PT.

NIRWANA
CASH RECEIVE JOURNAL
BULAN DESEMBER 2011

EVIDENCE POS DEBIT KREDIT

DATE DESCRIPTION CASH IN VAT SALES ACCOUNT OTHERS
NUMBER REEF
BANK OUT DISCOUNT RECEIVEBLE ACCOUNT ACC.NO TOTAL
3 DES BKM 12-1 SURYA ELEKTRONIK 159,500,000 159,500,000
12 DES BKM 12-2 CAHAY ELEKTRONIK 322,850,000 322,850,000
13 DES KN 01 PENJUALAN TUNAI 378,400,000 VAT.OUT 2-1500 34,400,000
SALES 4-1100 344,000,000
14 DES BKM 12-3 CAHAY ELEKTRONIK 316,800,000 316,800,000
20 DES BKM 12-4 SENTRAL ELEKTRONIK 9,000,000 ALL.FOR.D.DEBT 1-1400 9,000,000
25 DES BKM12-5 SINAR ELEKTRONIK 178,200,000 178,200,000

1,364,750,000 977,350,000 387,400,000

REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1100 1,364,750,000 1-1300 977,350,000
2-1500 34,400,000
4-1100 344,000,000
1-1400 9,000,000

TOTAL 1,364,750,000 TOTAL 1,364,750,000

 PT.NIRWANA
PURCHASE JOURNAL
BULAN DESEMBER 2011

POS DEBIT KREDIT

DATE FAKTUR DESCRIPTION FREIGHT VAT MERCHANDISE ACCOUNT
REEF
PAID IN INVENTORY PAYABLE
10 DES F.05 PT.UTAMA JAYA 43,900,000 439,000,000 482,900,000
22 DES A.17 PT.NUSA INDAH 59,890,000 598,900,000 658,790,000
29 DES G.11 CV.ABADI JAYA 48,660,000 486,600,000 535,260,000

152,450,000 1,524,500,000 1,676,950,000

REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1910 152,450,000 2-1100 1,676,950,000
5-1100 1,524,500,000

TOTAL 1,676,950,000 TOTAL 1,676,950,000

 PT.NIRWANA
CASH OUT JOURNAL
BULAN DESEMBER 2011

EVIDENCE POS KREDIT

DATE DESCRIPTION ACCOUNT OTHERS PURCHASE VAT CASH IN
NUMBER REEF
RECEIVEBLE ACCOUNTS ACC.NO TOTAL DISCOUNT IN BANK
1 DES BKK12-1 KARYAWAN EXPENSE PAYABLE 2-1200 4,500,000 4,500,000
6 DES BKK12-2 PT.UTAMA JAYA 69,300,000 69,300,000
9 DES BKK12-3 PT.NUSA INDAH 251,900,000 251,900,000
15 DES BKK12-4 KAS NEGARA PPN PAYABLE 2-1400 3,500,000 3,500,000
17 DES BKK12-5 TN.BAHAR DIVIDEN PAYABLE 2-1500 2,500,000 2,500,000
18 DES BKK12-6 PT.UTAMA JAYA 411,400,000 411,400,000
23 DES BKK12-7 CV.ABADI JAYA 214,500,000 214,500,000
30 DES BKK12-8 BANK MEGA BANK MEGA LOAN 2-2100 10,000,000 10,100,000
INTEREST EXPENSE 9-1100 100,000
947,100,000 967,700,000

REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1300 947,100,000 1-1100 967,700,000
2-1200 4,500,000
2-1400 3,500,000
2-1500 2,500,000
2-1200 10,000,000
9-1100 100,000

TOTAL 967,700,000 TOTAL 967,700,000

 PT.NIRWANA
SALES JOURNAL
BULAN DESEMBER 2011

EVIDENCE POS DEBIT KREDIT

DATE DESCRIPTION ACCOUNT FREIGHT
NUMBER REEF SALES VAT OUT
RECEIVEBLE COLLECTED
6 DES F12-1 CAHAYA ELEKTRONIK 395,450,000 359,500,000 35,950,000
18 DES F12-2 SURYA ELEKTRONIK 246,400,000 224,000,000 22,400,000
27 DES F12-3 SINAR ELEKTRONIK 613,250,000 557,500,000 55,750,000

