PT Adijaya (Eva)

CASH
DATE EVIDENCE DISCRIPTION Ref

NUMBER
Dec 4 BKM-XII- Pelunasan faktur F-AJ/21

01
2012 14 BKM-XII-02 Pelunasan faktur F-AJ/41
15 AJ-KN-01 Nota Kontan
16 BKM-XII-03 Pelunasan Faktur F-AJ/33

21BKM-XII-04Piutang yang terhapuskan
24 BKM-XII-05 Pelunasan faktur F-AJ/22
CASH RECEIPT JOURNAL
Dr Cr
MISCELLAN
Cash In Bank SALES DISCOUNT ACC. RECEIVABLES
ACC.NUM
Rp170,500,000 ###
Rp171,600,000 ###
Rp180,400,000 (4-1100)
(1-1910)
Rp327,800,000 ###
Rp 8,000,000 (1-1400)
Rp189,200,000 ###
### ###
(1-1100) (1-1300)
Recapitulation
Debit
Acc. Num Total
1-1100 ###
###
1
Page: 1
Cr
MISCELLANEOUS
ACCOUNTS TOTAL
Sales Rp 164,000,000
PPN Outcome Rp 16,400,000
Allowance For Bad De Rp 8,000,000
Recapitulation
Credit
Acc. Num Total
1-1300 Rp859,100,000
1-1400 Rp 8,000,000
1-1910 Rp 16,400,000
4-1100 Rp164,000,000
###
Sales Jour
DATE INVOICE DISCRIPTION Term

NUMBER
Dec 7 F-AJ/41 Toko Indah N/30

2012 19 F-AJ/42 Toko Diana N/30
28 F-AJ/43 Toko Pesona N/30
Sales Journal
Dr Cr
Cost Of Good Sold/
Account Receivables Marchandise SALES Freight Collected
Rp 195,800,000 ### ###

Rp 123,200,000 Rp 92,000,000 ###
Rp 308,000,000 ### ###
### ### ###

(1-1300) (4-1100)
REKAPITULASI
Debet Credit
Acc.Num Total Acc. Num Total
1-1300 ### 2-1500 Rp57,000,000
4-1100 ###
### ###
2
Page 1
PPN Outcome
###
###
###
###
(2-1500)
INVOICE
DATE DISCRIPTION
NUMBER
Dec 3 BKK-101 Pembayaran gaji karyawan bulan november

###
6 BKK-102 Pelunasan faktur F/PM-123
9 BKK-103 Pelunasan faktur F/E-375
17 BKK-104 Pembayaran PPN untuk bulan november
18 BKK-105 Pembayaran devidend terutang
20 BKK-106 Pelunasan faktur F/PM-135
23 BKK-107 Pelunasan faktur F/T-0609
30 BKK-108 Pembayaran angsuran jangka panjang dan tambahan bu
PT Sport
CASH DISBURSEMENT JOURNAL
Desember, 2008
Dr
CHEQUE OTHERS
Ref ACCOUNTS
NUMBER ACC.
PAYABLES ACCOUNT
NUM
Expense Payable (2-1200)
###
###
PPN Payable (2-1400)
Devidend Payable (2-1600)
###
###
an tambahan bungan Danamon Bank Loan (2-2100
Interest Expense (9-1100)
###
(2-1100)
AL
Cr
S OTHERS
ACC.
TOTAL ACCOUNTS TOTAL
NUM
###
###
###
###
###
###
Recapitulation
Debit Credit
Acc. Num Total Acc. Num Total
1-1100 Rp789,695,000
2-1100 Rp 759,495,000
2-1200 Rp 5,000,000
2-1400 Rp 4,200,000
2-1600 Rp 4,500,000
2-2100 Rp 15,000,000
9-1100 Rp 1,500,000
Rp 789,695,000 Rp 789,695,000
3
Page:1
CASH IN BANK
Rp5,000,000
###
###
Rp4,200,000
Rp4,500,000
###
###
###
###
(1-1100)
Purchase Journ
DATE INVOICE DISCRIPTION POS REF

NUMBER
Dec 11 F/PM-135 PT Pena Mas

2012 22 E-75 PT Esa
29 T-2205 CV Tirta
Purchase Journal
4
Page:1
Dr Cr
FREIGHT PAID PPN Income MERCHANDISE ACC. PAYABLES
INVENTORY
Rp 19,160,000 Rp191,600,000 ###
Rp 25,410,000 Rp254,100,000 ###
Rp 22,420,000 Rp224,200,000 ###
### ### ###

(2-1500) (1-1500) (2-1100)
Recapitulation
Debit Credit
1-1500 ### 2-1100 ###
2-1500 Rp 66,990,000
### ###
GENERAL JOURNAL
DATE EVIDENCE DISCRIPTION POS REF

NUMBER
Dec 8 F-AJ/41 Sales R&A (4-1200)
2012 PPN Outcome (2-1500)
A/R (1-1300)
Merchandise Inventory (1-1500)

Cost Of Good Sold (5-1100)
12 PT Pena MasAccount Payable (2-1100)

Merchandise Inventory(1-1500)
PPN Income (1-1910)
15 AJ-KN-01 Cost Of Good Sold (5-1100)

Merchandise Inventory (1-1500)
RNAL
5
Page:1
DEBIT CREDIT
###
Rp 2,200,000
1-1300) Rp24,200,000
###
5-1100) Rp18,000,000
###
1-1500) Rp18,150,000
1-1910) Rp 1,815,000
###
1-1500) ###
Recapitulation
Debit Credit
2-1100 Rp19,965,000 1-1300 Rp 24,200,000
2-1500 Rp 2,200,000 1-1500 ###
4-1200 Rp22,000,000 19100 Rp 1,815,000
5-1100 ###
### ###
Petty Cash Book
Date EVIDENCE DISCRIPTION

