PT.

ANGKASA
ADJUSTED TRIAL BALANCE
as of November 30, 2010
NOVEMBER, 30 2009
NO. ACCOUNT
DEBET CREDIT
1-1100 Cash In Bank 82,086,250.00
1-1200 Petty Cash 9,800,000.00
1-1300 Accounts Receivable 85,800,000.00
1-1400 Allowance for Doubtful Debt 4,290,000.00
1-1500 Merchandise Inventory 520,000,000.00
1-1600 Store Supplies 9,800,000.00
1-1700 Prepaid Insurance 15,300,000.00
1-1800 Prepaid Rent 21,300,000.00
1-1900 Prepaid Income Tax Article 25 16,500,000.00
1-1901 VAT In 6,300,000.00
1-2100 Equipment at Cost 63,300,000.00
1-2110 Equipment Accum Dep 16,500,000.00
2-1100 Accounts Payable 69,300,000.00
2-1200 Accrued Expense 3,900,000.00
2-1300 Income Tax Payable 1,500,000.00
2-1400 VAT Out 7,800,000.00
2-2100 Permata Bank Loan 301,000,000.00
3-1100 Paid Up Capital 200,000,000.00
3-1200 Retained Earnings 165,250,000.00
3-1300 Dividend -
3-1400 Income Summary - -
4-1100 Sales 503,300,000.00
4-1200 Sales Return -
5-1100 Cost of Goods Sold 314,100,000.00
6-1000 Advertising Expense 4,200,000.00
6-1100 Telephone & Electricity Expense 8,700,000.00
6-1200 Store Supplies Expense 4,750,000.00
6-1300 Bad Debt Expense 3,217,500.00
6-1400 Depreciation Expense 14,506,250.00
6-1500 Insurance Expense 14,300,000.00
6-1600 Rent Expense 23,300,000.00
6-1700 Wages & Salaries Expense 36,300,000.00
6-1800 Other Operating Expense 9,300,000.00
7-1100 Interest Revenue 6,100,000.00
8-1100 Interest Expense 9,480,000.00
8-1200 Bank Service Charge 6,600,000.00
8-1300 Income Tax Expense -
TOTAL 1,278,940,000.00 1,278,940,000.00
 PT. ANGKASA
Cash Receipt Journal
December 2010

DEBET
DOC. REF OTHER
DATE DESCRIPTION
NO. CASH IN BANK ACCOUN
T NO.
3 BKM12-1 Techno Computer 34,100,000.00
12 BKM12-2 Trans Computer 231,000,000.00
13 KN01 Penjualan Tunai 266,200,000.00

14 BKM12-3 Trans Computer 28,600,000.00

20 BKM12-4 Penerimaan piutang yang telah dihapusbukukan 7,200,000.00
25 BKM12-5 Mega Computer 19,800,000.00

RECAPITUL
DEBET
ACCOUNT NO. AMOUNT
1-1100 586,900,000.00

586,900,000.00

###
rnal

Page : 1
EBET CREDIT
OTHER ACCOUNTS OTHER
ACCOUN
AMOUNT RECEIVABLE AMOUNT
T NO.
34,100,000.00
231,000,000.00
4-1100 242,000,000.00
2-1400 24,200,000.00
28,600,000.00
1-1400 7,200,000.00
19,800,000.00

RECAPITULATION
EBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
586,900,000.00 1-1300 313,500,000.00
1-1400 7,200,000.00
2-1400 24,200,000.00
4-1100 242,000,000.00

586,900,000.00 586,900,000.00
-
 PT. ANGKASA
Cash Payment Journal
December 2010
DEBET
DOC.
DATE DESCRIPTION NO. CEK REF ACCOUNTS OTHER
NO.
PAYABLE ACCOUNT NO.
1 BKK12-1 Pembayaran gaji CP12-001 2-1200
6 BKK12-2 Pelunasan PT. Lodan CP12-002 28,600,000.00
9 BKK12-3 Pelunasan PT. Makmur Jaya CP12-003 23,100,000.00
15 BKK12-4 Angsuran PPh 25 masa Nopember CP12-004 2-1300
17 BKK12-5 Pengumuman dividen tahun 2010 CP12-005 3-1300
18 BKK12-6 Pelunasan PT. Lodan CP12-006 286,000,000.00
23 BKK12-7 Pelunasan CV. Setia Abadi CP12-007 17,600,000.00
30 BKK12-8 Angsuran Permata Bank Loan CP12-008 2-2100
8-1100
31 BKK12-9 Pengisian kembali dana kas kecil CP12-009 1-1200
31 BKK12-10 Pembayaran PPN masa Nopember CP12-010 2-1400

