PT.

INDONESIA
TRIAL BALANCE
NOVEMBER, 30 2012
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1-110 Cash in Bank 245,000,000
1-120 Petty Cash 7,500,000
1-130 Accounts Receivable 95,000,000
1-140 Allowance of Doubtful Debt 11,500,000
1-150 Merchandise Inventory 200,000,000
1-160 Office Supplies 9,700,000
1-170 Prepaid Insurance 16,500,000
1-190 VAT (Value Added Tax) Receivable -
1-191 VAT (Value Added Tax) In -
1-192 Prepaid Income Tax Article 25 17,500,000
1-310 Land 350,000,000
1-320 Buildings 720,000,000
1-321 Acc. Depreciation – Buildings 144,000,000
1-330 Equipment 201,600,000
1-331 Acc. Depreciaton – Equipment 75,600,000
2-110 Accounts Payable 149,000,000
2-120 Accrued Expense 9,400,000
2-130 VAT (Value Added Tax) Payable 31,600,000
2-131 VAT (Value Added Tax) Out -
2-132 Income Tax Article 21 Payable 1,720,000
2-133 Income Tax Article 23 Payable -
2-134 Income Tax Article 25/29 Payable 2,300,000
2-210 BMI Bank, Loan 475,000,000
3-110 Stock Capital 500,000,000
3-130 Retained Earnings 312,610,000
4-110 Sales 825,000,000
4-120 Sales Discount 8,700,000
4-130 Sales Return and Allowance -
5-110 Cost of Goods Sold 500,500,000
6-110 Utilities Expense 17,000,000
6-120 Office Supplies Expense 5,760,000
6-131 Doubtful Debts Expense 9,540,000
6-140 Spoilage Expense 11,200,000
6-151 Depreciation Expense 52,000,000
6-160 Insurance Expense 18,100,000
6-180 Wages and Salaries 41,200,000
6-190 Advertising Expense 7,580,000
6-200 Others Operating Expense 6,750,000
8-110 Interest Income 13,400,000
8-140 Freights Collected 4,350,000
8-150 Late Fees Collected 7,250,000
9-110 Interest Expenses 8,050,000
9-120 Bank Service Charges 7,150,000
9-140 Income Tax Article 4(2) Expense 3,700,000
9-145 Income Tax Expense -
9-150 Late Fees Expenses 2,700,000
TOTAL 2,562,730,000 2,562,730,000
-
 PT. INDONESIA
PURCHASES JOURNAL
December 2012
(In Rp.)
Page: _ PJ 1
DEBIT CREDIT
Date Doc. No. Description Post OTHERS OTHERS
Ref. Merchnadise Accounts
Inventoy VAT - In Payable
Acc. No Amount Acc. No Amount
1 DEC 1
2 2
3 3
4 4
5 5
6 TOTAL - - - 6

Date Signature RECAPITULATION

Prepared by : ............ ..................... DEBIT CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ .....................

Total Total
 PT. INDONESIA
SALES JOURNAL
December 2012
(In Rp.)
Page: _ SJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts Cost of Goods Merchandise
Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 1
2 2
3 3
4 4
5 5
6 TOTAL 6

Date Signature RECAPITULATION

Prepared by : ............ ..................... DEBIT CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ .................. ...

TOTAL TOTAL
0.00
 PT. INDONESIA
CASH RECEIPTS JOURNAL
December 2012
(In Rp.)
Page: _ CRJ 1
DEBIT CREDIT
Date Doc. No. Description Post OTHERS OTHERS
Ref. Accounts
Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 1
2 2
3 3
4 4
5 5
6 TOTAL 6

Date Signature RECAPITULATION

Prepared by : ............ ..................... DEBIT CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ .....................

