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1/20

Quest Corporation

Trial Balance (in thousands of Rupiah)

December 31, 2013

ccount Titles!nad"usted d"u

Dr# Cr# Dr#

Cash 22,$00 22,$00

ccounts Recei%able 3$,000 3&,$00

'repaid nsurance ,*00 2,$00

+upplies 3,$00 1,0$0

-uipment 12$,000 12$,000

ccumulated Depreciation . -uipment 2$,000

/ehicle 0,000 0,000

ccumulated Depreciation . /ehicle &,000

Buildin 200,000 200,000

ccumulated Depreciation . Buildin &,$00

and *0,000 *0,000

ccounts 'aable 100,000

4otes 'aable 0,000

nterest 'aable

!nearned +er%ice Re%enue &$,000

+alaries 'aable

+hare Capital . 5rdinar 130,000

Retained arnins 6$,000

Di%idends 10,000 10,000

Rent Re%enue *,100

+er%ice Re%enue 10$,000+alaries 7pense 30,000 32,060

nsurance 7pense 2,100

nterest 7pense 2,00

+upplies 7pense 2,$0

Depreciation 7pense *,$00

TOTAL 580,600 580,600 634,080


2/20

JURNAL PENYESUAIAN

nsurance 7pense 2,100

'repaid nsurance

sted +upplies 7pense 2,$0

Cr# +upplies

Depreciation 7pense 2$,000

ccumulated Depreciation . -uipment

Depreciation 7pense 1,000

ccumulated Depreciation . /ehicle

Depreciation 7pense &,$00

$0,000 ccumulated Depreciation . Buildin

nterest 7pense 2,00

21,000 nterest 'aable

+alaries 7pense 2,060

1$,000 +alaries 'aable

ccounts Recei%able 2,$00

100,000 !nearned +er%ice Re%enue ,000

0,000 +er%ice Re%enue

2,00

&1,000

2,060

130,000

6$,000

*,100

111,$00

634,080


3/20

Quest Corporation

ncome +tatement (in thousands of Rupiah)

2,100 8or the 9ear nded December 31, 2013

Re%enues

2,$0 Rent Re%enue *,100

+er%ice Re%enue 111,$00 11&,*00

2$,000 7penses

+alaries 7pense 32,060

1,000 nsurance 7pense 2,100

nterest 7pense 2,00

&,$00 +upplies 7pense 2,$0

Depreciation 7pense *,$00 6$,$30

2,00 Net Income 32,070

2,060

*,$00


4/20

Quest Corporation

Retained arnins +tatement (in thousands of Rupiah)

8or the 9ear nded December 31, 2013

Retained earnins, :anuar 1 6$,000

dd; 4et income 32,0&0

11&,0&0

ess; Di%idends 10,000

Retained earnins, December 31 10&,0&0


5/20

Quest Corporation

+tatement of 8inancial 'osition (in thousands of Rupiah)

December 31, 2013

Assets

Cash 22,$00

ccounts Recei%able 3&,$00

'repaid nsurance 2,$00

+upplies 1,0$0

-uipment 12$,000

ccumulated Depreciation . -uipment ($0,000)

/ehicle 0,000

ccumulated Depreciation . /ehicle (21,000)

Buildin 200,000

ccumulated Depreciation . Buildin (1$,000)