1,255,100,000 1,141,000,000 114,100,000

REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
1-1300 1,255,100,000 4-1100 1,141,000,000
2-1500 114,100,000

TOTAL 1,255,100,000 TOTAL 1,255,100,000

 PT.NIRWANA
MEMORIAL JOURNAL
BULAN DESEMBER 2011

AVIDENCE DEBIT KREDIT

DATE DESCRIPTION ACC.REEF
NUMBER Rp. Rp.
DES 6 F12-1 Cost Of Goods Sold 5-1100 332,000,000
Merchandise Inventory 1-1500 332,000,000
7 NK12-1 Sales Return 4-1200 66,000,000
PPN Outcome 2-1500 6,600,000
Account Receiveble 1-1300 72,600,000
Merchandise Inventory 1-1500 61,000,000
Cost Of Goods Sold 5-1100 61,000,000
NK-1 Account Payable 2-1100 71,500,000
Merchandise Inventory 1-1500 65,000,000
PPN Income 1-1910 6,500,000
Cost Of Goods Sold 5-1100 317,000,000
Merchandise Inventory 1-1500 317,000,000
Cost Of Goods Sold 5-1100 206,000,000
Merchandise Inventory 1-1500 206,000,000
Cost Of Goods Sold 5-1100 517,300,000
Merchandise Inventory 1-1500 517,300,000
TOTAL 1,577,400,000 1,577,400,000

REKAPITULASI
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
5-1100 1,372,300,000 1-1500 1,437,300,000
4-1200 66,000,000 1-1300 72,600,000
2-1100 71,500,000 1-1910 6,500,000
2-1500 6,600,000 5-1100 61,000,000
1-1500 61,000,000
TOTAL 1,577,400,000 TOTAL 1,577,400,000
 PT.NIRWANA
PETTY CASH
BULAN DESEMBER 2011

EVIDENCE DEBIT KREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACC.NO TOTAL PETTY CASH
2 DES V12-1 PERCETAKAN ANUGRAH ADVERTISING EXPENSE 6-1000 725,000 725,000
4 DES V12-2 PLN DAN PT.TELKOM TELP. & ELECTRICITY EXPENSE 6-1100 3,535,000 3,535,000
9 DES V12-3 TOKO INDOMEDO STORE SUPPLIES 1-1600 600,000 600,000
26 DES V12-4 DG.KULLE OTHER OPERATING EXPENSE 6-1800 300,000 300,000

5,160,000
 PT.NIRWANA
KARTU PERSEDIAAN

METHODE :FIFO NAME OF GOODS : TV P-268

CODE OF GOODS :268 TV

IN (PURCHASE) OUT (SALES) BALANCE

DATE DESCRIPTION REEF
UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL
30 NOV SALDO AWAL 22 19,000,000 418,000,000
6 DES PENJUALAN 9 19,000,000 171,000,000 13 19,000,000 247,000,000
7 DES RETUR PENJUALAN (2) 19,000,000 (38,000,000) 15 19,000,000 285,000,000
10 DES PEMBELIAN 11 19,000,000 209,000,000 15 19,000,000 285,000,000
11 19,000,000 209,000,000
11 DES RETUR PEMBELIAN (1) 19,000,000 (19,000,000) 15 19,000,000 285,000,000
10 19,000,000 190,000,000
13 DES PENJUALAN TUNAI 7 19,000,000 133,000,000 8 19,000,000 152,000,000
10 19,000,000 190,000,000
18 DES PENJUALAN 6 19,000,000 114,000,000 2 19,000,000 38,000,000
10 19,000,000 190,000,000
22 DES PEMBELIAN 13 19,300,000 250,900,000 2 19,000,000 38,000,000
10 19,000,000 190,000,000
13 19,300,000 250,900,000
27 DES PENJUALAN 2 19,000,000 38,000,000
10 19,000,000 190,000,000
3 19,300,000 57,900,000 10 19,300,000 193,000,000
29 DES PEMBELIAN 12 19,100,000 229,200,000 10 19,300,000 193,000,000
12 19,100,000 229,200,000

