Company Name PT. ADI JAYA

Date 31Month DESEMBERYear 2014

GENERAL LEDGER EXCEL

ACCOUNT

CODE

INVENTORY

JURNAL

LEDGER

SUBSIDIARY LEDGER

WORKSHEET

INCOME STATEMENT

POSITION OF FINANCIAL

STATEMENT

CAPITAL STATEMENT

GENERAL LEDGER EXCEL

CAPITAL STATEMENT

PT. ADI JAYAAccount ListMonth : DESEMBER 2014

Code Account Name Balance Post1-1100 Cash In Bank Debet Neraca1-1200 Petty Cash Debet Neraca1-1300 Account Receivable Debet Neraca1-1400 Allowance For Doubtful Debt Credit Neraca1-1500 Merchandise Inventory Debet Neraca1-1600 Store Supplies Debet Neraca1-1700 Prepaid Insurance Debet Neraca1-1800 Prepaid Rent Debet Neraca1-1900 Prepaid Tax Debet Neraca1-1910 PPN Income Debet Neraca1-1920 Prepaid PPN Debet Neraca1-2100 Equiment At Cost Debet Neraca1-2110 Equipment Accum Dep Credit Neraca2-1100 Account Payable Credit Neraca2-1200 Exspense Payable Credit Neraca2-1300 Income Tax Payable Credit Neraca2-1400 PPN Payable Credit Neraca2-1500 PPN Outcome Credit Neraca2-1600 Dividen Payable Credit Neraca2-2100 Bank BCA Loan Credit Neraca3-1100 Capital Stock Credit Neraca3-1200 Dividen Debet Neraca3-1300 Income Summary Credit Neraca3-1400 Retained Earning Credit Neraca4-1100 Sales Credit Laba Rugi4-1200 Sales Return Debet Laba Rugi5-1100 Cost Of Good Sold Debet Laba Rugi5-1200 Freigh Paid Debet Laba Rugi6-1000 Advertising Expense Debet Laba Rugi6-1100 Telp & Elct Expense Debet Laba Rugi6-1200 Store Supplies Expense Debet Laba Rugi6-1300 Bad Debt Expense Debet Laba Rugi6-1400 Depreciation Expense Debet Laba Rugi6-1500 Insurance Expense Debet Laba Rugi6-1600 Rent Expense Debet Laba Rugi6-1700 Wages & Salaries Expense Debet Laba Rugi6-1800 Other Oprt Expense Debet Laba Rugi7-1100 Interest Revenue Credit Laba Rugi8-1100 Interest Expense Debet Laba Rugi8-1200 Bank Service Charge Debet Laba Rugi8-1300 Income Tax Expense Debet Laba Rugi

Statement Post

Ammount

Begining BalanceDebet Credit

Rp 68,550,000.00 Rp 11,700,000.00 Rp 839,300,000.00

Rp 14,000,000.00 Rp 600,000,000.00 Rp 5,200,000.00 Rp 12,500,000.00 Rp 20,500,000.00 Rp 17,000,000.00

Rp 69,600,000.00 Rp 24,320,000.00 Rp 568,700,000.00 Rp 8,600,000.00

Rp 4,200,000.00

Rp 4,500,000.00 Rp 320,000,000.00 Rp 400,000,000.00

Rp 27,500,000.00

Rp 14,500,000.00 Rp 852,900,000.00

Rp 395,820,000.00 Rp 12,600,000.00 Rp 3,800,000.00 Rp 7,800,000.00 Rp 4,750,000.00 Rp 12,000,000.00 Rp 16,500,000.00 Rp 11,400,000.00 Rp 22,900,000.00 Rp 40,200,000.00 Rp 10,100,000.00

