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Kantor Akuntan Publik "MBI & Rekan"
Klien : PT. Jaya Keramindo Periode : 31 Desember 2012 Area Working Trial Balance
Description Saldo Buku 31-12-2012 Reff KK Penyesuaian Debet
Aset Aset Lancar
Kas dan Setara Kas Kas
Kas Kecil - Rupiah 15,000,000 Kas Kecil - Dolar Singapura ( 12,996,550 PAJE 01 6,652,345
Jumlah Kas 27,996,550 Bank
Rupiah PT BANK MANDIRI (PERSERO 306,016,286 430,154,454
PAJE 03 11,140,249 PAJE 04 419,014,205
PT BANK CENTRAL ASIA TBK 49,724,852 376,957,450 PAJE 06 1,393,100 PAJE 07 375,564,350
PT BANK NEGARA INDONESIA 53,891,105 Dolar Amerika Serikat CITIBANK (US$ 3,534 PADA 32,919,210 PAJE 09 1,254,570 EURO EROPA
45,990,000 PAJE 02 6,377,280 JUMLAH BANK 488,541,453
DEPOSITO BERJANGKA PT BANK MANDIRI (PERSERO) 3,000,000,000 PAJE 16 953,500,000
JUMLAH DEPOSITO BERJANGKA 3,000,000,000 JUMLAH KAS DAN SETARA KAS 3,516,538,003 PIUTANG USAHA
PIHAK KETIGA PT REJEKI MAKMUR 908,643,602 PT JAYA AGUNG 784,360,464 PT SETIA JAYA 1,419,817,740 PT JAYA RAYA 1,722,936,021 PT SELAMAT SENTOSA 599,490,340 PT PERKASA KERAMINDO 125,079,188 PT GREAT INTERNATIONAL 1,466,097,750 PAJE 17 192,210,550 MARMER CO LTD. 1,098,125,000 PAJE 18 483,275,000
JUMLAH PIUTANG USAHA PIHAK 8,124,550,105
PT BANK RAKYAT INDONESIA (PERSERO) TBK. (EURO 4,088 PADA TAHUN 2012)
PIHAK YANG MEMPUNYAI HUBUNGAN PT AGUNG KERAMINDO 1,282,969,369 INTI KERAMINDO LTD. 1,425,214,000 PAJE 19 264,360,950
JUMLAH PIHAK YANG MEMPUN 2,708,183,369
JUMLAH PIUTANG USAHA 10,832,733,470
PENYISIHAN PIUTANG RAGU-RAGU (541,636,674)
PIUTANG USAHA BERSIH 10,291,096,800
PIUTANG DIVIDEN 711,000,000 PAJE 36 6,000,000 PAJE 34 105,000,000 PAJE 31 600,000,000
PIUTANG AFILIASI PAJE 38 9,200,000,000
PIUTANG LAIN-LAIN 2,957,849 PAJE 11 12,079,296
PERSEDIAAN BAHAN BAKU DAN BAHAN PEMBANTU
Pasir A 486,850,000 12,000,000 PAJE 24 12,000,000
Pasir B 421,875,000
Glass A 529,100,000
Glass B 738,000,000 40,320,000 PAJE 27 14,820,000 PAJE 21 25,500,000
Karton 45,000,000 PAJE 28 2,250,000
BARANG DALAM PROSES Keramik P 489,250,230 PAJE 23 31,850,000 Keramik B 399,197,440
BARANG JADI
Keramik Putih 744,000,000 PAJE 13 580,729,167 Keramik Bunga 594,500,000 312,810,242
PAJE 14 226,874,617 PAJE 15 85,935,625
TOTAL PERSEDIAAN 4,447,772,670
PAJAK DIBAYAR DIMUKA PPN PPh 21 170,000,000 PPh 22 46,350,157 PPh 25 1,573,813,110 FISKAL 20,000,000
JUMLAH PAJAK DIBAYAR DIMUKA 1,810,163,267
BIAYA DIBAYAR DIMUKA ASURANSI KENDARAAN DIBAYAR 1,655,682 ASURANSI MESIN DAN PERALAT 111,467,086 ASURANSI PERSEDIAAN DIBAYAR 13,343,318
JUMLAH BIAYA DIBAYAR DIMUKA 126,466,086
JUMLAH AKTIVA LANCAR 20,194,994,675 PIUTANG HUBUNGAN ISTIMEWA
LUKMAN BUDI 85,000,000 PT KARUNIA TELEGRI 150,000,000
TOTAL PIUTANG HUBUNGAN ISTIMEW 235,000,000 INVESTASI DALAM SAHAM
