PT ADI JAYA

INVENTORY CARD
NAME : LCD LCD KODE : 601 LCD
DECEMBER, 2012
( In Rupiah ) METODE : AVERAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

1 SALDO 25 8,000,000 200,000,000

7 PENJUALAN 7 8,000,000 56,000,000 18 8,000,000 144,000,000

8 RETUR PENJUALAN (1) 8,000,000 (8,000,000) 19 8,000,000 152,000,000

11 PEMBELIAN 10 8,050,000 80,500,000 29 8,017,241 232,500,000

12 RETUR PEMBELIAN (1) 8,050,000 (8,050,000) 28 8,016,071 224,450,000

15 PENJUALAN TUNAI 8 8,016,071 64,128,571 20 8,016,071 160,321,429

19 PENJUALAN 4 8,016,071 32,064,286 16 8,016,071 128,257,143

22 PEMBELIAN 15 8,100,000 121,500,000 31 8,056,682 249,757,143

28 PENJUALAN 10 8,056,682 80,566,820 21 8,056,682 169,190,323

29 PEMBELIAN 11 8,600,000 94,600,000 32 8,243,448 263,790,323

Total …………………………… - - -
 PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
( In Rupiah ) METODE : AVERAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

1 SALDO 40 10,000,000 400,000,000

7 PENJUALAN 9 10,000,000 90,000,000 31 10,000,000 310,000,000

8 RETUR PENJUALAN (1) 10,000,000 (10,000,000) 32 10,000,000 320,000,000

11 PEMBELIAN 11 10,100,000 111,100,000 43 10,025,581 431,100,000

12 RETUR PEMBELIAN (1) 10,100,000 (10,100,000) 42 10,023,810 421,000,000

15 PENJUALAN TUNAI 7 10,023,810 70,166,667 35 10,023,810 350,833,333

19 PENJUALAN 6 10,023,810 60,142,857 29 10,023,810 290,690,476

22 PEMBELIAN 13 10,200,000 132,600,000 42 10,078,345 423,290,476

28 PENJUALAN 15 10,078,345 151,175,170 27 10,078,345 272,115,306

29 PEMBELIAN 12 10,800,000 129,600,000 39 10,300,392 401,715,306

Total …………………………… - - -
 PT ADI JAYA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2012
(In rupiah)

NO CUSTOMER BALANCE

C001 TOKO DIANA 123,200,000

C002 TOKO INDAH -
C003 TOKO PESONA 308,000,000
C004 TOKO MULIA 151,800,000

Total ……………… 583,000,000

PT ADI JAYA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2012
(In rupiah)

NO SUPPLIER BALANCE

S001 PT ESA 279,510,000

S002 CV TIRTA 246,620,000
S003 PT PENA MAS -

Total ……………… 526,130,000

PT ADI JAYA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2012
(In rupiah)

KODE PRODUCT BALANCE

501 LED TV LED 401,715,306

601 LCD TV LCD 263,790,323

Total ……………… 665,505,629

 PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2012
(In Rupiah)

Nama : TOKO DIANA Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F-AJ/21) TB - - 170,500,000 -

Dec 4 Pelunasan F-AJ/21 CRJ - 170,500,000 - -

19 Penjualan F-AJ/42 SJ 123,200,000 - 123,200,000 -

Nama : TOKO INDAH Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F-AJ/33) TB - - 327,800,000 -

Dec 7 Penjualan F-AJ/41 SJ 195,800,000 - 523,600,000 -

8 Retur NK-F-AJ/41 GJ - 24,200,000 499,400,000 -

14 Pelunasan F-AJ/41 CRJ - 171,600,000 327,800,000 -

16 Pelunasan F-AJ/33 CRJ - 327,800,000 - -

Nama : TOKO PESONA Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F-AJ/22) TB - - 189,200,000 -

Dec 24 Pelunasan F-AJ/22 CRJ - 189,200,000 - -

28 Penjualan F-AJ/43 SJ 308,000,000 - 308,000,000 -

Nama : TOKO MULIA Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F-AJ/28) TB - - 151,800,000 -

Dec
 PT ADI JAYA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2012
(In Rupiah)

Nama : PT ESA Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/E-375) TB - - - 262,900,000

Dec 9 Pelunasan F/E-375 CPJ 262,900,000 - - -

22 Pembelian F/E-75 PJ - 279,510,000 - 279,510,000

Nama : CV TIRTA Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/T-0609) TB - - - 225,500,000

Dec 23 Pelunasan F/T-0609 CPJ 225,500,000 - - -

29 Pembelian F/T-2205 PJ - 246,620,000 - 246,620,000

Nama : PT PENA MAS Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit

2012 1 Saldo Awal (F/PM-123) TB - - - 80,300,000

Dec 6 Pelunasan F/PM-123 CPJ 80,300,000 - - -

11 Pembelian F/PM-135 PJ - 210,760,000 - 210,760,000

12 Retur Pembelian NK-135 GJ 19,965,000 - - 190,795,000

20 Pelunasan F/PM-135 CPJ 190,795,000 - - -

 PT ADI JAYA
PETTY CASH
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

2012 3 PC12-01 Pembuatan Brosur Perusahaan Advertising Expenses 6-1000 850,000 850,000

DEC 5 PC12-02 Pembayaran Listrik & Telp Nov 2012 Expense Payable 2-1200 3,600,000 3,600,000