Rp 7,900,000.00 Rp 2,200,000.00 Rp 7,700,000.00

MENU

Rp 2,219,620,000.00 Rp 2,219,620,000.00

PT. ADI JAYACode ListMonth : DESEMBER 2014

Code Decription Status Beginning BalanceC001 Toko Diana Piutang Rp 170,500,000.00 C002 Toko Indah Piutang Rp 327,800,000.00 C003 Toko Pesona Piutang Rp 189,200,000.00 C004 Toko Mulia Piutang Rp 151,800,000.00 C005 Penjualan Tunai PiutangS001 PT. ESA Utang Rp 262,900,000.00 S002 CV. TIRTA Utang Rp 225,500,000.00 S003 PT. PENA MAS Utang Rp 80,300,000.00

501LED TV LED Persediaan Rp 400,000,000.00 601LCD LCD LCD Persediaan Rp 200,000,000.00

MENU

PT. ADI JAYAStock InventoryMonth : DESEMBER 2014

Nama Item :TV LED

Data Description Purchase/(In) Sales/(Out)Unit Price/Unit Ammount Unit Price/Unit

12/1/2014 PERSEDIAAN AWAL Rp - 12/6/2014 PENJUALAN Rp - 9 Rp 10,000,000 12/7/2014 RETUR PENJUALAN 2 Rp 10,000,000 Rp 20,000,000 Rp 10,000,000 12/10/2014 PEMBELIAN 11 Rp 10,000,000 Rp 110,000,000 Rp 10,000,000 12/11/2014 RETUR PEMBELIAN Rp - 1 Rp 10,000,000 12/13/2014 PENJUALAN TUNAI Rp - 7 Rp 10,000,000 12/18/2014 PENJUALAN Rp - 6 Rp 10,000,000 12/22/2014 PEMBELIAN 13 Rp 10,000,000 Rp 130,000,000 Rp 10,000,000 12/27/2014 PENJUALAN Rp - 15 Rp 10,000,000 12/29/2014 PEMBELIAN 12 Rp 10,000,000 Rp 120,000,000 Rp 10,000,000

Rp - Rp 10,000,000 Rp - Rp 10,000,000

Nama Item :LCD LCD

Data Description Purchase/(In) Sales/(Out)Unit Price/Unit Ammount Unit Price/Unit

12/1/2014 PERSEDIAAN AWAL Rp - 12/6/2014 PENJUALAN Rp - 7 Rp 8,000,000 12/7/2014 RETUR PENJUALAN 1 Rp 8,000,000 Rp 8,000,000 Rp 8,000,000 12/10/2014 PEMBELIAN 10 Rp 8,000,000 Rp 80,000,000 Rp 8,000,000 12/11/2014 RETUR PEMBELIAN Rp - 2 Rp 8,000,000 12/13/2014 PENJUALAN TUNAI Rp - 8 Rp 8,000,000 12/18/2014 PENJUALAN Rp - 4 Rp 8,000,000 12/22/2014 PEMBELIAN 15 Rp 8,000,000 Rp 120,000,000 Rp 8,000,000 12/27/2014 PENJUALAN Rp - 10 Rp 8,000,000 12/29/2014 PEMBELIAN 11 Rp 8,000,000 Rp 88,000,000 Rp 8,000,000

Rp - Rp 8,000,000 Rp - Rp 8,000,000

Kode : 501 LEDSales/(Out) Balance CogsAmmount Unit Price/Unit Ammount

Rp - 40 Rp 10,000,000 Rp 400,000,000 Rp 90,000,000 31 Rp 10,000,000 Rp 310,000,000 Rp 146,000,000 Rp - 33 Rp 10,000,000 Rp 330,000,000 Rp 28,000,000 Rp - 44 Rp 10,000,000 Rp 440,000,000 Rp 190,000,000 Rp 10,000,000 43 Rp 10,000,000 Rp 430,000,000 Rp 26,000,000 Rp 70,000,000 36 Rp 10,000,000 Rp 360,000,000 Rp 134,000,000 Rp 60,000,000 30 Rp 10,000,000 Rp 300,000,000 Rp 92,000,000 Rp - 43 Rp 10,000,000 Rp 430,000,000 Rp 250,000,000 Rp 150,000,000 28 Rp 10,000,000 Rp 280,000,000 Rp 230,000,000 Rp - 40 Rp 10,000,000 Rp 400,000,000 Rp 208,000,000 Rp - 40 Rp 10,000,000 Rp 400,000,000 Rp - Rp - 40 Rp 10,000,000 Rp 400,000,000 Rp -

