Kunci Dan Soal Lks Cilacap 2013

JURNAL BUKU BESAR LAPORAN KEUANGAN
1.1 SALES ADJUSMENT

NS-NOV'
NERACA SALDO
REKAP JURNAL
BUKU BESAR
WORKSHEET
1.2 CASH IN INCOME STATEMENT
CHANGE EQUITY
CALK 1.3 BUY

BALANCE SHEET
KARTU PIUTANG CASH FLOW STATEMENT
1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY
KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING
BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
PT CILACAP BAHARI
Trial Balance November,30, 2012
No November 30, 2012 December 31, 2011
Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 9,500,000
11101 Cash In Bank 97,691,920 132,247,500
11102 Marketable Equity Securities (MES) 105,000,000 46,600,000
11103 Account Receivable 27,500,000 67,500,000
11104 Allowances for Bad Debts 3,375,000 3,375,000
11105 Merchandise Inventory 233,000,000 125,000,000
11106 Office Supplies 40,000,000 65,000,000
11107 Value Added Taxes - In 15,350,000 18,500,000
11108 Prepaid Income Taxes 10,000,000 -
11109 Prepaid Rent 133,500,000 37,500,000
11110 Prepaid Expense
12100 Investment 210,000,000 210,000,000
13100 Land 600,000,000 350,000,000
13101 Vehicles 520,000,000 520,000,000
13102 Accumulated Depreciation - Vehicles 131,250,000 131,250,000
13103 Equipment 380,000,000 270,000,000
13104 Accumulated Depreciation - Equipment 158,437,500 158,437,500
21100 Account Payable 22,000,000 200,000,000
21101 Telephone & water Payable 925,000
21102 Value Added Taxes - Out 16,000,000 13,000,000
21103 Income Tax Payable 750,000 1,335,000
21104 SMEA BANK - Short Term 14,200,000 117,600,000
22101 SMEA BANK Loan - Long Term 175,925,000 175,925,000
31000 Cammond Stock 700,000,000 500,000,000
31001 Additional Paid In capital 370,000,000 250,000,000
31002 Retained Earning 300,000,000 300,000,000
31003 Devidend 140,000,000
31004 Income Summary
41000 Sales 2,444,582,500
41001 Sales discount 33,365,000
41002 Sales Returns 50,000,000
42100 Sales Service 732,000,000
51000 Cost of sales 1,856,750,000
61100 Wages & Salaries Expense (Sales) 250,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles
61400 Advertising Expense 12,935,000
61500 Rent Expense
62100 Wages & Salaries Expense (Administrative) 125,000,000
62200 Electricity Expense 4,400,000
62300 Water & Telephone Expense 45,000,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense 68,000,000
81000 Interest Revenue 18,800,000
81001 Gain on Sales Plant Assets
81002 Devidend Revenue
81003 Gain on Sales Marketable Equity Securities 35,000,000
91000 Bank Charges 25,000,000
91001 Interest Expense 61,600,000
91002 Company Income Tax/Income Taxes Expen 808,080
5,122,320,000 5,122,320,000 1,851,847,500 1,851,847,500
BKK No. : 01/BKK/XII/2012
Tanggal : 02 Desember 2012
BUKTI KAS KELUAR
Dibayarkan kepada : PT SEPEDA INDAH
Jumlah Dibayar : #Dua puluh satu Juta Enam ratus ribu

rupiah#
Keterangan : Pembayaran utang kepada PT SEPEDA INDAH atas transaksi tanggal
27 Nopember 2012
Utang Rp 22,000,000.00
Potongan Rp (400,000)
Rp 21,600,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan,
NUGH YULI
(ADE NUGROHO) (OKTAVIANUS YULIARTA)
BKM No. : 01/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : TOKO SARI NUSAWUNGU
Jumlah Diterima : # Dua puluh tujuh juta Rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

tertanggal 28 Nopember 2012. Termin 2/10, n/30
Piutang Rp 27,500,000
Rp 27,000,000.00
NUGH YULI
No. Faktur : 75/FJ/XII/2012

Termin : 2/10, n/30
Kepada : Toko ERIRIZKI

Jl RayaCilacap-Majalengka KM 25
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 SEPEDA FIXIE 20 unit Rp 2,500,000.00 Rp 50,000,000.00
2 SEPEDA POLIGON 10 unit Rp 3,000,000.00 Rp 30,000,000.00
Total Penjualan Rp 80,000,000.00
Direktur Pemasaran Direktur Akuntansi Uang Muka Rp -
PPN 10% Rp 8,000,000.00
HNAS YULI Piutang Dagang Rp 88,000,000.00
MH NASOKA (OKTAVIANUS YULIARTA)
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur Pajak Standar
No. 010.000-09.00000075
PT SEPEDA INDAH
PT RAYA PURWOKERTO CILACAP KM 6Cilacap No. Faktur : 12/AY/XII/2012
Kepada : PT CILACAP BAHARI Termin : 2/10, n/30
Jl Budi Utomo No 10Cilacap
FAKTUR PENJUALAN
Direktur Pemasaran Direktur Keuangan, Uang Muka Rp -
PPN 10% Rp 7,100,000.00
SKR DONA Piutang Dagang Rp 78,100,000.00
( SEKAR, SE., MBA. ) (ALDONA KURNIA, SE, Akt)
No. 010.000-09.00000012
Bukti Memorial : 01/BM/XII/2012
Tanggal : ###
: Berdasarkan nota retur no. 014/RET/JE/XII/2012, mohon dikirim

kembali barang dagangan yang dibeli dari PT SEPEDA INDAH
pada tanggal 5 Desember 2012. Adapun perhitungan harga barang sbb
5 SEPEDA FIXIE @ 1,800,000 Rp 9,000,000
PPN 10% Rp 900,000
TOTAL Rp 9,900,000
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
NUGH YULI
NUGH YULI

BUKTI KAS KELUAR
Dibayarkan kepada : Kantor Kas Negara
Jumlah Dibayar : #Dua Juta Empat Ratus ribu rupiah#
Keterangan : Pembayaran Pajak Masa Nopember 2012, dengan rincian sbb:

Uang Muka PPH Pasal 25 Rp 1,000,000
PPH Pasal 21 Rp 750,000
PPN Keluaran Rp 16,000,000
PPN Masukan Rp (15,350,000)
Rp 2,400,000
NUGH YULI

Termin : 2/10, n/30
Kepada : TOKO SARI NUSAWUNGU

Jl Smekon No 23
FAKTUR PENJUALAN
PPN 10% Rp 14,000,000.00
No. 010.000-09.00000076

BUKTI KAS KELUAR
Dibayarkan kepada : Toko Nurlaela
Jumlah Dibayar : #Dua Juta lima ratus ribu rupiah#
Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

3 Tinta Toner @Rp675.000 Rp 2,025,000
Kertas Kuarto A 4 70 gram 5 Rim @ Rp30.000 Rp 150,000
Kertas Folio F 4 70 gram 5 Rim @ Rp35.000 Rp 175,000
Kompenen Televisi Rp 150,000
Rp 2,500,000
NUGH YULI
BKM No. : 02/BKM/12/2012
BUKTI KAS MASUK
Diterima Dari : Toko Eririzki
Jumlah Diterima : # Empat puluh sembilan juta rupiah#
Keterangan : Penerimaan sebagian piutang dari Toko Eririzki (Neto setelah

dikurangi potongan)
Piutang Rp 50,000,000
Potongan Rp 1,000,000
Rp 49,000,000
NUGH YULI

BUKTI KAS KELUAR
Jumlah Dibayar : #Enam puluh enam Juta sembilan ratus

enam puluh ribu rupiah#
Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2012
Utang Rp 68,200,000
Potongan Rp (1,240,000)
Rp 66,960,000
NUGH YULI
BKM No. : 03/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : Toko Eririzki
Jumlah Diterima : # Tiga Puluh Tujuh juta Empat ratus ribu

rupiah#
Keterangan : Pelunasan Piutang dari sisa pinjaman Toko Eririzki
Sisa pinjaman Rp 38,000,000

Rp 37,400,000
NUGH YULI
PT SEPEDA INDAH

FAKTUR PENJUALAN
PPN 10% Rp 9,800,000.00
No. 010.000-09.00000019
BKM No. : 04/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : Kasir Penjualan Tunai
# Dua ratus empat juta delapan ratus

Jumlah Diterima : dua puluh ribu rupiah#
Keterangan : Penjualan Tunai 1 minggu dengan rincian sbb:

40 SEPEDA FIXIE Rp 2,500,000.00 Rp 100,000,000
30 SEPEDA POLIGON Rp 3,000,000.00 Rp 90,000,000
Jumlah Rp 190,000,000
Penjualan Bersih Rp 186,200,000
PPN Rp 18,620,000
Rp 204,820,000
No. 010.000-09.00000077
NUGH YULI

BUKTI KAS KELUAR
Dibayarkan kepada : Smea Bank
Jumlah Dibayar :
#Lima belas Juta rupiah#
Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut

Pokok Pinjaman Rp 14,200,000
Bunga Pinjaman Rp 800,000
Rp 15,000,000
NUGH YULI

Termin : 2/10, n/30
Kepada : TOKO HERRY NELLA

Jl Nusakambangan No 12 Cilacap
FAKTUR PENJUALAN
PPN 10% Rp 2,750,000.00
No. 010.000-09.00000078
BKM No. : 05/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : TOKO SARI NUSAWUNGU
Jumlah Diterima : # Seratus lima puluh satu juta dua ratus

ribu rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan Kredit tanggal 10
Desember tahun 2012.
Jumlah Piutang Rp 154,000,000
Rp 151,200,000
NUGH YULI
Bukti Memorial : 02/BM/XII/2012
Tanggal : ###
: Berdasarkan nota retur no. 014/RET/JE/XII/2012, mohon diterima

kembali barang dagangan yang dijual kepada Toko Herry Nela
pada tanggal 18 Desember 2012. Adapun perhitungan harga barang sbb
1 SEPEDA FIXIE @ Rp2,500,000 Rp 2,500,000
PPN 10% Rp 250,000
TOTAL Rp 2,750,000
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
NUGH YULI

