Kode WP : TB - 2

PT BINA CITRA PESONA

Working Trial Balance ----- Rekening Rugi - laba
31 -12 - 2005
Per Audit 31-12- Per Buku 31-12- PENYESUAIAN Reklasifikasi LAPORAN KEUANGAN
REKENING INDEKS Per Audit 31-12-2005
04 05
Debit Kredit Debit Kredit
PENDAPATAN
701 Penjualan 4,848,500,000 6,206,486,000 2,160,000 6,204,326,000 6,204,326,000
703 Retur dan Potongan Penjualan (53,060,000) (62,220,000) 4 3,496,000 (65,716,000) (65,716,000)
Penjualan Bersih 4,795,440,000 6,144,266,000 6,138,610,000 6,138,610,000

BEBAN
801 Harga Pokok Penjualan 2,841,866,000 3,606,958,000
8 11,922,800 3,618,880,800 3,618,880,800
Laba Kotor Penjualan 1,953,574,000 2,537,308,000 2,519,729,200 2,519,729,200
11

Beban-Beban Operasi:
820 Beban Gaji dan Upah H-2 955,630,000 1,234,172,000 80,120,000 13 1,314,292,000 1,314,292,000
20
821 Beban Pph Karyawan H-2 105,424,000 129,432,000 8,250,000 13 137,682,000 137,682,000
822 Beban Depresiasi 128,844,000 156,538,000 4,490,400 161,028,400 161,028,400
823 Beban Sewa D-3 7,500,000 21
23,476,000 23,476,000 23,476,000
824 Beban Supplies Kantor D-4 17,230,000 23,250,0002 188,000 23,438,000 23,438,000
825 Peralatan Kecil D-5 5,976,000 12,220,000 12,220,000 12,220,000
826 Beban Iklan D-7 22,626,000 57,740,000 14 30,600,000 27,140,000 27,140,000
827 Beban Asuransi D-1 51,474,000 60,824,000 60,824,000 60,824,000
19 9
828 Beban Reparasi dan Pemeliharaan 35,738,000 39,120,000 17,780,000 21,340,000 21,340,000
829 Beban Pajak Bumi dan Bangunan 26,926,000 37,350,000 37,350,000 37,350,000
830 Beban Listrik dan Telepon 21,340,000 25,400,000 25,400,000 25,400,000
831 Fee Konsultan 23,750,000 26,200,000 19 26,200,000 26,200,000
3
832 Beban lain-lain 914,000 7,190,000 1,826,000 5,364,000 5,364,000
833 Kerugian Piutang 19,850,000 45,580,000 7 24,352,790 21,227,210 21,227,210
834 Beban Angkut Penjualan 56,300,000 67,430,000 67,430,000 67,430,000
Jumlah Beban Operasi 1,479,522,000 1,945,922,000 1,964,411,610 1,964,411,610
Laba Bersih Operasi 474,052,000 591,386,000 555,317,590 555,317,590

PENDAPATAN DAN (BEBAN) LAIN-LAIN

901 Beban Bunga (55,000,000) (61,292,000) (61,292,000) (61,292,000)
910 Laba (Rugi) Penjualan Investasi 0 64,438,000 18 64,438,000 64,438,000
920 Pendapatan Investasi 16,688,000 10,870,000 16 10,134,000 21,004,000 21,004,000
930 Laba (Rugi) Penjualan Aktiva Tetap 37,276,000 (30,540,000) (30,540,000) (30,540,000)
950 Pendapatan Lain-lain dan Penyesuaian 0 0 7,840,000 (7,840,000) (7,840,000)
Rugi Penurunan Nilai Surat Berharga 17 3
Jumlah Pendapatan Lain-lain (1,036,000) (16,524,000) (14,230,000) (14,230,000)

Laba Bersih Sebelum Pajak 473,016,000 574,862,000 541,087,590 541,087,590

Pajak Penghasilan 160,444,000 195,202,000 22 79,051,723 116,150,277 116,150,277

LABA BERSIH ( TB-1 ) 312,572,000 379,660,000 45,277,313 424,937,313 424,937,313