Kode : 601 LCDSales/(Out) Balance

Ammount Unit Price/Unit Ammount Rp - 25 Rp 8,000,000 Rp 200,000,000 Rp 56,000,000 18 Rp 8,000,000 Rp 144,000,000 Rp - 19 Rp 8,000,000 Rp 152,000,000 Rp - 29 Rp 8,000,000 Rp 232,000,000 Rp 16,000,000 27 Rp 8,000,000 Rp 216,000,000 Rp 64,000,000 19 Rp 8,000,000 Rp 152,000,000 Rp 32,000,000 15 Rp 8,000,000 Rp 120,000,000 Rp - 30 Rp 8,000,000 Rp 240,000,000 Rp 80,000,000 20 Rp 8,000,000 Rp 160,000,000 Rp - 31 Rp 8,000,000 Rp 248,000,000 Rp - 31 Rp 8,000,000 Rp 248,000,000 Rp - 31 Rp 8,000,000 Rp 248,000,000

MENU

PT. ADI JAYAGeneral JournalMonth : DESEMBER 2014

Akun 1 Akun 2 Bantu 1 Bantu 2 Date Invoice Description12-1200 1 0 0 12/1/2014 BKK12-1 Exspense Payable11-1100 1 0 0 12/1/2014 BKK12-1 Cash In Bank

0 0 0 016-1000 1 0 0 12/2/2014 V12-1 Advertising Expense11-1200 1 0 0 12/2/2014 V12-1 Petty Cash

0 0 0 021-1100 2 0 0 12/3/2014 BKM12-1 Cash In Bank11-1300 1 1C001 1 12/3/2014 BKM12-1 Account Receivable

0 0 0 022-1200 2 0 0 12/4/2014 V12-2 Exspense Payable21-1200 2 0 0 12/4/2014 V12-2 Petty Cash

0 0 0 021-1300 2 1C002 1 12/6/2014 F12-1 Account Receivable14-1100 1 0 0 12/6/2014 F12-1 Sales 12-1500 1 0 0 12/6/2014 F12-1 PPN Outcome15-1100 1 0 0 12/6/2014 F12-1 Cost Of Good Sold11-1500 1 0 0 12/6/2014 F12-1 Merchandise Inventory

0 0 0 012-1100 1 1S003 1 12/6/2014 BKK12-2 Account Payable31-1100 3 0 0 12/6/2014 BKK12-2 Cash In Bank

0 0 0 014-1200 1 0 0 12/7/2014 NK12-1 Sales Return22-1500 2 0 0 12/7/2014 NK12-1 PPN Outcome31-1300 3 2C002 2 12/7/2014 NK12-1 Account Receivable21-1500 2 0 0 12/7/2014 NK12-1 Merchandise Inventory25-1100 2 0 0 12/7/2014 NK12-1 Cost Of Good Sold

0 0 0 011-1600 1 0 0 12/9/2014 V12-3 Store Supplies31-1200 3 0 0 12/9/2014 V12-3 Petty Cash

0 0 0 022-1100 2 1S001 1 12/9/2014 BKK12-3 Account Payable41-1100 4 0 0 12/9/2014 BKK12-3 Cash In Bank

0 0 0 031-1500 3 0 0 12/10/2014 F05 Merchandise Inventory11-1910 1 0 0 12/10/2014 F05 PPN Income32-1100 3 2S003 2 12/10/2014 F05 Account Payable

