PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah )

CREDIT

ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH

PT ADI JAYA

PETTY CASH

DECEMBER, 2012

( In Rupiah )

TOTAL ………. DEBIT

ACCOUNT COST OF PPN MERCHANDISE

RECEIVABLE GOODS SOLD OUTCOME INVENTORY

(1-1300) (5-1100) (4-1100) (2-1500) (1-1500)

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

INVOICE NO DESCRIPTION

DEBIT

DEBIT CREDIT

SALES JOURNAL DECEMBER, 2012

( In Rupiah )

KREDIT

SALES

TOTAL ……… ACCOUNT NUMBER……….

CREDIT

(1-1500) (1-1910) (2-1100)

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

ACCOUNT PAYABLE

PT ADI JAYA

PURCHASE JOURNAL

DECEMBER, 2012

( In Rupiah )

DESCRIPTION DATE INVOICE NO

DEBIT MERCHANDISE

INVENTORY PPN INCOME

KREDIT TOTAL……….

ACCOUNT NUMBER ………

Pos Ref

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

RECAPITULATION

DEBIT KREDIT

INVOICE

NO DESCRIPTION

TOTAL ……….

Debit

DATE Credit

GENERAL JOURNAL

DECEMBER 2012

(1-1100) (5-1100) (1-1300) (1-1500) - - (V)

ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL

CASH RECEIPT JOURNAL DECEMBER, 2012

( In Rupiah )

DEBIT CREDIT

KREDIT DEBIT

RECAPITULATION

ACCOUNT NUMBER……….

DATE

CASH IN BANK ACCOUNT

RECEIVABLE ACCOUNT

S NO TOTAL

TOTAL ………

COST OF GOODS SOLD

MERCHANDISE INVENTORY

INVOICE NO DESCRIPTION

ACCOUNT

CREDIT

(2-1100) - - (V) (1-1100)

TOTAL TOTAL

ACCOUNT NUMBER……….TOTAL ………

ACC NO. CHECK

NO.

DATE OTHERS

KREDIT

ACCOUNT

ACC. NO DEBIT

RECAPITULATION

TOTAL ACC. NO

TOTAL

CASH PAYMENT JOURNAL

DECEMBER, 2012

( In Rupiah )

DEBIT INVOICE

NO. DESCRIPTION ACCOUNT

NAME : TV LED KODE : 501 LED METODE : AVERAGE ( In Rupiah )

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 - saldo awal 12

NAME : LCD LCD KODE : 601 LCD METODE : AVERAGE ( In Rupiah )

UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Des 1 - saldo awal 12

DECEMBER, 2012

DATE INVOICE

NO DESCRIPTION

IN OUT BALANCE

OUT BALANCE

DATE INVOICE

NO DESCRIPTION

IN

Nama : TOKO DIANA Kode : C001

Debit Credit

Nama : TOKO INDAH Kode : C002

Debit Credit

Nama : TOKO PESONA Kode : C003

Debit Credit

Nama : TOKO MULIA Kode : C004

Debit Credit

Date Description Ref Debit Credit Balance

Debit Debit

Credit Balance

Ref

Date Description Ref

Date

SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE

(In Rupiah)

Credit Balance

Date Description

DECEMBER, 2012

Balance

Nama : PT ESA Kode : S001

Debit Credit

Nama : CV TIRTA Kode : S002

Debit Credit

Nama : PT PENA MAS Kode : S003

Debit Credit

Credit Balance

Credit

(In Rupiah)

Date Description Ref Debit Credit Balance

Debit

Date Description Ref Debit

Date Balance

SUBSIDIARY LEDGER-ACCOUNT PAYABLE

Description Ref

LIST OF ACCOUNT RECEIVABLE BALANCE

C001

TOKO DIANA

C002

TOKO INDAH

C003

TOKO PESONA

C004

TOKO MULIA

LIST OF ACCOUNT PAYABLE BALANCE

S001

PT ESA

S002

CV TIRTA

S003

PT PENA MAS

LIST OF INVENTORY BALANCE

501 LED

TV LED

601 LCD

TV LCD

BALANCE

(In rupiah)

DECEMBER 31, 2012

Total ………

KODE

PRODUCT

UNIT

Total ………

Total ………

NO

SUPPLIER

BALANCE

Nama : Cash In Bank _{Nomor : 1-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Petty Cash _{Nomor : 1-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Account Receivable _{Nomor : 1-1300}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt _{Nomor : 1-1400}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Merchandise Inventory _{Nomor : 1-1500}

DEBIT KREDIT

Rp Rp Rp Rp

DATE DESCRIPTION

BALANCE DATE DESCRIPTION

KREDIT

DESCRIPTION POS REF

DEBIT KREDIT BALANCE

KREDIT DATE DESCRIPTION POS

REF

DEBIT

DEBIT KREDIT

PT ADI JAYA

LEDGER

DECEMBER 31, 2012

KREDIT BALANCE

DEBIT DATE DESCRIPTION POS

REF

(In Rupiah)