TOTAL TOTAL
 PT. INDONESIA
CASH PAYMENTS JOURNAL
December 2012
(In Rp.)
Page: _ CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1

2 2

3 3

4 4

5 5

6 6

7 7

8 8
9 9
10 10

11 TOTAL 11

Date Signature RECAPITULATION

Prepared by : ............ ..................... DEBIT CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ .....................
TOTAL TOTAL
-
 PT. INDONESIA
PETTY CASH JOURNAL
December 2012
(In Rp.)
Page: _ PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash

1 DEC 1
2 2
3 3
4 4
5 5
6 6
7 7
8 TOTAL 8

Date Signature RECAPITULATION

Prepared by : ............ .................. DEBET CREDIT
Acc. No Amount Acc. No Amount
Posted by : ............ ...................

TOTAL TOTAL
 PT. INDONESIA
GENERAL JOURNAL
December 2012
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT

1 1
DEC
2 2

3 3

4 4

5 5

6 6

7 7

8 8

9 9

10 10

11 11

12 12

13 13

14 14

15 15

16 16

17 17

18 18

19 19

20 20

21 TOTAL 21

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount Posted by : ............ .....................

TOTAL TOTAL
 PT. INDONESIA
INVENTORY CARD
December 2012
(in Rp.)
No : TPC-10
Product : Tablet PC 10"
Location : Store Basement

Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12

Date Signature
Prepared by : ............ .....................
 PT. DANINDO
INVENTORY CARD
December 2012
(in Rp.)
No : TPC-8.9
Product : Tablet PC 8.9"
Location : Store Basement

Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16

Date Signature
Prepared by : ............ .....................
-
-
-
 90,000,000
60,000,000
150,000,000
 PT. INDONESIA
GENERAL LEDGER
December 2012
(in Rp.)

Account : Cash in Bank Acct. No. : 1-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Petty Cash Acct. No. : 1-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Accounts Receivable Acct. No. : 1-130

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Allowance of Doubtful Debt Acct. No. : 1-140

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Office Supplies Acct. No. : 1-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
 Account : Prepaid Insurance Acct. No. : 1-170
POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Land Acct. No. : 1-310

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Buildings Acct. No. : 1-320

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT
 Account : Acc. Depreciation – Buildings Acct. No. : 1-321
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Equipment Acct. No. : 1-330

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Accounts Payable Acct. No. : 2-110

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Accrued Expense Acct. No. : 2-120

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Income Tax Article 21 Payable Acct. No. : 2-132

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Income Tax Article 23 Payable Acct. No. : 2-133

 POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Bhakti Mandiri Bank, Loan Acct. No. : 2-210

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Stock Capital Acct. No. : 3-110

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Retained Earnings Acct. No. : 3-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Sales Acct. No. : 4-110

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Sales Discount Acct. No. : 4-120

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Sales Return and Allowance Acct. No. : 4-130

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Cost of Goods Sold Acct. No. : 5-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF.
DATE DESCRIPTION POST. DEBIT CREDIT
REF. DEBIT CREDIT

Account : Utilities Expense Acct. No. : 6-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Doubtful Debts Expense Acct. No. : 6-131

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Spoilage Expense Acct. No. : 6-140

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Depreciation Expense Acct. No. : 6-151

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Insurance Expense Acct. No. : 6-160

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Wages and Salaries Acct. No. : 6-180

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Advertising Expense Acct. No. : 6-190

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
 Account : Others Operating Expense Acct. No. : 6-200
POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Interest Income Acct. No. : 8-110

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Freights Collected Acct. No. : 8-140

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Late Fees Collected Acct. No. : 8-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Interest Expenses Acct. No. : 9-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
DATE DESCRIPTION REF. DEBIT CREDIT
DEBIT CREDIT

Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

DATE DESCRIPTION POST. DEBIT CREDIT

Balance
REF. DEBIT CREDIT

Account : Income Tax Expense Acct. No. : 9-145

 POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Account : Late Fees Expenses Acct. No. : 9-150

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
42575000 37679000 20151000 100,405,000.00

33674000 48824000 29205000 111,703,000.00

140000000 150000000 290,000,000.00

 PT. INDONESIA
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2012
(in Rp.)

