PT.

ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. Abadi Utama No. Faktur : FM-01
Jln. Kimia Dalam No. 123, jakarta Tanggal : 02 Desember 2013
Termin : 1/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 HP-Elitebook 2530p 30 unit Rp 15,990,000.00 Rp 479,700,000.00

###
Total Penjualan Rp 479,700,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 47,970,000.00
Piutang Dagang Rp 527,670,000.00

Nurul Rahmah Nunu Maulidina

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000070

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-01
Tanggal : 03 Desember 2013

BUKTI KAS MASUK

Diterima Dari : PT. ANGKASA CEMERLANG

Jumlah Diterima : Empat ratus dua puluh empat juta empat ratus tiga puluh tujuh ribu
tujuh ratus lima puluh rupiah

Keterangan : Pelunasan Piutang Dagang tertanggal 23 Nopember 2013 1-1101

sebesar Rp 428.725.000,00 dengan termin 1/10, n/30 ###
428,725,000.001-1102
###
###
Rp 424,437,750.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-02
Tanggal : 05 Desember 2013

BUKTI KAS MASUK

Diterima Dari : Penjualan Saham

Jumlah Diterima : Sembilan puluh tiga juta tujuh ratus lima puluh ribu rupiah

Keterangan : Penjualan saham (investasi lancar) sebanyak 75.000 lembar dengan

nominal Rp 1.000
###
###
Rp 93,750,000.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT.NUSANTARA BHAKTI
Jln. Akses UI No. 25A-25C No. Faktur : FN-26
Depok, Jawa Barat Tanggal : 07 Desember 2013

Kepada : PT. ELENSI COMP Termin : 2/15, n/30

Jln. Bungaran Raya No. 28, Jakarta

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 SONY-VAIO VGN-Z520 50 unit Rp 8,995,000.00 Rp 449,750,000.00

###
Total Penjualan Rp 449,750,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 44,975,000.00
Piutang Dagang Rp 494,725,000.00

Sutigno Bella Sarie

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000151
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-03
Tanggal : 08 Desember 2013

BUKTI KAS MASUK

Diterima Dari : PT. DUNIA SEJAHTERA

Jumlah Diterima : Tiga ratus sembilan puluh enam juta seratus dua puluh tiga ribu
tujuh ratus lima puluh rupiah

Keterangan : Pelunasan Piutang Dagang tertanggal 28 Nopember 2013 1-1101

sebesar Rp 400.125.000,00 dengan termin 1/10, n/30 ###
400,125,000.00
###
Rp 396,123,750.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-04
Tanggal : 09 Desember 2013

BUKTI KAS MASUK

Diterima Dari : PT. ELEKTRONIKA SEJATI

Jumlah Diterima : Dua ratus empat puluh satu juta lima ratus sembilan puluh empat ribu
enam ratus lima puluh rupiah

Keterangan : Pelunasan Piutang Dagang tertanggal 28 Nopember 2013 1-1101

sebesar Rp 244.035.000,00 dengan termin 2/10, n/30 ###
244,035,000.00
###
Rp 241,594,650.00

Pimpinan, Keuangan,
Setya Nugraha Nunu Maulidina
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-01
Tanggal : 10 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Pembelian kertas, alat tulis kantor, tinta printer,dan bahan perlengkapan
kantor lainnya secara kredit sebesar Rp 15.780.500,00

###
###
Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-01
Tanggal : 10 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara (via Bank BNI 46)

Jumlah Dibayar : Tiga ratus lima puluh dua juta tujuh ratus enam ribu empat ratus rupiah
###

Keterangan : Pembayaran PPN yang masih harus disetor masa Nopember 2013: ###
PPN Keluaran Rp 178,116,000.00 ###
PPN Masukan Rp 174,590,400.00

Rp 352,706,400.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-02
Tanggal : 11 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : PT. CITRA INDO PRATAMA

Jumlah Dibayar : Tiga ratus enam puluh juta enam ratus dua puluh tiga ribu tiga ratus
empat puluh rupiah

Keterangan : Pelunasan Hutang Dagang tertanggal 26 Nopember 2013

sebesar Rp 367.983.000,00 dengan termin 2/10, n/30 ###
367,983,000

###
Rp 360,623,340.00
###

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ANGKASA CEMERLANG No. Faktur : FM-02
Jln. Raya Tanjung Lengkong No. 23, Jakarta Tanggal : 12 Desember 2013
Termin : 1/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Toshiba-Satelite U 300/5 25 unit Rp 12,390,000.00 Rp 309,750,000.00

