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WORKING

Per Book
No. Akun Keterangan
Dr
101-01 Kas Besar (cash on hand) 15,508,000
101-02 Kas Kecil (petty cash) 1,250,000
102-01 Bank BINI 104,100,150

102-02 Bank Mandi 25,062,625


102-03 Bank CAB 127,500,000

103-01 Deposito Berjangka (time deposits) 194,500,000


104-01 Piutang Dagang (trade receivables) 898,725,250

104-02 Piutang Lain-lain (other receivables) 14,940,000

105-01 Persediaan Barang Dagang (inventories) 1,182,050,000

Persediaan Barang Dalam Perjalanan (goods in transit)


106-01 Sewa di Bayar di Muka (prepaid rent) 20,000,000
106-02 Asuransi di Bayar di Muka (prepaid insurance) 3,000,000
108-00 Perlengkapan Kantor (office supplies) 5,917,500
111-00 Investasi (investment) 343,750,000
201-01 Tanah (landrights) 775,000,000
202-01 Bangunan dan Prasarana (building and improvement) 650,000,000
202-02 Akumulasi Penyusutan (accumulated depreciation)
Aset Tetap Sewa Guna Usaha
Akumulasi Penyusutan (accumulated depreciation)
203-01 Kendaraan Bermotor (transportation equipment) 288,500,000
203-02 Akumulasi Penyusutan (accumulated depreciation)
204-01 Peralatan Kantor dan Toko (office and store equipment) 38,500,000

204-02 Akumulasi Penyusutan (accumulated depreciation)


301-01 Utang Dagang (trade payables)
302-01 Utang Lain-lain (others payables)
303-01-1 Utang Pajak-21 (taxes payables - inc. tax 21)
303-01-3 Utang Pajak-25/29 (taxes payables - inc. tax 25/29)
303-01-4 PPN Keluaran (value added tax - out)

304-01 Biaya yang Masih Harus di Bayar (accrued expenses)

310-01 Utang Sewa Guna Usaha - Lancar


410-01 Utang Sewa Guna Usaha - Jangka Panjang

501-00 Modal Saham (share capital)


601-00 Saldo Laba (Retained Earnings)
605-00 Dividen
701-00 Penjualan (sales)
702-00 Retur Penjualan (sales return) 55,047,000
703-00 Diskon Penjualan (sales discount) 11,094,000
801-00 Beban Pokok Penjualan (cost of sales) 4,422,500,000

830-01 Gaji (salaries) 610,000,000


830-02 Beban Promosi (promotion)
830-03 Perjalanan dinas & Akomodasi (travel and accomodation) 2,600,000
830-04 Pemeliharaan & Reparasi (repair and maintenance) 14,928,804
830-05 Jasa Profesional (professional fee) 20,435,400
Beban Sumbangan
830-06 Asuransi (insurance)
830-07 Jamuan dan representasi (entertainment and representation) 25,000,000
830-08 Sewa Guna Usaha (leasing) 6,847,500
830-09 Beban Perlengkapan Kantor (office supplies expenses) 1,000,000
830-10 Telepon, faks, dan pos (tel,fax,and postage) 3,513,500
830-11 Listrik dan Air (electricity and water) 562,500
830-12 Penyusutan (depreciation) 84,925,400
830-13 Beban Piutang Tak Tertagih (uncollected receivables expenses)
830-14 Beban Sewa (rent expenses)
830-15 Beban Lain-Lain (other expenses) 1,500,000

920-00 Laba/rugi Valuta Asing (gain or loss on foreign exchange)

901-01 Pendapatan Bunga (interest income)

930-01 Beban Pajak Penghasilan (corporate income tax) 44,432,000


TOTAL 9,992,689,629
Saldo Laba Tahun 2012
Total Assets and Equity
PT PETA
WORKING TRIAL BALANCE AUDITED
31 Desember 2012