TOTAL 22 422,200,000
 PT.NIRWANA
KARTU PERSEDIAAN

METHODE :FIFO NAME OF GOODS : AC P-55

CODE OF GOODS :AC55P

IN (PURCHASE) OUT (SALES) BALANCE

DATE DESCRIPTION REEF
UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL UNIT PRICE/UNIT TOTAL
30 NOV SALDO AWAL 13 23,000,000 299,000,000
6 DES PENJUALAN 7 23,000,000 161,000,000 6 23,000,000 138,000,000
7 DES RETUR PENJUALAN (1) 23,000,000 (23,000,000) 7 23,000,000 161,000,000
10 DSE PEMBELIAN 10 23,000,000 230,000,000 7 23,000,000 161,000,000
10 23,000,000 230,000,000
11 DES RETUR PEMBELIAN (2) 23,000,000 (46,000,000) 7 23,000,000 161,000,000
8 23,000,000 184,000,000
13 DES PENJUALAN TUNAI 7 23,000,000 161,000,000
1 23,000,000 23,000,000 7 23,000,000 161,000,000
18 DES PENJUALAN 4 23,000,000 92,000,000 3 23,000,000 69,000,000
22 DES PEMBELIAN 15 23,200,000 348,000,000 3 23,000,000 69,000,000
15 23,200,000 348,000,000
27 DES PENJUALAN 3 23,000,000 69,000,000
7 23,200,000 162,400,000 8 23,200,000 185,600,000
29 DES PEMBELIAN 11 23,400,000 257,400,000 8 23,200,000 185,600,000
11 23,400,000 257,400,000

TOTAL 19 443,000,000
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

NAME : CASH IN BANK NUMBER : 1-1100 NAME : PREPA

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 41,520,000 31
31 DES Posting CRJ 1,364,750,000 1,406,270,000 31
31 DES Posting COJ 967,700,000 438,570,000
31 DES Posting ADJ 6,270,000 444,840,000

NAME :PETTY CASH NUMBER : 1-1200 NAME : EQUIP

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 9,800,000 30
31 DES Posting PC 5,160,000 4,640,000

NAME : ACCOUNT RECEIVEBLE NUMBER : 1-1300 NAME : EQUIP

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 795,300,000 30
31 DES Posting CRJ 977,350,000 182,050,000 31
31 DES Posting SJ 1,255,100,000 1,073,050,000
31 DES Posting MJ 72,600,000 1,000,450,000

NAME : ALLOWANCE FOR DOUBTFUL DEBT NUMBER : 1-1400 NAME : ACCO

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 11,800,000 30
31 DES Posting CRJ 9,000,000 20,800,000 31
31 DES Posting ADJ 29,222,500 50,022,500 31
31

NAME : MERCHANDISE I8NVENTORY NUMBER : 1-1500 NAME : EXPEN

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 717,000,000 30
31 DES Posting PJ 1,524,500,000 2,241,500,000 31
31 DES Posting MJ 61,000,000 2,302,500,000 31
31 DES Posting MJ 1,437,300,000 865,200,000 31
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

NAME : STORE SUPPLIES NUMBER : 1-1600 NAME : INCOM

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 9,800,000 31
31 DES Posting PC 600,000 10,400,000
31 DES Posting ADJ 6,650,000 3,750,000

NAME : PREPAID INSURANCE NUMBER : 1-1700 NAME : PPN P

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 15,300,000 30
31 DES Posting ADJ 1,250,000 14,050,000 31

NAME : PREPAID RENT NUMBER : 1-1800 NAME : DIVID

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 21,300,000 30
31 DES Posting ADJ 2,500,000 18,800,000

NAME : PREPAID TAX NUMBER : 1-1900 NAME : PPN O

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Saldo 15,000,000 31
31 DES Posting 15,000,000 - 31
31
31

NAME : PPN INCOME NUMBER : 1-1910 NAME : BANK

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
30 NOV Posting PJ 152,450,000 152,450,000 30
31 DES Posting MJ 6,500,000 145,950,000 31
31 DES Posting ADJ 145,950,000 -
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