NUMBER
Dec 3 PC12-01 Pembuatan brosur untuk iklan

### 5 PC12-02 rekening telepon dan listrik
10 PC12-03 Pembelian perlengkapan toko
26 PC12-04 Perbaikan atap toko yang rus
Petty Cash Book
6
DEBIT
ACC.N CREDIT
ACCOUNT UM TOTAL
Advertising Expense Rp 850,000 Rp 850,000

Expense Payable Rp3,600,000 ###
Office Supplies Rp 800,000 Rp 800,000
Other Operational Expense Rp 450,000 Rp 450,000
### ###
SUBSIDIARY LEDGER OF ACCOUNT RECE
Account Name : Toko Diana

DATE DESCRIPTION REF DEBIT
Dec Balanced v
2012 3 Receipt Journal 01
19 Sales Journal 01 Rp 123,200,000
Account Name : Toko Indah

Dec Balanced v
2012 7 Sales Journal 01 Rp 195,800,000
8 General Journal 01
14 Receipt Journal 01
16 Receipt Journal 01
Account Name : Toko Pesona

Dec Balanced v
Account Name : Toko Mulia

Dec Balanced v
2012
ACCOUNT RECEIVABLE OF BALANCE
NO CREDITOR DEBIT
F-AJ/21 Toko Diana Rp 123,200,000
F-AJ/22 Toko Pesona Rp 308,000,000
F-AJ/28 Toko Mulia Rp 151,800,000
###
OF ACCOUNT RECEIVABLE SUBS
No : F-AJ/21 Account Name : PT E

BALANCE
CREDIT DATE
DEBIT CREDIT
### Dec
### Rp - 2012 9
### 22
Account Name : CV T
DATE
No : F-AJ/33
BALANCE Dec
CREDIT
DEBIT CREDIT 2012 23
### 29
###
### ###
### ###
### Rp -
Account Name : PT Pen

No : F-AJ/22
DATE
BALANCE
CREDIT
DEBIT CREDIT Dec
### 2012 6
### Rp - 11
### 12
20
No : F-AJ/28 ACCOUNT PAY

BALANCE
CREDIT
CREDIT
DEBIT CREDIT NO
### F/E-375
F/T-0609
SUBSIDIARY LEDGER OF ACCOUNT PAYABLE
ccount Name : PT Esa

DESCRIPTION REF DEBIT CREDIT
Balanced v
Payment Journal 01 Rp 262,900,000
Purchases Journal 01 Rp279,510,000
count Name : CV Tirta

Balanced v
Payment 01 Rp 225,500,000
unt Name : PT Pena Mas

Balanced v
General Journal 01 Rp 19,965,000
ACCOUNT PAYABLE OF BALANCE

DEBITOR CREDIT
PT ESA Rp 279,510,000
CV TIRTA Rp 246,620,000
Rp526,130,000
OUNT PAYABLE
No : F/E-375
BALANCE
DEBIT CREDIT
###
Rp -
###
No : F/T-0609
BALANCE
DEBIT CREDIT
###
Rp -
###
No : F/PM-123
BALANCE
DEBIT CREDIT
Rp80,300,000
Rp -
###
###
Rp -
PT ADI
Marchandise
TV LE
DEC-2
fifo
Evidence Purchase
Date Description
Number Unit Prize
Dec 1 501LED Persediaan Awal
2012
7 Sales ( Toko Indah)
8 Sales Return ( toko Indah)
11 Purchases ( PT Pena Mas) 11 Rp 10,100,000.00
12 Purchase Return ( PT Pena Mas) -1 Rp 10,100,000.00
15 Sales
19 Sales ( Toko Diana)
22 Purchase ( PT Esa) 13 Rp 10,200,000.00
28 Sales ( Toko Pesona)

29 Purchase ( CV Tirta) 12 Rp 10,800,000.00
PT ADI
Merchandise
TV LC
Dec, 2
FIFO
;. Evidence Purchase
Description
Number Unit Prize
Dec 1 60ILCD Persediaan Awal
2012
7 Sales ( Toko Indah)
8 Sales Return( Toko Indah)
11 Purchases ( PT Pena Mas) 10 Rp 8,050,000.00
12 Purchase Return ( PT Pena Mas) -1 Rp 8,050,000.00
15 Sales
19 Sales ( Toko Diana)
22 Purchase (PT Esa) 15 Rp 8,100,000.00

28 Sales ( Toko Pesona)
29 Purchase ( CV Tirta) 11 Rp 8,600,000.00

PT ADIJAYA
Marchandise Inventory
TV LED
DEC-2012
Purchase Sales Balance

Amount Unit Prize Amount Unit
40
9 Rp 10,000,000.00 Rp 90,000,000.00 31
-1 Rp 10,000,000.00 Rp (10,000,000.00) 32
32
Rp 111,100,000.00 11
32
Rp (10,100,000.00) 10
25
7 Rp 10,000,000.00 Rp 70,000,000.00 10
19
6 Rp 10,000,000.00 Rp 60,000,000.00 10
19
10
Rp 132,600,000.00 13
4
10
15 Rp 10,000,000.00 Rp 150,000,000.00 13
4
10
13
Rp 129,600,000.00 12
PT ADIJAYA
Merchandise Inventory
TV LCD
Dec, 2012
Purchase Sales Balance