RECAPI
DEBET
ACCOUNT NO. AMOUNT
2-1100 355,300,000.0
2-2100 16,000,000.0
1-1200 7,500,000.00
2-1200 2,500,000.00
2-1300 1,500,000.00
2-1400 7,800,000.00
3-1300 50,000,000.0
8-1100 3,000,000.00

443,600,000.0
SA
Journal
10
DEBET CREDIT
OTHER OTHER
CASH IN BANK
AMOUNT ACCOUNT NO. AMOUNT
2,500,000.00 2,500,000.00
28,600,000.00
23,100,000.00
1,500,000.00 1,500,000.00
50,000,000.00 45,000,000.00 2-1300 5,000,000.00
286,000,000.00
17,600,000.00
16,000,000.00
3,000,000.00 19,000,000.00
7,500,000.00 7,500,000.00
7,800,000.00 1,500,000.00 1-1901 6,300,000.00

RECAPITULATION
DEBET CREDIT
AMOUNT ACCOUNT NO. AMOUNT
355,300,000.00 1-1100 432,300,000.00
16,000,000.00 2-1300 5,000,000.00
7,500,000.00 1-1901 6,300,000.00
2,500,000.00
1,500,000.00
7,800,000.00
50,000,000.00
3,000,000.00

443,600,000.00 443,600,000.00

-
 PT. ANGKASA
Purchase Journal
December 2010
DEBET
DATE DOC. NO. DESCRIPTION REF MERCHANDISE VAT
INVENTORY IN
10 F05 PT. Lodan 301,000,000.00 30,100,000.00
22 A17 PT. Makmur Jaya 399,600,000.00 39,960,000.00
29 G11 CV. Setia Abadi 333,200,000.00 33,320,000.00

RECAPITULATION
DEBET
ACCOUNT NO AMOUNT
1-1500 1,033,800,000.00
1-1901 103,380,000.00

1,137,180,000.00
ASA
ournal
010
DEBET CREDIT
OTHER ACCOUNTS OTHER
ACCOUNT NO AMOUNT PAYABLE ACCOUNT NO AMOUNT
331,100,000.00
439,560,000.00
366,520,000.00

-
CREDIT
ACCOUNT NO.
AMOUNT
2-1100 1,137,180,000.00

1,137,180,000.00
 PT. ANGKASA
Sales Journal
December 2010
DEBET
DOC.
DATE DESCRIPTION REF ACCOUNT OTHER
NO.
RECEIVABLE ACCOUNT NO.
6 F12-1 Trans Computer 286,000,000.00
18 F12-2 Techno Computer 188,100,000.00
27 F12-3 Mega Computer 467,500,000.00

RECAPITULATION
DEBET
ACCOUNT NO. AMOUNT
1-1300 941,600,000.00

941,600,000.00
 PT. ANGKASA
Sales Journal
December 2010
EBET CREDIT
OTHER VAT OTHER
SALES
AMOUNT OUT ACCOUNT NO. AMOUNT
260,000,000.00 26,000,000.00
171,000,000.00 17,100,000.00
425,000,000.00 42,500,000.00

