PT SHAKIRA

INVENTORY CARD
DECEMBER, 2014
ITEM : SAMSUNG GALAXY S5 METODE : AVERAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

2014 1 Opening Balance 61 4,499,400 274,463,400

DEC 4 14-01/FP Sales Toko Aries 5 4,499,400 22,497,000 56 4,499,400 251,966,400

8 14-02/FP Sales Toko Gemini 10 4,499,400 44,994,000 46 4,499,400 206,972,400

9 01/NK Sales Return Toko Gemini (1) 4,499,400 (4,499,400) 47 4,499,400 211,471,800

14 05/BKM Cash Of Sales 18 4,499,400 80,989,200 29 4,499,400 130,482,600

16 14-03/FP Sales Toko Leo 4 4,499,400 17,997,600 25 4,499,400 112,485,000

24 53-14/FP Purchase PT GERHANA 20 4,499,400 89,988,000 45 4,499,400 202,473,000

25 01/ND Purchase Return PT GERHANA (2) 4,499,400 (8,998,800) 43 4,499,400 193,474,200

27 14-04/FP Sales Toko Gemini 5 4,499,400 22,497,000 38 4,499,400 170,977,200

28 07/BKM Cash Of Sales 16 4,499,400 71,990,400 22 4,499,400 98,986,800

AMOUNT 22 4,499,400 98,986,800
 PT SHAKIRA
INVENTORY CARD
DECEMBER, 2014
ITEM : SAMSUNG GALAXY FAME METODE : AVERAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

2014 1 Opening Balance 81 1,738,200 140,794,200

DEC 4 14-01/FP Sales Toko Aries 7 1,738,200 12,167,400 74 1,738,200 128,626,800

8 14-02/FP Sales Toko Gemini 15 1,738,200 26,073,000 59 1,738,200 102,553,800

9 01/NK Sales Return Toko Gemini (2) 1,738,200 (3,476,400) 61 1,738,200 106,030,200

14 05/BKM Cash of Sales 25 1,738,200 43,455,000 36 1,738,200 62,575,200

16 14-03/FP Sales Toko Leo 7 1,738,200 12,167,400 29 1,738,200 50,407,800

24 53-14/FP Purchase PT GERHANA 35 1,738,200 60,837,000 64 1,738,200 111,244,800

25 01/ND Purchase Return PT GERHANA (3) 1,738,200 (5.214.600) 61 #VALUE! #VALUE!

27 14-04/FP Sales Toko gemini 6 1,738,200 10,429,200 55 #VALUE! #VALUE!

28 07/BKM Cash of Sales 27 1,738,200 46,931,400 28 #VALUE! #VALUE!

AMOUNT 28 #VALUE! #VALUE!
 PT SHAKIRA
INVENTORY CARD
DECEMBER, 2014
ITEM : SAMSUNG GALAXY V METODE : AVERAGE

INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT

2014 1 Opening Balance 99 1,060,000 104,940,000

DEC 4 14-01/FP Sales Toko Aries 12 1,060,000 12,720,000 87 1,060,000 92,220,000

5 63/F14 Purchase PT REMBULAN 15 1,060,000 15,900,000 102 1,060,000 108,120,000

8 14-02/FP Sales Toko Gemini 20 1,060,000 21,200,000 82 1,060,000 86,920,000

9 01/NK Sales Return Toko Gemini (2) 1,060,000 (2,120,000) 84 1,060,000 89,040,000

14 05/BKM Cash Of Sales 34 1,060,000 36,040,000 50 1,060,000 53,000,000

16 14-03/FP Sales Toko Leo 10 1,060,000 10,600,000 40 1,060,000 42,400,000

27 14-04/FP Sales Toko Gemini 8 1,060,000 8,480,000 32 1,060,000 33,920,000

28 07/BKM Cash Of Sales 30 1,060,000 31,800,000 2 1,060,000 2,120,000

29 87/F14 Purchase PT REMBULAN 20 1,060,000 21,200,000 22 1,060,000 23,320,000

30 02/ND Purchase Return PT REMBULAN (2) 1,060,000 (2,120,000) 20 1,060,000 21,200,000

AMOUNT 20 1,060,000 21,200,000
 PT SHAKIRA
CASH RECEIPT JOURNAL
DECEMBER, 2014
( In Rupiah )
DEBIT CREDIT

EVIDENCE OTHERS OTHERS

DATE DESCRIPTION CASH IN ACCOUNT
NO
BANK ACCOUNT RECEIVABLE ACCOUNT
ACCOUNT AMOUNT ACCOUNT AMOUNT
NO NO

2014 1 01/BKM Rini Rahmadani 1,665,500 Other Receivable 11203 1,665,500

DEC 2 02/BKM Toko Aries 90,500,000 90,500,000
4 03/BKM Toko Gemini 65,225,000 65,225,000
7 04/BKM Toko Leo 52,185,000 52,185,000
14 05/BKM Cash Of Sales 301,566,490 Cost of Goods Sold 51000 160,484,200 Sales Of Merchandise 41100 266,873,000
Vat - Out 21520 26,687,300
Freight Out 43000 8,006,190
Merchandise Inventory 11310 160,484,200
21 06/BKM Kasir bag.Service 995,000 Service Income 42000 995,000
28 07/BKM Cash Of Sales 283,260,490 Cost of Goods Sold 51000 150,721,800 Sales Of Merchandise 41100 250,673,000
Vat - Out 21520 25,067,300
Freight Out 43000 7,520,190
Merchandise Inventory 11310 150,721,800

AMOUNT 795,397,480 311,206,000 207,910,000 898,693,480

ACCOUNT NUMBER ('11101) (V) ('11201) (V)
RECAPITULATION

DEBIT KREDIT

ACC. NO AMOUNT ACC. NO AMOUNT

1-1101 795,397,480 1-1201 207,910,000
5-1000 311,206,000 1-1203 1,665,500
1-1310 311,206,000
2-1520 51,754,600
4-1100 517,546,000
4-2000 995,000
4-3000 15,526,380
AMOUNT 1,106,603,480 AMOUNT 1,106,603,480
 PT SHAKIRA
SALES JOURNAL
DECEMBER, 2014
( In Rupiah )
DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION ACCOUNT COST OF GOODS SALES OF FREIGHT MERCHANDISE
NO VAT OUT
RECEIVABLE SOLD MERCHANDISE OUT INVENTORY

