20 Ak 2 - Annisa Putri Wulansari - Komak

PT SINAR MAS
Jl Dr Sutomo no. 191 Semarang
All Journals
01-12-14 To 31-12-14
23-04-21 Page 1
8:59:37 AM
ID# Acct# Account Name Debit Credit Job No.
PJ 05-12-14 Purchase; PT Columbia

NP2-12 2-1210 Accounts Payable 15,000,000.00
NP2-12 2-1210 Accounts Payable $1,500,000.00
NP2-12 1-1310 Merchandise Inventory $9,000,000.00
NP2-12 1-1310 Merchandise Inventory $6,000,000.00
NP2-12 1-1430 Value Added Tax - In $1,500,000.00
PJ 05-12-14 Purchase Return; PT Columbia

BM12-1 2-1210 Accounts Payable $2,200,000.00
BM12-1 2-1210 Accounts Payable $220,000.00
BM12-1 1-1310 Merchandise Inventory $1,000,000.00
BM12-1 1-1430 Value Added Tax - In $220,000.00
PJ 05-12-14 PT Columbia: Debit from BM12-1

PJ 09-12-14 PT Polytron: Discounts on LIJ14

00000015 2-1210 Accounts Payable $600,000.00
00000015 2-1210 Accounts Payable $60,000.00
00000015 5-3000 Purchases Discount $600,000.00
00000015 1-1430 Value Added Tax - In $60,000.00
PJ 09-12-14 PT Polytron: Debit from 00000015

PJ000001 2-1210 Accounts Payable $660,000.00
PJ000001 2-1210 Accounts Payable $660,000.00
CD 20-12-14 PT Columbia
BKK12-4 1-1120 Cash in Bank 23,330,000.00
BKK12-4 2-1210 Accounts Payable 20,680,000.00
BKK12-4 2-1210 Accounts Payable $2,650,000.00
PJ 13-12-14 Purchase; PT Polytron

L14-12 2-1210 Accounts Payable 25,200,000.00
L14-12 2-1210 Accounts Payable $2,520,000.00
L14-12 1-1310 Merchandise Inventory 13,200,000.00
L14-12 1-1310 Merchandise Inventory 12,000,000.00
L14-12 1-1430 Value Added Tax - In $2,520,000.00
CD 09-12-14 PT Polytron
BKK12-1 1-1120 Cash in Bank 32,340,000.00
BKK12-1 2-1210 Accounts Payable 32,340,000.00
SJ 04-12-14 Sale; Toko Oke

FPJ12-1 1-1210 Accounts Receivable 29,500,000.00
FPJ12-1 1-1210 Accounts Receivable $2,950,000.00
FPJ12-1 1-1210 Accounts Receivable $35,000.00
FPJ12-1 4-1100 Sales 29,500,000.00
FPJ12-1 2-1213 Value Added Tax-Out $2,950,000.00
FPJ12-1 4-2100 Freight Collected $35,000.00
FPJ12-1 5-1100 Cost of Goods Sold 19,372,881.36
FPJ12-1 1-1310 Merchandise Inventory 10,372,881.36
FPJ12-1 1-1310 Merchandise Inventory $9,000,000.00
CR 05-12-14 Debt Payment; Toko Petra

BKM12-1 1-1120 Cash in Bank 17,424,000.00
BKM12-1 1-1210 Accounts Receivable 17,424,000.00
SJ 05-12-14 Toko Petra: Discounts on SPJ11-12

00000002 1-1210 Accounts Receivable $160,000.00
00000002 1-1210 Accounts Receivable $16,000.00
PT SINAR MAS
All Journals
01-12-14 To 31-12-14
23-04-21 Page 2
8:59:38 AM
SJ 05-12-14 Toko Petra: Discounts on SPJ11-12

00000002 4-2300 Sales Discount $160,000.00
00000002 2-1213 Value Added Tax-Out $16,000.00
SJ 05-12-14 Toko Petra: Credit from 00000002

SJ000001 1-1210 Accounts Receivable $176,000.00
SJ000001 1-1210 Accounts Receivable $176,000.00
SJ 08-12-14 Sale; Toko Mega

FPJ12-2 4-1100 Sales 13,600,000.00
FPJ12-2 5-1100 Cost of Goods Sold $8,949,152.54
SJ 09-12-14 Sale; Cash Sale

