Lab Akuntansi

LABORATORIUM AKUNTANSI
PERUSAHAAN DAGANG DAN JASA
DISUSUN OLEH:
ABDUL MALIK AFGANI
201531004
POLITEKNIK INFORMATIKA NASIONAL
ADMINISTRASI PERPAJAKAN
2016/2017
DAFTAR AKUN PERUSAHAAN
LEVEL KODE PERKIRAAN KETERANGAN PERKIRAAN
NERACA KEUANGAN
1 100.000.00 ASSETS AKTIVA

2 110.000.00 CURRENT ASSETS AKTIVA LANCAR
3 110.100.00 PETTYCASH KAS KECIL
3 110.200.00 BANK BCA BANK BCA
3 110.300.00 DEPOSIT DEPOSIT
3 110.400.00 ACCOUNT RECEIVABLE PIUTANG USAHA
3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT PENYISIHAN UNTUK PIUTANG TAK TERTAGIH
3 110.600.00 MERCHANDISE INVENTORY PERSEDIAAN BARANG DAGANG
4 110.600.10 MI-VEHICLE MI VEHICLE
4 110.600.20 MI-SPARE PART MI SPARE PART
3 110.700.00 PREPAID TAX PAJAK DIBAYAR DI MUKA
4 110.700.10 ARTICLE 23 ARTIKEL 23
4 110.700.30 VALUE ADDED TAX-IN PAJAK PERTAMBAHAN NILAI
3 110.800.00 PREPAID TAX-IN BIAYA DIBAYAR DI MUKA
4 110.800.10 INSURANCE ASURANSI BERJANGKA
4 110.800.20 RENT SEWA
3 110.900.00 SUPPLIES PERLENGKAPAN
4 110.900.10 OFFICE KANTOR
4 110.900.20 WORKSHOP WORKSHOP
2 120.000.00 FIXED ASSETS AKTIVA TETAP
3 120.110.00 LAND AND BUILDING TANAH DAN BANGUNAN
4 120.110.10 LAND TANAH
4 120.110.20 BUILDING BANGUNAN
4 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING AKUMULASI PENYUSUTAN BANGUNAN
3 120.120.00 FACILITES FASILITAS
4 120.120.10 FACILITES FASILITAS
4 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES AKUMULASI PENYUSUTAN FASILITAS
3 120.130.00 WORKSHOP EQUIMENT PERALATAN WORKSHOP
4 120.130.10 WORKSHOP EQUIMENT PERALATAN WORKSHOP
4 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT AKUMULASI PENYUSUTAN PERALATAN WORKSHOP
3 120.140.00 VEHICLE KENDARAAN
4 120.140.10 VEHICLE KENDARAAN
4 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE AKUMULASI PENYUSUTAN KENDARAAN
3 120.150.00 OFFICE EQUIPMENT AND FURNITURE SARANA DAN PRASARANA KANTOR
4 120.150.10 OFFICE EQUIPMENT AND FURNITURE SARANA DAN PRASARANA KANTOR
4 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE AKUMULASI PENYUSUTAN SARANA DAN PRASARANA KANTOR
2 130.000.00 OTHER ASSETS HARTA LAINNYA
3 130.110.00 OTHER ASSETS HARTA LAINNYA
4 130.110.10 MEMBERSHIP KEANGGOTAAN
1 200.000.00 LIABILITIES HUTANG
2 210.000.00 CURRENT LABILITIES HUTANG LANCAR
3 210.100.00 ACCOUNT PAYABLE HUTANG USAHA
3 210.200.00 ACCURED EXPENSE KEWAJIBAN HARUS DIBAYAR
4 210.200.10 SALARY AND ALLOWANCE GAJI DAN TUNJANGAN
4 210.200.20 ELECTRICITY LISTRIK
4 210.200.30 TELECOMUNICATION TELEKOMUNIKASI
3 210.300.00 TAXES PAYABLE HUTANG PAJAK
4 210.300.50 ARTICLE 4(2) ARTIKEL 4(2)
4 210.300.60 VALUE ADDED TAX-OUT PPN KELUARAN
2 220.000.00 LONG TERM LIABILITIES HUTANG JANGKA PANJANG
3 220.100.00 BANK PAYABLE HUTANG BANK
1 300.000.00 EQUITY EKUITAS
2 310.000.00 CAPITAL MODAL
3 310.100.00 CAPITAL STOCK MODAL SAHAM
4 310.100.10 ISSUED AND FULLY PAID ISSUED AND FULLY PAID
2 320.000.00 RETAINED EARNINGS LABA DITAHAN
3 320.100.00 RETAINED EARNINGS LABA DITAHAN
4 320.100.10 RETAINED EARNINGS PRIORITY YEARS LABA DITAHAN TAHUNAN
4 320.100.20 RETAINED EARNINGS CURRENT YEAR PROFIT AND LOSS ALIRAN LABA DITAHAN SETAHUN
1 400.000.00 REVENUES PENDAPATAN
2 410.000.00 SALES PENJUALAN
3 410.100.00 VIHICLE KENDARAAN
3 410.200.00 SPARE PART SPARE PART
3 410.300.00 SALES DISCOUNT DISKON
3 410.400.00 SALES RETURN PENGEMBALIAN
2 420.000.00 SERVICES JASA
1 500.000.00 COST OF GOOD SOLD HPP
2 510.000.00 COST OF GOOD SOLD HPP
3 510.100.00 COGS-VEHICLE COGS-VEHICLE
3 510.200.00 COGS-SPARE PART COGS-SPARE PART
3 510.300.00 DISCOUNT DISKON
1 600.000.00 OPERATING EXPENSES BEBAN OPERASI
2 610.000.00 GENERAN AND ADMINISTRATIVE EXPENSE ADMINISTRASI DAN BEBAN UMUM
3 610.100.00 GENERAL EXPENSE BEBAN UMUM
4 610.100.10 SALARY AND ALLOWANCES GAJI DAN TUNJANGAN
4 610.100.20 PROMOTION PROMOSI
4 610.100.30 TRANSPORTATION FASILITAS
4 610.100.40 ELECTRICITY LISTRIK
4 610.100.50 TELECOMUNICATION TELEKOMUNIKASI
4 610.100.60 INTERNET SERVICE PROVIDER JASA PROVIDER INTERNET
4 610.100.70 FUEL AND GAS BAHAN BAKAR
4 610.100.80 WIRKSHOP SUPPLIES PERALATAN WORKSHOP
4 610.100.90 OFFICE SUPPLIES PERALATAN KANTOR
4 610.100.100 RENT SEWA
4 610.100.110 MAINTENANCE PEMELIHARAAN
4 610.100.120 CONSUMPTION KONSUMSI
4 610.100.130 OTHER LAINNYA
3 610.600.00 ADMINISTRATICE EXPENSE BEBAN ADMINISTRASI
4 610.600.10 INSURANCE ASURANSI BERJANGKA
4 610.600.20 ADMINISTRATIVE ADMINISTRASI
4 610.600.30 DEPRECIATION OF BUILDING PENYUSUTAN BANGUNAN
4 610.600.40 DEPRECIATION OF FACILITIES PENYUSUTAN FASILITAS
4 610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT PENYUSUTAN PERALATAN WORKSHOP
4 610.600.60 DEPRECIATION OF VEHICLE PENYUSUTAN KENDARAAN
4 610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE PENYUSUTAN SARANA DAN PRASARANA KANTOR
4 610.600.80 RETRIBUTION RETRIBUSI
1 700.000.00 OTHER INCOME CHARGES) PENDAPATAN LAINNYA(BEBAN)
2 710.000.00 OTHER INCOME CHARGES) PENDAPATAN LAINNYA(BEBAN)
3 710.100.10 BANK CHARGES BEBAN BANK
3 710.100.20 INTEREST CHARGES BEBAN BUNGA
3 710.100.30 ARTICLE 4(2) ARTIKEL4(2)
3 710.100.40 BAD DEBT EXPENSE BEBAN PIUTANG TAK TERTAGIH
3 710.100.50 INTEREST INCOME PENDAPATAN BUNGA
3 710.100.60 OTHER INCOME CHARGES) PENDAPATAN LAINNYA
1 800.000.00 INCOMESUMMARY JURNAL PENUTUP
2 810.000.00 INCOMESUMMARY JURNAL PENUTUP
P.T BAHAN SAKTI
Post Closing Trial Balance
November, 30 2007
DEBET CREDIT
1 100.000.00 ASSETS
2 110.000.00 CURRENT ASSETS
3 110.100.00 PETTYCASH 25,000,000
3 110.200.00 BANK BCA 1,251,752,478
3 110.300.00 DEPOSIT
3 110.400.00 ACCOUNT RECEIVABLE 1,963,000,000
3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT 981,500
3 110.600.00 MERCHANDISE INVENTORY
4 110.600.10 MI-VEHICLE 6,428,000,000
4 110.600.20 MI-SPARE PART 28,840,000
3 110.700.00 PREPAID TAX
4 110.700.10 ARTICLE 23 34,704,000
4 110.700.20 ARTICLE 25 360,635,331
4 110.700.30 VALUE ADDED TAX-IN 3,865,600,000
3 110.800.00 PREPAID TAX-IN
4 110.800.10 INSURANCE 8,740,273
4 110.800.20 RENT 200,000,000
3 110.900.00 SUPPLIES
4 110.900.10 OFFICE 728,000
4 110.900.20 WORKSHOP 12,560,500
2 120.000.00 FIXED ASSETS
3 120.110.00 LAND AND BUILDING
4 120.110.10 LAND 600,000,000
4 120.110.20 BUILDING 1,500,000,000
4 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING 218,750,000
3 120.120.00 FACILITES
4 120.120.10 FACILITES 42,800,000
4 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES 12,126,667
3 120.130.00 WORKSHOP EQUIMENT
4 120.130.10 WORKSHOP EQUIMENT 256,219,600
4 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT 176,003,058
3 120.140.10 VEHICLE
4 120.140.10 VEHICLE 784,000,000
4 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE 261,333,333
3 120.150.00 OFFICE EQUIPMENT AND FURNITURE
4 120.150.10 OFFICE EQUIPMENT AND FURNITURE 18,925,800
4 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE 10,898,888
2 130.110.00 OTHER ASSETS
3 130.110.00 OTHER ASSETS
4 130.110.10 MEMBERSHIP 50,000,000
P.T BAHANA BAKTI
November, 30 2007
DEBET CREDIT
1 200.000.00 LIABILITES 1,552,000,000
2 210.000.00 CURRENT LABILITIES
3 210.100.00 ACCOUNT PAYABLE 208,000,000
3 210.200.00 ACCURED EXPENSE 4,506,790
4 210.200.10 SALARY AND ALLOWANCE 2,089,055
4 210.200.20 ELECTRICITY
4 210.200.30 TELECOMUNICATION 104,000,000
3 210.300.00 TAXES PAYABLE 1,170,000
4 210.300.10 ARTICLE 21 -
4 210.300.20 ARTICLE 23 -
4 210.300.30 ARTICLE 25 -
4 210.300.40 ARTICLE 29 4,286,600,000
4 210.300.50 ARTICLE 4(2)
4 210.300.60 VALUE ADDED TAX-OUT 2,500,000,000
2 220.000.00 LONG TERM LIABILITIES
3 220.100.00 BANK PAYABLE
1 300.000.00 EQUITY
2 310.000.00 CAPITAL
3 310.100.00 CAPITAL STOCK
4 310.100.10 ISSUED AND FULLY PAID 5,000,000,000
2 320.000.00 RETAINED EARNINGS
3 320.100.00 RETAINED EARNINGS
4 320.100.10 RETAINED EARNINGS PRIORITY YEARS 1,510,874,657
4 320.100.20 RETAINED EARNINGS CURRENT YEAR PROFIT AND LOSS 1,582,172,034
Merchandise Inventory per, November 30 2007
Vehicle
NO Description Qty Price/ unit Total
1 Bus Mitsubishi 12 354,000,000 4,248,000,000
2 Mitsubishi Kuda LGX 2000 10 110,000,000 1,100,000,000
3 Mitsubishi Grandis GX 8 135,000,000 1,080,000,000
TOTAL 6,428,000,000
Spare Part
NO Description Qty Price/unit Total
1 Disk Brake 25 700,000 17,500,000
2 Koil 14 450,000 6,300,000
3 Plat Kopling 16 315,000 5,040,000
TOTAL 28,840,000
Schedule of Account Receivable per, November 30 2007
NO Descripton Term Inv no Date Inv Total

1 PT Lintas Nusantara 2/10,n/30 002/11/07 03/11/2007 808,000,000
2 PT Mulya Artha 2/10,n/30 004/11/07 12/11/2007 525,000,000
3 PT Trihangga 2/10,n/30 005/11/07 17/11/2007 630,000,000
TOTAL 1,963,000,000
Schedule of Account Payable per, November 30 2007
NO Descripton Term Inv no Date Inv Total

