CV MAJU

PT. TIGA CAHAYA PUTRA

CHART OF ACCOUNTING

ACCOUNT
No NAME OF ACCOUNT
NUMBER
1 1-1100 Petty cash
2 1-1101 Cash in back
3 1-1102 Marketable securities
4 1-1103 Accounts receivable
5 1-1104 Allowance for uncollectible accounts
6 1-1105 Employee receivable
7 1-1106 Other receivable
8 1-1107 Merchandise inventory
9 1-1108 Office supplies
10 1-1109 Value added tax
11 1-1110 Prepaid income tax
12 1-1111 Prepaid rent
13 1-2100 Land
14 1-2101 Vehicles
15 1-2102 Accumulated depreciation - vehicles
16 1-2103 Equipment
17 1-2104 Accumulated depreciation - equipment
18 1-3100 Building in process
19 2-1100 Accounts payable
20 2-1101 Insurance liability
21 2-1102 Wages & salaries payable
22 2-1103 Electricity, telephone & water payable
23 2-1104 Value added tax - out (VAT-Out)
24 2-1105 Income tax payable
25 2-1106 Dividend payable
26 2-1107 Other current liabilities
27 2-2101 Bank loan
28 3-1000 Common stock
29 3-1001 Retained earnings
30 3-1002 Dividend
31 3-1003 Income summary
32 4-1000 Sales
33 4-1001 Sales discounts
34 4-1002 Sales returns
35 5-1000 Cost of good sold
36 6-1100 Wages & salaries expense
37 6-1101 Uncollectible accounts
38 6-1102 Depreciation expense - vehicles
39 6-1103 Advertising expense
40 6-1104 Rents expense
41 6-2100 Wages & salaries expense
1
 CV MAJU
42 6-2101 Electricity, water & telephone expense
43 6-2102 Maintenance expense
44 6-2103 News paper & tabloids expense
45 6-2104 Income tax expense
46 6-2105 Depreciation expense - equipment
47 6-2106 Supplies expense
48 6-2107 Other general & administrative expense
49 8-1000 Interest revenue
50 8-1001 Dividend revenue
51 8-1002 Gain on sales
52 8-1003 Other income
53 9-1000 Bank charges
54 9-1001 Interest expense
55 9-1002 Loss on sales of marketable securities
56 9-1003 Other expense

JUMLAH

2
 CV MAJU

A PUTRA
UNTING

SALDO 30/11/2009
DEBET KREDIT
Rp
5,000,000.00 5,000,000.00
93,711,471.25 93,711,471.25
53,040,000.00 53,040,000.00
161,150,000.00 161,150,000.00
6,848,875.00 6,848,875.00
500,000.00 500,000.00

191,650,000.00 191,650,000.00
28,700,000.00 28,700,000.00
6,446,000.00 6,446,000.00
42,790,000.00 42,790,000.00
90,000,000.00 90,000,000.00
200,000,000.00 200,000,000.00
135,000,000.00 135,000,000.00
63,281,250.00 63,281,250.00
817,000,000.00 817,000,000.00
531,625,000.00 531,625,000.00
758,000,000.00 758,000,000.00
73,000,000.00 73,000,000.00
2,836,240.00 2,836,240.00

21,115,000.00 21,115,000.00

300,506,888.76 300,506,888.76
125,000,000.00 125,000,000.00
1,030,305,281.28 1,030,305,281.28

1,418,120,000.00 1,418,120,000.00
21,271,800.00 21,271,800.00
32,616,760.00 32,616,760.00
709,060,000.00 709,060,000.00
50,000,000.00 50,000,000.00

1,375,000.00 1,375,000.00

165,000,000.00 165,000,000.00
3
 CV MAJU
7,470,000.00 7,470,000.00
1,221,000.00 1,221,000.00
858,000.00 858,000.00

325,000.00 325,000.00
3,652,000.00 3,652,000.00
6,600,000.00 6,600,000.00
27,800,000.00 27,800,000.00
354,000.00 354,000.00
165,000.00 165,000.00
36,940,503.79 36,940,503.79
1,500,000.00 1,500,000.00
254,000.00 254,000.00

3,611,044,535.04 3,611,044,535.04

4
PT TIGA CAHAYA PUTRA
CASH RECEIPT JOURNAL
DECEMBER 2009

DEBIT KREDIT
EVIDENCE POS INCOME TAX SALES ACCOUNT OTHERS
DATE DESCRIPTION CASH IN BANK
NUMBER REF EXPENSE DISCOUNT RECEIVABLE ACC
ACCOUNT
Rp Rp Rp Rp NO
Dec 1 01/BKM Totok S 150,000.00 Employee Receivable 1-1105
3 02/BKM PT. Meteor Abadi 75,460,000.00 1,540,000.00 77,000,000.00
5 03/BKM Ivan Cellular 33,957,000.00 693,000.00 34,650,000.00
5 04/BKM CV. Agung Sakti 48,510,000.00 990,000.00 49,500,000.00
6 05/BKM Penjualan tunai 40,023,637.50 Sales 4-1000
VAT-OUT 2-1104
Insurance Liability 2-1101
12 06/BKM Ivan Cellular 37,737,950.25 770,162.25 38,508,112.50
13 07/BKM PT. Meteor Abadi 72,154,420.80 1,472,539.20 73,626,960.00
13 08/BKM Penjualan tunai 22,154,220.00 Sales 4-1000
VAT-OUT 2-1104
Insurance Liability 2-1101
15 09/BKM Agung Putra 350,000.00 Employee Receivable 1-1105
17 10/BKM CV. Agung Sakti 68,576,404.05 1,399,518.45 69,975,922.50
20 11/BKM Penjualan tunai 21,272,460.00 Sales 4-1000
VAT-OUT 2-1104
Insurance Liability 2-1101
22 12/BKM Merdeka Securities 106,920,000.00 Marketable Securities 1-1102
Gain on sale of Marketable Securities 8-1002
Income Tax Payable 2-1105
25 13/BKM PT. Meteor Abadi 16,739,662.50 16,739,662.50
27 14/BKM Penjualan tunai 21,148,462.50 Sales 4-1000
VAT-OUT 2-1104
Insurance Liability 2-1101
31 15/BKM PT. Rajawali 5,950,000.00 1,050,000.00 Dividend Revenue 8-1001