NK12-1 1-1210 Accounts Receivable 13,524,000.00
NK12-1 1-1210 Accounts Receivable $1,352,400.00
NK12-1 1-1210 Accounts Receivable $135,000.00
NK12-1 4-1100 Sales 13,524,000.00
NK12-1 2-1213 Value Added Tax-Out $1,352,400.00
NK12-1 4-2100 Freight Collected $135,000.00
NK12-1 5-1100 Cost of Goods Sold $9,111,864.41
NK12-1 1-1310 Merchandise Inventory $3,111,864.41
NK12-1 1-1310 Merchandise Inventory $6,000,000.00
CR 12-12-14 Debt Payment; Toko Mega

BKM12-3 1-1120 Cash in Bank 16,500,000.00
BKM12-3 1-1210 Accounts Receivable 16,500,000.00
SJ 14-12-14 Sale; Toko Nafiri

FPJ12-3 4-1100 Sales 17,000,000.00
SJ 20-12-14 Sale; Toko Petra

FPJ12-4 4-1100 Sales 22,000,000.00
SJ 25-12-14 Sales Return; Toko Petra

BM12-2 1-1210 Accounts Receivable $800,000.00
BM12-2 4-1100 Sales $800,000.00
BM12-2 2-1213 Value Added Tax-Out $80,000.00
BM12-2 5-1100 Cost of Goods Sold $518,644.07
BM12-2 1-1310 Merchandise Inventory $518,644.07
PT SINAR MAS
All Journals
01-12-14 To 31-12-14
23-04-21 Page 3
8:59:38 AM
CD 02-12-14 Toko Neo Grafika

VKK12-1 1-1110 Petty Cash $800,000.00
VKK12-1 1-1320 Store Supplies $800,000.00
CD 05-12-14 PT Tekom
VKK12-2 1-1110 Petty Cash $450,000.00
VKK12-2 2-1211 Accrued Expense $450,000.00
CD 07-12-14 PT PLN
VKK12-3 1-1110 Petty Cash $750,000.00
CD 08-12-14 PDAM
VKK12-4 1-1110 Petty Cash $475,000.00
CD 10-12-14 Petty Cash Holder

BKK12-2 1-1120 Cash in Bank $2,475,000.00
BKK12-2 1-1110 Petty Cash $2,475,000.00
CD 26-12-14 BANK BNI'46, Semarang

BKK12-6 1-1120 Cash in Bank 11,000,000.00
BKK12-6 2-2100 Bank BNI'46 Semarang Loan $9,849,682.00
BKK12-6 9-2100 Interest Expense $1,150,318.00
CD 25-12-14 BANK BNI'46, Semarang

BKK12-5 1-1120 Cash in Bank $4,200,000.00
BKK12-5 2-1110 Credit Card $4,200,000.00
CD 30-12-14 PT. Pialang Raya

BKK12-8 1-1120 Cash in Bank 18,186,000.00
BKK12-8 1-1130 Marketable Securities 18,186,000.00
CD 13-12-14 State Cash

BKK12-3 1-1120 Cash in Bank $4,275,000.00
BKK12-3 2-1211 Accrued Expense $4,150,000.00
BKK12-3 2-1212 Income Tax Payable $125,000.00
CD 16-12-14 Susanto Electric Workshop

VKK12-5 1-1110 Petty Cash $550,000.00
VKK12-5 6-2300 Maintenance and Repair Expe $550,000.00
CD 30-12-14 Employee
BKK12-7 1-1120 Cash in Bank 12,633,800.00
BKK12-7 6-1100 Wages & Salaries 13,250,000.00
BKK12-7 2-1212 Income Tax Payable $116,200.00
BKK12-7 1-1230 Employee Receivable $500,000.00
IJ 31-12-14 Doorprize giving

BM12-3 6-1400 Utility Expense $1,637,288.14
BM12-3 1-1310 Merchandise Inventory $600,000.00
CR 11-12-14 The only cash sale vehicle

BKM12-2 1-1120 Cash in Bank 49,000,000.00
BKM12-2 1-3302 Accum Dep - Vehicle 38,000,000.00
BKM12-2 1-3301 Vehicle 96,000,000.00
BKM12-2 8-1300 Gain/Loss on Sales Vehicles $9,000,000.00
IJ 31-12-14 FIFO
BM12-4 5-1100 Cost of Goods Sold 57,600,000.00
BM12-4 1-1310 Merchandise Inventory 18,000,000.00
PT SINAR MAS
All Journals
01-12-14 To 31-12-14
23-04-21 Page 4
8:59:38 AM
IJ 31-12-14 FIFO
GJ 31-12-14 Stock Opname