BUKTI KAS KELUAR
Jumlah Dibayar :
#Seratus Lima juta Delapan empat
puluh ribu rupiah#
Keterangan : Pembayaran Utang atas transaksi tanggal 16 Desember 2012

dengan rincian sebagai berikut:
Jumpah utang Rp 107,800,000
Rp 105,840,000
NUGH YULI
PT SEPEDA INDAH

FAKTUR PENJUALAN
PPN 10% Rp 17,415,000.00
No. 010.000-09.00000035

Termin : 2/10, n/30
Kepada : TOKO SARI NUSAWUNGU

Jl Smekon No 23 Cilacap
FAKTUR PENJUALAN
PPN 10% Rp 12,250,000.00
No. 010.000-09.00000079

BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan
Jumlah Dibayar :
#Lima puluh dua juta lima ratus ribu
rupiah#
Keterangan : Pembayaran Gaji Karyawan Bulan Desember 2012 dengan rincian

sebagai berikut:
Gaji & Upah Pemasaran Rp 45,000,000
Gaji & upah Administrasi Umum Rp 15,000,000
PPH Pasal 21 yang dipungut Rp (7,500,000)
Rp 52,500,000
NUGH YULI
BKM No. : 06/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : Faelasufah
Jumlah Diterima : # Seratus juta rupiah#
Keterangan : Penjualan Grand Extra tahun pembuatan 2006

(Lihat penjelasan atas laporan Keuangan dan Daftar Aset Tetap)
Rp 100,000,000
NUGH YULI

BUKTI KAS KELUAR

Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar :
#Tiga juta Empat ratus lima puluh ribu
rupiah#
Keterangan : Pengisian Kembali Dana Kas Kecil bulan Desember 2012 dengan rincian:
Pembelian Pulsa Listrik Rp 900,000
Pembayaran Telepon dan Air Minum bulan Nopember Rp 900,000
Pemasangan Iklan Radar Cilacap Rp 750,000
Perjalanan Dinas Salesmen Rp 900,000
Rp 3,450,000
NUGH YULI
BKM No. : 07/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : PT MAR BUD
Jumlah Diterima : # Dua Puluh Lima juta Lima ratus ribu

rupiah#
Keterangan : Penerimaan Deviden atas penyertaan saham PT MAR BUD
sebesar Rp750 per lembar. Dipotong PPH pasal 23 dengan
dengan tarip 15 %
Rp 25,500,000
NUGH YULI
BKM No. : 08/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : Toko Herry Nela
Jumlah Diterima : # Dua puluh Tujuh rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan Kredit tanggal 18

Desember tahun 2012.
Jumlah Piutang Rp 27,500,000
Rp 27,000,000
NUGH YULI
BKM No. : 09/BKM/12/2012

BUKTI KAS MASUK
Diterima Dari : PT PEFINDO JAYA
# Seratus Enam juta Delapan Ratus

Tigabelas ribu delapan puluh rupiah#
# Seratus Enam juta Delapan Ratus
Jumlah Diterima : Tigabelas ribu delapan puluh rupiah#
Keterangan : Penjualan 900 lembar saham PT SMEAKON BERSINAR dengan kurs

120% dan biaya penjualan 1%. Berdasarkan Pasal 1 ayat (2)
Nomor 14 tahun 1997, besarnya PPH 0,1% atas netto nilai transaksi
dan bersifat final
Rp 106,813,080
NUGH YULI
108,000,000
(1,080,000)
106,920,000
(106,920)
106,813,080
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BRI Cabang Cilacap per 30 Nopember 2012.
2 Marketable Equity Securities

Merupakan Investasi Saham pada PT SMEAKOM BERSINAR (Trading) dengan nilai nominal Rp100.000 . per lembar
saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2012 sebanyak 1.000 lembar dengan kurs 105%
3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2012, dengan rincian sebagai berikut:
Toko Sari Nusawungu 27,500,000 Tanggal 28 Nopember 2012, Termin 2/10 n/30
4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2012, dengan rincian sebagai
berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a Sepeda Fixie 60 Rp 1,800,000 Rp 108,000,000
b Sepeda Poligon 50 Rp 2,500,000 Rp 125,000,000
Jumlah Rp 233,000,000
5 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2012.
6 Prepaid Income Tax

Merupakan Uang Muka PPh pasal 25 masa januari sampai nopember 2012.
7 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa januari - Mei 2012 37,500,000
Sewa Juni 2012 - Mei 2013 96,000,000
Jumlah saldo sewa dibayar di muka 133,500,000
8 Investment
Investasi Saham PT MAR BUD 40.000 lembar @ Rp5.000 dibeli tahun 2011 (10%) Rp 210,000,000
Kurs 105%
9 Accounts Payable
PT SEPEDA INDAH 22,000,000 Tanggal 27 Nopember 2012, Termin 2/10 n/30
10 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2012.
11 SMEA BANK Loan

Annuited
year Month Balance
Total Interest Principles
2011 Desember 62,400,000 117,600,000
12 2012 Januari 15,000,000 9,600,000 5,400,000 112,200,000
11 Februari 15,000,000 8,800,000 6,200,000 106,000,000
10 Maret 15,000,000 8,000,000 7,000,000 99,000,000
9 April 15,000,000 7,200,000 7,800,000 91,200,000
8 Mei 15,000,000 6,400,000 8,600,000 82,600,000
7 juni 15,000,000 5,600,000 9,400,000 73,200,000
6 Juli 15,000,000 4,800,000 10,200,000 63,000,000
5 Agustus 15,000,000 4,000,000 11,000,000 52,000,000
4 September 15,000,000 3,200,000 11,800,000 40,200,000
3 Oktober 15,000,000 2,400,000 12,600,000 27,600,000
2 Nopember 15,000,000 1,600,000 13,400,000 14,200,000
1 Desember 15,000,000 800,000 14,200,000 -
180,000,000 62,400,000 117,600,000
61,600,000.00
12 Ekuitas
Saham yang beredar tahun 2011 berjumlah 50.000 dengan nilai nominal,@Rp10.000 harga jual Rp15.000 per lembar
Pada bulan Juni 2012 diterbitkan saham biasa sebanyak 20.000 lembar nilai nominal @Rp10.000 harga jual Rp16.000
PT CILACAP BAHARI
DAFTAR ASET TETAP
TAHUN 2012
Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap Nilai Residu tarif
Perolehan Penghentian So.31.12.2011 Debit Kredit So.31.12.2012 So.31.12.2011 Debit
Land
1 Land 27-Jan-06 0 0 0% 400,000,000 400,000,000
2 Land 28-Oct-12 - 0 0% 200,000,000 200,000,000
Jumlah 400,000,000 200,000,000 - 600,000,000 - -
Vehicles
1 Grand Marx 1-Apr-09 5,000,000 12.50% 165,000,000 165,000,000 55,000,000
2 Toyota Grand Extra 20 1-Jul-09 24-Dec-12 6,000,000 12.50% 150,000,000 150,000,000 - 45,000,000 63,000,000
3 Toyota Rush 1-Oct-10 5,000,000 12.50% 205,000,000 205,000,000 31,250,000
Jumlah 520,000,000 - 150,000,000 370,000,000 131,250,000 63,000,000
Equipment
1 Komputer 1-Apr-09 5,000,000 25% 90,000,000 90,000,000 58,437,500
2 Furniture 1-Jul-09 5,000,000 25% 75,000,000 75,000,000 43,750,000
3 Mesin kantor 1-Oct-09 5,000,000 25.0% 105,000,000 105,000,000 56,250,000
4 Komputer 1-Oct-12 10,000,000 25.0% - 110,000,000 110,000,000 -
Jumlah 270,000,000 110,000,000 - 380,000,000 158,437,500 -
Total 1,190,000,000 310,000,000 150,000,000 1,350,000,000 289,687,500 63,000,000

PT CILACAP BAHARI
DAFTAR ASET TETAP
PER 31 DESEMBER TAHUN 2012 SEBELUM PENYESUAIAN
Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi

No Jennis Aktiva tetap Nilai Residu tarif (%)
Perolehan Penghentian So.31.12.2011 Debit Kredit So.31.12.2012 So.31.12.2011 Debit
Land
1 Land 27-Jan-06 0 0 0 350,000,000 350,000,000
2 Land 28-May-12 - 0 0 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - -
Vehicles
1 Grand Marx 1-Apr-09 5,000,000 12.5% 165,000,000 165,000,000 55,000,000
2 Toyota Grand Extra 20 1-Jul-09 24-Dec-12 6,000,000 12.5% 150,000,000 150,000,000 - 45,000,000 63,000,000
3 Toyota Rush 1-Oct-10 5,000,000 12.5% 205,000,000 205,000,000 31,250,000
Jumlah 520,000,000 - 150,000,000 370,000,000 131,250,000 63,000,000
Equipment
1 Komputer 1-Apr-09 5,000,000 25.0% 90,000,000 90,000,000 58,437,500
2 Furniture 1-Jul-09 5,000,000 25.0% 75,000,000 75,000,000 43,750,000
3 Mesin kantor 1-Oct-09 5,000,000 25.0% 105,000,000 105,000,000 56,250,000
4 Komputer 1-Oct-12 10,000,000 25.0% - 110,000,000 110,000,000 -
Jumlah 270,000,000 110,000,000 - 380,000,000 158,437,500 -
Total 1,140,000,000 360,000,000 150,000,000 1,350,000,000 289,687,500 63,000,000

I MENU
Akumulasi Depresiasi NILAI BUKU

Kredit So.31.12.2012 TAHUN 2012
- 400,000,000
200,000,000
- - 600,000,000
20,000,000 75,000,000 90,000,000

18,000,000 - -
25,000,000 56,250,000 148,750,000
63,000,000 131,250,000 238,750,000
-
21,250,000 79,687,500 10,312,500
17,500,000 61,250,000 13,750,000
25,000,000 81,250,000 23,750,000
25,000,000 25,000,000 85,000,000
88,750,000 247,187,500 132,812,500
151,750,000 378,437,500 971,562,500

