PT.

CEMERLANG
TRIAL BALANCE
30-Nov-11
SALDO
KODE NAMA AKUN DEBET KREDIT
NORMAL
1-1100 Cash in Bank DEBET 41,520,000
1-1200 Petty Cash DEBET 9,800,000
1-1300 Accounts Receivable DEBET 795,300,000
1-1400 Allowance for Doubtful Debt KREDIT 11,800,000
1-1500 Merchandise Inventory DEBET 717,000,000
1-1600 Store Supplies DEBET 9,800,000
1-1700 Prepaid Insurance DEBET 15,300,000
1-1800 Prepaid Rent DEBET 21,300,000
1-1900 Prepaid Tax DEBET 15,000,000
1-1910 PPN Income DEBET
1-1920 Prepaid PPN DEBET
1-2100 Equipment at Cost DEBET 63,300,000
1-2110 Equipment Accum Dep KREDIT 16,500,000
2-1100 Accounts Payable KREDIT 535,700,000
2-1200 Expense Payable KREDIT 8,865,000
2-1300 Income Tax Payable KREDIT
2-1400 PPN Payable KREDIT 3,500,000
2-1500 PPN Outcome KREDIT
2-1600 Devidend payable KREDIT 2,500,000
2-2100 Bank Mega Loan KREDIT 490,000,000
3-1100 Capital Stock KREDIT 420,250,000
3-1200 Devidend DEBET 25,400,000
4-1100 Sales KREDIT 753,800,000
4-1200 Sales Retur DEBET
5-1100 Cost of Goods Sold DEBET 387,230,000
5-1200 Freight Paid DEBET 8,800,000
6-1000 Advertising Expenses DEBET 4,200,000
6-1100 Telephone & Electricity expenses DEBET 8,700,000
6-1200 Store Supplies Expenses DEBET 4,750,000
6-1300 Bad Debt Expense DEBET 15,100,000
6-1400 Depreciation Expense DEBET 16,500,000
6-1500 Insurance Expense DEBET 14,300,000
6-1600 Rent Expense DEBET 23,300,000
6-1700 Wages & Salaries DEBET 36,300,000
6-1800 Other Operating Expense DEBET 9,300,000
8-1100 Interest Revenue KREDIT 6,985,000
9-1100 Interest Expense DEBET 1,100,000
9-1200 Bank Service Charge DEBET 6,600,000
9-1300 Income tax expenses DEBET
2,249,900,000 2,249,900,000

-
Daftar Customer/supplier/Persediaan
No. Nama Alamat
No. Faktur Tanggal
C-001 Daya Elekronik Jl. Jend. Sudirman No 46, Surabaya F-11/12 11/25/2011
C-002 Indo Elektronik Jl. Mendut Raya No. 68, Surabaya F-11/25 11/29/2011
C-003 Prima Elektronik Jl. Lampion No. 13, Surabaya F-11/10 11/23/2011
C-004 Mega Elektronik Jl. Antasari No. 13, Surabaya F11/14 11/24/2011
S-001 PT. Elex Persada BEC Lt. 1 No. 12 , Bandung C.15234 11/23/2011
S-002 CV. Tulus jaya BIP Lt. 3 No. 31, Bandung F.1289 11/20/2011
S-003 PT. PLUGORD ITC, Lt. 2 No. 29, Bandung Fk.2011 11/28/2011
Z-268TV TV P-268
Z-AC55P AC P-55
 SALDO
Penjualan PPN Outcome JUMLAH NORMAL
145,000,000 14,500,000 159,500,000 DEBET
288,000,000 28,800,000 316,800,000 DEBET
162,000,000 16,200,000 178,200,000 DEBET
128,000,000 12,800,000 140,800,000 DEBET
229,000,000 22,900,000 251,900,000 KREDIT
195,000,000 19,500,000 214,500,000 KREDIT
63,000,000 6,300,000 69,300,000 KREDIT
19,000,000 22 418,000,000
23,000,000 13 299,000,000
 KARTU PERSEDIAN