BM12-05 6-2200 Supplies Expense $4,600,000.00
BM12-05 1-1320 Store Supplies $4,600,000.00
GJ 31-12-14 Bank Income Interest

BM12-06 1-1120 Cash in Bank $6,270,000.00
BM12-06 9-2200 Bank Service Charge $230,000.00
BM12-06 8-1100 Interest Income $6,500,000.00
GJ 31-12-14 Allowance for Doubtfull Account

BM12-07 6-2400 Bad Debt Expense $5,644,750.00
BM12-07 1-1220 Allowance for Uncollectile Acc $5,644,750.00
GJ 31-12-14 Rent Expense for December 2014

BM12-08 6-2100 Rent Expense $2,000,000.00
BM12-08 1-1410 Prepaid Rent $2,000,000.00
GJ 31-12-14 Insurance Expense for Desember 2014

BM12-09 6-2800 Insurance Expense $850,000.00
BM12-09 1-1420 Prepaid Insurance $850,000.00
GJ 31-12-14 Debt for Electricity, Water, and Telephone Costs

BM12-11 6-1500 Water,Telepon & Electicity Exp $1,500,000.00
BM12-11 2-1211 Accrued Expense $1,500,000.00
GJ 31-12-14 Closing Dividens

BM12-13 3-1001 Retained Earnings 40,000,000.00
BM12-13 3-1003 Devidend 40,000,000.00
GJ 31-12-14 Corporate Income Tax Payable

BM12-12 9-3100 Income Tax Expense $951,640.00
BM12-12 2-1212 Income Tax Payable $951,640.00
GJ 31-12-14 Depreciation of Fixed Assets

BM12-10 6-2500 Dep Expense - Building $1,200,000.00
BM12-10 1-3220 Accum Dep - Building $1,200,000.00
BM12-10 6-2700 Dep Expenses - Equipment $1,250,000.00
BM12-10 1-3402 Accum Dep - Equipment $1,250,000.00
SJ 25-12-14 Toko Petra: Credit from BM12-2

IJ 31-12-14 Beginning Balance of Merchandise Inventory

IJ000001 1-1310 Merchandise Inventory 82,000,000.00
CR 09-12-14 Cash Sale for NK12-1

NK12-1 1-1120 Cash in Bank 15,011,400.00
NK12-1 1-1210 Accounts Receivable 15,011,400.00
IJ 31-12-14 Inventory Count

BM12-4 5-1100 Cost of Goods Sold 56,481,355.92
PT SINAR MAS
All Journals
01-12-14 To 31-12-14
23-04-21 Page 5
8:59:39 AM
IJ 31-12-14 Inventory Count
Grand Total: 40,328,478.14 40,328,478.14

PT SINAR MAS
General Journal
01-12-14 To 31-12-14
23-04-21 Page 1
8:59:06 AM
GJ 31-12-14 Stock Opname

BM12-05 6-2200 Supplies Expense $4,600,000.00
BM12-05 1-1320 Store Supplies $4,600,000.00
GJ 31-12-14 Bank Income Interest

BM12-06 1-1120 Cash in Bank $6,270,000.00
BM12-06 9-2200 Bank Service Charge $230,000.00
BM12-06 8-1100 Interest Income $6,500,000.00
GJ 31-12-14 Allowance for Doubtfull Account

BM12-07 6-2400 Bad Debt Expense $5,644,750.00
BM12-07 1-1220 Allowance for Uncollectile Acc $5,644,750.00
GJ 31-12-14 Rent Expense for December 2014

BM12-08 6-2100 Rent Expense $2,000,000.00
BM12-08 1-1410 Prepaid Rent $2,000,000.00
GJ 31-12-14 Insurance Expense for Desember 2014

BM12-09 6-2800 Insurance Expense $850,000.00
BM12-09 1-1420 Prepaid Insurance $850,000.00
GJ 31-12-14 Depreciation of Fixed Assets

BM12-10 6-2500 Dep Expense - Building $1,200,000.00
BM12-10 1-3220 Accum Dep - Building $1,200,000.00
BM12-10 6-2700 Dep Expenses - Equipment $1,250,000.00
BM12-10 1-3402 Accum Dep - Equipment $1,250,000.00
GJ 31-12-14 Debt for Electricity, Water, and Telephone Costs