###
Total Penjualan Rp 309,750,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 30,975,000.00
Piutang Dagang Rp 340,725,000.00

Nurul Rahmah Nunu Maulidina

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000071
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-05
Tanggal : 13 Desember 2013

BUKTI KAS MASUK

Diterima Dari : PT. ABADI UTAMA

Jumlah Diterima : Dua ratus lima puluh tujuh juta dua ratus tiga puluh lima ribu rupiah

Keterangan : Pelunasan Piutang Dagang tertanggal 29 Nopember 2013 1-1101

sebesar Rp 257.235.000,00 ###
257,235,000.00
###
Rp 257,235,000.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-03
Tanggal : 14 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : PT.DUTA KENCANA ABADI

Jumlah Dibayar : Empat ratus tiga belas juta tujuh ratus tiga puluh enam ribu empat ratus
rupiah

Keterangan : Pelunasan Hutang Dagang tertanggal 26 Nopember 2013

sebesar Rp 367.983.000,00 dengan termin 2/10, n/30 ###
422,180,000
###
Rp 413,736,400.00
###

Pimpinan, Keuangan,
Setya Nugraha Nunu Maulidina
 DeKA PT. DUTA KENCANA ABADI
Jln. Margonda Raya No. 254D-E
Depok, Jawa Barat
No. Faktur : FD-19
Kepada : PT. ELENSI COMP Tanggal : 15 Desember 2013
Jln. Bungaran Raya No. 28, Jakarta Termin : 2/15, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 HP-Elitebook 2530p 50 unit Rp 9,596,000.00 Rp 479,800,000.00

###
Total Penjualan Rp 479,800,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 47,980,000.00
Piutang Dagang Rp 527,780,000.00

Reza Fahlevi Aulia Nurmalika

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000223

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-06
Tanggal : 16 Desember 2013

BUKTI KAS MASUK

Diterima Dari : CV. KARUNIA

Jumlah Diterima : Seratus enam puluh dua juta dua ratus lima puluh ribu rupiah

Keterangan : Penjualan tunai, dengan rincian sebagai berikut : 1-1101

Sony-VAIO VGN-Z520 10 Unit Rp 147,500,000
PPN Rp 14,750,000
TOTAL Rp 162,250,000 ###

###
Rp 162,250,000.00
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa010.000-10.00000072

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUNIA SEJAHTERA No. Faktur : FM-03
Jln. Kedoya Barat II No. 58, Jakarta Tanggal : 17 Desember 2013
Termin : 1/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 HP Elitebook 2530p 40 unit Rp 15,990,000.00 Rp 639,600,000.00
2 Sony-VAIO VGN-Z5230 30 unit Rp 14,990,000.00 Rp 449,700,000.00

Total Penjualan Rp 1,089,300,000.00

Pemasaran Keuangan, PPN 10% Rp 108,930,000.00
Piutang Dagang Rp 1,198,230,000.00

Nurul Rahmah Nunu Maulidina

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000073

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-07
Tanggal : 16 Desember 2013

BUKTI KAS MASUK

Diterima Dari : Penjualan Aset Tetap

Jumlah Diterima : Sembilan puluh tujuh juta tiga ratus lima puluh ribu rupiah

Keterangan : Penjualan tunai kendaraan, dengan rincian: 1-1101

Biaya perolehan Rp 125,000,000
Akumulasi penyusutan Rp (31,250,000)
TOTAL Rp 93,750,000 ###

###
Rp 93,750,000.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-04
Tanggal : 18 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : PLN, PDAM dan TELKOM

Jumlah Dibayar : Enam juta tujuh puluh lima ribu rupiah

Keterangan : Pengisian kas kecil, dengan rincian sebagai berikut:

Biaya Listrik bulan Nopember 2013 Rp 2,950,000 ###
Biaya Telepon bulan Nopember 2013 Rp 3,125,000
TOTAL Rp 6,075,000

###
Rp 6,075,000.00
###

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. CITRA INDO PRATAMA

Jalan Sudirman No. 43, jakarta
Telp. :021-7805241

Kepada : PT. ELENSI COMP No. Faktur : FC-31

Jln. Bungaran Raya No. 28 Tanggal : 20 Desember 2013
Termin : 2/15, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Toshiba Satellite U 300/5 50 unit Rp 7,435,000.00 Rp 371,750,000.00

###
Total Penjualan Rp 371,750,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 37,175,000.00
Piutang Dagang Rp 408,925,000.00

Vidi Rahardian Savitri

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000431
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-05
Tanggal : 20 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : Kasir Kas Kecil

