Kode WP : TB-1

PT BINA CITRA PESONA

Working Trial Balance - - - - Rekening Neraca
31-12-2004

Per Per
REKENING INDEKS Audit Per Buku PENYESUAIAN Audit Reklasifikasi Laporan Keuangan
31-12-04 31-12-04 Debit Kredit 31-12-04 Debit Kredit 31-12-04
AKTIVA :
101 Kas - Bank Ganesha A-1 Rp 508,290,000 Rp 678,830,000 Rp 150,000 2 Rp 678,680,000
102 Kas - Bank Dago A-3 Rp 78,950,000 Rp 10,530,000 Rp 10,530,000 Rp 690,050,000
103 Kas Kecil A-6 Rp 1,000,000 Rp 1,000,000 Rp 160,000 3 Rp 840,000
105 Piutang Dagang B-1 Rp 256,250,000 Rp 249,722,000 Rp 1,680,000 1 Rp 248,042,000
106 Cadangan Kerugian Piutang B-5 Rp (24,500,000) Rp (22,650,000) Rp 1,680,000 1 Rp (20,970,000) Rp 227,072,000
109 Persediaan Barang C-1 Rp 1,046,510,000 Rp 1,559,604,000 Rp 5,300,000 4 Rp 1,554,304,000 Rp 1,554,304,000
110 Asuransi Dibayar Dimuka D-1 Rp 89,924,000 Rp 62,876,000 Rp 62,876,000
111 Sewa Dibayar Dimuka D-3 Rp 2,500,000 Rp 10,000,000 Rp 10,000,000
112 Persediaan Supplies Kantor D-4 Rp 9,024,000 Rp 12,250,000 Rp 12,250,000 Rp 94,626,000
113 Persediaan Peralatan Kecil D-5 Rp 5,952,000 Rp 9,500,000 Rp 9,500,000
115 Surat-surat Berharga E-1 Rp 582,000,000 Rp 852,280,000 Rp 852,280,000 Rp 852,280,000
… Aktiva Tetap F-1 Rp 2,144,400,000 Rp 2,210,432,000 Rp 2,210,432,000 Rp 2,210,432,000
… Akumulasi Depresiasi F-1 Rp (504,478,000) Rp (633,322,000) Rp (633,322,000) Rp (633,322,000)

Jumlah Aktiva Rp 4,195,822,000 Rp 5,001,052,000 Rp 4,995,442,000 Rp 4,995,442,000

UTANG :
301 Utang Dagang G-1 Rp 228,226,000 Rp 442,272,000 Rp 4,050,000 5 Rp 446,322,000 Rp 446,322,000
302 Utang PPh Karyawan H-1 Rp 61,936,000 Rp 52,108,000 Rp 9,424,500 6 Rp 61,532,500
303 Utang Gaji dan Upah H-2 Rp 40,606,000 Rp - Rp 62,013,500 6 Rp 62,013,500
304 Utang Pajak Bumi dan Bangunan H-4 Rp 19,000,000 Rp 26,926,000 Rp 26,926,000 Rp 171,722,000
305 Utang Bunga I-1 Rp - Rp 21,250,000 Rp 21,250,000
306 Utang Deviden H-3 Rp 25,000,000 Rp 31,450,000 Rp 31,450,000 Rp 31,450,000
308 Utang Wesel Jangka Pendek I-1 Rp - Rp 250,000,000 Rp 250,000,000 Rp 250,000,000
307 Utang PPh Perusahaan H-6 Rp 46,672,000 Rp 40,000,000 Rp 444,600 7 Rp 40,444,600 Rp 40,444,600

Jumlah Utang Rp 421,440,000 Rp 864,006,000 Rp 939,938,600 Rp 939,938,600

MODAL :
501 Modal Saham J-1 Rp 1,850,000,000 Rp 1,850,000,000 Rp 1,850,000,000 Rp 1,850,000,000
505 Agio Saham J-1 Rp 1,106,054,000 Rp 1,106,054,000 Rp 1,106,054,000 Rp 1,106,054,000
601 Laba Ditahan K-1 Rp 515,142,500 Rp 818,328,000 Rp 818,328,000
605 Deviden K-1, H-3 Rp (25,000,000) Rp (31,450,000) Rp (31,450,000) Rp 1,099,449,400
… Laba Berjalan TB-2 Rp 328,185,500 Rp 394,114,000 Rp 81,542,600 Rp 312,571,400

Jumlah Modal Rp 3,774,382,000 Rp 4,137,046,000 Rp 4,055,503,400 Rp 4,055,503,400

Jumlah Utang dan Modal Rp 4,195,822,000 Rp 5,001,052,000 Rp 83,222,600 Rp 83,222,600 Rp 4,995,442,000 Rp 4,995,442,000

Diperiksa oleh Dibuat oleh Sumber

Reviewed by Prepared by source

JPR
31-01-2005
B-1
 Kode WP : TB-2
PT BINA CITRA PESONA
Working Trial Balance - - - - Rekening Rugi-Laba
31-12-2004