571,104,217.60 1,050,000.00 6,865,219.90 360,000,657.50

1-1101 6-2104 4-1001 1-1103

579,019,437.50 579,019,437.50
 TOTAL RECAPITULATION
Rp DEBIT KREDIT
150,000.00 Total Total
ACC NO ACC NO
Rp Rp
1-1101 571,104,217.60 1-1102 104,040,000.00
4-1001 6,865,219.90 1-1103 360,000,657.50
36,312,500.00 6-2104 1,050,000.00 1-1105 500,000.00
3,638,512.50 2-1101 189,800.00
72,625.00 2-1104 9,508,980.00
2-1105 108,000.00
4-1000 94,900,000.00
20,100,000.00 8-1001 7,000,000.00
2,014,020.00 8-1002 2,772,000.00
40,200.00
350,000.00 579,019,437.50 579,019,437.50

19,300,000.00
1,933,860.00
38,600.00
104,040,000.00
2,772,000.00
108,000.00

19,187,500.00
1,922,587.50
38,375.00
7,000,000.00

219,018,780.00
PT TIGA CAHAYA PUTRA
CASH DISBUREMENT JOURNAL
DECEMBER 2009

DEBIT CREDIT
EVIDENCE CHECK POS ACCOUNT OTHERS OTHERS
DATE DESCRIPTION
NUMBER NUMBER REF PAYABLE ACC TOTAL ACC TOTAL
ACCOUNTS CASH IN BANK ACCOUNTS
Rp NO Rp NO Rp
Des 1 01/BKK Bagian gaji dan upah Wages & saleries Expense 6-1100 7,000,000.00 23,125,000.00
Wages & saleries Expense 6-2100 16,500,000.00 Income Tax payable 2-1105 375,000.00
4 02/BKK PT. Oke Jaya Mandiri 73,000,000.00 69,350,000.00 Cost of good sold 5-1000 3,650,000.00
7 03/BKK Merdeka securities Marketable securities 1-1102 104,040,000.00 104,040,000.00
9 04/BKK PLN,PDAM,TELKOM Electricity, Water & Telephone Expense 6-2101 1,750,000.00 1,750,000.00
10 05/BKK KAS NEGARA (Via Bank Persepsi) Income Tax Payable 2-1105 375,000.00 375,000.00
11 06/BKK Andika Pratama Employee Receivable 1-1105 1,750,000.00 1,750,000.00
12 07/BKK PT. Oke Jaya Mandiri 29,096,100.00 27,641,295.00 Cost of good sold 5-1000 1,454,805.00
15 08/BKK KAS NEGARA (Via Bank Persepsi) Prepaid Income Tax 1-1110 4,300,000.00 18,969,000.00
VAT-OUT 2-1104 21,115,000.00 VAT-IN 1-1109 6,446,000.00
16 09/BKK Karya Sakti Consultants Building In Process 1-3100 125,000,000.00 122,500,000.00 Income Tax payable 2-1105 2,500,000.00
31 10/BKK Bank CBA Bank Loan 2-2101 941,938.74 3,947,007.63
Interest Expense 9-1001 3,005,068.89
31 11/BKK Kasir kas kecil Newspaper and Tabloids Expense 6-2103 178,000.00 2,330,500.00
Office supplies 1-1108 662,500.00
Advertising Expense 6-1103 240,000.00
Other General & Adm, Expense 6-2107 175,000.00
Maintenance Expense 6-2102 1,075,000.00

Rp 102,096,100 Rp 288,107,508 Rp 375,777,803 Rp 14,425,805

Rp 390,203,608 Rp 390,203,608
 RECAPITULATION
DEBIT KREDIT
Account Total Account Total
No. Rp No. Rp
1-1102 104,040,000.00 1-1101 375,777,802.63
1-1105 1,750,000.00 1-1109 6,446,000.00
1-1108 662,500.00 2-1105 2,875,000.00
1-1110 4,300,000.00 5-1000 5,104,805.00
1-3100 125,000,000.00
2-1100 102,096,100.00
2-1104 21,115,000.00
2-1105 375,000.00
2-2101 941,938.74
6-1100 7,000,000.00
6-1103 240,000.00
6-2100 16,500,000.00
6-2101 1,750,000.00
6-2102 1,075,000.00
6-2103 178,000.00
6-2107 175,000.00
9-1001 3,005,068.89

390,203,607.63 390,203,607.63

-
 PT TIGA CAHAYA PUTRA
PURCHASES JOURNAL
DECEMBER 2009

DEBIT CREDIT
FAKTUR POS MERCHANDISE ACCOUNTS
DATE DESCRIPTION VAT IN
NOMOR REF INVENTORY PAYABLE
Rp Rp Rp
Dec 3 085/PJ PT. Oke Jaya mandiri 2,645,100.00 26,451,000.00 29,096,100.00
16 097/PJ PT. Oke Jaya mandiri 12,518,400.00 125,184,000.00 137,702,400.00

TOTAL 15,163,500.00 151,635,000.00 166,798,500.00

1-1109 1-1107 2-1100

RECAPITULATION

ACCOUNT NUMBER DEBIT CREDIT

1-1107 151,635,000.00
1-1109 15,163,500.00
2-1100 166,798,500.00

TOTAL 166,798,500.00 166,798,500.00

 PT TIGA CAHAYA PUTRA
SALES JOURNAL
DECEMBER 2009

DEBIT CREDIT
FAKTUR POS ACCOUNTS INSURANCE
DATE DESCRIPTION SALES VAT OUT
NOMOR REF RECEIVABLE LEABILITY
Rp Rp Rp Rp
dec 3 057/FPJ Ivan cellular 38,508,112.50 34,937,500.00 69,875.00 3,500,737.50
4 058/FPJ PT. Meteor Abadi 73,626,960.00 66,800,000.00 133,600.00 6,693,360.00
8 059/FPJ CV.Agung Sakti 69,975,922.50 63,487,500.00 126,975.00 6,361,447.50
14 060/FPJ PT. Meteor Abadi 16,739,662.50 15,187,500.00 30,375.00 1,521,787.50
23 061/FPJ CV.Agung Sakti 55,137,555.00 50,025,000.00 100,050.00 5,012,505.00
24 062/FPJ PT. Meteor Abadi 36,496,597.00 33,112,500.00 66,225.00 3,317,872.00
28 063/FPJ Ivan cellular 28,946,527.50 26,262,500.00 52,525.00 2,631,502.50