Jumlah Dibayar : Empat juta enam ratus tujuh puluh lima ribu rupiah

Keterangan : Pengisian kas kecil, dengan rincian sebagai berikut:

Biaya Makan dan Minum Rp 2,000,000 ###
Biaya Bahan Bakar Rp 1,100,000
Biaya Tiket Tol Rp 510,000
Biaya Perangko dan Materai Rp 815,000
Biaya Koran dan Majalah Rp 250,000
TOTAL Rp 4,675,000

###
Rp 4,675,000.00
###

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUTA MAKMUR No. Faktur : FM-04
Jln. Merdeka Timur IV No. 32 Tanggal : 21 Desember 2013
Termin : 1/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Toshiba Satellite U 300/5 30 unit Rp 12,390,000.00 Rp 371,700,000.00
2 SONY-VAIO VGN-Z520 10 unit Rp 14,990,000.00 Rp 149,900,000.00

Total Penjualan Rp 521,600,000.00

Pemasaran Keuangan, PPN 10% Rp 52,160,000.00
Piutang Dagang Rp 573,760,000.00

Nurul Rahmah Nunu Maulidina

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000074
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-06
Tanggal : 22 Desember 2013

BUKTI KAS MASUK

Diterima Dari : PT. DUTA MAKMUR

Jumlah Diterima : Dua ratus tujuh puluh tiga juta enam ratus delapan puluh ribu rupiah

Keterangan : Pelunasan Piutang Dagang tertanggal 30 Nopember 2013 1-1101

sebesar Rp 273.680.000,00 ###
257,235,000.00
###
Rp 273,680,000.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-06
Tanggal : 20 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah

Jumlah Dibayar : Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah

Keterangan : Pembayaran Gaji dan Upah, dengan rincian:

Gaji dan Upah bagian Pemasaran Rp 55,500,000 ###
Gaji dan Upah bagian Administrasi Rp 37,000,000
Jumlah Rp 92,500,000
PPH pasal 21 (5%) Rp (4,625,000)
TOTAL KAS YANG DIBAYARKAN Rp 87,875,000

###
Rp 87,875,000.00
###

Pimpinan, Keuangan,
Setya Nugraha Nunu Maulidina
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-02
Tanggal : 25 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Dividen tahun 2013 yang akan diterima oleh perusahaan diumumkan ###
sebesar Rp. 4.000.000,00 akan dibayarkan pada bulan Januari 2014 ###

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-07
Tanggal : 26 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : Bank Mandiri

Jumlah Dibayar : Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah

Keterangan : Pembayaran Angsuran Hutang Bank

Pokok Pinjaman Rp 30,000,000 ###
Bunga Bank Rp 10,000,000
Jumlah Rp 40,000,000

###
Rp 40,000,000.00
###

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-08
Tanggal : 28 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : PT. NUSANTARA BHAKTI

Jumlah Dibayar : Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah

Keterangan : Pelunasan Hutang Dagang tertanggal 30 Nopember 2013

sebesar Rp 544.137.000,00 ###

###
Rp 544,137,000.00
###

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-09
Tanggal : 29 Desember 2013

BUKTI KAS KELUAR

Dibayarkan kepada : CV. BERDIKARI

Jumlah Dibayar : Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah

Keterangan : Pembelian barang dagang dengan rincian

HP-Elitebook 2530p 5 unit Rp 47,950,000 ###
PPN Rp 4,795,000
TOTAL Rp 52,745,000

###
Rp 52,745,000.00
###

Pimpinan, Keuangan,
Setya Nugraha Nunu Maulidina
 PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ELEKRTONIKA SEJATI No. Faktur : FM-05
Jln. H.Ung No. 76, Jakarta Tanggal : 30 Desember 2013
Termin : 1/10, n/30

FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 Toshiba Satellite U 300/5 10 unit Rp 12,390,000.00 Rp 123,900,000.00

###
Total Penjualan Rp 123,900,000.00 ###
Pemasaran Keuangan, PPN 10% Rp 12,390,000.00
Piutang Dagang Rp 136,290,000.00

Nurul Rahmah Nunu Maulidina

Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000075

PT. ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-09
Tanggal : 22 Desember 2013

BUKTI KAS MASUK

Diterima Dari : Bunga Obligasi

Jumlah Diterima : Enam juta rupiah

Keterangan : Penerimaan Coupun (bunga obligasi) untuk masa satu semester 1-1101
(bulan Juli-Desember) sebesar Rp 6.000.000,00 ###
257,235,000.00

