PT ADI JAYA INVENTORY CARD NAME : LCD LCD LCD KODE : 601 LCD DECEMBER, 2012 ( In Rupiah DATE
INVOICE NO
METODE : AVERA!E IN
O#T
BALANCE
DE"CRIPTION #NIT
PRICE
TOTAL
#NIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
10
8,050,000
12
RETUR PEMBELIAN
(1)
8, 8,050,000
15
PENJUALAN TUNAI
8
8,016,071
19
PENJUALAN
4
8,016,071
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
15
8,100,000
8,600,000
#NIT
PRICE
TOTAL
25
8,000,000
200,000,000
7
8,000,000
56,000,000
18
8,000,000
144,000,000
(1)
8,000,000
(8,000,000)
19
8,000,000
15 152,000,000
80,500,000
29
8,017,241
232,500,000
(8,050,000)
28
8,016,071
22 224,450,000
64 64,128,571
20
8, 8,016,071
160,321,429
32,064,286
16
8,016,071
128,257,143
31
8,056,682
2 49 49,757,143
21
8,056,682
169,190,323
32
8,243,448
2 63 63,790,323
121,500,000 10
11
TOTAL
8,056,682
80,566,820
94,600,000
Tot! """""""""""
$
#
$
Tot! """""""""""
$
#
$
PT ADI JAYA INVENTORY CARD NAME : TV LED KODE : %01 LED DECEMBER, 2012 ( In Rupiah DATE
METODE : AVERA!E IN
INVOICE NO
O#T
BALANCE
DE"CRIPTION #NIT
PRICE
TOTAL
#NIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
11
10,100,000
12
RETUR PEMBELIAN
(1)
10,100,000
15
PENJUALAN TUNAI
7
10,023,810
19
PENJUALAN
6
10,023,810
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
13
10,200,000
10,800,000
#NIT
PRICE
TOTAL
40
10,000,000
400,000,000
9
10,000,000
90,000,000
31
10,000,000
310,000,000
(1)
10,000,000
(10,000,000)
32
10,000,000
320,000,000
111,100,000
43
10,025,581
431,100,000
(10,100,000)
42
10,023,810
421,000,000
70,166,667
35
10,023,810
350,833,333
60,142,857
29
10,023,810
290,690,476
42
10,078,345
423,290,476
27 27
10,078,345
272,115,306
39
10,300,392
401,715,306
132,600,000 15
12
TOTAL
129,600,000
10,078,345
151,175,170
Tot! """""""""""
$
#
$
PT ADI JAYA INVENTORY CARD NAME : TV LED KODE : %01 LED DECEMBER, 2012 ( In Rupiah DATE
METODE : AVERA!E IN
INVOICE NO
O#T
BALANCE
DE"CRIPTION #NIT
PRICE
TOTAL
#NIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
11
10,100,000
12
RETUR PEMBELIAN
(1)
10,100,000
15
PENJUALAN TUNAI
7
10,023,810
19
PENJUALAN
6
10,023,810
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
13
10,200,000
10,800,000
#NIT
PRICE
TOTAL
40
10,000,000
400,000,000
9
10,000,000
90,000,000
31
10,000,000
310,000,000
(1)
10,000,000
(10,000,000)
32
10,000,000
320,000,000
111,100,000
43
10,025,581
431,100,000
(10,100,000)
42
10,023,810
421,000,000
70,166,667
35
10,023,810
350,833,333
60,142,857
29
10,023,810
290,690,476
42
10,078,345
423,290,476
27 27
10,078,345
272,115,306
39
10,300,392
401,715,306
132,600,000 15
12
TOTAL
129,600,000
10,078,345
151,175,170
PT ADI JAYA INVENTORY CARD NAME : TV LED KODE : %01 LED DECEMBER, 2012 ( In Rupiah DATE
METODE : AVERA!E IN
INVOICE NO
O#T
BALANCE
DE"CRIPTION #NIT
PRICE
TOTAL
#NIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
11
10,100,000
12
RETUR PEMBELIAN
(1)
10,100,000
15
PENJUALAN TUNAI
7
10,023,810
19
PENJUALAN
6
10,023,810
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
13
10,200,000
10,800,000
#NIT
PRICE
TOTAL
40
10,000,000
400,000,000
9
10,000,000
90,000,000
31
10,000,000
310,000,000
(1)
10,000,000
(10,000,000)
32
10,000,000
320,000,000
111,100,000
43
10,025,581
431,100,000
(10,100,000)
42
10,023,810
421,000,000
70,166,667
35
10,023,810
350,833,333
60,142,857
29
10,023,810
290,690,476
42
10,078,345
423,290,476
27 27
10,078,345
272,115,306
39
10,300,392
401,715,306
132,600,000 15
12
TOTAL
10,078,345
151,175,170
129,600,000
Tot! """""""""""
$
#
$
Tot! """""""""""
$
#
$
PT ADI JAYA LI"T O& ACCO#NT RECEIVABLE BALANCE DECEMBER '1, 2012 (In upiah NO
C#"TOMER
BALANCE
$001
TO%O DIANA
123,200,000
$002
TO%O INDA&
#
$003
TO%O PESONA
308,000,000
$004
TO%O MULIA
151,800,000 Tot! """"""
%)',000,000
PT ADI JAYA LI"T O& ACCO#NT RECEIVABLE BALANCE DECEMBER '1, 2012 (In upiah NO
C#"TOMER
BALANCE
$001
TO%O DIANA
123,200,000
$002
TO%O INDA&
#
$003
TO%O PESONA
308,000,000
$004
TO%O MULIA
151,800,000 Tot! """"""
%)',000,000
PT ADI JAYA LI"T O& ACCO#NT PAYABLE BALANCE DECEMBER '1, 2012 (In upiah NO
"#PPLIER
BALANCE
S001
PT ESA
279,510,000
S002
$' TIRTA
246,620,000
S003
PT PENA MAS
# Tot! """"""
%26,1'0,000
PT ADI JAYA LI"T O& INVENTORY BALANCE DECEMBER '1, 2012 (In upiah KODE
PROD#CT
BALANCE
501 LED T' LED
401,715,306
601 L$D T' L$D
263,790,323
PT ADI JAYA "#B"IDIARY LED!ER$ACCO#NT RECEIVABLE DECEMBER, 2012 (In Rupiah
Na+a : TOKO DIANA
K-. : C001 Ba4an.
Da/.
D.ip/in
2012
1 S!o A! (*#AJ+21)
D-
4 P!.// *#AJ+21 19 P/.!/ *#AJ+42
R.
D.3i/
C.-i/ D.3i/
C.-i/
TB
#
#
170,500,000
#
$RJ
#
170,500,000
#
#
SJ
123,200,000
#
12',200,000
#
Na+a : TOKO INDA5
K-. : C002 Ba4an.
Da/.
D.ip/in
R.
D.3i/
C.-i/ D.3i/
C.-i/
2012
1 S!o A! (*#AJ+33)
TB
#
#
327,800,000
#
D-
7 P/.!/ *#AJ+41
SJ
195,800,000
#
523,600,000
#
8 Rt. N%#*#AJ+41
J
#
24,200,000
499,400,000
#
14 P!.// *#AJ+41
$RJ
#
171,600,000
327,800,000
#
16 P!.// *#AJ+33
$RJ
#
327,800,000
$
#
Na+a : TOKO PE"ONA
K-. : C00' Ba4an.
Da/. 2012 D-
D.ip/in 1 S!o A! (*#AJ+22)
R.
D.3i/
C.-i/ D.3i/
C.-i/
TB
#
#
189,200,000
#
24 P!.// *#AJ+22
$RJ
#
189,200,000
#
#
28 P/.!/ *#AJ+43
SJ
308,000,000
#
'0),000,000
#
Na+a : TOKO M#LIA
K-. : C00 Ba4an.
Da/. 2012
D.ip/in 1 S!o A! (*#AJ+28)
R. TB
D.3i/ #
C.-i/ #
D.3i/
C.-i/
151,800,000
#
PT ADI JAYA "#B"IDIARY LED!ER$ACCO#NT PAYABLE DECEMBER, 2012 (In Rupiah
Na+a : PT E"A
K-. : "001
Ba4an. Da/.