0 0 0 042-1100 4 3S003 3 12/11/2014 NK-1 Account Payable41-1500 4 0 0 12/11/2014 NK-1 Merchandise Inventory21-1910 2 0 0 12/11/2014 NK-1 PPN Income

0 0 0 051-1100 5 3C002 3 12/12/2014 BKM12-2 Cash In Bank

41-1300 4 4C002 4 12/12/2014 BKM12-2 Account Receivable0 0 0 0

61-1100 6 0 0 12/13/2014 KN01 Cash In Bank24-1100 2 0 0 12/13/2014 KN01 Sales 32-1500 3 0 0 12/13/2014 KN01 PPN Income35-1100 3 0 0 12/13/2014 KN01 Cost Of Good Sold51-1500 5 0 0 12/13/2014 KN01 Merchandise Inventory

0 0 0 071-1100 7 0 0 12/14/2014 BKM12-3 Cash In Bank51-1300 5 5C002 5 12/14/2014 BKM12-3 Account Receivable

0 0 0 012-1400 1 0 0 12/15/2014 BKK12-4 PPN Payable81-1100 8 0 0 12/15/2014 BKK12-4 Cash In Bank

0 0 0 012-1600 1 0 0 12/17/2014 BKK12-5 Dividen Payable91-1100 9 0 0 12/17/2014 BKK12-5 Cash In Bank

0 0 0 061-1300 6 2C001 2 12/18/2014 F12-2 Account Receivable34-1100 3 0 0 12/18/2014 F12-2 Sales 42-1500 4 0 0 12/18/2014 F12-2 PPN Outcome45-1100 4 0 0 12/18/2014 F12-2 Cost Of Good Sold61-1500 6 0 0 12/18/2014 F12-2 Merchandise Inventory

0 0 0 052-1100 5 4S003 4 12/18/2014 BKK12-6 Account Payable

101-1100 10 0 0 12/18/2014 BKK12-6 Cash In Bank0 0 0 0

111-1100 11 0 0 12/20/2014 BKM12-4 Cash In Bank11-1400 1 0 0 12/20/2014 BKM12-4 Allowance For Doubtful Debt

0 0 0 071-1500 7 0 0 12/22/2014 A17 Merchandise Inventory31-1910 3 0 0 12/22/2014 A17 PPN Income62-1100 6 2S001 2 12/22/2014 A17 Account Payable

0 0 0 072-1100 7 1S002 1 12/23/2014 BKK12-7 Account Payable

121-1100 12 0 0 12/23/2014 BKK12-7 Cash In Bank0 0 0 0

131-1100 13 0 0 12/25/2014 BKM12-5 Cash In Bank71-1300 7 1C003 1 12/25/2015 BKM12-5 Account Receivable

0 0 0 016-1800 1 0 0 12/26/2014 V12-4 Other Oprt Expense41-1200 4 0 0 12/26/2014 V12-4 Petty Cash

0 0 0 081-1300 8 2C003 2 12/27/2014 F12-3 Account Receivable44-1100 4 0 0 12/27/2014 F12-3 Sales 52-1500 5 0 0 12/27/2014 F12-3 PPN Outcome55-1100 5 0 0 12/27/2014 F12-3 Cost Of Good Sold81-1500 8 0 0 12/27/2014 F12-3 Merchandise Inventory

0 0 0 0

91-1500 9 0 0 12/29/2014 G11 Merchandise Inventory41-1910 4 0 0 12/29/2014 G11 PPN Income82-1100 8 2S002 2 12/29/2014 G11 Account Payable

0 0 0 012-2100 1 0 0 12/30/2014 BKK12-8 Bank BCA Loan18-1100 1 0 0 12/30/2014 BKK12-8 Interest Expense