10 PC12-03 Pembelian Perlengkapan Store Supplies 1-1600 800,000 800,000

26 PC12-04 Perbaikan Atap Toko yang rusak Other Operating Expenses 6-1800 450,000 450,000

TOTAL ……………………………. 5,700,000 5,700,000

6-1000 850,000 1-1200 5,700,000 ADVERTISING EXPENSE PETTY CASH
2-1200 3,600,000 EXPENSE PAYABLE
1-1600 800,000 STORE SUPPLIES
6-1800 450,000 OTHER OPERATING EXPENSE
5,700,000 5,700,000
0
 PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit Credit
NO Ref
7 COST OF GOODS SOLD 5-1100 146,000,000
MERCHANDISE INVENTOR 1-1500 146,000,000
8 SALES RETURN 4-1200 22,000,000
PPN OUTCOME 2-1500 2,200,000
ACCOUNTS RECEIVABLE 1-1300 24,200,000
MERCHANDISE INVENTORY 1-1500 18,000,000
COST OF GOODS SOLD 5-1100 18,000,000
12 ACCOUNTS PAYABLE 2-1100 19,965,000
MERCHANDISE INVENTOR 1-1500 18,150,000
PPN INCOME 1-1910 1,815,000
15 COST OF GOODS SOLD 5-1100 134,295,238
MERCHANDISE INVENTOR 1-1500 134,295,238
19 COST OF GOODS SOLD 5-1100 92,207,143
MERCHANDISE INVENTOR 1-1500 92,207,143
28 COST OF GOODS SOLD 5-1100 231,741,990
MERCHANDISE INVENTOR 1-1500 231,741,990

TOTAL …………………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
 PT ADI JAYA
CASH RECEIPT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT
OTHERS
DATE INVOICE NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNTS
RECEIVABLE ACCOUNT TOTAL
NO

2012 4 BKM-XII-01 TOKO DIANA 170,500,000 170,500,000 - - -

DES 14 BKM-XII-02 TOKO INDAH 171,600,000 171,600,000 - - -
15 AJ-KN-01 PENJUALAN TUNAI 180,400,000 - Sales (4-1100) 164,000,000
- - PPN Outcome (2-1500) 16,400,000
16 BKM-XII-03 TOKO INDAH 327,800,000 327,800,000 - - -
21 BKM-XII-04 TOKO SUKAMAKMUR 8,000,000 - Allowance For Doubtful Debt (1-1400) 8,000,000
24 BKM-XII-05 TOKO PESONA 189,200,000 189,200,000 - - -

TOTAL ………………… 1,047,500,000 859,100,000 - - 188,400,000

ACCOUNT NUMBER…………………. (1-1100) (1-1300) - - (V)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1100 1,047,500,000 1-1300 859,100,000
1-1400 8,000,000
2-1500 16,400,000
4-1100 164,000,000

TOTAL 1,047,500,000 TOTAL 1,047,500,000

 PT ADI JAYA
SALES JOURNAL
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION ACCOUNT

SALES PPN OUTCOME
RECEIVABLE

2012 7 F-AJ/41 TOKO INDAH 195,800,000 178,000,000 17,800,000

DEC 19 F-AJ/42 TOKO DIANA 123,200,000 112,000,000 11,200,000

28 F-AJ/43 TOKO PESONA 308,000,000 280,000,000 28,000,000

TOTAL …………… 627,000,000 570,000,000 57,000,000

ACCOUNT NUMBER……………. (1-1300) (4-1100) (2-1500)

RECAPITULATION

DEBIT KREDIT

ACC. NO TOTAL ACC. NO TOTAL

1-1300 627,000,000 2-1500 57,000,000

4-1100 570,000,000

TOTAL 627,000,000 TOTAL 627,000,000

 PT ADI JAYA
CASH PAYMENT JOURNAL
DECEMBER, 2012
( In Rupiah )
DEBIT CREDIT
INVOICE CHECK OTHERS
DATE DESCRIPTION ACCOUNT
NO. NO. CASH IN BANK
PAYABLE ACCOUNT ACC NO. TOTAL

2012 1 BKK-101 Gaji Karyawan November 2012 BP12-001 - Expense Payable (2-1200) 5,000,000 5,000,000
DEC 6 BKK-102 PT PENA MAS BP12-002 80,300,000 - - - 80,300,000
9 BKK-103 PT ESA BP12-003 262,900,000 - - - 262,900,000
15 BKK-104 PPN masa November 2012 BP12-004 - PPN Payable (2-1400) 4,200,000 4,200,000
17 BKK-105 Dividen Tn. Adri BP12-005 - Dividend Payable (2-1600) 4,500,000 4,500,000
18 BKK-106 PT PENA MAS BP12-006 190,795,000 - - - 190,795,000
23 BKK-107 CV. TIRTA BP12-007 225,500,000 - - - 225,500,000
30 BKK-108 Bank Danamon BP12-008 - Bank Mega Loan ('2-2100) 15,000,000 16,500,000
- Interst Expense (9-1100) 1,500,000 -

TOTAL ………………… 759,495,000 - - 30,200,000 789,695,000

ACCOUNT NUMBER…………………. (2-1100) - - (V) (1-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
2-1100 759,495,000 1-1100 789,695,000
2-1200 5,000,000
2-1400 4,200,000
2-1600 4,500,000
2-2100 15,000,000
9-1100 1,500,000

TOTAL 789,695,000 TOTAL 789,695,000

 PT ADI JAYA
PURCHASE JOURNAL
DECEMBER, 2012
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

PPN INCOME
INVENTORY PAYABLE

2012 11 F/PM-135 PT PENA MAS 191,600,000 19,160,000 210,760,000

DEC 22 E-75 PT ESA 254,100,000 25,410,000 279,510,000
29 TR-2205 CV TIRTA 224,200,000 22,420,000 246,620,000

TOTAL……………. 669,900,000 66,990,000 736,890,000

ACCOUNT NUMBER …………… (1-1500) (1-1910) (2-1100)