PT UTAMA SUMBER JAYA 1,000,000,000 2,937,500,000 PAJE 29 2,000,000,000 PAJE 30 937,500,000
PT JAYAKARTA RAYA 900,000,000 625,375,000 PAJE 32 150,375,000 PAJE 33 475,000,000
FRIGHT BAKER LTD 180,000,000 TOTAL INVESTASI DALAM SAHAM 2,080,000,000
SEWA GUNA USAHA - PENYUSUTAN 366,955,539 KESEJAHTERAAN KARYAWAN 45,932,458
TOTAL ASET PAJAK TANGGUHAN 412,887,997
ASET TETAP PEMILIKAN LANGSUNG
HARGA PEROLEHAN TANAH 3,455,665,000 BANGUNAN 13,563,617,337 MESIN DAN PERLENGKAPAN 44,586,834,522 PERALATAN DAN INVENTARI 566,498,689 KENDARAAN 551,893,909
JUMLAH HARGA PEROLEHAN 62,724,509,457
AKUMULASI PENYUSUTAN BANGUNAN 3,484,605,401 MESIN DAN PERLENGKAPAN 19,257,807,530 PAJE 38 10,328,291,480 PERALATAN DAN INVENTARI 307,083,330 KENDARAAN 154,467,710 PAJE 39 2,599,490
JUMLAH AKUMULASI PENYUSUT 23,203,963,971
NILAI BUKU TANAH 3,455,665,000 BANGUNAN 10,079,011,935 MESIN DAN PERLENGKAPAN 25,329,026,980 PERALATAN DAN INVENTARI 259,415,359 KENDARAAN 397,426,199
JUMLAH NILAI BUKU 39,520,545,473
ASET SEWA GUNA USAHA HARGA PEROLEHAN
KENDARAAN 120,429,600 JUMLAH HARGA PEROLEHAN 120,429,600
AKUMULASI PENYUSUTAN KENDARAAN 11,708,433
JUMLAH AKUMULASI PENYUSUT 11,708,433
NILAI BUKU KENDARAAN 108,721,167
JUMLAH NILAI BUKU 108,721,167
ASET DALAM PENYELESAIAN MESIN - PAJE 37 57,203,428,500
JUMLAH ASET DALAM PENYELESAIA -
JUMLAH ASET TETAP 39,629,266,640
ASET TIDAK LANCAR 42,357,154,640
JUMLAH ASET 62,552,149,310
KEWAJIBAN LANCAR HUTANG USAHA
PIHAK KETIGA PEMASOK LOKAL PT MEDCO INDOBAKTI 1,276,285,356 PAJE 22 437,500,000 PT SRI REJEKI 1,009,000,000 PT SUBAKTI MAKMUR 600,920,400
PT TAMBANG INDOPERDANA 455,896,747 PT BUMI SENJAYA 464,040,744 TOTAL PEMASOK LOKAL 3,806,143,247
PEMASOK LUAR NEGERI CARBITE ORIENTAL 502,562,500
536,250,000 GOLDEN PERSING LTD. 515,000,000 TOTAL PEMASOK LUAR NEGE 1,553,812,500
TOTAL HUTANG USAHA PIHAK K 5,359,955,747
PIHAK YANG MEMPUNYAI HUBUNGAN
JUMLAH 5,359,955,747
HUTANG LAIN-LAIN PEMBELIAN AKTIVA TETAP PEMASANGAN AKTIVA TETAP DIVIDEN - KONTRAKTOR 59,838,480
JUMLAH HUTANG LAIN-LAIN 59,838,480
BIAYA MASIH HARUS DIBAYAR ASURANSI 14,213,000 TELEPON & TELEX 3,590,332 JASA PROFESIONAL 28,650,000 KESEJAHTERAAN KARYAWAN 379,480,626 BUNGA -
JUMLAH BIAYA MASIH HARUS DIBA 425,933,958
HUTANG PAJAK PPN KELUARAN 143,344,426 PPH Ps 21 56,700,000 PPH Ps 23 1,743,750 PPH Ps 25 157,381,311 PPH Ps 29 -
JUMLAH HUTANG PAJAK 359,169,487
HUTANG JANGKA PANJANG - JT 1 TAHUN HUTANG SEWA GUNA USAHA
PT FIRMA FINANCINDO - JUMLAH HUTANG JANGKA PANJANG -
JUMLAH KEWAJIBAN LANCAR 6,204,897,672
KEWAJIBAN TIDAK LANCAR
KEWAJIBAN PAJAK TANGGUHAN
PENYUSUTAN AKTIVA TETAP - KESEJAHTERAAN KARYAWAN - SEWA GUNA USAHA -
TOTAL KEWAJIBAN PAJAK TANGGU -
KEWAJIBAN JANGKA PANJANG SETELAH BAGIAN YANG JT 1 TAHUN HUTANG SEWA GUNA USAHA
PT FIRMA FINANCINDO 85,304,300 71,883,051 PAJE 41 24,039,900 PAJE 43 47,843,151
