PT ADI JAYA POST CLOSING TRIAL BALANCE DECEMBER 31, 2012

ACCOUNT NUMBER ACCOUNT NAME DEBIT Rp CREDIT Rp

Jumlah ........................

PT ADI JAYA LEDGER (AFTER CLOSING) DECEMBER 31, 2012 (In Rupiah)
Nama DATE : Cash In Bank DESCRIPTION POS REF DEBIT Rp KREDIT Rp Nomor : BALANCE DEBIT Rp

Nama DATE

Petty Cash DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Account Receivable DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Allowance of DoubTful Debt DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Merchandise Inventory DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

STORE SUPPLIES DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Prepaid Insurance DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Prepaid Rent DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Prepaid TAX DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

ppn income DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

prepaid ppn DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

EQUIPMENT AT COST DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

EQUIPMENT ACCUM DEP DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

ACCOUNT PAYABLE DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

EXPENSE PAYABLE DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

INCOME TAX PAYABLE DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

ppn payable DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

ppn outcome DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

dividend payable DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

bank DANAMON loan DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

capital stock DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

retained earning DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

dividend DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

INCOME SUMMARY DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Sales DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Sales return DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

COST OF GOODS SOLD DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

freight paid DESCRIPTION POS REF DEBIT Rp KREDIT

Nomor : BALANCE DEBIT Rp Rp

Nama DATE

advertising expenses DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Telephone & Electricity Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

STORE Supplies Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Bad Debt Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Depreciation Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Insurance Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Rent Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama

Wages and Salaries expense POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

DATE

DESCRIPTION

Nama

Others Operating Expense POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

DATE

DESCRIPTION

Nama DATE

Interest REVENUE DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Interest Expense DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

Bank Service Charge DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

Nama DATE

INCOME TAX EXPENSE DESCRIPTION POS REF DEBIT Rp KREDIT Rp

Nomor : BALANCE DEBIT Rp

1-1100 BALANCE KREDIT Rp

1-1200 BALANCE KREDIT Rp

1-1300 BALANCE KREDIT Rp

1-1400 BALANCE KREDIT Rp

1-1500 BALANCE KREDIT Rp

1-1600 BALANCE KREDIT Rp

1-1700 BALANCE KREDIT Rp

1-1800 BALANCE KREDIT Rp

1-1900 BALANCE KREDIT Rp

1-1910 BALANCE KREDIT Rp

1-1920 BALANCE KREDIT Rp

1-2100 BALANCE KREDIT Rp

1-2110 BALANCE KREDIT Rp

2-1100 BALANCE KREDIT Rp

2-1200 BALANCE KREDIT Rp

2-1300 BALANCE KREDIT Rp

2-1400 BALANCE KREDIT Rp

2-1500 BALANCE KREDIT Rp

2-1600 BALANCE KREDIT Rp

2-2100 BALANCE KREDIT Rp

3-1100 KREDIT Rp

ANCE

3-1200 BALANCE KREDIT Rp

3-1300 BALANCE KREDIT Rp

3-1400 BALANCE KREDIT Rp

4-1100 BALANCE KREDIT Rp

4-1200 BALANCE KREDIT Rp

5-1100 BALANCE KREDIT Rp

5-1200 BALANCE KREDIT Rp

6-1000 BALANCE KREDIT Rp

6-1100 BALANCE KREDIT Rp

6-1200 BALANCE KREDIT Rp

6-1300 BALANCE KREDIT Rp

6-1400 BALANCE KREDIT Rp

6-1500 BALANCE KREDIT Rp

6-1600 BALANCE KREDIT Rp

6-1700 BALANCE KREDIT Rp

6-1800 BALANCE KREDIT Rp

8-1100 BALANCE KREDIT Rp

9-1100 BALANCE KREDIT Rp

9-1200 BALANCE KREDIT Rp

9-1300 BALANCE KREDIT Rp

PT BERKAH CLOSING ENTRIES DECEMBER 31, 2013

DATE DESCRIPTION POS REF DEBIT Rp CREDIT Rp

JUMLAH

PT BERKAH
CASH FLOW REPORT
DECEMBER 31, 2013 (In Rupiah)

KETERANGAN

Rp

SALDO Rp

PT ADI JAYA BALANCE SHEET DECEMBER 31, 2012

ASSETS DESCRIPTION Current Assets Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid PPN Total Current Assets Equity Fixed Assets Equipment Equipment Accumulation Depreciation Total Fixed Assets Total Equity Capital Stock Retained Earnings Long Term Liabilities Bank Danamon Loan Total Long Term Liabilities Total Current Liabilities Rp BALANCE Rp DESCRIPTION Current Liabilities Accounts Payable Expense Payable Income Tax Payable Rp LIABILITY AND EQUITY BALANCE Rp

TOTAL ASSETS

TOTAL LIABILITIES & EQUITY

PT ADI JAYA "CAPITAL STATEMENT" DECEMBER 31, 2012

DESCRIPTION BALANCE Rp

Retained Earning, 1 Desember 2012 Penambahan : Laba tahun berjalan Pengurangan : Dividend Retained Earning, 31 Desember 2012

PT ADI JAYA WORKSHEET DECEMBER 31, 2012 Account Number 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300 Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax PPN Income Prepaid PPN Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Dividend Payable Bank Mega Loan Capital Stock Retained Earning Dividend Income Summary Sales Sales Return Cost of goods Sold Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debts Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Interest Expense Bank Service Charge Income Tax Expense TOTAL JUMLAH LABA/RUGI Trial Balance Account Name Debit Rp Credit Rp Adjustment Entries Debit Credit Rp Rp Trial Balance After AJP Debit Credit Rp Rp Income Statement Debit Credit Rp Rp Balance Sheet Debit Credit Rp Rp

PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012 KETERANGAN REVENUE Sales Sales Return Net Sales COST OF GOODS SOLD Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit (+) (-) (-) Rp Rp

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 BERKAH ADJUSTMENT ENTRIES DECEMBER 31, 2013

DATE

EVIDENCE NUMBER

DESCRIPTION

ACC REF

DEBIT Rp

CREDIT Rp

JUMLAH