PT SUBUR

WORKSHEET
Per 31Desember 2009

Acc Trial Balance Adjusment Trial Balance Adjusment

Description
Number Debit Credit Debit Credit Debit Credit
1-1100 Cash in Bank 199,924,000 - 4,400,000 - 204,324,000 -
1-1200 Petty Cash 4,850,000 - - - 4,850,000 -
1-1300 Accounts Receivable 659,350,000 - - - 659,350,000 -
1-1400 Allowance for Doubtful - 17,800,000 - 1,980,500 - 19,780,500
1-1500 Debt
Merchandise Inventory 570,000,000 - - - 570,000,000 -
1-1600 Store Supplies 10,800,000 - - 3,800,000 7,000,000 -
1-1700 Prepaid Insurance 15,300,000 - - 1,250,000 14,050,000 -
1-1800 Prepaid Rent 21,300,000 - - 2,000,000 19,300,000 -
1-1900 Prepaid Tax 15,000,000 - - - 15,000,000 -
1-1910 VAT In 88,700,000 - 88,700,000 - -
1-2100 Equipment at Cost 63,300,000 - - - 63,300,000 -
1-2110 Equipment Accum Dep - 16,500,000 - 600,000 - 17,100,000
2-1100 Accounts Payable - 719,200,000 - - - 719,200,000
2-1200 Accrued Expense - - - 4,500,000 - 4,500,000
2-1300 Income Tax Payable - - - - - -
2-1400 VAT Payable - - - 8,850,000 - 8,850,000
2-1500 VAT Out - 97,550,000 97,550,000 - - -
2-2100 Bank Permata Loan - 285,000,000 - - - 285,000,000
3-1100 Stock Capital - 364,130,000 - - - 364,130,000
3-1200 Dividend - - - - - -
3-1300 Retained Earning - 25,400,000 - - - 25,400,000
3-1400 Current Earning - - - - - -
3-1500 Historical Balancing - - - - - -
4-1100 Sales - 1,478,800,000 - - - 1,478,800,000
4-1200 Sales Discount 4,454,000 - - - 4,454,000 -
5-1100 Cost of goods Sold 1,151,100,000 - - - 1,151,100,000 -
5-1200 Freight Paid 11,800,000 - - - 11,800,000 -
5-1300 Purchase Discount - 8,643,000 - - - 8,643,000
6-1000 Advertising Expenses 5,150,000 - - - 5,150,000 -
6-1100 Telephone & Electricity 8,900,000 - 1,000,000 - 9,900,000 -
6-1200 Expenses
Store Supplies Expenses 4,950,000 - 3,800,000 - 8,750,000 -
6-1300 Bad Debts Expenses 15,300,000 - 1,980,500 - 17,280,500 -
6-1400 Depreciation expenses 16,500,000 - 600,000 - 17,100,000 -
6-1500 Insurance expense 14,300,000 - 1,250,000 - 15,550,000 -
6-1600 Rent Expense 23,300,000 - 2,000,000 - 25,300,000 -
6-1700 Wages & Salaries 61,700,000 - 3,500,000 - 65,200,000 -
6-1800 Other Operating Expenses 36,500,000 - - - 36,500,000 -
8-1100 Interest Revenue - 5,800,000 - 4,500,000 - 10,300,000
8-1200 Dividend Income - - - - - -
8-1300 Freight Collected - 2,000,000 - - - 2,000,000
8-1400 Late Fees Collected - 231,000 - - - 231,000
9-1100 Interest Expense 11,800,000 - - - 11,800,000 -
9-1200 Bank Service Charge 6,600,000 - 100,000 - 6,700,000 -
9-1300 Income Tax Expense - - - - - -
9-1400 Late fees Paid 176,000 - - - 176,000 -
3,021,054,000 3,021,054,000 116,180,500 116,180,500 2,943,934,500 2,943,934,500
Earning before tax

-
 SUBUR
RKSHEET
esember 2009

Income Balance Sheet

Debit Credit Debit Credit
- - 204,324,000 -
- - 4,850,000 -
- - 659,350,000 -
- - - 19,780,500
- - 570,000,000 -
- - 7,000,000 -
- - 14,050,000 -
- - 19,300,000 -
- - 15,000,000 -
- - - -
- - 63,300,000 -
- - - 17,100,000
- - - 719,200,000
- - - 4,500,000
- - - -
- - - 8,850,000
- - - -
- - - 285,000,000
- - - 364,130,000
- - - -
- - - 25,400,000
- - - -
- - - -
- 1,478,800,000 - -
4,454,000 - - -
1,151,100,000 - - -
11,800,000 - - -
- 8,643,000 - -
5,150,000 - - -
9,900,000 - - -
8,750,000 - - -
17,280,500 - - -
17,100,000 - - -
15,550,000 - - -
25,300,000 - - -
65,200,000 - - -
36,500,000 - - -
- 10,300,000 - -
- - - -
- 2,000,000 - -
- 231,000 - -
11,800,000 - - -
6,700,000 - - -
- - - -
176,000 - - -
1,386,760,500 1,499,974,000 1,557,174,000 1,443,960,500
113,213,500 113,213,500
1,499,974,000 1,499,974,000 1,557,174,000 1,557,174,000