NERACA SALDO PENUTUPANPT ADI JAYAPOST CLOSING TRIAL BALANCEDECEMBER 31, 2012ACCOUNT NUMBERACCOUNT NAMEDEBITCREDITRpRpJumlah ........................

BUKU BESAR PENUTUPPT ADI JAYALEDGER (AFTER CLOSING)DECEMBER 31, 2012(In Rupiah)Nama:Cash In BankNomor :1-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Petty CashNomor :1-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Account ReceivableNomor :1-1300DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Allowance of DoubTful DebtNomor :1-1400DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Merchandise InventoryNomor :1-1500DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:STORE SUPPLIESNomor :1-1600DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Prepaid InsuranceNomor :1-1700DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Prepaid RentNomor :1-1800DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Prepaid TAXNomor :1-1900DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:ppn incomeNomor :1-1910DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:prepaid ppnNomor :1-1920DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:EQUIPMENT AT COSTNomor :1-2100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:EQUIPMENT ACCUM DEPNomor :1-2110DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:ACCOUNT PAYABLENomor :2-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:EXPENSE PAYABLENomor :2-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:INCOME TAX PAYABLENomor :2-1300DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:ppn payableNomor :2-1400DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:ppn outcomeNomor :2-1500DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:dividend payableNomor :2-1600DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:bank DANAMON loanNomor :2-2100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:capital stockNomor :3-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:retained earningNomor :3-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:dividendNomor :3-1300DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:INCOME SUMMARYNomor :3-1400DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:SalesNomor :4-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Sales returnNomor :4-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:COST OF GOODS SOLDNomor :5-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:freight paidNomor :5-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:advertising expensesNomor :6-1000DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Telephone & Electricity ExpenseNomor :6-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:STORE Supplies ExpenseNomor :6-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Bad Debt ExpenseNomor :6-1300DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Depreciation ExpenseNomor :6-1400DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Insurance ExpenseNomor :6-1500DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Rent ExpenseNomor :6-1600DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Wages and Salaries expenseNomor :6-1700DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Others Operating ExpenseNomor :6-1800DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Interest REVENUENomor :8-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Interest ExpenseNomor :9-1100DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:Bank Service ChargeNomor :9-1200DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRpNama:INCOME TAX EXPENSENomor :9-1300DATEDESCRIPTIONPOS REFDEBITKREDITBALANCEDEBITKREDITRpRpRpRp

JURNAL PENUTUPPT BERKAHCLOSING ENTRIESDECEMBER 31, 2013DATEDESCRIPTIONPOSDEBITCREDITREFRpRpJUMLAH

ARUS KASPT BERKAHCASH FLOW REPORTDECEMBER 31, 2013(In Rupiah)KETERANGANRpSALDORp

NERACAPT ADI JAYABALANCE SHEETDECEMBER 31, 2012ASSETSLIABILITY AND EQUITYDESCRIPTIONBALANCEDESCRIPTIONBALANCERpRpRpRpCurrent AssetsCurrent LiabilitiesCash in BankAccounts PayablePetty CashExpense PayableAccounts ReceivableIncome Tax PayableAllowance for Doubtful DebtMerchandise InventoryTotal Current LiabilitiesStore SuppliesPrepaid InsuranceLong Term LiabilitiesPrepaid RentBank Danamon LoanPrepaid PPNTotal Long Term LiabilitiesTotal Current AssetsEquityFixed AssetsCapital StockEquipmentRetained EarningsEquipment Accumulation DepreciationTotal Fixed AssetsTotal EquityTOTAL ASSETSTOTAL LIABILITIES & EQUITY

PERUBAHAN MODALPT ADI JAYA"CAPITAL STATEMENT"DECEMBER 31, 2012DESCRIPTIONBALANCERpRetained Earning, 1 Desember 2012Penambahan :Laba tahun berjalanPengurangan :DividendRetained Earning, 31 Desember 2012

WORKSHEETPT ADI JAYAWORKSHEETDECEMBER 31, 2012Account NumberAccount NameTrial BalanceAdjustment EntriesTrial Balance After AJPIncome StatementBalance SheetDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditRpRpRpRpRpRpRpRpRpRp1-1100Cash in Bank1-1200Petty Cash1-1300Accounts Receivable1-1400Allowance for Doubtful Debt1-1500Merchandise Inventory1-1600Store Supplies1-1700Prepaid Insurance1-1800Prepaid Rent1-1900Prepaid Tax1-1910PPN Income1-1920Prepaid PPN1-2100Equipment at Cost1-2110Equipment Accum Dep2-1100Accounts Payable2-1200Expense Payable2-1300Income Tax Payable2-1400PPN Payable2-1500PPN Outcome2-1600Dividend Payable2-2100Bank Mega Loan3-1100Capital Stock3-1200Retained Earning3-1300Dividend3-1400Income Summary4-1100Sales4-1200Sales Return5-1100Cost of goods Sold5-1200Freight Paid6-1000Advertising Expenses6-1100Telephone & Electricity expenses6-1200Store Supplies Expenses6-1300Bad Debts Expense6-1400Depreciation Expense6-1500Insurance Expense6-1600Rent Expense6-1700Wages & Salaries Expense6-1800Other Operating Expense8-1100Interest Revenue9-1100Interest Expense9-1200Bank Service Charge9-1300Income Tax ExpenseTOTALJUMLAH LABA/RUGI0.0

RUGI LABAPT ADI JAYAPROFIT AND LOSSDECEMBER 31, 2012KETERANGANRpRpREVENUESalesSales Return(-)Net SalesCOST OF GOODS SOLDCost of Goods SoldFreight Paid(+)Cost of Goods Sold(-)Gross ProfitEXPENSESOPERATING EXPENSEAdvertising ExpensesTelephone & Electricity expensesStore Supplies ExpensesBad Debts ExpenseDepreciation ExpenseInsurance ExpenseRent ExpenseWages & Salaries ExpenseOther Operating Expense(+)Sub Total(-)Operating Net ProfitOTHER REVENUE & GAINSInterest RevenueTotal Other Revenue(+)OTHER EXPENSES & LOSSESInterest ExpenseBank Service ChargeTotal Other Expenses(-)EARNING BEFORE TAXIncome Tax Expense(-)EARNING/NET INCOME

JURNAL PENYESUIAANPT BERKAHADJUSTMENT ENTRIESDECEMBER 31, 2013DATEEVIDENCEDESCRIPTIONACCDEBITCREDITNUMBERREFRpRpJUMLAH