2014 4 14-01/FP Toko Aries 89,001,060 47,384,400 78,762,000 7,876,200 2,362,860 47,384,400

DEC 8 14-02/FP Toko Gemini 173,370,250 92,267,000 153,425,000 15,342,500 4,602,750 92,267,000

16 14-03/FP Toko Leo 77,381,270 40,765,000 68,479,000 6,847,900 2,054,370 40,765,000

27 14-04/FP Toko Gemini 78,570,030 41,406,200 69,531,000 6,953,100 2,085,930 41,406,200

AMOUNT 418,322,610 221,822,600 370,197,000 37,019,700 11,105,910 221,822,600

ACCOUNT NUMBER (1-1201) (5-1000) (4-1100) (2-1520) (4-3000) (1-1310)

RECAPITULATION

DEBIT KREDIT

ACC. NO AMOUNT ACC. NO AMOUNT

1-1201 418,322,610 1-1310 221,822,600

5-1000 221,822,600 2-1520 37,019,700

4-1100 370,197,000

4-3000 11,105,910
AMOUNT 640,145,210 AMOUNT 640,145,210
 PT SHAKIRA
CASH PAYMENT JOURNAL
DECEMBER, 2014
( In Rupiah )
DEBIT CREDIT
EVIDENCE CHECK OTHERS OTHERS
DATE DESCRIPTION ACCOUNT
NO. NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. AMOUNT ACCOUNT AMOUNT
NO.
2014 1 01/BKK Bag.Gaji dan Upah 01/CK Wages & Salaries Payable 21310 17,857,900 17,857,900
DEC 3 02/BKK Andika Securities 02/CK Marketable Securities 11103 100,000,000 100,850,000
Other Expense 91999 850,000
11 03/BKK PT REMBULAN 03/CK 45,200,000 45,200,000
13 04/BKK Kas Negara 04/CK Prepaid Income Tax 11420 2,855,400
Vat - Out 21520 10,945,330 7,233,510 Vat - In 11410 6,567,220
18 05/BKK PLN, PDAM, Telkom 05/CK Electricity, Water, Telp Expense 62200 2,225,000 2,225,000
20 06/BKK Bank Mandiri 06/CK Bank Loans 22100 2,200,000 2,600,000
Interest Expense 91100 400,000
23 07/BKK PT GERHANA 07/CK 165,900,000 165,900,000
26 08/BKK Novia 08/CK Other Receivable 11203 1,200,000 1,200,000

AMOUNT 211,100,000 138,533,630 343,066,410 6,567,220

ACCOUNT NUMBER ('21210) (V) ('11101) (V)

RECAPITULATION
DEBIT CREDIT
ACC.
ACC. NO AMOUNT AMOUNT
NO
11103 100,000,000 11101 343,066,410
11203 1,200,000 11410 6,567,220
11420 2,855,400
21210 211,100,000
21310 17,857,900
21520 10,945,330
22100 2,200,000
62200 2,225,000
91100 400,000
91999 850,000

AMOUNT 349,633,630 AMOUNT 349,633,630

 PT SHAKIRA
PURCHASE JOURNAL
DECEMBER, 2014
( In Rupiah )
DEBIT CREDIT

DATE EVIDENCE NO DESCRIPTION MERCHANDISE

VAT - IN FREIGHT IN ACCOUNT PAYABLE
INVENTORY

2014 5 63/F14 PT REMBULAN 15,900,000 1,590,000 318,000 17,808,000

DEC 24 53-14/F PT GERHANA 150,825,000 15,082,500 3,016,500 168,924,000
29 87/F14 PT REMBULAN 21,200,000 2,120,000 424,000 23,744,000

AMOUNT 187,925,000 18,792,500 3,758,500 210,476,000

ACCOUNT NUMBER ('11310) ('11410) ('53000) ('21210)

RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
11310 187,925,000 21210 210,476,000
11410 18,792,500
53000 3,758,500
AMOUNT 210,476,000 AMOUNT 210,476,000
 PT SHAKIRA
PETTY CASH
DECEMBER, 2014
( In Rupiah )

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACCOUNTS NO. AMOUNT PETTY CASH

2014 3 01/VKK Mulia Agency Newspaper & Tabloid Expense 62400 525,000 525,000

DEC 10 02/VKK Toko Jaya Office Supplies 11320 710,000 710,000

12 03/VKK Bapak Firman Other Expense 91999 375,000 375,000

15 04/VKK CV Cantika Advertising Expense 61300 666,000 666,000

17 05/VKK Kas Negara Income Tax Payable 21530 422,000 422,000

22 06/VKK Bapak Budi Maintenance Expense 62300 315,000 315,000

AMOUNT 3,013,000 3,013,000

ACCOUNT NUMBER (V) ('11102)

 PT SHAKIRA
GENERAL JOURNAL
DECEMBER, 2014
( In Rupiah )
INVOICE
DATE DESCRIPTION POS REF DEBIT CREDIT
NO

2014 9 01/NK Sales Return 41120 16,791,000

DEC Vat - Out 21520 1,679,100
Account Receivable 11201 18,470,100
Merchandise Inventory 11310 10,095,800
Cost of Goods Sold 51000 10,095,800
(Sales Return Toko Gemini)

25 01/ND Account Payable 21210 15,634,740

Merchandise Inventory 11310 14,213,400
Vat - In 11410 1,421,340
(Purchase Return PT GERHANA)

30 02/ND Account Payable 21210 2,332,000

Merchandise Inventory 11310 2,120,000
Vat - In 11410 212,000
(Purchase Return PT REMBULAN)