TOTAL 319,431,337.00 289,812,500.00 579,625.00 29,039,212.00

1-1103 4-1000 2-1101 2-1104

RECAPITULATION

ACCOUNT
DEBIT CREDIT
NUMBER
1-1103 319,431,337.00
2-1101 579,625.00
2-1104 29,039,212.00
4-1000 289,812,500.00

TOTAL 319,431,337.00 319,431,337.00

 PT TIGA CAHAYA PUTRA
GENERAL JOURNAL
DECEMBER 2009

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION ACC REF
NUMBER Rp Rp
Dec 3 057/FPJ Cost of good Sold 5-1000 27,944,385.55
Merchandise Inventory 1-1107 27,944,385.55
4 058/FPJ Cost of good Sold 5-1000 53,430,671.67
Merchandise Inventory 1-1107 53,430,671.67
6 05/BKM Cost of good Sold 5-1000 29,044,995.31
Merchandise Inventory 1-1107 29,044,995.31
8 059/FPJ Cost of good Sold 5-1000 50,780,798.31
Merchandise Inventory 1-1107 50,780,798.31
13 08/BKM Cost of good Sold 5-1000 16,077,703.56
Merchandise Inventory 1-1107 16,077,703.56
14 060/FPJ Cost of good Sold 5-1000 12,148,044.09
Merchandise Inventory 1-1107 12,148,044.09
17 01/BM Accounts Payable 2-1100 3,410,000.00
Merchandise Inventory 1-1107 3,100,000.00
VAT-IN 1-1109 310,000.00
20 11/BKM Cost of good Sold 5-1000 15,292,891.58
Merchandise Inventory 1-1107 15,292,891.58
21 02/BM Dividend 3-1002 35,000,000.00
Dividend Payable 2-1106 31,500,000.00
Income Tax Payable 2-1105 3,500,000.00
23 061/FPJ Cost of good Sold 5-1000 39,539,782.91
Merchandise Inventory 1-1107 39,539,782.91
24 03/BM Sales Returns 4-1002 4,000,000.00
Vat-out 2-1104 400,800.00
Insurance Liability 2-1101 8,000.00
Accounts receivable 1-1103 4,408,800.00
Merchandise Inventory 1-1107 3,105,882.35
Cost of good Sold 5-1000 3,105,882.35
24 062/FPJ Cost of good Sold 5-1000 26,374,407.08
Merchandise Inventory 1-1107 26,374,407.08
27 14/BKM Cost of good Sold 5-1000 15,180,316.26
Merchandise Inventory 1-1107 15,180,316.26
28 063/FPJ Cost of good Sold 5-1000 20,889,936.99
Merchandise Inventory 1-1107 20,889,936.99
TOTAL 352,628,615.68 352,628,615.68

RECAPITULATION

ACCOUNT
DEBIT CREDIT
NUMBER
1-1103 - 4,408,800.00
1-1107 3,105,882.35 309,803,933.33
1-1109 - 310,000.00
2-1100 3,410,000.00 -
2-1101 8,000.00 -
2-1104 400,800.00 -
2-1105 - 3,500,000.00
2-1106 - 31,500,000.00
3-1002 35,000,000.00 -
4-1002 4,000,000.00 -
5-1000 306,703,933.33 3,105,882.35

TOTAL 352,628,615.68 352,628,615.68

 PT TIGA CAHAYA PUTRA
PETTY CASH
DECEMBER 2009

DEBIT CREDIT
EVIDENCE TOTAL PATTY CASH
DATE DESCRIPTION
NUMBER ACCOUNT ACC NO
Rp Rp
Dec 1 Saldo 5,000,000.00
2 01/KK Majalah Dan koran News paper & Tabloids Expense 6-2103 178,000.00
7 02/KK Pembelian supplies Office Supplies 1-1108 662,500.00
8 03/KK Biaya Cetak Spanduk & Brosur Advertising Expense 6-1103 240,000.00
15 04/KK Iuran kebersihan dan keamanan Other general & administrative Expense 6-2107 175,000.00
19 05/KK Pemeliharaan Bangunan Maintenance Expense 6-2102 1,075,000.00
31 Saldo 2,669,500.00

TOTAL 5,000,000.00 5,000,000.00

1-1100

ACC.NO DEBET KREDIT

1-1100 5,000,000.00
1-1108 662,500.00
6-1103 240,000.00
6-2102 1,075,000.00
6-2103 178,000.00
6-2107 175,000.00
2,330,500.00 5,000,000.00
2,669,500.00
 PT TIGA CAHAYA PUTRA
INVENTORY CARD
DECEMBER 2009

KODE BARANG : C-5000 NAMA BARANG : OKEPHONE

IN OUT BALANCE
EVIDENCE PRICE/UNIT TOTAL PRICE/UNIT TOTAL PRICE/UNIT TOTAL
DATE DESCRIPTION
NUMBER UNIT UNIT UNIT
Rp Rp Rp Rp Rp Rp
Dec 1 saldo awal 45 1,370,000.00 61,650,000.00
3 085/PJ PT. Oke Jaya Mandiri 7 1,368,000.00 9,576,000.00 52 1,369,730.77 71,226,000.00
3 057/FPJ Ivan Cellular 5 1,369,730.77 6,848,653.85 47 1,369,730.77 64,377,346.15
4 058/FPJ PT. Meteor Abadi 12 1,369,730.77 16,436,769.23 35 1,369,730.77 47,940,576.92
6 05/BKM penjualan tunai 5 1,369,730.77 6,848,653.85 30 1,369,730.77 41,091,923.08
8 059/FPJ CV.Agung Sakti 7 1,369,730.77 9,588,115.38 23 1,369,730.77 31,503,807.69
13 08/BKM penjualan tunai 4 1,369,730.77 5,478,923.08 19 1,369,730.77 26,024,884.62
14 060/FPJ PT.Meteor Abadi 5 1,369,730.77 6,848,653.85 14 1,369,730.77 19,176,230.77
16 097/PJ Pt. Oke jaya mandiri 22 1,372,000.00 30,184,000.00 36 1,371,117.52 49,360,230.77
20 11/BKM penjualan tunai 2 1,371,117.52 2,742,235.04 34 1,371,117.52 46,617,995.73
23 061/FPJ CV. Agung Sakti 6 1,371,117.52 8,226,705.13 28 1,371,117.52 38,391,290.60
24 062/FPJ PT.Meteor Abadi 7 1,371,117.52 9,597,822.65 21 1,371,117.52 28,793,467.95
27 14/BKM penjualan tunai 5 1,371,117.52 6,855,587.61 16 1,371,117.52 21,937,880.34
28 063/FPJ Ivan Cellular 3 1,371,117.52 4,113,352.56 13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
13 1,371,117.52 17,824,527.78
KODE BARANG : G-2100 NAMA BARANG : OKEPHONE
IN OUT BALANCE
EVIDENCE PRICE/UNIT TOTAL PRICE/UNIT TOTAL PRICE/UNIT TOTAL
DATE DESCRIPTION
NUMBER UNIT UNIT UNIT
Rp Rp Rp Rp Rp Rp
dec 1 Saldo awal 36 2,100,000.00 75,600,000.00
3 085/PJ PT. Oke jaya Mandiri 5 2,095,000.00 10,475,000.00 41 2,099,390.24 86,075,000.00
3 057/FPJ Ivan Cellular 7 2,099,390.24 14,695,731.71 34 2,099,390.24 71,379,268.29
4 058/FPJ PT. Meteor Abadi 10 2,099,390.24 20,993,902.44 24 2,099,390.24 50,385,365.85
6 05/BKM Penjualan tunai 6 2,099,390.24 12,596,341.46 18 2,099,390.24 37,789,024.39
8 059/FPJ CV. Agung Sakti 12 2,099,390.24 25,192,682.93 6 2,099,390.24 12,596,341.46
13 08/BKM Penjualan tunai 2 2,099,390.24 4,198,780.49 4 2,099,390.24 8,397,560.98
14 060/FPJ PT.Meteor Abadi 1 2,099,390.24 2,099,390.24 3 2,099,390.24 6,298,170.73
16 097/PJ Pt. Oke jaya mandiri 20 2,115,000.00 42,300,000.00 23 2,112,963.94 48,598,170.73
20 11/BKM penjualan tunai 3 2,112,963.94 6,338,891.83 20 2,112,963.94 42,259,278.90
23 061/FPJ CV. Agung Sakti 6 2,112,963.94 12,677,783.67 14 2,112,963.94 29,581,495.23
24 062/FPJ PT.Meteor Abadi 5 2,112,963.94 10,564,819.72 9 2,112,963.94 19,016,675.50
27 14/BKM penjualan tunai 1 2,112,963.94 2,112,963.94 8 2,112,963.94 16,903,711.56
28 063/FPJ Ivan Cellular 5 2,112,963.94 10,564,819.72 3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
3 2,112,963.94 6,338,891.83
KODE BARANG : H-1100 NAMA BARANG : OKEPHONE

