PT.

BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Level Kode Perkiraan
1 100.000.00
2 110.000.00
3 110.100.00
3 110.200.00
3 110.300.00
3 110.400.00
3 110.500.00
3 110.600.00
4 110.600.10
4 110.600.20
3 110.700.00
4 110.700.10
4 110.700.20
4 110.700.30
3 110.800.00
4 110.800.10
4 110.800.20
3 110.900.00
4 110.900.10
4 110.900.20
2 120.000.00
3 120.110.00
4 120.110.10
4 120.110.20
4 120.110.30
3 120.120.00
4 120.120.10
4 120.120.20
3 120.130.00
4 120.130.10
4 120.130.20
3 120.140.00
4 120.140.10
4 120.140.20
3 120.150.00
4 120.150.10
4 120.150.20
2 130.000.00
3 130.110.00
4 130.110.10
1 200.000.00
2 210.000.00
3 210.100.00
3 210.200.00
 PT.BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Level Kode Perkiraan
4 210.200.10
4 210.200.20
4 210.200.30
3 210.300.00
4 210.300.10
4 210.300.20
4 210.300.30
4 210.300.40
4 210.300.50
4 210.300.60
2 220.000.00
3 220.100.00
1 300.000.00
2 310.000.00
3 310.100.00
4 310.100.10
2 320.000.00
3 320.100.00
4 320.100.10
4 320.100.20
1 400.000.00
2 410.000.00
3 410.100.00
3 410.200.00
3 410.300.00
3 410.400.00
2 420.000.00
1 500.000.00
2 510.000.00
3 510.100.00
3 510.200.00
3 510.300.00
1 600.000.00
2 610.000.00
3 610.100.00
4 610.100.10
4 610.100.20
4 610.100.30
4 610.100.40
4 610.100.50
4 610.100.60
4 610.100.70
4 610.100.80
4 610.100.90
 PT.BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Level Kode Perkiraan
4 610.100.100
4 610.100.110
4 610.100.120
4 610.100.130
4 610.600.00
4 610.600.10
4 610.600.20
4 610.600.30
4 610.600.40
4 610.600.50
4 610.600.60
4 610.600.70
4 610.600.80
1 700.000.00
2 710.000.00
3 710.100.10
3 710.100.20
3 710.100.30
3 710.100.40
3 710.100.50
3 710.100.60
1 800.000.00
2 810.000.00
 PT.BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Keterangan Perkiraan
ASSETS
CURRENT ASSETS
PETTY CASH
BANK BCA
DEPOSIT
ACCOUNT RECEIVABLE
ALLOWANCES FOR DOUBTFUL ACCOUNT
MERCHANDISE INVENTORY
MI-VEHICLE
MI-SPARE PART
PREPAID TAX
ARTICLE 23
ARTICLE 25
VALUE ADDED TAX IN
PREPAID EXPENSE
INSURANCE
RENT
SUPPLIES
OFFICE
WORKSHOP
FIXED ASSETS
LAND AND BUILDING
LAND
BUILDING
ACCUMULATED DEPRECIATION OF BUILDING
FACILITIES
FACILITIES
ACCUMULATED DEPRECIATION OF FACILITIES
WORKSHOP EQUIPMENT
WORKSHOP EQUIPMENT
ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPMENT
VEHICLE
VEHICLE
ACCUMULATED DEPRECIATION OF VEHICLE
OFFICE EQUIPMENT AND FURNITURE
OFFICE EQUIPMENT AND FURNITURE
ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE
OTHER ASSETS
OTHER ASSETS
MEMBERSHIP
LIABILITIES
CURRENT LIABILITIES
ACCOUNT PAYABLE
ACRRUED EXPENSES
 PT.BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Keterangan Perkiraan
SALARY AND ALLOWANCES
ELECTRICITY
TELECOMUNICATION
TAXES PAYABLE
ARTICLE 21
ARTICLE 23
ARTICLE 25
ARTICLE 29
ARTICLE 4(2)
VALUE ADDED TAX OUT
LONG TERM LIABILITES
BANK PAYABLE
EQUITY
CAPITAL
CAPITAL STOCK
ISSUED AND FULLY PAID
RETAINED EARNINGS
RETAINED EARNINGS
RETAINED EARNINGS PRIORY YEARS
RETAINED EARNING CURRENT YEAR PROFIT AND LOSS
REVENUES
SALES
VEHICLE
SPARE PART
SALES DISCOUNT
SALES RETURN
SERVICE
COST OF GOOD SOLD
COST OF GOOD SOLD
COGS-VEHICLE
COGS-SPARE PART
DISCOUNT
OPERATING EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSE
GENERAL EXPENSE
SALARY AND ALLOWANCES
PROMOTION
TRANSPORTATION
ELECTRICITY
TELECOMUNICATION
INTERNET SERVICE PROVIDER
FUEL AND GAS
WORKSHOP SUPPLIES
OFFICE SUPPLIES
 PT.BAHANA SAKTI
CHART OF ACCOUNT
TAHUN 2007
Keterangan Perkiraan
RENT
MAINTENANCE
CONSUMPTION
OTHERS
ADMINISTRATIVE EXPENSE
INSURANCE
ADMINISTRATIVE EXPENSE
DEPRECIATION OF BUILDING
DEPRECIATION OF FACILITIES
DEPRECIATION OF WORKSHOP EQUIPMENT
DEPRECIATION OF VEHICLE
DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE
RETRIBUTION
OTHER INCOME (CHARGES)
OTHER INCOME (CHARGES)
BANK CHARGES
INTEREST CHARGES
ARTICLE 4(2)
BAD DEBT EXPENSE
INTEREST INCOME
OTHER INCOME
INCOME SUMMARY
INCOME SUMMARY
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
12/1/2007 PETTY CASH 110.100.00 Rp 988,900
12/1/2007 SERVICE 420.000.00
12/1/2007 SPARE PART 410.200.00
12/1/2007 VALUE ADDED TAX OUT 210.300.60

12/1/2007 COGS-SPARE PART 510.200.00 Rp 315,000

12/1/2007 MI-SPARE PART 110.600.20

12/2/2007 ACCOUNT PAYABLE 210.100.00 Rp 220,000,000

12/2/2007 DISCOUNT 510.300.00
12/2/2007 BANK BCA 110.200.00

12/2/2007 SALARY AND ALLOWANCES 210.200.10 Rp 208,000,000

12/2/2007 BANK BCA 110.200.00

12/4/2007 PETTY CASH 110.100.00 Rp 2,145,000

12/4/2007 SERVICE 420.000.00
12/4/2007 SPARE PART 410.200.00
12/4/2007 VALUE ADDED TAX OUT 210.300.60

12/4/2007 COGS-SPARE PART 510.200.00 Rp 1,400,000

12/4/2007 MI-SPARE PART 110.600.20

12/4/2007 BANK BCA 110.200.00 Rp 3,405,600,000

12/4/2007 SALES DISCOUNT 410.300.00 Rp 344,000,000
12/4/2007 VEHICLE 410.100.00
12/4/2007 VALUE ADDED TAX OUT 210.300.60

12/4/2007 COGS-VEHICLE 510.100.00 Rp 2,832,000,000

12/4/2007 MI-VEHICLE 110.600.10

12/5/2007 BANK BCA 110.200.00 Rp 3,133,900

12/5/2007 PETTY CASH 110.100.00

12/6/2007 BANK BCA 110.200.00 Rp 177,210,000

12/6/2007 SALES DISCOUNT 410.300.00 Rp 17,900,000
12/6/2007 VEHICLE 410.100.00
12/6/2007 VALUE ADDED TAX OUT 210.300.60

12/6/2007 COGS-VEHICLE 510.100.00 Rp 135,000,000

12/6/2007 MI-VEHICLE 110.600.10

12/6/2007 MI-VEHICLE 110.600.10 Rp 2,654,545,454.55

12/6/2007 VALUE ADDED TAX IN 110.700.30 Rp 265,454,545.45
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
12/6/2007 ACCOUNT PAYABLE 210.100.00

12/7/2007 BANK BCA 110.200.00 Rp 26,321,680

12/7/2007 SALES DISCOUNT 410.300.00 Rp 1,627,200
12/7/2007 ARTICLE 23 110.700.10 Rp 435,600
12/7/2007 SERVICE 420.000.00
12/7/2007 SPARE PART 410.200.00
12/7/2007 VALUE ADDED TAX OUT 210.300.60

