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					                                           PT CEMERLANG
    Un Adjusted Trial Balance Nov, 2011 and Balance Sheet Dec, 2010
  No                                                November 30, 2011                December 31, 2010
                    Account Title
Accunt                                              DEBIT          CREDIT           DEBIT          CREDIT
  u
11100    Cash In Bank                               44,820,000                     595,150,000
11200    Petty Cash                                  5,000,000                       5,000,000
11300    Account Receivable                        795,300,000                     236,000,000
11400    Allowances for Bad Debts                                   11,800,000                      11,800,000
11500    Merchandise Inventory                     717,000,000                     675,000,000
11600    Store Supplies                              9,800,000                       7,500,000
11700    Prepaid Insurance                          10,000,000                       6,000,000
11800    Prepaid Rent                               15,000,000                      12,000,000
11900    Prepaid Income Tax                         15,000,000                      12,500,000
11910    Value Added Tax - In                       20,000,000                      12,000,000
12000    Land                                      250,000,000                     150,000,000
12100    Equipment                                  63,300,000                      63,300,000
12110    Accumulated Depreciation - Equipment                       16,250,000                       2,500,000
21100    Account Payable                                           535,700,000                     375,000,000
21200    Expense payable                                             7,365,000                       1,500,000
21300    Income Tax Payable                                                                         32,000,000
21400    Value Added Tax - Out                                       23,500,000                     25,700,000
21500    Devidend Payable                                             2,500,000                     25,000,000
22100    Bank Loan                                                  133,126,970                    238,350,000
31100    Capital Stock                                              400,000,000                    400,000,000
31200    Retained Earning                                           662,600,000                    662,600,000
31300    Devidend                                   25,000,000              -
31400    Income Summary                                                     -
41100    Sales                                                    3,253,800,000
41200    Sales returns                              185,000,000
51100    Cost of sales                            2,737,230,000
51200    Freight Paid                                 8,800,000
61000    Advertising Expense                          4,200,000
61100    Electricity, Telephone & water Expense       8,700,000
61200    Store Supplies Expense                       4,750,000
61300    Bad Debts- expense                                 -
61400    Depreciation Expense                        13,750,000
61500    Insurance Expense                           20,000,000
61600    Rent Expense                                33,000,000
61700    Wages & Salaries Expense                    36,300,000
61800    Other Operating Expense                      9,300,000
61900    Income Tax Expense
71100    Interest Revenue                                            6,985,000
81100    Interest Expense                            15,776,970
81200    Bank Service Charge                          6,600,000
                                                  5,053,626,970   5,053,626,970   1,774,450,000   1,774,450,000
                                                                            -              -               -
PENJELASAN ATAS AKUN-AKUN TERTENTU
 1 Cash In Bank
    Merupakan saldo rekening perusahaan di bank per 30 Nopember 2011.
 2   Accounts Receivable
     Merupakan saldo Piutang Dagang per 30 Nopember 2011, dengan rincian sebagai berikut:
      a. Daya Elektronik                    159,500,000 25-Nov-11
      b. Indo Elektronik                    316,800,000 29-Nov-11
      c. Prima Elektronik                   178,200,000 23-Nov-11
      d. Mega Elektronik                    140,800,000 24-Nov-11
                 Jumlah                    795,300,000

 3   Merchandise Inventory
     Merupakan saldo persediaan barang dagangan per 30 Nopember 2011, dengan rincian sebagai
     berikut:
      No.     Item       Kuantitas        Harga/ Unit       Total Harga
       a TVP-268             22         Rp    19,000,000 Rp 418,000,000
       b AC P - 55           13         Rp    23,000,000 Rp 299,000,000
                           Jumlah                         Rp 717,000,000

 4   Prepaid Insurance
     Merupakan asuransi atas barang dengan masa asuransi sebagai berikut:
     Januari 2011 - April 2011                                    6,000,000
     Mei 2011 - April 2012                                       24,000,000
                              Jumlah                             30,000,000

 5   Prepaid Rent
     Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
     Sewa januari - april 2011                                 12,000,000
     Sewa Mei 2011 - April 2012                                36,000,000
                               Jumlah                          48,000,000
 6   Prepaid Income Tax
     Merupakan Uang Muka PPh pasal 25 masa januari sampai nopember 2011.
 7   Accounts Payable
     1. PT Elex Persada                         251,900,000             23-Nov-11
     2. CV Tulus Jaya                           214,500,000             20-Nov-11
     3. PT Plugord                               69,300,000             28-Nov-11
                    Jumlah                      535,700,000
 8   Expense Payable
     Merupakan saldo Biaya listrik, Air dan telepon serta Gaji yang belum dibayar
 9   Bank Mandiri Loan
         Bulan
     Tahun              Total Payment          Interest            Payment          Balance
                                                                                     238,350,000.00
     2011       1             11,000,000      1,787,625.00         9,212,375.00     229,137,625.00
                2             11,000,000      1,718,532.00         9,281,468.00     219,856,157.00
                3             11,000,000      1,648,921.00         9,351,079.00     210,505,078.00
                4             11,000,000      1,578,788.00         9,421,212.00     201,083,866.00
                5             11,000,000      1,508,129.00         9,491,871.00     191,591,995.00
                6             11,000,000      1,436,940.00         9,563,060.00     182,028,935.00
                7             11,000,000      1,365,217.00         9,634,783.00     172,394,152.00
                8             11,000,000      1,292,956.00         9,707,044.00     162,687,108.00
                9             11,000,000      1,220,153.00         9,779,847.00     152,907,261.00
                10            11,000,000      1,146,804.00         9,853,196.00     143,054,065.00
                11            11,000,000      1,072,905.00         9,927,095.00     133,126,970.00
                12            11,000,000        998,452.00        10,001,548.00     123,125,422.00
                             132,000,000     16,775,422.00       115,224,578.00
                                                                      #REF!
 10 Ekuitas
    Saham yang beredar tahun 2011 berjumlah 40.000 dengan nilai nominal @Rp10.000
                                                                            PT CEMERLANG
                                                                                                         DAFTAR AKTIVA TETAP
                                                                                                                   TAHUN 2011

                             Tanggal         Tanggal                                                              Harga Perolehan                                               Akumulasi Depresiasi
No   Jennis Aktiva tetap                                     Nilai Residu       tarif
                            Perolehan      Penghentian                                       So.31.12.2010     Debit          Kredit       So.31.12.2012    So.31.12.2010       Debit           Kredit       So.31.12.2011
   Land
 1 Land                       27-Jan-05                  0                  0           0%     150,000,000                                    150,000,000                                                                -
 2 Land                      28-May-11 -                                    0           0%                   100,000,000                      100,000,000
                           Jumlah                                                              150,000,000   100,000,000               -      250,000,000                   -           -                -              -
   Equipment                                                                                                                                                                                                            -
 1 Komputer                   30-Oct-10                         3,300,000          25%          63,300,000                                     63,300,000       2,500,000                       15,000,000     17,500,000
                           Jumlah                                                               63,300,000             -               -       63,300,000       2,500,000               -       15,000,000     17,500,000

                                        Total                                                  213,300,000   100,000,000               -      313,300,000       2,500,000               -       15,000,000     17,500,000




                                                                            PT CEMERLANG
                                                                                                         DAFTAR AKTIVA TETAP
                                                                                                             PER 30 NOPEMBER 2011

                             Tanggal         Tanggal                                                              Harga Perolehan                                               Akumulasi Depresiasi
No   Jennis Aktiva tetap                                     Nilai Residu       tarif
                            Perolehan      Penghentian                                       So.31.12.2010     Debit          Kredit       So.31.12.2011    So.31.12.2010       Debit           Kredit       So.30.11.2011
   Land
 1 Land                       27-Jan-05                  0                  0           0%     150,000,000                                    150,000,000                                                                -
 2 Land                      28-May-11 -                                    0           0%                   100,000,000                      100,000,000
                           Jumlah                                                              150,000,000   100,000,000               -      250,000,000                   -           -                -              -
   Equipment                                                                                                                                                                                                            -
 1 Komputer                   30-Oct-10                         3,300,000          25%          63,300,000                                     63,300,000       2,500,000                       13,750,000     16,250,000
                           Jumlah                                                               63,300,000             -               -       63,300,000       2,500,000               -       13,750,000     16,250,000

                                        Total                                                  213,300,000   100,000,000               -      313,300,000       2,500,000               -       13,750,000     16,250,000
 NILAI BUKU
TAHUN 2011

 150,000,000
 100,000,000
 250,000,000

  45,800,000
  45,800,000

 295,800,000




 NILAI BUKU
TAHUN 2011

 150,000,000
 100,000,000
 250,000,000

  47,050,000
  47,050,000

 297,050,000
                                            PT CEMERLANG
                                       Jl Pahlawan Revolusi No 55 Surabaya

Kepada : Accounting Staff (Desi Arminanti)
Hal    : Data Penyesuaian per 31 Desember 2011

                                          BUKTI MEMORIAL
Description:
           Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
       1 Berdasarkan stock opname saldo persediaan per 31 Desember 2011 adalah sebagai berikut :
         - Persediaan Barang Dagangan     sama dengan kartu persediaan
         - Persediaan Supplies             Rp         3,750,000.00

       2 Dari rekening koran per 31 Desember 2011 yang diterima oleh perusahaan :
         - Pendapatan Bunga Bank            Rp        6,500,000.00
         - Beban Administrasi Bank          Rp          230,000.00
       3 Cadangan Kerugian Piutang ditaksir sebesar 5% dari saldo Piutang Dagang di akhir periode
         akuntansi.
       4 Prepaid Rent
         Sewa dibayar dimuka merupakan saldo sewa bangunan dengan rincian sebagai berikut:
         Sewa januari - april 2010                                            12,000,000
         Sewa Mei 2010 - April 2011                                           36,000,000
         Jumlah saldo sewa dibayar di muka                                    48,000,000
       5 Prepaid Insurance
         Merupakan asuransi atas barang dengan masa asuransi sebagai berikut:
           Januari 2011 - April 2011                                                6,000,000
         Mei 2011 - April 2012                                                     24,000,000
                      Jumlah                                                       30,000,000
       6 Penyusutan aktiva tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar penyusutan -
           aktiva tetap)
       7 Gaji karyawan bulan Desember 2011 akan dibayar pada tanggal 03 Januari 2012 dengan rincian:
         Wages & Salaries (sales)                                    Rp       3,500,000.00
       8 Biaya listrik, Air dan Telepon bulan Desember 2011 akan dibayar pada bulan Januari 2012
         sebesar                               Rp        2,500,000.00
       9 Hitunglah Beban PPh Badan yang terutang tahun 2011 berdasarkan tarif pasal 17 Undang-undang
         nomor 36 tahun 2008 tentang Pajak Penghasilan.
         Catatan : Perusahaan mendapatkan fasilitas sebagaimana tertuang dalam pasal 31 huruf e
         UU No. 36 Tahun 2008, yaitu mendapatkan pengurangan tarif sebesar 50% dari tarif normal.
         Sehingga tarif yang dikenakan efektif sebesar 50% X 25% X Laba Kena Pajak.
         Akun-akun yang harus dikoreksi fiskal :
         Bad Debts                                      29,222,500.00 (koreksi fiskal positif)
         Interest Revenue                               13,485,000.00 (koreksi fiskal negatif)
Semarang, 31 Desember 2011

Adrian
(Adrian)
Direktur Akuntansi
                                         PT CEMERLANG
                                          Sales Journal
                                              December 2011


                                                 DEBIT                                  CREDIT

DATE DOC. NO.            Customer's    ACCOUNT
                                                      COST OF SALES       SALES         VAT - OUT
                                      RECEIVABLE


 6     F12-1    Indo Elektronik        395,450,000       332,000,000     359,500,000     35,950,000

 18    F12-2    Daya Elektrpnik        246,400,000       206,000,000     224,000,000     22,400,000

 27    F12-3    Prima Elektronik       613,250,000       517,300,000     557,500,000     55,750,000




                                      1,255,100,000     1,055,300,000   1,141,000,000   114,100,000

                                                        2,310,400,000                                 2,310,400,000
PT CEMERLANG
 Sales Journal
                          Page :


                 CREDIT

                            INVENTORY


                              332,000,000

                              206,000,000

                              517,300,000




                            1,055,300,000

                            2,310,400,000
                                                                                             PT CEMERLANG
                                                                                           Cash Receipt Journal
                                                                                                  December 2011