Kode : Z-268TV
Mutasi
Tanggal Keterangan In Out
Qty Price Total Qty
12/1/2011 Saldo
12/6/2011 Indo Elektronik (F12-1) - 9
12/7/2011 Retur Indo Elektronik (NK12-1) - -2
12/10/2011 Pembelian PT. Plugord (F05) 11 19,000,000 209,000,000
12/11/2011 Retur PT. Plugord (NK1) -1 19,000,000 (19,000,000)
12/13/2011 Penjualan Tunai - 7
12/18/2011 Penjualan Kredit Indo elektronik (f12-2) - 6
12/22/2011 pembelian PT. Elex Persada(A17) 13 19,300,000 250,900,000
12/27/2011 Penjualan Prima Elektronik (F12-3) - 15
12/29/2011 Pembelian CV Tulus Jaya (G11) 12 19,100,000 229,200,000

KARTU PERSEDIAN

Kode : Z-AC55P
Mutasi
Tanggal Keterangan In Out
Qty Price Total Qty
12/1/2011 Saldo
12/6/2011 Indo Elektronik (F12-1) - 7
12/7/2011 Retur Indo Elektronik (NK12-1) - -1
12/10/2011 Pembelian PT. Plugord (F05) 10 23,000,000 230,000,000
12/11/2011 Retur PT. Plugord (NK1) -2 23,000,000 (46,000,000)
12/13/2011 Penjualan Tunai - 8
12/18/2011 Penjualan Kredit Indo elektronik (f12-2) - 4
12/22/2011 pembelian PT. Elex Persada(A17) 15 23,200,000 348,000,000
12/27/2011 Penjualan Prima Elektronik (F12-3) - 10
12/29/2011 Pembelian CV Tulus Jaya (G11) 11 23,400,000 257,400,000
SEDIAN

NAMA BARANG : TV P-268

utasi
Saldo
Out
Price Total Qty Price Total
22 19,000,000 418,000,000
19,000,000 171,000,000 13 19,000,000 247,000,000
19,000,000 (38,000,000) 15 19,000,000 285,000,000
19,000,000 - 26 19,000,000 494,000,000
19,000,000 - 25 19,000,000 475,000,000
19,000,000 133,000,000 18 19,000,000 342,000,000
19,000,000 114,000,000 12 19,000,000 228,000,000
19,000,000 - 25 19,156,000 478,900,000
19,156,000 287,340,000 10 19,156,000 191,560,000
19,156,000 - 22 19,125,455 420,760,000

SEDIAN

NAMA BARANG : AC P-55

utasi
Saldo
Out
Price Total Qty Price Total
13 23,000,000 299,000,000
23,000,000 161,000,000 6 23,000,000 138,000,000
23,000,000 (23,000,000) 7 23,000,000 161,000,000
23,000,000 - 17 23,000,000 391,000,000
23,000,000 - 15 23,000,000 345,000,000
23,000,000 184,000,000 7 23,000,000 161,000,000
23,000,000 92,000,000 3 23,000,000 69,000,000
23,000,000 - 18 23,166,667 417,000,000
23,166,667 231,666,667 8 23,166,667 185,333,333
23,166,667 - 19 23,301,754 442,733,333
 PT. CEMERLANG
TRANSACTION JOURNAL
Dec-11
KETERANGAN