D.ip/in
R.
D.3i/
2012
1 S!o A! (*+E#375)
TB
D-
9 P!.// *+E#375
$PJ 262,900,000
22 P!/ *+E#75
PJ
#
#
C.-i/ D.3i/
C.-i/
#
#
262,900,000
#
#
#
279,510,000
#
27*,%10,000
Na+a : CV TIRTA
K-. : "002
Ba4an. Da/. 2012 D-
D.ip/in 1 S!o A! (*+T#0609) 23 P!.// *+T#0609 29 P!/ *+T#2205
R. TB
D.3i/ #
$PJ 225,500,000 PJ
#
C.-i/ D.3i/
C.-i/
#
#
225,500,000
#
#
#
246,620,000
#
26,620,000
Na+a : PT PENA MA"
K-. : "00'
Ba4an. Da/.
D.ip/in
R.
2012
1 S!o A! (*+PM#123)
TB
D-
6 P!.// *+PM#123
$PJ
D.3i/ # 80,300,000
C.-i/ D.3i/
C.-i/
#
#
80,300,000
#
#
#
20 P!.// *+PM#135
$PJ 190,795,000
#
#
$
PT ADI JAYA PETTY CA"5 DECEMBER, 2012 ( In Rupiah
DEBIT DATE
INVOICE NO
CREDIT
DE"CRIPTION ACCO#NT
ACCO#NT" NO8
TOTAL
PETTY CA"5
2012
3
P$12#01
P.t/ Bo. P./
At/ E:;/
6#1000
850,000
850,000
DE$
5
P$12#02
P</ Lt= > T!; No 2012
E:;/ P<!
2#1200
3,600,000
3,600,000
10
P$12#03
P!/ P!/=;/
Sto S.;;!
1#1600
800,000
800,000
26
P$12#04
P=/ At; To=o </ .=
Ot O;t/ E:;/
6#1800
450,000
450,000
TOTAL """""""""""?
6#1000 2#1200 1 1600
850,000 1 #1200 3,600,000 800 000
5,700,000 A D'ERTISIN E@PENSE E@PENSE PAABLE STORE SUPPLIES
PETT $AS&
%,700,000
%,700,000
6#1000 2#1200 1#1600 6#1800
850,000 1 #1200 3,600,000 800,000 450,000 5,700,000 0
5,700,000 A D'ERTISIN E@PENSE PETT $AS& E@PENSE PAABLE STORE SUPPLIES OT&ER OPERATIN E@PENSE 5,700,000
PT ADI JAYA !ENERAL JO#RNAL DECEMBER 2012 ( In Rupiah INVOICE NO
DATE 7
DE"CRIPTION $OST O* OODS SOLD MER$&ANDISE IN'ENT
8
1#1500
146,000,000 22,000,000
PPN OUT$OME
2#1500
2,200,000
$OST O* OODS SOLD A$$OUNTS PAABLE
1#1300 1#1500
24,200,000 18,000,000
5#1100 2#1100
C.-i/
146,000,000
4#1200
MER$&ANDISE IN'ENTOR
15
5#1100
D.3i/
SALES RETURN
A$$OUNTS RE$EI'ABL
12
P R.
18,000,000 19,965,000
MER$&ANDISE IN'ENT
1#1500
18,150,000
PPN IN$OME
1#1910
1,815,000
$OST O* OODS SOLD MER$&ANDISE IN'ENT
5#1100 1#1500
134,295,238 134,295,238
PT ADI JAYA !ENERAL JO#RNAL DECEMBER 2012 ( In Rupiah INVOICE NO
DATE 7
DE"CRIPTION $OST O* OODS SOLD MER$&ANDISE IN'ENT
8
1#1500
146,000,000
PPN OUT$OME
2#1500
2,200,000
A$$OUNTS PAABLE
1#1300 1#1500
24,200,000 18,000,000
5#1100 2#1100
18,000,000 19,965,000
MER$&ANDISE IN'ENT
1#1500
18,150,000
PPN IN$OME
1#1910
1,815,000
$OST O* OODS SOLD MER$&ANDISE IN'ENT $OST O* OODS SOLD MER$&ANDISE IN'ENT
28
146,000,000
22,000,000
$OST O* OODS SOLD
19
C.-i/
4#1200
MER$&ANDISE IN'ENTOR
15
5#1100
D.3i/
SALES RETURN
A$$OUNTS RE$EI'ABL
12
P R.
$OST O* OODS SOLD MER$&ANDISE IN'ENT
5#1100
134,295,238
1#1500 5#1100
134,295,238 92,207,143
1#1500 5#1100
92,207,143 231,741,990
1#1500
231,741,990
TOTAL """"""""?
RECAPIT#LATION DEBIT A$$? NO
TOTAL
%REDIT A$$? NO
TOTAL
TOTAL
TOTAL
PT ADI JAYA CA"5 RECEIPT JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
2012 DES
4
INVOICE NO
CREDIT OT5ER"
DE"CRIPTION
CA"5 IN BANK
ACCO#NT RECEIVABLE
ACCO#NT
ACCO#NT" NO
TOTAL
B%M#@II#01
TO%O DIANA
170,500,000
170,500,000
#
#
#
14 B%M#@II#02
TO%O INDA&
171,600,000
171,600,000
#
#
#
15 AJ#%N#01
PENJUALAN TUNAI
180,400,000 #
16 B%M#@II#03
TO%O INDA&
327,800,000
21 B%M#@II#04
TO%O SU%AMA%MUR
24 B%M#@II#05
TO%O PESONA
8,000,000
TOTAL """""""
#
S!
(4#1100)
164,000,000
#
PPN O.t-o
(2#1500)
16,400,000
327,800,000
#
#
#
A!!o/- *o Do.t.! Dt
(1#1400)
189,200,000
189,200,000
#
#
1,07,%00,000
)%*,100,000
$
$
(1$1'00
$
$
A$$OUNT NUMBER"""""""?
(1$1100
# 8,000,000 #
1)),00,000 (V
RECAPIT#LATION DEBIT A$$? NO
%REDIT TOTAL
1#1100
A$$? NO
1,047,500,000
TOTAL
1,07,%00,000
TOTAL
1#1300
859,100,000
1#1400
8,000,000
2#1500
16,400,000
4#1100
164,000,000
TOTAL
1,07,%00,000
PT ADI JAYA "ALE" JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
INVOICE NO
DE"CRIPTION
CREDIT
ACCO#NT "ALE"
PPN O#TCOME
RECEIVABLE 2012
7
*#AJ+41
TO%O INDA&
195,800,000
178,000,000
17,800,000
DE$ 19
*#AJ+42
TO%O DIANA
123,200,000
112,000,000
11,200,000
28
*#AJ+43
TO%O PESONA
308,000,000
280,000,000
28,000,000
627,000,000
%70,000,000
%7,000,000
TOTAL """"" A$$OUNT NUMBER"""""?
(1$1'00
($1100
(2$1%00
RECAPIT#LATION DEBIT A$$? NO
TOTAL
%REDIT A$$? NO
TOTAL
PT ADI JAYA "ALE" JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
INVOICE NO
DE"CRIPTION
CREDIT
ACCO#NT "ALE"
PPN O#TCOME
RECEIVABLE 2012
7
*#AJ+41
TO%O INDA&
195,800,000
178,000,000
17,800,000
DE$ 19
*#AJ+42
TO%O DIANA
123,200,000
112,000,000
11,200,000
28
*#AJ+43
TO%O PESONA
308,000,000
280,000,000
28,000,000
627,000,000
%70,000,000
%7,000,000
TOTAL """"" A$$OUNT NUMBER"""""?
