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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    +/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

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    )'* +'*

    $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

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    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

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    +ORRE+T ENTRIES

    Cash 6

    ccounts Recei%able 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

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    +ORRE+TIN1 ENTRIES

    ccounts Recei%able 0

    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

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    :!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

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

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