NAME : PREPAID PPN NUMBER : 1-1920 NAME : CAPITAL ST

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
DES Posting ADJ 141,900,000 141,900,000 30
DES Posting ADJ 145,950,000 4,050,000

NAME : EQUIPMENT AT COST NUMBER : 1-2100 NAME :DIVIDEN

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 63,300,000 30

NAME : EQUIPMENT ACCUM DEP NUMBER : 1-2110 NAME : SALES

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 16,500,000 30
DES Posting ADJ 1,250,000 17,750,000 31
31

NAME : ACCOUNT PAYABLE NUMBER : 2-1100 NAME : SALES RETU

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 535,700,000 31
DES Posting COJ 947,100,000 411,400,000
DES Posting PJ 1,676,950,000 1,265,550,000
DES Posting MJ 71,500,000 1,194,050,000

NAME : EXPENSE PAYABLE NUMBER : 2-1200 NAME : COST OF GO

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 8,865,000 30
DES Posting COJ 4,500,000 4,365,000 31
DES Posting PC 3,535,000 830,000 31
DES Posting ADJ 6,000,000 6,830,000
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

NAME : INCOME TAX PAYABLE NUMBER : 2-1300 NAME : FREIGHT PA

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
DES Posting ADJ 65,353,750 65,353,750 30

NAME : PPN PAYABLE NUMBER : 2-1400 NAME : ADVERTISIN

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 3,500,000 30
DES Psting COJ 3,500,000 - 31

NAME : DIVIDEN PAYABLE NUMBER : 2-1500 NAME : TELP. & ELE

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 2,500,000 30
31

NAME : PPN OUTCOME NUMBER : 2-1600 NAME : STORE SUPP

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
DES Posting CRJ 34,400,000 34,400,000 30
DES Posting SJ 114,100,000 148,500,000 31
DES Posting MJ 6,600,000 141,900,000
DES Posting ADJ 141,900,000 -

NAME : BANK MEGA LOAN NUMBER : 2-2100 NAME : BAD DEBT E

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 490,000,000 30
DES Posting 10,000,000 480,000,000 31
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

ME : CAPITAL STOCK NUMBER : 3-1100 NAME : DEPRECIATI

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 420,250,000 30
31

ME :DIVIDEN NUMBER : 3-1200 NAME : INSURANCE

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 25,400,000 30
31

ME : SALES NUMBER : 4-1100 NAME : RENT EXPEN

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 753,800,000 30
DES Posting COJ 344,000,000 1,097,800,000 31
DES Posting SJ 1,141,000,000 2,238,800,000

ME : SALES RETURN NUMBER : 4-1200 NAME : WAGES & S

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
DES Posting MJ 66,000,000 66,000,000 30
31

ME : COST OF GOODS SOLD NUMBER : 5-1100 NAME : OTHER OPE

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 387,230,000 30
DES Posting MJ 1,372,300,000 1,759,530,000 31
DES Posting MJ 61,000,000 1,698,530,000
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

ME : FREIGHT PAID NUMBER : 5-1200 NAME : INTEREST R

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 8,800,000 30
31

ME : ADVERTISING EXPENSE NUMBER : 6-1000 NAME : INTEREST E

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 4,200,000 30
DES Posting PC 725,000 4,925,000 31

ME : TELP. & ELECTRICITY EXPENSE NUMBER : 6-1100 NAME : BANK SERV

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 8,700,000 30
DES Posting ADJ 2,500,000 11,200,000 31

ME : STORE SUPPLIES EXPENSE NUMBER : 6-1200 NAME : INCOME SU

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 4,750,000 31
DES Posting ADJ 6,650,000 11,400,000

ME : BAD DEBT EXPENSE NUMBER : 6-1300 NAME : PAJAK PENG

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT DATE
REEF DEBIT KREDIT
NOV Saldo 15,100,000 31
DES Posting ADJ 29,222,500 44,322,500
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

AME : DEPRECIATION EXPENSE NUMBER : 6-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 16,500,000
DES Posting ADJ 1,250,000 17,750,000

AME : INSURANCE EXPENSE NUMBER : 6-1500

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 14,300,000
DES Posting ADJ 1,250,000 15,550,000

