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Kode WP: TB-1

PT BINA CITRA PESONA


Working Trial Balance ---- Rekening Neraca

PENYESUAIAN Reklasifikasi Laporan Keuangan 31-12-2005


REKENING INDEKS Per Audit 31-12-04 Per Buku 31-12-05 Per Audit 31-12-2005
Debit Kredit Debet Kredit
AKTIVA:
1
101 Kas Bank Ganesha A-1 678,680,000 846,262,000 7,760,000 854,022,000 6,000,000 1
102 Kas Bank Dago A-2 10,530,000 81,992,000 3 81,992,000 6,000,000 1 936,676,000
103 Kas Kecil A-7 840,000 1,000,000 338,000 662,000
105 Piutang Dagang B-1 248,042,000 425,410,000 7 7,156,000 418,254,000
106 Cadangan Kerugian Piutang B-9 (20,970,000) (37,030,000) 6 25,852,790 6 (11,177,210)
540,959,913
107 Piutang Lain-lain 9,100,000 1 16 9,100,000 80,000,000 2
108 Piutang PPh 44,783,123 44,783,123
22
109 Persediaan Barang C-1 1,554,304,000 1,647,346,000 93,693,200 1,741,039,200 1,741,039,200
110 Asuransi Dibayar Dimuka D-1 62,876,000 74,182,0008 10 12 74,182,000
111 Sewa Dibayar Dimuka D-3 10,000,000 18,476,000 18,476,000
112 Persediaan Supplies kantor D-4 12,250,000 14,800,000 14,800,000 155,858,000
113 Persediaan Peralatan Kecil D-5 9,500,000 17,800,000 17,800,000
114 Iklan Dibayar Dimuka D-7 30,600,000 14 30,600,000
115 Surat-surat Berharga 852,280,000 353,322,000 47,920,000 401,242,000 308,000,000 2
15 85,402,000
116 Cadangan Penurunan Nilai 7,840,000 17 (7,840,000) 3
201 Investasi 139,654,000 1,034,000 1 140,688,000 213,750,000 3 354,438,000
210 Aktiva Tetap 2,210,432,000 3,157,632,000 19 21,256,000 3,178,888,000
2 2,408,297,600
211 Akumulasi Depresiasi (633,322,000) (766,100,000) 4,490,400 21 (770,590,400)

Jumlah Aktiva 4,995,442,000 5,974,644,000 6,236,818,713 6,222,568,713

UTANG 1 15
301 Utang Dagang G-1 446,322,000 397,660,000 1 162,796,000 13 560,456,000 560,456,000
302 Utang PPh Karyawan H-2 61,532,500 69,536,000 12,018,000 13 81,554,000 81,554,000
303 Utang Gaji dan Upah H-2 62,013,500 0 76,352,000 76,352,000 76,352,000
304 Utang Pajak Bumi dan Bangunan H-4 26,926,000 37,350,000 37,350,000 37,350,000
305 Utang Bunga 21,250,000 50,666,000 50,666,000 50,666,000
306 Utang Deviden H-3 31,450,000 31,450,000 31,450,000 31,450,000
307 Utang PPh Perusahaan H-6 40,444,600 34,268,600 34,268,600 22 0
308 Utang Wesel Jangka Pendek 250,000,000 0 0
401 Utang Wesel Jangka Panjang 0 950,000,000 950,000,000 950,000,000
Jumlah Utang 939,938,600 1,570,930,600 1,787,828,000 1,787,828,000

MODAL
501 Modal Saham J-1 1,850,000,000 1,850,000,000 1,850,000,000 1,850,000,000
505 Agio Saham J-1 1,106,054,000 1,106,054,000 1,106,054,000 1,106,054,000
601 Laba Ditahan K-1 818,328,000 1,099,449,400 1,099,449,400
605 Dividen K-1 (31,450,000) (31,450,000) (31,450,000) 1,492,936,713
Laba Tahun Berjalan TB2 312,571,400 379,660,000 45,277,313 424,937,313
Jumlah Modal 4,055,503,400 4,403,713,400 4,448,990,713 14,250,000 4,434,740,713

Jumlah Utang dan modal 4,995,442,000 5,974,644,000 316,267,713 316,267,713 6,236,818,713 314,000,000 314,000,000 6,222,568,713