###
Rp 6,000,000.00

Pimpinan, Keuangan,

Setya Nugraha Nunu Maulidina

 ELENSI CORPORATION
PURCHASE JOURNAL
ELCcorp December, 2013

Hal. : 01
Debet Credit
Factur Merchandise
Date Creditor Ref VAT-In Accounts Payable
No. Inventory
1141 1151 2101

TOTAL
 ELENSI CORPORATION
SALES JOURNAL
ELCcorp December, 2013
Hal. : 01
Debet Credit
Factur Accounts Cost of Good
Date No. Debitor Ref Receivable Sold Sales VAT-Out Inventory

1131 5101 4101 2103 1141

TOTAL
 ELENSI CORPORATION
CASH RECEIPT JOURNAL
ELCcorp December, 2013

Hal. : 01
Debet Credit

Date Doc No. Description Ref Cash In Bank Sales Discount Others Accounts Sales VAT-Out Others
Receivable
1111 4103 Acc No. Amount 1131 4101 2103 Acc No. Amount

Total
 ELENSI CORPORATION
CASH PAYMENT JOURNAL
ELCcorp December, 2013

Hal. : 01
Debet Credit
Merchandise Purchase
Date Doc No. Description Ref Account Payable VAT-In Others Cash In Bank Others
Inventory Discount
2101 5101 1151 Acc No. Amount 1111 5102 Acc No. Amount

Total
 ELENSI CORPORATION
GENERAL JOURNAL
ELCcorp December, 2013
Hal. : 01

Date Doc No. Description Ref Debet Credit

Total
 JOURNAL RECAPITULATION
December 31, 2013

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT

CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Cash In Bank Account Number: 1111

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 3,090,831,000

Account : Petty Cash Account Number: 1112

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 5,000,000

Account : Current Investments - Stock Account Number : 1121

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 500,000,000

Account : Accounts Receivable Account Number : 1131

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,603,800,000

Account : Allowance For Doubtful Debts Account Number : 1132

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 32,076,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Other Receivable Account Number : 1139

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Merchandise Inventory Account Number : 1141

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 961,785,000

Account : Office Supplies Account Number : 1142

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 10,919,150

Account : Value Added Tax - In (VAT-In) Account Number : 1151

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 174,590,400

Account : Prepaid Income Tax-PPh 25 Account Number : 1152

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 47,830,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Prepaid Insurance Account Number : 1153

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 33,945,300

Account : Prepaid Rent Account Number : 1154

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 65,750,000

Account : Stock Invesment Account Number : 1201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 800,000,000

Account : Obligasi Invesment Account Number : 1202

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 350,000,000

Account : Land Account Number : 1311

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 561,630,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Building Account Number : 1312

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 835,000,000

Account : Vehicle Account Number : 1313

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 557,280,000

Account : Equipment Account Number : 1314

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 99,265,500

Account : Accumulated Depreciation - Building Account Number : 1322

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 137,000,000

Account : Accumulated Depreciation - Vehicle Account Number : 1323

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 228,640,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Accumulated Depreciation - Eqipment Account Number : 1324

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 44,632,750

Account : Account Payable Account Number : 2101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,334,300,000

Account :Value Added Tax - Out ( VAT - OUT) Account Number : 2103
Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 178,116,000

Account :Wages And Salaries Payable Account Number : 2104

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √

Account : Income Tax Payable - PPh 21 Account Number : 2105

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 3,750,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Income Tax Payable - PPh Badan Account Number : 2106

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √

Account : Other Payable Account Number : 2109

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Bank Loan Account Number : 2201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 625,000,000

Account : Hypotic Payable Account Number : 2203

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 350,000,000

Account : Common Stock Account Number : 3001

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,000,000,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Retained Earnings Account Number : 3002

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 550,951,250

Account : Earning Before Tax Account Number : 3104

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Sales Account Number : 4101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 21,487,098,750

Account : Sales Return Account Number : 4102

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 398,026,000

Account : Sales Discount Account Number : 4103

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 200,380,500
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Interest Revenue Account Number : 4201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 43,257,500

Account : Dividend Revenue Account Number : 4202

Balance
Date Description Ref Debet Credit
Debet Credit
Des Opening Balance √ -

Account : Gain or Loss on Sale Marketable Securities Account Number : 4203

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 67,500,000

Account : Gain on Sale of Fixed Assets Account Number : 4204

Balance
Date Description Ref Debet Credit
Debet Credit
Des Opening Balance √ -

Account : Cost Of Goods Sold Account Number : 5101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 13,022,830,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Purchase Discount Account Number : 5102