141-1100 14 0 0 12/30/2014 BKK12-8 Cash In Bank0 0 0 0

51-1200 5 0 0 12/30/2014 BKK12-9 Petty Cash151-1100 15 0 0 12/30/2014 BKK12-9 Cash In Bank

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0 AMMOUNT

Code Debet Kredit2-1200 Rp 5,000,000 1-1100 Rp 5,000,000

6-1000 Rp 850,000 1-1200 Rp 850,000

1-1100 Rp 170,500,000 1-1300 C001 Rp 170,500,000

2-1200 Rp 3,600,000 1-1200 Rp 3,600,000

1-1300 C002 Rp 195,800,000 4-1100 Rp 178,000,000 2-1500 Rp 17,800,000 5-1100 Rp 146,000,000 1-1500 Rp 146,000,000

2-1100 S003 Rp 80,300,000 1-1100 Rp 80,300,000

4-1200 Rp 34,000,000 2-1500 Rp 3,400,000 1-1300 C002 Rp 37,400,000 1-1500 Rp 28,000,000 5-1100 Rp 28,000,000

1-1600 Rp 800,000 1-1200 Rp 800,000

2-1100 S001 Rp 262,900,000 1-1100 Rp 262,900,000

1-1500 Rp 190,000,000 1-1910 Rp 19,000,000 2-1100 S003 Rp 209,000,000

2-1100 S003 Rp 28,600,000 1-1500 Rp 26,000,000 1-1910 Rp 2,600,000

1-1100 C002 Rp 158,400,000

Account Code

MENU

1-1300 C002 Rp 158,400,000

1-1100 Rp 180,400,000 4-1100 Rp 164,000,000 2-1500 Rp 16,400,000 5-1100 Rp 134,000,000 1-1500 Rp 134,000,000

1-1100 Rp 327,800,000 1-1300 C002 Rp 327,800,000

2-1400 Rp 4,200,000 1-1100 Rp 4,200,000

2-1600 Rp 4,500,000 1-1100 Rp 4,500,000

1-1300 C001 Rp 123,200,000 4-1100 Rp 112,000,000 2-1500 Rp 11,200,000 5-1100 Rp 92,000,000 1-1500 Rp 92,000,000

2-1100 S003 Rp 180,400,000 1-1100 Rp 180,400,000

1-1100 Rp 8,000,000 1-1400 Rp 8,000,000

1-1500 Rp 250,000,000 1-1910 Rp 25,000,000 2-1100 S001 Rp 275,000,000

2-1100 S002 Rp 225,500,000 1-1100 Rp 225,500,000

1-1100 Rp 189,200,000 1-1300 C003 Rp 189,200,000

6-1800 Rp 450,000 1-1200 Rp 450,000

1-1300 C003 Rp 308,000,000 4-1100 Rp 280,000,000 2-1500 Rp 28,000,000 5-1100 Rp 230,000,000 1-1500 Rp 230,000,000

1-1500 Rp 208,000,000 1-1910 Rp 20,800,000 2-1100 S002 Rp 228,800,000

2-2100 Rp 15,000,000 8-1100 Rp 1,500,000 1-1100 Rp 16,500,000

1-1200 Rp 5,700,000 1-1100 Rp 5,700,000

Rp 3,860,800,000.00 Rp 3,860,800,000.00

PT. ADI JAYALedgerMonth : DESEMBER 2014

Account Code 1-1100Account Name Cash In Bank

No Date Invoice Description Debet1 12/1/2014 BKK12-1 Cash In Bank2 12/3/2014 BKM12-1 Cash In Bank Rp 170,500,000.00 3 12/6/2014 BKK12-2 Cash In Bank4 12/9/2014 BKK12-3 Cash In Bank5 12/12/2014 BKM12-2 Cash In Bank Rp 158,400,000.00 6 12/13/2014 KN01 Cash In Bank Rp 180,400,000.00 7 12/14/2014 BKM12-3 Cash In Bank Rp 327,800,000.00 8 12/15/2014 BKK12-4 Cash In Bank9 12/17/2014 BKK12-5 Cash In Bank