1 PT Krama Yudha 5/10,n/45 M-013/11 29/11/2007 220,000,000
2 PT Armada 45 days A-013,11-07 11/11/2007 1,062,000,000
3 PT Yudha Bhakti 2/10,n/30 YB07/11/0024 21/11/2007 270,000,000
TOTAL 1,552,000,000
COA
P.T. BAHANASAKTI
CHART OF ACCOUNT
TAHUN 2007
LEVEL KODE PERKIRAAN KETERANGAN PERKIRAAN NR/LR D/K SALDO AWAL
BALANCE SHEETS
1 100.000.00 ASSETS NR D -
2 110.000.00 CURRENT ASSETS NR D -
3 110.100.00 PETTY CASH NR D 25,000,000.00
3 110.200.00 BANK BCA NR D 1,251,752,478.00
3 110.300.00 DEPOSIT NR D -
3 110.400.00 ACCOUNT RECEIVABLE NR D 1,963,000,000.00
3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT NR K 981,500.00
3 110.600.00 MERCHANDISE INVENTORY NR D -
4 110.600.10 MI-VEHICLE NR D 6,428,000,000.00
4 110.600.20 MI-SPARE PART NR D 28,840,000.00
3 110.700.00 PREPAID TAX NR D -
4 110.700.10 ARTICLE23 NR D 34,704,000.00
4 110.700.20 ARTICLE25 NR D 360,635,331.00
4 110.700.30 VALUE ADDED (TAX-IN) NR D 3,865,600,000.00
3 110.800.00 PREPAID EXPENSE NR D -
4 110.800.10 INSURANCE NR D 8,740,273.00
4 110.800.20 RENT NR D 200,000,000.00
3 110.900.00 SUPPLIES NR D -
4 110.900.10 OFFICE NR D 728,000.00
4 110.900.20 WORKSHOP NR D 12,560,500.00
2 120.000.00 FIXED ASSETS NR D -
3 120.110.00 LAND AND BUILDING NR D -
4 120.110.10 LAND NR D 600,000,000.00
4 120.110.20 BUILDING NR D 1,500,000,000.00
4 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING NR K 218,750,000.00
3 120.120.00 FACILITIES NR D -
4 120.120.10 FACILITIES NR D 42,800,000.00
4 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES NR K 12,126,667.00
3 120.130.00 WORKSHOP EQUIPMENT NR D -
4 120.130.10 WORKSHOP EQUIPMENT NR D 256,219,600.00
4 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT NR K 176,003,058.00
3 120.140.00 VEHICLE NR D -
4 120.140.10 VEHICLE NR D 784,000,000.00
4 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE NR K 261,333,333.00
3 120.150.00 OFFICE EQUIPMENT AND FURNITURE NR D -
4 120.150.10 OFFICE EQUIPMENT AND FURNITURE NR D 18,925,800.00
4 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE NR K 10,898,888.00
2 130.000.00 OTHER ASSETS NR D -
3 130.110.00 OTHER ASSETS NR D -
4 130.110.10 MEMBERSHIP NR D 50,000,000.00
1 200.000.00 LIABILITIES NR K -
2 210.000.00 CURRENT LIABILITIES NR K -
3 210.100.00 ACCOUNT PAYABLE NR K 1,552,000,000.00
3 210.200.00 ACCRUED EXPENSES NR K -
4 210.200.10 SALARY AND ALLOWANCES NR K 208,000,000.00
4 210.200.20 ELECTRICITY NR K 4,506,790.00
4 210.200.30 TELECOMUNICATION NR K 2,089,055.00
3 210.300.00 TAXES PAYABLE NR K -
4 210.300.10 ARTICLE 21 NR K 104,000,000.00
4 210.300.20 ARTICLE 23 NR K 1,170,000.00
4 210.300.30 ARTICLE 25 NR K -
4 210.300.40 ARTICLE 29 NR K -
4 210.300.50 ARTICLE 4(2) NR K -
4 210.300.60 VALUE ADDED TAX-OUT NR K 4,286,600,000.00
2 220.000.00 LONG TERM LIABILITIES NR K -
3 220.100.00 BANK PAYABLE NR K 2,500,000,000.00
1 300.000.00 EQUITY NR K -
2 310.000.00 CAPITAL NR K -
3 310.100.00 CAPITAL STOCK NR K -
4 310.100.10 ISSUED AND FULLY PAID NR K 5,000,000,000.00
2 320.000.00 RETAINED EARNINGS NR K -
3 320.100.00 RETAINED EARNINGS NR K -
4 320.100.10 RETAINED EARNINGS PRIORY YEARS NR K 1,510,874,657.00
4 320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS NR K 1,582,172,034.00
1 400.000.00 REVENUES LR K -
2 410.000.00 SALES LR K -
3 410.100.00 VEHICLE LR K -
3 410.200.00 SPARE PART LR K -
3 410.300.00 SALES DISCOUNT LR K -
3 410.400.00 SALES RETURN LR K -
2 420.000.00 SERVICES LR K -
1 500.000.00 COST OF GOOD SOLD LR D -
2 510.000.00 COST OF GOOD SOLD LR D -
3 510.100.00 COGS-VEHICLE LR D -
3 510.200.00 COGS-SPARE PART LR D -
3 510.300.00 DISCOUNT LR D -
1 600.000.00 OPERATING EXPENSES LR D -
2 610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE LR D -
3 610.100.00 GENERAL EXPENSE LR D -
4 610.100.10 SALARY AND ALLOWANCES LR D -
4 610.100.20 PROMOTION LR D -
4 610.100.30 TRANSPORTATION LR D -
4 610.100.40 ELECTRICITY LR D -
4 610.100.50 TELECOMUNICATION LR D -
4 610.100.60 INTERNET SERVICE PROVIDER LR D -
4 610.100.70 FUEL AND GAS LR D -
4 610.100.80 WORKSHOP SUPPLIES LR D -
4 610.100.90 OFFICE SUPPLIES LR D -
4 610.100.100 RENT LR D -
4 610,100,110 MAINTENANCE LR D -
4 610,100,120 CONSUMPTION LR D -
4 610,100,130 OTHERS LR D -
3 610.600.00 ADMINISTRATIVE EXPENSE LR D -
4 610.600.10 INSURANCE LR D -
4 610.600.20 ADMINISTRATIVE LR D -
4 610.600.30 DEPRECIATION OF BUILDING LR D -
4 610.600.40 DEPRECIATION OF FACILITIES LR D -
4 610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT LR D -
4 610.600.60 DEPRECIATION OF VEHICLE LR D -
4 610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE LR D -
4 610.600.80 RETRIBUTION LR D -
1 700.000.00 OTHER INCOME (CHARGES) LR D -
2 710.000.00 OTHER INCOME (CHARGES) LR D -
3 710.100.10 BANK CHARGES LR D -
3 710.100.20 INTEREST CHARGES LR D -
3 710.100.30 ARTICLE 4(2) LR D -
3 710.100.40 BAD DEBT EXPENSE LR D -
3 710.100.50 INTEREST INCOME LR K -
3 710.100.60 OTHER INCOME LR K -
1 800.000.00 INCOME SUMMARY LR D -
2 810.000.00 INCOME SUMMARY LR D -
34,863,011,964.00
POST CLOSING TRIAL BALANCE
P.T. BAHANA SAKTI

November, 30 2007
DEBET CREDIT
1 100.000.00 ASSETS - -
2 110.000.00 CURRENT ASSETS - -
3 110.100.00 Petty Cash 25,000,000 -
3 110.200.00 Bank Bca 1,251,752,478 -
3 110.300.00 Deposit - -
3 110.400.00 Account Receivable 1,963,000,000 -
3 110.500.00 Allowance For Doubtful Account - 981,500
3 110.600.00 Merchandise Inventory - -
4 110.600.10 Mi-Vehicle 6,428,000,000 -
4 110.600.20 Mi-Spare Part 28,840,000 -
3 110.700.00 Prepaid Tax - -
4 110.700.10 Article23 34,704,000 -
4 110.700.20 Article25 360,635,331 -
4 110.700.30 Value Added (Tax-In) 3,865,600,000 -
3 110.800.00 Prepaid Expense - -
4 110.800.10 Insurance 8,740,273 -
4 110.800.20 Rent 200,000,000 -
3 110.900.00 Supplies - -
4 110.900.10 Office 728,000 -
4 110.900.20 Workshop 12,560,500 -
2 120.000.00 FIXED ASSETS - -
3 120.110.00 Land And Building - -
4 120.110.10 Land 600,000,000 -
4 120.110.20 Building 1,500,000,000 -
4 120.110.30 Accumulated Depreciation Of Building - 218,750,000
3 120.120.00 Facilities - -
4 120.120.10 Facilities 42,800,000 -
4 120.120.20 Accumulated Depreciation Of Facilities - 12,126,667
3 120.130.00 Workshop Equipment - -
4 120.130.10 Workshop Equipment 256,219,600 -
4 120.130.20 Accumulated Depreciation Of Workshop Equipment - 176,003,058
3 120.140.00 Vehicle - -
4 120.140.10 Vehicle 784,000,000 -
4 120.140.20 Accumulated Depreciation Of Vehicle - 261,333,333
3 120.150.00 Office Equipment And Furniture - -
4 120.150.10 Office Equipment And Furniture 18,925,800 -
4 120.150.20 Accumulated Depreciation Of Office Equipment And Furniture - 10,898,888
2 130.000.00 OTHER ASSETS - -
3 130.110.00 Other Assets - -
4 130.110.10 Membership 50,000,000 -
1 200.000.00 LIABILITIES - -
2 210.000.00 CURRENT LIABILITIES - -
3 210.100.00 Account Payable - 1,552,000,000
3 210.200.00 Accrued Expenses - -
4 210.200.10 Salary And Allowances - 208,000,000
4 210.200.20 Electricity - 4,506,790
4 210.200.30 Telecomunication - 2,089,055
3 210.300.00 Taxes Payable - -
4 210.300.10 Article 21 - 104,000,000
4 210.300.20 Article 23 - 1,170,000
4 210.300.30 Article 25 - -
4 210.300.40 Article 29 - -
4 210.300.50 Article 4(2) - -
4 210.300.60 Value Added Tax-Out - 4,286,600,000
2 220.000.00 LONG TERM LIABILITIES - -
3 220.100.00 Bank Payable - 2,500,000,000
1 300.000.00 EQUITY - -
2 310.000.00 CAPITAL - -
3 310.100.00 Capital Stock - -
4 310.100.10 ISSUED AND FULLY PAID - 5,000,000,000
2 320.000.00 RETAINED EARNINGS - -
3 320.100.00 Retained Earnings - -
4 320.100.10 Retained Earnings Priory Years - 1,510,874,657
4 320.100.20 Rentained Earnings Current Year Profit And Loss - 1,582,172,034
1 400.000.00 Revenues - -
2 410.000.00 Sales - -
3 410.100.00 Vehicle - -
3 410.200.00 Spare Part - -
3 410.300.00 Sales Discount - -
3 410.400.00 Sales Return - -
2 420.000.00 Services - -
1 500.000.00 Cost Of Good Sold - -
2 510.000.00 Cost Of Good Sold - -
3 510.100.00 Cogs-Vehicle - -
3 510.200.00 Cogs-Spare Part - -
3 510.300.00 Discount - -
1 600.000.00 Operating Expenses - -
2 610.000.00 General And Administrative Expense - -
3 610.100.00 General Expense - -
4 610.100.10 Salary And Allowances - -
4 610.100.20 Promotion - -
4 610.100.30 Transportation - -
4 610.100.40 Electricity - -
4 610.100.50 Telecomunication - -
4 610.100.60 Internet Service Provider - -
4 610.100.70 Fuel And Gas - -
4 610.100.80 Workshop Supplies - -
4 610.100.90 Office Supplies - -
4 610.100.100 Rent - -
4 610,100,110 Maintenance - -
4 610,100,120 Consumption - -
4 610,100,130 Others - -
3 610.600.00 Administrative Expense - -
4 610.600.10 Insurance - -
4 610.600.20 Administrative - -
4 610.600.30 Depreciation Of Building - -
4 610.600.40 Depreciation Of Facilities - -
4 610.600.50 Depreciation Of Workshop Equipment - -
4 610.600.60 Depreciation Of Vehicle - -
4 610.600.70 Depreciation Of Office Equipment And Furniture - -
4 610.600.80 Retribution - -
1 700.000.00 Other Income (Charges) - -
2 710.000.00 Other Income (Charges) - -
3 710.100.10 Bank Charges - -
3 710.100.20 Interest Charges - -
3 710.100.30 Article 4(2) - -
3 710.100.40 Bad Debt Expense - -
3 710.100.50 Interest Income - -
3 710.100.60 Other Income - -
1 800.000.00 Income Summary - -
2 810.000.00 Income Summary - -
17,431,505,982 17,431,505,982
GENERAL JOURNAL
Ref. Code Akun Debet Credit
SJ-001 420.000.00 Services - 365,000.00
SJ-001 410.200.00 Spare Part - 534,000.00
SJ-001 210.300.60 Value Added Tax-Out - 89,900.00
CRV-001 110.100.00 Petty Cash 988,900.00
BPV-001 210.100.00 Account Payable 220,000,000.00 -
BPV-001 510.300.00 Discount - 11,000,000.00
BPV-001 110.200.00 Bank Bca - 209,000,000.00
BPV-002 610.100.10 Salary And Allowances 208,000,000.00 -
BPV-002 110.200.00 Bank Bca - 208,000,000.00
SJ-002 420.000.00 Services - 250,000.00
SJ-002 410.200.00 Spare Part - 1,700,000.00
CRV-002 110.100.00 Petty Cash 2,145,000.00
SJ-003 410.100.00 Vehicle - 3,440,000,000.00
SJ-003 410.300.00 Sales Discount 344,000,000.00 -
SJ-003 210.300.60 Value Added Tax-Out - 309,600,000.00
BRV-001 110.200.00 Bank Bca 3,405,600,000.00 -
GJ-001 510.100.00 Cogs-Vehicle 2,832,000,000.00 -
GJ-001 110.600.10 Mi-Vehicle - 2,832,000,000.00
CPV-001 110.200.00 Bank Bca 3,133,900.00 -
CPV-001 110.100.00 Petty Cash - 3,133,900.00
SJ-004 410.100.00 Vehicle - 179,000,000.00
BRV-002 110.200.00 Bank Bca 177,210,000.00 -
GJ-002 510.100.00 Cogs-Vehicle 135,000,000.00 -
GJ-002 110.600.10 Mi-Vehicle - 135,000,000.00
PJ-001 110.600.10 Mi-Vehicle 2,654,545,454.55 -
PJ-001 110.700.30 Value Added (Tax-In) 265,454,545.45 -
GJ-003 210.100.00 Account Payable - 2,920,000,000.00
SJ-005 420.000.00 Services - 9,680,000.00
SJ-005 410.200.00 Spare Part - 6,120,000.00
SJ-005 410.200.00 Spare Part - 3,844,800.00
SJ-005 410.200.00 Spare Part - 4,680,000.00
SJ-005 410.300.00 Sales Discount - -
SJ-005 110.700.10 Article23 435,600.00 -
BRV-004 110.200.00 Bank Bca 26,321,680.00 -
SJ-006 410.100.00 Vehicle - 1,162,000,000.00
BRV-004 110.200.00 Bank Bca 1,150,380,000.00 -
GJ-004 510.100.00 Cogs-Vehicle 710,000,000.00 -
GJ-004 110.600.10 Mi-Vehicle - 270,000,000.00
GJ-004 110.600.10 Mi-Vehicle - 440,000,000.00
BPV-003 210.100.00 Account Payable 1,062,000,000.00 -
BPV-003 110.200.00 Bank Bca - 1,062,000,000.00
BPV-004 210.300.10 Article 21 104,000,000.00 -
BPV-004 210.300.20 Article 23 1,170,000.00 -
BPV-004 210.300.60 Value Added Tax-Out 421,000,000.00 -
BPV-004 110.200.00 Bank Bca - 526,170,000.00
BPV-005 110.200.00 Bank Bca 808,000,000.00 -
BPV-005 110.400.00 Account Receivable - 808,000,000.00
.
SJ-007 420.000.00 Services - 250,000.00