HUTANG HUBUNGAN ISTIMEWA PT CITRA PERSADA KERAMI 1,000,000,000 PT KILAU CITRA 119,580,000
PAJE 35 119,580,000
JUMLAH HUTANG HUBUNGAN I 1,000,000,000
JUMLAH KEWAJIBAN TIDAK LANCAR 1,085,304,300
EKUITAS MODAL SAHAM
PT CITRA PERSADA KERAMINDO 62,450,000,000 PAJE 46 5,000,000,000 PT DINAMIK KREASI JAYA 50,000,000
JUMLAH MODAL SAHAM 62,500,000,000
SALDO LABA (DEFISIT) LABA (RUGI) DITAHUN AWAL 1,597,183,875 LABA (RUGI) DITAHUN BERJALAN (8,835,236,529) 500,000,000
TOTAL SALDO LABA (7,238,052,654)
JUMLAH EKUITAS 55,261,947,346
JUMLAH KEWAJIBAN DAN EKUITAS 62,552,149,318
PENJUALAN PENJUALAN 30,873,588,534 969,124,540
PAJE 13 696,875,000 PAJE 14 272,249,540
POTONGAN PENJUALAN (115,775,957) PAJE 15 103,122,750 RETUR PENJUALAN (26,242,550)
JUMLAH PENJUALAN 30,731,570,027
BEBAN POKOK PENJUALAN BEBAN BAHAN BAKU 12,678,136,958 10,265,000
PAJE 25 2,125,000 PAJE 26 8,140,000
BEBAN TENAGA KERJA LANGSUNG 1,670,090,930
BEBAN PRODUKSI TAK LANGSUNG PENYUSUTAN ASET TETAP 12,906,678,214
BAHAN PEMBANTU & PENGEMAS 807,962,847 PERBAIKAN DAN PEMELIHARAAN 120,955,000 GAJI DAN TUNJANGAN KARYAWA 1,442,718,523 GAS, LISTRIK DAN AIR 2,121,700,485 ASURANSI 191,249,917
JUMLAH BEBAN PRODUKSI TAK LA 17,591,264,986 JUMLAH BEBAN PRODUKSI 31,939,492,874
PERSEDIAAN BARANG DALAM P 1,027,722,823 PERSEDIAAN BARANG DALAM PE (888,447,670)
JUMLAH BEBAN POKOK PRODUKSI 32,078,768,027
PERSEDIAAN BARANG JADI - AWA 1,541,584,234
PERSEDIAAN BARANG JADI - AKH (1,338,500,000)
JUMLAH BEBAN POKOK PENJUALAN 32,281,852,261
LABA (RUGI) KOTOR (1,550,282,234)
BEBAN USAHA BEBAN PENJUALAN
PENGANGKUTAN 2,394,646,127 PROMOSI 1,616,972,200 LAIN-LAIN 200,114,181 PAJE 20 12,000,000
JUMLAH BEBAN PENJUALAN 4,211,732,508
BEBAN UMUM DAN ADMINISTRASI
GAJI DAN TUNJANGAN KARYAWA 2,033,725,742 PENYUSUTAN 362,942,497 PAJE 40 1,500,000 PERBAIKAN DAN PEMELIHARAAN 180,144,333 ASURANSI KENDARAAN 8,769,648 PERJALANAN DINAS 214,811,824 PERJAMUAN 59,698,260 KONSULTAN, TENAGA AHLI, JASA 251,851,358 DENDA PAJAK 5,292,300 LAIN-LAIN 54,982,813 PAJE 44 17,687,100
BEBAN UMUM & ADMINISTRASI 3,172,218,775 JUMLAH BEBAN USAHA 7,383,951,283 LABA (RUGI) USAHA (8,934,233,517)
PENDAPATAN (BEBAN) LAIN-LAIN PENDAPATAN LAIN-LAIN
PENDAPATAN JASA GIRO 34,086,690 PENDAPATAN BUNGA DEPOSITO 61,875,000
PENDAPATAN DIVIDEN LABA (RUGI) SELISIH KURS 66,513,688 299,485,550
PAJE 13 291,500,000 PAJE 15 7,985,550
LABA (RUGI) PENJUALAN AKTIVA TETAP
PENDAPATAN DARI INVESTASI
BAGIAN LABA (RUGI) PERUSAHAAN PAJE 12 155,920,400 162,475,378
BEBAN LAIN-LAIN BEBAN BUNGA - SGU PAJE 42 10,200,939 BEBAN KERUGIAN ATAS PENCURIAN
BEBAN BANK 6,586,239 BEBAN PENYISIHAN PIUTANG R - LAIN-LAIN 56,892,151 PAJE 08 1,000,000 BIAYA ADMINISTRASI BANK 700,000
PAJE 10 200,000 PAJE 05 500,000
JJUMLAH PENDAPATAN LAIN-LAIN