I
Akumulasi Depresiasi NILAI BUKU
Kredit So.31.12.2012 TAHUN 2012
- -
18,000,000 - -
18,000,000 - -
-
- -
18,000,000 - -
PT CILACAP BAHARI
Sales Journal
December 2012
DEBIT CREDIT
DATE DOC. NO. Customer's
ACCOUNT
COST OF SALES SALES VAT - OUT
RECEIVABLE
11103 51000 41000 21102
4 FJ-75 Toko ERIRIZKI Rp 88,000,000 Rp 61,000,000 Rp 80,000,000 Rp 8,000,000
10 FJ-76 TOKO SARI NUSAWUNGU Rp 154,000,000 Rp 111,600,000 Rp 140,000,000 Rp 14,000,000
18 FJ-78 TOKO TOKO HERRY NELLA Rp 30,250,000 Rp 22,040,000 Rp 27,500,000 Rp 2,750,000
22 FJ-79 TOKO SARI NUSAWUNGU Rp 134,750,000 Rp 98,818,000 Rp 122,500,000 Rp 12,250,000
Rp 407,000,000 Rp 293,458,000 Rp 370,000,000 Rp 37,000,000
Rp 700,458,000 Rp
Nama
Dibuat oleh
Direview oleh
Page :
CREDIT
MENU
INVENTORY
11105
Rp 61,000,000
Rp 111,600,000
Rp 22,040,000
Rp 98,818,000
Rp 293,458,000
Rp 700,458,000
Tanggan dan
paraf
PT CILACAP BAHARI
Cash Receipt Journal
December 2012
DEBIT
DOC. OTHER
DATE ACCOUNT CREDITED
NO. SALES CASH IN Account
DISCOUNT BANK Receivable
ACCT NO. Account Title AMOUNT
41001 11101 11103
2 BKM-01 TOKO SARI NUSAWUNGU 500,000 27,000,000 27,500,000

11 BKM-02 TOKO ERIRIZKI 1,000,000 49,000,000 50,000,000
13 BKM-03 TOKO ERIRIZKI 600,000 37,400,000 38,000,000
17 BKM-04 Penjualan Tunai 204,820,000 51000 Cost of sales 150,340,000
18 BKM-05 TOKO SARI NUSAWUNGU 2,800,000 151,200,000 154,000,000

26 BKM-06 Accumulated Depreciation - Vehicles 100,000,000 61300 Depreciation Expense - Vehicles 18,000,000
Vehicles 13102 Accumulated Depreciation - Vehicles 63,000,000
Gain on Sales Plant Assets
28 BKM-07 Devidend Revenue 25,500,000 11108 Prepaid Income Taxes 4,500,000
29 BKM-08 TOKO HERRY NELLA 500,000 27,000,000 27,500,000
Company Income Tax/Income Taxes
30 BKM-09 Marketable Equity Securities (MES) 106,813,080 91002 106,920
Expense
Gain on Sales Marketable Equity Securities
5,400,000 728,733,080 235,946,920 297,000,000
970,080,000 970,080,000
Nama
Dibuat oleh
Direview oleh
-
CILACAP BAHARI
ash Receipt Journal
December 2012 Page :
CREDIT
OTHER
ACCT NO. AMOUNT
41000 186,200,000
21102 18,620,000
11105 150,340,000
13102 18,000,000
13101 150,000,000
81001 13,000,000
81002 30,000,000
11102 94,500,000
81003 12,420,000
673,080,000
Tanggal dan paraf

PT CILACAP BAHARI
Purchase Journal
December 2012
DEBIT
DATE DOC. NO. VENDOR'S MERCHANDISE
INVENTORY
11105
5 12-AY PT SEPEDA INDAH 71,000,000
16 16 -AY PT SEPEDA INDAH 98,000,000
21 35-AY PT SEPEDA INDAH 174,150,000
343,150,000
377,465,000
Dibuat oleh
Direview oleh
ILACAP BAHARI
rchase Journal
December 2012
DEBIT CREDIT
MENU
VAT ACCOUNTS
IN PAYABLE
11107 21100
7,100,000 78,100,000
9,800,000 107,800,000
17,415,000 191,565,000
34,315,000 377,465,000
377,465,000 377,465,000
Nama Tanggal dan paraf

PT CILACAP BAHARI
Cash Payment Journal
December 2012
DEBIT CREDIT
Docoument OTHER
DATE ACCOUNT DEBITED ACCOUNTS
Number Acc CASH IN BANK Acc
PAYABLE
No AMOUNT No
21100 11101
2 PT SEPEDA INDAH BKK-01 22,000,000 21,600,000 51000
8 Prepaid Income Taxes BKK-02 11108 1,000,000 2,400,000 11107
Income Tax Payable 21103 750,000
Value Added Taxes - Out 21102 16,000,000
11 Office Supplies BKK-03 11106 2,500,000 2,500,000
17 SMEA BANK - Short Term BKK-05 21104 14,200,000 15,000,000
Interest Expense 91001 800,000
25 Wages & Salaries Expense (Sales) BKK-07 61100 45,000,000 52,500,000 21103
Wages & Salaries Expense (Administrative) 62100 15,000,000
26 Electricity Expense BKK-08 62200 900,000 3,450,000
Water & Telephone Expense 62300 900,000
Advertising Expense 61400 750,000
Transportation Expense 62700 900,000
198,000,000 98,700,000 270,250,000

296,700,000 296,700,000
Nama
Dibuat oleh
Dibuat oleh
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PT CILACAP BAHARI
Cash Payment Journal
CREDIT
OTHER
Acct Name
AMOUNT
Cost of sales 400,000

Value Added Taxes - In 15,350,000
Cost of sales 1,240,000
Cost of sales 1,960,000

Income Tax Payable 7,500,000
26,450,000
Tanggal dan paraf

PT CILACAP BAHARI
Memorial Journal
DOC. ACCOUNT NAME AND ACC

DATE DEBIT CREDIT MENU
NO. DECSRIPTION NO.
2 BM-01 Account Payable 21100 9,900,000.00

Merchandise Inventory 11105 9,000,000
Value Added Taxes - In 11107 900,000
(Retur Pembelian )
19 BM-02 Sales Returns 41002 2,500,000

Value Added Taxes - Out 21102 250,000
Account Receivable 11103 2,750,000
BM-02 Merchandise Inventory 11105 1,810,000

Cost of sales 51000 1,810,000
(Retur Penjualan kepada
Toko HERRY NELLA)
14,460,000 14,460,000
-
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oleh
PT CILACAP BAHARI
ACCOUNT RECEIVABLE SUBSDIARY
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1103-01
TOKO ERIRIZKI
BALANCE
DATE DESC REF DEBIT CREDIT
DEBIT CREDIT
Dec 1 Balance a -
4 FJ-75 Rp 88,000,000 88,000,000 -
11 BKM02 50,000,000 38,000,000 -
13 BKM03 38,000,000 - -
- -
- -
- -
CUSTOMER'S NAME:
Toko Sari Nusawungu
BALANCE
DEBIT CREDIT
Dec 1 Balance a Rp 27,500,000
2 BKM01 Rp 27,500,000 - -
10 FJ-76 Rp 154,000,000 154,000,000 -
18 BKM05 Rp 154,000,000 - -
22 FJ-79 Rp 134,750,000 134,750,000 -
134,750,000 -
134,750,000 -
134,750,000 -
134,750,000 -
134,750,000 -
CUSTOMER'S NAME:
TOKO HERRY NELLA
BALANCE
DEBIT CREDIT
Dec 1 a -
18 FJ-78 30,250,000.00 30,250,000 -
19 BM-02 2,750,000.00 27,500,000 -
28 BKM-08 27,500,000.00 - -
- -
- -
- -
- -
- -
- -
MENU
PT CILACAP BAHARI
ACCOUNT PAYABLE SUBSDIARY
VENDOR'S NAME
PT SEPEDA INDAH VENDOR ACCOUNT NO. 2-1100-01
BALANCE
DEBIT CREDIT
Dec 1 Opening Balance a 22,000,000.00
2 BKK-01 22,000,000.00 -
5 12-AY 78,100,000.00 78,100,000.00
6 BM-01 9,900,000.00 68,200,000.00
12 BKK-04 68,200,000.00 -
16 19-AY 107,800,000.00 107,800,000.00
20 BKK-06 107,800,000.00 -
21 35-AY 191,565,000.00 191,565,000.00

VENDOR'S NAME
PENGUJIAN KAS VENDOR ACCOUNT NO. 2-1100-02
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 Opening Balance a 97,691,920
2 BKK-1 21,600,000.00 76,091,920 -
2 BKM-1 19,440,000 95,531,920 -
8 BKK-2 4,100,000.00 91,431,920 -
11 BKK-3 2,500,000 88,931,920 -
11 BKM-2 49,000,000 137,931,920 -
12 BKK-4 123,120,000.00 14,811,920 -
13 BKM-3 33,080,000 47,891,920 -
17 BKK-5 12,000,000.00 35,891,920 -
17 BKM-4 196,196,000 232,087,920 -
18 BKM-5 101,520,000 333,607,920 -
20 BKK-6 97,200,000.00 236,407,920 -
25 BKK-7 41,500,000.00 194,907,920 -
26 BKK-8 3,150,000.00 191,757,920 -
26 BKM-6 110,000,000 301,757,920 -
28 BKM-7 12,750,000 314,507,920 -
29 BKM-8 26,136,000 340,643,920 -
340,643,920 -
340,643,920 -
MENU
PT CILACAP BAHARI
INVENTORY CARD
December 2012
ITEM : Sepeda Fixie

IN OUT BALANCE
DOC.
DATE DESCRIPTION
NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT
Dec 1 a Balance 60
4 FJ-75 0 - - 20 1,800,000 36,000,000 40
5 12-AY 25 1,800,000 45,000,000 65
6 BM-01 (5) 1,800,000 (9,000,000) 60
10 FJ-76 20 1,800,000 36,000,000 40
16 19-AY 10 1,850,000 18,500,000 50
17 BKM-04 40 1,810,000 72,400,000 10
18 FJ-78 5 1,810,000 9,050,000 5
19 BM-02 (1) 1,810,000 (1,810,000) 6
21 35-Y 44 1,850,000 81,400,000 50
22 FJ-79 25 1,845,200 46,130,000 25