AMOUNT 46,532,640 46,532,640

RECAPITULATION
DEBIT CREDIT
ACC. NO AMOUNT ACC. NO AMOUNT
11310 10,095,800 11201 18,470,100
21210 17,966,740 11310 16,333,400
21520 1,679,100 11410 1,633,340
41120 16,791,000 51000 10,095,800
AMOUNT 46,532,640 AMOUNT 46,532,640
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
Account : Cash in Bank Account No : 1-1101
BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 77,810,772
Dec 31 Posting CRJ-1 795,397,480 873,208,252
31 Posting CPJ-1 343,066,410 530,141,842

Account : Petty Cash Account No : 1-1102

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,000,000
Dec 31 Posting PCJ-1 3,013,000 1,987,000

Account : Marketable Securities Account No : 1-1103

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 50,000,000
Dec 31 Posting CPJ-1 100,000,000 150,000,000

Account : Accounts Receivable Account No : 1-1201

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 207,910,000
Dec 31 Posting CRJ-1 207,910,000 0
31 Posting SJ-1 418,322,610 418,322,610
31 Posting GJ-1 18,470,100 399,852,510

Account : Allowance for Doubtful Debt Account No : 1-1202

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 8,057,442
Dec

Account : Other Receivable Account No : 1-1203

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 1,665,500
Dec 31 Posting CRJ-1 1,665,500 0
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
31 Posting CPJ-1 1,200,000 1,200,000

Account : Merchandise Inventory Account No : 1-1310

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 520,197,600
Dec 31 Posting CRJ-1 311,206,000 208,991,600
31 Posting PJ-1 187,925,000 396,916,600
31 Posting SJ-1 221,822,600 175,094,000
31 Posting GJ-1 10,095,800 185,189,800
31 Posting GJ-1 16,333,400 168,856,400

Account : Office Supplies Account No : 1-1320

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,648,500
Dec 31 Posting PCJ-1 710,000 6,358,500
31

Account : Value Added Tax-In (VAT In) Account No : 1-1410

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 6,567,220
Dec 31 Posting CPJ-1 6,567,220 0
31 Posting PJ-1 18,792,500 18,792,500
31 Posting GJ-1 1,633,340 17,159,160

Account : Prepaid Income Tax Account No : 1-1420

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 31,378,600
Dec 31 Posting CPJ-1 2,855,400 34,234,000

Account : Land Account No : 1-3100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 192,500,000
Dec
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)

Account : Building at Cost Account No : 1-3210

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 768,000,000
Dec

Account : Accum.Dep. - Building Account No : 1-3220

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 117,760,000
Dec

Account : Office Equipment at Cost Account No : 1-3310

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 220,800,000
Dec

Account : Accum.Dep. - Office Equipment Account No : 1-3320

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 77,280,000
Dec

Account : Vehicle at Cost Account No : 1-3410

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 258,000,000
Dec

Account : Accum. Dep - Vehicle Account No : 1-3420

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 94,362,500
Dec

Account : Insurance Liability Account No : 2-1120

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
POS (In Rupiah)
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Accounts Payable Account No : 2-1210

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 211,100,000
Dec 31 Posting CPJ-1 211,100,000 0
31 Posting PJ-1 210,476,000 210,476,000
31 Posting GJ-1 17,966,740 192,509,260

Account : Wages & Salaries Payable Account No : 2-1310

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 17,857,900
Dec 31 Posting CPJ-1 17,857,900 0

Account : Electricity, Telp. & Water Payable Account No : 2-1410

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Value Aded Tax - Vat Out Account No : 2-1520

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 10,945,330
Dec 31 Posting CRJ-1 51,754,600 62,699,930
31 Posting SJ-1 37,019,700 99,719,630
31 Posting CPJ-1 10,945,330 88,774,300
31 Posting GJ-1 1,679,100 87,095,200

Account : Income Tax Payable Account No : 2-1530

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 422,000
Dec 31 Posting PCJ-1 422,000 0
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)

Account : VAT Payable Account No : 2-1540

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Dividend Payable Account No : 2-1510

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Other Current Liabilities Account No : 2-1999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Bank Loans Account No : 2-2100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 162,000,000
Dec 31 Posting CPJ-1 2,200,000 159,800,000

Account : Common Stock Account No : 3-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 500,000,000
Dec

Account : Retained Earnings Account No : 3-6000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 729,143,159
Dec

Account : Dividend Account No : 3-7000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB -
Dec

Account : Income Summary Account No : 3-8000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Historical Balancing Account No : 3-9999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Sales of Merchandise Account No : 4-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 1,586,606,696
Dec 31 Posting CRJ-1 517,546,000 2,104,152,696
31 Posting SJ-1 370,197,000 2,474,349,696

Account : Sales Discount Account No : 4-1110

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 12,299,320
Dec

Account : Sales Returns Account No : 4-1120

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB 17,318,400
Dec 31 Posting GJ-1 16,791,000 34,109,400

Account : Service Income Account No : 4-2000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 21,270,000
Dec 31 Posting CRJ-1 995,000 22,265,000

Account : Freight Out Account No : 4-3000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec 31 Posting CRJ-1 15,526,380 15,526,380
31 Posting SJ-1 11,105,910 26,632,290

Account : Cost of Goods Sold Account No : 5-1000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 853,741,980
Dec 31 Posting CRJ-1 311,206,000 1,164,947,980
31 Posting SJ-1 221,822,600 1,386,770,580
31 Posting GJ-1 10,095,800 1,376,674,780

Account : Purchase Discount Account No : 5-2000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 30,725,890
Dec

Account : Freight In Account No : 5-3000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 26,858,850
Dec 31 Posting PJ-1 3,758,500 30,617,350
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
Account : Wages & Salaries of Sales Expense Account No : 6-1100
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 105,212,800
Dec

Account : Uncollectible Accounts Account No : 6-1200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 2,954,875
Dec

Account : Advertising Expense Account No : 6-1300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 3,207,600
Dec 31 Posting PCJ-1 666,000 3,873,600

Account : Depreciation Expense - Vehicles Account No : 6-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 35,475,000
Dec

Account : Wages & Salaries of Adm.Expense Account No : 6-2100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 92,708,000
Dec

Account : Electricity, Water, Telp Expense Account No : 6-2200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 21,780,000
Dec 31 Posting CPJ-1 2,225,000 24,005,000

