PT PALAWA SERVICE

PERSAMAAN AKUNTANSI
PERIODE DESEMBER 1998

CASH ACC. RECEIVABLE TRUCK SUPPLIES OFFICE SUPPLIES PREPAID INSURANCE

a. $ 7,500,000.00
b. $ 1,000,000.00 $ 350,000.00 $ 270,000.00 $ 30,000.00
$ 8,500,000.00
c. $ 6,300,000.00
$ 8,500,000.00 $ 6,650,000.00
d. $ 840,000.00
$ 8,500,000.00 $ 6,650,000.00 $ 1,110,000.00
e. $ (45,000.00) $ 45,000.00
$ 8,455,000.00 $ 6,650,000.00 $ 1,110,000.00 $ 75,000.00
f. $ 5,370,000.00
$ 13,825,000.00 $ 6,650,000.00 $ 1,110,000.00 $ 75,000.00
g. $ (900,000.00)
$ 12,925,000.00 $ 6,650,000.00 $ 1,110,000.00 $ 75,000.00
h. $ (240,000.00)
$ 12,685,000.00 $ 6,650,000.00 $ 1,110,000.00 $ 75,000.00
i. $ (288,000.00) $ 288,000.00
$ 12,397,000.00 $ 6,650,000.00 $ 1,110,000.00 $ 75,000.00 $ 288,000.00
j. $ 66,000.00
$ 12,397,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
k. $ (2,100,000.00)
$ 10,297,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
l. $ (150,000.00)
$ 10,147,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
m. $ (55,000.00)
$ 10,092,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
n. $ (120,000.00)
$ 9,972,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
o. $ (40,000.00)
$ 9,932,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
p. $ (600,000.00)
$ 9,332,000.00 $ 6,650,000.00 $ 1,176,000.00 $ 75,000.00 $ 288,000.00
q. $ (480,000.00)
$ 9,332,000.00 $ 6,650,000.00 $ 696,000.00 $ 75,000.00 $ 288,000.00
r. $ (37,000.00)
$ 9,332,000.00 $ 6,650,000.00 $ 696,000.00 $ 38,000.00 $ 288,000.00
s.
$ 9,332,000.00 $ 6,650,000.00 $ 696,000.00 $ 38,000.00 $ 288,000.00
t. $ (150,000.00)
$ 9,332,000.00 $ 6,650,000.00 $ 696,000.00 $ 38,000.00 $ 138,000.00
u.
$ 9,332,000.00 $ 6,650,000.00 $ 696,000.00 $ 38,000.00 $ 138,000.00
PREPAID TAXES TRUCK ACC. DEP = NOTES PAYABLE ACCOUNT PAYABLE

$ 6,000,000.00 $ 1,200,000.00 $ 600,000.00

$ 840,000.00
$ 1,440,000.00

$ 1,440,000.00

$ 1,440,000.00
$ (900,000.00)
$ 540,000.00
$ 240,000.00
$ 240,000.00 $ 540,000.00

$ 240,000.00 $ 540,000.00
$ 66,000.00
$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00

$ 240,000.00 $ 606,000.00
$ 270,000.00
$ 240,000.00 $ 270,000.00 $ 606,000.00
$ 240,000.00 $ 270,000.00 $ 606,000.00
$ (60,000.00)
$ 180,000.00 $ 270,000.00 $ 1,200,000.00 $ 606,000.00

$ 17,304,000.00
CAPITAL STOCK RETAINED EARNING RETAINED NOTION
$ 7,500,000.00
$ 6,050,000.00
$ 7,500,000.00
$ 6,300,000.00
$ 6,300,000.00

$ (2,100,000.00)
$ 7,500,000.00 $ 4,200,000.00
$ (150,000.00)
$ 7,500,000.00 $ 4,050,000.00
$ (55,000.00)
$ 7,500,000.00 $ 3,995,000.00
$ (120,000.00)
$ 7,500,000.00 $ 3,875,000.00
$ (40,000.00)
$ 7,500,000.00 $ 3,275,000.00
$ (600,000.00)
$ 7,500,000.00 $ 2,675,000.00
$ (480,000.00)
$ 7,500,000.00 $ 2,195,000.00
$ (37,000.00)
$ 7,500,000.00 $ 2,158,000.00
$ (270,000.00)
$ 7,500,000.00 $ 1,888,000.00
 $ (150,000.00)
$ 7,500,000.00 $ 1,738,000.00
$ (60,000.00)
$ 7,500,000.00 $ 6,050,000.00 $ 1,678,000.00

$ 17,034,000.00
a. Kas $ 7,500,000.00
Capital Stock $ 7,500,000.00

b.

c. Piutang dagang $ 6,300,000.00

Pendapatan Jasa $ 6,300,000.00

d. Perlengkapan truk $ 840,000.00

Hutang dagang $ 840,000.00

e. Perlengkapan Kantor $ 45,000.00

Kas $ 45,000.00

f. Kas $ 5,370,000.00
Piutang dagang $ 5,370,000.00

g. Hutang dagang $ 900,000.00

Kas $ 900,000.00

h. Pajak di bayar dimuka $ 240,000.00

kas $ 240,000.00

i. Asuransi dibayar dimuka $ 288,000.00

Kas $ 288,000.00

j. Perlengkapan truk $ 66,000.00

Hutang dagang $ 66,000.00

k. Beban upah $ 2,100,000.00

Kas $ 2,100,000.00

l. Beban sewa $ 150,000.00

Kas $ 150,000.00

m. Beban telepon, listrik dan air $ 55,000.00

Kas $ 55,000.00

n. Beban reparasi $ 150,000.00

Kas $ 150,000.00

o. Beban Rupa-rupa $ 40,000.00

 kas $ 40,000.00

p. Devidend $ 600,000.00
Kas $ 600,000.00

q. Beban perlengkapan truk $ 480,000.00

perlengkapan truk $ 480,000.00

r. beban perlengkapan kantor $ 37,000.00

Perlengkapan kantor $ 37,000.00

s. Beban penyusutan Truk $ 270,000.00

Akumulasi Penyusutan truk $ 270,000.00

t. Beban asuransi $ 150,000.00

Asuransi dibayar dimuka $ 150,000.00

u. Beban Pajak $ 60,000.00

Pajak dibayar dimuka $ 60,000.00
PALAWA SERVICE
INCOME STATEMENT
PERIODE DESEMBER 1998

Revenue