RECAPITULATION
CREDIT
ACCOUNT NO. AMOUNT
4-1100 856,000,000.00
2-1400 85,600,000.00

941,600,000.00

-
 PT. ANGKASA
Memorial Journal
December 2010
Page : 1
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
6 F12-1 Trans Computer 5-1100 231,500,000.00
1-1500 231,500,000.00 ACCOUNT NO.
7 NK12-1 Retur Trans Elektronik 1-1500 44,500,000.00
5-1100 44,500,000.00
4-1200 50,000,000.00
2-1400 5,000,000.00
1-1300 55,000,000.00
11 NK-1 Retur PT. Lodan 2-1100 45,100,000.00
1-1901 4,100,000.00
1-1500 41,000,000.00
13 KN01 Penjualan Tunai 5-1100 212,000,000.00
1-1500 212,000,000.00
18 F12-2 Guskom Computer 5-1100 146,000,000.00
1-1500 146,000,000.00
27 F12-3 Mega Computer 5-1100 367,409,937.89
1-1500 367,409,937.89
JUMLAH 1,101,509,937.89 1,101,509,937.89
 RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
5-1100 956,909,937.89 1-1500 997,909,937.89
1-1500 44,500,000.00 5-1500 44,500,000.00
4-1200 50,000,000.00 1-1300 55,000,000.00
2-1400 5,000,000.00 1-1901 4,100,000.00
2-1100 45,100,000.00

1,101,509,937.89 1,101,509,937.89

-
 PT. ANGKASA
Petty Cash Journal
December 2010

DESCRIP
DOC. TION DEBET CREDIT
DATE
NO. OTHER
PETTY CASH
ACCOUNT NO. AMOUNT
2 V12-1 Pembuatan b 6-1000 675,000.00 675,000.00
4 V12-2 Rekening lis 2-1200 975,000.00 975,000.00
9 V12-3 Perlengkapa 1-1600 900,000.00 900,000.00

26 V12-4 Perbaikan at 6-1800 500,000.00 500,000.00

3,050,000.00 3,050,000.00

RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1600 900,000.00 1-1200 3,050,000.00
2-1200 975,000.00
6-1000 675,000.00
6-1800 500,000.00

3,050,000.00 3,050,000.00
 PT. ANGKASA
INVENTORY CARD
December 2010
ITEM : IBM P-230
IN OUT
DOC. DESCRIP
DATE
NO. TION QUANTI PRICE AMOUNT
QUANTI
TY TY
Des 1 Opening Balance
6 F12-1 Trans Computer 9
7 NK12-1 Retur Trans Computer (2)
10 F05 PT. Lodan 11 16,000,000 176,000,000
11 NK-1 Retur PT. (1) 16,000,000 (16,000,000)
13 KN01 Penjualan Tunai 7
18 F12-2 Techno Computer 6
22 A17 PT. Makmur 13 16,200,000 210,600,000
27 F12-3 Mega Computer 15
29 G11 CV. Setia A 12 16,400,000 196,800,000

ITEM : Acer P-60

IN OUT
DOC. DESCRIP
DATE
NO. TION QUANTI PRICE AMOUNT
QUANTI
TY TY
Dec 1 Opening Balance
6 F12-1 Trans Computer 7
7 NK12-1 Retur Trans Computer (1)
10 F05 PT. Lodan 10 12,500,000 125,000,000
11 NK-1 Retur PT. (2) 12,500,000 (25,000,000)
13 KN01 Penjualan Tunai 8
18 F12-2 Techno Computer 4
22 A17 PT. Makmur 15 12,600,000 189,000,000
27 F12-3 Mega Computer 10
29 G11 CV. Setia A 11 12,400,000 136,400,000
. ANGKASA
NTORY CARD
cember 2010

OUT BALANCE
QUANTI
PRICE AMOUNT PRICE AMOUNT
TY
20 16,000,000 320,000,000
16,000,000 144,000,000 11 16,000,000 176,000,000
16,000,000 (32,000,000) 13 16,000,000 208,000,000
24 16,000,000 384,000,000
23 16,000,000 368,000,000
16,000,000 112,000,000 16 16,000,000 256,000,000
16,000,000 96,000,000 10 16,000,000 160,000,000
23 16,113,043 370,600,000
16,113,043 241,695,652 8 16,113,043 128,904,348
20 16,285,217 325,704,348

