CASH PAYMENT J

DATE DOC NUMBER ACC NUMBER DESCRIPTION

1-Dec 01/BKK 21310 WAGES & SALARIES PAYABLE

3-Dec 02/BKK 11103 MARKETABLE SECURITIES
62999 OTHER GEN & ADM EXP
10-Dec 03/BKK 21210 PT.SEMERU
52000 PURCHASE DISC
12-Dec 04/BKK 21520 VAT OUT
11420 PREPAID INCOME TAX
11410 VAT IN
19-Dec 05/BKK PT.BROMO
20-Dec 06/BKK 22100 BANK LOAN - BANK MANDIRI
91100 INTEREST EXP
23-Dec 07/BKK 11203 OTHER RECEIVABLE
29-Dec 08/BKK PT. SEMERU
31-Dec 09/BKK 11102 PETTY CASH

REKAP CASH PAYMENT J

DEBIT CREDIT
ACC NUMBER TOTAL ACC
21310 17,625,600 11101
11103 80,000,000 11410
62999 672,000 52000
21210 237,135,000
21520 10,945,330
11420 2,852,600
22100 2,000,000
91100 300,000
11102 2,954,700
11203 1,500,000
355,985,230

CASH RECEIPT J
DATE DOC NUM ACC NUM DESCRIPTION

1-Dec 01/BKM 11203 OTHERS RECEIVABLE

2-Dec 02/BKM TOKO SAMUDRA
41110 SALES DISC
4-Dec 03/BKM TOKO NUSANTARA
7-Dec 04/BKM TOKO NUSA DUA
81300 LATE FEES COLLECTED
14-Dec 05/BKM CASH SALES
21-Dec 06/BKM 42000 SERVICE INCOME
26-Dec 07/BKM TOKO SAMUDRA
28-Dec 08/BKM CASH SALES
 REKAP CASH RECEIPT J
DEBIT
ACC NUMBER TOTAL
11101 534,566,006
41110 1,766,439
51000 137,726,403

674,058,848

PURCHASE J
DATE INVOICE DESCRIPTION TERM

5-Dec 63/F14 PT SEMERU 3/15,N/30

17-Dec 53-14/F PT BROMO 3/15,N/30
25-Dec 68/F14 PT SEMERU 3/15,N/30
27-Dec 61-14/F PT BROMO 3/15,N/30

REKAP PURCHASE J
DEBIT
ACC NUMBER TOTAL
11310 170,504,000
11410 17,050,400
53000 3,410,080
190,964,480

SALES J
DATE INV DESC TERM

4-Dec 14-01/FP TOKO SAMUDRA 2/10,N/30,1%

8-Dec 14-02/FP TOKO NUSANTARA
11-Dec 14-03/FP TOKO NUSA DUA
24-Dec 14-04/FP TOKO NUSANTARA

REKAP SALES J
DEBIT
ACC NUMBER
11201
51000
GENERAL J
DATE INV DESC REF
6-Dec 01/ND ACC PAYABLE - PT SEMERU 63/F14
VAT IN
MERCH INVENT
9-Dec 01/NK SALES RETURN 14-02/FP
VAT OUT
ACC RECEIV - TK NUSANTARA
MERCH INVENT
COGS
16-Dec 01/BM DIVIDEND
DIVIDEND PAYABLE
INCOME TAX PAYABLE
28-Dec 02/ND ACC PAYABLE - PT BROMO 61-14/F
VAT IN
MERCH INVENT

REKAP GJ
DEBIT
ACC NUMBER TOTAL
21210 11,118,360
41120 16,791,000
21520 1,679,100
11310 10,074,600
37000 40,000,000

79,663,060

PETTY CASH
D
DATE INV NO DECS
ACCOUNT
3-Dec 01/VKK ELYANA AGENCY NEWS PAPER & TABLOID EXP
7-Dec 2 TOSEBA RAYA OFFICE SUPPLIES
9-Dec 3 BPK PATRIUS OTHER GEN ADM EXP
13-Dec 4 CV IGA GRAFIK ADV EXP
15-Dec 5 KAS NEGARA/BANK BRI INCOME TAX PAYABLE
18-Dec 6 PLNN,PDAM, TELKOM ELECTRICITY,WATER, TELP PAYABLE
22-Dec 7 BPK ENGKOS MAINTENANCE EXP

INVENTORY CARD
GOODS : SAMSUNG 2 PINTU
 IN
DATE DESC
UNIT PRICE
BB
4-Dec SALES-TK SAMUDRA
8-Dec SALES-TK NUSANTARA
9-Dec SALES RETURN-TK NUSANTARA
11-Dec SALES-TK NUSA DUA
14-Dec CASH SALES
17-Dec PURCHASE-PT BROM 12 4,528,800.00
24-Dec SALES-TK NUSANTARA
27-Dec PURCHASE-PT BROM 8 4,528,800.00
28-Dec PURCHASE RETURN-P 1 4,528,800.00
28-Dec CASH SALES