Amount Unit Prize Amount Unit
25
7 Rp 8,000,000.00 Rp 56,000,000.00 18
-1 Rp 8,000,000.00 Rp (8,000,000.00) 19
19
Rp 80,500,000.00 10
19
Rp (8,050,000.00) 9
11
8 Rp 8,000,000.00 Rp 64,000,000.00 9
7
4 Rp 8,000,000.00 Rp 32,000,000.00 9
7
9
Rp 121,500,000.00 15
7 Rp 8,000,000.00 Rp 56,000,000.00
3 Rp 8,050,000.00 Rp 24,150,000.00 6
15
6
15
Rp 94,600,000.00 11
Page : 01
Balance
Prize Amount
Rp 10,000,000.00 Rp 400,000,000.00
Rp 10,000,000.00 Rp 310,000,000.00
Rp 10,000,000.00 Rp 320,000,000.00
Rp 10,000,000.00 Rp 320,000,000.00
Rp 10,100,000.00 Rp 111,100,000.00
Rp 10,000,000.00 Rp 320,000,000.00
Rp 10,100,000.00 Rp 111,100,000.00
Rp 10,000,000.00 Rp 250,000,000.00
Rp 10,100,000.00 Rp 101,000,000.00
Rp 10,000,000.00 Rp 190,000,000.00
Rp 10,100,000.00 Rp 101,000,000.00
Rp 10,000,000.00 Rp 190,000,000.00
Rp 10,100,000.00 Rp 101,000,000.00
Rp 10,200,000.00 Rp 132,600,000.00
Rp 10,000,000.00 Rp 40,000,000.00
Rp 10,100,000.00 Rp 101,000,000.00
Rp 10,200,000.00 Rp 132,600,000.00
Rp 10,000,000.00 Rp 40,000,000.00
Rp 10,100,000.00 Rp 101,000,000.00
Rp 10,200,000.00 Rp 132,600,000.00
Rp 10,800,000.00 Rp 129,600,000.00
Page : 01
Balance
Prize Amount
Rp 8,000,000.00 Rp 200,000,000.00
Rp 8,000,000.00 Rp 144,000,000.00
Rp 8,000,000.00 Rp 152,000,000.00
Rp 8,000,000.00 Rp 152,000,000.00
Rp 8,050,000.00 Rp 80,500,000.00
Rp 8,000,000.00 Rp 152,000,000.00
Rp 8,050,000.00 Rp 72,450,000.00
Rp 8,000,000.00 Rp 88,000,000.00
Rp 8,050,000.00 Rp 72,450,000.00
Rp 8,000,000.00 Rp 56,000,000.00
Rp 8,050,000.00 Rp 72,450,000.00
Rp 8,000,000.00 Rp 56,000,000.00
Rp 8,050,000.00 Rp 72,450,000.00
Rp 8,100,000.00 Rp 121,500,000.00
Rp 8,050,000.00 Rp 48,300,000.00
Rp 8,100,000.00 Rp 121,500,000.00
Rp 8,050,000.00 Rp 48,300,000.00
Rp 8,100,000.00 Rp 121,500,000.00
Rp 8,600,000.00 Rp 94,600,000.00
PT ADIJAYA
TRIAL BALANCE
31-Dec-12
No. Description
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance of Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1910 PPN Income
1-2100 Equipment at Cost
1-2110 Equiment Acc.Depreciation
2-1100 Accounts Payable
2-1910 Prepaid Tax
2-1500 PPN Outcome
2-2100 Danamon Bank Loan
3-1100 Stock Capital
3-1200 Retairned Earning
3-1300 Deviden
4-1100 Sales
4-1200 Sales R & A
5-1100 Cost Of Good Sold
5-1200 Freight Paid
6-1000 Advertising Expense
6-1100 Tel. & Elec Expense
6-1200 Store Supplies Expense
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Others Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
TOTAL
PT ADIJAYA
RIAL BALANCE
31-Dec-12
Debet Credit
Rp326,355,000.00
Rp 6,000,000.00
Rp583,000,000.00
Rp 22,000,000.00
Rp667,600,000.00
Rp 6,000,000.00
Rp 12,500,000.00
Rp 20,500,000.00
Rp 65,175,000.00
Rp 69,600,000.00
Rp 24,320,000.00
Rp 526,130,000.00
Rp 17,000,000.00
Rp 71,200,000.00
Rp 305,000,000.00
Rp 400,000,000.00
Rp 14,500,000.00
Rp 27,500,000.00
###
Rp 22,000,000
Rp 979,970,000
Rp 12,600,000
Rp 4,650,000
Rp 7,800,000
Rp 4,750,000
Rp 12,000,000
Rp 16,500,000
Rp 11,400,000
Rp 22,900,000
Rp 40,200,000
Rp 10,550,000
Rp 7,900,000
Rp 3,700,000
Rp 7,700,000
### ###
PT ADI JAYA
Adjusting Ent
31-Dec-12
Date
2008 31
December
31
31
31
31
PT ADI JAYA
Adjusting Entries
31-Dec-12
Account & Description Ref Debet
Cash In Bank 1-1100 Rp 3,640,000

Bank Service Charge 9-1200 Rp 360,000
Interest Revenue 8-1100
Supplies Expense 6-1200 Rp 1,700,000

Supplies 1-1600
Rent Expense 6-1600 Rp 1,500,000

Prepaid Rent 1-1800
Insurance Expense 6-1500 Rp 850,000

Prepaid Insurance 1-1700
Bad debt Expense 6-1300 Rp 1,320,000

Allowance For Doubt ful Debt 1-1400
Depreciation Expense 6-1400 Rp 840,000

Acc. Depr Of Equipment Jan-10
Wages & Salaries Expense 6-1700 Rp 4,500,000

Telephone & Electrik Expense 6-1100 Rp 2,750,000
Expense Payable 2-1200
PPN Outcome 2-1500 Rp 71,200,000