OUT BALANCE
QUANTI
PRICE AMOUNT PRICE AMOUNT
TY
16 12,500,000 200,000,000
12,500,000 87,500,000 9 12,500,000 112,500,000
12,500,000 (12,500,000) 10 12,500,000 125,000,000
20 12,500,000 250,000,000
18 12,500,000 225,000,000
12,500,000 100,000,000 10 12,500,000 125,000,000
12,500,000 50,000,000 6 12,500,000 75,000,000
21 12,571,429 264,000,000
12,571,429 125,714,286 11 12,571,429 138,285,714
22 12,485,714 274,685,714
 PT. ANGKASA
Memorial Journal
December 2010
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
31 BM12-1 Rekening koran Bank 1-1100 5,070,000.00 ACCOUNT NO.
8-1200 250,000.00
7-1100 5,320,000.00
31 BM12-2 Persediaan akhir store 6-1200 5,850,000.00
1-1600 5,850,000.00
Beban sewa toko 6-1600 2,500,000.00
1-1800 2,500,000.00
Beban asuransi 6-1500 1,250,000.00
1-1700 1,250,000.00
Taksiran kerugian piu 6-1300 21,455,000.00
1-1400 21,455,000.00
31 BM12-3 Penyusutan equipmen 6-1400 1,318,750.00
1-2110 1,318,750.00
Gaji bulan Desember 6-1700 3,500,000.00
2-1200 3,500,000.00
Listrik dan telepon 6-1100 1,000,000.00
2-1200 1,000,000.00
31 BM12-4 Uang Muka PPh Pasal 1-1900 1,500,000.00
2-1300 1,500,000.00
Beban PPh 8-1300 22,913,757.76
2-1300 22,913,757.76

TOTAL 66,607,507.76 66,607,507.76

-
 RECAPITULATION
DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1-1100 5,070,000.00 1-2110 1,318,750.00
6-1100 1,000,000.00 1-1400 21,455,000.00
6-1200 5,850,000.00 1-1600 5,850,000.00
6-1300 21,455,000.00 1-1700 1,250,000.00
6-1400 1,318,750.00 1-1800 2,500,000.00
6-1500 1,250,000.00 2-1200 4,500,000.00
6-1600 2,500,000.00 7-1100 5,320,000.00
6-1700 3,500,000.00 2-1300 24,413,757.76
8-1200 250,000.00
8-1300 22,913,757.76
1-1900 1,500,000.00

66,607,507.76 66,607,507.76
 PT. ANGKASA
NERACA SALDO SETELAH TRANSAKSI
December 2010
UNADJUSTED TRIAL BALANCE
NO. ACCOUNT
DEBET CREDIT
1-1100 Cash In Bank 236,686,250.00 -
1-1200 Petty Cash 14,250,000.00 -
1-1300 Accounts Receivable 658,900,000.00 -
1-1400 Allowance for Doubtful Debt - 11,490,000.00
1-1500 Merchandise Inventory 600,390,062.11 -
1-1600 Store Supplies 10,700,000.00 -
1-1700 Prepaid Insurance 15,300,000.00 -
1-1800 Prepaid Rent 21,300,000.00 -
1-1900 Prepaid Income Tax Article 25 16,500,000.00 -
1-1901 VAT In 99,280,000.00 -
1-2100 Equipment at Cost 63,300,000.00 -
1-2110 Equipment Accum Dep - 16,500,000.00
2-1100 Accounts Payable - 806,080,000.00
2-1200 Accrued Expense - 425,000.00
2-1300 Income Tax Payable - 5,000,000.00
2-1400 VAT Out - 104,800,000.00
2-2100 Permata Bank Loan - 285,000,000.00
3-1100 Paid Up Capital - 200,000,000.00
3-1200 Retained Earnings - 165,250,000.00
3-1300 Dividend 50,000,000.00 -
3-1400 Income Summary - -
4-1100 Sales - 1,601,300,000.00
4-1200 Sales Return 50,000,000.00 -
5-1100 Cost of Goods Sold 1,226,509,937.89 -
6-1000 Advertising Expense 4,875,000.00 -
6-1100 Telephone & Electricity Expense 8,700,000.00 -
6-1200 Store Supplies Expense 4,750,000.00 -
6-1300 Bad Debt Expense 3,217,500.00 -
6-1400 Depreciation Expense 14,506,250.00 -
6-1500 Insurance Expense 14,300,000.00 -
6-1600 Rent Expense 23,300,000.00 -
6-1700 Wages & Salaries Expense 36,300,000.00 -
6-1800 Other Operating Expense 9,800,000.00 -
7-1100 Interest Revenue - 6,100,000.00
8-1100 Interest Expense 12,480,000.00 -
8-1200 Bank Service Charge 6,600,000.00 -
8-1300 Income Tax Expense - -
### ###
-
ANSAKSI