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 260,456,600

Account : Advertising Expense Account Number : 5211

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,100,951,250

Account : Wages and Salaries Expense - Sales Account Number : 5212

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 645,500,000

Account : Doubtful Debts Expense Account Number : 5215

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Sales Service Account Number : 5216

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 317,250,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Transportation Expense Account Number : 5217

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 35,500,000

Account : Toll Ticket Expense Account Number : 5218

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 11,869,750

Account : Depreciation Expense- Vehicle Account Number : 5219

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Salaries & Wages Expense (Administrative) Account Number : 5251

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 429,000,000

Account : Electricity, Water & Telephone Expense Account Number : 5252

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 66,800,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Newspaper and Magazine Expense Account Number : 5253

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 8,250,000

Account : Suplies Expense Account Number : 5254

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Rent Expense Account Number : 5255

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Insurance Expense Account Number : 5256

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Maintenance Expense Account Number : 5257

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 58,500,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Accomodation Expense Account Number : 5258

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 160,500,000

Account : Depreciation Expense- Building Account Number : 5259

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Depreciation Expense- Equipment Account Number : 5260

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account :Entertainment Expense Account Number : 5262

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 54,120,000

Account : Postage and Stamp Expense Account Number : 5263

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 8,250,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Social Expense Account Number : 5264

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 25,650,000

Account : Interest Expense Account Number : 5301

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 89,100,000

Account : Bank Charge Account Number : 5302

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 12,675,000

Account : Income Tax Expense -PPH Badan Account Number : 5399

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -
 ELENSI CORPORATION
BALANCE SHEET

ELCcorp December, 2013

No Account Debit Credit

1111 Cash In Bank

1112 Petty Cash
1121 Current Invesment- Stock
1131 Accounts Receivable
1132 Allowance for Doubtful Debts
1139 Other Receivable
1141 Merchandise Inventory
1142 Office Supplies
1151 Value Addes Taxes - In
1152 Prepaid Income Tax-PPh 25
1153 Prepaid Insurance
1154 Prepaid Rent
1201 Stock Invesment
1202 Obligasi Invesment
1311 Land
1312 Building
1322 Acumulated Depreciation - Builiding
1313 Vehicle
1323 Accumulated Depreciation - Vehicle
1314 Equipment
1324 Accumulated Depreciation - Equipment
2101 Accounts Payable
2103 Value Added Tax - Out (VAT - Out)
2105 Income Tax Payable - PPh 21
2109 Other Payable
2201 Bank Loan
2203 Hypotic Payable
3001 Common Stock
3002 Retained Earnings
4101 Sales
4102 Sales Returns
4103 Sales Discounts
4201 Interest Revenue
4203 Dividend Revenue
4202 Gain or Loss on sale Marketable Securities
4204 Gain or Loss on sale fixed asset
5101 Cost of Good Sold
5102 Purchase Discount
5211 Advetising expense
5212 Wages & Salaries Expense -Sales
5216 Sales Service
5217 Transportation Expense
5218 Toll Ticket Expense
5251 Wages & Salaries Expense (Administrative)
5252 Electricity, Water & Telephone Expense
5253 Newspaper and Magazine Expense
5257 Maintenance Expense
5258 Accomodation Expense
5262 Entertainment Expense
5263 Postage and stamp Expense
5264 Social Expense
5301 Interest Expense
5302 Bank Charges
TOTAL
 ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-03
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Cadangan kerugian piutang ditaksi sebesar 1,5% dari saldo Piutang Dagang###
pada akhir periode akuntansi ###

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-04
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Berdasarkan hasil stock opname, saldo persediaan per 31 Desember 2013 ###
diketahui bahwa persediaan perlengkapan kantor yang masih tersisa ###
sebesar Rp 9.750.000,00

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

 ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-05
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Sewa dibayar di muka yang telah jatuh tempo sebesar Rp 21.900.000,00 ###
###

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-06
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Asuransi dibayar di muka yang telah jatuh tempo sebesar Rp 10.250.000,00###
###

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

 ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-07
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Depresiasi aset tetap dengan rincian sebagai berikut: ###
a. Bangunan sebesar Rp 45.250.000,00 ###
b. Kendaraan sebesar Rp 63.400.000,00
c. Peralatan Kantor sebesar Rp 12.315.000,00

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-08
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Pengakuan beban gaji dan upah untuk tanggal 21 s.d 31 Desember 2013, ###
sebesar Rp 25.100.000,00 dengan rincian sebagai berikut: ###
a. Bagian Pemasaran sebesar Rp 15.060.000,00
b. Bagian Administrasi dan Umum sebesar Rp 10.040.000,00