(1$1'00
($1100
(2$1%00
RECAPIT#LATION DEBIT A$$? NO
%REDIT
TOTAL
1#1300
A$$? NO
627,000,000
TOTAL
627,000,000
TOTAL
2#1500
57,000,000
4#1100
570,000,000
TOTAL
627,000,000
PT ADI JAYA CA"5 PAYMENT JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
2012 DE$
1 6 9 15 17 18 23 30
INVOICE NO8 B%%#101 B%%#102 B%%#103 B%%#104 B%%#105 B%%#106 B%%#107 B%%#108
DE"CRIPTION
%</ No 2012 PT PENA MAS PT ESA PPN No 2012 D/ T/? A PT PENA MAS $'? TIRTA B/= D/o/
C5ECK NO8
ACCO#NT PAYABLE
BP12#001 BP12#002 BP12#003 BP12#004 BP12#005 BP12#006 BP12#007 BP12#008
# 80,300,000 262,900,000 # # 190,795,000 225,500,000 # #
TOTAL """"""" A$$OUNT NUMBER"""""""?
7%*,*%,000 (2$1100
CREDIT OT5ER"
ACCO#NT E:;/ P<! # # PPN P<! D/ P<! # # B/= M Lo/ I/tt E:;/ $ $
ACC NO8
TOTAL
CA"5 IN BANK
(2#1200) # # (2#1400) (2#1600) # # (C2#2100) (9#1100)
5,000,000 # # 4,200,000 4,500,000 # # 15,000,000 1,500,000
5,000,000 80,300,000 262,900,000 4,200,000 4,500,000 190,795,000 225,500,000 16,500,000 #
$ $
'0,200,000 (V
7)*,6*%,000 (1$1100
RECAPIT#LATION DEBIT A$$? NO 2#1100 2#1200
%REDIT
TOTAL
A$$? NO 759,495,000 1#1100 5,000,000
TOTAL 789,695,000
PT ADI JAYA CA"5 PAYMENT JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
2012 DE$
1 6 9 15 17 18 23 30
INVOICE NO8 B%%#101 B%%#102 B%%#103 B%%#104 B%%#105 B%%#106 B%%#107 B%%#108
C5ECK NO8
DE"CRIPTION
%</ No 2012 PT PENA MAS PT ESA PPN No 2012 D/ T/? A PT PENA MAS $'? TIRTA B/= D/o/
ACCO#NT PAYABLE
BP12#001 BP12#002 BP12#003 BP12#004 BP12#005 BP12#006 BP12#007 BP12#008
# 80,300,000 262,900,000 # # 190,795,000 225,500,000 # #
TOTAL """"""" A$$OUNT NUMBER"""""""?
7%*,*%,000 (2$1100
CREDIT OT5ER"
ACCO#NT
ACC NO8
E:;/ P<! # # PPN P<! D/ P<! # # B/= M Lo/ I/tt E:;/
TOTAL
CA"5 IN BANK
(2#1200) # # (2#1400) (2#1600) # # (C2#2100) (9#1100)
5,000,000 # # 4,200,000 4,500,000 # # 15,000,000 1,500,000
5,000,000 80,300,000 262,900,000 4,200,000 4,500,000 190,795,000 225,500,000 16,500,000 #
$ $
'0,200,000 (V
7)*,6*%,000 (1$1100
$ $
RECAPIT#LATION DEBIT A$$? NO
%REDIT
TOTAL
2#1100 2#1200 2#1400 2#1600 2#2100 9#1100
A$$? NO 759,495,000 1#1100 5,000,000 4,200,000 4,500,000 15,000,000 1,500,000
TOTAL
7)*,6*%,000
TOTAL
PT ADI JAYA P#RC5A"E JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
INVOICE NO
2012
11
*+PM#135
DE$
22
E#75
29
TR#2205
DE"CRIPTION
MERC5ANDI"E INVENTORY
CREDIT
PPN INCOME
ACCO#NT PAYABLE
PT PENA MAS
191,600,000
19,160,000
210,760,000
PT ESA
254,100,000
25,410,000
279,510,000
$' TIRTA
224,200,000
22,420,000
246,620,000
66*,*00,000
66,**0,000
7'6,)*0,000
TOTAL"""""? A$$OUNT NUMBER """""
(1$1%00
(1$1*10
(2$1100
RECAPIT#LATION DEBIT A$$? NO 1#1500
%REDIT TOTAL 669,900,000
A$$? NO 2#1100
TOTAL 736,890,000
TOTAL 789,695,000
7)*,6*%,000
PT ADI JAYA P#RC5A"E JO#RNAL DECEMBER, 2012 ( In Rupiah DEBIT DATE
INVOICE NO
2012
11
*+PM#135
DE$
22
E#75
29
TR#2205
DE"CRIPTION
MERC5ANDI"E INVENTORY
CREDIT
PPN INCOME
ACCO#NT PAYABLE
PT PENA MAS
191,600,000
19,160,000
210,760,000
PT ESA
254,100,000
25,410,000
279,510,000
$' TIRTA
224,200,000
22,420,000
246,620,000
66*,*00,000
66,**0,000
7'6,)*0,000
TOTAL"""""? A$$OUNT NUMBER """""
(1$1%00
(1$1*10
(2$1100
RECAPIT#LATION DEBIT A$$? NO
%REDIT TOTAL
A$$? NO
1#1500
669,900,000
1#1910
66,990,000
TOTAL
7'6,)*0,000
2#1100
736,890,000
TOTAL
7'6,)*0,000
PT ADI JAYA TRIAL BALANCE, NOVEMBER 30, 2012 IN RUPIAH
ACC NO.
1-1100 1-1200 1-1300 1-1!00 1-1500 1-1600 1-1700 1-1800 1-100 1-110 1-120 1-2100 1-2110 2-1100 2-1200
ACCOUNT NAME
Cash in Bank Petty Cash Accounts Receivable Allo"ance #o$ %oubt#ul %ebt &e$chan'ise (nvento$y )to$e )u**lies P$e*ai' (nsu$ance P$e*ai' Rent P$e*ai' +a PP (nco.e P$e*ai' PP /ui*.ent at Cost /ui*.ent Accu. %e* Accounts Payable /*ense Payable
DEBIT
CREDIT
68,550,000 11,700,000 83,300,000
TOTAL
1!,000,000
2!,320,000 568,700,000 8,600,000
600,000,000 5,200,000 12,500,000 20,500,000 17,000,000
6,600,000
PT ADI JAYA TRIAL BALANCE, NOVEMBER 30, 2012 IN RUPIAH
ACC NO.