BALANCE SHEET

DEBET CREDIT
217,580,625.00
12,825,000.00
494,175,000.00
24,708,750.00
540,351,055.90
4,365,000.00
12,645,000.00
16,920,000.00
13,500,000.00
74,460,000.00
63,300,000.00
1,993,750.00
476,815,112.58
3,693,750.00
22,060,318.32
78,600,000.00
477,000,000.00
200,000,000.00
165,250,000.00
### ###
 PT. ANGKASA
TRIAL BALANCE
December 31, 2010
ACCOUN
ACCOUNT NAME DEBET CREDIT
T NO.
1-1100 Cash In Bank 236,686,250.00
1-1200 Petty Cash 14,250,000.00
1-1300 Accounts Receivable 658,900,000.00
1-1400 Allowance for Doubtful Debt 11,490,000.00
1-1500 Merchandise Inventory 600,390,062.11
1-1600 Store Supplies 10,700,000.00
1-1700 Prepaid Insurance 15,300,000.00
1-1800 Prepaid Rent 21,300,000.00
1-1900 Prepaid Income Tax Article 25 16,500,000.00
1-1901 VAT In 99,280,000.00
1-2100 Equipment at Cost 63,300,000.00
1-2110 Equipment Accum Dep 16,500,000.00
2-1100 Accounts Payable 806,080,000.00
2-1200 Accrued Expense 425,000.00
2-1300 Income Tax Payable 5,000,000.00
2-1400 VAT Out 104,800,000.00
2-2100 Permata Bank Loan 285,000,000.00
3-1100 Paid Up Capital 200,000,000.00
3-1200 Retained Earnings 165,250,000.00
3-1300 Dividend 50,000,000.00
3-1400 Income Summary -
4-1100 Sales 1,601,300,000.00
4-1200 Sales Return 50,000,000.00
5-1100 Cost of Goods Sold 1,226,509,937.89
6-1000 Advertising Expense 4,875,000.00
6-1100 Telephone & Electricity Expense 8,700,000.00
6-1200 Store Supplies Expense 4,750,000.00
6-1300 Bad Debt Expense 3,217,500.00
6-1400 Depreciation Expense 14,506,250.00
6-1500 Insurance Expense 14,300,000.00
6-1600 Rent Expense 23,300,000.00
6-1700 Wages & Salaries Expense 36,300,000.00
6-1800 Other Operating Expense 9,800,000.00
7-1100 Interest Revenue 6,100,000.00
8-1100 Interest Expense 12,480,000.00
8-1200 Bank Service Charge 6,600,000.00
8-1300 Income Tax Expense -

3,201,945,000.00 3,201,945,000.00
-
 TRIAL BALANCE
NO. DESCRIPTION
DEBET CREDIT
1-1100 Cash In Bank 236,686,250.00 -
1-1200 Petty Cash 14,250,000.00 -
1-1300 Accounts Receivable 658,900,000.00 -
1-1400 Allowance for Doubtful Debt - 11,490,000.00
1-1500 Merchandise Inventory 600,390,062.11 -
1-1600 Store Supplies 10,700,000.00 -
1-1700 Prepaid Insurance 15,300,000.00 -
1-1800 Prepaid Rent 21,300,000.00 -
1-1900 Prepaid Income Tax Article 25 16,500,000.00 -
1-1901 VAT In 99,280,000.00 -
1-2100 Equipment at Cost 63,300,000.00 -
1-2110 Equipment Accum Dep - 16,500,000.00
2-1100 Accounts Payable - 806,080,000.00
2-1200 Accrued Expense - 425,000.00
2-1300 Income Tax Payable - 5,000,000.00
2-1400 VAT Out - 104,800,000.00
2-2100 Permata Bank Loan - 285,000,000.00
3-1100 Paid Up Capital - 200,000,000.00
3-1200 Retained Earnings - 165,250,000.00
3-1300 Dividend 50,000,000.00 -
4-1100 Sales - 1,601,300,000.00
4-1200 Sales Return 50,000,000.00 -
5-1100 Cost of Goods Sold 1,226,509,937.89 -
6-1000 Advertising Expense 4,875,000.00 -
6-1100 Telephone & Electricity Expense 8,700,000.00 -
6-1200 Store Supplies Expense 4,750,000.00 -
6-1300 Bad Debt Expense 3,217,500.00 -
6-1400 Depreciation Expense 14,506,250.00 -
6-1500 Insurance Expense 14,300,000.00 -
6-1600 Rent Expense 23,300,000.00 -
6-1700 Wages & Salaries Expense 36,300,000.00 -
6-1800 Other Operating Expense 9,800,000.00 -
7-1100 Interest Revenue - 6,100,000.00
8-1100 Interest Expense 12,480,000.00 -
8-1200 Bank Service Charge 6,600,000.00 -
8-1300 Income Tax Expense - -