Tanggal No Bukti NO
Keterangan
AKUN

12/1/2011 BKK12-1 Gaji bulan Nopember 2-1200

12/1/2011 BKK12-1 Gaji bulan Nopember 1-1100
12/2/2011 V12-1 Pembuatan Brosur 6-1000
12/2/2011 V12-1 Pembuatan Brosur 1-1200
12/3/2011 BKM12-1 Pelunasan faktur 1-1100
12/3/2011 BKM12-1 Pelunasan faktur 1-1300
12/4/2011 V12-2 Pembayaran telp&listrik 2-1200
12/4/2011 V12-2 Pembayaran telp&listrik 1-1200
12/6/2011 F12-1 Penjualan Kredit 1-1300
12/6/2011 F12-1 Penjualan Kredit 4-1100
12/6/2011 F12-1 Penjualan Kredit 2-1500
12/6/2011 F12-1 Penjualan Kredit 5-1100
12/6/2011 F12-1 Penjualan Kredit 1-1500
12/6/2011 F12-1 Penjualan Kredit 1-1500
12/6/2011 BKK12-2 pembayaran faktur 2-1100
12/6/2011 BKK12-2 pembayaran faktur 1-1100
12/7/2011 NK12-1 Retur Penjualan 4-1200
12/7/2011 NK12-1 Retur Penjualan 2-1500
12/7/2011 NK12-1 Retur Penjualan 1-1300
12/7/2011 NK12-1 Retur Penjualan 1-1500
12/7/2011 NK12-1 Retur Penjualan 1-1500
12/7/2011 NK12-1 Retur Penjualan 5-1100
12/9/2011 V12-3 Pembelian Tunai 1-1600
12/9/2011 V12-3 Pembelian Tunai 1-1200
12/9/2011 BKK12-3 Pelunasan faktur 2-1100
12/9/2011 BKK12-3 Pelunasan faktur 1-1100
12/10/2011 F05 Pembelian Kredit 1-1500
12/10/2011 F05 Pembelian Kredit 1-1500
12/10/2011 F05 Pembelian Kredit 1-1910
12/10/2011 F05 Pembelian Kredit 2-1100
12/11/2011 NK1 Retur Pembelian 2-1100
12/11/2011 NK1 Retur Pembelian 1-1500
12/11/2011 NK1 Retur Pembelian 1-1500
12/11/2011 NK1 Retur Pembelian 1-1910
12/12/2011 BKM12-2 Pelunasan faktur 1-1100
12/12/2011 BKM12-2 Pelunasan faktur 1-1300
12/13/2011 KN01 Penjualan Tunai 1-1100
12/13/2011 KN01 Penjualan Tunai 4-1100
12/13/2011 KN01 Penjualan Tunai 2-1500
12/13/2011 KN01 Penjualan Tunai 5-1100
12/13/2011 KN01 Penjualan Tunai 1-1500
12/13/2011 KN01 Penjualan Tunai 1-1500
12/14/2011 BKM12-3 Pelunasan faktur 1-1100
12/14/2011 BKM12-3 Pelunasan faktur 1-1300
12/15/2011 BKK12-4 Pembayaran PPN 2-1400
12/15/2011 BKK12-4 Pembayaran PPN 1-1100
12/17/2011 BKK12-5 pembayaran Deviven 2-1600
12/17/2011 BKK12-5 pembayaran Deviven 1-1100
12/18/2011 F12-2 Penjualan kredit 1-1300
12/18/2011 F12-2 Penjualan kredit 4-1100
12/18/2011 F12-2 Penjualan kredit 2-1500
12/18/2011 F12-2 Penjualan kredit 5-1100
12/18/2011 F12-2 Penjualan kredit 1-1500
12/18/2011 F12-2 Penjualan kredit 1-1500
12/18/2011 BKK12-6 Pelunasan faktur 2-1100
12/18/2011 BKK12-6 Pelunasan faktur 1-1100
12/20/2011 BKM12-4 Penerimaan piutang dihapuskan 1-1100