Customer : PERDANA CELL Code : CS-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Customer : SUCI CELL Code : CS-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Customer : DAGO CELL Code : CS-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Date Signature
Prepared by : ............ .....................

PT. INDONESIA
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2012
(in Rp.)

Customer : PT. ANIMASI Code : SP-01

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Customer : PT. GLODOK Code : SP-02

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT

Customer : PT. NUSA CELL Code : SP-03

POST. BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
 Date Signature
Prepared by : ............ .....................
-

-
 PT. INDONESIA
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2012

NO CUSTOMER DOC. NO. DATE TERMS BALANCE

Total – Subsidiary Ledger

Balance – General Ledger
Difference

Date Signature
Prepared by : ............ .....................

PT. INDONESIA
ACCOUNTS PAYABLE SCHEDULE
December, 31 2012

NO SUPPLIER DOC. NO. DATE TERMS BALANCE

Total – Subsidiary Ledger

Balance – General Ledger
Difference

Date Signature
Prepared by : ............ .....................
 PT. INDONESIA
MERCHANDISE INVENTORY SCHEDULE
December, 31 2012

CODE PRODUCT QUANTITY COST/UNIT BALANCE

Total – Subsidiary Ledger

Balance – General Ledger
Difference

Date Signature
Prepared by : ............ .....................
 PT. INDONESIA
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2012
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 1
2 1-120 Petty Cash 2
3 1-130 Accounts Receivable 3
4 1-140 Allowance of Doubtful Debt 4
5 1-150 Merchandise Inventory 5
6 1-160 Office Supplies 6
7 1-170 Prepaid Insurance 7
8 1-190 VAT (Value Added Tax) Receivable 8
9 1-191 VAT (Value Added Tax) In 9
10 1-192 Prepaid Income Tax Article 25 10
11 1-310 Land 11
12 1-320 Buildings 12
13 1-321 Acc. Depreciation – Buildings 13
14 1-330 Equipment 14
15 1-331 Acc. Depreciaton – Equipment 15
16 2-110 Accounts Payable 16
17 2-120 Accrued Expense 17
18 2-130 VAT (Value Added Tax) Payable 18
19 2-131 VAT (Value Added Tax) Out 19
20 2-132 Income Tax Article 21 Payable 20
21 2-133 Income Tax Article 23 Payable 21
22 2-134 Income Tax Article 25/29 Payable 22
23 2-210 BMI Bank, Loan 23
24 3-110 Stock Capital 24
25 3-130 Retained Earnings 25
26 4-110 Sales 26
27 4-120 Sales Discount 27
28 4-130 Sales Return and Allowance 28
29 5-110 Cost of Goods Sold 29
30 6-110 Utilities Expense 30
31 6-120 Office Supplies Expense 31
32 6-131 Doubtful Debts Expense 32
33 6-140 Spoilage Expense 33
34 6-151 Depreciation Expense 34
35 6-160 Insurance Expense 35
36 6-180 Wages and Salaries 36
37 6-190 Advertising Expense 37
38 6-200 Others Operating Expense 38
39 8-110 Interest Income 39
40 8-140 Freights Collected 40
41 8-150 Late Fees Collected 41
42 9-110 Interest Expenses 42
43 9-120 Bank Service Charges 43
44 9-140 Income Tax Article 4(2) Expense 44
45 9-145 Income Tax Expense 45
46 9-150 Late Fees Expenses 46
TOTAL

-
1,790,000

12,000,000
-
 PT. INDONESIA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2012
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT

1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12

13 13

14 14

15 15

16 16

17 17

18 18

19 19

20 20

21 21

22 22
23 23

24 24

25 25

26 26

27 27

28 28

29 29

30 30

31 31

32 32
33 33

34 34

35 35

36 36

37 37

38 38

39 39

40 40

41 41

42 TOTAL 42

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount Posted by : ............ .................. ...
TOTAL TOTAL
 -
6,700,000
(6,700,000)

vat in 17,010,000
31,900,000
14,890,000
 PT.INDONESIA
WORKING SHEET
December, 31 2012
(in Rp.)