PT CILACAP BAHARI
INVENTORY CARD
December 2012
ITEM : Sepeda Poligon

IN OUT BALANCE
DOC.
DATE DESCRIPTION
NO. UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT
Dec 1 a Balance 50
4 FJ-75 0 - - 10 2,500,000 25,000,000 40
5 12-AY 10 2,600,000 26,000,000 50
10 FJ-76 30 2,520,000 75,600,000 20
16 19-AY 30 2,650,000 79,500,000 50
17 BKM-04 30 2,598,000 77,940,000 20
18 FJ-78 5 2,598,000 12,990,000 15
21 35-Y 35 2,650,000 92,750,000 50
22 FJ-79 20 2,634,400 52,688,000 30
MENU
BALANCE
PRICE AMOUNT
Rp 1,800,000 108,000,000
1,800,000 72,000,000
1,800,000 117,000,000
1,800,000 108,000,000
1,800,000 72,000,000
1,810,000 90,500,000
1,810,000 18,100,000
1,810,000 9,050,000
1,810,000 10,860,000
1,845,200 92,260,000
1,845,200 46,130,000
MENU
BALANCE
PRICE AMOUNT
2,500,000 125,000,000
2,500,000 100,000,000
2,520,000 126,000,000
2,520,000 50,400,000
2,598,000 129,900,000
2,598,000 51,960,000
2,598,000 38,970,000
2,634,400 131,720,000
2,634,400 79,032,000
PT CILACAP BAHARI
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 407,000,000 41000 370,000,000
51000 293,458,000 21102 37,000,000
11105 293,458,000
700,458,000 700,458,000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
11101 728,733,080 11102 94,500,000
11108 4,500,000 11103 297,000,000
13102 63,000,000 11105 150,340,000
41001 5,400,000 13101 150,000,000
51000 150,340,000 13102 18,000,000
61300 18,000,000 21102 18,620,000
91002 106,920 41000 186,200,000
81001 13,000,000
81002 30,000,000
81003 12,420,000
970,080,000 970,080,000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
11105 343,150,000 21100 377,465,000
11107 34,315,000
377,465,000 377,465,000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
21100 198,000,000 11101 270,250,000
11106 2,500,000 51000 3,600,000
11108 1,000,000 11107 15,350,000
21103 750,000 21103 7,500,000
21102 16,000,000
21104 14,200,000
61100 45,000,000
61400 750,000
62100 15,000,000
62200 900,000
62300 900,000
62700 900,000
91001 800,000
296,700,000 296,700,000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
LEMBAR KERJA BUKU BESAR Halaman : 1

21100 9,900,000 11105 9,000,000
41002 2,500,000 11107 900,000
21102 250,000 11103 2,750,000
11105 1,810,000 51000 1,810,000
14,460,000 14,460,000
-

MENU

PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Dec 1 Opening Balance 10,000,000
31 JNK - - 10,000,000 -
31 JPK - - 10,000,000 -
31 JPn - - 10,000,000 -
31 JPB - - 10,000,000 -
### 31 JM - - 10,000,000 -
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 JNK 728,733,080 - 826,425,000 -
31 JPK - 270,250,000 556,175,000 -
31 JPn - - 556,175,000 -
31 JPB - - 556,175,000 -
### 31 JM - - 556,175,000 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 JPn - - 105,000,000 -
31 JM - - 105,000,000 -
31 JNK - 94,500,000 10,500,000 -
31 JPK - - 10,500,000 -
### 31 JPB - - 10,500,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
Dec 1 Opening Balance 27,500,000.00
31 JNK - 297,000,000 - 269,500,000
31 JPK - - - 269,500,000
31 JPn 407,000,000 - 137,500,000 -
31 JPB - - 137,500,000 -
### 31 JM - 2,750,000 134,750,000 -
LEMBAR KERJA BUKU BESAR HALAMAN: 2

PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
31 JPB - - - 3,375,000
31 JM - - - 3,375,000
31 JNK - - - 3,375,000
31 JPK - - - 3,375,000
### 31 JPn - - - 3,375,000
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11105
Balance
31 JNK - 150,340,000 82,660,000 -
31 JPK - - 82,660,000 -
31 JPn - 293,458,000 - 210,798,000
31 JPB 343,150,000 - 132,352,000 -
### 31 JM 1,810,000 9,000,000 125,162,000 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11106
Balance
31 JNK - - 40,000,000 -
31 JPK 2,500,000 - 42,500,000 -
31 JPn - - 42,500,000 -
31 JPB - - 42,500,000 -
### 31 JM - - 42,500,000 -
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11107
Balance
31 JNK - - 15,350,000 -
31 JPK - 15,350,000 - -
31 JPn - - - -
31 JPB 34,315,000 - 34,315,000 -
### 31 JM - 900,000 33,415,000 -

PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11108
Balance
31 JNK 4,500,000 - 14,500,000 -
31 JPK 1,000,000 - 15,500,000 -
31 JPn - - 15,500,000 -
31 JPB - - 15,500,000 -
### 31 JM - - 15,500,000 -
31 JKK #REF! #REF! #REF! #REF!
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11109
Balance
31 JNK - - 133,500,000 -
31 JPK - - 133,500,000 -
31 JPn - - 133,500,000 -
31 JPB - - 133,500,000 -
### 31 JM - - 133,500,000 -
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11110
Balance
Dec 1 Opening Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
31 JNK - - 210,000,000 -
31 JPK - - 210,000,000 -
31 JPn - - 210,000,000 -
31 JPB - - 210,000,000 -

PT CILACAP BAHARI
GENERAL LEDGER
### 31 JM - - 210,000,000 -
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
31 JNK - - 600,000,000 -
31 JPK - - 600,000,000 -
31 JPn - - 600,000,000 -
31 JPB - - 600,000,000 -
### 31 JM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 JNK - 150,000,000 370,000,000 -
31 JPK - - 370,000,000 -
31 JPn - - 370,000,000 -
31 JPB - - 370,000,000 -
### 31 JM - - 370,000,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 JNK 63,000,000 18,000,000 - 86,250,000
31 JPK - - - 86,250,000
31 JPn - - - 86,250,000
31 JPB - - - 86,250,000
### 31 JM - - - 86,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
31 JPB - - 380,000,000 -
31 JM - - 380,000,000 -
31 JNK - - 380,000,000 -

PT CILACAP BAHARI
GENERAL LEDGER
31 JPK - - 380,000,000 -
### 31 JPn - - 380,000,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 JPB - - - 158,437,500
31 JPK - - - 158,437,500
31 JPn - - - 158,437,500
31 JNK - - - 158,437,500
### 31 JM - - - 158,437,500
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 JNK - - - 22,000,000
31 JPK 198,000,000 - 176,000,000 -
31 JPn - - 176,000,000 -
31 JPB - 377,465,000 - 201,465,000
### 31 JM 9,900,000 - - 191,565,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21101
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21102
Balance
31 JNK - 18,620,000 - 34,620,000
31 JPK 16,000,000 - - 18,620,000

PT CILACAP BAHARI
GENERAL LEDGER
31 JPn - 37,000,000 - 55,620,000
31 JPB - - - 55,620,000
### 31 JM 250,000 - - 55,370,000
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21103
Balance
Dec 1 Opening Balance 750,000
31 JNK - - - 750,000
31 JPK 750,000 7,500,000 - 7,500,000
31 JPn - - - 7,500,000
31 JPB - - - 7,500,000
### 31 JM - - - 7,500,000
Account Number:
Account: SMEA BANK - Short Term GENERAL LEDGER 21104
Balance
31 JNK - - - 14,200,000
31 JPK 14,200,000 - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: SMEA BANK Loan - Long Term GENERAL LEDGER 22101
Balance
31 JNK - - - 175,925,000
31 JPK - - - 175,925,000
31 JPn - - - 175,925,000
31 JPB - - - 175,925,000
### 31 JM - - - 175,925,000
Account Number:
Account: Cammond Stock GENERAL LEDGER 31000
Balance
31 JNK - - - 700,000,000

PT CILACAP BAHARI
GENERAL LEDGER
31 JPK - - - 700,000,000
31 JPn - - - 700,000,000
31 JPB - - - 700,000,000
### 31 JM - - - 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31001
Balance
31 JNK - - - 370,000,000
31 JPK - - - 370,000,000
31 JPn - - - 370,000,000
31 JPB - - - 370,000,000
### 31 JM - - - 370,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31002
Balance
31 JNK - - - 300,000,000
31 JPK - - - 300,000,000
31 JPn - - - 300,000,000
31 JPB - - - 300,000,000
### 31 JM - - - 300,000,000
Account Number:
Account: Devidend GENERAL LEDGER 31003
Balance
31 JNK - - 140,000,000 -
31 JPK - - 140,000,000 -
31 JPn - - 140,000,000 -
31 JPB - - 140,000,000 -
### 31 JM - - 140,000,000 -
Account Number:
Account: Income Summary GENERAL LEDGER 31004
Balance

PT CILACAP BAHARI
GENERAL LEDGER
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 1 Opening Balance 2,444,582,500
31 JNK - 186,200,000 - 2,630,782,500
31 JPK - - - 2,630,782,500
31 JPn - 370,000,000 - 3,000,782,500
31 JPB - - - 3,000,782,500
### 31 JM - - - 3,000,782,500
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 JNK 5,400,000 - 38,765,000 -
31 JPK - - 38,765,000 -
31 JPn - - 38,765,000 -
31 JPB - - 38,765,000 -
### 31 JM - - 38,765,000 -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 JNK - - 50,000,000 -
31 JPK - - 50,000,000 -
31 JPn - - 50,000,000 -
31 JPB - - 50,000,000 -
### 31 JM 2,500,000 - 52,500,000 -
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance

PT CILACAP BAHARI
GENERAL LEDGER
31 JNK - - - 732,000,000
31 JPK - - - 732,000,000
31 JPn - - - 732,000,000
31 JPB - - - 732,000,000
### 31 JM - - - 732,000,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 1 Opening Balance 1,856,750,000
31 JNK 150,340,000 - 2,007,090,000 -
31 JPK - 3,600,000 2,003,490,000 -
31 JPn 293,458,000 - 2,296,948,000 -
31 JPB - - 2,296,948,000 -
### 31 JM - 1,810,000 2,295,138,000 -
31 JKK - - 2,295,138,000 -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 JNK - - 250,000,000 -
31 JPK 45,000,000 - 295,000,000 -
31 JPn - - 295,000,000 -
31 JPB - - 295,000,000 -
### 31 JM - - 295,000,000 -
31 JKK - - 295,000,000 -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
31 JKK - - - -
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit
PT CILACAP BAHARI
GENERAL LEDGER
31 JNK 18,000,000 - 18,000,000 -
31 JPK - - 18,000,000 -
31 JPn - - 18,000,000 -
31 JPB - - 18,000,000 -
### 31 JM - - 18,000,000 -
31 JKK - - 18,000,000 -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 JNK - - 12,935,000 -
31 JPK 750,000 - 13,685,000 -
31 JPn - - 13,685,000 -
31 JPB - - 13,685,000 -
### 31 JM - - 13,685,000 -
31 JKK - - 13,685,000 -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
31 JKK - - - -
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 JNK - - 125,000,000 -
31 JPK 15,000,000 - 140,000,000 -
31 JPn - - 140,000,000 -
31 JPB - - 140,000,000 -
### 31 JM - - 140,000,000 -
31 JKK - - 140,000,000 -
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200

PT CILACAP BAHARI
GENERAL LEDGER
Balance
31 JNK - - 4,400,000 -
31 JPK 900,000 - 5,300,000 -
31 JPn - - 5,300,000 -
31 JPB - - 5,300,000 -
### 31 JM - - 5,300,000 -
31 JKK - - 5,300,000 -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 JNK - - 45,000,000 -
31 JPK 900,000 - 45,900,000 -
31 JPn - - 45,900,000 -
31 JPB - - 45,900,000 -
### 31 JM - - 45,900,000 -
31 JKK - - 45,900,000 -
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 JNK - - 67,420,000 -
31 JPK - - 67,420,000 -
31 JPn - - 67,420,000 -
31 JPB - - 67,420,000 -
### 31 JM - - 67,420,000 -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: Supplies Expense GENERAL LEDGER
PT CILACAP BAHARI
GENERAL LEDGER
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 JNK - - - -
31 JPK - - - -
31 JPn - - - -
31 JPB - - - -
### 31 JM - - - -
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 JNK - - 68,000,000 -
31 JPK 900,000 - 68,900,000 -
31 JPn - - 68,900,000 -
31 JPB - - 68,900,000 -
### 31 JM - - 68,900,000 -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81000
Balance
31 JNK - - - 18,800,000
31 JPK - - - 18,800,000
31 JPn - - - 18,800,000
31 JPB - - - 18,800,000
### 31 JM - - - 18,800,000
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 81001
Balance
31 JNK - 13,000,000 - 13,000,000
31 JPK - - - 13,000,000
31 JPn - - - 13,000,000
31 JPB - - - 13,000,000
### 31 JM - - - 13,000,000

PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 JNK - 30,000,000 - 30,000,000
31 JPK - - - 30,000,000
31 JPn - - - 30,000,000
31 JPB - - - 30,000,000
### 31 JM - - - 30,000,000
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 JNK - 12,420,000 - 47,420,000
31 JPK - - - 47,420,000
31 JPn - - - 47,420,000
31 JPB - - - 47,420,000
### 31 JM - - - 47,420,000
Account Number:
Account: Bank Charges GENERAL LEDGER 91000
Balance
31 JNK - - 25,000,000 -
31 JPK - - 25,000,000 -
31 JPn - - 25,000,000 -
31 JPB - - 25,000,000 -
### 31 JM - - 25,000,000 -
Account Number:
Account: Interest Expense GENERAL LEDGER 91001
Balance
31 JNK - - 61,600,000 -
31 JPK 800,000 - 62,400,000 -
31 JPn - - 62,400,000 -
31 JPB - - 62,400,000 -
### 31 JM - - 62,400,000 -

PT CILACAP BAHARI
GENERAL LEDGER
Company Income Tax/Income Taxes Account Number:

Account: GENERAL LEDGER 91002
Expense
Balance
Dec 1 Opening Balance 808,080
31 JNK 106,920 - 915,000 -
31 JPK - - 915,000 -
31 JPn - - 915,000 -
31 JPB - - 915,000 -
### 31 JM - - 915,000 -

MENU

PT CILACAP BAHARI
TRIAL BALANCE
December 31, 2012
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Petty Cash 10,000,000 -
11101 Cash In Bank 556,175,000 -
11102 Marketable Equity Securities (MES) 10,500,000 -
11103 Account Receivable 134,750,000 -
11104 Allowances for Bad Debts - 3,375,000
11105 Merchandise Inventory 125,162,000 -
11106 Office Supplies 42,500,000 -
11107 Value Added Taxes - In 33,415,000 -
11108 Prepaid Income Taxes 15,500,000 -
11109 Prepaid Rent 133,500,000 -
11110 Prepaid Expense - -
12100 Investment 210,000,000 -
13100 Land 600,000,000 -
13101 Vehicles 370,000,000 -
13102 Accumulated Depreciation - Vehicles - 86,250,000
13103 Equipment 380,000,000 -
13104 Accumulated Depreciation - Equipment - 158,437,500
21100 Account Payable - 191,565,000
21101 Telephone & water Payable - -
21102 Value Added Taxes - Out - 55,370,000
21103 Income Tax Payable - 7,500,000
21104 SMEA BANK - Short Term - -
22101 SMEA BANK Loan - Long Term - 175,925,000
31000 Cammond Stock - 700,000,000
31001 Additional Paid In capital - 370,000,000
31002 Retained Earning - 300,000,000
31003 Devidend 140,000,000 -
31004 Income Summary - -
41000 Sales - 3,000,782,500
41001 Sales discount 38,765,000 -
41002 Sales Returns 52,500,000 -
42100 Sales Service - 732,000,000
51000 Cost of sales 2,295,138,000 -
61100 Wages & Salaries Expense (Sales) 295,000,000 -
61200 Bad Debts- expense - -
61300 Depreciation Expense - Vehicles 18,000,000 -
61400 Advertising Expense 13,685,000 -
61500 Rent Expense - -
62100 Wages & Salaries Expense (Administrative) 140,000,000 -
62200 Electricity Expense 5,300,000 -
62300 Water & Telephone Expense 45,900,000 -
62400 Utility Expense 67,420,000 -
62500 Depreciation Expense - Equipment - -
62600 Supplies Expense - -
62700 Transportation Expense 68,900,000 -
81000 Interest Revenue - 18,800,000
81001 Gain on Sales Plant Assets - 13,000,000
81002 Devidend Revenue - 30,000,000
81003 Gain on Sales Marketable Equity Securities - 47,420,000
91000 Bank Charges 25,000,000 -
91001 Interest Expense 62,400,000 -
91002 Company Income Tax/Income Taxes Expens 915,000 -
5,890,425,000 5,890,425,000

MENU

PT CILACAP BAHARI
Memorial Journal (ADJUSTMENT)
DOC. ACCOUNT NAME AND

DATE REF DEBIT CREDIT
NO. DECSRIPTION
31 BM-03 Supplies Expense 62600 27,500,000
Office Supplies 11106 27,500,000
(Pemakaian Suplies)
31 BM-04 Cash In Bank 11101 7,800,000
Bank Charges 91000 1,200,000
Interest Revenue 81000 9,000,000
(Rekonsiliasi Bank)
31 BM-05 Bad Debts- expense 61200 3,362,500
Allowances for Bad Debts 11104 3,362,500
(Cadangan Kerugian Piutang)
31 BM-06 Transportation Expense 62700 550,000

Petty Cash 11100 550,000
(Dana Kas Kecil)
31 BM-07 Rent Expense 61500 93,500,000

Prepaid Rent 11109 93,500,000
31 BM-08 Depreciation Expense - Vehicles 61300 45,000,000

Depreciation Expense - Equipment 62500 88,750,000
Accumulated Depreciation - Vehicles 13102 45,000,000
Accumulated Depreciation - Equipmen 13104 88,750,000
31 BM-09 Water & Telephone Expense 62300 950,000.00

Telephone & water Payable 21101 950,000.00
31 BM -10 Prepaid Expense 11110 325,000.00

Electricity Expense 62200 325,000.00
31 BM -11 SMEA BANK Loan - Long Term 22101 120,000,000.00

SMEA BANK - Short Term 21104 120,000,000.00
31 BM -12 Company Income Tax/Income Taxes Expe 91002 48,831,125.00

Prepaid Income Taxes 11108 15,500,000.00
Income Tax Payable 21103 33,331,125.00
LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN: 1

437,768,625 437,768,625
LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN: 1

PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Dec 31 Opening Balance a 10,000,000 -
31 Adjusment JM - 550,000 9,450,000 -
### 31 Closing JM - - 9,450,000 -
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 Adjusment JM 7,800,000 - 563,975,000 -
### 31 Closing JM - - 563,975,000 -
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 Adjusment JM - - 10,500,000 -
### 31 Closing JM - - 10,500,000 -
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
31 Adjusment JM - - 134,750,000 -
### 31 Closing JM - - 134,750,000 -
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
Dec 31 Opening Balance a - 3,375,000
31 Adjusment JM - 3,362,500 - 6,737,500
### 31 Closing JM - - - 6,737,500
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11105
Balance
PT CILACAP BAHARI
GENERAL LEDGER
31 Adjusment JM - - 125,162,000 -
### 31 Closing JM - - 125,162,000 -
Account Number:
Account: Office Supplies GENERAL LEDGER 11106
Balance
31 Adjusment JM - 27,500,000 15,000,000 -
### 31 Closing JM - - 15,000,000 -
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11107
Balance
31 Adjusment JM - - 33,415,000 -
### 31 Closing JM - - 33,415,000 -
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11108
Balance
31 Adjusment JM - 15,500,000 - -
### 31 Closing JM - - - -
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11109
Balance
31 Adjusment JM - 93,500,000 40,000,000 -
### 31 Closing JM - - 40,000,000 -
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11110
Balance
Dec 31 Opening Balance a - -
31 Adjusment JM 325,000 - 325,000 -
### 31 Closing JM - - 325,000 -
PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
31 Adjusment JM - - 210,000,000 -
### 31 Closing JM - - 210,000,000 -
Account Number:
Account: Land GENERAL LEDGER
13100
Balance
31 Adjusment JM - - 600,000,000 -
### 31 Closing JM - - 600,000,000 -
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 Adjusment JM - - 370,000,000 -
### 31 Closing JM - - 370,000,000 -
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 Adjusment JM - 45,000,000 - 131,250,000
### 31 Closing JM - - - 131,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
31 Adjusment JM - - 380,000,000 -
### 31 Closing JM - - 380,000,000 -
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
PT CILACAP BAHARI
GENERAL LEDGER
31 Adjusment JM - 88,750,000 - 247,187,500
### 31 Closing JM - - - 247,187,500
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 Adjusment JM - - - 191,565,000
### 31 Closing JM - - - 191,565,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21101
Balance
31 Adjusment JM - 950,000 - 950,000
### 31 Closing JM - - - 950,000
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER
21102
Balance
31 Adjusment JM - - - 55,370,000
### 31 Closing JM - - - 55,370,000
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21103
Balance
31 Adjusment JM - 33,331,125 - 40,831,125
### 31 Closing JM - - - 40,831,125
Account Number:
Account: SMEA BANK - Short Term GENERAL LEDGER 21104
Balance
31 Adjusment JM - 120,000,000 - 120,000,000
### 31 Closing JM - - - 120,000,000
PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: SMEA BANK Loan - Long Term GENERAL LEDGER 22101
Balance
31 Adjusment JM 120,000,000 - - 55,925,000
### 31 Closing JM - - - 55,925,000
Account Number:
Account: Cammond Stock GENERAL LEDGER 31000
Balance
31 Adjusment JM - - - 700,000,000
### 31 Closing JM - - - 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31001
Balance
31 Adjusment JM - - - 370,000,000
### 31 Closing JM - - - 370,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31002
Balance
31 Adjusment JM - - - 300,000,000
### 31 Closing JM 140,000,000 412,760,875 - 572,760,875
Account Number:
Account: Devidend GENERAL LEDGER 31003
Balance
31 Adjusment JM - - 140,000,000 -
### 31 Closing JM - 140,000,000 - -
Account Number:
Account: Income Summary GENERAL LEDGER 31004
Balance
31 Adjusment JM - - - -
PT CILACAP BAHARI
GENERAL LEDGER
31 Closing JM 3,851,002,500 3,851,002,500 - -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 31 Opening Balance a - 3,000,782,500
31 Adjusment JM - - - 3,000,782,500
31 Closing JM 3,000,782,500 - - -
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 Adjusment JM - - 38,765,000 -
31 Closing JM - 38,765,000 - -
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 Adjusment JM - - 52,500,000 -
31 Closing JM - 52,500,000 - -
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
Dec 1 Opening Balance - 732,000,000
31 Adjusment JM - - - 732,000,000
31 Closing JM 732,000,000 - - -
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 31 Opening Balance a 2,295,138,000 -
31 Adjusment JM - - 2,295,138,000 -
31 Closing JM - 2,295,138,000 - -
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
PT CILACAP BAHARI
GENERAL LEDGER
Balance
31 Adjusment JM - - 295,000,000 -
31 Closing JM - 295,000,000 - -
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 Adjusment JM 3,362,500 - 3,362,500 -
31 Closing JM - 3,362,500 - -
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 Adjusment JM 45,000,000 - 63,000,000 -
31 Closing JM - 63,000,000 - -
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 Adjusment JM - - 13,685,000 -
31 Closing JM - 13,685,000 - -
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 Adjusment JM 93,500,000 - 93,500,000 -
31 Closing JM - 93,500,000 - -
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 Adjusment JM - - 140,000,000 -
31 Closing JM - 140,000,000 - -
PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 Adjusment JM - 325,000 4,975,000 -
31 Closing JM - 4,975,000 - -
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 Adjusment JM 950,000 - 46,850,000 -
31 Closing JM - 46,850,000 - -
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 Adjusment JM - - 67,420,000 -
31 Closing JM - 67,420,000 - -
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 Adjusment JM 88,750,000 - 88,750,000 -
31 Closing JM - 88,750,000 - -
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 Adjusment JM 27,500,000 - 27,500,000 -
31 Closing JM - 27,500,000 - -
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
PT CILACAP BAHARI
GENERAL LEDGER
31 Adjusment JM 550,000 - 69,450,000 -
31 Closing JM - 69,450,000 - -
Account Number:
Account: Interest Revenue GENERAL LEDGER 81000
Balance
31 Adjusment JM - 9,000,000 - 27,800,000
31 Closing JM 27,800,000 - - -
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 81001
Balance
31 Adjusment JM - - - 13,000,000
31 Closing JM 13,000,000 - - -
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
31 Adjusment JM - - - 30,000,000
31 Closing JM 30,000,000 - - -
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 Adjusment JM - - - 47,420,000
31 Closing JM 47,420,000 - - -
Account Number:
Account: Bank Charges GENERAL LEDGER 91000
Balance
31 Adjusment JM 1,200,000 - 26,200,000 -
31 Closing JM - 26,200,000 - -
PT CILACAP BAHARI
GENERAL LEDGER
Account Number:
Account: Interest Expense GENERAL LEDGER 91001
Balance
31 Adjusment JM - - 62,400,000 -
31 Closing JM - 62,400,000 - -
Company Income Tax/Income Taxes Account Number:

Account: GENERAL LEDGER 91002
Expense
Balance
Dec 31 Opening Balance a 915,000 -
31 Adjusment JM 48,831,125 - 49,746,125 -
31 Closing JM - 49,746,125 - -
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PT CILACAP BAHARI
WORKSHEET DECEMBER 2012
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 - - 550,000 9,450,000 - - - 9,450,000 -
11101 Cash In Bank 556,175,000 - 7,800,000 - 563,975,000 - - - 563,975,000 -
11102 Marketable Equity Securities (MES) 10,500,000 - - - 10,500,000 - - - 10,500,000 -
11103 Account Receivable 134,750,000 - - - 134,750,000 - - - 134,750,000 -
11104 Allowances for Bad Debts - 3,375,000 - 3,362,500 - 6,737,500 - - - 6,737,500
11105 Merchandise Inventory 125,162,000 - - - 125,162,000 - - - 125,162,000 -
11106 Office Supplies 42,500,000 - - 27,500,000 15,000,000 - - - 15,000,000 -
11107 Value Added Taxes - In 33,415,000 - - - 33,415,000 - - - 33,415,000 -
11108 Prepaid Income Taxes 15,500,000 - - 15,500,000 - - - - - -
11109 Prepaid Rent 133,500,000 - - 93,500,000 40,000,000 - - - 40,000,000 -
11110 Prepaid Expense - - 325,000 - 325,000 - - - 325,000 -
12100 Investment 210,000,000 - - - 210,000,000 - - - 210,000,000 -
13100 Land 600,000,000 - - - 600,000,000 - - - 600,000,000 -
13101 Vehicles 370,000,000 - - - 370,000,000 - - - 370,000,000 -
13102 Accumulated Depreciation - Vehicles - 86,250,000 - 45,000,000 - 131,250,000 - - - 131,250,000
13103 Equipment 380,000,000 - - - 380,000,000 - - - 380,000,000 -
13104 Accumulated Depreciation - Equipment - 158,437,500 - 88,750,000 - 247,187,500 - - - 247,187,500
21100 Account Payable - 191,565,000 - - - 191,565,000 - - - 191,565,000
21101 Telephone & water Payable - - - 950,000 - 950,000 - - - 950,000
21102 Value Added Taxes - Out - 55,370,000 - - - 55,370,000 - - - 55,370,000
21103 Income Tax Payable - 7,500,000 - 33,331,125 - 40,831,125 - - - 40,831,125
21104 SMEA BANK - Short Term - - - 120,000,000 - 120,000,000 - - - 120,000,000
22101 SMEA BANK Loan - Long Term - 175,925,000 120,000,000 - - 55,925,000 - - - 55,925,000
31000 Cammond Stock - 700,000,000 - - - 700,000,000 - - - 700,000,000
31001 Additional Paid In capital - 370,000,000 - - - 370,000,000 - - - 370,000,000
31002 Retained Earning - 300,000,000 - - - 300,000,000 - - - 300,000,000

PT CILACAP BAHARI
ACCOUNT NAME
31003 Devidend 140,000,000 - - - 140,000,000 - - - 140,000,000 -
Jumlah dipindahkan 2,761,502,000 2,048,422,500 128,125,000 428,443,625 2,632,577,000 2,219,816,125 - - 2,632,577,000 2,219,816,125
Jumlah Pindahan 2,761,502,000 2,048,422,500 128,125,000 428,443,625 2,632,577,000 2,219,816,125 - - 2,632,577,000 2,219,816,125
41000 Sales - 3,000,782,500 - - - 3,000,782,500 - 3,000,782,500 - -

41001 Sales discount 38,765,000 - - - 38,765,000 - 38,765,000 - - -
41002 Sales Returns 52,500,000 - - - 52,500,000 - 52,500,000 - - -
42100 Sales Service - 732,000,000 - - - 732,000,000 - 732,000,000 - -
51000 Cost of sales 2,295,138,000 - - - 2,295,138,000 - 2,295,138,000 - - -
61100 Wages & Salaries Expense (Sales) 295,000,000 - - - 295,000,000 - 295,000,000 - - -
61200 Bad Debts- expense - - 3,362,500 - 3,362,500 - 3,362,500 - - -
61300 Depreciation Expense - Vehicles 18,000,000 - 45,000,000 - 63,000,000 - 63,000,000 - - -
61400 Advertising Expense 13,685,000 - - - 13,685,000 - 13,685,000 - - -
61500 Rent Expense - - 93,500,000 - 93,500,000 - 93,500,000 - - -
62100 Wages & Salaries Expense (Administrative 140,000,000 - - - 140,000,000 - 140,000,000 - - -
62200 Electricity Expense 5,300,000 - - 325,000 4,975,000 - 4,975,000 - - -
62300 Water & Telephone Expense 45,900,000 - 950,000 - 46,850,000 - 46,850,000 - - -
62400 Utility Expense 67,420,000 - - - 67,420,000 - 67,420,000 - - -