and *0,000

Total assets $2,$$0

Li!i"ities n# E$%it&

iabilities

ccounts 'aable 100,000

4otes 'aable 0,000

nterest 'aable 2,00

!nearned +er%ice Re%enue &1,000

+alaries 'aable 2,060 21$,60

-uit

+hare Capital . 5rdinar 130,000Retained arnins 10&,0&0 23&,0&0

Total liabilities and e-uit $2,$$0


6/20

JURNAL PENYESUAIAN

Depreciation 7pense 1&,$6&,$00

ccumulated Depreciation . -uipment 6,$6&,$00

ccumulated Depreciation . Deli%er Truc< ,000,000

d%ertisin 7pense 12,1*,**&

'repaid d%ertisin 12,1*,**&

nterest Recei%eable ,$00,000nterest Re%enue ,$00,000

!nearned Caterin +ubscribes 23,0**,**&

Caterin +ubscribes Re%enue 23,0**,**&

+upplies 1&,62,600

+upplies 7pense 1&,62,600

'repaid nsurance 31,1$0,000

nsurance 7pense 31,1$0,000

nterest 7pense 11,2$0,000

nterest 'aable 11,2$0,000

+alaries 7pense 10,00,000+alaries 'aable 10,00,000


7/20

Acco%nt Tit"esT'i" ("nce

)'* +'*

Cash $6,&00,000

ccounts Recei%eable *,600,000

'repaid d%ertisin 36,&$0,000

4otes Recei%eable 200,000,000

-uipment 300,000,000

ccumulated Depreciation . -uipment $&,2$0,000

Deli%er Truc< 160,000,000

ccumulated Depreciation . Deli%er Truc< *0,000,000

and $&$,000,000

ccounts 'aable 33,&*0,000

Aortae 'aable 3&$,000,000

!nearned Caterin +ubscribes 61,200,000

Bela, Capital 33&,$00,000Bela, Drain ,&2,000

Caterin +ubscribes Re%enue 32,*&,$00

+upplies 7pense ,$&,$00

!tilities 7pense 16,&$*,000

Repair 7pense *,3$,000

nsurance 7pense 3&,360,000

+alaries 7pense 10,00,000

TOTAL ,66-,677,500 ,66-,677,500

+upplies

'repaid nsurancenterest Recei%eable

nterest 'aable

+alaries 'aable

nterest Re%enue

Depreciation 7pense

d%ertisin 7pense

nterest 7pense

TOTAL 1,**,*&&,$00 1,**,*&&,$00


8/20

+/5!R!=

>5R?+@T

A#.%stments A#.%ste# T'i" ("nce Income Sttement

)'* +'* )'* +'* )'* +'*

$6,&00,000

*,600,000

12,1*,**& 2$,633,333

200,000,000

300,000,000

6,$6&,$00 *$,63&,$00

160,000,000

,000,000 *,000,000

$&$,000,000

33,&*0,000

3&$,000,000

23,0**,**& 2&,133,333

33&,$00,000,&2,000

23,0**,**& $$,03,1*& *20,61&,$00

1&,62,600 2*,&,&00 2*,&,&00

16,&$*,000 16,&$*,000

*,3$,000 *,3$,000

31,1$0,000 *,230,000 *,230,000

10,00,000 1$0,600,000 1$0,600,000

1&,62,600 1&,62,600

31,1$0,000 31,1$0,000,$00,000 ,$00,000

11,2$0,000 11,2$0,000

10,00,000 10,00,000

,$00,000 ,$00,000 *,000,000

1&,$6&,$00 1&,$6&,$00 23,$0,000

12,1*,**& 12,1*,**& 1$,$00,000

11,2$0,000 11,2$0,000 1$,000,000

33-,700,633 33-,700,633 ,73,45,000 ,73,45,000

2*2,62$,&00 *2*,61&,$00

3*3,1,600

626,87,500 626,87,500


9/20

)'* +'*

$6,&00,000

*,600,000

23,2$0,000

200,000,000

300,000,000

*6,&00,000

160,000,000

&2,000,000

$&$,000,000

33,&*0,000

3&$,000,000

16$,3$0,000

33&,$00,000,&2,000

1&,62,600

31,1$0,000*,000,000

1$,000,000

10,00,000

1,*1,&01,600 1,0&,&10,000

3*3,1,600

,46,70,800 ,46,70,800

Sttement o/ innci"Position


10/20

NO* IN+ORRE+T ENTRIES

1# Cash 6

ccounts Recei%able 6

2# Aiscellaneous 7pense &,$

Cash &,$

3# +alaries 7pense 1,$$0

+alaries 'aable 1,$$0

# Depreciation 7pense 2,$60

ccumulated Depreciation . Aachine 2,$60

$# Cash 2,112

+er%ice Re%enue 2,112


11/20

+ORRE+T ENTRIES

Cash 6


+upplies 7pense &,$

+upplies &,$

+alaries 'aable 1,$$0

Cash 1,$$0

Depreciation 7pense 2,6$0

ccumulated Depreciation . Aachine 2,6$0

Cash 2,112

!nearned +er%ice Re%enue 2,112


12/20

+ORRE+TIN1 ENTRIES


Cash 0

+upplies 7pense &,$

Cash &,$+upplies &,$

Aiscellaneous 7pense &,$

+alaries 7pense 1,$$0

Cash 1,$$0

Depreciation 7pense 2&0

ccumulated Depreciation . Aachine 2&0

+er%ice Re%enue 2,112

!nearned +er%ice Re%enue 2,112


13/20

:!R4 T.+@RT 5DR45 'R'T!