GOODS : SHARP 2 PINTU

IN
DATE DESC
UNIT PRICE
BB
4-Dec SALES-TK SAMUDRA
8-Dec SALES-TK NUSANTARA
9-Dec SALES RETURN-TK NUSANTARA
11-Dec SALES-TK NUSA DUA
14-Dec CASH SALES
17-Dec PURCHASE-PT BROM 17 1,740,000.00
24-Dec SALES-TK NUSANTARA
27-Dec PURCHASE-PT BROM 12 1,740,000.00
28-Dec PURCHASE RETURN-P 2 1,740,000.00
28-Dec CASH SALES

GOODS : SANYO 1 PINTU

IN
DATE DESC
UNIT PRICE
BB
4-Dec SALES-TK SAMUDRA
5-Dec PURCHASE-PT SEMER 20 1,049,400.00
6-Dec PRCHASE RETURN-PT 2 1,049,400.00
8-Dec SALES-TK NUSANTARA
9-Dec SALES RETURN-TK NUSANTARA
11-Dec SALES-TK NUSA DUA
14-Dec CASH SALES
24-Dec SALES-TK NUSANTARA
25-Dec PURCHASE-PT SEMER 8 1,060,000.00
28-Dec CASH SALES
 DEBIT CREDIT
ACCOUNT PAYABLE AMOUNT CASH IN BANK AMOUNT
17,625,600 17,625,600
80,000,000
672,000 80,672,000
47,013,120
45,602,726 1,410,394
10,945,330
2,852,600
7,230,710 6,567,220
168,924,000 168,924,000
2,000,000
300,000 2,300,000
1,500,000 1,500,000
21,197,880 21,197,880
2,954,700 2,954,700
237,135,000 118,850,230 348,007,616 7,977,614

355,985,230 355,985,230
CREDIT
TOTAL
348,007,616
6,567,220
1,410,394

355,985,230

D
CASH IN BANK AMOUNT COGS ACC RECEIVABLE
1,400,000
86,555,491
1,766,439 88,321,930
61,442,620 61,442,620
52,188,225 51,671,510

132,358,620 71,545,200
1,325,000
76,574,450 76,574,450
122,721,600 66,181,203
 534,566,006 1,766,439 137,726,403 278,010,510

CREDIT
ACC TOTAL
11,203 1,400,000
11,201 278,010,510
41,100 229,802,000
42000 1,325,000
21,520 22,980,200
43,000 2,298,020
81,300 516,715
11,310 137,726,403
674,058,848

D C
MERCH INVENTORY VAT IN FREIGHT IN ACC PAYABLE
20,988,000 2,098,800 419,760 23,506,560
83,925,600 8,392,560 1,678,512 93,996,672
8,480,000 848,000 169,600 9,497,600
57,110,400 5,711,040 1,142,208 63,963,648
170,504,000 17,050,400 3,410,080 190,964,480
-

CREDIT
ACC TOTAL
21,210 190,964,480

190,964,480

D K
ACC RECEIVABLE COGS SALES OF MERCH VAT OUT
76,574,450 40,659,000 67,765,000 6,776,500
133,446,220 70,856,400 118,094,000 11,809,400
76,574,450 40,659,000 67,765,000 6,776,500
78,124,810 41,401,700 69,137,000 6,913,700
364,719,930 193,576,100 322,761,000 32,276,100

DEBIT CREDIT
TOTAL ACC TOTAL
364,719,930 41,100 322,761,000
193,576,100 21,520 32,276,100
43,000 9,682,830
11,310 193,576,100
 558,296,030 558,296,030

D K
2,308,680
209,880
2,098,800
16,791,000
1,679,100
18,470,100
10,074,600
10,074,600
40,000,000
36,000,000
4,000,000
8,809,680
800,880
8,008,800

79,663,060 79,663,060

CREDIT
ACC TOTAL
11,410 1,010,760
11,310 10,107,600
11,201 18,470,100
51,000 10,074,600
21,510 36,000,000
21,530 4,000,000
79,663,060

D K
ACC NO TOTAL PETTY CASH
62,400 192,500 192,500
11,320 750,000 750,000
62,999 150,000 150,000
61,300 250,000 250,000
21,530 367,200 367,200
21,410 900,000 900,000
62,300 345,000 345,000
2,954,700 2,954,700
 OUT
TOTAL UNIT PRICE TOTAL

4 4,499,400 17,997,600
8 4,499,400 35,995,200
1 4,499,400 4,499,400
4 4,499,400 17,997,600
8 4,499,400 35,995,200
54,345,600 -
- 5 4,514,100 22,570,500
36,230,400 -
4,528,800 -
- 8 4,518,058 36,144,462
-
-
-

OUT
TOTAL UNIT PRICE TOTAL
-
7 1,738,200 12,167,400
11 1,738,200 19,120,200
2 1,738,200 3,476,400
7 1,738,200 12,167,400
12 1,738,200 20,858,400
29,580,000 -
6 1,739,333 10,436,000
20,880,000 -
3,480,000 -
10 1,739,548 17,395,484

OUT
TOTAL UNIT PRICE TOTAL
-
10 1,049,400 10,494,000
20,988,000 -
2,098,800 -
15 1,049,400 15,741,000
2 1,049,400 2,098,800
10 1,049,400 10,494,000
14 1,049,400 14,691,600
8 1,049,400 8,395,200
8,480,000 -
12 1,053,438 12,641,257
 K
AMOUNT SALES OF MERC VAT OUT
1,400,000