                                                                                          DEBIT                                                                        CREDIT
             DOC.                                                                                          OTHER
  DATE                  ACCOUNT CREDITED       SALES                                                                                   Account
             NO.                                        CASH IN BANK     COST OF SALES                                                                Sales       VAT - Out     inventory
                                             DISCOUNT                                     ACCT                                        Receivable
                                                                                                      Account Title     AMOUNT
                                                                                           NO.
3-Dec-11    BKM12-1 Daya Elektronik                       159,500,000                                                                 159,500,000

12-Dec-11 BKM12-2 Indo Elektronik                 -       322,850,000                                                                 322,850,000

13-Dec-11    KN01   Sales                                 378,400,000       317,000,000                                                             344,000,000    34,400,000   317,000,000

14-Dec-11 BKM12-3 Indo Elektronik                         316,800,000                                                                 316,800,000

20-Dec-11 BKM12-4 Allowances for Bad Debts                  9,000,000

25-Dec-11 BKM12-5 Prima Elektronik                        178,200,000                                                                 178,200,000




                                                  -      1,364,750,000      317,000,000                                         -     977,350,000   344,000,000    34,400,000   317,000,000

                                                                                                                      1,681,750,000                                                           1,681


                                                                                                                                              -
-
                                   PERHITUNGAN

                 Page :
                                 # jenis barang kuantitas       harga               jumlah                 ppn                     Diterima
CREDIT                              k                       4    2,240,000                     8,960,000         896,000            9,856,000
                 OTHER              m                       5    2,520,000                    12,600,000     1,260,000             13,860,000
         ACCT
                   AMOUNT
         NO.                        t                       8    2,100,000                    16,800,000     1,680,000             18,480,000
                                                                                              38,360,000     3,836,000             42,196,000




                                    k                       6    2,200,000                    13,200,000     1,320,000             14,520,000
         11400      9,000,000       m                       4    2,500,000                    10,000,000     1,000,000             11,000,000
                                    t                       2    2,250,000                     4,500,000         450,000            4,950,000




                                                                                                                           #REF!
                                    surat berharga PT Jago
                                         1,000   dibeli            100,000    nilai nominal                100,000,000
                                                                   105,000    harga perolehan              105,000,000
                    9,000,000              400   dijual                 120% Kurs                           48,000,000
                 1,681,750,000                                                Biaya penjualan 1 %              480,000
                                                                                  Jumlah                    47,520,000
                                                                              HP                            42,000,000
                                                                                  Laba penjualan SB          5,520,000


                                         2,009   1,800,000      per 1 april 2010    angsuran pajak
                                                                                    jan                          100,000
                                                                                    peb                          100,000
                                                                                    maret                        100,000
                                                                                    april                        150,000
                                                                                    mei                          150,000
                                                                                    juni                         150,000
                                                                                    juli                         150,000
                                                                                    agust                        150,000
                                                                                    sept                         150,000
                                                                                    okt                          150,000
                                             nop                        150,000
                                             des                        150,000
                                             jumlah pph ps 25      1,650,000.00
                                               kurang bayar          150,000.00

Penjualan mobil

harga perolehan                               1 juli 2008                                         130,000,000
umur ekonomis                         8       1 juli 2016
residu                      10,000,000
depresiasi /th              15,000,000
depressiasi /bln              1,250,000
kebijakan akuntansi         bulan perolehan dihitung dan bulan penjualan dihitung
ak. Depresiasi 1 juli s/d 24 des 2011                                                              52,500,000
               Nilai buku                                                                          77,500,000
Harga jual                                                                                        100,000,000
               Laba penjualan AT                                                                   22,500,000


Biaya Depresiasi                                                     15,000,000
             Akumulasi Depresiasi                                                    15,000,000

Kas                                                                 100,000,000
Akumulasi Depresiasi                                                 52,500,000
            Vehicles                                                                130,000,000
            Laba Penjualan                                                           22,500,000
                                                   PT CEMERLANG
                                                  Purchase Journal
                                                    December 2011

                                                                                 DEBIT                    CREDIT
 DATE       DOC. NO.                   VENDOR'S            REF      MERCHANDISE           VAT            ACCOUNTS
                                                                     INVENTORY             IN            PAYABLE
10-Dec-11     F05      PT Plugord                                      439,000,000         43,900,000      482,900,000
22-Dec-11     a17      PT Elex Persada                                 598,900,000         59,890,000      658,790,000
29-Dec-11     G11      CV Tulus Jaya                                   486,600,000         48,660,000      535,260,000




                                                                      1,524,500,000       152,450,000     1,676,950,000
                                                                                         1,676,950,000    1,676,950,000
Retur pembelian tgl 5 des dari tgl 4 des berupa 1 unit Mesin cuci.
Retur penjualan tgl 17 des dari tgl 16 des berupa 1 unit kulkas dan 1 unit televisi.




            PERHITUNGAN


        1              kuantitas harga
            jenis barang                       jumlah     ppn          Dibayar
            k                  5    #####       #####      800,000     #####
            m                  6    #####       #####       #####      #####
            t                  8    #####       #####       #####      #####
                                                #####       #####      #####



        4              kuantitas harga
            jenis barang                jumlah ppn                     Dibayar
            k                 6   ##### ##### 960,000                  #####
            m                 8   ##### ##### #####                    #####
            t                 5   ##### ##### 750,000                  #####
                                         ##### #####                   #####


       14              kuantitas harga
            jenis barang                jumlah ppn                     Dibayar
            k                12   ##### ##### #####                    #####
     m            3   #####   #####   540,000   #####
     t           24   #####   #####   #####     #####
                              #####   #####     #####

24              kuantitas harga
     jenis barang                jumlah ppn     Dibayar
     k                15   ##### ##### #####    #####
     m                10   ##### ##### #####    #####
     t                 8   ##### ##### #####    #####
                                  ##### #####   #####
                                                      PT CEMERLANG
                                                   Cash Payment Journal
                                                                     December 2011                                                Page :

                                                             DEBIT                                             CREDIT
 DATE        ACCOUNT DEBITED        REF        ACCOUNTS            OTHER              CASH IN                           OTHER
                                                PAYABLE      Acc No  AMOUNT            BANK         Acc No Acct Name               AMOUNT
1-Dec-11  Expense payable         BKK   12-1                 21200        4,500,000     4,500,000
6-Dec-11  PT Plugord              BKK   12-2    69,300,000                             69,300,000
9-Dec-11  PT Elex Persada         BKK   12-3   251,900,000                            251,900,000
15-Dec-11 Value Added Tax - Out   BKK   12-4                 21400       23,500,000     3,500,000    11910 Value Added Tax - In     20,000,000
17-Dec-11 Devidend Payable        BKK   12-5                 21500        2,500,000     2,500,000
18-Dec-11 PT Plugord              BKK   12-6   411,400,000                            411,400,000
23-Dec-11 PT Tulus Jaya           BKK   12-7   214,500,000                            214,500,000
30-Dec-11 Bank Loan               BKK   12-8                 22100       10,001,548    11,000,000
          Interest Expense                                   81100          998,452
30-Dec-11 Petty Cash              BKK 12-9                   11200        4,490,000     4,490,000




                                               947,100,000               45,990,000   973,090,000                                   20,000,000
                                                                        993,090,000                                                993,090,000
PERHITUNGAN

         Komputer      5,000,000
         ppn             500,000

                       5,500,000
         biaya perolehan 300,000
                       5,800,000
         residu        1,000,000
         jumlah        4,800,000


    19              kuantitas
         jenis barang               harga           jumlah        ppn         Dibayar
         k                      2     1,700,000       3,400,000     340,000     3,740,000

         m                      2       2,000,000    4,000,000      400,000    4,400,000
         t                      3       1,600,000    4,800,000      480,000    5,280,000
                                                    12,200,000    1,220,000   13,420,000

         Hutang jangka panjang 1 juli
         saldo awal 120,000,000
         angsuran :            5              60
         pokok         2,000,000
         bunga 12% 1,200,000
                       3,200,000
            jumlah angsuran


         Gaji
direktur              1                  2,000,000
ka bag adm keuangan   1                  1,500,000
staff adm             1                  1,000,000
ka bag pemasaran      1                  1,500,000
staff pemasaran       2                  2,000,000
                                         8,000,000
taks. pph pasal 21 (ditanggung karyawan)    85,000
   jumlah dibayar                        7,915,000

            des           nop
vat-in        15,040,000 15,350,000
               1,220,000
vat-out       13,836,000 16,000,000
               6,606,000
kurang bayar (4,182,000)      650,000
angsuran pph ps. 25         1,000,000
                            1,650,000
Kas kecil digunakan untuk membayar pengeluaran maksimal sebesar 500.000
                                   PT CEMERLANG
                                      Memorial Journal
                                         December 2011                   Page :


            DOC.
 DATE                     DESCRIPTION              REF     DEBIT             CREDIT
            NO.



7-Dec-11    NK12-1 Sales returns                  41200     66,000,000
                    Value Added Tax - Out         21400      6,600,000
                        Account Receivable        11300                       72,600,000


                    Merchandise Inventory         11500   Rp61,000,000
                        Cost of sales             51100                       61,000,000


10-Dec-11    NK-1   Account Payable               21100     71,500,000
                        Merchandise Inventory     11500                    65,000,000.00
                        Value Added Tax - In      11910                     6,500,000.00




                                                           205,100,000       205,100,000
                                                                                      -
6,500,000.00
                                      PT CEMERLANG
                                        PETTY CASH JOURNAL
                                           December 2011


     Date                     Description             Doc No Acct No      Debit         Credit



############### Advertising Expense                    V12-1   61000    725,000.00

                 Petty Cash                                    11200                   725,000.00

                 (Pembayaran brosur untuk iklan)

                 dan PAM)



############### Expense payable                       V 12-2   21200   2,865,000.00

                 Petty Cash                                    11200                  2,865,000.00

                 (Pembayaran langganan Surat kabar)



############### Store Supplies                        V12-3    11600    600,000.00

                 Petty Cash                                    11200                   600,000.00

                 (Pembayaran Iklan)



############### Other Operating Expense               V12-4    61800    300,000.00

                 Petty Cash                                    11200                   300,000.00




                                                                       4,490,000.00   4,490,000.00
                                      PT CEMERLANG
                          ACCOUNT RECEIVABLE SUBSDIARY

CUSTOMER'S NAME:
                                   CUSTOMER ACCOUNT                       NO.          1-1300-1
Daya Elektronik
                                                                                BALANCE
 DATE              DESC      REF        DEBIT           CREDIT
                                                                          DEBIT         CREDIT
Dec    1 Balance               a                                         159,500,000
       3                    BKM12-1                    159,500,000                 -
      18                    F12-2      246,400,000                       246,400,000
                                                                         246,400,000




CUSTOMER'S NAME:
                                   CUSTOMER ACCOUNT                       NO.          1-1300-2
Indo Elektronik
                                                                                BALANCE
 DATE              DESC      REF        DEBIT           CREDIT
                                                                          DEBIT         CREDIT
Dec    1 Balance               a                                      Rp 316,800,000
       6                    f12-1   Rp 395,450,000                       712,250,000
       7                    NK12-1                   Rp 72,600,000       639,650,000
      12                    BKM12-2                  Rp 322,850,000      316,800,000
      14                    BKM12-3                  Rp 316,800,000                -
                                                                                   -
                                                                                   -




CUSTOMER'S NAME:
                                   CUSTOMER ACCOUNT                       NO.          1-1300-3
Prima Elektronik
                                                                                BALANCE
 DATE              DESC      REF        DEBIT           CREDIT
                                                                          DEBIT         CREDIT
Dec    1                      a                                          178,200,000
      25                    BKM12-5                    178,200,000                 -
      27                    F12-3      613,250,000                       613,250,000
                                                                         613,250,000




CUSTOMER'S NAME:
                                   CUSTOMER ACCOUNT                       NO.          1-1300-4
Mega Elektronik
                                                                                BALANCE
 DATE              DESC      REF        DEBIT           CREDIT
                                                                          DEBIT         CREDIT
Dec     1                     a                                          140,800,000
                                                                         140,800,000
                                                                         140,800,000
                                                                         140,800,000
                                      PT CEMERLANG
                            ACCOUNT PAYABLE SUBSDIARY

