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Kode WP :

TB-1

PT BINA CITRA PESONA


Working Trial Balance - - - - Rekening Neraca
31-12-2004

REKENING
AKTIVA :
101
102
103
105
106
109
110
111
112
113
115

Kas - Bank Ganesha


Kas - Bank Dago
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan Barang
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Persediaan Supplies Kantor
Persediaan Peralatan Kecil
Surat-surat Berharga
Aktiva Tetap
Akumulasi Depresiasi

A-1
A-3
A-6
B-1
B-5
C-1
D-1
D-3
D-4
D-5
E-1
F-1
F-1

508,290,000
78,950,000
1,000,000
256,250,000
(24,500,000)
1,046,510,000
89,924,000
2,500,000
9,024,000
5,952,000
582,000,000
2,144,400,000
(504,478,000)

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

678,830,000
10,530,000
1,000,000
249,722,000
(22,650,000)
1,559,604,000
62,876,000
10,000,000
12,250,000
9,500,000
852,280,000
2,210,432,000
(633,322,000)

Rp

4,195,822,000

Rp

5,001,052,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

228,226,000
61,936,000
40,606,000
19,000,000
25,000,000
46,672,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

442,272,000
52,108,000
26,926,000
21,250,000
31,450,000
250,000,000
40,000,000

Rp

421,440,000

Rp

Rp
Rp
Rp
Rp
Rp

1,850,000,000
1,106,054,000
515,142,500
(25,000,000)
328,185,500

Jumlah Modal

Rp

Jumlah Utang dan Modal

Rp

Utang Dagang
Utang PPh Karyawan
Utang Gaji dan Upah
Utang Pajak Bumi dan Bangunan
Utang Bunga
Utang Deviden
Utang Wesel Jangka Pendek
Utang PPh Perusahaan

G-1
H-1
H-2
H-4
I-1
H-3
I-1
H-6

Jumlah Utang
MODAL :
501
505
601
605

Per Buku
31-12-04

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Jumlah Aktiva
UTANG :
301
302
303
304
305
306
308
307

Per
Audit
31-12-04

INDEKS

Modal Saham
Agio Saham
Laba Ditahan
Deviden
Laba Berjalan

J-1
J-1
K-1
K-1, H-3
TB-2

Per
Audit
31-12-04

PENYESUAIAN
Debit

Rp

1,680,000

Kredit
Rp

150,000

Rp
Rp

160,000
1,680,000

Rp

5,300,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

678,680,000
10,530,000
840,000
248,042,000
(20,970,000)
1,554,304,000
62,876,000
10,000,000
12,250,000
9,500,000
852,280,000
2,210,432,000
(633,322,000)

Rp

Reklasifikasi
Debit

Laporan Keuangan
31-12-04

Kredit

Rp

690,050,000

Rp
Rp

227,072,000
1,554,304,000

Rp

94,626,000

Rp
Rp
Rp

852,280,000
2,210,432,000
(633,322,000)

4,995,442,000

Rp

4,995,442,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

446,322,000
61,532,500
62,013,500
26,926,000
21,250,000
31,450,000
250,000,000
40,444,600

Rp

446,322,000

Rp

171,722,000

Rp
Rp
Rp

31,450,000
250,000,000
40,444,600

864,006,000

Rp

939,938,600

Rp

939,938,600

Rp
Rp
Rp
Rp
Rp

1,850,000,000
1,106,054,000
818,328,000
(31,450,000)
394,114,000

Rp
Rp
Rp
Rp
Rp

1,850,000,000
1,106,054,000
818,328,000
(31,450,000)
312,571,400

Rp
Rp

1,850,000,000
1,106,054,000

Rp

1,099,449,400

3,774,382,000

Rp

4,137,046,000

Rp

4,055,503,400

Rp

4,055,503,400

4,195,822,000

Rp

5,001,052,000

Rp

4,995,442,000

Rp

4,995,442,000

Rp
Rp
Rp

Rp

Rp

81,542,600

Rp

83,222,600

Rp

4,050,000
9,424,500
62,013,500

444,600

83,222,600

5
6
6

Diperiksa oleh
Reviewed by

Dibuat oleh
Prepared by
JPR
31-01-2005

Sumber
source

B-1

Kode WP :

TB-2

PT BINA CITRA PESONA


Working Trial Balance - - - - Rekening Rugi-Laba
31-12-2004

REKENING
PENDAPATAN :
701
Penjualan
703
Retur dan Potongan Penjualan
Penjualan Bersih