SJ-007 410.200.00 Spare Part - 850,000.00
CRV-003 110.100.00 Petty Cash 1,210,000.00 -
SJ-008 420.000.00 Services - 245,000.00
SJ-008 410.200.00 Spare Part - 534,000.00
CRV-004 110.100.00 Petty Cash 856,900.00 -
SJ-009 410.100.00 Vehicle - 2,580,000,000.00
SJ-009 110.400.00 Account Receivable 2,554,200,000.00 -
GJ-005 510.100.00 Cogs-Vehicle 1,990,909,090.91 -
GJ-005 110.600.10 Mi-Vehicle - 1,990,909,090.91
CPV-002 110.200.00 Bank Bca 2,066,900.00 -
CPV-002 110.100.00 Petty Cash - 2,066,900.00
PJ-002 110.600.20 Mi-Spare Part 25,375,000.00 -
PJ-002 110.600.20 Mi-Spare Part 6,560,000.00 -
PJ-002 110.600.20 Mi-Spare Part 3,200,000.00 -
BPV-005 110.200.00 Bank Bca - 38,648,500.00
CPV-003 610.100.50 Telecomunication 1,543,943.00 -
CPV-003 110.100.00 Petty Cash - 1,543,943.00
PJ-003 110.600.10 Mi-Vehicle 690,000,000.00 -
GJ-006 210.100.00 Account Payable - 759,000,000.00
CPV-004 610.100.60 Internet Service Provider 750,000.00 -
CPV-004 110.100.00 Petty Cash - 750,000.00
CPV-005 610,100,120 Consumption 8,450,000.00 -
CPV-005 110.100.00 Petty Cash - 8,450,000.00
CPV-006 610.100.30 Transportation 264,000.00
CPV-006 610.100.70 Fuel And Gas 300,000.00 -
CPV-006 110.100.00 Petty Cash - 564,000.00
SJ-010 420.000.00 Services - 240,000.00
SJ-010 410.200.00 Spare Part - 850,000.00
SJ-010 410.200.00 Spare Part - 534,000.00
CRV-005 110.100.00 Petty Cash 1,786,400.00 -
BRV-006 110.200.00 Bank Bca 525,000,000.00 -
BRV-006 110.400.00 Account Receivable - 525,000,000.00
BPV-006 110.200.00 Bank Bca - 1,500,000,000.00
CPV-007 610.100.20 Promotion 2,100,000.00 -
CPV-007 110.100.00 Petty Cash - 2,100,000.00
CPV-008 110.200.00 Bank Bca 1,786,400.00 -
CPV-008 110.100.00 Petty Cash - 1,786,400.00
PJ-004 110.600.10 Mi-Vehicle 840,000,000.00 -
BPV-007 110.200.00 Bank Bca - 924,000,000.00
SJ-011 410.100.00 Vehicle - 1,608,000,000.00
SJ-011 110.400.00 Account Receivable 1,591,920,000.00 -
GJ-007 510.100.00 Cogs-Vehicle 560,000,000.00 -
GJ-007 510.100.00 Cogs-Vehicle 460,000,000.00 -
GJ-007 110.600.10 Mi-Vehicle - 560,000,000.00
GJ-007 110.600.10 Mi-Vehicle - 460,000,000.00
BPV-008 110.200.00 Bank Bca - 721,050,000.00
CPV-009 610,100,110 Maintenance 930,000.00 -
CPV-009 110.100.00 Petty Cash - 930,000.00
BPV-009 220.100.00 Bank Payable 125,000,000.00 -
BPV-009 710.100.20 Interest Charges 40,000,000.00 -
BPV-009 110.200.00 Bank Bca - 165,000,000.00
CPV-010 610.600.80 Retribution 250,000.00 -
CPV-010 110.100.00 Petty Cash 250,000.00
SR-001 410.400.00 Sales Return 402,000,000.00 -
SR-001 210.300.60 Value Added Tax-Out 40,200,000.00 -
SR-001 110.400.00 Account Receivable - 442,200,000.00
GJ-008 110.600.10 Mi-Vehicle 255,000,000.00 -
GJ-008 510.100.00 Cogs-Vehicle - 255,000,000.00
BPV-010 110.100.00 Petty Cash 19,639,845.00 -
BPV-010 110.200.00 Bank Bca - 19,639,845.00
GJ-009 110.700.30 Value Added (Tax-In) - 14,000,000.00
GJ-009 110.600.10 Mi-Vehicle - 140,000,000.00
GJ-009 210.100.00 Account Payable 154,000,000.00 -
BRV-007 110.200.00 Bank Bca 750,000,000.00 -
BRV-008 110.200.00 Bank Bca 591,000,000.00 -
BRV-009 110.200.00 Bank Bca 300,000,000.00 -
GJ-010 710.100.50 Interest Income - 2,084,276.43
GJ-010 710.100.10 Bank Charges 76,000.00 -
GJ-010 710.100.30 Article 4(2) 416,855.29 -
GJ-010 110.200.00 Bank Bca 2,084,276.43 -
GJ-010 110.200.00 Bank Bca - 76,000.00
GJ-010 110.200.00 Bank Bca - 416,855.29
GJ-011 610.600.10 Insurance - -
GJ-011 110.800.10 Insurance - -
GJ-011 610.100.100 Rent 4,000,000.00 -
GJ-011 110.800.20 Rent - 4,000,000.00
GJ-012 610.100.80 Workshop Supplies 3,768,000.00 -
GJ-012 110.900.20 Workshop - 3,768,000.00
GJ-013 610.100.90 Office Supplies 218,400.00 -
GJ-013 110.900.10 Office - 218,400.00
GJ-014 610.600.30 Depreciation Of Building 6,250,000.00 -
GJ-014 610.600.40 Depreciation Of Facilities 356,666.67 -
GJ-014 610.600.50 Depreciation Of Workshop Equipment 5,337,908.33 -
GJ-014 610.600.60 Depreciation Of Vehicle 8,166,666.67 -
GJ-014 610.600.70 Depreciation Of Office Equipment And Furniture 394,270.83 -
GJ-014 120.110.30 Accumulated Depreciation Of Building - 6,250,000.00
GJ-014 120.120.20 Accumulated Depreciation Of Facilities - 356,666.67
GJ-014 120.130.20 Accumulated Depreciation Of Workshop Equipment - 5,337,908.33
GJ-014 120.140.20 Accumulated Depreciation Of Vehicle - 8,166,666.67
GJ-014 120.150.20 Accumulated Depreciation Of Office Equipment And Furniture - 394,270.83
GJ-015 710.100.40 Bad Debt Expense 142,346.00 -
GJ-015 110.500.00 Allowance For Doubtful Account - 142,346.00
GJ-016 510.200.00 Cogs-Spare Part 28,840,000.00 -
GJ-016 510.200.00 Cogs-Spare Part 35,135,000.00 -
GJ-016 110.600.20 Mi-Spare Part 48,480,000.00 -
GJ-016 110.600.20 Mi-Spare Part - 28,840,000.00
GJ-016 110.600.20 Mi-Spare Part - 35,135,000.00
GJ-016 510.200.00 Cogs-Spare Part - 48,480,000.00
GJ-017 610.100.10 Salary And Allowances 197,500,000.00 -
GJ-017 210.200.10 Salary And Allowances - 185,000,000.00
GJ-017 210.300.10 Article 21 - 12,500,000.00
GJ-018 610.100.40 Electricity 3,906,650.00 -
GJ-018 610.100.50 Telecomunication 1,980,500.00 -
GJ-018 210.200.20 Electricity - 3,906,650.00
GJ-018 210.200.30 Telecomunication - 1,980,500.00
GJ-019 210.300.60 Value Added Tax-Out 4,635,677,680.00
GJ-019 110.700.30 Value Added (Tax-In) - 4,273,568,045.45
GJ-019 210.300.60 Value Added Tax-Out - 362,109,634.55
JUMLAH 34,390,878,279.13 34,390,878,279.13

GENERAL LEADGER
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 25,000,000.00
NAMA AKUN PETTY CASH
NOMOR AKUN 110.100.00
Refr. Date Explanation Ref. Kode Account Debet Kredit

0 02-Dec-07 GAJI KARYAWAN BPV-002 610.100.10 Salary And Allowances 208,000,000.00 -
0 31-Dec-07 Penyusuaian Gaji dan Tunjangan GJ-017 610.100.10 Salary And Allowances 197,500,000.00 -
1 110.100.00 Amount 26,627,045.00 21,575,143.00
SALDO MUTASI AWAL 25,000,000.00

MUTASI DEBET 26,627,045.00
MUTASI KREDIT 21,575,143.00
SALDO MUTASI AKHIR 30,051,902.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 1,251,752,478.00
NAMA AKUN BANK BCA

1 110.200.00 Amount 7,742,583,156.43 5,374,001,200.29
SALDO MUTASI AWAL 1,251,752,478.00

MUTASI DEBET 7,742,583,156.43
MUTASI KREDIT 5,374,001,200.29
SALDO MUTASI AKHIR 3,620,334,434.14
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 1,963,000,000.00
NAMA AKUN ACCOUNT RECEIVABLE

1 08-Dec-07 PENERIMAAN PEMB. PIUTANG ATAS PENJ. 2 UNIT MITS.
BPV-005
(INV.002/11/17)
110.400.00 Account Receivable - 808,000,000.00
1 09-Dec-07 PENJUALAN 6 UNIT BUS MITSHUBISHI SJ-009 110.400.00 Account Receivable 2,554,200,000.00 -
1 15-Dec-07 PENERIMAAN PEMB. PIUTANG ATAS PENJ. 3 UNIT MITS.
BRV-006
KUDA110.400.00
LGX 2000 (INV.004/11/17)
Account Receivable - 525,000,000.00
1 17-Dec-07 PENJUALAN INV.005/12/07 SJ-011 110.400.00 Account Receivable 1,591,920,000.00 -
1 16-Dec-07 SALES RETURN SR-001 110.400.00 Account Receivable - 442,200,000.00
1 26-Dec-07 PENERIMAAN PEMBAYARAN PIUTANG ATAS PENJ. 6 UNIT
BRV-007
BUS110.400.00
MITSHUBISHIAccount Receivable - 750,000,000.00
1 29-Dec-07 PENERIMAAN PEMBAYARAN PIUTANG ATAS PENJ. MITSBRV-008
GRANDIS
110.400.00
& KUDA Account
LGX 2000Receivable
INV.005/12/07 - 591,000,000.00
1 29-Dec-07 PENERIMAAN PEMBAYARAN PIUTANG ATAS PENJ. MITSBRV-009
GRANDIS
110.400.00
INV.005/11/07
Account Receivable - 300,000,000.00
1 110.400.00 Amount 4,146,120,000.00 3,416,200,000.00

MUTASI DEBET 4,146,120,000.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 981,500.00
NAMA AKUN ALLOWANCE FOR DOUBTFUL ACCOUNT

1 110.500.00 Amount - 142,346.00
SALDO MUTASI AWAL 981,500.00

MUTASI DEBET -
MUTASI KREDIT 142,346.00
SALDO MUTASI AKHIR 839,154.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 6,428,000,000.00
NAMA AKUN MI-VEHICLE

1 04-Dec-07 HARGA POKOK PENJUALAN 8 UNIT BUS MITSHUBISHIGJ-001 110.600.10 Mi-Vehicle - 2,832,000,000.00
1 06-Dec-07 HARGA POKOK PENJUALAN 1 UNIT MITSHUBISHI GRANDIS
GJ-002 110.600.10 Mi-Vehicle - 135,000,000.00
1 06-Dec-07 PEMBELIAN 8 UNIT BUS MITSHUBISHI PJ-001 110.600.10 Mi-Vehicle 2,654,545,454.55 -
1 07-Dec-07 HPP 2 UNIT MITSHUBISHI GRANDIS GJ-004 110.600.10 Mi-Vehicle - 270,000,000.00
1 07-Dec-07 HPP 4 UNIT MITSHUBISHI KUDA GJ-004 110.600.10 Mi-Vehicle - 440,000,000.00
1 09-Dec-07 HPP 6 UNIT BUS MITSHUBISHI GJ-005 110.600.10 Mi-Vehicle - 1,990,909,090.91
1 12-Dec-07 PEMBELIAN 6 UNIT MITSHUBISHI KUDA LGX 2000 PJ-003 110.600.10 Mi-Vehicle 690,000,000.00 -
1 17-Dec-07 PEMBELIAN 6 UNIT MITSHUBISHI GRANDIS PJ-004 110.600.10 Mi-Vehicle 840,000,000.00 -
1 17-Dec-07 HPP 4 UNIT MITSHUBISHI GRANDIS GJ-007 110.600.10 Mi-Vehicle - 560,000,000.00
1 17-Dec-07 HPP 4 UNIT MITSHUBISHI KUDA LGX 2000 GJ-007 110.600.10 Mi-Vehicle - 460,000,000.00
1 16-Dec-07 SALES RETURN GJ-008 110.600.10 Mi-Vehicle 255,000,000.00 -
1 16-Dec-07 CREDIT NOTE PT. YUDHA BHAKTI GJ-009 110.600.10 Mi-Vehicle - 140,000,000.00
1 110.600.10 Amount 4,439,545,454.55 6,827,909,090.91

MUTASI DEBET 4,439,545,454.55
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 28,840,000.00
NAMA AKUN MI-SPARE PART

1 110.600.20 Amount 83,615,000.00 63,975,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 34,704,000.00
NAMA AKUN ARTICLE23

1 07-Dec-07 PPH PASAL 23 SJ-005 110.700.10 Article23 435,600.00 -
1 110.700.10 Amount 435,600.00 -

MUTASI DEBET 435,600.00
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 360,635,331.00
NAMA AKUN ARTICLE25

1 110.700.20 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 3,865,600,000.00
NAMA AKUN VALUE ADDED (TAX-IN)

1 06-Dec-07 PPN PJ-001 110.700.30 Value Added (Tax-In) 265,454,545.45 -
1 16-Dec-07 CREDIT NOTE PT. YUDHA BHAKTI GJ-009 110.700.30 Value Added (Tax-In) - 14,000,000.00
1 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 110.700.30 Value Added (Tax-In) - 4,273,568,045.45
1 110.700.30 Amount 421,968,045.45 4,287,568,045.45

SALDO MUTASI AKHIR -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 8,740,273.00
NAMA AKUN INSURANCE

1 31-Dec-07 Penyusuaian Prepaid Rent GJ-011 110.800.10 Insurance - -
1 110.800.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 200,000,000.00
NAMA AKUN RENT

1 31-Dec-07 Penyusuaian Prepaid Rent GJ-011 110.800.20 Rent - 4,000,000.00
1 110.800.20 Amount 4,000,000.00 4,000,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 728,000.00
NAMA AKUN OFFICE

1 31-Dec-07 Penyusuaian Supplies Expense-Office GJ-013 110.900.10 Office - 218,400.00
1 110.900.10 Amount - 218,400.00
SALDO MUTASI AWAL 728,000.00

MUTASI DEBET -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 12,560,500.00
NAMA AKUN WORKSHOP

1 31-Dec-07 Penyusuaian Supplies Expense-Workshop GJ-012 110.900.20 Workshop - 3,768,000.00
1 110.900.20 Amount - 3,768,000.00

MUTASI DEBET -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 600,000,000.00
NAMA AKUN LAND

1 120.110.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 1,500,000,000.00
NAMA AKUN BUILDING

1 120.110.20 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 218,750,000.00
NAMA AKUN ACCUMULATED DEPRECIATION OF BUILDING

1 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.110.30 Accumulated Depreciation Of Building - 6,250,000.00
1 120.110.30 Amount - 6,250,000.00

MUTASI DEBET -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 42,800,000.00
NAMA AKUN FACILITIES

1 120.120.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 12,126,667.00
NAMA AKUNACCUMULATED DEPRECIATION OF FACILITIES

1 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.120.20 Accumulated Depreciation Of Facilities - 356,666.67
1 120.120.20 Amount - 356,666.67

MUTASI DEBET -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL 50,000,000.00
NAMA AKUN MEMBERSHIP

1 130.110.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 1,552,000,000.00
NAMA AKUN ACCOUNT PAYABLE

1 02-Dec-07 PELUNASAN HUTANG PEMBELIAN MITSHUBISHI KUDABPV-001 210.100.00 Account Payable 220,000,000.00 -
1 06-Dec-07 PEMBELIAN 8 UNIT BUS MITSHUBISHI GJ-003 210.100.00 Account Payable - 2,920,000,000.00
1 07-Dec-07 PELUNASAN HUTANG PEMB. MITSHUBISHI (INV.A-013/11/07)
1 12-Dec-07 PEMBELIAN 6 UNIT MITSHUBISHI KUDA LGX 2000 GJ-006 210.100.00 Account Payable - 759,000,000.00
1 15-Dec-07 PEMBAYARAN SEBAGIAN HUTANG PEMB. BUS MITS. NO.
BPV-006
INV.A-009/12/07
210.100.00 Account Payable 1,500,000,000.00 -
1 17-Dec-07 PELUNASAN PEMBELIAN MITS. KUDA LGX 2000 INV. M-004/12
1 16-Dec-07 CREDIT NOTE PT. YUDHA BHAKTI GJ-009 210.100.00 Account Payable 154,000,000.00 -
1 210.100.00 Amount 3,657,050,000.00 3,679,000,000.00