VENDOR'S NAME
                                      VENDOR ACCOUNT                    NO.           2-1100-01
PT Elex Persada
                                                                                BALANCE
 DATE             DESC       REF        DEBIT            CREDIT
                                                                        DEBIT           CREDIT
Dec     1 Opening Balance     a                                                      251,900,000.00
        9                   BKK12-3   251,900,000.00                                            -
      22                    A17                        658,790,000.00                658,790,000.00
                                                                                     658,790,000.00
                                                                                     658,790,000.00
                                                                                     658,790,000.00




VENDOR'S NAME
                                      VENDOR ACCOUNT                    NO.           2-1100-02
CV Tulus Jaya
                                                                                BALANCE
 DATE             DESC       REF        DEBET            CREDIT
                                                                        DEBET           CREDIT
Dec     1 Opening Balance     a                                                      214,500,000.00
      23                    BKK12-7   214,500,000.00                                            -
      29                    G11                        535,260,000.00                535,260,000.00
                                                                                     535,260,000.00




VENDOR'S NAME
                                      VENDOR ACCOUNT                    NO.           2-1100-02
PT PULDGORD
                                                                                BALANCE
 DATE             DESC       REF        DEBET            CREDIT
                                                                        DEBET          CREDIT
Dec     1 Opening Balance     a                                                         69,300,000
        6                   BKK12-2    69,300,000.00                                                -
        9                   F05                        482,900,000.00                  482,900,000
      10                    NK-1       71,500,000.00                                   411,400,000
      18                    BKK12-6   411,400,000.00                                                -
                                                             PT CEMERLANG
                                                            INVENTORY CARD
                                                                  December 2011

ITEM       : TV P-268
                                                     IN                                 OUT                                BALANCE
                DOC.
  DATE                    DESCRIPTION
                NO.                     UNIT    PRICE       AMOUNT         UNIT    PRICE         AMOUNT         UNIT     PRICE

Dec        1      a       Balance                                                                                22     19,000,000

           6    F12-1                                                       9     19,000,000     171,000,000    13      19,000,000

           7 NK12-1                                                         (2)   19,000,000   (Rp38,000,000)   15      19,000,000

         10      F05                     11    19,000,000   209,000,000                                         26      19,000,000

         10      NK-1                    (1)   19,000,000   (19,000,000)                                        25      19,000,000

         13      KN01                                                       7     19,000,000     133,000,000    18      19,000,000

         18     F12-2                                                       6     19,000,000 Rp114,000,000      12      19,000,000

         22      A17                    13     19,300,000   250,900,000                                         12      19,000,000

                                                                                                                13      19,300,000

         27     F12-3                                                       12    19,000,000     228,000,000    10      19,300,000

                                                                            3     19,300,000      57,900,000

                                                                                                 285,900,000

         29      G11                     12    19,100,000   229,200,000                                         10      19,300,000

                                                                                                                12     19,100,000




ITEM   :       AC P -55
                                                         PT CEMERLANG
                                                        INVENTORY CARD
                                                              December 2011
                                                 IN                                 OUT                                  BALANCE
              DOC.
  DATE                DESCRIPTION
              NO.                   UNIT    PRICE       AMOUNT         UNIT    PRICE         AMOUNT         UNIT      PRICE

Dec      1     a      Balance                                                                                13    Rp 23,000,000

         6    F12-1                                                     7     23,000,000     161,000,000     6        23,000,000

         7 NK12-1                                                       (1)   23,000,000   (Rp23,000,000)    7        23,000,000

         10   F05                    10    23,000,000   230,000,000                                         17        23,000,000

         10   NK-1                   (2)   23,000,000   (46,000,000)                                        15        23,000,000

         13   KN01                                                      8     23,000,000     184,000,000     7        23,000,000

         18   F12-2                                                     4     23,000,000   Rp92,000,000      3        23,000,000

         22   A17                   15     23,200,000   348,000,000                                          3        23,000,000

                                                                                                            15        23,200,000

         27   F12-3                                                     3     23,000,000      69,000,000     8        23,200,000

                                                                        7     23,200,000     162,400,000

                                                                                             231,400,000

         29   G11                    11    23,400,000   257,400,000                                          8        23,200,000

                                                                                                            11      23,400,000
PT CEMERLANG
INVENTORY CARD
   December 2011
BALANCE

           AMOUNT

           418,000,000

           247,000,000

           285,000,000

           494,000,000

           475,000,000

           342,000,000

           228,000,000

           228,000,000

           250,900,000

           193,000,000




           193,000,000

          229,200,000

           422,200,000
BALANCE

           AMOUNT

           299,000,000

           138,000,000

           161,000,000

           391,000,000

           345,000,000

           161,000,000

            69,000,000

            69,000,000

           348,000,000

           185,600,000




           185,600,000

          257,400,000

           443,000,000
865,200,000
                PT CEMERLANG
       ACCOUNT RECEIVABLE LIST
                       31-Dec-11




1   Daya Elektronik                   246,400,000
2   Indo Elektronik                             -
3   Prima Elektronik                  613,250,000
4   Mega Elektronik                   140,800,000
                                    1,000,450,000


                PT CEMERLANG
         ACCOUNT PAYABLE LIST
                       31-Dec-11


1 PT Elex Persada                  658,790,000.00
2 CV Tulus Jaya                    535,260,000.00
3 PT Plugord                                    -
                                    1,194,050,000


                PT CEMERLANG
           INVENTORY CARD LIST
                       31-Dec-11


1 TV P-268                           422,200,000
2 AC P - 55                          443,000,000
                                     865,200,000
                 PT CEMERLANG
                     RECAPITULATION JOURNAL
             SALES JOURNAL RECAPITULATION
          DEBIT                        CREDIT
 ACCOUNT NO.      AMOUNT     ACCOUNT NO.    AMOUNT
     11300            1,255,100,000    11500       1,055,300,000
     51100            1,055,300,000    21400         114,100,000
                                       41100       1,141,000,000
                      2,310,400,000                2,310,400,000
          -
        CASH RECEIPT JOURNAL RECAPITULATION
           DEBIT                     CREDIT
 ACCOUNT NO.     AMOUNT    ACCOUNT NO.    AMOUNT
     11100            1,364,750,000    11300         977,350,000
     51100              317,000,000    11400           9,000,000
                                       11500         317,000,000
                                       21400          34,400,000
                                       41100         344,000,000




                      1,681,750,000                1,681,750,000
           -
          PURCHASES JOURNAL RECAPITULATION
            DEBIT                    CREDIT
 ACCOUNT NO.      AMOUNT    ACCOUNT NO.    AMOUNT
     11500         1,524,500,000       21100       1,676,950,000
     11910           152,450,000
                 1,676,950,000                    1,676,950,000
          -
        CASH PAYMENT JOURNAL RECAPITULATION
           DEBIT                     CREDIT
 ACCOUNT NO.     AMOUNT    ACCOUNT NO.    AMOUNT
     21200               4,500,000     11100         973,090,000
     21400              23,500,000     11910          20,000,000
     21500               2,500,000
     22100              10,001,548
     81100                 998,452
     21100             947,100,000
     11200               4,490,000
                      993,090,000                  993,090,000
          -
          MEMORIAL JOURNAL RECAPITULATION
           DEBIT                    CREDIT
 ACCOUNT NO.     AMOUNT    ACCOUNT NO.    AMOUNT
     11500              61,000,000     11300         72,600,000
     21100              71,500,000     11500         65,000,000
     21400               6,600,000     11910          6,500,000
     41200              66,000,000     51100         61,000,000
                      205,100,000                  205,100,000
             -
                PETTY CASH JOURNAL
          DEBIT                     CREDIT
 ACCOUNT NO.    AMOUNT     ACCOUNT NO.   AMOUNT
     11600                 600,000     11200           4,490,000
     21200               2,865,000                           -
     61000                 725,000
     61800                 300,000
                               -                            -
                        4,490,000                    4,490,000
             -




UKK-AKUNTANSI-2012                KUNCI JWB BUKU BESAR 1A          HAL: 1
                                                PT CEMERLANG
                                               GENERAL LEDGER
                                                                                               Account Number:
    Account:                    Cash In Bank                       GENERAL LEDGER
                                                                                                   11100
                                                                                         Balance
      Date        Description         Ref.         Debit          Credit
                                                                                  Debit             Credit
   Dec        1    Opening Balance                                                44,820,000                 -
             31                       JNK       1,364,750,000            -     1,409,570,000                 -
             31                       JPK                 -      973,090,000     436,480,000                 -
             31                       JPn                 -              -       436,480,000                 -
             31                       JPB                 -              -       436,480,000                 -
             31                        JM                 -              -       436,480,000                 -
             31                       JKK                 -              -       436,480,000                 -


                                                                                             Account Number:
    Account:                     Petty Cash                        GENERAL LEDGER
                                                                                                  11200
                                                                                         Balance
      Date        Description         Ref.         Debit          Credit
                                                                                 Debit            Credit
   Dec        1    Opening Balance                                                5,000,000              -
             31                       JNK                -               -        5,000,000              -
             31                       JPK          4,490,000             -        9,490,000              -
             31                       JPn                -               -        9,490,000              -
             31                       JPB                -               -        9,490,000              -
             31                        JM                -               -        9,490,000              -
             31                       JKK                -         4,490,000      5,000,000              -




                                                                                              Account Number:
    Account:              Account Receivable                       GENERAL LEDGER
                                                                                                   11300
                                                                                          Balance
      Date        Description         Ref.         Debit          Credit
                                                                                  Debit            Credit
   Dec        1    Opening Balance                                               795,300,000              -
             31                       JNK                 -      977,350,000             -        182,050,000
             31                       JPK                 -              -               -        182,050,000
             31                       JPn       1,255,100,000            -     1,073,050,000              -
             31                       JPB                 -              -     1,073,050,000              -
             31                        JM                 -       72,600,000   1,000,450,000              -
             31                       JKK                 -              -     1,000,450,000              -




                                                                                             Account Number:
    Account:          Allowances for Bad Debts                     GENERAL LEDGER
                                                                                                  11400
                                                                                         Balance
      Date        Description         Ref.         Debit          Credit
                                                                                 Debit            Credit
   Dec    1       Opening Balance                                                        -        11,800,000
         31                           JPn                -              -                -        11,800,000
         31                            JM                -              -                -        11,800,000
         31                           JNK                -        9,000,000              -        20,800,000
         31                           JPK                -              -                -        20,800,000
         31
UKK -AKUNTANSI-2012                   JPB      KUNCI JWB -BUKU BESAR 1B -                -        20,800,000 HAL: 34
                                            PT CEMERLANG
                                            GENERAL LEDGER
            31                      JKK                 -               -              -         20,800,000




                                                                                             Account Number:
    Account:           Merchandise Inventory                     GENERAL LEDGER
                                                                                                  11500
                                                                                         Balance
     Date        Description        Ref.        Debit          Credit
                                                                                 Debit            Credit
   Dec       1    Opening Balance                                            717,000,000.00              -
            31                      JNK                -       317,000,000      400,000,000              -
            31                      JPK                -               -        400,000,000              -
            31                      JPn                -     1,055,300,000              -        655,300,000
            31                      JPB      1,524,500,000             -        869,200,000              -
            31                       JM         61,000,000      65,000,000      865,200,000              -
            31                      JKK                -               -        865,200,000              -



                                                                                            Account Number:
    Account:               Store Supplies                        GENERAL LEDGER
                                                                                                 11600
                                                                                        Balance
     Date        Description        Ref.        Debit          Credit
                                                                                Debit            Credit
   Dec       1    Opening Balance                                                9,800,000              -
            31                      JPB               -                 -        9,800,000              -
            31                       JM               -                 -        9,800,000              -
            31                      JNK               -                 -        9,800,000              -
            31                      JPK               -                 -        9,800,000              -
            31                      JPn               -                 -        9,800,000              -
            31                      JKK           600,000               -       10,400,000              -



                                                                                            Account Number:
    Account:             Prepaid Insurance                       GENERAL LEDGER
                                                                                                 11700
                                                                                        Balance
     Date        Description        Ref.        Debit          Credit
                                                                                Debit            Credit
   Dec       1    Opening Balance                                               10,000,000              -
            31                      JNK                 -               -       10,000,000              -
            31                      JPK                 -               -       10,000,000              -
            31                      JPn                 -               -       10,000,000              -
            31                      JPB                 -               -       10,000,000              -
            31                       JM                 -               -       10,000,000              -
            31                      JKK                 -               -       10,000,000              -

