TB-1
REKENING
AKTIVA :
101
102
103
105
106
109
110
111
112
113
115
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
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
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
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
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