ACCOUNT NAME
1-1100 1-1200 1-1300 1-1!00 1-1500 1-1600 1-1700 1-1800 1-100 1-110 1-120 1-2100 1-2110 2-1100 2-1200 2-1300 2-1!00 2-1500 2-1600 eb-00 3-1100 3-1200 3-1300 3-1!00 !-1100 !-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1!00 6-1500 6-1600 6-1700 6-1800 8-1100 -1100 -1200
Cash in Bank Petty Cash Accounts Receivable Allo"ance #o$ %oubt#ul %ebt &e$chan'ise (nvento$y )to$e )u**lies P$e*ai' (nsu$ance P$e*ai' Rent P$e*ai' +a PP (nco.e P$e*ai' PP /ui*.ent at Cost /ui*.ent Accu. %e* Accounts Payable /*ense Payable (nco.e +a Payable PP Payable PP utco.e %ivi'en' Payable Bank %ana.on oan Ca*ital )tock Retaine' /a$nin4 %ivi'en' (nco.e )u..a$y )ales )ales Retu$n Cost o# 4oo's )ol' $ei4ht Pai' A've$tisin4 /*ense +ele*hone /lect$icity e*ense )to$e )u**lies /*ense Ba' %ebt /*ense %e*$eciation /*ense (nsu$ance /*ense Rent /*ense a4es )ala$ies /*ense the$ *e$atin4 /*ense (nte$est Revenue (nte$est /*ense Bank )e$vice Cha$4e
DEBIT
CREDIT
68,550,000 11,700,000 83,300,000
1!,000,000
2!,320,000 568,700,000 8,600,000
!,200,000
!,500,000 320,000,000 !00,000,000 1!,500,000
852,00,000
7,00,000
600,000,000 5,200,000 12,500,000 20,500,000 17,000,000
6,600,000
27,500,000
35,820,000 12,600,000 3,800,000 7,800,000 !,750,000 12,000,000 16,500,000 11,!00,000 22,00,000 !0,200,000 10,100,000 2,200,000 7,700,000
-1300
(nco.e +a /*ense ++A
2,21,620,000
2,21,620,000
N AKUN: CASH IN BANK
326,355,000 NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1100 SALDO
KREDIT
DEBET
NS
31 CASH RECEIVE J
KREDIT
68,550,000
-
1,04,500,000
-
1,116,050,000
-
31 CASH !A"#ENT J
-
8$,6$5,000
326,355,000
-
31 SALES J
-
-
326,355,000
-
31 !URCHASE J
-
-
326,355,000
-
31 GENERAL J
-
-
326,355,000
-
31 !ETT" CASH J
-
-
326,355,000
-
6,000,000
-
N AKUN: !ETT" CASH
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1200 SALDO
KREDIT
DEBET
NS
KREDIT
11,00,000
-
31 CASH RECEIVE J
-
-
11,00,000
-
31 CASH !A"#ENT J
-
-
11,00,000
-
31 SALES J
-
-
11,00,000
-
31 !URCHASE J
-
-
11,00,000
-
31 GENERAL J
-
-
11,00,000
-
31 !ETT" CASH J
-
5,00,000
6,000,000
-
583,000,000
-
N AKUN: ACCOUNTS RECEIVABLE
NO AKUN:
TANGGAL DES
-
KETERANGAN
1 N SALDO
REF
DEBET
1-1300 SALDO
KREDIT
DEBET
NS
KREDIT
83$,300,000
-
31 CASH RECEIVE J
-
85$,100,000
-
1$,800,000
31 CASH !A"#ENT J
-
-
-
1$,800,000
62,000,000
-
60,200,000
-
31 !URCHASE J
-
-
60,200,000
-
31 GENERAL J
-
24,200,000
583,000,000
-
31 !ETT" CASH J
-
-
583,000,000
-
-
22,000,000
31 SALES J
N AKUN: ALLO%ANCE FOR DOUBTFUL DEBT NO AKUN:
TANGGAL
KETERANGAN
REF
DEBET
KREDIT
1-1400 SALDO
DES
1 N SALDO
NS
-
14,000,000
31 C ASH RECEIVE J
-
8,000,000
-
22,000,000
31 CASH !A"#ENT J
-
-
-
22,000,000
31 SALES J
-
-
-
22,000,000
31 !URCHASE J
-
-
-
22,000,000
31 GENERAL J
-
-
-
22,000,000
31 !ETT" CASH J
-
-
-
22,000,000
665,505,62$
-
N AKUN: #ERCHANDISE INVENTOR"
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1500 SALDO
KREDIT
DEBET
NS
KREDIT
600,000,000
-
31 CASH RECEIVE J
-
-
600,000,000
-
31 C ASH !A"#ENT J
-
-
600,000,000
-
31 SALES J
-
-
600,000,000
-
66$,$00,000
-
1,26$,$00,000
-
18,000,000
622,3$4,31
665,505,62$
-
-
-
665,505,62$
-
6,000,000
-
31 !URCHASE J 31 GENERAL J 31 !ETT" CASH J
N AKUN: STORE SU!!LIES
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1600 SALDO
KREDIT
DEBET
NS
KREDIT
5,200,000
-
31 CASH RECEIVE J
-
-
5,200,000
-
31 CASH !A"#ENT J
-
-
5,200,000
-
31 SALES J
-
-
5,200,000
-
31 !URCHASE J
-
-
5,200,000
-
31 GENERAL J
-
-
5,200,000
-
800,000
-
6,000,000
-
12,500,000
-
31 !ETT" CASH J
N AKUN: !RE!AID INSURANCE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-100 SALDO
KREDIT
DEBET
NS
KREDIT
12,500,000
-
31 CASH RECEIVE J
-
-
12,500,000
-
31 CASH !A"#ENT J
-
-
12,500,000
-
31 SALES J
-
-
12,500,000
-
31 !URCHASE J
-
-
12,500,000
-
31 !ETT" CASH J
-
-
N AKUN: !RE!AID RENT
12,500,000
-
20,500,000
-
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1800 SALDO
KREDIT
DEBET
NS
KREDIT
20,500,000
-
31 CASH RECEIVE J
-
-
20,500,000
-
31 CASH !A"#ENT J
-
-
20,500,000
-
31 SALES J
-
-
20,500,000
-
31 !URCHASE J
-
-
20,500,000
-
31 GENERAL J
-
-
20,500,000
-
31 !ETT" CASH J
-
-
20,500,000
-
1,000,000
-
N AKUN: !RE!AID TA&
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1$00 SALDO
KREDIT
DEBET
NS
KREDIT
1,000,000
-
31 CASH RECEIVE J
-
-
1,000,000
-
31 CASH !A"#ENT J
-
-
1,000,000
-
31 SALES J
-
-
1,000,000
-
31 !URCHASE J
-
-
1,000,000
-
31 GENERAL J
-
-
1,000,000
-
31 !ETT" CASH J
-
-
1,000,000
-
65,15,000
-
N AKUN: !!N INCO#E
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-1$10 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
66,$$0,000
-
66,$$0,000
-
31 GENERAL J
-
1,815,000
65,15,000
-
31 !ETT" CASH J
-
-
65,15,000
-
-
-
31 !URCHASE J
N AKUN: !RE!AID !!N NO AKUN:
1-1$20
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
6$,600,000
-
N AKUN: E'UI!#ENT AT COST
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-2100 SALDO
KREDIT
DEBET
NS
KREDIT
6$,600,000
-
31 CASH RECEIVE J
-
-
6$,600,000
-
31 CASH !A"#ENT J
-
-
6$,600,000
-
31 SALES J
-
-
6$,600,000
-
31 !URCHASE J
-
-
6$,600,000
-
31 GENERAL J
-
-
6$,600,000
-
31 !ETT" CASH J
-
-
6$,600,000
-
-
24,320,000
N AKUN: E'UI!#ENT ACCU# DE! NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
1-2110 SALDO
KREDIT
DEBET
NS
KREDIT -
24,320,000
31 CASH RECEIVE J
-
-
-
24,320,000
31 CASH !A"#ENT J
-
-
-
24,320,000
31 SALES J
-
-
-
