TRIAL BALANCE

NO ACCO NAMA ACCOUNT

D K
101 CASH Rp 112,234,000.00
102 RECEIVABLE Rp 63,800,000.00
103 MERCHANDISE INVENTORY Rp 18,450,000.00
104 SUPPLIES Rp 4,500,000.00
105 PREPAID ADVERTISING Rp 3,250,000.00
106 PREPAID RENT Rp 4,800,000.00
107 PREPAID INSURANCE Rp 2,400,000.00
121 STORE EQUIPMENT Rp 15,000,000.00
122 ACCUM. DEP. STORE EQUIPMENT Rp 800,000.00
123 OFFICE EQUIPMENT Rp 40,000,000.00
124 ACCUM. DEP. OFFICE EQUIPMENT Rp 1,200,000.00
201 PAYABLE Rp 86,300,000.00
202 VAT.IN Rp 9,880,000.00
203 VAT.OUT Rp 11,605,000.00
204 PPN. PAYABLE
205 SALARY PAYABLE
206 INTEREST PAYABLE
221 MORTGAGE PAYABLE Rp 40,000,000.00
301 CAPITAL Tn. CHANDRA Rp 130,750,000.00
302 DRAWING Tn. CHANDRA Rp 1,500,000.00
401 SALES Rp 118,550,000.00
402 SALES RETURN Rp 2,500,000.00
403 SALES DISCOUNT Rp 275,000.00
503 PURCHASE DISCOUNT Rp 484,000.00
504 FREIGHT IN EXPENSE Rp 500,000.00
505 ELECTRICITY EXPENSE Rp 2,500,000.00
506 SALARY EXPENSE Rp 5,000,000.00
507 SUPPLIES EXPENSE
508 DEP. STORE EQUIPMENT EXPENSE
509 DEP. OFFIECE EQUIPMENT EXPENSE
510 RENT EXPENSE
511 ADVERTISING EXPENSE
512 INSURANCE EXPENSE
513 INTEREST EXPENSE
514 COST OF GOODS SOLD Rp 103,100,000.00
Rp 389,689,000.00 Rp 389,689,000.00
NET LOSS
 CAHAYA KOMPUTER
WORK SHEET
PER 31 DESEMBER 2008

ADJUSTMENT ADJUSTEDTRIAL BALANCE INCOME SUMMARY

D K D K D
Rp 112,234,000.00
Rp 63,800,000.00
Rp 18,450,000.00
Rp 2,500,000.00 Rp 2,000,000.00
Rp 1,300,000.00 Rp 1,950,000.00
Rp 400,000.00 Rp 4,400,000.00
Rp 200,000.00 Rp 2,200,000.00
Rp 15,000,000.00
Rp 750,000.00 Rp 1,550,000.00
Rp 40,000,000.00
Rp 2,000,000.00 Rp 3,200,000.00
Rp 86,300,000.00
Rp 9,880,000.00 Rp -
Rp 11,605,000.00 Rp -
Rp 1,725,000.00 Rp 1,725,000.00
Rp 1,000,000.00 Rp 1,000,000.00
Rp 1,200,000.00 Rp 1,200,000.00
Rp 40,000,000.00
Rp 130,750,000.00
Rp 1,500,000.00
Rp 118,550,000.00
Rp 2,500,000.00 Rp 2,500,000.00
Rp 275,000.00 Rp 275,000.00
Rp 484,000.00 Rp -
Rp 500,000.00 Rp - Rp -
Rp 2,500,000.00 Rp 2,500,000.00
Rp 1,000,000.00 Rp 6,000,000.00 Rp 6,000,000.00
Rp 2,500,000.00 Rp 2,500,000.00 Rp 2,500,000.00
Rp 750,000.00 Rp 750,000.00 Rp 750,000.00
Rp 2,000,000.00 Rp 2,000,000.00 Rp 2,000,000.00
Rp 400,000.00 Rp 400,000.00 Rp 400,000.00
Rp 1,300,000.00 Rp 1,300,000.00 Rp 1,300,000.00
Rp 200,000.00 Rp 200,000.00 Rp 200,000.00
Rp 1,200,000.00 Rp 1,200,000.00 Rp 1,200,000.00
Rp 16,000.00 Rp 103,116,000.00 Rp 103,116,000.00
Rp 21,455,000.00 Rp 21,455,000.00 Rp 384,275,000.00 Rp 384,275,000.00 Rp 122,741,000.00

Rp 122,741,000.00
INCOME SUMMARY BALANCE
K D K
Rp 112,234,000.00
Rp 63,800,000.00
Rp 18,450,000.00
Rp 2,000,000.00
Rp 1,950,000.00
Rp 4,400,000.00
Rp 2,200,000.00
Rp 15,000,000.00
Rp 1,550,000.00
Rp 40,000,000.00
Rp 3,200,000.00
Rp 86,300,000.00

Rp 1,725,000.00
Rp 1,000,000.00
Rp 1,200,000.00
Rp 40,000,000.00
Rp 130,750,000.00
Rp 1,500,000.00
Rp 118,550,000.00

Rp -

Rp 118,550,000.00 Rp 261,534,000.00 Rp 265,725,000.00

Rp 4,191,000.00 Rp 4,191,000.00
Rp 122,741,000.00 Rp 265,725,000.00 Rp 265,725,000.00
 CAHAYA KOMPUTER
INCOME SUMMARY
PER. 31 DESEMBER 2008
SALES
SALES RETURN
SALES DISC

NET SALES
COST OF GOODS SOLD
GROSS PROFITE
OPERATING EXPENSE
ADMINISTRASION EXPENSE
SALARY EXPENSE Rp 6,000,000
ELECTRICITY EXPENSE Rp 2,500,000
DEP. OFFICE EQUIPMENT EXPENSE Rp 2,000,000
RENT EXPENSE Rp 400,000
INSURANCE EXPENSE Rp 200,000

SELLING EXPENSE
SUPPLIES EXPENSE Rp 2,500,000
ADVERTISING EXPENSE Rp 1,300,000
DEP.STORE EQUIPMENT EXPENSE Rp 750,000

VALUE OF OPERATING EXPENSE

NET LOSS OPERATING
OTHER EXPENSE
INTEREST EXPENSE
NET LOSS
R CAHAYA KO
CAPITAL STA
8 PER. 31 DESEM
Rp 118,550,000 CAPITAL PER 1 DESEMBER
Rp 2,500,000 LOSS
Rp 275,000 DRAWING
Rp 2,775,000
Rp 115,775,000 CAPITAL PER 31 DESEMBER
Rp 103,116,000
Rp 12,659,000

Rp 11,100,000

Rp 4,550,000
Rp 15,650,000
Rp (2,991,000)

Rp 1,200,000
Rp (4,191,000)
 CAHAYA KOMPUTER
CAPITAL STATEMENT
PER. 31 DESEMBER 2008
Rp 130,750,000
Rp 4,191,000
Rp 1,500,000
Rp 5,691,000
Rp 125,059,000
AKTIVA
Current assets
Cash 112234000
Receivable 63800000
Merchandise inventory 18450000
Supplies 2000000
Prepaid insurance 2200000
Prepaid rent 4400000
Prepaid advertising 1950000
205034000
Fixed Assets
Store Equipment 15000000
Accum. Dep. store Equipment
Office Equipment
Accum. Dep. Office Equipment

value