62500 Depreciation Expense - Equipment - - 88,750,000 - 88,750,000 - 88,750,000 - - -
62600 Supplies Expense - - 27,500,000 - 27,500,000 - 27,500,000 - - -
62700 Transportation Expense 68,900,000 - 550,000 - 69,450,000 - 69,450,000 - - -
81000 Interest Revenue - 18,800,000 - 9,000,000 - 27,800,000 - 27,800,000 - -
81001 Gain on Sales Plant Assets - 13,000,000 - - - 13,000,000 - 13,000,000 - -
81002 Devidend Revenue - 30,000,000 - - - 30,000,000 - 30,000,000 - -
81003 Gain on Sales Marketable Equity Securitie - 47,420,000 - - - 47,420,000 - 47,420,000 - -
91000 Bank Charges 25,000,000 - 1,200,000 - 26,200,000 - 26,200,000 - - -
91001 Interest Expense 62,400,000 - - - 62,400,000 - 62,400,000 - - -
91002 Company Income Tax/Income Taxes Exp 915,000 - 48,831,125 - 49,746,125 - 49,746,125 - - -
5,890,425,000 5,890,425,000 437,768,625 437,768,625 6,070,818,625 6,070,818,625 3,438,241,625 3,851,002,500 2,632,577,000 2,219,816,125
31004 Income Summary - - 412,760,875 412,760,875

PT CILACAP BAHARI
ACCOUNT NAME
3,851,002,500 3,851,002,500 2,632,577,000 2,632,577,000
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PT CILACAP BAHARI
INCOME STATEMENT
For The Year Ended, December, 31, 2012
41000 Sales Rp 3,000,782,500

41001 Sales discount Rp (38,765,000)
41002 Sales Returns Rp (52,500,000)
Net Sales Rp 2,909,517,500
51000 Cost of sales Rp (2,295,138,000)
Gross Profit Rp 614,379,500
42100 Sales Service Rp 732,000,000
Operating Expense:
Marketing Expense:
61100 Wages & Salaries Expense (Sales) Rp (295,000,000)
61200 Bad Debts- expense Rp (3,362,500)
61300 Depreciation Expense - Vehicles Rp (63,000,000)
61400 Advertising Expense Rp (13,685,000)
61500 Rent Expense Rp (93,500,000)
Amount Rp (468,547,500)
Administrative expense
62100 Wages & Salaries Expense (Administrative) Rp (140,000,000)
62200 Electricity Expense Rp (4,975,000)
62300 Water & Telephone Expense Rp (46,850,000)
62400 Utility Expense Rp (67,420,000)
62500 Depreciation Expense - Equipment Rp (88,750,000)
62600 Supplies Expense Rp (27,500,000)
62700 Transportation Expense Rp (69,450,000)
91002 Company Income Tax/Income Taxes Expense Rp (49,746,125)
Amount Rp (494,691,125)
Total Operating Expene Rp (963,238,625)
Operating Income Rp 383,140,875
Other Income/(Net Income
81000 Interest Revenue Rp 27,800,000
81001 Gain on Sales Plant Assets Rp 13,000,000
81002 Devidend Revenue Rp 30,000,000
81003 Gain on Sales Marketable Equity Securities Rp 47,420,000
91000 Bank Charges Rp (26,200,000)
91001 Interest Expense Rp (62,400,000)
Net Income/(Expense) Rp 29,620,000
Income Before Taxes Rp 412,760,875
91002 Company Income Tax/Income Taxes Expense
Income After Taxes Rp 412,760,875
Perhitungan Pajak Penghasilan

Income Before Taxes Rp 461,592,000
Koreksi Fiskal:
61200 Bad Debts- expense Rp 3,362,500
91002 Company Income Tax/Income Taxes Expense Rp 915,000
81003 Gain on Sales Marketable Equity Securities Rp (47,420,000)
81000 Interest Revenue Rp (27,800,000) Rp (70,942,500)
Income Taxes (Penghasilan Kena pajak) Rp 390,649,500
Income Taxes Expense 25% x 50%x Rp 48,831,125
-
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PT CILACAP BAHARI
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2012
Additional Paid In
DESCRIPTION Cammond Stock Retained Earning Total
Capital
Balance at 31 December 2011 Rp 500,000,000.00 Rp 250,000,000.00 Rp 300,000,000.00 Rp 1,050,000,000.00
Issuance share Capital Rp 200,000,000.00 Rp 120,000,000.00 Rp 320,000,000.00
Net Income Rp 412,760,875.00 Rp 412,760,875.00
Devidends Rp (140,000,000.00) Rp (140,000,000.00)
Balance at 31 December 2012 Rp 700,000,000.00 Rp 370,000,000.00 Rp 572,760,875.00 Rp 1,642,760,875.00

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PT CILACAP BAHARI
BALANCE SHEET
AS AT DECEMBER, 31, 2012 and 2011
ASSETS 2012 2011 LIABILITIES & EQUITIES 2012

Current Assets Current Liabilities
11100 Petty Cash 9,450,000 9,500,000 Account Payable 191,565,000
11101 Cash In Bank 563,975,000 132,247,500 Telephone & water Payable 950,000
11102 Marketable Equity Securities (MES) 10,500,000 46,600,000 Value Added Taxes - Out 55,370,000
11103 Account Receivable 134,750,000 67,500,000 Income Tax Payable 40,831,125
11104 Allowances for Bad Debts (6,737,500) (3,375,000) SMEA BANK - Short Term 120,000,000
11105 Merchandise Inventory 125,162,000 125,000,000
11106 Office Supplies 15,000,000 65,000,000 Amount 408,716,125
11107 Value Added Taxes - In 33,415,000 18,500,000
11108 Prepaid Income Taxes - - Non Current Liabilities
11109 Prepaid Rent 40,000,000 37,500,000 SMEA BANK Loan - Long Term 55,925,000
11110 Prepaid Expense 325,000

12100 Amount 925,839,500 498,472,500 Equities
11107 Non Current Assets Cammond Stock 700,000,000
12100 Investment 210,000,000 210,000,000 Additional Paid In capital 370,000,000
13100 Land 600,000,000 350,000,000 Retained Earning 572,760,875
13101 Vehicles 370,000,000 520,000,000 Total Equities 1,642,760,875
13102 Accumulated Depreciation - Vehicles (131,250,000) (131,250,000)
13103 Equipment 380,000,000 270,000,000
13104 Accumulated Depreciation - Equipment (247,187,500) (158,437,500)
Total Non Current Assets 1,181,562,500 1,060,312,500
Total Assets 2,107,402,000 1,558,785,000 2,107,402,000

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CILACAP BAHARI
BALANCE SHEET MENU
ECEMBER, 31, 2012 and 2011
2011
200,000,000 21100
925,000 21101
13,000,000 21102
1,335,000 21103
117,600,000 21104
21105
332,860,000 31001
175,925,000 22101
21102
500,000,000 31000
250,000,000 31001
300,000,000 31002
1,050,000,000
1,558,785,000
PT CILACAP BAHARI
CASH FLOW STATEMENTS
FOR THE YEAR ENDED DECEMBER, 31, 2012
CASH FLOW OPERATING ACTIVITIES (INDIRECT METHOD)

Net Income 412,760,875
Depreciation Expense - Vehicles 63,000,000
Depreciation Expense - Equipment 88,750,000
Bad Debts 3,362,500
Gain on Sales Plant Assets (13,000,000)
Account Receivable Increase/(Decrease) (67,250,000)
Merchandise Inventory Increase/(Decrease) (162,000)
Office Supplies Increase/(Decrease) 50,000,000
Value Added Taxes - In Increase/(Decrease) (14,915,000)
Prepaid Rent Increase/(Decrease) (2,500,000)
Prepaid Expense Increase/(Decrease) (325,000)
Account Payable Increase/(Decrease) (8,435,000)
Telephone & water Payable Increase/(Decrease) 25,000
Value Added Taxes - Out Increase/(Decrease) 42,370,000
Income Tax Payable Increase/(Decrease) 39,496,125
Net cash flow from Operating activities 593,177,500
CASH FLOW INVESTING ACTIVITIES
Purchases of Land (250,000,000)
Purchases of Equipment (110,000,000)
Sales of Vehicles 100,000,000
Net cash flow used to investing activities (260,000,000)
CASH FLOW FINANCING ACTIVITIES
Isuance Capital Stock 320,000,000
Payment of Devidend (140,000,000)
Payment SMEA Bank Loan (117,600,000)
Net cash flow from financing activities 62,400,000
Net Increase In Cash and equivalent Cash 395,577,500
Cash and Cash equivalent cash, 31 Dec 2011 188,347,500
Cash and Cash equivalent cash, 31 Dec 2012 583,925,000
PT CILACAP BAHARI
Memorial Journal (CLOSING ENTRY)
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Dec-12 Sales 41000 3,000,782,500.00
Sales Service 42100 732,000,000.00
Interest Revenue 81000 27,800,000.00
Gain on Sales Plant Assets 81001 13,000,000.00
Devidend Revenue 81002 30,000,000.00
Gain on Sales Marketable Equity Securities 81003 47,420,000.00
Income Summary 31004 3,851,002,500.00
Income Summary 31004 3,438,241,625.00

Sales discount 41001 38,765,000.00
Sales Returns 41002 52,500,000.00
Cost of sales 51000 2,295,138,000.00
Wages & Salaries Expense (Sales) 61100 295,000,000.00
Bad Debts- expense 61200 3,362,500.00
Depreciation Expense - Vehicles 61300 63,000,000.00
Advertising Expense 61400 13,685,000.00
Rent Expense 61500 93,500,000.00
Wages & Salaries Expense (Administrative) 62100 140,000,000.00
Electricity Expense 62200 4,975,000.00
Water & Telephone Expense 62300 46,850,000.00
Utility Expense 62400 67,420,000.00
Depreciation Expense - Equipment 62500 88,750,000.00
Supplies Expense 62600 27,500,000.00
Transportation Expense 62700 69,450,000.00
Interest Expense 91001 62,400,000.00
Bank Charges 91000 26,200,000.00
Company Income Tax/Income Taxes Expen 91002 49,746,125.00
Income Summary 31004 412,760,875.00