3.+ep Aerchandise n%entor &3,$00,000

ccounts 'aable

Aerchandise n%entor 1,&0,000

Cash

10.+ep ccounts 'aable *,300,000

Aerchandise n%entor

12.+ep Aerchandise n%entor *3,000,000

ccounts 'aable

13.+ep ccounts 'aable *&,200,000

Cash

Aerchandise n%entor

1&.+ep ccounts Recei%able 0,$0,000

+ales

Cost of oods +old 31,$00,000

Aerchandise n%entor

8reiht.5ut 61,000

Cash

21.+ep +ales Returns and lloances ,$$$,000

ccounts Recei%able

Aerchandise n%entor &,3$0,000

Cost of oods +old

22.+ep ccounts 'aable *3,000,000

Cash

Aerchandise n%entor

2.+ep ccounts Recei%able &$,0&$,000

+ales

Cost of oods +old $&,&$0,000

Aerchandise n%entor

8reiht.5ut 1,$01,$00

Cash

2*.+ep Cash 1$,22*,$&$

+ales Discounts &0,2$

ccounts Recei%able

26.+ep +ales Returns and lloances $,*0,000

ccounts Recei%able

Aerchandise n%entor ,200,000

Cost of oods +old

30.+ep Cash 63,22,0$0

+ales Discounts 2,066,$0

ccounts Recei%able


14/20

30.+ep Cash (T.shirt iodarno) *$2*#$$0

+ales Discount (3E7*#*1$#000) 2#066#$0

ccount Recei%able (&$#0&$#000.$#*0#000)

Cash **$#600

+ales Discount (3E7#10#000) 1#

ccount Recei%able ($1#6#000.2#606#000)


15/20

:!R4 T.+@RT '55 '

3.+ep 'urchase

&3,$00,000 ccounts 'aable

*.+ep ccounts Recei%able

1,&0,000 +ales

8reiht.5ut

*,300,000 Cash

10.+ep ccounts 'aable

*3,000,000 'urchase Returns and lloances

12.+ep 'urchase

*$,6$*,000 ccounts 'aable

1,3,000 8reiht.n

Cash

0,$0,000 13.+ep ccounts 'aable

Cash

31,$00,000 'urchase Discounts

1&.+ep ccounts Recei%able

61,000 +ales

8reiht.5ut

,$$$,000 Cash

16.+ep Cash

&,3$0,000 ccounts Recei%able

21.+ep +ales Returns and lloances

*0,60,000 ccounts Recei%able

2,$20,000 22.+ep ccounts 'aable

Cash

&$,0&$,000 'urchase Discounts

2.+ep ccounts Recei%able

$&,&$0,000 +ales

8reiht.5ut

1,$01,$00 Cash

2*.+ep Cash

+ales Discounts

1$,*&,$00 ccounts Recei%able

26.+ep +ales Returns and lloances

$,*0,000 ccounts Recei%able

30.+ep Cash

,200,000 +ales Discounts

ccounts Recei%able

6$,312,$00 'urchases

ess; 'urchase Returns and lloances

dd; 8reiht.n

ndin n%entorCost of oods +old

ess; 'urchase Discounts


16/20

*#*1$#000

#10#000


17/20

5DC

$6,320,000

$6,320,000

33,**,000

33,**,000

*&3,20

*&3,20

6,*0,000

6,*0,000

&$,*00,000

&$,*00,000

1,$12,000

1,$12,000

,*60,000

6,*6*,00

3,*00

3*,$0,000

3*,$0,000

&30,060

&30,060

33,**,000

33,**,000

&,020,000

&,020,000

&$,*00,000

&2,$&*,000

3,02,000

$1,6,000

$1,6,000

1,036,*0

1,036,*0

1,2,&0

2,2*0

1,&2,000

2,606,000

2,606,000

*2,0&,600

1,&,200

*3,662,000

133,20,000

(6,*0,000)

(,01&,*00)

1,$12,000

122,&&,00

(36,660,000) 63,6,00


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