12/7/2007 COGS-SPARE PART 510.200.00 Rp 5,600,000

12/7/2007 MI-SPARE PART 110.600.20

12/7/2007 COGS-SPARE PART 510.200.00 Rp 3,600,000

12/7/2007 MI-SPARE PART 110.600.20

12/7/2007 COGS-SPARE PART 510.200.00 Rp 2,520,000

12/7/2007 MI-SPARE PART 110.600.20

12/7/2007 BANK BCA 110.200.00 Rp 1,150,380,000

12/7/2007 SALES DISCOUNT 410.300.00 Rp 116,200,000
12/7/2007 VEHICLE 410.100.00
12/7/2007 VALUE ADDED TAX OUT 210.300.60

12/7/2007 COGS-VEHICLE 510.100.00 Rp 270,000,000

12/7/2007 MI-VEHICLE 110.600.10

12/7/2007 COGS-VEHICLE 510.100.00 Rp 440,000,000

12/7/2007 MI-VEHICLE 110.600.10

12/7/2007 ACCOUNT PAYABLE 210.100.00 Rp 1,062,000,000

12/7/2007 BANK BCA 110.200.00

12/8/2007 ARTICLE 21 210.300.10 Rp 104,000,000

12/8/2007 ARTICLE 23 210.300.20 Rp 1,170,000
12/8/2007 VALUE ADDED TAX OUT 210.300.60 Rp 421,000,000
12/8/2007 BANK BCA 110.200.00

12/8/2007 BANK BCA 110.200.00 Rp 808,000,000

12/8/2007 ACCOUNT RECEIVABLE 110.400.00

12/8/2007 PETTY CASH 110.100.00 Rp 1,210,000

12/8/2007 SERVICE 420.000.00
12/8/2007 SPARE PART 410.200.00
12/8/2007 VALUE ADDED TAX OUT 210.300.60
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit

12/8/2007 COGS-SPARE PART 510.200.00 Rp 700,000

12/8/2007 MI-SPARE PART 110.600.20

12/9/2007 PETTY CASH 110.100.00 Rp 856,900

12/9/2007 SERVICE 420.000.00
12/9/2007 SPARE PART 410.200.00
12/9/2007 VALUE ADDED TAX OUT 210.300.60

12/9/2007 COGS-SPARE PART 510.200.00 Rp 315,000

12/9/2007 MI-SPARE PART 110.600.20

12/9/2007 ACCOUNT RECEIVABLE 110.400.00 Rp 2,554,200,000

12/9/2007 SALES DISCOUNT 410.300.00 Rp 258,000,000
12/9/2007 VEHICLE 410.100.00
12/9/2007 VALUE ADDED TAX OUT 210.300.60

12/9/2007 COGS-VEHICLE 510.100.00 Rp 1,990,909,092

12/9/2007 MI-VEHICLE 110.600.10

12/10/2007 BANK BCA 110.200.00 Rp 2,066,900

12/10/2007 PETTY CASH 110.100.00

12/10/2007 MI-SPARE PART 110.600.20 Rp 35,135,000

12/10/2007 VALUE ADDED TAX IN 110.700.30 Rp 3,513,500
12/10/2007 BANK BCA 110.200.00

12/12/2007 ELECTRICITY 210.200.20 Rp 4,506,790

12/12/2007 TELECOMUNICATION 210.200.30 Rp 2,089,055
12/12/2007 PETTY CASH 110.100.00

12/12/2007 MI-VEHICLE 110.600.10 Rp 690,000,000

12/12/2007 VALUE ADDED TAX IN 110.700.30 Rp 69,000,000
12/12/2007 ACCOUNT PAYABLE 210.100.00

12/13/2007 INTERNET SERVICE PROVIDER 610.100.60 Rp 750,000

12/13/2007 PETTY CASH 110.100.00

12/14/2007 #N/A 610,100,120 Rp 8,450,000

12/14/2007 PETTY CASH 110.100.00

12/14/2007 TRANSPORTATION 610.100.30 Rp 264,000

12/14/2007 FUEL AND GAS 610.100.70 Rp 300,000
12/14/2007 PETTY CASH 110.100.00
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit

12/15/2007 PETTY CASH 110.100.00 Rp 1,786,400

12/15/2007 SERVICE 420.000.00
12/15/2007 SPARE PART 410.200.00
12/15/2007 VALUE ADDED TAX OUT 210.300.60

12/15/2007 COGS-SPARE PART 510.200.00 Rp 725,000

12/15/2007 MI-SPARE PART 110.600.20

12/15/2007 COGS-SPARE PART 510.200.00 Rp 320,000

12/15/2007 MI-SPARE PART 110.600.20

12/15/2007 BANK BCA 110.200.00 Rp 525,000,000

12/15/2007 ACCOUNT RECEIVABLE 110.400.00

12/15/2007 ACCOUNT PAYABLE 210.100.00 Rp 1,500,000,000

12/15/2007 BANK BCA 110.200.00

12/16/2007 PROMOTION 610.100.20 Rp 2,100,000

12/16/2007 PETTY CASH 110.100.00

12/16/2007 BANK BCA 110.200.00 Rp 1,786,400

12/16/2007 PETTY CASH 110.100.00

12/17/2007 MI-VEHICLE 110.600.10 Rp 840,000,000

12/17/2007 VALUE ADDED TAX IN 110.700.30 Rp 84,000,000
12/17/2007 BANK BCA 110.200.00

12/17/2007 ACCOUNT RECEIVABLE 110.400.00 Rp 1,591,920,000

12/17/2007 SALES DISCOUNT 410.300.00 Rp 160,800,000
12/17/2007 VEHICLE 410.100.00
12/17/2007 VALUE ADDED TAX OUT 210.300.60

12/17/2007 COGS-VEHICLE 510.100.00 Rp 560,000,000

12/17/2007 MI-VEHICLE 110.600.10

12/17/2007 COGS-VEHICLE 510.100.00 Rp 460,000,000

12/17/2007 MI-VEHICLE 110.600.10

12/17/2007 ACCOUNT PAYABLE 210.100.00 Rp 759,000,000

12/17/2007 DISCOUNT 510.300.00
12/17/2007 BANK BCA 110.200.00

12/18/2007 #N/A 610,100,110 Rp 930,000

 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
12/18/2007 PETTY CASH 110.100.00

12/19/2007 BANK PAYABLE 220.100.00 Rp 125,000,000

12/19/2007 INTEREST CHARGES 710.100.20 Rp 40,000,000
12/19/2007 BANK BCA 110.200.00

12/20/2007 RETRIBUTION 610.600.80 Rp 250,000

12/20/2007 PETTY CASH 110.100.00

12/20/2007 SALES RETURN 410.400.00 Rp 402,000,000

12/20/2007 VALUE ADDED TAX OUT 210.300.60 Rp 40,200,000
12/20/2007 ACCOUNT RECEIVABLE 110.400.00

12/20/2007 MI-VEHICLE 110.600.10 Rp 140,000,000

12/20/2007 COGS-VEHICLE 510.100.00

12/20/2007 MI-VEHICLE 110.600.10 Rp 115,000,000

12/20/2007 COGS-VEHICLE 510.100.00

12/21/2007 PETTY CASH 110.100.00 Rp 19,639,845

12/21/2007 BANK BCA 110.200.00

12/24/2007 ACCOUNT RECEIVABLE 110.400.00 Rp 154,000,000

12/24/2007 MI-VEHICLE 110.600.10
12/24/2007 VALUE ADDED TAX IN 110.700.30

12/26/2007 BANK BCA 110.200.00 Rp 750,000,000

12/26/2007 ACCOUNT RECEIVABLE 110.400.00

12/29/2007 BANK BCA 110.200.00 Rp 591,000,000

12/29/2007 ACCOUNT RECEIVABLE 110.400.00

12/29/2007 BANK BCA 110.200.00 Rp 300,000,000

12/29/2007 ACCOUNT RECEIVABLE 110.400.00

TOTAL Rp 29,468,271,162
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
GENERAL JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 Kredit