516,715
119,242,000 11,924,200
1,325,000 -
-
110,560,000 11,056,000
 3,241,715 229,802,000 22,980,200
-
-
-

K
FREIGHT OUT MERCH INVENTORY
2,032,950 40,659,000
3,542,820 70,856,400
2,032,950 40,659,000
2,074,110 41,401,700
9,682,830 193,576,100
SALDO
UNIT PRICE TOTAL
35 4,499,400 157,479,000
31 4,499,400 139,481,400
23 4,499,400 103,486,200
24 4,499,400 107,985,600
20 4,499,400 89,988,000
12 4,499,400 53,992,800
24 4,514,100 108,338,400
19 4,514,100 85,767,900
27 4,518,456 121,998,300
26 4,518,058 117,469,500
18 4,518,058 81,325,038
-
-

SALDO
UNIT PRICE TOTAL
45 1,738,200 78,219,000
38 1,738,200 66,051,600
27 1,738,200 46,931,400
29 1,738,200 50,407,800
22 1,738,200 38,240,400
10 1,738,200 17,382,000
27 1,739,333 46,962,000
21 1,739,333 36,526,000
33 1,739,576 57,406,000
31 1,739,548 53,926,000
21 1,739,548 36,530,516

SALDO
UNIT PRICE TOTAL
50 1,049,400 52,470,000
40 1,049,400 41,976,000
60 1,049,400 62,964,000
58 1,049,400 60,865,200
43 1,049,400 45,124,200
45 1,049,400 47,223,000
35 1,049,400 36,729,000
21 1,049,400 22,037,400
13 1,049,400 13,642,200
21 1,053,438 22,122,200
9 1,053,438 9,480,943
FREIGHT OUT MERC INVENTORY

1,192,420 71,545,200

1,105,600 66,181,203
2,298,020 137,726,403
CASH IN BANK
SALDO
DATE DESC D K
D
BB 35,569,190
31-Dec CRJ 534,566,006 570,135,196
CPJ 348,007,616 222,127,580

PETTY CASH
SALDO
DATE DESC D K
D
5,000,000
31-Dec CPJ 2,954,700 7,954,700
PC 2,954,700 5,000,000

MARKETABLE SECURITIES
SALDO
DATE DESC D K
D
50,000,000
31-Dec CPJ 80,000,000 130,000,000

ACC RECEIV
SALDO
DATE DESC D K
D
201,436,060
31-Dec SJ 364,719,930 566,155,990
CRJ 278,010,510 288,145,480
GJ 18,470,100 269,675,380

ALLOWANCE OF DOUBTFUL DEBT

SALDO
DATE DESC D K
D

OTHER RECEIVABLE
SALDO
DATE DESC D K
D
1,400,000
CPJ 1,500,000 2,900,000
CRJ 1,400,000 1,500,000

MERCH INVENTORY
SALDO
DATE DESC D K
D
 288,168,000
31-Dec CRJ 137,726,403 150,441,597
PJ 170,504,000 320,945,597
SJ 193,576,100 127,369,497
GJ 10,107,600 117,261,897
GJ 10,074,600 127,336,497

OFFICE SUPPLIES
SALDO
DATE DESC D K
D
352,000
31-Dec PC 750,000 1,102,000

VAT IN
SALDO
DATE DESC D K
D
6,567,220
31-Dec CPJ 6,567,220 -
PJ 17,050,400 17,050,400
GJ 1,010,760 16,039,640

PREPAID INCOME TAX

SALDO
DATE DESC D K
D
31,378,600
31-Dec CPJ 2,852,600 34,231,200

LAND
SALDO
DATE DESC D K
D
192,500,000

BUILDING AT COST
SALDO
DATE DESC D K
D
768,000,000

ACCM.DEP. - BUILDING
SALDO
DATE DESC D K
D
OFFICE EQUIPM AT COST
SALDO
DATE DESC S K
D
220,800,000
ACCUM.DEP.-OFFICE EQUIP
SALDO
DATE DESC D K
D