JUMLAH BEBAN LAIN-LAIN 63,478,390 JUMLAH PENDAPATAN (BEBAN ) LAIN-L 98,996,988 LABA SEBELUM PAJAK (8,835,236,529) TAKSIRAN PAJAK PENGHASILAN
TAHUN BERJALAN TANGGUHAN
PENYUSUTAN AKTIVA TETAP KESEJAHTERAAN KARYAWAN SEWA GUNA USAHA
JUMLAH TAKSIRAN PAJAK TANGGUH -
JUMLAH TAKSIRAN PAJAK PENGHASILA -
LABA (RUGI) BERSIH (8,835,236,529) 99,342,100,391 (16,199,246,981)
(1,862,129,362)
Penyesuaian Reff KK Saldo Audit 31-12-2012 Saldo Audit 31-12-2011 Credit
15,000,000 24,637,320 19,648,895 - 34,648,895 24,637,320
500,000 735,670,740 161,055,578 500,000 PAJE 05
1,200,000 425,482,302 8,997,456 1,000,000 PAJE 08 200,000 PAJE 10
53,891,105 4,903,810
34,173,780 12,012,589
52,367,280 15,869,752 1,301,585,207 202,839,185
3,953,500,000 - 3,953,500,000 - 5,289,734,102 227,476,505
155,920,400 PAJE 12 752,723,202 8,196,600,684 419,014,205 PAJE 04 365,346,259 375,564,350 PAJE 07 1,044,253,390 272,249,540 PAJE 14 1,450,686,481
599,490,340 125,079,188
111,108,300 PAJE 15 1,547,200,000 988,375,000 PAJE 13 593,025,000
6,477,803,860 8,196,600,684
2,998,866,895 1,689,574,950
1,689,574,950 2,998,866,895
8,167,378,810 11,195,467,579
(541,636,674) (599,773,379)
7,625,742,136 10,595,694,200
711,000,000
9,200,000,000
15,037,145 4,252,896
206,850,000 292,000,000 563,150,000 175,000,000 PAJE 22 31,850,000 PAJE 23
264,625,000 157,250,000 487,875,000 2,125,000 PAJE 25 262,500,000 PAJE 22
8,140,000 PAJE 26 520,960,000 612,532,000
778,320,000 755,750,060
47,250,000 50,000,000
521,100,230 566,139,435 399,197,440 461,583,388
12,000,000 PAJE 20 1,312,729,167 855,000,000 907,310,242 686,584,234
4,936,117,079 5,038,614,117
0170000000 -
46350157 - 1573813110 -
20000000 - 1,810,163,267 -
1,655,682 1,096,206 111,467,086 81,172,689 13,343,318 10,077,228 126,466,086 92,346,123
29,714,259,815 15,958,383,841
85,000,000 - 150,000,000 100,000,000 235,000,000 100,000,000
600,000,000 3,337,500,000 1,000,000,000 600,000,000 PAJE 31
105,000,000 1,420,375,000 900,000,000 105,000,000 PAJE 34
119,580,000 PAJE 35 60,420,000 180,000,000 4,818,295,000 2,080,000,000
- 366,955,539 366,955,539 45,932,458 45,932,458
412,887,997 412,887,997
3,455,665,000 3,455,665,000 13,563,617,337 13,563,617,337 44,586,834,522 54,115,126,002 566,498,689 566,498,689 551,893,909 365,402,000
62,724,509,457 72,066,309,028
3,484,605,401 2,806,424,534 8,929,516,050 6,834,190,450
1,500,000 PAJE 40 308,583,330 237,770,994 151,868,220 67,665,722 12,874,573,001 9,946,051,700
3,455,665,000 3,455,665,000 10,079,011,936 10,757,192,803 35,657,318,472 47,280,935,552 257,915,359 328,727,695 400,025,689 297,736,278 49,849,936,456 62,120,257,328
6,352,800 PAJE 41 114,076,800 - 114,076,800 -
11,708,433 - 11,708,433 -
102,368,367 - 102,368,367 -
57,203,428,500 - 57,203,428,500 -
107,155,733,323 62,120,257,328
112,621,916,320 64,713,145,325
142,336,176,135 80,671,529,166