Per
Audit
31-12-04

INDEKS

Per Buku
31-12-04

Debit

Kredit

Rp
Rp
Rp

4,224,748,000
(98,028,000)
4,126,720,000

Rp
Rp
Rp

4,848,500,000
(53,060,000)
4,795,440,000

Harga Pokok Penjualan


Laba Kotor Penjualan

Rp
Rp

2,406,212,000
1,720,508,000

Rp
Rp

2,836,566,000
1,958,874,000

Rp

5,300,000

Beban-Beban Operasi :
820
Beban Gaji dan Upah
821
Beban PPh Karyawan
822
Beban Depresiasi
823
Beban Sewa
824
Beban Supplies Kantor
825
Beban Peralatan Kecil
826
Beban Iklan
827
Beban Asuransi
828
Beban Reparasi dan Pemeliharaan
829
Beban Pajak Bumi dan Bangunan
830
Beban Listrik dan Telepon
831
Fee Konsultan
832
Beban lain-lain
833
Kerugian Piutang
834
Kerugian Angkut Penjualan
Jumlah Beban Operasi
Laba Bersih Operasi

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

765,318,000
66,946,000
121,556,000
7,500,000
14,610,000
4,724,000
25,260,000
45,850,000
24,048,000
29,586,000
20,504,000
22,500,000
12,228,000
20,500,000
67,484,000
1,248,614,000
471,894,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

892,800,000
96,816,000
128,844,000
7,500,000
17,230,000
5,976,000
22,626,000
51,474,000
35,738,000
26,926,000
17,290,000
23,750,000
604,000
19,850,000
56,300,000
1,403,724,000
555,150,000

Rp
Rp

Rp

BEBAN :
801

PENDAPATAN DAN (BEBAN) LAIN-LAIN :


901
Beban Bunga
910
Laba (Rugi) Penjualan Investasi
920
Pendapatan Investasi
930
Laba (Rugi) Penjualan Aktiva Tetap
950
Pendapatan Lain-lain dan Penyesuaian
Penyesuaian
Jumlah Pendapatan Lain-lain
Laba Bersih Sebelum Pajak
Pajak Penghasilan
LABA BERSIH (TB-1)

Per
Audit
31-12-04

PENYESUAIAN

Reklasifikasi
Debit

Laporan Keuangan
31-12-04

Kredit

Rp
Rp
Rp

4,848,500,000
(53,060,000)
4,795,440,000

Rp
Rp
Rp

4,848,500,000
(53,060,000)
4,795,440,000

Rp
Rp

2,841,866,000
1,953,574,000

Rp
Rp

2,841,866,000
1,953,574,000

62,830,000
8,608,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

955,630,000
105,424,000
128,844,000
7,500,000
17,230,000
5,976,000
22,626,000
51,474,000
35,738,000
26,926,000
21,340,000
23,750,000
914,000
19,850,000
56,300,000
1,479,522,000
474,052,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

955,630,000
105,424,000
128,844,000
7,500,000
17,230,000
5,976,000
22,626,000
51,474,000
35,738,000
26,926,000
21,340,000
23,750,000
914,000
19,850,000
56,300,000
1,479,522,000
474,052,000

4,050,000

Rp

160,000

Rp

150,000

Rp
Rp
Rp
Rp

(45,000,000)
24,686,000
15,270,000
24,720,000

Rp
Rp
Rp
Rp

(55,000,000)
16,688,000
37,276,000

Rp
Rp
Rp
Rp

(55,000,000)
16,688,000
37,276,000

Rp
Rp
Rp
Rp

(55,000,000)
16,688,000
37,276,000

Rp
Rp
Rp

(4,100,000)
23,776,000
495,670,000

Rp
Rp
Rp

(1,036,000)
554,114,000

Rp
Rp
Rp

(1,036,000)
473,016,000

Rp
Rp
Rp

(1,036,000)
473,016,000

Rp

167,484,500

Rp

160,000,000

Rp

444,600

Rp

160,444,600

Rp

160,444,600

Rp

328,185,500

Rp

394,114,000

Rp

81,542,600

Rp

312,571,400

Rp

312,571,400

Diperiksa oleh
Reviewed by

Dibuat oleh
Prepared by
JPR
31-01-2005

Sumber
source

B-2