UKK -AKUNTANSI-2012                         KUNCI JWB BUKU BESAR 1B                                            HAL: 35
                                              PT CEMERLANG
                                              GENERAL LEDGER

                                                                                         Account Number:
    Account:                   Prepaid Rent                     GENERAL LEDGER
                                                                                              11800
                                                                                     Balance
     Date        Description         Ref.        Debit         Credit
                                                                             Debit            Credit
   Dec       1    Opening Balance                                            15,000,000              -
            31                       JNK                 -              -    15,000,000              -
            31                       JPK                 -              -    15,000,000              -
            31                       JPn                 -              -    15,000,000              -
            31                       JPB                 -              -    15,000,000              -
            31                        JM                 -              -    15,000,000              -
            31                       JKK                 -              -    15,000,000              -




                                                                                         Account Number:
    Account:            Prepaid Income Tax                      GENERAL LEDGER
                                                                                              11900
                                                                                     Balance
     Date        Description         Ref.        Debit         Credit
                                                                             Debit            Credit
   Dec       1    Opening Balance                                            15,000,000              -
            31                       JNK                 -              -    15,000,000              -
            31                       JPK                 -              -    15,000,000              -
            31                       JPn                 -              -    15,000,000              -
            31                       JPB                 -              -    15,000,000              -
            31                        JM                 -              -    15,000,000              -
            31                       JKK                 -              -    15,000,000              -



                                                                                          Account Number:
    Account:            Value Added Tax - In                    GENERAL LEDGER
                                                                                               11910
                                                                                    Balance
     Date        Description         Ref.        Debit         Credit
                                                                             Debit             Credit
   Dec       1    Opening Balance                                            20,000,000                 -
            31                       JNK                -             -      20,000,000                 -
            31                       JPK                -      20,000,000           -                   -
            31                       JPn                -             -             -                   -
            31                       JPB        152,450,000           -     152,450,000                 -
            31                        JM                -       6,500,000   145,950,000                 -
            31                       JKK                -             -     145,950,000                 -



                                                                                          Account Number:
    Account:                      Land                          GENERAL LEDGER
UKK -AKUNTANSI-2012                           KUNCI JWB BUKU BESAR 1B                          12000      HAL: 36
                                               PT CEMERLANG
                                               GENERAL LEDGER
                                                                                     Balance
      Date          Description        Ref.      Debit         Credit
                                                                             Debit             Credit
   Dec        1     Opening Balance                                         250,000,000                 -
             31                        JNK               -              -   250,000,000                 -
             31                        JPK               -              -   250,000,000                 -
             31                        JPn               -              -   250,000,000                 -
             31                        JPB               -              -   250,000,000                 -
             31                         JM               -              -   250,000,000                 -
             31                        JKK               -              -   250,000,000                 -



                                                                                         Account Number:
    Account:                      Equipment                     GENERAL LEDGER
                                                                                              12100
                                                                                     Balance
      Date          Description        Ref.      Debit         Credit
                                                                             Debit            Credit
   Dec        1     Opening Balance                                          63,300,000              -
             31                        JNK               -              -    63,300,000              -
             31                        JPK               -              -    63,300,000              -
             31                        JPn               -              -    63,300,000              -
             31                        JPB               -              -    63,300,000              -
             31                         JM               -              -    63,300,000              -
             31                        JKK               -              -    63,300,000              -




                                                                                         Account Number:
    Account:      Accumulated Depreciation - Equipment          GENERAL LEDGER
                                                                                              12110
                                                                                     Balance
      Date          Description        Ref.      Debit         Credit
                                                                             Debit            Credit
   Dec        1     Opening Balance                                                  -        16,250,000
             31                        JNK               -              -            -        16,250,000
             31                        JPK               -              -            -        16,250,000
             31                        JPn               -              -            -        16,250,000
             31                        JPB               -              -            -        16,250,000
             31                         JM               -              -            -        16,250,000
             31                        JKK               -              -            -        16,250,000



                                                                                         Account Number:
    Account:                 Account Payable                    GENERAL LEDGER
                                                                                              21100
                                                                                     Balance
      Date          Description        Ref.      Debit         Credit
                                                                             Debit            Credit
UKKDec    1       Opening Balance
    -AKUNTANSI-2012                           KUNCI JWB BUKU BESAR 1B                -       535,700,000 HAL: 37
                                             PT CEMERLANG
                                             GENERAL LEDGER
             31                      JNK              -                -             -        535,700,000
             31                      JPK      947,100,000              -     411,400,000                -
             31                      JPn              -                -     411,400,000                -
             31                      JPB              -      1,676,950,000           -      1,265,550,000
             31                       JM       71,500,000              -             -      1,194,050,000
             31                      JKK              -                -             -      1,194,050,000



                                                                                          Account Number:
    Account:               Expense payable                       GENERAL LEDGER
                                                                                               21200
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit            Credit
   Dec        1    Opening Balance                                                    -         7,365,000
             31                      JNK              -                 -             -         7,365,000
             31                      JPK        4,500,000               -             -         2,865,000
             31                      JPn              -                 -             -         2,865,000
             31                      JPB              -                 -             -         2,865,000
             31                       JM              -                 -             -         2,865,000
             31                      JKK        2,865,000               -             -               -



                                                                                          Account Number:
    Account:             Income Tax Payable                      GENERAL LEDGER
                                                                                               21300
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit            Credit
   Dec        1    Opening Balance                                                    -                 -
             31                      JNK                -               -             -               -
             31                      JPK                -               -             -               -
             31                      JPn                -               -             -               -
             31                      JPB                -               -             -               -
             31                       JM                -               -             -               -
             31                      JKK                -               -             -               -




                                                                                          Account Number:
    Account:            Value Added Tax - Out                    GENERAL LEDGER
                                                                                               21400
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit            Credit
   Dec    1       Opening Balance                                                     -        23,500,000
         31                          JNK              -        34,400,000             -        57,900,000
         31                          JPK       23,500,000             -               -        34,400,000
         31
UKK -AKUNTANSI-2012                  JPn    KUNCI JWB         114,100,000
                                                      -BUKU BESAR 1B                  -       148,500,000 HAL: 38
                                               PT CEMERLANG
                                               GENERAL LEDGER
            31                        JPB                -               -           -       148,500,000
            31                        JM           6,600,000             -           -       141,900,000
            31                        JKK                -               -           -       141,900,000



                                                                                         Account Number:
    Account:              Devidend Payable                       GENERAL LEDGER
                                                                                              21500
                                                                                     Balance
     Date        Description          Ref.        Debit         Credit
                                                                             Debit            Credit
   Dec       1    Opening Balance                                                    -         2,500,000
            31                        JPB                -               -           -         2,500,000
            31                         JM                -               -           -         2,500,000
            31                        JNK                -               -           -         2,500,000
            31                        JPK          2,500,000             -           -               -
            31                        JPn                -               -           -               -
            31                        JKK                -               -           -               -



                                                                                         Account Number:
    Account:                    Bank Loan                        GENERAL LEDGER
                                                                                              22100
                                                                                     Balance
     Date        Description          Ref.        Debit         Credit
                                                                             Debit            Credit
   Dec       1    Opening Balance                                                    -       133,126,970
            31                        JNK                -               -           -       133,126,970
            31                        JPK         10,001,548             -           -       123,125,422
            31                        JPn                -               -           -       123,125,422
            31                        JPB                -               -           -       123,125,422
            31                         JM                -               -           -       123,125,422
            31                        JKK                -               -           -       123,125,422



                                                                                         Account Number:
    Account:                   Capital Stock                     GENERAL LEDGER
                                                                                              31100
                                                                                     Balance
     Date        Description          Ref.        Debit         Credit
                                                                             Debit            Credit
   Dec       1    Opening Balance                                                    -       400,000,000
            31                        JNK                 -              -           -       400,000,000
            31                        JPK                 -              -           -       400,000,000
            31                        JPn                 -              -           -       400,000,000
            31                        JPB                 -              -           -       400,000,000
            31                         JM                 -              -           -       400,000,000
            31                        JKK                 -              -           -       400,000,000




UKK -AKUNTANSI-2012                            KUNCI JWB BUKU BESAR 1B                                     HAL: 39
                                              PT CEMERLANG
                                              GENERAL LEDGER



                                                                                          Account Number:
    Account:               Retained Earning                     GENERAL LEDGER
                                                                                               31200
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit            Credit
   Dec        1    Opening Balance                                                      -     662,600,000
             31                      JNK                -               -             -       662,600,000
             31                      JPK                -               -             -       662,600,000
             31                      JPn                -               -             -       662,600,000
             31                      JPB                -               -             -       662,600,000
             31                       JM                -               -             -       662,600,000
             31                      JKK                -               -             -       662,600,000



                                                                                           Account Number:
    Account:                    Devidend                        GENERAL LEDGER
                                                                                                31300
                                                                                       Balance
      Date        Description        Ref.       Debit          Credit
                                                                               Debit            Credit
   Dec        1    Opening Balance                                          25,000,000.00              -
             31                      JNK                -               -      25,000,000              -
             31                      JPK                -               -      25,000,000              -
             31                      JPn                -               -      25,000,000              -
             31                      JPB                -               -      25,000,000              -
             31                       JM                -               -      25,000,000              -
             31                      JKK                -               -      25,000,000              -



                                                                                          Account Number:
    Account:               Income Summary                       GENERAL LEDGER
                                                                                               31400
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit            Credit
   Dec        1    Opening Balance                                                                    -
             31                      JNK                -               -             -               -
             31                      JPK                -               -             -               -
             31                      JPn                -               -             -               -
             31                      JPB                -               -             -               -
             31                       JM                -               -             -               -
             31                      JKK                -               -             -               -



                                                                                          Account Number:
    Account:                     Sales                          GENERAL LEDGER
                                                                                                41100
                                                                                      Balance
      Date        Description        Ref.       Debit          Credit
                                                                              Debit             Credit
   Dec    1       Opening Balance                                                     -      3,253,800,000
         31                          JNK              -       344,000,000             -      3,597,800,000
         31
UKK -AKUNTANSI-2012                  JPK    KUNCI JWB -BUKU BESAR 1B -                -      3,597,800,000 HAL: 40
                                                 PT CEMERLANG
                                                GENERAL LEDGER
             31                        JPn                  -    1,141,000,000            -      4,738,800,000
             31                        JPB                  -              -              -      4,738,800,000
             31                        JM                   -              -              -      4,738,800,000
             31                        JKK                  -              -              -      4,738,800,000




                                                                                               Account Number:
    Account:                    Sales returns                        GENERAL LEDGER
                                                                                                    41200
                                                                                           Balance
      Date        Description          Ref.         Debit          Credit
                                                                                   Debit            Credit
   Dec        1    Opening Balance                                                185,000,000              -
             31                        JNK                -                 -     185,000,000              -
             31                        JPK                -                 -     185,000,000              -
             31                        JPn                -                 -     185,000,000              -
             31                        JPB                -                 -     185,000,000              -
             31                         JM         66,000,000               -     251,000,000              -
             31                        JKK                -                 -     251,000,000              -



                                                                                                Account Number:
    Account:                    Cost of sales                        GENERAL LEDGER
                                                                                                     51100
                                                                                            Balance
      Date        Description          Ref.         Debit          Credit
                                                                                    Debit            Credit
   Dec        1    Opening Balance                                               2,737,230,000              -
             31                        JNK         317,000,000            -      3,054,230,000              -
             31                        JPK                 -              -      3,054,230,000              -
             31                        JPn       1,055,300,000            -      4,109,530,000              -
             31                        JPB                 -              -      4,109,530,000              -
             31                         JM                 -       61,000,000    4,048,530,000              -
             31                        JKK                 -              -      4,048,530,000              -



                                                                                               Account Number:
    Account:                    Freight Paid                         GENERAL LEDGER
                                                                                                    51200
                                                                                           Balance
      Date        Description          Ref.         Debit          Credit
                                                                                   Debit            Credit
   Dec    1       Opening Balance                                                   8,800,000              -
         31                            JNK                -                 -       8,800,000              -
         31                            JPK                -                 -       8,800,000              -
         31                            JPn                -                 -       8,800,000              -
         31                            JPB                -                 -       8,800,000              -
         31
UKK -AKUNTANSI-2012                     JM      KUNCI JWB -BUKU BESAR 1B    -       8,800,000              - HAL: 41
                                             PT CEMERLANG
                                             GENERAL LEDGER
            31                        JKK                -             -   8,800,000              -