Account : Maintenance Expense Account No : 6-2300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB 895,400
Dec 31 Posting PCJ-1 315,000 1,210,400

Account : Newspaper & Tabloid Expense Account No : 6-2400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 2,117,500
Dec 31 Posting PCJ-1 525,000 2,642,500

Account : Supplies Expense Account No : 6-2500

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 4,323,000
Dec

Account : Income Tax Expense Account No : 6-2600

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Depreciation Exp - Equipmnet Account No : 6-2700

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 20,240,000
Dec

Account : Depreciation Exp - Building Account No : 6-2800

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 28,160,000
Dec

Account : Other General & Adm Expense Account No : 6-2999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB 522,500
Dec

Account : Interest Revenue Account No : 8-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 4,250,000
Dec

Account : Devidend Revenue Account No : 8-1200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,500,000
Dec

Account : Late Fees Collected Account No : 8-1300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Other Revenue Account No : 8-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Bank Charge Account No : 9-1000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 330,000
Dec

Account : Interest Expense Account No : 9-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 3,300,000
Dec 31 Posting CPJ-1 400,000 3,700,000

Account : Other Expense Account No : 9-1999

 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 357,500
Dec 31 Posting CPJ-1 850,000 1,207,500
31 Posting PCJ-1 375,000 1,582,500
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
Account : Cash in Bank Account No : 1-1101
BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 77,810,772
Dec 31 Posting CRJ-1 795,397,480 873,208,252
31 Posting CPJ-1 343,066,410 530,141,842

Account : Petty Cash Account No : 1-1102

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,000,000
Dec 31 Posting PCJ-1 3,013,000 1,987,000

Account : Marketable Securities Account No : 1-1103

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 50,000,000
Dec 31 Posting CPJ-1 100,000,000 150,000,000

Account : Accounts Receivable Account No : 1-1201

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 207,910,000
Dec 31 Posting CRJ-1 207,910,000 0
31 Posting SJ-1 418,322,610 418,322,610
31 Posting GJ-1 18,470,100 399,852,510

Account : Allowance for Doubtful Debt Account No : 1-1202

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 8,057,442
Dec

Account : Other Receivable Account No : 1-1203

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 1,665,500
Dec 31 Posting CRJ-1 1,665,500 0
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
31 Posting CPJ-1 1,200,000 1,200,000

Account : Merchandise Inventory Account No : 1-1310

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 520,197,600
Dec 31 Posting CRJ-1 311,206,000 208,991,600
31 Posting PJ-1 187,925,000 396,916,600
31 Posting SJ-1 221,822,600 175,094,000
31 Posting GJ-1 10,095,800 185,189,800
31 Posting GJ-1 16,333,400 168,856,400

Account : Office Supplies Account No : 1-1320

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,648,500
Dec 31 Posting PCJ-1 710,000 6,358,500
31 Posting ADJ-1 3,358,500 3,000,000

Account : Value Added Tax-In (VAT In) Account No : 1-1410

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 6,567,220
Dec 31 Posting CPJ-1 6,567,220 0
31 Posting PJ-1 18,792,500 18,792,500
31 Posting GJ-1 1,633,340 17,159,160
31 Posting ADJ-1 17,159,160 0

Account : Prepaid Income Tax Account No : 1-1420

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 31,378,600
Dec 31 Posting CPJ-1 2,855,400 34,234,000
31 Posting ADJ-1 34,234,000 0

Account : Land Account No : 1-3100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 192,500,000
Dec
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)

Account : Building at Cost Account No : 1-3210

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 768,000,000
Dec

Account : Accum.Dep. - Building Account No : 1-3220

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 117,760,000
Dec 31 Posting ADJ-1 10,000,000 127,760,000

Account : Office Equipment at Cost Account No : 1-3310

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 220,800,000
Dec

Account : Accum.Dep. - Office Equipment Account No : 1-3320

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 77,280,000
Dec 31 Posting CE-1 4,800,000 82,080,000

Account : Vehicle at Cost Account No : 1-3410

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 258,000,000
Dec

Account : Accum. Dep - Vehicle Account No : 1-3420

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 94,362,500
Dec 31 Posting CE-1 9,500,000 103,862,500

Account : Insurance Liability Account No : 2-1120

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
POS (In Rupiah)
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Accounts Payable Account No : 2-1210

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 211,100,000
Dec 31 Posting CPJ-1 211,100,000 0
31 Posting PJ-1 210,476,000 210,476,000
31 Posting GJ-1 17,966,740 192,509,260

Account : Wages & Salaries Payable Account No : 2-1310

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 17,857,900
Dec 31 Posting CPJ-1 17,857,900 0

Account : Electricity, Telp. & Water Payable Account No : 2-1410

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Value Aded Tax - Vat Out Account No : 2-1520

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF
DEBIT KREDIT
2014 1 Opening Balance TB 10,945,330
Dec 31 Posting CRJ-1 51,754,600 62,699,930
31 Posting SJ-1 37,019,700 99,719,630
31 Posting CPJ-1 10,945,330 88,774,300
31 Posting GJ-1 1,679,100 87,095,200
31 Posting ADJ-1 87,095,200 0

Account : Income Tax Payable Account No : 2-1530

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 422,000
Dec 31 Posting PCJ-1 422,000 0
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
31 Posting ADJ-1 60,193,875 60,193,875

Account : VAT Payable Account No : 2-1540

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec 31 Posting ADJ-1 69,936,040 69,936,040

Account : Dividend Payable Account No : 2-1510

BALANCE
POS
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Other Current Liabilities Account No : 2-1999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Bank Loans Account No : 2-2100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 162,000,000
Dec 31 Posting CPJ-1 2,200,000 159,800,000

Account : Common Stock Account No : 3-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 500,000,000
Dec

Account : Retained Earnings Account No : 3-6000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 729,143,159
Dec 31 Posting CE-1 660,995,476 1,390,138,635

Account : Dividend Account No : 3-7000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
POS (In Rupiah)
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Income Summary Account No : 3-8000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec 31 Posting CE-1 2,486,588,266 2,486,588,266
31 Posting CE-1 1,815,740,415 670,847,851
31 Posting CE-1 660,995,476 0