Retained Earning 31002 412,760,875.00
Retained Earning 31002 140,000,000.00

Devidend 31003 140,000,000.00
Total 7,842,005,000.00 7,842,005,000.00

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REKAPITULASI :
31002 140,000,000.00 412,760,875.00
31003 - 140,000,000.00
31004 3,851,002,500.00 3,851,002,500.00
41000 3,000,782,500.00 -
41001 - 38,765,000.00
41002 - 52,500,000.00
42100 732,000,000.00 -
51000 - 2,295,138,000.00
61100 - 295,000,000.00
61200 - 3,362,500.00
61300 - 63,000,000.00
61400 - 13,685,000.00
61500 - 93,500,000.00
62100 - 140,000,000.00
62200 - 4,975,000.00
62300 - 46,850,000.00
62400 - 67,420,000.00
62500 - 88,750,000.00
62600 - 27,500,000.00
62700 - 69,450,000.00
81000 27,800,000.00 -
81001 13,000,000.00 -
81002 30,000,000.00 -
81003 47,420,000.00 -
91000 - 26,200,000.00
91001 - 62,400,000.00
91002 - 49,746,125.00
7,842,005,000 7,842,005,000
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MENU
PT CILACAP BAHARI
POST CLOSING TRIAL BALANCE
December 31, 2012
ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
11100 Petty Cash 9,450,000 -
11101 Cash In Bank 563,975,000 -
11102 Marketable Equity Securities (MES) 10,500,000 -
11103 Account Receivable 134,750,000 -
11104 Allowances for Bad Debts - 6,737,500
11105 Merchandise Inventory 125,162,000 -
11106 Office Supplies 15,000,000 -
11107 Value Added Taxes - In 33,415,000 -
11108 Prepaid Income Taxes - -
11109 Prepaid Rent 40,000,000 -
11110 Prepaid Expense 325,000 -
12100 Investment 210,000,000 -
13100 Land 600,000,000 -
13101 Vehicles 370,000,000 -
13102 Accumulated Depreciation - Vehicles - 131,250,000
13103 Equipment 380,000,000 -
13104 Accumulated Depreciation - Equipment - 247,187,500
21100 Account Payable - 191,565,000
21101 Telephone & water Payable - 950,000
21102 Value Added Taxes - Out - 55,370,000
21103 Income Tax Payable - 40,831,125
21104 SMEA BANK - Short Term - 120,000,000
22101 SMEA BANK Loan - Long Term - 55,925,000
31000 Cammond Stock - 700,000,000
31001 Additional Paid In capital - 370,000,000
31002 Retained Earning - 572,760,875
2,492,577,000.00 2,492,577,000.00
PT CILACAP BAHARI
KERTAS KERJA LAPORAN ARUS KAS
Tahun 2011
Eliminasi
Nama Akun 2011 2010 perubahan Debit Kredit
Petty Cash 9,450,000 9,500,000 (50,000) A (50,000)
Cash In Bank 563,975,000 132,247,500 431,727,500 A 431,727,500
Marketable Equity Securities (MES) 10,500,000 46,600,000 (36,100,000) A (36,100,000)
Account Receivable 134,750,000 67,500,000 67,250,000 67,250,000
Allowances for Bad Debts (6,737,500) (3,375,000) (3,362,500) 3,362,500
Merchandise Inventory 125,162,000 125,000,000 162,000 162,000
Office Supplies 15,000,000 65,000,000 (50,000,000) 50,000,000
Value Added Taxes - In 33,415,000 18,500,000 14,915,000 14,915,000
Prepaid Income Taxes - - -
Prepaid Rent 40,000,000 37,500,000 2,500,000 2,500,000
Prepaid Expense 325,000 - 325,000 325,000
Investment 210,000,000 210,000,000 -
Land 600,000,000 350,000,000 250,000,000 250,000,000
Vehicles 370,000,000 520,000,000 (150,000,000) 150,000,000
Accumulated Depreciation - Vehicles (131,250,000) (131,250,000) - 2 63,000,000 63,000,000
Equipment 380,000,000 270,000,000 110,000,000 110,000,000
Accumulated Depreciation - Equipme (247,187,500) (158,437,500) (88,750,000) 2 88,750,000
2,107,402,000 1,558,785,000 548,617,000
Account Payable 191,565,000 200,000,000 (8,435,000) (8,435,000)
Telephone & water Payable 950,000 925,000 25,000 (25,000)
Value Added Taxes - Out 55,370,000 13,000,000 42,370,000 42,370,000
Income Tax Payable 40,831,125 1,335,000 39,496,125 39,496,125
SMEA BANK - Short Term 120,000,000 117,600,000 2,400,000 2,400,000
SMEA BANK Loan - Long Term 55,925,000 175,925,000 (120,000,000) 120,000,000
Cammond Stock 700,000,000 500,000,000 200,000,000 200,000,000
Additional Paid In capital 370,000,000 250,000,000 120,000,000 120,000,000
Retained Earning 572,760,875 300,000,000 272,760,875 1 412,760,875 1 140,000,000
2,107,402,000 1,558,785,000 548,617,000
- -
PT CILACAP BAHARI
Tahun 2011
OPERATING ACTIVITIES
Net Income 1 412,760,875
Depreciation Expense - Vehicles 2 63,000,000
Depreciation Expense - Equipment 2 88,750,000
Bad Debts 3,362,500
Gain on Sales Plant Assets 2 13,000,000
Account Receivable Increase/(Decrease) 67,250,000
Merchandise Inventory Increase/(Decrease) 162,000 -
Office Supplies Increase/(Decrease) - 50,000,000
Value Added Taxes - In Increase/(Decrease) 14,915,000 -
Prepaid Rent Increase/(Decrease) 2,500,000 -
Prepaid Expense Increase/(Decrease) 325,000 -
Account Payable Increase/(Decrease) - (8,435,000)
Telephone & water Payable Increase/(Decrease) (25,000) -
Value Added Taxes - Out Increase/(Decrease) - 42,370,000
Income Tax Payable Increase/(Decrease) - 39,496,125
Net Cash flow from operating activities
INVESTING ACTIVITIES
Purchases of Land 250,000,000
Purchases of Equipment 110,000,000
Sales of Vehicles 100,000,000
Net cash flow used to investing activities
FINANCING ACTIVITIES
Isuance Capital Stock 320,000,000
Payment of Devidend 1 140,000,000
Payment SMEA Bank Loan 120,000,000 2,400,000
Net Cash flow form Investing activitis
Increase/Decrease cash and equivalent cash A 395,577,500
Cash and Equivalent Cash december,31, 2010
Cash and Equivalent Cash december,31, 2011
2,277,409,000 2,277,409,000
PT CILACAP BAHARI
Tahun 2011
-
Arus Kas
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
412,760,875
63,000,000
88,750,000
3,362,500
(13,000,000)
(67,250,000)
(162,000)
50,000,000
(14,915,000)
(2,500,000)
(325,000)
(8,435,000)
25,000
42,370,000
39,496,125
593,177,500
(250,000,000)
(110,000,000)
100,000,000
(260,000,000)
-
320,000,000
(140,000,000)
(117,600,000)
62,400,000
395,577,500
188,347,500
583,925,000

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JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

1.2 CASH IN INCOME STATEMENT

CALK 1.3 BUY

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

BUKTI KAS KELUAR

Dibayarkan kepada : PT SEPEDA INDAH

Jumlah Dibayar : #Dua puluh satu Juta Enam ratus ribu

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKM No. : 01/BKM/12/2012

BUKTI KAS MASUK

Diterima Dari : TOKO SARI NUSAWUNGU

Jumlah Diterima : # Dua puluh tujuh juta Rupiah#

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

Direktur Utama, Direktur Akuntansi/ Keuangan,

No. Faktur : 75/FJ/XII/2012

Kepada : Toko ERIRIZKI

Bukti Memorial : 01/BM/XII/2012

: Berdasarkan nota retur no. 014/RET/JE/XII/2012, mohon dikirim

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

BKK No. : 02/BKK/XII/2012

BUKTI KAS KELUAR

Dibayarkan kepada : Kantor Kas Negara

Jumlah Dibayar : #Dua Juta Empat Ratus ribu rupiah#

Keterangan : Pembayaran Pajak Masa Nopember 2012, dengan rincian sbb:

Direktur Utama, Direktur Akuntansi/ Keuangan,

No. Faktur : 76/FJ/XII/2012

Kepada : TOKO SARI NUSAWUNGU

BKK No. : 03/BKK/XII/2012

BUKTI KAS KELUAR

Dibayarkan kepada : Toko Nurlaela

Jumlah Dibayar : #Dua Juta lima ratus ribu rupiah#

Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

Direktur Utama, Direktur Akuntansi/ Keuangan,

BUKTI KAS MASUK

Diterima Dari : Toko Eririzki

Jumlah Diterima : # Empat puluh sembilan juta rupiah#

Keterangan : Penerimaan sebagian piutang dari Toko Eririzki (Neto setelah

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKK No. : 04/BKK/XII/2012

BUKTI KAS KELUAR

Dibayarkan kepada : PT SEPEDA INDAH

Jumlah Dibayar : #Enam puluh enam Juta sembilan ratus

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKM No. : 03/BKM/12/2012

BUKTI KAS MASUK

Diterima Dari : Toko Eririzki

Jumlah Diterima : # Tiga Puluh Tujuh juta Empat ratus ribu

Sisa pinjaman Rp 38,000,000

Direktur Utama, Direktur Akuntansi/ Keuangan,

Kepada : PT CILACAP BAHARI Termin : 2/10, n/30

BKM No. : 04/BKM/12/2012

BUKTI KAS MASUK

Diterima Dari : Kasir Penjualan Tunai

# Dua ratus empat juta delapan ratus

Keterangan : Penjualan Tunai 1 minggu dengan rincian sbb:

Direktur Utama, Direktur Akuntansi/ Keuangan,

BKK No. : 05/BKK/XII/2012

BUKTI KAS KELUAR

Dibayarkan kepada : Smea Bank

Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut