This document contains a trial balance, adjustment journal, income statement, retained earnings statement, balance sheet, and statement of cash flows for PT Adijaya as of December 31, 2012. The trial balance includes asset, liability, and equity accounts. The adjustment journal contains entries to adjust various expense and revenue accounts. The income statement and retained earnings statement show the company's net income and retained earnings for the period. The balance sheet presents the company's assets, liabilities, and equity as of December 31, 2012. The statement of cash flows shows the company's cash flows from operating, investing, and financing activities for the period.
This document contains a trial balance, adjustment journal, income statement, retained earnings statement, balance sheet, and statement of cash flows for PT Adijaya as of December 31, 2012. The trial balance includes asset, liability, and equity accounts. The adjustment journal contains entries to adjust various expense and revenue accounts. The income statement and retained earnings statement show the company's net income and retained earnings for the period. The balance sheet presents the company's assets, liabilities, and equity as of December 31, 2012. The statement of cash flows shows the company's cash flows from operating, investing, and financing activities for the period.
This document contains a trial balance, adjustment journal, income statement, retained earnings statement, balance sheet, and statement of cash flows for PT Adijaya as of December 31, 2012. The trial balance includes asset, liability, and equity accounts. The adjustment journal contains entries to adjust various expense and revenue accounts. The income statement and retained earnings statement show the company's net income and retained earnings for the period. The balance sheet presents the company's assets, liabilities, and equity as of December 31, 2012. The statement of cash flows shows the company's cash flows from operating, investing, and financing activities for the period.
This document contains a trial balance, adjustment journal, income statement, retained earnings statement, balance sheet, and statement of cash flows for PT Adijaya as of December 31, 2012. The trial balance includes asset, liability, and equity accounts. The adjustment journal contains entries to adjust various expense and revenue accounts. The income statement and retained earnings statement show the company's net income and retained earnings for the period. The balance sheet presents the company's assets, liabilities, and equity as of December 31, 2012. The statement of cash flows shows the company's cash flows from operating, investing, and financing activities for the period.
Interest Expenses Bank Service Charge Total Other Expenses and Losses
3,700,000.00 8,060,000.00
11,900,000.00
11,760,000.00
TANPA FISKAL
Laba bersih sebelum pajak
Err:522
Err:522
Income Tax Expenses
Err:522
Err:522
Laba bersih setelah pajak
Err:522
Err:522
Page 4
Laba Sebelum Pajak
Koreksi fiskal positif: Bad Debt Expense Koreksi fiskal negatif Interest Revenue Laba fiskal
Err:522
13,320,000.00 (11,900,000.00) Err:522
Penghasilan Kena Pajak (dibulatkan)
Tanpa menggunakan pasal 31 E = 25% X 429.680.000 Err:522 Jurnal Penyesuaian Income Tax Expense Prepaid Tax Income Tax Payable
Err:522
Tanpa Fiskal: = 25% X 428.260.000 Err:522
Err:522
Err:522
17,000,000.00 Err:522
17,000,000.00 Err:522
RETAINED EARNINGS STATEMENT
PT ADIJAYA TANPA FISKAL Retained Earnings, 1 Desember 2012 Penambahan: Laba bersih setelah pajak Pengurangan: Dividend Retained Earnings, 31 Desember 2012
Rp14,500,000.00
Rp14,500,000.00
Err:522
Err:522
(Rp27,500,000.00)
(Rp27,500,000.00) Err:522 Err:522
Err:522 Err:522
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MYOB / Excel
07:33:30
PT ADIJAYA BALANCE SHEET Assets
Liabilities and Equity
Current Assets Cash in Bank Petty Cash
Current Liabilities 329,995,000.00 Accounts Payable
526,130,000.00
6,000,000.00 Expenses Payable
7,250,000.00
Accounts Receivable
583,000,000.00 Income Tax Payable
Allowance for Doubtful Debt
(23,320,000.00) PPN Payable
Merchandise Inventory
667,600,000.00 Long Term Liabilities
Store Supplies
4,300,000.00 Bank Danamon Loan
Prepaid Insurance
11,650,000.00 Total Liabilities
Prepaid Rent
19,000,000.00
Total Current Assets
Fixed Assets
Equipment Accum Dep
Total Fixed Assets
Total Assets
6,025,000.00
305,000,000.00 Err:522
1,598,225,000.00 Equity Capital Stock
Equipment at Cost
Err:522
Retained Earnings
400,000,000.00 Err:522
69,600,000.00 (25,160,000.00) Total Equity
Err:522
44,440,000.00
1,642,665,000.00 Total Liabilities and Equity
Page 7
Err:522
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MYOB / Excel
07:33:30
PT ADIJAYA Jalan Rajawali No.22 Bandung
Statement of Cash Flow
January 2012 through December 2012 Cash Flow from Operating Activities Net Profit bulan Desember
Err:522
Penyesuain: Depereciation Expense Desember
840,000.00
Laba setelah penyesuaian
Err:522
Kenaikan (Penurunan): Accounts Receivable
256,300,000.00
Allowance for Doubtful Debt
9,320,000.00
Merchandise Inventory
(67,600,000.00)
Store Supplies
900,000.00
Prepaid Insurance
850,000.00
Prepaid Rent
1,500,000.00
Prepaid Tax
17,000,000.00
Accounts Payable
(42,570,000.00)
Expenses Payable
(1,350,000.00)
Income Tax Payable
Err:522
PPN Payable
1,825,000.00
Dividend Payable
(4,500,000.00)
Net Cash Flows from Operating Activities
Err:522
Cash Flow from Investing Activities
Equipment at Cost
Net Cash Flows from Investing Activities
Cash Flow from Financing Activities
Bank Danamon Loan
(15,000,000.00) -
Capital Stock Retained Earnings
Dividend
Net Cash Flows from Financing Activities
(15,000,000.00)
Net Increase/Decrease for the period
Err:522
Cash at the Beginning of the period
80,250,000.00
Cash at the End of the period
Err:522 Page 8
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PERHITUNGAN ARUS KAS
Account
ADJUSTED T/B
TB 1 DES
SELISIH
ARUS KAS
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt
###
839,300,000 (Rp256,300,000.00)
Rp256,300,000.00
Rp23,320,000.00
14,000,000
Rp9,320,000.00
667,600,000.00
600,000,000
67,600,000.00
4,300,000.00
5,200,000
(900,000.00)
900,000.00
Prepaid Insurance
11,650,000.00
12,500,000
(850,000.00)
850,000.00
Prepaid Rent
19,000,000.00
20,500,000
(1,500,000.00)
1,500,000.00
17,000,000
(Rp17,000,000.00)
Rp17,000,000.00
Merchandise Inventory Store Supplies
Prepaid Tax PPN Income
Rp9,320,000.00 (67,600,000.00)
Rp0.00
Rp0.00
Equipment at Cost
Rp69,600,000.00
69,600,000
Rp0.00
Rp0.00
Equipment Accum Dep
Rp25,160,000.00
24,320,000
Rp840,000.00
Rp840,000.00
Accounts Payable Expenses Payable Income Tax Payable PPN Payable