10 12/18/2014 BKK12-6 Cash In Bank11 12/20/2014 BKM12-4 Cash In Bank Rp 8,000,000.00 12 12/23/2014 BKK12-7 Cash In Bank13 12/25/2014 BKM12-5 Cash In Bank Rp 189,200,000.00 14 12/30/2014 BKK12-8 Cash In Bank15 12/30/2014 BKK12-9 Cash In Bank16 17 18 19 20

Begining Post DebetBegining Balance Rp 68,550,000.00

Kredit Balance Rp 5,000,000.00 Rp 63,550,000.00

Rp 234,050,000.00 Rp 80,300,000.00 Rp 153,750,000.00 Rp 262,900,000.00 Rp (109,150,000.00)

Rp 49,250,000.00 Rp 229,650,000.00 Rp 557,450,000.00

Rp 4,200,000.00 Rp 553,250,000.00 Rp 4,500,000.00 Rp 548,750,000.00 Rp 180,400,000.00 Rp 368,350,000.00

Rp 376,350,000.00 Rp 225,500,000.00 Rp 150,850,000.00

Rp 340,050,000.00 Rp 16,500,000.00 Rp 323,550,000.00 Rp 5,700,000.00 Rp 317,850,000.00 Rp - Rp - Rp - Rp - Rp -

MENU

PT. ADI JAYASubsidiary LedgerMonth : DESEMBER 2014

Subsidiary Code C001Subsudiary Name Toko Diana

No Date Invoice Description Debet1 12/3/2014 BKM12-1 Account Receivable2 12/18/2014 F12-2 Account Receivable Rp 123,200,000.00 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18 19 20

Begining Post PiutangBegining Balance Rp 170,500,000.00

Kredit Balance Rp 170,500,000.00 Rp 341,000,000.00

Rp 217,800,000.00 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -

MENU

PT. ADI JAYAWorksheetMonth : DESEMBER 2014

Account Name Pos Saldo Beginning Balancedebet

1-1100 Cash In Bank Debet Rp 317,850,000.00 1-1200 Petty Cash Debet Rp 11,700,000.00 1-1300 Account Receivable Debet Rp 583,000,000.00 1-1400 Allowance For Doubtful Debt Credit Rp - 1-1500 Merchandise Inventory Debet Rp 648,000,000.00 1-1600 Store Supplies Debet Rp 6,000,000.00 1-1700 Prepaid Insurance Debet Rp 12,500,000.00 1-1800 Prepaid Rent Debet Rp 20,500,000.00 1-1900 Prepaid Tax Debet Rp 17,000,000.00 1-1910 PPN Income Debet Rp 62,200,000.00 1-1920 Prepaid PPN Debet Rp - 1-2100 Equiment At Cost Debet Rp 69,600,000.00 1-2110 Equipment Accum Dep Credit Rp - 2-1100 Account Payable Credit Rp - 2-1200 Exspense Payable Credit Rp - 2-1300 Income Tax Payable Credit Rp - 2-1400 PPN Payable Credit Rp - 2-1500 PPN Outcome Credit Rp - 2-1600 Dividen Payable Credit Rp - 2-2100 Bank BCA Loan Credit Rp - 3-1100 Capital Stock Credit Rp - 3-1200 Dividen Debet Rp 27,500,000.00 3-1300 Income Summary Credit Rp - 3-1400 Retained Earning Credit Rp - 4-1100 Sales Credit Rp - 4-1200 Sales Return Debet Rp 34,000,000.00 5-1100 Cost Of Good Sold Debet Rp 969,820,000.00 5-1200 Freigh Paid Debet Rp 12,600,000.00 6-1000 Advertising Expense Debet Rp 4,650,000.00 6-1100 Telp & Elct Expense Debet Rp 7,800,000.00 6-1200 Store Supplies Expense Debet Rp 4,750,000.00 6-1300 Bad Debt Expense Debet Rp 12,000,000.00 6-1400 Depreciation Expense Debet Rp 16,500,000.00 6-1500 Insurance Expense Debet Rp 11,400,000.00 6-1600 Rent Expense Debet Rp 22,900,000.00 6-1700 Wages & Salaries Expense Debet Rp 40,200,000.00 6-1800 Other Oprt Expense Debet Rp 10,550,000.00 7-1100 Interest Revenue Credit Rp - 8-1100 Interest Expense Debet Rp 3,700,000.00 8-1200 Bank Service Charge Debet Rp 7,700,000.00 8-1300 Income Tax Expense Debet Rp -