PPN Income 1-1910
PPN Payable 2-1400
Income tax expense 9-1300 Rp 53,710,000

Income tax payable 2-1300
Income Tax Payable 2-1300 Rp 17,000,000
prepaid tax 1-1900
Rp 159,370,000
7
Credit
Rp 4,000,000
Rp 1,700,000
Rp 1,500,000
Rp 850,000
Rp 1,320,000
Rp 840,000
Rp 7,250,000
Rp 65,175,000
Rp 6,025,000
Rp 53,710,000
Rp 17,000,000
Rp 159,370,000
PT ADI JAYA
LEDGER
31-Dec-12
Account Name :Cash In Bank

Date Description Ref Debet
Dec 1 Balance v
2012 31 Receipt Journal 01 ###
31 Disbursement Journal 03
31 Adjustment 07 Rp 3,640,000
Account Name :Petty Cash

Dec 1 Balance v
2012 31 Petty Cash 06
Account Name :Account Receiva

Dec 1 Balance v
31 General Journal 05
Account Name :Allowance For Doubtful Debt
Dec 1 Balance v
2012 31 receipt Journal 01
31 Adjustment 07
Account Name :Merchandise Inv

Dec 1 Balance v
2012 31 Purchase Journal 04 Rp 669,900,000
31 Sales Journal 02
31 general Journal 05
Account Name :Store Supplies

Dec 1 Balance v
2012 10 Petty Cash 06 Rp 800,000
31 Adjustment 07
Account Name :Prepaid Insuran

Dec 1 Balance v
2012 31 Adjustment 07
Account Name :Prepaid Rent

Dec 1 Balance v
Account Name :Prepaid Tax

Dec 1 Balance v
Account Name :PPN Income

Dec 31 Purchases Journal 04 Rp 66,990,000
2012 31 General Journal 05
31 Adjustment 07
Account Name :Equipment at Co
Dec 1 Balance v
2012
Account Name :Equipment Acc. Depreciation

Dec 1 Balance v
Account Name :Account Payable

Dec 1 Balance v
2012 31 Disbursement Expense03 Rp 759,495,000
31 Purchase Journal 04
12 General Journal 05 Rp 19,965,000
Account Name :Expense Payable

Dec 1 Balance v
2012 5 Petty Cash 06 Rp 3,600,000
31 Disbursement Journal 03 Rp 5,000,000
31 Adjustment 07
Account Name :Income Tax Paya

Dec 31 Adjustment 07
2012 31 Adjustment 07 Rp 17,000,000
Account Name :PPN Payable

Dec 1 Balance v
2012 31 Disbursement Journal 03 Rp 4,200,000
31 Adjustment 07
Account Name :PPN Outcome

Dec 31 Receipt Journal 01
2012 31 Sales Journal 02
31 General Journal 05 Rp 2,200,000
31 Adjustment 07 Rp 71,200,000
Account Name :Devidend Payabl
Dec 1 Balance v
Account Name :Bank Danamon

Dec 1 Balance v
Account Name :Capital Stock

Dec 1 Balance v
2012
Account Name :Reained Earning

Dec 1 Balance v
2012 31 Closing Entries 08 Rp 27,500,000
Account Name :Devidend

Dec 1 Balance v
2012 31 Closing Entries 08
Account Name :Sales

Dec 1 Balance v
31 Sales Journal 02
31 Closing Entries 08 ###
Account Name :Sales Return

Dec 31 General Journal 05 Rp 22,000,000
Account Name :Cost Of Goods S
Dec 1 Balance v
2012 31 General Journal 05 Rp 116,000,000
31 Closing Entries 08
Account Name :Freight Paid

Dec 1 Balance v
Account Name :Advertising Exp

Dec 1 Balance v
2012 31 Petty Cash 06 Rp 850,000
Account Name :Telephone & Electrik Expense
Dec 1 Balance v
2012 31 Adjustment 07 Rp 2,750,000
Account Name :Store Supplies Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 1,700,000
Account Name :Bad Debt Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 1,320,000
Account Name :Depreciation Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 840,000
Account Name :Insurance Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 850,000
Account Name :Rent Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 1,500,000
Account Name : Wages & Salaries Expense

Dec 1 Balance v
2012 31 Adjustment 07 Rp 4,500,000
Account Name : Other Operating Expense
Dec 1 Balance v
2012 31 Petty Cash 06 Rp 450,000
Account Name : Interest Revenue

Dec 1 Balance v
31 Closing Entries 08 Rp 11,900,000
Account Name : Interest Expense

Dec 1 Balance v
Account Name : Bank Servise Charge

Dec 1 Balance v
2012 31 Adjustment 07 Rp 360,000
Account Name : Income Tax Expense