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

 ELENSI CORPORATION

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-09
Tanggal : 31 Desember 2013

BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Beban PPh Badan yang teruang diperkirakan sebesar Rp 1.499.927.746,00 ###
###

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

 ELENSI CORPORATION
MEMORIAL JOURNAL (ADJUSTMENT)
ELCcorp December, 2013

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

Total
 ELENSI CORPORATION
WORKSHEET
ELCcorp For The Year Ended, December 31, 2013

Trial Balance Adjusment Adjustment Trial Balance P/L Balance

NO. ACCOUNT
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1111 Cash In Bank 3,529,859,810 -
1112 Petty Cash 5,000,000 -
1121 Current Invesment- Stock 425,000,000 -
1131 Accounts Receivable 2,776,675,000 -
1132 Allowance for Doubtful Debts - 32,076,000 9,574,125
1139 Other Receivable 4,000,000 -
1141 Merchandise Inventory 706,400,000 -
1142 Office Supplies 26,699,650 - 16,949,650
1151 Value Addes Taxes - In 134,925,000
1152 Prepaid Income Tax-PPh 25 47,830,000 -
1153 Prepaid Insurance 33,945,300 - 10,250,000
1154 Prepaid Rent 65,750,000 - 21,900,000
1201 Stock Invesment 800,000,000 -
1202 Obligasi Invesment 350,000,000 -
1311 Land 561,630,000 -
1312 Building 835,000,000 -
1322 Acumulated Depreciation - Builiding - 137,000,000 45,250,000
1313 Vehicle 432,280,000 -
1323 Accumulated Depreciation - Vehicle - 197,390,000 63,400,000
1314 Equipment 99,265,500 -
1324 Accumulated Depreciation - Equipment - 44,632,750 12,315,000
2101 Accounts Payable - 1,431,430,000
2103 Value Added Tax - Out (VAT - Out) - 267,175,000
2105 Income Tax Payable - PPh 21 - 8,375,000 1,255,000
2109 Other Payable - 15,780,500
2201 Bank Loan - 595,000,000
2203 Hypotic Payable - 350,000,000
3001 Common Stock - 1,000,000,000
3002 Retained Earnings - 550,951,250
4101 Sales - 24,158,848,750
4102 Sales Returns 398,026,000 -
4103 Sales Discounts 211,109,350 -
4201 Interest Revenue - 49,257,500
4203 Dividend Revenue - 4,000,000
 ELENSI CORPORATION
WORKSHEET
ELCcorp For The Year Ended, December 31, 2013

Trial Balance Adjusment Adjustment Trial Balance P/L Balance

NO. ACCOUNT
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Jumlah dipindahkan 11,443,395,610 28,841,916,750 - 180,893,775
Jumlah Pindahan 11,443,395,610 28,841,916,750 - 180,893,775
4202 Gain or Loss on sale Marketable Securities - 86,250,000
4204 Gain or Loss on sale fixed asset - 3,600,000
5101 Cost of Good Sold 14,627,465,000 -
5102 Purchase Discount - 276,259,860
5211 Advetising expense 1,100,951,250 -
5212 Wages & Salaries Expense -Sales 701,000,000 - 15,060,000
5216 Sales Service 317,250,000 -
5217 Transportation Expense 36,600,000 -
5218 Toll Ticket Expense 12,379,750 -
5251 Wages & Salaries Expense (Administrative) 466,000,000 - 10,040,000
5252 Electricity, Water & Telephone Expense 72,875,000 -
5253 Newspaper and Magazine Expense 8,500,000 -
5257 Maintenance Expense 58,500,000 -
5258 Accomodation Expense 160,500,000 -
5262 Entertainment Expense 56,120,000 -
5263 Postage and Stamp Expense 9,065,000 -
5264 Social Expense 25,650,000 -
5301 Interest Expense 99,100,000 -
5302 Bank Charges 12,675,000
5215 Doubtful Debts - Expense 9,574,125
5254 Supplies Expense 16,949,650
5255 Rent Expense 21,900,000
5256 Insurance Expense 10,250,000
5259 Depreciation Expense - Building 45,250,000
5219 Depreciation Expense - Vehicle 63,400,000
5260 Depreciation Expense - Equipment 12,315,000
2104 Wages & Salaries Payable 23,845,000
5499 Income Tax Expense - PPh Badan 1,499,927,746
2106 Income Tax Payable - PPh Badan 1,499,927,746
Total 29,208,026,610 29,208,026,610 1,704,666,521 1,704,666,521
3104 Earning After Taxes - - - -
TOTAL 29,208,026,610 29,208,026,610 1,704,666,521 1,704,666,521
 ELENSI CORPORATION
INCOME STATEMENT
ELCcorp For The Year Ended, December, 31, 2013
 ELENSI CORPORATION
EQUITY STATEMENT
ELCcorp For Years Ended December 31, 2013