838,785,356 2,164,601,318 1,009,000,000 2,920,705,330 600,920,400 648,335,595
455,896,747 439,932,908 464,040,744 423,433,881 3,368,643,247 6,497,009,032
502,562,500 403,750,000 536,250,000 538,475,000 515,000,000 451,687,500 1,553,812,500 1,393,912,500 4,922,455,747 7,890,921,532
4,922,455,747 7,890,921,532
425,000,000 PAJE 45 425,000,000 57,203,428,500 PAJE 37 57,263,266,980 44,451,109
57,688,266,980 44,451,109
14,213,000 17,045,987 3,590,332 3,987,239 28,650,000 23,875,000 379,480,626 153,108,194 - - 425,933,958 198,016,420
143,344,426 456,244,383 56,700,000 105,649,500
75,000,000 PAJE 45 76,743,750 842,039 157,381,311 82,452,361 - 295,767,947 434,169,487 940,956,230
47,843,151 PAJE 43 47,843,151 - -
63,518,669,323 9,074,345,291
- - - -
27,888,039 41,309,288 - 10,200,939 PAJE 42 17,687,100 PAJE 44
1,000,000,000 7,500,000,000 7,625,375,000 7,505,795,000 150,375,000 PAJE 32 475,000,000 PAJE 33 2,000,000,000 PAJE 29 5,000,000,000 PAJE 46
8,505,795,000 7,500,000,000
8,547,104,288 7,500,000,000
57,450,000,000 62,450,000,000 50,000,000 50,000,000 57,500,000,000 62,500,000,000
1,597,183,875 - 13,035,348,011 1,597,183,875
14,632,531,886 1,597,183,875
72,132,531,886 64,097,183,875
144,198,305,497 80,671,529,166
10,328,291,480 40,232,755,474 19,831,444,130 10,328,291,480 PAJE 38
(218,898,707) (297,471,662) (26,242,550) (190,381,864)
39,987,614,217 19,343,590,604
29,070,000 12,659,331,958 7,364,031,260 12,000,000 PAJE 24 14,820,000 PAJE 27 2,250,000 PAJE 28
1,670,090,930 916,703,472
9,037,255,044 PAJE 38 3,869,423,170 3,865,256,503
- 807,962,847 466,272,285 120,955,000 44,485,250 1,442,718,523 891,815,766 2,121,700,485 1,000,557,485 191,249,917 114,406,708 8,554,009,942 6,382,793,997
22,883,432,830 14,663,528,729
1,027,722,823 - 25,500,000 PAJE 21 (913,947,670) (1,027,722,823)
22,997,207,983 13,635,805,906
1,541,584,234 -
893,539,409 (2,232,039,409) (1,541,584,234) 580,729,167 PAJE 13 226,874,617 PAJE 14 85,935,625 PAJE 15
22,306,752,808 12,094,221,672
17,680,861,409 7,249,368,932
2,394,646,127 1,057,705,297 1,616,972,200 520,162,500 212,114,181 51,951,500 4,223,732,508 1,629,819,297
2,033,725,742 1,128,253,560 2,599,490 PAJE 39 361,843,007 321,415,743
180,144,333 81,144,333 8,769,648 5,103,715 214,811,824 323,977,500 59,698,260 21,118,074 251,851,358 450,010,000 5,292,300 11,219,800
17,687,100 PAJE 41 54,982,813 11,263,375
3,171,119,285 2,353,506,100 7,394,851,793 3,983,325,397 10,286,009,616 3,266,043,535
34,086,690 23,427,124 30,612,645 92,487,645 27,365,489 12,079,296 PAJE 11 9,180,000 1,393,100 PAJE 06 (202,180,852) 11,140,249 PAJE 03 6,000,000 PAJE 36 - 1,907,630,695 1,674,658,833 6,652,345 PAJE 01 1,254,570 PAJE 09 6,377,280 PAJE 02 953,500,000 PAJE 16 192,210,550 PAJE 17 483,275,000 PAJE 18 264,360,950 PAJE 19
162,744,956 PAJE 38 162,744,956