24,320,000
31 !URCHASE J
-
-
-
24,320,000
31 GENERAL J
-
-
-
24,320,000
31 !ETT" CASH J
-
-
-
24,320,000
-
526,130,000
N AKUN: ACCOUNTS !A"ABLE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH !A"#ENT J
REF
DEBET
2-1100 SALDO
KREDIT
DEBET
NS
KREDIT -
568,00,000
-
-
-
568,00,000
5$,4$5,000
-
1$0,$5,000
-
31 !URCHASE J 31 GENERAL J
-
36,8$0,000
-
546,0$5,000
1$,$65,000
-
-
526,130,000
-
-
-
526,130,000
-
-
31 !ETT" CASH J
N AKUN: E&!ENSE !A"ABLE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
31 CASH RECEIVE J
2-1200
KREDIT -
8,600,000
-
-
-
8,600,000
5,000,000
-
-
3,600,000
31 SALES J
-
-
-
3,600,000
31 !URCHASE J
-
-
-
3,600,000
31 GENERAL J
-
-
-
3,600,000
3,600,000
-
-
-
-
-
31 CASH !A"#ENT J
31 !ETT" CASH J
N AKUN: INCO#E TA& !A"ABLE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
2-1300 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
-
-
N AKUN: !!N !A"ABLE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J
REF
DEBET
2-1400 SALDO
KREDIT
DEBET
NS
KREDIT -
4,200,000
-
-
-
4,200,000
4,200,000
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
31 CASH !A"#ENT J
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
2-1500 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 C ASH RECEIVE J
-
16,400,000
-
16,400,000
31 CASH !A"#ENT J
-
-
-
16,400,000
31 SALES J
-
5,000,000
-
3,400,000
31 !URCHASE J
-
-
-
3,400,000
2,200,000
-
-
1,200,000
-
-
-
1,200,000
-
-
31 GENERAL J 31 !ETT" CASH J
N AKUN: DIVIDENT !A"ABLE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
31 CASH RECEIVE J
2-1600
KREDIT -
4,500,000
-
-
-
4,500,000
4,500,000
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
-
305,000,000
31 CASH !A"#ENT J
N AKUN: BANK DANA#ON LOAN NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
31 CASH RECEIVE J
2-2100
KREDIT -
320,000,000
-
-
-
320,000,000
15,000,000
-
-
305,000,000
31 SALES J
-
-
-
305,000,000
31 !URCHASE J
-
-
-
305,000,000
31 GENERAL J
-
-
-
305,000,000
31 !ETT" CASH J
-
-
-
305,000,000
-
400,000,000
31 CASH !A"#ENT J
N AKUN: CA!ITAL STOCK NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF NS
DEBET
KREDIT
3-1100 SALDO
DEBET
KREDIT -
400,000,000
31 C ASH !A"#ENT J
-
-
-
400,000,000
31 SALES J
-
-
-
400,000,000
31 !URCHASE J
-
-
-
400,000,000
31 GENERAL J
-
-
-
400,000,000
31 !ETT" CASH J
-
-
-
400,000,000
-
14,500,000
N AKUN: RETAINED EARNING NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
3-1200 SALDO
KREDIT
DEBET
NS
KREDIT -
14,500,000
31 CASH RECEIVE J
-
-
-
14,500,000
31 CASH !A"#ENT J
-
-
-
14,500,000
31 SALES J
-
-
-
14,500,000
31 !URCHASE J
-
-
-
14,500,000
31 GENERAL J
-
-
-
14,500,000
31 !ETT" CASH J
-
-
-
14,500,000
2,500,000
-
N AKUN: DIVIDEND
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
3-1300 SALDO
KREDIT
DEBET
NS
KREDIT
2,500,000
-
31 CASH RECEIVE J
-
-
2,500,000
-
31 CASH !A"#ENT J
-
-
2,500,000
-
31 SALES J
-
-
2,500,000
-
31 !URCHASE J
-
-
2,500,000
-
31 GENERAL J
-
-
2,500,000
-
31 !ETT" CASH J
-
-
2,500,000
-
-
-
N AKUN: INCO#E SU##AR" NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
3-1400 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
N AKUN: SALES
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
4-1100 SALDO
KREDIT
DEBET
NS
KREDIT -
852,$00,000
31 CASH RECEIVE J
-
164,000,000
-
1,016,$00,000
31 C ASH !A"#ENT J
-
-
-
1,016,$00,000
31 SALES J
-
50,000,000
-
1,586,$00,000
31 !URCHASE J
-
-
-
1,586,$00,000
31 GENERAL J
-
-
-
1,586,$00,000
31 !ETT" CASH J
-
-
-
1,586,$00,000
22,000,000
-
N AKUN: SALES RETURN
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
4-1200 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
22,000,000
-
22,000,000
-
-
-
22,000,000
-
$82,064,31
-
31 GENERAL J 31 !ETT" CASH J
N AKUN: COST OF GOODS SOLD
NO AKUN:
TANGGAL DES
1,586,$00,000
KETERANGAN
1 N SALDO
REF
DEBET
5-1100 SALDO
KREDIT
DEBET
NS
KREDIT
3$5,820,000
-
31 CASH RECEIVE J
-
-
3$5,820,000
-
31 C ASH !A"#ENT J
-
-
3$5,820,000
-
31 SALES J
-
-
3$5,820,000
-
31 !URCHASE J
-
-
3$5,820,000
-
604,244,31
18,000,000
$82,064,31
-
-
-
$82,064,31
-
12,600,000
-
31 GENERAL J 31 !ETT" CASH J
N AKUN: FREIGHT !AID
NO AKUN:
TANGGAL
KETERANGAN
REF
DEBET
KREDIT
5-1200 SALDO
DES
1 N SALDO
NS
12,600,000
-
31 CASH RECEIVE J
-
-
12,600,000
-
31 CASH !A"#ENT J
-
-
12,600,000
-
31 SALES J
-
-
12,600,000
-
31 !URCHASE J
-
-
12,600,000
-
31 GENERAL J
-
-
12,600,000
-
31 !ETT" CASH J
-
-
12,600,000
-
4,650,000
-
N AKUN: ADVERTISING E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1000 SALDO
KREDIT
DEBET
NS
KREDIT
3,800,000
-
31 CASH RECEIVE J
-
-
3,800,000
-
31 CASH !A"#ENT J
-
-
3,800,000
-
31 SALES J
-
-
3,800,000
-
31 !URCHASE J
-
-
3,800,000
-
31 GENERAL J
-
-
3,800,000
-
850,000
-
4,650,000
-
,800,000
-
31 !ETT" CASH J
N AKUN: TELE!HONE ( ELECTRICIT" E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1100 SALDO
KREDIT
DEBET
NS
KREDIT
,800,000
-
31 CASH RECEIVE J
-
-
,800,000
-
31 CASH !A"#ENT J
-
-
,800,000
-
31 SALES J
-
-
,800,000
-
31 !URCHASE J
-
-
,800,000
-
31 GENERAL J
-
-
,800,000
-
31 !ETT" CASH J
-
-
,800,000
-
4,50,000
-
N AKUN: STORE SU!!LIES E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1200 SALDO
KREDIT
DEBET
NS
KREDIT
4,50,000
-
31 CASH RECEIVE J
-
-
4,50,000
-
31 CASH !A"#ENT J
-
-
4,50,000
-
31 SALES J
-
-
4,50,000
-
31 !URCHASE J
-
-
4,50,000
-
31 !ETT" CASH J
-
-
N AKUN: BAD DEBTS E&!ENSE
4,50,000
-
12,000,000