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
1-1500 669,900,000 2-1100 736,890,000
1-1910 66,990,000

TOTAL 736,890,000 TOTAL 736,890,000

 PT ADI JAYA
TRIAL BALANCE, NOVEMBER 30, 2012
IN RUPIAH

ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash in Bank 68,550,000
1-1200 Petty Cash 11,700,000
1-1300 Accounts Receivable 839,300,000
1-1400 Allowance for Doubtful Debt 14,000,000
1-1500 Merchandise Inventory 600,000,000
1-1600 Store Supplies 5,200,000
1-1700 Prepaid Insurance 12,500,000
1-1800 Prepaid Rent 20,500,000
1-1900 Prepaid Tax 17,000,000
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost 69,600,000
1-2110 Equipment Accum Dep 24,320,000
2-1100 Accounts Payable 568,700,000
2-1200 Expense Payable 8,600,000
2-1300 Income Tax Payable
2-1400 PPN Payable 4,200,000
2-1500 PPN Outcome
2-1600 Dividend Payable 4,500,000
Feb-00 Bank Danamon Loan 320,000,000
3-1100 Capital Stock 400,000,000
3-1200 Retained Earning 14,500,000
3-1300 Dividend 27,500,000
3-1400 Income Summary
4-1100 Sales 852,900,000
4-1200 Sales Return
5-1100 Cost of goods Sold 395,820,000
5-1200 Freight Paid 12,600,000
6-1000 Advertising Expense 3,800,000
6-1100 Telephone & Electricity expense 7,800,000
6-1200 Store Supplies Expense 4,750,000
6-1300 Bad Debt Expense 12,000,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 11,400,000
6-1600 Rent Expense 22,900,000
6-1700 Wages & Salaries Expense 40,200,000
6-1800 Other Operating Expense 10,100,000
8-1100 Interest Revenue 7,900,000
9-1100 Interest Expense 2,200,000
9-1200 Bank Service Charge 7,700,000
9-1300 Income Tax Expense
TOTAL 2,219,620,000 2,219,620,000
N AKUN: CASH IN BANK 326,355,000 -
NO AKUN: 1-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 68,550,000 -
31 CASH RECEIVE J 1,047,500,000 - 1,116,050,000 -
31 CASH PAYMENT J - 789,695,000 326,355,000 -
31 SALES J - - 326,355,000 -
31 PURCHASE J - - 326,355,000 -
31 GENERAL J - - 326,355,000 -
31 PETTY CASH J - - 326,355,000 -

N AKUN: PETTY CASH 6,000,000 -

NO AKUN: 1-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 11,700,000 -
31 CASH RECEIVE J - - 11,700,000 -
31 CASH PAYMENT J - - 11,700,000 -
31 SALES J - - 11,700,000 -
31 PURCHASE J - - 11,700,000 -
31 GENERAL J - - 11,700,000 -
31 PETTY CASH J - 5,700,000 6,000,000 -

N AKUN: ACCOUNTS RECEIVABLE 583,000,000 -

NO AKUN: 1-1300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 839,300,000 -
31 CASH RECEIVE J - 859,100,000 - 19,800,000
31 CASH PAYMENT J - - - 19,800,000
31 SALES J 627,000,000 - 607,200,000 -
31 PURCHASE J - - 607,200,000 -
31 GENERAL J - 24,200,000 583,000,000 -
31 PETTY CASH J - - 583,000,000 -

N AKUN: ALLOWANCE FOR DOUBTFUL DEBT - 22,000,000

NO AKUN: 1-1400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 14,000,000
31 CASH RECEIVE J - 8,000,000 - 22,000,000
31 CASH PAYMENT J - - - 22,000,000
31 SALES J - - - 22,000,000
31 PURCHASE J - - - 22,000,000
31 GENERAL J - - - 22,000,000
31 PETTY CASH J - - - 22,000,000

N AKUN: MERCHANDISE INVENTORY 665,505,629 -

NO AKUN: 1-1500

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 600,000,000 -
31 CASH RECEIVE J - - 600,000,000 -
31 CASH PAYMENT J - - 600,000,000 -
31 SALES J - - 600,000,000 -
31 PURCHASE J 669,900,000 - 1,269,900,000 -
31 GENERAL J 18,000,000 622,394,371 665,505,629 -
31 PETTY CASH J - - 665,505,629 -

N AKUN: STORE SUPPLIES 6,000,000 -

NO AKUN: 1-1600

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 5,200,000 -
31 CASH RECEIVE J - - 5,200,000 -
31 CASH PAYMENT J - - 5,200,000 -
31 SALES J - - 5,200,000 -
31 PURCHASE J - - 5,200,000 -
31 GENERAL J - - 5,200,000 -
31 PETTY CASH J 800,000 - 6,000,000 -

N AKUN: PREPAID INSURANCE 12,500,000 -

NO AKUN: 1-1700

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 12,500,000 -
31 CASH RECEIVE J - - 12,500,000 -
31 CASH PAYMENT J - - 12,500,000 -
31 SALES J - - 12,500,000 -
31 PURCHASE J - - 12,500,000 -
31 GENERAL J - - 12,500,000 -
 31 PETTY CASH J - - 12,500,000 -

N AKUN: PREPAID RENT 20,500,000 -

NO AKUN: 1-1800

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 20,500,000 -
31 CASH RECEIVE J - - 20,500,000 -
31 CASH PAYMENT J - - 20,500,000 -
31 SALES J - - 20,500,000 -
31 PURCHASE J - - 20,500,000 -
31 GENERAL J - - 20,500,000 -
31 PETTY CASH J - - 20,500,000 -