Per Book Adjustment Per Audit


Cr Dr Ref Cr Ref Dr Cr
10,000,000 (22) 5,508,000
1,250,000
13,500,000 (2) 210,473,650
40,000,000 (4)
52,873,500 (8)
56,775 (9) 25,119,400
552,000 (10) 148,343,506
20,291,506 (11)
51,250,000 (12) 245,750,000
27,500,000 (1) 691,005,250
13,500,000 (2)
105,600,000 (3)
40,000,000 (4)
21,120,000 (5)
75,000,000 (18) 14,940,000 (19) 76,514,897
1,514,897 (31)
16,000,000 (5) 47,500,000 (6) 1,140,550,000
10,000,000 (7)
84,000,000 (3) 84,000,000
5,000,000 (14) 15,000,000
3,000,000 (13)
25,000 (15) 1,582,500 (29) 4,360,000
750,000 (16) 10,000,000 (17) 334,500,000
775,000,000
650,000,000
90,833,300 9,375,000 (25) 100,208,300
74,700,000 (19) 74,700,000
4,150,000 (25) 4,150,000
12,500,000 (24) 301,000,000
163,516,600 30,545,900 (25) 132,970,700
10,000,000 (22) 49,500,000
1,000,000 ("3)
12,575,400 2,715,396 (25) 15,290,796
287,500,000 52,250,000 (6) 235,250,000
15,687,992 15,687,992
5,781,800 24,111,637 (30) 29,893,437
12,432,126 12,432,126
8,850,000 9,600,000 (3) 4,750,000 (6) 2,080,000
1,920,000 (5)
62,403,400 67,500 (15) 85,890,900
3,500,000 (28)
19,920,000 (20)
19,920,000 (20) 59,760,000 (19) 34,860,000
4,980,000 (21)
1,000,000,000 1,000,000,000
2,756,975,986 2,756,975,986
75,000,000 (18) 75,000,000
5,547,000,000 96,000,000 (3) 52,500,000 (8) 5,503,500,000
19,200,000 (5) 74,247,000
11,094,000
84,000,000 (3) 4,322,500,000
16,000,000 (5)
610,000,000
10,000,000 (7) 10,000,000
42,500 (15) 2,642,500
15,435,400 (27) 12,500,000 (24) 17,864,204
15,435,400 (27) 5,000,000
20,000,000 (26) 20,000,000
3,000,000 (13) 3,000,000
3,500,000 (28) 20,000,000 (26) 8,500,000
4,980,000 (21) 1,867,500
1,582,500 (29) 1,000,000 (23) 1,582,500
3,513,500
562,500
14,305,505 (25) 70,619,895
27,500,000 (1) 27,500,000
5,000,000 (14) 5,000,000
50,000 (8) 750,000 (16) 10,898,000
50,000 (9)
48,000 (10)
10,000,000 (17)
20,291,506 (11) 71,541,506
51,250,000 (12)
29,133,025 423,500 (8) 31,778,197
106,775 (9)
600,000 (10)
1,514,897 (31)
24,111,637 (30) 68,543,637
9,992,689,629 808,749,615 808,749,616 10,107,509,939 10,107,509,940
Income Statement Balance Sheet
Dr Cr Dr Cr
5,508,000
1,250,000
210,473,650

25,119,400
148,343,506

245,750,000
691,005,250

76,514,897

1,140,550,000

84,000,000
15,000,000

4,360,000
334,500,000
775,000,000
650,000,000
100,208,300
74,700,000
4,150,000
301,000,000
132,970,700
49,500,000

15,290,796
235,250,000
15,687,992
29,893,437
12,432,126
2,080,000

85,890,900

34,860,000

1,000,000,000
2,756,975,986
75,000,000
5,503,500,000
74,247,000
11,094,000
4,322,500,000

610,000,000
10,000,000
2,642,500
17,864,204
5,000,000
20,000,000
3,000,000
8,500,000
1,867,500
1,582,500
3,513,500
562,500
70,619,895
27,500,000
5,000,000
10,898,000

71,541,506

31,778,197

68,543,637
5,274,935,236 5,681,819,703
406,884,467 406,884,467
5,681,819,703 5,681,819,703 4,832,574,703 4,832,574,704