Rp 365,000
Rp 534,000
Rp 89,900

Rp 315,000

Rp 11,000,000
Rp 209,000,000

Rp 208,000,000

Rp 250,000
Rp 1,700,000
Rp 195,000

Rp 1,400,000

Rp 3,440,000,000
Rp 309,600,000

Rp 2,832,000,000

Rp 3,133,900

Rp 179,000,000
Rp 16,110,000

Rp 135,000,000
 Kredit
Rp 2,920,000,000

Rp 9,680,000
Rp 16,272,000
Rp 2,432,480

Rp 5,600,000

Rp 3,600,000

Rp 2,520,000

Rp 1,162,000,000
Rp 104,580,000

Rp 270,000,000

Rp 440,000,000

Rp 1,062,000,000

Rp 526,170,000

Rp 808,000,000

Rp 250,000
Rp 850,000
Rp 110,000
 Kredit

Rp 700,000

Rp 245,000
Rp 534,000
Rp 77,900

Rp 315,000

Rp 2,580,000,000
Rp 232,200,000

Rp 1,990,909,092

Rp 2,066,900

Rp 38,648,500

Rp 6,595,845

Rp 759,000,000

Rp 750,000

Rp 8,450,000

Rp 564,000
 Kredit

Rp 240,000
Rp 1,384,000
Rp 162,400

Rp 725,000

Rp 320,000

Rp 525,000,000

Rp 1,500,000,000

Rp 2,100,000

Rp 1,786,400

Rp 924,000,000

Rp 1,608,000,000
Rp 144,720,000

Rp 560,000,000

Rp 460,000,000

Rp 37,950,000
Rp 721,050,000
 Kredit
Rp 930,000

Rp 165,000,000

Rp 250,000

Rp 442,200,000

Rp 140,000,000

Rp 115,000,000

Rp 19,639,845

Rp 140,000,000
Rp 14,000,000

Rp 750,000,000

Rp 591,000,000

Rp 300,000,000

Rp 29,468,271,162
 PT.BAHANA SAKTI
TRIAL BALANCE
TAHUN 2007

SALDO AWAL
ACC.NO NAME ACCOUNT
D
100.000.00 ASSETS
110.000.00 CURRENT ASSETS
110.100.00 PETTY CASH Rp 25,000,000
110.200.00 BANK BCA Rp 1,251,752,478
110.300.00 DEPOSIT
110.400.00 ACCOUNT RECEIVABLE Rp 1,963,000,000
110.500.00 ALLOWANCES FOR DOUBTFUL ACCOUNT
110.600.00 MERCHANDISE INVENTORY
110.600.10 MI-VEHICLE Rp 6,428,000,000
110.600.20 MI-SPARE PART Rp 28,840,000
110.700.00 PREPAID TAX
110.700.10 ARTICLE 23 Rp 34,704,000
110.700.20 ARTICLE 25 Rp 360,635,331
110.700.30 VALUE ADDED TAX IN Rp 3,865,600,000
110.800.00 PREPAID EXPENSE
110.800.10 INSURANCE Rp 8,740,273
110.800.20 RENT Rp 200,000,000
110.900.00 SUPPLIES
110.900.10 OFFICE Rp 728,000
110.900.20 WORKSHOP Rp 12,560,500
120.000.00 FIXED ASSETS
120.110.00 LAND AND BUILDING
120.110.10 LAND Rp 600,000,000
120.110.20 BUILDING Rp 1,500,000,000
120.110.30 ACCUMULATED DEPRECIATION OF BUILDING
120.120.00 FACILITIES
120.120.10 FACILITIES Rp 42,800,000
120.120.20 ACCUMULATED DEPRECIATION OF FACILITIES
120.130.00 WORKSHOP EQUIPMENT
120.130.10 WORKSHOP EQUIPMENT Rp 256,219,600
ACCUMULATED DEPRECIATION OF WORKSHOP
120.130.20 EQUIPMENT
120.140.00 VEHICLE
120.140.10 VEHICLE Rp 784,000,000
120.140.20 ACCUMULATED DEPRECIATION OF VEHICLE
120.150.00 OFFICE EQUIPMENT AND FURNITURE
120.150.10 OFFICE EQUIPMENT AND FURNITURE Rp 18,925,800
120.150.20 ACCUMULATED DEPRECIATION OF OFFICE
EQUIPMENT AND FURNITURE
130.000.00 OTHER ASSETS
130.110.00 OTHER ASSETS
130.110.10 MEMBERSHIP Rp 50,000,000
200.000.00 LIABILITIES
210.000.00 CURRENT LIABILITIES
210.100.00 ACCOUNT PAYABLE
210.200.00 ACRRUED EXPENSES
210.200.10 SALARY AND ALLOWANCES
210.200.20 ELECTRICITY
210.200.30 TELECOMUNICATION
210.300.00 TAXES PAYABLE
210.300.10 ARTICLE 21
210.300.20 ARTICLE 23
210.300.30 ARTICLE 25
210.300.40 ARTICLE 29
210.300.50 ARTICLE 4(2)
210.300.60 VALUE ADDED TAX OUT
220.000.00 LONG TERM LIABILITES
220.100.00 BANK PAYABLE
300.000.00 EQUITY
310.000.00 CAPITAL
310.100.00 CAPITAL STOCK
310.100.10 ISSUED AND FULLY PAID
320.000.00 RETAINED EARNINGS
320.100.00 RETAINED EARNINGS
320.100.10 RETAINED EARNINGS PRIORY YEARS
320.100.20 RETAINED EARNING CURRENT YEAR PROFIT AND
LOSS
400.000.00 REVENUES
410.000.00 SALES
410.100.00 VEHICLE
410.200.00 SPARE PART
410.300.00 SALES DISCOUNT
410.400.00 SALES RETURN
420.000.00 SERVICE
500.000.00 COST OF GOOD SOLD
510.000.00 COST OF GOOD SOLD
510.100.00 COGS-VEHICLE
510.200.00 COGS-SPARE PART
510.300.00 DISCOUNT
600.000.00 OPERATING EXPENSES
610.000.00 GENERAL AND ADMINISTRATIVE EXPENSE
610.100.00 GENERAL EXPENSE
610.100.10 SALARY AND ALLOWANCES
610.100.20 PROMOTION
610.100.30 TRANSPORTATION
610.100.40 ELECTRICITY
610.100.50 TELECOMUNICATION
610.100.60 INTERNET SERVICE PROVIDER
610.100.70 FUEL AND GAS
610.100.80 WORKSHOP SUPPLIES
610.100.90 OFFICE SUPPLIES
610.100.100 RENT
610.100.110 MAINTENANCE
610.100.120 CONSUMPTION
610.100.130 OTHERS
610.600.00 ADMINISTRATIVE EXPENSE
610.600.10 INSURANCE
610.600.20 ADMINISTRATIVE EXPENSE
610.600.30 DEPRECIATION OF BUILDING
610.600.40 DEPRECIATION OF FACILITIES
610.600.50 DEPRECIATION OF WORKSHOP EQUIPMENT
610.600.60 DEPRECIATION OF VEHICLE
610.600.70 DEPRECIATION OF OFFICE EQUIPMENT AND
FURNITURE
610.600.80 RETRIBUTION
700.000.00 OTHER INCOME (CHARGES)
710.000.00 OTHER INCOME (CHARGES)
710.100.10 BANK CHARGES
710.100.20 INTEREST CHARGES
710.100.30 ARTICLE 4(2)
710.100.40 BAD DEBT EXPENSE
710.100.50 INTEREST INCOME
710.100.60 OTHER INCOME
800.000.00 INCOME SUMMARY
810.000.00 INCOME SUMMARY

TOTAL Rp 17,431,505,982
 PT.BAHANA SAKTI
TRIAL BALANCE
TAHUN 2007

SALDO AWAL BULAN BERJALAN SALDO

K D K D
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 26,627,045 Rp 26,627,045 Rp 25,000,000
Rp 7,740,498,880 Rp 5,373,508,345 Rp 3,618,743,013
Rp - Rp - Rp -
Rp 4,300,120,000 Rp 3,416,200,000 Rp 2,846,920,000
Rp 981,500 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 4,439,545,455 Rp 6,827,909,092 Rp 4,039,636,363
Rp 35,135,000 Rp 15,495,000 Rp 48,480,000
Rp - Rp - Rp -
Rp 435,600 Rp - Rp 35,139,600
Rp - Rp - Rp 360,635,331
Rp 421,968,045 Rp 14,000,000 Rp 4,273,568,045
Rp - Rp - Rp -
Rp - Rp - Rp 8,740,273
Rp - Rp - Rp 200,000,000
Rp - Rp - Rp -
Rp - Rp - Rp 728,000
Rp - Rp - Rp 12,560,500
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 600,000,000
Rp - Rp - Rp 1,500,000,000
Rp 218,750,000 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 42,800,000
Rp 12,126,667 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 256,219,600