N AKUN: PREPAID TAX 17,000,000 -

NO AKUN: 1-1900

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 17,000,000 -
31 CASH RECEIVE J - - 17,000,000 -
31 CASH PAYMENT J - - 17,000,000 -
31 SALES J - - 17,000,000 -
31 PURCHASE J - - 17,000,000 -
31 GENERAL J - - 17,000,000 -
31 PETTY CASH J - - 17,000,000 -

N AKUN: PPN INCOME 65,175,000 -

NO AKUN: 1-1910

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J 66,990,000 - 66,990,000 -
31 GENERAL J - 1,815,000 65,175,000 -
31 PETTY CASH J - - 65,175,000 -

N AKUN: PREPAID PPN - -

NO AKUN: 1-1920
 SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -

N AKUN: EQUIPMENT AT COST 69,600,000 -

NO AKUN: 1-2100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 69,600,000 -
31 CASH RECEIVE J - - 69,600,000 -
31 CASH PAYMENT J - - 69,600,000 -
31 SALES J - - 69,600,000 -
31 PURCHASE J - - 69,600,000 -
31 GENERAL J - - 69,600,000 -
31 PETTY CASH J - - 69,600,000 -

N AKUN: EQUIPMENT ACCUM DEP - 24,320,000

NO AKUN: 1-2110

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 24,320,000
31 CASH RECEIVE J - - - 24,320,000
31 CASH PAYMENT J - - - 24,320,000
31 SALES J - - - 24,320,000
31 PURCHASE J - - - 24,320,000
31 GENERAL J - - - 24,320,000
31 PETTY CASH J - - - 24,320,000

N AKUN: ACCOUNTS PAYABLE - 526,130,000

NO AKUN: 2-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 568,700,000
31 CASH RECEIVE J - - - 568,700,000
31 CASH PAYMENT J 759,495,000 - 190,795,000 -
31 SALES J - - 190,795,000 -
 31 PURCHASE J - 736,890,000 - 546,095,000
31 GENERAL J 19,965,000 - - 526,130,000
31 PETTY CASH J - - - 526,130,000

N AKUN: EXPENSE PAYABLE - -

NO AKUN: 2-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 8,600,000
31 CASH RECEIVE J - - - 8,600,000
31 CASH PAYMENT J 5,000,000 - - 3,600,000
31 SALES J - - - 3,600,000
31 PURCHASE J - - - 3,600,000
31 GENERAL J - - - 3,600,000
31 PETTY CASH J 3,600,000 - - -

N AKUN: INCOME TAX PAYABLE - -

NO AKUN: 2-1300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -

N AKUN: PPN PAYABLE - -

NO AKUN: 2-1400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 4,200,000
31 CASH RECEIVE J - - - 4,200,000
31 CASH PAYMENT J 4,200,000 - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -

N AKUN: PPN OUTCOME - 71,200,000

 NO AKUN: 2-1500

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - 16,400,000 - 16,400,000
31 CASH PAYMENT J - - - 16,400,000
31 SALES J - 57,000,000 - 73,400,000
31 PURCHASE J - - - 73,400,000
31 GENERAL J 2,200,000 - - 71,200,000
31 PETTY CASH J - - - 71,200,000

N AKUN: DIVIDENT PAYABLE - -

NO AKUN: 2-1600

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 4,500,000
31 CASH RECEIVE J - - - 4,500,000
31 CASH PAYMENT J 4,500,000 - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -

N AKUN: BANK DANAMON LOAN - 305,000,000

NO AKUN: 2-2100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 320,000,000
31 CASH RECEIVE J - - - 320,000,000
31 CASH PAYMENT J 15,000,000 - - 305,000,000
31 SALES J - - - 305,000,000
31 PURCHASE J - - - 305,000,000
31 GENERAL J - - - 305,000,000
31 PETTY CASH J - - - 305,000,000

N AKUN: CAPITAL STOCK - 400,000,000

NO AKUN: 3-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 400,000,000
31 CASH RECEIVE J - - - 400,000,000
 31 CASH PAYMENT J - - - 400,000,000
31 SALES J - - - 400,000,000
31 PURCHASE J - - - 400,000,000
31 GENERAL J - - - 400,000,000
31 PETTY CASH J - - - 400,000,000

N AKUN: RETAINED EARNING - 14,500,000

NO AKUN: 3-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 14,500,000
31 CASH RECEIVE J - - - 14,500,000
31 CASH PAYMENT J - - - 14,500,000
31 SALES J - - - 14,500,000
31 PURCHASE J - - - 14,500,000
31 GENERAL J - - - 14,500,000
31 PETTY CASH J - - - 14,500,000

N AKUN: DIVIDEND 27,500,000 -

NO AKUN: 3-1300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 27,500,000 -
31 CASH RECEIVE J - - 27,500,000 -
31 CASH PAYMENT J - - 27,500,000 -
31 SALES J - - 27,500,000 -
31 PURCHASE J - - 27,500,000 -
31 GENERAL J - - 27,500,000 -
31 PETTY CASH J - - 27,500,000 -

N AKUN: INCOME SUMMARY - -

NO AKUN: 3-1400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -
N AKUN: SALES - 1,586,900,000
NO AKUN: 4-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 852,900,000
31 CASH RECEIVE J - 164,000,000 - 1,016,900,000
31 CASH PAYMENT J - - - 1,016,900,000
31 SALES J - 570,000,000 - 1,586,900,000
31 PURCHASE J - - - 1,586,900,000
31 GENERAL J - - - 1,586,900,000
31 PETTY CASH J - - - 1,586,900,000

N AKUN: SALES RETURN 22,000,000 -

NO AKUN: 4-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J 22,000,000 - 22,000,000 -
31 PETTY CASH J - - 22,000,000 -