-
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1300 SALDO
KREDIT
DEBET
NS
KREDIT
12,000,000
-
31 CASH RECEIVE J
-
-
12,000,000
-
31 CASH !A"#ENT J
-
-
12,000,000
-
31 SALES J
-
-
12,000,000
-
31 !URCHASE J
-
-
12,000,000
-
31 GENERAL J
-
-
12,000,000
-
31 !ETT" CASH J
-
-
12,000,000
-
16,500,000
-
N AKUN: DE!RECIATION E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1400 SALDO
KREDIT
DEBET
NS
KREDIT
16,500,000
-
31 CASH RECEIVE J
-
-
16,500,000
-
31 CASH !A"#ENT J
-
-
16,500,000
-
31 SALES J
-
-
16,500,000
-
31 !URCHASE J
-
-
16,500,000
-
31 GENERAL J
-
-
16,500,000
-
31 !ETT" CASH J
-
-
16,500,000
-
11,400,000
-
N AKUN: INSURANCE E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1500 SALDO
KREDIT
DEBET
NS
KREDIT
11,400,000
-
31 CASH RECEIVE J
-
-
11,400,000
-
31 CASH !A"#ENT J
-
-
11,400,000
-
31 SALES J
-
-
11,400,000
-
31 !URCHASE J
-
-
11,400,000
-
31 GENERAL J
-
-
11,400,000
-
31 !ETT" CASH J
-
-
11,400,000
-
22,$00,000
-
N AKUN: RENT E&!ENSE
NO AKUN:
6-1600
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
KREDIT
22,$00,000
-
31 CASH RECEIVE J
-
-
22,$00,000
-
31 CASH !A"#ENT J
-
-
22,$00,000
-
31 SALES J
-
-
22,$00,000
-
31 !URCHASE J
-
-
22,$00,000
-
31 GENERAL J
-
-
22,$00,000
-
31 !ETT" CASH J
-
-
22,$00,000
-
40,200,000
-
N AKUN: %AGES ( SALARIES E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-100 SALDO
KREDIT
DEBET
NS
KREDIT
40,200,000
-
31 CASH RECEIVE J
-
-
40,200,000
-
31 CASH !A"#ENT J
-
-
40,200,000
-
31 SALES J
-
-
40,200,000
-
31 !URCHASE J
-
-
40,200,000
-
31 GENERAL J
-
-
40,200,000
-
31 !ETT" CASH J
-
-
40,200,000
-
10,550,000
-
N AKUN: OTHER O!ERATING E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
6-1800 SALDO
KREDIT
DEBET
NS
KREDIT
10,100,000
-
31 CASH RECEIVE J
-
-
10,100,000
-
31 CASH !A"#ENT J
-
-
10,100,000
-
31 SALES J
-
-
10,100,000
-
31 !URCHASE J
-
-
10,100,000
-
31 GENERAL J
-
-
10,100,000
-
450,000
-
10,550,000
-
-
,$00,000
31 !ETT" CASH J
N AKUN: INTEREST REVENUE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
8-1100 SALDO
KREDIT
DEBET
NS
KREDIT -
,$00,000
31 CASH RECEIVE J
-
-
-
,$00,000
31 CASH !A"#ENT J
-
-
-
,$00,000
31 !URCHASE J
-
-
-
,$00,000
31 GENERAL J
-
-
-
,$00,000
31 !ETT" CASH J
-
-
-
,$00,000
3,00,000
-
N AKUN: INTEREST E&!ENSE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
SALDO
KREDIT
DEBET
NS
31 CASH RECEIVE J
$-1100
KREDIT
2,200,000
-
-
-
2,200,000
-
1,500,000
-
3,00,000
-
31 SALES J
-
-
3,00,000
-
31 !URCHASE J
-
-
3,00,000
-
31 GENERAL J
-
-
3,00,000
-
31 !ETT" CASH J
-
-
3,00,000
-
,00,000
-
31 CASH !A"#ENT J
N AKUN: BANK SERVICE CHARGE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
$-1200 SALDO
KREDIT
DEBET
NS
KREDIT
,00,000
-
31 CASH RECEIVE J
-
-
,00,000
-
31 CASH !A"#ENT J
-
-
,00,000
-
31 SALES J
-
-
,00,000
-
31 !URCHASE J
-
-
,00,000
-
31 GENERAL J
-
-
,00,000
-
31 !ETT" CASH J
-
-
,00,000
-
-
-
N AKUN: INCO#E TA& E&!ENSE NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO
REF
DEBET
$-1300 SALDO
KREDIT
DEBET
NS
KREDIT -
-
31 CASH RECEIVE J
-
-
-
-
31 CASH !A"#ENT J
-
-
-
-
31 SALES J
-
-
-
-
31 !URCHASE J
-
-
-
-
31 GENERAL J
-
-
-
-
31 !ETT" CASH J
-
-
-
-
NO AKUN NA#A AKUN
DEBET
KREDIT
1-1100
CASH IN BANK
68,550,000
1-1200
!ETT" CASH
11,00,000
1-1300
ACCOUNTS RECEIVABLE
1-1400
ALLO%ANCE FOR DOUBTFUL DEBT
1-1500
#ERCHANDISE INVENTOR"
1-1600
STORE SU!!LIES
1-100
!RE!AID INSURANCE
12,500,000
1-1800
!RE!AID RENT
20,500,000
1-1$00
!RE!AID TA&
1,000,000
1-1$10
!!N INCO#E
1-1$20
!RE!AID !!N
1-2100
E'UI!#ENT AT COST
1-2110
E'UI!#ENT ACCU# DE!
2-1100
ACCOUNTS !A"ABLE
2-1200
E&!ENSE !A"ABLE
2-1300
INCO#E TA& !A"ABLE
2-1400
!!N !A"ABLE
2-1500
!!N OUTCO#E
2-1600
DIVIDENT !A"ABLE
2-2100
BANK DANA#ON LOAN
320,000,000
3-1100
CA!ITAL STOCK
400,000,000
3-1200
RETAINED EARNING
3-1300
DIVIDEND
3-1400
INCO#E SU##AR"
4-1100
SALES
4-1200
SALES RETURN
5-1100
COST OF GOODS SOLD
5-1200
FREIGHT !AID
6-1000
ADVERTISING E&!ENSE
3,800,000
6-1100
TELE!HONE ( ELECTRICIT" E&!ENSE
,800,000
6-1200
STORE SU!!LIES E&!ENSE
4,50,000
6-1300
BAD DEBTS E&!ENSE
12,000,000
6-1400
DE!RECIATION E&!ENSE
16,500,000
6-1500
INSURANCE E&!ENSE
11,400,000
6-1600
RENT E&!ENSE
22,$00,000
6-100
%AGES ( SALARIES E&!ENSE
40,200,000
6-1800
OTHER O!ERATING E&!ENSE
10,100,000
8-1100
INTEREST REVENUE
$-1100
INTEREST E&!ENSE
2,200,000
$-1200
BANK SERVICE CHARGE
,00,000
$-1300
INCO#E TA& E&!ENSE JU#LAH
83$,300,000 14,000,000 600,000,000 5,200,000
6$,600,000 24,320,000 568,00,000 8,600,000 4,200,000 4,500,000
14,500,000 2,500,000 852,$00,000 3$5,820,000 12,600,000
,$00,000
2,21$,620,000
2,21$,620,000
-
NO AKUN
NA#A AKUN
1-1100 CASH IN BANK 1-1200 !ETT" CASH 1-1300 ACCOUNTS RECEIVABLE 1-1400 ALLO%ANCE FOR DOUBTFUL DEBT 1-1500 #ERCHANDI SE I NVENTOR" 1-1600 STORE SU!!LIES
NERACA SALDO DEBET
AJ!
KREDIT
DEBET
NSSD KREDIT
DEBET
326,355,000
-
3,640,000
-
KREDIT
32$,$$5,000
-
6,000,000
-
-
-
6,000,000
-
583,000,000
-
-
-
583,000,000
23,320,000
-
22,000,000
-
1,320,000
-
665,505,62$
-
-
-
665,505,62$
-
6,000,000
-
-
1,00,000
4,300,000
-
1-100 !RE!AID INSURANCE
12,500,000
-
-
850,000
11,650,000
-
1-1800 !RE!AID RENT
20,500,000
-
-
1,500,000
1$,000,000
-
1-1$00 !RE!AID TA&
1,000,000
-
-
1,000,000
-
-
1-1$10 !!N INCO#E
65,15,000
-
-
65,15,000
-
-
1-1$20 !RE!AID !!N
-
-
-
-
-
-
6$,600,000
-
-
-
6$,600,000
-
1-2100 E'UI!#ENT AT COST 1-2110 E'UI!#ENT ACCU# DE!