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Prepaid Insurance _{Nomor : 1-1700}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Prepaid Rent _{Nomor : 1-1800}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Prepaid TAX _{Nomor : 1-1900}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : ppn income _{Nomor : 1-1910}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : prepaid ppn _{Nomor : 1-1920}

DEBIT KREDIT

Rp Rp Rp Rp

POS REF

DEBIT KREDIT

POS REF

DESCRIPTION POS REF

DESCRIPTION POS REF DATE DESCRIPTION

DATE DESCRIPTION DATE DESCRIPTION

DATE

DATE

DEBIT

KREDIT BALANCE

DEBIT

DEBIT KREDIT BALANCE

DATE DESCRIPTION POS DEBIT REF

POS REF

DEBIT KREDIT BALANCE

KREDIT BALANCE

BALANCE

DEBIT KREDIT

Rp Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP _{Nomor : 1-2110}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : ACCOUNT PAYABLE _{Nomor : 2-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : EXPENSE PAYABLE _{Nomor : 2-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : income tax payable _{Nomor : 2-1300}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : ppn payable _{Nomor : 2-1400}

DEBIT KREDIT

Rp Rp Rp Rp

POS REF

DEBIT DESCRIPTION POS

REF

BALANCE

DEBIT KREDIT BALANCE

DESCRIPTION

KREDIT DESCRIPTION

DESCRIPTION

DATE DEBIT

DATE

DATE DESCRIPTION DATE

DATE DESCRIPTION POS REF

KREDIT BALANCE

KREDIT BALANCE

DEBIT KREDIT

Rp Rp Rp Rp

Nama : dividend payable _{Nomor : 2-1600}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : bank DANAMON loan _{Nomor : 2-2100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : capital stock _{Nomor : 3-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : RETAINED EARNING _{Nomor : 3-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : dividend _{Nomor : 3-1300}

DEBIT KREDIT

Rp Rp Rp Rp

BALANCE DEBIT KREDIT

DESCRIPTION POS REF DATE

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT DATE DESCRIPTION

DATE DESCRIPTION

KREDIT BALANCE

POS

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT KREDIT BALANCE

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Sales _{Nomor : 4-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Sales return _{Nomor : 4-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : COST OF GOODS SOLD _{Nomor : 5-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : freight paid _{Nomor : 5-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : advertising expenses _{Nomor : 6-1000}

DEBIT KREDIT

Rp Rp Rp Rp

KREDIT BALANCE

POS REF

DEBIT DATE DESCRIPTION

DATE DESCRIPTION KREDIT

BALANCE POS

REF

DEBIT DATE DESCRIPTION POS

REF

DEBIT KREDIT BALANCE

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT DATE DESCRIPTION POS

REF

DEBIT KREDIT

Rp Rp Rp Rp

Nama : STORE Supplies Expense _{Nomor : 6-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Bad DebtS Expense _{Nomor : 6-1300}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Depreciation Expense _{Nomor : 6-1400}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Insurance Expense _{Nomor : 6-1500}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Rent Expense _{Nomor : 6-1600}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Wages and Salaries EXPENSE _{Nomor : 6-1700}

DEBIT KREDIT

Rp Rp Rp Rp

DATE DESCRIPTION POS REF

DEBIT KREDIT BALANCE

POS REF

DEBIT

POS REF

DEBIT KREDIT BALANCE

DATE DESCRIPTION

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT

POS REF

DEBIT

KREDIT BALANCE

DATE DESCRIPTION

DATE DESCRIPTION

KREDIT BALANCE

KREDIT BALANCE

DATE DESCRIPTION

DATE DESCRIPTION POS REF

DEBIT POS

REF

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Interest REVENUE _{Nomor : 8-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Interest Expense _{Nomor : 9-1100}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : Bank Service Charge _{Nomor : 9-1200}

DEBIT KREDIT

Rp Rp Rp Rp

Nama : income tax expense _{Nomor : 9-1300}

DEBIT KREDIT

Rp Rp Rp Rp

DATE DESCRIPTION POS REF

DEBIT KREDIT BALANCE

BALANCE

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT

KREDIT BALANCE

DATE DESCRIPTION POS REF

DEBIT

POS REF

DEBIT DATE DESCRIPTION

KREDIT

KREDIT BALANCE

DATE DESCRIPTION POS REF

ACC NO. ACCOUNT NAME DEBIT CREDIT 1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable 1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Store Supplies

1-1700 Prepaid Insurance 1-1800 Prepaid Rent 1-1900 Prepaid Tax 1-1910 PPN Income 1-1920 Prepaid PPN 1-2100 Equipment at Cost 1-2110 Equipment Accum Dep 2-1100 Accounts Payable 2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 PPN Outcome 2-1600 Dividend Payable 2-2100 Bank Mega Loan 3-1100 Capital Stock 3-1200 Retained Earning