ACC. TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DESCRIPTION
NO
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 180,660,000
1

2 1-120 Petty Cash 2,095,000

2

3 1-130 Accounts Receivable 341,687,500

3

4 1-140 Allowance of Doubtful Debt 11,500,000

4

5 1-150 Merchandise Inventory 135,400,000

5

6 1-160 Office Supplies 9,700,000

6

7 1-170 Prepaid Insurance 16,500,000

7

8 1-190 VAT (Value Added Tax) Receivable -

8

9 1-191 VAT (Value Added Tax) In 18,360,000

9

10 1-192 Prepaid Income Tax Article 25 17,500,000

10

11 1-310 Land 350,000,000

11

12 1-320 Buildings 720,000,000

12

13 1-321 Acc. Depreciation – Buildings 144,000,000

13

14 1-330 Equipment 201,600,000

14

15 1-331 Acc. Depreciaton – Equipment 75,600,000

15

16 2-110 Accounts Payable 263,760,000

16

17 2-120 Accrued Expense -

17

18 2-130 VAT (Value Added Tax) Payable -

18

19 2-140 VAT (Value Added Tax) Out 31,062,500

19

20 2-132 Income Tax Article 21 Payable -

20

21 2-133 Income Tax Article 23 Payable -

21

22 2-134 Income Tax Article 25/29 Payable -

22

23 2-210 BMI Bank, Loan 450,000,000

23

24 3-110 Stock Capital 500,000,000

24
25 3-130 Retained Earnings 312,610,000
25

26 4-110 Sales 1,154,375,000

26

27 4-120 Sales Discount 9,570,000

27

28 4-130 Sales Return and Allowance 18,750,000

28

29 5-110 Cost of Goods Sold 748,700,000

29

30 6-110 Utilities Expense 18,750,000

30

31 6-120 Office Supplies Expense 5,760,000

31

32 6-131 Doubtful Debts Expense 9,540,000

32

33 6-140 Spoilage Expense 11,200,000

33

34 6-151 Depreciation Expense 52,000,000

34

35 6-160 Insurance Expense 18,100,000

35

36 6-180 Wages and Salaries 41,200,000

36

37 6-190 Advertising Expense 7,580,000

37

38 6-200 Others Operating Expense 10,405,000

38

39 8-110 Interest Income 13,400,000

39

40 8-140 Freights Collected 4,350,000

40

41 8-150 Late Fees Collected 7,250,000

41

42 9-110 Interest Expenses 9,300,000

42

43 9-120 Bank Service Charges 7,150,000

43

44 9-140 Income Tax Article 4(2) Expense 3,700,000

44

45 9-145 Income Tax Expense -

45

46 9-150 Late Fees Expenses 2,700,000

46

47
47

48 Net Income
48

49 TOTAL 2,967,907,500 2,967,907,500

49

Date Signature

Prepared by : ............ .....................

###
 PT.INDONESIA
WORKING SHEET
December, 31 2012
(in Rp.)

ACC. TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DESCRIPTION
NO
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 210,660,000
1