BM12-11 6-1500 Water,Telepon & Electicity Exp $1,500,000.00
BM12-11 2-1211 Accrued Expense $1,500,000.00
GJ 31-12-14 Corporate Income Tax Payable

BM12-12 9-3100 Income Tax Expense $951,640.00
BM12-12 2-1212 Income Tax Payable $951,640.00
GJ 31-12-14 Closing Dividens

BM12-13 3-1001 Retained Earnings 40,000,000.00
BM12-13 3-1003 Devidend 40,000,000.00
Grand Total: 64,496,390.00 64,496,390.00

PT SINAR MAS
Profit & Loss Statement
December 2014
23-04-21
8:58:18 AM
REVENUE
Sales $94,824,000.00
Freight Collected $500,000.00
Sales Discount ($160,000.00)
Total REVENUE $95,164,000.00
COST OF SALES
Cost of Goods Sold $60,762,711.86
Purchases Discount ($600,000.00)
Total COST OF SALES $60,162,711.86
Gross Profit $35,001,288.14
OPERATING EXPENSE
Wages & Salaries $13,250,000.00
Utility Expense $1,637,288.14
Water,Telepon & Electicity Exp $1,500,000.00
Rent Expense $2,000,000.00
Supplies Expense $4,600,000.00
Maintenance and Repair Expense $550,000.00
Bad Debt Expense $5,644,750.00
Dep Expense - Building $1,200,000.00
Dep Expenses - Equipment $1,250,000.00
Insurance Expense $850,000.00
Total OPERATING EXPENSE $32,482,038.14
Operating Profit $2,519,250.00
OTHER INCOME
Interest Income $6,500,000.00
Gain/Loss on Sales Vehicles ($9,000,000.00)
Total OTHER INCOME ($2,500,000.00)
OTHER EXPENSE
Interest Expense $1,150,318.00
Bank Service Charge $230,000.00
Income Tax Expense $951,640.00
Total OTHER EXPENSE $2,331,958.00
Net Profit/(Loss) ($2,312,708.00)

PT SINAR MAS
Profit & Loss [Cash]
December 2014
23-04-21
8:58:42 AM
REVENUE
Sales $13,522,844.65
Freight Collected $136,270.89
Total REVENUE $13,659,115.54
COST OF SALES
Cost of Goods Sold $209,090.91
Total COST OF SALES $209,090.91
Gross Profit $13,450,024.63
OPERATING EXPENSE
Wages & Salaries $13,250,000.00
Water,Telepon & Electicity Exp $1,500,000.00
Rent Expense $2,000,000.00
Supplies Expense $4,600,000.00
Maintenance and Repair Expense $550,000.00
Bad Debt Expense $5,644,750.00
Dep Expense - Building $1,200,000.00
Dep Expenses - Equipment $1,250,000.00
Insurance Expense $850,000.00
Total OPERATING EXPENSE $30,844,750.00
Operating Profit $17,394,725.37)
OTHER INCOME
Interest Income $6,500,000.00
Gain/Loss on Sales Vehicles ($9,000,000.00)
Total OTHER INCOME ($2,500,000.00)
OTHER EXPENSE
Interest Expense $1,150,318.00
Bank Service Charge $230,000.00
Income Tax Expense $951,640.00
Total OTHER EXPENSE $2,331,958.00
Net Profit (Loss) $22,226,683.37)

PT SINAR MAS
Balance Sheet
As of December 2014
23-04-21
12:29:52 AM
ASSETS
CURRENT ASSETS
Petty Cash $2,450,000.00
Cash in Bank $163,215,750.00
Marketable Securities $18,186,000.00
Accounts Receivable $127,906,400.00
Allowance for Uncollectile Acc ($9,644,750.00)
Employee Receivable $500,000.00
Merchandise Inventory $57,600,000.00
Store Supplies $3,000,000.00
Prepaid Rent $8,000,000.00
Prepaid Insurance $3,400,000.00
Value Added Tax - In $8,090,000.00
NON CURRENT ASSETS
Stock Invesment $207,500,000.00
Land $275,000,000.00
Total NON CURRENT ASSETS $482,500,000.00
Building $144,000,000.00
Accum Dep - Building ($54,000,000.00)
Equipment $60,000,000.00
Accum Dep - Equipment ($22,500,000.00)
Total ASSETS $992,703,400.00
LIABILITIES
Accounts Payable $41,570,000.00
Accrued Expense ($2,650,000.00)
Income Tax Payable $1,067,840.00
Value Added Tax-Out $17,966,400.00
LONG TERM DEBT
Bank BNI'46 Semarang Loan $125,481,865.00
Total LIABILITIES $183,436,105.00
Net Assets $809,267,295.00
EQUITY
Common Stock $400,000,000.00
Retained Earnings $210,000,000.00
Additional Paid In Capital $80,000,000.00
Income Summary $119,267,295.00
Total EQUITY $809,267,295.00
PT SINAR MAS
Statement of Cash Flow
December 2014
23-04-21
9:00:08 AM
Cash Flow from Operating Activities
Net Income ($2,312,708.00)
Marketable Securities $18,186,000.00)