VEHICLE AT COST
SALDO
DATE DESC D K
D
258,000,000

ACCUM.DEP.-VEHICLE
SALDO
DATE DESC D K
D

ACCOUNTS PAYABLE
SALDO
DATE DESC D K
D

31-Dec CPJ 237,135,000 21,197,880

PJ 190,964,480
GJ 11,118,360

WAGES AND SALARIES PAYABLE

SALDO
DATE DESC D K
D

31-Dec 17,625,600 -

ELECTRICITY,TELP,WATER PAYABLE
SALDO
DATE DESC D K
D

31-Dec PC 900,000 -

VAT OUT
SALDO
DATE DESC D K
D
 31-Dec CPJ 10,945,330 -
CRJ 22,980,200
SJ 32,276,100
GJ 1,679,100

INCOME TAX PAYABLE

SALDO
DATE DESC D K
D

31-Dec PC 367,200
4,000,000

VAT PAYABLE
SALDO
DATE DESC D K
D
-

DIVIDEND PAYABLE
SALDO
DATE DESC D K
D
31-Dec GJ 36,000,000

OTHER CURRENT LIABILITIES

SALDO
DATE DESC D K
D
-

BANK LOANS
SALDO
DATE DESC D K
D
-
31-Dec 2,000,000

COMMON STOCK
SALDO
DATE DESC D K
D

RETAINED EARNINGS
SALDO
DATE DESC D K
D
DIVIDEND
SALDO
DATE DESC D K
D
31-Dec 40,000,000 40,000,000

INCOME SUMMARY
SALDO
DATE DESC D K
D
-

HISTORICAL BALANCING
SALDO
DATE DESC D K
D
-

SALES OF MERCHANDISE
SALDO
DATE DESC D K
D

31-Dec CRJ 229,802,000

SJ 322,761,000

SALES DISCOUNT
SALDO
DATE DESC D K
D
12,299,320
31-Dec CRJ 1,766,439 14,065,759

SALES RETURN
SALDO
DATE DESC D K
D
17,318,400
31-Dec GJ 16,791,000 34,109,400

SERVICE INCOME
SALDO
DATE DESC D K
D

31-Dec CRJ 1,325,000

FREIGHT OUT
SALDO
DATE DESC D K
D
 31-Dec CRJ 2,298,020
SJ 9,682,830

COST OF GOODS SOLD

SALDO
DATE DESC D K
D
853,741,980
31-Dec CRJ 137,726,403 991,468,383
SJ 193,576,100 1,185,044,483
GJ 10,074,600 1,174,969,883

PURCHASE DISCOUNT
SALDO
DATE DESC D K
D

31-Dec CPJ 1,410,394

FREIGHT IN
SALDO
DATE DESC D K
D
26,858,850
31-Dec PJ 3,410,080 30,268,930

WAGES AND SALARIES OF SALES EXP

SALDO
DATE DESC D K
D
105,212,800

BAD DEBT EXP

SALDO
DATE DESC D K
D
2,954,875

ADVERTISING EXP
SALDO
DATE DESC D K
D
2,750,000
31-Dec PC 250,000 3,000,000

DEPRECIATION EXP-VEHICLES
SALDO
DATE DESC D K
D
35,475,000

WAGES AND SALARIES OF ADM EXP

 SALDO
DATE DESC D K
D
92,708,000

ELECTRICITY,WATER AND TELP EXP

SALDO
DATE DESC D K
D
21,780,000

MAINTENANCE EXP
SALDO
DATE DESC D K
D
1,155,000
31-Dec PC 345,000 1,500,000

NEWSPAPER AND TABLOID EXP

SALDO
DATE DESC D K
D
2,117,500
31-Dec PC 192,500 2,310,000

SUPPLIES EXP
SALDO
DATE DESC D K
D
4,323,000

INCOME TAX EXP

SALDO
DATE DESC D K
D
-

DEPRECIATION EXP-EQUIPMENT
SALDO
DATE DESC D K
D
20,240,000

DEPRECIATION EXP-BUILDING
SALDO
DATE DESC D K
D
28,160,000

OTHER GENERAL AND ADM EXP

SALDO
DATE DESC D K
D
522,500
 31-Dec PC 150,000 672,500
CPJ 672,000 1,344,500

INTEREST REVENUE
SALDO
DATE DESC D K
D

DEVIDEND REVENUE
SALDO
DATE DESC D K
D

LATE FEES COLLECTED

SALDO
DATE DESC D K
D
31-Dec CRJ 516,715

OTHER REVENUE
SALDO
DATE DESC D K
D
-

BANK CHARGE
SALDO
DATE DESC D K
D
1,485,000

INTEREST EXP
SALDO
DATE DESC D K
D
3,300,000
31-Dec CPJ 300,000 3,600,000

OTHER EXP
SALDO
DATE DESC D K
D
1,650,000
 11,101
SALDO
K

11,102
SALDO
K

11,103
SALDO
K

11,201 ACCOUNT RECEIVABLE SUBSIDIARY LEDGER

SALDO
K TK NUSA DUA
DATE DESC D
51,671,510
7-Dec SALES 76,574,450
11-Dec PAYMENT
76,574,450
11,202
SALDO TK SAMUDRA
K DATE DESC D
8,057,442 88,321,930
2-Dec PAYMENT
4-Dec SALES 76,574,450
11,203 26-Dec PAYMENT
SALDO
K
TK NUSANTARA
DATE DESC D
61,442,620
4-Dec PAYMENT
11,310 8-Dec SALES 133,446,220
SALDO 9-Dec SALES RETURN
K 24-Dec SALES 78,124,810
 193,100,930

LIST OF BALANCE RECEIVABLE

NO CUSTOMER BALANCE
C001 TK NUSA DUA 76,574,450
C002 TK SAMUDRA -
C003 TK NUSANTARA 193,100,930
269,675,380

11,320
SALDO
K

11,410
SALDO
K

11,420
SALDO
K

13,100
SALDO
K

13,210
SALDO
K

13,220
SALDO
K
117,760,000
 13,310
SALDO
K

13,310
SALDO
K
77,280,000

13,410
SALDO
K

13,420
SALDO
K
94,362,500

21,210 ACCOUNT PAYABLE SUBSIDIARY LEDGER

SALDO
K PT BROMO
215,937,120 DATE DESC D
BB
169,766,600 17-Dec PURCHASE
158,648,240 19-Dec PAYMENT 168,924,000
27-Dec
28-Dec PURCHASE RETURN 8,809,680
21,310
SALDO
K PT SEMERU
17,625,600 DATE DESC D
BB
5-Dec PURCHASE
6-Dec PURCHASE RETURN 2,308,680
21,410 10-Dec PAYMENT 47,013,120
SALDO 25-Dec PURCHASE
K 29-Dec PAYMENT 21,197,880
900,000