                                                                                       Account Number:
    Account:              Advertising Expense                  GENERAL LEDGER
                                                                                            61000
                                                                                   Balance
     Date          Description        Ref.       Debit        Credit
                                                                           Debit            Credit
   Dec       1      Opening Balance                                         4,200,000              -
            31                        JNK              -               -    4,200,000              -
            31                        JPK              -               -    4,200,000              -
            31                        JPn              -               -    4,200,000              -
            31                        JPB              -               -    4,200,000              -
            31                         JM              -               -    4,200,000              -
            31                        JKK          725,000             -    4,925,000              -




                                                                                       Account Number:
    Account:     Electricity, Telephone & water Expense        GENERAL LEDGER
                                                                                            61100
                                                                                   Balance
     Date          Description        Ref.       Debit        Credit
                                                                           Debit            Credit
   Dec       1      Opening Balance                                         8,700,000              -
            31                        JNK                -             -    8,700,000              -
            31                        JPK                -             -    8,700,000              -
            31                        JPn                -             -    8,700,000              -
            31                        JPB                -             -    8,700,000              -
            31                         JM                -             -    8,700,000              -
            31                        JKK                -             -    8,700,000              -



                                                                                       Account Number:
    Account:            Store Supplies Expense                 GENERAL LEDGER
                                                                                            61200
                                                                                   Balance
     Date          Description        Ref.       Debit        Credit
                                                                           Debit            Credit
   Dec       1      Opening Balance                                         4,750,000              -
            31                        JNK                -             -    4,750,000              -
            31                        JPK                -             -    4,750,000              -
            31                        JPn                -             -    4,750,000              -
            31                        JPB                -             -    4,750,000              -
            31                         JM                -             -    4,750,000              -
            31                        JKK                -             -    4,750,000              -

UKK -AKUNTANSI-2012                          KUNCI JWB BUKU BESAR 1B                                     HAL: 42
                                              PT CEMERLANG
                                              GENERAL LEDGER

                                                                                        Account Number:
    Account:            Bad Debts- expense                      GENERAL LEDGER
                                                                                             61300
                                                                                    Balance
     Date        Description         Ref.        Debit         Credit
                                                                            Debit            Credit
   Dec       1    Opening Balance                                                   -               -
            31                       JNK                 -              -           -               -
            31                       JPK                 -              -           -               -
            31                       JPn                 -              -           -               -
            31                       JPB                 -              -           -               -
            31                        JM                 -              -           -               -
            31                       JKK                 -              -           -               -



                                                                                        Account Number:
    Account:           Depreciation Expense                     GENERAL LEDGER
                                                                                             61400
                                                                                    Balance
     Date        Description         Ref.        Debit         Credit
                                                                            Debit            Credit
   Dec       1    Opening Balance                                           13,750,000              -
            31                       JNK                 -              -   13,750,000              -
            31                       JPK                 -              -   13,750,000              -
            31                       JPn                 -              -   13,750,000              -
            31                       JPB                 -              -   13,750,000              -
            31                        JM                 -              -   13,750,000              -
            31                       JKK                 -              -   13,750,000              -




                                                                                        Account Number:
    Account:             Insurance Expense                      GENERAL LEDGER
                                                                                             61500
                                                                                    Balance
     Date        Description         Ref.        Debit         Credit
                                                                            Debit            Credit
   Dec       1    Opening Balance                                           20,000,000              -
            31                       JNK                 -              -   20,000,000              -
            31                       JPK                 -              -   20,000,000              -
            31                       JPn                 -              -   20,000,000              -
            31                       JPB                 -              -   20,000,000              -
            31                        JM                 -              -   20,000,000              -
            31                       JKK                 -              -   20,000,000              -



                                                                                        Account Number:
    Account:                   Rent Expense                     GENERAL LEDGER
UKK -AKUNTANSI-2012                           KUNCI JWB BUKU BESAR 1B                        61600      HAL: 43
                                              PT CEMERLANG
                                              GENERAL LEDGER
                                                                                  Balance
      Date        Description        Ref.       Debit        Credit
                                                                          Debit             Credit
   Dec        1    Opening Balance                                        33,000,000                 -
             31                      JNK                -             -   33,000,000                 -
             31                      JPK                -             -   33,000,000                 -
             31                      JPn                -             -   33,000,000                 -
             31                      JPB                -             -   33,000,000                 -
             31                       JM                -             -   33,000,000                 -
             31                      JKK                -             -   33,000,000                 -



                                                                                      Account Number:
    Account:          Wages & Salaries Expense                GENERAL LEDGER
                                                                                           61700
                                                                                  Balance
      Date        Description        Ref.       Debit        Credit
                                                                          Debit            Credit
   Dec        1    Opening Balance                                        36,300,000              -
             31                      JNK                -             -   36,300,000              -
             31                      JPK                -             -   36,300,000              -
             31                      JPn                -             -   36,300,000              -
             31                      JPB                -             -   36,300,000              -
             31                       JM                -             -   36,300,000              -
             31                      JKK                -             -   36,300,000              -



                                                                                      Account Number:
    Account:          Other Operating Expense                 GENERAL LEDGER
                                                                                           61800
                                                                                  Balance
      Date        Description        Ref.       Debit        Credit
                                                                          Debit            Credit
   Dec        1    Opening Balance                                         9,300,000              -
             31                      JNK              -               -    9,300,000              -
             31                      JPK              -               -    9,300,000              -
             31                      JPn              -               -    9,300,000              -
             31                      JPB              -               -    9,300,000              -
             31                       JM              -               -    9,300,000              -
             31                      JKK          300,000             -    9,600,000              -




                                                                                      Account Number:
    Account:               Interest Revenue                   GENERAL LEDGER
                                                                                           71100
                                                                                  Balance
      Date        Description        Ref.       Debit        Credit
                                                                          Debit            Credit
UKKDec    1       Opening Balance
    -AKUNTANSI-2012                         KUNCI JWB BUKU BESAR 1B                 -       6,985,000 HAL: 44
                                             PT CEMERLANG
                                             GENERAL LEDGER
            31                      JNK                -             -          -         6,985,000
            31                      JPK                -             -          -         6,985,000
            31                      JPn                -             -          -         6,985,000
            31                      JPB                -             -          -         6,985,000
            31                       JM                -             -          -         6,985,000
            31                      JKK                -             -          -         6,985,000



                                                                                     Account Number:
    Account:              Interest Expense                   GENERAL LEDGER
                                                                                          81100
                                                                                 Balance
     Date        Description        Ref.       Debit        Credit
                                                                         Debit            Credit
   Dec       1    Opening Balance                                        15,776,970              -
            31                      JNK              -               -   15,776,970              -
            31                      JPK          998,452             -   16,775,422              -
            31                      JPn              -               -   16,775,422              -
            31                      JPB              -               -   16,775,422              -
            31                       JM              -               -   16,775,422              -
            31                      JKK              -               -   16,775,422              -



                                                                                     Account Number:
    Account:            Bank Service Charge                  GENERAL LEDGER
                                                                                          81200
                                                                                 Balance
     Date        Description        Ref.       Debit        Credit
                                                                         Debit            Credit
   Dec       1    Opening Balance                                         6,600,000              -
            31                      JNK                -             -    6,600,000              -
            31                      JPK                -             -    6,600,000              -
            31                      JPn                -             -    6,600,000              -
            31                      JPB                -             -    6,600,000              -
            31                       JM                -             -    6,600,000              -
            31                      JKK                -             -    6,600,000              -




UKK -AKUNTANSI-2012                        KUNCI JWB BUKU BESAR 1B                                     HAL: 45
                                  PT CEMERLANG
                                  TRIAL BALANCE
                                      December 31, 2011

ACCOUNT
                       ACCOUNT NAME                       DEBIT           CREDIT
  NO.
  11100   Cash In Bank                                     436,480,000                 -
  11200   Petty Cash                                         5,000,000                 -
  11300   Account Receivable                              1,000,450,000                -
  11400   Allowances for Bad Debts                                    -      20,800,000
  11500   Merchandise Inventory                            865,200,000                 -
  11600   Store Supplies                                    10,400,000                 -
  11700   Prepaid Insurance                                 10,000,000                 -
  11800   Prepaid Rent                                      15,000,000                 -
  11900   Prepaid Income Tax                                15,000,000                 -
  11910   Value Added Tax - In                             145,950,000                 -
  12000   Land                                             250,000,000                 -
  12100   Equipment                                         63,300,000                 -
  12110   Accumulated Depreciation - Equipment                        -      16,250,000
  21100   Account Payable                                             -    1,194,050,000
  21200   Expense payable                                             -                -
  21300   Income Tax Payable                                          -                -
  21400   Value Added Tax - Out                                       -     141,900,000
  21500   Devidend Payable                                            -                -
  22100   Bank Loan                                                   -     123,125,422
  31100   Capital Stock                                               -     400,000,000
  31200   Retained Earning                                            -     662,600,000
  31300   Devidend                                          25,000,000                 -
  31400   Income Summary                                              -                -
  41100   Sales                                                       -    4,738,800,000
  41200   Sales returns                                    251,000,000                 -
  51100   Cost of sales                                   4,048,530,000                -
  51200   Freight Paid                                       8,800,000                 -
  61000   Advertising Expense                                4,925,000                 -
  61100   Electricity, Telephone & water Expense             8,700,000                 -




UKK-AKUNTANSI-2012                    KUNCI JWB BUKU BESAR IC                              HAL: 1
  61200   Store Supplies Expense                        4,750,000                   -
  61300   Bad Debts- expense                                       -                -
  61400   Depreciation Expense                         13,750,000                   -
  61500   Insurance Expense                            20,000,000                   -
  61600   Rent Expense                                 33,000,000                   -
  61700   Wages & Salaries Expense                     36,300,000                   -
  61800   Other Operating Expense                       9,600,000                   -
  61900   Income Tax Expense
  71100   Interest Revenue                                         -        6,985,000
  81100   Interest Expense                             16,775,422                   -
  81200   Bank Service Charge                           6,600,000                   -
                                                   7,304,510,422       7,304,510,422


                                                               -




UKK-AKUNTANSI-2012                   KUNCI JWB BUKU BESAR IC                            HAL: 1
                                         PT CEMERLANG
                           Memorial Journal (ADJUSTMENT)
                                                 December 2011                     Page :

           DOC.
  DATE                        DESCRIPTION                   REF     DEBIT              CREDIT
           NO.
31-Dec-11 BM-01 Cash In Bank                               11100      6,270,000
                  Bank Service Charge                      81200        230,000
                      Interest Revenue                     71100                             6,500,000


31-Dec-11 BM-02 Store Supplies Expense                     61200      6,650,000
                      Store Supplies                       11600                             6,650,000
                  (Rekonsiliasi Bank)


31-Dec-11 BM-03 Rent Expense                               61600      3,000,000
                      Prepaid Rent                         11800                             3,000,000
                  (Penyisihan Piutang)


31-Dec-11 BM-04 Insurance Expense                          61500      2,000,000
                      Prepaid Insurance                    11700                             2,000,000
                  (Pembebanan Sewa)


31-Dec-11 BM-05 Bad Debts- expense                         61300     29,222,500
                      Allowances for Bad Debts             11400                            29,222,500


31-Dec-11 BM-06 Depreciation Expense                       61400      1,250,000
                      Accumulated Depreciation - Equipment12110                              1,250,000


31-Dec-11 BM-07 Wages & Salaries Expense                   61700    3,500,000.00
                      Expense payable                      21200                        3,500,000.00


31-Dec-11 BM-08 Electricity, Telephone & water Expense     61100    2,500,000.00
                      Expense payable                      21200                        2,500,000.00


31-Dec-11 BM-09 Income Tax Expense                         61900   32,117,447.25
                      Income Tax Payable                   21300                       32,117,447.25




                                                                    86,739,947          86,739,947
                                                                                                -
REKAPITULASI :
                 11100    6,270,000.00             -
                 81200      230,000.00             -
                 71100             -      6,500,000.00
                 61200    6,650,000.00             -
                 11600             -      6,650,000.00
                 61600    3,000,000.00             -
                 11800             -      3,000,000.00
                 61500    2,000,000.00             -
                 11700             -      2,000,000.00
                 61400    1,250,000.00             -
                 12110             -      1,250,000.00
                 61700    3,500,000.00             -
                 21200             -      6,000,000.00
                 61100    2,500,000.00             -
                 61300   29,222,500.00             -
                 11400             -     29,222,500.00
                 61900   32,117,447.25             -
                 21300             -     32,117,447.25
                                   -               -
                                   -               -
                                   -               -
                                   -               -
                                   -               -
                         86,739,947.25   86,739,947.25