Account : Historical Balancing Account No : 3-9999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Sales of Merchandise Account No : 4-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 1,586,606,696
Dec 31 Posting CRJ-1 517,546,000 2,104,152,696
31 Posting SJ-1 370,197,000 2,474,349,696
31 Posting CE-1 2,474,349,696 0

Account : Sales Discount Account No : 4-1110

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 12,299,320
Dec 31 Posting CE-1 12,299,320 0

Account : Sales Returns Account No : 4-1120

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB 17,318,400
Dec 31 Posting GJ-1 16,791,000 34,109,400
31 Posting CE-1 34,109,400 0

Account : Service Income Account No : 4-2000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 21,270,000
Dec 31 Posting CRJ-1 995,000 22,265,000
31 Posting CE-1 22,265,000 0

Account : Freight Out Account No : 4-3000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec 31 Posting CRJ-1 15,526,380 15,526,380
31 Posting SJ-1 11,105,910 26,632,290
31 Posting CE-1 26,632,290 0

Account : Cost of Goods Sold Account No : 5-1000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 853,741,980
Dec 31 Posting CRJ-1 311,206,000 1,164,947,980
31 Posting SJ-1 221,822,600 1,386,770,580
31 Posting GJ-1 10,095,800 1,376,674,780
31 Posting CE-1 1,376,674,780 0

Account : Purchase Discount Account No : 5-2000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 30,725,890
Dec 31 Posting CE-1 30,725,890 0

Account : Freight In Account No : 5-3000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 26,858,850
Dec 31 Posting PJ-1 3,758,500 30,617,350
31 Posting CE-1 30,617,350 0

Account : Wages & Salaries of Sales Expense Account No : 6-1100

 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 105,212,800
Dec 31 Posting CE-1 105,212,800 0

Account : Uncollectible Accounts Account No : 6-1200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 2,954,875
Dec 31 Posting CE-1 2,954,875 0

Account : Advertising Expense Account No : 6-1300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 3,207,600
Dec 31 Posting PCJ-1 666,000 3,873,600
31 Posting CE-1 3,873,600 0

Account : Depreciation Expense - Vehicles Account No : 6-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 35,475,000
Dec 31 Posting ADJ-1 9,500,000 44,975,000
31 Posting CE-1 44,975,000 0

Account : Wages & Salaries of Adm.Expense Account No : 6-2100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 92,708,000
Dec 31 Posting CE-1 92,708,000 0

Account : Electricity, Water, Telp Expense Account No : 6-2200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 21,780,000
Dec 31 Posting CPJ-1 2,225,000 24,005,000
31 Posting CE-1 24,005,000 0

Account : Maintenance Expense Account No : 6-2300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 895,400
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
Dec 31 Posting PCJ-1 315,000 1,210,400
31 Posting CE-1 1,210,400 0

Account : Newspaper & Tabloid Expense Account No : 6-2400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 2,117,500
Dec 31 Posting PCJ-1 525,000 2,642,500
31 Posting CE-1 2,642,500 0

Account : Supplies Expense Account No : 6-2500

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 4,323,000
Dec 31 Posting ADJ-1 3,358,500 7,681,500
31 Posting CE-1 7,681,500 0

Account : Income Tax Expense Account No : 6-2600

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec 31 Posting ADJ-1 94,427,875 94,427,875
31 Posting CE-1 84,575,500 0

Account : Depreciation Exp - Equipmnet Account No : 6-2700

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 20,240,000
Dec 31 Posting ADJ-1 4,800,000 25,040,000
31 Posting CE-1 25,040,000 0

Account : Depreciation Exp - Building Account No : 6-2800

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 28,160,000
Dec 31 Posting ADJ-1 10,000,000 38,160,000
31 Posting CE-1 38,160,000 0

Account : Other General & Adm Expense Account No : 6-2999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 522,500
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
Dec 31 Posting CE-1 522,500 0

Account : Interest Revenue Account No : 8-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 4,250,000
Dec 31 Posting CE-1 4,250,000 0

Account : Devidend Revenue Account No : 8-1200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 5,500,000
Dec 31 Posting CE-1 5,500,000 0

Account : Late Fees Collected Account No : 8-1300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Other Revenue Account No : 8-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB -
Dec

Account : Bank Charge Account No : 9-1000

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 330,000
Dec 31 Posting CE-1 330,000 0

Account : Interest Expense Account No : 9-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
2014 1 Opening Balance TB 3,300,000
Dec 31 Posting CPJ-1 400,000 3,700,000
31 Posting CE-1 3,700,000 0

Account : Other Expense Account No : 9-1999

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REF DEBIT KREDIT
 PT SHAKIRA
LEDGER
DECEMBER 31, 2014
(In Rupiah)
2014 1 Opening Balance TB 357,500
Dec 31 Posting CPJ-1 850,000 1,207,500
31 Posting PCJ-1 375,000 1,582,500
31 Posting CE-1 1,582,500 0
 PT SHAKIRA
TRIAL BALANCE
DECEMBER 31, 2014
( In Rupiah )
ACC NO. ACCOUNT NAME DEBIT CREDIT

11101 Cash in Bank 530,141,842

11102 Petty Cash 1,987,000
11103 Marketable Securities 150,000,000
11201 Account Receivable 399,852,510
11202 Allowance for Doubtful Debt 8,057,442
11203 Other Receivable 1,200,000
11310 Merchandise Inventory 168,856,400
11320 Office Supplies 6,358,500
11410 Value Added Tax - In (VAT In) 17,159,160
11420 Prepaid Income Tax 34,234,000
13100 Land 192,500,000
13210 Building at Cost 768,000,000
13220 Accum. Dep. – Building 117,760,000
13310 Office Equipment at Cost 220,800,000
13320 Accum. Dep. - Office Equipment 77,280,000
13410 Vehicle at Cost 258,000,000
13420 Accum. Dep. – Vehicle 94,362,500
21210 Accounts Payable 192,509,260
21120 Insurance Liability 0
21310 Wages & Salaries Payable 0
21410 Electricity, Telp. & Water Payable 0
21520 Value Added Tax - VAT Out 87,095,200
21530 Income Tax Payable 0
21540 VAT Payable 0
21510 Dividend Payable 0
21999 Other Current Liabilities 0
22100 Bank Loans 159,800,000
30000 Equity 0
31100 Common Stock 500,000,000
36000 Retained Earnings 729,143,159
37000 Dividend 0
 ( In Rupiah )
ACC NO. ACCOUNT NAME DEBIT CREDIT