Dec 31 Adjustment 07 Rp 53,710,000
Account Name : Income Summary

Dec 31 Closing Entries 08
2012 31 Closing Entries 08 Rp 244,280,000
PT ADI JAYA
LEDGER
31-Dec-12
No: 1-1100
Balance
Credit
Debet Credit
Rp 68,550,000
###
Rp 789,695,000 Rp326,355,000
Rp329,995,000
No: 1-1200
Balance
Credit
Debet Credit
Rp 11,700,000
Rp 5,700,000 Rp 6,000,000
No: 1-1300
Balance
Credit
Debet Credit
Rp839,300,000
Rp 859,100,000 Rp 19,800,000
Rp607,200,000
Rp 24,200,000 Rp583,000,000
No: 1-1400
Balance
Credit
Debet Credit
Rp 14,000,000
Rp 8,000,000 Rp 22,000,000
Rp 1,320,000 Rp 23,320,000
No: 1-1500
Balance
Credit
Debet Credit
Rp600,000,000
###
Rp 468,150,000 Rp801,750,000
Rp 134,150,000 Rp667,600,000
No: 1-1600
Balance
Credit
Debet Credit
Rp 5,200,000
Rp 6,000,000
Rp 1,700,000 Rp 4,300,000
No: 1-1700
Balance
Credit
Debet Credit
Rp 12,500,000
Rp 850,000 Rp 11,650,000
No: 1-1800
Balance
Credit
Debet Credit
Rp 20,500,000
Rp 1,500,000 Rp 19,000,000
No: 1-1900
Balance
Credit
Debet Credit
Rp 17,000,000
Rp 17,000,000 Rp -
No: 1-1910
Balance
Credit
Debet Credit
Rp 66,990,000
Rp 1,815,000 Rp 65,175,000
Rp 65,175,000 Rp -
No: 1-2100
Balance
Credit
Debet Credit
Rp 69,600,000
No: 1-2110
Balance
Credit
Debet Credit
Rp 24,320,000
Rp 840,000 Rp 25,160,000
No: 2-1100
Balance
Credit
Debet Credit
Rp 568,700,000
Rp190,795,000
Rp 736,890,000 Rp 546,095,000
Rp 526,130,000
No: 2-1200
Balance
Credit
Debet Credit
Rp 8,600,000
Rp 5,000,000
Rp -
Rp 7,250,000 Rp 7,250,000
No: 2-1300
Balance
Credit
Debet Credit
Rp 53,710,000 Rp 53,710,000
Rp 36,710,000
No: 2-1400
Balance
Credit
Debet Credit
Rp 4,200,000
Rp -
Rp 6,025,000 Rp 6,025,000
No: 2-1500
Balance
Credit
Debet Credit
Rp 16,400,000 Rp 16,400,000
Rp 57,000,000 Rp 73,400,000
Rp 71,200,000
Rp -
No: 2-1600
Balance
Credit
Debet Credit
Rp 4,500,000
Rp -
No: 2-2100
Balance
Credit
Debet Credit
Rp 320,000,000
Rp 305,000,000
No: 3-1100
Balance
Credit
Debet Credit
Rp 400,000,000
No: 3-1200
Balance
Credit
Credit
Debet Credit
Rp 14,500,000
Rp 13,000,000
Rp 374,550,000 Rp 361,550,000
No: 3-1300
Balance
Credit
Debet Credit
Rp 27,500,000
Rp 27,500,000 Rp -
No: 4-1100
Balance
Credit
Debet Credit
Rp 852,900,000
Rp 164,000,000 ###
Rp 570,000,000 ###
Rp -
No: 4-1200
Balance
Credit
Debet Credit
Rp 22,000,000
Rp 22,000,000 Rp -
No: 5-1100
Balance
Credit
Debet Credit
Rp395,820,000
Rp511,820,000
Rp979,970,000
Rp 979,970,000 Rp -
No: 5-1200
Balance
Credit
Debet Credit
Rp 12,600,000
Rp 12,600,000 Rp -
No: 6-1000
Balance
Credit
Debet Credit
Rp 3,800,000
Rp 4,650,000
Rp 4,650,000 Rp -
No: 6-1100
Balance
Credit
Debet Credit
Rp 7,800,000
Rp 10,550,000
Rp 10,550,000 Rp -
No: 6-1200
Balance
Credit
Debet Credit
Rp 4,750,000
Rp 6,450,000
Rp 6,450,000 Rp -
No: 6-1300
Balance
Credit
Debet Credit
Rp 12,000,000
Rp 13,320,000
Rp 13,320,000 Rp -
No: 6-1400
Balance
Credit
Debet Credit
Rp 16,500,000
Rp 17,340,000
Rp 17,340,000 Rp -
No: 6-1500
Balance
Credit
Debet Credit
Rp 11,400,000
Rp 12,250,000
Rp 12,250,000 Rp -
No: 6-1600
Balance
Credit
Debet Credit
Rp 22,900,000
Rp 24,400,000
Rp 24,400,000 Rp -
No: 6-1700
Balance
Credit
Debet Credit
Rp 40,200,000
Rp 44,700,000
Rp 44,700,000 Rp -
No: 6-1800
Balance
Credit
Debet Credit
Rp 10,100,000
Rp 10,550,000
Rp 10,550,000 Rp -
No: 8-1100
Balance
Credit
Debet Credit
Rp 7,900,000
Rp 4,000,000 Rp 11,900,000
Rp -
No: 9-1100
Balance
Credit
Debet Credit
Rp 2,200,000
Rp 3,700,000
Rp 3,700,000 Rp -
No: 9-1200
Balance
Credit
Credit
Debet Credit
Rp 7,700,000
Rp 8,060,000
Rp 8,060,000 Rp -
No: 9-1300
Balance
Credit
Debet Credit
Rp 53,710,000
Rp 53,710,000 Rp -
No: 3-1400
Balance
Credit
Debet Credit
### ###
###
Rp 374,550,000
Rp -
No Account
1-1100 Cash In Bank

1-1200 Petty Cash
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
2-1500 PPN Outcome
3-1300 Deviden
4-1100 Sales
4-1200 Sales R & A
5-1100 Cost Of Good Sold
5-1200 Freight Paid
6-1000 Advertising Expense
6-1100 Tel. & Elec Expense
6-1200 Store Supplies Expense
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Others Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
2-1200 Expense Payable

