PT.

TIGA CAHAYA PUTRA

November 30, 2009 December 31, 2008
NO. ACCOUNT
DEBET CREDIT DEBET CREDIT

1-1100 Petty Cash 5,000,000.00 - 5,000,000.00 -

1-1101 Cash In Bank 93,711,471.25 - 369,276,708.14 -
1-1102 Marketable Securities 53,040,000.00 - 44,242,500.00 -
1-1103 Accounts Receivable 161,150,000.00 - 136,977,500.00 -
1-1104 Allowance for Uncollectible Accounts - 6,848,875.00 - 6,848,875.00
1-1105 Employee Receivable 500,000.00 - 425,000.00 -
1-1106 Other Receivable - - 500,000.00 -
1-1107 Merchandise Inventory 191,650,000.00 - 162,902,500.00 -
1-1108 Office Supplies 28,700,000.00 - 24,395,000.00 -
1-1109 Value Added Tax - In (VAT-In) 6,446,000.00 - 5,479,100.00 -
1-1110 Prepaid Income Tax 42,790,000.00 - 44,000,000.00 -
1-1111 Prepaid Rent 90,000,000.00 - - -
1-2100 Land 200,000,000.00 - 200,000,000.00 -
1-2101 Vehicles 135,000,000.00 - 135,000,000.00 -
1-2102 Accumulated Depreciation - Vehicles - 63,281,250.00 - 63,281,250.00

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 PT. TIGA CAHAYA PUTRA
November 30, 2009 December 31, 2008
NO. ACCOUNT
DEBET CREDIT DEBET CREDIT

1-2103 Equipment 817,000,000.00 - 817,000,000.00 -

1-2104 Accumulated Depreciation - Equipment - 531,625,000.00 - 531,625,000.00
1-3100 Building in Process 758,000,000.00 - 265,300,000.00 -
2-1100 Accounts Payable - 73,000,000.00 - 62,050,000.00
2-1101 Insurance Liability - 2,836,240.00 - 2,589,550.00
2-1102 Wages & Salaries Payable - - - 21,500,000.00
2-1103 Electricity, Telephone & Water Payable - - - 747,000.00
2-1104 Value Added Tax - Out (VAT - Out) - 21,115,000.00 - 17,947,750.00
2-1105 Income Tax Payable - - - 16,560,000.00
2-1106 Dividend Payable - - - 22,500,000.00
2-1107 Other Current Liabilities - - 112,500.00
2-2100 Bank Loan - 300,506,888.76 - 309,431,101.86
3-1000 Common Stock - 125,000,000.00 - 125,000,000.00
3-1001 Retained Earnings - 1,030,305,281.28 - 1,030,305,281.28
3-1002 Dividend - -
3-1003 Income Summary - -
4-1000 Sales - 1,418,120,000.00
4-1001 Sales Discounts 21,271,800.00 -
4-1002 Sales Returns 32,616,760.00 -
5-1000 Cost of Good Sold 709,060,000.00 -
6-1100 Wages & Salaries Expense 50,000,000.00 -
6-1101 Uncollectible Accounts - -

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 PT. TIGA CAHAYA PUTRA
November 30, 2009 December 31, 2008
NO. ACCOUNT
DEBET CREDIT DEBET CREDIT

6-1102 Depreciation Expense - Vehicles - -

6-1103 Advertising Expense 1,375,000.00 -
6-1104 Rent Expense - -
6-2100 Wages & Salaries Expense 165,000,000.00 -
6-2101 Electricity, Water & Telephone Expense 7,470,000.00 -
6-2102 Maintenance Expense 1,221,000.00 -
6-2103 News Paper & Tabloids Expense 858,000.00 -
6-2104 Income Tax Expense - -
6-2105 Depreciation Expense - Equipment - -
6-2106 Supplies Expense - -
6-2107 Other General & Administrative Expense 325,000.00 -
8-1000 Interest Revenue - 3,652,000.00
8-1001 Dividend Revenue - 6,600,000.00
8-1002 Gain on Sales of Marketable Securities - 27,800,000.00
8-1003 Other Income - 354,000.00
9-1000 Bank Charges 165,000.00 -
9-1001 Interest Expense 36,940,503.79
9-1002 Loss on Sales of Marketable Securities 1,500,000.00 -
9-1003 Other Expense 254,000.00 -

3,611,044,535.04 3,611,044,535.04 2,210,498,308.14 2,210,498,308.14

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1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2009.

2 Marketable Securities
Merupakan investasi jangka pendek berupa saham preferen 14% PT. Rajawali dengan nilai nominal Har
Rp 50,000.00 per lembar. Pembelian dilakukan pada tanggal 1 Agustus 2009 sebanyak 1000 lembar Pro
dengan kurs 104. Provisi dan meterai sebesar 2%. Dividen dibayarkan setiap akhir tahun. Har

3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2009, dengan rincian sebagai berikut:
a. PT. METEOR ABADI Rp 77,000,000.00 Tanggal 23 Nopember 2009, Termin 2/10 n/30
b. CV. AGUNG SAKTI Rp 49,500,000.00 Tanggal 26 Nopember 2009, Termin 2/10 n/30
c. IVAN CELLULAR Rp 34,650,000.00 Tanggal 30 Nopember 2009, Termin 2/10 n/30
Total Rp 161,150,000.00

4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2009, dengan
rincian sebagai berikut:
a. Totok Suwito Rp 150,000.00
b. Agung Putra Rp 350,000.00
Total Rp 500,000.00

5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2009, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga Harga Jual/ Unit
a C-5000 45 Rp 1,370,000.00 Rp 61,650,000.00 Rp 1,712,500.00
b G-2100 36 Rp 2,100,000.00 Rp 75,600,000.00 Rp 2,625,000.00
c H-1100 17 Rp 3,200,000.00 Rp 54,400,000.00 Rp 4,000,000.00
Total Rp 191,650,000.00

6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2009.

7 Prepaid Income Tax

Merupakan Uang Muka PPh dengan rincian sebagai berikut:
a Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2009 Rp 41,800,000.00
b Uang Muka PPh Pasal 23 atas pendapatan dividen Rp 990,000.00
Total Rp 42,790,000.00

8 Prepaid Rent
Merupakan saldo sewa bangunan yang dibayar pada tanggal 1 Januari 2009 untuk 12 bulan.

9 Accounts Payable
PT. OKE JAYA MANDIRI Rp 73,000,000.00 Tanggal 25 Nopember 2009, Termin 5/10 n/30

10 Insurance Payable
Merupakan saldo hutang asuransi bulan Januari s.d Nopember 2009 yang masih harus dibayar.

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11 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2009.

12 Bank Loan
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2009 1 4,326,769.19 716,739.67 3,610,029.52 308,714,362.19
2 4,326,769.19 725,101.63 3,601,667.56 307,989,260.56
3 4,326,769.19 733,561.15 3,593,208.04 307,255,699.41
4 4,326,769.19 742,119.36 3,584,649.83 306,513,580.04
5 4,326,769.19 750,777.42 3,575,991.77 305,762,802.62
6 4,038,478.49 853,449.30 3,185,029.19 304,909,353.32
7 4,038,478.49 862,339.39 3,176,139.10 304,047,013.93
8 4,038,478.49 871,322.09 3,167,156.40 303,175,691.84
9 4,038,478.49 880,398.37 3,158,080.12 302,295,293.47
10 4,038,478.49 889,569.18 3,148,909.31 301,405,724.29
11 4,038,478.49 898,835.53 3,139,642.96 300,506,888.76
12 3,947,007.63 941,938.74 3,005,068.89 299,564,950.01

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