UD.

ELEKTRONIKA
Work Sheet
For The Year Ended December 31,1995
Trial Balance before Adjustment Adjustment Trial Balance After Adjustment Income Statement Statement of Financial Position
No Accounts title Debit Credit Debit Credit Debit Credit Debit Credit Debit
Rp 100 Cash Rp 107,002,000 Rp 107,002,000 Rp 107,002,000
Rp 102 Petty Cash Rp 400,000 Rp 400,000 Rp 400,000
Rp 106 Interest Receivable Rp 80,000 Rp 80,000 Rp 80,000
Rp 110 Account Receivable Rp 23,750,000 Rp 23,750,000 Rp 23,750,000
Rp 111 Allowance For bad debt Rp 3,381,840 Rp 835,240 Rp 7
Rp 120 Merchandise Inventory Rp 42,500,000 Rp 37,850,000 Rp 42,500,000 Rp 37,850,000 Rp 37,850,000
Rp 130 Supplies Rp 3,674,000 Rp 1,946,000 Rp 1,728,000 Rp 1,728,000
Rp 135 Prepaid Advertising Rp 2,400,000 Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Rp 140 Prepaid insurance Rp 3,600,000 Rp 600,000 Rp 3,000,000 Rp 3,000,000
Rp 150 Land Rp 50,000,000 Rp 50,000,000 Rp 50,000,000
Rp 160 Building Rp 240,000,000 Rp 240,000,000 Rp 240,000,000
Rp 161 Acc. Depr. Of Building Rp 30,500,000 Rp 500,000 Rp 31,000,000
Rp 170 Equipment Rp 39,000,000 Rp 39,000,000 Rp 39,000,000
Rp 171 Acc. Depr. Of Equipment Rp 12,300,000 Rp 450,000 Rp 12,750,000
Rp 200 Account payable Rp 6,900,000 Rp 6,900,000
Rp 210 Notes Payable Rp 8,000,000 Rp 8,000,000
Rp 211 Interest Payable Rp 240,000 Rp 80,000 Rp 320,000
Rp 216 Employee Income Tax Debt Rp 1,800,000 Rp 1,800,000
Rp 217 Company Income Tax Debt Rp 4,300,000 Rp 4,300,000
Rp 250 Mortgage Payable Rp 236,784,000 Rp 236,784,000
Rp 300 Bambang Capital Rp 146,650,160 Rp 146,650,160
Rp 310 Bambang Drawing Rp 4,000,000 Rp 4,000,000 Rp 4,000,000
Rp 350 Income Summary Rp 42,500,000 Rp 37,850,000 Rp 42,500,000 Rp 37,850,000 Rp 42,500,000 Rp 37,850,000
Rp 400 Sales Rp 83,524,000 Rp 83,524,000 Rp 83,524,000
Rp 401 Sales Return -
Rp 402 Sales Discount Rp 508,000 Rp 508,000 Rp 508,000
Rp 410 Fees Earned Rp 15,770,000 Rp 15,770,000 Rp 15,770,000
Rp 500 Purchase Rp 14,400,000 Rp 14,400,000 Rp 14,400,000
Rp 501 Purchase Return Rp 200,000 Rp 200,000 Rp 200,000
Rp 502 Purchase Discount Rp 182,000 Rp 182,000 Rp 182,000
Rp 510 Freight In Rp 256,000 Rp 256,000 Rp 256,000
Rp 601 Advertensi Expenses Rp 1,200,000 Rp 1,200,000 Rp 1,200,000
Rp 630 Freight Out Rp 70,000 Rp 70,000 Rp 70,000
Rp 635 Depr.Exp. Of Equipment Rp 450,000 Rp 450,000 Rp 450,000
Rp 650 Sales Salaries Expense Rp 10,000,000 Rp 10,000,000 Rp 10,000,000
Rp 660 Supplies Expense Rp 200,000 Rp 1,946,000 Rp 2,146,000 Rp 2,146,000
Rp 720 Bad debt expense Rp 835,240 Rp 835,240 Rp 835,240
Rp 735 Depr.Exp. Of Building Rp 500,000 Rp 500,000 Rp 500,000
Rp 740 Insurance Expense Rp 600,000 Rp 600,000 Rp 600,000
Rp 750 Office salaries expense Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
Rp 799 Other Expense Rp 38,000 Rp 38,000 Rp 38,000
Rp 800 Interest Income Rp 100,000 Rp 100,000 Rp 100,000
Rp 810 Gain on Sale of Fixed Assets Rp 250,000 Rp 250,000 Rp 250,000
Rp 850 Interest Expense Rp 2,704,000 Rp 80,000 Rp 2,784,000 Rp 2,784,000
Rp 860 Loss On Sale Of Fixed Assets
Rp 900 Company Income Tax expense Rp 4,300,000 Rp 4,300,000 Rp 4,300,000
Rp 546,582,000 Rp 546,582,000 Rp 90,261,240 Rp 90,261,240 Rp 590,597,240 Rp 586,380,167 Rp 82,587,240 Rp 137,876,000 Rp 508,010,000
Net Profit Rp 55,288,760
995
Statement of Financial Position
No Accounts title Credit
Rp 100 Cash
Rp 102 Petty Cash
Rp 106 Interest Receivable
Rp 110 Account Receivable
Rp 111 Allowance For bad debt Rp 7
Rp 120 Merchandise Inventory
Rp 130 Supplies