3,201,945,000.00 3,201,945,000.00
-
 PT. ANGKASA
WORKSHEET
December 31, 2010
ADJUSTING JOURNAL ENTRIES ADJUSTED TRIAL BALANCE
DEBET CREDIT DEBET CREDIT
5,070,000.00 - 241,756,250.00 -
- - 14,250,000.00 -
- - 658,900,000.00 -
- 21,455,000.00 - 32,945,000.00
- - 600,390,062.11 -
- 5,850,000.00 4,850,000.00 -
- 1,250,000.00 14,050,000.00 -
- 2,500,000.00 18,800,000.00 -
1,500,000.00 - 18,000,000.00 -
- - 99,280,000.00 -
- - 63,300,000.00 -
- 1,318,750.00 - 17,818,750.00
- - - 806,080,000.00
- 4,500,000.00 - 4,925,000.00
- 1,500,000.00 - 6,500,000.00
- - - 104,800,000.00
- - - 285,000,000.00
- - - 200,000,000.00
- - - 165,250,000.00
- - 50,000,000.00 -
- - - 1,601,300,000.00
- - 50,000,000.00 -
- - 1,226,509,937.89 -
- - 4,875,000.00 -
1,000,000.00 - 9,700,000.00 -
5,850,000.00 - 10,600,000.00 -
21,455,000.00 - 24,672,500.00 -
1,318,750.00 - 15,825,000.00 -
1,250,000.00 - 15,550,000.00 -
2,500,000.00 - 25,800,000.00 -
3,500,000.00 - 39,800,000.00 -
- - 9,800,000.00 -
- 5,320,000.00 - 11,420,000.00
- - 12,480,000.00 -
250,000.00 - 6,850,000.00 -
- - - -
- - - -
43,693,750.00 43,693,750.00 3,236,038,750.00 3,236,038,750.00
- -
 INCOME SUMMARY BALANCE SHEET
DEBET CREDIT DEBET CREDIT
241,756,250.00 -
14,250,000.00 -
658,900,000.00 -
- 32,945,000.00
600,390,062.11 -
4,850,000.00 -
14,050,000.00 -
18,800,000.00 -
18,000,000.00 -
99,280,000.00 -
63,300,000.00 -
- 17,818,750.00
- 806,080,000.00
- 4,925,000.00
- 6,500,000.00
- 104,800,000.00
- 285,000,000.00
- 200,000,000.00
- 165,250,000.00
50,000,000.00 -
- 1,601,300,000.00 - -
50,000,000.00 - - -
1,226,509,937.89 - - -
4,875,000.00 - - -
9,700,000.00 - - -
10,600,000.00 - - -
24,672,500.00 - - -
15,825,000.00 - - -
15,550,000.00 - - -
25,800,000.00 - - -
39,800,000.00 - - -
9,800,000.00 - - -
- 11,420,000.00 - -
12,480,000.00 - - -
6,850,000.00 - - -
- - - -
- - - -
1,452,462,437.89 1,612,720,000.00 1,783,576,312.11 1,623,318,750.00
160,257,562.11 160,257,562.11
1,612,720,000.00 1,612,720,000.00 1,783,576,312.11 1,783,576,312.11