PT.

DUTA IRAMA
Neraca Saldo
PER 31 DESEMBER 2004
Account Account Name Debit Credit
Number
111 Cash Rp 52,800,000
112 Account Receivable Rp 29,500,000
114 Marchandise Inventory Rp 9,350,000
115 Store Supplies Rp 6,000,000
116 Prepaid Insurance -
117 Prepaid Advertising -
121 Land Rp 110,000,000
122 Building Rp 80,000,000
123 Accum. Depr. Of Building Rp 16,000,000
124 Store Equipment Rp 45,000,000
125 Accum. Depr. Of Store Equipment Rp 9,000,000
211 Account Payable Rp 84,000,000
212 Advertising Payable -
213 Income Tax Payable -
311 Equitas Romiz Rp 155,000,000
312 Prive Romiz Rp 8,000,000
411 Sales Rp 191,000,000
412 Interest Reveneu -
413 Sales Return Rp 5,000,000
511 Purchases Rp 91,000,000
512 Purchases Return Rp 3,000,000
513 Advertising Expense Rp 4,800,000
514 Bad Debt Expense -
515 Store Supplies Expense -
516 Insurance Expense Rp 2,400,000
517 Depriciation Of Store Building -
518 Depriciation Of Office Building -
519 Depriciation Of Store Equipment -
520 Sales Expense Rp 2,000,000
521 Other Expense Rp 3,900,000
522 Bank Service Charge -
600 Income Tax Expense Rp 8,250,000
601 Cost Of Good Sold
Total Rp 458,000,000 Rp 458,000,000
 PT. DUTA IRAMA
JURNAL PENYESUAIN
PER 31 DESEMBER 2004
Date Description Ref Debit
DES 31 Prive Romiz Rp 600,000
Bank Service Charge Rp 36,750
Account Payable Rp 1,500,000
Interest Reveneu
Cash

31 Bad Debt Expense Rp 1,000,000

Account Receivable

31 COGS Rp 100,350,000
Marchandise Inventory
Purchases
Puchases Return Rp 3,000,000
Marchandise Inventory Rp 4,200,000
COGS

31 Store Supplies Expense Rp 2,800,000

Store Supplies Expense

31 Prepaid Insurance Rp 600,000

Insurance Expanse

31 Depriciation Of Store Equipment Rp 2,166,667

Accum. Depricitaion of Store Equipment

31 Depriciation Of Store Building Rp 2,625,000

Depriciation Of Office Building Rp 875,000
Accum. Depr. Of Building

31 Advertising Expense Rp 250,000

Advertising Payable

31 Income Tax Expense Rp 1,860,000

Income Tax Payable
Total Rp 121,863,417
 Credit

Rp 148,000
Rp 1,988,750

Rp 1,000,000

Rp 9,350,000
Rp 91,000,000

Rp 7,200,000

Rp 2,800,000

Rp 600,000

Rp 2,166,667

Rp 3,500,000

Rp 250,000

Rp 1,860,000
Rp 121,863,417
 PE
Neraca Saldo
Acc. No. Account Name
Debit Credit
111 Cash Rp 52,800,000
112 Account Receivable Rp 29,500,000
114 Marchandise Inventory Rp 9,350,000
115 Store Supplies Rp 6,000,000
116 Prepaid Insurance
117 Prepaid Advertising
121 Land Rp 110,000,000
122 Building Rp 80,000,000
123 Accum. Depr. Of Building Rp 16,000,000
124 Store Equipment Rp 45,000,000
125 Accum. Depr. Of Store Equipment Rp 9,000,000
211 Account Payable Rp 84,000,000
212 Advertising Payable
213 Income Tax Payable
311 Equitas Romiz Rp 155,000,000
312 Prive Romiz Rp 8,000,000
411 Sales Rp 191,000,000
412 Interest Reveneu
413 Sales Return Rp 5,000,000
511 Purchases Rp 91,000,000
512 Purchases Return Rp 3,000,000
513 Advertising Expense Rp 4,800,000
514 Bad Debt Expense
515 Store Supplies Expense
516 Insurance Expense Rp 2,400,000
517 Depriciation Of Store Building
518 Depriciation Of Office Building
519 Depriciation Of Store Equipment
520 Sales Expense Rp 2,000,000
521 Other Expense Rp 3,900,000
522 Bank Service Charge
600 Income Tax Expense Rp 8,250,000
601 Cost Of Good Sold
Total Rp 458,000,000 Rp 458,000,000
 PT. DUTA IRAMA
Neraca Saldo
PER 31 DESEMBER 2004
AJP NSSD Laba/Rugi
Debit Credit Debit Credit Debit
Rp 1,988,750 Rp 50,811,250
Rp 1,000,000 Rp 28,500,000
Rp 4,200,000 Rp 9,350,000 Rp 4,200,000
Rp 2,800,000 Rp 3,200,000
Rp 600,000 Rp 600,000