IN OUT BALANCE
EVIDENCE PRICE/UNIT TOTAL PRICE/UNIT TOTAL PRICE/UNIT TOTAL
DATE DESCRIPTION
NUMBER UNIT UNIT UNIT
Rp Rp Rp Rp Rp Rp
dec 1 Saldo awal 17 3,200,000.00 54,400,000.00
3 085/PJ Pt. Oke jaya mandiri 2 3,200,000.00 6,400,000.00 19 3,200,000.00 60,800,000.00
3 057/FPJ Ivan Cellular 2 3,200,000.00 6,400,000.00 17 3,200,000.00 54,400,000.00
4 058/FPJ PT. Meteor Abadi 5 3,200,000.00 16,000,000.00 12 3,200,000.00 38,400,000.00
6 05/BKM Penjualan tunai 3 3,200,000.00 9,600,000.00 9 3,200,000.00 28,800,000.00
8 059/FPJ CV. AgungSakti 5 3,200,000.00 16,000,000.00 4 3,200,000.00 12,800,000.00
13 08/BKM Penjualan tunai 2 3,200,000.00 6,400,000.00 2 3,200,000.00 6,400,000.00
14 060/FPJ PT.Meteor Abadi 1 3,200,000.00 3,200,000.00 1 3,200,000.00 3,200,000.00
16 097/PJ Pt. Oke jaya mandiri 17 3,100,000.00 52,700,000.00 18 3,105,555.56 55,900,000.00
17 01/BM PT.Oke Jaya Mandiri 1 3,100,000.00 3,100,000.00 17 3,105,882.35 52,800,000.00
20 11/BKM penjualan tunai 2 3,105,882.35 6,211,764.71 15 3,105,882.35 46,588,235.29
23 061/FPJ CV. Agung Sakti 6 3,105,882.35 18,635,294.12 9 3,105,882.35 27,952,941.18
24 03/BM CV. AgungSakti -1 3,105,882.35 (3,105,882.35) 8 3,105,882.35 24,847,058.82
24 062/FPJ PT.Meteor Abadi 2 3,105,882.35 6,211,764.71 6 3,105,882.35 18,635,294.12
27 14/BKM penjualan tunai 2 3,105,882.35 6,211,764.71 4 3,105,882.35 12,423,529.41
28 063/FPJ Ivan Cellular 2 3,105,882.35 6,211,764.71 2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71
2 3,105,882.35 6,211,764.71

36,586,949.02
30,375,184.32

6,211,764.71
 PT TIGA CAHAYA PUTRA
ACCOUNTS RECEIVABLE
DECEMBER 2009

Nama : PT METEOR ABADI Nomor : C001

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp
Dec 1 Saldo awal 77,000,000.00
3 02/BKM 77,000,000.00 -
4 058/FPJ 73,626,960.00 73,626,960.00
13 07/BKM 73,626,960.00 -
14 060/FPJ 16,739,662.50 16,739,662.50
24 062/FPJ 36,496,597.50 53,236,260.00
25 13/BKM 16,739,662.50 36,496,597.50
36,496,597.50
36,496,597.50
36,496,597.50

Nama : CV. AGUNG SAKTI Nomor : C002

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp
Dec 1 Saldo awal 49,500,000.00
5 03/BKM 49,500,000.00 -
8 059/FPJ 69,975,922.50 69,975,922.50
17 10/BKM 69,975,922.50 -
23 061/FPJ 55,137,555.00 55,137,555.00
24 03/BM 4,408,800.00 50,728,755.00
50,728,755.00
50,728,755.00
50,728,755.00
50,728,755.00

Nama : IVAN CELLULAR Nomor : C003

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp
Dec 1 Saldo awal 34,650,000.00
3 057/FPJ 38,508,112.50 73,158,112.50
5 03/BKM 34,650,000.00 38,508,112.50
12 06/BKM 38,508,112.50 -
28 063/FPJ 28,946,527.50 28,946,527.50
28,946,527.50
28,946,527.50
28,946,527.50
28,946,527.50
28,946,527.50
 PT TIGA CAHAYA PUTRA
ACCOUNTS PAYABLE
DECEMBER 2009

Nama : PT OKE JAYA MANDIRI Nomor : S001

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp
Dec 1 Saldo awal 73,000,000
3 085/PJ 29,096,100 102,096,100
4 02/BKK 73,000,000 29,096,100
12 07/BKK 29,096,100 0
16 097/PJ 137,702,400 137,702,400
17 01/BM 3,410,000 134,292,400
134,292,400
134,292,400
134,292,400
134,292,400
134,292,400
PT TIGA CAHAYA PUTRA
ACCOUNTS PAYABLE
DECEMBER 2009
Nama : PT OKE JAYA MANDIRI Nomor : S001

BALANCE
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
Rp Rp Rp Rp
Dec 1 Saldo Awal
 DAFTAR SALDO ACCOUNT RECEIVABLE
TANGGAL 31 DESEMBER 2009