AME : RENT EXPENSE NUMBER : 6-1600

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 23,300,000
DES Posting ADJ 2,500,000 25,800,000

AME : WAGES & SALARIES NUMBER : 6-1700

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 36,300,000
DES Posting ADJ 3,500,000 39,800,000

AME : OTHER OPERATING EXPENSE NUMBER : 6-1800

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 9,300,000
DES Posting PC 300,000 9,600,000
 PT.NIRWANA
GENERAL LEDGER
BULAN DESEMBER 2011

AME : INTEREST REVENUE NUMBER :7-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 6,985,000
DES Posting ADJ 6,500,000 13,485,000

AME : INTEREST EXPENSE NUMBER : 8-1100

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 1,100,000
DES Posting COJ 100,000 1,200,000

AME : BANK SERVICE CHARGE NUMBER : 8-1200

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
NOV Saldo 6,600,000
DES Posting ADJ 230,000 6,830,000

AME : INCOME SUMMARY NUMBER : 8-1300

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
DES Posting ADJ

AME : PAJAK PENGHASILAN NUMBER : 8-1400

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
DES Posting ADJ 80,353,750 80,353,750
 PT.NIRWANA
COSTUMER BOOK
BULAN DESEMBER 2011

NAME : SURYA ELEKTRONIK NUMBER : C001

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 159,500,000
3 DES Penerimaan 159,500,000 -
18 DES Penjualan 246,400,000 246,400,000

NAME : CAHAY ELEKTRONIK NUMBER : C002

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 316,800,000
6 DES Penjualan 395,450,000 712,250,000
7 DES Retur 72,600,000 639,650,000
12 DES Pelunasan 322,850,000 316,800,000
14 DES Pelunasan 316,800,000 -

NAME : SINAR ELEKTRONIK NUMBER : C003

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 178,200,000
25 DES Pelunasan 178,200,000 -
27 DES Penjualan 613,250,000 613,250,000

NAME : SENTRAL ELEKTRONIK NUMBER : C004

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 140,800,000
 PT.NIRWANA
SUPPLIER BOOK
BULAN DESEMBER 2011

NAME : PT.NUSA INDAH NUMBER : S001

POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 251,900,000
9 DES Pelunasan 251,900,000 -
22 DES Pembelian 658,790,000 658,790,000

NAME : NUMBER :
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 214,500,000
23 DES Pelunasan 214,500,000 -
29 DES Pembelian 535,260,000 535,260,000

NAME : NUMBER :
POS BALANCE
DATE DESCRIPTION DEBIT KREDIT
REEF DEBIT KREDIT
30 NOV Saldo 69,300,000
6 DES Pelunasan 69,300,000 -
10 DES Pembelian 482,900,000 482,900,000
11 DES Retur 71,500,000 411,400,000
18 DES Pelunasan 411,400,000 -
 PT.NIRWANA
DAFTAR SALDO ACCOUT RECEIVEBLE
BULAN DESEMBER 2011

NAME FAKTUR NO. DATE TERMIN BALANCE

SURYA ELEKTRONIK F 11/12 31-Dec-11 246,400,000

CAHAY ELEKTRONIK F 11/25 31-Dec-11 -
SINAR ELEKTRONIK F 11/10 31-Dec-11 613,250,000
SENTRAL ELEKTRONIK F 11/14 31-Dec-11 140,800,000

NAME FAKTUR NO. DATE TERMIN BALANCE

PT.NUSA INDAH C.15234 31-Dec-11 658,790,000

CV.ABADI JAYA F.1289 31-Dec-11 535,260,000
PT.UTAMA JAYA Fk.2011 31-Dec-11 -
 PT.NIRAWANA
TRIAL BALANCE
BULAN DESEMBER 2011

