Kode WP : TB-1 PT BINA CITRA PESONA Working Trial Balance - - - - Rekening Neraca 31-12-2004 REKENING AKTIVA : 101 102 103 105 106 109 110 111 112 113 115 … … Kas - Bank Ganesha Kas - Bank Dago Kas Kecil Piutang Dagang Cadangan Kerugian Piutang Persediaan Barang Asuransi Dibayar Dimuka Sewa Dibayar Dimuka Persediaan Supplies Kantor Persediaan Peralatan Kecil Surat-surat Berharga Aktiva Tetap Akumulasi Depresiasi A-1 A-3 A-6 B-1 B-5 C-1 D-1 D-3 D-4 D-5 E-1 F-1 F-1 508,290,000 78,950,000 1,000,000 256,250,000 (24,500,000) 1,046,510,000 89,924,000 2,500,000 9,024,000 5,952,000 582,000,000 2,144,400,000 (504,478,000) Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 678,830,000 10,530,000 1,000,000 249,722,000 (22,650,000) 1,559,604,000 62,876,000 10,000,000 12,250,000 9,500,000 852,280,000 2,210,432,000 (633,322,000) Rp 4,195,822,000 Rp 5,001,052,000 Rp Rp Rp Rp Rp Rp Rp Rp 228,226,000 61,936,000 40,606,000 19,000,000 25,000,000 46,672,000 Rp Rp Rp Rp Rp Rp Rp Rp 442,272,000 52,108,000 26,926,000 21,250,000 31,450,000 250,000,000 40,000,000 Rp 421,440,000 Rp Rp Rp Rp Rp Rp 1,850,000,000 1,106,054,000 515,142,500 (25,000,000) 328,185,500 Jumlah Modal Rp Jumlah Utang dan Modal Rp Utang Dagang Utang PPh Karyawan Utang Gaji dan Upah Utang Pajak Bumi dan Bangunan Utang Bunga Utang Deviden Utang Wesel Jangka Pendek Utang PPh Perusahaan G-1 H-1 H-2 H-4 I-1 H-3 I-1 H-6 Jumlah Utang MODAL : 501 505 601 605 … Per Buku 31-12-04 Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Jumlah Aktiva UTANG : 301 302 303 304 305 306 308 307 Per Audit 31-12-04 INDEKS Modal Saham Agio Saham Laba Ditahan Deviden Laba Berjalan J-1 J-1 K-1 K-1, H-3 TB-2 Per Audit 31-12-04 PENYESUAIAN Debit Kredit 678,680,000 10,530,000 840,000 248,042,000 (20,970,000) 1,554,304,000 62,876,000 10,000,000 12,250,000 9,500,000 852,280,000 2,210,432,000 (633,322,000) Rp Rp Rp 852,280,000 2,210,432,000 (633,322,000) Rp 4,995,442,000 Rp 4,995,442,000 Rp Rp Rp Rp Rp Rp Rp Rp 446,322,000 61,532,500 62,013,500 26,926,000 21,250,000 31,450,000 250,000,000 40,444,600 Rp 446,322,000 Rp 171,722,000 Rp Rp Rp 31,450,000 250,000,000 40,444,600 864,006,000 Rp 939,938,600 Rp 939,938,600 Rp Rp Rp Rp Rp 1,850,000,000 1,106,054,000 818,328,000 (31,450,000) 394,114,000 Rp Rp Rp Rp Rp 1,850,000,000 1,106,054,000 818,328,000 (31,450,000) 312,571,400 Rp Rp 1,850,000,000 1,106,054,000 Rp 1,099,449,400 3,774,382,000 Rp 4,137,046,000 Rp 4,055,503,400 Rp 4,055,503,400 4,195,822,000 Rp 5,001,052,000 Rp 4,995,442,000 Rp 4,995,442,000 1,680,000 150,000 2 Rp Rp 160,000 1,680,000 1 Rp 5,300,000 4 Laporan Keuangan 31-12-04 Kredit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Reklasifikasi Debit 1 Rp Rp Rp Rp Rp 81,542,600 Rp 83,222,600 3 Rp 4,050,000 9,424,500 62,013,500 444,600 83,222,600 5 6 6 7 Rp 690,050,000 Rp Rp 227,072,000 1,554,304,000 Rp Diperiksa oleh Reviewed by Dibuat oleh Prepared by JPR 31-01-2005 94,626,000 Sumber source B-1 Kode WP : TB-2 PT BINA CITRA