Penjualan Asuransi
Nama No. Faktur Tanggal Termin
Rp Rp
PT Meteor Abadi 062/FPJ 12/24/2009 33,112,500.00 66,225.00
CV. Agung Sakti 062/FPJ 12/23/2009 46,025,000.00 92,050.00
Ivan Cellular 062/FPJ 12/28/2009 26,262,500.00 52,525.00

JUMLAH 105,400,000.00 210,800.00

DAFTAR SALDO ACCOUNT PAYABLE

TANGGAL 31 DESEMBER 2009

Pembelian PPN Masukan

Nama No. Faktur Tanggal Termin
Rp Rp
PT Oke Jaya Mandiri 097/PJ 12/16/2009 5/10, n/30 122,084,000 12,208,400

JUMLAH 122,084,000 12,208,400

11
 PT TIGA CAHAYA PUTRA
GENERAL LEDGER
DECEMBER 2009

Nama : Patty Cash Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 5,000,000.00
5,000,000.00
5,000,000.00
5,000,000.00

Nama : Cash in Bank Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 93,711,471.25
31 Cash in 1 571,104,217.60 664,815,688.85
31 Cash Out 375,777,802.63 289,037,886.22
289,037,886.22
289,037,886.22

Nama : Marketable Securities Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 53,040,000.00
31 Cash In 104,040,000.00 (51,000,000.00)
31 Cash Out 104,040,000.00 53,040,000.00
53,040,000.00
53,040,000.00
53,040,000.00

Nama : Account Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 161,150,000.00
31 Cash In 360,000,657.50 (198,850,657.50)
31 Sale 319,431,337.00 120,580,679.50
31 General 4,408,800.00 116,171,879.50
116,171,879.50
Nama : Allowance for Uncollectible Accounts Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
-
-
-
-

Nama : Employee Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 500,000.00
31 Cash In 500,000.00 -
31 Cash Out 1,750,000.00 1,750,000.00
1,750,000.00
1,750,000.00

Nama : Other Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 191,650,000.00
31 Buy 151,635,000.00 343,285,000.00
31 General 3,105,882.35 346,390,882.35
31 General 309,803,933.33 36,586,949.02
36,586,949.02
Nama : Office Supplies Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 28,700,000.00
31 Cash Out 662,500.00 29,362,500.00
29,362,500.00
29,362,500.00
29,362,500.00

Nama : Value Added Tax - In (VAT- In) Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 6,446,000.00
31 Cash Out 6,446,000.00 -
31 Buy 15,163,500.00 15,163,500.00
31 General 310,000.00 14,853,500.00
14,853,500.00

Nama : Prepaid Income Tax Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 42,790,000.00
31 Cash Out 4,300,000.00 47,090,000.00
47,090,000.00
47,090,000.00
47,090,000.00

Nama : Prepaid Rent Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 90,000,000.00
90,000,000.00
90,000,000.00
90,000,000.00
90,000,000.00
Nama : Land Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00
200,000,000.00

Nama : Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 135,000,000.00
135,000,000.00
135,000,000.00
135,000,000.00
135,000,000.00

Nama : Accumulated Depreciation-Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal

Nama : Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 817,000,000.00
817,000,000.00
817,000,000.00
817,000,000.00
817,000,000.00
Nama : Accumulated Depreciation-Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Building in Process Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 758,000,000.00
31 Cash Out 125,000,000.00 883,000,000.00
883,000,000.00
883,000,000.00
883,000,000.00

Nama : Accounts Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash Out 102,096,100.00
31 Buy 166,798,500.00
31 General 3,410,000.00

Nama : Insurance Liability Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash In 189,800.00
31 Sales 579,625.00
31 General 8,000.00
Nama : Wages and Salaries Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
-
-
-
-

Nama : Electricity, Telephone & Water Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
-
-
-
-

Nama : Value Added Tax - Out (VAT- Out) Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash In 9,508,980.00
31 Cash Out 21,115,000.00
31 Sales 29,039,212.00
31 General 400,800.00

Nama : Income Tax Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
 31 Cash In 108,000.00
31 Cash Out 375,000.00
31 Cash Out 2,875,000.00
31 General 3,500,000.00

Nama : Dividend Payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 General 31,500,000.00

Nama : Other Current Liabilities Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Bank Loan Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
31 Cash Out 941,938.74

Nama : Common Stock Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal

Nama : Retained Earnings Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal

Nama : Dividend Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
31 General 35,000,000.00 35,000,000.00
35,000,000.00
35,000,000.00
35,000,000.00

Nama : Income Summary Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Sales Nomor :

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
31 Cash In 94,900,000.00
31 Sales 289,812,500.00

Nama : Sales Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 21,271,800.00
31 Cash In 6,865,219.90 28,137,019.90
28,137,019.90
28,137,019.90
28,137,019.90

Nama : Sales Returns Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 32,616,760.00
31 General 4,000,000.00 36,616,760.00
36,616,760.00
36,616,760.00
36,616,760.00

Nama : Cost of Goods Sold Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 709,060,000.00
31 Cash Out 5,104,805.00 703,955,195.00
31 General 306,703,933.33 1,010,659,128.33
31 General 3,105,882.35 1,007,553,245.98
1,007,553,245.98
Nama : Wages and Salaries Sales Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 50,000,000.00
31 Cash Out 7,000,000.00 57,000,000.00
57,000,000.00
57,000,000.00
57,000,000.00

Nama : Uncollectible Accounts Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Depreciation Expense - Vehicles Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Advertising Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 1,375,000.00
31 Cash Out 240,000.00 1,615,000.00
1,615,000.00
1,615,000.00
 1,615,000.00

Nama : Rent Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal
-
-
-
-

Nama : Wages and Salaries General & administrative Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 165,000,000.00
31 Cash Out 16,500,000.00 181,500,000.00
181,500,000.00
181,500,000.00
181,500,000.00

Nama : Electricity, Telephone & Water Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 7,470,000.00
31 Cash Out 1,750,000.00 9,220,000.00
9,220,000.00
9,220,000.00
9,220,000.00

Nama : Maintenance Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo Awal 1,221,000.00
31 Cash Out 1,075,000.00 2,296,000.00
 2,296,000.00
2,296,000.00
2,296,000.00

Nama : News paper & Tabloids Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 858,000.00
31 Cash Out 178,000.00 1,036,000.00
1,036,000.00
1,036,000.00
1,036,000.00

Nama : Income Tax Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash In 1,050,000.00 1,050,000.00
1,050,000.00
1,050,000.00
1,050,000.00

Nama : Depreciation Expense - Equipment Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
-
-
-
-

Nama : Suplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
-
-
-
-

Nama : Other General & administrative Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 325,000.00
31 Cash Out 175,000.00 500,000.00
500,000.00
500,000.00
500,000.00

Nama : Interest Revenue Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal

Nama : Dividend Revenue Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash In 7,000,000.00