MUTASI DEBET 3,657,050,000.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 208,000,000.00
NAMA AKUN SALARY AND ALLOWANCES

1 31-Dec-07 Penyusuaian Gaji dan Tunjangan GJ-017 210.200.10 Salary And Allowances - 185,000,000.00
1 210.200.10 Amount 405,500,000.00 185,000,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 4,506,790.00
NAMA AKUN ELECTRICITY

1 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 210.200.20 Electricity - 3,906,650.00
1 210.200.20 Amount 3,906,650.00 3,906,650.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 2,089,055.00
NAMA AKUN TELECOMUNICATION

1 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 210.200.30 Telecomunication - 1,980,500.00
1 210.200.30 Amount 3,524,443.00 1,980,500.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 104,000,000.00
NAMA AKUN ARTICLE 21

1 08-Dec-07 HUTANG PPH 21 BPV-004 210.300.10 Article 21 104,000,000.00 -
1 31-Dec-07 Penyusuaian PPh Pasal 21 GJ-017 210.300.10 Article 21 - 12,500,000.00
1 210.300.10 Amount 104,000,000.00 12,500,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 1,170,000.00

1 210.300.20 Amount 1,170,000.00 -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN ARTICLE 4(2)

1 210.300.50 Amount 416,855.29 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 4,286,600,000.00
NAMA AKUN VALUE ADDED TAX-OUT

1 01-Dec-07 PPN SJ-001 210.300.60 Value Added Tax-Out - 89,900.00
1 04-Dec-07 PPN SJ-003 210.300.60 Value Added Tax-Out - 309,600,000.00
1 08-Dec-07 HUTANG PPN BPV-004 210.300.60 Value Added Tax-Out 421,000,000.00 -
1 16-Dec-07 SALES RETURN SR-001 210.300.60 Value Added Tax-Out 40,200,000.00 -
1 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 210.300.60 Value Added Tax-Out 4,635,677,680.00 -
1 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 210.300.60 Value Added Tax-Out - 362,109,634.55
1 210.300.60 Amount 5,096,877,680.00 1,172,387,314.55

MUTASI DEBET 5,096,877,680.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 2,500,000,000.00
NAMA AKUN BANK PAYABLE

1 19-Dec-07 CICILAN POKOK PINJAMAN BPV-009 220.100.00 Bank Payable 125,000,000.00 -
1 220.100.00 Amount 125,000,000.00 -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 208,000,000.00

1 210.200.10 Amount 405,500,000.00 185,000,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 4,506,790.00

1 210.200.20 Amount 3,906,650.00 3,906,650.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 2,089,055.00

1 210.200.30 Amount 3,524,443.00 1,980,500.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 104,000,000.00

1 210.300.10 Amount 104,000,000.00 12,500,000.00

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 1,170,000.00

1 210.300.20 Amount 1,170,000.00 -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -

1 210.300.50 Amount 416,855.29 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 4,286,600,000.00
NAMA AKUN VALUE ADDED TAX-OUT

1 08-Dec-07 HUTANG PPN BPV-004 210.300.60 Value Added Tax-Out 421,000,000.00 -
1 16-Dec-07 SALES RETURN SR-001 210.300.60 Value Added Tax-Out 40,200,000.00 -
1 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 210.300.60 Value Added Tax-Out 4,635,677,680.00 -
1 210.300.60 Amount 5,096,877,680.00 1,172,387,314.55

MUTASI DEBET 5,096,877,680.00
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 2,500,000,000.00
NAMA AKUN BANK PAYABLE

1 19-Dec-07 CICILAN POKOK PINJAMAN BPV-009 220.100.00 Bank Payable 125,000,000.00 -
1 220.100.00 Amount 125,000,000.00 -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 5,000,000,000.00
NAMA AKUN ISSUED AND FULLY PAID

1 310.100.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 1,510,874,657.00
NAMA AKUN RETAINED EARNINGS PRIORY YEARS

1 320.100.10 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL 1,582,172,034.00
RENTAINED
NAMA AKUN EARNINGS CURRENT YEAR PROFIT AND LOSS

1 320.100.20 Amount - -

MUTASI DEBET -
MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN VEHICLE

1 04-Dec-07 PENJUALAN 8 UNIT BUS MITSHUBISHI SJ-003 410.100.00 Vehicle - 3,440,000,000.00
1 06-Dec-07 PENJUALAN 1 UNIT MITSHUBISHI GRANDIS SJ-004 410.100.00 Vehicle - 179,000,000.00
1 07-Dec-07 PENJUALAN 2 UNIT MITS. GRANDIS & 4 UNIT MITS. KUDA
SJ-006 410.100.00 Vehicle - 1,162,000,000.00
1 09-Dec-07 PENJUALAN 6 UNIT BUS MITSHUBISHI SJ-009 410.100.00 Vehicle - 2,580,000,000.00
1 17-Dec-07 PENJUALAN 4 UNIT MITS. GRANDIS DAN 4 UNIT MITSSJ-011
KUDA LGX
410.100.00
2000 Vehicle - 1,608,000,000.00
1 410.100.00 Amount - 8,969,000,000.00
SALDO MUTASI AWAL -

MUTASI DEBET -
SALDO MUTASI AKHIR (8,969,000,000.00)
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN SPARE PART

1 01-Dec-07 SPARE PART SJ-001 410.200.00 Spare Part - 534,000.00
1 04-Dec-07 SPARE PART SJ-002 410.200.00 Spare Part - 1,700,000.00
1 410.200.00 Amount - 19,646,800.00
SALDO MUTASI AWAL -

MUTASI DEBET -
SALDO MUTASI AKHIR (19,646,800.00)
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN SALES DISCOUNT

1 04-Dec-07 DISCOUNT SJ-003 410.300.00 Sales Discount 344,000,000.00 -
1 07-Dec-07 DISCOUNT SJ-005 410.300.00 Sales Discount - -
1 410.300.00 Amount 896,900,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN SALES RETURN

1 16-Dec-07 SALES RETURN SR-001 410.400.00 Sales Return 402,000,000.00 -
1 410.400.00 Amount 402,000,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN SERVICES

1 01-Dec-07 JASA SERVICE 1 UNIT MITSHUBISHI KUDA SJ-001 420.000.00 Services - 365,000.00
1 04-Dec-07 JASA SERVICE 1 UNIT MITSHUBISHI KUDA SJ-002 420.000.00 Services - 250,000.00
1 07-Dec-07 JASA SERVICE 8 UNIT BUS MITSHUBISHI SJ-005 420.000.00 Services - 9,680,000.00
1 08-Dec-07 JASA SERVICE 1 UNIT BUS MITSHUBISHI GALANT SJ-007 420.000.00 Services - 250,000.00
1 09-Dec-07 JASA SERVICE 1 UNIT BUS MITSHUBISHI GALANT SJ-008 420.000.00 Services - 245,000.00
1 15-Dec-07 JASA SERVICE 1 UNIT MITSHUBISHI GRANDIS SJ-010 420.000.00 Services - 240,000.00
1 420.000.00 Amount - 11,030,000.00
SALDO MUTASI AWAL -

MUTASI DEBET -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN COGS-VEHICLE

1 04-Dec-07 HARGA POKOK PENJUALAN 8 UNIT BUS MITSHUBISHIGJ-001 510.100.00 Cogs-Vehicle 2,832,000,000.00 -
1 06-Dec-07 HARGA POKOK PENJUALAN 1 UNIT MITSHUBISHI GRANDIS
GJ-002 510.100.00 Cogs-Vehicle 135,000,000.00 -
1 07-Dec-07 HPP 2 UNIT MITSHUBISHI GRANDIS & 4 UNIT MITS. GJ-004
KUDA 510.100.00 Cogs-Vehicle 710,000,000.00 -
1 09-Dec-07 HPP 6 UNIT BUS MITSHUBISHI GJ-005 510.100.00 Cogs-Vehicle 1,990,909,090.91 -
1 17-Dec-07 HPP 4 UNIT MITSHUBISHI GRANDIS GJ-007 510.100.00 Cogs-Vehicle 560,000,000.00 -
1 17-Dec-07 HPP 4 UNIT MITSHUBISHI KUDA LGX 2000 GJ-007 510.100.00 Cogs-Vehicle 460,000,000.00 -
1 16-Dec-07 SALES RETURN GJ-008 510.100.00 Cogs-Vehicle - 255,000,000.00
1 510.100.00 Amount 6,687,909,090.91 255,000,000.00
SALDO MUTASI AWAL -

MUTASI DEBET 6,687,909,090.91
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN COGS-SPARE PART

1 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 510.200.00 Cogs-Spare Part 28,840,000.00 -
1 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 510.200.00 Cogs-Spare Part - 48,480,000.00
1 510.200.00 Amount 63,975,000.00 48,480,000.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
Refr. Date Explanation Ref. Account Debet Kredit

1 02-Dec-07 GAJI KARYAWAN BPV-002 610.100.10 Salary And Allowances 208,000,000.00 -
1 610.100.10 Amount 405,500,000.00 185,000,000.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -

0 02-Dec-07 DISCOUNT BPV-001 510.300.00 Discount - 11,000,000.00
1 610.100.10 Amount 405,500,000.00 185,000,000.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN PROMOTION

1 16-Dec-07 CETAK BROSUR UNTUK MEDIA PROMOSI CPV-007 610.100.20 Promotion 2,100,000.00 -
1 610.100.20 Amount 2,100,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN TRANSPORTATION

1 14-Dec-07 TRANSPORTASI CPV-006 610.100.30 Transportation 264,000.00 -
1 610.100.30 Amount 264,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -

1 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 610.100.40 Electricity 3,906,650.00 -
1 610.100.40 Amount 3,906,650.00 3,906,650.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -

1 12-Dec-07 PEMBAYARAN TELPON BULAN DESEMBER CPV-003 610.100.50 Telecomunication 1,543,943.00 -
1 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 610.100.50 Telecomunication 1,980,500.00 -
1 610.100.50 Amount 3,524,443.00 1,980,500.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN INTERNET SERVICE PROVIDER

1 13-Dec-07 LANGGANAN INTERNET (BULAN DES'07) CPV-004 610.100.60 Internet Service Provider 750,000.00 -
1 610.100.60 Amount 750,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN FUEL AND GAS

1 14-Dec-07 BENSIN CPV-006 610.100.70 Fuel And Gas 300,000.00 -
1 610.100.70 Amount 300,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN WORKSHOP SUPPLIES

1 31-Dec-07 Penyusuaian Supplies Expense-Workshop GJ-012 610.100.80 Workshop Supplies 3,768,000.00 -
1 610.100.80 Amount 3,768,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN OFFICE SUPPLIES

1 31-Dec-07 Penyusuaian Supplies Expense-Office GJ-013 610.100.90 Office Supplies 218,400.00 -
1 610.100.90 Amount 218,400.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN RENT

1 31-Dec-07 Penyusuaian Prepaid Rent GJ-011 610.100.100Rent 4,000,000.00 -
1 610.100.100 Amount 4,000,000.00 4,000,000.00
SALDO MUTASI AWAL -

P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN MAINTENANCE
NOMOR AKUN 610,100,110

1 18-Dec-07 PERBAIKAN SALURAN AIR DAN TALANG CPV-009 610100110 Maintenance 930,000.00 -
1 610,100,110 Amount 930,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN CONSUMPTION
NOMOR AKUN 610,100,120

1 14-Dec-07 CATERING KARYAWAN TGL.14-11 SD. 13-12-2007 CPV-005 610100120 Consumption 8,450,000.00 -
1 610,100,120 Amount 8,450,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN BANK CHARGES

1 31-Dec-07 Biaya Administrasi Bank & RTGS GJ-010 710.100.10 Bank Charges 76,000.00 -
1 710.100.10 Amount 76,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN INTEREST CHARGES

1 19-Dec-07 BUNGA PINJAMAN BPV-009 710.100.20 Interest Charges 40,000,000.00 -
1 710.100.20 Amount 40,000,000.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -

1 31-Dec-07 PPh Pasal 23 (Pajak atas Bunga Bank) GJ-010 710.100.30 Article 4(2) 416,855.29 -
1 710.100.30 Amount 416,855.29 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL D
SALDO AWAL -
NAMA AKUN BAD DEBT EXPENSE

1 31-Dec-07 Penyusuaian Piutang Ragu-Ragu GJ-015 710.100.40 Bad Debt Expense 142,346.00 -
1 710.100.40 Amount 142,346.00 -
SALDO MUTASI AWAL -

MUTASI KREDIT -
P.T. BAHANASAKTI
GENERAL LEDGER
December 2007
SALDO NORMAL K
SALDO AWAL -
NAMA AKUN INTEREST INCOME

1 31-Dec-07 Pendapatan Bunga GJ-010 710.100.50 Interest Income - 2,084,276.43
1 710.100.50 Amount - 2,084,276.43
SALDO MUTASI AWAL -

