PT ADI JAYA

TRIAL BALANCE, DESEMBER 31, 2012

IN RUPIAH
ACCOUN
ACC NO. T NAME
Cash in DEBIT CREDIT
1-1100 Bank 326,355,000
Allowance
1-1200 Petty
for Cash
Accounts 6,000,000
1-1300 Receivable
Doubtful
Merchandi 583,000,000
1-1400 Debt
se 22,000,000
1-1500 Inventory
Store 667,600,000
1-1600 Supplies
Prepaid 6,000,000
1-1700 Insurance
Prepaid 12,500,000
1-1800 Rent
Prepaid 20,500,000
Dec-99 Tax
PPN 17,000,000
Jan-10 Income
Prepaid 65,175,000
Jan-20 PPN
Equipment
Equipment
Jan-00 at Cost
Accum 69,600,000
Jan-10 Dep
Accounts 24,320,000
2-1100 Payable
Expense
Income 526,130,000
2-1200 Payable
Tax
2-1300 Payable
PPN
2-1400 Payable
PPN
2-1500 Outcome
Dividend
Bank 71,200,000
2-1600 Payable
Danamon
Feb-00 Loan
Capital 305,000,000
3-1100 Stock
Retained 400,000,000
3-1200 Earning 14,500,000
3-1300 Dividend
Income 27,500,000
3-1400 Summary
4-1100 Sales 1,586,900,000
Sales
4-1200 Return 22,000,000

Cost of
5-1100 goods Sold 979,970,000
Freight
5-1200 Paid 12,600,000

Advertisin
6-1000 g Expenses 4,650,000 -
Telephone
&
Electricity
6-1100 expenses 7,800,000
Store
Supplies
6-1200 Expenses 4,750,000
Bad Debts
6-1300 Expense 12,000,000
Depreciati
on
6-1400 Expense 16,500,000
Insurance
6-1500 Expense 11,400,000
 Rent
6-1600 Expense 22,900,000
Wages &
Salaries
6-1700 Expense 40,200,000
Other
Operating
6-1800 Expense 10,550,000
Interest
8-1100 Revenue 7,900,000
Interest
9-1100 Expense 3,700,000
Bank
Service
9-1200 Charge 7,700,000
Income
Tax
9-1300 Expense
TOTAL 2,957,950,000 2,957,950,000
 PT ADI JAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2012

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp

Jumlah ........................
 PT ADI JAYA
LEDGER (AFTER CLOSING)
DECEMBER 31, 2012
(In Rupiah)
Nama : Cash In Bank Nomor : 1-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn income Nomor : 1-1910

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : prepaid ppn Nomor : 1-1920

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ACCOUNT PAYABLE Nomor : 2-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME TAX PAYABLE Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : dividend payable Nomor : 2-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : bank DANAMON loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : capital stock Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : retained earning Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : dividend Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : advertising expenses Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad Debt Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wages and Salaries expense Nomor : 6-1700

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME TAX EXPENSE Nomor : 9-1300

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PT ADI JAYA
CLOSING ENTRIES
DECEMBER 31, 2012

POS DEBIT CREDIT

DATE DESCRIPTION
REF Rp Rp

JUMLAH
 PT ADI JAYA
CASH FLOW REPORT
DECEMBER 31, 2012

(In Rupiah)

SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Penerimaan Dari Bank Danamon
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
BALANCE SHEET
DECEMBER 31, 2012
ASSETS LIABILITY AND EQUITY
BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 329,995,000 Accounts Payable 526,130,000
Petty Cash 6,000,000 Expense Payable 7,250,000
Accounts Receivable 583,000,000 Income Tax Payable 90,065,000
Allowance for Doubtful Debt (23,320,000) PPN Payable 6,025,000
Merchandise Inventory 667,600,000 Total Current Liabilities
Store Supplies 4,300,000
Prepaid Insurance 11,650,000 Long Term Liabilities
Prepaid Rent 19,000,000 Bank Danamon Loan 305,000,000
Prepaid PPN 0 Total Long Term Liabilities
Total Current Assets 1,598,225,000
Equity
Fixed Assets Capital Stock 400,000,000
Equipment 69,600,000 Retained Earnings 308,195,000
Equipment Accumulation Depreciation (25,160,000)
Total Fixed Assets 44,440,000 Total Equity