Rp 135 Prepaid Advertising
Rp 140 Prepaid insurance
Rp 150 Land
Rp 160 Building
Rp 161 Acc. Depr. Of Building Rp 31,000,000
Rp 170 Equipment
Rp 171 Acc. Depr. Of Equipment Rp 12,750,000
Rp 200 Account payable Rp 6,900,000
Rp 210 Notes Payable Rp 8,000,000
Rp 211 Interest Payable Rp 320,000
Rp 216 Employee Income Tax Debt Rp 1,800,000
Rp 217 Company Income Tax Debt Rp 4,300,000
Rp 250 Mortgage Payable Rp 236,784,000
Rp 300 Bambang Capital Rp 146,650,160
Rp 310 Bambang Drawing
Rp 350 Income Summary
Rp 400 Sales
Rp 401 Sales Return
Rp 402 Sales Discount
Rp 410 Fees Earned
Rp 500 Purchase
Rp 501 Purchase Return
Rp 502 Purchase Discount
Rp 510 Freight In
Rp 601 Advertensi Expenses
Rp 630 Freight Out
Rp 635 Depr.Exp. Of Equipment
Rp 650 Sales Salaries Expense
Rp 660 Supplies Expense
Rp 720 Bad debt expense
Rp 735 Depr.Exp. Of Building
Rp 740 Insurance Expense
Rp 750 Office salaries expense
Rp 799 Other Expense
Rp 800 Interest Income
Rp 810 Gain on Sale of Fixed Assets
Rp 850 Interest Expense
Rp 860 Loss On Sale Of Fixed Assets
Rp 900 Company Income Tax expense
Rp 448,504,167
Net Profit Rp 59,505,833
 PT ADIL
Work Sheet
For The Year Ended 31 December 2004
No Account Trial Balance Adjustment Trial Balance After Adjustment Income Statement Balance Sheet
1 Cash 26,900.00 26,900.00 26,900.00
2 Account Recievable 62,700.00 62,700.00 62,700.00
3 Marchandise Inventory 141,800.00 156,000.00 141,300.00 156,500.00 156,500.00
4 Prepaid Insurance 7,300.00 4,300.00 3,000.00 3,000.00
5 Store Supplies 1,750.00 660.00 1,090.00 1,090.00
6 Office Supplies 1,300.00 480.00 820.00 820.00
7 Store Equipment 65,500.00 65,500.00 65,500.00
8 Acc. Dep.-Store Equipment 20,600.00 5,850.00 26,450.00 - 26,450.00
9 Office Equipment 20,100.00 20,100.00 20,100.00 -
10 Acc. Dep.-Office Equipment 8,600.00 2,160.00 10,760.00 - 10,760.00
11 Note Payable 75,500.00 75,500.00 - 75,500.00
12 Account Payable 36,900.00 36,900.00 - 36,900.00
13 Salary Payable 2,700.00 2,700.00 - 2,700.00
14 Unearned Rent 1,500.00 500.00 1,000.00 - 1,000.00
15 Paid in Capital 50,500.00 50,500.00 - 50,500.00
16 Retained Earning 62,920.00 62,920.00 - 62,920.00
17 Dividen 8,500.00 8,500.00 - 8,500.00 -
18 Income Summary 141,300.00 156,000.00 141,300.00 156,000.00 141,300.00 156,000.00
19 Sales 545,500.00 545,500.00 - 545,500.00
20 Sales Return 4,800.00 4,800.00 4,800.00 -
21 Sales Discount 3,000.00 3,000.00 3,000.00 -
22 Purchase 360,500.00 360,500.00 360,500.00 -
23 Purchase Return 9,500.00 9,500.00 - 9,500.00
24 Purchase Discount 5,180.00 5,180.00 - 5,180.00
25 Fright-in 2,300.00 2,300.00 2,300.00 -
26 Sales salary expense 43,700.00 1,800.00 45,500.00 45,500.00 -
27 Advertising expense 15,500.00 15,500.00 15,500.00 -
Depreciation expense-Store
28 Equipment 5,850.00 5,850.00 - 5,850.00 -
29 Store Supplies expense 660.00 660.00 - 660.00 -
30 Sales others expense 1,470.00 1,470.00 1,470.00 -
31 Office salary expense 30,500.00 900.00 31,400.00 31,400.00 -
32 Rent Expense 9,000.00 9,000.00 9,000.00 -
33 Insurance expense 4,300.00 4,300.00 4,300.00 -
Depreciation expense-Office
34 Equipment 2,160.00 2,160.00 2,160.00 -
35 Office Supplies expense 480.00 480.00 480.00 -
36 Others Administration Expense 1,330.00 1,330.00 1,330.00 -
37 Rent Revenue 500.00 500.00 - 500.00
38 Interest Expense 8,750.00 8,750.00 8,750.00 -
39 816,700.00 816,700.00 313,950.00 313,950.00 983,410.00 983,410.00 638,300.00 716,680.00 345,110.00 266,730.00
40 Net Profit 78,380.00 78,380.00
41 716,680.00 716,680.00 345,110.00 345,110.00