Nama : Gain on Sale of Marketable Securities Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal
31 Cash In 2,772,000.00

Nama : Other Income Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal

Nama : Bank Service Charge Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 165,000.00
165,000.00
165,000.00
165,000.00
165,000.00

Nama : Interest Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 36,940,503.79
31 Cash Out 3,005,068.89 39,945,572.68
39,945,572.68
39,945,572.68
39,945,572.68

Nama : Loss on Sale of Marketable Securities Nomor :

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 1,500,000.00
1,500,000.00
1,500,000.00
1,500,000.00
1,500,000.00

Nama : Other Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 1 Saldo awal 254,000.00
254,000.00
254,000.00
254,000.00
254,000.00
 1-1100

BALANCE
KREDIT
Rp

1-1101

BALANCE
KREDIT
Rp

1-1102

BALANCE
KREDIT
Rp

1-1103

BALANCE
KREDIT
Rp
 1-1104

BALANCE
KREDIT
Rp
6,848,875.00
6,848,875.00
6,848,875.00
6,848,875.00

1-1105

BALANCE
KREDIT
Rp

1-1106

BALANCE
KREDIT
Rp

1-1107

BALANCE
KREDIT
Rp
 1-1108

BALANCE
KREDIT
Rp

1-1109

BALANCE
KREDIT
Rp

1-1110

BALANCE
KREDIT
Rp

1-1111

BALANCE
KREDIT
Rp
 1-2100

BALANCE
KREDIT
Rp

1-2101

BALANCE
KREDIT
Rp

1-2102

BALANCE
KREDIT
Rp
63,281,250.00
63,281,250.00
63,281,250.00
63,281,250.00

1-2103

BALANCE
KREDIT
Rp
 1-2104

BALANCE
KREDIT
Rp
531,625,000.00
531,625,000.00
531,625,000.00
531,625,000.00

1-3100

BALANCE
KREDIT
Rp

2-1100

BALANCE
KREDIT
Rp
73,000,000.00
(29,096,100.00)
137,702,400.00
134,292,400.00

2-1101

BALANCE
KREDIT
Rp
2,836,240.00
3,026,040.00
3,605,665.00
3,597,665.00
 2-1102

BALANCE
KREDIT
Rp

2-1103

BALANCE
KREDIT
Rp

2-1104

BALANCE
KREDIT
Rp
21,115,000.00
30,623,980.00
9,508,980.00
38,548,192.00
38,147,392.00

2-1105

BALANCE
KREDIT
Rp
 108,000.00
(267,000.00)
2,608,000.00
6,108,000.00

2-1106

BALANCE
KREDIT
Rp

31,500,000.00
31,500,000.00
31,500,000.00
31,500,000.00

2-1107

BALANCE
KREDIT
Rp

2-2101

BALANCE
KREDIT
Rp
300,506,888.76
299,564,950.02
299,564,950.02
299,564,950.02
299,564,950.02

3-1000

BALANCE
 KREDIT
Rp
125,000,000.00
125,000,000.00
125,000,000.00
125,000,000.00
125,000,000.00

3-1001

BALANCE
KREDIT
Rp
1,030,305,281.28
1,030,305,281.28
1,030,305,281.28
1,030,305,281.28
1,030,305,281.28

3-1002

BALANCE
KREDIT
Rp

3-1003

BALANCE
KREDIT
Rp

4-1000
BALANCE
KREDIT
Rp
1,418,120,000.00
1,513,020,000.00
1,802,832,500.00
1,802,832,500.00
1,802,832,500.00

4-1001

BALANCE
KREDIT
Rp

4-1002

BALANCE
KREDIT
Rp

5-1000

BALANCE
KREDIT
Rp
 6-1100

BALANCE
KREDIT
Rp

6-1101

BALANCE
KREDIT
Rp

6-1102

BALANCE
KREDIT
Rp

6-1103

BALANCE
KREDIT
Rp
 6-1104

BALANCE
KREDIT
Rp

6-2100

BALANCE
KREDIT
Rp

6-2101

BALANCE
KREDIT
Rp

6-2102

BALANCE
KREDIT
Rp
 6-2103

BALANCE
KREDIT
Rp

6-2104

BALANCE
KREDIT
Rp

6-2105

BALANCE
KREDIT
Rp

6-2106

BALANCE
KREDIT
Rp
 6-2107

BALANCE
KREDIT
Rp

8-1000

BALANCE
KREDIT
Rp
3,652,000.00
3,652,000.00
3,652,000.00
3,652,000.00
3,652,000.00

8-1001

BALANCE
KREDIT
Rp
6,600,000.00
13,600,000.00
13,600,000.00
13,600,000.00
13,600,000.00

8-1002

BALANCE
 KREDIT
Rp
27,800,000.00
30,572,000.00
30,572,000.00
30,572,000.00
30,572,000.00

8-1003

BALANCE
KREDIT
Rp
354,000.00
354,000.00
354,000.00
354,000.00
354,000.00

9-1000

BALANCE
KREDIT
Rp

9-1001

BALANCE
KREDIT
Rp

9-1002
BALANCE
KREDIT
Rp

9-1003

BALANCE
KREDIT
Rp
 PT TIGA CAHAYA PUTRA
TRIAL BALANCE
DECEMBER 2009

ACCOUNT DEBIT CREDIT

NAME OF ACCOUNT
NUMBER Rp Rp
1-1100 Patty Cash 5,000,000.00
1-1101 Cash in Bank 289,037,886.22
1-1102 Marketable Securities 53,040,000.00
1-1103 Account Receivable 116,171,879.50
1-1104 Allowance for Uncollectible Accounts 6,848,875.00
1-1105 Employee Receivable 1,750,000.00
1-1106 Other Receivable
1-1107 Merchandise Inventory 36,586,949.02
1-1108 Office Supplies 29,362,500.00
1-1109 Value Added Tax - In (VAT- In) 14,853,500.00
1-1110 Prepaid Income Tax 47,090,000.00
1-1111 Prepaid Rent 90,000,000.00
1-2100 Land 200,000,000.00
1-2101 Vehicles 135,000,000.00
1-2102 Accumulated Depreciation-Vehicles 63,281,250.00
1-2103 Equipment 817,000,000.00
1-2104 Accumulated Depreciation-Equipment 531,625,000.00
1-3100 Building in Process 883,000,000.00
2-1100 Accounts Payable 134,292,400.00
2-1101 Insurance Liability 3,597,665.00
2-1102 Wages and Salaries Payable
2-1103 Electricity, Telephone & Water Payable
2-1104 Value Added Tax - Out (VAT- Out) 38,147,392.00
2-1105 Income Tax Payable 6,108,000.00
2-1106 Dividend Payable 31,500,000.00
2-1107 Other Current Liabilities
2-2101 Bank Loan 299,564,950.02
3-1000 Common Stock 125,000,000.00
3-1001 Retained Earnings 1,030,305,281.28
3-1002 Dividend 35,000,000.00
3-1003 Income Summary
4-1000 Sales 1,802,832,500.00
4-1001 Sales Discount 28,137,019.90
4-1002 Sales Returns 36,616,760.00
5-1000 Cost of Goods Sold 1,007,553,245.98
6-1100 Wages and Salaries Sales Expense 57,000,000.00
6-1101 Uncollectible Accounts
6-1102 Depreciation Expense - Vehicles
6-1103 Advertising Expense 1,615,000.00
6-1104 Rent Expense
6-2100 Wages and Salaries General & administrative Expense 181,500,000.00
6-2101 Electricity, Telephone & Water Expense 9,220,000.00
6-2102 Maintenance Expense 2,296,000.00
6-2103 News paper & Tabloids Expense 1,036,000.00
