PT ADI JAYA

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

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
Total …………………………… - - -
 PT ADI JAYA
INVENTORY CARD
NAME : TV LED KODE : 501 LED
DECEMBER, 2012
( In Rupiah ) METODE : LIFO

INVOICE IN OUT BALANCE

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

601 LCD TV LCD

Total ………………
 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

 PT ADI JAYA
GENERAL JOURNAL
DECEMBER 2012
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION Debit Credit
NO Ref

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