12/20/2011 BKM12-4 Penerimaan piutang dihapuskan 1-1400
12/22/2011 A17 Pembelian kredit PT.Elex Persada (A17) 1-1500
12/22/2011 A17 Pembelian kredit PT.Elex Persada (A17) 1-1500
12/22/2011 A17 Pembelian kredit PT.Elex Persada (A17) 1-1910
12/22/2011 A17 Pembelian kredit PT.Elex Persada (A17) 2-1100
12/23/2011 BKK12-7 Pelunasan faktur 2-1100
12/23/2011 BKK12-7 Pelunasan faktur 1-1100
12/25/2011 BKM12-5 Pelunasan faktur 1-1100
12/25/2011 BKM12-5 Pelunasan faktur 1-1300
12/26/2011 V12-4 Perbaikan atap toko 6-1800
12/26/2011 V12-4 Perbaikan atap toko 1-1200
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 1-1300
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 4-1100
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 2-1500
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 5-1100
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 1-1500
12/27/2011 F12-3 Penjualan kredit Prima Elektronik (F12-3) 1-1500
12/29/2011 G11 pembelian kredit CV Tulus jaya (G11) 1-1500
12/29/2011 G11 pembelian kredit CV Tulus jaya (G11) 1-1500
12/29/2011 G11 pembelian kredit CV Tulus jaya (G11) 1-1910
12/29/2011 G11 pembelian kredit CV Tulus jaya (G11) 2-1100
12/30/2011 BKK12-8 Angsuran hutang bank 2-2100
12/30/2011 BKK12-8 Angsuran hutang bank 9-1100
12/30/2011 BKK12-8 Angsuran hutang bank 1-1100
12/31/2011 BM12-1 Penyesuaian no 1 1-1100
12/31/2011 BM12-1 Penyesuaian no 1 9-1200
12/31/2011 BM12-1 Penyesuaian no 1 8-1100
12/31/2011 BM12-2 Penyesuaian no 2 6-1200
12/31/2011 BM12-2 Penyesuaian no 2 1-1600
12/31/2011 BM12-2 Penyesuaian no 2 6-1600
12/31/2011 BM12-2 Penyesuaian no 2 1-1800
12/31/2011 BM12-2 Penyesuaian no 2 6-1500
12/31/2011 BM12-2 Penyesuaian no 2 1-1700
12/31/2011 BM12-2 Penyesuaian no 2 6-1300
12/31/2011 BM12-2 Penyesuaian no 2 1-1400
12/31/2011 BM12-3 Penyesuaian no 3 6-1400
12/31/2011 BM12-3 Penyesuaian no 3 1-2110
12/31/2011 BM12-3 Penyesuaian no 3 6-1700
12/31/2011 BM12-3 Penyesuaian no 3 2-1200
12/31/2011 BM12-3 Penyesuaian no 3 6-1100
12/31/2011 BM12-3 Penyesuaian no 3 2-1200
12/31/2011 BM12-4 Penyesuaian no 4 2-1500
12/31/2011 BM12-4 Penyesuaian no 4 1-1920
12/31/2011 BM12-4 Penyesuaian no 4 1-1910
12/31/2011 BM12-4 penyesuaian No 4 9-1300
12/31/2011 BM12-4 penyesuaian No 4 1-1900
12/31/2011 BM12-4 penyesuaian No 4 2-1300
 PT. CEMERLANG
TRANSACTION JOURNAL
Dec-11
KETERANGAN
kode
Nama DEBET KREDIT
customer/
NAMA AKUN Customer/Supplier/pe
suplir/per
sediaan rsediaan