-
24,320,000
-
840,000
-
25,160,000
2-1100 ACCOUNTS !A"ABLE
-
526,130,000
-
-
-
526,130,000
2-1200 E&!ENSE !A"ABLE
-
-
-
,250,000
-
,250,000
2-1300 INCO#E TA& !A"ABLE
-
-
-
8$,541,40
-
8$,541,40
2-1400 !!N !A"ABLE
-
-
-
6,025,000
-
6,025,000
2-1500 !!N OUTCO#E
-
1,200,000
1,200,000
-
-
-
2-1600 DIVIDENT !A"ABLE
-
-
-
-
-
-
2-2100 BANK DANA#ON LOAN
-
305,000,000
-
-
-
305,000,000
3-1100 CA!ITAL STOCK
-
400,000,000
-
-
-
400,000,000
3-1200 RETAINED EARNING 3-1300 DIVIDEND 3-1400 INCO#E SU##AR" 4-1100 SALES 4-1200 SALES RETURN 5-1100 COST OF GOODS SOLD 5-1200 FREIGHT !AID
-
14,500,000
-
-
-
14,500,000
2,500,000
-
-
-
2,500,000
-
-
-
-
-
-
-
-
1,586,$00,000
-
-
-
1,586,$00,000
22,000,000
-
-
-
22,000,000
-
$82,064,31
-
-
-
$82,064,31
-
12,600,000
-
-
-
12,600,000
-
6-1000 ADVERTISING E&!ENSE
4,650,000
-
-
-
4,650,000
-
6-1100 TELE!HONE ( ELECTRICIT" E&!ENSE
,800,000
-
2,50,000
-
10,550,000
-
6-1200 STORE SU!!LIES E&!ENSE
4,50,000
-
1,00,000
-
6,450,000
-
6-1300 BAD DEBTS E&!ENSE
12,000,000
-
1,320,000
-
13,320,000
-
6-1400 DE!RECIATION E&!ENSE
16,500,000
-
840,000
-
1,340,000
-
6-1500 INSURANCE E&!ENSE
11,400,000
-
850,000
-
12,250,000
-
6-1600 RENT E&!ENSE
22,$00,000
-
1,500,000
-
24,400,000
-
6-100 %AGES ( SALARIES E&!ENSE
40,200,000
-
4,500,000
-
44,00,000
-
6-1800 OTHER O!ERATING E&!ENSE
10,550,000
-
-
-
10,550,000
-
8-1100 INTEREST REVENUE
-
,$00,000
-
4,000,000
-
11,$00,000
$-1100 INTEREST E&!ENSE
3,00,000
-
-
-
3,00,000
-
$-1200 BANK SERVICE CHARGE
,00,000
-
360,000
-
8,060,000
-
-
-
106,541,40
-
106,541,40
-
2,$5,$50,000
2,$5,$50,000
1$5,201,40
1$5,201,40
2,$$5,26,40
2,$$5,26,40
$-1300 INCO#E TA& E&!ENSE
-
-
-
6-1100 TELE!HONE ( ELECTRICIT" E&!ENSE 6-1200 STORE SU!!LIES E&!ENSE
,800,000
-
2,50,000
-
10,550,000
-
4,50,000
-
1,00,000
-
6,450,000
-
6-1300 BAD DEBTS E&!ENSE
12,000,000
-
1,320,000
-
13,320,000
-
6-1400 DE!RECIATION E&!ENSE
16,500,000
-
840,000
-
1,340,000
-
6-1500 INSURANCE E&!ENSE
11,400,000
-
850,000
-
12,250,000
-
6-1600 RENT E&!ENSE
22,$00,000
-
1,500,000
-
24,400,000
-
6-100 %AGES ( SALARIES E&!ENSE
40,200,000
-
4,500,000
-
44,00,000
-
6-1800 OTHER O!ERATING E&!ENSE
10,550,000
-
-
-
10,550,000
-
8-1100 INTEREST REVENUE
-
,$00,000
-
4,000,000
-
11,$00,000
$-1100 INTEREST E&!ENSE
3,00,000
-
-
-
3,00,000
-
$-1200 BANK SERVICE CHARGE
,00,000
-
360,000
-
8,060,000
-
-
-
106,541,40
-
106,541,40
-
2,$5,$50,000
2,$5,$50,000
1$5,201,40
1$5,201,40
2,$$5,26,40
2,$$5,26,40
$-1300 INCO#E TA& E&!ENSE
-
LABA RUGI DEBET
-
NERACA KREDIT
DEBET
KREDIT
-
-
32$,$$5,000
-
-
-
6,000,000
-
-
-
583,000,000
-
-
-
-
23,320,000
-
-
665,505,62$
-
-
-
4,300,000
-
-
-
11,650,000
-
-
-
1$,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6$,600,000
-
-
-
-
25,160,000
-
-
-
526,130,000
-
-
-
,250,000
-
-
-
8$,541,40
-
-
-
6,025,000
-
-
-
-
-
-
-
-
-
-
-
305,000,000
-
-
-
400,000,000
-
-
-
14,500,000
-
-
2,500,000
-
-
-
-
-
-
1,586,$00,000
-
-
-
LABA RUGI DEBET
NERACA KREDIT
DEBET
KREDIT
-
-
32$,$$5,000
-
-
-
6,000,000
-
-
-
583,000,000
-
-
-
-
23,320,000
-
-
665,505,62$
-
-
-
4,300,000
-
-
-
11,650,000
-
-
-
1$,000,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6$,600,000
-
-
-
-
25,160,000
-
-
-
526,130,000
-
-
-
,250,000
-
-
-
8$,541,40
-
-
-
6,025,000
-
-
-
-
-
-
-
-
-
-
-
305,000,000
-
-
-
400,000,000
-
-
-
14,500,000
-
-
2,500,000
-
-
-
-
-
-
1,586,$00,000
-
22,000,000
-
-
-
$82,064,31
-
-
-
12,600,000
-
-
-
4,650,000
-
-
-
10,550,000
-
-
-
6,450,000
-
-
-
13,320,000
-
-
-
1,340,000
-
-
-
12,250,000
-
-
-
24,400,000
-
-
-
44,00,000
-
-
-
10,550,000
-
-
-
-
11,$00,000
-
-
3,00,000
-
-
-
8,060,000
-
-
-
106,541,40
-
-
-
1,2$,15,8
1,5$8,800,000
1,16,550,62$
1,3$6,$26,40
31$,624,222
-
-
31$,624,222
1,5$8,800,000
1,5$8,800,000
1,16,550,62$
1,16,550,62$
10,550,000
-
-
-
6,450,000
-
-
-
13,320,000
-
-
-
1,340,000
-
-
-
12,250,000
-
-
-
24,400,000
-
-
-
44,00,000
-
-
-
10,550,000
-
-
-
-
11,$00,000
-
-
3,00,000
-
-
-
8,060,000
-
-
-
106,541,40
-
-
-
1,2$,15,8
1,5$8,800,000
1,16,550,62$
1,3$6,$26,40
31$,624,222
-
-
31$,624,222
1,5$8,800,000
1,5$8,800,000
1,16,550,62$
1,16,550,62$
!T ADI JA"A GENERAL JOURNAL DECE#BER 2012 ) I* R+./ DATE
INVOICE NO 31 B#&II01
DESCRI!TION
D
C7
R $AS& IN BAN%
1-1100
3,640,000
BAN% SER'I$E $&ARE
$-1200
360,000
INTEREST RE'ENUE
B#&II02
!
STORE SUPPLIES E@PENSE STORE SUPPLIES RENT E@PENSE PREPAID RENT INSURAN$E E@PENSE PREPAID INSURAN$E
8-1100 6-1200
4,000,000 1,00,000
1-1600 6-1600
1,00,000 1,500,000
1-1800 6-1500 1-100
1,500,000 850,000 850,000
!T ADI JA"A GENERAL JOURNAL DECE#BER 2012 ) I* R+./ DATE
INVOICE NO 31 B#&II01
!
DESCRI!TION $AS& IN BAN%
1-1100
3,640,000
BAN% SER'I$E $&ARE
$-1200
360,000
8-1100
STORE SUPPLIES E@PENSE
6-1200
STORE SUPPLIES
4,000,000 1,00,000
1-1600
RENT E@PENSE
6-1600
PREPAID RENT
1,00,000 1,500,000
1-1800
INSURAN$E E@PENSE
6-1500
PREPAID INSURAN$E
1,500,000 850,000
1-100
BAD DEBTS E@PENSE
6-1300
850,000 1,320,000
ALLOAN$E *OR DOUBT*UL DEB 1-1400
B#&II03
6-1400
DEPRE$IATION E@PENSE EUIPMENT A$$UM DEP
1,320,000 840,000
1-2110
840,000
6-100
4,500,000
TELEP&ONE > ELE$TRI$IT E@PENSE 6-1100
2,50,000
AES > SALARIES E@PENSE E@PENSE PAABLE
B#&II04
C7
R
INTEREST RE'ENUE
B#&II02
D
2-1200
PPN OUT$OME
2-1500
,250,000 1,200,000
PPN PAABLE
2-1400
6,025,000
PPN IN$OME
1-1$10
65,15,000
IN$OME TA@ E@PENSE
$-1300
106,541,40
PREPAID TA@
1-1$00
1,000,000
IN$OME TA@ PAABLE
2-1300
8$,541,40
TOTAL 99999999
1$5,201,40
1$5,201,40
RECA!ITULATION DEBIT
KREDIT
ACC NO TOTAL
ACC NO
TOTAL
TOTAL
TOTAL
PT ADI JAA PRO&IT AND LO"" DE$EMBER 31, 2012 KETERAN!AN REVEN#E S! S! Rt./
Rp
Rp
1,586,900,000 22,000,000 (#) Nt S!