TOTAL ASSETS 1,642,665,000 TOTAL LIABILITIES & EQUITY

LIABILITY AND EQUITY
BALANCE
Rp

629,470,000

305,000,000

708,195,000

1,642,665,000
 PT ADI JAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2012

BALANCE
DESCRIPTION
Rp

Retained Earning, 1 Desember 2012 14,500,000

Penambahan :
Laba tahun berjalan 321,195,000

Pengurangan :
Dividend 27,500,000

Retained Earning, 31 Desember 2012 308,195,000

 PT ADI JAYA
WORKSHEET
DECEMBER 31, 2012

Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash in Bank 326,355,000 - 3,640,000 329,995,000 329,995,000 -
1-1200 Petty Cash 6,000,000 - 6,000,000 6,000,000 -
1-1300 Accounts Receivable 583,000,000 - 583,000,000 583,000,000 -
1-1400 Allowance for Doubtful Debt - 22,000,000 1,320,000 - 23,320,000 - 23,320,000
1-1500 Merchandise Inventory 667,600,000 - 667,600,000 667,600,000 -
1-1600 Store Supplies 6,000,000 - 1,700,000 4,300,000 4,300,000 -
1-1700 Prepaid Insurance 12,500,000 - 850,000 11,650,000 11,650,000 -
1-1800 Prepaid Rent 20,500,000 - 1,500,000 19,000,000 19,000,000 -
1-1900 Prepaid Tax 17,000,000 - 17,000,000 - - -
1-1910 PPN Income 65,175,000 - 65,175,000 - - -
1-1920 Prepaid PPN - - - -
1-2100 Equipment at Cost 69,600,000 - 69,600,000 69,600,000 -
1-2110 Equipment Accum Dep - 24,320,000 840,000 25,160,000 - 25,160,000
2-1100 Accounts Payable - 526,130,000 526,130,000 - 526,130,000
2-1200 Expense Payable - - 7,250,000 7,250,000 - 7,250,000
2-1300 Income Tax Payable - - 90,065,000 90,065,000 - 90,065,000
2-1400 PPN Payable - - 6,025,000 6,025,000 - 6,025,000
2-1500 PPN Outcome - 71,200,000 71,200,000 - - -
2-1600 Dividend Payable - - - -
2-2100 Bank Mega Loan - 305,000,000 305,000,000 - 305,000,000
3-1100 Capital Stock - 400,000,000 400,000,000 - 400,000,000
3-1200 Retained Earning - 14,500,000 14,500,000 - 14,500,000
3-1300 Dividend 27,500,000 - 27,500,000 27,500,000 -
3-1400 Income Summary - - - -
4-1100 Sales - 1,586,900,000 1,586,900,000 - 1,586,900,000
4-1200 Sales Return 22,000,000 - 22,000,000 22,000,000 -
5-1100 Cost of goods Sold 979,970,000 - 979,970,000 979,970,000 -
5-1200 Freight Paid 12,600,000 - 12,600,000 12,600,000 -
6-1000 Advertising Expenses 4,650,000 - 4,650,000 4,650,000 -
6-1100 Telephone & Electricity expenses 7,800,000 - 2,750,000 10,550,000 10,550,000 -
6-1200 Store Supplies Expenses 4,750,000 - 1,700,000 6,450,000 6,450,000 -
6-1300 Bad Debts Expense 12,000,000 - 1,320,000 13,320,000 13,320,000 -
6-1400 Depreciation Expense 16,500,000 - 840,000 17,340,000 17,340,000 -
6-1500 Insurance Expense 11,400,000 - 850,000 12,250,000 12,250,000 -
6-1600 Rent Expense 22,900,000 - 1,500,000 24,400,000 24,400,000 -
6-1700 Wages & Salaries Expense 40,200,000 - 4,500,000 44,700,000 44,700,000 -
6-1800 Other Operating Expense 10,550,000 - 10,550,000 10,550,000 -
8-1100 Interest Revenue - 7,900,000 4,000,000 11,900,000 - 11,900,000
9-1100 Interest Expense 3,700,000 - 3,700,000 3,700,000 -
9-1200 Bank Service Charge 7,700,000 - 360,000 8,060,000 8,060,000 -
9-1300 Income Tax Expense - - 107,065,000 107,065,000 107,065,000 -
TOTAL 2,957,950,000 2,957,950,000 195,725,000 195,725,000 2,996,250,000 2,996,250,000 1,277,605,000 1,598,800,000 1,718,645,000 1,397,450,000
JUMLAH LABA/RUGI 321,195,000 321,195,000
1,598,800,000 1,598,800,000 1,718,645,000 1,718,645,000