LIST OF BALANCE PAYABLE

21,520 NO NAME SALDO
SALDO S001 PT BROMO 149,150,640
K S002 PT SEMERU 9,497,600
 10,945,330 158,648,240

22,980,200
55,256,300
53,577,200

21,530
SALDO
K
367,200

4,000,000

21,540
SALDO
K

21,510
SALDO
K
36,000,000

21,999
SALDO
K
-

22,100
SALDO
K
162,000,000
160,000,000

31,100
SALDO
K
500,000,000

36,000
SALDO
K
729,143,159
 37,000
SALDO
K

38,000
SALDO
K
-

39,999
SALDO
K
-

41,100
SALDO
K
1,297,099,054
1,526,901,054
1,849,662,054

41,110
SALDO
K

41,120
SALDO
K

42,000
SALDO
K
21,270,000
22,595,000

43,000
SALDO
K
 2,298,020
11,980,850

51,000
SALDO
K

52,000
SALDO
K
30,725,890
32,136,284

53,000
SALDO
K

61,100
SALDO
K

61,200
SALDO
K

61,300
SALDO
K

61,400
SALDO
K

62,100
SALDO
K

62,200
SALDO
K

62,300
SALDO
K

62,400
SALDO
K

62,500
SALDO
K

62,600
SALDO
K
-

62,700
SALDO
K

62,800
SALDO
K

62,999
SALDO
K
 81,100
SALDO
K
4,250,000

81,200
SALDO
K
5,500,000

81,300
SALDO
K
516,715

81,400
SALDO
K
-

91,000
SALDO
K

91,100
SALDO
K

91,999
SALDO
K
ARY LEDGER

51,671,510

88,321,930

76,574,450

61,442,620

18,470,100
BLE SUBSIDIARY LEDGER

C
168,924,000
93,996,672

63,963,648

149,150,640

C
47,013,120
23,506,560

9,497,600

9,497,600
NO.ACC ACC D
11101 Cash in Bank 222,127,580
11102 Petty Cash 5,000,000
11103 Marketable Securities 130,000,000
11201 Account Receivable 269,675,380
11202 Allowance for Doubtful Debt
11203 Other Receivable 1,500,000
11310 Merchandise Inventory 127,336,497
11320 Office Supplies 1,102,000
11410 Value Added Tax - VAT In 16,039,640
11420 Prepaid Income Tax 34,231,200
13100 Land 192,500,000
13210 Building at Cost 768,000,000
13220 Accum. Dep. – Building
13310 Office Equipment at Cost 220,800,000
13320 Accum. Dep. - Office Equipment
13410 Vehicle at Cost 258,000,000
13420 Accum. Dep. – Vehicle
21210 Accounts Payable
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
31100 Common Stock
36000 Retained Earnings
37000 Dividend 40,000,000
38000 Income Summary -
39999 Historical Balancing -
41100 Sales of Merchandise
41110 Sales Discounts 14,065,759
41120 Sales Returns 34,109,400
42000 Service Income
43000 Freight Out
51000 Cost of Goods Sold 1,174,969,883
52000 Purchase Discount
53000 Freight In 30,268,930
61100 Wages & Salaries of sales Expense 105,212,800
61200 Bad Debt Expense 2,954,875
61300 Advertising Expense 3,000,000
61400 Depreciation Expense - Vehicles 35,475,000
62100 Wages & Salaries of Adm. Expense 92,708,000
62200 Electicity, Water, Telp Expense 21,780,000
62300 Maintenance Expense 1,500,000
62400 Newspaper & Tabloid Expense 2,310,000
62500 Supplies Expense 4,323,000
62600 Income Tax Expense -
62700 Depreciation Exp - Equipment 20,240,000
62800 Depreciation Exp - Building 28,160,000
62999 Other General & Adm Expense 1,344,500
81100 Interest Revenue
81200 Devidend Revenue
81300 Late fees collected
81200 Other Revenue
91000 Bank Charge 1,485,000
91100 Interest Expense 3,600,000
91999 Other Expense 1,650,000
3,865,469,444
C

8,057,442

117,760,000

77,280,000

94,362,500
158,648,240
-
-
53,577,200
4,000,000
-
36,000,000
-
160,000,000
500,000,000
729,143,159