6-2104 Income Tax Expense 1,050,000.00
6-2105 Depreciation Expense - Equipment
ACCOUNT DEBIT CREDIT
NAME OF ACCOUNT
NUMBER Rp Rp
6-2106 Suplies Expense
6-2107 Other General & administrative Expense 500,000.00
8-1000 Interest Revenue 3,652,000.00
8-1001 Dividend Revenue 13,600,000.00
8-1002 Gain on Sale of Marketable Securities 30,572,000.00
8-1003 Other Income 354,000.00
9-1000 Bank Service Charge 165,000.00
9-1001 Interest Expense 39,945,572.68
9-1002 Loss on Sale of Marketable Securities 1,500,000.00
9-1003 Other Expense 254,000.00
4,121,281,313.30 4,121,281,313.30
 PT TIGA CAHAYA PUTRA
ADJUSTMENT JOURNAL
DECEMBER 2009

EVIDENCE ACC DEBIT

DATE DESCRIPTION
NUMBER REF Rp
Dec 31 BM-01 Office supplies expense 6-2106 20,000,000
Office supplies 1-1108
31 BM-01 Cash in bank 1-1101 630,444
Bank service charge 9-1000 270,000
Interest revenue 8-1000
31 BM-01

RECAPITULATION

ACCOUNT
DEBIT
NUMBER
1-1101 630,444.00
1-1104 -
1-1108 -
1-1110 -
1-1111 -
1-2102 -
1-2104 -
2-1102 -
2-1103 -
2-1105 -
6-1100 -
6-1101 -
6-1102 -
6-1104 -
6-2100 -
6-2101 -
6-2105 -
6-2106 20,000,000.00
8-1000 -
9-1000 270,000.00
9-1001 -
TOTAL 20,900,444.00
CREDIT
Rp

20,000,000

900,444

CREDIT

-
-
20,000,000.00
-
-
-
-
-
-
 -
-
-
-
-
-
-
-
-
900,444.00
-
-
20,900,444.00
 JUMLAH JUMLAH
No. KETERANGAN No. KETERANGAN
Rp Rp

1. Saldo Kas menurut Bank 465,326,000 1. Saldo Kas menurut buku Perusahaan 457,696,000

2. Penambah 2. Penambah
- Jasa Giro 6,500,000

3. Pengurang 3. Pengurang
- Cek Beredar CP12-008 (6,130,000) - Biaya Administrasi (5,000,000)

Saldo 459,196,000 Saldo 459,196,000

 WORKSHEET
Trial Balance Adjusment Entries Balance Sheet
ACCOUNT NAME OF ACCOUNT Debit Kredit Debit Kredit Debit
NUMBER Rp Rp Rp Rp Rp
1-1100 Petty cash / Kas kecil 5,000,000.00 -
1-1101 Cash in back / kas bank 289,037,886.22 -
1-1102 Marketable securities / Surat2 berharga 53,040,000.00 -
1-1103 Accounts receivable / piutang dagang 116,171,879.50 -
1-1104 Allowance for uncollectible accounts / p. Penghp piutang - 6,848,875.00
1-1105 Employee receivable / piutang karyawan 1,750,000.00 -
1-1106 Other receivable / piutang lain-lain - -
1-1107 Merchandise inventory / persediaan barang dagang 36,586,949.02 -
1-1108 Office supplies / Perlengkapan kantor 29,362,500.00 -
1-1109 Value added tax - in (VAT - In) / PPN Masukan 14,853,500.00 -
1-1110 Prepaid income tax / uang muka PPh 47,090,000.00 -
1-1111 Prepaid rent / sewa dibayar dimuka 90,000,000.00 -
1-2100 Land / tanah 200,000,000.00 -
1-2101 Vehicles / kendaraan 135,000,000.00 -
1-2102 Accumulated depreciation - vehicles / akm penyustn kendaraan - 63,281,250.00
1-2103 Equipment / Peralatan 817,000,000.00 -
1-2104 Accumulated depreciation - equipment / akm penystn peralatn - 531,625,000.00
1-3100 Building in process / Gedung dalam proses 883,000,000.00 -
2-1100 Accounts payable / utang dagang - 134,292,400.00
2-1101 Insurance liability / utang asuransi - 3,597,665.00
2-1102 Wages & salaries payable / utang gaji dan upah - -
2-1103 Electricity, telephone & water payable / utang listrik, tlp - -
2-1104 Value added tax - out (VAT-Out) / PPN Keluaran - 38,147,392.00
2-1105 Income tax payable / utang PPh - 6,108,000.00
2-1106 Dividend payable / utang dividen - 31,500,000.00
2-1107 Other current liabilities / utang lancar lain-lain - -
2-2101 Bank loan / utang bank - 299,564,950.02
3-1000 Common stock / modal saham - 125,000,000.00
3-1001 Retained earnings / laba ditahan - 1,030,305,281.28
3-1002 Dividend / dividen 35,000,000.00 -
3-1003 Income summary ikhtisar L/R - -
4-1000 Sales / penjualan - 1,802,832,500.00
4-1001 Sales discounts / Pot penjualan 28,137,019.90 -
4-1002 Sales returns / retur penjualan 36,616,760.00 -
5-1000 Cost of good sold / HPP 1,007,553,245.98 -
6-1100 Wages & salaries expense / B. Gaji dan upah 57,000,000.00 -
 Trial Balance Adjusment Entries Balance Sheet
ACCOUNT NAME OF ACCOUNT Debit Kredit Debit Kredit Debit
NUMBER Rp Rp Rp Rp Rp
6-1101 Uncollectible accounts / b. penyisihan piutang - -
6-1102 Depreciation expense - vehicles / b. penyustn kendaraan - -
6-1103 Advertising expense / b.iklan 1,615,000.00 -
6-1104 Rents expense / b. sewa - -
6-2100 Wages & salaries expense / beban gaji & upah 181,500,000.00 -
6-2101 Electricity, water & telephone expense / beban listrik, air & tlp 9,220,000.00 -
6-2102 Maintenance expense / b. pemeliharaan 2,296,000.00 -
6-2103 News paper & tabloids expense / beban koran dan majalah 1,036,000.00 -
6-2104 Income tax expense / beban PPh 1,050,000.00 -
6-2105 Depreciation expense - equipment / b. penyusutan peralatan - -
6-2106 Supplies expense / beban perlengkapan - -
6-2107 Other general & administrative expense / b. adm & umum lain2 500,000.00 -
8-1000 Interest revenue / pendapatan bunga - 3,652,000.00
8-1001 Dividend revenue / pendapatan dividen - 13,600,000.00
8-1002 Gain on sales of Marketable securities / Keuntungn pnjuln surat2 berharga - 30,572,000.00
8-1003 Other income / pendapatan lain-lain - 354,000.00
9-1000 Bank charges / Beban administrasi bank 165,000.00 -
9-1001 Interest expense / Beban bunga 39,945,572.68 -
9-1002 Loss on sales of marketable securities / kerugian penjualn surat2 berharga 1,500,000.00 -
9-1003 Other expense / beban lain-lain 254,000.00 -