Jumlah Rp 2,934,420,000.00

Account Code

Laba ( Rugi ) bersihJumlah

Beginning Balance Pos Laporan Income StatementCredit Debet Credit

Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp 22,000,000.00 Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp 24,320,000.00 Neraca Rp - Rp - Rp 503,800,000.00 Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp 70,000,000.00 Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp 305,000,000.00 Neraca Rp - Rp - Rp 400,000,000.00 Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp - Neraca Rp - Rp - Rp 14,500,000.00 Neraca Rp - Rp - Rp 1,586,900,000.00 Laba Rugi Rp - Rp 1,586,900,000.00 Rp - Laba Rugi Rp 34,000,000.00 Rp - Rp - Laba Rugi Rp 969,820,000.00 Rp - Rp - Laba Rugi Rp 12,600,000.00 Rp - Rp - Laba Rugi Rp 4,650,000.00 Rp - Rp - Laba Rugi Rp 7,800,000.00 Rp - Rp - Laba Rugi Rp 4,750,000.00 Rp - Rp - Laba Rugi Rp 12,000,000.00 Rp - Rp - Laba Rugi Rp 16,500,000.00 Rp - Rp - Laba Rugi Rp 11,400,000.00 Rp - Rp - Laba Rugi Rp 22,900,000.00 Rp - Rp - Laba Rugi Rp 40,200,000.00 Rp - Rp - Laba Rugi Rp 10,550,000.00 Rp - Rp 7,900,000.00 Laba Rugi Rp - Rp 7,900,000.00 Rp - Laba Rugi Rp 3,700,000.00 Rp - Rp - Laba Rugi Rp 7,700,000.00 Rp - Rp - Laba Rugi Rp - Rp - Rp 2,934,420,000.00 Rp 1,158,570,000.00 Rp 1,594,800,000.00

Rp 436,230,000.00 Rp 1,594,800,000.00 Rp 1,594,800,000.00

Position of financial statementDebet Credit

Rp 317,850,000.00 Rp - Rp 11,700,000.00 Rp - Rp 583,000,000.00 Rp - Rp - Rp 22,000,000.00 Rp 648,000,000.00 Rp - Rp 6,000,000.00 Rp - Rp 12,500,000.00 Rp - Rp 20,500,000.00 Rp - Rp 17,000,000.00 Rp - Rp 62,200,000.00 Rp - Rp - Rp - Rp 69,600,000.00 Rp - Rp - Rp 24,320,000.00 Rp - Rp 503,800,000.00 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 70,000,000.00 Rp - Rp - Rp - Rp 305,000,000.00 Rp - Rp 400,000,000.00 Rp 27,500,000.00 Rp - Rp - Rp - Rp - Rp 14,500,000.00 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 1,775,850,000.00 Rp 1,339,620,000.00