1,849,662,054

22,595,000
11,980,850

32,136,284
 4,250,000
5,500,000
516,715
-

3,865,469,444

-
ADJ
DATE DESC REF D
31-Dec SUPPLIES EXP 552,000
OFFICE SUPPLIES
31-Dec CASH IN BANK 415,000
BANK CHARGE 135,000
INTEREST REVENUE
31-Dec BAD DEBT EXP 2,729,573
ALLOWANCE OF DOUBTFUL DEBT
31-Dec DEPRE. EXP-BUILDING 30,720,000
Accum. Dep. – Building
DEPRE.EXP-EQIPMENT 22,080,000
Accum. Dep. - Office Equipment
DEPRE.EXP-VEHICLE 38,700,000
Accum. Dep. – Vehicle
31-Dec ELECTRICITY, WATER AND TELP EXP 950,000
ELECTRICITY,WATER, TELP PAYABLE
3-Dec WAGES AND SALARIES OF SALES EXP E 9,564,800
WAGES AND SALARIES OF ADM EXP 8,428,000
INCOME TAX PAYABLE
WAGES AND SALARIES PAYABLE
31-Dec VAT OUT 53,577,200
VAT IN
VAT PAYABLE
31-Dec INCOME TAX EXP 57,556,917
INCOME TAX PAYABLE
PREPAID INCOME TAX
225,408,490

WORKSHEET
TRIAL BALANCE
NO.ACC DESC
D K
11101 Cash in Bank 222,127,580 -
11102 Petty Cash 5,000,000 -
11103 Marketable Securities 130,000,000 -
11201 Account Receivable 269,675,380 -
11202 Allowance for Doubtful Debt - 8,057,442
11203 Other Receivable 1,500,000 -
11310 Merchandise Inventory 127,336,497 -
11320 Office Supplies 1,102,000 -
11410 Value Added Tax - VAT In 16,039,640 -
11420 Prepaid Income Tax 34,231,200 -
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 - 158,648,240
21310 Wages & Salaries Payable - -
21410 Electricity, Telp. & Water Payable - -
21520 Value Added Tax - VAT Out - 53,577,200
21530 Income Tax Payable - 4,000,000
21540 VAT Payable - -
21510 Dividend Payable - 36,000,000
21999 Other Current Liabilities - -
22100 Bank Loans - 160,000,000
31100 Common Stock - 500,000,000
36000 Retained Earnings - 729,143,159
37000 Dividend 40,000,000 -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - 1,849,662,054
41110 Sales Discounts 14,065,759 -
41120 Sales Returns 34,109,400 -
42000 Service Income - 22,595,000
43000 Freight Out - 11,980,850
51000 Cost of Goods Sold 1,174,969,883 -
52000 Purchase Discount - 32,136,284
53000 Freight In 30,268,930 -
61100 Wages & Salaries of sales Expense 105,212,800 -
61200 Bad Debt Expense 2,954,875 -
61300 Advertising Expense 3,000,000 -
61400 Depreciation Expense - Vehicles 35,475,000 -
62100 Wages & Salaries of Adm. Expense 92,708,000 -
62200 Electicity, Water, Telp Expense 21,780,000 -
62300 Maintenance Expense 1,500,000 -
62400 Newspaper & Tabloid Expense 2,310,000 -
62500 Supplies Expense 4,323,000 -
62600 Income Tax Expense - -
62700 Depreciation Exp - Equipment 20,240,000 -
62800 Depreciation Exp - Building 28,160,000 -
62999 Other General & Adm Expense 1,344,500 -
81100 Interest Revenue - 4,250,000
81200 Devidend Revenue - 5,500,000
81300 Late fees collected - 516,715
81200 Other Revenue - -
91000 Bank Charge 1,485,000 -
91100 Interest Expense 3,600,000 -
91999 Other Expense 1,650,000 -
3,865,469,444 3,865,469,444
K

552,000

550,000

2,729,573

30,720,000

22,080,000

38,700,000

950,000

367,200
17,625,600

16,039,640
37,537,560

23,325,717
34,231,200
225,408,490

ADJUSMENT ADJUSTED BALANCE P/L

D K D K D
415,000 222,542,580
5,000,000
130,000,000
269,675,380
2,729,573 10,787,015
1,500,000
127,336,497
552,000 550,000
16,039,640 -
34,231,200 -
192,500,000
768,000,000
 30,720,000 148,480,000
220,800,000
22,080,000 99,360,000
258,000,000
38,700,000 133,062,500
158,648,240
17,625,600 17,625,600
950,000 950,000
53,577,200 -
23,692,917 27,692,917
37,537,560 37,537,560
36,000,000

