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DEBIT CREDIT
Rp Rp
Jumlah ........................
PT ADI JAYA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2012
ACCOUNT
NUMBER ACCOUNT NAME
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Nama : Cash In Bank Nomor :
DEBITRp Rp Rp
Nama : Petty Cash Nomor :
DEBITRp Rp Rp
Nama : Account Receivable Nomor :
DEBITRp Rp Rp
Nama : Allowance of DoubTful Debt Nomor :
DEBIT
Rp Rp Rp
Nama : Merchandise Inventory Nomor :
DEBITRp Rp Rp
Nama : STORE SUPPLIES Nomor :
DEBITRp Rp Rp
BAL
KREDITBAL
BALPOS
REF
DEBIT
POS
REF
DEBIT KREDIT
BAL
DATE DESCRIPTION
BAL
DATE DESCRIPTION
KREDIT
DESCRIPTIONPOS
REFDATE
PT ADI JAYALEDGER (AFTER CLOSING)
DECEMBER 31, 2012
KREDITBAL
DEBITDATE DESCRIPTION
POS
REF
(In Rupiah)
KREDIT
DATE DESCRIPTIONPOS
REF
DEBIT
DEBIT KREDIT
DATE DESCRIPTIONDEBITPOS
REF
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Nama : Prepaid Insurance Nomor :
DEBITRp Rp Rp
Nama : Prepaid Rent Nomor :
DEBITRp Rp Rp
Nama : Prepaid TAX Nomor :
DEBITRp Rp Rp
Nama : ppn income Nomor :
DEBIT
Rp Rp Rp
Nama : prepaid ppn Nomor :
DEBIT
Rp Rp Rp
Nama : EQUIPMENT AT COST Nomor :
DEBITRp Rp Rp
DESCRIPTIONKREDIT
BALPOS
REF
DEBIT
DEBITDATE DESCRIPTION
POS
REF
POS
REF
DEBIT KREDIT
POSREF
DEBIT KREDIT
DATE DESCRIPTION
DATE DESCRIPTION
DATE
DATE
DESCRIPTION
BAL
BAL
KREDITBAL
POS
REF
DEBIT KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBAL
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Nama : EQUIPMENT ACCUM DEP Nomor :
DEBITRp Rp Rp
Nama : ACCOUNT PAYABLE Nomor :
DEBITp p p
Nama : EXPENSE PAYABLE Nomor :
DEBITp p p
Nama : INCOME TAX PAYABLE Nomor :
DEBITp p p
Nama : ppn payable Nomor :
DEBITp p p
Nama : ppn outcome Nomor :
DEBIT
Rp Rp Rp
Nama : dividend payable Nomor :
DEBIT
Rp Rp Rp
BAL
KREDITBAL
POS
REF
POS
REF
DEBIT
DEBIT
DEBITDESCRIPTION
POS
REF
POS
REF
DATE DESCRIPTIONPOS
REF
DATE DESCRIPTION
DATE DESCRIPTION
DATE
DATE DESCRIPTION
BAL
DEBIT
KREDIT
BAL
DEBIT KREDIT
KREDIT
KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBAL
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Nama : bank DANAMON loan Nomor :
DEBITp p p
Nama : capital stock Nomor :
DEBITp p p
Nama : retained earning Nomor :
DEBITRp Rp Rp
Nama : dividend Nomor :
DEBITRp Rp Rp
Nama : INCOME SUMMARY Nomor :
DEBITRp Rp Rp
Nama : Sales Nomor :
DEBITRp Rp Rp
KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBAL
DATE DESCRIPTION
KREDITBAL
POS
REF
DEBIT
KREDITBALANCE
POS
REF
POS
REF
POS
REF
DEBIT
DATE DESCRIPTIONPOS
REF
DEBIT KREDITBAL
DATE DESCRIPTION
DATE DESCRIPTION
DATE DESCRIPTION
KREDITDEBIT
DEBIT
BAL
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Nama : Bad Debt Expense Nomor :
DEBITRp Rp Rp
Nama : Depreciation Expense Nomor :
DEBITRp Rp Rp
Nama : Insurance Expense Nomor :
DEBITRp Rp Rp
Nama : Rent Expense Nomor :
DEBITRp Rp Rp
Nama : Wages and Salaries expense Nomor :
DEBITRp Rp Rp
KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT
DATE DESCRIPTIONPOS
REF
DEBIT
POS
REF
DEBIT
KREDITBAL
POS
REF
DEBIT
KREDITBAL
KREDITBAL
DATE DESCRIPTION
DATE DESCRIPTION
KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT
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Nama : Others Operating Expense Nomor :
DEBITRp Rp Rp
Nama : Interest REVENUE Nomor :
DEBITRp Rp Rp
Nama : Interest Expense Nomor :
DEBITRp Rp Rp
Nama : Bank Service Charge Nomor :
DEBITRp Rp Rp
Nama : INCOME TAX EXPENSE Nomor :
DEBIT
Rp Rp Rp
KREDITBAL
DATE DESCRIPTIONPOS
REF
DEBIT
KREDITDEBITDATE
DATE DESCRIPTION
DATE DESCRIPTION
KREDITBAL
KREDITBAL
DEBITPOS
REF
DESCRIPTIONBAL
POS
REF
DEBIT
POS
REF
DATE DESCRIPTIONKREDIT
POS
REF
DEBIT
BAL
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1-1100