-
 PT ADI JAYA
PROFIT AND LOSS
DECEMBER 31, 2012

KETERANGAN Rp Rp

REVENUE
Sales 1,586,900,000
Sales Return 22,000,000 (-)
Net Sales 1,564,900,000

COST OF GOODS SOLD

Cost of Goods Sold 979,970,000
Freight Paid 12,600,000 (+)
Cost of Goods Sold 992,570,000 (-)
Gross Profit 572,330,000

EXPENSES
OPERATING EXPENSE
Advertising Expenses 4,650,000
Telephone & Electricity expenses 10,550,000
Store Supplies Expenses 6,450,000
Bad Debts Expense 13,320,000
Depreciation Expense 17,340,000
Insurance Expense 12,250,000
Rent Expense 24,400,000
Wages & Salaries Expense 44,700,000
Other Operating Expense 10,550,000 (+)
Sub Total 144,210,000 (-)
Operating Net Profit 428,120,000

OTHER REVENUE & GAINS

Interest Revenue 11,900,000
Total Other Revenue 440,020,000 (+)

OTHER EXPENSES & LOSSES

Interest Expense (3,700,000)
Bank Service Charge (8,060,000)
Total Other Expenses (11,760,000) (-)
EARNING BEFORE TAX 428,260,000
Income Tax Expense 107,065,000 (-)
EARNING/NET INCOME 321,195,000
 PT ADI JAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2012

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
Dec-12 31 BM-XII-01 Cash In Bank 1-1100 3,640,000
Bank Service Charge 9-1200 360,000
Interest Revenue 8-1100 4,000,000

31 BM-XII-02 Store Supplies Expenses 6-1200 1,700,000

Store Supplies 1-1600 1,700,000
Rent Expense 6-1600 1,500,000
Prepaid Rent 1-1800 1,500,000
Insurance Expense 6-1500 850,000
Prepaid Insurance 1-1700 850,000
Bad Debts Expense 6-1300 1,320,000
Allowance for Doubtful Debt 1-1400 1,320,000

31 BM-XII-03 Depreciation Expense 6-1400 840,000

Equipment Accum Dep 1-2110 840,000
Wages & Salaries Expense 6-1700 4,500,000
Expense Payable 2-1200 4,500,000
Telephone & Electricity Expense 6-1100 2,750,000
Expanse Payable 2-1200 2,750,000

31 BM-XII-04 PPN Outcome 2-1500 71,200,000

PPN Payable 2-1400 6,025,000
PPN Income 1-1910 65,175,000
Income Tax Expense 9-1300 Rp 107,065,000.00
Income Tax Payable 2-1300 90,065,000.00
Prepaid Tax 1-1900 17,000,000

JUMLAH 195,725,000.00 195,725,000.00