Expense Payable 4,500,000

Cash in Bank 4,500,000
Advertising Expenses 725,000
Petty Cash 725,000
Cash in Bank 159,500,000
Accounts Receivable C-001 Daya Elekronik 159,500,000
Expense Payable 950,000
Petty Cash 950,000
Accounts Receivable C-002 Indo Elektronik 395,450,000
Sales 359,500,000
PPN Outcome 35,950,000
Cost of Goods Sold 332,000,000
Merchandise Inventory Z-268TV TV P-268 171,000,000
Merchandise Inventory Z-AC55P AC P-55 161,000,000
Accounts Payable S-003 PT. PLUGORD 69,300,000
Cash in Bank 69,300,000
Sales Retur 66,000,000
PPN Outcome 6,600,000
Accounts Receivable C-002 Indo Elektronik 72,600,000
Merchandise Inventory Z-268TV TV P-268 38,000,000
Merchandise Inventory Z-AC55P AC P-55 23,000,000
Cost of Goods Sold 61,000,000
Store Supplies 600,000
Petty Cash 600,000
Accounts Payable S-001 PT. Elex Persada 251,900,000
Cash in Bank 251,900,000
Merchandise Inventory Z-268TV TV P-268 209,000,000
Merchandise Inventory Z-AC55P AC P-55 230,000,000
PPN Income 43,900,000
Accounts Payable S-003 PT. PLUGORD 482,900,000
Accounts Payable S-003 PT. PLUGORD 71,500,000
Merchandise Inventory Z-268TV TV P-268 19,000,000
Merchandise Inventory Z-AC55P AC P-55 46,000,000
PPN Income 6,500,000
Cash in Bank 322,850,000
Accounts Receivable C-002 Indo Elektronik 322,850,000
Cash in Bank 378,400,000
Sales 344,000,000
PPN Outcome 34,400,000
Cost of Goods Sold 317,000,000
Merchandise Inventory Z-268TV TV P-268 133,000,000
Merchandise Inventory Z-AC55P AC P-55 184,000,000
Cash in Bank 316,800,000
Accounts Receivable C-002 Indo Elektronik 316,800,000
PPN Payable 3,500,000
Cash in Bank 3,500,000
Devidend payable 2,500,000
Cash in Bank 2,500,000
Accounts Receivable C-001 Daya Elekronik 246,400,000
Sales 224,000,000
PPN Outcome 22,400,000
Cost of Goods Sold 206,000,000
Merchandise Inventory Z-268TV TV P-268 114,000,000
Merchandise Inventory Z-AC55P AC P-55 92,000,000
Accounts Payable S-003 PT. PLUGORD 411,400,000
Cash in Bank 411,400,000
Cash in Bank 9,000,000
Allowance for Doubtful Debt 9,000,000
Merchandise Inventory Z-268TV TV P-268 250,900,000
Merchandise Inventory Z-AC55P AC P-55 348,000,000
PPN Income 59,890,000
Accounts Payable S-001 PT. Elex Persada 658,790,000
Accounts Payable S-002 CV. Tulus jaya 214,500,000
Cash in Bank 214,500,000
Cash in Bank 178,200,000
Accounts Receivable C-003 Prima Elektronik 178,200,000
Other Operating Expense 300,000
Petty Cash 300,000
Accounts Receivable C-003 Prima Elektronik 613,250,000
Sales 557,500,000
PPN Outcome 55,750,000
Cost of Goods Sold 519,006,667
Merchandise Inventory Z-268TV TV P-268 287,340,000
Merchandise Inventory Z-AC55P AC P-55 231,666,667
Merchandise Inventory Z-268TV TV P-268 229,200,000
Merchandise Inventory Z-AC55P AC P-55 257,400,000
PPN Income 48,660,000
Accounts Payable S-002 CV. Tulus jaya 535,260,000
Bank Mega Loan 10,000,000
Interest Expense 100,000
Cash in Bank 10,100,000
Cash in Bank 6,270,000
Bank Service Charge 230,000
Interest Revenue 6,500,000
Store Supplies Expenses 6,650,000
Store Supplies 6,650,000
Rent Expense 2,500,000
Prepaid Rent 2,500,000
Insurance Expense 1,250,000
Prepaid Insurance 1,250,000
Bad Debt Expense 29,222,500
Allowance for Doubtful Debt 29,222,500
Depreciation Expense 1,250,000
Equipment Accum Dep 1,250,000
Wages & Salaries 3,500,000
Expense Payable 3,500,000
Telephone & Electricity expenses 2,500,000
Expense Payable 2,500,000
PPN Outcome 141,900,000
Prepaid PPN 4,050,000
PPN Income 145,950,000
Income tax expenses 82,327,083
Prepaid Tax 15,000,000
Income Tax Payable 67,327,083
 BUKU BESAR
NAMA AKUN : Cash in Bank