MUTASI DEBET -
Schedule of Account Receivable per, November 30, 2007
No. Description Term Inv no Date Inv Total Date Pelunasan Saldo
1 PT Lintas Nusantara 2/10, n/30 002/11/07 03/11/2007 808,000,000 08/12/2007 808,000,000 -
2 PT Mulya Artha 2/10, n/30 004/11/07 12/11/2007 525,000,000 525,000,000 -
3 PT Trihangga 2/10, n/30 005/11/07 17/11/2007 630,000,000 300,000,000 330,000,000
4 PT Mulya Artha 1,591,920,000 1,033,200,000 558,720,000
5 Marwadi Sadikin 2/10, n/30 004/12/07 09/12/2007 2,554,200,000 750,000,000 1,804,200,000
TOTAL 6,109,120,000 3,416,200,000 2,692,920,000
2,692,920,000
Schedule of Account Payable per, November 30, 2007
No. Description term Inv no Date Inv Total Date Pelunasan Saldo
1 PT Krama Yudha 5/10, n/45 M-013/11 29/11/2007 220,000,000 02/12/2007 220,000,000 -
2 PT Armada 45 days A-013/11-07 11/11/2007 1,062,000,000 1,062,000,000 -
3 PT Yudha Bhakti 2/10, n/30 YB07/11/0024 21/11/2007 270,000,000 154,000,000 116,000,000
1 PT Armada 30 Days A-009/12/07 06/12/2007 2,920,000,000 15/12/2007 1,500,000,000 1,420,000,000
2 5/10, n/30 M-004/12 12/12/2007 759,000,000 17/12/2007 721,000,000 38,000,000
TOTAL 5,231,000,000 3,657,000,000 1,574,000,000
1,574,000,000
P.T. BAHANA SAKTI
Daftar Rincian Aktiva Tetap
DAFTAR RINCIAN AKTIVA TETAP BERWUJUD
Tanggal : 30-Nop-2007
AKM.
NAMA TANGGAL MASA NILAI AKM. PENYUSUAN PENYUSUTAN
NO. PENYUSUTAN S.D NILAI BUKU
AKTIVA TETAP PEROLEHAN MANFAAT PEROLEHAN S.D NOVEMBER BULAN DESEMBER
DESEMBER
Land And Building
1 Tanah Jan-04 600,000,000 - - - 600,000,000
2 Bangunan Jan-04 20 1,500,000,000 218,750,000 6,250,000 225,000,000 1,281,250,000
TOTAL 2,100,000,000 218,750,000 6,250,000 225,000,000 1,881,250,000
Facilities
1 Pemasangan Atap tambahan u/ bengkel Feb-04 10 32,000,000 9,066,667 266,667 9,333,334 22,666,666
2 Partisi Feb-04 10 8,000,000 2,266,667 66,667 2,333,334 5,666,666
3 Kaca Feb-04 10 2,800,000 793,333 23,333 816,666 1,983,334
TOTAL 42,800,000 12,126,667 356,667 12,483,334 30,316,666
Workshop Equipment
1 Spraybooth/ Oven Blowtherm Mar-04 4 250,000,000 171,875,000 5,208,333 177,083,333 72,916,667
2 Satajet RP Nozzle 1.3 0.6 Liter Mar-04 4 1,419,600 975,975 29,575 1,005,550 414,050
3 Tabung pemadam 4 unit @Rp 625.000 Apr-04 4 2,500,000 1,666,667 52,083 1,718,750 781,250
4 SMC AW 4000 - 2 buah May-04 4 2,300,000 1,485,417 47,917 1,533,334 766,666
TOTAL 256,219,600 176,003,059 5,337,908 181,340,967 74,878,633
Vehicle
1 Toyota Altis B 8293 CB Apr-04 8 283,000,000 94,333,333 2,947,917 97,281,250 185,718,750
2 Toyota Vlos B 8896 CB Apr-04 8 167,000,000 55,666,667 1,739,583 57,406,250 109,593,750
TOTAL 784,000,000 261,333,334 8,166,666 269,500,000 514,500,000
Office Equipment And Furniture
1 Print Epson LX 300 Apr-04 4 1,500,000 1,000,000 31,250 1,031,250 468,750
2 PABX Jul-04 4 3,500,000 2,114,583 72,917 2,187,500 1,312,500
3 10 unit - Rak Besi Pipa 3/4 Jul-04 4 1,300,000 785,417 27,083 812,500 487,500
4 Meja VCD 15f Sep-04 4 1,340,800 754,200 27,917 782,117 557,883
5 Kursi f940 Sep-04 4 1,575,000 885,938 32,813 918,751 656,250
6 Kursi Omega 2AH Sep-04 4 4,760,000 2,677,500 99,167 2,776,667 1,983,333
7 AC Split TCL Type TAC 09 G 1,5 PK Oct-04 4 4,950,000 2,681,250 103,125 2,784,375 2,165,625
TOTAL 18,925,800 10,898,888 394,272 11,293,160 7,631,841
GRAND TOTAL 3,201,945,400 679,111,948 20,505,513 699,617,461 2,508,577,140
P.T. BAHANA SAKTI
Merchandise Inventory (Metode LIFO)
per, November 30, 2007
PER NOVEMBER 30, 2007 PURCHASING SALES PER DESEMBER 31, 2007
No. Description
Qty Price/Unit Total Tgl Qty Price/Unit Total Tgl Qty Price/Unit Total Qty Price/Unit Total
100 Vehicle
101 Bus Mitsubishi 12 354,000,000 4,248,000,000 06/12/2007 8 331,818,182 2,654,545,456 04/12/2007 8 354,000,000 2,832,000,000 4 354,000,000 1,416,000,000
09/12/2007 6 331,818,182 1,990,909,092 2 331,818,182 663,636,364
102 Mitsubishi Kuda LGX 2000 10 110,000,000 1,100,000,000 12/12/2007 6 115,000,000 690,000,000 07/12/2007 4 110,000,000 440,000,000 6 110,000,000 660,000,000
17/12/2007 4 115,000,000 460,000,000
20/12/2007 (1) 115,000,000 (115,000,000) 3 115,000,000 345,000,000
103 Mitsubishi Grandis GX 8 135,000,000 1,080,000,000 17/12/2007 6 140,000,000 840,000,000 06/12/2007 1 135,000,000 135,000,000 5 135,000,000 675,000,000
07/12/2007 2 135,000,000 270,000,000
17/12/2007 4 140,000,000 560,000,000
20/12/2007 (1) 140,000,000 (140,000,000) 20/12/2007 (1) 140,000,000 (140,000,000) 2 140,000,000 280,000,000
Total 30 6,428,000,000 19 4,044,545,456 27 6,432,909,092 22 4,039,636,364
200 Spare Part
201 Disk Brake 25 700,000 17,500,000 10/12/2007 35 725,000 25,375,000 04/12/2007 2 700,000 1,400,000 14 700,000 9,800,000
07/12/2007 8 700,000 5,600,000
08/12/2007 1 700,000 700,000
15/12/2007 1 725,000 725,000 34 725,000 24,650,000
202 Koil 14 450,000 6,300,000 10/12/2007 16 410,000 6,560,000 07/12/2007 8 450,000 3,600,000 6 450,000 2,700,000
16 410,000 6,560,000
203 Plat Kopling 16 315,000 5,040,000 10/12/2007 10 320,000 3,200,000 01/12/2007 1 315,000 315,000 6 315,000 1,890,000
07/12/2007 8 315,000 2,520,000
09/12/2007 1 315,000 315,000
15/12/2007 1 320,000 320,000 9 320,000 2,880,000
Total 55 28,840,000 61 35,135,000 31 15,495,000 85 48,480,000
P.T. BAHANASAKTI
TRIAL BALANCE
TAHUN 2007
BALANCE BALANCE BALANCE
17,431,505,982 17,431,505,982 34,390,878,279 34,390,878,279 22,535,591,701 22,535,591,701
Ns 30 November Mutasi Desember Trial Balance
Code Account
Debet Kredit Debet Kredit Debet Kredit
100.000.00 ASSETS D - - - - - -
110.000.00 CURRENT ASSETS D - - - - - -
110.100.00 PETTY CASH D 25,000,000 - 26,627,045 21,575,143 30,051,902 -
110.200.00 BANK BCA D 1,251,752,478 - 7,742,583,156 5,374,001,200 3,620,334,434 -
110.300.00 DEPOSIT D - - - - - -
110.400.00 ACCOUNT RECEIVABLE D 1,963,000,000 - 4,146,120,000 3,416,200,000 2,692,920,000 -
110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT K - 981,500 - 142,346 - 1,123,846
110.600.00 MERCHANDISE INVENTORY D - - - - - -
110.600.10 MI-VEHICLE D 6,428,000,000 - 4,439,545,455 6,827,909,091 4,039,636,364 -
110.600.20 MI-SPARE PART D 28,840,000 - 83,615,000 63,975,000 48,480,000 -
110.700.00 PREPAID TAX D - - - - - -
110.700.10 ARTICLE23 D 34,704,000 - 435,600 - 35,139,600 -
110.700.20 ARTICLE25 D 360,635,331 - - - 360,635,331 -
110.700.30 VALUE ADDED (TAX-IN) D 3,865,600,000 - 421,968,045 4,287,568,045 - -
110.800.00 PREPAID EXPENSE D - - - - - -
110.800.10 INSURANCE D 8,740,273 - - - 8,740,273 -
110.800.20 RENT D 200,000,000 - - 4,000,000 196,000,000 -
110.900.00 SUPPLIES D - - - - - -
110.900.10 OFFICE D 728,000 - - 218,400 509,600 -
110.900.20 WORKSHOP D 12,560,500 - - 3,768,000 8,792,500 -
120.000.00 FIXED ASSETS D - - - - - -
120.110.00 LAND AND BUILDING D - - - - - -
120.110.10 LAND D 600,000,000 - - - 600,000,000 -
120.110.20 BUILDING D 1,500,000,000 - - - 1,500,000,000 -
120.110.30 ACCUMULATED DEPRECIATION OF BUILDING K - 218,750,000 - 6,250,000 - 225,000,000
120.120.00 FACILITIES D - - - - - -
120.120.10 FACILITIES D 42,800,000 - - - 42,800,000 -
120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES K - 12,126,667 - 356,667 - 12,483,334
120.130.00 WORKSHOP EQUIPMENT D - - - - - -
120.130.10 WORKSHOP EQUIPMENT D 256,219,600 - - - 256,219,600 -
120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT K - 176,003,058 - 5,337,908 - 181,340,966
120.140.00 VEHICLE D - - - - - -
120.140.10 VEHICLE D 784,000,000 - - - 784,000,000 -
120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE K - 261,333,333 - 8,166,667 - 269,500,000
120.150.00 OFFICE EQUIPMENT AND FURNITURE D - - - - - -
120.150.10 OFFICE EQUIPMENT AND FURNITURE D 18,925,800 - - - 18,925,800 -
120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE K - 10,898,888 - 394,271 - 11,293,159
130.000.00 OTHER ASSETS D - - - - - -
130.110.00 OTHER ASSETS D - - - - - -
130.110.10 MEMBERSHIP D 50,000,000 - - - 50,000,000 -
200.000.00 LIABILITIES K - - - - - -
210.000.00 CURRENT LIABILITIES K - - - - - -
210.100.00 ACCOUNT PAYABLE K - 1,552,000,000 3,657,050,000 3,679,000,000 - 1,573,950,000
210.200.00 ACCRUED EXPENSES K - - - - - -
210.200.10 SALARY AND ALLOWANCES K - 208,000,000 - 185,000,000 - 393,000,000
210.200.20 ELECTRICITY K - 4,506,790 - 3,906,650 - 8,413,440
210.200.30 TELECOMUNICATION K - 2,089,055 - 1,980,500 - 4,069,555
210.300.00 TAXES PAYABLE K - - - - - -
210.300.10 ARTICLE 21 K - 104,000,000 104,000,000 12,500,000 - 12,500,000
210.300.20 ARTICLE 23 K - 1,170,000 1,170,000 - - -
210.300.30 ARTICLE 25 K - - - - - -
210.300.40 ARTICLE 29 K - - - - - -
210.300.50 ARTICLE 4(2) K - - - - - -
210.300.60 VALUE ADDED TAX-OUT K - 4,286,600,000 5,096,877,680 1,172,387,315 - 362,109,635
220.000.00 LONG TERM LIABILITIES K - - - - - -
220.100.00 BANK PAYABLE K - 2,500,000,000 125,000,000 - - 2,375,000,000
300.000.00 EQUITY K - - - - - -
310.000.00 CAPITAL K - - - - - -
310.100.00 CAPITAL STOCK K - - - - - -
310.100.10 ISSUED AND FULLY PAID K - 5,000,000,000 - - - 5,000,000,000
320.000.00 RETAINED EARNINGS K - - - - - -
320.100.10 RETAINED EARNINGS PRIORY YEARS K - 1,510,874,657 - - - 1,510,874,657
320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS K - 1,582,172,034 - - - 1,582,172,034
400.000.00 REVENUES K - - - - - -
410.000.00 SALES K - - - - - -
410.100.00 VEHICLE K - - - 8,969,000,000 - 8,969,000,000
410.200.00 SPARE PART K - - - 19,646,800 - 19,646,800
410.300.00 SALES DISCOUNT K - - 896,900,000 - 896,900,000 -
410.400.00 SALES RETURN K - - 402,000,000 - 402,000,000 -
420.000.00 SERVICES K - - - 11,030,000 - 11,030,000
500.000.00 COST OF GOOD SOLD D - - - - - -
510.100.00 COGS-VEHICLE D - - 6,687,909,091 255,000,000 6,432,909,091 -
510.200.00 COGS-SPARE PART D - - 63,975,000 48,480,000 15,495,000 -
510.300.00 DISCOUNT D - - - 11,000,000 - 11,000,000
600.000.00 OPERATING EXPENSES D - - - - - -
610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE D - - - - - -
610.100.00 GENERAL EXPENSE D - - - - - -
610.100.10 SALARY AND ALLOWANCES D - - 405,500,000 - 405,500,000 -
610.100.20 PROMOTION D - - 2,100,000 - 2,100,000 -
610.100.30 TRANSPORTATION D - - 264,000 - 264,000 -
610.100.40 ELECTRICITY D - - 3,906,650 - 3,906,650 -
610.100.50 TELECOMUNICATION D - - 3,524,443 - 3,524,443 -
610.100.60 INTERNET SERVICE PROVIDER D - - 750,000 - 750,000 -
610.100.70 FUEL AND GAS D - - 300,000 - 300,000 -
610.100.80 WORKSHOP SUPPLIES D - - 3,768,000 - 3,768,000 -
610.100.90 OFFICE SUPPLIES D - - 218,400 - 218,400 -
610.100.100 RENT D - - 4,000,000 - 4,000,000 -
610,100,110 MAINTENANCE D - - 930,000 - 930,000 -
610,100,120 CONSUMPTION D - - 8,450,000 - 8,450,000 -
610,100,130 OTHERS D - - - - - -
610.600.00 ADMINISTRATIVE EXPENSE D - - - - - -
610.600.10 INSURANCE D - - - - - -
610.600.20 ADMINISTRATIVE D - - - - - -
610.600.30 DEPRECIATION OF BUILDING D - - 6,250,000 - 6,250,000 -
610.600.40 DEPRECIATION OF FACILITIES D - - 356,667 - 356,667 -
610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT D - - 5,337,908 - 5,337,908 -
610.600.60 DEPRECIATION OF VEHICLE D - - 8,166,667 - 8,166,667 -
610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE D - - 394,271 - 394,271 -
610.600.80 RETRIBUTION D - - 250,000 - 250,000 -
700.000.00 OTHER INCOME (CHARGES) D - - - - - -
710.100.10 BANK CHARGES D - - 76,000 - 76,000 -
710.100.20 INTEREST CHARGES D - - 40,000,000 - 40,000,000 -
710.100.30 ARTICLE 4(2) D - - 416,855 - 416,855 -
710.100.40 BAD DEBT EXPENSE D - - 142,346 - 142,346 -
710.100.50 INTEREST INCOME K - - - 2,084,276 - 2,084,276
710.100.60 OTHER INCOME K - - - - - -
800.000.00 INCOME SUMMARY D - - - - - -
810.000.00 INCOME SUMMARY D - - - - - -
17,431,505,982 17,431,505,982 34,390,878,279 34,390,878,279 22,535,591,701 22,535,591,701
P.T. BAHANASAKTI
ADJUSTMENT ENTRIES
TAHUN 2007
Trans. Date Ekplanation Ref. Code Akun Debet Credit