38000 Income Summary 0

39999 Historical Balancing 0
41100 Sales of Merchandise 2,474,349,696
41110 Sales Discounts 12,299,320
41120 Sales Returns 34,109,400
42000 Service Income 22,265,000
43000 Freight Out 26,632,290
50000 Cost Of Sales 0
51000 Cost of Goods Sold 1,376,674,780
52000 Purchase Discount 30,725,890
53000 Freight In 30,617,350
61100 Wages & Salaries of sales Expense 105,212,800
61200 Uncollectible Accounts 2,954,875
61300 Advertising Expense 3,873,600
61400 Depreciation Expense - Vehicles 35,475,000
62100 Wages & Salaries of Adm. Expense 92,708,000
62200 Electicity, Water, Telp Expense 24,005,000
62300 Maintenance Expense 1,210,400
62400 Newspaper & Tabloid Expense 2,642,500
62500 Supplies Expense 4,323,000
62600 Income Tax Expense 0
62700 Depreciation Exp - Equipment 20,240,000
62800 Depreciation Exp - Building 28,160,000
62999 Other General & Adm Expense 522,500
81100 Interest Revenue 4,250,000
81200 Devidend Revenue 5,500,000
81300 Late fees collected 0
81400 Other Revenue 0
90000 Other Expenses 0
91000 Bank Charge 330,000
91100 Interest Expense 3,700,000
91999 Other Expense 1,582,500
AMOUNT 4,529,730,437 4,529,730,437
 PT SHAKIRA
ADJUSTMENT JOURNAL
DECEMBER 31, 2014
( In Rupiah )
EVIDENCE
DATE DESCRIPTION ACC DEBIT CREDIT
NO
2014 31 BM12-1 Depreciation Exp-Building 6-2800 10,000,000
DEC Accum.Dep-Building 1-3220 10,000,000
Depreciation Exp-Equipment 6-2700 4,800,000
Accum.Dep-Office Equuipment 1-3320 4,800,000
Depreciation Exp-Vehicle 6-1400 9,500,000
Accum.Dep-Vehicle 1-3420 9,500,000
(Penyusutan Aktiva Tetap)

31 BM12-2 Supplies Expense 6-2500 3,358,500

Office Supplies 1-1320 3,358,500
(Pemakaian Perlengkapan)

31 BM12-3 VAT OUT 2-1520 87,095,200

VAT IN 1-1410 17,159,160
VAT Payable 2-1540 69,936,040
(Penutupan Akun PPN)

Income Tax Expense 6-2600 94,427,875

Prepaid Income Tax 1-1420 34,234,000
Income Tax Payable 2-1530 60,193,875
(Pajak Terutang)

AMOUNT 209,181,575 209,181,575

 RECAPITULATION
DEBIT CREDIT
ACC.NO AMOUNT ACC.NO AMOUNT
2-1520 87,095,200 1-1320 3,358,500
6-1400 9,500,000 1-1410 17,159,160
6-2500 3,358,500 1-1420 34,234,000
6-2600 94,427,875 1-3220 10,000,000
6-2700 4,800,000 1-3320 4,800,000
6-2800 10,000,000 1-3420 9,500,000
2-1530 60,193,875
2-1540 69,936,040