Accounts Receivable $55,695,000.00)
Allowance for Uncollectile Acc $5,644,750.00
Employee Receivable $500,000.00
Merchandise Inventory $24,400,000.00
Store Supplies $3,800,000.00
Prepaid Rent $2,000,000.00
Prepaid Insurance $850,000.00
Value Added Tax - In ($3,740,000.00)
Credit Card ($4,200,000.00)
Accounts Payable $14,530,000.00)
Accrued Expense ($4,325,000.00)
Income Tax Payable $942,840.00
Value Added Tax-Out $9,466,400.00
Net Cash Flows from Operating Activities $55,384,718.00)
Cash Flow from Investing Activities

Accum Dep - Building $1,200,000.00
Vehicle $96,000,000.00
Accum Dep - Vehicle $38,000,000.00)
Accum Dep - Equipment $1,250,000.00
Net Cash Flows from Investing Activities $60,450,000.00
Cash Flow from Financing Activities

Bank BNI'46 Semarang Loan ($9,849,682.00)
Retained Earnings $40,000,000.00)
Devidend $40,000,000.00
Net Cash Flows from Financing Activities ($9,849,682.00)
Net Increase/Decrease for the period ($4,784,400.00)

Cash at the Beginning of the period 185,461,550.00
Cash at the End of the period 180,677,150.00
PT SINAR MAS
Trial Balance
December 2014
23-04-21 Page 1
8:58:00 AM
Account Debit Credit YTD Debit YTD Credit
Petty Cash $550,000.00 $2,450,000.00

Cash in Bank $4,234,400.00 78,227,150.00
Marketable Securities 18,186,000.00 18,186,000.00
Accounts Receivable 55,695,000.00 12,895,000.00
Allowance for Uncollectile Acc $5,644,750.00 $9,644,750.00
Employee Receivable $500,000.00 $500,000.00
Merchandise Inventory 24,400,000.00 57,600,000.00
Store Supplies $3,800,000.00 $3,000,000.00
Prepaid Rent $2,000,000.00 $8,000,000.00
Prepaid Insurance $850,000.00 $3,400,000.00
Value Added Tax - In $3,740,000.00 $8,090,000.00
Stock Invesment $0.00 07,500,000.00
Land $0.00 75,000,000.00
Building $0.00 44,000,000.00
Accum Dep - Building $1,200,000.00 54,000,000.00
Vehicle 96,000,000.00 $0.00
Accum Dep - Vehicle 38,000,000.00 $0.00
Equipment $0.00 60,000,000.00
Accum Dep - Equipment $1,250,000.00 22,500,000.00
Credit Card $4,200,000.00 $0.00
Accounts Payable 14,530,000.00 41,570,000.00
Accrued Expense $4,325,000.00 $2,650,000.00
Income Tax Payable $942,840.00 $1,067,840.00
Value Added Tax-Out $9,466,400.00 17,966,400.00
Bank BNI'46 Semarang Loan $9,849,682.00 25,481,865.00
Common Stock $0.00 00,000,000.00
Retained Earnings 40,000,000.00 10,000,000.00
Additional Paid In Capital $0.00 80,000,000.00
Devidend 40,000,000.00 $0.00
Sales 94,824,000.00 24,669,000.00
Freight Collected $500,000.00 $8,000,000.00
Late Fee Collected $0.00 $2,500,000.00
Sales Discount $160,000.00 $8,660,000.00
Sales Return $0.00 $9,000,000.00
Cost of Goods Sold 60,762,711.86 84,202,711.86
Freight Paid $0.00 $1,220,000.00
Purchases Discount $600,000.00 $600,000.00
Wages & Salaries 13,250,000.00 64,800,000.00
Advertising Expenses $0.00 19,500,000.00
Utility Expense $1,637,288.14 $8,837,288.14
Water,Telepon & Electicity Exp $1,500,000.00 $6,900,000.00
Rent Expense $2,000,000.00 22,000,000.00
Supplies Expense $4,600,000.00 12,200,000.00
Maintenance and Repair Expe $550,000.00 10,550,000.00
Bad Debt Expense $5,644,750.00 $5,644,750.00
Dep Expense - Building $1,200,000.00 14,400,000.00
Dep Expense - Vihicles $0.00 11,000,000.00
Dep Expenses - Equipment $1,250,000.00 15,000,000.00
Insurance Expense $850,000.00 $9,800,000.00
Interest Income $6,500,000.00 10,250,000.00
Dividend Income $0.00 20,000,000.00
Gain/Loss on Sales Vehicles $9,000,000.00 $9,000,000.00
Interest Expense $1,150,318.00 19,131,865.00
Bank Service Charge $230,000.00 $7,730,000.00
Income Tax Expense $951,640.00 $7,175,090.00
Total: 93,262,390.00 93,262,390.00 28,249,855.00 28,249,855.00