160,000,000
500,000,000
729,143,159
40,000,000 -
- -
- -
- 1,849,662,054
14,065,759 - 14,065,759
34,109,400 - 34,109,400
- 22,595,000 -
- 11,980,850 -
1,174,969,883 - 1,174,969,883
- 32,136,284 -
30,268,930 - 30,268,930
9,564,800 114,777,600 114,777,600
2,729,573 5,684,448 5,684,448
3,000,000 3,000,000
38,700,000 74,175,000 74,175,000
8,428,000 101,136,000 101,136,000
950,000 22,730,000 22,730,000
1,500,000 1,500,000
2,310,000 2,310,000
552,000 4,875,000 4,875,000
57,556,917 57,556,917 57,556,917
22,080,000 42,320,000 42,320,000
30,720,000 58,880,000 58,880,000
1,344,500 1,344,500
550,000 4,800,000 -
5,500,000 -
516,715 -
-
135,000 1,620,000 1,620,000
 3,600,000 3,600,000
1,650,000 1,650,000
225,408,490 225,408,490 3,986,477,894 3,986,477,894 1,750,573,437
176,617,466
1,927,190,903
P/L BALANCE SHEET
K D K
222,542,580 - 11101 Cash in Bank
5,000,000 - 11102 Petty Cash
130,000,000 - 11103 Marketable Securities
269,675,380 - 11201 Account Receivable
- 10,787,015 11202 Allowance for Doubtful Debt
1,500,000 - 11203 Other Receivable
127,336,497 - 11310 Merchandise Inventory
550,000 - 11320 Office Supplies
- - 11410 Value Added Tax - VAT In
- - 11420 Prepaid Income Tax
192,500,000 - 13100 Land
768,000,000 - 13210 Building at Cost
 - 148,480,000 13220 Accum. Dep. – Building
220,800,000 - 13310 Office Equipment at Cost
- 99,360,000 13320 Accum. Dep. - Office Equipment
258,000,000 - 13410 Vehicle at Cost
- 133,062,500 13420 Accum. Dep. – Vehicle
- 158,648,240 21210 Accounts Payable
- 17,625,600 21310 Wages & Salaries Payable
- 950,000 21410 Electricity, Telp. & Water Payable
- - 21520 Value Added Tax - VAT Out
- 27,692,917 21530 Income Tax Payable
- 37,537,560 21540 VAT Payable
- 36,000,000 21510 Dividend Payable
- - 21999 Other Current Liabilities
- 160,000,000 22100 Bank Loans
- 500,000,000 31100 Common Stock
- 729,143,159 36000 Retained Earnings
40,000,000 - 37000 Dividend
- - 38000 Income Summary
- - 39999 Historical Balancing
1,849,662,054 41100 Sales of Merchandise
- 41110 Sales Discounts
- 41120 Sales Returns
22,595,000 42000 Service Income
11,980,850 43000 Freight Out
- 51000 Cost of Goods Sold
32,136,284 52000 Purchase Discount
- 53000 Freight In
- 61100 Wages & Salaries of sales Expense
- 61200 Bad Debt Expense
- 61300 Advertising Expense
- 61400 Depreciation Expense - Vehicles
- 62100 Wages & Salaries of Adm. Expense
- 62200 Electicity, Water, Telp Expense
- 62300 Maintenance Expense
- 62400 Newspaper & Tabloid Expense
- 62500 Supplies Expense
- 62600 Income Tax Expense
- 62700 Depreciation Exp - Equipment
- 62800 Depreciation Exp - Building
- 62999 Other General & Adm Expense
4,800,000 81100 Interest Revenue
5,500,000 81200 Devidend Revenue
516,715 81300 Late fees collected
- 81200 Other Revenue
- 91000 Bank Charge
 - 91100 Interest Expense
- 91999 Other Expense
1,927,190,903 2,235,904,457 2,059,286,991
176,617,466
1,927,190,903 2,235,904,457 2,235,904,457
 Equipment

Water Payable

sales Expense

e - Vehicles
Adm. Expense
 DESCRIPTION KOMERSIAL KOREKSI
SALES
Sales of Merchandise 1,849,662,054
Sales Discounts (14,065,759)
Sales Returns (34,109,400)
Service Income 22,595,000
Freight Out 11,980,850
SALES TOTAL 1,836,062,745

COST OF GOODS SOLD

COGS 1,174,969,883
Purchase Discount (32,136,284)
Freight In 30,268,930
COST OF GOODS SOLD 1,173,102,529
GROSS PROFIT 662,960,216

Sales Expense
Wages & Salaries of sales Expense 114,777,600
Bad Debt Expense 5,684,448
Advertising Expense 3,000,000
Depreciation Expense - Vehicles 74,175,000
TOTAL SALES EXP 197,637,048
General and Adm. Expense
Wages & Salaries of Adm. Expense 101,136,000
Electicity, Water, Telp Expense 22,730,000
Maintenance Expense 1,500,000
Newspaper & Tabloid Expense 2,310,000
Supplies Expense 4,875,000
Depreciation Exp - Equipment 42,320,000
Depreciation Exp - Building 58,880,000
Other General & Adm Expense 1,344,500
TOTAL GENERAL ADM EXP 235,095,500
TOTAL EXPENSES 432,732,548
NET PROFIT 230,227,668
Other Income
Interest Revenue 4,800,000 (4,800,000)
Devidend Revenue 5,500,000 (5,500,000)
Late fees collected 516,715 (516,715)
Other Revenue -
TOTAL OTHER INCOME 10,816,715
Other Expenses
Bank Charge 1,620,000 (1,620,000)
Interest Expense 3,600,000
Other Expense 1,650,000
TOTAL OTHER EXPENSES 6,870,000
EARNING BEFORE TAX 234,174,383
INCOME TAX EXPENSE 57,556,917
EARNING AFTER TAX 176,617,466
FISKAL

1,849,662,054
(14,065,759)
(34,109,400)
22,595,000
11,980,850
1,836,062,745
-
-
1,174,969,883
(32,136,284)
30,268,930
1,173,102,529
662,960,216
-
-
114,777,600
5,684,448
3,000,000
74,175,000
197,637,048
-
101,136,000
22,730,000
1,500,000
2,310,000
4,875,000
42,320,000
58,880,000
1,344,500
235,095,500
432,732,548
230,227,668
-
-
-
-
-
-
-
-
 3,600,000
1,650,000
5,250,000
224,977,668
57,556,917
167,420,751
Retained Earnings - 729,143,159