KODE NAMA AKUN DEBIT KREDIT

1-1100 CASH IN BANK 438,570,000
1-1200 PETTY CASH 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 20,800,000
1-1500 MERCHANDISE INVENTORY 865,200,000
1-1600 STORE SUPPLIES 10,400,000
1-1700 PREPAID INSURANCE 15,300,000
1-1800 PREPAID RENT 21,300,000
1-1900 PREPAID TAX 15,000,000
1-1910 PPN INCOME 145,950,000
1-1920 PREPAID PPN - -
1-2100 EQUIPMENT AT COST 63,300,000
1-2200 EQUIPMENT ACCUM DEP 16,500,000
2-1100 ACCOUNT PAYABLE 1,194,050,000
2-1200 EXPENSE PAYABLE 830,000
2-1300 INCOME TAX PAYABLE - -
2-1400 PPN PAYABLE - -
2-1500 DIVIDEN PAYABLE - -
2-1600 PPN OUTCOME 141,900,000
2-2100 BANK MEGA LOAN 480,000,000
3-1100 CAPITA STOCK 420,250,000
3-1200 DIVIDEN 25,400,000
4-1100 SALES 2,238,800,000
4-1200 SALES RETUTN 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000
5-1200 FREIGHT PAID 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000
6-1300 BAD DEBT EXPENSE 15,100,000
6-1400 DEPRECIATION EXPENSE 16,500,000
6-1500 INSURANCE EXPENSE 14,300,000
6-1600 RENT EXPENSE 23,300,000
6-1700 WAGES & SALARIES 36,300,000
6-1800 OTHER OPERATING EXPENSE 9,600,000
7-1100 INTEREST REVENUE 6,985,000
8-1100 INTEREST EXPENSE 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000
8-1300 INCOME SUMMARY - -
8-1400 PAJAK PENGHASILAN - -
4,520,115,000 4,520,115,000
 PT.NIRAWANA
ADJUSMENT JOURNAL
BULAN DESEMBER 2011

NO AKUN DEBIT KREDIT

CAS IN BANK 6,270,000
BANK SERVICE CHARGE 230,000
INTEREST REVENUE 6,500,000
STORE SUPPLIES EXPENSE 6,650,000
STORE SUPPLIES 6,650,000
RENT EXPENSE 2,500,000
PREPAID RENT 2,500,000
INSURANCE EXPENSE 1,250,000
PREPAID INSURANCE 1,250,000
BAD DEBT EXPENSE 29,222,500
ALLOWANCE FOR DOUBTFUL DEBT 29,222,500
DEPRECIATION EXPENSE 1,250,000
EQUIPMENT ACCUM DEP 1,250,000
WAGES & SALARIES 3,500,000
TELP. & ELECTRICITY EXPENSE 2,500,000
EXPENSE PAYABLE 6,000,000
PPN OUTCOME 141,900,000
PREPAID PPN 141,900,000
PREPAID PPN 145,950,000
PPN INCOME 145,950,000
INCOME TAX EXPENSE 80,353,750
PREPAID TAX 15,000,000
INCOME TAX PAYABLE 65,353,750