N AKUN: COST OF GOODS SOLD 982,064,371 -

NO AKUN: 5-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 395,820,000 -
31 CASH RECEIVE J - - 395,820,000 -
31 CASH PAYMENT J - - 395,820,000 -
31 SALES J - - 395,820,000 -
31 PURCHASE J - - 395,820,000 -
31 GENERAL J 604,244,371 18,000,000 982,064,371 -
31 PETTY CASH J - - 982,064,371 -

N AKUN: FREIGHT PAID 12,600,000 -

NO AKUN: 5-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 12,600,000 -
31 CASH RECEIVE J - - 12,600,000 -
31 CASH PAYMENT J - - 12,600,000 -
31 SALES J - - 12,600,000 -
31 PURCHASE J - - 12,600,000 -
31 GENERAL J - - 12,600,000 -
31 PETTY CASH J - - 12,600,000 -

N AKUN: ADVERTISING EXPENSE 4,650,000 -

NO AKUN: 6-1000

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 3,800,000 -
31 CASH RECEIVE J - - 3,800,000 -
31 CASH PAYMENT J - - 3,800,000 -
31 SALES J - - 3,800,000 -
31 PURCHASE J - - 3,800,000 -
31 GENERAL J - - 3,800,000 -
31 PETTY CASH J 850,000 - 4,650,000 -

N AKUN: TELEPHONE & ELECTRICITY EXPENSE 7,800,000 -

NO AKUN: 6-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 7,800,000 -
31 CASH RECEIVE J - - 7,800,000 -
31 CASH PAYMENT J - - 7,800,000 -
31 SALES J - - 7,800,000 -
31 PURCHASE J - - 7,800,000 -
31 GENERAL J - - 7,800,000 -
31 PETTY CASH J - - 7,800,000 -

N AKUN: STORE SUPPLIES EXPENSE 4,750,000 -

NO AKUN: 6-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 4,750,000 -
31 CASH RECEIVE J - - 4,750,000 -
31 CASH PAYMENT J - - 4,750,000 -
31 SALES J - - 4,750,000 -
31 PURCHASE J - - 4,750,000 -
31 GENERAL J - - 4,750,000 -
 31 PETTY CASH J - - 4,750,000 -

N AKUN: BAD DEBTS EXPENSE 12,000,000 -

NO AKUN: 6-1300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 12,000,000 -
31 CASH RECEIVE J - - 12,000,000 -
31 CASH PAYMENT J - - 12,000,000 -
31 SALES J - - 12,000,000 -
31 PURCHASE J - - 12,000,000 -
31 GENERAL J - - 12,000,000 -
31 PETTY CASH J - - 12,000,000 -

N AKUN: DEPRECIATION EXPENSE 16,500,000 -

NO AKUN: 6-1400

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 16,500,000 -
31 CASH RECEIVE J - - 16,500,000 -
31 CASH PAYMENT J - - 16,500,000 -
31 SALES J - - 16,500,000 -
31 PURCHASE J - - 16,500,000 -
31 GENERAL J - - 16,500,000 -
31 PETTY CASH J - - 16,500,000 -

N AKUN: INSURANCE EXPENSE 11,400,000 -

NO AKUN: 6-1500

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 11,400,000 -
31 CASH RECEIVE J - - 11,400,000 -
31 CASH PAYMENT J - - 11,400,000 -
31 SALES J - - 11,400,000 -
31 PURCHASE J - - 11,400,000 -
31 GENERAL J - - 11,400,000 -
31 PETTY CASH J - - 11,400,000 -

N AKUN: RENT EXPENSE 22,900,000 -

NO AKUN: 6-1600
 SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 22,900,000 -
31 CASH RECEIVE J - - 22,900,000 -
31 CASH PAYMENT J - - 22,900,000 -
31 SALES J - - 22,900,000 -
31 PURCHASE J - - 22,900,000 -
31 GENERAL J - - 22,900,000 -
31 PETTY CASH J - - 22,900,000 -

N AKUN: WAGES & SALARIES EXPENSE 40,200,000 -

NO AKUN: 6-1700

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 40,200,000 -
31 CASH RECEIVE J - - 40,200,000 -
31 CASH PAYMENT J - - 40,200,000 -
31 SALES J - - 40,200,000 -
31 PURCHASE J - - 40,200,000 -
31 GENERAL J - - 40,200,000 -
31 PETTY CASH J - - 40,200,000 -

N AKUN: OTHER OPERATING EXPENSE 10,550,000 -

NO AKUN: 6-1800

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 10,100,000 -
31 CASH RECEIVE J - - 10,100,000 -
31 CASH PAYMENT J - - 10,100,000 -
31 SALES J - - 10,100,000 -
31 PURCHASE J - - 10,100,000 -
31 GENERAL J - - 10,100,000 -
31 PETTY CASH J 450,000 - 10,550,000 -

N AKUN: INTEREST REVENUE - 7,900,000

NO AKUN: 8-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - 7,900,000
31 CASH RECEIVE J - - - 7,900,000
31 CASH PAYMENT J - - - 7,900,000
31 SALES J - - - 7,900,000
 31 PURCHASE J - - - 7,900,000
31 GENERAL J - - - 7,900,000
31 PETTY CASH J - - - 7,900,000

N AKUN: INTEREST EXPENSE 3,700,000 -

NO AKUN: 9-1100

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 2,200,000 -
31 CASH RECEIVE J - - 2,200,000 -
31 CASH PAYMENT J 1,500,000 - 3,700,000 -
31 SALES J - - 3,700,000 -
31 PURCHASE J - - 3,700,000 -
31 GENERAL J - - 3,700,000 -
31 PETTY CASH J - - 3,700,000 -