Per Per
REKENING INDEKS Audit Per Buku PENYESUAIAN Audit Reklasifikasi Laporan Keuangan
31-12-04 31-12-04 Debit Kredit 31-12-04 Debit Kredit 31-12-04
PENDAPATAN :
701 Penjualan Rp 4,224,748,000 Rp 4,848,500,000 Rp 4,848,500,000 Rp 4,848,500,000
703 Retur dan Potongan Penjualan Rp (98,028,000) Rp (53,060,000) Rp (53,060,000) Rp (53,060,000)
Penjualan Bersih Rp 4,126,720,000 Rp 4,795,440,000 Rp 4,795,440,000 Rp 4,795,440,000

BEBAN :
801 Harga Pokok Penjualan Rp 2,406,212,000 Rp 2,836,566,000 Rp 5,300,000 4 Rp 2,841,866,000 Rp 2,841,866,000
Laba Kotor Penjualan Rp 1,720,508,000 Rp 1,958,874,000 Rp 1,953,574,000 Rp 1,953,574,000

Beban-Beban Operasi :
820 Beban Gaji dan Upah Rp 765,318,000 Rp 892,800,000 Rp 62,830,000 6 Rp 955,630,000 Rp 955,630,000
821 Beban PPh Karyawan Rp 66,946,000 Rp 96,816,000 Rp 8,608,000 6 Rp 105,424,000 Rp 105,424,000
822 Beban Depresiasi Rp 121,556,000 Rp 128,844,000 Rp 128,844,000 Rp 128,844,000
823 Beban Sewa Rp 7,500,000 Rp 7,500,000 Rp 7,500,000 Rp 7,500,000
824 Beban Supplies Kantor Rp 14,610,000 Rp 17,230,000 Rp 17,230,000 Rp 17,230,000
825 Beban Peralatan Kecil Rp 4,724,000 Rp 5,976,000 Rp 5,976,000 Rp 5,976,000
826 Beban Iklan Rp 25,260,000 Rp 22,626,000 Rp 22,626,000 Rp 22,626,000
827 Beban Asuransi Rp 45,850,000 Rp 51,474,000 Rp 51,474,000 Rp 51,474,000
828 Beban Reparasi dan Pemeliharaan Rp 24,048,000 Rp 35,738,000 Rp 35,738,000 Rp 35,738,000
829 Beban Pajak Bumi dan Bangunan Rp 29,586,000 Rp 26,926,000 Rp 26,926,000 Rp 26,926,000
830 Beban Listrik dan Telepon Rp 20,504,000 Rp 17,290,000 Rp 4,050,000 5 Rp 21,340,000 Rp 21,340,000
831 Fee Konsultan Rp 22,500,000 Rp 23,750,000 Rp 23,750,000 Rp 23,750,000
Rp 160,000 3
832 Beban lain-lain Rp 12,228,000 Rp 604,000 Rp 914,000 Rp 914,000
Rp 150,000 2
833 Kerugian Piutang Rp 20,500,000 Rp 19,850,000 Rp 19,850,000 Rp 19,850,000
834 Kerugian Angkut Penjualan Rp 67,484,000 Rp 56,300,000 Rp 56,300,000 Rp 56,300,000
Jumlah Beban Operasi Rp 1,248,614,000 Rp 1,403,724,000 Rp 1,479,522,000 Rp 1,479,522,000
Laba Bersih Operasi Rp 471,894,000 Rp 555,150,000 Rp 474,052,000 Rp 474,052,000

PENDAPATAN DAN (BEBAN) LAIN-LAIN :

901 Beban Bunga Rp (45,000,000) Rp (55,000,000) Rp (55,000,000) Rp (55,000,000)
910 Laba (Rugi) Penjualan Investasi Rp 24,686,000 Rp - Rp - Rp -
920 Pendapatan Investasi Rp 15,270,000 Rp 16,688,000 Rp 16,688,000 Rp 16,688,000
930 Laba (Rugi) Penjualan Aktiva Tetap Rp 24,720,000 Rp 37,276,000 Rp 37,276,000 Rp 37,276,000
950 Pendapatan Lain-lain dan Penyesuaian
Penyesuaian Rp (4,100,000) Rp - Rp - Rp -
Jumlah Pendapatan Lain-lain Rp 23,776,000 Rp (1,036,000) Rp (1,036,000) Rp (1,036,000)
Laba Bersih Sebelum Pajak Rp 495,670,000 Rp 554,114,000 Rp 473,016,000 Rp 473,016,000

Pajak Penghasilan Rp 167,484,500 Rp 160,000,000 Rp 444,600 7 Rp 160,444,600 Rp 160,444,600

LABA BERSIH (TB-1) Rp 328,185,500 Rp 394,114,000 Rp 81,542,600 Rp 312,571,400 Rp 312,571,400

Diperiksa oleh Dibuat oleh Sumber

Reviewed by Prepared by source

JPR
31-01-2005
B-2