MENU

Rp 436,230,000.00 Rp 1,775,850,000.00 Rp 1,775,850,000.00

PT. ADI JAYALaba Rugi MENU

Month : DESEMBER 2014 MENU

Nama Akun

4-1100 Sales Rp 1,586,900,000.00 4-1200 Sales Return Rp 34,000,000.00

Jumlah Pendapatan Rp 1,552,900,000.00

5-1100 Cost Of Good Sold Rp 969,820,000.00 5-1200 Freigh Paid Rp 12,600,000.00

Jumlah Harga Pokok Penjualan Rp 982,420,000.00 Gross Profit Rp 570,480,000.00

Beban Operasional6-1000 Advertising Expense Rp 4,650,000.00 6-1100 Telp & Elct Expense Rp 7,800,000.00 6-1200 Store Supplies Expense Rp 4,750,000.00 6-1300 Bad Debt Expense Rp 12,000,000.00 6-1400 Depreciation Expense Rp 16,500,000.00 6-1500 Insurance Expense Rp 11,400,000.00 6-1600 Rent Expense Rp 22,900,000.00 6-1700 Wages & Salaries Expense Rp 40,200,000.00 6-1800 Other Oprt Expense Rp 10,550,000.00

Jumlah Beban Rp 130,750,000.00 Operasional Profit Rp 439,730,000.00

Pendapatan Non Operasional7-1100 Interest Revenue Rp 7,900,000.00

Rp 7,900,000.00 Beban Non Operasional

8-1100 Interest Expense Rp 3,700,000.00 8-1200 Bank Service Charge Rp 7,700,000.00

Jumlah Beban Non Operasional Rp 11,400,000.00 Net Profit Before Tax Rp 436,230,000.00

8-1300 Income Tax Expense Rp 4,362,300.00 Net Profit After Tax Rp 431,867,700.00

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PT. ADI JAYAPosition Of Financial Statement MENUMonth : DESEMBER 2014

Nama Akun

Asset Lancar1-1100 Cash In Bank Rp 317,850,000.00 1-1200 Petty Cash Rp 11,700,000.00 1-1300 Account Receivable Rp 583,000,000.00 1-1400 Allowance For Doubtful Debt Rp 22,000,000.00 1-1500 Merchandise Inventory Rp 648,000,000.00 1-1600 Store Supplies Rp 6,000,000.00 1-1700 Prepaid Insurance Rp 12,500,000.00 1-1800 Prepaid Rent Rp 20,500,000.00 1-1900 Prepaid Tax Rp 17,000,000.00 1-1910 PPN Income Rp 62,200,000.00 1-1920 Prepaid PPN Rp -

Jumlah Asset Lancar Rp 1,656,750,000.00 Asset Tetap

1-2100 Equiment At Cost Rp 69,600,000.00 1-2110 Equipment Accum Dep Rp 24,320,000.00

Jumlah Asset Tetap Rp 45,280,000.00 Total Asset Rp 1,702,030,000.00

Hutang Lancar2-1100 Account Payable Rp 503,800,000.00 2-1200 Exspense Payable Rp - 2-1300 Income Tax Payable Rp - 2-1400 PPN Payable Rp - 2-1500 PPN Outcome Rp 70,000,000.00 2-1600 Dividen Payable Rp -

Jumlah Hutang Lancar Rp 573,800,000.00 Hutang Jangka Panjang

2-2100 Bank BCA Loan Rp 305,000,000.00 Jumlah Hutang Jangka Panjang Rp 305,000,000.00

Jumlah Hutang Rp 878,800,000.00 Ekuitas

3-1300 Income Summary Rp - 3-1400 Retained Earning Rp 14,500,000.00

Modal Akhir Rp 808,730,000.00 Jumlah Ekuitas Rp 823,230,000.00

Total Kewajiban & Ekuitas Rp 1,702,030,000.00

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PT. ADI JAYACapital StatementMonth : DESEMBER 2014

Nama AkunModal Awal

3-1100 Capital Stock Rp 400,000,000.00 Net Profit Before Tax Rp 436,230,000.00

3-1200 Dividen Rp 27,500,000.00 Jumlah Pengurangan/Penambahan Rp 408,730,000.00 Modal Akhir Rp 808,730,000.00

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