Kode WP :
TB-1
PT BINA CITRA PESONA Working Trial Balance - - - - Rekening Neraca 31-12-2004
REKENING AKTIVA : 101 102 103 105 106 109 110 111 112 113 115 … …
Kas - Bank Ganesha Kas - Bank Dago Kas Kecil Piutang Dagang Cadangan Kerugian Piutang Persediaan Barang Asuransi Dibayar Dimuka Sewa Dibayar Dimuka Persediaan Supplies Kantor Persediaan Peralatan Kecil Surat-surat Berharga Aktiva Tetap Akumulasi Depresiasi
A-1 A-3 A-6 B-1 B-5 C-1 D-1 D-3 D-4 D-5 E-1 F-1 F-1
508,290,000 78,950,000 1,000,000 256,250,000 (24,500,000) 1,046,510,000 89,924,000 2,500,000 9,024,000 5,952,000 582,000,000 2,144,400,000 (504,478,000)
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
678,830,000 10,530,000 1,000,000 249,722,000 (22,650,000) 1,559,604,000 62,876,000 10,000,000 12,250,000 9,500,000 852,280,000 2,210,432,000 (633,322,000)
Rp
4,195,822,000
Rp
5,001,052,000
Rp Rp Rp Rp Rp Rp Rp Rp
228,226,000 61,936,000 40,606,000 19,000,000 25,000,000 46,672,000
Rp Rp Rp Rp Rp Rp Rp Rp
442,272,000 52,108,000 26,926,000 21,250,000 31,450,000 250,000,000 40,000,000
Rp
421,440,000
Rp
Rp Rp Rp Rp Rp
1,850,000,000 1,106,054,000 515,142,500 (25,000,000) 328,185,500
Jumlah Modal
Rp
Jumlah Utang dan Modal
Rp
Utang Dagang Utang PPh Karyawan Utang Gaji dan Upah Utang Pajak Bumi dan Bangunan Utang Bunga Utang Deviden Utang Wesel Jangka Pendek Utang PPh Perusahaan
G-1 H-1 H-2 H-4 I-1 H-3 I-1 H-6
Jumlah Utang MODAL : 501 505 601 605 …
Per Buku 31-12-04
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Jumlah Aktiva UTANG : 301 302 303 304 305 306 308 307
Per Audit 31-12-04
INDEKS
Modal Saham Agio Saham Laba Ditahan Deviden Laba Berjalan
J-1 J-1 K-1 K-1, H-3 TB-2
Per Audit 31-12-04
PENYESUAIAN Debit
Rp
1,680,000
Kredit Rp
150,000
2
Rp Rp
160,000 1,680,000
3
Rp
5,300,000
4
1
1
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
678,680,000 10,530,000 840,000 248,042,000 (20,970,000) 1,554,304,000 62,876,000 10,000,000 12,250,000 9,500,000 852,280,000 2,210,432,000 (633,322,000)
Rp
Reklasifikasi Debit
Laporan Keuangan 31-12-04
Kredit
Rp
690,050,000
Rp Rp
227,072,000 1,554,304,000
Rp
94,626,000
Rp Rp Rp
852,280,000 2,210,432,000 (633,322,000)
4,995,442,000
Rp
4,995,442,000
Rp Rp Rp Rp Rp Rp Rp Rp
446,322,000 61,532,500 62,013,500 26,926,000 21,250,000 31,450,000 250,000,000 40,444,600
Rp
446,322,000
Rp
171,722,000
Rp Rp Rp
31,450,000 250,000,000 40,444,600
864,006,000
Rp
939,938,600
Rp
939,938,600
Rp Rp Rp Rp Rp
1,850,000,000 1,106,054,000 818,328,000 (31,450,000) 394,114,000
Rp Rp Rp Rp Rp
1,850,000,000 1,106,054,000 818,328,000 (31,450,000) 312,571,400
Rp Rp
1,850,000,000 1,106,054,000
Rp
1,099,449,400
3,774,382,000
Rp
4,137,046,000
Rp
4,055,503,400
Rp
4,055,503,400
4,195,822,000
Rp
5,001,052,000
Rp
4,995,442,000
Rp
4,995,442,000
Rp Rp Rp
Rp
Rp
81,542,600
Rp
83,222,600
Rp
4,050,000 9,424,500 62,013,500
444,600
83,222,600
5 6 6
7
Diperiksa oleh Reviewed by
Dibuat oleh Prepared by JPR 31-01-2005
Sumber source
B-1
Kode WP :