41 31-Dec-07 Pendapatan Bunga GJ-010 710.100.50 Interest Income - 2,084,276.43
41 31-Dec-07 Biaya Administrasi Bank & RTGS GJ-010 710.100.10 Bank Charges 76,000.00 -
41 31-Dec-07 PPh Pasal 23 (Pajak atas Bunga Bank) GJ-010 710.100.30 Article 4(2) 416,855.29 -
41 31-Dec-07 Pendapatan Bunga GJ-010 110.200.00 Bank Bca 2,084,276.43 -
41 31-Dec-07 Biaya Administrasi Bank & RTGS GJ-010 110.200.00 Bank Bca - 76,000.00
41 31-Dec-07 PPh Pasal 23 (Pajak atas Bunga Bank) GJ-010 110.200.00 Bank Bca - 416,855.29
42 31-Dec-07 Penyusuaian Prepaid Rent GJ-011 610.100.100 Rent 4,000,000.00 -
42 31-Dec-07 Penyusuaian Prepaid Rent GJ-011 110.800.20 Rent - 4,000,000.00
43 31-Dec-07 Penyusuaian Supplies Expense-Workshop GJ-012 610.100.80 Workshop Supplies 3,768,000.00 -
43 31-Dec-07 Penyusuaian Supplies Expense-Workshop GJ-012 110.900.20 Workshop - 3,768,000.00
44 31-Dec-07 Penyusuaian Supplies Expense-Office GJ-013 610.100.90 Office Supplies 218,400.00 -
44 31-Dec-07 Penyusuaian Supplies Expense-Office GJ-013 110.900.10 Office - 218,400.00
45 31-Dec-07 Penyusutan Aktiva Tetap GJ-014 610.600.30 Depreciation Of Building 6,250,000.00 -
45 31-Dec-07 Penyusutan Aktiva Tetap GJ-014 610.600.40 Depreciation Of Facilities 356,666.67 -
45 31-Dec-07 Penyusutan Aktiva Tetap GJ-014 610.600.50 Depreciation Of Workshop Equipment 5,337,908.33 -
45 31-Dec-07 Penyusutan Aktiva Tetap GJ-014 610.600.60 Depreciation Of Vehicle 8,166,666.67 -
45 31-Dec-07 Penyusutan Aktiva Tetap GJ-014 610.600.70 Depreciation Of Office Equipment And Furniture 394,270.83 -
45 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.110.30 Accumulated Depreciation Of Building - 6,250,000.00
45 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.120.20 Accumulated Depreciation Of Facilities - 356,666.67
45 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.130.20 Accumulated Depreciation Of Workshop Equipment - 5,337,908.33
45 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.140.20 Accumulated Depreciation Of Vehicle - 8,166,666.67
45 31-Dec-07 Akm. Penyusutan Aktiva Tetap GJ-014 120.150.20 Accumulated Depreciation Of Office Equipment And Furniture - 394,270.83
46 31-Dec-07 Penyusuaian Piutang Ragu-Ragu GJ-015 710.100.40 Bad Debt Expense 142,346.00 -
46 31-Dec-07 Penyusuaian Piutang Ragu-Ragu GJ-015 110.500.00 Allowance For Doubtful Account - 142,346.00
47 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 110.600.20 Mi-Spare Part 48,480,000.00 -
47 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 110.600.20 Mi-Spare Part - 28,840,000.00
47 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 110.600.20 Mi-Spare Part - 35,135,000.00
47 31-Dec-07 Penyusutan Persediaan Spartpart GJ-016 510.200.00 Cogs-Spare Part - 48,480,000.00
49 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 610.100.40 Electricity 3,906,650.00 -
49 31-Dec-07 Penyusuaian Hutang Listrik dan Telpon GJ-018 610.100.50 Telecomunication 1,980,500.00 -
50 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 210.300.60 Value Added Tax-Out 4,635,677,680.00
50 31-Dec-07 Penyusuaian PPn Masukan dan Keluaran GJ-019 110.700.30 Value Added (Tax-In) - 4,273,568,045.45
JUMLAH 4,982,731,220.22 4,982,731,220.22

0
PT. BAHANA SAKTI
TRIAL BALANCE AFTER CLOSING ENTRIES
DESEMBER, 31 2007
TRIAL BALANCE CLOSING ENTRIES INCOME STATEMENT INC. STAT.>CLOSING BALANCE SHEET
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1 1 100.000.00 ASSETS D - - - - - - - - - -
1 2 110.000.00 CURRENT ASSETS D - - - - - - - - - -
1 3 110.100.00 PETTY CASH D 30,051,902.00 - - - - - - - 30,051,902.00 -
1 3 110.200.00 BANK BCA D 3,620,334,434.14 - - - - - - - 3,620,334,434.14 -
1 3 110.300.00 DEPOSIT D - - - - - - - - - -
1 3 110.400.00 ACCOUNT RECEIVABLE D 2,692,920,000.00 - - - - - - - 2,692,920,000.00 -
1 3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT K - 1,123,846.00 - - - - - - - 1,123,846.00
1 3 110.600.00 MERCHANDISE INVENTORY D - - - - - - - - - -
1 4 110.600.10 MI-VEHICLE D 4,039,636,363.64 - - - - - - - 4,039,636,363.64 -
1 4 110.600.20 MI-SPARE PART D 48,480,000.00 - - - - - - - 48,480,000.00 -
1 3 110.700.00 PREPAID TAX D - - - - - - - - - -
1 4 110.700.10 ARTICLE23 D 35,139,600.00 - - - - - - - 35,139,600.00 -
1 4 110.700.20 ARTICLE25 D 360,635,331.00 - - - - - - - 360,635,331.00 -
1 4 110.700.30 VALUE ADDED (TAX-IN) D - - - - - - - - - -
1 3 110.800.00 PREPAID EXPENSE D - - - - - - - - - -
1 4 110.800.10 INSURANCE D 8,740,273.00 - - - - - - - 8,740,273.00 -
1 4 110.800.20 RENT D 196,000,000.00 - - - - - - - 196,000,000.00 -
1 3 110.900.00 SUPPLIES D - - - - - - - - - -
1 4 110.900.10 OFFICE D 509,600.00 - - - - - - - 509,600.00 -
1 4 110.900.20 WORKSHOP D 8,792,500.00 - - - - - - - 8,792,500.00 -
12 120.000.00 FIXED ASSETS D - - - - - - - - - -
13 120.110.00 LAND AND BUILDING D - - - - - - - - - -
14 120.110.10 LAND D 600,000,000.00 - - - - - - - 600,000,000.00 -
14 120.110.20 BUILDING D 1,500,000,000.00 - - - - - - - 1,500,000,000.00 -
14 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING K - 225,000,000.00 - - - - - - - 225,000,000.00
13 120.120.00 FACILITIES D - - - - - - - - - -
14 120.120.10 FACILITIES D 42,800,000.00 - - - - - - - 42,800,000.00 -
14 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES K - 12,483,333.67 - - - - - - - 12,483,333.67
13 120.130.00 WORKSHOP EQUIPMENT D - - - - - - - - - -
14 120.130.10 WORKSHOP EQUIPMENT D 256,219,600.00 - - - - - - - 256,219,600.00 -
14 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT K - 181,340,966.33 - - - - - - - 181,340,966.33
13 120.140.00 VEHICLE D - - - - - - - - - -
14 120.140.10 VEHICLE D 784,000,000.00 - - - - - - - 784,000,000.00 -
14 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE K - 269,499,999.67 - - - - - - - 269,499,999.67
13 120.150.00 OFFICE EQUIPMENT AND FURNITURE D - - - - - - - - - -
14 120.150.10 OFFICE EQUIPMENT AND FURNITURE D 18,925,800.00 - - - - - - - 18,925,800.00 -
14 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE
K - 11,293,158.83 - - - - - - - 11,293,158.83
12 130.000.00 OTHER ASSETS D - - - - - - - - - -
13 130.110.00 OTHER ASSETS D - - - - - - - - - -
14 130.110.10 MEMBERSHIP D 50,000,000.00 - - - - - - - 50,000,000.00 -
2 1 200.000.00 LIABILITIES K - - - - - - - - - -
2 2 210.000.00 CURRENT LIABILITIES K - - - - - - - - - -
2 3 210.100.00 ACCOUNT PAYABLE K - 1,573,950,000.00 - - - - - - - 1,573,950,000.00
2 3 210.200.00 ACCRUED EXPENSES K - - - - - - - - - -
2 4 210.200.10 SALARY AND ALLOWANCES K - 393,000,000.00 - - - - - - - 393,000,000.00
2 4 210.200.20 ELECTRICITY K - 8,413,440.00 - - - - - - - 8,413,440.00
2 4 210.200.30 TELECOMUNICATION K - 4,069,555.00 - - - - - - - 4,069,555.00
2 3 210.300.00 TAXES PAYABLE K - - - - - - - - - -
2 4 210.300.10 ARTICLE 21 K - 12,500,000.00 - - - - - - - 12,500,000.00
2 4 210.300.20 ARTICLE 23 K - - - - - - - - - -
2 4 210.300.30 ARTICLE 25 K - - - - - - - - - -
2 4 210.300.40 ARTICLE 29 K - - - - - - - - - -
2 4 210.300.50 ARTICLE 4(2) K - - - - - - - - - -
2 4 210.300.60 VALUE ADDED TAX-OUT K - 362,109,634.55 - - - - - - - 362,109,634.55
2 2 220.000.00 LONG TERM LIABILITIES K - - - - - - - - - -
2 3 220.100.00 BANK PAYABLE K - 2,375,000,000.00 - - - - - - - 2,375,000,000.00
3 1 300.000.00 EQUITY K - - - - - - - - - -
3 2 310.000.00 CAPITAL K - - - - - - - - - -
3 3 310.100.00 CAPITAL STOCK K - - - - - - - - - -
3 4 310.100.10 ISSUED AND FULLY PAID K - 5,000,000,000.00 - - - - - - - 5,000,000,000.00
3 2 320.000.00 RETAINED EARNINGS K - - - - - - - - - -
3 3 320.100.00 RETAINED EARNINGS K - - - - - - - - - -
3 4 320.100.10 RETAINED EARNINGS PRIORY YEARS K - 1,510,874,657.00 - - - - - - - 1,510,874,657.00
3 4 320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS K - 1,582,172,034.00 - 770,354,778.73 - - - - - 2,352,526,812.73
41 400.000.00 REVENUES K - - - - - - - - - -
42 410.000.00 SALES K - - - - - - - - - -
43 410.100.00 VEHICLE K - 8,969,000,000.00 8,969,000,000.00 896,900,000.00 - 8,969,000,000.00 - - - -
43 410.200.00 SPARE PART K - 19,646,800.00 19,646,800.00 402,000,000.00 - 19,646,800.00 - - - -
43 410.300.00 SALES DISCOUNT K 896,900,000.00 - - - 896,900,000.00 - - - - -
43 410.400.00 SALES RETURN K 402,000,000.00 - - - 402,000,000.00 - - - - -
42 420.000.00 SERVICES K - 11,030,000.00 11,030,000.00 - - 11,030,000.00 - - - -
51 500.000.00 COST OF GOOD SOLD D - - - - - - - - - -
52 510.000.00 COST OF GOOD SOLD D - - - 6,432,909,090.91 - - - - - -
53 510.100.00 COGS-VEHICLE D 6,432,909,090.91 - - 15,495,000.00 6,432,909,090.91 - - - - -
53 510.200.00 COGS-SPARE PART D 15,495,000.00 - - - 15,495,000.00 - - - - -
53 510.300.00 DISCOUNT D - 11,000,000.00 11,000,000.00 - - 11,000,000.00 - - - -
61 600.000.00 OPERATING EXPENSES D - - - - - - - - - -
62 610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE D - - - - - - - - - -
63 610.100.00 GENERAL EXPENSE D - - - - - - - - - -
64 610.100.10 SALARY AND ALLOWANCES D 405,500,000.00 - - 405,500,000.00 405,500,000.00 - - - - -
64 610.100.20 PROMOTION D 2,100,000.00 - - 2,100,000.00 2,100,000.00 - - - - -
64 610.100.30 TRANSPORTATION D 264,000.00 - - 264,000.00 264,000.00 - - - - -
64 610.100.40 ELECTRICITY D 3,906,650.00 - - 3,906,650.00 3,906,650.00 - - - - -
64 610.100.50 TELECOMUNICATION D 3,524,443.00 - - 3,524,443.00 3,524,443.00 - - - - -
64 610.100.60 INTERNET SERVICE PROVIDER D 750,000.00 - - 750,000.00 750,000.00 - - - - -
64 610.100.70 FUEL AND GAS D 300,000.00 - - 300,000.00 300,000.00 - - - - -
6 4 610.100.80 WORKSHOP SUPPLIES D 3,768,000.00 - - 3,768,000.00 3,768,000.00 - - - - -
6 4 610.100.90 OFFICE SUPPLIES D 218,400.00 - - 218,400.00 218,400.00 - - - - -
6 4 610.100.100 RENT D 4,000,000.00 - - 4,000,000.00 4,000,000.00 - - - - -
6 4 610100110 MAINTENANCE D 930,000.00 - - 930,000.00 930,000.00 - - - - -
6 4 610100120 CONSUMPTION D 8,450,000.00 - - 8,450,000.00 8,450,000.00 - - - - -
6 4 610100130 OTHERS D - - - - - - - - - -
6 3 610.600.00 ADMINISTRATIVE EXPENSE D - - - - - - - - - -
6 4 610.600.10 INSURANCE D - - - - - - - - - -
6 4 610.600.20 ADMINISTRATIVE D - - - - - - - - - -
6 4 610.600.30 DEPRECIATION OF BUILDING D 6,250,000.00 - - 6,250,000.00 6,250,000.00 - - - - -
6 4 610.600.40 DEPRECIATION OF FACILITIES D 356,666.67 - - 356,666.67 356,666.67 - - - - -
6 4 610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT D 5,337,908.33 - - 5,337,908.33 5,337,908.33 - - - - -
6 4 610.600.60 DEPRECIATION OF VEHICLE D 8,166,666.67 - - 8,166,666.67 8,166,666.67 - - - - -
6 4 610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE D 394,270.83 - - 394,270.83 394,270.83 - - - - -
6 4 610.600.80 RETRIBUTION D 250,000.00 - - 250,000.00 250,000.00 - - - - -
7 1 700.000.00 OTHER INCOME (CHARGES) D - - - - - - - - - -
7 2 710.000.00 OTHER INCOME (CHARGES) D - - - - - - - - - -
7 3 710.100.10 BANK CHARGES D 76,000.00 - - 76,000.00 76,000.00 - - - - -
7 3 710.100.20 INTEREST CHARGES D 40,000,000.00 - - 40,000,000.00 40,000,000.00 - - - - -
7 3 710.100.30 ARTICLE 4(2) D 416,855.29 - - 416,855.29 416,855.29 - - - - -
7 3 710.100.40 BAD DEBT EXPENSE D 142,346.00 - - 142,346.00 142,346.00 - - - - -
7 3 710.100.50 INTEREST INCOME K - 2,084,276.43 2,084,276.43 - 2,084,276.43 - - - -
7 3 710.100.60 OTHER INCOME K - - - - - - - - -
8 1 800.000.00 INCOME SUMMARY D - - - - - - - - -
8 2 810.000.00 INCOME SUMMARY D - - 9,012,761,076.43 9,012,761,076.43 - - - - - -
22,535,591,701.48 22,535,591,701.48 18,025,522,152.86 18,025,522,152.86 8,242,406,297.70 9,012,761,076.43 - - 14,293,185,403.78 14,293,185,403.78
770,354,778.73 - -
22,535,591,701.48 22,535,591,701.48 9,012,761,076.43 9,012,761,076.43 - - 14,293,185,403.78 14,293,185,403.78
OK OK OK OK OK
PT. BAHANA SAKTI
DATA PENYESUAIAN UNTUK JURNAL PENYESUAIAN
A. BANK RECONCILIANTION
DATE EXPLANATION GENERAL JOURNAL BANK STATEMENT
31/12/2007 SALDO AKHIR (ENDING) 3,618,795,013.00 4,900,552,434.14

Added: INTEREST INCOME 2,084,276.43 -
BANK CHARGES + RTGS (76,000.00) -
OUTSTANDNG CHEK - (1,650,000,000.00)
DEPOSIT IN TRANSIT - 891,000,000.00
Kesalahan penjumlahan - (526,166,000.00)
PPh Pasal (4) 2 (416,855.29) -
SALDO BANK YANG BENAR 3,620,386,434.14 3,615,386,434.14