Description Common Stock Retained Earning Total

Balance at 31 December 2012 1,000,000,000 550,951,250 1,550,951,250

Net Income

Devidends

Balance at 31 December 2013

 ELENSI CORPORATION
BALANCE SHEET
ELCcorp As At December 31, 2013

ASSET
Current Assets

Total Current Assets

Investment

Total Investment
Fixed Assets

Total Fixed Assets

TOTAL ASSETS
LIABILITIES
Current Liabilities

Total Current Liabilities

Long-Term Liabilities

Total Long- Term Liabilities

Total Liabilities
EQUITY

Total Equity
TOTAL LIABILITIES AND EQUITY
 ELENSI CORPORATION
CASH FLOW STATEMENT
ELCcorp December, 2013

CASH FLOW OPERATING ACTIVITIES

Net Cash flow From Operating activities

CASH FLOW INVESTING ACTIVITIES

Net cash flow used to Investing activities

CASH FLOW FINANCING ACTIVITIES

Net Cash flow from financing activities

Net Decrease In Cash and equivalent Cash

Cash and Cash equivalent cash, 31 Dec 2012

Cash and Cash equivalent cash, 31 Dec 2013

 ELENSI CORPORATION
MEMORIAL JOURNAL (CLOSING)
ELCcorp December, 2013

Date Doc No. Description Ref Debit Credit

TOTAL
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Cash In Bank Account Number: 1111

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 3,090,831,000
31 Posting JKM-01 1,952,421,150 5,043,252,150
31 Posting JKK-01 1,513,392,340 3,529,859,810

Account : Petty Cash Account Number: 1112

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 5,000,000

Account : Current Investments - Stock Account Number : 1121

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 500,000,000
31 JKM-01 75,000,000 425,000,000

Account : Accounts Receivable Account Number : 1131

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,603,800,000
31 JPJ-01 2,776,675,000 4,380,475,000
31 JKM-01 1,603,800,000 2,776,675,000

Account : Allowance For Doubtful Debts Account Number : 1132

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 32,076,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Other Receivable Account Number : 1139

Balance
Date Description Ref Debet Credit
Debet Credit
Des 25 JML-01 4,000,000 4,000,000

Account : Merchandise Inventory Account Number : 1141

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 961,785,000
31 Posting JPB-01 1,301,300,000 2,263,085,000
31 Posting JPJ-01 1,514,695,000 748,390,000
31 Posting JKK-01 47,950,000 796,340,000
31 Posting JKM-01 89,940,000 706,400,000

Account : Office Suplies Account Number : 1142

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 10,919,150
31 Posting JKK-01 15,780,500 26,699,650

Account : Value Added Tax - In (VAT-In) Account Number : 1151

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 174,590,400
31 Posting JPB-01 130,130,000 304,720,400
31 Posting JKK-01 4,795,000 309,515,400
31 Posting JKK-01 174,590,400 134,925,000

Account : Prepaid Income Tax-PPh 25 Account Number : 1152

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 47,830,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Prepaid Insurance Account Number : 1153

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 33,945,300

Account : Prepaid Rent Account Number : 1154

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 65,750,000

Account : Stock Invesment Account Number : 1201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 800,000,000

Account : Obligasi Invesment Account Number : 1202

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 350,000,000

Account : Land Account Number : 1311

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 561,630,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Building Account Number : 1312

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 835,000,000

Account : Vehicle Account Number : 1313

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 557,280,000
31 Posting JKM-01 125,000,000 432,280,000

Account : Equipment Account Number : 1314

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 99,265,500

Account : Acumulated Depreciation - Building Account Number : 1322

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 137,000,000

Account : Accumulated Depreciation - Vehicle Account Number : 1323

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 228,640,000
31 Posting JKM-01 31,250,000 197,390,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Acumulated Depreciation - Equipment Account Number : 1324

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 44,632,750

Account : Account Payable Account Number : 2101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,334,300,000
31 Posting JPB-01 1,431,430,000 2,765,730,000
31 Posting JKK-01 1,334,300,000 1,431,430,000

Account :Value Added Tax - Out ( VAT - OUT) Account Number : 2103
Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 178,116,000
31 Posting JPJ-01 252,425,000 430,541,000
31 Posting JKM-01 14,750,000 445,291,000
31 Posting JKK-01 178,116,000 267,175,000

Account :Wages And Salaries Payable Account Number : 2104

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Income Tax Payable - PPh 21 Account Number : 2105

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 3,750,000
31 Posting JKK-01 4,625,000 8,375,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Income Tax Payable - PPh Badan Account Number : 2106

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Other Payable Account Number : 2109

Balance
Date Description Ref Debet Credit
Debet Credit
Des 10 Posting JML-01 15,780,500 15,780,500

Account : Bank Loan Account Number : 2201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 625,000,000
31 Posting JKK-01 30,000,000 595,000,000

Account : Hypotic Payable Account Number : 2203

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 350,000,000

Account : Common Stock Account Number : 3001

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,000,000,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Retained Earnings Account Number : 3002

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 550,951,250

Account : Earning Before Tax Account Number : 3104

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √

Account : Sales Account Number : 4101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 21,487,098,750
31 Posting JPJ-01 2,524,250,000 24,011,348,750
31 Posting JKM-01 147,500,000 24,158,848,750

Account : Sales Return Account Number : 4102

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 398,026,000

Account : Sales Discount Account Number : 4103

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 200,380,500
31 Posting JKM-01 10,728,850 211,109,350
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Interest Revenue Account Number : 4201

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 43,257,500
31 Posting JKM-01 6,000,000 49,257,500

Account : Dividend Revenue Account Number : 4202

Balance
Date Description Ref Debet Credit
Debet Credit
Des 25 Posting JML-01 4,000,000 4,000,000

Account : Gain or Loss on Sale Marketable Securities Account Number : 4203

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 67,500,000
31 Posting JKM-01 18,750,000 86,250,000

Account : Gain on Sale of Fixed Assets Account Number : 4204

Balance
Date Description Ref Debet Credit
Debet Credit
Des 31 Posting JKM-01 3,600,000 3,600,000

Account : Cost Of Goods Sold Account Number : 5101

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 13,022,830,000
31 Posting JPJ-01 1,514,695,000 14,537,525,000
31 Posting JKM-01 89,940,000 14,627,465,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Purchase Discount Account Number : 5102

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 260,456,600
31 Posting JKK-01 15,803,260 276,259,860

Account : Advertising Expense Account Number : 5211

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 1,100,951,250

Account : Wages and Salaries Expense - Sales Account Number : 5212

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 645,500,000
31 Posting JKK-01 55,500,000 701,000,000

Account : Doubtful Debts Expense Account Number : 5215

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Sales Service Account Number : 5216

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 317,250,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Transportation Expense Account Number : 5217

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 35,500,000
31 Posting JKK-01 1,100,000 36,600,000

Account : Toll Ticket Expense Account Number : 5218

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 11,869,750
31 Posting JKK-01 510,000 12,379,750

Account : Depreciation Expense- Vehicle Account Number : 5219

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Wages and Salaries Expense (Administrative) Account Number : 5251

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 429,000,000
31 Posting 37,000,000 466,000,000

Account : Electricity, Water & Telephone Expense Account Number : 5252

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 66,800,000
31 Posting JKK-01 6,075,000 72,875,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Newspaper and Magazine Expense Account Number : 5253

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 8,250,000
31 Posting JKK-01 250,000 8,500,000

Account : Suplies Expense Account Number : 5254

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Rent Expense Account Number : 5255

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Insurance Expense Account Number : 5256

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Maintenance Expense Account Number : 5257

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 58,500,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Accomodation Expense Account Number : 5258

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 160,500,000

Account : Depreciation Expense- Building Account Number : 5259

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account : Depreciation Expense- Equipment Account Number : 5260

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -

Account :Entertainment Expense Account Number : 5262

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 54,120,000
31 Posting JKK-01 2,000,000 56,120,000

Account : Postage and Stamp Expense Account Number : 5263

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 8,250,000
31 Posting JKK-01 815,000 9,065,000
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013
 ELENSI CORPORATION
LEDGER
ELCcorp December 31, 2013

Account : Social Expense Account Number : 5264

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 25,650,000

Account : Interest Expense Account Number : 5301

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 89,100,000
31 Posting JKK-01 10,000,000 99,100,000

Account : Bank Charge Account Number : 5302

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 12,675,000

Account : Income Tax Expense -PPH Badan Account Number : 5399

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ -
 ELENSI CORPORATION
CLOSING BALANCE
ELCcorp December, 2013

NO. ACCOUNT DEBIT CREDIT

TOTAL