2-1400 PPN Payable
2-1300 Income Tax Payable
9-1300 Income Tax Expense
Trial Balance
Db Cr
Rp 326,355,000.00
Rp 6,000,000.00
Rp 583,000,000.00
ul Debt Rp 22,000,000.00
Rp 667,600,000.00
Rp 6,000,000.00
Rp 12,500,000.00
Rp 20,500,000.00
Rp 17,000,000.00
Rp 65,175,000.00
Rp 69,600,000.00
ciation Rp 24,320,000.00
Rp 526,130,000.00
Rp 71,200,000.00
Rp 305,000,000.00
Rp 400,000,000.00
Rp 14,500,000.00
Rp 27,500,000.00
###
Rp 22,000,000
Rp 979,970,000
Rp 12,600,000
Rp 4,650,000
Rp 7,800,000
Rp 4,750,000
Rp 12,000,000
Rp 16,500,000
Rp 11,400,000
Rp 22,900,000
Rp 40,200,000
Rp 10,550,000
Rp 7,900,000
Rp 3,700,000
Rp 7,700,000
2,957,950,000 2,957,950,000
PT ADI JAYA
Work Sheet
31-Dec-12
Adjusment
Db Cr
Rp 3,640,000
Rp 1,320,000
Rp 1,700,000
Rp 850,000
Rp 1,500,000
Rp 17,000,000
Rp 65,175,000
Rp 840,000
Rp 71,200,000
Rp 2,750,000
Rp 1,700,000
Rp 1,320,000
Rp 840,000
Rp 850,000
Rp 1,500,000
Rp 4,500,000
Rp 4,000,000
Rp 360,000
Rp 7,250,000
Rp 6,025,000
Rp 17,000,000 Rp 53,710,000
Rp 53,710,000
Rp 159,370,000 Rp 159,370,000
T ADI JAYA
ork Sheet
1-Dec-12
Adjusting Trial Balance
Db Cr
Rp 329,995,000
Rp 6,000,000
Rp 583,000,000
Rp 23,320,000
Rp 667,600,000
Rp 4,300,000
Rp 11,650,000
Rp 19,000,000
Rp -
Rp -
Rp 69,600,000
Rp 25,160,000
Rp 526,130,000
Rp -
Rp 305,000,000
Rp 400,000,000
Rp 14,500,000
Rp 27,500,000
Rp 1,586,900,000
Rp 22,000,000
Rp 979,970,000
Rp 12,600,000
Rp 4,650,000
Rp 10,550,000
Rp 6,450,000
Rp 13,320,000
Rp 17,340,000
Rp 12,250,000
Rp 24,400,000
Rp 44,700,000
Rp 10,550,000
Rp 11,900,000
Rp 3,700,000
Rp 8,060,000
Rp 7,250,000
Rp 6,025,000
Rp 36,710,000
Rp 53,710,000
Rp 2,942,895,000 Rp 2,942,895,000
Profit & loss
Db Cr
Rp 1,586,900,000
Rp 22,000,000
Rp 979,970,000
Rp 12,600,000
Rp 4,650,000
Rp 10,550,000
Rp 6,450,000
Rp 13,320,000
Rp 17,340,000
Rp 12,250,000
Rp 24,400,000
Rp 44,700,000
Rp 10,550,000
Rp 11,900,000
Rp 3,700,000
Rp 8,060,000
Rp 53,710,000
Rp 1,224,250,000 Rp 1,598,800,000
Rp 374,550,000
Rp 1,598,800,000 Rp 1,598,800,000
Page :01
Balance Sheet
Db Cr
Rp 329,995,000
Rp 6,000,000
Rp 583,000,000
Rp 23,320,000
Rp 667,600,000
Rp 4,300,000
Rp 11,650,000
Rp 19,000,000
Rp -
Rp -
Rp 69,600,000
Rp 25,160,000
Rp 526,130,000
Rp -
Rp 305,000,000
Rp 400,000,000
Rp 14,500,000
Rp 27,500,000
Rp 7,250,000
Rp 6,025,000
Rp 36,710,000
Rp 1,718,645,000 Rp 1,344,095,000
Rp 374,550,000
Rp 1,718,645,000 Rp 1,718,645,000
PT ADIJA
Income State
31-Dec-0
Sales
Sales Return and Allowance
Net Sales
CGS
Freigt Paid
Net Purchase
Gross Provit
Operating Expense:
*Sales Expense:
*Advertising Expense
* Store Supplies Expense
Total sales expense
*General & Administration expense:

*Insurance Expense
*Rent Expense
*Depreciation Expense
*Wages & Salaries Expense Expense
*Bad Debts Expense
*Electrick & Telephon
*Other Operating expense
Total general & administration expense
Total Operating Expense

Net Operating Income
Other Income:
*Interest Revenue
Other Expense:
*Bank Service Charge
*Interest Expense
Net Income Before Tax

Income Tax Expense
Net Income After Tax
PT ADIJAYA
ome Statement
31-Dec-08
Page :01
Rp 1,586,900,000
Rp 22,000,000
Rp1,564,900,000
Rp 979,970,000
Rp 12,600,000
Rp 992,570,000
Rp 572,330,000
Rp 4,650,000
Rp 6,450,000
Rp 11,100,000
Rp 12,250,000
Rp 24,400,000
Rp 17,340,000
Rp 44,700,000
Rp 13,320,000
Rp 10,550,000
Rp 10,550,000
Rp 133,110,000
Rp 144,210,000
Rp 428,120,000
Rp 11,900,000
Rp 11,900,000
Rp 8,060,000
Rp 3,700,000
Rp 11,760,000
Rp 140,000
Rp 428,260,000
Rp 53,710,000
Rp 374,550,000
(-)
(-)
(-)
(+)
(-)
PT ADI JA
Retained Earning
31-Dec-
PT Adija
Retained Earning Begining
Net Income Rp 374,550,00
Deviden Rp 27,500,00
Retained Earning Ending