421,576,250 421,576,250
 PT.NIRAWANA
WORK SHEET
BULAN DESEMBER 2011
SEBELUM PAJAK
TRIAL BALANCE ADJUSMENT N.S.DISESUAIKAN L/R NERACA
ACC NO AKUN
D K D K D K D K D K
1-1100 CASH IN BANK 438,570,000 6,270,000 444,840,000 444,840,000
1-1200 PETTY CASH 4,640,000 4,640,000 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000 1,000,450,000 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 20,800,000 29,222,500 50,022,500 50,022,500
1-1500 MERCHANDISE INVENTORY 865,200,000 865,200,000 865,200,000
1-1600 STORE SUPPLIES 10,400,000 6,650,000 3,750,000 3,750,000
1-1700 PREPAID INSURANCE 15,300,000 1,250,000 14,050,000 14,050,000
1-1800 PREPAID RENT 21,300,000 2,500,000 18,800,000 18,800,000
1-1900 PREPAID TAX 15,000,000 15,000,000 15,000,000
1-1910 PPN INCOME 145,950,000 145,950,000 - - - -
1-1920 PREPAID PPN - - 145,950,000 141,900,000 4,050,000 4,050,000
1-2100 EQUIPMENT AT COST 63,300,000 63,300,000 63,300,000
1-2200 EQUIPMENT ACCUM DEP 16,500,000 1,250,000 17,750,000 17,750,000
2-1100 ACCOUNT PAYABLE 1,194,050,000 1,194,050,000 1,194,050,000
2-1200 EXPENSE PAYABLE 830,000 6,000,000 6,830,000 6,830,000
2-1300 INCOME TAX PAYABLE - - - - - - - - - -
2-1400 PPN PAYABLE - - - - - - - - - -
2-1500 DIVIDEN PAYABLE - - - - - - - - - -
2-1600 PPN OUTCOME 141,900,000 141,900,000 - - - -
2-2100 BANK MEGA LOAN 480,000,000 480,000,000 480,000,000
3-1100 CAPITA STOCK 420,250,000 420,250,000 420,250,000
3-1200 DIVIDEN 25,400,000 25,400,000 25,400,000
4-1100 SALES 2,238,800,000 2,238,800,000 2,238,800,000
4-1200 SALES RETUTN 66,000,000 66,000,000 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000 1,698,530,000 1,698,530,000
5-1200 FREIGHT PAID 8,800,000 8,800,000 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000 4,925,000 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000 2,500,000 11,200,000 11,200,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000 6,650,000 11,400,000 11,400,000
6-1300 BAD DEBT EXPENSE 15,100,000 29,222,500 44,322,500 44,322,500
6-1400 DEPRECIATION EXPENSE 16,500,000 1,250,000 17,750,000 17,750,000
6-1500 INSURANCE EXPENSE 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 RENT EXPENSE 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 WAGES & SALARIES 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 OTHER OPERATING EXPENSE 9,600,000 9,600,000 9,600,000
7-1100 INTEREST REVENUE 6,985,000 6,500,000 13,485,000 13,485,000
8-1100 INTEREST EXPENSE 1,200,000 1,200,000 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000 230,000 6,830,000 6,830,000
8-1300 INCOME SUMMARY - - - - - - - - - -
8-1400 PAJAK PENGHASILAN - - - - - - - - - -
4,520,115,000 4,520,115,000 341,222,500 341,222,500 4,421,187,500 4,421,187,500 1,961,707,500 2,252,285,000 2,459,480,000 2,168,902,500
290,577,500 - - 290,577,500
 2,252,285,000 2,252,285,000 2,459,480,000 2,459,480,000