                                                   -
50,022,500




             70,589,947.25
                                                   PT CEMERLANG
                                                  GENERAL LEDGER
                                                                                                 Account Number:
    Account:                      Cash In Bank                        GENERAL LEDGER
                                                                                                      11100
                                                                                            Balance
     Date           Description         Ref.         Debit           Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                         436,480,000                 -
            31 Adjusment                 JM           6,270,000               -    442,750,000                 -
            31 Closing                   JM                 -                 -    442,750,000                 -


                                                                                                Account Number:
    Account:                       Petty Cash                         GENERAL LEDGER
                                                                                                     11200
                                                                                            Balance
     Date           Description         Ref.         Debit           Credit
                                                                                    Debit            Credit
   Dec      31 Opening Balance           a                                           5,000,000              -
            31 Adjusment                 JM                  -                -      5,000,000              -
            31 Closing                   JM                  -                -      5,000,000              -


                                                                                                 Account Number:
    Account:                Account Receivable                        GENERAL LEDGER
                                                                                                      11300
                                                                                             Balance
     Date           Description         Ref.         Debit           Credit
                                                                                     Debit            Credit
   Dec      31 Opening Balance           a                                        1,000,450,000              -
            31 Adjusment                 JM                  -                -   1,000,450,000              -
            31 Closing                   JM                  -                -   1,000,450,000              -


                                                                                                 Account Number:
    Account:            Allowances for Bad Debts                      GENERAL LEDGER
                                                                                                      11400
                                                                                             Balance
     Date           Description         Ref.         Debit           Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -         20,800,000
            31 Adjusment                 JM                  -       29,222,500             -         50,022,500
            31 Closing                   JM                  -              -               -         50,022,500


                                                                                                Account Number:
    Account:              Merchandise Inventory                       GENERAL LEDGER
                                                                                                     11500
                                                                                            Balance
     Date           Description         Ref.         Debit           Credit
                                                                                    Debit            Credit
   Dec      31 Opening Balance           a                                         865,200,000              -
            31 Adjusment                 JM                  -                -    865,200,000              -
            31 Closing                   JM                  -                -    865,200,000              -


                                                                                                Account Number:
    Account:                     Store Supplies                       GENERAL LEDGER
                                                                                                     11600
                                                                                            Balance
     Date           Description         Ref.         Debit           Credit
                                                                                    Debit            Credit
   Dec      31 Opening Balance           a                                          10,400,000              -
            31 Adjusment                 JM                  -        6,650,000      3,750,000              -
            31 Closing                   JM                  -              -        3,750,000              -


UKK-AKUNTANSI-2012                               KUNCI JWB LAP KEU                          Halaman: 51 dari 74
                                                   PT CEMERLANG
                                                  GENERAL LEDGER

                                                                                               Account Number:
    Account:                Prepaid Insurance                         GENERAL LEDGER
                                                                                                    11700
                                                                                           Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance           a                                         10,000,000              -
            31 Adjusment                 JM                  -        2,000,000     8,000,000              -
            31 Closing                   JM                  -              -       8,000,000              -




                                                                                               Account Number:
    Account:                      Prepaid Rent                        GENERAL LEDGER
                                                                                                    11800
                                                                                           Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance           a                                         15,000,000              -
            31 Adjusment                 JM                  -        3,000,000    12,000,000              -
            31 Closing                   JM                  -              -      12,000,000              -


                                                                                               Account Number:
    Account:               Prepaid Income Tax                         GENERAL LEDGER
                                                                                                    11900
                                                                                           Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance           a                                         15,000,000              -
            31 Adjusment                 JM                  -                -    15,000,000              -
            31 Closing                   JM                  -                -    15,000,000              -


                                                                                                Account Number:
    Account:               Value Added Tax - In                       GENERAL LEDGER
                                                                                                     11910
                                                                                          Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit             Credit
   Dec      31 Opening Balance           a                                        145,950,000                 -
            31 Adjusment                 JM                  -                -   145,950,000                 -
            31 Closing                   JM                  -                -   145,950,000                 -


                                                                                               Account Number:
    Account:                         Land                             GENERAL LEDGER
                                                                                                    12000
                                                                                           Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance           a                                        250,000,000              -
            31 Adjusment                 JM                  -                -   250,000,000              -
            31 Closing                   JM                  -                -   250,000,000              -


                                                                                               Account Number:
    Account:                       Equipment                          GENERAL LEDGER
                                                                                                    12100
                                                                                           Balance
     Date           Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance           a                                         63,300,000              -


UKK-AKUNTANSI-2012                               KUNCI JWB LAP KEU                        Halaman: 52 dari 74
                                                PT CEMERLANG
                                                GENERAL LEDGER
            31 Adjusment              JM                   -              -   63,300,000                 -
            31 Closing                JM                   -              -   63,300,000                 -


                                                                                           Account Number:
    Account:      Accumulated Depreciation - Equipment            GENERAL LEDGER
                                                                                                12110
                                                                                       Balance
     Date           Description       Ref.         Debit         Credit
                                                                              Debit             Credit
   Dec      31 Opening Balance        a                                               -         16,250,000
            31 Adjusment              JM                   -      1,250,000           -         17,500,000
            31 Closing                JM                   -            -             -         17,500,000



    Account:                 Account Payable                      GENERAL LEDGER           Account Number:
                                                                                                21100
                                                                                       Balance
     Date           Description       Ref.         Debit         Credit
                                                                              Debit              Credit
   Dec      31 Opening Balance        a                                               -       1,194,050,000
            31 Adjusment              JM                   -              -           -       1,194,050,000
            31 Closing                JM                   -              -           -       1,194,050,000




                                                                                           Account Number:
    Account:                 Expense payable                      GENERAL LEDGER
                                                                                                21200
                                                                                       Balance
     Date           Description       Ref.         Debit         Credit
                                                                              Debit             Credit
   Dec      31 Opening Balance        a                                               -                 -
            31 Adjusment              JM                   -      6,000,000           -           6,000,000
            31 Closing                JM                   -            -             -           6,000,000


                                                                                           Account Number:
    Account:               Income Tax Payable                     GENERAL LEDGER
                                                                                                21300
                                                                                      Balance
     Date           Description       Ref.         Debit         Credit
                                                                              Debit             Credit
   Dec      31 Opening Balance        a                                               -                -
            31 Adjusment              JM                   -     32,117,447           -         32,117,447
            31 Closing                JM                   -            -             -         32,117,447


                                                                                           Account Number:
    Account:               Value Added Tax - Out                  GENERAL LEDGER
                                                                                                21400
                                                                                       Balance
     Date           Description       Ref.         Debit         Credit
                                                                              Debit             Credit
   Dec      31 Opening Balance        a                                               -        141,900,000
            31 Adjusment              JM                   -              -           -        141,900,000
            31 Closing                JM                   -              -           -        141,900,000


                                                                                           Account Number:
    Account:                 Devidend Payable                     GENERAL LEDGER
                                                                                                21500


UKK-AKUNTANSI-2012                           KUNCI JWB LAP KEU                        Halaman: 53 dari 74
                                                    PT CEMERLANG
                                                   GENERAL LEDGER
                                                                                            Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -                  -
            31 Adjusment                 JM                   -                 -           -                  -
            31 Closing                   JM                   -                 -           -                  -


                                                                                                 Account Number:
    Account:                       Bank Loan                            GENERAL LEDGER
                                                                                                      22100
                                                                                             Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -        123,125,422
            31 Adjusment                 JM                   -                 -           -        123,125,422
            31 Closing                   JM                   -                 -           -        123,125,422



                                                                                                 Account Number:
    Account:                      Capital Stock                         GENERAL LEDGER
                                                                                                      31100
                                                                                             Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -        400,000,000
            31 Adjusment                 JM                   -                 -           -        400,000,000
            31 Closing                   JM                   -                 -           -        400,000,000


                                                                                                 Account Number:
    Account:                 Retained Earning                           GENERAL LEDGER
                                                                                                      31200
                                                                                             Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -        662,600,000
            31 Adjusment                 JM                  -                -             -        662,600,000
            31 Closing                   JM           25,000,000      209,084,631           -        846,684,631




                                                                                                Account Number:
    Account:                       Devidend                             GENERAL LEDGER
                                                                                                     31300
                                                                                            Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit            Credit
   Dec      31 Opening Balance           a                                          25,000,000              -
            31 Adjusment                 JM                   -               -     25,000,000              -
            31 Closing                   JM                   -        25,000,000          -                -



    Account:                Income Summary                              GENERAL LEDGER           Account Number:
                                                                                                      31400
                                                                                             Balance
     Date           Description          Ref.         Debit            Credit
                                                                                    Debit             Credit
   Dec      31 Opening Balance           a                                                  -                -
            31 Adjusment                 JM                  -               -              -                -
            31 Closing                   JM        4,752,285,000   4,752,285,000            -                -




UKK-AKUNTANSI-2012                                KUNCI JWB LAP KEU                         Halaman: 54 dari 74
                                                    PT CEMERLANG
                                                   GENERAL LEDGER
                                                                                                   Account Number:
    Account:                         Sales                              GENERAL LEDGER
                                                                                                        41100
                                                                                               Balance
     Date           Description          Ref.         Debit            Credit
                                                                                      Debit              Credit
   Dec      31 Opening Balance            a                                                   -       4,738,800,000
            31 Adjusment                  JM                 -                  -             -       4,738,800,000
            31 Closing                    JM       4,738,800,000                -             -                 -

                                                                                                  Account Number:
    Account:                      Sales returns                         GENERAL LEDGER
                                                                                                       41200
                                                                                              Balance
     Date           Description          Ref.         Debit            Credit
                                                                                      Debit            Credit
   Dec      31 Opening Balance            a                                          251,000,000              -
            31 Adjusment                  JM                  -               -      251,000,000              -
            31 Closing                    JM                  -       251,000,000            -                -


                                                                                                   Account Number:
    Account:                      Cost of sales                         GENERAL LEDGER
                                                                                                        51100
                                                                                               Balance
     Date           Description          Ref.         Debit            Credit
                                                                                       Debit            Credit
   Dec      31 Opening Balance            a                                         4,048,530,000              -
            31 Adjusment                  JM                  -              -      4,048,530,000              -
            31 Closing                    JM                  -    4,048,530,000              -                -


                                                                                                  Account Number:
    Account:                      Freight Paid                          GENERAL LEDGER
                                                                                                       51200
                                                                                              Balance
     Date           Description          Ref.         Debit            Credit
                                                                                      Debit            Credit
   Dec      31 Opening Balance            a                                            8,800,000              -
            31 Adjusment                  JM                  -               -        8,800,000              -
            31 Closing                    JM                  -         8,800,000            -                 -



                                                                                                  Account Number:
    Account:               Advertising Expense                          GENERAL LEDGER
                                                                                                       61000
                                                                                              Balance
     Date           Description          Ref.         Debit            Credit
                                                                                      Debit            Credit
   Dec      31 Opening Balance            a                                            4,925,000              -
            31 Adjusment                  JM                  -               -        4,925,000              -
            31 Closing                    JM                  -         4,925,000            -                -




                                                                                                  Account Number:
    Account:      Electricity, Telephone & water Expense                GENERAL LEDGER
                                                                                                       61100
                                                                                              Balance
     Date           Description          Ref.         Debit            Credit
                                                                                      Debit            Credit
   Dec      31 Opening Balance            a                                            8,700,000              -
            31 Adjusment                  JM           2,500,000                -     11,200,000              -


UKK-AKUNTANSI-2012                                KUNCI JWB LAP KEU                           Halaman: 55 dari 74
                                                    PT CEMERLANG
                                                   GENERAL LEDGER
            31 Closing                    JM                  -       11,200,000          -                -


                                                                                               Account Number:
    Account:              Store Supplies Expense                       GENERAL LEDGER
                                                                                                    61200
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                         4,750,000              -
            31 Adjusment                  JM           6,650,000             -     11,400,000              -
            31 Closing                    JM                 -        11,400,000          -                -


                                                                                               Account Number:
    Account:                Bad Debts- expense                         GENERAL LEDGER
                                                                                                    61300
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                               -                -
            31 Adjusment                  JM          29,222,500             -     29,222,500              -
            31 Closing                    JM                 -        29,222,500          -                -