Tanggal Keterangan REF DEBET KREDIT

12/1/2011 Saldo awal
12/1/2011 Gaji bulan Nopember - 4,500,000
12/3/2011 Pelunasan faktur 159,500,000 -
12/6/2011 pembayaran faktur - 69,300,000
12/9/2011 Pelunasan faktur - 251,900,000
12/12/2011 Pelunasan faktur 322,850,000 -
12/13/2011 Penjualan Tunai 378,400,000 -
12/14/2011 Pelunasan faktur 316,800,000 -
12/15/2011 Pembayaran PPN - 3,500,000
12/17/2011 pembayaran Deviven - 2,500,000
12/18/2011 Pelunasan faktur - 411,400,000
12/20/2011 Penerimaan piutang dihapuskan 9,000,000 -
12/23/2011 Pelunasan faktur - 214,500,000
12/25/2011 Pelunasan faktur 178,200,000 -
12/30/2011 Angsuran hutang bank - 10,100,000
12/31/2011 Penyesuaian no 1 6,270,000 -
NO AKUN : 1-1100
SALDO NORMAL : DEBET
Saldo
41,520,000 -
37,020,000 -
196,520,000 -
127,220,000 -
(124,680,000) -
198,170,000 -
576,570,000 -
893,370,000 -
889,870,000 -
887,370,000 -
475,970,000 -
484,970,000 -
270,470,000 -
448,670,000 -
438,570,000 -
444,840,000 -
 BUKU BESAR PEMBANTU
KODE SUPPLIER S-003 NAMA SUPPLIER
ALAMAT SUPPLIER
SALDO AWAL :
SALDO AKHIR :
Tanggal Keterangan REF DEBET KREDIT
12/1/2011 Saldo Awal
12/6/2011 pembayaran faktur 69,300,000 -
12/10/2011 Pembelian Kredit - 482,900,000
12/11/2011 Retur Pembelian 71,500,000 -
12/18/2011 Pelunasan faktur 411,400,000 -
NTU
PT. PLUGORD
ITC, Lt. 2 No. 29, Bandung
69,300,000 KREDIT