2 1-120 Petty Cash 3,345,000

2

3 1-130 Accounts Receivable 341,687,500

3

4 1-140 Allowance of Doubtful Debt 11,500,000

4

5 1-150 Merchandise Inventory 135,400,000

5

6 1-160 Office Supplies 7,600,000

6

7 1-170 Prepaid Insurance 14,800,000

7

8 1-190 VAT (Value Added Tax) Receivable -

8

9 1-191 VAT (Value Added Tax) In 18,360,000

9

10 1-192 Prepaid Income Tax Article 25 15,000,000

10

11 1-310 Land 350,000,000

11

12 1-320 Buildings 720,000,000

12

13 1-321 Acc. Depreciation – Buildings 144,000,000

13

14 1-330 Equipment 201,600,000

14

15 1-331 Acc. Depreciaton – Equipment 75,600,000

15

16 2-110 Accounts Payable 263,760,000

16

17 2-120 Accrued Expense -

17

18 2-130 VAT (Value Added Tax) Payable -

18

19 2-140 VAT (Value Added Tax) Out 31,062,500

19

20 2-132 Income Tax Article 21 Payable -

20

21 2-133 Income Tax Article 23 Payable -

21

22 2-134 Income Tax Article 25/29 Payable -

22

23 2-210 BMI Bank, Loan 500,000,000

23

24 3-110 Stock Capital 550,000,000

24
25 3-130 Retained Earnings 340,165,000
25

26 4-110 Sales 1,129,225,000

26

27 4-120 Sales Discount 8,370,000

27

28 4-130 Sales Return and Allowance 18,750,000

28

29 5-110 Cost of Goods Sold 833,200,000

29

30 6-110 Utilities Expense 16,750,000

30

31 6-120 Office Supplies Expense 7,450,000

31

32 6-131 Doubtful Debts Expense 8,760,000

32

33 6-140 Spoilage Expense 10,500,000

33

34 6-151 Depreciation Expense 48,000,000

34

35 6-160 Insurance Expense 15,750,000

35

36 6-180 Wages and Salaries 43,250,000

36

37 6-190 Advertising Expense 6,725,000

37

38 6-200 Others Operating Expense 10,930,000

38

39 8-110 Interest Income 12,500,000

39

40 8-140 Freights Collected 4,230,000

40

41 8-150 Late Fees Collected 7,520,000

41

42 9-110 Interest Expenses 9,375,000

42

43 9-120 Bank Service Charges 7,105,000

43

44 9-140 Income Tax Article 4(2) Expense 3,695,000

44

45 9-145 Income Tax Expense -

45

46 9-150 Late Fees Expenses 2,500,000

46

47
47

48 Net Income
48

49 TOTAL 3,069,562,500 3,069,562,500

49

Date Signature

Prepared by : ............ .....................

###
 PT. INDONESIA
RETAINED EARNINGS STATEMENT
For the Year Ended December, 31 2012
(in Rp.)

Date Signature
Prepared by : ............ .....................

PT. INDONESIA
BANK RECONSILIATION - BANK BMI
Desember, 31 2012
(in Rp.)

Cash balance per bank statement

Cash balance per books

Add : Interest Income
Less: Bank Service Charges
Income Tax Article 4(2) Expense

Adjusted cash balance per books

Date Signature
Prepared by : ............ .....................
 PT. INDONESIA
INCOME STATEMENT
For the Year Ended December , 31 2012
(in Rp.)
1 REVENUES 1
2 2
3 3
4 4
5 Net Sales 5
6 6
7 Less : Cost of Goods Sold 7
8 Gross Profit 8
9 OPERATING EXPENSE 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 Total Operating Expense 19
20 Operating Profit 20
21 OTHER REVENUES / GAINS 21
22 22
23 23
24 24
25 Total Other Revenues/Gains 25
26 26
27 OTHER EXPENSE / LOSSES 27
28 28
29 29
30 30
31 31
32 32
33 33
34 Net Income 34

Date Signature
Prepared by : ............ .....................
-
 PT. INDONESIA
BALANCE SHEET
Per December, 31 2012
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 TOTAL CURRENT ASSET TOTAL CURRENT LIABILITIES 13
14 FIXED ASSETS LONG TERM LIABILITY 14
15 15
16 TOTAL LIABILITIY 16
17 17
18 OWNER'S EQUITY 18
19 19
20 20
21 TOTAL FIXED ASSETS TOTAL OWNER'S EQUITY 21
22 TOTAL ASSET TOTAL LIABILTIES & OWNER'S EQUITY 22
Date Signature
Prepared by : ............ .....................
-
 PT. INDONESIA
CASH FLOW STATEMENT
For the Year Ended December , 31 2012
(in Rp.)