1,016,660,000 1,016,660,000 39,580,000 PAJE 35 937,500,000 PAJE 30 39,580,000 PAJE 35
155,920,400 2,824,717,724 (142,208,239)
10,200,939
6,586,239 (5,056,965) (599,773,379)
57,892,151 (17,111,727) 700,000
75,379,329 (621,942,071) 2,749,338,395 (764,150,310) 13,035,348,011 2,501,893,225
1,317,597,347
(366,955,539) (45,932,458)
(412,887,997)
904,709,350
13,035,348,011 1,597,183,875 115,541,347,372
No. Reff KK Keterangan/Nama Akun Debit 1 A-4 (PAJE 01) Cash and Cash Equivalents - Petty Cash S$ 6,652,345
Laba rugi selisih kurs 2 A-4 (PAJE 09) Cash in Bank - Citibank 1.254.570
Laba rugi selisih kurs 3 A-4 (PAJE 02) Cash in Bank - BRI 6,377,280
Laba rugi selisih kurs 4 A-4 (PAJE 16) Deposito Berjangka - Bank Mandiri 953,500,000
Laba rugi selisih kurs 5 A-3 (PAJE 11) Interest Receivable - Other 12,079,296
Interest Income 6 A-2.1.2 (PAJE 06) Cash in Bank - Bank BCA 1,393,100
Interest Income 7 A-2.1.2 (PAJE 07) Cash in Bank - Bank BCA 375,564,350
Accounts Receivable - PT Setia Jaya 8 A-2.1.2 (PAJE 08) Utilities Expense 1,000,000
Cash in Bank - Bank BCA 9 A-2.1.2 (PAJE 10) Biaya Administrasi - Bank BCA 200,000
Cash in Bank - Bank BCA ### A-2.1.1 (PAJE 03) Cash in Bank - Bank Mandiri 11,140,249
Interest Income ### A-2.1.1 (PAJE 04) Cash in Bank - Bank Mandiri 419,014,205
Accounts Receivable - PT Jaya Agung ### A-2.1.1 (PAJE 05) Biaya Administrasi - Bank Mandiri 500,000
Cash in Bank - Bank Mandiri ### B-6 (PAJE 17) Accounts Receivable - PT Great International (Invo 154,228,800
Accounts Receivable - PT Great International (Invo 37,981,750 Laba rugi selisih kurs
### B-6 (PAJE 18) Accounts Receivable - Marmer Co. LTD (Invoice 29 191,775,000 Accounts Receivable - Marmer Co. LTD (Invoice 29. 291,500,000 Laba rugi selisih kurs
### B-6 (PAJE 19) Accounts Receivable - PT Inti Keramindo (Invoice 103,695,000 Accounts Receivable - PT Inti Keramindo (Invoice 1 160,665,950 Laba rugi selisih kurs
### B-3.1 (PAJE 12) Beban Kerugian 155,920,400 Accounts Receivable - PT Rejeki
### B-3.1 (PAJE 13) Sales 696,875,000 Laba rugi selisih kurs 291,500,000 Accounts Receivable - PT Marmer Co. LTD Inventory 580,729,167 Cost of Goods Sold
### B-3.1 (PAJE 14) Sales 272,249,540 Accounts Receivable - PT Jaya Raya Inventory 226,874,617 Cost of Goods Sold
### B-3.1 (PAJE 15) Sales returns & allowances 103,122,750 Laba rugi selisih kurs 7,985,550 Accounts Receivable PT. Great International
Inventory 85,935,625 Cost of Goods Sold