N AKUN: BANK SERVICE CHARGE 7,700,000 -

NO AKUN: 9-1200

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS 7,700,000 -
31 CASH RECEIVE J - - 7,700,000 -
31 CASH PAYMENT J - - 7,700,000 -
31 SALES J - - 7,700,000 -
31 PURCHASE J - - 7,700,000 -
31 GENERAL J - - 7,700,000 -
31 PETTY CASH J - - 7,700,000 -

N AKUN: INCOME TAX EXPENSE - -

NO AKUN: 9-1300

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBET KREDIT
DES 1 N SALDO NS - -
31 CASH RECEIVE J - - - -
31 CASH PAYMENT J - - - -
31 SALES J - - - -
31 PURCHASE J - - - -
31 GENERAL J - - - -
31 PETTY CASH J - - - -
NO AKUN NAMA AKUN DEBET KREDIT
1-1100 CASH IN BANK 68,550,000
1-1200 PETTY CASH 11,700,000
1-1300 ACCOUNTS RECEIVABLE 839,300,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 14,000,000
1-1500 MERCHANDISE INVENTORY 600,000,000
1-1600 STORE SUPPLIES 5,200,000
1-1700 PREPAID INSURANCE 12,500,000
1-1800 PREPAID RENT 20,500,000
1-1900 PREPAID TAX 17,000,000
1-1910 PPN INCOME
1-1920 PREPAID PPN
1-2100 EQUIPMENT AT COST 69,600,000
1-2110 EQUIPMENT ACCUM DEP 24,320,000
2-1100 ACCOUNTS PAYABLE 568,700,000
2-1200 EXPENSE PAYABLE 8,600,000
2-1300 INCOME TAX PAYABLE
2-1400 PPN PAYABLE 4,200,000
2-1500 PPN OUTCOME
2-1600 DIVIDENT PAYABLE 4,500,000
2-2100 BANK DANAMON LOAN 320,000,000
3-1100 CAPITAL STOCK 400,000,000
3-1200 RETAINED EARNING 14,500,000
3-1300 DIVIDEND 27,500,000
3-1400 INCOME SUMMARY
4-1100 SALES 852,900,000
4-1200 SALES RETURN
5-1100 COST OF GOODS SOLD 395,820,000
5-1200 FREIGHT PAID 12,600,000
6-1000 ADVERTISING EXPENSE 3,800,000
6-1100 TELEPHONE & ELECTRICITY EXPENSE 7,800,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000
6-1300 BAD DEBTS EXPENSE 12,000,000
6-1400 DEPRECIATION EXPENSE 16,500,000
6-1500 INSURANCE EXPENSE 11,400,000
6-1600 RENT EXPENSE 22,900,000
6-1700 WAGES & SALARIES EXPENSE 40,200,000
6-1800 OTHER OPERATING EXPENSE 10,100,000
8-1100 INTEREST REVENUE 7,900,000
9-1100 INTEREST EXPENSE 2,200,000
9-1200 BANK SERVICE CHARGE 7,700,000
9-1300 INCOME TAX EXPENSE
JUMLAH 2,219,620,000 2,219,620,000
-
 NO NERACA SALDO AJP NSSD LABA RUGI NERACA
AKUN NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 CASH IN BANK 326,355,000 - 3,640,000 - 329,995,000 - - - 329,995,000 -
1-1200 PETTY CASH 6,000,000 - - - 6,000,000 - - - 6,000,000 -
1-1300 ACCOUNTS RECEIVABLE 583,000,000 - - - 583,000,000 - - - 583,000,000 -
1-1400 ALLOWANCE FOR DOUBTFUL DEBT - 22,000,000 - 1,320,000 - 23,320,000 - - - 23,320,000
1-1500 MERCHANDISE INVENTORY 665,505,629 - - - 665,505,629 - - - 665,505,629 -
1-1600 STORE SUPPLIES 6,000,000 - - 1,700,000 4,300,000 - - - 4,300,000 -
1-1700 PREPAID INSURANCE 12,500,000 - - 850,000 11,650,000 - - - 11,650,000 -
1-1800 PREPAID RENT 20,500,000 - - 1,500,000 19,000,000 - - - 19,000,000 -
1-1900 PREPAID TAX 17,000,000 - - 17,000,000 - - - - - -
1-1910 PPN INCOME 65,175,000 - - 65,175,000 - - - - - -
1-1920 PREPAID PPN - - - - - - - - - -
1-2100 EQUIPMENT AT COST 69,600,000 - - - 69,600,000 - - - 69,600,000 -
1-2110 EQUIPMENT ACCUM DEP - 24,320,000 - 840,000 - 25,160,000 - - - 25,160,000
2-1100 ACCOUNTS PAYABLE - 526,130,000 - - - 526,130,000 - - - 526,130,000
2-1200 EXPENSE PAYABLE - - - 7,250,000 - 7,250,000 - - - 7,250,000
2-1300 INCOME TAX PAYABLE - - - 89,541,407 - 89,541,407 - - - 89,541,407
2-1400 PPN PAYABLE - - - 6,025,000 - 6,025,000 - - - 6,025,000
2-1500 PPN OUTCOME - 71,200,000 71,200,000 - - - - - - -
2-1600 DIVIDENT PAYABLE - - - - - - - - - -
2-2100 BANK DANAMON LOAN - 305,000,000 - - - 305,000,000 - - - 305,000,000
3-1100 CAPITAL STOCK - 400,000,000 - - - 400,000,000 - - - 400,000,000
3-1200 RETAINED EARNING - 14,500,000 - - - 14,500,000 - - - 14,500,000
3-1300 DIVIDEND 27,500,000 - - - 27,500,000 - - - 27,500,000 -
3-1400 INCOME SUMMARY - - - - - - - - - -
4-1100 SALES - 1,586,900,000 - - - 1,586,900,000 - 1,586,900,000 - -
4-1200 SALES RETURN 22,000,000 - - - 22,000,000 - 22,000,000 - - -
5-1100 COST OF GOODS SOLD 982,064,371 - - - 982,064,371 - 982,064,371 - - -
5-1200 FREIGHT PAID 12,600,000 - - - 12,600,000 - 12,600,000 - - -
6-1000 ADVERTISING EXPENSE 4,650,000 - - - 4,650,000 - 4,650,000 - - -
6-1100 TELEPHONE & ELECTRICITY EXPENSE 7,800,000 - 2,750,000 - 10,550,000 - 10,550,000 - - -
6-1200 STORE SUPPLIES EXPENSE 4,750,000 - 1,700,000 - 6,450,000 - 6,450,000 - - -
6-1300 BAD DEBTS EXPENSE 12,000,000 - 1,320,000 - 13,320,000 - 13,320,000 - - -
6-1400 DEPRECIATION EXPENSE 16,500,000 - 840,000 - 17,340,000 - 17,340,000 - - -
6-1500 INSURANCE EXPENSE 11,400,000 - 850,000 - 12,250,000 - 12,250,000 - - -
6-1600 RENT EXPENSE 22,900,000 - 1,500,000 - 24,400,000 - 24,400,000 - - -
6-1700 WAGES & SALARIES EXPENSE 40,200,000 - 4,500,000 - 44,700,000 - 44,700,000 - - -
6-1800 OTHER OPERATING EXPENSE 10,550,000 - - - 10,550,000 - 10,550,000 - - -
8-1100 INTEREST REVENUE - 7,900,000 - 4,000,000 - 11,900,000 - 11,900,000 - -
9-1100 INTEREST EXPENSE 3,700,000 - - - 3,700,000 - 3,700,000 - - -
9-1200 BANK SERVICE CHARGE 7,700,000 - 360,000 - 8,060,000 - 8,060,000 - - -
9-1300 INCOME TAX EXPENSE - - 106,541,407 - 106,541,407 - 106,541,407 - - -
2,957,950,000 2,957,950,000 195,201,407 195,201,407 2,995,726,407 2,995,726,407 1,279,175,778 1,598,800,000 1,716,550,629 1,396,926,407
- - - 319,624,222 - - 319,624,222
1,598,800,000 1,598,800,000 1,716,550,629 1,716,550,629
 PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
DATE INVOICE DESCRIPTION Pos Debit Credit
NO Ref
31 BMXII01 CASH IN BANK 1-1100 3,640,000
BANK SERVICE CHARGE 9-1200 360,000
INTEREST REVENUE 8-1100 4,000,000