Rp 176,003,058 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 784,000,000
Rp 261,333,333 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 18,925,800

Rp 10,898,888 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 50,000,000
Rp - Rp - Rp -
 Rp - Rp - Rp -
Rp 1,552,000,000 Rp 3,541,000,000 Rp 3,679,000,000 Rp -
Rp - Rp - Rp -
Rp 208,000,000 Rp 208,000,000 Rp - Rp -
Rp 4,506,790 Rp 4,506,790 Rp - Rp -
Rp 2,089,055 Rp 2,089,055 Rp - Rp -
Rp - Rp - Rp -
Rp 104,000,000 Rp 104,000,000 Rp - Rp -
Rp 1,170,000 Rp 1,170,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 4,286,600,000 Rp 461,200,000 Rp 810,277,680 Rp -
Rp - Rp - Rp -
Rp 2,500,000,000 Rp 125,000,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 5,000,000,000 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,510,874,657 Rp - Rp - Rp -

Rp 1,582,172,034 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 8,969,000,000 Rp -
Rp - Rp 21,274,000 Rp -
Rp 898,527,200 Rp - Rp 898,527,200
Rp 402,000,000 Rp - Rp 402,000,000
Rp - Rp 11,030,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 6,687,909,092 Rp 255,000,000 Rp 6,432,909,092
Rp 15,495,000 Rp - Rp 15,495,000
Rp - Rp 48,950,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 2,100,000 Rp - Rp 2,100,000
Rp 264,000 Rp - Rp 264,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 750,000 Rp - Rp 750,000
Rp 300,000 Rp - Rp 300,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
 Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Rp - Rp - Rp -
Rp 250,000 Rp - Rp 250,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 40,000,000 Rp - Rp 40,000,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -

Rp 17,431,505,982 Rp 29,468,271,162 Rp 29,468,271,162 Rp 26,524,071,817

SALDO
K
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 981,500
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 218,750,000
Rp -
Rp -
Rp 12,126,667
Rp -
Rp -

Rp 176,003,058
Rp -
Rp -
Rp 261,333,333
Rp -
Rp -

Rp 10,898,888
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 1,690,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,635,677,680
Rp -
Rp 2,375,000,000
Rp -
Rp -
Rp -
Rp 5,000,000,000
Rp -
Rp -
Rp 1,510,874,657

Rp 1,582,172,034
Rp -
Rp -
Rp 8,969,000,000
Rp 21,274,000
Rp -
Rp -
Rp 11,030,000
Rp -
Rp -
Rp -
Rp -
Rp 48,950,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -

Rp 26,524,071,817
 PT.BAHANA SAKTI
GENERAL LEDGER
TAHUN 2007
ACC NO : PETTY CASH Account No 110.100.00
Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 25,000,000 Rp 25,000,000

ACC NO : BANK BCA Account No 110.200.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,251,752,478 Rp 1,251,752,478
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : DEPOSIT Account No 110.300.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : ACCOUNT RECEIVABLE Account No 110.400.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,963,000,000 Rp 1,963,000,000

ACC NO : ALLOWANCES FOR DOUBTFUL ACCOUNT Account No 110.500.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 981,500 Rp 981,500

ACC NO : MI-VEHICLE Account No 110.600.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 6,428,000,000 Rp 6,428,000,000

ACC NO : MI-SPARE PART Account No 110.600.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 28,840,000 Rp 28,840,000
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : ARTICLE 23 Account No 110.700.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 34,704,000.00 Rp 34,704,000.00

ACC NO : ARTICLE 25 Account No 120.150.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 360,635,331.00 Rp 360,635,331.00

ACC NO : VALUE ADDED TAX IN Account No 110.700.30

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 3,865,600,000 Rp 3,865,600,000

ACC NO : INSURANCE Account No 110.800.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 8,740,273 Rp 8,740,273

ACC NO : RENT Account No 110.800.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 200,000,000 Rp 200,000,000

ACC NO : SUPPLIES Account No 110.900.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : OFFICE Account No 110.900.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 728,000 Rp 728,000
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : WORKSHOP Account No 110.900.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 12,560,500 Rp 12,560,500

ACC NO : LAND Account No 120.110.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 600,000,000 Rp 600,000,000

ACC NO : BUILDING Account No 120.110.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,500,000,000 Rp 1,500,000,000

ACC NO : ACCUMULATED DEPRECIATION OF BUILDING Account No 120.110.30

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 218,750,000.00 Rp 218,750,000

ACC NO : FACILITIES Account No 120.120.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 42,800,000 Rp 42,800,000

ACC NO : ACCUMULATED DEPRECIATION OF FACILITIES Account No 120.120.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 12,126,667 Rp 12,126,667

ACC NO : WORKSHOP EQUIPMENT Account No 120.130.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 256,219,600 Rp 256,219,600
 PT.BAHANA SAKTI
GENERAL LEDGER
ACC NO : ACCUMULATED DEPRECIATION OF WORKSHOP EQUIPM Account No 120.130.20
Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 176,003,058.00 Rp 176,003,058

ACC NO : VEHICLE Account No 120.140.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 784,000,000 Rp 784,000,000

ACC NO : ACCUMULATED DEPRECIATION OF VEHICLE Account No 120.140.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 261,333,333 Rp 261,333,333

ACC NO : OFFICE EQUIPMENT AND FURNITURE Account No 120.150.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 18,925,800 Rp 18,925,800

ACC NO : ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT Account No 120.150.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 10,898,888 Rp 10,898,888

ACC NO : OTHER ASSETS Account No 130.110.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : MEMBERSHIP Account No 130.110.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 50,000,000 Rp 50,000,000

ACC NO : ACCOUNT PAYABLE Account No 210.100.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,552,000,000 Rp 1,552,000,000
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : SALARY AND ALLOWANCES Account No 210.200.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 208,000,000 Rp 208,000,000

ACC NO : ELECTRICITY Account No 210.200.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 4,506,790 Rp 4,506,790

ACC NO : TELECOMUNICATION Account No 210.200.30

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 2,089,055 Rp 2,089,055

ACC NO : ARTICLE 21 Account No 210.300.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 104,000,000 Rp 104,000,000

ACC NO : ARTICLE 23 Account No 210.300.20

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,170,000 Rp 1,170,000

ACC NO : ARTICLE 25 Account No 210.300.30

Date Explanation P/R Debit Kredit Saldo
Rp -

ACC NO : ARTICLE 29 Account No 210.300.40

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : ARTICLE 4(2) Account No 210.300.50

Date Explanation P/R Debit Kredit Saldo

ACC NO : VALUE ADDED TAX OUT Account No 210.300.60

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 4,286,600,000 Rp 4,286,600,000

ACC NO : BANK PAYABLE Account No 220.100.00

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 2,500,000,000 Rp 2,500,000,000

ACC NO : CAPITAL STOCK Account No 310.100.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : ISSUED AND FULLY PAID Account No 310.100.10

Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 5,000,000,000 Rp 5,000,000,000

ACC NO : RETAINED EARNINGS PRIORY YEARS Account No 320.100.10

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER
12/1/2007 SALDO AWAL Rp 1,510,874,657 Rp 1,510,874,657

ACC NO : RETAINED EARNING CURRENT YEAR PROFIT AND LOSS Account No 320.100.20
Date Explanation P/R Debit Kredit Saldo
12/1/2007 SALDO AWAL Rp 1,582,172,034 Rp 1,582,172,034

ACC NO : VEHICLE Account No 410.100.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : SPARE PART Account No 410.200.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : SALES DISCOUNT Account No 410.300.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : SALES RETURN Account No 410.400.00

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER
ACC NO : SERVICE Account No 420.000.00
Date Explanation P/R Debit Kredit Saldo

ACC NO : COGS-VEHICLE Account No 510.100.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : COGS-SPARE PART Account No 510.200.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : DISCOUNT Account No 510.300.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : GENERAL EXPENSE Account No 610.100.00

Date Explanation P/R Debit Kredit Saldo

ACC NO : SALARY AND ALLOWANCES Account No 610.100.10

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : PROMOTION Account No 610.100.20

