...................................

WORKSHEET
...

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Ikhtisar Biaya Produ
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Jumlah Pindahan 2,761,502,000 2,048,422,500 128,125,000 428,443,625 2,632,577,000 2,219,816,125

41000 Sales - 3,000,782,500 - - - 3,000,782,500

41001 Sales discount 38,765,000 - - - 38,765,000 -
41002 Sales Returns 52,500,000 - - - 52,500,000 -
42100 Sales Service - 732,000,000 - - - 732,000,000
51000 Cost of sales 2,295,138,000 - - - 2,295,138,000 -
61100 Wages & Salaries Expense (Sales) 295,000,000 - - - 295,000,000 -
61200 Bad Debts- expense - - 3,362,500 - 3,362,500 -
61300 Depreciation Expense - Vehicles 18,000,000 - 45,000,000 - 63,000,000 -
61400 Advertising Expense 13,685,000 - - - 13,685,000 -
61500 Rent Expense - - 93,500,000 - 93,500,000 -
62100 Wages & Salaries Expense (Administrative 140,000,000 - - - 140,000,000 -
62200 Electricity Expense 5,300,000 - - 325,000 4,975,000 -
62300 Water & Telephone Expense 45,900,000 - 950,000 - 46,850,000 -
62400 Utility Expense 67,420,000 - - - 67,420,000 -
62500 Depreciation Expense - Equipment - - 88,750,000 - 88,750,000 -
62600 Supplies Expense - - 27,500,000 - 27,500,000 -
62700 Transportation Expense 68,900,000 - 550,000 - 69,450,000 -
81000 Interest Revenue - 18,800,000 - 9,000,000 - 27,800,000
81001 Gain on Sales Plant Assets - 13,000,000 - - - 13,000,000
81002 Devidend Revenue - 30,000,000 - - - 30,000,000
81003 Gain on Sales Marketable Equity Securitie - 47,420,000 - - - 47,420,000
91000 Bank Charges 25,000,000 - 1,200,000 - 26,200,000 -
91001 Interest Expense 62,400,000 - - - 62,400,000 -
91002 Company Income Tax/Income Taxes Expe 915,000 - 48,831,125 - 49,746,125 -
5,890,425,000 5,890,425,000 437,768,625 437,768,625 6,070,818,625 6,070,818,625
31004 Income Summary - -

Total
...........................................................................................................................
Total ..........................................................................................................................
......................................................................................................................................................................
Total .....................................................................................................................................................................
ya Produksi Income Summary Balance Sheet
CREDIT DEBIT CREDIT DEBIT CREDIT
- - 2,632,577,000 2,219,816,125

- 3,000,782,500 - -
38,765,000 - - -
52,500,000 - - -
- 732,000,000 - -
2,295,138,000 - - -
295,000,000 - - -
3,362,500 - - -
63,000,000 - - -
13,685,000 - - -
93,500,000 - - -
140,000,000 - - -
4,975,000 - - -
46,850,000 - - -
67,420,000 - - -
88,750,000 - - -
27,500,000 - - -
69,450,000 - - -
- 27,800,000 - -
- 13,000,000 - -
- 30,000,000 - -
- 47,420,000 - -
26,200,000 - - -
62,400,000 - - -
49,746,125 - - -
3,438,241,625 3,851,002,500 2,632,577,000 2,219,816,125
412,760,875 412,760,875
3,851,002,500 3,851,002,500 2,632,577,000 2,632,577,000

....
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 .........................................

Laporan Harga Pokok Penjualan

...............................

Net Income

Other Sales Expense

Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
Office Supplies
Store Supplies
Value Added Tax - In (VAT-In)
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Accounts Payable

Value Added Tax - Out (VAT - Out)

Income Tax Payable
Dividend Payable

Vehicles

Bank Loan
 .........................................

Laporan Harga Pokok Produksi

...............................

Net Income

Other Sales Expense

Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
Office Supplies
Store Supplies
Value Added Tax - In (VAT-In)
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Accounts Payable

Value Added Tax - Out (VAT - Out)

Income Tax Payable
Dividend Payable

Vehicles

Bank Loan
Payment of Cash Dividends

Net Incerase (Decrease) in Cash

Cash at Beginning of Year

Cash at End of Year

 .........................................
INCOME STATEMENT
...............................

Net Income

Other Sales Expense

Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment

Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
Office Supplies
Store Supplies
Value Added Tax - In (VAT-In)
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Accounts Payable

Value Added Tax - Out (VAT - Out)

Income Tax Payable
Dividend Payable

Vehicles
Bank Loan
Payment of Cash Dividends

Net Incerase (Decrease) in Cash

 .........................................

EQUITY STATEMENT
....................................

Net Income

Depreciation Expense - Building

Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
 .........................................................
BALANCE
......................................

Net Income

Other Sales Expense

Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
Office Supplies
Store Supplies

Value Added Tax - In (VAT-In)

Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Accounts Payable

Value Added Tax - Out (VAT - Out)

Income Tax Payable
Dividend Payable

Vehicles
Bank Loan
Payment of Cash Dividends
 .........................................

STATEMENT OF CASH FLOW

...............................

Net Income

Other Sales Expense

Depreciation Expense - Building
Depreciation Expense - Vehicles
Depreciation Expense - Equipment
Marketable Securities
Accounts Receivable
Employee Receivable
Merchandise Inventory
Office Supplies
Store Supplies
Value Added Tax - In (VAT-In)
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Accounts Payable

Value Added Tax - Out (VAT - Out)

Income Tax Payable
Dividend Payable

Vehicles

Bank Loan
Payment of Cash Dividends

Net Incerase (Decrease) in Cash

Cash at Beginning of Year
Cash at End of Year