AMOUNT 209,181,575 AMOUNT 209,181,575

 PT SHAKIRA
WORKSHEET
DECEMBER 31, 2014
( In Rupiah )
ACCOUNT TRIAL BALANCE ADJUSMENT TRIAL BALANCE AFTER AJP INCOME STATEMENT BALANCE SHEET
DESCRIPTION
NO DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11101 Cash in Bank 530,141,842 530,141,842 530,141,842
11102 Petty Cash 1,987,000 1,987,000 1,987,000
11103 Marketable Securities 150,000,000 150,000,000 150,000,000
11201 Account Receivable 399,852,510 399,852,510 399,852,510
11202 Allowance for Doubtful Debt 8,057,442 8,057,442 8,057,442
11203 Other Receivable 1,200,000 1,200,000 1,200,000
11310 Merchandise Inventory 168,856,400 168,856,400 168,856,400
11320 Office Supplies 6,358,500 3,358,500 3,000,000 3,000,000
11410 Value Added Tax - In (VAT In) 17,159,160 17,159,160 - -
11420 Prepaid Income Tax 34,234,000 34,234,000 - -
13100 Land 192,500,000 192,500,000 192,500,000
13210 Building at Cost 768,000,000 768,000,000 768,000,000
13220 Accum. Dep. – Building 117,760,000 10,000,000 127,760,000 127,760,000
13310 Office Equipment at Cost 220,800,000 220,800,000 220,800,000
13320 Accum. Dep. - Office Equipment 77,280,000 4,800,000 82,080,000 82,080,000
13410 Vehicle at Cost 258,000,000 258,000,000 258,000,000
13420 Accum. Dep. – Vehicle 94,362,500 9,500,000 103,862,500 103,862,500
21210 Accounts Payable 192,509,260 192,509,260 192,509,260
21120 Insurance Liability - -
21310 Wages & Salaries Payable - -
21410 Electricity, Telp. & Water Payable - -
21520 Value Added Tax - VAT Out 87,095,200 87,095,200 - -
21530 Income Tax Payable - 60,193,875 60,193,875 60,193,875
21540 VAT Payable - 69,936,040 69,936,040 69,936,040
21510 Dividend Payable - -
21999 Other Current Liabilities - -
22100 Bank Loans 159,800,000 159,800,000 159,800,000
30000 Equity - -
31100 Common Stock 500,000,000 500,000,000 500,000,000
36000 Retained Earnings 729,143,159 729,143,159 729,143,159
37000 Dividend -
38000 Income Summary -
39999 Historical Balancing -
41100 Sales of Merchandise 2,474,349,696 2,474,349,696 2,474,349,696
 PT SHAKIRA
WORKSHEET
DECEMBER 31, 2014
( In Rupiah )
ACCOUNT TRIAL BALANCE ADJUSMENT TRIAL BALANCE AFTER AJP INCOME STATEMENT BALANCE SHEET
DESCRIPTION
NO DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
41110 Sales Discounts 12,299,320 12,299,320 12,299,320
41120 Sales Returns 34,109,400 34,109,400 34,109,400
42000 Service Income 22,265,000 22,265,000 22,265,000
43000 Freight Out 26,632,290 26,632,290 26,632,290
50000 Cost Of Sales - -
51000 Cost of Goods Sold 1,376,674,780 1,376,674,780 1,376,674,780
52000 Purchase Discount 30,725,890 30,725,890 30,725,890
53000 Freight In 30,617,350 30,617,350 30,617,350
61100 Wages & Salaries of sales Expense 105,212,800 105,212,800 105,212,800
61200 Uncollectible Accounts 2,954,875 2,954,875 2,954,875
61300 Advertising Expense 3,873,600 3,873,600 3,873,600
61400 Depreciation Expense - Vehicles 35,475,000 9,500,000 44,975,000 44,975,000
62100 Wages & Salaries of Adm. Expense 92,708,000 92,708,000 92,708,000
62200 Electicity, Water, Telp Expense 24,005,000 24,005,000 24,005,000
62300 Maintenance Expense 1,210,400 1,210,400 1,210,400
62400 Newspaper & Tabloid Expense 2,642,500 2,642,500 2,642,500
62500 Supplies Expense 4,323,000 3,358,500 7,681,500 7,681,500
62600 Income Tax Expense - 94,427,875 94,427,875 94,427,875
62700 Depreciation Exp - Equipment 20,240,000 4,800,000 25,040,000 25,040,000
62800 Depreciation Exp - Building 28,160,000 10,000,000 38,160,000 38,160,000
62999 Other General & Adm Expense 522,500 522,500 522,500
81100 Interest Revenue 4,250,000 4,250,000 4,250,000
81200 Devidend Revenue 5,500,000 5,500,000 5,500,000
81300 Late fees collected - -
81400 Other Revenue - -
90000 Other Expenses - -
91000 Bank Charge 330,000 330,000 330,000
91100 Interest Expense 3,700,000 3,700,000 3,700,000
91999 Other Expense 1,582,500 1,582,500 1,582,500
AMOUNT 4,529,730,437 4,529,730,437 209,181,575 209,181,575 4,597,065,152 4,597,065,152 1,902,727,400 2,563,722,876 2,694,337,752 2,033,342,276
PROFIT/LOSS 660,995,476 660,995,476
AMOUNT 2,563,722,876 2,563,722,876 2,694,337,752 2,694,337,752
 PT SHAKIRA
INCOME STATEMENT
DECEMBER 31, 2014
( In Rupiah )
REVENUES
Sales of Merchandise 2,474,349,696
Service Income 22,265,000
Freight Out 26,632,290
Late Fee Collected -
Sales Discounts (12,299,320)
Sales Returns (34,109,400)
Net Sales 2,476,838,266
COST OF GOODS SOLD
Cost of Good Sold 1,376,674,780
Freight In 30,617,350
Purchase Discount (30,725,890)
Cost of Goods Sold 1,376,566,240
Gross Profit 1,100,272,026

EXPENSES
OPERATING EXPENSES :
Wages & Salaries of Sales Expense 105,212,800
Uncollectible Accounts 2,954,875
Advertising Expense 3,873,600
Depreciation Exp-Vehicles 44,975,000
Wages & Salaries of Adm.Exp 92,708,000
Electricity, Water, Telp Exp 24,005,000
Maintenance Expense 1,210,400
Newspaper & Tabloid Exp 2,642,500
Supplies Expense 7,681,500
Depreciation Exp.Equipment 25,040,000
Depreciation Exp-Building 38,160,000
Other General & Adm. Expense 522,500
Total Operating Expense 348,986,175
Operating Net Profit 751,285,851

OTHER REVENUE & GAINS

Interest Revenue 4,250,000
Devidend Income 5,500,000
Total Other Revenue 9,750,000

OTHER EXPENSES & LOSSES

Interest Expense 3,700,000
Bank Service Charge 330,000
Other Expense 1,582,500
Total Other Expenses (5,612,500)
EARNING BEFORE TAX 755,423,351
Income Tax Expense (94,427,875)
EARNING/NET INCOME 660,995,476
 PT SHAKIRA
CAPITAL STATEMENT
DECEMBER 31, 2014
( In Rupiah )

Retained Earning, Nov 30, 2014 729,143,159

Add :
Nett Income 660,995,476

Less :
Dividend -

Retained Earning, Dec 31, 2014 1,390,138,635

 PT SHAKIRA
BALANCE SHEET
DECEMBER 31, 2014
( In Rupiah )
ASSETS LIABILITY AND EQUITY
Current Assets LIABILITY
Cash in Bank 530,141,842 Current Liabilities
Petty Cash 1,987,000 Accounts Payable 192,509,260
Marketable Securities 150,000,000 Income Tax Payable 60,193,875
Accounts Receivable 399,852,510 VAT Payable 69,936,040
Allowance for Doubtful Debt (8,057,442)
Other Receivable 1,200,000
Merchandise Inventory 168,856,400
Office Supplies 3,000,000
Total Current Assets 1,246,980,310 Total Current Liabilities 322,639,175
Long Term Liabilities
Fixed Assets Bank Loans 159,800,000
Land 192,500,000 Total Long Term Liabilities 159,800,000
Building at Costs 768,000,000 TOTAL LIABILITY 482,439,175
Accum.Dep-Building (127,760,000)
Office Equipment at Cost 220,800,000 EQUITY
Accum.Dep.Office Equipment (82,080,000) Common Stock 500,000,000
Vehicle at Cost 258,000,000 Retained Earning 1,390,138,635
Accum.Dep-Vehicle (103,862,500) TOTAL EQUITY 1,890,138,635
Total Fixed Assets 1,125,597,500