### C-4 (PAJE 24) Inventory - Raw Materials (Pasir A) 12,000,000 Cost of Goods Sold
### C-4 (PAJE 25) Cost of Goods Sold 2,125,000 Inventory - Raw Materials (Pasir B)
### C-4 (PAJE 26) Cost of Goods Sold 8,140,000 Inventory - Raw Materials (Glass A)
### C-4 (PAJE 27) Inventory - Raw Materials (Glass B) 14,820,000 Cost of Goods Sold
### C-4 (PAJE 28) Inventory - Raw Materials (Karton) 2,250,000 Cost of Goods Sold
### C-2.1 2/2 (PAJE 20) Beban kerugian atas pencurian 12,000,000 Inventory - Keramik Putih
### C-2.1 2/2 (PAJE 21) Inventroy - Raw Materials (Glass B) 25,500,000 Inventory - WIP
### C-2.1 2/2 (PAJE 22) Accounts Payable 437,500,000 Inventory - Raw Materials (Pasir A) Inventory - Raw Materials (Pasir B)
### C-2.1 2/2 (PAJE 23) Inventory - WIP 31,850,000 Inventory - Raw Materials (Pasir A)
### D-4 (PAJE 35) Hutang Hubungan Istimewa - PT Kilau Citra 119,580,000 Gain on sale of investment Investment in stock - PT Freight Mining LTD
### D-4 (PAJE 36) Dividend Receivable 6,000,000 Dividend Income
### D-3 (PAJE 32) Investment in stock - PT Jayakata Raya 150,375,000 Hutang Hubungan Istimewa - PT Kilau Citra
### D-3 (PAJE 33) Investment in stock - PT Jayakata Raya 475,000,000 Income from investment
### D-3 (PAJE 34) Dividend Receivable 105,000,000 Investment in stock - PT Jayakata Raya
### D-2 (PAJE 29) Investment in stock - PT Utama Sumber Jaya 2,000,000,000 Hutang Hubungan Istimewa - PT Kilau Citra
### D-2 (PAJE 30) Investment in stock - PT Utama Sumber Jaya 937,500,000 Income from investment
### D-2 (PAJE 31) Dividend Receivable 600,000,000 Investment in stock - PT Utama Sumber Jaya
### E-3.b (PAJE 40) Depreciation Expense 1,500,000 Accumulated Depreciation - Pompa Elektrik
### E-3.a (PAJE 39) Accumulated Depreciation - Travet Fuljar 2,599,490 Depreciation Expense
### E-2 (PAJE 37) Aset dalam pengerjaan - Spray Glazing 57,203,428,500 Cash/Accounts Payable
### E-2 (PAJE 38) Accumulated Depreciation - Bearing 10,328,291,480 Accounts Receivable - Afiliasi 9,200,000,000 Depreciation Expense Sales
Gain on sale of bearing ### F-3.b (PAJE 41) Hutang SGU jangka panjang 24,039,900
Aset tetap leasing - Mobil Selling General Administrative Expense
### F-3.b (PAJE 42) Interest Expense 10,200,939 Hutang SGU jangka panjang
### F-3.b (PAJE 43) Hutang SGU jangka panjang 47,843,151 Hutang SGU jangka pendek
### F-3.b (PAJE 44) Uang muka 17,687,100 Hutang SGU jangka panjang
### G-2.1 (PAJE 45) Dividend / Retained Earnings 500,000,000 Hutang Dividend Hutang Pajak
### G-1-2 (PAJE 46) Treasury Stock - PT Citra 5,000,000,000 Hutang Hubungan Istimewa - PT Kilau Citra
Kredit
6,652,345
1.254.570
6,377,280
953,500,000
12,079,296
1,393,100
375,564,350
1,000,000
200,000
11,140,249
419,014,205
500,000
192,210,550
483,275,000
264,360,950
155,920,400
988,375,000
580,729,167
272,249,540
226,874,617
111,108,300
85,935,625
12,000,000
2,125,000
8,140,000
14,820,000
2,250,000
12,000,000
25,500,000
175,000,000 262,500,000
31,850,000
39,580,000 80,000,000
6,000,000
150,375,000
475,000,000
105,000,000
2,000,000,000
937,500,000
600,000,000
1,500,000
2,599,490
57,203,428,500
9,037,255,044 10,328,291,480