KREDITRp
1-1200
KREDITRp
1-1300
KREDITRp
1-1400
KREDIT
Rp
1-1500
KREDITRp
1-1600
KREDITRp
NCE
NCE
NCE
NCE
NCE
NCE
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1-1700
KREDITRp
1-1800
KREDITRp
1-1900
KREDITRp
1-1910
KREDIT
Rp
1-1920
KREDIT
Rp
1-2100
KREDITRp
NCE
NCE
NCE
NCE
NCE
NCE
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1-2110
KREDITRp
2-1100
KREDITp
2-1200
KREDITp
2-1300
KREDITp
2-1400
KREDITp
2-1500
KREDIT
Rp
2-1600
KREDIT
Rp
NCE
NCE
NCE
NCE
NCE
NCE
NCE
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2-2100
KREDITp
3-1100
KREDITp
3-1200
KREDITRp
3-1300
KREDITRp
3-1400
KREDITRp
4-1100
KREDITRp
NCE
NCE
NCE
NCE
NCE
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4-1200
KREDIT
Rp
5-1100
KREDITRp
5-1200
KREDITRp
6-1000
KREDITRp
6-1100
KREDITRp
6-1200
KREDITRp
NCE
NCE
NCE
NCE
NCE
NCE
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6-1300
KREDITRp
6-1400
KREDITRp
6-1500
KREDITRp
6-1600
KREDITRp
6-1700
KREDITRp
NCE
NCE
NCE
NCE
NCE
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6-1800
KREDITRp
8-1100
KREDITRp
9-1100
KREDITRp
9-1200
KREDITRp
9-1300
KREDIT
Rp
NCE
NCE
NCE
NCE
NCE
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POS DEBIT CREDIT
REF Rp Rp
JUMLAH
DATE DESCRIPTION
PT ADI JAYA
CLOSING ENTRIES
DECEMBER 31, 2012
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SALDO
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Penerimaan dari Pelanggan
Penerimaan Dari Bank Mega
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
CASH FLOW REPORT
KETERANGAN Rp
DECEMBER 31, 2012
(In Rupiah)
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ASSETS LIABILITY AND EQU
BALANCE BALANCE
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank Accounts Payable
Petty Cash Expense Payable
Accounts Receivable Income Tax Payable
Allowance for Doubtful Debt
Merchandise Inventory Total Current Liabilities
Store Supplies
Prepaid Insurance Long Term Liabilities
Prepaid Rent Bank Danamon Loan
Prepaid PPN Total Long Term Liabilities
Total Current Assets
Equity
Fixed Assets Capital Stock
Equipment Retained Earnings
Equipment Accumulation Depreciation
Total Fixed Assets Total Equity
TOTAL ASSETS TOTAL LIABILITIES & EQUITY
DESCRIPTION DESCRIPTION
PT ADI JAYA
BALANCE SHEET
DECEMBER 31, 2012
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BALANCE
Rp
Retained Earning, 1 Desember 2012
Penambahan :
Laba tahun berjalan
Pengurangan :
Dividend
Retained Earning, 31 Desember 2012
DESCRIPTION
PT ADI JAYA
"CAPITAL STATEMENT"
DECEMBER 31, 2012
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Debit Credit Debit Credit De
Rp Rp Rp Rp R
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 Dividend Payable
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
5-1100 Cost of goods Sold
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries Expense
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense9-1200 Bank Service Charge
9-1300 Income Tax Expense
Adjustment Entries
TOTAL
DECEMBER 31, 2012
WORKSHEET
PT ADI JAYA
TrAccount
NumberAccount Name
Trial Balance
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REVENUESales
Sales Return (-)
Net Sales
COST OF GOODS SOLD
Cost of Goods Sold
Freight Paid (+)
Cost of Goods Sold (-)
Gross Profit
EXPENSES
OPERATING EXPENSE
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debts Expense
Depreciation Expense
Insurance Expense
Rent ExpenseWages & 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 ADI JAYAPROFIT AND LOSSDECEMBER 31, 2012
Rp RpKETERANGAN
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EVIDENCE ACC DEBIT CREDITNUMBER REF Rp Rp
JUMLAH
PT ADI JAYA
ADJUSTMENT ENTRIES
DECEMBER 31, 2012
DATE DESCRIPTION