BMXII02 STORE SUPPLIES EXPENSE 6-1200 1,700,000

STORE SUPPLIES 1-1600 1,700,000

RENT EXPENSE 6-1600 1,500,000

PREPAID RENT 1-1800 1,500,000

INSURANCE EXPENSE 6-1500 850,000

PREPAID INSURANCE 1-1700 850,000

BAD DEBTS EXPENSE 6-1300 1,320,000

ALLOWANCE FOR DOUBTFUL DEBT1-1400 1,320,000

BMXII03 DEPRECIATION EXPENSE 6-1400 840,000

EQUIPMENT ACCUM DEP 1-2110 840,000

WAGES & SALARIES EXPENSE 6-1700 4,500,000

TELEPHONE & ELECTRICITY EXPENSE 6-1100 2,750,000
EXPENSE PAYABLE 2-1200 7,250,000

BMXII04 PPN OUTCOME 2-1500 71,200,000

PPN PAYABLE 2-1400 6,025,000
PPN INCOME 1-1910 65,175,000

INCOME TAX EXPENSE 9-1300 106,541,407

PREPAID TAX 1-1900 17,000,000
INCOME TAX PAYABLE 2-1300 89,541,407
TOTAL ……………………. 195,201,407 195,201,407
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
 PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012

KETERANGAN Rp Rp

REVENUE
Sales 1,586,900,000
Sales Return 22,000,000 (-)
Net Sales 1,564,900,000

COST OF GOODS SOLD

Cost of Goods Sold 982,064,371
Freight Paid 12,600,000 (+)
Cost of Goods Sold 994,664,371 (-)
Gross Profit 570,235,629

EXPENSES
OPERATING EXPENSE
Advertising Expenses 4,650,000
Telephone & Electricity expenses 10,550,000
Store Supplies Expenses 6,450,000
Bad Debts Expense 13,320,000
Depreciation Expense 17,340,000
Insurance Expense 12,250,000
Rent Expense 24,400,000
Wages & Salaries Expense 44,700,000
Other Operating Expense 10,550,000 (+)
Sub Total 144,210,000 (-)
Operating Net Profit 426,025,629

OTHER REVENUE & GAINS

Interest Revenue 11,900,000
Total Other Revenue 11,900,000 (+)

OTHER EXPENSES & LOSSES

Interest Expense 3,700,000
Bank Service Charge 8,060,000
Total Other Expenses 11,760,000 (-)
EARNING BEFORE TAX 426,165,629
Income Tax Expense 106,541,407 (-)
EARNING/NET INCOME 319,624,222
106,541,407
319,624,222 106,541,407
 PT ADI JAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2012