1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 3
4 4
5 Cash Receipts from Operating Activities 5
6 6
7 Cash payments: 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 Cash Payments from Operating Activities 17
18 Net cash provided by operating activities 18
19 19
20 CASH FLOW FROM INVESTING ACTIVITIES 20
21 CASH FLOW FROM FINANCING ACTIVITIES 21
22 22
23 Net increase/decrease in cash 23
24 24
25 Cash at November, 30, 2012 25
26 26
27 27
28 Cash at November 30, 2012 28
29 Cash at December 31, 2012 29
30 30
31 31
32 Cash at December 31, 2012 32

Date Signature

Prepared by : ............ .....................

 Date Signature

Prepared by : ............ .....................

 PT. INDONESIA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2012
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION REF DEBIT CREDIT

1 1

2 2

3 3

4 4

5 5

6 6

7 7

8 8

9 9

10 10

11 11

12 12

13 13

14 14

15 15

16 16

17 17

18 18

19 19

20 20

21 21

22 22

23 23

24 24

25 25

26 26

27 27

28 28

29 29

30 30

31 31
TOTAL

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount Posted by : ............ .................. ...
Total Total
-
-
-
 PT. DANINDO
POST CLOSING TRIAL BALANCE
December, 31 2012
(in Rp.)

ACCT. NO ACCOUNT TITLE DEBIT CREDIT

1 1-110 Cash in Bank 1

2 1-120 Petty Cash 2

3 1-130 Accounts Receivable 3

4 1-140 Allowance of Doubtful Debt 4

5 1-150 Merchandise Inventory 5

6 1-160 Office Supplies 6

7 1-170 Prepaid Insurance 7

8 1-190 VAT (Value Added Tax) Receivable 8

9 1-191 VAT (Value Added Tax) In 9

10 10
1-192 Prepaid Income Tax Article 25
11 1-310 11
Land
12 1-320 12
Buildings
13 1-321 13
Acc. Depreciation – Buildings
14 1-330 Equipment 14

15 1-331 Acc. Depreciaton – Equipment 15

16 2-110 Accounts Payable 16

17 2-120 Accrued Expense 17

18 2-130 VAT (Value Added Tax) Payable 18

19 2-140 VAT (Value Added Tax) Out 19

20 20
2-132 Income Tax Article 21 Payable
21 2-133 21
Income Tax Article 23 Payable
22 2-134 22
Income Tax Article 25/29 Payable
23 2-210 Bhakti Mandiri Bank, Loan 23

24 3-110 Stock Capital 24

25 3-130 Retained Earnings 25

26 4-110 Sales 26

27 4-120 Sales Discount 27

28 4-130 Sales Return and Allowance 28

29 5-110 Cost of Goods Sold 29

30 6-110 Utilities Expense 30

31 6-120 Office Supplies Expense 31

32 6-131 Doubtful Debts Expense 32

33 6-140 Spoilage Expense 33

34 6-151 Depreciation Expense – Buildings 34

35 6-160 Insurance Expense 35

36 6-180 Wages and Salaries 36

37 6-190 Advertising Expense 37

38 6-200 Others Operating Expense 38

39 8-110 Interest Income 39

40 8-140 Freights Collected 40

41 8-150 Late Fees Collected 41

42 9-110 Interest Expenses 42

43 9-120 Bank Service Charges 43

44 44
9-140 Income Tax Article 4(2) Expense
45 9-145 45
Income Tax Expense
46 9-130 Late Fees Expenses 46

47 47

48 48

TOTAL
 Date Signature

Prepared by : ............ .....................