PT ADI JAYA
Earning Statement
31-Dec-12
PT Adijaya
Rp 14,500,000.00
Rp 374,550,000.00
Rp 27,500,000.00 (-)
Rp 347,050,000.00
(+)
Rp 361,550,000.00
PT ADI JAYA
Balance Sheet
31-Dec-14
Current Assets
1-1100 Cash In Bank
1-1200 Petty Cash
1-1800 Prepaid Rent
Fixed Assets
1-2100 Equipment at Cost Rp 69,600,000

1-2110 Equiment Acc.Depreciation Rp 25,160,000
Total Aktiva
PT ADI JAYA
Balance Sheet
31-Dec-14
Current Liabilities
Rp 329,995,000 2-1100 Accounts Payable Rp 526,130,000
Rp 6,000,000 2-1200 Expense Payable Rp 7,250,000
Rp 583,000,000 2-1500 PPN Payable Rp 6,025,000
Rp (23,320,000) 2-1300 Income Tax Payable Rp 36,710,000
Rp 667,600,000 Rp 576,115,000
Rp 4,300,000
Rp 11,650,000
Rp 19,000,000
Rp 1,598,225,000
Long Term Deb

2-2100 Danamon Bank Loan Rp 305,000,000
(-)
Rp 44,440,000 Capital
Retained Earning Rp 361,550,000
(+) Stock Capital Rp 400,000,000
Rp 1,642,665,000 Total Pasiva Rp 1,642,665,000

PT ADI JAYA
Cash Flow
Desember,2012
Net Income
1. From Operating Activities
Increasing
* Account Receivable Rp 256,300,000.00
* Allowance For Doubtful Debt Rp 9,320,000.00
* Store Supplies Rp 900,000.00
* Prepaid Insurance Rp 850,000.00
*Prepaid Rent Rp 1,500,000.00
* PPN Payable Rp 1,825,000.00
* Income Tax Payable Rp 36,710,000.00
* Depreciation Expense Rp 840,000.00
* Prepaid Tax Rp 17,000,000.00
Rp 325,245,000.00
Decreasing
* Merchandise Inventory Rp (67,600,000.00)
* Account Payable Rp (42,570,000.00)
* Expense Payable Rp (1,350,000.00)
* Devident Payable Rp (4,500,000.00)
Rp (116,020,000.00)
Net Cash From Operating Activities
2. From Investing Activities

3. From Financing Activities
Decreasing
* Danamon Bank Loan Rp (15,000,000.00)
Net Cash from Financial Activities
Net increasing / decresing for the period
Cash at the beginning of the period
Cash at the end of the period
PT AD
Cash Flow(P
Desembe
Rp 61,520,000.00 Akun
Account Receivable
Allowance of Doubtful De
Merchandise Inventory
Store Supplies
Prepaid Insurance
Prepaid Rent
Prepaid Tax
Income Tax Payable
Equipment at cost
Depreciation Expense
Accounts Payable
Expense Payable
(+) PPN Payable
Deviden Payable
Danamon Bank Loan
Stock Capital
Retained Earning
### Deviden
###
Cakculating :
Net Income bulan novembe
Debit
Laba
Net Income After Tax
###
###
Rp 80,250,000.00
###
PT ADI JAYA
Cash Flow(Perhitungan)
Desember,31 2012
Neraca Awal Neraca akhir
Rp 839,300,000.00 Rp 583,000,000.00
Rp 14,000,000.00 Rp 23,320,000.00
Rp 600,000,000.00 Rp 667,600,000.00
Rp 5,200,000.00 Rp 4,300,000.00
Rp 12,500,000.00 Rp 11,650,000.00
Rp 20,500,000.00 Rp 19,000,000.00
Rp 17,000,000.00
Rp 36,710,000
Rp 69,600,000 Rp 69,600,000
Rp 24,320,000 Rp 25,160,000
Rp 568,700,000.00 Rp 526,130,000.00
Rp 8,600,000.00 Rp 7,250,000.00
Rp 4,200,000.00 Rp 6,025,000.00
Rp 4,500,000
Rp 320,000,000 Rp 305,000,000
Rp 400,000,000 Rp 400,000,000
Rp 14,500,000.00 Rp 14,500,000.00
Rp 27,500,000.00 Rp 27,500,000.00
Rp 860,800,000.00
Rp 547,770,000.00 (-)
313,030,000.00
374,550,000.00 (-)
61,520,000.00
194,225,000.00
255,745,000.00
80,250,000.00
335,995,000.00
Total
Rp 256,300,000.00
Rp 9,320,000.00
Rp (67,600,000.00)
Rp 900,000.00
Rp 850,000.00
Rp 1,500,000.00
Rp 17,000,000.00
Rp 36,710,000
Rp -
Rp 840,000
Rp (42,570,000.00)
Rp (1,350,000.00)
Rp 1,825,000.00
Rp (4,500,000)
Rp (15,000,000)
Rp -
Rp -
Rp -
Rp 194,225,000.00
PT
Closi
31
Date
Dec 31
2012
31
31
31
31
PT ADI JAYA
Closing Entries
31-Dec-12
Description Ref Debet
Sales 4-1100 ###