ADJP :
710.100.50 INTEREST INCOME - 2,084,276.43
110.200.00 BANK BCA 2,084,276.43 492,855.29
710.100.30 PPH PASAL (4) 2 416,855.29 -
710.100.10 BANK CHARGES 76,000.00 -
2,577,131.72 2,577,131.72
PREPAID RENT :
1 ASURANSI GEDUNG UNTUK 1 TAHUN 20,976,655.00
1 MEI 2007 SD. 30 APRIL 2008
BEBAN ASURANSI / BULAN 1,748,054.00
2 BEBAN ASURANSI / 5 BULAN 8,740,272.92
3 BEBAN ASURANSIBULAN NOV &
3,496,109.00
DESEMBER 2007
31 December 2007 BEBAN ASURANSI 12,236,381.92
ASURANSI DIBAYAR DIMUKA UNTUK GEDUNG 8,740,272.92
ADJP :
610.600.10 INSURANCE BUILDING EXPENSE - -
110.800.10 PREPAID INSURANCE BUILDING - -
- -
CATATAN : TIDAK ADA JURNAL
B. SEWA LAHAN 12 BULAN (1 FEBRUARI 2007 SD. 31 JANUARI 2012) 240,000,000.00

JUMLAH BULAN = 5 TH 60
BEBAN SEWA 10 BULAN 40,000,000.00
BULAN 12 4,000,000.00
610.100.10 BEBAN SEWA LAHAN 4,000,000.00 -

110.800.10 SEWA LAHAN DIBAYAR DIMUKA - 4,000,000.00
4,000,000.00 4,000,000.00
C. PERLENGKAPAN BENGKEL (WORKSHOP SUPPLIES) 12,560,000.00

BEBAN PERLENGKAPAN BENGKEL 30% 3,768,000.00
YANG TERSISA 70% 8,792,000.00
610.100.80 BEBAN PERLENGKAPAN 3,768,000.00 -

110.900.20 PERLENGKAPAN BENGKEL - 3,768,000.00
3,768,000.00 3,768,000.00
C1. PERLENGKAPAN KANTOR (OFFICE SUPPLIES) 728,000.00
BEBAN PERLENGKAPAN KANTOR 30% 218,400.00
YANG TERSISA 70% 509,600.00
610.100.90 BEBAN PERLENGKAPAN KANTOR 218,400.00 -

110.900.10 PERLENGKAPAN KANTOR - 218,400.00
218,400.00 218,400.00
D. PENYUSUTAN AKTIVA TETAP
DEPRECIATION
610.600.30 BUILDING 6,250,000.00 12011030

610.600.40 FACILITIES 356,666.67 12012020
610.600.50 WORKSHOP EQUIPMENT 5,337,908.33 12013020
610.600.60 VEHICLE 8,166,666.67 12014020
610.600.70 OFFICE EQUIPMENT & FURNITURE 394,270.83 12015020
TOTAL DEPRECIATION FIXED ASSET 20,505,512.50
E. PENYISIHAN PIUTANG RAGU-RAGU (ALLOWANCE FOR DOUBTFUL ACCOUNT) 2,692,920,000.00

0.005%
Allowance for Doubtful Account 134,646.00
ADJP :
710.100.40 Bad Debt Expense 134,646.00 -
110.500.00 Allowance for Doubtful Account - 134,646.00
134,646.00 134,646.00
F. PERSEDIAAN BARANG DAGANGAN

1 VEHICLE LIFO PERPEKTUAL
2 SPAREPART LIFO FISIK
Yang sisesuaikan hanya persediaan sparepart (MI-SPAREPART), dengan perhitungan metode fisik (LIFO) sebagai berikut :
ID. Item Stok Amount
211 Disk Brake Saldo awal 17,500,000.00

Pembelian 25,375,000.00
HP. Penjualan 8,425,000.00
Persediaan akhir 34,450,000.00
212 Koil Saldo awal 6,300,000.00

Pembelian 6,560,000.00
213 Plat Kopling Saldo awal 5,040,000.00

Pembelian 3,200,000.00
Rekap MI-Sparepart :
Persediaan awal 28,840,000.00
Pembelian 35,135,000.00
ADJP :
510.100.00 COGS-Sparepart 28,840,000.00 -
110.600.20 MI-Sparepart - 28,840,000.00
510.100.00 COGS-Sparepart 35,135,000.00 -

110.600.20 MI-Sparepart - 35,135,000.00
510.100.00 COGS-Sparepart 48,480,000.00 -

110.600.20 MI-Sparepart - 48,480,000.00
G. SALARY & ALLOWANCE (Desember 2007) 197,500,000.00

Terdiri dari :
Gaji karyawan & Tunjangan 185,000,000.00
PPh Pasal 21 12,500,000.00
Pembayaran dilaksanakan pada bulan Januari 2008.
ADJP :
610.100.10 Salary & Allowance 197,500,000.00 -
210.200.10 Salary & Allowance - 185,000,000.00
210.300.10 Article 21 - 12,500,000.00
H. LISTRIK & TELEPON DIBAYAR BULAN JANUARI 2008, yang terdiri dari :
Listrik 3,906,650.00
Telepon 1,980,500.00
5,887,150.00
ADJP :
610.100.40 Electrical 3,906,650.00 -
610.100.50 Telecomunication 1,980,500.00 -
210.200.20 Electrical - 3,906,650.00
210.200.30 Telecomunication - 1,980,500.00
I. PPN MASUKAN DAN PPN KELUARAN (Ner-off-Nilai Bersih) ATAS PAJAK PERTAMBAHN NILAI (PPN)
Value added tax in 4,273,568,045.45