Rp 110,000,000
Rp 80,000,000
Rp 3,500,000 Rp 19,500,000
Rp 45,000,000
Rp 2,166,667 Rp 11,166,667
Rp 1,500,000 Rp 82,500,000
Rp 250,000 Rp 250,000
Rp 1,860,000 Rp 1,860,000
Rp 155,000,000
Rp 600,000 Rp 8,600,000
Rp 191,000,000
Rp 148,000 Rp 148,000
Rp 5,000,000 Rp 5,000,000
Rp 91,000,000
Rp 3,000,000
Rp 250,000 Rp 5,050,000 Rp 5,050,000
Rp 1,000,000 Rp 1,000,000 Rp 1,000,000
Rp 2,800,000 Rp 2,800,000 Rp 2,800,000
Rp 600,000 Rp 1,800,000 Rp 1,800,000
Rp 2,625,000 Rp 2,625,000 Rp 2,625,000
Rp 875,000 Rp 875,000 Rp 875,000
Rp 2,166,667 Rp 2,166,667 Rp 2,166,667
Rp 2,000,000 Rp 2,000,000
Rp 3,900,000 Rp 3,900,000
Rp 36,750 Rp 36,750 Rp 36,750
Rp 1,860,000 Rp 10,110,000 Rp 10,110,000
Rp 100,350,000 Rp 7,200,000 Rp 93,150,000 Rp 93,150,000
Rp 121,863,417 Rp 121,863,417 Rp 461,424,667 Rp 461,424,667 Rp 130,513,417
LABA Rp 60,634,583
Rp 191,148,000
Laba/Rugi Neraca
Credit Debit Credit
Rp 50,811,250
Rp 28,500,000
Rp 4,200,000
Rp 3,200,000
Rp 600,000

Rp 110,000,000
Rp 80,000,000
Rp 19,500,000
Rp 45,000,000
Rp 11,166,667
Rp 82,500,000
Rp 250,000
Rp 1,860,000
Rp 155,000,000
Rp 8,600,000
Rp 191,000,000
Rp 148,000

Rp 191,148,000 Rp 330,911,250 Rp 270,276,667

Rp 60,634,583
Rp 191,148,000 Rp 330,911,250 Rp 330,911,250
s
 PT. DUTA IRAMA
Laporan Laba Rugi
PER 31 DESEMBER 2004
Sales
Sales Rp 191,000,000
Sales Retur Rp 5,000,000
Nett Sales Rp 186,000,000
COGS
COGS Rp 93,150,000
Gross Profit Rp 92,850,000

Expense
Advertising Expense Rp 5,050,000
Bad Debt Expense Rp 1,000,000
Store Supplies Expense Rp 2,800,000
Insurance Expense Rp 1,800,000
Depriciation Of Store Building Rp 2,625,000
Depriciation Of Office Building Rp 875,000
Depriciation Of Store Equipment Rp 2,166,667
Sales Expense Rp 2,000,000
Other Expense Rp 3,900,000
Total Expense Rp 22,216,667
Operational Profit Rp 70,633,333
Other Income
Interest Reveneu Rp 148,000
Total Other Income Rp 148,000
Other Expense
Bank Service Charge Rp 36,750
Income Tax Expense Rp 10,110,000
Total Other Expense Rp 10,146,750
Total Non Operating
Profit/Loss Rp 9,998,750
Nett Profit Rp 60,634,583
 PT. DUTA IRAMA
Laporan Perubahan Modal
PER 31 DESEMBER 2004
Modal Per 1 Des 2004 Rp 155,000,000

Laba Bersih Periode Berjalan Rp 60,634,583

Prive Romiz Rp 8,600,000
Penambahan Modal Rp 52,034,583

Modal Romiz 31 Des 2004 Rp 207,034,583

 PT. DUTA IRAMA
Laporan Perubahan Modal
PER 31 DESEMBER 2004
Asset
Cash Rp 50,811,250
Account Receivable Rp 28,500,000
Marchandise Inventory Rp 4,200,000
Store Supplies Rp 3,200,000
Prepaid Insurance Rp 600,000
Prepaid Advertising Rp -
Land Rp 110,000,000
Building Rp 80,000,000
Accum. Depr. Of Building Rp 19,500,000
Rp 60,500,000
Store Equipment Rp 45,000,000
Accum. Depr. Of Store Equipment Rp 11,166,667
Rp 33,833,333

Total Asset Rp 291,644,583

 PT. DUTA IRAMA
ran Perubahan Modal
R 31 DESEMBER 2004
Liability
Account Payable Rp 82,500,000
Advertising Payable Rp 250,000
Income Tax Payable Rp 1,860,000
Total Liability Rp 84,610,000

Equity
Romiz Equity Rp 207,034,583

Total Liability and Equity Rp 291,644,583