20 Ak 2 - Annisa Putri Wulansari - Komak

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PT SINAR MAS

Jl Dr Sutomo no. 191 Semarang

PJ 05-12-14 Purchase; PT Columbia

PJ 05-12-14 Purchase Return; PT Columbia

PJ 05-12-14 PT Columbia: Debit from BM12-1

PJ 09-12-14 PT Polytron: Discounts on LIJ14

PJ 09-12-14 PT Polytron: Debit from 00000015

PJ 13-12-14 Purchase; PT Polytron

SJ 04-12-14 Sale; Toko Oke

CR 05-12-14 Debt Payment; Toko Petra

SJ 05-12-14 Toko Petra: Discounts on SPJ11-12

SJ 05-12-14 Toko Petra: Discounts on SPJ11-12

SJ 05-12-14 Toko Petra: Credit from 00000002

SJ 08-12-14 Sale; Toko Mega

SJ 09-12-14 Sale; Cash Sale

CR 12-12-14 Debt Payment; Toko Mega

SJ 14-12-14 Sale; Toko Nafiri

SJ 20-12-14 Sale; Toko Petra

SJ 25-12-14 Sales Return; Toko Petra

CD 02-12-14 Toko Neo Grafika

CD 10-12-14 Petty Cash Holder

CD 26-12-14 BANK BNI'46, Semarang

CD 25-12-14 BANK BNI'46, Semarang

CD 30-12-14 PT. Pialang Raya

CD 13-12-14 State Cash

CD 16-12-14 Susanto Electric Workshop

IJ 31-12-14 Doorprize giving

CR 11-12-14 The only cash sale vehicle

GJ 31-12-14 Stock Opname

GJ 31-12-14 Bank Income Interest

GJ 31-12-14 Allowance for Doubtfull Account

GJ 31-12-14 Rent Expense for December 2014

GJ 31-12-14 Insurance Expense for Desember 2014

GJ 31-12-14 Debt for Electricity, Water, and Telephone Costs

GJ 31-12-14 Closing Dividens

GJ 31-12-14 Corporate Income Tax Payable

GJ 31-12-14 Depreciation of Fixed Assets

SJ 25-12-14 Toko Petra: Credit from BM12-2

IJ 31-12-14 Beginning Balance of Merchandise Inventory

CR 09-12-14 Cash Sale for NK12-1

IJ 31-12-14 Inventory Count

IJ 31-12-14 Inventory Count

Grand Total: 40,328,478.14 40,328,478.14

GJ 31-12-14 Stock Opname

GJ 31-12-14 Bank Income Interest

GJ 31-12-14 Allowance for Doubtfull Account

GJ 31-12-14 Rent Expense for December 2014

GJ 31-12-14 Insurance Expense for Desember 2014

GJ 31-12-14 Depreciation of Fixed Assets

GJ 31-12-14 Debt for Electricity, Water, and Telephone Costs

GJ 31-12-14 Corporate Income Tax Payable

GJ 31-12-14 Closing Dividens

Grand Total: 64,496,390.00 64,496,390.00

Profit & Loss Statement

Gross Profit $35,001,288.14

Operating Profit $2,519,250.00

Net Profit/(Loss) ($2,312,708.00)

Profit & Loss [Cash]

Gross Profit $13,450,024.63

Operating Profit $17,394,725.37)

Net Profit (Loss) $22,226,683.37)

Net Assets $809,267,295.00

Statement of Cash Flow