Value added tax out 4,635,677,680.00
PPN Kurang Bayar 362,109,634.55
ADJP :
210.300.60 Value added tax out 4,635,677,680.00 -
110.700.30 Value added tax in - 4,273,568,045.45
210.300.60 Value added tax out - 362,109,634.55
4,635,677,680.00 4,635,677,680.00
PT. BAHANA SAKTI
WORKSHEET
DESEMBER, 31 2007
NO. NAME SN TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT ACCOUNT D/K DEBET KREDIT DEBET KREDIT DEBET KREDIT
100.000.00 ASSETS D - - - - - -
110.000.00 CURRENT ASSETS D - - - - - -
110.100.00 PETTY CASH D 30,051,902 - - - 30,051,902 -
110.200.00 BANK BCA D 3,620,334,434 - - - 3,620,334,434 -
110.300.00 DEPOSIT D - - - - - -
110.400.00 ACCOUNT RECEIVABLE D 2,692,920,000 - - - 2,692,920,000 -
110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT K - 1,123,846 - - - 1,123,846
110.600.00 MERCHANDISE INVENTORY D - - - - - -
110.600.10 MI-VEHICLE D 4,039,636,364 - - - 4,039,636,364 -
110.600.20 MI-SPARE PART D 48,480,000 - - - 48,480,000 -
110.700.00 PREPAID TAX D - - - - - -
110.700.10 ARTICLE23 D 35,139,600 - - - 35,139,600 -
110.700.20 ARTICLE25 D 360,635,331 - - - 360,635,331 -
110.700.30 VALUE ADDED (TAX-IN) D - - - - - -
110.800.00 PREPAID EXPENSE D - - - - - -
110.800.10 INSURANCE D 8,740,273 - - - 8,740,273 -
110.800.20 RENT D 196,000,000 - - - 196,000,000 -
110.900.00 SUPPLIES D - - - - - -
110.900.10 OFFICE D 509,600 - - - 509,600 -
110.900.20 WORKSHOP D 8,792,500 - - - 8,792,500 -
120.000.00 FIXED ASSETS D - - - - - -
120.110.00 LAND AND BUILDING D - - - - - -
120.110.10 LAND D 600,000,000 - - - 600,000,000 -
120.110.20 BUILDING D 1,500,000,000 - - - 1,500,000,000 -
120.110.30 ACCUMULATED DEPRECIATION OF BUILDING K - 225,000,000 - - - 225,000,000
120.120.00 FACILITIES D - - - - - -
120.120.10 FACILITIES D 42,800,000 - - - 42,800,000 -
120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES K - 12,483,334 - - - 12,483,334
120.130.00 WORKSHOP EQUIPMENT D - - - - - -
120.130.10 WORKSHOP EQUIPMENT D 256,219,600 - - - 256,219,600 -
120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT K - 181,340,966 - - - 181,340,966
120.140.00 VEHICLE D - - - - - -
120.140.10 VEHICLE D 784,000,000 - - - 784,000,000 -
120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE K - 269,500,000 - - - 269,500,000
120.150.00 OFFICE EQUIPMENT AND FURNITURE D - - - - - -
120.150.10 OFFICE EQUIPMENT AND FURNITURE D 18,925,800 - - - 18,925,800 -
120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE K - 11,293,159 - - - 11,293,159
130.000.00 OTHER ASSETS D - - - - - -
130.110.00 OTHER ASSETS D - - - - - -
130.110.10 MEMBERSHIP D 50,000,000 - - - 50,000,000 -
200.000.00 LIABILITIES K - - - - - -
210.000.00 CURRENT LIABILITIES K - - - - - -
210.100.00 ACCOUNT PAYABLE K - 1,573,950,000 - - - 1,573,950,000
210.200.00 ACCRUED EXPENSES K - - - - - -
210.200.10 SALARY AND ALLOWANCES K - 393,000,000 - - - 393,000,000
210.200.20 ELECTRICITY K - 8,413,440 - - - 8,413,440
210.200.30 TELECOMUNICATION K - 4,069,555 - - - 4,069,555
210.300.00 TAXES PAYABLE K - - - - - -
210.300.10 ARTICLE 21 K - 12,500,000 - - - 12,500,000
210.300.20 ARTICLE 23 K - - - - - -
210.300.30 ARTICLE 25 K - - - - - -
210.300.40 ARTICLE 29 K - - - - - -
210.300.50 ARTICLE 4(2) K - - - - - -
210.300.60 VALUE ADDED TAX-OUT K - 362,109,635 - - - 362,109,635
220.000.00 LONG TERM LIABILITIES K - - - - - -
220.100.00 BANK PAYABLE K - 2,375,000,000 - - - 2,375,000,000
300.000.00 EQUITY K - - - - - -
310.000.00 CAPITAL K - - - - - -
310.100.00 CAPITAL STOCK K - - - - - -
310.100.10 ISSUED AND FULLY PAID K - 5,000,000,000 - - - 5,000,000,000
320.100.10 RETAINED EARNINGS PRIORY YEARS K - 1,510,874,657 - - - 1,510,874,657
320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS K - 1,582,172,034 - - - 1,582,172,034
400.000.00 REVENUES K - - - - - -
410.000.00 SALES K - - - - - -
410.100.00 VEHICLE K - 8,969,000,000 - 8,969,000,000 - -
410.200.00 SPARE PART K - 19,646,800 - 19,646,800 - -
410.300.00 SALES DISCOUNT K 896,900,000 - 896,900,000 - - -
410.400.00 SALES RETURN K 402,000,000 - 402,000,000 - - -
420.000.00 SERVICES K - 11,030,000 - 11,030,000 - -
510.100.00 COGS-VEHICLE D 6,432,909,091 - 6,432,909,091 - - -
510.200.00 COGS-SPARE PART D 15,495,000 - 15,495,000 - - -
510.300.00 DISCOUNT D - 11,000,000 - 11,000,000 - -
600.000.00 OPERATING EXPENSES D - - - - - -
610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE D - - - - - -
610.100.00 GENERAL EXPENSE D - - - - - -
610.100.10 SALARY AND ALLOWANCES D 405,500,000 - 405,500,000 - - -
610.100.20 PROMOTION D 2,100,000 - 2,100,000 - - -
610.100.30 TRANSPORTATION D 264,000 - 264,000 - - -
610.100.40 ELECTRICITY D 3,906,650 - 3,906,650 - - -
610.100.50 TELECOMUNICATION D 3,524,443 - 3,524,443 - - -
610.100.60 INTERNET SERVICE PROVIDER D 750,000 - 750,000 - - -
610.100.70 FUEL AND GAS D 300,000 - 300,000 - - -
610.100.80 WORKSHOP SUPPLIES D 3,768,000 - 3,768,000 - - -
610.100.90 OFFICE SUPPLIES D 218,400 - 218,400 - - -
610.100.100 RENT D 4,000,000 - 4,000,000 - - -
610100110 MAINTENANCE D 930,000 - 930,000 - - -
610100120 CONSUMPTION D 8,450,000 - 8,450,000 - - -
610100130 OTHERS D - - - - - -
610.600.00 ADMINISTRATIVE EXPENSE D - - - - - -
610.600.10 INSURANCE D - - - - - -
610.600.20 ADMINISTRATIVE D - - - - - -
610.600.30 DEPRECIATION OF BUILDING D 6,250,000 - 6,250,000 - - -
610.600.40 DEPRECIATION OF FACILITIES D 356,667 - 356,667 - - -
610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT D 5,337,908 - 5,337,908 - - -
610.600.60 DEPRECIATION OF VEHICLE D 8,166,667 - 8,166,667 - - -
610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE D 394,271 - 394,271 - - -
610.600.80 RETRIBUTION D 250,000 - 250,000 - - -
710.100.10 BANK CHARGES D 76,000 - 76,000 - - -
710.100.20 INTEREST CHARGES D 40,000,000 - 40,000,000 - - -
710.100.30 ARTICLE 4(2) D 416,855 - 416,855 - - -
710.100.40 BAD DEBT EXPENSE D 142,346 - 142,346 - - -
710.100.50 INTEREST INCOME K - 2,084,276 - 2,084,276 - -
710.100.60 OTHER INCOME K - - - - - -
800.000.00 INCOME SUMMARY D - - - - - -
810.000.00 INCOME SUMMARY D - - - - - -
22,535,591,701.48 22,535,591,701.48 8,242,406,297.70 9,012,761,076.43 14,293,185,404 13,522,830,625
LABA (RUGI) 770,354,778.73 770,354,779
22,535,591,701.48 22,535,591,701.48 9,012,761,076.43 9,012,761,076.43 14,293,185,404 14,293,185,404
OK OK CK OK
P.T. BAHANASAKTI
CLOSING ENTRIES
PERIODE DESEMBER TAHUN 2007
DATE EXPLANATION ACCOUNT TITLE ACCOUNT DEBET CREDIT
31/12/2007 Menutup perkiraan penjualan vehicle 410.100.00 VEHICLE 8,969,000,000.00 -
31/12/2007 Menutup perkiraan penjualan sparepart 410.200.00 SPARE PART 19,646,800.00 -
31/12/2007 Menutup perkiraan sales discount 410.300.00 SALES DISCOUNT - 896,900,000.00
31/12/2007 Menutup perkiraan sales return 410.400.00 SALES RETURN - 402,000,000.00
31/12/2007 Menutup perkiraan pendapatan service 420.000.00 SERVICES 11,030,000.00 -
31/12/2007 Menutup perkiraan ke income summary 810.000.00 INCOME SUMMARY 1,298,900,000.00 8,999,676,800.00
31/12/2007 Menutup perkiraan cogs-vehicle 510.100.00 COGS-VEHICLE - 6,432,909,090.91
31/12/2007 Menutup perkiraan cogs-sparepart 510.200.00 COGS-SPARE PART - 15,495,000.00
31/12/2007 Menutup perkiraan discount 510.300.00 DISCOUNT 11,000,000.00 -
31/12/2007 Menutup perkiraan ke income summary 810.000.00 INCOME SUMMARY 6,448,404,090.91 11,000,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.10 SALARY AND ALLOWANCES - 405,500,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.20 PROMOTION - 2,100,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.30 TRANSPORTATION - 264,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.40 ELECTRICITY - 3,906,650.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.50 TELECOMUNICATION - 3,524,443.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.60 INTERNET SERVICE PROVIDER - 750,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.70 FUEL AND GAS - 300,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.80 WORKSHOP SUPPLIES - 3,768,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.100.90 OFFICE SUPPLIES - 218,400.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610,100,100 RENT - 4,000,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610,100,110 MAINTENANCE - 930,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610,100,120 CONSUMPTION - 8,450,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610,100,130 OTHERS - -
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.00 ADMINISTRATIVE EXPENSE - -
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.10 INSURANCE - -
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.20 ADMINISTRATIVE - -
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.30 DEPRECIATION OF BUILDING - 6,250,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.40 DEPRECIATION OF FACILITIES - 356,666.67
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT - 5,337,908.33
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.60 DEPRECIATION OF VEHICLE - 8,166,666.67
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE - 394,270.83
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 610.600.80 RETRIBUTION - 250,000.00
31/12/2007 Menutup perkiraan beban operasional ke Income Statement 810.000.00 INCOME SUMMARY 454,467,005.50 -
31/12/2007 Menutup perkiraan bank charges 710.100.10 BANK CHARGES - 76,000.00
31/12/2007 Menutup perkiraan interest charges 710.100.20 INTEREST CHARGES - 40,000,000.00
31/12/2007 Menutup perkiraan article 4(2) 710.100.30 ARTICLE 4(2) - 416,855.29
31/12/2007 Menutup perkiraan bad debt expense 710.100.40 BAD DEBT EXPENSE - 142,346.00
31/12/2007 Menutup perkiraan interest income 710.100.50 INTEREST INCOME 2,084,276.43 -
31/12/2007 Menutup perkiraan other income 710.100.60 OTHER INCOME - -
31/12/2007 Menutup perkiraan other income + other expense 810.000.00 INCOME SUMMARY 40,635,201.29 2,084,276.43
31/12/2007 Menutup perkiraan laba bersih ke laba ditahan 810.000.00 INCOME SUMMARY 770,354,778.73 -
31/12/2007 Menutup perkiraan laba bersih ke laba ditahan 320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS - 770,354,778.73
JUMLAH 18,025,522,152.86 18,025,522,152.86
PT. BAHANA SAKTI
INCOME STATEMENT
DESEMBER, 31 2007
DEBET CREDIT
4 1 400.000.00 REVENUES - -
4 2 410.000.00 SALES - -
4 3 410.100.00 VEHICLE - 8,969,000,000.00
4 3 410.200.00 SPARE PART - 19,646,800.00
4 3 410.300.00 SALES DISCOUNT - (896,900,000.00)
4 3 410.400.00 SALES RETURN - (402,000,000.00)
4 2 420.000.00 SERVICES - 11,030,000.00
7,700,776,800.00
5 1 500.000.00 COST OF GOOD SOLD - -
5 2 510.000.00 COST OF GOOD SOLD - -
5 3 510.100.00 COGS-VEHICLE - (6,432,909,090.91)
5 3 510.200.00 COGS-SPARE PART - (15,495,000.00)
5 3 510.300.00 DISCOUNT - 11,000,000.00
(6,437,404,090.91)
1,263,372,709.09
6 1 600.000.00 OPERATING EXPENSES - -
6 2 610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE - -
6 3 610.100.00 GENERAL EXPENSE - -
6 4 610.100.10 SALARY AND ALLOWANCES 405,500,000.00 -
6 4 610.100.20 PROMOTION 2,100,000.00 -
6 4 610.100.30 TRANSPORTATION 264,000.00 -
6 4 610.100.40 ELECTRICITY 3,906,650.00 -
6 4 610.100.50 TELECOMUNICATION 3,524,443.00 -
6 4 610.100.60 INTERNET SERVICE PROVIDER 750,000.00 -
6 4 610.100.70 FUEL AND GAS 300,000.00 -
6 4 610.100.80 WORKSHOP SUPPLIES 3,768,000.00 -
6 4 610.100.90 OFFICE SUPPLIES 218,400.00 -
6 4 610.100.100 RENT 4,000,000.00 -
6 4 610100110 MAINTENANCE 930,000.00 -
6 4 610100120 CONSUMPTION 8,450,000.00 -
6 4 610100130 OTHERS - -
6 3 610.600.00 ADMINISTRATIVE EXPENSE - -
6 4 610.600.10 INSURANCE - -
6 4 610.600.20 ADMINISTRATIVE - -
6 4 610.600.30 DEPRECIATION OF BUILDING 6,250,000.00 -
6 4 610.600.40 DEPRECIATION OF FACILITIES 356,666.67 -
6 4 610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT 5,337,908.33 -
6 4 610.600.60 DEPRECIATION OF VEHICLE 8,166,666.67 -
6 4 610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE 394,270.83 -
6 4 610.600.80 RETRIBUTION 250,000.00 -
Total Operating Expenses 454,467,005.50
808,905,703.59
7 1 700.000.00 OTHER INCOME (CHARGES) - -
7 2 710.000.00 OTHER INCOME (CHARGES) - -
7 3 710.100.10 BANK CHARGES - (76,000.00)
7 3 710.100.20 INTEREST CHARGES - (40,000,000.00)
7 3 710.100.30 ARTICLE 4(2) - (416,855.29)
7 3 710.100.40 BAD DEBT EXPENSE - (142,346.00)
7 3 710.100.50 INTEREST INCOME - 2,084,276.43
7 3 710.100.60 OTHER INCOME - -
8 1 800.000.00 INCOME SUMMARY - -
8 2 810.000.00 INCOME SUMMARY - -
Net Income (38,550,924.86)
770,354,778.73
PT. BAHANA SAKTI
BALANCE SHEET
DESEMBER, 31 2007
DEBET CREDIT
1 1 100.000.00 ASSETS - -
1 2 110.000.00 CURRENT ASSETS - -
1 3 110.100.00 PETTY CASH 30,051,902.00 -
1 3 110.200.00 BANK BCA 3,620,334,434.14 -
1 3 110.300.00 DEPOSIT - -
1 3 110.400.00 ACCOUNT RECEIVABLE 2,692,920,000.00 -
1 3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT (1,123,846.00) -
1 3 110.600.00 MERCHANDISE INVENTORY - -
1 4 110.600.10 MI-VEHICLE 4,039,636,363.64 -
1 4 110.600.20 MI-SPARE PART 48,480,000.00 -
1 3 110.700.00 PREPAID TAX - -
1 4 110.700.10 ARTICLE23 35,139,600.00 -
1 4 110.700.20 ARTICLE25 360,635,331.00 -
1 4 110.700.30 VALUE ADDED (TAX-IN) - -
1 3 110.800.00 PREPAID EXPENSE - -
1 4 110.800.10 INSURANCE 8,740,273.00 -
1 4 110.800.20 RENT 196,000,000.00 -
1 3 110.900.00 SUPPLIES - -
1 4 110.900.10 OFFICE 509,600.00 -
1 4 110.900.20 WORKSHOP 8,792,500.00 -
1 2 120.000.00 FIXED ASSETS - -
1 3 120.110.00 LAND AND BUILDING - -
1 4 120.110.10 LAND 600,000,000.00 -
1 4 120.110.20 BUILDING 1,500,000,000.00 -
1 4 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING (225,000,000.00) -
1 3 120.120.00 FACILITIES - -
1 4 120.120.10 FACILITIES 42,800,000.00 -
1 4 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES (12,483,333.67) -
1 3 120.130.00 WORKSHOP EQUIPMENT - -
1 4 120.130.10 WORKSHOP EQUIPMENT 256,219,600.00 -
1 4 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT (181,340,966.33) -
1 3 120.140.00 VEHICLE - -
1 4 120.140.10 VEHICLE 784,000,000.00 -
1 4 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE (269,499,999.67) -
1 3 120.150.00 OFFICE EQUIPMENT AND FURNITURE - -
1 4 120.150.10 OFFICE EQUIPMENT AND FURNITURE 18,925,800.00 -
1 4 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE (11,293,158.83) -
1 2 130.000.00 OTHER ASSETS - -
1 3 130.110.00 OTHER ASSETS - -
1 4 130.110.10 MEMBERSHIP 50,000,000.00 -
2 1 200.000.00 LIABILITIES - -
2 2 210.000.00 CURRENT LIABILITIES - -
2 3 210.100.00 ACCOUNT PAYABLE - 1,573,950,000.00
2 3 210.200.00 ACCRUED EXPENSES - -
2 4 210.200.10 SALARY AND ALLOWANCES - 393,000,000.00
2 4 210.200.20 ELECTRICITY - 8,413,440.00
2 4 210.200.30 TELECOMUNICATION - 4,069,555.00
2 3 210.300.00 TAXES PAYABLE - -
2 4 210.300.10 ARTICLE 21 - 12,500,000.00
2 4 210.300.20 ARTICLE 23 - -
2 4 210.300.30 ARTICLE 25 - -
2 4 210.300.40 ARTICLE 29 - -
2 4 210.300.50 ARTICLE 4(2) - -
2 4 210.300.60 VALUE ADDED TAX-OUT - 362,109,634.55
2 2 220.000.00 LONG TERM LIABILITIES - -
2 3 220.100.00 BANK PAYABLE - 2,375,000,000.00
3 1 300.000.00 EQUITY - -
3 2 310.000.00 CAPITAL - -
3 3 310.100.00 CAPITAL STOCK - -
3 4 310.100.10 ISSUED AND FULLY PAID - 5,000,000,000.00
3 2 320.000.00 RETAINED EARNINGS - -
3 3 320.100.00 RETAINED EARNINGS - 770,354,778.73
3 4 320.100.10 RETAINED EARNINGS PRIORY YEARS - 1,510,874,657.00
3 4 320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS - 1,582,172,034.00
13,592,444,099.28 13,592,444,099.28
PT. BAHANA SAKTI
NERACA AFTER CLOSING ENTRIES
DESEMBER, 31 2007
BALANCE SHEET
DEBET CREDIT
1 1 100.000.00 ASSETS - -
1 2 110.000.00 CURRENT ASSETS - -
1 3 110.100.00 PETTY CASH 30,051,902.00 -
1 3 110.200.00 BANK BCA 3,620,334,434.14 -
1 3 110.300.00 DEPOSIT - -
1 3 110.400.00 ACCOUNT RECEIVABLE 2,692,920,000.00 -
1 3 110.500.00 ALLOWANCE FOR DOUBTFUL ACCOUNT - 1,123,846.00
1 3 110.600.00 MERCHANDISE INVENTORY - -
1 4 110.600.10 MI-VEHICLE 4,039,636,363.64 -
1 4 110.600.20 MI-SPARE PART 48,480,000.00 -
1 3 110.700.00 PREPAID TAX - -
1 4 110.700.10 ARTICLE23 35,139,600.00 -
1 4 110.700.20 ARTICLE25 360,635,331.00 -
1 4 110.700.30 VALUE ADDED (TAX-IN) - -
1 3 110.800.00 PREPAID EXPENSE - -
1 4 110.800.10 INSURANCE 8,740,273.00 -
1 4 110.800.20 RENT 196,000,000.00 -
1 3 110.900.00 SUPPLIES - -
1 4 110.900.10 OFFICE 509,600.00 -
1 4 110.900.20 WORKSHOP 8,792,500.00 -
1 2 120.000.00 FIXED ASSETS - -
1 3 120.110.00 LAND AND BUILDING - -
1 4 120.110.10 LAND 600,000,000.00 -
1 4 120.110.20 BUILDING 1,500,000,000.00 -
1 4 120.110.30 ACCUMULATED DEPRECIATION OF BUILDING - 225,000,000.00
1 3 120.120.00 FACILITIES - -
1 4 120.120.10 FACILITIES 42,800,000.00 -
1 4 120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES - 12,483,333.67
1 3 120.130.00 WORKSHOP EQUIPMENT - -
1 4 120.130.10 WORKSHOP EQUIPMENT 256,219,600.00 -
1 4 120.130.20 ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT - 181,340,966.33
1 3 120.140.00 VEHICLE - -
1 4 120.140.10 VEHICLE 784,000,000.00 -
1 4 120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE - 269,499,999.67
1 3 120.150.00 OFFICE EQUIPMENT AND FURNITURE - -
1 4 120.150.10 OFFICE EQUIPMENT AND FURNITURE 18,925,800.00 -
1 4 120.150.20 ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE - 11,293,158.83
1 2 130.000.00 OTHER ASSETS - -
1 3 130.110.00 OTHER ASSETS - -
1 4 130.110.10 MEMBERSHIP 50,000,000.00 -
2 1 200.000.00 LIABILITIES - -
2 2 210.000.00 CURRENT LIABILITIES - -
2 3 210.100.00 ACCOUNT PAYABLE - 1,573,950,000.00
2 3 210.200.00 ACCRUED EXPENSES - -
2 4 210.200.10 SALARY AND ALLOWANCES - 393,000,000.00
2 4 210.200.20 ELECTRICITY - 8,413,440.00
2 4 210.200.30 TELECOMUNICATION - 4,069,555.00
2 3 210.300.00 TAXES PAYABLE - -
2 4 210.300.10 ARTICLE 21 - 12,500,000.00
2 4 210.300.20 ARTICLE 23 - -
2 4 210.300.30 ARTICLE 25 - -
2 4 210.300.40 ARTICLE 29 - -
2 4 210.300.50 ARTICLE 4(2) - -
2 4 210.300.60 VALUE ADDED TAX-OUT - 362,109,634.55
2 2 220.000.00 LONG TERM LIABILITIES - -
2 3 220.100.00 BANK PAYABLE - 2,375,000,000.00
3 1 300.000.00 EQUITY - -
3 2 310.000.00 CAPITAL - -
3 3 310.100.00 CAPITAL STOCK - -
3 4 310.100.10 ISSUED AND FULLY PAID - 5,000,000,000.00
3 4 320.100.10 RETAINED EARNINGS PRIORY YEARS - 1,510,874,657.00
3 4 320.100.20 RENTAINED EARNINGS CURRENT YEAR PROFIT AND LOSS - 2,352,526,812.73
14,293,185,403.78 14,293,185,403.78

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LABORATORIUM AKUNTANSI

PERUSAHAAN DAGANG DAN JASA

POLITEKNIK INFORMATIKA NASIONAL

1 100.000.00 ASSETS AKTIVA

Schedule of Account Receivable per, November 30 2007

NO Descripton Term Inv no Date Inv Total

Schedule of Account Payable per, November 30 2007

NO Descripton Term Inv no Date Inv Total

LEVEL KODE PERKIRAAN KETERANGAN PERKIRAAN NR/LR D/K SALDO AWAL

P.T. BAHANA SAKTI

SJ-007 420.000.00 Services - 250,000.00

JUMLAH 34,390,878,279.13 34,390,878,279.13

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 25,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 1,251,752,478.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 1,963,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 981,500.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 6,428,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 28,840,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 34,704,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 360,635,331.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 3,865,600,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 8,740,273.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 200,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 728,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 12,560,500.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 600,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 1,500,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 218,750,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 42,800,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 12,126,667.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 50,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 1,552,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 208,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 4,506,790.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 2,089,055.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 104,000,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL 1,170,000.00

Refr. Date Explanation Ref. Kode Account Debet Kredit

SALDO MUTASI AWAL -