Addition:
Income summary (Earning after tax) 176,617,466

Deduction:
Dividend 40,000,000
Retained Earning, December 31 865,760,625
ASSETS
CURRENT ASSETS
Cash in Bank
Petty Cash
Marketable Securities
Account Receivable
Allowance for Doubtful Debt
Other Receivable
Merchandise Inventory
Office Supplies
Value Added Tax - VAT In
Prepaid Income Tax
CURRENT ASSETS TOTAL
FIXED ASSETS
Land
Building at Cost
Accum. Dep. – Building
Office Equipment at Cost
Accum. Dep. - Office Equipment
Vehicle at Cost
Accum. Dep. – Vehicle
FIXED ASSETS TOTAL
TOTAL ASSETS
LIABILITY & EQUITY
CURRENT LIABILITIES
222,542,580 Accounts Payable
5,000,000 Wages & Salaries Payable
130,000,000 Electricity, Telp. & Water Payable
269,675,380 Value Added Tax - VAT Out
(10,787,015) Income Tax Payable
1,500,000 VAT Payable
127,336,497 Dividend Payable
550,000 Other Current Liabilities
- TOTAL CURRENT LIABILITIES
-
745,817,442 LONG TERM LIABILITIES
Bank Mandiri Loan
TOTAL LONG TERM LIABILITIES
192,500,000
768,000,000 EQUITY
(148,480,000) Common Stock
220,800,000 Retained Earnings
(99,360,000) TOTAL EQUITY
258,000,000
(133,062,500)
1,058,397,500
1,804,214,942 TOTAL LIABILITIES & EQUITY
 LIABILITIES
158,648,240
Salaries Payable 17,625,600
y, Telp. & Water Payable 950,000
ded Tax - VAT Out -
27,692,917
37,537,560
36,000,000
rrent Liabilities
URRENT LIABILITIES 278,454,317

RM LIABILITIES
160,000,000
NG TERM LIABILITIES 160,000,000

500,000,000
865,760,625
1,365,760,625

ABILITIES & EQUITY 1,804,214,942

DATE DESC REF
31-Dec SALES MERCHANDISE
Service Income
INTEREST INCOME
Devidend Revenue
Late fees collected
FREIGHT OUT
Sales Discounts
SALES RETURN
INCOME SUMMARY

31-Dec INCOME SUMMARY

COGS
PURCHASE DISC
FREIGHT IN
Wages & Salaries of sales Expense
Bad Debt Expense
Advertising Expense
Depreciation Expense - Vehicles
Wages & Salaries of Adm. Expense
Electicity, Water, Telp Expense
Maintenance Expense
Newspaper & Tabloid Expense
Supplies Expense
Depreciation Exp - Equipment
Depreciation Exp - Building
Other General & Adm Expense
BANK CHARGE
INTEREST EXP
OTHER EXP
INCOME TAX EXP

31-Dec INCOME SUMMARY

CURRENT YEAR EARNING

31-Dec CURRENT YEAR EARNING

DIVIDEN

31-Dec CURRENT YEAR EARNING

RETAINED EARNING
D K
1,849,662,054
22,595,000
4,800,000
5,500,000
516,715
11,980,850
14,065,759
34,109,400
1,846,879,460

1,670,261,994
1,174,969,883
32,136,284
30,268,930
114,777,600
5,684,448
3,000,000
74,175,000
101,136,000
22,730,000
1,500,000
2,310,000
4,875,000
42,320,000
58,880,000
1,344,500
1,620,000
3,600,000
1,650,000
57,556,917

176,617,466
176,617,466

40,000,000
40,000,000

136,617,466
136,617,466
3,950,687,829 3,950,687,829
 POST CLOSING TRIAL BALANCE

ACC D
Cash in Bank 222,542,580
Petty Cash 5,000,000
Marketable Securities 130,000,000
Account Receivable 269,675,380
Allowance for Doubtful Debt -
Other Receivable 1,500,000
Merchandise Inventory 127,336,497
Office Supplies 550,000
Value Added Tax - VAT In -
Prepaid Income Tax -
Land 192,500,000
Building at Cost 768,000,000
Accum. Dep. – Building -
Office Equipment at Cost 220,800,000
Accum. Dep. - Office Equipment -
Vehicle at Cost 258,000,000
Accum. Dep. – Vehicle -
Accounts Payable
Wages & Salaries Payable
Electricity, Telp. & Water Payable
Value Added Tax - VAT Out
Income Tax Payable
VAT Payable
Dividend Payable
Other Current Liabilities
Bank Mandiri Loan
Common Stock
Retained Earnings
2,195,904,457
RIAL BALANCE

C
-
-
-
-
10,787,015
-
-
-
-
-

148,480,000

99,360,000

133,062,500
158,648,240
17,625,600
950,000
-
27,692,917
37,537,560
36,000,000
-
160,000,000
500,000,000
865,760,625
2,195,904,457