Date Explanation P/R Debit Kredit Saldo

ACC NO : TRANSPORTATION Account No 610.100.30

Date Explanation P/R Debit Kredit Saldo

ACC NO : ELECTRICITY Account No 610.100.40

Date Explanation P/R Debit Kredit Saldo

ACC NO : TELECOMUNICATION Account No 610.100.50

Date Explanation P/R Debit Kredit Saldo

ACC NO : INTERNET SERVICE PROVIDER Account No 610.100.60

Date Explanation P/R Debit Kredit Saldo

ACC NO : FUEL AND GAS Account No 610.100.70

Date Explanation P/R Debit Kredit Saldo

ACC NO : WORKSHOP SUPPLIES Account No 610.100.80

Date Explanation P/R Debit Kredit Saldo

ACC NO : OFFICE SUPPLIES Account No 610.100.90

 PT.BAHANA SAKTI
GENERAL LEDGER
Date Explanation P/R Debit Kredit Saldo

ACC NO : RENT Account No 610.100.100

Date Explanation P/R Debit Kredit Saldo

ACC NO : MAINTENANCE Account No 610.100.110

Date Explanation P/R Debit Kredit Saldo

ACC NO : CONSUMPTION Account No 610.100.120

Date Explanation P/R Debit Kredit Saldo

ACC NO : OTHERS Account No 610.100.130

Date Explanation P/R Debit Kredit Saldo

ACC NO : INSURANCE Account No 610.600.10

Date Explanation P/R Debit Kredit Saldo

ACC NO : ADMINISTRATIVE EXPENSE Account No 610.600.20

Date Explanation P/R Debit Kredit Saldo

ACC NO : DEPRECIATION OF BUILDING Account No 610.600.30

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : DEPRECIATION OF FACILITIES Account No 610.600.40

Date Explanation P/R Debit Kredit Saldo

ACC NO : DEPRECIATION OF WORKSHOP EQUIPMENT Account No 610.600.50

Date Explanation P/R Debit Kredit Saldo

ACC NO : DEPRECIATION OF VEHICLE Account No 610.600.60

Date Explanation P/R Debit Kredit Saldo

ACC NO : DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE Account No 610.600.70

Date Explanation P/R Debit Kredit Saldo

ACC NO : RETRIBUTION Account No 610.600.80

Date Explanation P/R Debit Kredit Saldo

ACC NO : BANK CHARGES Account No 710.100.10

Date Explanation P/R Debit Kredit Saldo

ACC NO : INTEREST CHARGES Account No 710.100.20

Date Explanation P/R Debit Kredit Saldo

ACC NO : ARTICLE 4(2) Account No 710.100.30

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
GENERAL LEDGER

ACC NO : BAD DEBT EXPENSE Account No 710.100.40

Date Explanation P/R Debit Kredit Saldo

ACC NO : INTEREST INCOME Account No 710.100.50

Date Explanation P/R Debit Kredit Saldo

ACC NO : OTHER INCOME Account No 710.100.60

Date Explanation P/R Debit Kredit Saldo

ACC NO : INCOME SUMMARY Account No 810.000.00

Date Explanation P/R Debit Kredit Saldo
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
12/31/2007 INSURANCE 610.600.10 Rp 1,748,055
12/31/2007 INSURANCE 110.800.10

12/31/2007 #N/A 610,100,100 Rp 4,000,000

12/31/2007 RENT 110.800.20

12/31/2007 OFFICE SUPPLIES 610.100.90 Rp 218,400

12/31/2007 OFFICE 110.900.10

12/31/2007 WORKSHOP SUPPLIES 610.100.80 Rp 3,768,150

12/31/2007 WORKSHOP 110.900.20

12/31/2007 DEPRECIATION OF BUILDING 610.600.30 Rp 6,250,000

12/31/2007 ACCUMULATED DEPRECIATION OF BUILDIN120.110.30

12/31/2007 DEPRECIATION OF FACILITIES 610.600.40 Rp 356,667

12/31/2007 ACCUMULATED DEPRECIATION OF
FACILITIES 120.120.20

DEPRECIATION OF WORKSHOP
12/31/2007 EQUIPMENT 610.600.50 Rp 5,337,908
ACCUMULATED DEPRECIATION OF
12/31/2007 WORKSHOP EQUIPMENT 120.130.20

12/31/2007 DEPRECIATION OF VEHICLE 610.600.60 Rp 8,166,667

ACCUMULATED DEPRECIATION OF
12/31/2007 VEHICLE 120.140.20

DEPRECIATION OF OFFICE EQUIPMENT

12/31/2007 AND FURNITURE 610.600.70 Rp 394,288
ACCUMULATED DEPRECIATION OF OFFICE
12/31/2007 EQUIPMENT AND FURNITURE 120.150.20

12/31/2007 BAD DEBT EXPENSE 710.100.40 Rp 142,346

12/31/2007 ALLOWANCES FOR DOUBTFUL ACCOUNT 110.500.00

12/31/2007 SALARY AND ALLOWANCES 610.100.10 Rp 197,500,000

12/31/2007 SALARY AND ALLOWANCES 210.200.10
12/31/2007 ARTICLE 21 210.300.10

12/31/2007 ELECTRICITY 610.100.40 Rp 3,906,650

12/31/2007 ELECTRICITY 210.200.20

12/31/2007 TELECOMUNICATION 610.100.50 Rp 1,980,500

 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
12/31/2007 TELECOMUNICATION 210.200.30

12/31/2007 VALUE ADDED TAX OUT 210.300.60 Rp 4,635,677,680

12/31/2007 VALUE ADDED TAX IN 110.700.30
12/31/2007 VALUE ADDED TAX OUT 210.300.60

12/31/2007 BANK BCA 110.200.00 Rp 2,084,276

12/31/2007 INTEREST INCOME 710.100.50

12/31/2007 BANK CHARGES 710.100.10 Rp 76,000

12/31/2007 ARTICLE 4(2) 710.100.30 Rp 416,855
12/31/2007 BANK BCA 110.200.00

TOTAL Rp 4,872,024,442
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit

TOTAL
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 PT.BAHANA SAKTI
ADJUSTING JOURNAL
TAHUN 2007
Date Account Name P/R Debit
 Kredit

Rp 1,748,055

Rp 4,000,000

Rp 218,400

Rp 3,768,150

Rp 6,250,000

Rp 356,667

Rp 5,337,908

Rp 8,166,667

Rp 394,288

Rp 142,346

Rp 185,000,000
Rp 12,500,000

Rp 3,906,650
 Kredit
Rp 1,980,500

Rp 4,273,568,045
Rp 362,109,635

Rp 2,084,276

Rp 492,855

Rp 4,872,024,442
Kredit
Kredit
Kredit
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007
Inventory Name : Bus Mitsubishi
Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007

Inventory Name : Misubishi Kuda LGX 2000

Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007

Inventory Name : Mitsubishi Grandis GX

Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007

Inventory Name : Disk Brake

Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007

Inventory Name : Koil

Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007

Inventory Name : Plat Kopling

Purchase Sales Balance
Date Description
QTY PRC TOTAL QTY PRC TOTAL QTY PRC TOTAL
 PT.BAHANA SAKTI
MERCHANDISE INVENTORY STOCK CARD
TAHUN 2007
 PT.BAHANA SAKTI
SUBSIDIARY LEDGER ACCOUNT RECEIVABLE
TAHUN 2007
Debitur Name : PT. Lintas Nusantara
Date Description Term Debit Kredit Balance

Debitur Name : PT. Mulya Artha

Date Description Term Debit Kredit Balance

Debitur Name : PT. Trihangga

Date Description Term Debit Kredit Balance
 PT.BAHANA SAKTI
SUBSIDIARY LEDGER ACCOUNT PAYABLE
TAHUN 2007
Kreditur Name : PT. Krama Yudha
Date Description Term Debit Kredit Balance