4,121,281,313.30 4,121,281,313.30
Balance Sheet Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit
Rp Rp Rp Rp Rp
Balance Sheet Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit
Rp Rp Rp Rp Rp
 PT. TIGA CAHAYA PUTRA
INCOME STATEMENT
DECEMBER 2009

KETERANGAN Rp Rp
Rp
 PT. TIGA CAHAYA PUTRA
RETAINED EARNING STATEMENT
31 DECEMBER 2009

BALANCE
DESCRIPTION
Rp Rp
 PT. TIGA CAHAYA PUTRA
BALANCE SHEET
31 DESEMBER 2009

ASSETS LIABILITY AND EQUITY

BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp
ND EQUITY
BALANCE
Rp
 PT. TIGA CAHAYA PUTRA
TRIAL BALANCE
NOVEMBER 2009 THROUGH DECEMBER

December 31, 2009

NO. ACCOUNT
DEBIT
1-1100 Petty cash
1-1101 Cash in back
1-1102 Marketable securities
1-1103 Accounts receivable
1-1104 Allowance for uncollectible accounts
1-1105 Employee receivable
1-1106 Other receivable
1-1107 Merchandise inventory
1-1108 Office supplies
1-1109 Value added tax
1-1110 Prepaid income tax
1-1111 Prepaid rent
1-2100 Land
1-2101 Vehicles
1-2102 Accumulated depreciation - vehicles
1-2103 Equipment
1-2104 Accumulated depreciation - equipment
1-3100 Building in process
2-1100 Accounts payable
2-1101 Insurance liability
2-1102 Wages & salaries payable
2-1103 Electricity, telephone & water payable
2-1104 Value added tax - out (VAT-Out)
2-1105 Income tax payable
2-1106 Dividend payable
2-1107 Other current liabilities
2-2101 Bank loan
3-1000 Common stock
3-1001 Retained earnings
3-1002 Dividend
3-1003 Income summary
4-1000 Sales
4-1001 Sales discounts
4-1002 Sales returns
5-1000 Cost of good sold
6-1100 Wages & salaries expense
6-1101 Uncollectible accounts
6-1102 Depreciation expense - vehicles
6-1103 Advertising expense
6-1104 Rents expense
6-2100 Wages & salaries expense
6-2101 Electricity, water & telephone expense
6-2102 Maintenance expense
6-2103 News paper & tabloids expense
6-2104 Income tax expense
6-2105 Depreciation expense - equipment
6-2106 Supplies expense
6-2107 Other general & administrative expense
8-1000 Interest revenue
8-1001 Dividend revenue
8-1002 Gain on sales
8-1003 Other income
9-1000 Bank charges
9-1001 Interest expense
9-1002 Loss on sales of marketable securities
9-1003 Other expense
 PT. TIGA CAHAYA PUTRA
TRIAL BALANCE
NOVEMBER 2009 THROUGH DECEMBER 2009

December 31, 2009 November 30, 2009 KENAIKAN/

KREDIT DEBIT KREDIT PENURUNAN
 LAPORAN ARUS KAS
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2009
KENAIKAN / PENURUNAN KAS (METODE LANGSUNG)

KETERANGAN Rp
S
31 DESEMBER 2009
TODE LANGSUNG)

SALDO
Rp
 PT. TIGA CAHAYA PUTRA
CLOSING JOURNAL
31 DECEMBER 2009

POS DEBIT KREDIT

DATE DESCRIPTION
REF Rp Rp
 PT. TIGA CAHAYA PUTRA
POST CLOOSING TRIAL BALANCE
31 DECEMBER 2009

ACCOUNT
NAME OF ACCOUNT
NUMBER
1-1100 Petty cash / Kas kecil
1-1101 Cash in back / kas bank
1-1102 Marketable securities / Surat2 berharga
1-1103 Accounts receivable / piutang dagang
1-1104 Allowance for uncollectible accounts / p. Penghp piutang
1-1105 Employee receivable / piutang karyawan
1-1106 Other receivable / piutang lain-lain
1-1107 Merchandise inventory / persediaan barang dagang
1-1108 Office supplies / Perlengkapan kantor
1-1109 Value added tax - in (VAT - In) / PPN Masukan
1-1110 Prepaid income tax / uang muka PPh
1-1111 Prepaid rent / sewa dibayar dimuka
1-2100 Land / tanah
1-2101 Vehicles / kendaraan
1-2102 Accumulated depreciation - vehicles / akm penyustn kendaraan
1-2103 Equipment / Peralatan
1-2104 Accumulated depreciation - equipment / akm penystn peralatn
1-3100 Building in process / Gedung dalam proses
2-1100 Accounts payable / utang dagang
2-1101 Insurance liability / utang asuransi
2-1102 Wages & salaries payable / utang gaji dan upah
2-1103 Electricity, telephone & water payable / utang listrik, tlp
2-1104 Value added tax - out (VAT-Out) / PPN Keluaran
2-1105 Income tax payable / utang PPh
2-1106 Dividend payable / utang dividen
2-1107 Other current liabilities / utang lancar lain-lain
2-2101 Bank loan / utang bank
3-1000 Common stock / modal saham
3-1001 Retained earnings / laba ditahan
PUTRA
L BALANCE
2009

DEBIT KREDIT
Rp Rp