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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
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