Kreditur Name : PT. Armada

Date Description Term Debit Kredit Balance

Kreditur Name : PT. Yudha Bakti

Date Description Term Debit Kredit Balance
 PT.BAHANA SAKTI
WORKSHEET
DESEMBER,2007
TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
NO ACC ACCOUNT TITLE
D K D K D K
100.000.00 ASSETS Rp - Rp - Rp - Rp - Rp - Rp -
110.000.00 CURRENT ASSETS Rp - Rp - Rp - Rp - Rp - Rp -
110.100.00 PETTY CASH Rp 25,000,000 Rp - Rp - Rp - Rp 25,000,000 Rp -
110.200.00 BANK BCA Rp 3,618,743,013 Rp - Rp 2,084,276 Rp 492,855.29 Rp 3,620,334,434 Rp -
110.300.00 DEPOSIT Rp - Rp - Rp - Rp - Rp - Rp -
110.400.00 ACCOUNT RECEIVABLE Rp 2,846,920,000 Rp - Rp - Rp - Rp 2,846,920,000 Rp -
ALLOWANCES FOR DOUBTFUL
110.500.00 ACCOUNT Rp - Rp 981,500 Rp - Rp 142,346 Rp - Rp 1,123,846
110.600.00 MERCHANDISE INVENTORY Rp - Rp - Rp - Rp - Rp - Rp -
110.600.10 MI-VEHICLE Rp 4,039,636,363 Rp - Rp - Rp - Rp 4,039,636,363 Rp -
110.600.20 MI-SPARE PART Rp 48,480,000 Rp - Rp - Rp - Rp 48,480,000 Rp -
110.700.00 PREPAID TAX Rp - Rp - Rp - Rp - Rp - Rp -
110.700.10 ARTICLE 23 Rp 35,139,600 Rp - Rp - Rp - Rp 35,139,600 Rp -
110.700.20 ARTICLE 25 Rp 360,635,331 Rp - Rp - Rp - Rp 360,635,331 Rp -
110.700.30 VALUE ADDED TAX IN Rp 4,273,568,045 Rp - Rp - Rp 4,273,568,045 Rp - Rp -
110.800.00 PREPAID EXPENSE Rp - Rp - Rp - Rp - Rp - Rp -
110.800.10 INSURANCE Rp 8,740,273 Rp - Rp - Rp 1,748,055 Rp 6,992,218 Rp -
110.800.20 RENT Rp 200,000,000 Rp - Rp - Rp 4,000,000 Rp 196,000,000 Rp -
110.900.00 SUPPLIES Rp - Rp - Rp - Rp - Rp - Rp -
110.900.10 OFFICE Rp 728,000 Rp - Rp - Rp 218,400 Rp 509,600 Rp -
110.900.20 WORKSHOP Rp 12,560,500 Rp - Rp - Rp 3,768,150 Rp 8,792,350 Rp -
120.000.00 FIXED ASSETS Rp - Rp - Rp - Rp - Rp - Rp -
120.110.00 LAND AND BUILDING Rp - Rp - Rp - Rp - Rp - Rp -
120.110.10 LAND Rp 600,000,000 Rp - Rp - Rp - Rp 600,000,000 Rp -
120.110.20 BUILDING Rp 1,500,000,000 Rp - Rp - Rp - Rp 1,500,000,000 Rp -
ACCUMULATED DEPRECIATION
120.110.30 OF BUILDING Rp - Rp 218,750,000 Rp - Rp 6,250,000 Rp - Rp 225,000,000
 TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
NO ACC ACCOUNT TITLE
D K D K D K
120.120.00 FACILITIES Rp - Rp - Rp - Rp - Rp - Rp -
120.120.10 FACILITIES Rp 42,800,000 Rp - Rp - Rp - Rp 42,800,000 Rp -

ACCUMULATED DEPRECIATION
120.120.20 OF FACILITIES Rp - Rp 12,126,667 Rp - Rp 356,667 Rp - Rp 12,483,334
120.130.00 WORKSHOP EQUIPMENT Rp - Rp - Rp - Rp - Rp - Rp -
120.130.10 WORKSHOP EQUIPMENT Rp 256,219,600 Rp - Rp - Rp - Rp 256,219,600 Rp -

ACCUMULATED DEPRECIATION
120.130.20 OF WORKSHOP EQUIPMENT Rp - Rp 176,003,058 Rp - Rp 5,337,908 Rp - Rp 181,340,966
120.140.00 VEHICLE Rp - Rp - Rp - Rp - Rp - Rp -
120.140.10 VEHICLE Rp 784,000,000 Rp - Rp - Rp - Rp 784,000,000 Rp -
ACCUMULATED DEPRECIATION
120.140.20 OF VEHICLE Rp - Rp 261,333,333 Rp - Rp 8,166,667 Rp - Rp 269,500,000
OFFICE EQUIPMENT AND
120.150.00 FURNITURE Rp - Rp - Rp - Rp - Rp - Rp -
OFFICE EQUIPMENT AND
120.150.10 FURNITURE Rp 18,925,800 Rp - Rp - Rp - Rp 18,925,800 Rp -

ACCUMULATED DEPRECIATION
OF OFFICE EQUIPMENT AND
120.150.20 FURNITURE Rp - Rp 10,898,888 Rp - Rp 394,288 Rp - Rp 11,293,176
130.000.00 OTHER ASSETS Rp - Rp - Rp - Rp - Rp - Rp -
130.110.00 OTHER ASSETS Rp - Rp - Rp - Rp - Rp - Rp -
130.110.10 MEMBERSHIP Rp 50,000,000 Rp - Rp - Rp - Rp 50,000,000 Rp -
200.000.00 LIABILITIES Rp - Rp - Rp - Rp - Rp - Rp -
210.000.00 CURRENT LIABILITIES Rp - Rp - Rp - Rp - Rp - Rp -
210.100.00 ACCOUNT PAYABLE Rp - Rp 1,690,000,000 Rp - Rp - Rp - Rp 1,690,000,000
210.200.00 ACRRUED EXPENSES Rp - Rp - Rp - Rp - Rp - Rp -
210.200.10 SALARY AND ALLOWANCES Rp - Rp - Rp - Rp 185,000,000 Rp - Rp 185,000,000
 TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
NO ACC ACCOUNT TITLE
D K D K D K
210.200.20 ELECTRICITY Rp - Rp - Rp - Rp 3,906,650 Rp - Rp 3,906,650
210.200.30 TELECOMUNICATION Rp - Rp - Rp - Rp 1,980,500 Rp - Rp 1,980,500
210.300.00 TAXES PAYABLE Rp - Rp - Rp - Rp - Rp - Rp -
210.300.10 ARTICLE 21 Rp - Rp - Rp - Rp 12,500,000 Rp - Rp 12,500,000
210.300.20 ARTICLE 23 Rp - Rp - Rp - Rp - Rp - Rp -
210.300.30 ARTICLE 25 Rp - Rp - Rp - Rp - Rp - Rp -
210.300.40 ARTICLE 29 Rp - Rp - Rp - Rp - Rp - Rp -
210.300.50 ARTICLE 4(2) Rp - Rp - Rp - Rp - Rp - Rp -
210.300.60 VALUE ADDED TAX OUT Rp - Rp 4,635,677,680 Rp 4,635,677,680 Rp 362,109,635 Rp - Rp 362,109,635
220.000.00 LONG TERM LIABILITES Rp - Rp - Rp - Rp - Rp - Rp -
220.100.00 BANK PAYABLE Rp - Rp 2,375,000,000 Rp - Rp - Rp - Rp 2,375,000,000
300.000.00 EQUITY Rp - Rp - Rp - Rp - Rp - Rp -
310.000.00 CAPITAL Rp - Rp - Rp - Rp - Rp - Rp -
310.100.00 CAPITAL STOCK Rp - Rp - Rp - Rp - Rp - Rp -
310.100.10 ISSUED AND FULLY PAID Rp - Rp 5,000,000,000 Rp - Rp - Rp - Rp 5,000,000,000
320.000.00 RETAINED EARNINGS Rp - Rp - Rp - Rp - Rp - Rp -
320.100.00 RETAINED EARNINGS Rp - Rp - Rp - Rp - Rp - Rp -
RETAINED EARNINGS PRIORY
320.100.10 YEARS Rp - Rp 1,510,874,657 Rp - Rp - Rp - Rp 1,510,874,657