Saldo
- 69,300,000
- -
- 482,900,000
- 411,400,000
- -
 PT. CEMERLANG
NERACA SALDO
31-Dec-11
SALDO NERACA SALDO AWAL
KODE NAMA AKUN
NORMAL DEBET KREDIT
1-1100 Cash in Bank DEBET 41,520,000
1-1200 Petty Cash DEBET 9,800,000
1-1300 Accounts Receivable DEBET 795,300,000
1-1400 Allowance for Doubtful Debt KREDIT 11,800,000
1-1500 Merchandise Inventory DEBET 717,000,000
1-1600 Store Supplies DEBET 9,800,000
1-1700 Prepaid Insurance DEBET 15,300,000
1-1800 Prepaid Rent DEBET 21,300,000
1-1900 Prepaid Tax DEBET 15,000,000
1-1910 PPN Income DEBET
1-1920 Prepaid PPN DEBET
1-2100 Equipment at Cost DEBET 63,300,000
1-2110 Equipment Accum Dep KREDIT 16,500,000
2-1100 Accounts Payable KREDIT 535,700,000
2-1200 Expense Payable KREDIT 8,865,000
2-1300 Income Tax Payable KREDIT
2-1400 PPN Payable KREDIT 3,500,000
2-1500 PPN Outcome KREDIT
2-1600 Devidend payable KREDIT 2,500,000
2-2100 Bank Mega Loan KREDIT 490,000,000
3-1100 Capital Stock KREDIT 420,250,000
3-1200 Devidend DEBET 25,400,000
4-1100 Sales KREDIT 753,800,000
4-1200 Sales Retur DEBET
5-1100 Cost of Goods Sold DEBET 387,230,000
5-1200 Freight Paid DEBET 8,800,000
6-1000 Advertising Expenses DEBET 4,200,000
6-1100 Telephone & Electricity expenses DEBET 8,700,000
6-1200 Store Supplies Expenses DEBET 4,750,000
6-1300 Bad Debt Expense DEBET 15,100,000
6-1400 Depreciation Expense DEBET 16,500,000
6-1500 Insurance Expense DEBET 14,300,000
6-1600 Rent Expense DEBET 23,300,000
6-1700 Wages & Salaries DEBET 36,300,000
6-1800 Other Operating Expense DEBET 9,300,000
8-1100 Interest Revenue KREDIT 6,985,000
9-1100 Interest Expense DEBET 1,100,000
9-1200 Bank Service Charge DEBET 6,600,000
9-1300 Income tax expenses DEBET
2,249,900,000 2,249,900,000
ERLANG
SALDO
ec-11
MUTASI NERACA SALDO AKHIR
DEBET KREDIT DEBET KREDIT
1,371,020,000 967,700,000 444,840,000 -
- 2,575,000 7,225,000 -
1,255,100,000 1,049,950,000 1,000,450,000 -
- 38,222,500 - 50,022,500
1,585,500,000 1,439,006,667 863,493,333 -
600,000 6,650,000 3,750,000 -
- 1,250,000 14,050,000 -
- 2,500,000 18,800,000 -
- 15,000,000 - -
152,450,000 152,450,000 - -
4,050,000 - 4,050,000 -
- - 63,300,000 -
- 1,250,000 - 17,750,000
1,018,600,000 1,676,950,000 - 1,194,050,000
5,450,000 6,000,000 - 9,415,000
- 67,327,083 - 67,327,083
3,500,000 - - -
148,500,000 148,500,000 - -
2,500,000 - - -
10,000,000 - - 480,000,000
- - - 420,250,000
- - 25,400,000 -
- 1,485,000,000 - 2,238,800,000
66,000,000 - 66,000,000 -
1,374,006,667 61,000,000 1,700,236,667 -
- - 8,800,000 -
725,000 - 4,925,000 -
2,500,000 - 11,200,000 -
6,650,000 - 11,400,000 -
29,222,500 - 44,322,500 -
1,250,000 - 17,750,000 -
1,250,000 - 15,550,000 -
2,500,000 - 25,800,000 -
3,500,000 - 39,800,000 -
300,000 - 9,600,000 -
- 6,500,000 - 13,485,000
100,000 - 1,200,000 -
230,000 - 6,830,000 -
82,327,083 - 82,327,083 -
7,127,831,250 7,127,831,250 4,491,099,583 4,491,099,583
 PT CEMERLANG
LAPORAN RUGI LABA
31-Dec-11
I. INCOME/REVENUE
4-1100 Sales 2,238,800,000
4-1300 Sales Retur 66,000,000
Net sales 2,172,800,000
II. COST OF GOOD SOLD
5-1100 Cost of Goods Sold 1,700,236,667
5-1200 Freight Paid 8,800,000
Total Cost of goods Sold 1,709,036,667
Gross Profit 463,763,333
III. EXPENSES
6-1000 Advertising Expenses 4,925,000
6-1100 Telephone & Electricity expenses 11,200,000
6-1200 Store Supplies Expenses 11,400,000
6-1300 Bad Debt Expense 44,322,500
6-1400 Depreciation Expense 17,750,000
6-1500 Insurance Expense 15,550,000
6-1600 Rent Expense 25,800,000
6-1700 Wages & Salaries 39,800,000
6-1800 Other Operating Expense 9,600,000
Beban usaha 180,347,500
Laba Usaha 283,415,833
IV. OTHER INCOME AND EXPENSES
8-1100 Interest Revenue 13,485,000
Total other revenue 13,485,000
9-1100 Interest Expense 1,200,000
9-1200 Bank Service Charge 6,830,000
Total other expenses 8,030,000
Total other revenue/expenses 5,455,000
profit before tax 288,870,833
V. INCOME TAX
9-1300 Income tax expenses 82,327,083
profit after tax 206,543,750

288,870,833
(13,485,000)
 44,322,500
9,600,000
329,308,333
82,327,083
 PT CEMERLANG
RETAINED EARNING STATEMENT
31-Dec-11
3-1100 Capital Stock 420,250,000
Current year earning 206,543,750
Ending Capital Stock 626,793,750
 PT. CEMERLANG
NERACA
31-Dec-11
ASSET PASIVA
CURRENT ASSET CURRENT LIABILITIES
1-1100 Cash in Bank 444,840,000 2-1100
1-1200 Petty Cash 7,225,000 2-1200
1-1300 Accounts Receivable 1,000,450,000 2-1300
1-1400 Allowance for Doubtful Debt 50,022,500 2-1400
950,427,500 2-1500
1-1500 Merchandise Inventory 863,493,333
1-1600 Store Supplies 3,750,000 LONG
1-1700 Prepaid Insurance 14,050,000 TERM
2-2100
LIABILITIES
1-1800 Prepaid Rent 18,800,000
1-1900 Prepaid Tax -
1-1920 Prepaid PPN 4,050,000
Total current asseT 904,143,333 CAPITAL
FIXED 3-1100
ASSET
1-2100 Equipment at Cost 63,300,000 3-1200
1-2110 Equipment Accum Dep 17,750,000
45,550,000