PESONA Working Trial Balance - - - - Rekening Rugi-Laba 31-12-2004 REKENING PENDAPATAN : 701 Penjualan 703 Retur dan Potongan Penjualan Penjualan Bersih Per Audit 31-12-04 INDEKS Per Buku 31-12-04 Debit Kredit Rp Rp Rp 4,224,748,000 (98,028,000) 4,126,720,000 Rp Rp Rp 4,848,500,000 (53,060,000) 4,795,440,000 Harga Pokok Penjualan Laba Kotor Penjualan Rp Rp 2,406,212,000 1,720,508,000 Rp Rp 2,836,566,000 1,958,874,000 Rp 5,300,000 Beban-Beban Operasi : 820 Beban Gaji dan Upah 821 Beban PPh Karyawan 822 Beban Depresiasi 823 Beban Sewa 824 Beban Supplies Kantor 825 Beban Peralatan Kecil 826 Beban Iklan 827 Beban Asuransi 828 Beban Reparasi dan Pemeliharaan 829 Beban Pajak Bumi dan Bangunan 830 Beban Listrik dan Telepon 831 Fee Konsultan 832 Beban lain-lain 833 Kerugian Piutang 834 Kerugian Angkut Penjualan Jumlah Beban Operasi Laba Bersih Operasi Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 765,318,000 66,946,000 121,556,000 7,500,000 14,610,000 4,724,000 25,260,000 45,850,000 24,048,000 29,586,000 20,504,000 22,500,000 12,228,000 20,500,000 67,484,000 1,248,614,000 471,894,000 Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 892,800,000 96,816,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 17,290,000 23,750,000 604,000 19,850,000 56,300,000 1,403,724,000 555,150,000 Rp Rp 62,830,000 8,608,000 6 Rp BEBAN : 801 PENDAPATAN DAN (BEBAN) LAIN-LAIN : 901 Beban Bunga 910 Laba (Rugi) Penjualan Investasi 920 Pendapatan Investasi 930 Laba (Rugi) Penjualan Aktiva Tetap 950 Pendapatan Lain-lain dan Penyesuaian Penyesuaian Jumlah Pendapatan Lain-lain Laba Bersih Sebelum Pajak Pajak Penghasilan LABA BERSIH (TB-1) Per Audit 31-12-04 PENYESUAIAN Reklasifikasi Debit Laporan Keuangan 31-12-04 Kredit Rp Rp Rp 4,848,500,000 (53,060,000) 4,795,440,000 Rp Rp Rp 4,848,500,000 (53,060,000) 4,795,440,000 4 Rp Rp 2,841,866,000 1,953,574,000 Rp Rp 2,841,866,000 1,953,574,000 6 Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 955,630,000 105,424,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 21,340,000 23,750,000 914,000 19,850,000 56,300,000 1,479,522,000 474,052,000 Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 955,630,000 105,424,000 128,844,000 7,500,000 17,230,000 5,976,000 22,626,000 51,474,000 35,738,000 26,926,000 21,340,000 23,750,000 914,000 19,850,000 56,300,000 1,479,522,000 474,052,000 4,050,000 5 Rp 160,000 3 Rp 150,000 2 Rp Rp Rp Rp (45,000,000) 24,686,000 15,270,000 24,720,000 Rp Rp Rp Rp (55,000,000) 16,688,000 37,276,000 Rp Rp Rp Rp (55,000,000) 16,688,000 37,276,000 Rp Rp Rp Rp (55,000,000) 16,688,000 37,276,000 Rp Rp Rp (4,100,000) 23,776,000 495,670,000 Rp Rp Rp (1,036,000) 554,114,000 Rp Rp Rp (1,036,000) 473,016,000 Rp Rp Rp (1,036,000) 473,016,000 Rp 167,484,500 Rp 160,000,000 Rp 444,600 Rp 160,444,600 Rp 160,444,600 Rp 328,185,500 Rp 394,114,000 Rp 81,542,600 Rp 312,571,400 Rp 312,571,400 7 Diperiksa oleh Reviewed by Dibuat oleh Prepared by JPR 31-01-2005 Sumber source B-2