BALANCE
DESCRIPTION
Rp

Retained Earning, 1 Desember 2012 14,500,000

Penambahan :
Laba tahun berjalan 319,624,222

Pengurangan :
Dividend 27,500,000

Retained Earning, 31 Desember 2012 306,624,222

 PT ADI JAYA
BALANCE SHEET
DECEMBER 31, 2012

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 329,995,000 Accounts Payable 526,130,000
Petty Cash 6,000,000 Expense Payable 7,250,000
Accounts Receivable 583,000,000 Income Tax Payable 89,541,407
Allowance for Doubtful Debt (23,320,000) PPN Payable 6,025,000
Merchandise Inventory 665,505,629 Total Current Liabilities 628,946,407
Store Supplies 4,300,000
Prepaid Insurance 11,650,000 Long Term Liabilities
Prepaid Rent 19,000,000 Bank Danamon Loan 305,000,000
Prepaid PPN 0 Total Long Term Liabilities 305,000,000
Total Current Assets 1,596,130,629
Equity
Fixed Assets Capital Stock 400,000,000
Equipment 69,600,000 Retained Earnings 306,624,222
Equipment Accumulation Depreciation (25,160,000)
Total Fixed Assets 44,440,000 Total Equity 706,624,222

TOTAL ASSETS 1,640,570,629 TOTAL LIABILITIES & EQUITY 1,640,570,629

0
 PT ADI JAYA
CASH FLOW REPORT
DECEMBER 31, 2012
(In Rupiah)

SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan 1,047,500,000
Penerimaan Dari Bank Mega 2,140,000
Pembayaran kepada Pemasok (759,495,000)
Pembayaran PPN Payable (4,200,000)
Pembayaran Cetak Brosur (850,000)
Pembayaran Expense Payable (8,600,000)
Pembelian Perlengkapan Toko (800,000)
Pembayaran Dividend Payable (4,500,000)
Pembayaran Pemeliharaan Toko (450,000)

Arus Kas Bersih dari Aktivitas Operasi 270,745,000

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran Utang Bank (15,000,000)

Arus Kas Bersih dari Aktivitas Investasi (15,000,000)

Kenaikan Bersih Kas dan setara kas 255,745,000

Kas dan setara kas pada awal periode 80,250,000

Kas dan setara kas pada akhir periode 335,995,000

-
329,995,000
6,000,000
335,995,000
 NS AWAL NS AKHIR
NO AKUN NAMA AKUN DEBET KREDIT DEBET
1-1100 CASH IN BANK 68,550,000 329,995,000
1-1200 PETTY CASH 11,700,000 6,000,000
1-1300 ACCOUNTS RECEIVABLE 839,300,000 583,000,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 14,000,000 -
1-1500 MERCHANDISE INVENTORY 600,000,000 665,505,629
1-1600 STORE SUPPLIES 5,200,000 4,300,000
1-1700 PREPAID INSURANCE 12,500,000 11,650,000
1-1800 PREPAID RENT 20,500,000 19,000,000
1-1900 PREPAID TAX 17,000,000 -
1-1910 PPN INCOME -
1-1920 PREPAID PPN -
1-2100 EQUIPMENT AT COST 69,600,000 69,600,000
1-2110 EQUIPMENT ACCUM DEP 24,320,000 -
2-1100 ACCOUNTS PAYABLE 568,700,000 -
2-1200 EXPENSE PAYABLE 8,600,000 -
2-1300 INCOME TAX PAYABLE -
2-1400 PPN PAYABLE 4,200,000 -
2-1500 PPN OUTCOME -
2-1600 DIVIDENT PAYABLE 4,500,000 -
2-2100 BANK DANAMON LOAN 320,000,000 -
3-1100 CAPITAL STOCK 400,000,000 -
3-1200 RETAINED EARNING 14,500,000 -
3-1300 DIVIDEND 27,500,000 27,500,000
3-1400 INCOME SUMMARY -
4-1100 SALES 852,900,000 -
4-1200 SALES RETURN 22,000,000
5-1100 COST OF GOODS SOLD 395,820,000 982,064,371
5-1200 FREIGHT PAID 12,600,000 12,600,000
6-1000 ADVERTISING EXPENSE 3,800,000 4,650,000
6-1100 TELEPHONE & ELECTRICITY EXPENSE 7,800,000 10,550,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000 6,450,000
6-1300 BAD DEBTS EXPENSE 12,000,000 13,320,000
6-1400 DEPRECIATION EXPENSE 16,500,000 17,340,000
6-1500 INSURANCE EXPENSE 11,400,000 12,250,000
6-1600 RENT EXPENSE 22,900,000 24,400,000
6-1700 WAGES & SALARIES EXPENSE 40,200,000 44,700,000
6-1800 OTHER OPERATING EXPENSE 10,100,000 10,550,000
8-1100 INTEREST REVENUE 7,900,000 -
9-1100 INTEREST EXPENSE 2,200,000 3,700,000
9-1200 BANK SERVICE CHARGE 7,700,000 8,060,000
9-1300 INCOME TAX EXPENSE 119,326,376
JUMLAH 2,219,620,000 2,219,620,000 3,008,511,376
- -
NS AKHIR KENAIKAN(PENURUAN)
KREDIT
- 261,445,000
- (5,700,000)
- (256,300,000)
23,320,000 (37,320,000)
- 65,505,629
- (900,000)
- (850,000)
- (1,500,000)
- (17,000,000)
-
-
- -
25,160,000 840,000
526,130,000 (42,570,000)
7,250,000 (1,350,000)
102,326,376 102,326,376
6,025,000 1,825,000
-
- (4,500,000)
305,000,000 (15,000,000)
400,000,000 -
14,500,000 -
- -
-
1,586,900,000 734,000,000
- 22,000,000
- 586,244,371
- -
- 850,000
- 2,750,000
- 1,700,000
- 1,320,000
- 840,000
- 850,000
- 1,500,000
- 4,500,000
- 450,000
11,900,000 4,000,000
- 1,500,000
- 360,000
- 119,326,376
3,008,511,376