Interest Revenue 8-1100 Rp 11,900,000.00
Income Summary 3-1400
Income Summary 3-1400 ###

Freight Paid 5-1100
Sales R & A 4-1200
Advertising Expense 6-1000
Tel. & Elec Expense 6-1100
Store Supplies Expense 6-1200
Bad Debts Expense 6-1300
Depreciation Expense 6-1400
Insurance Expense 6-1500
Rent Expense 6-1600
Wages & Salaries Expense6-1700
Others Operating Expense6-1800
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
CGS 5-1100
Retained Earning 3-1200 Rp 27,500,000.00

Deviden 3-1300
Retained Earning 3-1300
Total ###
8
Credit
###
Rp 12,600,000.00
Rp 22,000,000.00
Rp 4,650,000.00
Rp 10,550,000.00
Rp 6,450,000.00
Rp 13,320,000.00
Rp 17,340,000.00
Rp 12,250,000.00
Rp 24,400,000.00
Rp 44,700,000.00
Rp 10,550,000.00
Rp 3,700,000.00
Rp 8,060,000.00
Rp 53,710,000.00
### `
Rp 27,500,000.00
###
###
PT ADI JAYA
Trial Balance After Closing
31 Dec 2012
No Account
1-1100 Cash In Bank
1-1200 Petty Cash
1-1800 Prepaid Rent
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
TOTAL
PT ADI JAYA
l Balance After Closing
31 Dec 2012
Db Cr
Rp 329,995,000.00
Rp 6,000,000.00
Rp 583,000,000.00
ful Debt Rp 23,320,000.00
Rp 667,600,000.00
Rp 4,300,000.00
Rp 11,650,000.00
Rp 19,000,000.00
Rp 69,600,000.00
eciation Rp 25,160,000.00
Rp 526,130,000.00
Rp 7,250,000.00
Rp 36,710,000.00
Rp 6,025,000.00
Rp 305,000,000.00
Rp 400,000,000.00
Rp 361,550,000.00
### ###
Laporan Komersial Fiskal
Earning Before Taxes ###
Koreksi Fiskal Positif
*Bad Debt ###
*Taxes Income Rp2,975,000 (+)
Rp 16,295,000 (+)
###
Koreksi Fiskal Negatif
* Interest Income ###
Rp(14,875,000) (+)
PKP/ Setelah koreksi Fiskal ###
25%*50%*428.260.000 ###
Kredit Pajak ### (-)
###

PT Adijaya (Eva)

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CASH

DATE EVIDENCE DISCRIPTION Ref

Dec 4 BKM-XII- Pelunasan faktur F-AJ/21

16 BKM-XII-03 Pelunasan Faktur F-AJ/33

Allowance For Bad De Rp 8,000,000

DATE INVOICE DISCRIPTION Term

Dec 7 F-AJ/41 Toko Indah N/30

Rp 195,800,000 ### ###

### ### ###

Dec 3 BKK-101 Pembayaran gaji karyawan bulan november

DATE INVOICE DISCRIPTION POS REF

Dec 11 F/PM-135 PT Pena Mas

### ### ###

DATE EVIDENCE DISCRIPTION POS REF

Merchandise Inventory (1-1500)

12 PT Pena MasAccount Payable (2-1100)

15 AJ-KN-01 Cost Of Good Sold (5-1100)

Date EVIDENCE DISCRIPTION

Dec 3 PC12-01 Pembuatan brosur untuk iklan

Advertising Expense Rp 850,000 Rp 850,000

Account Name : Toko Diana

Account Name : Toko Indah

Account Name : Toko Pesona

Account Name : Toko Mulia

DATE DESCRIPTION REF DEBIT

ACCOUNT RECEIVABLE OF BALANCE

No : F-AJ/21 Account Name : PT E

Account Name : PT Pen

No : F-AJ/28 ACCOUNT PAY

ccount Name : PT Esa

count Name : CV Tirta

unt Name : PT Pena Mas

ACCOUNT PAYABLE OF BALANCE

8 Sales Return ( toko Indah)

11 Purchases ( PT Pena Mas) 11 Rp 10,100,000.00

12 Purchase Return ( PT Pena Mas) -1 Rp 10,100,000.00

19 Sales ( Toko Diana)

22 Purchase ( PT Esa) 13 Rp 10,200,000.00

28 Sales ( Toko Pesona)

8 Sales Return( Toko Indah)

11 Purchases ( PT Pena Mas) 10 Rp 8,050,000.00

12 Purchase Return ( PT Pena Mas) -1 Rp 8,050,000.00

19 Sales ( Toko Diana)

22 Purchase (PT Esa) 15 Rp 8,100,000.00

29 Purchase ( CV Tirta) 11 Rp 8,600,000.00

Purchase Sales Balance

Purchase Sales Balance

Account & Description Ref Debet

Cash In Bank 1-1100 Rp 3,640,000

Supplies Expense 6-1200 Rp 1,700,000

Rent Expense 6-1600 Rp 1,500,000

Insurance Expense 6-1500 Rp 850,000

Bad debt Expense 6-1300 Rp 1,320,000

Depreciation Expense 6-1400 Rp 840,000

Wages & Salaries Expense 6-1700 Rp 4,500,000

PPN Outcome 2-1500 Rp 71,200,000

Income tax expense 9-1300 Rp 53,710,000

Account Name :Cash In Bank

Account Name :Petty Cash

Account Name :Account Receiva

Account Name :Merchandise Inv

Account Name :Store Supplies

Account Name :Prepaid Insuran