Nomor : 1-1910

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : prepaid ppn Nomor : 1-1920

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ACCOUNT PAYABLE Nomor : 2-1100

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : INCOME TAX PAYABLE Nomor : 2-1300

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : dividend payable Nomor : 2-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : bank DANAMON loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : capital stock Nomor : 3-1100

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : retained earning Nomor : 3-1200

BALANCE
POS DEBIT KREDIT DEBIT KREDIT
DATE DESCRIPTION
REF Rp Rp Rp Rp

Nama : dividend Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : advertising expenses Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad Debt Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wages and Salaries expense Nomor : 6-1700

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME TAX EXPENSE Nomor : 9-1300

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PT ADI JAYA
CLOSING ENTRIES
DECEMBER 31, 2012

POS DEBIT CREDIT

DATE DESCRIPTION
REF Rp Rp

JUMLAH
 PT ADI JAYA
CASH FLOW REPORT
DECEMBER 31, 2012
(In Rupiah)

SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Penerimaan Dari Bank Mega
Pembayaran kepada Pemasok
Pembayaran PPN Payable
Pembayaran Cetak Brosur
Pembayaran Expense Payable
Pembelian Perlengkapan Toko
Pembayaran Dividend Payable
Pembayaran Pemeliharaan Toko
Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran Utang Bank

Arus Kas Bersih dari Aktivitas Investasi

Kenaikan Bersih Kas dan setara kas

Kas dan setara kas pada awal periode

Kas dan setara kas pada akhir periode

 PT ADI JAYA
BALANCE SHEET
DECEMBER 31, 2012

ASSETS LIABILITY AND EQUITY

BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt
Merchandise Inventory Total Current Liabilities
Store Supplies
Prepaid Insurance Long Term Liabilities
Prepaid Rent Bank Danamon Loan
Prepaid PPN Total Long Term Liabilities
Total Current Assets
Equity
Fixed Assets Capital Stock
Equipment Retained Earnings
Equipment Accumulation Depreciation
Total Fixed Assets Total Equity

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

LIABILITY AND EQUITY
BALANCE
Rp
 PT ADI JAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2012

BALANCE
DESCRIPTION
Rp

Retained Earning, 1 Desember 2012

Penambahan :
Laba tahun berjalan

Pengurangan :
Dividend

Retained Earning, 31 Desember 2012

 PT ADI JAYA
WORKSHEET
DECEMBER 31, 2012

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
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 Dividend Payable
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
TOTAL
JUMLAH LABA/RUGI

-
 PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012

KETERANGAN Rp Rp

REVENUE
Sales
Sales Return (-)
Net Sales

COST OF GOODS SOLD

Cost of Goods Sold
Freight Paid (+)
Cost of Goods Sold (-)
Gross Profit

EXPENSES
OPERATING EXPENSE
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debts Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense (+)
Sub Total (-)
Operating Net Profit

OTHER REVENUE & GAINS

Interest Revenue
Total Other Revenue (+)

OTHER EXPENSES & LOSSES

Interest Expense
Bank Service Charge
Total Other Expenses (-)
EARNING BEFORE TAX
Income Tax Expense (-)
EARNING/NET INCOME
 PT ADI JAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2012

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp

JUMLAH