320.100.20 RETAINED EARNING CURRENT

YEAR PROFIT AND LOSS Rp - Rp 1,582,172,034 Rp - Rp - Rp - Rp 1,582,172,034
400.000.00 REVENUES Rp - Rp - Rp - Rp - Rp - Rp -
410.000.00 SALES Rp - Rp - Rp - Rp - Rp - Rp -
410.100.00 VEHICLE Rp - Rp 8,969,000,000 Rp - Rp - Rp - Rp 8,969,000,000
410.200.00 SPARE PART Rp - Rp 21,274,000 Rp - Rp - Rp - Rp 21,274,000
410.300.00 SALES DISCOUNT Rp 898,527,200 Rp - Rp - Rp - Rp 898,527,200 Rp -
410.400.00 SALES RETURN Rp 402,000,000 Rp - Rp - Rp - Rp 402,000,000 Rp -
420.000.00 SERVICE Rp - Rp 11,030,000 Rp - Rp - Rp - Rp 11,030,000
500.000.00 COST OF GOOD SOLD Rp - Rp - Rp - Rp - Rp - Rp -
 TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
NO ACC ACCOUNT TITLE
D K D K D K
510.000.00 COST OF GOOD SOLD Rp - Rp - Rp - Rp - Rp - Rp -
510.100.00 COGS-VEHICLE Rp 6,432,909,092 Rp - Rp - Rp - Rp 6,432,909,092 Rp -
510.200.00 COGS-SPARE PART Rp 15,495,000 Rp - Rp - Rp - Rp 15,495,000 Rp -
510.300.00 DISCOUNT Rp - Rp 48,950,000 Rp - Rp - Rp - Rp 48,950,000
600.000.00 OPERATING EXPENSES Rp - Rp - Rp - Rp - Rp - Rp -
610.000.00 GENERAL AND
ADMINISTRATIVE EXPENSE Rp - Rp - Rp - Rp - Rp - Rp -
610.100.00 GENERAL EXPENSE Rp - Rp - Rp - Rp - Rp - Rp -
610.100.10 SALARY AND ALLOWANCES Rp - Rp - Rp 197,500,000 Rp - Rp 197,500,000 Rp -
610.100.20 PROMOTION Rp 2,100,000 Rp - Rp - Rp - Rp 2,100,000 Rp -
610.100.30 TRANSPORTATION Rp 264,000 Rp - Rp - Rp - Rp 264,000 Rp -
610.100.40 ELECTRICITY Rp - Rp - Rp 3,906,650 Rp - Rp 3,906,650 Rp -
610.100.50 TELECOMUNICATION Rp - Rp - Rp 1,980,500 Rp - Rp 1,980,500 Rp -
610.100.60 INTERNET SERVICE PROVIDER Rp 750,000 Rp - Rp - Rp - Rp 750,000 Rp -
610.100.70 FUEL AND GAS Rp 300,000 Rp - Rp - Rp - Rp 300,000 Rp -
610.100.80 WORKSHOP SUPPLIES Rp - Rp - Rp 3,768,150 Rp - Rp 3,768,150 Rp -
610.100.90 OFFICE SUPPLIES Rp - Rp - Rp 218,400 Rp - Rp 218,400 Rp -
610.100.100 RENT Rp - Rp - Rp - Rp - Rp - Rp -
610.100.110 MAINTENANCE Rp 930,000 Rp - Rp - Rp - Rp 930,000 Rp -
610.100.120 CONSUMPTION Rp 8,450,000 Rp - Rp - Rp - Rp 8,450,000 Rp -
610.100.130 OTHERS Rp - Rp - Rp - Rp - Rp - Rp -
610.600.00 ADMINISTRATIVE EXPENSE Rp - Rp - Rp - Rp - Rp - Rp -
610.600.10 INSURANCE Rp - Rp - Rp 1,748,055 Rp - Rp 1,748,055 Rp -
610.600.20 ADMINISTRATIVE EXPENSE Rp - Rp - Rp - Rp - Rp - Rp -
610.600.30 DEPRECIATION OF BUILDING Rp - Rp - Rp 6,250,000 Rp - Rp 6,250,000 Rp -
610.600.40 DEPRECIATION OF FACILITIES Rp - Rp - Rp 356,667 Rp - Rp 356,667 Rp -
DEPRECIATION OF WORKSHOP
610.600.50 EQUIPMENT Rp - Rp - Rp 5,337,908 Rp - Rp 5,337,908 Rp -
610.600.60 DEPRECIATION OF VEHICLE Rp - Rp - Rp 8,166,667 Rp - Rp 8,166,667 Rp -
 TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
NO ACC ACCOUNT TITLE
D K D K D K
DEPRECIATION OF OFFICE
610.600.70 EQUIPMENT AND FURNITURE Rp - Rp - Rp 394,288 Rp - Rp 394,288 Rp -
610.600.80 RETRIBUTION Rp 250,000 Rp - Rp - Rp - Rp 250,000 Rp -
700.000.00 OTHER INCOME (CHARGES) Rp - Rp - Rp - Rp - Rp - Rp -
710.000.00 OTHER INCOME (CHARGES) Rp - Rp - Rp - Rp - Rp - Rp -
710.100.10 BANK CHARGES Rp - Rp - Rp 76,000 Rp - Rp 76,000 Rp -
710.100.20 INTEREST CHARGES Rp 40,000,000 Rp - Rp - Rp - Rp 40,000,000 Rp -
710.100.30 ARTICLE 4(2) Rp - Rp - Rp 416,855 Rp - Rp 416,855 Rp -
710.100.40 BAD DEBT EXPENSE Rp - Rp - Rp 142,346 Rp - Rp 142,346 Rp -
710.100.50 INTEREST INCOME Rp - Rp - Rp - Rp 2,084,276 Rp - Rp 2,084,276
710.100.60 OTHER INCOME Rp - Rp - Rp - Rp - Rp - Rp -
800.000.00 INCOME SUMMARY Rp - Rp - Rp - Rp - Rp - Rp -
810.000.00 INCOME SUMMARY Rp - Rp - Rp - Rp - Rp - Rp -

TOTAL Rp 26,524,071,817 Rp 26,524,071,817 Rp 4,868,024,442 Rp 4,872,024,442 Rp 22,472,623,073 Rp 22,476,623,073

T.BAHANA SAKTI
WORKSHEET
ESEMBER,2007
INCOME STATEMENT BALANCE SHEET
D K D K
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 25,000,000 Rp -
Rp - Rp - Rp 3,620,334,434 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 2,846,920,000 Rp -

Rp - Rp - Rp - Rp 1,123,846
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 4,039,636,363 Rp -
Rp - Rp - Rp 48,480,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 35,139,600 Rp -
Rp - Rp - Rp 360,635,331 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 6,992,218 Rp -
Rp - Rp - Rp 196,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 509,600 Rp -
Rp - Rp - Rp 8,792,350 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 600,000,000 Rp -
Rp - Rp - Rp 1,500,000,000 Rp -

Rp - Rp - Rp - Rp 225,000,000
 INCOME STATEMENT BALANCE SHEET
D K D K
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 42,800,000 Rp -

Rp - Rp - Rp - Rp 12,483,334
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 256,219,600 Rp -

Rp - Rp - Rp - Rp 181,340,966
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 784,000,000 Rp -

Rp - Rp - Rp - Rp 269,500,000

Rp - Rp - Rp - Rp -

Rp - Rp - Rp 18,925,800 Rp -

Rp - Rp - Rp - Rp 11,293,176
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 50,000,000 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 1,690,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 185,000,000
 INCOME STATEMENT BALANCE SHEET
D K D K
Rp - Rp - Rp - Rp 3,906,650
Rp - Rp - Rp - Rp 1,980,500
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 12,500,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 362,109,635
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 2,375,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 5,000,000,000
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -

Rp - Rp - Rp - Rp 1,510,874,657

Rp - Rp - Rp - Rp 1,582,172,034
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 8,969,000,000 Rp - Rp -
Rp - Rp 21,274,000 Rp - Rp -
Rp 898,527,200 Rp - Rp - Rp -
Rp 402,000,000 Rp - Rp - Rp -
Rp - Rp 11,030,000 Rp - Rp -
Rp - Rp - Rp - Rp -
 INCOME STATEMENT BALANCE SHEET
D K D K
Rp - Rp - Rp - Rp -
Rp 6,432,909,092 Rp - Rp - Rp -
Rp 15,495,000 Rp - Rp - Rp -
Rp - Rp 48,950,000 Rp - Rp -
Rp - Rp - Rp - Rp -

Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 197,500,000 Rp - Rp - Rp -
Rp 2,100,000 Rp - Rp - Rp -
Rp 264,000 Rp - Rp - Rp -
Rp 3,906,650 Rp - Rp - Rp -
Rp 1,980,500 Rp - Rp - Rp -
Rp 750,000 Rp - Rp - Rp -
Rp 300,000 Rp - Rp - Rp -
Rp 3,768,150 Rp - Rp - Rp -
Rp 218,400 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 930,000 Rp - Rp - Rp -
Rp 8,450,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 1,748,055 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 6,250,000 Rp - Rp - Rp -
Rp 356,667 Rp - Rp - Rp -

Rp 5,337,908 Rp - Rp - Rp -
Rp 8,166,667 Rp - Rp - Rp -
 INCOME STATEMENT BALANCE SHEET
D K D K

Rp 394,288 Rp - Rp - Rp -
Rp 250,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 76,000 Rp - Rp - Rp -
Rp 40,000,000 Rp - Rp - Rp -
Rp 416,855 Rp - Rp - Rp -
Rp 142,346 Rp - Rp - Rp -
Rp - Rp 2,084,276 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp -
Rp 8,032,237,778 Rp 9,052,338,276 Rp 14,440,385,296 Rp 13,424,284,797
Rp 1,016,100,499 Rp 1,016,100,499
INCOME STATEMENT

VEHICLE Rp 8,969,000,000
SPARE PART Rp 21,274,000
SALES DISCOUNT Rp (898,527,200)
SALES RETURN Rp (402,000,000)
NET SALES Rp 7,689,746,800
SERVICE Rp 11,030,000
COGS-VEHICLE Rp (6,432,909,092)
COGS-SPARE PART Rp (15,495,000)
DISCOUNT Rp 48,950,000
GROSS PROFIT Rp 1,301,322,708
GENERAL EXPENSE
SALARY AND ALLOWANCES Rp 197,500,000
PROMOTION Rp 2,100,000
TRANSPORTATION Rp 264,000
ELECTRICITY Rp 3,906,650
TELECOMUNICATION Rp 1,980,500
INTERNET SERVICE PROVIDER Rp 750,000
FUEL AND GAS Rp 300,000
WORKSHOP SUPPLIES Rp 3,768,150
OFFICE SUPPLIES Rp 218,400
RENT Rp 4,000,000
MAINTENANCE Rp 930,000
CONSUMPTION Rp 8,450,000
OTHERS Rp -
ADMINISTRATIVE EXPENSE Rp -
INSURANCE Rp 1,748,055
ADMINISTRATIVE EXPENSE Rp -
DEPRECIATION OF BUILDING Rp 6,250,000
DEPRECIATION OF FACILITIES Rp 356,667
DEPRECIATION OF WORKSHOP EQUIPMENT Rp 5,337,908
DEPRECIATION OF VEHICLE Rp 8,166,667
DEPRECIATION OF OFFICE EQUIPMENT AND F Rp 394,288
RETRIBUTION Rp 250,000
OTHER INCOME (CHARGES) Rp -
OTHER INCOME (CHARGES) Rp -
BANK CHARGES Rp 76,000
INTEREST CHARGES Rp 40,000,000
ARTICLE 4(2) Rp 416,855
BAD DEBT EXPENSE Rp 142,346
TOTAL EXPENSES Rp 287,306,486
OPERATIONAL PROFIT Rp 1,014,016,222
INTEREST INCOME Rp - Rp 2,084,276
OTHER INCOME Rp -
NET PROFIT Rp 1,016,100,499

0
0
0
0
0
FINANCIAL STATEMENT

INCOME STATEMENT

SALES
VEHICLE
SPARE PART
SALES DISCOUNT
SALES RETURN
NET SALES
SERVICE
REVENUE

COGS
COGS-VEHICLE
COGS-SPARE PART
DISCOUNT
TOTAL COGS
GROSS PROFIT

EXPENSES
SALARY AND ALLOWANCES
PROMOTION
TRANSPORTATION
ELECTRICITY
TELECOMUNICATION
INTERNET SERVICE PROVIDER

FUEL AND GAS

WORKSHOP SUPPLIES
OFFICE SUPPLIES

RENT
MAINTENANCE
CONSUMPTION

OTHERS
ADMINISTRATIVE EXPENSE
INSURANCE
ADMINISTRATIVE EXPENSE
DEPRECIATION OF BUILDING
DEPRECIATION OF FACILITIES

DEPRECIATION OF WORKSHOP EQUIPMENT

DEPRECIATION OF VEHICLE
 DEPRECIATION OF OFFICE EQUIPMENT AND FURNITURE
RETRIBUTION
OTHER INCOME (CHARGES)
OTHER INCOME (CHARGES)
BANK CHARGES
INTEREST CHARGES
ARTICLE 4(2)
BAD DEBT EXPENSE
TOTAL EXPENSES
OTHER INCOME
INTEREST INCOME
OTHER INCOME
NET PROFIT

PT.BAHANA SAKTI
RETAINED EARNING
DECEMBER 31 2007

DESCRIPTION

RETAINED EARNINGS PRIORY YEARS

RETAINED EARNING CURRENT YEAR PROFIT AND LOSS
RETAINED EARNING FOR DECEMBER 2006
RETAINED EARNING CURRENT YEAR
RETAINED EARNING
E STATEMENT BALANCE SHEET

AKTIVA
Rp 8,969,000,000
Rp 21,274,000
Rp (898,527,200)
Rp (402,000,000)
Rp 7,689,746,800
Rp 11,030,000
Rp 7,700,776,800

Rp 6,432,909,092
Rp 15,495,000
Rp (48,950,000)
Rp 6,399,454,092
Rp 1,301,322,708

Rp 197,500,000
Rp 2,100,000
Rp 264,000
Rp 3,906,650
Rp 1,980,500
Rp 750,000

Rp 300,000
Rp 3,768,150
Rp 218,400

Rp 4,000,000
Rp 930,000
Rp 8,450,000

Rp -
Rp -
Rp 1,748,055
Rp -
Rp 6,250,000
Rp 356,667

Rp 5,337,908
Rp 8,166,667
 Rp 394,288
Rp 250,000
Rp -
Rp -
Rp 76,000
Rp 40,000,000
Rp 416,855
Rp 142,346
Rp 287,306,486

Rp 2,084,276
Rp -
Rp 1,016,100,499

I
G
7

AMOUNT

Rp 1,510,874,657
Rp 1,582,172,034
Rp 3,093,046,691
Rp 1,016,100,499
Rp 4,109,147,190
BALANCE SHEET

PETTY CASH Rp 25,000,000

BANK BCA Rp 3,620,334,434
DEPOSIT Rp -
ACCOUNT RECEIVABLE Rp 2,846,920,000
ALLOWANCES FOR DOUBTFUL ACCOUNT Rp (1,123,846)
MERCHANDISE INVENTORY Rp -
MI-VEHICLE Rp 4,039,636,363
MI-SPARE PART Rp 48,480,000
PREPAID TAX Rp -
ARTICLE 23 Rp 35,139,600
ARTICLE 25 Rp 360,635,331
VALUE ADDED TAX IN Rp -
PREPAID EXPENSE Rp -
INSURANCE Rp 6,992,218
RENT Rp 196,000,000
SUPPLIES Rp -
OFFICE Rp 509,600
WORKSHOP Rp 8,792,350
FIXED ASSETS Rp -
LAND AND BUILDING Rp -
LAND Rp 600,000,000
BUILDING Rp 1,500,000,000
ACCUMULATED DEPRECIATION OF
BUILDING Rp (225,000,000)
FACILITIES Rp -
FACILITIES Rp 42,800,000
ACCUMULATED DEPRECIATION OF
FACILITIES Rp (12,483,334)
WORKSHOP EQUIPMENT Rp -
WORKSHOP EQUIPMENT Rp 256,219,600
ACCUMULATED DEPRECIATION OF
WORKSHOP EQUIPMENT Rp (181,340,966)
VEHICLE Rp -
VEHICLE Rp 784,000,000
ACCUMULATED DEPRECIATION OF VEHICLE Rp (269,500,000)
OFFICE EQUIPMENT AND FURNITURE Rp -
OFFICE EQUIPMENT AND FURNITURE Rp 18,925,800
ACCUMULATED DEPRECIATION OF OFFICE
EQUIPMENT AND FURNITURE Rp (11,293,176)
OTHER ASSETS Rp -
OTHER ASSETS Rp -
MEMBERSHIP Rp 50,000,000

Rp 13,739,643,974