TB-2
PT BINA CITRA PESONA Working Trial Balance - - - - Rekening Rugi-Laba 31-12-2004
REKENING PENDAPATAN : 701 Penjualan 703 Retur dan Potongan Penjualan Penjualan Bersih
Per Audit 31-12-04
INDEKS
Per Buku 31-12-04
Debit
Kredit
Rp Rp Rp
4,224,748,000 (98,028,000) 4,126,720,000
Rp Rp Rp
4,848,500,000 (53,060,000) 4,795,440,000
Harga Pokok Penjualan Laba Kotor Penjualan
Rp Rp
2,406,212,000 1,720,508,000
Rp Rp
2,836,566,000 1,958,874,000
Rp
5,300,000
Beban-Beban Operasi : 820 Beban Gaji dan Upah 821 Beban PPh Karyawan 822 Beban Depresiasi 823 Beban Sewa 824 Beban Supplies Kantor 825 Beban Peralatan Kecil 826 Beban Iklan 827 Beban Asuransi 828 Beban Reparasi dan Pemeliharaan 829 Beban Pajak Bumi dan Bangunan 830 Beban Listrik dan Telepon 831 Fee Konsultan 832 Beban lain-lain 833 Kerugian Piutang 834 Kerugian Angkut Penjualan Jumlah Beban Operasi Laba Bersih Operasi
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
765,318,000 66,946,000 121,556,000 7,500,000 14,610,000 4,724,000 25,260,000 45,850,000 24,048,000 29,586,000 20,504,000 22,500,000 12,228,000 20,500,000 67,484,000 1,248,614,000 471,894,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
892,800,000 96,816,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 17,290,000 23,750,000 604,000 19,850,000 56,300,000 1,403,724,000 555,150,000
Rp Rp
Rp
BEBAN : 801
PENDAPATAN DAN (BEBAN) LAIN-LAIN : 901 Beban Bunga 910 Laba (Rugi) Penjualan Investasi 920 Pendapatan Investasi 930 Laba (Rugi) Penjualan Aktiva Tetap 950 Pendapatan Lain-lain dan Penyesuaian Penyesuaian Jumlah Pendapatan Lain-lain Laba Bersih Sebelum Pajak Pajak Penghasilan LABA BERSIH (TB-1)
Per Audit 31-12-04
PENYESUAIAN
Reklasifikasi Debit
Laporan Keuangan 31-12-04
Kredit
Rp Rp Rp
4,848,500,000 (53,060,000) 4,795,440,000
Rp Rp Rp
4,848,500,000 (53,060,000) 4,795,440,000
4
Rp Rp
2,841,866,000 1,953,574,000
Rp Rp
2,841,866,000 1,953,574,000
62,830,000 8,608,000
6
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
955,630,000 105,424,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 21,340,000 23,750,000 914,000 19,850,000 56,300,000 1,479,522,000 474,052,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
955,630,000 105,424,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 21,340,000 23,750,000 914,000 19,850,000 56,300,000 1,479,522,000 474,052,000
6
4,050,000
5
Rp
160,000
3
Rp
150,000
2
Rp Rp Rp Rp
(45,000,000) 24,686,000 15,270,000 24,720,000
Rp Rp Rp Rp
(55,000,000) 16,688,000 37,276,000
Rp Rp Rp Rp
(55,000,000) 16,688,000 37,276,000
Rp Rp Rp Rp
(55,000,000) 16,688,000 37,276,000
Rp Rp Rp
(4,100,000) 23,776,000 495,670,000
Rp Rp Rp
(1,036,000) 554,114,000
Rp Rp Rp
(1,036,000) 473,016,000
Rp Rp Rp
(1,036,000) 473,016,000
Rp
167,484,500
Rp
160,000,000
Rp
444,600
Rp
160,444,600
Rp
160,444,600
Rp
328,185,500
Rp
394,114,000
Rp
81,542,600
Rp
312,571,400
Rp
312,571,400
7
Diperiksa oleh Reviewed by
Dibuat oleh Prepared by JPR 31-01-2005
Sumber source
B-2