                                                                                               Account Number:
    Account:               Depreciation Expense                        GENERAL LEDGER
                                                                                                    61400
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                        13,750,000              -
            31 Adjusment                  JM           1,250,000             -     15,000,000              -
            31 Closing                    JM                 -        15,000,000          -                -


                                                                                               Account Number:
    Account:                 Insurance Expense                         GENERAL LEDGER
                                                                                                    61500
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                        20,000,000              -
            31 Adjusment                  JM           2,000,000             -     22,000,000              -
            31 Closing                    JM                 -        22,000,000          -                -


                                                                                               Account Number:
    Account:                       Rent Expense                        GENERAL LEDGER
                                                                                                    61600
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                        33,000,000              -
            31 Adjusment                  JM           3,000,000             -     36,000,000              -
            31 Closing                    JM                 -        36,000,000          -                -


                                                                                               Account Number:
    Account:             Wages & Salaries Expense                      GENERAL LEDGER
                                                                                                    61700
                                                                                           Balance
     Date            Description         Ref.         Debit           Credit
                                                                                   Debit            Credit
   Dec      31 Opening Balance            a                                        36,300,000              -
            31 Adjusment                  JM           3,500,000             -     39,800,000              -
            31 Closing                    JM                 -        39,800,000          -                -


UKK-AKUNTANSI-2012                                KUNCI JWB LAP KEU                       Halaman: 56 dari 74
                                                  PT CEMERLANG
                                                 GENERAL LEDGER




                                                                                             Account Number:
    Account:              Other Operating Expense                    GENERAL LEDGER
                                                                                                  61800
                                                                                         Balance
     Date            Description         Ref.       Debit           Credit
                                                                                 Debit            Credit
   Dec       1         Opening Balance                                            9,600,000              -
            31 Adjusment                 JM                 -              -      9,600,000              -
            31 Closing                   JM                 -        9,600,000          -                -




                                                                                             Account Number:
    Account:                Income Tax Expense                       GENERAL LEDGER
                                                                                                  61900
                                                                                         Balance
     Date            Description         Ref.       Debit           Credit
                                                                                 Debit            Credit
   Dec      31 Opening Balance           a                                              -                -
            31 Adjusment                 JM         32,117,447             -     32,117,447              -
            31 Closing                   JM                -        32,117,447          -                -


                                                                                              Account Number:
    Account:                  Interest Revenue                       GENERAL LEDGER
                                                                                                   71100
                                                                                          Balance
     Date            Description         Ref.       Debit           Credit
                                                                                 Debit             Credit
   Dec      31 Opening Balance           a                                               -           6,985,000
            31 Adjusment                 JM                -         6,500,000           -         13,485,000
            31 Closing                   JM         13,485,000             -             -                 -


                                                                                             Account Number:
    Account:                  Interest Expense                       GENERAL LEDGER
                                                                                                  81100
                                                                                         Balance
     Date            Description         Ref.       Debit           Credit
                                                                                 Debit            Credit
   Dec      31 Opening Balance           a                                       16,775,422              -
            31 Adjusment                 JM                 -              -     16,775,422              -
            31 Closing                   JM                 -       16,775,422          -                -


                                                                                             Account Number:
    Account:                Bank Service Charge                      GENERAL LEDGER
                                                                                                  81200
                                                                                         Balance
     Date            Description         Ref.       Debit           Credit
                                                                                 Debit            Credit
   Dec      31 Opening Balance           a                                        6,600,000              -
            31 Adjusment                 JM           230,000              -      6,830,000              -
            31 Closing                   JM               -          6,830,000          -                -




UKK-AKUNTANSI-2012                              KUNCI JWB LAP KEU                        Halaman: 57 dari 74
                       PT CEMERLANG
                      GENERAL LEDGER




UKK-AKUNTANSI-2012   KUNCI JWB LAP KEU   Halaman: 58 dari 74
Worksheet December 2011
                                                                                 Adjusting Journal
Acc.                                                 Trial Balance                                         Adjusted Trial Balance            Income Summary                     Balance Sheet
               ACCOUNT NAME                                                           Entries
No.
                                                DEBIT            CREDIT          DEBIT      CREDIT          DEBIT          CREDIT           DEBIT          CREDIT           DEBIT          CREDIT
11100 Cash In Bank                              436,480,000                  -    6,270,000          -      442,750,000              -               -               -      442,750,000              -
11200 Petty Cash                                  5,000,000                  -          -            -        5,000,000              -               -               -        5,000,000              -
11300 Account Receivable                       1,000,450,000                 -          -            -     1,000,450,000             -               -               -     1,000,450,000             -
11400 Allowances for Bad Debts                               -     20,800,000           -     29,222,500             -       50,022,500              -               -               -       50,022,500
11500 Merchandise Inventory                     865,200,000                  -          -            -      865,200,000              -               -               -      865,200,000              -
11600 Store Supplies                             10,400,000                  -          -      6,650,000      3,750,000              -               -               -        3,750,000              -
11700 Prepaid Insurance                          10,000,000                  -          -      2,000,000      8,000,000              -               -               -        8,000,000              -
11800 Prepaid Rent                               15,000,000                  -          -      3,000,000     12,000,000              -               -               -       12,000,000              -
11900 Prepaid Income Tax                         15,000,000                  -          -            -       15,000,000              -               -               -       15,000,000              -
11910 Value Added Tax - In                      145,950,000                  -          -            -      145,950,000              -               -               -      145,950,000              -
12000 Land                                      250,000,000                  -          -            -      250,000,000              -               -               -      250,000,000              -
12100 Equipment                                  63,300,000                  -          -            -       63,300,000              -               -               -       63,300,000              -
12110 Accumulated Depreciation - Equipment                   -     16,250,000           -      1,250,000             -       17,500,000              -               -               -       17,500,000
21100 Account Payable                                        -   1,194,050,000          -            -               -     1,194,050,000             -               -               -     1,194,050,000
21200 Expense payable                                        -               -          -      6,000,000             -        6,000,000              -               -               -        6,000,000
21300 Income Tax Payable                                     -               -          -            -               -               -               -               -               -               -
21400 Value Added Tax - Out                                  -    141,900,000           -            -               -      141,900,000              -               -               -      141,900,000
21500 Devidend Payable                                       -               -          -            -               -               -               -               -               -               -
22100 Bank Loan                                              -    123,125,422           -            -               -      123,125,422              -               -               -      123,125,422
31100 Capital Stock                                          -    400,000,000           -            -               -      400,000,000              -               -               -      400,000,000
31200 Retained Earning                                       -    662,600,000           -            -               -      662,600,000              -               -               -      662,600,000
31300 Devidend                                   25,000,000                  -          -            -       25,000,000              -               -               -       25,000,000              -
31400 Income Summary                                         -               -          -            -               -               -               -               -               -               -
41100 Sales                                                  -   4,738,800,000          -            -               -     4,738,800,000                   4,738,800,000
41200 Sales returns                             251,000,000                  -          -            -      251,000,000              -      251,000,000
51100 Cost of sales                            4,048,530,000                 -          -            -     4,048,530,000             -     4,048,530,000
51200 Freight Paid                                8,800,000                  -          -            -        8,800,000              -        8,800,000
61000 Advertising Expense                         4,925,000                  -          -            -        4,925,000              -        4,925,000
61100 Electricity, Telephone & water Expense      8,700,000                  -    2,500,000          -       11,200,000              -       11,200,000
61200 Store Supplies Expense                      4,750,000                  -    6,650,000          -       11,400,000              -       11,400,000
61300 Bad Debts- expense                                     -               -   29,222,500          -       29,222,500              -       29,222,500
61400 Depreciation Expense                       13,750,000                  -    1,250,000          -       15,000,000              -       15,000,000
61500 Insurance Expense                          20,000,000                  -    2,000,000          -       22,000,000              -       22,000,000
61600 Rent Expense                               33,000,000                  -    3,000,000          -       36,000,000              -       36,000,000
61700 Wages & Salaries Expense                   36,300,000                  -    3,500,000          -       39,800,000              -       39,800,000
61800 Other Operating Expense                     9,600,000                  -          -            -        9,600,000              -        9,600,000
71100 Interest Revenue                                       -      6,985,000           -      6,500,000             -       13,485,000                      13,485,000
81100 Interest Expense                           16,775,422                  -          -            -       16,775,422              -       16,775,422
81200 Bank Service Charge                         6,600,000                  -     230,000           -        6,830,000              -        6,830,000
                                               7,304,510,422     7,304,510,422   54,622,500   54,622,500   7,347,482,922   7,347,482,922   4,511,082,922   4,752,285,000   2,836,400,000   2,595,197,922
       Income Before Tax                                 -                              -                            -                      241,202,078                                     241,202,078
                                                                                                                                           4,752,285,000   4,752,285,000   2,836,400,000   2,836,400,000
                                                     PT CEMERLANG
                                                   INCOME STATEMENT
                                   For The Year Ended, December, 31, 2011
  41100 Sales                                                               Rp   4,738,800,000
  41200 Sales returns                                                       Rp    (251,000,000)
                             Net sales                                                             Rp   4,487,800,000


  51100 Cost of sales                                                       Rp   (4,048,530,000)
  51200 Freight Paid                                                        Rp       (8,800,000)
                             Cost of Sales                                                         Rp   (4,057,330,000)
  61300 Gross Profit                                                                               Rp     430,470,000
          Operating Expense:
  61000   Advertising Expense                         Rp      (4,925,000)
  61100   Electricity, Telephone & water Expense       Rp    (11,200,000)
  61200   Store Supplies Expense                       Rp    (11,400,000)
  61300   Bad Debts- expense                           Rp    (29,222,500)
  61400   Depreciation Expense                         Rp    (15,000,000)
  61500   Insurance Expense                            Rp    (22,000,000)
  61600   Rent Expense                                 Rp    (36,000,000)
  61700   Wages & Salaries Expense                     Rp    (39,800,000)
  61800   Other Operating Expense                     Rp      (9,600,000)
#REF!     Net operating Expense                                                                    Rp    (179,147,500)
#REF!     Net Operating Income                                                                     Rp     251,322,500
#REF!     Non perating Income/ (Expense)
  71100   Interest Revenue                            Rp     13,485,000
  81100   Interest Expense                             Rp    (16,775,422)
  81200   Bank Service Charge                         Rp      (6,830,000)
                       Net Income/(Expense)                                                        Rp     (10,120,422)
          Income Before Taxes                                                                      Rp     241,202,078
          Income Taxes Expense                                                                     Rp     (32,117,447)
          Income After Taxes                                                                       Rp   209,084,631


          Perhitungan Pajak Penghasilan
          Income Before Taxes                                               Rp     241,202,078
          Koreksi Fiskal:
  61300 Bad Debts- expense                            Rp     29,222,500
  71100 Interest Revenue                               Rp    (13,485,000) Rp        15,737,500
          Income Taxes (Penghasilan Kena pajak)                             Rp     256,939,578
          Income Taxes Expense 25% x 50%xPenghasilan Kena Pajak                     32,117,447




          LAP KEUANGAN                             KUNCI JAWAB                                            HAL: 3
                                          PT CEMERLANG
                                STATEMENTS OF CHANGES IN EQUITY
                              FOR THE YEARS ENDED 31 DECEMBER 2011

                                                     Additional Paid In
             DESCRIPTION         Cammond Stock                             Retained Earning            Total
                                                           Capital

Balance at 31 December 2010     Rp 400,000,000.00   Rp               -    Rp   662,600,000.00   Rp 1,062,600,000.00


Issuance share Capital                                                                          Rp              -
Net Income                                                                Rp   209,084,630.75   Rp   209,084,630.75
Devidends                                                                 Rp   (25,000,000.00) Rp    (25,000,000.00)


Balance at 31 December 2011     Rp 400,000,000.00   Rp               -    Rp   846,684,630.75   Rp 1,246,684,630.75
                                                                    PT CEMERLANG
                                                                 FINANCIAL POSITION REPORT
                                                              AS AT DECEMBER, 31, 2011 and 2010