CO"T O& !OOD" "OLD $ot o oo So! *t P $ot o oo So! Gross Profit
1,564,900,000
982,064,371 12,600,000 (F) 994,664,371 (#) 570,235,629
E9PEN"E" OPERATIN! E9PEN"E At/ E:;/ T!;o/ > E!-t-t< :;/ Sto S.;;! E:;/ B Dt E:;/ D;-to/ E:;/ I/./- E:;/ R/t E:;/ > S! E:;/ Ot O;t/ E:;/ S. Tot! O;t/ Nt Pot
4,650,000 10,550,000 6,450,000 13,320,000 17,340,000 12,250,000 24,400,000 44,700,000 10,550,000 (F)
OT5ER REVEN#E !AIN" I/tt R/. Tot! Ot R/.
11,900,000
OT5ER E9PEN"E" LO""E" I/tt E:;/ B/= S- $ Tot! Ot E:;/
3,700,000 8,060,000
EARNING BEFORE TAX
In+. Ta; E;p.n. EARNING/NET INCOME
144,210,000 (#) 426,025,629
11,900,000 (F)
11,760,000 (#) 26,16%,62* 106,%1,07 (#) '1*,62,222
106,541,407 319,624,222
106,541,407
PT ADI JAYA
Retained Earning, 1 Desember 2012 Penambahan : Laba tahun berjalan Pengurangan : Diidend Retained Earning, 31 Desember 2012
BALANCE Rp
14,500,000 319,624,222
2!,500,000 306,624,222
PT ADI JAYA BALANCE "5EET DECEMBER '1, 2012 A""ET"
LIA DE"CRIPTION
Cu.n/ A./ $ / B/= Ptt< $
BALANCE Rp
DE"CRIPTION
Rp
Rp
329,995,000 6,000,000
Cu.n/ Lia3i4i/i. A--o./t P<! E:;/ P<!
526,130,000 7,250,000
A--o./t R-!
583,000,000
I/-o T: P<!
89,541,407
A!!o/- o Do.t.! Dt
(23,320,000)
PPN P<!
M-/ I//to< Sto S.;;! P; I/./-
665,505,629 4,300,000 11,650,000
P; R/t
19,000,000
P; PPN
0
Tot! $./t At
Tot! $./t L!t Ln> T.+ Lia3i4i/i. B/= D/o/ Lo/ 1,%*6,1'0,62*
69,600,000
EG.;/t A--..!to/ D;-to/ Tot! *: At TOTAL A""ET"
Rp
62),*6,07
'0%,000,000
706,62,222 1,60,%70,62*
E?ui/@ $;t! Sto-=
400,000,000
Rt/ E//
306,624,222
(25,160,000) ,0,000 1,60,%70,62*
0
ILITY AND E=#ITY BALANCE
305,000,000
Tot! Lo/ T L!t
&i;.- A./ EG.;/t
6,025,000
Tot! EG.t< TOTAL LIABILITIE" E=#ITY
ILITY AND E=#ITY BALANCE Rp
62),*6,07
'0%,000,000
706,62,222 1,60,%70,62*
PT ADI JAA CA"5 &LO REPORT DECE#BER 31, 2012 (I/ R.;)
KETERAN!AN AR#" KA" DARI AKTIVITA" OPERA"I P// P!// P// D B/= M P</ =; Po= P</ PPN P<! P</ $t= Bo. P</ E:;/ P<! P!/ P!/=;/ To=o P</ D/ P<! P</ P!/ To=o
Rp
1,047,500,000 2,140,000 (759,495,000) (4,200,000) (850,000) (8,600,000) (800,000) (4,500,000) (450,000)
"ALDO Rp
PT ADI JAA CA"5 &LO REPORT DECE#BER 31, 2012 (I/ R.;)
KETERAN!AN AR#" KA" DARI AKTIVITA" OPERA"I P// P!// P// D B/= M P</ =; Po= P</ PPN P<! P</ $t= Bo. P</ E:;/ P<! P!/ P!/=;/ To=o P</ D/ P<! P</ P!/ To=o
Rp
1,047,500,000 2,140,000 (759,495,000) (4,200,000) (850,000) (8,600,000) (800,000) (4,500,000) (450,000) 270,745,000
Arus Kas Bersih dari Aktivitas Operasi
AR#" KA" DARI AKTIVITA" INVE"TA"I P</ Ut/ B/=
"ALDO Rp
(15,000,000)
Arus Kas Bersih dari Aktivitas Investasi
(15,000,000)
%/=/ B % / t =
2%%,7%,000
% / t = ; ! ;o
80,250,000
% / t = ; = ;o
''%,**%,000
#
329,995,000 6,000,000 335,995,000
NS A%AL NO AKUN NA#A AKUN
DEBET
NS A
KREDIT
DEBET
1-1100
CASH IN BANK
68,550,000
32$,$$5,000
1-1200
!ETT" CASH
11,00,000
6,000,000
1-1300
ACCOUNTS RECEIVABLE
83$,300,000
583,000,000
1-1400
ALLO%ANCE FOR DOUBTFUL DEBT
1-1500
#ERCHANDISE INVENTOR"
1-1600
STORE SU!!LIES
1-100
14,000,000
-
600,000,000
665,505,62$
5,200,000
4,300,000
!RE!AID INSURANCE
12,500,000
11,650,000
1-1800
!RE!AID RENT
20,500,000
1$,000,000
1-1$00
!RE!AID TA&
1,000,000
-
1-1$10
!!N INCO#E
-
1-1$20
!RE!AID !!N
-
1-2100
E'UI!#ENT AT COST
1-2110
E'UI!#ENT ACCU# DE!
2-1100
ACCOUNTS !A"ABLE
2-1200
E&!ENSE !A"ABLE
2-1300
INCO#E TA& !A"ABLE
2-1400
!!N !A"ABLE
2-1500
!!N OUTCO#E
2-1600
DIVIDENT !A"ABLE
2-2100
6$,600,000
6$,600,000 24,320,000
-
568,00,000
-
8,600,000
-
4,200,000
-
4,500,000
-
BANK DANA#ON LOAN
320,000,000
-
3-1100
CA!ITAL STOCK
400,000,000
-
3-1200
RETAINED EARNING
14,500,000
-
3-1300
DIVIDEND
3-1400
INCO#E SU##AR"
4-1100
SALES
4-1200
SALES RETURN
5-1100
COST OF GOODS SOLD
5-1200
FREIGHT !AID
6-1000
2,500,000
2,500,000 852,$00,000
22,000,000
3$5,820,000
$82,064,31
12,600,000
12,600,000
ADVERTISING E&!ENSE
3,800,000
4,650,000
6-1100
TELE!HONE ( ELECTRICIT" E&!ENSE
,800,000
10,550,000
6-1200
STORE SU!!LIES E&!ENSE
4,50,000
6,450,000
6-1300
BAD DEBTS E&!ENSE
12,000,000
13,320,000
6-1400
DE!RECIATION E&!ENSE
16,500,000
1,340,000
6-1500
INSURANCE E&!ENSE
11,400,000
12,250,000
6-1600
RENT E&!ENSE
22,$00,000
24,400,000
6-100
%AGES ( SALARIES E&!ENSE
40,200,000
44,00,000
6-1800
OTHER O!ERATING E&!ENSE
10,100,000
10,550,000
8-1100
INTEREST REVENUE
$-1100
INTEREST E&!ENSE
2,200,000
3,00,000
$-1200
BANK SERVICE CHARGE
,00,000
8,060,000
$-1300
INCO#E TA& E&!ENSE JU#LAH
,$00,000
-
11$,326,36 2,21$,620,000
2,21$,620,000
3,008,511,36
-
-