TOTAL ASSETS 2,372,577,810 TOTAL LIABILITY & EQUITY 2,372,577,810

 PT SHAKIRA
CASH FLOW STATEMENT
DECEMBER 31, 2014

( In Rupiah )
CASH FLOW FROM OPERATING ACTIVITIES
Cash Received From Customers 792,736,980
Cash Received Other Receivable 1,665,500
Cash Received Service Income 995,000
Cash Payment Wages & Salaries Payable (17,857,900)
Cash Payment Other Expense (1,225,000)
Cash Payment To Supplier (211,100,000)
Cash Payment Prepaid Income Tax (2,855,400)
Cash Payment Vat-Out (10,945,330)
Cash Payment Vat-In 6,567,220
Cash Payment Electricity, Water, Telp Expense (2,225,000)
Cash Payment Interest Expense (400,000)
Cash Payment Other Receivable (1,200,000)
Cash Payment Newspaper & Tabloid Expense (525,000)
Cash Payment Office Supplies (710,000)
Cash Payment Advertising Expense (666,000)
Cash Payment Income Tax Payable (422,000)
Cash Payment Maintenance Expense (315,000)
Net Cash Provided By Operating Activities 551,518,070

CASH FLOW FROM INVESTING ACTIVITIES

0
Net Cash Used In Investing Activities 0

CASH FLOW FROM FINANCING ACTIVITIES

Cash Payment Marketable Securities (100,000,000)
Cash Payment Bank Loans (2,200,000)
Net Cash Used In Financing Activities (102,200,000)
Net Incerase (Decrease) in Cash 449,318,070

Cash at Beginning of Year 82,810,772

Cash at End of Year 532,128,842
 PT SHAKIRA
CLOSING ENTRIES
DECEMBER 31, 2014
( In Rupiah )

DATE DESCRIPTION REF DEBIT CREDIT

### 2014 31 Sales Of Merchandise 41100 2,474,349,696

DECDEC Service Income 42000 22,265,000

Freight Out 43000 26,632,290

Interest Revenue 81100 4,250,000

Dividend Revenue 81200 5,500,000

Sales Discounts 41110 12,299,320
Sales Returns 41120 34,109,400
Income Summary 38000 2,486,588,266

31 Income Summary 38000 1,815,740,415

Purchase Discount 52000 30,725,890
Cost of Goods Sold 51000 1,376,674,780
Freight In 53000 30,617,350
Wages & Salaries of Sales Exp 61100 105,212,800
Uncollectible Accounts 61200 2,954,875
Advertising Expense 61300 3,873,600
Depreciation Exp-Vehicle 61400 44,975,000
Wages & Salaries of Adm Exp 62100 92,708,000
Electricity, Water, Telp Expense 62200 24,005,000
Maintenance Expense 62300 1,210,400
Newspaper & Tabloid Expense 62400 2,642,500
Supplies Expense 62500 7,681,500
Income Tax Expense 62600 84,575,500
Depreciation Exp-Equipment 62700 25,040,000
Depreciation Exp-Building 62800 38,160,000
Other General & Adm-Exp 62999 522,500
Bank Charge 91000 330,000
Interest Expense 91100 3,700,000
Other Expense 91999 1,582,500

31 Income Summary 38000 660,995,476

Retained Earning 36000 660,995,476
AMOUNT 5,040,458,767 5,040,458,767
2,532,996,986

1,846,466,305
 PT SHAKIRA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2014
(In Rupiah)
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO
11101 Cash in Bank 530,141,842
11102 Petty Cash 1,987,000
11103 Marketable Securities 150,000,000
11201 Account Receivable 399,852,510
11202 Allowance for Doubtful Debt 8,057,442
11203 Other Receivable 1,200,000
11310 Merchandise Inventory 168,856,400
11320 Office Supplies 3,000,000
11410 Value Added Tax - In (VAT In) 0
11420 Prepaid Income Tax 0
13100 Land 192,500,000
13210 Building at Cost 768,000,000
13220 Accum. Dep. – Building 127,760,000
13310 Office Equipment at Cost 220,800,000
13320 Accum. Dep. - Office Equipment 82,080,000
13410 Vehicle at Cost 258,000,000
13420 Accum. Dep. – Vehicle 103,862,500
21210 Accounts Payable 192,509,260
21120 Insurance Liability 0
21310 Wages & Salaries Payable 0
21410 Electricity, Telp. & Water Payable 0
21520 Value Added Tax - VAT Out 0
21530 Income Tax Payable 60,193,875
21540 VAT Payable 69,936,040
21510 Dividend Payable 0
21999 Other Current Liabilities 0
22100 Bank Loans 159,800,000
30000 Equity 0
31100 Common Stock 500,000,000
36000 Retained Earnings 1,390,138,635
37000 Dividend 0
38000 Income Summary 0
39999 Historical Balancing 0
AMOUNT 2,694,337,752 2,694,337,752
 PT SHAKIRA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2014
(In Rupiah)
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO
11101 Cash in Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for Doubtful Debt
11203 Other Receivable
11310 Merchandise Inventory
11320 Office Supplies
11410 Value Added Tax - In (VAT In)
11420 Prepaid Income Tax
13100 Land
13210 Building at Cost
13220 Accum. Dep. – Building
13310 Office Equipment at Cost
13320 Accum. Dep. - Office Equipment
13410 Vehicle at Cost
13420 Accum. Dep. – Vehicle
21210 Accounts Payable
21120 Insurance Liability
21310 Wages & Salaries Payable
21410 Electricity, Telp. & Water Payable
21520 Value Added Tax - VAT Out
21530 Income Tax Payable
21540 VAT Payable
21510 Dividend Payable
21999 Other Current Liabilities
22100 Bank Loans
30000 Equity
31100 Common Stock
36000 Retained Earnings
37000 Dividend
38000 Income Summary
39999 Historical Balancing
AMOUNT