                       ASSETS                  2011               2010           LIABILITIES                 2011            2010
      Non Current Assets                                                         Ekuitas
12000 Land                                    250,000,000        150,000,000 Capital Stock                  400,000,000     400,000,000    31100
12100 Equipment                                63,300,000         63,300,000 Retained Earning               846,684,631     662,600,000    31200
12110 Accumulated Depreciation - Equipment     (17,500,000)        (2,500,000) Total Ekuitas               1,246,684,631   1,062,600,000   31002
             Total Non Current Assets         295,800,000        210,800,000
                                                                                 Non Current Liabilities
      Current Assets                                                             Bank Loan                  123,125,422     238,350,000    22100
11910 Value Added Tax - In                    145,950,000         12,000,000                                                               21101
11900 Prepaid Income Tax                       15,000,000         12,500,000 Current Liabilities                                           21102
11800 Prepaid Rent                             12,000,000         12,000,000 Devidend Payable                          -     25,000,000    21500
11700 Prepaid Insurance                         8,000,000          6,000,000 Value Added Tax - Out          141,900,000      25,700,000    21400
11600 Store Supplies                            3,750,000          7,500,000 Income Tax Payable              32,117,447      32,000,000    21300
11500 Merchandise Inventory                   865,200,000        675,000,000 Expense payable                  6,000,000       1,500,000    21200
11300 Account Receivable                     1,000,450,000       236,000,000 Account Payable               1,194,050,000    375,000,000    21100
11400 Allowances for Bad Debts                 (50,022,500)       (11,800,000)                             1,374,067,447    459,200,000
11200 Petty Cash                                5,000,000          5,000,000
11100 Cash In Bank                            442,750,000        595,150,000
               Total Current Assets          2,448,077,500      1,549,350,000


                     Total Assets            2,743,877,500      1,760,150,000                              2,743,877,500   1,760,150,000


                                                         -                  -
                                 PT CEMERLANG
                                     CASH FLOW STATEMENTS
                              FOR THE YEAR ENDED DECEMBER, 31, 2011

CASH FLOW OPERATING ACTIVITIES
Cash Recived from customer                                         3,848,550,000
Other Cash Received                                                   13,485,000
Cash Reveived                                                                        3,862,035,000
Cash Payment to Suplier                                            (3,562,430,000)
Cash Payment to Employee                                             (35,800,000)
Cash payement to other operating expense                             (92,875,000)    (3,691,105,000)
Cash flow from operating                                                               170,930,000
Cash payment to interest                                             (23,605,422)
Cash payment to tax                                                  (34,500,000)      (58,105,422)
             Net cash flow from operating activities                                   112,824,578
CASH FLOW INVESTING ACTIVITIES
Purchases of Land                                                                     (100,000,000)
                      Net cash flow used to investing activities                      (100,000,000)
CASH FLOW FINANCING ACTIVITIES
Payment of Devidend                                                                    (50,000,000)
Payemen Bank Mandiri Loan                                                             (115,224,578)
             Net cash flow from financing activities                                  (165,224,578)
Net Increase In Cash and equivalent Cash                                              (152,400,000)
Cash and Cash equivalent cash, 31 Dec 2010                                             600,150,000


Cash and Cash equivalent cash, 31 Dec 2011                                             447,750,000




                                                1
                                            PT CEMERLANG
                            Memorial Journal (CLOSING ENTRY)
                                                   December 2011                              Page :

            DOC.
 DATE                              DESCRIPTION                     REF        DEBIT               CREDIT
            NO.
31-Dec-11   BM-11   Sales                                          41100   4,738,800,000.00
                    Interest Revenue                               71100     13,485,000.00
                        Income Summary                             31400                        4,752,285,000.00
                    (Menutup Pendapatan)
31-Dec-11   BM-12   Income Summary                                 31400   4,543,200,369.25
                        Sales returns                              41200                          251,000,000.00
                        Cost of sales                              51100                        4,048,530,000.00
                        Freight Paid                               51200                               8,800,000.00
                        Advertising Expense                        61000                               4,925,000.00
                        Electricity, Telephone & water Expense     61100                           11,200,000.00
                        Store Supplies Expense                     61200                           11,400,000.00
                        Bad Debts- expense                         61300                           29,222,500.00
                        Depreciation Expense                       61400                           15,000,000.00
                        Insurance Expense                          61500                           22,000,000.00
                        Rent Expense                               61600                           36,000,000.00
                        Wages & Salaries Expense                   61700                           39,800,000.00
                        Other Operating Expense                    61800                               9,600,000.00
                        Interest Expense                           81100                           16,775,422.00
                        Bank Service Charge                        81200                               6,830,000.00
                        Income Tax Expense                         61900                           32,117,447.25
                    (Menutup Biaya)


31-Dec-11   BM-13   Income Summary                                 31400    209,084,630.75
                        Retained Earning                           31200                          209,084,630.75
                    (Menutup Laba Rugi Ke laba ditahan)


31-Dec-11   BM-14   Retained Earning                               31200     25,000,000.00
                        Devidend                                   31300                           25,000,000.00


                                        Total                              9,529,570,000.00     9,529,570,000.00
                                                                                                               -




LAP KEUANGAN                                         LEMBAR KERJA                                                     HAL: 7
               REKAPITULASI :
                                41100   4,738,800,000.00                  -
                                71100      13,485,000.00                  -
                                31400   4,752,285,000.00   4,752,285,000.00
                                41200                -       251,000,000.00
                                51100                -     4,048,530,000.00
                                51200                -         8,800,000.00
                                61000                -         4,925,000.00
                                61100                -        11,200,000.00
                                61200                -        11,400,000.00
                                61300                -        29,222,500.00
                                61400                -        15,000,000.00
                                61500                -        22,000,000.00
                                61600                -        36,000,000.00
                                61700                -        39,800,000.00
                                61800                -         9,600,000.00
                                81100                -        16,775,422.00
                                81200                -         6,830,000.00
                                61900                -        32,117,447.25
                                31200      25,000,000.00     209,084,630.75
                                31300                -        25,000,000.00

                                        9,529,570,000.00   9,529,570,000.00
                                                     -




LAP KEUANGAN      LEMBAR KERJA                                                HAL: 7
LAP KEUANGAN   LEMBAR KERJA   HAL: 7
LAP KEUANGAN   LEMBAR KERJA   HAL: 7
LAP KEUANGAN   LEMBAR KERJA   HAL: 7
                                  PT CEMERLANG
                     POST CLOSING TRIAL BALANCE
                                     December 31, 2011

ACCOUNT
                         ACCOUNT NAME                        DEBIT                CREDIT
  NO.
 11100    Cash In Bank                                      442,750,000.00                  -
 11200    Petty Cash                                          5,000,000.00                  -
 11300    Account Receivable                               1,000,450,000.00                 -
 11400    Allowances for Bad Debts                                     -          50,022,500.00
 11500    Merchandise Inventory                             865,200,000.00                  -
 11600    Store Supplies                                      3,750,000.00                  -
 11700    Prepaid Insurance                                   8,000,000.00                  -
 11800    Prepaid Rent                                       12,000,000.00                  -
 11900    Prepaid Income Tax                                 15,000,000.00                  -
 11910    Value Added Tax - In                              145,950,000.00                  -
 12000    Land                                              250,000,000.00                  -
 12100    Equipment                                          63,300,000.00                  -
 12110    Accumulated Depreciation - Equipment                                    17,500,000.00
 21100    Account Payable                                              -        1,194,050,000.00
 21200    Expense payable                                                          6,000,000.00
 21300    Income Tax Payable                                           -          32,117,447.25
 21400    Value Added Tax - Out                                                  141,900,000.00
 21500    Devidend Payable                                                                  -
 22100    Bank Loan                                                              123,125,422.00
 31100    Capital Stock                                                          400,000,000.00
 31200    Retained Earning                                                       846,684,630.75
                                                         2,811,400,000.00     2,811,400,000.00


                                                                       -
KERTAS KERJA LAPORAN ARUS KAS PT CEMERLANG
                                                                                                                                    Eliminasi
             Nama Akun                               2011                         2010        perubahan
                                                                                                                         Debit
Cash In Bank                                          442,750,000              595,150,000        (152,400,000)    1      152,400,000
Petty Cash                                              5,000,000                5,000,000                   -
Account Receivable                                  1,000,450,000              236,000,000         764,450,000                          5,9
Allowances for Bad Debts                              (50,022,500)             (11,800,000)        (38,222,500) 4,5        38,222,500
Merchandise Inventory                                 865,200,000              675,000,000         190,200,000                            10
Store Supplies                                          3,750,000                7,500,000          (3,750,000)   11        3,750,000
Prepaid Insurance                                       8,000,000                6,000,000           2,000,000                            12
Prepaid Rent                                           12,000,000               12,000,000                   -
Prepaid Income Tax                                     15,000,000               12,500,000           2,500,000                            13
Value Added Tax - In                                  145,950,000               12,000,000         133,950,000                            14
Land                                                  250,000,000              150,000,000         100,000,000                                3
Equipment                                              63,300,000               63,300,000                   -
Accumulated Depreciation - Equipment                  (17,500,000)              (2,500,000)        (15,000,000)    2       15,000,000
                                                    2,743,877,500            1,760,150,000      983,727,500
Account Payable                                     1,194,050,000              375,000,000         819,050,000    15      819,050,000
Expense payable                                         6,000,000                1,500,000           4,500,000    16        4,500,000
Income Tax Payable                                     32,117,447               32,000,000          117,447.25    17         117,447
Value Added Tax - Out                                 141,900,000               25,700,000         116,200,000    18      116,200,000
Devidend Payable                                                -               25,000,000      (25,000,000.00)    6       25,000,000         7
Bank Loan                                             123,125,422              238,350,000        (115,224,578)                               8
Capital Stock                                         400,000,000              400,000,000                   -
Retained Earning                                      846,684,631              662,600,000         184,084,631     5      209,084,631         6
                                                    2,743,877,500            1,760,150,000      983,727,500
OPERATING ACTIVITIES
Net Sales                                                                                     4,487,800,000.00     9      755,450,000     18
Interest Revenue                                                                                 13,485,000.00
Cost Of Sales                                                                                 (4,057,330,000.00) 10,14    324,150,000     15
Wages & Salaries                                                                                (39,800,000.00)                           16
Bad Debts                                                                                       (29,222,500.00)                               4
Depreciation Expense - Equipment                                                                (15,000,000.00)                               2
Advertising Expense                                                                              (4,925,000.00)
Electricity, Telephone & Water payable                                                          (11,200,000.00)                           16
Store Supplies Expense                                                                          (11,400,000.00)                           11
Insurance Expense                                                                               (22,000,000.00)   12        2,000,000
Rent expense                                                                                    (36,000,000.00)
Other Operating Expense                                                                          (9,600,000.00)
Interest Expense                                                                                (16,775,422.00)
Bank Service Charga                                                                              (6,830,000.00)
Income Tax Expense                                                                              (32,117,447.25)   13        2,500,000     17
                                                                                               (209,084,630.75)                               5
                           Net Cash flow from operating activities
INVESTING ACTIVITIES
Purchases of Land                                                                                                  3      100,000,000
                                     Net cash flow used to investing activities
FINANCING ACTIVITIES
Payment of Devidend                                                         7        50,000,000
Payemen Bank Mandiri Loan                                                   8       115,224,578
                                Net Cash flow Used to Investing activitis

Increase/Decrease cash and equivalent cash                                                        1
Cash and Equivalent Cash december,31, 2010
Cash and Equivalent Cash december,31, 2011

                                                                                2,732,649,156
                                                                                              -
Eliminasi                  Arus Kas
            Kredit
                                        -
                                        -
             764,450,000                -
                                        -
             190,200,000                -
                                        -
               2,000,000                -
                                        -
               2,500,000                -
             133,950,000                -
             100,000,000                -
                                        -
                                        -
                                       -
                                        -
                                        -
                                        -
                                        -
              50,000,000                -
             115,224,578                -
                                        -
              25,000,000                -
                                       -

             116,200,000   3,848,550,000
                              13,485,000
             819,050,000   (3,562,430,000)
               4,000,000     (35,800,000)
              29,222,500                -
              15,000,000                -
                               (4,925,000)
                 500,000     (10,700,000)
               3,750,000       (7,650,000)
                             (24,000,000)
                             (36,000,000)
                               (9,600,000)
                             (16,775,422)
                               (6,830,000)
                 117,447     (34,500,000)
             209,084,631                -
                             112,824,578


                            (100,000,000)
                            (100,000,000)
                                        -
                   (50,000,000)
                  (115,224,578)
                  (165,224,578)


    152,400,000   (152,400,000)
                  600,150,000
                  447,750,000
                             -
2,732,649,156
        JHGF




UKK-AKUNTANSI-2012   KUNCI JWB LAP KEU   HAL; 8

				
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