Tatal Asset 2,352,185,833

ERLANG
ACA
ec-11

CURRENT LIABILITIES
Accounts Payable 1,194,050,000
Expense Payable 9,415,000
Income Tax Payable 67,327,083
PPN Payable -
PPN Outcome -

Bank Mega Loan 480,000,000

Total Liabilities 1,750,792,083

Capital Stock 626,793,750

Devidend 25,400,000
601,393,750

Total Pasiva 2,352,185,833

 PT CEMERLANG
STATEMENT OF CASH FLOW
JANUARY 2011 THROUGH DECEMBER 2011

I. CASH FLOW FROM OPERATING ACTIVITIES

Net income 206,543,750
1-1300 Accounts Receivable (1,000,450,000)
1-1400 Allowance for Doubtful Debt 50,022,500
1-1500 Merchandise Inventory (863,493,333)
1-1600 Store Supplies (3,750,000)
1-1700 Prepaid Insurance (14,050,000)
1-1800 Prepaid Rent (18,800,000)
1-1900 Prepaid Tax -
1-1920 Prepaid PPN (4,050,000)
2-1100 Accounts Payable 1,194,050,000
2-1200 Expense Payable 9,415,000
2-1300 Income Tax Payable 67,327,083
2-1400 PPN Payable -
2-1500 PPN Outcome -
2-1600 Devidend payable -
Net cash flow from operating activities
II. CASH FLOW FROM INVESTING ACTIVITIES
1-2100 Equipment at Cost (63,300,000)
1-2110 Equipment Accum Dep 17,750,000
Net cash flow from operating activities
II. CASH FLOW FROM FINANCING ACTIVITIES
2-2100 Bank Mega Loan 480,000,000
3-1100 Capital Stock 420,250,000
3-1200 Devidend (25,400,000)
Net cash flow from financing activities
Net Increase/decrease for period
C ash at the beginning of the period
C ash at the end of the period
(377,235,000)

(45,550,000)

874,850,000
452,065,000
0
452,065,000
 PD ANGKASA
NERACA SALDO CUSTOMER
31-Dec-09
NERACA SALDO AWAL
KODE NAMA AKUN
DEBET KREDIT
C001 Daya Elekronik 159,500,000 -
C002 Indo Elektronik 316,800,000 -
C003 Prima Elektronik 178,200,000 -
C004 Mega Elektronik 140,800,000 -
795,300,000 -

PD ANGKASA
NERACA SALDO SUPPLIER
31-Dec-09
NERACA SALDO AWAL
KODE NAMA AKUN
DEBET KREDIT
S001 PT. Elex Persada - 251,900,000
S002 CV. Tulus jaya - 214,500,000
S003 PT. PLUGORD - 69,300,000
- 535,700,000
D ANGKASA
SALDO CUSTOMER
31-Dec-09
MUTASI NERACA SALDO AKHIR
DEBET KREDIT DEBET KREDIT
- #NAME? #NAME?
395,450,000 #NAME? #NAME?
- #NAME? #NAME?
- #NAME? #NAME?
395,450,000 #NAME? #NAME? -

D ANGKASA
A SALDO SUPPLIER
31-Dec-09
MUTASI NERACA SALDO AKHIR
DEBET KREDIT DEBET KREDIT
251,900,000 #NAME? #NAME?
- #NAME? #NAME?
140,800,000 #NAME? #NAME?
392,700,000 #NAME? - #NAME?