PT.

MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 PT. MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 Jl. Khatib Sulaiman No. 17
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Account: Account Number:

GENERAL LEDGER
Petty Cash 1-1100
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 5,000,000.00
31 JNK - - 5,000,000.00
31 JPK - - 5,000,000.00
31 JPn - - 5,000,000.00
31 JPB - - 5,000,000.00
31 JM - - 5,000,000.00

Account: Account Number:

GENERAL LEDGER
Cash In Bank 1-1101
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 93,711,471.25
31 JNK 573,160,177.60 - 666,871,648.85
31 JPK - 375,777,802.63 291,093,846.22
31 JPn - - 291,093,846.22
31 JPB - - 291,093,846.22
31 JM - - 291,093,846.22

Account: Account Number:

GENERAL LEDGER
Marketable Securities 1-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 53,040,000.00
31 JNK - 104,040,000.00 (51,000,000.00)
31 JPK 104,040,000.00 - 53,040,000.00
31 JPn - - 53,040,000.00
31 JPB - - 53,040,000.00
31 JM - - 53,040,000.00

Account: Account Number:

GENERAL LEDGER
Accounts Receivable 1-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 161,150,000.00
31 JNK - 360,000,657.50 (198,850,657.50)
31 JPK - - (198,850,657.50)
31 JPn 319,431,337.50 - 120,580,680.00
31 JPB - - 120,580,680.00
31 JM 4,408,800.00 #VALUE!
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Account: Account Number:

GENERAL LEDGER
Allowance for Uncollectible Accounts 1-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,848,875.00
31 JNK - - 6,848,875.00
31 JPK - - 6,848,875.00
31 JPn - - 6,848,875.00
31 JPB - - 6,848,875.00
31 JM - - 6,848,875.00

Account: Account Number:

GENERAL LEDGER
Employee Receivable 1-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 500,000.00
31 JNK - 500,000.00 -
31 JPK 1,750,000.00 - 1,750,000.00
31 JPn - - 1,750,000.00
31 JPB - - 1,750,000.00
31 JM - - 1,750,000.00

Account: Account Number:

GENERAL LEDGER
Other Receivable 1-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Merchandise Inventory 1-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 191,650,000.00
31 JNK - 75,595,906.72 116,054,093.28
31 JPK - - 116,054,093.28
31 JPn - 231,108,026.61 (115,053,933.33)
31 JPB 151,635,000.00 - 36,581,066.67
31 JM 3,105,882.35 3,100,000.00 36,586,949.02
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Account: Account Number:

GENERAL LEDGER
Office Supplies 1-1108
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 28,700,000.00
31 JNK - - 28,700,000.00
31 JPK 662,500.00 - 29,362,500.00
31 JPn - - 29,362,500.00
31 JPB - - 29,362,500.00
31 JM - - 29,362,500.00

Account: Account Number:

GENERAL LEDGER
Value Added Tax - In (VAT-In) 1-1109
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,446,000.00
31 JNK - - 6,446,000.00
31 JPK - 6,446,000.00 -
31 JPn - - -
31 JPB 15,163,500.00 - 15,163,500.00
31 JM 310,000.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Prepaid Income Tax 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 42,790,000.00
31 JNK 1,050,000.00 - 43,840,000.00
31 JPK 4,300,000.00 - 48,140,000.00
31 JPn - - 48,140,000.00
31 JPB - - 48,140,000.00
31 JM - - 48,140,000.00

Account: Account Number:

GENERAL LEDGER
Prepaid Rent 1-1111
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 90,000,000.00
31 JNK - - 90,000,000.00
31 JPK - - 90,000,000.00
31 JPn - - 90,000,000.00
31 JPB - - 90,000,000.00
31 JM - - 90,000,000.00
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Account: Account Number:

GENERAL LEDGER
Land 1-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 200,000,000.00
31 JNK - - 200,000,000.00
31 JPK - - 200,000,000.00
31 JPn - - 200,000,000.00
31 JPB - - 200,000,000.00
31 JM - - 200,000,000.00

Account: Account Number:

GENERAL LEDGER
Vehicles 1-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 135,000,000.00
31 JNK - - 135,000,000.00
31 JPK - - 135,000,000.00
31 JPn - - 135,000,000.00
31 JPB - - 135,000,000.00
31 JM - - 135,000,000.00

Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Vehicles 1-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 63,281,250.00
31 JNK - - 63,281,250.00
31 JPK - - 63,281,250.00
31 JPn - - 63,281,250.00
31 JPB - - 63,281,250.00
31 JM - - 63,281,250.00

Account: Account Number:

GENERAL LEDGER
Equipment 1-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 817,000,000.00
31 JNK - - 817,000,000.00
31 JPK - - 817,000,000.00
31 JPn - - 817,000,000.00
31 JPB - - 817,000,000.00
31 JM - - 817,000,000.00
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Account: Account Number:

GENERAL LEDGER
Accumulated Depreciation - Equipment 1-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 531,625,000.00
31 JNK - - 531,625,000.00
31 JPK - - 531,625,000.00
31 JPn - - 531,625,000.00
31 JPB - - 531,625,000.00
31 JM - - 531,625,000.00

Account: Account Number:

GENERAL LEDGER
Building in Process 1-3100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 758,000,000.00
31 JNK - - 758,000,000.00
31 JPK 125,000,000.00 - 883,000,000.00
31 JPn - - 883,000,000.00
31 JPB - - 883,000,000.00
31 JM - - 883,000,000.00

Account: Account Number:

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 73,000,000.00
31 JNK - - 73,000,000.00
31 JPK 102,096,100.00 - (29,096,100.00)
31 JPn - - (29,096,100.00)
31 JPB - 166,798,500.00 137,702,400.00
31 JM 3,410,000.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Insurance Liability 2-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 2,836,240.00
31 JNK - 189,800.00 3,026,040.00
31 JPK - - 3,026,040.00
31 JPn - 579,625.00 3,605,665.00
31 JPB - - 3,605,665.00
31 JM 8,000.00 #VALUE!
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Account: Account Number:

GENERAL LEDGER
Wages & Salaries Payable 2-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Electricity, Telephone & Water Payable 2-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Value Added Tax - Out (VAT - Out) 2-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 21,115,000.00
31 JNK - 9,508,980.00 30,623,980.00
31 JPK 21,115,000.00 - 9,508,980.00
31 JPn - 29,039,212.50 38,548,192.50
31 JPB - - 38,548,192.50
31 JM 400,800.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Income Tax Payable 2-1105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK 375,000.00 2,875,000.00 2,500,000.00
31 JPn - - 2,500,000.00
31 JPB - - 2,500,000.00
31 JM 3,500,000.00 #VALUE!
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Account: Account Number:

GENERAL LEDGER
Dividend Payable 2-1106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM 31,500,000.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Other Current Liabilities 2-1107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Bank Loan 2-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 300,506,888.76
31 JNK - - 300,506,888.76
31 JPK 941,938.74 - 299,564,950.01
31 JPn - - 299,564,950.01
31 JPB - - 299,564,950.01
31 JM - - 299,564,950.01

Account: Account Number:

GENERAL LEDGER
Common Stock 3-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 125,000,000.00
31 JNK - - 125,000,000.00
31 JPK - - 125,000,000.00
31 JPn - - 125,000,000.00
31 JPB - - 125,000,000.00
31 JM - - 125,000,000.00
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Account: Account Number:

GENERAL LEDGER
Retained Earnings 3-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,030,305,281.28
31 JNK - - 1,030,305,281.28
31 JPK - - 1,030,305,281.28
31 JPn - - 1,030,305,281.28
31 JPB - - 1,030,305,281.28
31 JM - - 1,030,305,281.28

Account: Account Number:

GENERAL LEDGER
Dividend 3-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM 35,000,000.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Income Summary 3-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Sales 4-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,418,120,000.00
31 JNK - 94,900,000.00 1,513,020,000.00
31 JPK - - 1,513,020,000.00
31 JPn - 289,812,500.00 1,802,832,500.00
31 JPB - - 1,802,832,500.00
31 JM - - 1,802,832,500.00
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Account: Account Number:

GENERAL LEDGER
Sales Discounts 4-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 21,271,800.00
31 JNK 6,865,219.90 - 28,137,019.90
31 JPK - - 28,137,019.90
31 JPn - - 28,137,019.90
31 JPB - - 28,137,019.90
31 JM - - 28,137,019.90

Account: Account Number:

GENERAL LEDGER
Sales Returns 4-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 32,616,760.00
31 JNK - - 32,616,760.00
31 JPK - - 32,616,760.00
31 JPn - - 32,616,760.00
31 JPB - - 32,616,760.00
31 JM 4,000,000.00 #VALUE!

Account: Account Number:

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 709,060,000.00
31 JNK 75,595,906.72 - 784,655,906.72
31 JPK - 5,104,805.00 779,551,101.72
31 JPn 231,108,026.61 - 1,010,659,128.33
31 JPB - - 1,010,659,128.33
31 JM 3,105,882.35 #VALUE!

Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 50,000,000.00
31 JNK - - 50,000,000.00
31 JPK 7,000,000.00 - 57,000,000.00
31 JPn - - 57,000,000.00
31 JPB - - 57,000,000.00
31 JM - - 57,000,000.00
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Account: Account Number:

GENERAL LEDGER
Uncollectible Accounts 6-1101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Depreciation Expense - Vehicles 6-1102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Advertising Expense 6-1103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,375,000.00
31 JNK - - 1,375,000.00
31 JPK 240,000.00 - 1,615,000.00
31 JPn - - 1,615,000.00
31 JPB - - 1,615,000.00
31 JM - - 1,615,000.00

Account: Account Number:

GENERAL LEDGER
Rent Expense 6-1104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -
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Account: Account Number:

GENERAL LEDGER
Wages & Salaries Expense 6-2100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000,000.00
31 JNK - - 165,000,000.00
31 JPK 16,500,000.00 - 181,500,000.00
31 JPn - - 181,500,000.00
31 JPB - - 181,500,000.00
31 JM - - 181,500,000.00

Account: Account Number:

GENERAL LEDGER
Electricity, Water & Telephone Expense 6-2101
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 7,470,000.00
31 JNK - - 7,470,000.00
31 JPK 1,750,000.00 - 9,220,000.00
31 JPn - - 9,220,000.00
31 JPB - - 9,220,000.00
31 JM - - 9,220,000.00

Account: Account Number:

GENERAL LEDGER
Maintenance Expense 6-2102
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,221,000.00
31 JNK - - 1,221,000.00
31 JPK 1,075,000.00 - 2,296,000.00
31 JPn - - 2,296,000.00
31 JPB - - 2,296,000.00
31 JM - - 2,296,000.00

Account: Account Number:

GENERAL LEDGER
News Paper & Tabloids Expense 6-2103
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 858,000.00
31 JNK - - 858,000.00
31 JPK 178,000.00 - 1,036,000.00
31 JPn - - 1,036,000.00
31 JPB - - 1,036,000.00
31 JM - - 1,036,000.00
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Account: Account Number:

GENERAL LEDGER
Income Tax Expense 6-2104
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK 104,040.00 - 104,040.00
31 JPK - - 104,040.00
31 JPn - - 104,040.00
31 JPB - - 104,040.00
31 JM - - 104,040.00

Account: Account Number:

GENERAL LEDGER
Depreciation Expense - Equipment 6-2105
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Supplies Expense 6-2106
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance -
31 JNK - - -
31 JPK - - -
31 JPn - - -
31 JPB - - -
31 JM - - -

Account: Account Number:

GENERAL LEDGER
Other General & Administrative Expense 6-2107
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 325,000.00
31 JNK - - 325,000.00
31 JPK 175,000.00 - 500,000.00
31 JPn - - 500,000.00
31 JPB - - 500,000.00
31 JM - - 500,000.00
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Account: Account Number:

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 3,652,000.00
31 JNK - - 3,652,000.00
31 JPK - - 3,652,000.00
31 JPn - - 3,652,000.00
31 JPB - - 3,652,000.00
31 JM - - 3,652,000.00

Account: Account Number:

GENERAL LEDGER
Dividend Revenue 8-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 6,600,000.00
31 JNK - 7,000,000.00 13,600,000.00
31 JPK - - 13,600,000.00
31 JPn - - 13,600,000.00
31 JPB - - 13,600,000.00
31 JM - - 13,600,000.00

Account: Account Number:

GENERAL LEDGER
Gain on Sales of Marketable Securities 8-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 27,800,000.00
31 JNK - 5,040,000.00 32,840,000.00
31 JPK - - 32,840,000.00
31 JPn - - 32,840,000.00
31 JPB - - 32,840,000.00
31 JM - - 32,840,000.00

Account: Account Number:

GENERAL LEDGER
Other Income 8-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 354,000.00
31 JNK - - 354,000.00
31 JPK - - 354,000.00
31 JPn - - 354,000.00
31 JPB - - 354,000.00
31 JM - - 354,000.00
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Account: Account Number:

GENERAL LEDGER
Bank Charges 9-1000
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 165,000.00
31 JNK - - 165,000.00
31 JPK - - 165,000.00
31 JPn - - 165,000.00
31 JPB - - 165,000.00
31 JM - - 165,000.00

Account: Account Number:

GENERAL LEDGER
Interest Expense 9-1001
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 36,940,503.79
31 JNK - - 36,940,503.79
31 JPK 3,005,068.89 - 39,945,572.68
31 JPn - - 39,945,572.68
31 JPB - - 39,945,572.68
31 JM - - 39,945,572.68

Account: Account Number:

GENERAL LEDGER
Loss on Sales of Marketable Securities 9-1002
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,500,000.00
31 JNK - - 1,500,000.00
31 JPK - - 1,500,000.00
31 JPn - - 1,500,000.00
31 JPB - - 1,500,000.00
31 JM - - 1,500,000.00

Account: Account Number:

GENERAL LEDGER
Other Expense 9-1003
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 254,000.00
31 JNK - - 254,000.00
31 JPK - - 254,000.00
31 JPn - - 254,000.00
31 JPB - - 254,000.00
31 JM - - 254,000.00
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 PT. TIGA CAHAYA PUTRA
WORKSHEET
December 31, 2009
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Desc.
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Petty Cash
1-1101 Cash In Bank
1-1102 Marketable Securities
1-1103 Accounts Receivable
1-1104 Allowance for Uncollectible Accounts
1-1105 Employee Receivable
1-1106 Other Receivable
1-1107 Merchandise Inventory
1-1108 Office Supplies
1-1109 Value Added Tax - In (VAT-In)
1-1110 Prepaid Income Tax
1-1111 Prepaid Rent
1-2100 Land
1-2101 Vehicles
1-2102 Accumulated Depreciation - Vehicles
1-2103 Equipment
1-2104 Accumulated Depreciation - Equipment
1-3100 Building in Process
2-1100 Accounts Payable
2-1101 Insurance Liability
2-1102 Wages & Salaries Payable
2-1103 Electricity, Telephone & Water Payable
2-1104 Value Added Tax - Out (VAT - Out)
2-1105 Income Tax Payable
2-1106 Dividend Payable
2-1107 Other Current Liabilities
2-2100 Bank Loan
3-1000 Common Stock
3-1001 Retained Earnings
3-1002 Dividend
3-1003 Income Summary
4-1000 Sales
4-1001 Sales Discounts
4-1002 Sales Returns
5-1000 Cost of Good Sold
6-1100 Wages & Salaries Expense
6-1101 Uncollectible Accounts
6-1102 Depreciation Expense - Vehicles
6-1103 Advertising Expense
6-1104 Rent Expense
6-2100 Wages & Salaries Expense
6-2101 Electricity, Water & Telephone Expense
6-2102 Maintenance Expense
6-2103 News Paper & Tabloids Expense
6-2104 Income Tax Expense
6-2105 Depreciation Expense - Equipment
6-2106 Supplies Expense
6-2107 Other General & Administrative Expense
8-1000 Interest Revenue
8-1001 Dividend Revenue
8-1002 Gain on Sales of Marketable Securities
8-1003 Other Income
9-1000 Bank Charges
9-1001 Interest Expense
9-1002 Loss on Sales of Marketable Securities
9-1003 Other Expense
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INCOME STATEMENT
 Jl. Khatib Sulaiman No. 17
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EQUITY STATEMENT
Jl. Khatib Sulaiman No. 17
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BALANCE SHEET
PT. MITRA BESTARI
DAFTAR AKTIVA TETAP
Tahun 2009

Tanggal Harga Perolehan Akumulasi Penyusutan Akumulasi Nilai Buku

NO Jenis Aktiva Tetap Tarif
Perolehan (Rp) Tahun 2008 Tahun 2009 Tahun 2009 Tahun 2009

Land
1 Land 2005 200,000,000.00 0% -
Jumlah 200,000,000.00 0.00

Vehicles
1 Grand Max 1/4/2005 135,000,000.00 12.5% 63,281,250
Jumlah 135,000,000.00 63,281,250.00

Equipment
1 Computer 07/07/2006 237,500,000.00 25% 148,437,500
2 Furniture 02/07/2006 327,500,000.00 25% 204,687,500
3 Equipment 02/03/2006 252,000,000.00 25% 178,500,000
Jumlah 817,000,000.00 531,625,000.00

Total 1,152,000,000.00 594,906,250.00

 Jl. Khatib Sulaiaman No. 17
PADANG

STATEMENT OF CASHFLOW
 Jl. Khatib Sulaiaman No. 17
PADANG

STATEMENT OF CASHFLOW
 PT. MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 PT. MITRA BESTARI
Memorial Journal
December 2009 Page :

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
 PT. MITRA BESTARI
POST CLOSING TRIAL BALANCE
December 31, 2009

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Petty Cash
1-1101 Cash In Bank
1-1102 Marketable Securities
1-1103 Accounts Receivable
1-1104 Allowance for Uncollectible Accounts
1-1105 Employee Receivable
1-1106 Other Receivable
1-1107 Merchandise Inventory
1-1108 Office Supplies
1-1109 Value Added Tax - In (VAT-In)
1-1110 Prepaid Income Tax
1-1111 Prepaid Rent
1-2100 Land
1-2101 Vehicles
1-2102 Accumulated Depreciation - Vehicles
1-2103 Equipment
1-2104 Accumulated Depreciation - Equipment
1-3100 Building in Process
2-1100 Accounts Payable
2-1101 Insurance Liability
2-1102 Wages & Salaries Payable
2-1103 Electricity, Telephone & Water Payable
2-1104 Value Added Tax - Out (VAT - Out)
2-1105 Income Tax Payable
2-1106 Dividend Payable
2-1107 Other Current Liabilities
2-2100 Bank Loan
3-1000 Common Stock
3-1001 Retained Earnings