3-1300 Dividend 3-1400 Income Summary 4-1100 Sales

4-1200 Sales Return 5-1100 Cost of goods Sold 5-1200 Freight Paid

6-1000 Advertising Expenses

6-1100 Telephone & Electricity expenses 6-1200 Store Supplies Expenses

6-1300 Bad Debts Expense 6-1400 Depreciation Expense 6-1500 Insurance Expense 6-1600 Rent Expense

6-1700 Wages & Salaries Expense 6-1800 Other Operating Expense 8-1100 Interest Revenue

9-1100 Interest Expense 9-1200 Bank Service Charge 9-1300 Income Tax Expense

TRIAL BALANCE, DESEMBER 31, 2012 IN RUPIAH

EVIDENCE ACC DEBIT CREDIT

NUMBER REF Rp Rp

ADJUSTMENT ENTRIES DECEMBER 31, 2012

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable

2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome

2-1600 Dividend Payable

2-2100 Bank Mega Loan

3-1100 Capital Stock

3-1200 Retained Earning

3-1300 Dividend

3-1400 Income Summary

4-1100 Sales

4-1200 Sales Return

5-1100 Cost of goods Sold

5-1200 Freight Paid

6-1000 Advertising Expenses

6-1100 Telephone & Electricity expenses

6-1200 Store Supplies Expenses

6-1300 Bad Debts Expense

6-1400 Depreciation Expense

6-1500 Insurance Expense

6-1600 Rent Expense

6-1700 Wages & Salaries Expense

6-1800 Other Operating Expense

8-1100 Interest Revenue

9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

LABA/RUGI

TOTAL

DECEMBER 31, 2012 WORKSHEET

Trial Balance After AJP Income Statement Balance Sheet Account

Number Account Name

REVENUE Sales

Sales Return (-)

Net Sales

COST OF GOODS SOLD Cost of Goods Sold

Freight Paid (+)

Cost of Goods Sold (-)

Gross Profit

EXPENSES

OPERATING EXPENSE Advertising Expenses

Telephone & Electricity expenses

Store Supplies Expenses

Bad Debts Expense

Depreciation Expense

Insurance Expense

Rent Expense

Wages & Salaries Expense

Other Operating Expense (+)

Sub Total (-)

Operating Net Profit

OTHER REVENUE & GAINS Interest Revenue

Total Other Revenue (+)

OTHER EXPENSES & LOSSES Interest Expense

Bank Service Charge

Total Other Expenses (-)

EARNING BEFORE TAX

Income Tax Expense (-)

EARNING/NET INCOME

PT ADI JAYA

PROFIT AND LOSS

DECEMBER 31, 2012

Rp Rp

BALANCE

Rp

Retained Earning, 1 Desember 2012

Penambahan :

Laba tahun berjalan

Pengurangan :

Dividend

Retained Earning, 31 Desember 2012

DESCRIPTION

PT ADI JAYA

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE

Rp Rp Rp Rp

Current Assets Current Liabilities

Cash in Bank Accounts Payable

Petty Cash Expense Payable

Accounts Receivable Income Tax Payable

Allowance for Doubtful Debt PPN Payable

Merchandise Inventory Total Current Liabilities

Store Supplies

Prepaid Insurance Long Term Liabilities

Prepaid Rent Bank Danamon Loan

Prepaid PPN Total Long Term Liabilities

Total Current Assets

Equity

Fixed Assets Capital Stock

Equipment Retained Earnings

Equipment Accumulation Depreciation

Total Fixed Assets Total Equity

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

DESCRIPTION DESCRIPTION

SALDO Rp

ARUS KAS DARI AKTIVITAS OPERASI

Penerimaan dari Pelanggan Penerimaan Dari Bank Mega Pembayaran kepada Pemasok Pembayaran PPN Payable Pembayaran Cetak Brosur Pembayaran Expense Payable Pembelian Perlengkapan Toko Pembayaran Dividend Payable Pembayaran Pemeliharaan Toko

Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran Utang Bank

Arus Kas Bersih dari Aktivitas Investasi

Kenaikan Bersih Kas dan setara kas Kas dan setara kas pada awal periode Kas dan setara kas pada akhir periode

PT ADI JAYA

CASH FLOW REPORT

KETERANGAN Rp

DECEMBER 31, 2012

POS DEBIT CREDIT

REF Rp Rp

DATE DESCRIPTION

DEBIT CREDIT

Rp Rp

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN

1-2100 Equipment at Cost

1-2110 Equipment Accum Dep

2-1100 Accounts Payable

2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome

2-1600 Dividend Payable

2-2100 Bank Mega Loan

3-1100 Capital Stock

3-1200 Retained Earning

Jumlah ...

POST CLOSING TRIAL BALANCE DECEMBER 31, 2012

ACCOUNT