PT.NIRAWANA
WORK SHEET
BULAN DESEMBER 2011
SESUDAH PAJAK
TRIAL BALANCE ADJUSMENT N.S.DISESUAIKAN L/R NERACA
ACC NO AKUN
D K D K D K D K D K
1-1100 CASH IN BANK 438,570,000 6,270,000 444,840,000 444,840,000
1-1200 PETTY CASH 4,640,000 4,640,000 4,640,000
1-1300 ACCOUT RECEIVEBLE 1,000,450,000 1,000,450,000 1,000,450,000
1-1400 ALLOWANCE FOR DOUBTFUL DEBT 20,800,000 29,222,500 50,022,500 50,022,500
1-1500 MERCHANDISE INVENTORY 865,200,000 865,200,000 865,200,000
1-1600 STORE SUPPLIES 10,400,000 6,650,000 3,750,000 3,750,000
1-1700 PREPAID INSURANCE 15,300,000 1,250,000 14,050,000 14,050,000
1-1800 PREPAID RENT 21,300,000 2,500,000 18,800,000 18,800,000
1-1900 PREPAID TAX 15,000,000 15,000,000 - - -
1-1910 PPN INCOME 145,950,000 145,950,000 - - - -
1-1920 PREPAID PPN - - 145,950,000 141,900,000 4,050,000 4,050,000
1-2100 EQUIPMENT AT COST 63,300,000 63,300,000 63,300,000
1-2200 EQUIPMENT ACCUM DEP 16,500,000 1,250,000 17,750,000 17,750,000
2-1100 ACCOUNT PAYABLE 1,194,050,000 1,194,050,000 1,194,050,000
2-1200 EXPENSE PAYABLE 830,000 6,000,000 6,830,000 6,830,000
2-1300 INCOME TAX PAYABLE - - 65,353,750 65,353,750 65,353,750
2-1400 PPN PAYABLE - - - - - - - - - -
2-1500 DIVIDEN PAYABLE - - - - - - - - - -
2-1600 PPN OUTCOME 141,900,000 141,900,000 - - - -
2-2100 BANK MEGA LOAN 480,000,000 480,000,000 480,000,000
3-1100 CAPITA STOCK 420,250,000 420,250,000 420,250,000
3-1200 DIVIDEN 25,400,000 25,400,000 25,400,000
4-1100 SALES 2,238,800,000 2,238,800,000 2,238,800,000
4-1200 SALES RETUTN 66,000,000 66,000,000 66,000,000
5-1100 COST OF GOODS SOLD 1,698,530,000 1,698,530,000 1,698,530,000
5-1200 FREIGHT PAID 8,800,000 8,800,000 8,800,000
6-1000 ADVERTISING EXPENSE 4,925,000 4,925,000 4,925,000
6-1100 TELP. & ELECTRICITY EXPENSE 8,700,000 2,500,000 11,200,000 11,200,000
6-1200 STORE SUPPLIES EXPENSE 4,750,000 6,650,000 11,400,000 11,400,000
6-1300 BAD DEBT EXPENSE 15,100,000 29,222,500 44,322,500 44,322,500
6-1400 DEPRECIATION EXPENSE 16,500,000 1,250,000 17,750,000 17,750,000
6-1500 INSURANCE EXPENSE 14,300,000 1,250,000 15,550,000 15,550,000
6-1600 RENT EXPENSE 23,300,000 2,500,000 25,800,000 25,800,000
6-1700 WAGES & SALARIES 36,300,000 3,500,000 39,800,000 39,800,000
6-1800 OTHER OPERATING EXPENSE 9,600,000 9,600,000 9,600,000
7-1100 INTEREST REVENUE 6,985,000 6,500,000 13,485,000 13,485,000
8-1100 INTEREST EXPENSE 1,200,000 1,200,000 1,200,000
8-1200 BANK SERVICE CHARGE 6,600,000 230,000 6,830,000 6,830,000
8-1300 INCOME SUMMARY - - - - - - - - - -
8-1400 PAJAK PENGHASILAN - - 80,353,750 80,353,750
4,520,115,000 4,520,115,000 421,576,250 421,576,250 4,406,187,500 4,486,541,250 2,042,061,250 2,252,285,000 2,444,480,000 2,234,256,250
210,223,750 - - 210,223,750
2,252,285,000 2,252,285,000 2,444,480,000 2,444,480,000
 PT.NIRWANA
LAPORAN LABA RUGI
BULAN DESEMBER 2011

METODE FIFO
PENDAPATAN :
SALES 2,238,800,000
SALES RETURN (66,000,000)
PENDAPATAN BERSIH 2,172,800,000

HPP :
COST OF GOODS SOLD 1,698,530,000
FREIGHT PAID 8,800,000
HPP BERSIH 1,707,330,000
LABA KOTOR 465,470,000
BEBAN OPERASIONAL :
ADVERTISING EXPENSE 4,925,000
TELP. & ELECTRICITY EXPENSE 11,200,000
STORE SUPPLIES EXPENSE 11,400,000
BAD DEBT EXPENSE 44,322,500
DEPRECIATION EXPENSE 17,750,000
INSURANCE EXPENSE 15,550,000
RENT EXPENSE 25,800,000
WAGES & SALARIES 39,800,000
OTHER OPERATING EXPENSE 9,600,000
TOTAL BEBAN 180,347,500
LABA BERSIH 285,122,500
PENDAPATAN & BEBAN NON OPERASIONAL :
INTEREST REVENUE 13,485,000
INTEREST EXPENSE (6,830,000)
BANK SERVICE CHARGE (1,200,000)
TOTAL 5,455,000
LABA SEBELUM PAJAK 290,577,500
PAJAK PENGHASILAN (80,353,750)

LABA SETELAH PAJAK 210,223,750

 PT.NIRAWANA
LAPORAN LABA DITAHAN
BULAN DESEMBER 2011

CAPITAL STOCK, 1 DES 2011 420,250,000

PENAMBAHAN :
LABA TAHUN BERJALAN 210,223,750

PENGURANGAN :
DIVIDEN (25,400,000)

CURRENT YEAR EARNINGS 184,823,750

LABA DITAHAN, 31 DES 2011 605,073,750